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Amend Index A Additional Medicare Tax, Step 5. Amend , Line 18. Amend Address change, Change of address. Amend Adjustments to income Estimated tax, Adjustments to income. Amend Withholding allowances, Adjustments to income (worksheet line 4). Amend Worksheet instructions, Deductions and Adjustments Worksheet, Net deductions and adjustments (worksheet line 8). Amend AGI, AGI. Amend Expected AGI, Expected AGI—Line 1 Aliens Nonresident aliens, Aliens Amended returns, Form Received After Filing, Amended returns. Amend Annualized estimated tax worksheets, Worksheet 2-9. Amend 2014 Annualized Estimated Tax Worksheet, Worksheet 2-9. Amend 2014 Annualized Estimated Tax Worksheet(Continued) Annualized - Capital gains, Worksheet 2-12. Amend 2014 Annualized Estimated Tax Worksheet—Line 12 Qualified Dividends and Capital Gain Tax Worksheet Annualized - Foreign Earned Income, Worksheet 2-13. Amend 2014 Annualized Estimated Tax Worksheet—Line 12 Foreign Earned Income Tax Worksheet Annualized - Phaseout of itemized deductions, Worksheet 2-10. Amend 2014 Annualized Estimated Tax Worksheet—Line 6 Phaseout of Itemized Deductions Annualized - Qualified dividends, Worksheet 2-12. Amend 2014 Annualized Estimated Tax Worksheet—Line 12 Qualified Dividends and Capital Gain Tax Worksheet Annualized - Reduction of exemption amount, Worksheet 2-11. Amend 2014 Annualized Estimated Tax Worksheet—Line 10 Reduction of Exemption Amount Annualized income installment method, Annualized Income Installment Method Capital gains worksheet, underpayment penalty, Worksheet 4-1. Amend 2013 Form 2210, Schedule AI—Line 12 Qualified Dividends and Capital Gain Tax Worksheet Form 2210, Schedule AI, Annualized Income Installment Method (Schedule AI) Qualified dividends worksheet, underpayment penalty, Worksheet 4-1. Amend 2013 Form 2210, Schedule AI—Line 12 Qualified Dividends and Capital Gain Tax Worksheet Underpayment penalty, (Schedule AI), Annualized Income Installment Method (Schedule AI) Annuities, Pensions and Annuities Assistance (see Tax help) B Backup withholding, Backup Withholding, Penalties. Amend Credit against income tax, Backup withholding. Amend C Capital gains and losses Annualized estimated tax, Tax on net capital gain. Amend Estimated tax on net capital gain, Tax on net capital gain. Amend Qualified dividends, Tax on qualified dividends and capital gains. Amend Casualty and theft losses, Itemized deductions (worksheet line 1). Amend Waiver of penalty, Waiver of Penalty Change of address, Change of address. Amend Change of name, Name changed. Amend Charitable contributions, Itemized deductions (worksheet line 1). Amend Child and dependent care credit Personal Allowances Worksheet (Form W-4), Child and dependent care credit (worksheet line F). Amend Child tax credit Personal Allowances Worksheet (Form W-4), Child tax credit (worksheet line G). Amend Claim of right, Itemized deductions (worksheet line 1). Amend Commodity credit corporation loans, Federal Payments Community property states, Community property states. Amend Compensation, Salaries and Wages Independent contractors, backup withholding, Backup Withholding Supplemental wages, Supplemental Wages Tips, Tips Wages and salaries, Salaries and Wages Crediting of overpayment, Credit an Overpayment Credits 2013 withholding and estimated taxes, Credit for Withholding and Estimated Tax for 2013 Deductions and Adjustments Worksheet (Form W-4), Tax credits (worksheet line 5). Amend Estimated tax against income tax, Estimated Tax Excess withholding on social security or railroad retirement taxes, Excess Social Security or Railroad Retirement Tax Withholding Expected taxes and credits, Expected Taxes and Credits— Lines 6–13c