Filing Your Taxes Online is Fast, Easy and Secure.
Start now and receive your tax refund in as little as 7 days.

1. Get Answers

Your online questions are customized to your unique tax situation.

2. Maximize your Refund

Find tax credits for everything from school tuition to buying a hybri

3. E-File for FREE

E-file free with direct deposit to get your refund in as few as 7 days.

Filing your taxes with paper mail can be difficult and it could take weeks for your refund to arrive. IRS e-file is easy, fast and secure. There is no paperwork going to the IRS so tax refunds can be processed in as little as 7 days with direct deposit. As you prepare your taxes online, you can see your tax refund in real time.

FREE audit support and representation from an enrolled agent – NEW and only from H&R Block

Free File State Tax

A Software With 1040xHow To Fill Out A 1040x Tax Amendment Form1040ez Free OnlineE File 2012 Tax ReturnFile Taxes Online For FreeCan I Fill 2010 Taxes This YearH And R Block 1040x2013 Income Tax Forms 1040ezH&r Block Free MilitaryFiling For Taxes As A StudentFree E-file State TaxesFiling Amended Tax Return2014 1040ez1040easyFile Taxes For 2012Amended 10402012 Irs Tax Forms 10401040x Processing TimeFiling Previous Year TaxesFile An Amended Return OnlineMilitary Tax DeductionsEfile 2012 TaxesI Want To File My State Taxes Online For FreeFiling Back Tax2010 Irs Form 1040Taxact ComHow Do I Amend My Tax Return Online2011 Form 1040ezFree E File 2013 TaxesTax AidHr Free FileE File 2010 Tax ReturnIrs Ez Form OnlineTax Forms For 2008File 1040ez OnlineDo Unemployed People File TaxesFree Efile H&r BlockDo I Need To File Taxes If I Was UnemployedAmended Return 1040xCan You File 2011 Taxes Online

