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Filing State Income Taxes Online

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Filing State Income Taxes Online

Filing state income taxes online 4. Filing state income taxes online   Underpayment Penalty for 2013 Table of Contents Introduction Topics - This chapter discusses: Useful Items - You may want to see: General RuleFarmers and fishermen. Filing state income taxes online Higher income taxpayers. Filing state income taxes online Minimum required for higher income taxpayers. Filing state income taxes online Estate or trust payments of estimated tax. Filing state income taxes online Lowering or eliminating the penalty. Filing state income taxes online ExceptionsLess Than $1,000 Due No Tax Liability Last Year Figuring Your Required Annual Payment (Part I) Short Method for Figuring the Penalty (Part III) Regular Method for Figuring the Penalty (Part IV)Figuring Your Underpayment (Part IV, Section A) Worksheet for Form 2210, Part IV, Section B—Figuring the Penalty Annualized Income Installment Method (Schedule AI) Farmers and Fishermen Waiver of PenaltyFarmers and fishermen. Filing state income taxes online Introduction If you did not pay enough tax, either through withholding or by making timely estimated tax payments, you will have underpaid your estimated tax and may have to pay a penalty. Filing state income taxes online You may understand this chapter better if you can refer to a copy of your latest federal income tax return. Filing state income taxes online No penalty. Filing state income taxes online   Generally, you will not have to pay a penalty for 2013 if any of the following apply. Filing state income taxes online The total of your withholding and timely estimated tax payments was at least as much as your 2012 tax. Filing state income taxes online (See Special rules for certain individuals for higher income taxpayers and farmers and fishermen. Filing state income taxes online ) The tax balance due on your 2013 return is no more than 10% of your total 2013 tax, and you paid all required estimated tax payments on time. Filing state income taxes online Your total tax for 2013 (defined later) minus your withholding is less than $1,000. Filing state income taxes online You did not have a tax liability for 2012. Filing state income taxes online You did not have any withholding taxes and your current year tax (less any household employment taxes) is less than $1,000. Filing state income taxes online IRS can figure the penalty for you. Filing state income taxes online   If you think you owe the penalty, but you do not want to figure it yourself when you file your tax return, you may not have to. Filing state income taxes online Generally, the IRS will figure the penalty for you and send you a bill. Filing state income taxes online   You only need to figure your penalty in the following three situations. Filing state income taxes online You are requesting a waiver of part, but not all, of the penalty. Filing state income taxes online You are using the annualized income installment method to figure the penalty. Filing state income taxes online You are treating the federal income tax withheld from your income as paid on the dates actually withheld. Filing state income taxes online However, if these situations do not apply to you, and you think you can lower or eliminate your penalty, complete Form 2210 or Form 2210-F and attach it to your return. Filing state income taxes online See Form 2210 , later. Filing state income taxes online Topics - This chapter discusses: The general rule for the underpayment penalty, Special rules for certain individuals, Exceptions to the underpayment penalty, How to figure your underpayment and the amount of your penalty on Form 2210, and How to ask the IRS to waive the penalty. Filing state income taxes online Useful Items - You may want to see: Form (and Instructions) 2210 Underpayment of Estimated Tax by Individuals, Estates, and Trusts 2210-F Underpayment of Estimated Tax by Farmers and Fishermen See chapter 5 for information about getting these forms. Filing state income taxes online General Rule In general, you may owe a penalty for 2013 if the total of your withholding and timely estimated tax payments did not equal at least the smaller of: 90% of your 2013 tax, or 100% of your 2012 tax. Filing state income taxes online (Your 2012 tax return must cover a 12-month period. Filing state income taxes online ) Your 2013 tax, for this purpose, is defined under Total tax for 2013 , later. Filing state income taxes online Special rules for certain individuals. Filing state income taxes online   There are special rules for farmers and fishermen and certain higher income taxpayers. Filing state income taxes online Farmers and fishermen. Filing state income taxes online   If at least two-thirds of your gross income for 2012 or 2013 is from farming or fishing, substitute  662/3% for 90% in (1) above. Filing state income taxes online   See Farmers and Fishermen , later. Filing state income taxes online Higher income taxpayers. Filing state income taxes online   If your AGI for 2012 was more than $150,000 ($75,000 if your 2013 filing status is married filing a separate return), substitute 110% for 100% in (2) under General Rule . Filing state income taxes online This rule does not apply to farmers or fishermen. Filing state income taxes online   For 2012, AGI is the amount shown on Form 1040, line 37; Form 1040A, line 21; and Form 1040EZ, line 4. Filing state income taxes online Penalty figured separately for each period. Filing state income taxes online   Because the penalty is figured separately for each payment period, you may owe a penalty for an earlier payment period even if you later paid enough to make up the underpayment. Filing state income taxes online This is true even if you are due a refund when you file your income tax return. Filing state income taxes online Example. Filing state income taxes online You did not make estimated tax payments for 2013 because you thought you had enough tax withheld from your wages. Filing state income taxes online Early in January 2014, you made an estimate of your total 2013 tax. Filing state income taxes online Then you realized that your withholding was $2,000 less than the amount needed to avoid a penalty for underpayment of estimated tax. Filing state income taxes online On January 10, you made an estimated tax payment of $3,000, which is the difference between your withholding and your estimate of your total tax. Filing state income taxes online Your final return shows your total tax to be $50 less than your estimate, so you are due a refund. Filing state income taxes online You do not owe a penalty for your payment due January 15, 2014. Filing state income taxes online However, you may owe a penalty through January 10, 2014, the day you made the $3,000 payment, for your underpayments for the earlier payment periods. Filing state income taxes online Minimum required each period. Filing state income taxes online   You will owe a penalty for any 2013 payment period for which your estimated tax payment plus your withholding for the period and overpayments applied from previous periods was less than the smaller of: 22. Filing state income taxes online 5% of your 2013 tax, or 25% of your 2012 tax. Filing state income taxes online (Your 2012 tax return must cover a 12-month period. Filing state income taxes online ) Minimum required for higher income taxpayers. Filing state income taxes online   If you are subject to the rule for higher income taxpayers, discussed above, substitute 27. Filing state income taxes online 5% for 25% in (2) under General Rule . Filing state income taxes online When penalty is charged. Filing state income taxes online   If you miss a payment or you paid less than the minimum required in a period, you may be charged an underpayment penalty from the date the amount was due to the date the payment is made. Filing state income taxes online If a payment is mailed, the date of the U. Filing state income taxes online S. Filing state income taxes online postmark is considered the date of payment. Filing state income taxes online   If a payment is made electronically, the date the payment is shown on your payment account (checking, savings, etc. Filing state income taxes online ) is considered to be the date of payment. Filing state income taxes online Estate or trust payments of estimated tax. Filing state income taxes online   If you have estimated taxes credited to you from an estate or trust (Schedule K-1 (Form 1041)), treat the payment as made by you on January 15, 2014. Filing state income taxes online Amended returns. Filing state income taxes online    If you file an amended return by the due date of your original return, use the tax shown on your amended return to figure your required estimated tax payments. Filing state income taxes online If you file an amended return after the due date of the original return, use the tax shown on the original return. Filing state income taxes online   However, if you and your spouse file a joint return after the due date to replace separate returns you originally filed by the due date, use the tax shown on the joint return to figure your required estimated tax payments. Filing state income taxes online This rule applies only if both original separate returns were filed on time. Filing state income taxes online 2012 separate returns and 2013 joint return. Filing state income taxes online    If you file a joint return with your spouse for 2013, but you filed separate returns for 2012, your 2012 tax is the total of the tax shown on your separate returns. Filing state income taxes online You filed a separate return if you filed as single, head of household, or married filing separately. Filing state income taxes online 2012 joint return and 2013 separate returns. Filing state income taxes online    If you file a separate return for 2013, but you filed a joint return with your spouse for 2012, your 2012 tax is your share of the tax on the joint return. Filing state income taxes online You are filing a separate return if you file as single, head of household, or married filing separately. Filing state income taxes online   To figure your share of the taxes on a joint return, first figure the tax both you and your spouse would have paid had you filed separate returns for 2012 using the same filing status as for 2013. Filing state income taxes online Then multiply the tax on the joint return by the following fraction. Filing state income taxes online   The tax you would have paid had you filed a separate return   The total tax you and your spouse would have paid had you filed separate returns Example. Filing state income taxes online Lisa and Paul filed a joint return for 2012 showing taxable income of $49,000 and a tax of $6,484. Filing state income