Withholding allowances, Tax credits (worksheet line 5). Amend Withholding tax, credit for, Withholding Criminal penalties Willfully false or fraudulent Form W-4, Penalties Crop insurance payments, Federal Payments Cumulative wage method of withholding, Cumulative Wage Method D Deductions Home mortgage interest, Itemized deductions (worksheet line 1). Amend Worksheet instructions, Deductions and Adjustments Worksheet Dependents Exemptions, Dependents. Amend Disabled persons Impairment-related work expenses, Itemized deductions (worksheet line 1). Amend Disaster Waiver of penalty, Waiver of Penalty Dividends Backup withholding, Backup Withholding Underreported, Underreported interest or dividends. Amend Divorced taxpayers Estimated tax credit, Divorced Taxpayers Form W-4, Single. Amend Domestic help, Household workers. Amend Definition, Household workers. Amend Withholding, Household workers. Amend E Earned income credit (EIC), What's New for 2014 Eligible rollover distributions, Eligible Rollover Distributions Employee business expenses Accountable plans, Accountable plan. Amend Nonaccountable plans, Nonaccountable plan. Amend Reimbursements, Expense allowances. Amend Employer Identification Numbers (EINs), Taxpayer identification number. Amend Employers Excess withholding on social security and railroad retirement taxes, Two or more employers. Amend , Employer's error. Amend Repaying withheld tax, Repaying withheld tax. Amend Tips, Tips Withholding rules, Rules Your Employer Must Follow Estate beneficiaries Underpayment penalty, Estate or trust payments of estimated tax. Amend Estate tax Income in respect of a decedent, Itemized deductions (worksheet line 1). Amend Estates Estimated tax, Estates and Trusts Estimated tax Adjustments to income, Adjustments to income. Amend Aliens, Aliens, Nonresident aliens. Amend Amended tax, Regular Installment Method Annualized income installment method, Annualized Income Installment Method Change in amount, Change in estimated tax. Amend Change of address, Change of address. Amend Change of name, Name changed. Amend Credit against income tax, Estimated Tax Crediting of overpayment, Credit an Overpayment Divorced taxpayers, Divorced Taxpayers Estates and trusts, Estates and Trusts Exemptions, Exemptions—line 4. Amend Expected AGI, Expected AGI—Line 1 Expected taxable income, Expected Taxable Income— Lines 2–5 Expected taxes and credits, Expected Taxes and Credits— Lines 6–13c Farmers and fishermen, Farmers and Fishermen, Farmers and fishermen. Amend , Farmers and Fishermen Fiscal year taxpayers, Fiscal year taxpayers. Amend Higher income individuals, Higher income taxpayers. Amend How to figure, How To Figure Estimated Tax, How To Figure Each Payment How to pay, How To Pay Estimated Tax Instructions for Worksheet 2-9, annualized estimated tax, Instructions for the 2014 Annualized Estimated Tax Worksheet (Worksheet 2-9) Itemized deductions, Itemized deductions—line 2. Amend Married taxpayers, Married Taxpayers Net capital gain, Tax on net capital gain. Amend , Tax on net capital gain. Amend No standard deduction, No standard deduction. Amend Nonresident aliens, Nonresident aliens. Amend Overpayment, Credit an Overpayment Payment vouchers, Pay by Check or Money Order Using the Estimated Tax Payment Voucher Payments not required, Estimated Tax Payments Not Required Regular installment method, Regular Installment Method Required annual payment, Required Annual Payment— Line 14c Self-employment income, Self-employment income. Amend Separate returns, Separate Returns Sick pay, Estimated tax. Amend Standard deduction, Standard deduction—line 2. Amend , Line 7. Amend Total estimated tax payments, Total Estimated Tax Payments Needed—Line 16a Types of taxes included, Introduction