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Amend My Return

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Amend My Return

Amend my return 1. Amend my return   Tax Withholding for 2014 Table of Contents Introduction Useful Items - You may want to see: Salaries and WagesDetermining Amount of Tax Withheld Using Form W-4 Completing Form W-4 and Worksheets Getting the Right Amount of Tax Withheld Rules Your Employer Must Follow Exemption From Withholding Supplemental Wages Penalties Tips Taxable Fringe BenefitsSpecial rule. Amend my return Exceptions. Amend my return Sick Pay Pensions and AnnuitiesPeriodic Payments Nonperiodic Payments Eligible Rollover Distributions Choosing Not To Have Income Tax Withheld Gambling WinningsException. Amend my return Identical wagers. Amend my return Unemployment Compensation Federal Payments Backup WithholdingTaxpayer identification number. Amend my return Underreported interest or dividends. Amend my return Introduction This chapter discusses income tax withholding on: Salaries and wages, Tips, Taxable fringe benefits, Sick pay, Pensions and annuities, Gambling winnings, Unemployment compensation, and Certain federal payments. Amend my return This chapter explains in detail the rules for withholding tax from each of these types of income. Amend my return The discussion of salaries and wages includes an explanation of how to complete Form W-4. Amend my return This chapter also covers backup withholding on interest, dividends, and other payments. Amend my return Useful Items - You may want to see: Form (and Instructions) W-4 Employee's Withholding Allowance Certificate W-4P Withholding Certificate for Pension or Annuity Payments W-4S Request for Federal Income Tax Withholding From Sick Pay W-4V Voluntary Withholding Request See chapter 5 of this publication for information about getting these publications and forms. Amend my return Salaries and Wages Income tax is withheld from the pay of most employees. Amend my return Your pay includes your regular pay, bonuses, commissions, and vacation allowances. Amend my return It also includes reimbursements and other expense allowances paid under a nonaccountable plan. Amend my return See Supplemental Wages , later, for definitions of accountable and nonaccountable plans. Amend my return If your income is low enough that you will not have to pay income tax for the year, you may be exempt from withholding. Amend my return This is explained under Exemption From Withholding , later. Amend my return You can ask your employer to withhold income tax from noncash wages and other wages not subject to withholding. Amend my return If your employer does not agree to withhold tax, or if not enough is withheld, you may have to pay estimated tax, as discussed in chapter 2. Amend my return Military retirees. Amend my return   Military retirement pay is treated in the same manner as regular pay for income tax withholding purposes, even though it is treated as a pension or annuity for other tax purposes. Amend my return Household workers. Amend my return   If you are a household worker, you can ask your employer to withhold income tax from your pay. Amend my return A household worker is an employee who performs household work in a private home, local college club, or local fraternity or sorority chapter. Amend my return   Tax is withheld only if you want it withheld and your employer agrees to withhold it. Amend my return If you do not have enough income tax withheld, you may have to pay estimated tax, as discussed in chapter 2. Amend my return Farmworkers. Amend my return   Generally, income tax is withheld from your cash wages for work on a farm unless your employer both: Pays you cash wages of less than $150 during the year, and Has expenditures for agricultural labor totaling less than $2,500 during the year. Amend my return Differential wage payments. Amend my return   When employees are on leave from employment for military duty, some employers make up the difference between the military pay and civilian pay. Amend my return Payments to an employee who is on active duty for a period of more than 30 days will be subject to income tax withholding, but not subject to social security or Medicare taxes. Amend my return The wages and withholding will be reported on Form W-2, Wage and Tax Statement. Amend my return Determining Amount of Tax Withheld Using Form W-4 The amount of income tax your employer withholds from your regular pay depends on two things. Amend my return The amount you earn in each payroll period. Amend my return The information you give your employer on Form W-4. Amend my return Form W-4 includes four types of information that your employer will use to figure your withholding. Amend my return Whether to withhold at the single rate or at the lower married rate. Amend my return How many withholding allowances you claim (each allowance reduces the amount withheld). Amend my return Whether you want an additional amount withheld. Amend my return Whether you are claiming an exemption from withholding in 2014. Amend my return See Exemption From Withholding , later. Amend my return Note. Amend my return You must specify a filing status and a number of withholding allowances on Form W-4. Amend my return You cannot specify only a dollar amount of withholding. Amend my return New Job When you start a new job, you must fill out a Form W-4 and give it to your employer. Amend my return Your employer should have copies of the form. Amend my return If you need to change the information later, you must fill out a new form. Amend my return If you work only part of the year (for example, you start working after the beginning of the year), too much tax may be withheld. Amend my return You may be able to avoid overwithholding if your employer agrees to use the part-year method. Amend my return See Part-Year Method , later, for more information. Amend my return Employee also receiving pension income. Amend my return   If you receive pension or annuity income and begin a new job, you will need to file Form W-4 with your new employer. Amend my return However, you can choose to split your withholding allowances between your pension and job in any manner. Amend my return Changing Your Withholding During the year changes may occur to your marital status, exemptions, adjustments, deductions, or credits you expect to claim on your tax return. Amend my return When this happens, you may need to give your employer a new Form W-4 to change your withholding status or number of allowances. Amend my return If the changes reduce the number of allowances you are allowed to claim or changes your marital status from married to single, you must give your employer a new Form W-4 within 10 days. Amend my return See Marital Status (Line 3 of Form W-4) and Withholding Allowances (Line 5 of Form W-4) , later. Amend my return Generally, you can submit a new Form W-4 whenever you wish to change your withholding allowances for any other reason. Amend my return See Table 1-1 for examples of personal and financial changes you should consider. Amend my return Table 1-1. Amend my return Personal and Financial Changes Factor Examples Lifestyle change Marriage Divorce Birth or adoption of child Loss of an exemption Purchase of a new home Retirement Filing chapter 11 bankruptcy Wage income You or your spouse start or stop working, or start or stop a second job Change in the amount of taxable income not subject to withholding Interest income Dividends Capital gains Self-employment income IRA (including certain Roth  IRA) distributions Change in the amount of adjustments to income IRA deduction Student loan interest deduction Alimony expense Change in the amount of itemized deductions or tax credits Medical expenses Taxes Interest expense Gifts to charity Job expenses Dependent care expenses Education credit Child tax credit Earned income credit If you change the number of your withholding allowances, you can request that your employer withhold using the Cumulative Wage Method , explained later. Amend my return Checking Your Withholding After you have given your employer a Form W-4, you can check to see whether the amount of tax withheld from your pay is too much or too little. Amend my return If too much or too little tax is being withheld, you should give your employer a new Form W-4 to change your withholding. Amend my return You can get a blank Form W-4 from your employer or print the form from IRS. Amend my return gov. Amend my return You should try to have your withholding match your actual tax liability. Amend my return If not enough tax is withheld, you will owe tax at the end of the year and may have to pay interest and a penalty. Amend my return If too much tax is withheld, you will lose the use of that money until you get your refund. Amend my return Always check your withholding if there are personal or financial changes in your life or changes in the law that might change your tax liability. Amend my return See Table 1-1 for examples. Amend my return Note. Amend my return You cannot give your employer a payment to cover federal income tax withholding on salaries and wages for past pay periods or a payment for estimated tax. Amend my return When Should You Check Your Withholding? The earlier in the year you check your withholding, the easier it is to get the right amount of tax withheld. Amend my return You should check your withholding when any of the following situations occur. Amend my return You receive a paycheck stub (statement) covering a full pay period in 2014, showing tax withheld based on 2014 tax rates. Amend my return You prepare your 2013 tax return and get a: Big refund, or Balance due that is: More than you can comfortably pay, or Subject to a penalty. Amend my return There are changes in your life or financial situation that affect your tax liability. Amend my return See Table 1-1. Amend my return There are changes in the tax law that affect your tax liability. Amend my return How Do You Check Your Withholding? You can use the worksheets and tables in this publication to see if you are having the right amount of tax withheld. Amend my return You can also use the IRS Withholding calculator at www. Amend my return irs. Amend my return gov/individuals. Amend my return If you use the worksheets and tables in this publication, follow these steps. Amend my return Fill out Worksheet 1-5 to project your total federal income tax liability for 2014. Amend my return Fill out Worksheet 1-7 to project your total federal withholding for 2014 and compare that with your projected tax liability from Worksheet 1-5. Amend my return If you are not having enough tax withheld, line 6 of Worksheet 1-7 will show you how much more to have withheld each payday. Amend my return For ways to increase the amount of tax withheld, see How Do You Increase Your Withholding? If line 5 of Worksheet 1-7 shows that you are having more tax withheld than necessary, see How Do You Decrease Your Withholding, for ways to decrease the amount of tax you have withheld each payday. Amend my return How Do You Increase Your Withholding? There are two ways to increase your withholding. Amend my return You can: Decrease the number of allowances you claim on Form W-4, or Enter an additional amount that you want withheld from each paycheck on Form W-4. Amend my return Requesting an additional amount withheld. Amend my return   You can request that an additional amount be withheld from each paycheck by following these steps. Amend my return Complete Worksheets 1-5 and 1-7. Amend my return Complete a new Form W-4 if the amount on Worksheet 1-7, line 5: Is more than you want to pay with your tax return or in estimated tax payments throughout the year, or Would cause you to pay a penalty when you file your tax return for 2014. Amend my return Enter on your new Form W-4, the same number of withholding allowances your employer now uses for your withholding. Amend my return This is the number of allowances you entered on the last Form W-4 you gave your employer. Amend my return Enter on your new Form W-4, the amount from Worksheet 1-7, line 6. Amend my return Give your newly completed Form W-4 to your employer. Amend my return   If you have this additional amount withheld from your pay each payday, you should avoid owing a large amount at the end of the year. Amend my return Example. Amend my return Early in 2014, Steve Miller used Worksheets 1-5, 1-6, and 1-7 to project his 2014 tax liability ($4,316) and his withholding for the year ($3,516). Amend my return Steve's tax will be underwithheld by $800 ($4,316 − $3,516). Amend my return His choices are to pay this amount when he files his 2014 tax return, make estimated tax payments, or increase his withholding now. Amend my return Steve gets a new Form W-4 from his employer, who tells him that there are 50 paydays remaining in 2014. Amend my return Steve completes the new Form W-4 as before, entering the same number of withholding allowances as before, but, in addition, entering $16 ($800 ÷ 50) on the form as the additional amount to be withheld from his pay each payday. Amend my return He gives the completed form to his employer. Amend my return What if I have more than one job or my spouse also has a job?   You are more likely to need to increase your withholding if you have more than one job or if you are married filing jointly and your spouse also works. Amend my return If this is the case, you can increase your withholding for one or more of the jobs. Amend my return   You can apply the amount on Worksheet 1-7, line 5, to only one job or divide it between the jobs any way you wish. Amend my return For each job, determine the extra amount that you want to apply to that job and divide that amount by the number of paydays remaining in 2014 for that job. Amend my return This will give you the additional amount to enter on the Form W-4 you will file for that job. Amend my return You need to give your employer a new Form W-4 for each job for which you are changing your withholding. Amend my return Example. Amend my return Meg Green works in a store and earns $46,000 a year. Amend my return Her husband, John, works full-time in manufacturing and earns $68,000 a year. Amend my return In 2014, they will also have $184 in taxable interest and $1,000 of other taxable income. Amend my return They expect to file a joint income tax return. Amend my return Meg and John complete Worksheets 1-5, 1-6, and 1-7. Amend my return Line 5 of Worksheet 1-7 shows that they will owe an additional $4,459 after subtracting their withholding for the year. Amend my return They can divide the $4,459 any way they want. Amend my return They can enter an additional amount on either of their Forms W-4, or divide it between them. Amend my return They decide to have the additional amount withheld from John's wages, so they enter $91 ($4,459 ÷ 49 remaining paydays) on his Form W-4. Amend my return Both claim the same number of allowances as before. Amend my return How Do You Decrease Your Withholding? If your completed Worksheets 1-5 and 1-7 show that you may have more tax withheld than your projected tax liability for 2014, you may be able to decrease your withholding. Amend my return There are two ways to do this. Amend my return You can: Decrease any additional amount you are having withheld, or Increase the number of allowances you claim on Form W-4. Amend my return You can claim only the number of allowances to which you are entitled. Amend my return To see if you can decrease your withholding by increasing your allowances, see the Form W-4 instructions and the rest of this publication. Amend my return Increasing the number of allowances. Amend my return   Figure and increase the number of withholding allowances you can claim as follows. Amend my return On a new Form W-4, complete the Personal Allowances Worksheet. Amend my return If you plan to itemize deductions, claim adjustments to income, or claim tax credits, complete a new Deductions and Adjustments Worksheet. Amend my return If you plan to claim tax credits, see Converting Credits to Withholding Allowances, later. Amend my return If you meet the criteria on line H of the Form W-4 Personal Allowances Worksheet, complete a new Two-Earners/Multiple Jobs Worksheet. Amend my return If the number of allowances you can claim on Form W-4, is different from the number you already are claiming, give the newly completed Form W-4 to your employer. Amend my return Converting Credits to Withholding Allowances Table 1-2 , later, shows many of the tax credits you may be able to use to decrease your withholding. Amend my return The Form W-4 Personal Allowances Worksheet provides only rough adjustments for the child and dependent care credit and the child tax credit. Amend my return Complete Worksheet 1-8 to figure these credits more accurately and also take other credits into account. Amend my return Include the amount from line 12 of Worksheet 1-8 in the total on line 5 of the Deductions and Adjustments Worksheet. Amend my return Then complete the Deductions and Adjustments Worksheet and the rest of Form W-4. Amend my return If you take the child and dependent