taxes online Of the $49,000 taxable income, $41,000 was Lisa's and the rest was Paul's. Filing state income taxes online For 2013, they file married filing separately. Filing state income taxes online Lisa figures her share of the tax on the 2012 joint return as follows. Filing state income taxes online 2012 tax on $41,000 based on a separate return $ 6,286 2012 tax on $8,000 based on a  separate return 803 Total $ 7,089 Lisa's percentage of total tax  ($6,286 ÷ $ 7,089) 88. Filing state income taxes online 67% Lisa's part of tax on joint return ($6,484 × 88. Filing state income taxes online 67%) $ 5,749 Form 2210. Filing state income taxes online   In most cases, you do not need to file Form 2210. Filing state income taxes online The IRS will figure the penalty for you and send you a bill. Filing state income taxes online If you want us to figure the penalty for you, leave the penalty line on your return blank. Filing state income taxes online Do not file Form 2210. Filing state income taxes online   To determine if you should file Form 2210, see Part II of Form 2210. Filing state income taxes online If you decide to figure your penalty, complete Part I, Part II, and either Part III or Part IV of the form and the Penalty Worksheet in the Instructions for Form 2210. Filing state income taxes online If you use Form 2210, you cannot file Form 1040EZ. Filing state income taxes online   On Form 1040, enter the amount of your penalty on line 77. Filing state income taxes online If you owe tax on line 76, add the penalty to your tax due and show your total payment on line 76. Filing state income taxes online If you are due a refund, subtract the penalty from the overpayment and enter the result on line 73. Filing state income taxes online   On Form 1040A, enter the amount of your penalty on line 46. Filing state income taxes online If you owe tax on line 45, add the penalty to your tax due and show your total payment on line 45. Filing state income taxes online If you are due a refund, subtract the penalty from the overpayment and enter the result on line 42. Filing state income taxes online Lowering or eliminating the penalty. Filing state income taxes online    You may be able to lower or eliminate your penalty if you file Form 2210. Filing state income taxes online You must file Form 2210 with your return if any of the following applies. Filing state income taxes online You request a waiver. Filing state income taxes online See Waiver of Penalty , later. Filing state income taxes online You use the annualized income installment method. Filing state income taxes online See the explanation of this method under Annualized Income Installment Method (Schedule AI) . Filing state income taxes online You use your actual withholding for each payment period for estimated tax purposes. Filing state income taxes online See Actual withholding method under Figuring Your Underpayment (Part IV, Section A). Filing state income taxes online You base any of your required installments on the tax shown on your 2012 return and you filed or are filing a joint return for either 2012 or 2013, but not for both years. Filing state income taxes online Exceptions Generally, you do not have to pay an underpayment penalty if either: Your total tax is less than $1,000, or You had no tax liability last year. Filing state income taxes online Less Than $1,000 Due You do not owe a penalty if the total tax shown on your return minus the amount you paid through withholding (including excess social security and tier 1 railroad retirement (RRTA) tax withholding) is less than $1,000. Filing state income taxes online Total tax for 2013. Filing state income taxes online   For 2013, your total tax on Form 1040 is the amount on line 61 reduced by the following. Filing state income taxes online    Unreported social security and Medicare tax or RRTA tax from Forms 4137 or 8919 (line 57). Filing state income taxes online Any tax included on line 58 for excess contributions to IRAs, Archer MSAs, Coverdell education savings accounts, and health savings accounts, or any tax on excess accumulations in qualified retirement plans. Filing state income taxes online The following write-ins on line 60: Uncollected social security and Medicare tax or RRTA tax on tips or group-term life insurance, Tax on excess golden parachute payments, Excise tax on insider stock compensation from an expatriated corporation, Look-back interest due under section 167(g), Look-back interest due under section 460(b), Recapture of federal mortgage subsidy, and Additional tax on advance payments of health coverage tax credit when not eligible. Filing state income taxes online Any refundable credit amounts listed on lines 64a, 65, 66, 70, and any credit from Form 8885 included on line 71. Filing state income taxes online   If you filed Form 1040A, your 2013 total tax is the amount on line 35 reduced by any refundable credits on lines 38a, 39, and 40. Filing state income taxes online   If you filed Form 1040EZ, your 2013 total tax is the amount on line 10 reduced by the amount on line 8a. Filing state income taxes online Note. Filing state income taxes online When figuring the amount on line 60, include household employment taxes only if you had federal income tax withheld from your income or you would owe the penalty even if you did not include those taxes. Filing state income taxes online Paid through withholding. Filing state income taxes online    For 2013, the amount you paid through withholding on Form 1040 is the amount on line 62 plus any excess social security or tier 1 RRTA tax withholding on line 69. Filing state income taxes online Add to that any write-in amount on line 72 identified as “Form 8689. Filing state income taxes online ” On Form 1040A, the amount you paid through withholding is the amount on line 36 plus any excess social security or tier 1 RRTA tax withholding included on line 41. Filing state income taxes online On Form 1040EZ, it is the amount on line 7. Filing state income taxes online No Tax Liability Last Year You do not owe a penalty if you had no tax liability last year and you were a U. Filing state income taxes online S. Filing state income taxes online citizen or resident for the whole year. Filing state income taxes online For this rule to apply, your tax year must have included all 12 months of the year. Filing state income taxes online You had no tax liability for 2012 if your total tax was zero or you were not required to file an income tax return. Filing state income taxes online Example. Filing state income taxes online Ray, who is single and 22 years old, was unemployed for a few months during 2012. Filing state income taxes online He earned $6,700 in wages before he was laid off, and he received $1,400 in unemployment compensation afterwards. Filing state income taxes online He had no other income. Filing state income taxes online Even though he had gross income of $8,100, he did not have to pay income tax because his gross income was less than the filing requirement for a single person under age 65 ($9,750 for 2012). Filing state income taxes online He filed a return only to have his withheld income tax refunded to him. Filing state income taxes online In 2013, Ray began regular work as an independent contractor. Filing state income taxes online Ray made no estimated tax payments in 2013. Filing state income taxes online Even though he did owe tax at the end of the year, Ray does not owe the underpayment penalty for 2013 because he had no tax liability in 2012. Filing state income taxes online Total tax for 2012. Filing state income taxes online   For 2012, your total tax on Form 1040 is the amount on line 61 reduced by the following. Filing state income taxes online    Unreported social security and Medicare tax or RRTA tax from Forms 4137 or 8919 (line 57). Filing state income taxes online Any tax included on line 58 for excess contributions to IRAs, Archer MSAs, Coverdell education savings accounts, and health savings accounts, or any tax on excess accumulations in qualified retirement plans. Filing state income taxes online The following write-ins on line 60: Uncollected social security and Medicare tax or RRTA tax on tips or group-term life insurance, Tax on excess golden parachute payments, Excise tax on insider stock compensation from an expatriated corporation, Look-back interest due under section 167(g), Look-back interest due under section 460(b), Recapture of federal mortgage subsidy, and Additional tax on advance payments of health coverage tax credit when not eligible. Filing state income taxes online Any refundable credit amounts listed on lines 64a, 65, 66, 70, and credits from Forms 8801 (line 27 only), and 8885 included on line 71. Filing state income taxes online   If you filed Form 1040A, your 2012 total tax is the amount on line 35 reduced by any refundable credits on lines 38a, 39, and 40. Filing state income taxes online   If you filed Form 1040EZ, your 2012 total tax is the amount on line 11 reduced by the amount on line 8a. Filing state income taxes online Figuring Your Required Annual Payment (Part I) Figure your required annual payment in Part I of Form 2210, following the line-by-line instructions. Filing state income taxes online If you rounded the entries on your tax return to whole dollars, you can round on Form 2210. Filing state income taxes online Example. Filing state income taxes online The tax on Lori Lane's 2012 return was $12,400. Filing state income taxes online Her AGI was not more than $150,000 for either 2012 or 2013. Filing state income taxes online The tax on her 2013 return (Form 1040, line 55) is $13,044. Filing state income taxes online Line 56 (self-employment tax) is $8,902. Filing state income taxes online Her 2013 total tax is $21,946. Filing state income taxes online For 2013, Lori had $1,600 income tax withheld and made four equal estimated tax payments ($1,000 each). Filing state income taxes online 90% of her 2013 tax is $19,751. Filing state income taxes online Because she paid less than her 2012 tax ($12,400) and less than 90% of her 2013 tax ($19,751), and does not meet an exception, Lori knows that she owes a penalty for underpayment of estimated tax. Filing state income taxes online The IRS will figure the penalty for Lori, but she decides to figure it herself on Form 2210 and pay it with her taxes when she files her tax return. Filing state income taxes online Lori's required annual payment is $12,400 (100% of 2012 tax) because that is smaller than 90% of her 2013 tax. Filing state income taxes online Different 2012 filing status. Filing state income taxes online    If you file a separate return for 2013, but you filed a joint return with your spouse for 2012, see 2012 joint return and 2013 separate returns , earlier, to figure the amount to enter as your 2012 tax on line 8 of Form 2210. Filing state income taxes online