Underpayment penalty, Underpayment penalty. Amend , Underpayment Penalty for 2013 When to pay, When To Pay Estimated Tax When to start payments, When To Start Who does not have to pay, Who Does Not Have To Pay Estimated Tax Who must pay, Who Must Pay Estimated Tax Estimated tax worksheets, Worksheets for Chapter 2, Worksheet 2-1. Amend 2014 Estimated Tax Worksheet, Worksheet 2-2. Amend 2014 Estimated Tax Worksheet—Line 1 Estimated Taxable Social Security and Railroad Retirement Benefits 2014 annualized estimated tax worksheet, Worksheet 2-9. Amend 2014 Annualized Estimated Tax Worksheet Capital gains, tax on, Tax on net capital gain. Amend Foreign earned income, Worksheet 2-8. Amend 2014 Estimated Tax Worksheet—Line 6 Foreign Earned Income Tax Worksheet Form 1040-ES, Worksheet 2-1. Amend 2014 Estimated Tax Worksheet Phaseout of itemized deductions, Worksheet 2-5. Amend 2014 Estimated Tax Worksheet—Line 2 Phaseout of Itemized Deductions Railroad retirement benefits, Worksheet 2-2. Amend 2014 Estimated Tax Worksheet—Line 1 Estimated Taxable Social Security and Railroad Retirement Benefits Reduction of exemption amount, Worksheet 2-6. Amend 2014 Estimated Tax Worksheet—Line 4 Reduction of Exemption Amount Self-employment tax, Worksheet 2-3. Amend 2014 Estimated Tax Worksheet—Lines 1 and 11 Estimated Self-Employment Tax and Deduction Worksheet Social security benefits, Worksheet 2-2. Amend 2014 Estimated Tax Worksheet—Line 1 Estimated Taxable Social Security and Railroad Retirement Benefits Standard deduction, Worksheet 2-4. Amend 2014 Estimated Tax Worksheet—Line 2 Standard Deduction Worksheet Excess social security or railroad retirement tax withholding, Excess Social Security or Railroad Retirement Tax Withholding, How to claim refund of excess tier 2 RRTA. Amend Nonrailroad employees worksheet, Worksheet for Nonrailroad Employees Railroad employees worksheets, Worksheets for Railroad Employees Exemption from withholding, Exemption From Withholding Claiming, Claiming exemption from withholding. Amend Good for only one year, An exemption is good for only 1 year. Amend Itemized deductions, Itemizing deductions or claiming exemptions or credits. Amend Students, Students. Amend Exemptions, Line 10. Amend Dependents, Dependents. Amend Expected taxable income, Exemptions—line 4. Amend Personal Allowances Worksheet, Exemptions (worksheet lines A, C, and D). Amend Self, Self. Amend Spouse, Spouse. Amend Withholding allowances, Withholding Allowances Expenses, Itemized deductions (worksheet line 1). Amend Allowances, Expense allowances. Amend F Farmers Estimated tax, Special Rules, Farmers and fishermen. Amend , Farmers and Fishermen Fiscal years, Fiscal year farmers and fishermen. Amend Gross income, Gross income from farming. Amend Joint returns, Joint returns. Amend Required annual payment, Farmers and fishermen. Amend Underpayment penalty, Farmers and fishermen. Amend , Farmers and Fishermen Waiver of underpayment penalty, Farmers and fishermen. Amend Withholding for farmworkers, Farmworkers. Amend Figures Tables and figures (see Tables and figures) Fiscal years Estimated tax, Fiscal year taxpayers. Amend Farmers and fishermen, Fiscal year farmers and fishermen. Amend Withholding tax credit, Fiscal Years (FY) Fishermen Estimated tax, Special Rules, Farmers and fishermen. Amend , Farmers and Fishermen Fiscal years, Fiscal year farmers and fishermen. Amend Gross income, Gross income from fishing. Amend Joint returns, Joint returns. Amend Required annual payment, Farmers and fishermen. Amend Underpayment penalty, Farmers and fishermen. Amend , Farmers and Fishermen Waiver of underpayment penalty, Farmers and fishermen. Amend Form 1040-ES, Introduction, How To Pay Estimated Tax Form 1040-ES (NR), Aliens Form 