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Amend 2012 Taxes

Amend 2012 taxes 1. Amend 2012 taxes   Bona Fide Residence Table of Contents Presence TestDays of Presence in the United States or Relevant Possession Significant Connection Tax HomeExceptions Closer ConnectionException for Year of Move Special Rules in the Year of a MoveYear of Moving to a Possession Year of Moving From a Possession Reporting a Change in Bona Fide ResidenceWho Must File Penalty for Not Filing Form 8898 In order to qualify for certain tax benefits (see chapter 3), you must be a bona fide resident of American Samoa, the CNMI, Guam, Puerto Rico, or the USVI for the entire tax year. Amend 2012 taxes Generally, you are a bona fide resident of one of these possessions (the relevant possession) if, during the tax year, you: Meet the presence test, Do not have a tax home outside the relevant possession, and Do not have a closer connection to the United States or to a foreign country than to the relevant possession. Amend 2012 taxes Special rule for members of the U. Amend 2012 taxes S. Amend 2012 taxes Armed Forces. Amend 2012 taxes   If you are a member of the U. Amend 2012 taxes S. Amend 2012 taxes Armed Forces who qualified as a bona fide resident of the relevant possession in an earlier tax year, your absence from that possession during the current tax year in compliance with military orders will not affect your status as a bona fide resident. Amend 2012 taxes Likewise, being in a possession solely in compliance with military orders will not qualify you for bona fide residency. Amend 2012 taxes Also see the special income source rule for members of the U. Amend 2012 taxes S. Amend 2012 taxes Armed Forces in chapter 2, under Compensation for Labor or Personal Services . Amend 2012 taxes Special rule for civilian spouse of active duty member of the U. Amend 2012 taxes S. Amend 2012 taxes Armed Forces. Amend 2012 taxes   If you are the civilian spouse of an active duty servicemember, under Military Spouses Residency Relief Act (MSRRA) you can choose to keep your prior residence or domicile for tax purposes (tax residence) when accompanying the servicemember spouse, who is relocating under military orders, to a new military duty station in one of the 50 states, the District of Columbia, or a U. Amend 2012 taxes S. Amend 2012 taxes possession. Amend 2012 taxes Before relocating, you and your spouse must have the same tax residence. Amend 2012 taxes If you are a civilian spouse and choose to keep your prior tax residence after such relocation, the source of income for services performed (for example, wages, salaries, tips, or self-employment) by you is considered to be (the jurisdiction of) the prior tax residence. Amend 2012 taxes As a result, the amount of income tax withholding (from Form(s) W-2, Wage and Tax Statement) that you are able to claim on your federal return, as well as the need to file a state or U. Amend 2012 taxes S. Amend 2012 taxes possession return, may be affected. Amend 2012 taxes For more information, consult with state, local, or U. Amend 2012 taxes S. Amend 2012 taxes possession tax authorities regarding your tax obligations under MSRRA. Amend 2012 taxes Presence Test If you are a U. Amend 2012 taxes S. Amend 2012 taxes citizen or resident alien, you will satisfy the presence test for the entire tax year if you meet one of the following conditions. Amend 2012 taxes You were present in the relevant possession for at least 183 days during the tax year. Amend 2012 taxes You were present in the relevant possession for at least 549 days during the 3-year period that includes the current tax year and the 2 immediately preceding tax years. Amend 2012 taxes During each year of the 3-year period, you must be present in the relevant possession for at least 60 days. Amend 2012 taxes You were present in the United States for no more than 90 days during the tax year. Amend 2012 taxes You had earned income in the United States of no more than a total of $3,000 and were present for more days in the relevant possession than in the United States during the tax year. Amend 2012 taxes Earned income is pay for personal services performed, such as wages, salaries, or professional fees. Amend 2012 taxes You had no significant connection to the United States during the tax year. Amend 2012 taxes Special rule for nonresident aliens. Amend 2012 taxes   Conditions (1) through (5) above do not apply to nonresident aliens of the United States. Amend 2012 taxes Instead, nonresident aliens must meet the substantial presence test discussed in chapter 1 of Publication 519. Amend 2012 taxes In that discussion, substitute the name of the possession for “United States” and “U. Amend 2012 taxes S. Amend 2012 taxes ” wherever they appear. Amend 2012 taxes Disregard the discussion in that chapter about a Closer Connection to a Foreign Country. Amend 2012 taxes Days of Presence in the United States or Relevant Possession Generally, you are treated as being present in the United States or in the relevant possession on any day that you are physically present in that location at any time during the day. Amend 2012 taxes Days of presence in a possession. Amend 2012 taxes   You are considered to be present in the relevant possession on any of the following days. Amend 2012 taxes Any day you are physically present in that possession at any time during the day. Amend 2012 taxes Any day you are outside of the relevant possession in order to receive, or to accompany any of the following family members to receive, qualifying medical treatment (see Qualifying Medical Treatment , later). Amend 2012 taxes Your parent. Amend 2012 taxes Your spouse. Amend 2012 taxes Your child, who is your son, daughter, stepson, or stepdaughter. Amend 2012 taxes This includes an adopted child or child lawfully placed with you for legal adoption. Amend 2012 taxes This also includes a foster child who is placed with you by an authorized placement agency or by judgment, decree, or other order of any court of competent jurisdiction. Amend 2012 taxes Any day you are outside the relevant possession because you leave or are unable to return to the relevant possession during any: 14-day period within which a major disaster occurs in the relevant possession for which a Federal Emergency Management Agency (FEMA) notice of a federal declaration of a major disaster is issued in the Federal Register, or Period for which a mandatory evacuation order is in effect for the geographic area in the relevant possession in which your main home is located. Amend 2012 taxes   If, during a single day, you are physically present: In the United States and in the relevant possession, that day is considered a day of presence in the relevant possession; or In two possessions, that day is considered a day of presence in the possession where your tax home is located (see Tax Home , later). Amend 2012 taxes Days of presence in the United States. Amend 2012 taxes   You are considered to be present in the United States on any day that you are physically present in the United States at any time during the day. Amend 2012 taxes However, do not count the following days as days of presence in the United States. Amend 2012 taxes Any day you are temporarily present in the United States in order to receive, or to accompany a parent, spouse, or child who is receiving, qualifying medical treatment. Amend 2012 taxes “Child” is defined under item 2c earlier. Amend 2012 taxes “Qualifying medical treatment” is defined later. Amend 2012 taxes Any day you are temporarily present in the United States because you leave or are unable to return to the relevant possession during any: 14-day period within which a major disaster occurs in the relevant possession for which a Federal Emergency Management Agency (FEMA) notice of a federal declaration of a major disaster is issued in the Federal Register, or Period for which a mandatory evacuation order is in effect for the geographic area in the relevant possession in which your main home is located. Amend 2012 taxes Any day you are in the United States for less than 24 hours when you are traveling between two places outside the United States. Amend 2012 taxes Any day you are temporarily present in the United States as a professional athlete to compete in a charitable sports event (defined later). Amend 2012 taxes Any day you are temporarily in the United States as a student (defined later). Amend 2012 taxes Any day you are in the United States serving as an elected representative of the relevant possession, or serving full time as an elected or appointed official or employee of the government of that possession (or any of its political subdivisions). Amend 2012 taxes Qualifying Medical Treatment Such treatment is generally provided by (or under the supervision of) a physician for an illness, injury, impairment, or physical or mental condition. Amend 2012 taxes The treatment generally involves: Any period of inpatient care that requires an overnight stay in a hospital or hospice, and any period immediately before or after that inpatient care to the extent it is medically necessary, or Any temporary period of inpatient care in a residential medical care facility for medically necessary rehabilitation services. Amend 2012 taxes With respect to each qualifying medical treatment, you must prepare (or obtain) and maintain documentation supporting your claim that such treatment meets the criteria to be considered days of presence in the relevant possession. Amend 2012 taxes You must be able to produce this documentation within 30 days if requested by the IRS or tax administrator for the relevant possession. Amend 2012 taxes You must keep the following documentation. Amend 2012 taxes Records that provide: The patient's name and relationship to you (if the medical treatment is provided to a person you accompany); The name and address of the hospital, hospice, or residential medical care facility where the medical treatment was provided; The name, address, and telephone number of the physician who provided the medical treatment; The date(s) on which the medical treatment was provided; and Receipt(s) of payment for the medical treatment. Amend 2012 taxes Signed certification by the providing or supervising physician that the medical treatment met the requirements for being qualified medical treatment, and setting forth: The patient's name, A reasonably detailed description of the medical treatment provided by (or under the supervision of) the physician, The dates on which the medical treatment was provided, and The medical facts that support the physician's certification and determination that the treatment was medically necessary. Amend 2012 taxes Charitable Sports Event A charitable sports event is one that meets all of the following conditions. Amend 2012 taxes The main purpose is to benefit a qualified charitable organization. Amend 2012 taxes The entire net proceeds go to charity. Amend 2012 taxes Volunteers perform substantially all the work. Amend 2012 taxes In figuring the days of presence in the United States, you can exclude only the days on which you actually competed in the charitable sports event. Amend 2012 taxes You cannot exclude the days on which you were in the United States to practice for the event, to perform promotional or other activities related to the event, or to travel between events. Amend 2012 taxes Student To qualify as a student, you must be, during some part of each of any 5 calendar months during the calendar year: A full-time student at a school that has a regular teaching staff, course of study, and regularly enrolled body of students in attendance, or A student taking a full-time, on-farm training course given by a school described in (1) above or by a state, county, or local government agency. Amend 2012 taxes The 5 calendar months do not have to be consecutive. Amend 2012 taxes Full-time student. Amend 2012 taxes   A full-time student is a person who is enrolled for the number of hours or courses the school considers to be full-time attendance. Amend 2012 taxes However, school attendance exclusively at night is not considered full-time attendance. Amend 2012 taxes School. Amend 2012 taxes   The term “school” includes elementary schools, middle schools, junior and senior high schools, colleges, universities, and technical, trade, and mechanical schools. Amend 2012 taxes It does not include on-the-job training courses, correspondence schools, and schools offering courses only through the Internet. Amend 2012 taxes Significant Connection One way in which you can meet the presence test is to have no significant connection to the United States during the tax year. Amend 2012 taxes This section looks at the factors that determine if a significant connection exists. Amend 2012 taxes You are treated as having a significant connection to the United States if you: Have a permanent home in the United States, Are currently registered to vote in any political subdivision of the United States, or Have a spouse or child (see item 2c under Days of presence in a possession , earlier) who is under age 18 whose main home is in the United States, other than: A child who is in the United States because he or she is the child of divorced or legally separated parents and is living with a custodial parent under a custodial decree or multiple support agreement, or A child who is in the United States as a student. Amend 2012 taxes For the purpose of determining if you have a significant connection to the United States, the term “spouse” does not include a spouse from whom you are legally separated under a decree of divorce or separate maintenance. Amend 2012 taxes Permanent home. Amend 2012 taxes   A permanent home generally includes an accommodation such as a house, an apartment, or a furnished room that is either owned or rented by you or your spouse. Amend 2012 taxes The dwelling unit must be available at all times, continuously, not only for short stays. Amend 2012 taxes Exception for rental property. Amend 2012 taxes   If you or your spouse own the dwelling unit and at any time during the tax year it is rented to someone else at fair rental value, it will be considered your permanent home only if you or your spouse use that property for personal purposes for more than the greater of: 14 days, or 10% of the number of days during that tax year that the property is rented to others at a fair rental value. Amend 2012 taxes   You are treated as using rental property for personal purposes on any day the property is not being rented to someone else at fair rental value for the entire day. Amend 2012 taxes   A day of personal use of a dwelling unit is also any day that the unit is used by any of the following persons. Amend 2012 taxes You or any other person who has an interest in it, unless you rent it to another owner as his or her main home under a shared equity financing agreement. Amend 2012 taxes A member of your family or a member of the family of any other person who has an interest in it, unless the family member uses the dwelling unit as his or her main home and pays a fair rental price. Amend 2012 taxes Family includes only brothers and sisters, half-brothers and half-sisters, spouses, ancestors (parents, grandparents, etc. Amend 2012 taxes ), and lineal descendants (children, grandchildren, etc. Amend 2012 taxes ). Amend 2012 taxes Anyone under an arrangement that lets you use some other dwelling unit. Amend 2012 taxes Anyone at less than a fair rental price. Amend 2012 taxes   However, any day you spend working substantially full time repairing and maintaining (not improving) your property is not counted as a day of personal use. Amend 2012 taxes Whether your property is used mainly for this purpose is determined in light of all the facts and circumstances, such as: The amount of time you devote to repair and maintenance work, How often during the tax year you perform repair and maintenance work on this property, and The presence and activities of companions. Amend 2012 taxes   See Publication 527, Residential Rental Property, for more information about personal use of a dwelling unit. Amend 2012 taxes Example—significant connection. Amend 2012 taxes Ann Green, a U. Amend 2012 taxes S. Amend 2012 taxes citizen, is a sales representative for a company based in Guam. Amend 2012 taxes Ann lives with her spouse and young children in their house in Guam, where she is also registered to vote. Amend 2012 taxes Her business travel requires her to spend 120 days in the United States and another 120 days in foreign countries. Amend 2012 taxes When traveling on business, Ann generally stays at hotels but sometimes stays with her brother, who lives in the United States. Amend 2012 taxes Ann's stays are always of short duration and she asks her brother's permission to stay with him. Amend 2012 taxes Her brother's house is not her permanent home, nor does she have any other accommodations in the United States that would be considered her permanent home. Amend 2012 taxes Ann satisfies the presence test because she has no significant connection to the United States. Amend 2012 taxes Example—presence test. Amend 2012 taxes Eric and Wanda Brown live for part of the year in a condominium, which they own, in the CNMI. Amend 2012 taxes They also own a house in Maine where they live for 120 days every year to be near their grown children and grandchildren. Amend 2012 taxes The Browns are retired and