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File taxes online free federal and state 6. File taxes online free federal and state   How To Get Tax Help Table of Contents Whether it's help with a tax issue, preparing your tax return or a need for a free publication or form, get the help you need the way you want it: online, use a smart phone, call or walk in to an IRS office or volunteer site near you. File taxes online free federal and state Free help with your return. File taxes online free federal and state   You can get free help preparing your return nationwide from IRS-certified volunteers. File taxes online free federal and state The Volunteer Income Tax Assistance (VITA) program helps low-to-moderate income, elderly, people with disabilities, and limited English proficient taxpayers. File taxes online free federal and state The Tax Counseling for the Elderly (TCE) program helps taxpayers age 60 and older with their tax returns. File taxes online free federal and state Most VITA and TCE sites offer free electronic filing and all volunteers will let you know about credits and deductions you may be entitled to claim. File taxes online free federal and state In addition, some VITA and TCE sites provide taxpayers the opportunity to prepare their own return with help from an IRS-certified volunteer. File taxes online free federal and state To find the nearest VITA or TCE site, you can use the VITA Locator Tool on IRS. File taxes online free federal and state gov, download the IRS2Go app, or call 1-800-906-9887. File taxes online free federal and state   As part of the TCE program, AARP offers the Tax-Aide counseling program. File taxes online free federal and state To find the nearest AARP Tax-Aide site, visit AARP's website at www. File taxes online free federal and state aarp. File taxes online free federal and state org/money/taxaide or call 1-888-227-7669. File taxes online free federal and state For more information on these programs, go to IRS. File taxes online free federal and state gov and enter “VITA” in the search box. File taxes online free federal and state   For more information on these programs, go to IRS. File taxes online free federal and state gov and enter “VITA” in the search box. File taxes online free federal and state Internet. File taxes online free federal and state    IRS. File taxes online free federal and state gov and IRS2Go are ready when you are —24 hours a day, 7 days a week. File taxes online free federal and state Download the free IRS2Go app from the iTunes app store or from Google Play. File taxes online free federal and state Use it to check your refund status, order transcripts of your tax returns or tax account, watch the IRS YouTube channel, get IRS news as soon as it's released to the public, subscribe to filing season updates or daily tax tips, and follow the IRS Twitter news feed, @IRSnews, to get the latest federal tax news, including information about tax law changes and important IRS programs. File taxes online free federal and state Check the status of your 2013 refund with the Where's My Refund? application on IRS. File taxes online free federal and state gov or download the IRS2Go app and select the Refund Status option. File taxes online free federal and state The IRS issues more than 9 out of 10 refunds in less than 21 days. File taxes online free federal and state Using these applications, you can start checking on the status of your return within 24 hours after we receive your e-filed return or 4 weeks after you mail a paper return. File taxes online free federal and state You will also be given a personalized refund date as soon as the IRS processes your tax return and approves your refund. File taxes online free federal and state The IRS updates Where's My Refund? every 24 hours, usually overnight, so you only need to check once a day. File taxes online free federal and state Use the Interactive Tax Assistant (ITA) to research your tax questions. File taxes online free federal and state No need to wait on the phone or stand in line. File taxes online free federal and state The ITA is available 24 hours a day, 7 days a week, and provides you with a variety of tax information related to general filing topics, deductions, credits, and income. File taxes online free federal and state When you reach the response screen, you can print the entire interview and the final response for your records. File taxes online free federal and state New subject areas are added on a regular basis. File taxes online free federal and state  Answers not provided through ITA may be found in Tax Trails, one of the Tax Topics on IRS. File taxes online free federal and state gov which contain general individual and business tax information or by searching the IRS Tax Map, which includes an international subject index. File taxes online free federal and state You can use the IRS Tax Map, to search publications and instructions by topic or keyword. File taxes online free federal and state The IRS Tax Map integrates forms and publications into one research tool and provides single-point access to tax law information by subject. File taxes online free federal and state When the user searches the IRS Tax Map, they will be provided with links to related content in existing IRS publications, forms and instructions, questions and answers, and Tax Topics. File taxes online free federal and state Coming this filing season, you can immediately view and print for free all 5 types of individual federal tax transcripts (tax returns, tax account, record of account, wage and income statement, and certification of non-filing) using Get Transcript. File taxes online free federal and state You can also ask the IRS to mail a return or an account transcript to you. File taxes online free federal and state Only the mail option is available by choosing the Tax Records option on the IRS2Go app by selecting Mail Transcript on IRS. File taxes online free federal and state gov or by calling 1-800-908-9946. File taxes online free federal and state Tax return and tax account transcripts are generally available for the current year and the past three years. File taxes online free federal and state Determine if you are eligible for the EITC and estimate the amount of the credit with the Earned Income Tax Credit (EITC) Assistant. File taxes online free federal and state Visit Understanding Your IRS Notice or Letter to get answers to questions about a notice or letter you received from the IRS. File taxes online free federal and state If you received the First Time Homebuyer Credit, you can use the First Time Homebuyer Credit Account Look-up tool for information on your repayments and account balance. File taxes online free federal and state Check the status of your amended return using Where's My Amended Return? Go to IRS. File taxes online free federal and state gov and enter Where's My Amended Return? in the search box. File taxes online free federal and state You can generally expect your amended return to be processed up to 12 weeks from the date we receive it. File taxes online free federal and state It can take up to 3 weeks from the date you mailed it to show up in our system. File taxes online free federal and state Make a payment using one of several safe and convenient electronic payment options available on IRS. File taxes online free federal and state gov. File taxes online free federal and state Select the Payment tab on the front page of IRS. File taxes online free federal and state gov for more information. File taxes online free federal and state Determine if you are eligible and apply for an online payment agreement, if you owe more tax than you can pay today. File taxes online free federal and state Figure your income tax withholding with the IRS Withholding Calculator on IRS. File taxes online free federal and state gov. File taxes online free federal and state Use it if you've had too much or too little withheld, your personal situation has changed, you're starting a new job or you just want to see if you're having the right amount withheld. File taxes online free federal and state Determine if you might be subject to the Alternative Minimum Tax by using the Alternative Minimum Tax Assistant on IRS. File taxes online free federal and state gov. File taxes online free federal and state Request an Electronic Filing PIN by going to IRS. File taxes online free federal and state gov and entering Electronic Filing PIN in the search box. File taxes online free federal and state Download forms, instructions and publications, including accessible versions for people with disabilities. File taxes online free federal and state Locate the nearest Taxpayer Assistance Center (TAC) using the Office Locator tool on IRS. File taxes online free federal and state gov, or choose the Contact Us option on the IRS2Go app and search Local Offices. File taxes online free federal and state An employee can answer questions about your tax account or help you set up a payment plan. File taxes online free federal and state Before you visit, check the Office Locator on IRS. File taxes online free federal and state gov, or Local Offices under Contact Us on IRS2Go to confirm the address, phone number, days and hours of operation, and the services provided. File taxes online free federal and state If you have a special need, such as a disability, you can request an appointment. File taxes online free federal and state Call the local number listed in the Office Locator, or look in the phone book under United States Government, Internal Revenue Service. File taxes online free federal and state Apply for an Employer Identification Number (EIN). File taxes online free federal and state Go to IRS. File taxes online free federal and state gov and enter Apply for an EIN in the search box. File taxes online free federal and state Read the Internal Revenue Code, regulations, or other official guidance. File taxes online free federal and state Read Internal Revenue Bulletins. File taxes online free federal and state Sign up to receive local and national tax news and more by email. File taxes online free federal and state Just click on “subscriptions” above the search box on IRS. File taxes online free federal and state gov and choose from a variety of options. File taxes online free federal and state Phone. File taxes online free federal and state    You can call the IRS, or you can carry it in your pocket with the IRS2Go app on your smart phone or tablet. File taxes online free federal and state Download the free IRS2Go app from the iTunes app store or from Google Play. File taxes online free federal and state Call to locate the nearest volunteer help site, 1-800-906-9887 or you can use the VITA Locator Tool on IRS. File taxes online free federal and state gov, or download the IRS2Go app. File taxes online free federal and state Low-to-moderate income, elderly, people with disabilities, and limited English proficient taxpayers can get free help with their tax return from the nationwide Volunteer Income Tax Assistance (VITA) program. File taxes online free federal and state The Tax Counseling for the Elderly (TCE) program helps taxpayers age 60 and older with their tax returns. File taxes online free federal and state Most VITA and TCE sites offer free electronic filing. File taxes online free federal and state Some VITA and TCE sites provide IRS-certified volunteers who can help prepare your tax return. File taxes online free federal and state Through the TCE program, AARP offers the Tax-Aide counseling program; call 1-888-227-7669 to find the nearest Tax-Aide location. File taxes online free federal and state Call the automated Where's My Refund? information hotline to check the status of your 2013 refund 24 hours a day, 7 days a week at 1-800-829-1954. File taxes online free federal and state If you e-file, you can start checking on the status of your return within 24 hours after the IRS receives your tax return or 4 weeks after you've mailed a paper return. File taxes online free federal and state The IRS issues more than 9 out of 10 refunds in less than 21 days. File taxes online free federal and state Where's My Refund? will give you a personalized refund date as soon as the IRS processes your tax return and approves your refund. File taxes online free federal and state Before you call this automated hotline, have your 2013 tax return handy so you can enter your social security number, your filing status, and the exact whole dollar amount of your refund. File taxes online free federal and state The IRS updates Where's My Refund? every 24 hours, usually overnight, so you only need to check once a day. File taxes online free federal and state Note, the above information is for our automated hotline. File taxes online free federal and state Our live phone and walk-in assistors can research the status of your refund only if it's been 21 days or more since you filed electronically or more than 6 weeks since you mailed your paper return. File taxes online free federal and state Call the Amended Return Hotline, 1-866-464-2050, to check the status of your amended return. File taxes online free federal and state You can generally expect your amended return to be processed up to 12 weeks from the date we receive it. File taxes online free federal and state It can take up to 3 weeks from the date you mailed it to show up in our system. File taxes online free federal and state Call 1-800-TAX-FORM (1-800-829-3676) to order current-year forms, instructions, publications, and prior-year forms and instructions (limited to 5 years). File taxes online free federal and state You should receive your order within 10 business days. File taxes online free federal and state Call TeleTax, 1-800-829-4477, to listen to pre-recorded messages covering general and business tax information. File taxes online free federal and state If, between January and April 15, you still have questions about the Form 1040, 1040A, or 1040EZ (like filing requirements, dependents, credits, Schedule D, pensions and IRAs or self-employment taxes), call 1-800-829-1040. File taxes online free federal and state Call using TTY/TDD equipment, 1-800-829-4059 to ask tax questions or order forms and publications. File taxes online free federal and state The TTY/TDD telephone number is for people who are deaf, hard of hearing, or have a speech disability. File taxes