care credit into account on Worksheet 1-8, enter -0- on line F of the Personal Allowances Worksheet. Amend my return If you take the child tax credit into account on Worksheet 1-8, enter -0- on line G of the Personal Allowances Worksheet. Amend my return Example. Amend my return Brett and Alyssa Davis are married and expect to file a joint return for 2014. Amend my return Their expected taxable income from all sources is $68,000. Amend my return They expect to have $15,900 of itemized deductions. Amend my return Their projected tax credits include a child and dependent care credit of $960 and an adoption credit of $1,500. Amend my return The Davis' complete Worksheet 1-8, as follows, to see whether they can convert their tax credits into additional withholding allowances. Amend my return Line 1, expected child and dependent care credit—$960. Amend my return Line 9, expected adoption credit—$1,500. Amend my return Line 10, total estimated tax credits—$2,460. Amend my return Line 11. Amend my return Their combined total income from all sources, $68,000, falls between $42,001 and $98,000 on the table for married filing jointly or qualifying widow(er). Amend my return The number to the right of this range is 6. Amend my return 7. Amend my return Line 12, multiply line 10 by line 11—$16,482. Amend my return Then the Davis' complete the Form W-4 worksheets. Amend my return Because they choose to account for their child and dependent care credit on the Deductions and Adjustments Worksheet, they enter -0- on line F of the Personal Allowances Worksheet and figure a new total for line H. Amend my return They take the result on line 12 of Worksheet 1-8, add it to their other adjustments on line 5 of the Form W-4 Deductions and Adjustments Worksheet, and complete the Form W-4 worksheets. Amend my return When Will Your New Form W-4 Go Into Effect? If the change is for the current year, your employer must put your new Form W-4 into effect no later than the start of the first payroll period ending on or after the 30th day after the day on which you give your employer your revised Form W-4. Amend my return If the change is for next year, your new Form W-4 will not take effect until next year. Amend my return Retirees Returning to the Workforce When you first began receiving your pension, you told the payer how much tax to withhold, if any, by completing Form W-4P, Withholding Certificate for Pension or Annuity Payments (or similar form). Amend my return However, if your retirement pay is from the military or certain deferred compensation plans, you completed Form W-4 instead of Form W-4P. Amend my return You completed either form based on your projected income at that time. Amend my return Now that you are returning to the workforce, your new Form W-4 (given to your employer) and your Form W-4 or W-4P (on file with your pension plan) must work together to determine the correct amount of withholding for your new amount of income. Amend my return The worksheets that come with Forms W-4 and W-4P are basically the same, so you can use either set of worksheets to figure out how many withholding allowances you are entitled to claim. Amend my return Start off with the Personal Allowances Worksheet. Amend my return Then, if you will be itemizing your deductions, claiming adjustments to income, or claiming tax credits when you file your tax return, complete the Deductions and Adjustments Worksheet. Amend my return The third worksheet is the most important for this situation. Amend my return Form W-4 calls it the Two-Earners/Multiple Jobs Worksheet, Form W-4P calls it the Multiple Pensions/More-Than-One-Income Worksheet—both are the same. Amend my return If you have more than one source of income, in order to have enough withholding to cover the tax on your higher income, you may need to claim fewer withholding allowances or request your employer to withhold an additional amount from each paycheck. Amend my return Once you have figured out how many allowances you are entitled to claim, look at the income from both your pension and your new job, and how often you receive payments. Amend my return It is your decision how to divide up your withholding allowances between these sources of income. Amend my return For example, you may want to “take home” most of your weekly paycheck to use as spending money and use your monthly pension to “pay the bills. Amend my return ” In that case, change your Form W-4P to zero allowances and claim all that you are entitled to on your Form W-4. Amend my return There are a couple of ways you can get a better idea of how much tax will be withheld when claiming a certain number of allowances. Amend my return Use the withholding tables in Publication 15 (Circular E), Employer's Tax Guide. Amend my return Contact your pension provider and your employer's payroll department. Amend my return And remember, this is not a final decision. Amend my return If you do not get the correct amount of withholding with the first Forms W-4 and W-4P you submit, you should refigure your allowances (or divide them differently) using the information and worksheets in this publication, or the resources mentioned above. Amend my return You should go through this same process each time your life situation changes, whether it be for personal or financial reasons. Amend my return You may need more tax withheld, or you may need less. Amend my return Table 1-2. Amend my return Tax Credits for 2014 For more information about the . Amend my return . Amend my return . Amend my return See . Amend my return . Amend my return . Amend my return Adoption credit Form 8839 instructions Child and dependent care expenses, credit for Publication 503, Child and Dependent Care Expenses Child tax credit (including the additional child tax credit) Instructions for Form 1040 or Form 1040A Earned income credit Publication 596, Earned Income Credit Education credits Publication 970, Tax Benefits for Education Elderly or the disabled, credit for the Publication 524, Credit for the Elderly or the Disabled Foreign tax credit (except any credit that applies to wages not subject to U. Amend my return S. Amend my return income tax withholding because they are subject to income tax withholding by a foreign country) Publication 514, Foreign Tax Credit for Individuals General business credit Form 3800, General Business Credit Mortgage interest credit Publication 530, Tax Information for First-Time Homeowners Qualified electric vehicle passive activity credit Form 8834 Prior year minimum tax, credit for (if you paid alternative minimum tax in an earlier year) Form 8801 instructions Retirement savings contributions credit (saver's credit) Publication 590, Individual Retirement Arrangements (IRAs) Tax credit bonds, credit to holders of Form 8912 instructions Completing Form W-4 and Worksheets When reading the following discussion, you may find it helpful to refer to Form W-4. Amend my return Marital Status There is a lower withholding rate for people who qualify to check the “Married” box on line 3 of Form W-4. Amend my return Everyone else must have tax withheld at the higher single rate. Amend my return Single. Amend my return   You must check the “Single” box if any of the following applies. Amend my return You are single. Amend my return If you are divorced, or separated from your spouse under a court decree of separate maintenance, you are considered single. Amend my return You are married, but neither you nor your spouse is a citizen or resident of the United States. Amend my return You are married, either you or your spouse is a nonresident alien, and you have not chosen to have that person treated as a resident alien for tax purposes. Amend my return For more information, see Nonresident Spouse Treated as a Resident in chapter 1 of Publication 519. Amend my return Married. Amend my return   You qualify to check the “Married” box if any of the following applies. Amend my return You are married and neither you nor your spouse is a nonresident alien. Amend my return You are considered married for the whole year even if your spouse died during the year. Amend my return You are married and either you or your spouse is a nonresident alien who has chosen to be treated as a resident alien for tax purposes. Amend my return For more information, see Nonresident Spouse Treated as a Resident in chapter 1 of Publication 519. Amend my return You expect to be able to file your return as a qualifying widow or widower. Amend my return You usually can use this filing status if your spouse died within the previous 2 years and you provide more than half the cost of keeping up a home for the entire year that was the main home for you and your child whom you can claim as a dependent. Amend my return However, you must file a new Form W-4 showing your filing status as single by December 1 of the last year you are eligible to file as a qualifying widow or widower. Amend my return For more information on this filing status, see Qualifying Widow(er) With Dependent Child under Filing Status in Publication 501, Exemptions, Standard Deduction, and Filing Information. Amend my return Married, but withhold at higher single rate. Amend my return   Some married people find that they do not have enough tax withheld at the married rate. Amend my return This can happen, for example, when both spouses work. Amend my return To avoid this, you can check the “Married, but withhold at higher Single rate” box (even if you qualify for the married rate). Amend my return Also, you may find that more tax is withheld if you fill out the Two-Earners/Multiple Jobs Worksheet, explained later. Amend my return Withholding Allowances The more allowances you claim on Form W-4, the less income tax your employer will withhold. Amend my return You will have the most tax withheld if you claim “0” allowances. Amend my return The number of allowances you can claim depends on the following factors. Amend my return How many exemptions you can take on your tax return. Amend my return Whether you have income from more than one job. Amend my return What deductions, adjustments to income, and credits you expect to have for the year. Amend my return Whether you will file as head of household. Amend my return If you are married (filing jointly), it also depends on whether your spouse also works and claims any allowances on his or her own Form W-4. Amend my return Or, if married filing separately, whether or not your spouse also works. Amend my return Form W-4 worksheets. Amend my return    Form W-4 has worksheets to help you figure how many withholding allowances you can claim. Amend my return The worksheets are for your own records. Amend my return Do not give them to your employer. Amend my return   Complete only one set of Form W-4 worksheets, no matter how many jobs you have. Amend my return If you are married and will file a joint return, complete only one set of worksheets for you and your spouse, even if you both earn wages and each must give Form W-4 to your employers. Amend my return Complete separate sets of worksheets only if you and your spouse will file separate returns. Amend my return   If you are not exempt from withholding (see Exemption From Withholding , later), complete the Personal Allowances Worksheet on page 1 of the form. Amend my return Also, use the worksheets on page 2 of the form to adjust the number of your withholding allowances for itemized deductions and adjustments to income, and for two-earner or multiple-job situations. Amend my return If you want to adjust the number of your withholding allowances for certain tax credits, use the Deductions and Adjustments Worksheet on page 2 of Form W-4, even if you do not have any deductions or adjustments. Amend my return   Complete all worksheets that apply to your situation. Amend my return The worksheets will help you figure the maximum number of withholding allowances you are entitled to claim so that the amount of income tax withheld from your wages will match, as closely as possible, the amount of income tax you will owe at the end of the year. Amend my return Multiple jobs. Amend my return   If you have income from more than one job at the same time, complete only one set of Form W-4 worksheets. Amend my return Then split your allowances between the Forms W-4 for each job. Amend my return You cannot claim the same allowances with more than one employer at the same time. Amend my return You can claim all your allowances with one employer and none with the other(s), or divide them any other way. Amend my return Married individuals. Amend my return   If both you and your spouse are employed and expect to file a joint return, figure your withholding allowances using your combined income, adjustments, deductions, exemptions, and credits. Amend my return Use only one set of worksheets. Amend my return You can divide your total allowances any way, but you cannot claim an allowance that your spouse also claims. Amend my return   If you and your spouse expect to file separate returns, figure your allowances using separate worksheets based on your own individual income, adjustments, deductions, exemptions, and credits. Amend my return Alternative method of figuring withholding allowances. Amend my return   You do not have to use the Form W-4 worksheets if you use a more accurate method of figuring the number of withholding allowances. Amend my return   The method you use must be based on withholding schedules, the tax rate schedules, and the 2014 Estimated Tax Worksheet in chapter 2. Amend my return It must take into account only the items of income, adjustments to income, deductions, and tax credits that are taken into account on Form W-4. Amend my return   You can use the number of withholding allowances determined under an alternative method rather than the number determined using the Form W-4 worksheets. Amend my return You still must give your employer a Form W-4 claiming your withholding allowances. Amend my return Employees who are not citizens or residents. Amend my return   If you are neither a citizen nor a resident of the United States, you usually can claim only one withholding allowance. Amend my return However, this rule does not apply if you are a resident of Canada or Mexico, or if you are a U. Amend my return S. Amend my return national. Amend my return It also does not apply if your spouse is a U. Amend my return S. Amend my return citizen or resident and you have chosen to be treated as a resident of the United States for tax purposes. Amend my return Special rules apply to residents of South Korea and India. Amend my return For more information, see Withholding From Compensation in chapter 8 of Publication 519. Amend my return Personal Allowances Worksheet Use the Personal Allowances Worksheet on page 1 of Form W-4 to figure your withholding allowances based on all of the following that apply. Amend my return Exemptions. Amend my return Only one job. Amend my return Head of household filing status. Amend my return Child and dependent care credit. Amend my return Child tax credit. Amend my return Exemptions (worksheet lines A, C, and D). Amend my return   You can claim one withholding allowance for each exemption you expect to claim on your tax return. Amend my return Self. Amend my return   You can claim an allowance for your exemption on line A unless another person can claim an exemption for you on his or her tax return. Amend my return If another person is entitled to claim an exemption for you, you cannot claim an allowance for your exemption even if the other person will not claim your exemption. Amend my return Spouse. Amend my return   You can claim an allowance for your spouse's exemption on line C unless your spouse is claiming his or her own exemption or another person can claim an exemption for your spouse. Amend my return Do not claim this allowance if you and your spouse expect to file separate returns. Amend my return Dependents. Amend my return   You can claim one allowance on line D for each exemption you will claim for a dependent on your tax return. Amend my return Only one job (worksheet line B). Amend my return    You can claim an additional withholding allowance if any of the following apply for 2014. Amend my return You are single and you have only one job at a time. Amend my return You are married, you have only one job at a time, and your spouse does not work. Amend my return Your wages from a second job or your spouse's wages (or the total of both) are $1,500 or less. Amend my return If you qualify for this allowance, enter “1” on line B of the worksheet. Amend my return Head of household filing status (worksheet line E). Amend my return   Generally, you can file as head of household if you are unmarried and pay more than half the cost of keeping up a home that: Was the main home for all of 2014 of your parent whom you can claim as a dependent, or You lived in for more than half the year with your qualifying child or any other person you can claim as a dependent. Amend my return For more information, see Publication 501. Amend my return   If you expect to file as head of household on your 2014 tax return, enter “1” on line E