their only income is from pension payments, dividends, interest, and social security benefits. Amend 2012 taxes In 2013, they spent only 175 days in the CNMI because of a 70-day vacation to Europe and Asia. Amend 2012 taxes Thus, in 2013, the Browns were not present in the CNMI for at least 183 days, were present in the United States for more than 90 days, and had a significant connection to the United States because of their permanent home. Amend 2012 taxes However, the Browns still satisfied the presence test with respect to the CNMI because they had no earned income in the United States and were physically present for more days in the CNMI than in the United States. Amend 2012 taxes Tax Home You will have met the tax home test if you did not have a tax home outside the relevant possession during any part of the tax year. Amend 2012 taxes Your tax home is your regular or main place of business, employment, or post of duty regardless of where you maintain your family home. Amend 2012 taxes If you do not have a regular or main place of business because of the nature of your work, then your tax home is the place where you regularly live. Amend 2012 taxes If you do not fit either of these categories, you are considered an itinerant and your tax home is wherever you work. Amend 2012 taxes Exceptions There are some special rules regarding tax home that provide exceptions to the general rule stated above. Amend 2012 taxes Students and Government Officials Disregard the following days when determining whether you have a tax home outside the relevant possession. Amend 2012 taxes Days you were temporarily in the United States as a student (see Student under Days of Presence in the United States or Relevant Possession, earlier). Amend 2012 taxes Days you were in the United States serving as an elected representative of the relevant possession, or serving full time as an elected or appointed official or employee of the government of that possession (or any of its political subdivisions). Amend 2012 taxes Seafarers You will not be considered to have a tax home outside the relevant possession solely because you are employed on a ship or other seafaring vessel that is predominantly used in local and international waters. Amend 2012 taxes For this purpose, a vessel is considered to be predominantly used in local and international waters if, during the tax year, the total amount of time it is used in international waters and in the waters within 3 miles of the relevant possession exceeds the total amount of time it is used in the territorial waters of the United States, another possession, or any foreign country. Amend 2012 taxes Example. Amend 2012 taxes In 2013, Sean Silverman, a U. Amend 2012 taxes S. Amend 2012 taxes citizen, was employed by a fishery and spent 250 days at sea on a fishing vessel. Amend 2012 taxes When not at sea, Sean lived with his spouse at a house they own in American Samoa. Amend 2012 taxes The fishing vessel on which Sean works departs and arrives at various ports in American Samoa, other possessions, and foreign countries, but was in international or American Samoa's local waters for 225 days. Amend 2012 taxes For purposes of determining bona fide residency of American Samoa, Sean will not be considered to have a tax home outside that possession solely because of his employment on board the fishing vessel. Amend 2012 taxes Year of Move If you are moving to or from a possession during the year, you may still be able to meet the tax home test for that year. Amend 2012 taxes See Special Rules in the Year of a Move , later in this chapter. Amend 2012 taxes Closer Connection You will have met the closer connection test if, during any part of the tax year, you do not have a closer connection to the United States or a foreign country than to the relevant U. Amend 2012 taxes S. Amend 2012 taxes possession. Amend 2012 taxes You will be considered to have a closer connection to a possession than to the United States or to a foreign country if you have maintained more significant contacts with the possession(s) than with the United States or foreign country. Amend 2012 taxes In determining if you have maintained more significant contacts with the relevant possession, the facts and circumstances to be considered include, but are not limited to, the following. Amend 2012 taxes The location of your permanent home. Amend 2012 taxes The location of your family. Amend 2012 taxes The location of personal belongings, such as automobiles, furniture, clothing, and jewelry owned by you and your family. Amend 2012 taxes The location of social, political, cultural, professional, or religious organizations with which you have a current relationship. Amend 2012 taxes The location where you conduct your routine personal banking activities. Amend 2012 taxes The location where you conduct business activities (other than those that go into determining your tax home). Amend 2012 taxes The location of the jurisdiction in which you hold a driver's license. Amend 2012 taxes The location of the jurisdiction in which you vote. Amend 2012 taxes The location of charitable organizations to which you contribute. Amend 2012 taxes The country of residence you designate on forms and documents. Amend 2012 taxes The types of official forms and documents you file, such as Form W-8BEN, Certificate of Foreign Status of Beneficial Owner for United States Tax Withholding and Reporting (Individuals), or Form W-9, Request for Taxpayer Identification Number and Certification. Amend 2012 taxes Your connections to the relevant possession will be compared to the total of your connections with the United States and foreign countries. Amend 2012 taxes Your answers to the questions on Form 8898, Part III, will help establish the jurisdiction to which you have a closer connection. Amend 2012 taxes Example—closer connection to the United States. Amend 2012 taxes Marcos Reyes, a U. Amend 2012 taxes S. Amend 2012 taxes citizen, moved to Puerto Rico in 2013 to start an investment consulting and venture capital business. Amend 2012 taxes His spouse and two teenage children remained in California to allow the children to complete high school. Amend 2012 taxes He traveled back to the United States regularly to see his spouse and children, to engage in business activities, and to take vacations. Amend 2012 taxes Marcos had an apartment available for his full-time use in Puerto Rico, but remained a joint owner of the residence in California where his spouse and children lived. Amend 2012 taxes Marcos and his family had automobiles and personal belongings such as furniture, clothing, and jewelry located at both residences. Amend 2012 taxes Although Marcos was a member of the Puerto Rico Chamber of Commerce, he also belonged to and had current relationships with social, political, cultural, and religious organizations in California. Amend 2012 taxes Marcos received mail in California, including bank and brokerage statements and credit card bills. Amend 2012 taxes He conducted his personal banking activities in California. Amend 2012 taxes He held a California driver's license and was also registered to vote there. Amend 2012 taxes Based on all of the particular facts and circumstances pertaining to Marcos, he was not a bona fide resident of Puerto Rico in 2013 because he had a closer connection to the United States than to Puerto Rico. Amend 2012 taxes Closer connection to another possession. Amend 2012 taxes   Generally, possessions are not treated as foreign countries. Amend 2012 taxes Therefore, a closer connection to a possession other than the relevant possession will not be treated as a closer connection to a foreign country. Amend 2012 taxes Example—tax home and closer connection to possession. Amend 2012 taxes Pearl Blackmon, a U. Amend 2012 taxes S. Amend 2012 taxes citizen, is a permanent employee of a hotel in Guam, but works only during the tourist season. Amend 2012 taxes For the remainder of each year, Pearl lives with her spouse and children in the CNMI, where she has no outside employment. Amend 2012 taxes Most of Pearl's personal belongings, including her automobile, are located in the CNMI. Amend 2012 taxes She is registered to vote in, and has a driver's license issued by, the CNMI. Amend 2012 taxes She does her personal banking in the CNMI and routinely lists her CNMI address as her permanent address on forms and documents. Amend 2012 taxes Pearl satisfies the presence test with respect to both Guam and the CNMI. Amend 2012 taxes She satisfies the tax home test with respect to Guam, because her regular place of business is in Guam. Amend 2012 taxes Pearl satisfies the closer connection test with respect to both Guam and the CNMI, because she does not have a closer connection to the United States or to any foreign country. Amend 2012 taxes Pearl is considered a bona fide resident of Guam, the location of her tax home. Amend 2012 taxes Exception for Year of Move If you are moving to or from a possession during the year, you may still be able to meet the closer connection test for that year. Amend 2012 taxes See Special Rules in the Year of a Move , next. Amend 2012 taxes Special Rules in the Year of a Move If you are moving to or from a possession during the year, you may still be able to meet the tax home and closer connection tests for that year. Amend 2012 taxes Year of Moving to a Possession You will satisfy the tax home and closer connection tests in the tax year of changing your residence to the relevant possession if you meet all of the following. Amend 2012 taxes You have not been a bona fide resident of the relevant possession in any of the 3 tax years immediately preceding your move. Amend 2012 taxes In the year of the move, you do not have a tax home outside the relevant possession or a closer connection to the United States or a foreign country than to the relevant possession during any of the last 183 days of the tax year. Amend 2012 taxes You are a bona fide resident of the relevant possession for each of the 3 tax years immediately following your move. Amend 2012 taxes Example. Amend 2012 taxes Dwight Wood, a U. Amend 2012 taxes S. Amend 2012 taxes citizen, files returns on a calendar year basis. Amend 2012 taxes He lived in the United States from January 2007 through May 2013. Amend 2012 taxes In June 2013 he moved to the USVI, purchased a house, and accepted a permanent job with a local employer. Amend 2012 taxes From July 1 through December 31, 2013 (more than 183 days), Dwight's principal place of business was in the USVI and, during that time, he did not have a closer connection to the United States or a foreign country than to the USVI. Amend 2012 taxes If he is a bona fide resident of the USVI during all of 2014 through 2016, he will satisfy the tax home and closer connection tests for 2013. Amend 2012 taxes If Dwight also satisfies the presence test in 2013, he will be considered a bona fide resident of the USVI for the entire 2013 tax year. Amend 2012 taxes Year of Moving From a Possession In the year you cease to be a bona fide resident of American Samoa, the CNMI, Guam, or the USVI, you will satisfy the tax home and closer connection tests with respect to the relevant possession if you meet all of the following. Amend 2012 taxes You have been a bona fide resident of the relevant possession for each of the 3 tax years immediately preceding your change of residence. Amend 2012 taxes In the year of the move, you do not have a tax home outside the relevant possession or a closer connection to the United States or a foreign country than to the relevant possession during any of the first 183 days of the tax year. Amend 2012 taxes You are not a bona fide resident of the relevant possession for any of the 3 tax years immediately following your move. Amend 2012 taxes Example. Amend 2012 taxes Jean Aspen, a U. Amend 2012 taxes S. Amend 2012 taxes citizen, files returns on a calendar year basis. Amend 2012 taxes From January 2010 through December 2012, Jean was a bona fide resident of American Samoa. Amend 2012 taxes Jean continued to live there until September 6, 2013, when she accepted new employment and moved to Hawaii. Amend 2012 taxes Jean's principal place of business from January 1 through September 5, 2013 (more than 183 days), was in American Samoa, and during that period Jean did not have a closer connection to the United States or a foreign country than to American Samoa. Amend 2012 taxes If Jean continues to live and work in Hawaii for the rest of 2013 and throughout years 2014 through 2016, she will satisfy the tax home and closer connection tests for 2013 with respect to American Samoa. Amend 2012 taxes If Jean also satisfies the presence test in 2013, she will be considered a bona fide resident for the entire 2013 tax year. Amend 2012 taxes Puerto Rico You will be considered a bona fide resident of Puerto Rico for the part of the tax year preceding the date on which you move if you: Are a U. Amend 2012 taxes S. Amend 2012 taxes citizen, Are a bona fide resident of Puerto Rico for at least 2 tax years immediately preceding the tax year of the move, Cease to be a bona fide resident of Puerto Rico during the tax year, Cease to have a tax home in Puerto Rico during the tax year, and Have a closer connection to Puerto Rico than to the United States or a foreign country throughout the part of the tax year preceding the date on which you cease to have a tax home in Puerto Rico. Amend 2012 taxes Example. Amend 2012 taxes Randy White, a U. Amend 2012 taxes S. Amend 2012 taxes citizen, files returns on a calendar year basis. Amend 2012 taxes For all of 2011 and 2012, Randy was a bona fide resident of Puerto Rico. Amend 2012 taxes From January through April 2013, Randy continued to reside and maintain his principal place of business in and closer connection to Puerto Rico. Amend 2012 taxes On May 5, 2013, Randy moved and changed his tax home to Nevada. Amend 2012 taxes Later that year he established a closer connection to the United States than to Puerto Rico. Amend 2012 taxes Randy did not satisfy the presence test for 2013 with respect to Puerto Rico, nor the tax home or closer connection tests. Amend 2012 taxes However, because Randy was a bona fide resident of Puerto Rico for at least 2 tax years before he moved to Nevada in 2013, he was a bona fide resident of Puerto Rico from January 1 through May 4, 2013. Amend 2012 taxes Reporting a Change in Bona Fide Residence If you became or ceased to be a bona fide resident of a U. Amend 2012 taxes S. Amend 2012 taxes possession, you may need to file Form 8898. Amend 2012 taxes This applies to the U. Amend 2012 taxes S. Amend 2012 taxes possessions of American Samoa, the CNMI, Guam, Puerto Rico, and the USVI. Amend 2012 taxes Who Must File You must file Form 8898 for the tax year in which you meet both of the following conditions. Amend 2012 taxes Your worldwide gross income (defined below) in that tax year is more than $75,000. Amend 2012 taxes You meet one of the following. Amend 2012 taxes You take a position for U. Amend 2012 taxes S. Amend 2012 taxes tax purposes that you became a bona fide resident of a U. Amend 2012 taxes S. Amend 2012 taxes possession after a tax year for which you filed a U. Amend 2012 taxes S. Amend 2012 taxes income tax return as a citizen or resident alien of the United States but not as a bona fide resident of the possession. Amend 2012 taxes You are a citizen or resident alien of the United States who takes the position for U. Amend 2012 taxes S. Amend 2012 taxes tax purposes that you ceased to be a bona fide resident of a U. Amend 2012 taxes S. Amend 2012 taxes possession after a tax year for which you filed an income tax return (with the IRS, the possession tax authority, or both) as a bona fide resident of the possession. Amend 2012 taxes You take the position for U. Amend 2012 taxes S. Amend 2012 taxes tax purposes that you became a bona fide resident of Puerto Rico or American Samoa after a tax year for which you were required to file an income tax return as a bona fide resident of the CNMI, Guam, or the USVI. Amend 2012 taxes Worldwide gross income. Amend 2012 taxes   Worldwide gross income means all income you received in the form of money, goods, property, and services, including any income from sources outside the United States (even if you can exclude part or all of it) and before any deductions, credits, or rebates. Amend 2012 taxes Example. Amend 2012 taxes You are a U. Amend 2012 taxes S. Amend 2012 taxes citizen who moved to the CNMI in December 2012, but did not become a bona fide resident of that possession until the 2013 tax year. Amend 2012 taxes You must file Form 8898 for the 2013 tax year if your worldwide gross income for that year was more than $75,000. Amend 2012 taxes Penalty for Not Filing Form 8898 If you are required to file Form 8898 for any tax year and you fail to file it, you may owe a penalty of $1,000. Amend 2012 taxes You may also owe this penalty if you do not include all the information required by the form or the form includes incorrect information. Amend 2012 taxes In either case, you will not owe this penalty if you can show that such failure is due to reasonable cause and not willful neglect. Amend 2012 taxes This is in addition to any criminal penalty that may be imposed. Amend 2012 taxes Prev  Up  Next   Home   More Online Publications
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Sample Consumer Complaint Letter