online free federal and state These individuals can also contact the IRS through relay services such as the Federal Relay Service. File taxes online free federal and state Walk-in. File taxes online free federal and state   You can find a selection of forms, publications and services — in-person. File taxes online free federal and state Products. File taxes online free federal and state You can walk in to some post offices, libraries, and IRS offices to pick up certain forms, instructions, and publications. File taxes online free federal and state Some IRS offices, libraries, and city and county government offices have a collection of products available to photocopy from reproducible proofs. File taxes online free federal and state Services. File taxes online free federal and state You can walk in to your local TAC for face-to-face tax help. File taxes online free federal and state An employee can answer questions about your tax account or help you set up a payment plan. File taxes online free federal and state Before visiting, use the Office Locator tool on IRS. File taxes online free federal and state gov, or choose the Contact Us option on the IRS2Go app and search Local Offices for days and hours of operation, and services provided. File taxes online free federal and state Mail. File taxes online free federal and state   You can send your order for forms, instructions, and publications to the address below. File taxes online free federal and state You should receive a response within 10 business days after your request is received. File taxes online free federal and state Internal Revenue Service 1201 N. File taxes online free federal and state Mitsubishi Motorway Bloomington, IL 61705-6613    The Taxpayer Advocate Service Is Here to Help You. File taxes online free federal and state The Taxpayer Advocate Service (TAS) is your voice at the IRS. File taxes online free federal and state Our job is to ensure that every taxpayer is treated fairly and that you know and understand your rights. File taxes online free federal and state   What can TAS do for you? We can offer you free help with IRS problems that you can't resolve on your own. File taxes online free federal and state We know this process can be confusing, but the worst thing you can do is nothing at all! TAS can help if you can't resolve your tax problem and: Your problem is causing financial difficulties for you, your family, or your business. File taxes online free federal and state You face (or your business is facing) an immediate threat of adverse action. File taxes online free federal and state You've tried repeatedly to contact the IRS but no one has responded, or the IRS hasn't responded by the date promised. File taxes online free federal and state   If you qualify for our help, you'll be assigned to one advocate who'll be with you at every turn and will do everything possible to resolve your problem. File taxes online free federal and state Here's why we can help: TAS is an independent organization within the IRS. File taxes online free federal and state Our advocates know how to work with the IRS. File taxes online free federal and state Our services are free and tailored to meet your needs. File taxes online free federal and state We have offices in every state, the District of Columbia, and Puerto Rico. File taxes online free federal and state   How can you reach us? If you think TAS can help you, call your local advocate, whose number is in your local directory and at Taxpayer Advocate, or call us toll-free at 1-877-777-4778. File taxes online free federal and state   How else does TAS help taxpayers?  TAS also works to resolve large-scale, systemic problems that affect many taxpayers. File taxes online free federal and state If you know of one of these broad issues, please report it to us through our Systemic Advocacy Management System. File taxes online free federal and state Low Income Taxpayer Clinics   Low Income Taxpayer Clinics (LITCs) serve individuals whose income is below a certain level and need to resolve tax problems such as audits, appeals and tax collection disputes. File taxes online free federal and state Some clinics can provide information about taxpayer rights and responsibilities in different languages for individuals who speak English as a second language. File taxes online free federal and state Visit Taxpayer Advocate or see IRS Publication 4134, Low Income Taxpayer Clinic List. File taxes online free federal and state Prev  Up  Next   Home   More Online Publications
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File taxes online free federal and state Publication 3920 - Main Contents Table of Contents Tax ForgivenessYears Eligible for Tax Forgiveness Amount of Tax Forgiven Refund of Taxes Paid How To Claim Tax Forgiveness Payments to SurvivorsSeptember 11th Victim Compensation Fund of 2001 Qualified Disaster Relief Payments Disability Payments Death Benefits Canceled Debt Payments to Survivors of Public Safety Officers Postponed Tax DeadlinesCovered area. File taxes online free federal and state Disaster Area Losses Estate Tax Reduction Structured Settlement Factoring Transactions Illustrated Worksheets B and C Additional Worksheets How To Get Tax Help Tax Forgiveness The IRS will forgive the federal income tax liabilities of decedents who died as a result of the Oklahoma City attack, September 11 attacks, and anthrax attacks. File taxes online free federal and state Income tax is forgiven for these decedents whether they were killed in an attack or in rescue or recovery operations. File taxes online free federal and state Any forgiven tax liability owed to the IRS will not have to be paid. File taxes online free federal and state Any forgiven tax liability that has already been paid will be refunded. File taxes online free federal and state (See Refund of Taxes Paid, later. File taxes online free federal and state ) To determine the amount of tax to be forgiven, read Years Eligible for Tax Forgiveness first. File taxes online free federal and state Then read Amount of Tax Forgiven. File taxes online free federal and state Decedents whose total forgiven tax liability for all eligible years is less than $10,000 are entitled to $10,000 minimum relief. File taxes online free federal and state Even decedents who were not required to file tax returns for the eligible tax years are entitled to $10,000 minimum relief. File taxes online free federal and state See Minimum Amount of Relief later under Amount of Tax Forgiven. File taxes online free federal and state Years Eligible for Tax Forgiveness The following paragraphs explain which years are eligible for tax forgiveness. File taxes online free federal and state Oklahoma City attack. File taxes online free federal and state   For those who died from this attack, income tax is forgiven for 1994 and all later years up to and including the year of death. File taxes online free federal and state Example 1. File taxes online free federal and state A man was killed in the bombing of the federal building in Oklahoma City on April 19, 1995. File taxes online free federal and state His income tax is forgiven for 1994 and 1995. File taxes online free federal and state Example 2. File taxes online free federal and state A woman was wounded while walking outside the federal building in Oklahoma City on April 19, 1995. File taxes online free federal and state She subsequently died of her wounds in 1996. File taxes online free federal and state Her income tax is forgiven for 1994, 1995, and 1996. File taxes online free federal and state September 11 attacks and anthrax attacks. File taxes online free federal and state   For those who die from these attacks, income tax is forgiven for 2000 and all later years up to and including the year of death. File taxes online free federal and state Example 1. File taxes online free federal and state A Pentagon employee died in the September 11 attack. File taxes online free federal and state Her income tax is forgiven for 2000 and 2001. File taxes online free federal and state Example 2. File taxes online free federal and state A visitor to the World Trade Center died in 2002 of wounds he sustained in the September 11 attack. File taxes online free federal and state His income tax liability is forgiven for 2000, 2001, and 2002. File taxes online free federal and state Amount of Tax Forgiven The IRS will forgive the decedent's income tax liability for all years eligible for tax forgiveness. File taxes online free federal and state On a joint return, only the decedent's part of the joint income tax liability is eligible for forgiveness. File taxes online free federal and state To figure the tax to be forgiven, use the following worksheets. File taxes online free federal and state Use Worksheet A for any eligible year the decedent filed a return as single, married filing separately, head of household, or qualifying widow(er). File taxes online free federal and state Use Worksheet B for any eligible year the decedent filed a joint return. File taxes online free federal and state See the illustrated Worksheet B near the end of this publication. File taxes online free federal and state Do not complete Worksheet A or B if the decedent was not required to file tax returns for the eligible tax years. File taxes online free federal and state Instead, complete Worksheet C and file a return for the decedent's last tax year. File taxes online free federal and state See Minimum Amount of Relief, later. File taxes online free federal and state If you need assistance, call the IRS at 1–866–562–5227 Monday through Friday during the following times. File taxes online free federal and state In English–7 a. File taxes online free federal and state m. File taxes online free federal and state to 10 p. File taxes online free federal and state m. File taxes online free federal and state local time. File taxes online free federal and state In Spanish–8 a. File taxes online free federal and state m. File taxes online free federal and state to 9:30 p. File taxes online free federal and state m. File taxes online free federal and state local time. File taxes online free federal and state Both spouses died. File taxes online free federal and state   If both spouses died as a result of a terrorist attack and they filed a joint return for an eligible tax year, fill out Worksheet B for each spouse for that year. File taxes online free federal and state Do this to determine if each spouse qualifies for the minimum relief of $10,000 (discussed later under Minimum Amount of Relief). File taxes online free federal and state If you are certain that neither spouse's total forgiven tax liability for all eligible years is less than $10,000, skip Worksheet B. File taxes online free federal and state However, attach a computation of the forgiven tax liability to the final income tax return or amended tax return for each eligible year. File taxes online free federal and state The forgiven tax liability is the total tax shown on the joint return minus the taxes listed in the instructions for line 4 of Worksheet B. File taxes online free federal and state Residents of community property states. File taxes online free federal and state   If the decedent was domiciled in a community property state and the spouse reported half the community income on a separate return, the surviving spouse can get a refund of taxes paid on his or her share of the decedent's income for the eligible years. File taxes online free federal and state Also, all of the decedent's income taxes paid for the eligible years will be refunded to either the executor or administrator of the estate, or to the surviving spouse if there is no legal representative. File taxes online free federal and state Worksheet B. File taxes online free federal and state Figuring the Tax To Be Forgiven (For Decedents Who Filed a Joint Return)       (A) First Eligible Year (1994 or 2000) (B) Second Eligible Year (1995 or 2001) (C) Third Eligible Year (1996 or 2002) 1 Enter the years eligible for forgiveness. File taxes online free federal and state 1       2 Enter the decedent's taxable income. File taxes online free federal and state Figure taxable income as if a separate return had been filed. File taxes online free federal and state See the instructions. File taxes online free federal and state 2       3 Enter the decedent's total tax. File taxes online free federal and state See the instructions. File taxes online free federal and state 3       4 Enter the total, if any, of the decedent's taxes not eligible for forgiveness. File taxes online free federal and state See the instructions. File taxes online free federal and state 4       5 Subtract line 4 from line 3. File taxes online free federal and state 5       6 Enter the surviving spouse's taxable income. File taxes online free federal and state Figure taxable income as if a separate return had been filed. File taxes online free federal and state See the instructions. File taxes online free federal and state 6       7 Enter the surviving spouse's total tax. File taxes online free federal and state See the instructions. File taxes online free federal and state 7       8 Enter the total, if any, of the surviving spouse's taxes listed in the instructions for line 4. File taxes online free federal and state 8       9 Subtract line 8 from line 7. File taxes online free federal and state 9       10 Add lines 5 and 9. File taxes online free federal and state 10       11 Enter the total tax from the joint return. File taxes online free federal and state See Table 1 on page 5 for the line number for years before 2002. File taxes online free federal and state 11       12 Add lines 4 and 8. File taxes online free federal and state 12       13 Subtract line 12 from line 11. File taxes online free federal and state 13       14 Divide line 5 by line 10. File taxes online free federal and state Enter the result as a decimal. File taxes online free federal and state 14       15 Tax to be forgiven. File taxes online free federal and state Multiply line 13 by line 14 and enter the result. File taxes online free federal and state 15       Note. File taxes online free federal and state If the total of columns (A), (B), and (C) of line 15 (including any amounts shown on line 5 of Worksheet A) is less than $10,000, also complete Worksheet C. File taxes online free federal and state