Short Method for Figuring the Penalty (Part III) You may be able to use the short method in Part III of Form 2210 to figure your penalty for underpayment of estimated tax. Filing state income taxes online If you qualify to use this method, it will result in the same penalty amount as the regular method. Filing state income taxes online However, either the annualized income installment method or the actual withholding method, explained later, may result in a smaller penalty. Filing state income taxes online You can use the short method only if you meet one of the following requirements. Filing state income taxes online You made no estimated tax payments for 2013 (it does not matter whether you had income tax withholding). Filing state income taxes online You paid the same amount of estimated tax on each of the four payment due dates. Filing state income taxes online If you do not meet either requirement, figure your penalty using the regular method in Part IV of Form 2210 and the Penalty Worksheet in the instructions. Filing state income taxes online Note. Filing state income taxes online If any payment was made before the due date, you can use the short method, but the penalty may be less if you use the regular method. Filing state income taxes online However, if the payment was only a few days early, the difference is likely to be small. Filing state income taxes online You cannot use the short method if any of the following apply. Filing state income taxes online You made any estimated tax payments late. Filing state income taxes online You checked box C or D in Part II of Form 2210. Filing state income taxes online You are filing Form 1040NR or 1040NR-EZ and you did not receive wages as an employee subject to U. Filing state income taxes online S. Filing state income taxes online income tax withholding. Filing state income taxes online If you use the short method, you cannot use the annualized income installment method to figure your underpayment for each payment period. Filing state income taxes online Also, you cannot use your actual withholding during each period to figure your payments for each period. Filing state income taxes online These methods, which may give you a smaller penalty amount, are explained under Figuring Your Underpayment (Part IV, Section A). Filing state income taxes online Complete Part III of Form 2210 following the line-by-line instructions in the Instructions for Form 2210. Filing state income taxes online Regular Method for Figuring the Penalty (Part IV) You can use the regular method in Part IV of Form 2210 to figure your penalty for underpayment of estimated tax if you paid one or more estimated tax payments earlier than the due date. Filing state income taxes online You must use the regular method in Part IV of Form 2210 to figure your penalty for underpayment of estimated tax if any of the following apply to you. Filing state income taxes online You paid one or more estimated tax payments on a date after the due date. Filing state income taxes online You paid at least one, but less than four, installments of estimated tax. Filing state income taxes online You paid estimated tax payments in un- equal amounts. Filing state income taxes online You use the annualized income installment method to figure your underpayment for each payment period. Filing state income taxes online You use your actual withholding during each payment period to figure your payments. Filing state income taxes online Under the regular method, figure your underpayment for each payment period in Section A, then figure your penalty using the Penalty Worksheet in the Instructions for Form 2210. Filing state income taxes online Enter the results on line 27 of Section B. Filing state income taxes online Figuring Your Underpayment (Part IV, Section A) Figure your underpayment of estimated tax for each payment period in Section A following the line-by-line instructions in the Instructions for Form 2210. Filing state income taxes online Complete lines 20 through 26 of the first column before going to line 20 of the next column. Filing state income taxes online Required installments—line 18. Filing state income taxes online   Your required payment for each payment period (line 18) is usually one-fourth of your required annual payment (Part I, line 9). Filing state income taxes online This method—the regular method—is the one to use if you received your income evenly throughout the year. Filing state income taxes online   However, if you did not receive your income evenly throughout the year, you may be able to lower or eliminate your penalty by figuring your underpayment using the annualized income installment method. Filing state income taxes online First complete Schedule AI (Form 2210), then enter the amounts from line 25 of that schedule on line 18 of Form 2210, Part IV. Filing state income taxes online See Annualized Income Installment Method (Schedule AI), later. Filing state income taxes online Payments made—line 19. Filing state income taxes online   Enter in each column the total of: Your estimated tax paid after the due date for the previous column and by the due date shown at the top of the column, and One-fourth of your withholding. Filing state income taxes online For special rules for figuring your payments, see Form 2210 instructions for line 19. Filing state income taxes online   If you file Form 1040, your withholding is the amount on line 62, plus any excess social security or tier 1 RRTA tax withholding on line 69. Filing state income taxes online If you file Form 1040A, your withholding is the amount on line 36 plus any excess social security or tier 1 RRTA tax withholding included in line 41. Filing state income taxes online Actual withholding method. Filing state income taxes online    Instead of using one-fourth of your withholding for each quarter, you can choose to use the amounts actually withheld by each due date. Filing state income taxes online You can make this choice separately for the tax withheld from your wages and for all other withholding. Filing state income taxes online This includes any excess social security and tier 1 RRTA tax withheld. Filing state income taxes online   Using your actual withholding may result in a smaller penalty if most of your withholding occurred early in the year. Filing state income taxes online   If you use your actual withholding, you must check box D in Form 2210, Part II. Filing state income taxes online Then complete Form 2210 using the regular method (Part IV) and file it with your return. Filing state income taxes online Worksheet for Form 2210, Part IV, Section B—Figuring the Penalty Figure the amount of your penalty for Section B using the Penalty Worksheet in the Form 2210 instructions. Filing state income taxes online The penalty is imposed on each underpayment amount shown on Form 2210, Section A, line 25, for the number of days that it remained unpaid. Filing state income taxes online For 2013, there are four rate periods—April 16 through June 30, July 1 through September 30, October 1 through December 31, and January 1, 2014 through April 15, 2014. Filing state income taxes online A 3% rate applies to all four periods. Filing state income taxes online Payments. Filing state income taxes online    Before completing the Penalty Worksheet, it may be helpful to make a list of the payments you made and income tax withheld after the due date (or the last day payments could be made on time) for the earliest payment period an underpayment occurred. Filing state income taxes online For example, if you had an underpayment for the first payment period, list your payments after April 15, 2013. Filing state income taxes online You can use the table in the Form 2210 instructions to make your list. Filing state income taxes online Follow those instructions for listing income tax withheld and payments made with your return. Filing state income taxes online Use the list to determine when each underpayment was paid. Filing state income taxes online   If you mail your estimated tax payments, use the date of the U. Filing state income taxes online S. Filing state income taxes online postmark as the date of payment. Filing state income taxes online Line 1b. Filing state income taxes online   Apply the payments listed to underpayment balance in the first column until it is fully paid. Filing state income taxes online Apply payments in the order made. Filing state income taxes online Figuring the penalty. Filing state income taxes online   If an underpayment was paid in two or more payments on different dates, you must figure the penalty separately for each payment. Filing state income taxes online On line 3 of the Penalty Worksheet enter the number of days between the due date (line 2) and the date of each payment on line 1b. Filing state income taxes online On line 4 figure the penalty for the amount of each payment applied on line 1b or the amount remaining unpaid. Filing state income taxes online If no payments are applied, figure the penalty on the amount on line 1a. Filing state income taxes online Aid for counting days. Filing state income taxes online    Table 4-1 provides a simple method for counting the number of days between a due date and a payment date. Filing state income taxes online Find the number for the date the payment was due by going across to the column of the month the payment was due and moving down the column to the due date. Filing state income taxes online In the same manner, find the number for the date the payment was made. Filing state income taxes online Subtract the due date “number” from the payment date “number. Filing state income taxes online ”   For example, if a payment was due on June 15 (61), but was not paid until September 1 (139), the payment was 78 (139 – 61) days late. Filing state income taxes online Table 4-1. Filing state income taxes online Calendar To Determine the Number of Days a Payment Is Late Instructions. Filing state income taxes online Use this table with Form 2210 if you are completing Part IV, Section B. Filing state income taxes online First, find the number for the payment due date by going across to the column of the month the payment was due and moving down the column to the due date. Filing state income taxes online Then, in the same manner, find the number for the date the payment was made. Filing state income taxes online Finally, subtract the due date number from the payment date number. Filing state income taxes online The result is the number of days the payment is late. Filing state income taxes online Example. Filing state income taxes online The payment due date is June 15 (61). Filing state income taxes online The payment was made on November 4 (203). Filing state income taxes online The payment is 142 days late (203 – 61). Filing state income taxes online Tax Year 2013 Day of 2013 2013 2013 2013 2013 2013 2013 2013 