This sample complaint letter will help you provide all of the necessary information to file a complaint.


How to Use the Sample Complaint Letter

Use the sample consumer complaint letter below to draft a complaint letter or e-mail. You can also copy and paste your complaint into a company's "Contact Us" form.

Download the complaint letter in Word format.

Sample Complaint Letter and E-mail

[Your Address]
[Your City, State, ZIP]
(Your e-mail address, if sending via e-mail)

Date

[Name of Contact Person] (if available)
[Title] (if available)
[Company Name]
[Consumer Complaint Division] (if you have no specific contact)
[Street Address]
[City, State, ZIP Code]

Dear [Contact Person]:

Re: (account number, if applicable)

On [date], I [bought, leased, rented, or had repaired] a [name of the product, with serial or model number, or service performed] at [location, date, and other important details of the transaction].

Unfortunately, your product [or service] has not performed well [or the service was inadequate] because [state the problem]. I am disappointed because [explain the problem: for example, the product does not work properly; the service was not performed correctly; I was billed the wrong amount; something was not disclosed clearly or was misrepresented; etc.].

To resolve the problem, I would appreciate your [state the specific action you want: money refunded, charge card credit, repair, exchange, etc.]. Enclosed are copies (do not send originals) of my records [include receipts, guarantees, warranties, canceled checks, contracts, model and serial numbers, and any other documents].

I look forward to your reply and a resolution to my problem and will wait until [set a time limit] before seeking help from a consumer protection agency or the Better Business Bureau. Please contact me at the above address or by phone at [home and/or office numbers with area code].

Sincerely,

Your name

Enclosure(s)

Keys to an Effective Complaint Letter

  • Describe your purchase.
  • Include the name of the product and serial number.
  • Include the date and place of purchase.
  • State your problem.
  • Give the history of your purchase.
  • Ask for specific action.
  • Allow time for action.
  • State how you can be reached.
  • Enclose copies of your documents and receipts (but never send originals).
  • Keep copies of all your letters, faxes, e-mails, and related documents.

Tips for Filing a Complaint

When filing a complaint, remember these tips:

  • Remain calm. The person who can help probably didn't cause the problem.
  • Don't use an angry, threatening, or sarcastic tone.
  • State exactly what you want done about the problem.
  • Document each step, and keep copies.
  • Start with the seller first. You can resolve many problems by calling a company's toll-free number. Even on the phone, you should know the details of the complaint. You can use the sample letter below to jot down a few notes before you call. If necessary, ask to speak to a manager.
  • If that doesn't work, send a letter or e-mail to the manufacturer's national headquarters or consumer affairs office. Some experts suggest that a letter is the most effective method for contacting a company, so if e-mails and phone calls don't work, try mailing a letter.

Learn more about the steps to file a consumer complaint.