Attach the computation of the tax to be forgiven or a copy of this worksheet to the decedent's final income tax return or amended tax return (Form 1040X) for each year listed on line 1. File taxes online free federal and state If filing Form 1040X for an eligible year, enter the amount from line 15 above on Form 1040X in column B of line 10 as a decrease in tax. File taxes online free federal and state The IRS will determine the amount to be refunded. File taxes online free federal and state Worksheet B. File taxes online free federal and state Figuring the Tax To Be Forgiven (For Decedents Who Filed a Joint Return)       (A) First Eligible Year (1994 or 2000) (B) Second Eligible Year (1995 or 2001) (C) Third Eligible Year (1996 or 2002) 1 Enter the years eligible for forgiveness. File taxes online free federal and state 1       2 Enter the decedent's taxable income. File taxes online free federal and state Figure taxable income as if a separate return had been filed. File taxes online free federal and state See the instructions. File taxes online free federal and state 2       3 Enter the decedent's total tax. File taxes online free federal and state See the instructions. File taxes online free federal and state 3       4 Enter the total, if any, of the decedent's taxes not eligible for forgiveness. File taxes online free federal and state See the instructions. File taxes online free federal and state 4       5 Subtract line 4 from line 3. File taxes online free federal and state 5       6 Enter the surviving spouse's taxable income. File taxes online free federal and state Figure taxable income as if a separate return had been filed. File taxes online free federal and state See the instructions. File taxes online free federal and state 6       7 Enter the surviving spouse's total tax. File taxes online free federal and state See the instructions. File taxes online free federal and state 7       8 Enter the total, if any, of the surviving spouse's taxes listed in the instructions for line 4. File taxes online free federal and state 8       9 Subtract line 8 from line 7. File taxes online free federal and state 9       10 Add lines 5 and 9. File taxes online free federal and state 10       11 Enter the total tax from the joint return. File taxes online free federal and state See Table 1 on page 5 for the line number for years before 2002. File taxes online free federal and state 11       12 Add lines 4 and 8. File taxes online free federal and state 12       13 Subtract line 12 from line 11. File taxes online free federal and state 13       14 Divide line 5 by line 10. File taxes online free federal and state Enter the result as a decimal. File taxes online free federal and state 14       15 Tax to be forgiven. File taxes online free federal and state Multiply line 13 by line 14 and enter the result. File taxes online free federal and state 15       Note. File taxes online free federal and state If the total of columns (A), (B), and (C) of line 15 (including any amounts shown on line 5 of Worksheet A) is less than $10,000, also complete Worksheet C. File taxes online free federal and state Attach the computation of the tax to be forgiven or a copy of this worksheet to the decedent's final income tax return or amended tax return (Form 1040X) for each year listed on line 1. File taxes online free federal and state If filing Form 1040X for an eligible year, enter the amount from line 15 above on Form 1040X in column B of line 10 as a decrease in tax. File taxes online free federal and state The IRS will determine the amount to be refunded. File taxes online free federal and state Instructions for Worksheet B Table 1. File taxes online free federal and state Total Tax Line on Decedent's Return Note: Use this table to find the total tax line on the decedent's income tax return. File taxes online free federal and state * Form 1994 1995 1996 2000 2001 1040 Line 53 Line 54 Line 51 Line 57 Line 58 1040A Line 27 Line 28 Line 28 Line 35 File Form 1040 1040EZ Line 9 Line 10 Line 10 Line 10 TeleFile Tax Record ** Line E Line J Line K 1040NR Line 51 Line 52 Line 49 Line 54 Line 54 1040NR–EZ N/A Line 17 Line 17 Line 18 File Form 1040NR * Line numbers for the 2002 forms were not available when this publication went to print. File taxes online free federal and state ** File Form 4506 to get a transcript of the decedent's account. File taxes online free federal and state Table 1. File taxes online free federal and state Total Tax Line on Decedent's Return Note: Use this table to find the total tax line on the decedent's income tax return. File taxes online free federal and state * Form 1994 1995 1996 2000 2001 1040 Line 53 Line 54 Line 51 Line 57 Line 58 1040A Line 27 Line 28 Line 28 Line 35 File Form 1040 1040EZ Line 9 Line 10 Line 10 Line 10 TeleFile Tax Record ** Line E Line J Line K 1040NR Line 51 Line 52 Line 49 Line 54 Line 54 1040NR–EZ N/A Line 17 Line 17 Line 18 File Form 1040NR * Line numbers for the 2002 forms were not available when this publication went to print. File taxes online free federal and state ** File Form 4506 to get a transcript of the decedent's account. File taxes online free federal and state Lines 2 and 6. File taxes online free federal and state   Allocate income and deductions in the same manner they would have been allocated if the spouses had filed separate returns. File taxes online free federal and state   Allocate wages and salaries to the spouse who performed the services and received the Form W-2. File taxes online free federal and state Business and investment income (including capital gains) are generally allocated to the spouse who owned the business or investment that produced the income. File taxes online free federal and state Income from a jointly owned business or investment should be allocated equally between the spouses unless there is evidence that shows a different allocation is appropriate. File taxes online free federal and state   Allocate business deductions to the owner of the business. File taxes online free federal and state Allocate personal deductions (such as itemized deductions for mortgage interest and taxes) equally between the spouses unless there is evidence that shows a different allocation is appropriate. File taxes online free federal and state Lines 3 and 7. File taxes online free federal and state   Figure the total tax as if a separate return had been filed. File taxes online free federal and state The total tax is the tax that would have been entered on the tax return line shown in Table 1 if a separate return had been filed. File taxes online free federal and state When figuring the tax using the Tax Table or Tax Rate Schedule, use the “Married filing separately” column in the Tax Table or Tax Rate Schedule Y-2. File taxes online free federal and state   When figuring the total tax, allocate credits and other taxes, if any, in the same manner as they would have been allocated if the spouses had filed separate returns. File taxes online free federal and state If a credit would not have been allowed on a separate return, allocate the credit shown on the joint return between the spouses. File taxes online free federal and state Examples of credits generally not allowed on a separate return are the child and dependent care credit, credit for the elderly, adoption credit, education credits, and earned income credit. File taxes online free federal and state Line 4. File taxes online free federal and state   Enter the total, if any, of the following taxes. File taxes online free federal and state Self-employment tax. File taxes online free federal and state Social security and Medicare tax on tip income not reported to employer. File taxes online free federal and state Tax on excess contributions to IRAs, Coverdell education savings accounts (formerly Ed IRAs), or Archer MSAs (formerly medical savings accounts). File taxes online free federal and state Tax on excess accumulation in qualified retirement plans. File taxes online free federal and state Household employment taxes. File taxes online free federal and state Uncollected social security and Medicare or RRTA tax on tips or group-term life insurance. File taxes online free federal and state Tax on golden parachute payments. File taxes online free federal and state Minimum Amount of Relief The minimum amount of relief is $10,000. File taxes online free federal and state If the decedent's total forgiven tax liability for all eligible years is less than $10,000, the difference between $10,000 and the total forgiven tax liability for those years will be treated as a tax payment for the decedent's last tax year. File taxes online free federal and state The IRS will refund the difference as explained under Refund of Taxes Paid. File taxes online free federal and state Use Worksheet C to figure the additional tax payment. File taxes online free federal and state But first complete Worksheet A or B, unless the decedent was not required to file tax returns for the eligible tax years. File taxes online free federal and state Example 1. File taxes online free federal and state An individual who died in the September 11 attacks had an income tax liability of $-0- for 2000 and $6,400 for 2001. File taxes online free federal and state The $6,400 is eligible for forgiveness. File taxes online free federal and state The IRS will forgive $6,400 and treat the difference between $10,000 and $6,400 ($3,600) as a tax payment for 2001. File taxes online free federal and state Example 2. File taxes online free federal and state A child who died in the September 11 attacks had no (-0-) income tax liability for 2000 or 2001. File taxes online free federal and state The IRS will treat $10,000 as a tax payment for 2001. File taxes online free federal and state Income received after date of death. File taxes online free federal and state   Generally, income of the decedent received after the date of death must be reported on Form 1041 if the estate has gross income for the tax year of $600 or more. File taxes online free federal and state Examples are the final paycheck or dividends on stock owned by the decedent. File taxes online free federal and state However, this income is exempt from income tax and is not included on Form 1041 if it is received: After the date of the decedent's death, and Before the end of the decedent's tax year (determined without regard to death). File taxes online free federal and state Nonqualifying income. File taxes online free federal and state   The following income is not exempt from tax. File taxes online free federal and state The tax on it is not eligible for forgiveness. File taxes online free federal and state Deferred compensation that would have been payable if the death had occurred because of an event other than these attacks. File taxes online free federal and state Amounts that would not have been payable but for an action taken after September 11, 2001. File taxes online free federal and state The following are examples of nonqualifying income. File taxes online free federal and state Amounts payable from a qualified retirement plan or IRA to the beneficiary or estate of the decedent. File taxes online free federal and state Amounts payable only as death or survivor's benefits from pre-existing arrangements that would have been paid if the death had occurred for another reason. File taxes online free federal and state Income received as a result of adjustments made by the decedent's employer to a plan or arrangement to accelerate the vesting of restricted property or the payment of nonqualified deferred compensation after the date of the attack. File taxes online free federal and state Interest on savings bonds cashed by the beneficiary of the decedent. File taxes online free federal and state If you are responsible for the estate of a decedent, see Publication 559. File taxes online free federal and state Publication 559 discusses how to complete and file federal income tax returns and explains your responsibility to pay any taxes due. File taxes online free federal and state Instructions for lines 2–9 of Worksheet C. File taxes online free federal and state   The tax that would have been payable on the exempt income (discussed earlier) must be considered when determining whether a decedent is entitled to the $10,000 minimum relief. File taxes online free federal and state To figure the tax that would have been payable, you can use lines 2 through 9 of Worksheet C. File taxes online free federal and state Or, if special requirements are met, you can use the alternative computation instead. File taxes online free federal and state See Alternative computation, later. File taxes online free federal and state   You have to use lines 2–9 (or the alternative computation) to figure the tax that would have been payable even if Form 1041 was not required to be filed. File taxes online free federal and state Use Form 1041 to figure what the taxable income would be without including the exempt income. File taxes online free federal and state Then enter that taxable income (even if a negative number) on line 2 of Worksheet C (or line 1 of Worksheet D, Alternative Computation of Tax on Exempt Income (Line 9 of Worksheet C)). File taxes online free federal and state Alternative computation. File taxes online free federal and state   Instead of using lines 2–8 of Worksheet C to figure the tax on exempt income (line 9 of Worksheet C), you may be able to use Worksheet D. File taxes online free federal and state You can use Worksheet D to figure the tax on the exempt income payable by the estate and its beneficiaries only if both of the following requirements are met. File taxes online free federal and state The estate claimed an income distribution deduction on line 18 (Form 1041). File taxes online free federal and state Each beneficiary submits the information necessary to refigure the income tax payable on the exempt income received from the decedent's estate. File taxes online free federal and state If requirement (2) is met but requirement (1) is not, you can still use Worksheet D if: Form 1041 was not required because exempt income was received, and The estate would have claimed an income distribution deduction if the exempt income were taxable. File taxes online free federal and state If you use this alternative computation, skip lines 2–8 of Worksheet C and enter the amount from line 8 of