of the worksheet. Amend my return Reduction of personal allowances. Amend my return   For 2014, your deduction for personal exemptions on your tax return is reduced if your adjusted gross income (AGI) is more than the AGI shown next for your filing status. Amend my return Personal Allowance Phaseout Threshold 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 the amount listed, use Worksheet 1-1 to figure your reduced number of personal allowances on lines A, C, and D of the Personal Allowances Worksheet. Amend my return Worksheet 1-1. Amend my return Personal Allowances Worksheet (Form W-4) Reduction of Personal Allowances if AGI Above Phaseout Threshold 1. Amend my return Enter the total amount of allowances on lines A, C, and D of the Personal Allowance Worksheet without regard to the phaseout rule 1. Amend my return   2. Amend my return Enter your expected AGI 2. Amend my return       3. Amend my return Enter $254,200 if single $305,050 if married filing jointly or qualifying widow(er) $152,525 if married filing separately $279,650 if head of household 3. Amend my return       4. Amend my return Subtract line 3 from line 2 4. Amend my return       5. Amend my return Divide line 4 by $125,000 ($62,500 if married filing separately). Amend my return Enter the result as a decimal 5. Amend my return   6. Amend my return Multiply line 1 by line 5. Amend my return If the result is not a whole number, increase it to the next higher whole number 6. Amend my return   7. Amend my return Subtract line 6 from line 1. Amend my return The total of the numbers you enter on A, C, and D of the Personal Allowances Worksheet can not be more than this amount 7. Amend my return     Child and dependent care credit (worksheet line F). Amend my return   Enter “1” on line F if you expect to claim a credit for at least $2,000 of qualifying child or dependent care expenses on your 2014 return. Amend my return Generally, qualifying expenses are those you pay for the care of your dependent who is your qualifying child under age 13 or for your spouse or dependent who is not able to care for himself or herself so that you can work or look for work. Amend my return For more information, see Publication 503, Child and Dependent Care Expenses. Amend my return   Instead of using line F, you can choose to take the credit into account on line 5 of the Deductions and Adjustments Worksheet, as explained under Tax credits , later. Amend my return Child tax credit (worksheet line G). Amend my return   If your total income will be less than $65,000 ($95,000 if married), enter “2” on line G for each eligible child. Amend my return Subtract “1” from that amount if you have three to six eligible children. Amend my return Subtract “2” from that amount if you have seven or more eligible children. Amend my return   If your total income will be between $65,000 and $84,000 ($95,000 and $119,000 if married), enter “1” on line G for each eligible child. Amend my return   An eligible child is any child: Who is your son, daughter, stepchild, foster child, brother, sister, stepbrother, stepsister, half brother, half sister, or a descendant of any of them (for example, your grandchild, niece, or nephew), Who will be under age 17 at the end of 2014, Who is younger than you (or your spouse if filing jointly) or permanently and totally disabled, Who will not provide over half of his or her own support for 2014, Who will not file a joint return, unless the return is filed only as a claim for refund, Who will live with you for more than half of 2014, Who is a U. Amend my return S. Amend my return citizen, U. Amend my return S. Amend my return national, or U. Amend my return S. Amend my return resident alien, and Who will be claimed as a dependent on your return. Amend my return If you are a U. Amend my return S. Amend my return citizen or U. Amend my return S. Amend my return national and your adopted child lived with you all year as a member of your household, that child meets the citizenship test. Amend my return   Also, if any other person can claim the child as an eligible child, see Qualifying child of more than one person in the 2013 instructions for Form 1040 or 1040A, line 6c. Amend my return   For more information about the child tax credit, see the instructions for Form 1040 or Form 1040A. Amend my return   Instead of using line G, you can choose to take the credit into account on line 5 of the Deductions and Adjustments Worksheet, as explained under Tax credits , later. Amend my return Total personal allowances (worksheet line H). Amend my return    Add lines A through G and enter the total on line H. Amend my return If you do not use either of the worksheets on the back of Form W-4, enter the number from line H on line 5 of Form W-4. Amend my return Deductions and Adjustments Worksheet Use the Deductions and Adjustments Worksheet on page 2 of Form W-4 if you plan to itemize your deductions, claim certain credits, or claim adjustments to the income on your 2014 tax return and you want to reduce your withholding. Amend my return Also, complete this worksheet when you have changes to those items to see if you need to change your withholding. Amend my return Use the amount of each item you reasonably can expect to show on your return. Amend my return However, do not use more than: The amount shown for that item on your 2013 return (or your 2012 return if you have not yet filed your 2013 return), plus Any additional amount related to a transaction or occurrence (such as payments already made, the signing of an agreement, or the sale of property) that you can prove has happened or will happen during 2013 or 2014. Amend my return Do not include any amount shown on your last tax return that has been disallowed by the IRS. Amend my return Example. Amend my return On June 30, 2013, you bought your first home. Amend my return On your 2013 tax return, you claimed itemized deductions of $6,600, the total mortgage interest and real estate tax you paid during the 6 months you owned your home. Amend my return Based on your mortgage payment schedule and your real estate tax assessment, you reasonably can expect to claim deductions of $13,200 for those items on your 2014 return. Amend my return You can use $13,200 to figure the number of your withholding allowances for itemized deductions. Amend my return Not itemizing deductions. Amend my return   If you expect to claim the standard deduction on your tax return, skip lines 1 and 2, and enter “0” on line 3 of the worksheet. Amend my return Itemized deductions (worksheet line 1). Amend my return   Enter your estimated total itemized deductions on line 1 of the worksheet. Amend my return   Listed below are some of the deductions you can take into account when figuring additional withholding allowances for 2014. Amend my return You normally claim these deductions on Schedule A of Form 1040. Amend my return Medical and dental expenses that are more than 10% (7. Amend my return 5% if either you or your spouse was born before January 2, 1950) of your 2014 AGI (defined under AGI , later). Amend my return State and local income or property taxes. Amend my return Deductible home mortgage interest. Amend my return Investment interest up to net investment income. Amend my return Charitable contributions. Amend my return Casualty and theft losses that are more than $100 and 10% of your AGI. Amend my return Fully deductible miscellaneous itemized deductions, including: Impairment-related work expenses of persons with disabilities, Federal estate tax on income in respect of a decedent, Repayment of more than $3,000 of income held under a claim of right that you included in income in an earlier year because at the time you thought you had an unrestricted right to it, Unrecovered investments in an annuity contract under which payments have ceased because of the annuitant's death, Gambling losses up to the amount of gambling winnings reported on your return, and Casualty and theft losses from  income-producing property. Amend my return Other miscellaneous itemized deductions that are more than 2% of your AGI, including: Unreimbursed employee business expenses, such as education expenses, work clothes and uniforms, union dues and fees, and the cost of work-related small tools and supplies, Safe deposit box rental, Tax counsel and assistance, and Certain fees paid to an IRA trustee or custodian. Amend my return AGI. Amend my return   For the purpose of estimating your itemized deductions, your AGI is your estimated total income for 2014 minus any estimated adjustments to income (discussed later) that you include on line 4 of the Deductions and Adjustments Worksheet. Amend my return Phaseout of itemized deductions. Amend my return   For 2014, your total itemized deductions may be phased out (reduced) if your AGI is more than the following thresholds. Amend my return    Itemized Deduction Phaseout Threshold 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 the amount listed, use Worksheet 1–2 to figure your reduction in itemized deductions. Amend my return Worksheet 1-2. Amend my return Deductions and Adjustments Worksheet (Form W-4)—Line 1 Phaseout of Itemized Deductions 1. Amend my return Enter the estimated total of your itemized deductions 1. Amend my return   2. Amend my return Enter the amount included in line 1 for medical and dental expenses, investment interest, casualty or theft losses, and gambling losses 2. Amend my return   3. Amend my return Is the amount on line 2 less than the amount on line 1? ❑ No. Amend my return Stop here. Amend my return Your deduction is not limited. Amend my return Enter the amount from line 1 above on line 1 of the Deductions and Adjustments Worksheet. Amend my return  ❑ Yes. Amend my return Subtract line 2 from line 1. Amend my return 3. Amend my return       4. Amend my return Multiply line 3 by 80% (. Amend my return 80) 4. Amend my return       5. Amend my return Enter your expected AGI 5. Amend my return       6. Amend my return Enter $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 6. Amend my return   7. Amend my return Is the amount on line 6 less than the amount on line 5? ❑ No. Amend my return Stop here. Amend my return Your deduction is not limited. Amend my return Enter the amount from line 1 above on line 1 of the Deductions and Adjustments Worksheet. Amend my return  ❑ Yes. Amend my return Subtract line 6 from line 5. Amend my return 7. Amend my return       8. Amend my return Multiply line 7 by 3% (. Amend my return 03) 8. Amend my return       9. Amend my return Enter the smaller of line 4 or line 8 9. Amend my return     10. Amend my return Subtract line 9 from line 1. Amend my return Enter the result here and on line 1 of the Deductions and Adjustments Worksheet 10. Amend my return     Adjustments to income (worksheet line 4). Amend my return   Enter your estimated total adjustments to income on line 4 of the Deductions and Adjustments Worksheet. Amend my return   You can take the following adjustments to income into account when figuring additional withholding allowances for 2014. Amend my return These adjustments appear on page 1 of your Form 1040 or 1040A. Amend my return Net losses from Schedules C, D, E, and F of Form 1040 and from Part II of Form 4797, line 18b. Amend my return Net operating loss carryovers. Amend my return Certain business expenses of reservists, performing artists, and fee-based government officials. Amend my return Health savings account or medical savings account deduction. Amend my return Certain moving expenses. Amend my return Deduction for self-employment tax. Amend my return Deduction for contributions to self-employed SEP, and qualified SIMPLE plans. Amend my return Self-employed health insurance deduction. Amend my return Penalty on early withdrawal of savings. Amend my return Alimony paid. Amend my return IRA deduction. Amend my return Student loan interest deduction. Amend my return Jury duty pay given to your employer. Amend my return Reforestation amortization and expenses. Amend my return Deductible expenses related to income reported on line 21 from the rental of personal property engaged in for profit. Amend my return Repayment of certain supplemental unemployment benefits. Amend my return Contributions to IRC 501(c)(18)(D) pension plans. Amend my return Contributions by certain chaplains to IRC 403(b) plans. Amend my return Attorney fees and court costs for certain unlawful discrimination claims. Amend my return Attorney fees and court costs for certain whistleblower awards. Amend my return Estimated amount of decrease in tax attributable to income averaging using Schedule J (Form 1040). Amend my return Tax credits (worksheet line 5). Amend my return   Although you can take most tax credits into account when figuring withholding allowances, the Personal Allowances Worksheet uses only the child and dependent care credit (line F) and the child tax credit (line G). Amend my return But you can take these credits and others into account by adding an extra amount on line 5 of the Deductions and Adjustments Worksheet. Amend my return   If you take the child and dependent care credit into account on line 5, do not use line F. Amend my return If you take the child tax credit into account on line 5, do not use line G. Amend my return   In addition to the child and dependent care credit and the child tax credit, you can generally take into account the following credits. Amend my return See the individual tax form instructions for more details. Amend my return Foreign tax credit, except any credit that applies to wages not subject to U. Amend my return S. Amend my return income tax withholding because they are subject to income tax withholding by a foreign country. Amend my return See Publication 514, Foreign Tax Credit for Individuals. Amend my return Credit for the elderly or the disabled. Amend my return See Publication 524, Credit for the Elderly or the Disabled. Amend my return Education credits. Amend my return See Publication 970, Tax Benefits for Education. Amend my return Retirement savings contributions credit (saver's credit). Amend my return See Publication 590. Amend my return Mortgage interest credit. Amend my return See Publication 530, Tax Information for Homeowners. Amend my return Adoption credit. Amend my return See the Instructions for Form 8839. Amend my return Credit for nonrefundable portion of prior year minimum tax if you paid alternative minimum tax in an earlier year. Amend my return See the Instructions for Form 8801. Amend my return General business credit. Amend my return See the Instructions for Form 3800. Amend my return Earned income credit. Amend my return See Publication 596. Amend my return Figuring line 5 entry. Amend my return   To figure the amount to add on line 5 for tax credits, multiply your estimated total credits by the appropriate number from Table 1-3 . Amend my return Example. Amend my return You are married and expect to file a joint return for 2014. Amend my return Your combined estimated wages are $68,000. Amend my return Your estimated tax credits include a child and dependent care credit of $960 and a mortgage interest credit of $1,700 (total credits = $2,660). Amend my return In Table 1-3, the number corresponding to your combined estimated wages ($42,001 – $98,000) is 6. Amend my return 7. Amend my return Multiply your total estimated tax credits of $2,660 by 6. Amend my return 7. Amend my return Add the result, $17,822, to the amount you otherwise would show on line 5 of the Deductions and Adjustments Worksheet and enter the total on line 5. Amend my return Because you choose to account for your child and dependent care credit this way, do not make an entry on line F of the Personal Allowances Worksheet. Amend my return Nonwage income (worksheet line 6). Amend my return   Enter on line 6 your estimated total nonwage income (other than tax-exempt income). Amend my return Nonwage income includes interest, dividends, net rental income, unemployment compensation, alimony, gambling winnings, prizes and awards, hobby income, capital gains, royalties, and partnership income. Amend my return   If line 6 is more than line 5, you may not have enough income tax withheld from your wages. Amend my return See Getting the Right Amount of Tax Withheld , later. Amend my return Net deductions and adjustments (worksheet line 8). Amend my return    If line 7 is less than $3,950, enter “0” on line 8. Amend my return If line 7 is $3,950 or more, divide it by $3,950, drop any fraction, and enter the result on line 8. Amend my return Example. Amend my return If line 7 is $5,200, $5,200 ÷ $3,950 = 1. Amend my return 32. Amend my return Drop the fraction (. Amend my return 32) and enter “1” on line 8. Amend my return Two-Earners/Multiple Jobs Worksheet Complete the Two-Earners/Multiple Jobs Worksheet on page 2 of Form W-4 if you have more than one job or are married and you and your spouse both work and the combined earnings from all jobs are more than $50,000 ($20,000 if married). Amend my return Reducing your allowances (worksheet lines 1-3). Amend my return   On line 1 of the worksheet, enter the number from line H of the