1040X, Form Received After Filing Form 1041-ES, Estates and Trusts Form 1099 series, Backup Withholding, The 1099 Series Form 2210, Form 2210. Amend , Figuring Your Required Annual Payment (Part I) Form 2210-F, Form 2210-F. Amend Form W-2, Form W-2 Form W-2c, Form Not Correct Form W-2G, Form W-2G. Amend , Form W-2G Form W-4 worksheets, Completing Form W-4 and Worksheets Completing of, Completing Form W-4 and Worksheets Deductions and adjustments worksheet, Deductions and Adjustments Worksheet IRS withholding calculator, IRS Withholding Calculator. Amend Number of allowances claimed, Only one job (worksheet line B). Amend Two-Earners/Multiple Jobs Worksheet, Two-Earners/Multiple Jobs Worksheet Withholding allowances, Completing Form W-4 and Worksheets, Form W-4 worksheets. Amend Form W-4, Employee's Allowance Withholding Certificate, Determining Amount of Tax Withheld Using Form W-4 Form W-4P, Periodic Payments Form W-4S, Form W-4S. Amend Form W-4V, Unemployment Compensation Form W-7, Taxpayer identification number. Amend Form W-9, Withholding rules. Amend Fraud Form W-4 statements, Penalties Free tax services, Free help with your tax return. Amend Fringe benefits, Taxable Fringe Benefits, More information. Amend G Gambling Form W-2G, Form W-2G Losses, Itemized deductions (worksheet line 1). Amend , Form W-2G Winnings, Form W-2G Gross income, Gross income. Amend Farming, Gross income from farming. Amend Fishing, Gross income from fishing. Amend H Head of household Personal Allowances Worksheet, Head of household filing status (worksheet line E). Amend Withholding allowance, Head of household filing status (worksheet line E). Amend Help (see Tax help) Higher income individuals Required annual payment, Higher income taxpayers. Amend Underpayment penalty, Higher income taxpayers. Amend Household workers, Household workers. Amend I Individual retirement arrangements (IRAs), Pensions and Annuities (see also Pensions) Interest income Backup withholding, Backup Withholding Underreported, Underreported interest or dividends. Amend IRS withholding calculator, IRS Withholding Calculator. Amend Itemized deductions Deductions and Adjustments Worksheet, Itemized deductions (worksheet line 1). Amend Estimated tax, expected taxable income, Itemized deductions—line 2. Amend Exemption from withholding, Itemizing deductions or claiming exemptions or credits. Amend Gambling losses, Itemized deductions (worksheet line 1). Amend , Form W-2G J Joint returns Excess withholding on social security and railroad retirement taxes, Joint returns. Amend Farmers and fishermen, Joint returns. Amend Underpayment penalty, 2012 separate returns and 2013 joint return. Amend M Marital status Form W-4 worksheet, Marital Status Withholding rate, Marital Status Married taxpayers, Joint returns. Amend (see also Joint returns) Estimated tax, Married Taxpayers Marital status, Married. Amend Withholding allowances, Married individuals. Amend Medical and dental expenses, Itemized deductions (worksheet line 1). Amend Military retirement pay, Military retirees. Amend , Periodic Payments Missing children, photographs of, Reminders Multiple jobs Excess social security and railroad retirement withholding, Excess Social Security or Railroad Retirement Tax Withholding Withholding allowances, Multiple jobs. Amend N Name change, Name changed. Amend Net investment income tax, Step 5. Amend , Line 18. Amend NIIT, Step 5. Amend , Line 18. Amend Noncitizens Estimated tax, Aliens Withholding, Single. Amend , Employees who are not citizens or residents. Amend Nonqualified deferred compensation, Periodic Payments Nonresident aliens Estimated tax, Aliens, Nonresident aliens. Amend Individual taxpayer identification numbers (ITINs), Taxpayer identification number. Amend