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The Amend 2012 Taxes

Amend 2012 taxes 2. Amend 2012 taxes   Estimated Tax for 2014 Table of Contents Introduction Topics - This chapter discusses: Useful Items - You may want to see: Who Does Not Have To Pay Estimated Tax Who Must Pay Estimated TaxGeneral Rule Married Taxpayers Special Rules Aliens Estates and Trusts How To Figure Estimated Tax2014 Estimated Tax Worksheet When To Pay Estimated TaxWhen To Start Farmers and Fishermen How To Figure Each PaymentRegular Installment Method Annualized Income Installment Method Estimated Tax Payments Not Required How To Pay Estimated TaxCredit an Overpayment Pay Online Pay by Phone Pay by Check or Money Order Using the Estimated Tax Payment Voucher Introduction Estimated tax is the method used to pay tax on income that is not subject to withholding. Amend 2012 taxes This includes income from self-employment, interest, dividends, alimony, rent, gains from the sale of assets, prizes, and awards. Amend 2012 taxes You also may have to pay estimated tax if the amount of income tax being withheld from your salary, pension, or other income is not enough. Amend 2012 taxes Estimated tax is used to pay both income tax and self-employment tax, as well as other taxes and amounts reported on your tax return. Amend 2012 taxes If you do not pay enough tax, either through withholding or estimated tax, or a combination of both, you may have to pay a penalty. Amend 2012 taxes If you do not pay enough by the due date of each payment period (see When To Pay Estimated Tax , later), you may be charged a penalty even if you are due a refund when you file your tax return. Amend 2012 taxes For information on when the penalty applies, see chapter 4. Amend 2012 taxes It would be helpful for you to have a copy of your 2013 tax return and an estimate of your 2014 income nearby while reading this chapter. Amend 2012 taxes Topics - This chapter discusses: Who must pay estimated tax, How to figure estimated tax (including illustrated examples), When to pay estimated tax, How to figure each payment, and How to pay estimated tax. Amend 2012 taxes Useful Items - You may want to see: Form (and Instructions) 1040-ES Estimated Tax for Individuals See chapter 5 for information about how to get this publication and form. Amend 2012 taxes Worksheets. Amend 2012 taxes   You may need to use several of the blank worksheets included in this chapter. Amend 2012 taxes See Worksheets for Chapter 2, later, to locate what you need. Amend 2012 taxes Who Does Not Have To Pay Estimated Tax If you receive salaries and wages, you may be able to avoid paying estimated tax by asking your employer to take more tax out of your earnings. Amend 2012 taxes To do this, file a new Form W-4 with your employer. Amend 2012 taxes See chapter 1. Amend 2012 taxes Estimated tax not required. Amend 2012 taxes   You do not have to pay estimated tax for 2014 if you meet all three of the following conditions. Amend 2012 taxes You had no tax liability for 2013. Amend 2012 taxes You were a U. Amend 2012 taxes S. Amend 2012 taxes citizen or resident alien for the whole year. Amend 2012 taxes Your 2013 tax year covered a 12-month period. Amend 2012 taxes   You had no tax liability for 2013 if your total tax (defined later under Total tax for 2013—line 14b ) was zero or you did not have to file an income tax return. Amend 2012 taxes Please click here for the text description of the image. Amend 2012 taxes Figure 2-A: Do You Have To Pay Estimated Tax? Who Must Pay Estimated Tax If you owed additional tax for 2013, you may have to pay estimated tax for 2014. Amend 2012 taxes You can use the following general rule as a guide during the year to see if you will have enough withholding, or should increase your withholding or make estimated tax payments. Amend 2012 taxes General Rule In most cases, you must pay estimated tax for 2014 if both of the following apply. Amend 2012 taxes You expect to owe at least $1,000 in tax for 2014, after subtracting your withholding and refundable credits. Amend 2012 taxes You expect your withholding and refundable credits to be less than the smaller of: 90% of the tax to be shown on your 2014 tax return, or 100% of the tax shown on your 2013 tax return. Amend 2012 taxes Your 2013 tax return must cover all 12 months. Amend 2012 taxes Note. Amend 2012 taxes The percentages in (2a) or (2b) above may be different if you are a farmer, fisherman, or higher income taxpayer. Amend 2012 taxes See Special Rules , later. Amend 2012 taxes If the result from using the general rule above suggests that you will not have enough withholding, complete the 2014 Estimated Tax Worksheet for a more accurate calculation. Amend 2012 taxes Figure 2-A takes you through the general rule. Amend 2012 taxes You may find this helpful in determining if you must pay estimated tax. Amend 2012 taxes If all your income will be subject to income tax withholding, you probably do not need to pay estimated tax. Amend 2012 taxes Example 1. Amend 2012 taxes Jane Smart uses Figure 2-A and the following information to figure whether she should pay estimated tax for 2014. Amend 2012 taxes She files as head of household claiming her dependent son, takes the standard deduction, and expects no refundable credits for 2014. Amend 2012 taxes Expected adjusted gross income (AGI) for 2014 $82,800 AGI for 2013 $73,700 Total tax on 2013 return (Form 1040,  line 61) $  8,746 Total 2014 estimated tax (line 13c of the 2014 Estimated Tax Worksheet) $11,015 Tax expected to be withheld in 2014 $10,000 Jane's answer to Figure 2-A, box 1, is YES; she expects to owe at least $1,000 for 2014 after subtracting her withholding from her expected total tax ($11,015 − $10,000 = $1,015). Amend 2012 taxes Her answer to box 2a is YES; she expects her income tax withholding ($10,000) to be at least 90% of the tax to be shown on her 2014 return ($11,015 × 90% = $9,913. Amend 2012 taxes 50). Amend 2012 taxes Jane does not need to pay estimated tax. Amend 2012 taxes Example 2. Amend 2012 taxes The facts are the same as in Example 1, except that Jane expects only $8,700 tax to be withheld in 2014. Amend 2012 taxes Because that is less than $9,913. Amend 2012 taxes 50, her answer to box 2a is NO. Amend 2012 taxes Jane's answer to box 2b is also NO; she does not expect her income tax withholding ($8,700) to be at least 100% of the total tax shown on her 2013 return ($8,746). Amend 2012 taxes Jane must increase her withholding or pay estimated tax for 2014. Amend 2012 taxes Example 3. Amend 2012 taxes The facts are the same as in Example 2, except that the total tax shown on Jane's 2013 return was $8,600. Amend 2012 taxes Because she expects to have more than $8,600 withheld in 2014 ($8,700), her answer to box 2b is YES. Amend 2012 taxes Jane does not need to pay estimated tax for 2014. Amend 2012 taxes Married Taxpayers If you qualify to make joint estimated tax payments, apply the rules discussed here to your joint estimated income. Amend 2012 taxes You and your spouse can make joint estimated tax payments even if you are not living together. Amend 2012 taxes However, you and your spouse cannot make joint estimated tax payments if: You are legally separated under a decree of divorce or separate maintenance, You and your spouse have different tax years, Either spouse is a nonresident alien (unless that spouse elected to be treated as a resident alien for tax purposes). Amend 2012 taxes See Choosing Resident Alien Status in Publication 519, or Individuals of the same sex and opposite sex who are in registered domestic partnerships, civil unions, or other similar formal relationships that are not marriages under state law cannot make joint estimated tax payments. Amend 2012 taxes These individuals can take credit only for the estimated tax payments that he or she made. Amend 2012 taxes If you and your spouse cannot make joint estimated tax payments, apply these rules to your separate estimated income. Amend 2012 taxes Making joint or separate estimated tax payments will not affect your choice of filing a joint tax return or separate returns for 2014. Amend 2012 taxes 2013 separate returns and 2014 joint return. Amend 2012 taxes   If you plan to file a joint return with your spouse for 2014, but you filed separate returns for 2013, your 2013 tax is the total of the tax shown on your separate returns. Amend 2012 taxes You filed a separate return if you filed as single, head of household, or married filing separately. Amend 2012 taxes 2013 joint return and 2014 separate returns. Amend 2012 taxes   If you plan to file a separate return for 2014, but you filed a joint return for 2013, your 2013 tax is your share of the tax on the joint return. Amend 2012 taxes You file a separate return if you file as single, head of household, or married filing separately. Amend 2012 taxes   To figure your share of the tax on a joint return, first figure the tax both you and your spouse would have paid had you filed separate returns for 2013 using the same filing status for 2014. Amend 2012 taxes Then multiply the tax on the joint return by the following fraction. Amend 2012 taxes      The tax you would have paid had you filed a separate return   The total tax you and your spouse would have paid had you filed separate returns Example. Amend 2012 taxes Joe and Heather filed a joint return for 2013 showing taxable income of $48,500 and a tax of $6,386. Amend 2012 taxes Of the $48,500 taxable income, $40,100 was Joe's and the rest was Heather's. Amend 2012 taxes For 2014, they plan to file married filing separately. Amend 2012 taxes Joe figures his share of the tax on the 2013 joint return as follows: Tax on $40,100 based on separate return $5,960 Tax on $8,400 based on separate return 843 Total $6,803 Joe's percentage of total ($5,960 ÷ $6,803) 87. Amend 2012 taxes 6% Joe's share of tax on joint return  ($6,386 × 87. Amend 2012 taxes 6%) $5,594 Special Rules There are special rules for farmers, fishermen, and certain higher income taxpayers. Amend 2012 taxes Farmers and Fishermen If at least two-thirds of your gross income for 2013 or 2014 is from farming or fishing, substitute 662/3% for 90% in (2a) under General Rule , earlier. Amend 2012 taxes Gross income. Amend 2012 taxes   Your gross income is all income you receive in the form of money, goods, property, and services that is not exempt from tax. Amend 2012 taxes To determine whether two-thirds of your gross income for 2013 was from farming or fishing, use as your gross income the total of the income (not loss) amounts. Amend 2012 taxes Joint returns. Amend 2012 taxes   On a joint return, you must add your spouse's gross income to your gross income to determine if at least two-thirds of your total gross income is from farming or fishing. Amend 2012 taxes Gross income from farming. Amend 2012 taxes   This is income from cultivating the soil or raising agricultural commodities. Amend 2012 taxes It includes the following amounts. Amend 2012 taxes Income from operating a stock, dairy, poultry, bee, fruit, or truck farm. Amend 2012 taxes Income from a plantation, ranch, nursery, range, orchard, or oyster bed. Amend 2012 taxes Crop shares for the use of your land. Amend 2012 taxes Gains from sales of draft, breeding, dairy, or sporting livestock. Amend 2012 taxes   For 2013, gross income from farming is the total of the following amounts. Amend 2012 taxes Schedule F (Form 1040), Profit or Loss From Farming, line 9. Amend 2012 taxes Form 4835, Farm Rental Income and Expenses, line 7. Amend 2012 taxes Your share of the gross farming income from a partnership, S corporation, estate or trust, from: Schedule K-1 (Form 1065), Schedule K-1 (Form 1120S), or Schedule K-1 (Form 1041). Amend 2012 taxes Your gains from sales of draft, breeding, dairy, or sporting livestock shown on Form 4797, Sales of Business Property. Amend 2012 taxes   Wages you receive as a farm employee and wages you receive from a farm corporation are not gross income from farming. Amend 2012 taxes Gross income from fishing. Amend 2012 taxes   This is income from catching, taking, harvesting, cultivating, or farming any kind of fish, shellfish (for example, clams and mussels), crustaceans (for example, lobsters, crabs, and shrimp), sponges, seaweeds, or other aquatic forms of animal and vegetable life. Amend 2012 taxes   Gross income from fishing includes the following amounts. Amend 2012 taxes Schedule C (Form 1040), Profit or Loss From Business. Amend 2012 taxes Income for services as an officer or crew member of a vessel while the vessel is engaged in fishing. Amend 2012 taxes Your share of the gross fishing income from a partnership, S corporation, estate or trust, from: Schedule K-1 (Form 1065), Schedule K-1 (Form 1120S), or Schedule K-1 (Form 1041). Amend 2012 taxes Certain taxable interest and punitive damage awards received in connection with the Exxon Valdez litigation. Amend 2012 taxes Income for services normally performed in connection with fishing. Amend 2012 taxes Services normally performed in connection with fishing include: Shore service as an officer or crew member of a vessel engaged in fishing, and Services that are necessary for the immediate preservation of the catch, such as cleaning, icing, and packing the catch. Amend 2012 taxes Higher Income Taxpayers If your AGI for 2013 was more than $150,000 ($75,000 if your filing status for 2014 is married filing a separate return), substitute 110% for 100% in (2b) under General Rule , earlier. Amend 2012 taxes For 2013, AGI is the amount shown on Form 1040, line 37; Form 1040A, line 21; and Form 1040EZ, line 4. Amend 2012 taxes Note. Amend 2012 taxes This rule does not apply to farmers and fishermen. Amend 2012 taxes Aliens Resident and nonresident aliens also may have to pay estimated tax. Amend 2012 taxes Resident aliens should follow the rules in this publication, unless noted otherwise. Amend 2012 taxes Nonresident aliens should get Form 1040-ES (NR), U. Amend 2012 taxes S. Amend 2012 taxes Estimated Tax for Nonresident Alien Individuals. Amend 2012 taxes You are an alien if you are not a citizen or national of the United States. Amend 2012 taxes You are a resident alien if you either have a green card or meet the substantial presence test. Amend 2012 taxes For more information about withholding, the substantial presence test, and Form 1040-ES (NR), see Publication 519. Amend 2012 taxes Estates and Trusts Estates and trusts also must pay estimated tax. Amend 2012 taxes However, estates (and certain grantor trusts that receive the residue of the decedent's estate under the decedent's will) are exempt from paying estimated tax for the first 2 years after the decedent's death. Amend 2012 taxes Estates and trusts must use Form 1041-ES, Estimated Income Tax for Estates and Trusts, to figure and pay estimated tax. Amend 2012 taxes How To Figure Estimated Tax To figure your estimated tax, you must figure your expected AGI, taxable income, taxes, deductions, and credits for the year. Amend 2012 taxes When figuring your 2014 estimated tax, it may be helpful to use your income, deductions, and credits for 2013 as a starting point. Amend 