Free File State Tax

Free file state tax Publication 544 - Introductory Material Table of Contents Future Developments What's New Important Reminders IntroductionOrdering forms and publications. Free file state tax Tax questions. Free file state tax Future Developments For the latest information about developments related to Publication 544, such as legislation enacted after it was published, go to www. Free file state tax irs. Free file state tax gov/pub544. Free file state tax What's New Direct reporting on Schedule D. Free file state tax   For 2013, certain transactions may be combined and the totals reported directly on Schedule D. Free file state tax If you choose to do that, you do not need to include these transactions on Form 8949, Sales and Other Dispositions of Capital Assets. Free file state tax For additional information, see Schedule D and Form 8949 in chapter 4. Free file state tax Tax rate on net capital gain and qualified dividends. Free file state tax   The maximum tax rate of 15% on net capital gain and qualified dividends has increased to 20% for some taxpayers. Free file state tax See Capital Gains Tax Rates in chapter 4. Free file state tax Important Reminders Dispositions of U. Free file state tax S. Free file state tax real property interests by foreign persons. Free file state tax  If you are a foreign person or firm and you sell or otherwise dispose of a U. Free file state tax S. Free file state tax real property interest, the buyer (or other transferee) may have to withhold income tax on the amount you receive for the property (including cash, the fair market value of other property, and any assumed liability). Free file state tax Corporations, partnerships, trusts, and estates also may have to withhold on certain U. Free file state tax S. Free file state tax real property interests they distribute to you. Free file state tax You must report these dispositions and distributions and any income tax withheld on your U. Free file state tax S. Free file state tax income tax return. Free file state tax For more information on dispositions of U. Free file state tax S. Free file state tax real property interests, see Publication 519, U. Free file state tax S. Free file state tax Tax Guide for Aliens. Free file state tax Also see Publication 515, Withholding of Tax on Nonresident Aliens and Foreign Entities. Free file state tax Foreign source income. Free file state tax  If you are a U. Free file state tax S. Free file state tax citizen with income from dispositions of property outside the United States (foreign income), you must report all such income on your tax return unless it is exempt from U. Free file state tax S. Free file state tax law. Free file state tax This is true whether you reside inside or outside the United States and whether or not you receive a Form 1099 from the foreign payor. Free file state tax Photographs of missing children. Free file state tax  The Internal Revenue Service is a proud partner with the National Center for Missing and Exploited Children. Free file state tax Photographs of missing children selected by the Center may appear in this publication on pages that would otherwise be blank. Free file state tax You can help bring these children home by looking at the photographs and calling 1-800-THE-LOST (1-800-843-5678) if you recognize a child. Free file state tax Introduction You dispose of property when any of the following occurs. Free file state tax You sell property. Free file state tax You exchange property for other property. Free file state tax Your property is condemned or disposed of under threat of condemnation. Free file state tax Your property is repossessed. Free file state tax You abandon property. Free file state tax You give property away. Free file state tax This publication explains the tax rules that apply when you dispose of property. Free file state tax It discusses the following topics. Free file state tax How to figure a gain or loss. Free file state tax Whether your gain or loss is ordinary or capital. Free file state tax How to treat your gain or loss when you dispose of business property. Free file state tax How to report a gain or loss. Free file state tax This publication also explains whether your gain is taxable or your loss is deductible. Free file state tax This publication does not discuss certain transactions covered in other IRS publications. Free file state tax These include the following. Free file state tax Most transactions involving stocks, bonds, options, forward and futures contracts, and similar investments. Free file state tax See chapter 4 of Publication 550, Investment Income and Expenses. Free file state tax Sale of your main home. Free file state tax See Publication 523, Selling Your Home. Free file state tax Installment sales. Free file state tax See Publication 537, Installment Sales. Free file state tax Transfers of property at death. Free file state tax See Publication 559, Survivors, Executors, and Administrators. Free file state tax Forms to file. Free file state tax   When you dispose of property, you usually will have to file one or more of the following forms. Free file state tax Schedule D, Capital Gains and Losses. Free file state tax Form 4797, Sales of Business Property. Free file state tax Form 8824, Like-Kind Exchanges. Free file state tax Form 8949, Sales and Other Dispositions of Capital Assets. Free file state tax    Although the discussions in this publication may at times refer mainly to individuals, many of the rules discussed also apply to taxpayers other than individuals. Free file state tax However, the rules for property held for personal use usually will not apply to taxpayers other than individuals. Free file state tax Comments and suggestions. Free file state tax   We welcome your comments about this publication and your suggestions for future editions. Free file state tax   You can send your comments to the following address. Free file state tax Internal Revenue Service Tax Forms and Publications Division 1111 Constitution Ave. Free file state tax NW, IR-6526 Washington, DC 20224   We respond to many letters by telephone. Free file state tax Therefore, it would be helpful if you would include your daytime phone number, including the area code, in your correspondence. Free file state tax You can also send us comments from www. Free file state tax irs. Free file state tax gov/formspubs/. Free file state tax Click on “More Information ” and then on “Give us feedback. Free file state tax ” Although we cannot respond individually to each email, we do appreciate your feedback and will consider your comments as we revise our tax products. Free file state tax Ordering forms and publications. Free file state tax   Visit www. Free file state tax irs. Free file state tax gov/formspubs/ to download forms and publications, call 1-800-TAX-FORM (1-800-829-3676), or write to the address below and receive a response within 10 days after your request is received. Free file state tax Internal Revenue Service 1201 N. Free file state tax Mitsubishi Motorway Bloomington, IL 61705-6613 Tax questions. Free file state tax   If you have a tax question, check the information available on IRS. Free file state tax gov or call 1-800-829-1040. Free file state tax We cannot answer tax questions sent to either of the above addresses. Free file state tax Prev  Up  Next   Home   More Online Publications
Español

  • Look Out for These 4 Census Scams
    The 2010 U.S. Census survey will be mailed to all U.S. residents in mid- March, opening the door to con artists who will use the program as an opportunity to swindle people out of their money and their identity. The Census questionnaire asks 10 questions, none involving personal financial information such as bank account or credit card numbers or your Social Security number. There have already been reports in parts of the country where people are being asked for financially sensitive information by people pretending to be census takers.