Personal Allowances Worksheet (or line 10 of the Deductions and Adjustments Worksheet, if used). Amend my return Using Table 1 in the Two-Earners/Multiple Jobs Worksheet, find the number listed beside the amount of your estimated wages for the year from your lowest paying job (or if lower and you are filing jointly, your spouse's job). Amend my return Enter that number on line 2. Amend my return However, if you are married filing jointly and estimated wages from the highest paying job are $65,000 or less, do not enter more than “3. Amend my return ”    Table 1-3. Amend my return Deductions and Adjustments Worksheet (Form W-4)—Line 5 a. Amend my return  Married Filing Jointly or Qualifying Widow(er) If combined income from all sources is:   Multiply credits by: $0 – 42,000 10. Amend my return 0 $42,001 – 98,000 6. Amend my return 7 $98,001 – 180,000 4. Amend my return 0 $180,001 – 270,000 3. Amend my return 6 $270,001 – 440,000 3. Amend my return 0 $440,001 – 490,000. Amend my return . Amend my return . Amend my return . Amend my return 2. Amend my return 9 $490,001 and over 2. Amend my return 5 b. Amend my return  Single If combined income from all sources is:   Multiply credits by: $0 – 19,000 10. Amend my return 0 $19,001 – 47,000 6. Amend my return 7 $47,001 – 104,000 4. Amend my return 0 $104,001 – 205,000 3. Amend my return 6 $205,001 – 430,000 3. Amend my return 0 $430,001 and over 2. Amend my return 5 c. Amend my return  Head of Household If combined income from all sources is:   Multiply credits by: $0 – 30,000 10. Amend my return 0 $30,001 – 66,000 6. Amend my return 7 $66,001 – 150,000 4. Amend my return 0 $150,001 – 235,000 3. Amend my return 6 $235,001 – 430,000 3. Amend my return 0 $430,001 – 460,000 2. Amend my return 9 $460,001 and over 2. Amend my return 5 d. Amend my return  Married Filing Separately   If combined income from all sources is:   Multiply credits by: $0 – 21,000 10. Amend my return 0 $21,001 – 49,000 6. Amend my return 7 $49,001 – 90,000 4. Amend my return 0 $90,001 – 135,000 3. Amend my return 6 $135,001 – 220,000 3. Amend my return 0 $220,001 – 245,000 2. Amend my return 9 $245,001 and over 2. Amend my return 5   Subtract line 2 from line 1 and enter the result (but not less than zero) on line 3 and on Form W-4, line 5. Amend my return If line 1 is more than or equal to line 2, do not use the rest of the worksheet. Amend my return   If line 1 is less than line 2, enter “0” on Form W-4, line 5. Amend my return Then complete lines 4 through 9 of the worksheet to figure the additional withholding needed to avoid underwithholding. Amend my return Other amounts owed. Amend my return   If you expect to owe amounts other than income tax, such as self-employment tax, include them on line 8. Amend my return The total is the additional withholding needed for the year. Amend my return Getting the Right Amount of Tax Withheld In most situations, the tax withheld from your pay will be close to the tax you figure on your return if you follow these two rules. Amend my return You accurately complete all the Form W-4 worksheets that apply to you. Amend my return You give your employer a new Form W-4 when changes occur. Amend my return But because the worksheets and withholding methods do not account for all possible situations, you may not be getting the right amount withheld. Amend my return This is most likely to happen in the following situations. Amend my return You are married and both you and your spouse work. Amend my return You have more than one job at a time. Amend my return You have nonwage income, such as interest, dividends, alimony, unemployment compensation, or self-employment income. Amend my return You will owe additional amounts with your return, such as self-employment tax. Amend my return Your withholding is based on obsolete Form W-4 information for a substantial part of the year. Amend my return Your earnings are more than $130,000 if you are single or $180,000 if you are married. Amend my return You work only part of the year. Amend my return You change the number of your withholding allowances during the year. Amend my return You are subject to Additional Medicare Tax or Net Investment Income Tax. Amend my return If you anticipate liability for Additional Medicare Tax or Net Investment Income Tax, you may request that your employer withhold an additional amount of income tax withholding on Form W-4. Amend my return Part-Year Method If you work only part of the year and your employer agrees to use the part-year withholding method, less tax will be withheld from each wage payment than would be withheld if you worked all year. Amend my return To be eligible for the part-year method, you must meet both of the following requirements. Amend my return You must use the calendar year (the 12 months from January 1 through December 31) as your tax year. Amend my return You cannot use a fiscal year. Amend my return You must not expect to be employed for more than 245 days during the year. Amend my return To figure this limit, count all calendar days that you are employed (including weekends, vacations, and sick days) beginning with the first day you are on the job for pay and ending with your last day of work. Amend my return If you are temporarily laid off for 30 days or less, count those days too. Amend my return If you are laid off for more than 30 days, do not count those days. Amend my return You will not meet this requirement if you begin working before May 1 and expect to work for the rest of the year. Amend my return How to apply for the part-year method. Amend my return   You must ask your employer in writing to use this method. Amend my return The request must state all three of the following. Amend my return The date of your last day of work for any prior employer during the current calendar year. Amend my return That you do not expect to be employed more than 245 days during the current calendar year. Amend my return That you use the calendar year as your tax year. Amend my return Cumulative Wage Method If you change the number of your withholding allowances during the year, too much or too little tax may have been withheld for the period before you made the change. Amend my return You may be able to compensate for this if your employer agrees to use the cumulative wage withholding method for the rest of the year. Amend my return You must ask your employer in writing to use this method. Amend my return To be eligible, you must have been paid for the same kind of payroll period (weekly, biweekly, etc. Amend my return ) since the beginning of the year. Amend my return Aids for Figuring Your Withholding IRS Withholding Calculator. Amend my return   If you had too much or too little income tax withheld from your pay, the IRS provides a withholding calculator on its website. Amend my return Go to www. Amend my return irs. Amend my return gov/Individuals/IRS-Withholding-Calculator. Amend my return It can help you determine the correct amount to be withheld any time during the year. Amend my return Rules Your Employer Must Follow It may be helpful for you to know some of the withholding rules your employer must follow. Amend my return These rules can affect how to fill out your Form W-4 and how to handle problems that may arise. Amend my return New Form W-4. Amend my return   When you start a new job, your employer should give you a Form W-4 to fill out. Amend my return Beginning with your first payday, your employer will use the information you give on the form to figure your withholding. Amend my return   If you later fill out a new Form W-4, your employer can put it into effect as soon as possible. Amend my return The deadline for putting it into effect is the start of the first payroll period ending 30 or more days after you turn it in. Amend my return No Form W-4. Amend my return   If you do not give your employer a completed Form W-4, your employer must withhold at the highest rate, as if you were single and claimed no withholding allowances. Amend my return Repaying withheld tax. Amend my return   If you find you are having too much tax withheld because you did not claim all the withholding allowances you are entitled to, you should give your employer a new Form W-4. Amend my return Your employer cannot repay any of the tax previously withheld. Amend my return Instead, claim the full amount withheld when you file your tax return. Amend my return   However, if your employer has withheld more than the correct amount of tax for the Form W-4 you have in effect, you do not have to fill out a new Form W-4 to have your withholding lowered to the correct amount. Amend my return Your employer can repay the amount that was withheld incorrectly. Amend my return If you are not repaid, your Form W-2 will reflect the full amount actually withheld, which you would claim when you file your tax return. Amend my return IRS review of your withholding. Amend my return   Whether you are entitled to claim a certain number of allowances or a complete exemption from withholding is subject to review by the IRS. Amend my return Your employer may be required to send a copy of the Form W-4 to the IRS. Amend my return There is a penalty for supplying false information on Form W-4. Amend my return See Penalties , later. Amend my return   If the IRS determines that you cannot claim more than a specified number of withholding allowances or claim a complete exemption from withholding, the IRS will issue a notice of the maximum number of withholding allowances permitted (commonly referred to as a “lock-in letter”) to both you and your employer. Amend my return   The IRS will provide a period of time during which you can dispute the determination before your employer adjusts your withholding. Amend my return If you believe that you are entitled to claim complete exemption from withholding or claim more withholding allowances than the maximum number specified by the IRS in the lock-in letter, you must submit a new Form W-4 and a written statement to support your claims to the IRS. Amend my return Contact information (a toll-free number and an IRS office address) will be provided in the lock-in letter. Amend my return At the end of this period, if you have not responded or if your response is not adequate, your employer will be required to withhold based on the original lock-in letter. Amend my return   After the lock-in letter takes effect, your employer must withhold tax on the basis of the withholding rate (marital status) and maximum number of withholding allowances specified in that letter. Amend my return   If you later believe that you are entitled to claim exemption from withholding or more allowances than the IRS determined, you can complete a new Form W-4 and a written statement to support the claims made on the Form W-4 and send them directly to the IRS address shown on the lock-in letter. Amend my return Your employer must continue to figure your withholding on the basis of the number of allowances previously determined by the IRS until the IRS advises your employer otherwise. Amend my return   At any time, either before or after the lock-in letter becomes effective, you may give your employer a new Form W-4 that does not claim complete exemption from withholding and results in more income tax withheld than specified in the lock-in letter. Amend my return Your employer must then withhold tax based on this new Form W-4. Amend my return   Additional information is available at IRS. Amend my return gov. Amend my return Enter “withholding compliance questions” in the search box. Amend my return Exemption From Withholding If you claim exemption from withholding, your employer will not withhold federal income tax from your wages. Amend my return The exemption applies only to income tax, not to social security or Medicare tax. Amend my return You can claim exemption from withholding for 2014 only if both of the following situations apply. Amend my return For 2013 you had a right to a refund of all federal income tax withheld because you had no tax liability. Amend my return For 2014 you expect a refund of all federal income tax withheld because you expect to have no tax liability. Amend my return Use Figure 1-A to help you decide whether you can claim exemption from withholding. Amend my return Do not use Figure 1-A if you: Are 65 or older, Are blind, Will itemize deductions on your 2014 return, Will claim an exemption for a dependent on your 2014 return, or Will claim any tax credits on your 2014 return. Amend my return These situations are discussed later. Amend my return Students. Amend my return   If you are a student, you are not automatically exempt. Amend my return If you work only part time or during the summer, you may qualify for exemption from withholding. Amend my return Example 1. Amend my return You are a high school student and expect to earn $2,500 from a summer job. Amend my return You do not expect to have any other income during the year, and your parents will be able to claim an exemption for you on their tax return. Amend my return You worked last summer and had $375 federal income tax withheld from your pay. Amend my return The entire $375 was refunded when you filed your 2013 return. Amend my return Using Figure 1-A, you find that you can claim exemption from withholding. Amend my return Please click here for the text description of the image. Amend my return Figure 1-A: Exemption From Withholding on Form W-4 Example 2. Amend my return The facts are the same as in Example 1, except that you also have a savings account and expect to have $400 interest income during the year. Amend my return Using Figure 1-A, you find that you cannot claim exemption from withholding because your unearned income will be more than $350 and your total income will be more than $1,000. Amend my return    You may have to file a tax return, even if you are exempt from withholding. Amend my return See Publication 501 to see whether you must file a return. Amend my return    Age 65 or older or blind. Amend my return If you are 65 or older or blind, use Worksheet 1-3 or Worksheet 1-4, to help you decide whether you can claim exemption from withholding. Amend my return Do not use either worksheet if you will itemize deductions, claim exemptions for dependents, or claim tax credits on your 2014 return. Amend my return Instead, see Itemizing deductions or claiming exemptions or credits, next. Amend my return Itemizing deductions or claiming exemptions or credits. Amend my return   If you had no tax liability for 2013, and you will: Itemize deductions, Claim an exemption for a dependent, or Claim a tax credit, use the 2014 Estimated Tax Worksheet (also see chapter 2), to figure your 2014 expected tax liability. Amend my return You can claim exemption from withholding only if your total expected tax liability (line 13c of the worksheet) is zero. Amend my return Claiming exemption from withholding. Amend my return   To claim exemption, you must give your employer a Form W-4. Amend my return Do not complete lines 5 and 6. Amend my return Enter “Exempt” on line 7. Amend my return   If you claim exemption, but later your situation changes so that you will have to pay income tax after all, you must file a new Form W-4 within 10 days after the change. Amend my return If you claim exemption in 2014 but you expect to owe income tax for 2015, you must file a new Form W-4 by December 1, 2014. Amend my return   Your claim of exempt status may be reviewed by the IRS. Amend my return See IRS review of your withholding , earlier. Amend my return An exemption is good for only 1 year. Amend my return   You must give your employer a new Form W-4 by February 15 each year to continue your exemption. Amend my return Supplemental Wages Supplemental wages include bonuses, commissions, overtime pay, vacation allowances, certain sick pay, and expense allowances under certain plans. Amend my return The payer can figure withholding on supplemental wages using the same method used for your regular wages. Amend my return However, if these payments are identified separately from regular wages, your employer or other payer of supplemental wages can withhold income tax from these wages at a flat rate. Amend my return Expense allowances. Amend my return   Reimbursements or other expense allowances paid by your employer under a nonaccountable plan are treated as supplemental wages. Amend my return A nonaccountable plan is a reimbursement arrangement that does not require you to account for, or prove, your business expenses to your employer or does not require you to return your employer's payments that are more than your proven expenses. Amend my return   Reimbursements or other expense allowances paid under an accountable plan that are more than your proven expenses are treated as paid under a nonaccountable plan if you do not return the excess payments within a reasonable period of time. Amend my return Accountable plan. Amend my return   To be an accountable plan, your employer's reimbursement or allowance arrangement must include all three of the following rules. Amend my return Your expenses must have a business connection. Amend my return That is, you