2012 taxes Use your 2013 federal tax return as a guide. Amend 2012 taxes You can use Form 1040-ES to figure your estimated tax. Amend 2012 taxes Nonresident aliens use Form 1040-ES (NR) to figure estimated tax. Amend 2012 taxes You must make adjustments both for changes in your own situation and for recent changes in the tax law. Amend 2012 taxes Some of these changes are discussed under What's New for 2014 , earlier. Amend 2012 taxes For information about these and other changes in the law, visit the IRS website at IRS. Amend 2012 taxes gov. Amend 2012 taxes The instructions for Form 1040-ES include a worksheet to help you figure your estimated tax. Amend 2012 taxes Keep the worksheet for your records. Amend 2012 taxes 2014 Estimated Tax Worksheet Use Worksheet 2-1 to help guide you through the information about completing the 2014 Estimated Tax Worksheet. Amend 2012 taxes You can also find a copy of the worksheet in the Instructions for Form 1040-ES. Amend 2012 taxes Expected AGI—Line 1 Your expected AGI for 2014 (line 1) is your expected total income minus your expected adjustments to income. Amend 2012 taxes Total income. Amend 2012 taxes   Include in your total income all the income you expect to receive during the year, even income that is subject to withholding. Amend 2012 taxes However, do not include income that is tax exempt. Amend 2012 taxes   Total income includes all income and loss for 2014 that, if you had received it in 2013, would have been included on your 2013 tax return in the total on line 22 of Form 1040, line 15 of Form 1040A, or line 4 of Form 1040EZ. Amend 2012 taxes Social security and railroad retirement benefits. Amend 2012 taxes If you expect to receive social security or tier 1 railroad retirement benefits during 2014, use Worksheet 2-2 to figure the amount of expected taxable benefits you should include on line 1. Amend 2012 taxes Adjustments to income. Amend 2012 taxes   Be sure to subtract from your expected total income all of the adjustments you expect to take on your 2014 tax return. Amend 2012 taxes Self-employed. Amend 2012 taxes If you expect to have income from self-employment, use Worksheet 2-3 to figure your expected self-employment tax and your allowable deduction for self-employment tax. Amend 2012 taxes Include the amount from Worksheet 2-3 in your expected adjustments to income. Amend 2012 taxes If you file a joint return and both you and your spouse have net earnings from self-employment, each of you must complete a separate worksheet. Amend 2012 taxes Expected Taxable Income— Lines 2–5 Reduce your expected AGI for 2014 (line 1) by either your expected itemized deductions or your standard deduction and by your exemptions (lines 2 through 5). Amend 2012 taxes Itemized deductions—line 2. Amend 2012 taxes   If you expect to claim itemized deductions on your 2014 tax return, enter the estimated amount on line 2. Amend 2012 taxes   Itemized deductions are the deductions that can be claimed on Schedule A (Form 1040). Amend 2012 taxes    For 2014, your total itemized deductions may be reduced if your AGI is more than the amount shown next for your filing status. Amend 2012 taxes Single $254,200 Married filing jointly or qualifying widow(er) $305,050 Married filing separately $152,525 Head of household $279,650   If you expect your AGI to be more than this amount, use Worksheet 2-5 to figure the amount to enter on line 2. Amend 2012 taxes Standard deduction—line 2. Amend 2012 taxes   If you expect to claim the standard deduction on your 2014 tax return, enter the amount on line 2. Amend 2012 taxes Use Worksheet 2-4 to figure your standard deduction. Amend 2012 taxes No standard deduction. Amend 2012 taxes   The standard deduction for some individuals is zero. Amend 2012 taxes Your standard deduction will be zero if you: File a separate return and your spouse itemizes deductions, Are a dual-status alien, or File a return for a period of less than 12 months because you change your accounting period. Amend 2012 taxes Exemptions—line 4. Amend 2012 taxes   After you have subtracted either your expected itemized deductions or your standard deduction from your expected AGI, reduce the amount remaining by $3,950 for each exemption you expect to take on your 2014 tax return. Amend 2012 taxes If another person (such as your parent) can claim an exemption for you on his or her tax return, you cannot claim your own personal exemption. Amend 2012 taxes This is true even if the other person will not claim your exemption or the exemption will be reduced or eliminated under the phaseout rule. Amend 2012 taxes    For 2014, your deduction for personal exemption is reduced if your AGI is more than the amount shown next for your filing status. Amend 2012 taxes Single $254,200 Married filing jointly or qualifying widow(er) $305,050 Married filing separately $152,525 Head of household $279,650   If you expect your AGI to be more than this amount, use Worksheet 2-6 to figure the amount to enter on line 4. Amend 2012 taxes Expected Taxes and Credits— Lines 6–13c After you have figured your expected taxable income (line 5), follow the steps next to figure your expected taxes, credits, and total tax for 2014. Amend 2012 taxes Most people will have entries for only a few of these steps. Amend 2012 taxes However, you should check every step to be sure you do not overlook anything. Amend 2012 taxes Step 1. Amend 2012 taxes   Figure your expected income tax (line 6). Amend 2012 taxes Generally, you will use the 2014 Tax Rate Schedules, later, to figure your expected income tax. Amend 2012 taxes   However, see below for situations where you must use a different method to compute your estimated tax. Amend 2012 taxes Tax on child's investment income. Amend 2012 taxes   You must use a special method to figure tax on the income of the following children who have more than $2,000 of investment income. Amend 2012 taxes Children under age 18 at the end of 2014. Amend 2012 taxes The following children if their earned income is not more than half their support. Amend 2012 taxes Children age 18 at the end of 2014. Amend 2012 taxes Children who are full-time students over age 18 and under age 24 at the end of 2014. Amend 2012 taxes See Publication 929, Tax Rules for Children and Dependents. Amend 2012 taxes Although the ages and dollar amounts in the publication may be different in the 2014 revision, this reference will give you basic information for figuring the tax. Amend 2012 taxes Tax on net capital gain. Amend 2012 taxes   The regular income tax rates for individuals do not apply to a net capital gain. Amend 2012 taxes Instead, your net capital gain is taxed at a lower maximum rate. Amend 2012 taxes   The term “net capital gain” means the amount by which your net long-term capital gain for the year is more than your net short-term capital loss. Amend 2012 taxes Tax on capital gain and qualified dividends. Amend 2012 taxes If the amount on line 1 includes a net capital gain or qualified dividends, use Worksheet 2-7 to figure your tax. Amend 2012 taxes Note. Amend 2012 taxes For 2014, your capital gains and dividends rate will depend on your income. Amend 2012 taxes Tax if excluding foreign earned income or excluding or deducting foreign housing. Amend 2012 taxes If you expect to claim the foreign earned income exclusion or the housing exclusion or deduction on Form 2555 or Form 2555-EZ, use Worksheet 2-8 to figure your estimated tax. Amend 2012 taxes Step 2. Amend 2012 taxes   Total your expected taxes (line 8). Amend 2012 taxes Include on line 8 the sum of the following. Amend 2012 taxes Your tax on line 6. Amend 2012 taxes Your expected alternative minimum tax (AMT) from Form 6251, or included on Form 1040A. Amend 2012 taxes Your expected additional taxes from Form 8814, Parents' Election To Report Child's Interest and Dividends, and Form 4972, Tax on Lump-Sum Distributions. Amend 2012 taxes Any recapture of education credits. Amend 2012 taxes Step 3. Amend 2012 taxes   Subtract your expected credits (line 9). Amend 2012 taxes If you are using your 2013 return as a guide and filed Form 1040, your total credits for 2013 were shown on line 54. Amend 2012 taxes If you filed Form 1040A, your total credits for 2013 were on line 34. Amend 2012 taxes   If your credits on line 9 are more than your taxes on line 8, enter “-0-” on line 10 and go to Step 4. Amend 2012 taxes Step 4. Amend 2012 taxes   Add your expected self-employment tax (line 11). Amend 2012 taxes You already should have figured your self-employment tax (see Self-employed under Expected AGI—Line 1, earlier). Amend 2012 taxes Step 5. Amend 2012 taxes   Add your expected other taxes (line 12). Amend 2012 taxes   Other taxes include the following. Amend 2012 taxes Additional tax on early distributions from: An IRA or other qualified retirement plan, A tax-sheltered annuity, or A modified endowment contract entered into after June 20, 1988. Amend 2012 taxes Household employment taxes if: You will have federal income tax withheld from wages, pensions, annuities, gambling winnings, or other income, or You would be required to make estimated tax payments even if you did not include household employment taxes when figuring your estimated tax. Amend 2012 taxes Amounts written on Form 1040 on the line for “other taxes” (line 60 on the 2013 Form 1040). Amend 2012 taxes But, do not include recapture of a federal mortgage subsidy; tax on excess golden parachute payments; look-back interest due under section 167(g) or 460(b) of the Internal Revenue Code; excise tax on insider stock compensation from an expatriated corporation; uncollected social security and Medicare tax or RRTA tax on tips or group-term life insurance; or additional tax on advance payments of health coverage tax credit when not eligible. Amend 2012 taxes Repayment of the first-time homebuyer credit. Amend 2012 taxes See Form 5405. Amend 2012 taxes Additional Medicare Tax. Amend 2012 taxes A 0. Amend 2012 taxes 9% Additional Medicare Tax applies to your combined Medicare wages and self-employment income and/or your RRTA compensation that exceeds the amount listed in the following chart, based on your filing status. Amend 2012 taxes Filing Status Threshold Amount Married filing jointly $250,000 Married filing separately $125,000 Single $200,000 Head of household $200,000 Qualifying Widow(er) $200,000 Medicare wages and self-employment income are combined to determine if your income exceeds the threshold. Amend 2012 taxes A self-employment loss should not be considered for purposes of this tax. Amend 2012 taxes RRTA compensation should be separately compared to the threshold. Amend 2012 taxes Your employer is responsible for withholding the 0. Amend 2012 taxes 9% Additional Medicare Tax on Medicare wages or RRTA compensation it pays to you in excess of $200,000 in 2014. Amend 2012 taxes You should consider this withholding, if applicable, in determining whether you need to make an estimated payment. Amend 2012 taxes For more information on Additional Medicare Tax, go to IRS. Amend 2012 taxes gov and enter “Additional Medicare Tax” in the search box. Amend 2012 taxes Net Investment Income Tax (NIIT). Amend 2012 taxes The NIIT is 3. Amend 2012 taxes 8% of the lesser of your net investment income or the excess of your modified adjusted gross income over the amount listed in the following chart, based on your filing status. Amend 2012 taxes Filing Status Threshold Amount Married filing jointly $250,000 Married filing separately $125,000 Single $200,000 Head of household $200,000 Qualifying Widow(er) $250,000 For more information on Net Investment Income Tax, go to IRS. Amend 2012 taxes gov and enter “Net Investment Income Tax” in the search box. Amend 2012 taxes Step 6. Amend 2012 taxes   Subtract your refundable credit (line 13b). Amend 2012 taxes   To figure your expected fuel tax credit, do not include fuel tax for the first three quarters of the year that you expect to have refunded to you. Amend 2012 taxes   The result of steps 1 through 6 is your total estimated tax for 2014 (line 13c). Amend 2012 taxes Required Annual Payment— Line 14c On lines 14a through 14c, figure the total amount you must pay for 2014, through withholding and estimated tax payments, to avoid paying a penalty. Amend 2012 taxes General rule. Amend 2012 taxes   The total amount you must pay is the smaller of: 90% of your total expected tax for 2014, or 100% of the total tax shown on your 2013 return. Amend 2012 taxes Your 2013 tax return must cover all 12 months. Amend 2012 taxes Special rules. Amend 2012 taxes   There are special rules for higher income taxpayers and for farmers and fishermen. Amend 2012 taxes Higher income taxpayers. Amend 2012 taxes   If your AGI for 2013 was more than $150,000 ($75,000 if your filing status for 2014 is married filing separately), substitute 110% for 100% in (2) above. Amend 2012 taxes This rule does not apply to farmers and fishermen. Amend 2012 taxes For 2013, AGI is the amount shown on Form 1040, line 37; Form 1040A, line 21; and Form 1040EZ, line 4. Amend 2012 taxes Example. Amend 2012 taxes   Jeremy Martin's total tax on his 2013 return was $42,581, and his expected tax for 2014 is $71,253. Amend 2012 taxes His 2013 AGI was $180,000. Amend 2012 taxes Because Jeremy had more than $150,000 of AGI in 2013, he figures his required annual payment as follows. Amend 2012 taxes He determines that 90% of his expected tax for 2014 is $64,128 (. Amend 2012 taxes 90 × $71,253). Amend 2012 taxes Next, he determines that 110% of the tax shown on his 2013 return is $46,839 (1. Amend 2012 taxes 10 x $42,581). Amend 2012 taxes Finally, he determines that his required annual payment is $46,839, the smaller of the two. Amend 2012 taxes Farmers and fishermen. Amend 2012 taxes   If at least two-thirds of your gross income for 2013 or 2014 is from farming or fishing, your required annual payment is the smaller of: 662/3% (. Amend 2012 taxes 6667) of your total tax for 2014, or 100% of the total tax shown on your 2013 return. Amend 2012 taxes (Your 2013 tax return must cover all 12 months. Amend 2012 taxes )   For definitions of “gross income from farming” and “gross income from fishing,” see Farmers and Fishermen , under Special Rules discussed earlier. Amend 2012 taxes Total tax for 2013—line 14b. Amend 2012 taxes   Your 2013 total tax, if you filed Form 1040, is the amount on line 61 reduced by the following. Amend 2012 taxes Unreported social security and Medicare tax or RRTA tax from Forms 4137 or 8919 (line 57). Amend 2012 taxes The following amounts from Form 5329 included on line 58. Amend 2012 taxes Any tax on excess contributions to IRAs, Archer MSAs, Coverdell education savings accounts, and health savings accounts. Amend 2012 taxes Any tax on excess accumulations in qualified retirement plans. Amend 2012 taxes The following write-ins on line 60. Amend 2012 taxes Excise tax on excess golden parachute payments (identified as “EPP”). Amend 2012 taxes Excise tax on insider stock compensation from an expatriated corporation (identified as “ISC”). Amend 2012 taxes Look-back interest due under section 167(g) (identified as “From Form 