O Overpayment Crediting to estimated tax, Credit an Overpayment P Part-year method of withholding, Part-Year Method Patronage dividends Backup withholding, Backup Withholding Payment vouchers, Pay by Check or Money Order Using the Estimated Tax Payment Voucher Penalties Backup withholding, Penalties. Amend Underpayment of estimated tax, Underpayment Penalty for 2013 Waiver of underpayment penalty, Waiver of Penalty Willfully false or fraudulent Form W-4, Penalties Withholding allowances, Penalties Pensions, Pensions and Annuities New job, Employee also receiving pension income. Amend Rollovers, Eligible Rollover Distributions Wages and salaries withholding rules compared, Withholding rules. Amend Personal Allowances Worksheet, Personal Allowances Worksheet, Total personal allowances (worksheet line H). Amend Publications (see Tax help) R Railroad retirement benefits Choosing to withhold, Federal Payments Railroad retirement tax Excess withholding, Excess Social Security or Railroad Retirement Tax Withholding, Worksheets for Railroad Employees Refund claims (tier 2), How to claim refund of excess tier 2 RRTA. Amend Regular installment method, estimated tax, Regular Installment Method Reimbursements, Expense allowances. Amend Excess, Accountable plan. Amend Reporting Fringe benefits, How your employer reports your benefits. Amend Gambling winnings, Information to give payer. Amend Tips to employer, Reporting tips to your employer. Amend Required annual payment, Required Annual Payment— Line 14c, Example. Amend Retirement plans Pension plans, Pensions and Annuities Pensions, Pensions and Annuities Rollovers, Eligible Rollover Distributions State or local deferred compensation plan payments, Periodic Payments Rollovers, Eligible Rollover Distributions Royalties Backup withholding, Backup Withholding S Salaries, Salaries and Wages Saturday, Sunday, holiday rule, Saturday, Sunday, holiday rule. Amend Self-employment tax, Self-employment income. Amend Separate returns Estimated tax credit, Separate Returns Underpayment penalty, 2012 joint return and 2013 separate returns. Amend Withholding tax credit, Separate Returns Sick pay, Sick Pay, Estimated tax. Amend Single marital status, Single. Amend Social security benefits Choosing to withhold, Federal Payments Social security taxes Excess withholding, Excess Social Security or Railroad Retirement Tax Withholding Taxpayer identification numbers (TINs), Taxpayer identification number. Amend Withholding obligation, Reminders Spouse, Marital Status (see also Married taxpayers) Exemption, Spouse. Amend Marital status, Marital Status Personal Allowances Worksheet, Spouse. Amend Standard deduction, Standard deduction—line 2. Amend , Line 7. Amend State and local income taxes and property taxes, Itemized deductions (worksheet line 1). Amend State or local deferred compensation plan payments, Periodic Payments Students, Students. Amend Supplemental wages, Supplemental Wages T Tables and figures Do you have to pay estimated tax? (Figure 2-A), Exemption from withholding on Form W-4 (Figure 1-A), Railroad retirement, maximum withholding (Table 3-2), Table 3-2. Amend Maximum Social Security and RRTA Withholding for 2013 Social security, maximum withholding (Table 3-2), Table 3-2. Amend Maximum Social Security and RRTA Withholding for 2013 Worksheets, where to find, Worksheets for Chapter 2 Tax help, How To Get Tax Help Tax Rate Schedules, 2014 Tax Rate Schedules Taxpayer identification numbers (TINs), Taxpayer identification number. Amend Tips, Tips, More information. Amend Total income, Total income. Amend Trust beneficiaries Underpayment penalty, Estate or trust payments of estimated tax. Amend TTY/TDD information, How To Get Tax Help Two-Earners/Multiple Jobs