Worksheet D on line 9 of Worksheet C. File taxes online free federal and state Complete the rest of Worksheet C to determine the additional payment allowed. File taxes online free federal and state Worksheet C. File taxes online free federal and state Amount Treated as Tax Payment for Decedent's Last Tax Year Caution: The decedent is entitled to minimum relief of $10,000. File taxes online free federal and state Complete this worksheet only if the total tax forgiven for all eligible years is less than $10,000. File taxes online free federal and state 1 Minimum relief amount. File taxes online free federal and state Note: Before completing lines 2–9, see Instructions for lines 2–9 of Worksheet C. File taxes online free federal and state 1 $10,000 2 Enter the taxable income from line 22 (Form 1041) 2       3 Enter the distribution deduction from line 18 (Form 1041) . File taxes online free federal and state 3       4 Add lines 2 and 3. File taxes online free federal and state 4       5 Enter exempt income received after death minus expenses allocable to exempt income. File taxes online free federal and state (See Income received after date of death on page 5. File taxes online free federal and state ) 5       6 Add lines 4 and 5. File taxes online free federal and state 6       7 Figure the tax on line 6 using Schedule G (Form 1041). File taxes online free federal and state 7       8 Figure the tax on line 4 using Schedule G (Form 1041). File taxes online free federal and state 8       9 Tax on exempt income. File taxes online free federal and state Subtract line 8 from line 7. File taxes online free federal and state 9       10 Enter the total of columns (A)–(C) from line 5 of Worksheet A or line 15 of Worksheet B. File taxes online free federal and state If the decedent was not required to file tax returns for the eligible tax years, enter -0-. File taxes online free federal and state 10       11 Add lines 9 and 10. File taxes online free federal and state 11   12 Additional payment allowed. File taxes online free federal and state If line 11 is $10,000 or more, enter -0- and stop here. File taxes online free federal and state No additional amount is allowed as a tax payment. File taxes online free federal and state Otherwise, subtract line 11 from line 1 and enter the result. File taxes online free federal and state 12   Note. File taxes online free federal and state The amount on line 12 is allowed as a tax payment for the decedent's last tax year (usually 1995 or 2001). File taxes online free federal and state Attach the computation of the additional payment allowed or a copy of this worksheet to the original or amended income tax return for the decedent's last tax year. File taxes online free federal and state If filing Form 1040, include the amount from line 12 above on the “Other payments” line of the form. File taxes online free federal and state Write "Sec. File taxes online free federal and state 692(d)(2) Payment" and the amount to the right of the entry space. File taxes online free federal and state Also indicate whether a Form 1041 is being filed for the decedent's estate. File taxes online free federal and state If filing Form 1040X, include the amount from line 12 above on Form 1040X on line 15, columns (B) and (C). File taxes online free federal and state Write “Sec. File taxes online free federal and state 692(d)(2) Payment” on the dotted line to the left of the entry space. File taxes online free federal and state Worksheet C. File taxes online free federal and state Amount Treated as Tax Payment for Decedent's Last Tax Year Caution: The decedent is entitled to minimum relief of $10,000. File taxes online free federal and state Complete this worksheet only if the total tax forgiven for all eligible years is less than $10,000. File taxes online free federal and state 1 Minimum relief amount. File taxes online free federal and state Note: Before completing lines 2–9, see Instructions for lines 2–9 of Worksheet C. File taxes online free federal and state 1 $10,000 2 Enter the taxable income from line 22 (Form 1041) 2       3 Enter the distribution deduction from line 18 (Form 1041) . File taxes online free federal and state 3       4 Add lines 2 and 3. File taxes online free federal and state 4       5 Enter exempt income received after death minus expenses allocable to exempt income. File taxes online free federal and state (See Income received after date of death on page 5. File taxes online free federal and state ) 5       6 Add lines 4 and 5. File taxes online free federal and state 6       7 Figure the tax on line 6 using Schedule G (Form 1041). File taxes online free federal and state 7       8 Figure the tax on line 4 using Schedule G (Form 1041). File taxes online free federal and state 8       9 Tax on exempt income. File taxes online free federal and state Subtract line 8 from line 7. File taxes online free federal and state 9       10 Enter the total of columns (A)–(C) from line 5 of Worksheet A or line 15 of Worksheet B. File taxes online free federal and state If the decedent was not required to file tax returns for the eligible tax years, enter -0-. File taxes online free federal and state 10       11 Add lines 9 and 10. File taxes online free federal and state 11   12 Additional payment allowed. File taxes online free federal and state If line 11 is $10,000 or more, enter -0- and stop here. File taxes online free federal and state No additional amount is allowed as a tax payment. File taxes online free federal and state Otherwise, subtract line 11 from line 1 and enter the result. File taxes online free federal and state 12   Note. File taxes online free federal and state The amount on line 12 is allowed as a tax payment for the decedent's last tax year (usually 1995 or 2001). File taxes online free federal and state Attach the computation of the additional payment allowed or a copy of this worksheet to the original or amended income tax return for the decedent's last tax year. File taxes online free federal and state If filing Form 1040, include the amount from line 12 above on the “Other payments” line of the form. File taxes online free federal and state Write "Sec. File taxes online free federal and state 692(d)(2) Payment" and the amount to the right of the entry space. File taxes online free federal and state Also indicate whether a Form 1041 is being filed for the decedent's estate. File taxes online free federal and state If filing Form 1040X, include the amount from line 12 above on Form 1040X on line 15, columns (B) and (C). File taxes online free federal and state Write “Sec. File taxes online free federal and state 692(d)(2) Payment” on the dotted line to the left of the entry space. File taxes online free federal and state Worksheet D. File taxes online free federal and state Alternative Computation of Tax on Exempt Income (Line 9 of Worksheet C) 1 Enter the taxable income from line 22 (Form 1041) 1   2 Enter exempt income received after death minus expenses allocable to exempt income. File taxes online free federal and state (See Income received after date of death on page 5. File taxes online free federal and state ) 2   3 Add lines 1 and 2 3   4 Figure the tax on line 3 using Schedule G (Form 1041). File taxes online free federal and state 4   5 Figure the tax on line 1 using Schedule G (Form 1041). File taxes online free federal and state 5   6 Estate's tax on exempt income. File taxes online free federal and state Subtract line 5 from line 4 6   7 Beneficiaries' tax on exempt income. File taxes online free federal and state Figure the total tax that would have been payable by all beneficiaries. File taxes online free federal and state Do this by including in each beneficiary's gross income the exempt income received from the decedent's estate and refiguring the income tax. File taxes online free federal and state Add the amounts by which each beneficiary's income tax is increased. File taxes online free federal and state 7   8 Add lines 6 and 7. File taxes online free federal and state Enter this amount on line 9 of Worksheet C. File taxes online free federal and state 8   Worksheet D. File taxes online free federal and state Alternative Computation of Tax on Exempt Income (Line 9 of Worksheet C) 1 Enter the taxable income from line 22 (Form 1041) 1   2 Enter exempt income received after death minus expenses allocable to exempt income. File taxes online free federal and state (See Income received after date of death on page 5. File taxes online free federal and state ) 2   3 Add lines 1 and 2 3   4 Figure the tax on line 3 using Schedule G (Form 1041). File taxes online free federal and state 4   5 Figure the tax on line 1 using Schedule G (Form 1041). File taxes online free federal and state 5   6 Estate's tax on exempt income. File taxes online free federal and state Subtract line 5 from line 4 6   7 Beneficiaries' tax on exempt income. File taxes online free federal and state Figure the total tax that would have been payable by all beneficiaries. File taxes online free federal and state Do this by including in each beneficiary's gross income the exempt income received from the decedent's estate and refiguring the income tax. File taxes online free federal and state Add the amounts by which each beneficiary's income tax is increased. File taxes online free federal and state 7   8 Add lines 6 and 7. File taxes online free federal and state Enter this amount on line 9 of Worksheet C. File taxes online free federal and state 8   Refund of Taxes Paid The IRS will refund the following forgiven income tax liabilities. File taxes online free federal and state Income tax liabilities that have been paid. File taxes online free federal and state Income tax liabilities treated as paid because the total tax liability for all years eligible for tax forgiveness is less than $10,000. File taxes online free federal and state See Minimum Amount of Relief, earlier. File taxes online free federal and state Example 1. File taxes online free federal and state A man who died in the September 11 attacks had an income tax liability of $7,500 for 2000 and $6,500 for 2001. File taxes online free federal and state The total, $14,000, is eligible for tax forgiveness. File taxes online free federal and state However, he paid only $13,000 of that amount. File taxes online free federal and state The IRS will refund the $13,000 paid. File taxes online free federal and state Example 2. File taxes online free federal and state A child who died in the September 11 attacks had no income tax liability for 2000 or 2001. File taxes online free federal and state The child qualifies for the minimum relief of $10,000. File taxes online free federal and state The $10,000 is treated as a tax payment for 2001 and will be refunded. File taxes online free federal and state Period for filing a claim for credit or refund. File taxes online free federal and state   To obtain a tax refund on a previously filed income tax return, file an amended return (Form 1040X or an amended Form 1041) within 3 years from the time the return was filed or 2 years from the time the tax was paid, whichever is later. File taxes online free federal and state For example, you have until April 15, 2004, to file an amended return on a 2000 Form 1040, 1040A, or 1040EZ that was filed by April 16, 2001, and for which the tax was paid when due. File taxes online free federal and state To obtain a refund on a return that has not been filed, file the return within 3 years of the original due date of the return. File taxes online free federal and state Extension of time for victims of Oklahoma City attack. File taxes online free federal and state   The period described above has been extended for victims of the Oklahoma City attack. File taxes online free federal and state Survivors and personal representatives of these victims have until January 22, 2003, to file an original or amended return. File taxes online free federal and state How To Claim Tax Forgiveness Use the following procedures to claim income tax forgiveness. File taxes online free federal and state Which Form To Use The form you use depends on whether an income tax return for the eligible year was already filed for the decedent. File taxes online free federal and state Return required but not yet filed. File taxes online free federal and state   File Form 1040 if the decedent was a U. File taxes online free federal and state S. File taxes online free federal and state citizen or resident. File taxes online free federal and state File Form 1040NR if the decedent was a nonresident alien. File taxes online free federal and state A nonresident alien is someone who is not a U. File taxes online free federal and state S. File taxes online free federal and state citizen or resident. File taxes online free federal and state Return required and already filed. File taxes online free federal and state   File a separate Form 1040X for each year you are claiming tax relief. File taxes online free federal and state Return not required and not filed. File taxes online free federal and state   File Form 1040 only for the year of death if the decedent was a U. File taxes online free federal and state S. File taxes online free federal and state citizen or resident. File taxes online free federal and state File Form 1040NR if the decedent was a nonresident alien. File taxes online free federal and state Return not required but already filed. File taxes online free federal and state   File Form 1040X only for the year of death. File taxes online free federal and state How to complete the returns. File taxes online free federal and state   Fill out Form 1040 or 1040NR according to its instructions but do not reduce the decedent's tax liability by any taxes that will be forgiven. File taxes online free federal and state Attach to each return a computation of the income tax to be forgiven or a copy of Worksheet A or B. File taxes online free federal and state If filing Form 1040 or Form 1040NR, also attach any Forms W–2. File taxes online free federal and state If the total forgiven tax liability for all eligible years is less than $10,000, attach to the decedent's final return a computation of the additional tax payment allowed or a copy of Worksheet C. File taxes online free federal and state Also, please write one of the following across the top of page 1 of each return. File taxes online free federal and state KITA—Oklahoma City KITA—9/11 KITA—Anthrax “KITA” means “killed in terrorist attack. File taxes online free federal and state ” Need a copy of a previously filed return?   