must have paid or incurred deductible expenses while performing services as an employee of your employer. Amend my return You must adequately account to your employer for these expenses within a reasonable period of time. Amend my return You must return any excess reimbursement or allowance within a reasonable period of time. Amend my return    An excess reimbursement or allowance is any amount you are paid that is more than the business-related expenses that you adequately accounted for to your employer. Amend my return   The definition of reasonable period of time depends on the facts and circumstances of your situation. Amend my return However, regardless of those facts and circumstances, actions that take place within the times specified in the following list will be treated as taking place within a reasonable period of time. Amend my return You receive an advance within 30 days of the time you have an expense. Amend my return You adequately account for your expenses within 60 days after they were paid or incurred. Amend my return You return any excess reimbursement within 120 days after the expense was paid or incurred. Amend my return You are given a periodic statement (at least quarterly) that asks you to either return or adequately account for outstanding advances and you comply within 120 days of the statement. Amend my return Nonaccountable plan. Amend my return   Any plan that does not meet the definition of an accountable plan is considered a nonaccountable plan. Amend my return For more information about accountable and nonaccountable plans, see chapter 6 of Publication 463, Travel, Entertainment, Gift, and Car Expenses. Amend my return Penalties You may have to pay a penalty of $500 if both of the following apply. Amend my return You make statements or claim withholding allowances on your Form W-4 that reduce the amount of tax withheld. Amend my return You have no reasonable basis for those statements or allowances at the time you prepare your Form W-4. Amend my return There is also a criminal penalty for willfully supplying false or fraudulent information on your Form W-4 or for willfully failing to supply information that would increase the amount withheld. Amend my return The penalty upon conviction can be either a fine of up to $1,000 or imprisonment for up to 1 year, or both. Amend my return These penalties will apply if you deliberately and knowingly falsify your Form W-4 in an attempt to reduce or eliminate the proper withholding of taxes. Amend my return A simple error or an honest mistake will not result in one of these penalties. Amend my return For example, a person who has tried to figure the number of withholding allowances correctly, but claims seven when the proper number is six, will not be charged a Form W-4 penalty. Amend my return However, see chapter 4 for information on the penalty for underpaying your tax. Amend my return Tips The tips you receive while working on your job are considered part of your pay. Amend my return You must include your tips on your tax return on the same line as your regular pay. Amend my return However, tax is not withheld directly from tip income, as it is from your regular pay. Amend my return Nevertheless, your employer will take into account the tips you report when figuring how much to withhold from your regular pay. Amend my return Reporting tips to your employer. Amend my return   If you receive tips of $20 or more in a month while working for any one employer, you must report to your employer the total amount of tips you receive on the job during the month. Amend my return The report is due by the 10th day of the following month. Amend my return   If you have more than one job, make a separate report to each employer. Amend my return Report only the tips you received while working for that employer, and only if they total $20 or more for the month. Amend my return How employer figures amount to withhold. Amend my return   The tips you report to your employer are counted as part of your income for the month you report them. Amend my return Your employer can figure your withholding in either of two ways. Amend my return By withholding at the regular rate on the sum of your pay plus your reported tips. Amend my return By withholding at the regular rate on your pay plus a percentage of your reported tips. Amend my return Not enough pay to cover taxes. Amend my return   If your regular pay is not enough for your employer to withhold all the tax (including income tax and social security and Medicare taxes (or the equivalent railroad retirement tax)) due on your pay plus your tips, you can give your employer money to cover the shortage. Amend my return   If you do not give your employer money to cover the shortage, your employer first withholds as much Medicare tax and social security or railroad retirement tax as possible, up to the proper amount, and then withholds income tax up to the full amount of your pay. Amend my return If not enough tax is withheld, you may have to pay estimated tax. Amend my return When you file your return, you also may have to pay any Medicare and social security tax or railroad retirement tax your employer could not withhold. Amend my return Tips not reported to your employer. Amend my return   On your tax return, you must report all the tips you receive during the year, even tips you do not report to your employer (this includes the value of any noncash tips you received, such as tickets, passes, or other items of value). Amend my return Make sure you are having enough tax withheld, or are paying enough estimated tax (see chapter 2), to cover all your tip income. Amend my return Allocated tips. Amend my return   If you work in a large food or beverage establishment, your employer may have to report an allocated amount of tips on your Form W-2. Amend my return   Your employer should not withhold income tax, Medicare tax, and social security or railroad retirement tax on the allocated amount. Amend my return Withholding is based only on your pay plus your reported tips. Amend my return Your employer should refund to you any incorrectly withheld tax. Amend my return More information. Amend my return   For more information on the reporting and withholding rules for tip income and on tip allocation, see Publi
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The Amend My Return

Amend my return 4. Amend my return   Tax Withholding and Estimated Tax Table of Contents What's New for 2014 Reminders Introduction Useful Items - You may want to see: Tax Withholding for 2014Salaries and Wages Tips Taxable Fringe Benefits Sick Pay Pensions and Annuities Gambling Winnings Unemployment Compensation Federal Payments Backup Withholding Estimated Tax for 2014Who Does Not Have To Pay Estimated Tax Who Must Pay Estimated Tax How To Figure Estimated Tax When To Pay Estimated Tax How To Figure Each Payment How To Pay Estimated Tax Credit for Withholding and Estimated Tax for 2013Withholding Estimated Tax Underpayment Penalty for 2013 What's New for 2014 Tax law changes for 2014. Amend my return  When you figure how much income tax you want withheld from your pay and when you figure your estimated tax, consider tax law changes effective in 2014. Amend my return For more information, see Publication 505. Amend my return Reminders Estimated tax safe harbor for higher income taxpayers. Amend my return  If your 2013 adjusted gross income was more than $150,000 ($75,000 if you are married filing a separate return), you must pay the smaller of 90% of your expected tax for 2014 or 110% of the tax shown on your 2013 return to avoid an estimated tax penalty. Amend my return Introduction This chapter discusses how to pay your tax as you earn or receive income during the year. Amend my return In general, the federal income tax is a pay-as-you-go tax. Amend my return There are two ways to pay as you go. Amend my return Withholding. Amend my return If you are an employee, your employer probably withholds income tax from your pay. Amend my return Tax also may be withheld from certain other income, such as pensions, bonuses, commissions, and gambling winnings. Amend my return The amount withheld is paid to the IRS in your name. Amend my return Estimated tax. Amend my return If you do not pay your tax through withholding, or do not pay enough tax that way, you may have to pay estimated tax. Amend my return People who are in business for themselves generally will have to pay their tax this way. Amend my return Also, you may have to pay estimated tax if you receive income such as dividends, interest, capital gains, rent, and royalties. Amend my return Estimated tax is used to pay not only income tax, but self-employment tax and alternative minimum tax as well. Amend my return This chapter explains these methods. Amend my return In addition, it also explains the following. Amend my return Credit for withholding and estimated tax. Amend my return When you file your 2013 income tax return, take credit for all the income tax withheld from your salary, wages, pensions, etc. Amend my return , and for the estimated tax you paid for 2013. Amend my return Also take credit for any excess social security or railroad retirement tax withheld (discussed in chapter 37). Amend my return Underpayment penalty. Amend my return If you did not pay enough tax during the year, either through withholding or by making estimated tax payments, you may have to pay a penalty. Amend my return In most cases, the IRS can figure this penalty for you. Amend my return See Underpayment Penalty for 2013 at the end of this chapter. Amend my return Useful Items - You may want to see: Publication 505 Tax Withholding and Estimated Tax Form (and Instructions) W-4 Employee's Withholding Allowance Certificate W-4P Withholding Certificate for Pension or Annuity Payments W-4S Request for Federal Income Tax Withholding From Sick Pay W-4V Voluntary Withholding Request 1040-ES Estimated Tax for Individuals 2210 Underpayment of Estimated Tax by Individuals, Estates, and Trusts 2210-F Underpayment of Estimated Tax by Farmers and Fishermen Tax Withholding for 2014 This section discusses income tax withholding on: Salaries and wages, Tips, Taxable fringe benefits, Sick pay, Pensions and annuities, Gambling winnings, Unemployment compensation, and Certain federal payments. Amend my return This section explains the rules for withholding tax from each of these types of income. Amend my return This section also covers backup withholding on interest, dividends, and other payments. Amend my return Salaries and Wages Income tax is withheld from the pay of most employees. Amend my return Your pay includes your regular pay, bonuses, commissions, and vacation allowances. Amend my return It also includes reimbursements and other expense allowances paid under a nonaccountable plan. Amend my return See Supplemental Wages , later, for more information about reimbursements and allowances paid under a nonaccountable plan. Amend my return If your income is low enough that you will not have to pay income tax for the year, you may be exempt from withholding. Amend my return This is explained under Exemption From Withholding , later. Amend my return You can ask your employer to withhold income tax from noncash wages and other wages not subject to withholding. Amend my return If your employer does not agree to withhold tax, or if not enough is withheld, you may have to pay estimated tax, as discussed later under Estimated Tax for 2014 . Amend my return Military retirees. Amend my return   Military retirement pay is treated in the same manner as regular pay for income tax withholding purposes, even though it is treated as a pension or annuity for other tax purposes. Amend my return Household workers. Amend my return   If you are a household worker, you can ask your employer to withhold income tax from your pay. Amend my return A household worker is an employee who performs household work in a private home, local college club, or local fraternity or sorority chapter. Amend my return   Tax is withheld only if you want it withheld and your employer agrees to withhold it. Amend my return If you do not have enough income tax withheld, you may have to pay estimated tax, as discussed later under Estimated Tax for 2014 . Amend my return Farmworkers. Amend my return   Generally, income tax is withheld from your cash wages for work on a farm unless your employer does both of these: Pays you cash wages of less than $150 during the year, and Has expenditures for agricultural labor totaling less than $2,500 during the year. Amend my return Differential wage payments. Amend my return    When employees are on leave from employment for military duty, some employers make up the difference between the military pay and civilian pay. Amend my return Payments to an employee who is on active duty for a period of more than 30 days will be subject to income tax withholding, but not subject to social security or Medicare taxes. Amend my return The wages and withholding will be reported on Form W-2, Wage and Tax Statement. Amend my return   The credit employers can claim for differential wages paid to activated military reservists is scheduled to expire for wages paid after December 31, 2013. Amend my return Determining Amount of Tax Withheld Using Form W-4 The amount of income tax your employer withholds from your regular pay depends on two things. Amend my return The amount you earn in each payroll period. Amend my return The information you give your employer on Form W-4. Amend my return Form W-4 includes four types of information that your employer will use to figure your withholding. Amend my return Whether to withhold at the single rate or at the lower married rate. Amend my return How many withholding allowances you claim (each allowance reduces the amount withheld). Amend my return Whether you want an additional amount withheld. Amend my return Whether you are claiming an exemption from withholding in 2014. Amend my return See Exemption From Withholding , later. Amend my return Note. Amend my return You must specify a filing status and a number of withholding allowances on Form W-4. Amend my return You cannot specify only a dollar amount of withholding. Amend my return New Job When you start a new job, you must fill out Form W-4 and give it to your employer. Amend my return Your employer should have copies of the form. Amend my return If you need to change the information later, you must fill out a new form. Amend my return If you work only part of the year (for example, you start working after the beginning of the year), too much tax may be withheld. Amend my return You may be able to avoid overwithholding if your employer agrees to use the part-year method. Amend my return See Part-Year Method in chapter 1 of Publication 505 for more information. Amend my return Employee also receiving pension income. Amend my return   If you receive pension or annuity income and begin a new job, you will need to file Form W-4 with your new employer. Amend my return However, you can choose to split your withholding allowances between your pension and job in any manner. Amend my return Changing Your Withholding During the year changes may occur to your marital status, exemptions, adjustments, deductions, or credits you expect to claim on your tax return. Amend my return When this happens, you may need to give your employer a new Form W-4 to change your withholding status or your number of allowances. Amend my return If the changes reduce the number of allowances you are claiming or changes your marital status from married to single, you must give your employer a new Form W-4 within 10 days. Amend my return Generally, you can submit a new Form W-4 whenever you wish to change the number of your withholding allowances for any other reason. Amend my return Changing your withholding for 2015. Amend my return   If events in 2014 will decrease the number of your withholding allowances for 2015, you must give your employer a new Form W-4 by December 1, 2014. Amend my return If the event occurs in December 2014, submit a new Form W-4 within 10 days. Amend my return Checking Your Withholding After you have given your employer a Form W-4, you can check to see whether the amount of tax withheld from your pay is too little or too much. Amend my return If too much or too little tax is being withheld, you should give your employer a new Form W-4 to change your withholding. Amend my return You should try to have your withholding match your actual tax liability. Amend my return If not enough tax is withheld, you will owe tax at the end of the year and may have to pay interest and a penalty. Amend my return If too much tax is withheld, you will lose the use of that money until you get your refund. Amend my return Always check your withholding if there are personal or financial changes in your life or changes in the law that might change your tax liability. Amend my return Note. Amend my return You cannot give your employer a payment to cover withholding on salaries and wages for past pay periods or a payment for estimated tax. Amend my return Completing Form W-4 and Worksheets Form W-4 has