The Free File State Tax

Free file state tax 3. Free file state tax   Credit for Withholding and Estimated Tax for 2013 Table of Contents Introduction Topics - This chapter discusses: WithholdingForm W-2 Form W-2G The 1099 Series Form Not Correct Form Received After Filing Separate Returns Fiscal Years (FY) Estimated TaxSeparate Returns Divorced Taxpayers Excess Social Security or Railroad Retirement Tax WithholdingJoint returns. Free file state tax Worksheet for Nonrailroad Employees Worksheets for Railroad Employees Introduction When you file your 2013 income tax return, take credit for all the income tax and excess social security or railroad retirement tax withheld from your salary, wages, pensions, etc. Free file state tax Also take credit for the estimated tax you paid for 2013. Free file state tax These credits are subtracted from your total tax. Free file state tax Because these credits are refundable, you should file a return and claim these credits, even if you do not owe tax. Free file state tax If the total of your withholding and your estimated tax payments for any payment period is less than the amount you needed to pay by the due date for that period, you may be charged a penalty, even if the total of these credits is more than your tax for the year. Free file state tax Topics - This chapter discusses: How to take credit for withholding, How to take credit for estimated taxes you paid, and How to take credit for excess social security, Medicare, or railroad retirement tax withholding. Free file state tax Withholding If you had income tax withheld during 2013, you generally should be sent a statement by January 31, 2014, showing your income and the tax withheld. Free file state tax Depending on the source of your income, you will receive: Form W-2, Wage and Tax Statement, Form W-2G, Certain Gambling Winnings, or A form in the 1099 series. Free file state tax Form W-2 Your employer is required to provide or send Form W-2 to you no later than January 31, 2014. Free file state tax You should receive a separate Form W-2 from each employer you worked for. Free file state tax If you stopped working before the end of 2013, your employer could have given you your Form W-2 at any time after you stopped working. Free file state tax However, your employer must provide or send it to you by January 31, 2014. Free file state tax If you ask for the form, your employer must send it to you within 30 days after receiving your written request or within 30 days after your final wage payment, whichever is later. Free file state tax If you have not received your Form W-2 by January 31, contact your employer or payer to request a copy. Free file state tax If you still do not get the form by February 15, the IRS can help you by requesting the form from your employer. Free file state tax The phone number for the IRS is listed in chapter 5. Free file state tax You will be asked for the following information. Free file state tax Your name, address, city and state, zip code, and social security number. Free file state tax Your employer's name, address, city, state, zip code, and the employer's identification number (if known). Free file state tax An estimate of the wages you earned, the federal income tax withheld, and the period you worked for that employer. Free file state tax The estimate should be based on year-to-date information from your final pay stub or leave-and-earnings statement, if possible. Free file state tax Form W-2 shows your total pay and other compensation and the income tax, social security tax, and Medicare tax that was withheld during the year. Free file state tax Total the federal income tax withheld (shown in box 2 of all Forms W-2 received) and enter that amount on the appropriate line of your tax return. Free file state tax In addition, Form W-2 is used to report any taxable sick pay you received and any income tax withheld from your sick pay. Free file state tax Your sick pay may be combined with other wages in one Form W-2 or you may receive a separate Form W-2 for sick pay. Free file state tax If you file a paper tax return, attach Copy B of Form W-2 to your return. Free file state tax Form W-2G If you had gambling winnings in 2013, the payer may have withheld income tax. Free file state tax If tax was withheld, the payer will give you a Form W-2G showing the amount you won and the amount of tax withheld. Free file state tax Report the amounts you won on line 21 of Form 1040. Free file state tax Take credit for the tax withheld on line 62 of Form 1040. Free file state tax If you had gambling winnings, you must use Form 1040; you cannot use Form 1040A or Form 1040EZ. Free file state tax Gambling losses can be deducted on Schedule