You will find it easier to prepare Form 1040X if you have a copy of the decedent's previously filed tax return. File taxes online free federal and state If you need a copy, use Form 4506. File taxes online free federal and state The IRS will provide a free copy of the tax return if you write “DISASTER” in the top margin of Form 4506. File taxes online free federal and state Attach Letters Testamentary or other evidence to establish that you are authorized to act for the decedent's estate. File taxes online free federal and state Send Form 4506 to the address shown in the form instructions. File taxes online free federal and state Taxpayer identification number. File taxes online free federal and state   A taxpayer identification number must be furnished on the decedent's returns. File taxes online free federal and state This is usually the decedent's social security number (SSN). File taxes online free federal and state However, a nonresident alien who is not eligible to get an SSN should have an individual taxpayer identification number (ITIN). File taxes online free federal and state If the decedent was a nonresident alien, had neither an SSN nor an ITIN, and was not required to file a U. File taxes online free federal and state S. File taxes online free federal and state income tax return for any tax year, do not apply for an ITIN. File taxes online free federal and state You may claim a refund by filing Form 1040NR without an SSN or ITIN. File taxes online free federal and state Necessary Documents Please attach the following documents to the return or amended return. File taxes online free federal and state Proof of death. File taxes online free federal and state   Attach a copy of the death certificate. File taxes online free federal and state If the Department of Defense issued DD Form 1300, Report of Casualty, you can attach that form instead of the death certificate. File taxes online free federal and state Form 1310. File taxes online free federal and state   You must send Form 1310 with all returns and claims for refund, unless either of the following applies. File taxes online free federal and state You are a surviving spouse filing an original or amended joint return with the decedent. File taxes online free federal and state You are a personal representative filing an original Form 1040 or Form 1040NR for the decedent and a court certificate showing your appointment is attached to the return. File taxes online free federal and state A personal representative is an executor or administrator of a decedent's estate, as certified or appointed by the court. File taxes online free federal and state A copy of the decedent's will cannot be accepted as evidence that you are the personal representative. File taxes online free federal and state      If you have proof of death but do not have enough tax information to file a timely claim for a refund, file Form 1040X with Form 1310. File taxes online free federal and state Include a statement saying an amended return will be filed as soon as the necessary tax information is available. File taxes online free federal and state Where To File The IRS has set up a special office for processing returns and claims for tax forgiveness. File taxes online free federal and state Use one of the addresses shown below. File taxes online free federal and state Where you file the returns or claims depends on whether you use the U. File taxes online free federal and state S. File taxes online free federal and state Postal Service or a private delivery service. File taxes online free federal and state Please do not send these returns or claims to any of the addresses shown in the tax form instructions. File taxes online free federal and state U. File taxes online free federal and state S. File taxes online free federal and state Postal Service. File taxes online free federal and state   If you use the U. File taxes online free federal and state S. File taxes online free federal and state Postal Service, file these returns and claims at the following address. File taxes online free federal and state Internal Revenue Service P. File taxes online free federal and state O. File taxes online free federal and state Box 4053 Woburn, MA 01888 Private delivery service. File taxes online free federal and state   Private delivery services cannot deliver items to P. File taxes online free federal and state O. File taxes online free federal and state boxes. File taxes online free federal and state If you use a private delivery service, file these returns and claims at the following address. File taxes online free federal and state Internal Revenue Service Stop 661 310 Lowell St. File taxes online free federal and state Andover, MA 01810 Designated private delivery services. File taxes online free federal and state   You can use the following private delivery services to file these returns and claims. File taxes online free federal and state Airborne Express (Airborne): Overnight Air Express Service, Next Afternoon Service, and Second Day Service. File taxes online free federal and state DHL Worldwide Express (DHL): DHL “Same Day” Service, and DHL USA Overnight. File taxes online free federal and state Federal Express (FedEx): FedEx Priority Overnight, FedEx Standard Overnight, and FedEx 2Day. File taxes online free federal and state United Parcel Service (UPS): UPS Next Day Air, UPS Next Day Air Saver, UPS 2nd Day Air, UPS 2nd Day Air A. File taxes online free federal and state M. File taxes online free federal and state , UPS Worldwide Express Plus, and UPS Worldwide Express. File taxes online free federal and state The private delivery service can tell you how to get written proof of the mailing date. File taxes online free federal and state Payments to Survivors The following section discusses the tax treatment of certain amounts received by survivors. File taxes online free federal and state September 11th Victim Compensation Fund of 2001 Payments from the September 11th Victim Compensation Fund of 2001 are not included in income. File taxes online free federal and state Qualified Disaster Relief Payments Qualified disaster relief payments are not included in income. File taxes online free federal and state These payments are not subject to income tax, self-employment tax, or employment taxes (social security, Medicare, and federal unemployment taxes). File taxes online free federal and state No withholding applies to these payments. File taxes online free federal and state Qualified disaster relief payments include payments you receive (regardless of the source) after September 10, 2001, for the following expenses. File taxes online free federal and state Reasonable and necessary personal, family, living, or funeral expenses incurred as a result of a terrorist attack. File taxes online free federal and state Reasonable and necessary expenses incurred for the repair or rehabilitation of a personal residence due to a terrorist attack. File taxes online free federal and state (A personal residence can be a rented residence or one you own. File taxes online free federal and state ) Reasonable and necessary expenses incurred for the repair or replacement of the contents of a personal residence due to a terrorist attack. File taxes online free federal and state Qualified disaster relief payments also include the following. File taxes online free federal and state Payments made by common carriers (for example, American Airlines and United Airlines regarding the September 11 attacks) because of death or physical injury incurred as a result of a terrorist attack. File taxes online free federal and state Amounts paid by a federal, state, or local government in connection with a terrorist attack to those affected by the attack. File taxes online free federal and state Qualified disaster relief payments do not include: Insurance or other reimbursements for expenses, or Income replacement payments, such as payments of lost wages, lost business income, or unemployment compensation. File taxes online free federal and state Disability Payments For tax years ending after September 10, 2001, disability payments for injuries incurred as a direct result of a terrorist attack directed against the United States (or its allies), whether outside or within the United States, are not included in income. File taxes online free federal and state Death Benefits Payments received by an individual or the estate of a decedent from the employer of an employee who died as a result of the Oklahoma City or September 11 terrorist attacks, or as a result of the anthrax attacks, are not included in income. File taxes online free federal and state Only the amount that exceeds the benefits that would have been payable if the death had occurred for a reason other than a terrorist or anthrax attack is excludable. File taxes online free federal and state However, the exclusion does apply to incidental death benefits paid under a qualified retirement plan even if these amounts would have been payable if the death had occurred for a reason other than a terrorist or anthrax attack. File taxes online free federal and state If you included death benefits in income on a previously filed return and they are now excludable under the above rule, file Form 1040X to amend that return. File taxes online free federal and state For information on the period for filing Form 1040X, see Period for filing claim for credit or refund earlier under Refund of Taxes Paid. File taxes online free federal and state If that period has expired, you are granted an extension. File taxes online free federal and state You have until January 22, 2003, to file Form 1040X to exclude the death benefits. File taxes online free federal and state On top of page 1 of Form 1040X, write “Extension of Limitations Under PL 107–134, sec. File taxes online free federal and state 102(b)(2). File taxes online free federal and state ” Canceled Debt Canceled debt is not included in your income (or the income of the estate) if: You (or the estate) were liable, or became liable, for the debt of a decedent, and The debt was canceled after September 10, 2001, and before January 1, 2002, because the decedent died as a result of the September 11 attacks or anthrax attacks. File taxes online free federal and state The lender is not required to report the canceled debt on Form 1099–C, Cancellation of Debt. File taxes online free federal and state Payments to Survivors of Public Safety Officers If you are a survivor of a public safety officer who died in the line of duty, certain amounts you receive are not included in income. File taxes online free federal and state Bureau of Justice Assistance payments. File taxes online free federal and state   If you are a surviving dependent of a public safety officer (law enforcement officer or firefighter) who died in the line of duty, do not include in your income the death benefit paid to you by the Bureau of Justice Assistance. File taxes online free federal and state Government plan annuity. File taxes online free federal and state   If you receive a survivor annuity as the child or spouse (or former spouse) of a public safety officer who was killed in the line of duty, you generally do not have to include it in income. File taxes online free federal and state This exclusion applies to the amount of the annuity based on the officer's service as a public safety officer. File taxes online free federal and state For this purpose, the term public safety officer includes police and law enforcement officers, firefighters, and rescue squad and ambulance crews. File taxes online free federal and state More information. File taxes online free federal and state   For more information, see Publication 559. File taxes online free federal and state Postponed Tax Deadlines The IRS may postpone for up to 1 year certain tax deadlines of taxpayers who are affected by a terrorist attack. File taxes online free federal and state The tax deadlines the IRS may postpone include those for filing income and employment tax returns, paying income and employment taxes, and making contributions to a traditional IRA or Roth IRA. File taxes online free federal and state If any tax deadline is postponed, the IRS will publicize the postponement in the affected area and publish a news release, revenue ruling, revenue procedure, notice, announcement, or other guidance in the Internal Revenue Bulletin (IRB). File taxes online free federal and state Affected taxpayers. File taxes online free federal and state   If the IRS postpones a tax deadline, the following taxpayers are eligible for the postponement. File taxes online free federal and state Any individual whose main home is located in a covered area (defined later). File taxes online free federal and state Any business entity or sole proprietor whose principal place of business is located in a covered area. File taxes online free federal and state Any individual, business entity, or sole proprietor whose records needed to meet a postponed deadline are maintained in a covered area. File taxes online free federal and state The main home or principal place of business does not have to be located in the covered area. File taxes online free federal and state Any estate or trust whose tax records necessary to meet a postponed tax deadline are maintained in a covered area. File taxes online free federal and state Any individual who is a relief worker affiliated with a recognized government or philanthropic organization and who is assisting in a covered area. File taxes online free federal and state The spouse on a joint return with a taxpayer who is eligible for postponements. File taxes online free federal and state Any other person determined by the IRS to be affected by a terrorist attack. File taxes online free federal and state Covered area. File taxes online free federal and state   This is an area in which a terrorist attack took place and in which the IRS has decided to postpone tax deadlines for up to 1 year. File taxes online free federal and state Abatement of interest. File taxes online free federal and state   The IRS may abate (forgive) the interest on any underpaid income tax for the length of any