2013 2014 2014 2014 2014 Month April May June July Aug. Filing state income taxes online Sept. Filing state income taxes online Oct. Filing state income taxes online Nov. Filing state income taxes online Dec. Filing state income taxes online Jan. Filing state income taxes online Feb. Filing state income taxes online Mar. Filing state income taxes online Apr. Filing state income taxes online 1   16 47 77 108 139 169 200 230 261 292 320 351 2   17 48 78 109 140 170 201 231 262 293 321 352 3   18 49 79 110 141 171 202 232 263 294 322 353 4   19 50 80 111 142 172 203 233 264 295 323 354 5   20 51 81 112 143 173 204 234 265 296 324 355 6   21 52 82 113 144 174 205 235 266 297 325 356 7   22 53 83 114 145 175 206 236 267 298 326 357 8   23 54 84 115 146 176 207 237 268 299 327 358 9   24 55 85 116 147 177 208 238 269 300 328 359 10   25 56 86 117 148 178 209 239 270 301 329 360 11   26 57 87 118 149 179 210 240 271 302 330 361 12   27 58 88 119 150 180 211 241 272 303 331 362 13   28 59 89 120 151 181 212 242 273 304 332 363 14   29 60 90 121 152 182 213 243 274 305 333 364 15 0 30 61 91 122 153 183 214 244 275 306 334 365 16 1 31 62 92 123 154 184 215 245 276 307 335   17 2 32 63 93 124 155 185 216 246 277 308 336   18 3 33 64 94 125 156 186 217 247 278 309 337   19 4 34 65 95 126 157 187 218 248 279 310 338   20 5 35 66 96 127 158 188 219 249 280 311 339   21 6 36 67 97 128 159 189 220 250 281 312 340   22 7 37 68 98 129 160 190 221 251 282 313 341   23 8 38 69 99 130 161 191 222 252 283 314 342   24 9 39 70 100 131 162 192 223 253 284 315 343   25 10 40 71 101 132 163 193 224 254 285 316 344   26 11 41 72 102 133 164 194 225 255 286 317 345   27 12 42 73 103 134 165 195 226 256 287 318 346   28 13 43 74 104 135 166 196 227 257 288 319 347   29 14 44 75 105 136 167 197 228 258 289   348   30 15 45 76 106 137 168 198 229 259 290   349   31   46   107 138   199   260 291   350   Annualized Income Installment Method (Schedule AI) If you did not receive your income evenly throughout the year (for example, your income from a shop you operated at a marina was much larger in the summer than it was during the rest of the year), you may be able to lower or eliminate your penalty by figuring your underpayment using the annualized income installment method. Filing state income taxes online Under this method, your required installment (Part IV, line 18) for one or more payment periods may be less than one-fourth of your required annual payment. Filing state income taxes online To figure your underpayment using this method, complete Form 2210, Schedule AI. Filing state income taxes online Schedule AI annualizes your tax at the end of each payment period based on your income, deductions, and other items relating to events that occurred from the beginning of the tax year through the end of the period. Filing state income taxes online If you use the annualized income installment method, you must check box C in Part II of Form 2210. Filing state income taxes online Also, you must attach Form 2210 and Schedule AI to your return. Filing state income taxes online If you use Schedule AI for any payment due date, you must use it for all payment due dates. Filing state income taxes online Completing Schedule AI. Filing state income taxes online   Follow the Form 2210 instructions to complete Schedule AI. Filing state income taxes online For each period shown on Schedule AI, figure your income and deductions based on your method of accounting. Filing state income taxes online If you use the cash method of accounting (used by most people), include all income actually or constructively received during the period and all deductions actually paid during the period. Filing state income taxes online Note. Filing state income taxes online Each period includes amounts from the previous period(s). Filing state income taxes online Period (a) includes items for January 1 through March 31. Filing state income taxes online Period (b) includes items for January 1 through May 31. Filing state income taxes online Period (c) includes items for January 1 through August 31. Filing state income taxes online Period (d) includes items for the entire year. Filing state income taxes online Farmers and Fishermen If you are a farmer or fisherman, the following special rules for underpayment of estimated tax apply to you. Filing state income taxes online The penalty for underpaying your 2013 estimated tax will not apply if you file your return and pay all the tax due by March 3, 2014. Filing state income taxes online If you are a fiscal year taxpayer, the penalty will not apply if you file your return and pay the tax due by the first day of the third month after the end of your tax year. Filing state income taxes online Any penalty you owe for underpaying your 2013 estimated tax will be figured from one payment due date, January 15, 2014. Filing state income taxes online The underpayment penalty for 2013 is figured on the difference between the amount of 2013 withholding plus estimated tax paid by the due date and the smaller of: 662/3% (rather than 90%) of your 2013 tax, or 100% of the tax shown on your 2012 return. Filing state income taxes online Even if these special rules apply to you, you will not owe the penalty if you meet either of the two conditions discussed under Exceptions . Filing state income taxes online See Who Must Pay Estimated Tax in chapter 2 for the definition of a farmer or fisherman who is eligible for these special rules. Filing state income taxes online Form 2210-F. Filing state income taxes online   Use Form 2210-F to figure any underpayment penalty. Filing state income taxes online Do not attach it to your return unless you check a box in Part I. Filing state income taxes online However, if none of the boxes apply to you and you owe a penalty, you do not need to attach Form 2210-F. Filing state income taxes online Enter the amount from line 16 on Form 1040, line 77 and add the penalty to any balance due on your return or subtract it from your refund. Filing state income taxes online Keep your filled-in Form 2210-F for your records. Filing state income taxes online    If none of the boxes on Form 2210-F apply to you and you owe a penalty, the IRS can figure your penalty and send you a bill. Filing state income taxes online Waiver of Penalty The IRS can waive the penalty for underpayment if either of the following applies. Filing state income taxes online You did not make a payment because of a casualty, disaster, or other unusual circumstance and it would be inequitable to impose the penalty. Filing state income taxes online You retired (after reaching age 62) or became disabled in 2012 or 2013 and both the following requirements are met. Filing state income taxes online You had a reasonable cause for not making the payment. Filing state income taxes online Your underpayment was not due to willful neglect. Filing state income taxes online How to request a waiver. Filing state income taxes online   To request a waiver, see the Instructions for Form 2210. Filing state income taxes online Farmers and fishermen. Filing state income taxes online   To request a waiver, see the Instructions for Form 2210-F. Filing state income taxes online Federally declared disaster. Filing state income taxes online   Certain estimated tax payment deadlines for taxpayers who reside or have a business in a federally declared disaster area are postponed for a period during and after the disaster. Filing state income taxes online During the processing of your tax return, the IRS automatically identifies taxpayers located in a covered disaster area (by county or parish) and applies the appropriate penalty relief. Filing state income taxes online Do not file Form 2210 or 2210-F if your underpayment was due to a federally declared disaster. Filing state income taxes online If you still owe a penalty after the automatic waiver is applied, we will send you a bill. Filing state income taxes online   Individuals, estates, and trusts not in a covered disaster area but whose books, records, or tax professionals' offices are in a covered area are also entitled to relief. Filing state income taxes online Also eligible are relief workers affiliated with a recognized government or charitable organization assisting in the relief activities in a covered disaster area. Filing state income taxes online If you meet either of these eligibility requirements, you must call the IRS disaster hotline at 1-866-562-5227 and identify yourself as eligible for this relief. Filing state income taxes online   Details on the applicable disaster postponement period can be found at IRS. Filing state income taxes online gov. Filing state income taxes online Enter Tax Relief in Disaster Situations. Filing state income taxes online Select the federally declared disaster that affected you. Filing state income taxes online    Worksheet 4-1. Filing state income taxes online 2013 Form 2210, Schedule AI—Line 12 Qualified Dividends and Capital Gain Tax Worksheet Note. Filing state income taxes online To figure the annualized entries for lines 2, 3, and 5 below, multiply the expected amount for the period by the  annualization amount on line 2 of Schedule AI for the same period. Filing state income taxes online                   1. Filing state income taxes online Enter line 11 of your Schedule AI, or line 3 from Worksheet 4-2 1. Filing state income taxes online       2. Filing state income taxes online Enter your annualized qualified dividends for the period 2. Filing state income taxes online           3. Filing state income taxes online Are you filing Schedule D?               □ Yes. Filing state income taxes online Enter the smaller of your annualized amount from line 15 or line 16 of Schedule D. Filing state income taxes online If either line 15 or line 16 is blank or a loss, enter -0-. Filing state income taxes online 3. Filing state income taxes online             □ No. Filing state income taxes online Enter your annualized capital gain distributions from Form 1040, line 13             4. Filing state income taxes online Add lines 2 and 3   4. Filing state income taxes online           5. Filing state income taxes online If you are claiming investment interest expense on Form 4952, enter your annualized amount from line 4g of that form. Filing state income taxes online Otherwise, enter -0-   5. Filing state income taxes online           6. Filing state income taxes online Subtract line 5 from line 4. Filing state income taxes online If zero or less, enter -0- 6. Filing state income taxes online       7. Filing state income taxes online Subtract line 6 from line 1. Filing state income taxes online If zero or less, enter -0- 7. Filing state income taxes online       8. Filing state income taxes online Enter: $36,900 if single or married filing separately, $73,800 if married filing jointly or qualifying widow(er), $49,400 if head of household. Filing state income taxes online 8. Filing state income taxes online       9. Filing state income taxes online Enter the smaller of line 1 or line 8 9. Filing state income taxes online       10. Filing state income taxes online Enter the smaller of line 7 or line 9 10. Filing state income taxes online       11. Filing state income taxes online Subtract line 10 from line 9. Filing state income taxes online This amount is taxed at 0% 11. Filing state income taxes online       12. Filing state income taxes online Enter the smaller of line 1 or line 6 12. Filing state income taxes online       13. Filing state income taxes online Enter the amount from line 11 13. Filing state income taxes online       14. Filing state income taxes online Subtract line 13 from line 12 14. Filing state income taxes online       15. Filing state income taxes online Multiply line 14 by 15% (. Filing state income taxes online 15) 15. Filing state income taxes online   16. Filing state income taxes online Figure the tax on the amount on line 7. Filing state income taxes online If the amount on line 7 is less than $100,000, use the Tax Table in the 2013 Form 1040 instructions to figure this tax. Filing state income taxes online If the amount on line 7 is $100,000 or more, use the Tax Computation Worksheet in the 2013 Form 1040 instructions 16. Filing state income taxes online   17. Filing state income taxes online Add lines 15 and 16 17. Filing state income taxes online   18. Filing state income taxes online Figure the tax on the amount on line 1. Filing state income taxes online If the amount on line 1 is less than $100,000, use the Tax Table in the 2013 Form 1040 instructions to figure this tax. Filing state income taxes online If the amount on line 1 is $100,000 or more, use the Tax Computation Worksheet in the 2013 Form 1040 instructions 18. Filing state income taxes online   19. Filing state income taxes online Tax on all taxable income. Filing state income taxes online Enter the smaller of line 17 or line 18. Filing state income taxes online Also enter this amount on line 12 of Schedule AI in the appropriate column. Filing state income taxes online However, if you are using this worksheet to figure the tax on the amount on line 3 of Worksheet 4-2, enter the amount from line 19 on Worksheet 4-2, line 4 19. Filing state income taxes online   Worksheet 4-2. Filing state income taxes online 2013 Form 2210, Schedule AI—Line 12 Foreign Earned Income Tax Worksheet Before you begin:If Schedule AI, line 11, is zero for the period, do not complete this worksheet. Filing state income taxes online             1. Filing state income taxes online Enter the amount from line 11 of Schedule AI for the period 1. Filing state income taxes online   2. Filing state income taxes online Enter the annualized amount* of foreign earned income and housing amount excluded or deducted (from  Form 2555, lines 45 and 50, or Form 2555-EZ, line 18) in figuring the amount entered for the period on line 1  of Schedule AI 2. Filing state income taxes online   3. Filing state income taxes online Add lines 1 and 2 3. Filing state income taxes online   4. Filing state income taxes online Tax on the amount on line 3. Filing state income taxes online Use the Tax Table, Tax Computation Worksheet, Form 8615**, Qualified Dividends and Capital Gain Tax Worksheet***, or Schedule D Tax Worksheet***, whichever applies. Filing state income taxes online See the 2013 Instructions for Form 1040, line 44, to find out which tax computation method to use. Filing state income taxes online (Note. Filing state income taxes online You do not have to use the same method for each period on Schedule AI. Filing state income taxes online ) 4. Filing state income taxes online   5. Filing state income taxes online Tax on the amount on line 2. Filing state income taxes online If the amount on line 2 is less than $100,000, use the Tax Table in the 2013 Form 1040 instructions to figure this tax. Filing state income taxes online If the amount on line 7 is $100,000 or more, use the Tax Computation Worksheet in the 2013 Form 1040 instructions 5. Filing state income taxes online   6. Filing state income taxes online Subtract line 5 from line 4. Filing state income taxes online Enter the result here and on line 12 of Schedule AI. Filing state income taxes online If zero or less,  enter -0- 6. Filing state income taxes online             * To figure the annualized amount for line 2, multiply the exclusion or deduction for the period by the annualization amount on line 2 of Schedule AI for the same period. Filing state income taxes online     ** If you use Form 8615 to figure the tax on line 4 above, enter the amount from line 3 above on line 4 of Form 8615. Filing state income taxes online If the child's parent files Form 2555 or 2555-EZ, enter the amounts from lines 3 and 4 of the parent's Foreign Earned Income Tax Worksheet on lines 6 and 10, respectively, of Form 8615. Filing state income taxes online Complete the rest of Form 8615 according to its instructions. Filing state income taxes online Then complete lines 5 and 6 above. Filing state income taxes online     *** Enter the amount from line 3 above on line 1 of the Qualified Dividends and Capital Gain Tax Worksheet (or Worksheet 4-1 in this chapter) or the Schedule D Tax Worksheet, whichever worksheet you use to figure the tax on line 4 above. Filing state income taxes online Complete that worksheet through line 6 (line 10 if you use the Schedule D Tax Worksheet). Filing state income taxes online Next, determine if you have a capital gain excess. Filing state income taxes online     Figuring capital gain excess. Filing state income taxes online To find out if you have a capital gain excess for the appropriate period, subtract line 11 of Schedule AI from line 6 of Worksheet 4-1 or your Qualified Dividends and Capital Gain Tax Worksheet (line 10 of your Schedule D Tax Worksheet). Filing state income taxes online If the result is more than zero, that amount is your capital gain excess. Filing state income taxes online     No capital gain excess. Filing state income taxes online If you do not have a capital gain excess, complete the rest of Worksheet 4-1, Qualified Dividends and Capital Gain Tax Worksheet, or the Schedule D Tax Worksheet according to the worksheet's instructions. Filing state income taxes online Then complete lines 5 and 6 above. Filing state income taxes online     Capital gain excess. Filing state income taxes online If you have a capital gain excess, complete a second Worksheet 4-1, Qualified Dividends and Capital Gain Tax Worksheet, or Schedule D Tax Worksheet (whichever applies) as instructed above but in its entirety and with the following additional modifications. Filing state income taxes online Then complete lines 5 and 6 above. Filing state income taxes online     Make the modifications below only for purposes of filling out Worksheet 4-2 above. Filing state income taxes online     a. Filing state income taxes online Reduce (but not below zero) the amount you otherwise would enter on line 3 of your Worksheet 4-1, line 3 of your Qualified Dividends and Capital Gain Tax Worksheet, or line 9 of your Schedule D Tax Worksheet by your capital gain excess. Filing state income taxes online     b. Filing state income taxes online Reduce (but not below zero) the amount you otherwise would enter on line 2 of your Worksheet 4-1, line 2 of your Qualified Dividends and Capital Gain Tax Worksheet, or line 6 of your Schedule D Tax Worksheet by any of your capital gain excess not used in (a) above. Filing state income taxes online     c. Filing state income taxes online Reduce (but not below zero) the amount on your Schedule D (Form 1040), line 18, by your capital gain excess. Filing state income taxes online     d. Filing state income taxes online Include your capital gain excess as a loss on line 16 of your Unrecaptured Section 1250 Gain Worksheet in the 2013 Instructions for Schedule D (Form 1040). Filing state income taxes online   Prev  Up  Next   Home   More Online Publications
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IRS Offers Videos to Help Taxpayers Preparing to File in 2014

IR-2014-1, Jan. 3, 2014

WASHINGTON — The Internal Revenue Service is offering taxpayers a number of instructional YouTube videos to help prepare their taxes for the upcoming filing season, which begins on Jan. 31.

Several options are available to help taxpayers prepare for the 2014 tax season and get their refunds as easily as possible. Many software companies are expected to begin accepting tax returns in January and hold those returns until the IRS systems open on Jan. 31. This includes the Free File partners that offer access to their software for free at irs.gov/Free File. The IRS will not process any tax returns before Jan. 31, so there is no advantage to filing on paper before the opening date. Taxpayers will receive their tax refunds much faster by using e-file or Free File with the direct deposit option.

In addition, the IRS has short and informative YouTube videos on a number of tax-related topics in English, Spanish and American Sign Language (ASL). The channels have received nearly 6.5 million views:

Specific videos that taxpayers may view to help them get ready over the coming weeks include:

  • Do-It-Yourself Free Tax Preparation ─ Helps taxpayers find free help from certified volunteers to electronically file tax returns. Taxpayers interested in helping their own communities can also watch a video to learn about becoming involved in the Volunteer Income Tax Assistance or Tax Counseling for the Elderly programs.
  • Do I Have to File a Tax Return? ─ Learn about the requirements for filing a tax return, including income limits and age, and why taxpayers may want to file even if they don't have to.
  • How to Get 1040 Forms ─  Provides tips on the quickest way to get the various 1040 forms on IRS.gov.
  • Tax Scams ─  Offers some tips on how to protect personal information and avoid becoming a tax scam victim.
  • Record-keeping ─  Learn which financial and tax files to keep and how long to keep them.
  • Changed Your Name After Marriage or Divorce? ─  Find out what you need to do if you have changed your name before you file your tax return.
  • Choosing a Tax Preparer ─ Hear some useful tips for choosing a reputable tax preparer.

The IRS uses social media tools and platforms to share the latest information on tax changes, initiatives, products and services. These social media platforms include the IRS2Go phone application, YouTube, Tumblr, Twitter and Facebook. To protect taxpayer privacy, the IRS only uses social media tools to share public information, not to answer personal tax or account questions. It advises taxpayers to never post confidential information, like a Social Security number, on social media sites. A listing is available on IRS.gov.