A (Form 1040) as a miscellaneous itemized deduction. Free file state tax However, you cannot deduct more than the gambling winnings you report on Form 1040. Free file state tax File Form W-2G with your income tax return only if it shows any federal income tax withheld in box 2. Free file state tax The 1099 Series Most forms in the 1099 series are not filed with your return. Free file state tax In general, these forms should be furnished to you by January 31, 2014. Free file state tax Unless instructed to file any of these forms with your return, keep them for your records. Free file state tax There are several different forms in this series, including: Form 1099-B, Proceeds From Broker and Barter Exchange Transactions; Form 1099-C, Cancellation of Debt; Form 1099-DIV, Dividends and Distributions; Form 1099-G, Certain Government Payments; Form 1099-INT, Interest Income; Form 1099-K, Payment Card and Third-Party Network Transactions; Form 1099-MISC, Miscellaneous Income; Form 1099-OID, Original Issue Discount; Form 1099-PATR, Taxable Distributions Received From Cooperatives; Form 1099-Q, Payments From Qualified Education Programs (Under Sections 529 and 530); Form 1099-R, Distributions From Pensions, Annuities, Retirement or Profit-Sharing Plans, IRAs, Insurance Contracts, etc. Free file state tax ; Form SSA-1099, Social Security Benefit Statement; and Form RRB-1099, Payments by the Railroad Retirement Board. Free file state tax If you received the types of income reported on some forms in the 1099 series, you may not be able to use Form 1040A or Form 1040EZ. Free file state tax See the instructions to these forms for details. Free file state tax Reporting your withholding. Free file state tax   Report on your tax return all federal income tax withholding shown on your Form 1099, Form SSA-1099, and/or Form RRB-1099. Free file state tax Include the amount withheld in the total on line 62 of Form 1040, line 36 of Form 1040A, or line 7 of Form 1040EZ. Free file state tax Form 1099-R. Free file state tax   Attach Form 1099-R to your paper return if federal income tax withholding is shown in box 4. Free file state tax Do not attach any other Form 1099. Free file state tax Form Not Correct If you receive a form with incorrect information, you should ask the payer for a corrected form. Free file state tax Call the telephone number or write to the address given for the payer on the form. Free file state tax The corrected Form W-2G or Form 1099 you receive will have an “X” in the “CORRECTED” box at the top of the form. Free file state tax A special form, Form W-2c, Corrected Wage and Tax Statement, is used to correct a Form W-2. Free file state tax In certain situations, you will receive two forms in place of the original incorrect form. Free file state tax This will happen when your taxpayer identification number is wrong or missing, your name and address are wrong, or you received the wrong type of form (for example, a Form 1099-DIV instead of a Form 1099-INT). Free file state tax One new form you receive will be the same incorrect form or have the same incorrect information, but all money amounts will be zero. Free file state tax This form will have an “X” in the “CORRECTED” box at the top of the form. Free file state tax The second new form should have all the correct information, prepared as though it is the original (the “CORRECTED” box will not be checked). Free file state tax Form Received After Filing If you file your return and you later receive a form for income that you did not include on your return, report the income and take credit for any income tax withheld by filing Form 1040X, Amended U. Free file state tax S. Free file state tax Individual Income Tax Return. Free file state tax Separate Returns If you are married but file a separate return, you can take credit only for the tax withheld from your own income. Free file state tax Do not include any amount withheld from your spouse's income. Free file state tax However, different rules may apply if you live in a community property state. Free file state tax Community property states. Free file state tax   The following are community property states. Free file state tax Arizona. Free file state tax California. Free file state tax Idaho. Free file state tax Louisiana. Free file state tax Nevada. Free file state tax New Mexico. Free file state tax Texas. Free file state tax Washington. Free file state tax Wisconsin. Free file state tax Generally, if you live in a community property state and file a separate return, you and your spouse each must report half of all community income in addition to your own separate income. Free file state tax If you are required to report half of all community