Worksheet, Two-Earners/Multiple Jobs Worksheet U Underpayment penalty, Underpayment Penalty for 2013, Worksheet for Form 2210, Part IV, Section B—Figuring the Penalty Actual withholding method, Actual withholding method. Amend Amended estimated tax, Underpayment penalty. Amend Amended returns, Amended returns. Amend Annualized income installment method, Annualized Income Installment Method (Schedule AI) Beneficiaries of estates and trusts, Estate or trust payments of estimated tax. Amend Capital gains (Worksheet 4-1), Worksheet 4-1. Amend 2013 Form 2210, Schedule AI—Line 12 Qualified Dividends and Capital Gain Tax Worksheet Exceptions, Exceptions Farmers and fishermen, Farmers and fishermen. Amend , Farmers and Fishermen, Farmers and fishermen. Amend Figuring, IRS can figure the penalty for you. Amend , Short Method for Figuring the Penalty (Part III), Regular Method for Figuring the Penalty (Part IV) Higher income individuals, Higher income taxpayers. Amend Joint returns, 2012 separate returns and 2013 joint return. Amend Lowering or eliminating, Lowering or eliminating the penalty. Amend Minimum required each period, Minimum required each period. Amend No penalty, No penalty. Amend No tax liability last year exception, No Tax Liability Last Year Paid through withholding, Paid through withholding. Amend , Actual withholding method. Amend Penalty figured for each period, Penalty figured separately for each period. Amend Penalty thresholds, General Rule Qualified dividends (Worksheet 4-1), Worksheet 4-1. Amend 2013 Form 2210, Schedule AI—Line 12 Qualified Dividends and Capital Gain Tax Worksheet Required annual payment, Figuring Your Required Annual Payment (Part I) Schedule AI, Annualized Income Installment Method (Schedule AI) Separate returns, 2012 joint return and 2013 separate returns. Amend Waiver, Waiver of Penalty When charged, When penalty is charged. Amend Unemployment compensation, Unemployment Compensation, Form 1099-G. Amend W Wages and salaries, Salaries and Wages Waiver of penalty, Waiver of Penalty Withholding Allowances, Withholding Allowances, Alternative method of figuring withholding allowances. Amend , Only one job (worksheet line B). Amend Personal Allowances Worksheet, Personal Allowances Worksheet Amended returns, Form Received After Filing Amount of tax withheld, Form W-4, Determining Amount of Tax Withheld Using Form W-4 Annuities, Pensions and Annuities Backup withholding, Backup Withholding Changing, Changing Your Withholding Checking amount of, Checking Your Withholding Choosing not to withhold, Choosing Not To Have Income Tax Withheld Community property states, Community property states. Amend Credit against income tax, Withholding Cumulative wage method, Cumulative Wage Method Deductions and adjustments worksheet, Deductions and Adjustments Worksheet Divorced taxpayers, Single. Amend Domestic help, Household workers. Amend Employers' rules, Rules Your Employer Must Follow Estimated tax, Withholding—line 15. Amend Excess social security and railroad retirement taxes, Excess Social Security or Railroad Retirement Tax Withholding Exemption from, Exemption From Withholding Farmworkers, Farmworkers. Amend Fiscal years, Fiscal Years (FY) Form received after filing, Form Received After Filing Form W-2, Form W-2 Form W-2c, Form Not Correct Form W-2G, Form W-2G. Amend , Form W-2G Form W-4, Determining Amount of Tax Withheld Using Form W-4 Fringe benefits, Taxable Fringe Benefits Gambling winnings, Gambling Winnings, Backup withholding on gambling winnings. Amend , Form W-2G Getting right amount of tax withheld, Getting the Right Amount of Tax Withheld, IRS Withholding Calculator. Amend Household workers, Household workers. Amend Marital status, Marital Status Married taxpayers, Married. Amend , Married individuals. Amend Multiple jobs, Multiple jobs. Amend Noncitizens, Single. Amend , Employees who are not citizens or residents. Amend Nonperiodic payments, Nonperiodic Payments Part-year method, Part-Year Method Penalties, Penalties Pensions, Pensions and Annuities Periodic payments, Periodic Payments Railroad retirement benefits, Federal Payments Repaying withheld tax, Repaying withheld tax. Amend Rollovers, Eligible Rollover Distributions Salaries and wages, Salaries and Wages Separate returns, Separate Returns Sick pay, Sick Pay Single taxpayers, Single. Amend Social security (FICA) tax, Reminders, Federal Payments Tips, Tips Types of income, Introduction, Salaries and Wages Underpayment penalty, Paid through withholding. Amend , Actual withholding method. Amend Unemployment compensation, Unemployment Compensation Worksheet for Form 2210, Part IV, Section B-Figure the Penalty Penalty Worksheet, Worksheet for Form 2210, Part IV, Section B—Figuring the Penalty Worksheets (blank) Annualized - Capital gains (Worksheet 2-12), Worksheet 2-12. Amend 2014 Annualized Estimated Tax Worksheet—Line 12 Qualified Dividends and Capital Gain Tax Worksheet Annualized - Foreign Earned Income (Worksheet 2-13), Worksheet 2-13. Amend 2014 Annualized Estimated Tax Worksheet—Line 12 Foreign Earned Income Tax Worksheet Annualized - Phaseout of itemized deductions (Worksheet 2-10), Worksheet 2-10. Amend 2014 Annualized Estimated Tax Worksheet—Line 6 Phaseout of Itemized Deductions Annualized - Qualified dividends (Worksheet 2-12), Worksheet 2-12. Amend 2014 Annualized Estimated Tax Worksheet—Line 12 Qualified Dividends and Capital Gain Tax Worksheet Annualized - Reduction of exemption amount (Worksheet 2-11), Worksheet 2-11. Amend 2014 Annualized Estimated Tax Worksheet—Line 10 Reduction of Exemption Amount Annualized estimated tax (Worksheet 2-9), Worksheet 2-9. Amend 2014 Annualized Estimated Tax Worksheet, Worksheet 2-9. Amend 2014 Annualized Estimated Tax Worksheet(Continued) Capital gains tax worksheet Worksheet 4-1, Worksheet 4-1. Amend 2013 Form 2210, Schedule AI—Line 12 Qualified Dividends and Capital Gain Tax Worksheet Dependents (age 65 or older or blind) exemption from withholding (Worksheet 1-4), Worksheet 1-4. Amend Exemption From Withholding for Dependents Age 65 or Older or Blind Estimated tax worksheets (Worksheet 2-1), Worksheet 2-1. Amend 2014 Estimated Tax Worksheet Foreign earned income (Worksheet 2-8), Worksheet 2-8. Amend 2014 Estimated Tax Worksheet—Line 6 Foreign Earned Income Tax Worksheet Phaseout of itemized deductions (Worksheet 2-5), Worksheet 2-5. Amend 2014 Estimated Tax Worksheet—Line 2 Phaseout of Itemized Deductions Qualified dividends Worksheet 4-1, Worksheet 4-1. Amend 2013 Form 2210, Schedule AI—Line 12 Qualified Dividends and Capital Gain Tax Worksheet Railroad retirement benefits (Worksheet 2-2), Worksheet 2-2. Amend 2014 Estimated Tax Worksheet—Line 1 Estimated Taxable Social Security and Railroad Retirement Benefits Reduction of exemption amount (Worksheet 2-6), Worksheet 2-6. Amend 2014 Estimated Tax Worksheet—Line 4 Reduction of Exemption Amount Self-employment tax and deduction (Worksheet 2-3), Worksheet 2-3. Amend 2014 Estimated Tax Worksheet—Lines 1 and 11 Estimated Self-Employment Tax and Deduction Worksheet Social security benefits (Worksheet 2-2), Worksheet 2-2. Amend 2014 Estimated Tax Worksheet—Line 1 Estimated Taxable Social Security and Railroad Retirement Benefits Standard deduction (Worksheet 2-4), Worksheet 2-4. Amend 2014 Estimated Tax Worksheet—Line 2 Standard Deduction Worksheet Prev  Up     Home   More Online Publications
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Individual Shared Responsibility Provision – Calculating the Payment