postponement. File taxes online free federal and state Disaster Area Losses If your property was damaged or destroyed as a result of the September 11 attacks, you can choose to deduct your disaster loss on your 2000 return (or amended return) rather than on your 2001 return. File taxes online free federal and state You must make this choice to deduct your loss on your 2000 return by the later of the following dates. File taxes online free federal and state The due date (without extensions) for filing your 2001 income tax return (April 15, 2002, if you are a calendar year taxpayer). File taxes online free federal and state The due date (with extensions) for the 2000 return. File taxes online free federal and state For more information about disaster area losses, see Publication 547. File taxes online free federal and state Estate Tax Reduction The federal estate tax is reduced for taxable estates of individuals who died as a result of the Oklahoma City attack, the September 11 attacks, and the anthrax attacks. File taxes online free federal and state The estate tax is computed using a new rate schedule on page 25 of the November 2001 revision of the instructions for Form 706. File taxes online free federal and state The estate tax is reduced by credits against the estate tax, including the unified credit and the state death tax credit. File taxes online free federal and state These credits may reduce or eliminate the estate tax due. File taxes online free federal and state A special rule extends until January 22, 2003, the period of time allowed to file a claim for a refund of estate taxes that have been paid. File taxes online free federal and state Recovery from the September 11th Victim Compensation Fund. File taxes online free federal and state   The value of claims for a decedent's pain and suffering is normally included in the gross estate. File taxes online free federal and state However, if the estate chooses to seek recovery from this fund, the IRS has determined that, in view of the unique circumstances of this situation and the high likelihood that such claims will be valued at a nominal or zero amount, the claims will be valued at zero for estate tax purposes. File taxes online free federal and state Thus, there are no federal estate tax consequences if an estate or beneficiary receives a recovery from this fund. File taxes online free federal and state Which estates must file a return. File taxes online free federal and state   For decedents dying in 2001, Form 706 must be filed by the executor for the estate of every U. File taxes online free federal and state S. File taxes online free federal and state citizen or resident whose gross estate, plus adjusted taxable gifts and specific exemption, is more than $675,000. File taxes online free federal and state Form 706 must be filed within 9 months after the date of decedent's death unless you receive an extension of time to file. File taxes online free federal and state Use Form 4768, Application for Extension of Time To File a Return and/or Pay U. File taxes online free federal and state S. File taxes online free federal and state Estate (and Generation-Skipping Transfer) Taxes, to apply for an extension. File taxes online free federal and state Where to file. File taxes online free federal and state   Returns on which the new rate schedule is used should be sent to the following address, which was not available when Form 706 went to print. File taxes online free federal and state Internal Revenue Service E & G Department/Stop 824T 201 W. File taxes online free federal and state Rivercenter Blvd. File taxes online free federal and state Covington, KY 41011 More information. File taxes online free federal and state   For more information on the federal estate tax, see the instructions for Form 706. File taxes online free federal and state Structured Settlement Factoring Transactions A person who acquires payment rights in a structured settlement arrangement after February 21, 2002, may be subject to a 40% excise tax unless the transfer of the payment rights was approved in advance in a qualified order. File taxes online free federal and state The excise tax is figured on the excess of the undiscounted amount of the payments being acquired over the total amount actually paid to acquire them. File taxes online free federal and state However, this tax will not apply to transactions entered into from February 22, 2002, to July 1, 2002, if certain requirements are met. File taxes online free federal and state For information about these requirements, see Internal Revenue Code section 5891. File taxes online free federal and state Worksheet B Illustrated. File taxes online free federal and state Figuring the Tax To Be Forgiven (For Decedents Who Filed a Joint Return)       (A) First Eligible Year (1994 or 2000) (B) Second Eligible Year (1995 or 2001) (C) Third Eligible Year (1996 or 2002) 1 Enter the years eligible for forgiveness. File taxes online free federal and state 1 2000 2001   2 Enter the decedent's taxable income. File taxes online free federal and state Figure taxable income as if a separate return had been filed. File taxes online free federal and state See the instructions. File taxes online free federal and state 2 $17,259 $14,295   3 Enter the decedent's total tax. File taxes online free federal and state See the instructions. File taxes online free federal and state 3 6,123 5,250   4 Enter the total, if any, of the decedent's taxes not eligible for forgiveness. File taxes online free federal and state See the instructions. File taxes online free federal and state 4 3,532 3,109   5 Subtract line 4 from line 3. File taxes online free federal and state 5 2,591 2,141   6 Enter the surviving spouse's taxable income. File taxes online free federal and state Figure taxable income as if a separate return had been filed. File taxes online free federal and state See the instructions for line 2. File taxes online free federal and state 6 29,025 29,850   7 Enter the surviving spouse's total tax. File taxes online free federal and state See the instructions. File taxes online free federal and state 7 5,277 5,391   8 Enter the total, if any, of the surviving spouse's taxes listed in the instructions for line 4. File taxes online free federal and state 8 0 0   9 Subtract line 8 from line 7. File taxes online free federal and state 9 5,277 5,391   10 Add lines 5 and 9. File taxes online free federal and state 10 7,868 7,532   11 Enter the total tax from the joint return. File taxes online free federal and state See Table 1 on page 5 for the line number for years before 2002. File taxes online free federal and state 11 10,789 9,728   12 Add lines 4 and 8. File taxes online free federal and state 12 3,532 3,109   13 Subtract line 12 from line 11. File taxes online free federal and state 13 7,257 6,619   14 Divide line 5 by line 10. File taxes online free federal and state Enter the result as a decimal. File taxes online free federal and state 14 . File taxes online free federal and state 329 . File taxes online free federal and state 284   15 Tax to be forgiven. File taxes online free federal and state Multiply line 13 by line 14 and enter the result. File taxes online free federal and state 15 $2,388 $1,880   Note. File taxes online free federal and state If the total of columns (A), (B), and (C) of line 15 (including any amounts shown on line 5 of Worksheet A) is less than $10,000, also complete Worksheet C. File taxes online free federal and state Attach the computation of the tax to be forgiven or a copy of this worksheet to the decedent's final income tax return or amended tax return (Form 1040X) for each year listed on line 1. File taxes online free federal and state If filing Form 1040X for an eligible year, enter the amount from line 15 above on Form 1040X in column B of line 10 as a decrease in tax. File taxes online free federal and state The IRS will determine the amount to be refunded. File taxes online free federal and state Worksheet B Illustrated. File taxes online free federal and state Figuring the Tax To Be Forgiven (For Decedents Who Filed a Joint Return)       (A) First Eligible Year (1994 or 2000) (B) Second Eligible Year (1995 or 2001) (C) Third Eligible Year (1996 or 2002) 1 Enter the years eligible for forgiveness. File taxes online free federal and state 1 2000 2001   2 Enter the decedent's taxable income. File taxes online free federal and state Figure taxable income as if a separate return had been filed. File taxes online free federal and state See the instructions. File taxes online free federal and state 2 $17,259 $14,295   3 Enter the decedent's total tax. File taxes online free federal and state See the instructions. File taxes online free federal and state 3 6,123 5,250   4 Enter the total, if any, of the decedent's taxes not eligible for forgiveness. File taxes online free federal and state See the instructions. File taxes online free federal and state 4 3,532 3,109   5 Subtract line 4 from line 3. File taxes online free federal and state 5 2,591 2,141   6 Enter the surviving spouse's taxable income. File taxes online free federal and state Figure taxable income as if a separate return had been filed. File taxes online free federal and state See the instructions for line 2. File taxes online free federal and state 6 29,025 29,850   7 Enter the surviving spouse's total tax. File taxes online free federal and state See the instructions. File taxes online free federal and state 7 5,277 5,391   8 Enter the total, if any, of the surviving spouse's taxes listed in the instructions for line 4. File taxes online free federal and state 8 0 0   9 Subtract line 8 from line 7. File taxes online free federal and state 9 5,277 5,391   10 Add lines 5 and 9. File taxes online free federal and state 10 7,868 7,532   11 Enter the total tax from the joint return. File taxes online free federal and state See Table 1 on page 5 for the line number for years before 2002. File taxes online free federal and state 11 10,789 9,728   12 Add lines 4 and 8. File taxes online free federal and state 12 3,532 3,109   13 Subtract line 12 from line 11. File taxes online free federal and state 13 7,257 6,619   14 Divide line 5 by line 10. File taxes online free federal and state Enter the result as a decimal. File taxes online free federal and state 14 . File taxes online free federal and state 329 . File taxes online free federal and state 284   15 Tax to be forgiven. File taxes online free federal and state Multiply line 13 by line 14 and enter the result. File taxes online free federal and state 15 $2,388 $1,880   Note. File taxes online free federal and state If the total of columns (A), (B), and (C) of line 15 (including any amounts shown on line 5 of Worksheet A) is less than $10,000, also complete Worksheet C. File taxes online free federal and state Attach the computation of the tax to be forgiven or a copy of this worksheet to the decedent's final income tax return or amended tax return (Form 1040X) for each year listed on line 1. File taxes online free federal and state If filing Form 1040X for an eligible year, enter the amount from line 15 above on Form 1040X in column B of line 10 as a decrease in tax. File taxes online free federal and state The IRS will determine the amount to be refunded. File taxes online free federal and state Illustrated Worksheets B and C A wife lost her husband in the September 11 attack on the World Trade Center. File taxes online free federal and state They filed a joint return for 2000 and the wife chose to file a joint return as a surviving spouse for 2001. File taxes online free federal and state The returns for 2000 and 2001 showed the following income, deductions, and tax liabilities. File taxes online free federal and state After the husband died, his estate received income of $4,000. File taxes online free federal and state Of that amount, $1,000 is net profit from Schedule C received before the end of 2001. File taxes online free federal and state This net profit is exempt from income tax as explained earlier under Income received after date of death. File taxes online free federal and state The wife files Form 1041 because the gross income of the estate for the tax year ($3,000) is $600 or more. File taxes online free federal and state To determine how much of the husband's tax liability for 2000 and 2001 is to be forgiven, the wife completes Worksheet B. File taxes online free federal and state She also completes Worksheet C because the forgiven tax liabilities for 2000 and 2001 (line 15 of Worksheet B) total less than $10,000. File taxes online free federal and state To claim tax relief for 2000, the wife files Form 1040X and attaches a copy of Worksheet B. File taxes online free federal and state To claim tax relief for 2001, she files Form 1040 and attaches copies of Worksheets B and C. File taxes online free federal and state   2000 2001 Wages (wife) $35,000 $36,000 Net profit from Schedule C, Profit or Loss From Business (husband) 25,000 22,000 Interest income (joint account) 1,000 1,100 Deduction for ½ of self-employment tax (husband) (1,766) (1,555) Standard deduction (7,350) (7,600) Personal exemptions (2) (5,600) (5,800) Taxable income $46,284 $44,145 Joint income tax liability $7,257 $6,619 Plus: Self-employment tax (husband) 3,532 3,109 Total tax liability $10,789 $9,728   2000 2001 Wages (wife) $35,000 $36,000 Net profit from Schedule C, Profit or Loss From Business (husband) 25,000 22,000 Interest income (joint account) 1,000 1,100 Deduction for ½ of self-employment tax (husband) (1,766) (1,555) Standard deduction (7,350) (7,600) Personal exemptions (2) (5,600) (5,800) Taxable income $46,284 $44,145 Joint income tax liability $7,257 $6,619 Plus: Self-employment tax (husband) 3,532 3,109 Total tax liability $10,789 $9,728 Worksheet C Illustrated. File taxes online free federal and state Amount Treated as Tax Payment for Decedent's Last Tax Year Caution: The decedent is entitled to minimum relief of $10,000. File taxes online free federal and state Complete this worksheet only if the total tax forgiven for all eligible years is less than $10,000. File taxes online free federal and state 1 Minimum relief amount. File taxes online free federal and state Note: Before completing lines 2–9, see Instructions for lines 2–9 of Worksheet C. File taxes online free federal and state 1 $10,000 2 Enter