worksheets to help you figure how many withholding allowances you can claim. Amend my return The worksheets are for your own records. Amend my return Do not give them to your employer. Amend my return Multiple jobs. Amend my return   If you have income from more than one job at the same time, complete only one set of Form W-4 worksheets. Amend my return Then split your allowances between the Forms W-4 for each job. Amend my return You cannot claim the same allowances with more than one employer at the same time. Amend my return You can claim all your allowances with one employer and none with the other(s), or divide them any other way. Amend my return Married individuals. Amend my return   If both you and your spouse are employed and expect to file a joint return, figure your withholding allowances using your combined income, adjustments, deductions, exemptions, and credits. Amend my return Use only one set of worksheets. Amend my return You can divide your total allowances any way, but you cannot claim an allowance that your spouse also claims. Amend my return   If you and your spouse expect to file separate returns, figure your allowances using separate worksheets based on your own individual income, adjustments, deductions, exemptions, and credits. Amend my return Alternative method of figuring withholding allowances. Amend my return   You do not have to use the Form W-4 worksheets if you use a more accurate method of figuring the number of withholding allowances. Amend my return For more information, see Alternative method of figuring withholding allowances under Completing Form W-4 and Worksheets in Publication 505, chapter 1. Amend my return Personal Allowances Worksheet. Amend my return   Use the Personal Allowances Worksheet on Form W-4 to figure your withholding allowances based on exemptions and any special allowances that apply. Amend my return Deduction and Adjustments Worksheet. Amend my return   Use the Deduction and Adjustments Worksheet on Form W-4 if you plan to itemize your deductions, claim certain credits, or claim adjustments to the income on your 2014 tax return and you want to reduce your withholding. Amend my return Also, complete this worksheet when you have changes to these items to see if you need to change your withholding. Amend my return Two-Earners/Multiple Jobs Worksheet. Amend my return   You may need to complete the Two-Earners/Multiple Jobs Worksheet on Form W-4 if you have more than one job, a working spouse, or are also receiving a pension. Amend my return Also, on this worksheet you can add any additional withholding necessary to cover any amount you expect to owe other than income tax, such as self-employment tax. Amend my return Getting the Right Amount of Tax Withheld In most situations, the tax withheld from your pay will be close to the tax you figure on your return if you follow these two rules. Amend my return You accurately complete all the Form W-4 worksheets that apply to you. Amend my return You give your employer a new Form W-4 when changes occur. Amend my return But because the worksheets and withholding methods do not account for all possible situations, you may not be getting the right amount withheld. Amend my return This is most likely to happen in the following situations. Amend my return You are married and both you and your spouse work. Amend my return You have more than one job at a time. Amend my return You have nonwage income, such as interest, dividends, alimony, unemployment compensation, or self-employment income. Amend my return You will owe additional amounts with your return, such as self-employment tax. Amend my return Your withholding is based on obsolete Form W-4 information for a substantial part of the year. Amend my return Your earnings are more than the amount shown under Check your withholding in the instructions at the top of page 1 of Form W-4. Amend my return You work only part of the year. Amend my return You change the number of your withholding allowances during the year. Amend my return Cumulative wage method. Amend my return   If you change the number of your withholding allowances during the year, too much or too little tax may have been withheld for the period before you made the change. Amend my return You may be able to compensate for this if your employer agrees to use the cumulative wage withholding method for the rest of the year. Amend my return You must ask your employer in writing to use this method. Amend my return   To be eligible, you must have been paid for the same kind of payroll period (weekly, biweekly, etc. Amend my return ) since the beginning of the year. Amend my return Publication 505 To make sure you are getting the right amount of tax withheld, get Publication 505. Amend my return It will help you compare the total tax to be withheld during the year with the tax you can expect to figure on your return. Amend my return It also will help you determine how much, if any, additional withholding is needed each payday to avoid owing tax when you file your return. Amend my return If you do not have enough tax withheld, you may have to pay estimated tax, as explained under Estimated Tax for 2014 , later. Amend my return You can use the IRS Withholding Calculator at www. Amend my return irs. Amend my return gov/Individuals, instead of Publication 505 or the worksheets included with Form W-4, to determine whether you need to have your withholding increased or decreased. Amend my return Rules Your Employer Must Follow It may be helpful for you to know some of the withholding rules your employer must follow. Amend my return These rules can affect how to fill out your Form W-4 and how to handle problems that may arise. Amend my return New Form W-4. Amend my return   When you start a new job, your employer should have you complete a Form W-4. Amend my return Beginning with your first payday, your employer will use the information you give on the form to figure your withholding. Amend my return   If you later fill out a new Form W-4, your employer can put it into effect as soon as possible. Amend my return The deadline for putting it into effect is the start of the first payroll period ending 30 or more days after you turn it in. Amend my return No Form W-4. Amend my return   If you do not give your employer a completed Form W-4, your employer must withhold at the highest rate, as if you were single and claimed no withholding allowances. Amend my return Repaying withheld tax. Amend my return   If you find you are having too much tax withheld because you did not claim all the withholding allowances you are entitled to, you should give your employer a new Form W-4. Amend my return Your employer cannot repay any of the tax previously withheld. Amend my return Instead, claim the full amount withheld when you file your tax return. Amend my return   However, if your employer has withheld more than the correct amount of tax for the Form W-4 you have in effect, you do not have to fill out a new Form W-4 to have your withholding lowered to the correct amount. Amend my return Your employer can repay the amount that was withheld incorrectly. Amend my return If you are not repaid, your Form W-2 will reflect the full amount actually withheld, which you would claim when you file your tax return. Amend my return Exemption From Withholding If you claim exemption from withholding, your employer will not withhold federal income tax from your wages. Amend my return The exemption applies only to income tax, not to social security or Medicare tax. Amend my return You can claim exemption from withholding for 2014 only if both of the following situations apply. Amend my return For 2013 you had a right to a refund of all federal income tax withheld because you had no tax liability. Amend my return For 2014 you expect a refund of all federal income tax withheld because you expect to have no tax liability. Amend my return Students. Amend my return   If you are a student, you are not automatically exempt. Amend my return See chapter 1 to find out if you must file a return. Amend my return If you work only part time or only during the summer, you may qualify for exemption from withholding. Amend my return Age 65 or older or blind. Amend my return   If you are 65 or older or blind, use Worksheet 1-3 or 1-4 in chapter 1 of Publication 505, to help you decide if you qualify for exemption from withholding. Amend my return Do not use either worksheet if you will itemize deductions, claim exemptions for dependents, or claim tax credits on your 2014 return. Amend my return Instead, see Itemizing deductions or claiming exemptions or credits in chapter 1 of Publication 505. Amend my return Claiming exemption from withholding. Amend my return   To claim exemption, you must give your employer a Form W-4. Amend my return Do not complete lines 5 and 6. Amend my return Enter “Exempt” on line 7. Amend my return   If you claim exemption, but later your situation changes so that you will have to pay income tax after all, you must file a new Form W-4 within 10 days after the change. Amend my return If you claim exemption in 2014, but you expect to owe income tax for 2015, you must file a new Form W-4 by December 1, 2014. Amend my return   Your claim of exempt status may be reviewed by the IRS. Amend my return An exemption is good for only 1 year. Amend my return   You must give your employer a new Form W-4 by February 15 each year to continue your exemption. Amend my return Supplemental Wages Supplemental wages include bonuses, commissions, overtime pay, vacation allowances, certain sick pay, and expense allowances under certain plans. Amend my return The payer can figure withholding on supplemental wages using the same method used for your regular wages. Amend my return However, if these payments are identified separately from your regular wages, your employer or other payer of supplemental wages can withhold income tax from these wages at a flat rate. Amend my return Expense allowances. Amend my return   Reimbursements or other expense allowances paid by your employer under a nonaccountable plan are treated as supplemental wages. Amend my return   Reimbursements or other expense allowances paid under an accountable plan that are more than your proven expenses are treated as paid under a nonaccountable plan if you do not return the excess payments within a reasonable period of time. Amend my return   For more information about accountable and nonaccountable expense allowance plans, see Reimbursements in chapter 26. Amend my return Penalties You may have to pay a penalty of $500 if both of the following apply. Amend my return You make statements or claim withholding allowances on your Form W-4 that reduce the amount of tax withheld. Amend my return You have no reasonable basis for those statements or allowances at the time you prepare your Form W-4. Amend my return There is also a criminal penalty for willfully supplying false or fraudulent information on your Form W-4 or for willfully failing to supply information that would increase the amount withheld. Amend my return The penalty upon conviction can be either a fine of up to $1,000 or imprisonment for up to 1 year, or both. Amend my return These penalties will apply if you deliberately and knowingly falsify your Form W-4 in an attempt to reduce or eliminate the proper withholding of taxes. Amend my return A simple error or an honest mistake will not result in one of these penalties. Amend my return For example, a person who has tried to figure the number of withholding allowances correctly, but claims seven when the proper number is six, will not be charged a W-4 penalty. Amend my return Tips The tips you receive while working on your job are considered part of your pay. Amend my return You must include your tips on your tax return on the same line as your regular pay. Amend my return However, tax is not withheld directly from tip income, as it is from your regular pay. Amend my return Nevertheless, your employer will take into account the tips you report when figuring how much to withhold from your regular pay. Amend my return See chapter 6 for information on reporting your tips to your employer. Amend my return For more information on the withholding rules for tip income, see Publication 531, Reporting Tip Income. Amend my return How employer figures amount to withhold. Amend my return   The tips you report to your employer are counted as part of your income for the month you report them. Amend my return Your employer can figure your withholding in either of two ways. Amend my return By withholding at the regular rate on the sum of your pay plus your reported tips. Amend my return By withholding at the regular rate on your pay plus a percentage of your reported tips. Amend my return Not enough pay to cover taxes. Amend my return   If your regular pay is not enough for your employer to withhold all the tax (including income tax and social security and Medicare taxes (or the equivalent railroad retirement tax)) due on your pay plus your tips, you can give your employer money to cover the shortage. Amend my return See Giving your employer money for taxes in chapter 6. Amend my return Allocated tips. Amend my return   Your employer should not withhold income tax, Medicare tax, social security tax, or railroad retirement tax on any allocated tips. Amend my return Withholding is based only on your pay plus your reported tips. Amend my return Your employer should refund to you any incorrectly withheld tax. Amend my return See Allocated Tips in chapter 6 for more information. Amend my return Taxable Fringe Benefits The value of certain noncash fringe benefits you receive from your employer is considered part of your pay. Amend my return Your employer generally must withhold income tax on these benefits from your regular pay. Amend my return For information on fringe benefits, see Fringe Benefits under Employee Compensation in chapter 5. Amend my return Although the value of your personal use of an employer-provided car, truck, or other highway motor vehicle is taxable, your employer can choose not to withhold income tax on that amount. Amend my return Your employer must notify you if this choice is made. Amend my return For more information on withholding on taxable fringe benefits, see chapter 1 of Publication 505. Amend my return Sick Pay Sick pay is a payment to you to replace your regular wages while you are temporarily absent from work due to sickness or personal injury. Amend my return To qualify as sick pay, it must be paid under a plan to which your employer is a party. Amend my return If you receive sick pay from your employer or an agent of your employer, income tax must be withheld. Amend my return An agent who does not pay regular wages to you may choose to withhold income tax at a flat rate. Amend my return However, if you receive sick pay from a third party who is not acting as an agent of your employer, income tax will be withheld only if you choose to have it withheld. Amend my return See Form W-4S , later. Amend my return If you receive payments under a plan in which your employer does not participate (such as an accident or health plan where you paid all the premiums), the payments are not sick pay and usually are not taxable. Amend my return Union agreements. Amend my return   If you receive sick pay under a collective bargaining agreement between your union and your employer, the agreement may determine the amount of income tax withholding. Amend my return See your union representative or your employer for more information. Amend my return Form W-4S. Amend my return   If you choose to have income tax withheld from sick pay paid by a third party, such as an insurance company, you must fill out Form W-4S. Amend my return Its instructions contain a worksheet you can use to figure the amount you want withheld. Amend my return They also explain restrictions that may apply. Amend my return   Give the completed form to the payer of your sick pay. Amend my return The payer must withhold according to your directions on the form. Amend my return Estimated tax. Amend my return   If you do not request withholding on Form W-4S, or if you do not have enough tax withheld, you may have to make estimated tax payments. Amend my return If you do not pay enough tax, either through estimated tax or withholding, or a combination of both, you may have to pay a penalty. Amend my return See Underpayment Penalty for 2013 at the end of this chapter. Amend my return Pensions and Annuities Income tax usually will be withheld from your pension or annuity distributions unless you choose not to have it withheld. Amend my return This rule applies to distributions from: A traditional individual retirement arrangement (IRA); A life insurance company under an endowment, annuity, or life insurance contract; A pension, annuity, or profit-sharing plan; A stock bonus plan; and Any other plan that defers the time you receive compensation. Amend my return The amount withheld depends on whether you receive payments spread out over more than 1 year (periodic payments), within 1 year (nonperiodic payments), or as an eligible rollover distribution (ERD). Amend