 

The individual shared responsibility provision requires you and each member of your family to either have basic health insurance coverage (also known as minimum essential coverage), qualify for an exemption, or make an individual shared responsibility payment when you file your federal income tax return. It is important to remember that choosing to make the individual shared responsibility payment instead of purchasing minimum essential coverage means you will also have to pay the entire cost of all your medical care. You won't be protected from the kind of very high medical bills that can sometimes lead to bankruptcy.

If you must make an individual shared responsibility payment with your return, the annual payment amount is the greater of a percentage of your household income or a flat dollar amount, but is capped at the national average premium for a bronze level health plan available through the Marketplace. You will owe 1/12th of the annual payment for each month you or your dependent(s) don’t have either coverage or an exemption.

For 2014, the annual payment amount is:

  • The greater of:
    • 1 percent of your household income that is above the tax return filing threshold for your filing status, or
    • Your family’s flat dollar amount, which is $95 per adult and $47.50 per child, limited to a family maximum of $285,
  • But capped at the cost of the national average premium for a bronze level health plan available through the Marketplace in 2014.

Calculating your payment requires you to know your household income and your tax return filing threshold.

  • Household income is the adjusted gross income from your tax return plus any excludible foreign earned income and tax-exempt interest you receive during the taxable year. Household income also includes the incomes of all of your dependents who are required to file tax returns.
  • Tax return filing threshold is the amount of gross income an individual of your age and with your filing status (e.g., single, married filing jointly, head of household) must make to be required to file a tax return.

2014 Federal Tax Filing Requirement Thresholds

Filing Status Age Must File a Return If Gross Income Exceeds
Single Under 65 $10,150
  65 or older $11,700
Head of Household Under 65 $13,050
  65 or older $14,600
Married Filing Jointly  Under 65 (both spouses) $20,300
  65 or older (one spouse) $21,500
  65 or older (both spouses) $22,700
Married Filing Separately  Any age $3,950
Qualifying Widow(er) with Dependent Children Under 65 $16,350
  65 or older $17,550

 

Examples

In the examples below, we assume that the payment amounts do not exceed the national average premium for bronze level coverage for the individuals involved. These examples are used only to represent the mechanics of calculating the payment and are not estimates of current or future health insurance premium costs. For information on the cost of bronze level plans, visit HealthCare.gov.

Example 1: Single individual with $40,000 income

Jim, an unmarried individual with no dependents, does not have minimum essential coverage for any month during 2014 and does not qualify for an exemption. For 2014, Jim’s household income is $40,000 and his filing threshold is $10,150.

  • To determine his payment using the income formula, subtract $10,150 (filing threshold) from $40,000 (2014 household income). The result is $29,850. One percent of $29,850 equals $298.50.
  • Jim’s flat dollar amount is $95.

Because $298.50 is greater than $95 (and is less than the national average premium for bronze level coverage for 2014), Jim’s shared responsibility payment for 2014 is $298.50, or $24.87 for each month he is uninsured (1/12 of $298.50 equals $24.87).

Jim will make his shared responsibility payment for the months he was uninsured when he files his 2014 income tax return, which is due in April 2015.

Example 2: Married couple with 2 children, $70,000 income

Eduardo and Julia are married and have two children under 18. They do not have minimum essential coverage for any family member for any month during 2014 and no one in the family qualifies for an exemption. For 2014, their household income is $70,000 and their filing threshold is $20,300.

  • To determine their payment using the income formula, subtract $20,300 (filing threshold) from $70,000 (2014 household income). The result is $49,700. One percent of $49,700 equals $497.
  • Eduardo and Julia’s flat dollar amount is $285, or $95 per adult and $47.50 per child. The total of $285 is the flat dollar amount in 2014.

Because $497 is greater than $285 (and is less than the national average premium for bronze level coverage for 2014), Eduardo and Julia’s shared responsibility payment is $497 for 2014, or $41.41 per month for each month the family is uninsured (1/12 of $497 equals $41.41).

Page Last Reviewed or Updated: 24-Mar-2014

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