the taxable income from line 22 (Form 1041) 2 2,400     3 Enter the distribution deduction from line 18 (Form 1041) . File taxes online free federal and state 3 0     4 Add lines 2 and 3. File taxes online free federal and state 4 2,400     5 Enter exempt income received after death minus expenses allocable to exempt income. File taxes online free federal and state (See Income received after date of death on page 5. File taxes online free federal and state ) 5 1,000     6 Add lines 4 and 5. File taxes online free federal and state 6 3,400     7 Figure the tax on line 6 using Schedule G (Form 1041). File taxes online free federal and state 7 710     8 Figure the tax on line 4 using Schedule G (Form 1041). File taxes online free federal and state 8 435     9 Tax on exempt income. File taxes online free federal and state Subtract line 8 from line 7. File taxes online free federal and state 9 275     10 Enter the total of columns (A)–(C) from line 5 of Worksheet A or line 15 of Worksheet B. File taxes online free federal and state If the decedent was not required to file tax returns for the eligible tax years, enter -0-. File taxes online free federal and state 10 4,268     11 Add lines 9 and 10. File taxes online free federal and state 11 $4,543 12 Additional payment allowed. File taxes online free federal and state If line 11 is $10,000 or more, enter -0- and stop here. File taxes online free federal and state No additional amount is allowed as a tax payment. File taxes online free federal and state Otherwise, subtract line 11 from line 1 and enter the result. File taxes online free federal and state 12 $5,457 Note. File taxes online free federal and state The amount on line 12 is allowed as a tax payment for the decedent's last tax year (usually 1995 or 2001). File taxes online free federal and state Attach the computation of the additional payment allowed or a copy of this worksheet to the original or amended income tax return for the decedent's last tax year. File taxes online free federal and state If filing Form 1040, include the amount from line 12 above on the “Other payments” line of the form. File taxes online free federal and state Write "Sec. File taxes online free federal and state 692(d)(2) Payment" and the amount to the right of the entry space. File taxes online free federal and state Also indicate whether a Form 1041 is being filed for the decedent's estate. File taxes online free federal and state If filing Form 1040X, include the amount from line 12 above on Form 1040X on line 15, columns (B) and (C). File taxes online free federal and state Write “Sec. File taxes online free federal and state 692(d)(2) Payment” on the dotted line to the left of the entry space. File taxes online free federal and state Worksheet C Illustrated. File taxes online free federal and state Amount Treated as Tax Payment for Decedent's Last Tax Year Caution: The decedent is entitled to minimum relief of $10,000. File taxes online free federal and state Complete this worksheet only if the total tax forgiven for all eligible years is less than $10,000. File taxes online free federal and state 1 Minimum relief amount. File taxes online free federal and state Note: Before completing lines 2–9, see Instructions for lines 2–9 of Worksheet C. File taxes online free federal and state 1 $10,000 2 Enter the taxable income from line 22 (Form 1041) 2 2,400     3 Enter the distribution deduction from line 18 (Form 1041) . File taxes online free federal and state 3 0     4 Add lines 2 and 3. File taxes online free federal and state 4 2,400     5 Enter exempt income received after death minus expenses allocable to exempt income. File taxes online free federal and state (See Income received after date of death on page 5. File taxes online free federal and state ) 5 1,000     6 Add lines 4 and 5. File taxes online free federal and state 6 3,400     7 Figure the tax on line 6 using Schedule G (Form 1041). File taxes online free federal and state 7 710     8 Figure the tax on line 4 using Schedule G (Form 1041). File taxes online free federal and state 8 435     9 Tax on exempt income. File taxes online free federal and state Subtract line 8 from line 7. File taxes online free federal and state 9 275     10 Enter the total of columns (A)–(C) from line 5 of Worksheet A or line 15 of Worksheet B. File taxes online free federal and state If the decedent was not required to file tax returns for the eligible tax years, enter -0-. File taxes online free federal and state 10 4,268     11 Add lines 9 and 10. File taxes online free federal and state 11 $4,543 12 Additional payment allowed. File taxes online free federal and state If line 11 is $10,000 or more, enter -0- and stop here. File taxes online free federal and state No additional amount is allowed as a tax payment. File taxes online free federal and state Otherwise, subtract line 11 from line 1 and enter the result. File taxes online free federal and state 12 $5,457 Note. File taxes online free federal and state The amount on line 12 is allowed as a tax payment for the decedent's last tax year (usually 1995 or 2001). File taxes online free federal and state Attach the computation of the additional payment allowed or a copy of this worksheet to the original or amended income tax return for the decedent's last tax year. File taxes online free federal and state If filing Form 1040, include the amount from line 12 above on the “Other payments” line of the form. File taxes online free federal and state Write "Sec. File taxes online free federal and state 692(d)(2) Payment" and the amount to the right of the entry space. File taxes online free federal and state Also indicate whether a Form 1041 is being filed for the decedent's estate. File taxes online free federal and state If filing Form 1040X, include the amount from line 12 above on Form 1040X on line 15, columns (B) and (C). File taxes online free federal and state Write “Sec. File taxes online free federal and state 692(d)(2) Payment” on the dotted line to the left of the entry space. File taxes online free federal and state Additional Worksheets The following additional worksheets are provided for your convenience. File taxes online free federal and state Worksheet A. File taxes online free federal and state Figuring the Tax To Be Forgiven (For Decedents Who Filed a Return as Single, Married Filing Separately, Head of Household, or Qualifying Widow(er))         (A) First Eligible Year (1994 or 2000) (B) Second Eligible Year (1995 or 2001) (C) Third Eligible Year (1996 or 2002) 1 Enter the years eligible for tax forgiveness. File taxes online free federal and state 1       2 Enter the total tax from the decedent's income tax return. File taxes online free federal and state See Table 1 on page 5 for the line number for years before 2002. File taxes online free federal and state 2       3 Enter the following taxes, if any, shown on the decedent's income tax return. File taxes online free federal and state (These taxes are not eligible for forgiveness. File taxes online free federal and state )           a Self-employment tax. File taxes online free federal and state 3a         b Social security and Medicare tax on tip income not reported to employer. File taxes online free federal and state 3b         c Tax on excess contributions to IRAs, Coverdell education savings accounts (formerly Ed IRAs), or Archer MSAs (formerly medical savings accounts). File taxes online free federal and state 3c         d Tax on excess accumulation in qualified retirement plans. File taxes online free federal and state 3d         e Household employment taxes. File taxes online free federal and state 3e         f Uncollected social security and Medicare or RRTA tax on tips or group-term life insurance. File taxes online free federal and state 3f         g Tax on golden parachute payments. File taxes online free federal and state 3g       4 Add lines 3a through 3g. File taxes online free federal and state 4       5 Tax to be forgiven. File taxes online free federal and state Subtract line 4 from line 2. File taxes online free federal and state 5       Note. File taxes online free federal and state If the total of columns (A), (B), and (C) of line 5 (including any amounts shown on line 15 of Worksheet B) is less than $10,000, also complete Worksheet C. File taxes online free federal and state Attach the computation of the tax to be forgiven or a copy of this worksheet to the decedent's final income tax return or amended tax return (Form 1040X) for each year listed on line 1. File taxes online free federal and state If filing Form 1040X for an eligible year, enter the amount from line 5 above on Form 1040X in column B of line 10 as a decrease in tax. File taxes online free federal and state The IRS will determine the amount to be refunded. File taxes online free federal and state Worksheet A. File taxes online free federal and state Figuring the Tax To Be Forgiven (For Decedents Who Filed a Return as Single, Married Filing Separately, Head of Household, or Qualifying Widow(er))         (A) First Eligible Year (1994 or 2000) (B) Second Eligible Year (1995 or 2001) (C) Third Eligible Year (1996 or 2002) 1 Enter the years eligible for tax forgiveness. File taxes online free federal and state 1       2 Enter the total tax from the decedent's income tax return. File taxes online free federal and state See Table 1 on page 5 for the line number for years before 2002. File taxes online free federal and state 2       3 Enter the following taxes, if any, shown on the decedent's income tax return. File taxes online free federal and state (These taxes are not eligible for forgiveness. File taxes online free federal and state )           a Self-employment tax. File taxes online free federal and state 3a         b Social security and Medicare tax on tip income not reported to employer. File taxes online free federal and state 3b         c Tax on excess contributions to IRAs, Coverdell education savings accounts (formerly Ed IRAs), or Archer MSAs (formerly medical savings accounts). File taxes online free federal and state 3c         d Tax on excess accumulation in qualified retirement plans. File taxes online free federal and state 3d         e Household employment taxes. File taxes online free federal and state 3e         f Uncollected social security and Medicare or RRTA tax on tips or group-term life insurance. File taxes online free federal and state 3f         g Tax on golden parachute payments. File taxes online free federal and state 3g       4 Add lines 3a through 3g. File taxes online free federal and state 4       5 Tax to be forgiven. File taxes online free federal and state Subtract line 4 from line 2. File taxes online free federal and state 5       Note. File taxes online free federal and state If the total of columns (A), (B), and (C) of line 5 (including any amounts shown on line 15 of Worksheet B) is less than $10,000, also complete Worksheet C. File taxes online free federal and state Attach the computation of the tax to be forgiven or a copy of this worksheet to the decedent's final income tax return or amended tax return (Form 1040X) for each year listed on line 1. File taxes online free federal and state If filing Form 1040X for an eligible year, enter the amount from line 5 above on Form 1040X in column B of line 10 as a decrease in tax. File taxes online free federal and state The IRS will determine the amount to be refunded. File taxes online free federal and state Worksheet B. File taxes online free federal and state Figuring the Tax To Be Forgiven (For Decedents Who Filed a Joint Return)       (A) First Eligible Year (1994 or 2000) (B) Second Eligible Year (1995 or 2001) (C) Third Eligible Year (1996 or 2002) 1 Enter the years eligible for forgiveness. File taxes online free federal and state 1       2 Enter the decedent's taxable income. File taxes online free federal and state Figure taxable income as if a separate return had been filed. File taxes online free federal and state See the instructions. File taxes online free federal and state 2       3 Enter the decedent's total tax. File taxes online free federal and state See the instructions. File taxes online free federal and state 3       4 Enter the total, if any, of the decedent's taxes not eligible for forgiveness. File taxes online free federal and state See the instructions. File taxes online free federal and state 4       5 Subtract line 4 from line 3. File taxes online free federal and state 5       6 Enter the surviving spouse's taxable income. File taxes online free federal and state Figure taxable income as if a separate return had been filed. File taxes online free federal and state See the instructions. File taxes online free federal and state 6       7 Enter the surviving spouse's total tax. File taxes online free federal and state See the instructions. File taxes online free federal and state 7       8 Enter the total, if any, of the surviving spouse's taxes listed in the instructions for line 4. File taxes online free federal and state 8       9 Subtract line 8 from line 7. File taxes online free federal and state 9       10 Add lines 5 and 9. File taxes online free federal and state 10       11 Enter the total tax from the joint return. File taxes online free federal and state See Table 1 on page 5 for the line number for years before 2002. File taxes online free federal and state 11       12 Add lines 4 and 8. File taxes online free federal and state 12       13 Subtract line 12 from line 11. File taxes online free federal and state 13       14 Divide line 5 by line 10. File taxes online free federal and state Enter the result as a decimal. File taxes online free federal and state 14       15 Tax to be forgiven. File taxes online free federal and state Multiply line 13 by line 14 and enter the result. File taxes online free federal and state 15       Note. File taxes online free federal and state If the total of columns (A), (B), and (C) of line 15 (including any amounts shown on line 5 of Worksheet A) is less than $10,000, also complete Worksheet C. File taxes online free federal and state Attach the computation of the tax to be forgiven or a copy of this worksheet to the decedent's final income tax return or amended tax return (Form 1040X) for each year listed on line 1. File taxes online free federal and state If filing Form 1040X for an eligible year, enter the