my return Income tax withholding from an ERD is mandatory. Amend my return More information. Amend my return   For more information on taxation of annuities and distributions (including ERDs) from qualified retirement plans, see chapter 10. Amend my return For information on IRAs, see chapter 17. Amend my return For more information on withholding on pensions and annuities, including a discussion of Form W-4P, see Pensions and Annuities in chapter 1 of Publication 505. Amend my return Gambling Winnings Income tax is withheld at a flat 25% rate from certain kinds of gambling winnings. Amend my return Gambling winnings of more than $5,000 from the following sources are subject to income tax withholding. Amend my return Any sweepstakes; wagering pool, including payments made to winners of poker tournaments; or lottery. Amend my return Any other wager, if the proceeds are at least 300 times the amount of the bet. Amend my return It does not matter whether your winnings are paid in cash, in property, or as an annuity. Amend my return Winnings not paid in cash are taken into account at their fair market value. Amend my return Exception. Amend my return   Gambling winnings from bingo, keno, and slot machines generally are not subject to income tax withholding. Amend my return However, you may need to provide the payer with a social security number to avoid withholding. Amend my return See Backup withholding on gambling winnings in chapter 1 of Publication 505. Amend my return If you receive gambling winnings not subject to withholding, you may need to pay estimated tax. Amend my return See Estimated Tax for 2014 , later. Amend my return 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 my return See Underpayment Penalty for 2013 at the end of this chapter. Amend my return Form W-2G. Amend my return   If a payer withholds income tax from your gambling winnings, you should receive a Form W-2G, Certain Gambling Winnings, showing the amount you won and the amount withheld. Amend my return Report the tax withheld on line 62 of Form 1040. Amend my return Unemployment Compensation You can choose to have income tax withheld from unemployment compensation. Amend my return To make this choice, fill out Form W-4V (or a similar form provided by the payer) and give it to the payer. Amend my return All unemployment compensation is taxable. Amend my return So, if you do not have income tax withheld, you may have to pay estimated tax. Amend my return See Estimated Tax for 2014 , later. Amend my return 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 my return For information, see Underpayment Penalty for 2013 at the end of this chapter. Amend my return Federal Payments You can choose to have income tax withheld from certain federal payments you receive. Amend my return These payments are: Social security benefits, Tier 1 railroad retirement benefits, Commodity credit corporation loans you choose to include in your gross income, Payments under the Agricultural Act of 1949 (7 U. Amend my return S. Amend my return C. Amend my return 1421 et. Amend my return seq. Amend my return ), as amended, or title II of the Disaster Assistance Act of 1988, that are treated as insurance proceeds and that you receive because: Your crops were destroyed or damaged by drought, flood, or any other natural disaster, or You were unable to plant crops because of a natural disaster described in (a), and Any other payment under Federal law as determined by the Secretary. Amend my return To make this choice, fill out Form W-4V (or a similar form provided by the payer) and give it to the payer. Amend my return If you do not choose to have income tax withheld, you may have to pay estimated tax. Amend my return See Estimated Tax for 2014 , later. Amend my return 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 my return For information, see Underpayment Penalty for 2013 at the end of this chapter. Amend my return More information. Amend my return   For more information about the tax treatment of social security and railroad retirement benefits, see chapter 11. Amend my return Get Publication 225, Farmer's Tax Guide, for information about the tax treatment of commodity credit corporation loans or crop disaster payments. Amend my return Backup Withholding Banks or other businesses that pay you certain kinds of income must file an information return (Form 1099) with the IRS. Amend my return The information return shows how much you were paid during the year. Amend my return It also includes your name and taxpayer identification number (TIN). Amend my return TINs are explained in chapter 1 under Social Security Number (SSN) . Amend my return These payments generally are not subject to withholding. Amend my return However, “backup” withholding is required in certain situations. Amend my return Backup withholding can apply to most kinds of payments that are reported on Form 1099. Amend my return The payer must withhold at a flat 28% rate in the following situations. Amend my return You do not give the payer your TIN in the required manner. Amend my return The IRS notifies the payer that the TIN you gave is incorrect. Amend my return You are required, but fail, to certify that you are not subject to backup withholding. Amend my return The IRS notifies the payer to start withholding on interest or dividends because you have underreported interest or dividends on your income tax return. Amend my return The IRS will do this only after it has mailed you four notices over at least a 210-day period. Amend my return See Backup Withholding in chapter 1 of Publication 505 for more information. Amend my return Penalties. Amend my return   There are civil and criminal penalties for giving false information to avoid backup withholding. Amend my return The civil penalty is $500. Amend my return The criminal penalty, upon conviction, is a fine of up to $1,000 or imprisonment of up to 1 year, or both. Amend my return Estimated Tax for 2014 Estimated tax is the method used to pay tax on income that is not subject to withholding. Amend my return This includes income from self-employment, interest, dividends, alimony, rent, gains from the sale of assets, prizes, and awards. Amend my return 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 my return 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 my return 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 my return 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 my return For information on when the penalty applies, see Underpayment Penalty for 2013 at the end of this chapter. Amend my return Who Does Not Have To Pay Estimated Tax If you receive salaries or wages, you can avoid having to pay estimated tax by asking your employer to take more tax out of your earnings. Amend my return To do this, give a new Form W-4 to your employer. Amend my return See chapter 1 of Publication 505. Amend my return Estimated tax not required. Amend my return   You do not have to pay estimated tax for 2014 if you meet all three of the following conditions. Amend my return You had no tax liability for 2013. Amend my return You were a U. Amend my return S. Amend my return citizen or resident alien for the whole year. Amend my return Your 2013 tax year covered a 12-month period. Amend my return   You had no tax liability for 2013 if your total tax was zero or you did not have to file an income tax return. Amend my return For the definition of “total tax” for 2013, see Publication 505, chapter 2. Amend my return Who Must Pay Estimated Tax If you owe additional tax for 2013, you may have to pay estimated tax for 2014. Amend my return You can use the following general rule as a guide during the year to see if you will have enough withholding, or if you should increase your withholding or make estimated tax payments. Amend my return General rule. Amend my return   In most cases, you must pay estimated tax for 2014 if both of the following apply. Amend my return You expect to owe at least $1,000 in tax for 2014, after subtracting your withholding and refundable credits. Amend my return You expect your withholding plus your 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 (but see Special rules for farmers, fishermen, and higher income taxpayers, later). Amend my return Your 2013 tax return must cover all 12 months. Amend my return    If the result from using the general rule above suggests that you will not have enough withholding, complete the 2014 Estimated Tax Worksheet in Publication 505 for a more accurate calculation. Amend my return Special rules for farmers, fishermen, and higher income taxpayers. Amend my return   If at least two-thirds of your gross income for tax year 2013 or 2014 is from farming or fishing, substitute 662/3% for 90% in (2a) under the General rule, earlier. Amend my return 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 my return See Figure 4-A and Publication 505, chapter 2 for more information. Amend my return Figure 4-A. Amend my return Do You Have To Pay Estimated Tax? Please click here for the text description of the image. Amend my return Figure 4-A Do You Have To Pay Estimated Tax? Aliens. Amend my return   Resident and nonresident aliens also may have to pay estimated tax. Amend my return Resident aliens should follow the rules in this chapter unless noted otherwise. Amend my return Nonresident aliens should get Form 1040-ES (NR), U. Amend my return S. Amend my return Estimated Tax for Nonresident Alien Individuals. Amend my return   You are an alien if you are not a citizen or national of the United States. Amend my return You are a resident alien if you either have a green card or meet the substantial presence test. Amend my return For more information about the substantial presence test, see Publication 519, U. Amend my return S. Amend my return Tax Guide for Aliens. Amend my return Married taxpayers. Amend my return   If you qualify to make joint estimated tax payments, apply the rules discussed here to your joint estimated income. Amend my return   You and your spouse can make joint estimated tax payments even if you are not living together. Amend my return   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, or Either spouse is a nonresident alien (unless that spouse elected to be treated as a resident alien for tax purposes (see chapter 1 of Publication 519)). Amend my return   If you do not qualify to make joint estimated tax payments, apply these rules to your separate estimated income. Amend my return Making joint or separate estimated tax payments will not affect your choice of filing a joint tax return or separate returns for 2014. Amend my return 2013 separate returns and 2014 joint return. Amend my return   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 my return You filed a separate return if you filed as single, head of household, or married filing separately. Amend my return 2013 joint return and 2014 separate returns. Amend my return   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 my return You file a separate return if you file as single, head of household, or married filing separately. Amend my return   To figure your share of the tax on the 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 as for 2014. Amend my return Then multiply the tax on the joint return by the following fraction. Amend my return     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 my return Joe and Heather filed a joint return for 2013 showing taxable income of $48,500 and a tax of $6,386. Amend my return Of the $48,500 taxable income, $40,100 was Joe's and the rest was Heather's. Amend my return For 2014, they plan to file married filing separately. Amend my return Joe figures his share of the tax on the 2013 joint return as follows. Amend my return   Tax on $40,100 based on a separate return $5,960     Tax on $8,400 based on a separate return 843     Total $6,803     Joe's percentage of total ($5,960 ÷ $6,803) 87. Amend my return 6%     Joe's share of tax on joint return  ($6,386 × 87. Amend my return 6%) $5,594   How To Figure Estimated Tax To figure your estimated tax, you must figure your expected adjusted gross income (AGI), taxable income, taxes, deductions, and credits for the year. Amend my return When figuring your 2014 estimated tax, it may be helpful to use your income, deductions, and credits for 2013 as a starting point. Amend my return Use your 2013 federal tax return as a guide. Amend my return You can use Form 1040-ES and Publication 505 to figure your estimated tax. Amend my return Nonresident aliens use Form 1040-ES (NR) and Publication 505 to figure estimated tax (see chapter 8 of Publication 519 for more information). Amend my return You must make adjustments both for changes in your own situation and for recent changes in the tax law. Amend my return For a discussion of these changes, visit IRS. Amend my return gov. Amend my return For more complete information on how to figure your estimated tax for 2014, see chapter 2 of Publication 505. Amend my return When To Pay Estimated Tax For estimated tax purposes, the tax year is divided into four payment periods. Amend my return Each period has a specific payment due date. Amend my return If you do not pay enough tax by the due date of each payment period, you may be charged a penalty even if you are due a refund when you file your income tax return. Amend my return The payment periods and due dates for estimated tax payments are shown next. Amend my return   For the period: Due date:*     Jan. Amend my return 1 – March 31 April 15     April 1 – May 31 June 16     June 1 – August 31 Sept. Amend my return 15     Sept. Amend my return 1– Dec. Amend my return 31 Jan. Amend my return 15, next year     *See Saturday, Sunday, holiday rule and January payment . Amend my return Saturday, Sunday, holiday rule. Amend my return   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 legal holiday. Amend my return January payment. Amend my return   If you file your 2014 Form 1040 or Form 1040A by January 31, 2015, and pay the rest of the tax you owe, you do not need to make the payment due on January 15, 2015. Amend my return Fiscal year taxpayers. Amend my return   If your tax year does not start on January 1, see the Form 1040-ES instructions for your payment due dates. Amend my return When To Start You do not have to make estimated tax payments until you have income on which you will owe income tax. Amend my return 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 my return You can pay all your estimated tax at that time, or you can pay it in installments. Amend my return If you choose to pay in installments, make your first payment by the due date for the first payment period. Amend my return Make your remaining installment payments by the due dates for the later periods. Amend my return No income subject to estimated tax during first period. Amend my return    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 my return 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 my return The following chart shows when to make installment payments. Amend my return 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 my return 15 Jan. Amend my return 15 next year April 1–May 31 June 16 Sept. Amend my return 15 Jan. Amend my return 15 next year June 1–Aug. Amend my return 31 Sept. Amend my return 15 Jan. Amend my return 15 next year After Aug. Amend my return 31 Jan. Amend my return 15 next year (None) *See Saturday, Sunday, holiday rule and January payment . Amend my return How much to pay to avoid a penalty. Amend my return   To determine how much you should pay by each payment due date, see How To Figure Each Payment, next. Amend my return How To Figure Each Payment You should pay enough estimated tax by the due date of each payment period to avoid a penalty for that period. Amend my return You can figure your required payment for each period by using either the regular installment method or the annualized income installment method. Amend my return These methods are described in chapter 2 of Publication 505. Amend my return If you do not pay enough during each payment period, you may be charged a penalty even if you are due a refund when you file your tax return. Amend my return If the earlier discussion of No income subject to estimated tax during first period or the later discussion of Change in estimated tax applies to you, you may benefit from reading Annualized Income Installment Method in chapter 2 of Publication 505 for information on how to avoid a penalty. Amend my return Underpayment penalty. Amend my return   Under the regular installment method, if your estimated tax payment for any period is less than one-fourth of your estimated tax, you may be charged a penalty for underpayment of estimated tax for that period when you file your tax return. Amend my return Under the annualized income installment method, your estimated tax payments vary with your income, but the amount required must be paid each period. Amend my return See chapter 4 of Publication 505 for more information. Amend my return Change in estimated tax. Amend my return   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 my return 