8866”). Amend 2012 taxes Look-back interest due under section 460(b) (identified as “From Form 8697”). Amend 2012 taxes Recapture of federal mortgage subsidy (identified as “FMSR”). Amend 2012 taxes Additional tax on advance payments of health coverage tax credit when not eligible (identified as “HCTC”). Amend 2012 taxes Uncollected social security and Medicare tax or RRTA tax on tips or group-term life insurance (identified as “UT”). Amend 2012 taxes Any refundable credit amounts. Amend 2012 taxes   If you filed Form 1040A, your 2013 total tax is the amount on line 35 reduced by any refundable credits. Amend 2012 taxes   If you filed Form 1040EZ, your 2013 total tax is the amount on line 10 reduced by the amount on line 8a. Amend 2012 taxes Total Estimated Tax Payments Needed—Line 16a Use lines 15 and 16a to figure the total estimated tax you may be required to pay for 2014. Amend 2012 taxes Subtract your expected withholding from your required annual payment (line 14c). Amend 2012 taxes You usually must pay this difference in four equal installments. Amend 2012 taxes See When To Pay Estimated Tax and How To Figure Each Payment . Amend 2012 taxes You do not have to pay estimated tax if: Line 14c minus line 15 is zero or less, or Line 13c minus line 15 is less than $1,000. Amend 2012 taxes Withholding—line 15. Amend 2012 taxes   Your expected withholding for 2014 (line 15) includes the income tax you expect to be withheld from all sources (wages, pensions and annuities, etc. Amend 2012 taxes ). Amend 2012 taxes It includes excess social security, and tier 1 railroad retirement tax you expect to be withheld from your wages and compensation. Amend 2012 taxes For this purpose, you will have excess social security or tier 1 railroad retirement tax withholding for 2014 only if your wages and compensation from two or more employers are more than $117,000. Amend 2012 taxes See Excess Social Security or Railroad Retirement Tax Withholding in chapter 3. Amend 2012 taxes   It also includes Additional Medicare Tax you expect to be withheld from your wages or compensation. Amend 2012 taxes Your employer is responsible for withholding the 0. Amend 2012 taxes 9% Additional Medicare Tax on Medicare wages or RRTA compensation it pays to you in excess of $200,000. Amend 2012 taxes When To Pay Estimated Tax For estimated tax purposes, the year is divided into four payment periods. Amend 2012 taxes Each period has a specific payment due date. Amend 2012 taxes If you do not pay enough tax by the due date of each of the payment periods, you may be charged a penalty even if you are due a refund when you file your income tax return. Amend 2012 taxes If a payment is mailed, the date of the U. Amend 2012 taxes S. Amend 2012 taxes postmark is considered the date of payment. Amend 2012 taxes The payment periods and due dates for estimated tax payments are shown next. Amend 2012 taxes For exceptions to the dates listed, see Saturday, Sunday, holiday rule below. Amend 2012 taxes For the period: Due date: Jan. Amend 2012 taxes 11 – March 31 April 15 April 1 – May 31 June 16 June 1 – August 31 September 15 Sept. Amend 2012 taxes 1 – Dec. Amend 2012 taxes 31 January 15  next year2 1If your tax year does not begin on January 1,  see Fiscal year taxpayers . Amend 2012 taxes 2See January payment . Amend 2012 taxes Saturday, Sunday, holiday rule. Amend 2012 taxes   If the due date for an estimated tax payment falls on a Saturday, Sunday, or legal holiday, the payment will be on time if you make it on the next day that is not a Saturday, Sunday, or a holiday. Amend 2012 taxes January payment. Amend 2012 taxes   If you file your 2014 Form 1040 or Form 1040A by February 2, 2015, and pay the rest of the tax you owe, you do not need to make the payment due on January 15, 2015. Amend 2012 taxes Example. Amend 2012 taxes Janet Adams does not pay any estimated tax for 2014. Amend 2012 taxes She files her 2014 income tax return and pays the balance due shown on her return on January 26, 2015. Amend 2012 taxes Janet's estimated tax for the fourth payment period is considered to have been paid on time. Amend 2012 taxes However, she may owe a penalty for not making the first three estimated tax payments, if required. Amend 2012 taxes Any penalty for not making those payments will be figured up to January 26, 2015. Amend 2012 taxes Fiscal year taxpayers. Amend 2012 taxes   If your tax year does not start on January 1, your payment due dates are: The 15th day of the 4th month of your fiscal year, The 15th day of the 6th month of your fiscal year, The 15th day of the 9th month of your fiscal year, and The 15th day of the 1st month after the end of your fiscal year. Amend 2012 taxes   You do not have to make the last payment listed above if you file your income tax return by the last day of the first month after the end of your fiscal year and pay all the tax you owe with your return. Amend 2012 taxes When To Start You do not have to make estimated tax payments until you have income on which you will owe income tax. Amend 2012 taxes If you have income subject to estimated tax during the first payment period, you must make your first payment by the due date for the first payment period. Amend 2012 taxes You have several options when paying estimated taxes. Amend 2012 taxes You can: apply an overpayment from the previous tax year, pay all your estimated tax by the due date of your first payment, or pay it in installments. Amend 2012 taxes If you choose to pay in installments, make your first payment by the due date for the first payment period. Amend 2012 taxes Make your remaining installment payments by the due dates for the later periods. Amend 2012 taxes To avoid any estimated tax penalties, all installments must be paid by their due date and for the required amount. Amend 2012 taxes No income subject to estimated tax during first period. Amend 2012 taxes   If you do not have income subject to estimated tax until a later payment period, you must make your first payment by the due date for that period. Amend 2012 taxes You can pay your entire estimated tax by the due date for that period or you can pay it in installments by the due date for that period and the due dates for the remaining periods. Amend 2012 taxes Table 2-1 shows the dates for making installment payments. Amend 2012 taxes    Table 2-1. Amend 2012 taxes Due Dates for Estimated Tax Installment Payments If you first have income on which you must pay estimated tax: Make a payment  by:* Make later  installments  by:* Before April 1 April 15 June 16     Sept. Amend 2012 taxes 15     Jan. Amend 2012 taxes 15 next year April 1–May 31 June 16 Sept. Amend 2012 taxes 15     Jan. Amend 2012 taxes 15 next year June 1–Aug. Amend 2012 taxes 31 Sept. Amend 2012 taxes 15 Jan. Amend 2012 taxes 15 next year After Aug. Amend 2012 taxes 31 Jan. Amend 2012 taxes 15 next year (None) *See January payment and Saturday, Sunday, holiday rule . Amend 2012 taxes How much to pay to avoid penalty. Amend 2012 taxes   To determine how much you should pay by each payment due date, see How To Figure Each Payment , later. Amend 2012 taxes Farmers and Fishermen If at least two-thirds of your gross income for 2013 or 2014 is from farming or fishing, you have only one payment due date for your 2014 estimated tax, January 15, 2015. Amend 2012 taxes The due dates for the first three payment periods, discussed under When To Pay Estimated Tax , earlier, do not apply to you. Amend 2012 taxes If you file your 2014 Form 1040 by March 2, 2015, and pay all the tax you owe at that time, you do not need to make an estimated tax payment. Amend 2012 taxes Fiscal year farmers and fishermen. Amend 2012 taxes   If you are a farmer or fisherman, but your tax year does not start on January 1, you can either: Pay all your estimated tax by the 15th day after the end of your tax year, or File your return and pay all the tax you owe by the 1st day of the 3rd month after the end of your tax year. Amend 2012 taxes How To Figure Each Payment After you have figured your total estimated tax, figure how much you must pay by the due date of each payment period. Amend 2012 taxes You should pay enough by each due date to avoid a penalty for that period. Amend 2012 taxes If you do not pay enough during any payment period, you may be charged a penalty even if you are due a refund when you file your tax return. Amend 2012 taxes The penalty is discussed in chapter 4. Amend 2012 taxes Regular Installment Method If your first estimated tax payment is due April 15, 2014, you can figure your required payment for each period by dividing your annual estimated tax due (line 16a of the 2014 Estimated Tax Worksheet (Worksheet 2-1)) by 4. Amend 2012 taxes Enter this amount on line 17. Amend 2012 taxes However, use this method only if your income is basically the same throughout the year. Amend 2012 taxes Change in estimated tax. Amend 2012 taxes   After you make an estimated tax payment, changes in your income, adjustments, deductions, credits, or exemptions may make it necessary for you to refigure your estimated tax. Amend 2012 taxes Pay the unpaid balance of your amended estimated tax by the next payment due date after the change or in installments by that date and the due dates for the remaining payment periods. Amend 2012 taxes If you do not receive your income evenly throughout the year, your required estimated tax payments may not be the same for each period. Amend 2012 taxes See Annualized Income Installment Method . Amend 2012 taxes Amended estimated tax. Amend 2012 taxes If you refigure your estimated tax during the year, or if your first estimated tax payment is due after April 15, 2014, figure your required payment for each remaining payment period using Worksheet 2-14. Amend 2012 taxes Example. Amend 2012 taxes Early in 2014, Mira Roberts figures that her estimated tax due is $1,800. Amend 2012 taxes She makes estimated tax payments on April 15 and June 16 of $450 each ($1,800 ÷ 4). Amend 2012 taxes On July 10, she sells investment property at a gain. Amend 2012 taxes Her refigured estimated tax is $4,100. Amend 2012 taxes Her required estimated tax payment for the third payment period is $2,175, as shown in her filled-in Worksheet 2-14. Amend 2012 taxes If Mira's estimated tax does not change again, her required estimated tax payment for the fourth payment period will be $1,025. Amend 2012 taxes Worksheet 2-14. Amend 2012 taxes Amended Estimated Tax Worksheet—Illustrated               1. Amend 2012 taxes Amended total estimated tax due 1. Amend 2012 taxes $4,100 2. Amend 2012 taxes Multiply line 1 by:           50% (. Amend 2012 taxes 50) if next payment is due June 16, 2014           75% (. Amend 2012 taxes 75) if next payment is due September 15,  2014           100% (1. Amend 2012 taxes 00) if next payment is due January 15,  2015 2. Amend 2012 taxes 3,075     3. Amend 2012 taxes Estimated tax payments for all previous periods 3. Amend 2012 taxes 900     4. Amend 2012 taxes Next required payment: Subtract line 3 from line 2 and enter the result (but not less than zero) here and on your payment voucher for your next required payment 4. Amend 2012 taxes $2,175       Note. Amend 2012 taxes If the payment on line 4 is due January 15, 2015, stop here. Amend 2012 taxes Otherwise, go to line 5. Amend 2012 taxes         5. Amend 2012 taxes Add lines 3 and 4 5. Amend 2012 taxes 3,075 6. Amend 2012 taxes Subtract line 5 from line 1 and enter the result (but not less than zero) 6. Amend 2012 taxes 1,025 7. Amend 2012 taxes Each following required payment: If the payment on line 4 is due June 16, 2014, enter one-half of the amount on line 6 here and on the payment vouchers for your payments due September 15, 2014, and January 15, 2015. Amend 2012 taxes If the amount on line 4 is due September 15, 2014, enter the amount from line 6 here and on the payment voucher for your payment due January 15, 2015 7. Amend 2012 taxes $1,025 Worksheet 2-14. Amend 2012 taxes Amended Estimated Tax Worksheet—Blank               1. Amend 2012 taxes Amended total estimated tax due 1. Amend 2012 taxes   2. Amend 2012 taxes Multiply line 1 by:           50% (. Amend 2012 taxes 50) if next payment is due June 16, 2014           75% (. Amend 2012 taxes 75) if next payment is due September 15,  2014           100% (1. Amend 2012 taxes 00) if next payment is due January 15,  2015 2. Amend 2012 taxes       3. Amend 2012 taxes Estimated tax payments for all previous periods 3. Amend 2012 taxes       4. Amend 2012 taxes Next required payment: Subtract line 3 from line 2 and enter the result (but not less than zero) here and on your payment voucher for your next required payment 4. Amend 2012 taxes         Note. Amend 2012 taxes If the payment on line 4 is due January 15, 2015, stop here. Amend 2012 taxes Otherwise, go to line 5. Amend 2012 taxes         5. Amend 2012 taxes Add lines 3 and 4 5. Amend 2012 taxes   6. Amend 2012 taxes Subtract line 5 from line 1 and enter the result (but not less than zero) 6. Amend 2012 taxes   7. Amend 2012 taxes Each following required payment: If the payment on line 4 is due June 16, 2014, enter one-half of the amount on line 6 here and on the payment vouchers for your payments due September 15, 2014, and January 15, 2015. Amend 2012 taxes If the amount on line 4 is due September 15, 2014, enter the amount from line 6 here and on the payment voucher for your payment due January 15, 2015 7. Amend 2012 taxes   Underpayment penalty. Amend 2012 taxes   The penalty is figured separately for each payment period. Amend 2012 taxes If you figure your payments using the regular installment method and later refigure your payments because of an increase in income, you may be charged a penalty for underpayment of estimated tax for the period(s) before you changed your payments. Amend 2012 taxes To see how you may be able to avoid or reduce this penalty, see Annualized Income Installment Method (Schedule AI) in chapter 4. Amend 2012 taxes Annualized Income Installment Method If you do not receive your income evenly throughout the year (for example, your income from a repair shop you operate is much larger in the summer than it is during the rest of the year), your required estimated tax payment for one or more periods may be less than the amount figured using the regular installment method. Amend 2012 taxes The annualized income installment method annualizes your tax at the end of each period based on a reasonable estimate of your income, deductions, and other items relating to events that occurred from the beginning of the tax year through the end of the period. Amend 2012 taxes To see whether you can pay less for any period, complete the 2014 Annualized Estimated Tax Worksheet (Worksheet 2-9). Amend 2012 taxes You first must complete the 2014 Estimated Tax Worksheet (Worksheet 2-1) through line 16b. Amend 2012 taxes Use the result you figure on line 32 of Worksheet 2-9 to make your estimated tax payments and complete your payment vouchers. Amend 2012 taxes Note. Amend 2012 taxes If you use the annualized income installment method to figure your estimated tax payments, you must file Form 2210 with your 2014 tax return. Amend 