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Page Last Reviewed or Updated: 03-Jan-2014

The Filing State Income Taxes Online

Filing state income taxes online Index Symbols 10% additional tax, Early Distributions Tax, Age 59½ Rule, Additional 10% tax 2-year rule SIMPLE IRAs, Two-year rule. Filing state income taxes online 20% withholding, Other withholding rules. Filing state income taxes online 5-year rule, 5-year rule. Filing state income taxes online , Death before required beginning date. Filing state income taxes online 6% excise tax on excess contributions to Roth IRAs, What if You Contribute Too Much? 60-day period for rollovers, Time Limit for Making a Rollover Contribution A Account balance, IRA account balance. Filing state income taxes online Additional taxes, What Acts Result in Penalties or Additional Taxes?, Additional 10% tax (see also Penalties) Reporting, Reporting Additional Taxes Adjusted gross income (AGI), Modified adjusted gross income (AGI). Filing state income taxes online , Modified AGI. Filing state income taxes online (see also Modified adjusted gross income (AGI)) Retirement savings contributions credit, Adjusted gross income. Filing state income taxes online Age 50 Contributions, General Limit Age 59 1/2 rule, Age 59½ Rule Age 70 1/2 rule, Age 70½ rule. Filing state income taxes online Required minimum distributions, Distributions after the required beginning date. Filing state income taxes online Age limit Traditional IRA, When Can Contributions Be Made? Airline payments, Rollover of Airline Payments Alimony, Alimony and separate maintenance. Filing state income taxes online Annuity contracts, Annuity or endowment contracts. Filing state income taxes online Borrowing on, Borrowing on an annuity contract. Filing state income taxes online Distribution from insurance company, Annuity distributions from an insurance company. Filing state income taxes online Distribution from IRA account, Distribution of an annuity contract from your IRA account. Filing state income taxes online Early distributions, Annuity. Filing state income taxes online Assistance (see Tax help) B Basis Inherited IRAs, IRA with basis. Filing state income taxes online Roth IRAs, Basis of distributed property. Filing state income taxes online Traditional IRAs, Cost basis. Filing state income taxes online Beginning date, required, Distributions after the required beginning date. Filing state income taxes online Beneficiaries, IRA Beneficiaries, Death before required beginning date. Filing state income taxes online Change of, Change of beneficiary. Filing state income taxes online Death of beneficiary, Death of a beneficiary. Filing state income taxes online Early distributions to, Beneficiary. Filing state income taxes online Individual as, Beneficiary an individual. Filing state income taxes online More than one, More than one beneficiary. Filing state income taxes online , Multiple individual beneficiaries. Filing state income taxes online Not an individual, Beneficiary not an individual. Filing state income taxes online Roth IRAs, Distributions to beneficiaries. Filing state income taxes online Sole beneficiary spouse more than 10 years younger, Sole beneficiary spouse who is more than 10 years younger. Filing state income taxes online Bond purchase plans Rollovers from, Rollover from bond purchase plan. Filing state income taxes online Bonds, retirement (see Individual retirement bonds) Broker's commissions, Brokers' commissions. Filing state income taxes online , Brokers' commissions. Filing state income taxes online C Change in marital status, Change in marital status. Filing state income taxes online Change of beneficiary, Change of beneficiary. Filing state income taxes online Charitable distributions, qualified, Qualified charitable distributions. Filing state income taxes online Collectibles, Investment in Collectibles, Collectibles. Filing state income taxes online Community property, Community property laws. Filing state income taxes online Compensation Alimony, Alimony and separate maintenance. Filing state income taxes online Defined, What Is Compensation? Nontaxable combat pay, Nontaxable combat pay. Filing state income taxes online Self-employment, Self-employment loss. Filing state income taxes online Wages, salaries, etc. Filing state income taxes online , Wages, salaries, etc. Filing state income taxes online Conduit IRAs, IRA as a holding account (conduit IRA) for rollovers to other eligible plans. Filing state income taxes online Contribution limits More than one IRA, More than one IRA. Filing state income taxes online Contributions Designating the year, Designating year for which contribution is made. Filing state income taxes online Distributions in same year as, Both contributions for 2013 and distributions in 2013. Filing state income taxes online Excess (see Excess contributions) Less than maximum, Less Than Maximum Contributions Matching (SIMPLE), Matching contributions. Filing state income taxes online Nondeductible (see Nondeductible contributions) Not required, Contributions not required. Filing state income taxes online Qualified reservist repayments, Qualified reservist repayments. Filing state income taxes online Recharacterizing (see Recharacterization) Retirement savings contributions credit, Eligible contributions. Filing state income taxes online Roth IRAs, Can You Contribute to a Roth IRA?, Applying excess contributions. Filing state income taxes online SIMPLE plans, How Are Contributions Made?, How Much Can Be Contributed on Your Behalf? Traditional IRAs, How Much Can Be Contributed?, More Than Maximum Contributions When to contribute, When Can Contributions Be Made? Withdrawing before due date of return, Contributions Returned Before Due Date of Return Conversions From SIMPLE IRAs, Converting from a SIMPLE IRA. Filing state income taxes online To Roth IRAs, Conversions Credits Retirement savings contributions credit, Retirement Savings Contributions Credit (Saver's Credit), How to figure and report the credit. Filing state income taxes online D Death of beneficiary, Death of a beneficiary. Filing state income taxes online Deductions Figuring reduced IRA deduction, How To Figure Your Reduced IRA Deduction Phaseout, Deduction Phaseout Traditional IRAs, How Much Can You Deduct?, Examples — Worksheet for Reduced IRA Deduction for 2013 Deemed IRAs, Reminders, Reminders Defined benefit plans, Defined benefit plan. Filing state income taxes online Defined contribution plans, Defined contribution plan. Filing state income taxes online Disabilities, persons with Early distributions to, Disabled. Filing state income taxes online Distributions After required beginning date, Distributions after the required beginning date. Filing state income taxes online Age 59 1/2 rule, Age 59½ Rule Beneficiaries (see Beneficiaries) Contributions in same year as, Both contributions for 2013 and distributions in 2013. Filing state income taxes online Delivered outside U. Filing state income taxes online S. Filing state income taxes online , IRA distributions delivered outside the United States. Filing state income taxes online Figuring nontaxable and taxable amounts, Figuring the Nontaxable and Taxable Amounts From individual retirement accounts, Distributions from individual retirement account. Filing state income taxes online From individual retirement annuities, Distributions from individual retirement annuities. Filing state income taxes online Fully or partly taxable, Distributions Fully or Partly Taxable Income from, Income from IRA distributions. Filing state income taxes online Inherited IRAs (see Inherited IRAs) Insufficient, Excess Accumulations (Insufficient Distributions) Qualified charitable, Qualified charitable distributions. Filing state income taxes online Qualified HSA funding, One-time qualified HSA funding distribution. Filing state income taxes online Qualified reservist, Qualified reservist distributions. Filing state income taxes online Roth IRAs, Are Distributions Taxable?, How Do You Figure the Taxable Part? Ordering rules for, Ordering Rules for Distributions Recapture amount, Figuring your recapture amount. Filing state income taxes online SIMPLE IRAs, Are Distributions Taxable? Taxable status of, Are Distributions Taxable? Divorce Rollovers by former spouse, Distributions under divorce or similar proceedings (alternate payees). Filing state income taxes online Transfers incident to, Transfers Incident To Divorce E Early distributions, What Acts Result in Penalties or Additional Taxes?, Early Distributions, Nondeductible contributions. Filing state income taxes online (see also Penalties) Age 59 1/2 rule, Age 59½ Rule Defined, Early distributions defined. Filing state income taxes online Disability exception, Disabled. Filing state income taxes online First-time homebuyers, exception, First home. Filing state income taxes online Higher education expenses, exception, Higher education expenses. Filing state income taxes online Medical insurance, exception, Medical insurance. Filing state income taxes online Roth IRAs, Additional Tax on Early Distributions SIMPLE IRAs, Additional Tax on Early Distributions Tax, Early Distributions Tax Unreimbursed medical expenses, exception, Unreimbursed medical expenses. Filing state income taxes online Education expenses, Higher education expenses. Filing state income taxes online Employer and employee association trust accounts, Employer and Employee Association Trust Accounts Employer plans Covered by, Covered by an employer retirement plan. Filing state income taxes online Year(s) covered, For Which Year(s) Are You Covered? Employer retirement plans, Are You Covered by an Employer Plan? Defined benefit plans, Defined benefit plan. Filing state income taxes online Defined contribution plans, Defined contribution plan. Filing state income taxes online Effect of modified AGI on deduction (Table 1-2), Table 1-2. Filing state income taxes online Effect of Modified AGI1 on Deduction if You Are Covered by a Retirement Plan at Work Limit if covered by, Limit if Covered by Employer Plan Prohibited transactions, Trust account set up by an employer or an employee association. Filing state income taxes online Endowment contracts (see Annuity contracts) Estate tax, Estate tax. Filing state income taxes online Deduction for inherited IRAs, Federal estate tax deduction. Filing state income taxes online Excess accumulations, Excess Accumulations (Insufficient Distributions), Make up of shortfall in distribution. Filing state income taxes online Roth IRAs, Distributions After Owner's Death Excess contributions, Excess