income, you are entitled to take credit for half of all taxes withheld on the community income. Free file state tax If you were divorced during the year, each of you generally must report half the community income and can take credit for half the withholding on that community income for the period before the divorce. Free file state tax   For more information on these rules, and some exceptions, see Publication 555, Community Property. Free file state tax Fiscal Years (FY) If you file your tax return on the basis of a fiscal year (a 12-month period ending on the last day of any month except December), you must follow special rules, described below, to determine your credit for federal income tax withholding. Free file state tax Fiscal year withholding. Free file state tax    You can claim credit on your tax return only for the tax withheld during the calendar year (CY) ending within your fiscal year. Free file state tax You cannot claim credit for any of the tax withheld during the calendar year beginning in your fiscal year. Free file state tax You will be able to claim credit for that withholding on your return for your next fiscal year. Free file state tax   The Form W-2 or 1099 you receive for the calendar year that ends during your fiscal year will show the tax withheld and the income you received during that calendar year. Free file state tax   Although you take credit for all the withheld tax shown on the form, report only the part of the income shown on the form that you received during your fiscal year. Free file state tax Add to that the income you received during the rest of your fiscal year. Free file state tax Example. Free file state tax Miles Hanson files his return for a fiscal year ending June 30, 2013. Free file state tax In January 2013, he received a Form W-2 that showed that his wages for 2012 were $31,200 and that his income tax withheld was $3,380. Free file state tax His records show that he had received $15,000 of the wages by June 30, 2012, and $16,200 from July 1 through December 31, 2012. Free file state tax See Table 3-1 . Free file state tax On his return for the fiscal year ending June 30, 2013, Miles will report the $16,200 he was paid in July through December of 2012, plus the $18,850 he was paid during the rest of the fiscal year, January 1, 2013, through June 30, 2013. Free file state tax However, he takes credit for all $3,380 that was withheld during 2012. Free file state tax On his return for the fiscal year ending June 30, 2012, he reported the $15,000 he was paid in January through June 2012, but took no credit for the tax withheld during that time. Free file state tax On his return for the fiscal year ending June 30, 2014, he will take the credit for any tax withheld during 2013 but not for any tax withheld during 2014. Free file state tax Table 3-1. Free file state tax Example for Fiscal Year Ending June 30, 2013—Miles Hanson Date Form W-2 Miles' records Tax return for FY ending 6/30/20121 Tax return for FY ending 6/30/2013 Wages With- holding Wages With- holding Wages With- holding Wages With- holding CY 20122 $31,200 $3,380             1/1/2012 –  6/30/2012     $15,000 $1,600 $15,000       7/1/2012 –  12/31/2012     $16,200 $1,780     $16,200 $3,380 CY 2013 $37,700 $4,316 3             1/1/2013 –  6/30/2013     $18,850 $2,158     $18,850   7/1/2013 –  12/31/2013     $18,850 4 $2,158         1Miles' tax return for FY ending 6/30/2012 also included his wages for 7/1–12/31/2011 and the withholding shown on his 2011 Form W-2. Free file state tax  2Calendar year (January 1 – December 31). Free file state tax   3Withholding shown on 2013 Form W-2 ($4,316) will be included in Miles' tax return for FY ending 6/30/2014, the fiscal year in which calendar year 2013 ends. Free file state tax   4Wages for 7/1–12/31/2013 ($18,850) will be included in Miles' tax return for FY ending 6/30/2014, the fiscal year in which the wages were received. Free file state tax Backup withholding. Free file state tax   If income tax has been withheld under the backup withholding rule, take credit for it on your tax return for the fiscal year in which you received the income. Free file state tax Example. Free file state tax Emily Smith's records show that she received income in November 2013 and February 2014 from which there was backup withholding ($100 and $50, respectively). Free file state tax Emily takes credit for the entire $150 of backup withholding on her tax return for the fiscal year ending September 30, 2014. Free file state tax Estimated Tax Take credit for all your estimated tax payments for 2013 on line 63 of Form 1040 or line 37 of Form 1040A. Free file state tax Include any overpayment from 2012 that you had credited