2012 taxes See Annualized Income Installment Method (Schedule AI) in chapter 4 for more information. Amend 2012 taxes Instructions for the 2014 Annualized Estimated Tax Worksheet (Worksheet 2-9) Use Worksheet 2-9 to help you follow these instructions. Amend 2012 taxes The purpose of this worksheet is to determine your estimated tax liability as your income accumulates throughout the year, rather than dividing your entire year's estimated tax liability by four as if your income was earned equally throughout the year. Amend 2012 taxes The top of the worksheet shows the dates for each payment period. Amend 2012 taxes The periods build; that is, each period includes all previous periods. Amend 2012 taxes After the end of each payment period, complete the corresponding worksheet column to figure the payment due for that period. Amend 2012 taxes Line 1. Amend 2012 taxes   Enter your AGI for the period. Amend 2012 taxes This is your gross income for the period, including your share of partnership or S corporation income or loss, minus your adjustments to income for that period. Amend 2012 taxes See Expected AGI—Line 1 , earlier. Amend 2012 taxes Self-employment income. Amend 2012 taxes   If you had self-employment income, first complete Section B of this worksheet. Amend 2012 taxes Use the amounts on line 43 when figuring your expected AGI to enter in each column of Section A, line 1. Amend 2012 taxes Line 4. Amend 2012 taxes   Be sure to consider all deduction limits figured on Schedule A (Form 1040), such as reducing your medical expenses by 10% (7. Amend 2012 taxes 5% if either you or your spouse was born before January 2, 1950) or reducing certain miscellaneous deductions by 2% of your AGI. Amend 2012 taxes Figure your deduction limits using your expected AGI in the corresponding column of line 1 (2014 Annualized Estimated Tax Worksheet (Worksheet 2-9)). Amend 2012 taxes Line 6. Amend 2012 taxes   Multiply line 4 by line 5 and enter the result on line 6 unless line 3 is more than $305,050 if married filing jointly or qualifying widow(er), $279,650 if head of household, $254,200 if single, or $152,525 if married filing separately. Amend 2012 taxes In that case, use Worksheet 2-10 to figure the amount to enter on line 6. Amend 2012 taxes Complete Worksheet 2–10 for each period, as necessary. Amend 2012 taxes Line 7. Amend 2012 taxes   If you will not itemize your deductions, use Worksheet 2-4 to figure your standard deduction. Amend 2012 taxes Line 10. Amend 2012 taxes   Multiply $3,950 by your total expected exemptions and enter the result on line 10 unless line 3 is more than $305,050 if married filing jointly or qualifying widow(er), $279,650 if head of household, $254,200 if single, or $152,525 if married filing separately. Amend 2012 taxes   In that case, use Worksheet 2-11 to figure the amount to enter on line 10. Amend 2012 taxes Line 12. Amend 2012 taxes   Generally, you will use the Tax Rate Schedules to figure the tax on your annualized income. Amend 2012 taxes However, see below for situations where you must use a different method to compute your estimated tax. Amend 2012 taxes Tax on child's investment income. Amend 2012 taxes   You must use a special method to figure tax on the income of the following children who have more than $2,000 of investment income. Amend 2012 taxes Children under age 18 at the end of 2014. Amend 2012 taxes The following children if their earned income is not more than half their support. Amend 2012 taxes Children age 18 at the end of 2014. Amend 2012 taxes Children who are full-time students over age 18 and under age 24 at the end of 2014. Amend 2012 taxes See Publication 929. Amend 2012 taxes Tax on net capital gain. Amend 2012 taxes   The regular income tax rates for individuals do not apply to a net capital gain. Amend 2012 taxes Instead, your net capital gain is taxed at a lower maximum rate. Amend 2012 taxes   The term “net capital gain” means the amount by which your net long-term capital gain for the year is more than your net short-term capital loss. Amend 2012 taxes Tax on qualified dividends and capital gains. Amend 2012 taxes   For 2014, your capital gain and dividends rate will depend on your income. Amend 2012 taxes Tax on capital gain or qualified dividends. Amend 2012 taxes If the amount on line 1 includes a net capital gain or qualified dividends, use Worksheet 2-12 to figure the amount to enter on line 12. Amend 2012 taxes Tax if excluding foreign earned income or excluding or deducting foreign housing. Amend 2012 taxes If you expect to claim the foreign earned income exclusion or the housing exclusion or deduction on Form 2555 or Form 2555-EZ, use Worksheet 2-13 to figure the amount to enter on line 12. Amend 2012 taxes Line 13. Amend 2012 taxes   If you file Form 1040, add the tax from Forms 8814, 4972, and 6251 for the period. Amend 2012 taxes If you file Form 1040A, add the amount from the Alternative Minimum Tax Worksheet found in the instructions. Amend 2012 taxes Also include any recapture of an education credit for each period. Amend 2012 taxes You may owe this tax if you claimed an education credit in an earlier year and you received either tax-free educational assistance or a refund of qualifying expenses for the same student after filing your 2013 return. Amend 2012 taxes   Use the 2013 forms or worksheets to see if you will owe any of the taxes discussed above. Amend 2012 taxes Figure the tax based on your income and deductions during the period shown in the column headings. Amend 2012 taxes Multiply this amount by the annualization amounts shown for each column on line 2 of the 2014 Annualized Estimated Tax Worksheet (Worksheet 2-9). Amend 2012 taxes Enter the result on line 13 of this worksheet. Amend 2012 taxes Line 15. Amend 2012 taxes   Include all the nonrefundable credits you expect to claim because of events that will occur during the period. Amend 2012 taxes Note. Amend 2012 taxes When figuring your credits for each period, annualize any item of income or deduction to figure each credit. Amend 2012 taxes For example, if you need to use your AGI to figure a credit, use line 3 of Worksheet 2-9 to figure the credit for each column. Amend 2012 taxes Line 18. Amend 2012 taxes   Add your expected other taxes. Amend 2012 taxes   Other taxes include the following. Amend 2012 taxes Additional tax on early distributions from: An IRA or other qualified retirement plan, A tax-sheltered annuity, or A modified endowment contract entered into after June 20, 1988. Amend 2012 taxes Household employment taxes if: You will have federal income tax withheld from wages, pensions, annuities, gambling winnings, or other income, or You would be required to make estimated tax payments even if you did not include household employment taxes when figuring your estimated tax. Amend 2012 taxes Amounts on Form 1040 written on the line for “other taxes” (line 60 on the 2013 Form 1040). Amend 2012 taxes But do not include recapture of a federal mortgage subsidy; tax on excess golden parachute payments; look-back interest due under section 167(g) or 460(b) of the Internal Revenue Code; excise tax on insider stock compensation from an expatriated corporation; uncollected social security, Medicare, or RRTA tax on tips or group-term life insurance; or additional tax on advance payments of health coverage tax credit when not eligible. Amend 2012 taxes Repayment of the first-time homebuyer credit if the home will cease to be your main home in 2014. Amend 2012 taxes See Form 5405 for exceptions. Amend 2012 taxes Additional Medicare Tax. Amend 2012 taxes A 0. Amend 2012 taxes 9% Additional Medicare Tax applies to your combined Medicare wages and self-employment income and/or your RRTA compensation that exceeds the amount listed in the following chart, based on your filing status. Amend 2012 taxes Filing Status Threshold Amount Married filing jointly $250,000 Married filing separately $125,000 Single $200,000 Head of household $200,000 Qualifying Widow(er) $200,000 Medicare wages and self-employment income are combined to determine if your income exceeds the threshold. Amend 2012 taxes A self-employment loss should not be considered for purposes of this tax. Amend 2012 taxes RRTA compensation should be separately compared to the threshold. Amend 2012 taxes Your employer is responsible for withholding the 0. Amend 2012 taxes 9% Additional Medicare Tax on Medicare wages or RRTA compensation it pays you in excess of $200,000 in 2014. Amend 2012 taxes You should consider this withholding, if applicable, in determining whether you need to make an estimated payment. Amend 2012 taxes For more information on Additional Medicare Tax, go to IRS. Amend 2012 taxes gov and enter “Additional Medicare Tax” in the search box. Amend 2012 taxes Net Investment Income Tax (NIIT). Amend 2012 taxes The NIIT is 3. Amend 2012 taxes 8% of the lesser of your net investment income or the excess of your modified adjusted gross income over a specified threshold amount. Amend 2012 taxes Threshold amounts: Filing Status Threshold Amount Married filing jointly $250,000 Married filing separately $125,000 Single $200,000 Head of household $200,000 Qualifying Widow(er) $250,000 For more information on Net Investment Income Tax, go to IRS. Amend 2012 taxes gov and enter “Net Investment Income Tax” in the search box. Amend 2012 taxes Line 20. Amend 2012 taxes   Include all the refundable credits (other than withholding credits) you can claim because of events that occurred during the period. Amend 2012 taxes Note. Amend 2012 taxes When figuring your refundable credits for each period, annualize any item of income or deduction used to figure each credit. Amend 2012 taxes Line 29. Amend 2012 taxes   If line 28 is smaller than line 25 and you are not certain of the estimate of your 2014 tax, you can avoid a penalty by entering the amount from line 25 on line 29. Amend 2012 taxes Line 31. Amend 2012 taxes   For each period, include estimated tax payments made and any excess social security and railroad retirement tax. Amend 2012 taxes   Also include estimated federal income tax withholding. Amend 2012 taxes One-fourth of your estimated withholding is considered withheld on the due date of each payment period. Amend 2012 taxes To figure the amount to include on line 31 for each period, multiply your total expected withholding for 2014 by: 25% (. Amend 2012 taxes 25) for the first period, 50% (. Amend 2012 taxes 50) for the second period, 75% (. Amend 2012 taxes 75) for the third period, and 100% (1. Amend 2012 taxes 00) for the fourth period. Amend 2012 taxes   However, you may choose to include your withholding according to the actual dates on which the amounts will be withheld. Amend 2012 taxes For each period, include withholding made from the beginning of the period up to and including the payment due date. Amend 2012 taxes You can make this choice separately for the taxes withheld from your wages and all other withholding. Amend 2012 taxes For an explanation of what to include in withholding, see Total Estimated Tax Payments Needed—Line 16a , earlier. Amend 2012 taxes Nonresident aliens. Amend 2012 taxes   If you will file Form 1040NR and you do not receive wages as an employee subject to U. Amend 2012 taxes S. Amend 2012 taxes income tax withholding, the instructions for the worksheet are modified as follows. Amend 2012 taxes Skip column (a). Amend 2012 taxes On line 1, enter your income for the period that is effectively connected with a U. Amend 2012 taxes S. Amend 2012 taxes trade or business. Amend 2012 taxes On line 21, increase your entry by the amount determined by multiplying your income for the period that is not effectively connected with a U. Amend 2012 taxes S. Amend 2012 taxes trade or business by the following. Amend 2012 taxes 72% for column (b). Amend 2012 taxes 45% for column (c). Amend 2012 taxes 30% for column (d). Amend 2012 taxes However, if you can use a treaty rate lower than 30%, use the percentages determined by multiplying your treaty rate by 2. Amend 2012 taxes 4, 1. Amend 2012 taxes 5, and 1, respectively. Amend 2012 taxes On line 26, enter one-half of the amount from line 16c of the Form 1040-ES (NR) 2014 Estimated Tax Worksheet in column (b), and one-fourth in columns (c) and (d) of Worksheet 2-9. Amend 2012 taxes On lines 24 and 27, skip column (b). Amend 2012 taxes On line 31, if you do not use the actual withholding method, include one-half of your total expected withholding in column (b) and one-fourth in columns (c) and (d). Amend 2012 taxes See Publication 519 for more information. Amend 2012 taxes Estimated Tax Payments Not Required You do not have to pay estimated tax if your withholding in each payment period is at least as much as: One-fourth of your required annual payment, or Your required annualized income installment for that period. Amend 2012 taxes You also do not have to pay estimated tax if you will pay enough through withholding to keep the amount you will owe with your return under $1,000. Amend 2012 taxes How To Pay Estimated Tax There are several ways to pay estimated tax. Amend 2012 taxes Credit an overpayment on your 2013 return to your 2014 estimated tax. Amend 2012 taxes Pay by direct transfer from your bank account, or pay by credit or debit card using a pay-by-phone system or the Internet. Amend 2012 taxes Send in your payment (check or money order) with a payment voucher from Form 1040-ES. Amend 2012 taxes Credit an Overpayment If you show an overpayment of tax after completing your Form 1040 or Form 1040A for 2013, you can apply part or all of it to your estimated tax for 2014. Amend 2012 taxes On Form 1040, or Form 1040A, enter the amount you want credited to your estimated tax rather than refunded. Amend 2012 taxes Take the amount you have credited into account when figuring your estimated tax payments. Amend 2012 taxes If you timely file your 2013 return, treat the credit as a payment made on April 15, 2014. Amend 2012 taxes If you are a beneficiary of an estate or trust, and the trustee elects to credit 2014 trust payments of estimated tax to you, you can treat the amount credited as paid by you on January 15, 2015. Amend 2012 taxes If you choose to have an overpayment of tax credited to your estimated tax, you cannot have any of that amount refunded to you until you file your tax return for the following year. Amend 2012 taxes You also cannot use that overpayment in any other way. Amend 2012 taxes Example. Amend 2012 taxes When Kathleen finished filling out her 2013 tax return, she saw that she had overpaid her taxes by $750. Amend 2012 taxes Kathleen knew she would owe additional tax in 2014. Amend 2012 taxes She credited $600 of the overpayment to her 2014 estimated tax and had the remaining $150 refunded to her. Amend 2012 taxes In September, she amended her 2013 return by filing Form 1040X, Amended U. Amend 2012 taxes S. Amend 2012 taxes Individual Income Tax Return. Amend 2012 taxes It turned out that she owed $250 more in tax than she had thought. Amend 2012 taxes This reduced her 2013 overpayment from $750 to $500. Amend 2012 taxes Because the $750 had already been applied to her 