amount from line 15 above on Form 1040X in column B of line 10 as a decrease in tax. File taxes online free federal and state The IRS will determine the amount to be refunded. File taxes online free federal and state Worksheet B. File taxes online free federal and state Figuring the Tax To Be Forgiven (For Decedents Who Filed a Joint Return)       (A) First Eligible Year (1994 or 2000) (B) Second Eligible Year (1995 or 2001) (C) Third Eligible Year (1996 or 2002) 1 Enter the years eligible for forgiveness. File taxes online free federal and state 1       2 Enter the decedent's taxable income. File taxes online free federal and state Figure taxable income as if a separate return had been filed. File taxes online free federal and state See the instructions. File taxes online free federal and state 2       3 Enter the decedent's total tax. File taxes online free federal and state See the instructions. File taxes online free federal and state 3       4 Enter the total, if any, of the decedent's taxes not eligible for forgiveness. File taxes online free federal and state See the instructions. File taxes online free federal and state 4       5 Subtract line 4 from line 3. File taxes online free federal and state 5       6 Enter the surviving spouse's taxable income. File taxes online free federal and state Figure taxable income as if a separate return had been filed. File taxes online free federal and state See the instructions. File taxes online free federal and state 6       7 Enter the surviving spouse's total tax. File taxes online free federal and state See the instructions. File taxes online free federal and state 7       8 Enter the total, if any, of the surviving spouse's taxes listed in the instructions for line 4. File taxes online free federal and state 8       9 Subtract line 8 from line 7. File taxes online free federal and state 9       10 Add lines 5 and 9. File taxes online free federal and state 10       11 Enter the total tax from the joint return. File taxes online free federal and state See Table 1 on page 5 for the line number for years before 2002. File taxes online free federal and state 11       12 Add lines 4 and 8. File taxes online free federal and state 12       13 Subtract line 12 from line 11. File taxes online free federal and state 13       14 Divide line 5 by line 10. File taxes online free federal and state Enter the result as a decimal. File taxes online free federal and state 14       15 Tax to be forgiven. File taxes online free federal and state Multiply line 13 by line 14 and enter the result. File taxes online free federal and state 15       Note. File taxes online free federal and state If the total of columns (A), (B), and (C) of line 15 (including any amounts shown on line 5 of Worksheet A) is less than $10,000, also complete Worksheet C. File taxes online free federal and state Attach the computation of the tax to be forgiven or a copy of this worksheet to the decedent's final income tax return or amended tax return (Form 1040X) for each year listed on line 1. File taxes online free federal and state If filing Form 1040X for an eligible year, enter the amount from line 15 above on Form 1040X in column B of line 10 as a decrease in tax. File taxes online free federal and state The IRS will determine the amount to be refunded. File taxes online free federal and state Worksheet C. File taxes online free federal and state Amount Treated as Tax Payment for Decedent's Last Tax Year Caution: The decedent is entitled to minimum tax forgiveness of $10,000. File taxes online free federal and state Complete this worksheet only if the total tax forgiven for all eligible years is less than $10,000. File taxes online free federal and state 1 Minimum tax forgiveness. File taxes online free federal and state Note. File taxes online free federal and state Before completing lines 2–9, see Instructions for lines 2–9 of Worksheet C. File taxes online free federal and state 1 $10,000 2 Enter the taxable income from line 22 (Form 1041) 2       3 Enter the distribution deduction from line 18 (Form 1041) . File taxes online free federal and state 3       4 Add lines 2 and 3. File taxes online free federal and state 4       5 Enter exempt income received after death minus expenses allocable to exempt income. File taxes online free federal and state (See Income received after date of death on page 5. File taxes online free federal and state ) 5       6 Add lines 4 and 5. File taxes online free federal and state 6       7 Figure the tax on line 6 using Schedule G (Form 1041). File taxes online free federal and state 7       8 Figure the tax on line 4 using Schedule G (Form 1041). File taxes online free federal and state 8       9 Tax on exempt income. File taxes online free federal and state Subtract line 8 from line 7. File taxes online free federal and state 9       10 Enter the total of columns (A)–(C) from line 5 of Worksheet A or line 15 of Worksheet B. File taxes online free federal and state If the decedent was not required to file tax returns for the eligible tax years, enter -0-. File taxes online free federal and state 10       11 Add lines 9 and 10. File taxes online free federal and state 11   12 Additional payment allowed. File taxes online free federal and state If line 11 is $10,000 or more, enter -0- and stop here. File taxes online free federal and state No additional amount is allowed as a tax payment. File taxes online free federal and state Otherwise, subtract line 11 from line 1 and enter the result. File taxes online free federal and state 12   Note. File taxes online free federal and state The amount on line 12 is allowed as a tax payment for the decedent's last tax year (usually 1995 or 2001). File taxes online free federal and state Attach the computation of the additional payment allowed or a copy of this worksheet to the original or amended income tax return for the decedent's last tax year. File taxes online free federal and state If filing Form 1040, include the amount from line 12 above on the “Other payments” line of the form. File taxes online free federal and state Write "Sec. File taxes online free federal and state 692(d)(2) Payment" and the amount to the right of the entry space. File taxes online free federal and state Also indicate whether a Form 1041 is being filed for the decedent's estate. File taxes online free federal and state If filing Form 1040X, include the amount from line 12 above on Form 1040X on line 15, columns (B) and (C). File taxes online free federal and state Write “Sec. File taxes online free federal and state 692(d)(2) Payment” on the dotted line to the left of the entry space. File taxes online free federal and state Worksheet C. File taxes online free federal and state Amount Treated as Tax Payment for Decedent's Last Tax Year Caution: The decedent is entitled to minimum tax forgiveness of $10,000. File taxes online free federal and state Complete this worksheet only if the total tax forgiven for all eligible years is less than $10,000. File taxes online free federal and state 1 Minimum tax forgiveness. File taxes online free federal and state Note. File taxes online free federal and state Before completing lines 2–9, see Instructions for lines 2–9 of Worksheet C. File taxes online free federal and state 1 $10,000 2 Enter the taxable income from line 22 (Form 1041) 2       3 Enter the distribution deduction from line 18 (Form 1041) . File taxes online free federal and state 3       4 Add lines 2 and 3. File taxes online free federal and state 4       5 Enter exempt income received after death minus expenses allocable to exempt income. File taxes online free federal and state (See Income received after date of death on page 5. File taxes online free federal and state ) 5       6 Add lines 4 and 5. File taxes online free federal and state 6       7 Figure the tax on line 6 using Schedule G (Form 1041). File taxes online free federal and state 7       8 Figure the tax on line 4 using Schedule G (Form 1041). File taxes online free federal and state 8       9 Tax on exempt income. File taxes online free federal and state Subtract line 8 from line 7. File taxes online free federal and state 9       10 Enter the total of columns (A)–(C) from line 5 of Worksheet A or line 15 of Worksheet B. File taxes online free federal and state If the decedent was not required to file tax returns for the eligible tax years, enter -0-. File taxes online free federal and state 10       11 Add lines 9 and 10. File taxes online free federal and state 11   12 Additional payment allowed. File taxes online free federal and state If line 11 is $10,000 or more, enter -0- and stop here. File taxes online free federal and state No additional amount is allowed as a tax payment. File taxes online free federal and state Otherwise, subtract line 11 from line 1 and enter the result. File taxes online free federal and state 12   Note. File taxes online free federal and state The amount on line 12 is allowed as a tax payment for the decedent's last tax year (usually 1995 or 2001). File taxes online free federal and state Attach the computation of the additional payment allowed or a copy of this worksheet to the original or amended income tax return for the decedent's last tax year. File taxes online free federal and state If filing Form 1040, include the amount from line 12 above on the “Other payments” line of the form. File taxes online free federal and state Write "Sec. File taxes online free federal and state 692(d)(2) Payment" and the amount to the right of the entry space. File taxes online free federal and state Also indicate whether a Form 1041 is being filed for the decedent's estate. File taxes online free federal and state If filing Form 1040X, include the amount from line 12 above on Form 1040X on line 15, columns (B) and (C). File taxes online free federal and state Write “Sec. File taxes online free federal and state 692(d)(2) Payment” on the dotted line to the left of the entry space. File taxes online free federal and state How To Get Tax Help Special IRS assistance. File taxes online free federal and state   The IRS is providing special help for those affected by the terrorist attacks, as well as survivors and personal representatives of the victims. File taxes online free federal and state We have set up a special toll-free number for people who may have trouble filing or paying their taxes because they were affected by the terrorist attacks, or who have other tax issues related to the attacks. File taxes online free federal and state Call 1–866–562–5227 Monday through Friday In English–7 a. File taxes online free federal and state m. File taxes online free federal and state to 10 p. File taxes online free federal and state m. File taxes online free federal and state local time In Spanish–8 a. File taxes online free federal and state m. File taxes online free federal and state to 9:30 p. File taxes online free federal and state m. File taxes online free federal and state local time   The IRS web site at www. File taxes online free federal and state irs. File taxes online free federal and state gov has notices and other tax relief information. File taxes online free federal and state Check it periodically for any new guidance or to see if Congress has enacted new legislation. File taxes online free federal and state   Business taxpayers affected by the attacks can e-mail their questions to corp. File taxes online free federal and state disaster. File taxes online free federal and state relief@irs. File taxes online free federal and state gov. File taxes online free federal and state   For current information on Presidentially declared disaster areas, check the Federal Emergency Management Agency Web site at www. File taxes online free federal and state fema. File taxes online free federal and state gov. File taxes online free federal and state Other help from the IRS. File taxes online free federal and state   You can get help with unresolved tax issues, order free publications and forms, ask tax questions, and get more information from the IRS in several ways. File taxes online free federal and state By selecting the method that is best for you, you will have quick and easy access to tax help. File taxes online free federal and state Contacting your Taxpayer Advocate. File taxes online free federal and state   If you have attempted to deal with an IRS problem unsuccessfully, you should contact your Taxpayer Advocate. File taxes online free federal and state   The Taxpayer Advocate represents your interests and concerns within the IRS by protecting your rights and resolving problems that have not been fixed through normal channels. File taxes online free federal and state While Taxpayer Advocates cannot change the tax law or make a technical tax decision, they can clear up problems that resulted from previous contacts and ensure that your case is given a complete and impartial review. File taxes online free federal and state   To contact your Taxpayer Advocate: Call the Taxpayer Advocate at 1–877–777–4778. File taxes online free federal and state Call the IRS at 1–800–829–1040. File taxes online free federal and state Call, write, or fax the Taxpayer Advocate office in your area. File taxes online free federal and state Call 1–800–829–4059 if you are a TTY/TDD user. File taxes online free federal and state   For more information, see Publication 1546, The Taxpayer Advocate Service of the IRS. File taxes online free federal and state Free tax services. File taxes online free federal and state   To find out what services are available, get Publication 910, Guide to Free Tax Services. File taxes online free federal and state It contains a list of free tax publications and an index of tax topics. File taxes online free federal and state It also describes other free tax information services, including tax education and assistance programs and a list of TeleTax topics. File taxes online free federal and state Personal computer. File taxes online free federal and state With your personal computer and modem, you can access the IRS on the Internet at www. File taxes online free federal and state irs. File taxes online free federal and state gov. File taxes online free federal and state While visiting our web site, you can: Find answers to questions you may have. File taxes online free federal and state Download forms and publications or search for forms and pub