Contributions Closed tax year, Closed tax year. Filing state income taxes online Deducted in earlier year, Excess contribution deducted in an earlier year. Filing state income taxes online Deducting in a later year, Deducting an Excess Contribution in a Later Year Due to incorrect rollover information, Excess due to incorrect rollover information. Filing state income taxes online Recharacterizing, Recharacterizing excess contributions. Filing state income taxes online Roth IRAs, What if You Contribute Too Much? Tax, Excess Contributions Tax Withdrawn after due date of return, Excess Contributions Withdrawn After Due Date of Return Withdrawn by due date of return, Excess Contributions Withdrawn by Due Date of Return Exempt transactions, Exempt Transactions Exxon Valdez settlement income, Rollover of Exxon Valdez Settlement Income , Rollover of Exxon Valdez Settlement Income F Failed financial institutions, Failed financial institutions. Filing state income taxes online Federal judges, Federal judges. Filing state income taxes online Fiduciaries Prohibited transactions, Fiduciary. Filing state income taxes online Filing before IRA contribution is made, Filing before a contribution is made. Filing state income taxes online Filing status, Filing Status Deduction phaseout and, Filing status. Filing state income taxes online Firefighters, volunteer, Volunteer firefighters. Filing state income taxes online First-time homebuyers, First home. Filing state income taxes online Five-year rule (see 5-year rule) Form 1040 Modified AGI calculation from, Form 1040. Filing state income taxes online , Form 1040NR. Filing state income taxes online Form 1040A Modified AGI calculation from, Form 1040A. Filing state income taxes online Form 1099-R, Reporting and Withholding Requirements for Taxable Amounts Distribution code 1 used on, Form 5329 not required. Filing state income taxes online Letter codes used on, Letter codes. Filing state income taxes online Number codes used on, Number codes. Filing state income taxes online Withdrawal of excess contribution, Form 1099-R. Filing state income taxes online Form 5329, Additional 10% tax, Reporting the tax. Filing state income taxes online , Reporting Additional Taxes Recapture tax, Recapture tax for changes in distribution method under equal payment exception. Filing state income taxes online Form 8606, Form 8606. Filing state income taxes online , Form 8606. Filing state income taxes online , Reporting your nontaxable distribution on Form 8606. Filing state income taxes online , Figuring the Nontaxable and Taxable Amounts Failure to file, penalty, Penalty for failure to file Form 8606. Filing state income taxes online Form 8880, How to figure and report the credit. Filing state income taxes online Form W-2 Employer retirement plans, Are You Covered by an Employer Plan? Free tax services, Free help with your tax return. Filing state income taxes online Frozen deposits, Frozen deposit. Filing state income taxes online Full-time student Retirement savings contributions credit, Full-time student. Filing state income taxes online H Help (see Tax help) Higher education expenses, Higher education expenses. Filing state income taxes online How to Set up an IRA, How Can a Traditional IRA Be Opened? Treat withdrawn contributions, How to treat withdrawn contributions. Filing state income taxes online HSA funding distributions, qualified, One-time qualified HSA funding distribution. Filing state income taxes online I Individual retirement accounts, Individual Retirement Account Distributions from, Distributions from individual retirement account. Filing state income taxes online Individual retirement annuities, Individual Retirement Annuity Distributions from, Distributions from individual retirement annuities. Filing state income taxes online Individual retirement arrangements (IRAs) How to set up, How Can a Traditional IRA Be Opened? When to set up, When Can a Traditional IRA Be Opened? Individual retirement bonds, Individual Retirement Bonds Cashing in, Cashing in retirement bonds. Filing state income taxes online Inherited IRAs, What if You Inherit an IRA?, More information. Filing state income taxes online Rollovers, Inherited IRAs. Filing state income taxes online Insufficient distributions, Excess Accumulations (Insufficient Distributions) Interest on IRA, Reminders Investment in collectibles Collectibles defined, Collectibles. Filing state income taxes online Exception, Exception. Filing state income taxes online K Kay Bailey Hutchison Spousal IRAs Contribution limits, Kay Bailey Hutchison Spousal IRA Limit Deductions, Kay Bailey Hutchison Spousal IRA. Filing state income taxes online Roth IRA contribution limits, Can you contribute to a Roth IRA for your spouse? Keogh plans Rollovers from, Keogh plans and rollovers. Filing state income taxes online L Last-in first-out rule, Last-in first-out rule. Filing state income taxes online Life expectancy, Life expectancy. Filing state income taxes online Life insurance, Life insurance contract. Filing state income taxes online Losses Roth IRAs, Recognizing Losses on Investments Traditional IRAs, Recognizing Losses on Traditional IRA Investments M Marital status, change in, Change in marital status. Filing state income taxes online Matching contributions (SIMPLE), Matching contributions. Filing state income taxes online Medical expenses, unreimbursed, Unreimbursed medical expenses. Filing state income taxes online Medical insurance, Medical insurance. Filing state income taxes online Military death gratuities, Military Death Gratuities and Servicemembers' Group Life Insurance (SGLI) Payments Minimum distribution (see Required minimum distribution) Missing children, photographs of, Reminders Modified adjusted gross income (AGI) Employer retirement plan coverage and deduction (Table 1-2), Table 1-2. Filing state income taxes online Effect of Modified AGI1 on Deduction if You Are Covered by a Retirement Plan at Work Figuring (Worksheet 1-1), Worksheet 1-1. Filing state income taxes online Figuring Your Modified AGI No employer retirement plan coverage and deduction (Table 1-3), Table 1-3. Filing state income taxes online Effect of Modified AGI1 on Deduction if You Are NOT Covered by a Retirement Plan at Work Roth IRAs, Modified AGI. Filing state income taxes online Effect on contribution amount (Table 2-1), Table 2-1. Filing state income taxes online Effect of Modified AGI on Roth IRA Contribution More than one beneficiary, More than one beneficiary. Filing state income taxes online More than one IRA, More than one IRA. Filing state income taxes online Recharacterization, More than one IRA. Filing state income taxes online Required minimum distribution, More than one IRA. Filing state income taxes online N Nondeductible contributions, Nondeductible Contributions, Nondeductible contributions. Filing state income taxes online Failure to report, Failure to report nondeductible contributions. Filing state income taxes online Overstatement penalty, Penalty for overstatement. Filing state income taxes online Notice Qualified employer plan to provide prior to rollover distribution, Written explanation to recipients. Filing state income taxes online Rollovers, Rollover notice. Filing state income taxes online P Partial rollovers, Partial rollovers. Filing state income taxes online , Partial rollover. Filing state income taxes online Penalties, What Acts Result in Penalties or Additional Taxes?, Form 5329 not required. Filing state income taxes online Early distributions, Early Distributions, Nondeductible contributions. Filing state income taxes online Excess accumulations, Excess Accumulations (Insufficient Distributions), Make up of shortfall in distribution. Filing state income taxes online Excess contributions, Excess Contributions Roth IRAs, What if You Contribute Too Much? Exempt transactions, Exempt Transactions, Services received at reduced or no cost. 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Filing state income taxes online Qualified domestic relations orders (QDROs), Qualified domestic relations order. Filing state income taxes online Qualified settlement income, Rollover of Exxon Valdez Settlement Income , Rollover of Exxon Valdez Settlement Income R Recapture tax Changes in distribution method, Recapture tax for changes in distribution method under equal payment exception. Filing state income taxes online Receivership distributions, Receivership distributions. Filing state income taxes online Recharacterization, Recharacterizations, More than one IRA. Filing state income taxes online Determining amount of net income due to contribution and total amount to be recharacterized (Worksheet 1-3), Worksheet 1-3. Filing state income taxes online Determining the Amount of Net Income Due To an IRA Contribution and Total Amount To Be Recharacterized Reporting, Reporting a Recharacterization SIMPLE employer contributions, Recharacterizing employer contributions. Filing state income taxes online Timing of, Timing. Filing state income taxes online Reconversion, Reconversions Recordkeeping requirements Traditional IRAs, Nondeductible Contributions Reporting Additional taxes, Reporting Additional Taxes Deductible contributions, Reporting Deductible Contributions Nontaxable distribution on Form 8606, Reporting your nontaxable distribution on Form 8606. Filing state income taxes online Recharacterization, Reporting a Recharacterization Rollovers From employer plans, Reporting rollovers from employer plans. Filing state income taxes online From IRAs, Reporting rollovers from IRAs. Filing state income taxes online Taxable amounts, Reporting and Withholding Requirements for Taxable Amounts Taxable distributions, Reporting taxable distributions on your return. Filing state income taxes online Required beginning date, Distributions after the required beginning date. 