2014 estimated tax or refunded to her, the IRS billed her for the additional $250 she owed, plus penalties and interest. Amend 2012 taxes Kathleen could not use any of the $600 she had credited to her 2014 estimated tax to pay this bill. Amend 2012 taxes Pay Online Paying online is convenient and secure and helps make sure we get your payments on time. Amend 2012 taxes You can make your estimated tax payments online when you e-file or at any time during the year. Amend 2012 taxes You can pay using either of the following electronic payment methods. Amend 2012 taxes Direct transfer from your bank account. Amend 2012 taxes Credit or debit card. Amend 2012 taxes To pay your taxes online or for more information, go to www. Amend 2012 taxes irs. Amend 2012 taxes gov/e-pay. Amend 2012 taxes Pay by Phone Paying by phone is another safe and secure method of paying electronically. Amend 2012 taxes Use one of the following methods. Amend 2012 taxes Direct transfer from your bank account. Amend 2012 taxes Credit or debit card. Amend 2012 taxes To pay by direct transfer from your bank account, call EFTPS Customer Service at 1-800-555-4477 (English), 1-800-244-4829 (Espanol), or TTY/TDD 1-800-733-4829. Amend 2012 taxes To pay using a credit or debit card, you can call one of the following service providers. Amend 2012 taxes There is a convenience fee charged by these providers that varies by provider, card type, and payment amount. Amend 2012 taxes WorldPay 1-888-9-PAY-TAXTM (1-888-972-9829) www. Amend 2012 taxes payUSAtax. Amend 2012 taxes com Official Payments Corporation 1-888-UPAY-TAXTM (1-888-872-9829) www. Amend 2012 taxes officialpayments. Amend 2012 taxes com Link2GOV Corporation 1-888-PAY-1040TM (1-888-729-1040) www. Amend 2012 taxes PAY1040. Amend 2012 taxes com For the latest details on how to pay by phone, go to www. Amend 2012 taxes irs. Amend 2012 taxes gov/e-pay. Amend 2012 taxes Pay by Check or Money Order Using the Estimated Tax Payment Voucher Each payment of estimated tax by check or money order must be accompanied by a payment voucher from Form 1040-ES. Amend 2012 taxes If you use your own envelopes (and not the window envelope that comes with the 1040-ES package), make sure you mail your payment vouchers to the address shown in the Form 1040-ES instructions for the place where you live. Amend 2012 taxes Do not use the address shown in the Form 1040 or Form 1040A instructions. Amend 2012 taxes If you did not pay estimated tax last year, get a copy of Form 1040-ES from the IRS (see chapter 5). Amend 2012 taxes Follow the instructions to make sure you use the vouchers correctly. Amend 2012 taxes Joint estimated tax payments. Amend 2012 taxes    If you file a joint return and are making joint estimated tax payments, enter the names and social security numbers on the payment voucher in the same order as they will appear on the joint return. Amend 2012 taxes Change of address. Amend 2012 taxes    You must notify the IRS if you are making estimated tax payments and you changed your address during the year. Amend 2012 taxes Complete Form 8822, Change of Address, and mail it to the address shown in the instructions for that form. Amend 2012 taxes Worksheets for Chapter 2 Use the following worksheets and tables to figure your correct estimated tax. Amend 2012 taxes IF you need. Amend 2012 taxes . Amend 2012 taxes . Amend 2012 taxes THEN use. Amend 2012 taxes . Amend 2012 taxes . Amend 2012 taxes 2014 Tax Rate Schedules   the 2014 Estimated Tax Worksheet Worksheet 2-1 to estimate your taxable social security and railroad retirement benefits—line 1 of ES Worksheet (or Annualized ES Worksheet (Worksheet 2-9)) Worksheet 2-2 to estimate your self-employment (SE) tax and your deduction for SE tax—lines 1 and 11 of ES Worksheet (lines 1 and 17 of Annualized ES Worksheet (Worksheet 2-9)) Worksheet 2-3 to estimate your standard deduction—line 2 of ES Worksheet (line 7 of Annualized ES Worksheet (Worksheet 2-9)) Worksheet 2-4 to reduce your itemized deductions because your estimated AGI is more than $152,525—line 2 of ES Worksheet Worksheet 2-5 to reduce your exemption amount because your estimated AGI is more than $152,525—line 4 of ES Worksheet Worksheet 2-6 to estimate your income tax if line 1 of your ES Worksheet includes a net capital gain or qualified dividends—line 6 of ES Worksheet Worksheet 2-7 to estimate your income tax if you expect to claim a foreign earned income exclusion or foreign housing exclusion or deduction on Form 2555 or Form 2555-EZ—line 6 of ES Worksheet Worksheet 2-8 the 2014 Annualized Estimated Tax Worksheet (Annualized ES Worksheet) Worksheet 2-9 to reduce your itemized deductions because your estimated annualized AGI is more than $152,525—line 6 of Annualized ES Worksheet Worksheet 2-10 to reduce your exemption amount because your estimated annualized AGI is more than $152,525—line 10 of Annualized ES Worksheet Worksheet 2-11 to estimate your income tax if line 1 of your Annualized ES Worksheet includes a net capital gain or qualified dividends—line 12 of Annualized ES Worksheet Worksheet 2-12 to estimate your income tax if you expect to claim a foreign earned income exclusion or foreign housing exclusion or deduction on Form 2555 or Form 2555-EZ—line 12 of Annualized ES Worksheet Worksheet 2-13 to refigure (amend) your estimated tax during the year Worksheet 2-14 2014 Tax Rate Schedules Do not use these Tax Rate Schedules to figure your 2013 taxes. Amend 2012 taxes Use them only to figure your 2014 estimated taxes. Amend 2012 taxes Schedule X—Use if your 2014 filing status is  Single Schedule Z—Use if your 2014 filing status is Head of household If line 5 is: The tax is:     If line 5 is: The tax is:     Over— But not  over—         of the  amount  over— Over— But not  over—         of the  amount  over— $0 $9,075     10. Amend 2012 taxes 0%   $0 $0 $12,950     10. Amend 2012 taxes 0%   $0 9,075 36,900 $907. Amend 2012 taxes 50 + 15. Amend 2012 taxes 0%   9,075 12,950 49,400 $1,295. Amend 2012 taxes 00 + 15. Amend 2012 taxes 0%   12,950 36,900 89,350 5,081. Amend 2012 taxes 25 + 25. Amend 2012 taxes 0%   36,900 49,400 127,550 6,762. Amend 2012 taxes 50 + 25. Amend 2012 taxes 0%   49,400 89,350 186,350 18,193. Amend 2012 taxes 75 + 28. Amend 2012 taxes 0%   89,350 127,550 206,600 26,300. Amend 2012 taxes 00 + 28. Amend 2012 taxes 0%   127,550 186,350 405,100 45,353. Amend 2012 taxes 75 + 33. Amend 2012 taxes 0%   186,350 206,600 405,100 48,434. Amend 2012 taxes 00 + 33. Amend 2012 taxes 0%   206,600 405,100 406,750 117,541. Amend 2012 taxes 25 + 35. Amend 2012 taxes 0%   405,100 405,100 432,200 113,939. Amend 2012 taxes 00 + 35. Amend 2012 taxes 0%   405,100 406,750 - - - - - - 118,118. Amend 2012 taxes 75 + 39. Amend 2012 taxes 6%   406,750 432,200 - - - - - - 123,424. Amend 2012 taxes 00 + 39. Amend 2012 taxes 6%   432,200 Schedule Y-1—Use if your 2014 filing status is Married filing jointly or Qualifying widow(er) Schedule Y-2—Use if your 2014 filing status is  Married filing separately If line 5 is: The tax is:     If line 5 is: The tax is:     Over— But not  over—         of the  amount  over— Over— But not  over—         of the  amount  over— $0 $18,150     10. Amend 2012 taxes 0%   $0 $0 $9,075     10. Amend 2012 taxes 0%   $0 18,150 73,800 $1,815. Amend 2012 taxes 00 + 15. Amend 2012 taxes 0%   18,150 9,075 36,900 $907. Amend 2012 taxes 50 + 15. Amend 2012 taxes 0%   9,075 73,800 148,850 10,162. Amend 2012 taxes 50 + 25. Amend 2012 taxes 0%   73,800 36,900 74,425 5,081. Amend 2012 taxes 25 + 25. Amend 2012 taxes 0%   36,900 148,850 226,850 28,925. Amend 2012 taxes 00 + 28. Amend 2012 taxes 0%   148,850 74,425 113,425 14,462. Amend 2012 taxes 50 + 28. Amend 2012 taxes 0%   74,425 226,850 405,100 50,765. Amend 2012 taxes 00 + 33. Amend 2012 taxes 0%   226,850 113,425 202,550 25,382. Amend 2012 taxes 50 + 33. Amend 2012 taxes 0%   113,425 405,100 457,600 109,587. Amend 2012 taxes 50 + 35. Amend 2012 taxes 0%   405,100 202,550 228,800 54,793. Amend 2012 taxes 75 + 35. Amend 2012 taxes 0%   202,550 457,600 - - - - - - 127,962. Amend 2012 taxes 50 + 39. Amend 2012 taxes 6%   457,600 228,800 - - - - - - 63,981. Amend 2012 taxes 25 + 39. Amend 2012 taxes 6%   228,800                             Worksheet 2-1. Amend 2012 taxes 2014 Estimated Tax Worksheet When this worksheet refers you to instructions, you can find those instructions in the Instructions for 2014 Form 1040-ES. Amend 2012 taxes 1 Adjusted gross income you expect in 2014 (see instructions) 1     2 If you plan to itemize deductions, enter the estimated total of your itemized deductions. Amend 2012 taxes  Caution: If line 1 is over $152,525, your deduction may be reduced. Amend 2012 taxes See Worksheet 2-5. Amend 2012 taxes If you do not plan to itemize deductions, enter your standard deduction. Amend 2012 taxes 2     3 Subtract line 2 from line 1 3     4 Exemptions. Amend 2012 taxes Multiply $3,950 by the number of personal exemptions. Amend 2012 taxes  Caution: If line 1 is over $152,525, the amount of your personal exemptions may be limited. Amend 2012 taxes See Worksheet 2-6. Amend 2012 taxes 4     5 Subtract line 4 from line 3 5     6 Tax. Amend 2012 taxes Figure your tax on the amount on line 5 by using the 2014 Tax Rate Schedules Caution: If you will have qualified dividends or a net capital gain, or expect to exclude or deduct foreign earned income or housing, see Worksheets 2-7 and 2-8 to figure the tax 6     7 Alternative minimum tax from Form 6251 or included on Form 1040A, line 28 7     8 Add lines 6 and 7. Amend 2012 taxes Add to this amount any other taxes you expect to include in the total on Form 1040, line 44 8     9 Credits (see instructions). Amend 2012 taxes Do not include any income tax withholding on this line 9     10 Subtract line 9 from line 8. Amend 2012 taxes If zero or less, enter -0- 10     11 Self-employment tax (see instructions) 11     12 Other taxes including, if applicable, Additional Medicare Tax and/or NIIT (see instructions) 12     13a Add lines 10 through 12 13a     b Earned income credit, additional child tax credit, fuel tax credit, and refundable American opportunity credit 13b     c Total 2014 estimated tax. Amend 2012 taxes Subtract line 13b from line 13a. Amend 2012 taxes If zero or less, enter -0- ▶ 13c     14a Multiply line 13c by 90% (662/3% for farmers and fishermen) 14a           b Required annual payment based on prior year's tax (see instructions) 14b           c Required annual payment to avoid a penalty. Amend 2012 taxes Enter the smaller of line 14a or 14b ▶ 14c        Caution: Generally, if you do not prepay (through income tax withholding and estimated tax payments) at least the amount on line 14c, you may owe a penalty for not paying enough estimated tax. Amend 2012 taxes To avoid a penalty, make sure your estimate on line 13c is as accurate as possible. Amend 2012 taxes Even if you pay the required annual payment, you may still owe tax when you file your return. Amend 2012 taxes If you prefer, you can pay the amount shown on line 13c. Amend 2012 taxes                         15 Income tax withheld and estimated to be withheld during 2014 (including income tax withholding on pensions, annuities, certain deferred income, etc. Amend 2012 taxes ) 15     16a Subtract line 15 from line 14c 16a             Is the result zero or less? □ Yes. Amend 2012 taxes Stop here. Amend 2012 taxes You are not required to make estimated tax payments. Amend 2012 taxes  □ No. Amend 2012 taxes Go to line 16b. Amend 2012 taxes             b Subtract line 15 from line 13c 16b             Is the result less than $1,000? □ Yes. Amend 2012 taxes Stop here. Amend 2012 taxes You are not required to make estimated tax payments. Amend 2012 taxes  □ No. Amend 2012 taxes Go to line 17 to figure your required payment. Amend 2012 taxes                         17 If the first payment you are required to make is due April 15, 2014, enter ¼ of line 16a (minus any 2013 overpayment that you are applying to this installment) here, and on your estimated tax payment voucher(s) if you are paying by check or money order 17     Worksheet 2-2. Amend 2012 taxes 2014 Estimated Tax Worksheet—Line 1 Estimated Taxable Social Security and Railroad Retirement Benefits Note. Amend 2012 taxes If you are using this worksheet to estimate your taxable social security or railroad retirement benefits for Worksheet 2-9, 2014 Annualized Estimated Tax Worksheet, multiply the expected amount of benefits for each period by the annualization amount shown on Worksheet 2-9, line 2, for the same period before entering it on line 1 below. Amend 2012 taxes     1. Amend 2012 taxes Enter your expected social security and railroad retirement benefits 1. Amend 2012 taxes   2. Amend 2012 taxes Enter one-half of line 1 2. Amend 2012 taxes   3. Amend 2012 taxes Enter your expected total income. Amend 2012 taxes Do not include any social security and railroad retirement benefits, nontaxable interest income, nontaxable IRA distributions, or nontaxable pension distributions 3. Amend 2012 taxes   4. Amend 2012 taxes Enter your expected nontaxable interest income 4. Amend 2012 taxes   5. Amend 2012 taxes Enter (as a positive amount) the total of any expected exclusions or deductions for: U. Amend 2012 taxes S. Amend 2012 taxes savings bond interest used for higher education expenses (Form 8815) Employer-provided adoption benefits (Form 8839) Foreign earned income or housing (Form 2555 or 2555-EZ) Income by bona fide residents of American Samoa (Form 4563) or Puerto Rico 5. Amend 2012 taxes   6. Amend 2012 taxes Add lines 2, 3, 4, and 5 6. Amend 2012 taxes   7. Amend 2012 taxes Enter your expected adjustments to income. Amend 2012 taxes Do not include any student loan interest deduction 7. Amend 2012 taxes   8. Amend 2012 taxes Subtract line 7 from line 6. Amend 2012 taxes If zero or less, stop here. Amend 2012 taxes  Note. Amend 2012 taxes Do not include any social security or railroad retirement benefits in the amount on line 1 of your 2014 Estimated Tax Worksheet (Worksheet 2-1) (or Annualized Estimated Tax Worksheet (Worksheet 2-9)) 8. Amend 2012 taxes   9. Amend 2012 taxes Enter $25,000 ($32,000 if you expect to file married filing jointly; $0 if you expect to file married filing separately and expect to live with your spouse at any time during the year) 9. Amend 2012 taxes   10. Amend 2012 taxes Subtract line 9 from line 8. Amend 2012 taxes If zero or less, stop here. Amend 2012 taxes  Note. Amend 2012 taxes Do not include any social security or railroad retirement benefits in the amount on line 1 of your Worksheet 2-1 (or Annualized Estimated Tax Worksheet (Worksheet 2-9)) 10. Amend 2012 taxes   11. Amend 2012 taxes Enter $9,000 ($12,000 if you expect to file married filing jointly; $0 if you expect to file married filing separately and expect to live with your spouse at any time during the year) 11. Amend 2012 taxes   12. Amend 2012 taxes Subtract line 11 from line 10. Amend 2012 taxes If zero or less, enter -0- 12. Amend 2012 taxes   13. Amend 2012 taxes Enter the smaller of line 10 or line 11 13. Amend 2012 taxes   14. Amend 2012 taxes Enter one-half of line 13 14. Amend 2012 taxes   15