to your 2013 estimated tax. Free file state tax You must use Form 1040 or Form 1040A if you paid estimated tax. Free file state tax You cannot file Form 1040EZ. Free file state tax If you were a beneficiary of an estate or trust, you should receive a Schedule K-1 (Form 1041), Beneficiary's Share of Income, Deductions, Credits, etc. Free file state tax , from the fiduciary. Free file state tax If you have estimated taxes credited to you from the estate or trust (from Schedule K-1 (Form 1041)), you must report the estimated taxes on Schedule E (Form 1040). Free file state tax On the dotted line next to the entry space for line 37 of Schedule E (Form 1040), enter “ES payment claimed” and the amount. Free file state tax However, do not include this amount in the total on line 37. Free file state tax Instead, enter the amount on Form 1040, line 63. Free file state tax This estimated tax payment for 2013 is treated as being made by you on January 15, 2014. Free file state tax Name changed. Free file state tax   If you changed your name, and you made estimated tax payments using your former name, attach a statement to the front of your paper tax return indicating: When you made the payments, The amount of each payment, Your name when you made the payments, and The social security number under which you made the payments. Free file state tax  The statement should cover payments you made jointly with your spouse as well as any you made separately. Free file state tax   Be sure to report the change to your local Social Security Administration office before filing your 2014 tax return. Free file state tax This prevents delays in processing your return and issuing refunds. Free file state tax It also safeguards your future social security benefits. Free file state tax For more information, call the Social Security Administration at 1-800-772-1213. Free file state tax Separate Returns If you and your spouse made separate estimated tax payments for 2013 and you file separate returns, you can take credit only for your own payments. Free file state tax If you made joint estimated tax payments, you must decide how to divide the payments between your returns. Free file state tax One of you can claim all of the estimated tax paid and the other none, or you can divide it in any other way you agree on. Free file state tax If you cannot agree, you must divide the payments in proportion to each spouse's individual tax as shown on your separate returns for 2013. Free file state tax Example. Free file state tax James and Evelyn Brown made joint estimated tax payments for 2013 totaling $3,000. Free file state tax They file separate 2013 Forms 1040. Free file state tax James' tax is $4,000 and Evelyn's is $1,000. Free file state tax If they do not agree on how to divide the $3,000, they must divide it proportionately between their returns. Free file state tax Because James' tax ($4,000) is 80% of the total tax ($5,000), his share of the estimated tax is $2,400 (80% of $3,000). Free file state tax The balance, $600 (20% of $3,000), is Evelyn's share. Free file state tax Divorced Taxpayers If you made joint estimated tax payments for 2013 and you were divorced during the year, either you or your former spouse can claim all of the joint payments, or you each can claim part of them. Free file state tax If you cannot agree on how to divide the payments, you must divide them in proportion to each spouse's individual tax as shown on your separate returns for 2013. Free file state tax See Example earlier under Separate Returns. Free file state tax If you claim any of the joint payments on your tax return, enter your former spouse's social security number (SSN) in the space provided at the top of page 1 of Form 1040 or Form 1040A. Free file state tax If you divorced and remarried in 2013, enter your present spouse's SSN in that space. Free file state tax Enter your former spouse's SSN, followed by “DIV,” under Payments to the left of Form 1040, line 63, or in the blank space to the left of Form 1040A, line 37. Free file state tax Excess Social Security or Railroad Retirement Tax Withholding Most employers must withhold social security tax from your wages. Free file state tax In some cases, however, the federal government and state and local governments do not have to withhold social security tax from their employees' wages. Free file state tax If you work for a railroad employer, that employer must withhold tier 1 railroad retirement (RRTA) tax and tier 2 RRTA tax. Free file state tax Two or more employers. Free file state tax   If you worked for two or more employers in 2013, too much social security tax or tier 1 RRTA tax may have been withheld from your pay. Free file state