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 my return 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 my return You also do not have to pay estimated tax if you will pay enough through withholding to keep the amount you owe with your return under $1,000. Amend my return How To Pay Estimated Tax There are several ways to pay estimated tax. Amend my return Credit an overpayment on your 2013 return to your 2014 estimated tax. Amend my return 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 my return Send in your payment (check or money order) with a payment voucher from Form 1040-ES. Amend my return 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 my return On line 75 of Form 1040, or line 44 of Form 1040A, enter the amount you want credited to your estimated tax rather than refunded. Amend my return Take the amount you have credited into account when figuring your estimated tax payments. Amend my return You cannot have any of the amount you credited to your estimated tax refunded to you until you file your tax return for the following year. Amend my return You also cannot use that overpayment in any other way. Amend my return Pay Online Paying online is convenient and secure and helps make sure we get your payments on time. Amend my return You can pay using either of the following electronic payment methods. Amend my return Direct transfer from your bank account. Amend my return Credit or debit card. Amend my return To pay your taxes online or for more information, go to www. Amend my return irs. Amend my return gov/e-pay. Amend my return Pay by Phone Paying by phone is another safe and secure method of paying electronically. Amend my return Use one of the following methods. Amend my return Direct transfer from your bank account. Amend my return Credit or debit card. Amend my return To pay by direct transfer from your bank account, call 1-800-555-4477 (English), 1-800-244-4829 (Espanol). Amend my return People who are deaf, hard of hearing, or have a speech disability and who have access to TTY/TDD can call 1-800-733-4829. Amend my return To pay using a credit or debit card, you can call one of the following service providers. Amend my return There is a convenience fee charged by these providers that varies by provider, card type, and payment amount. Amend my return WorldPay 1-888-9-PAY-TAXTM(1-888-972-9829) www. Amend my return payUSAtax. Amend my return com Official Payments Corporation 1-888-UPAY-TAXTM (1-888-872-9829) www. Amend my return officialpayments. Amend my return com Link2Gov Corporation 1-888-PAY-1040TM (1-888-729-1040) www. Amend my return PAY1040. Amend my return com For the latest details on how to pay by phone, go to www. Amend my return irs. Amend my return gov/e-pay. Amend my return 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 my return During 2013, if you: made at least one estimated tax payment but not by electronic means, did not use software or a paid preparer to prepare or file your return,  then you should receive a copy of the 2014 Form 1040-ES/V. Amend my return The enclosed payment vouchers will be preprinted with your name, address, and social security number. Amend my return Using the preprinted vouchers will speed processing, reduce the chance of error, and help save processing costs. Amend my return Use the window envelopes that came with your Form 1040-ES package. Amend my return If you use your own envelopes, make sure you mail your payment vouchers to the address shown in the Form 1040-ES instructions for the place where you live. Amend my return Note. Amend my return These criteria can change without notice. Amend my return If you do not receive a Form 1040-ES/V package and you are required to make an estimated tax payment, you should go to www. Amend my return irs. Amend my return gov and print a copy of Form 1040-ES which includes four blank payment vouchers. Amend my return Complete one of these and make your payment timely to avoid penalties for paying late. Amend my return Do not use the address shown in the Form 1040 or Form 1040A instructions for your estimated tax payments. Amend my return If you did not pay estimated tax last year, you can order Form 1040-ES from the IRS (see inside back cover of this publication) or download it from IRS. Amend my return gov. Amend my return Follow the instructions to make sure you use the vouchers correctly. Amend my return Joint estimated tax payments. Amend my return   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 my return Change of address. Amend my return   You must notify the IRS if you are making estimated tax payments and you changed your address during the year. Amend my return Complete Form 8822, Change of Address, and mail it to the address shown in the instructions for that form. Amend my return Credit for Withholding and Estimated Tax for 2013 When you file your 2013 income tax return, take credit for all the income tax and excess social security or railroad retirement tax withheld from your salary, wages, pensions, etc. Amend my return Also take credit for the estimated tax you paid for 2013. Amend my return These credits are subtracted from your total tax. Amend my return Because these credits are refundable, you should file a return and claim these credits, even if you do not owe tax. Amend my return Two or more employers. Amend my return   If you had two or more employers in 2013 and were paid wages of more than $113,700, too much social security or tier 1 railroad retirement tax may have been withheld from your pay. Amend my return You may be able to claim the excess as a credit against your income tax when you file your return. Amend my return See Credit for Excess Social Security Tax or Railroad Retirement Tax Withheld in chapter 37. Amend my return Withholding If you had income tax withheld during 2013, you should be sent a statement by January 31, 2014, showing your income and the tax withheld. Amend my return Depending on the source of your income, you should receive: Form W-2, Wage and Tax Statement, Form W-2G, Certain Gambling Winnings, or A form in the 1099 series. Amend my return Forms W-2 and W-2G. Amend my return   If you file a paper return, always file Form W-2 with your income tax return. Amend my return File Form W-2G with your return only if it shows any federal income tax withheld from your winnings. Amend my return   You should get at least two copies of each form. Amend my return If you file a paper return, attach one copy to the front of your federal income tax return. Amend my return Keep one copy for your records. Amend my return You also should receive copies to file with your state and local returns. Amend my return Form W-2 Your employer is required to provide or send Form W-2 to you no later than January 31, 2014. Amend my return You should receive a separate Form W-2 from each employer you worked for. Amend my return If you stopped working before the end of 2013, your employer could have given you your Form W-2 at any time after you stopped working. Amend my return However, your employer must provide or send it to you by January 31, 2014. Amend my return If you ask for the form, your employer must send it to you within 30 days after receiving your written request or within 30 days after your final wage payment, whichever is later. Amend my return If you have not received your Form W-2 by January 31, you should ask your employer for it. Amend my return If you do not receive it by February 15, call the IRS. Amend my return Form W-2 shows your total pay and other compensation and the income tax, social security tax, and Medicare tax that was withheld during the year. Amend my return Include the federal income tax withheld (as shown in box 2 of Form W-2) on: Line 62 if you file Form 1040, Line 36 if you file Form 1040A, or Line 7 if you file Form 1040EZ. Amend my return In addition, Form W-2 is used to report any taxable sick pay you received and any income tax withheld from your sick pay. Amend my return Form W-2G If you had gambling winnings in 2013, the payer may have withheld income tax. Amend my return If tax was withheld, the payer will give you a Form W-2G showing the amount you won and the amount of tax withheld. Amend my return Report the amounts you won on line 21 of Form 1040. Amend my return Take credit for the tax withheld on line 62 of Form 1040. Amend my return If you had gambling winnings, you must use Form 1040; you cannot use Form 1040A or Form 1040EZ. Amend my return The 1099 Series Most forms in the 1099 series are not filed with your return. Amend my return These forms should be furnished to you by January 31, 2014 (or, for Forms 1099-B, 1099-S, and certain Forms 1099-MISC, by February 15, 2014). Amend my return Unless instructed to file any of these forms with your return, keep them for your records. Amend my return There are several different forms in this series, including: Form 1099-B, Proceeds From Broker and Barter Exchange Transactions; Form 1099-DIV, Dividends and Distributions; Form 1099-G, Certain Government Payments; Form 1099-INT, Interest Income; Form 1099-K, Payment Card and Third Party Network Transactions; Form 1099-MISC, Miscellaneous Income; Form 1099-OID, Original Issue Discount; Form 1099-PATR, Taxable Distributions Received from Cooperatives; Form 1099-Q, Payments From Qualified Education Programs; Form 1099-R, Distributions From Pensions, Annuities, Retirement or Profit-Sharing Plans, IRAs, Insurance Contracts, etc. Amend my return ; Form 1099-S, Proceeds From Real Estate Transactions; Form RRB-1099, Payments by the Railroad Retirement Board. Amend my return If you received the types of income reported on some forms in the 1099 series, you may not be able to use Form 1040A or Form 1040EZ. Amend my return See the instructions to these forms for details. Amend my return Form 1099-R. Amend my return   Attach Form 1099-R to your paper return if box 4 shows federal income tax withheld. Amend my return Include the amount withheld in the total on line 62 of Form 1040 or line 36 of Form 1040A. Amend my return You cannot use Form 1040EZ if you received payments reported on Form 1099-R. Amend my return Backup withholding. Amend my return   If you were subject to backup withholding on income you received during 2013, include the amount withheld, as shown on your Form 1099, in the total on line 62 of Form 1040, line 36 of Form 1040A, or line 7 of Form 1040EZ. Amend my return Form Not Correct If you receive a form with incorrect information on it, you should ask the payer for a corrected form. Amend my return Call the telephone number or write to the address given for the payer on the form. Amend my return The corrected Form W-2G or Form 1099 you receive will have an “X” in the “CORRECTED” box at the top of the form. Amend my return A special form, Form W-2c, Corrected Wage and Tax Statement, is used to correct a Form W-2. Amend my return In certain situations, you will receive two forms in place of the original incorrect form. Amend my return This will happen when your taxpayer identification number is wrong or missing, your name and address are wrong, or you received the wrong type of form (for example, a Form 1099-DIV instead of a Form 1099-INT). Amend my return One new form you receive will be the same incorrect form or have the same incorrect information, but all money amounts will be zero. Amend my return This form will have an “X” in the “CORRECTED” box at the top of the form. Amend my return The second new form should have all the correct information, prepared as though it is the original (the “CORRECTED” box will not be checked). Amend my return Form Received After Filing If you file your return and you later receive a form for income that you did not include on your return, you should report the income and take credit for any income tax withheld by filing Form 1040X, Amended U. Amend my return S. Amend my return Individual Income Tax Return. Amend my return Separate Returns If you are married but file a separate return, you can take credit only for the tax withheld from your own income. Amend my return Do not include any amount withheld from your spouse's income. Amend my return However, different rules may apply if you live in a community property state. Amend my return Community property states are listed in chapter 2. Amend my return For more information on these rules, and some exceptions, see Publication 555, Community Property. Amend my return Fiscal Years If you file your tax return on the basis of a fiscal year (a 12-month period ending on the last day of any month except December), you must follow special rules to determine your credit for federal income tax withholding. Amend my return For a discussion of how to take credit for withholding on a fiscal year return, see Fiscal Years (FY) in chapter 3 of Publication 505. Amend my return Estimated Tax Take credit for all your estimated tax payments for 2013 on line 63 of Form 1040 or line 37 of Form 1040A. Amend my return Include any overpayment from 2012 that you had credited to your 2013 estimated tax. Amend my return You must use Form 1040 or Form 1040A if you paid estimated tax. Amend my return You cannot use Form 1040EZ. Amend my return Name changed. Amend my return   If you changed your name, and you made estimated tax payments using your old name, attach a brief statement to the front of your paper tax return indicating: When you made the payments, The amount of each payment, Your name when you made the payments, and Your social security number. Amend my return The statement should cover payments you made jointly with your spouse as well as any you made separately. Amend my return   Be sure to report the change to the Social Security Administration. Amend my return This prevents delays in processing your return and issuing any refunds. Amend my return Separate Returns If you and your spouse made separate estimated tax payments for 2013 and you file separate returns, you can take credit only for your own payments. Amend my return If you made joint estimated tax payments, you must decide how to divide the payments between your returns. Amend my return One of you can claim all of the estimated tax paid and the other none, or you can divide it in any other way you agree on. Amend my return If you cannot agree, you must divide the payments in proportion to each spouse's individual tax as shown on your separate returns for 2013. Amend my return Divorced Taxpayers If you made joint estimated tax payments for 2013, and you were divorced during the year, either you or your former spouse can claim all of the joint payments, or you each can claim part of them. Amend my return If you cannot agree on how to divide the payments, you must divide them in proportion to each spouse's individual tax as shown on your separate returns for 2013. Amend my return If you claim any of the joint payments on your tax return, enter your former spouse's social security number (SSN) in the space provided on the front of Form 1040 or Form 1040A. Amend my return If you divorced and remarried in 2013, enter your present spouse's SSN in that space and write your former spouse's SSN, followed by “DIV,” to the left of Form 1040, line 63, or Form 1040A, line 37. Amend my return Underpayment Penalty for 2013 If you did not pay enough tax, either through withholding or by making timely estimated tax payments, you will have an underpayment of estimated tax and you may have to pay a penalty. Amend my return Generally, you will not have to pay a penalty for 2013 if any of the following apply. Amend my return The total of your withholding and estimated tax payments was at least as much as your 2012 tax (or 110% of your 2012 tax if your AGI was more than $150,000, $75,000 if your 2013 filing status is married filing separately) and you paid all required estimated tax payments on time. Amend my return The tax balance due on your 2013 return is no more than 10% of your total 2013 tax, and you paid all required estimated tax payments on time. Amend my return Your total 2013 tax minus your withholding and refundable credits is less than $1,000. Amend my return You did not have a tax liability for 2012 and your 2012 tax year was 12 months, or You did not have any withholding taxes and your current year tax less any household employment taxes is less than $1,000. Amend my return See Publication 505, chapter 4, for a definition of “total tax” for 2012 and 2013. Amend my return Farmers and fishermen. Amend my return   Special rules apply if you are a farmer or fisherman. Amend my return See Farmers and Fishermen in chapter 4 of Publication 505 for more information. Amend my return IRS can figure the penalty for you. Amend my return   If you think you owe the penalty but you do not want to figure it yourself when you file your tax return, you may not have to. Amend my return Generally, the IRS will figure the penalty for you and send you a bill. Amend my return However, if you think you are able to lower or eliminate your penalty, you must complete Form 2210 or Form 2210-F and attach it to your paper return. Amend my return See chapter 4 of Publication 505. Amend my return Prev  Up  Next   Home   More Online Publications