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Filing state income taxes online Conduit IRAs, IRA as a holding account (conduit IRA) for rollovers to other eligible plans. Filing state income taxes online Direct rollover option, Direct rollover option. Filing state income taxes online Extension of period, Extension of rollover period. Filing state income taxes online From bond purchase plan, Rollover from bond purchase plan. Filing state income taxes online From employer's plan into a Roth IRA, Rollover From Employer's Plan Into a Roth IRA From employer's plan into an IRA, Rollover From Employer's Plan Into an IRA From Keogh plans, Keogh plans and rollovers. Filing state income taxes online From one IRA into another, Rollover From One IRA Into Another From Roth IRAs, Rollover From a Roth IRA From traditional IRA, Kinds of rollovers from a traditional IRA. Filing state income taxes online Inherited IRAs, Inherited IRAs. Filing state income taxes online Nonspouse beneficiary, Rollover by nonspouse beneficiary. Filing state income taxes online Notice, Rollover notice. Filing state income taxes online Partial, Partial rollovers. Filing state income taxes online , Partial rollover. Filing state income taxes online SIMPLE IRAs, Rollovers and Transfers Exception Tax treatment of rollover from traditional IRA to eligible retirement plan other than an IRA, Tax treatment of a rollover from a traditional IRA to an eligible retirement plan other than an IRA. Filing state income taxes online Time limit, Time Limit for Making a Rollover Contribution To Roth IRAs, Conversion methods. Filing state income taxes online To traditional IRA, Kinds of rollovers to a traditional IRA. Filing state income taxes online Waiting period between, Waiting period between rollovers. Filing state income taxes online , No waiting period between rollovers. Filing state income taxes online Withholding (see Withholding) Roth IRAs, Roth IRAs, Distributions After Owner's Death Age limit, Is there an age limit for contributions? Contribution limit reduced, Contribution limit reduced. Filing state income taxes online Contributions, Can You Contribute to a Roth IRA?, Applying excess contributions. Filing state income taxes online Timing of, When Can You Make Contributions? To traditional IRAs and to Roth IRAs, Roth IRAs and traditional IRAs. Filing state income taxes online Conversion, Converting From Any Traditional IRA Into a Roth IRA, Conversion by rollover from traditional to Roth IRA. Filing state income taxes online , Recharacterizing to a SEP IRA or SIMPLE IRA. Filing state income taxes online , Conversions Defined, What Is a Roth IRA? Distributions, Are Distributions Taxable?, How Do You Figure the Taxable Part? After death of owner, Distributions After Owner's Death Insufficient, Distributions After Owner's Death Ordering rules for, Ordering Rules for Distributions Early distributions, Additional Tax on Early Distributions Excess accumulations, Distributions After Owner's Death Excess contributions, What if You Contribute Too Much? Figuring taxable part, How Do You Figure the Taxable Part? Losses, Recognizing Losses on Investments Modified AGI Effect on contribution amount (Table 2-1), Table 2-1. Filing state income taxes online Effect of Modified AGI on Roth IRA Contribution Figuring (Worksheet 2-1), Worksheet 2-1. Filing state income taxes online Modified Adjusted Gross Income for Roth IRA Purposes Rollovers from, Rollover From a Roth IRA Setting up, When Can a Roth IRA Be Opened? Spouse, Can you contribute to a Roth IRA for your spouse? Traditional IRAs converted into, Converting From Any Traditional IRA Into a Roth IRA Withdrawing or using assets, Must You Withdraw or Use Assets? S Salary reduction arrangement, What Is a SIMPLE Plan? Savings Incentive Match Plans for Employees (see SIMPLE IRAs) Section 501(c)(18) plan, General Limit, Kay Bailey Hutchison Spousal IRA Limit Self-employed persons Deductible contributions, Self-employed. Filing state income taxes online Income of, Self-employment income. Filing state income taxes online SIMPLE plans, Self-employed individual. Filing state income taxes online SEP IRAs Recharacterizing to, Recharacterizing to a SEP IRA or SIMPLE IRA. Filing state income taxes online Separated taxpayers Filing status of, Lived apart from spouse. Filing state income taxes online Servicemembers group life insurance, Military Death Gratuities and Servicemembers' Group Life Insurance (SGLI) Payments Services received at reduced or no cost, Services received at reduced or no cost. Filing state income taxes online SIMPLE IRAs, Savings Incentive Match Plans for Employees (SIMPLE), Two-year rule. Filing state income taxes online Contributions, How Are Contributions Made?, How Much Can Be Contributed on Your Behalf? Conversion from, Converting from a SIMPLE IRA. Filing state income taxes online Distributions, Are Distributions Taxable? Early distributions, , Additional Tax on Early Distributions Eligible employees, Eligible Employees Penalties, Additional Tax on Early Distributions Recharacterizing to, Recharacterizing to a SEP IRA or SIMPLE IRA. Filing state income taxes online Rollovers, Rollovers and Transfers Exception Salary reduction contribution limits, Salary reduction contributions limit. Filing state income taxes online Self-employed persons, Self-employed individual. Filing state income taxes online SIMPLE plan, defined, What Is a SIMPLE Plan? Traditional IRA, mistakenly moved to, Traditional IRA mistakenly moved to SIMPLE IRA. Filing state income taxes online , Traditional IRA mistakenly moved to SIMPLE IRA. Filing state income taxes online Two-year rule, Two-year rule. Filing state income taxes online Withdrawing or using assets, When Can You Withdraw or Use Assets? Simplified employee pensions (SEPs), Simplified Employee Pension (SEP) Social Security recipients, Social Security Recipients Spousal IRAs (see Kay Bailey Hutchison Spousal IRAs or Inherited IRAs) Students Education expenses, Higher education expenses. Filing state income taxes online Retirement savings contributions credit, Full-time student. Filing state income taxes online Surviving spouse, Surviving spouse. Filing state income taxes online , Surviving spouse. Filing state income taxes online Rollovers by, Distributions received by a surviving spouse. Filing state income taxes online T Tables Modified AGI Employer retirement plan coverage and deduction (Table 1-2), Table 1-2. Filing state income taxes online Effect of Modified AGI1 on Deduction if You Are Covered by a Retirement Plan at Work No employer retirement plan coverage and deduction (Table 1-3), Table 1-3. Filing state income taxes online Effect of Modified AGI1 on Deduction if You Are NOT Covered by a Retirement Plan at Work Roth IRAs, effect on contribution (Table 2-1), Table 2-1. Filing state income taxes online Effect of Modified AGI on Roth IRA Contribution Rollover vs. Filing state income taxes online direct payment to taxpayer (Table 1-5), Table 1-5. Filing state income taxes online Comparison of Payment to You Versus Direct Rollover Using this publication (Table I-1), Table I-1. Filing state income taxes online Using This Publication Tax advantages of IRAs, What are some tax advantages of an IRA? Tax credits Retirement savings contributions credit, Retirement Savings Contributions Credit (Saver's Credit), How to figure and report the credit. Filing state income taxes online Tax help, How To Get Tax Help Tax year, Tax year. Filing state income taxes online Tax-sheltered annuities Rollovers from, Distribution from a tax-sheltered annuity. Filing state income taxes online Traditional IRAs, Traditional IRAs, Form 5329 not required. Filing state income taxes online Age 59 1/2 rule, Age 59½ Rule Contribution limits, How Much Can Be Contributed?, More Than Maximum Contributions Contributions, How Much Can Be Contributed?, More Than Maximum Contributions Due date, Contributions must be made by due date. Filing state income taxes online To Roth IRAs and to traditional IRAs, Roth IRAs and traditional IRAs. Filing state income taxes online Converting into Roth IRA, Converting From Any Traditional IRA Into a Roth IRA Cost basis, Cost basis. Filing state income taxes online Deductions, How Much Can You Deduct?, Examples — Worksheet for Reduced IRA Deduction for 2013 Defined, Introduction Disclosures, Required Disclosures Excess contributions, Excess Contributions Inherited IRAs, What if You Inherit an IRA?, More information. Filing state income taxes online Loss of IRA status, Loss of IRA status. Filing state income taxes online Losses, Recognizing Losses on Traditional IRA Investments Mistakenly moved to SIMPLE IRA, Traditional IRA mistakenly moved to SIMPLE IRA. Filing state income taxes online , Traditional IRA mistakenly moved to SIMPLE IRA. Filing state income taxes online Recordkeeping, Nondeductible Contributions Reduced IRA deduction for 2013, Examples — Worksheet for Reduced IRA Deduction for 2013 Rollovers (see Rollovers) Setting up, Who Can Open a Traditional IRA?, Required Disclosures Social Security recipients, Social Security Recipients Transfers, Can You Move Retirement Plan Assets? Types of, Kinds of traditional IRAs. Filing state income taxes online Withdrawing or using assets, When Can You Withdraw or Use Assets?, Excess Contributions Tax Transfers, Can You Move Retirement Plan Assets? Divorce, Transfers Incident To Divorce To Roth IRAs, Transfers to Roth IRAs. Filing state income taxes online , Can You Move Amounts Into a Roth IRA? Trustee to trustee, Trustee-to-Trustee Transfer, Conversion methods. Filing state income taxes online Trustee-to-trustee transfers, Trustee-to-Trustee Transfer To Roth IRAs, Conversion methods. Filing state income taxes online Trustees' fees, Trustees' fees. Filing state income taxes online , Trustees' fees. Filing state income taxes online Trusts As beneficiary, Trust as beneficiary. Filing state income taxes online TTY/TDD information, How To Get Tax Help Two-year rule SIMPLE IRAs, Two-year rule. Filing state income taxes online U Unreimbursed medical expenses, Unreimbursed medical expenses. Filing state income taxes online V Volunteer firefighters, Volunteer firefighters. Filing state income taxes online W Withdrawing or using assets Contribution withdrawal, before due date of return, Contributions Returned Before Due Date of Return Roth IRAs, Must You Withdraw or Use Assets? SIMPLE IRAs, When Can You Withdraw or Use Assets? Traditional IRAs, When Can You Withdraw or Use Assets?, Excess Contributions Tax Withholding, Reporting and Withholding Requirements for Taxable Amounts, Withholding. Filing state income taxes online Direct rollover option, Withholding. Filing state income taxes online Eligible rollover distribution paid to taxpayer, Withholding requirement. Filing state income taxes online Worksheets Figuring amount of net income due to IRA contribution and total amount to be recharacterized (Worksheet 1-3), Worksheet 1-3. Filing state income taxes online Determining the Amount of Net Income Due To an IRA Contribution and Total Amount To Be Recharacterized Figuring modified AGI (Worksheet 1-1), Worksheet 1-1. Filing state income taxes online Figuring Your Modified AGI Roth IRAs Figuring modified AGI (Worksheet 2-1), Worksheet 2-1. Filing state income taxes online Modified Adjusted Gross Income for Roth IRA Purposes Prev  Up     Home   More Online Publications