tax You may be able to claim the excess as a credit against your income tax when you file your return. Free file state tax Table 3-2 shows the maximum amount that should have been withheld for any of these taxes for 2013. Free file state tax Figure the excess withholding on the appropriate worksheet. Free file state tax    Table 3-2. Free file state tax Maximum Social Security and RRTA Withholding for 2013 Type of tax Maximum wages subject to tax Tax rate Maximum tax to be withheld Social security $113,700 6. Free file state tax 2% $7,049. Free file state tax 40 Tier 1 RRTA $113,700 6. Free file state tax 2% $7,049. Free file state tax 40 Tier 2 RRTA $84,300 4. Free file state tax 4% $3,709. Free file state tax 20 Joint returns. Free file state tax   If you are filing a joint return, you and your spouse must figure any excess social security or tier 1 RRTA separately. Free file state tax Note. Free file state tax All wages are subject to Medicare tax withholding. Free file state tax Employer's error. Free file state tax   If you had only one employer and he or she withheld too much social security, Medicare, or tier 1 RRTA tax, ask the employer to refund the excess amount to you. Free file state tax If the employer refuses to refund the overcollection, ask for a statement indicating the amount of the overcollection to support your claim. Free file state tax File a claim for refund using Form 843, Claim for Refund and Request for Abatement. Free file state tax Worksheet for Nonrailroad Employees If you did not work for a railroad during 2013, figure the excess social security withholding on Worksheet 3-1. Free file state tax Note. Free file state tax If you worked for both a railroad employer and a nonrailroad employer, use Worksheet 3-2, to figure excess social security and tier 1 RRTA tax. Free file state tax Where to claim credit for excess social security withholding. Free file state tax   If you file Form 1040, enter the excess on line 69. Free file state tax   If you file Form 1040A, include the excess in the total on line 41. Free file state tax Write “Excess SST” and show the amount of the credit in the space to the left of the line. Free file state tax   You cannot claim excess social security tax withholding on Form 1040EZ. Free file state tax Worksheets for Railroad Employees If you worked for a railroad during 2013, figure your excess withholding on Worksheet 3-2 and 3-3, as appropriate. Free file state tax Where to claim credit for excess tier 1 RRTA withholding. Free file state tax   If you file Form 1040, enter the excess on line 69. Free file state tax   If you file Form 1040A, include the excess in the total on line 41. Free file state tax Write “Excess SST” and show the amount of the credit in the space to the left of the line. Free file state tax   You cannot claim excess tier 1 RRTA withholding on Form 1040EZ. Free file state tax How to claim refund of excess tier 2 RRTA. Free file state tax   To claim a refund of tier 2 tax, use Form 843. Free file state tax Be sure to attach a copy of all of your Forms W-2. Free file state tax   See Worksheet 3-3 and the Instructions for Form 843, for more details. Free file state tax Worksheet 3-1. Free file state tax Excess Social Security—Nonrailroad Employees 1. Free file state tax Add all social security tax withheld (but not more than  $7,049. Free file state tax 40 for each employer). Free file state tax This tax should be shown  in box 4 of your Forms W-2. Free file state tax Enter the total here 1. Free file state tax   2. Free file state tax Enter any uncollected social security tax on tips or group-term life insurance on Form 1040, line 60, identified by “UT” 2. Free file state tax   3. Free file state tax Add lines 1 and 2. Free file state tax If $7,049. Free file state tax 40 or less, stop here. Free file state tax You cannot claim the credit 3. Free file state tax   4. Free file state tax Social security limit 4. Free file state tax $7,049. Free file state tax 40 5. Free file state tax Excess. Free file state tax Subtract line 4 from line 3 5. Free file state tax   Worksheet 3-2. Free file state tax Excess Social Security and Tier 1 RRTA—Railroad Employees 1. Free file state tax Add all social security and tier 1 RRTA tax withheld (but not more than $7,049. Free file state tax 40 for each employer). Free file state tax Social security tax should be shown in box 4 and tier 1 RRTA should be shown  in box 14 of your Forms W-2. Free file state tax Enter the total here 1. Free file state tax   2. Free file state tax Enter any uncollected social security and tier 1 RRTA tax on tips or group-term life insurance on Form 1040, line 60, identified by “UT” 2. Free file state tax   3. Free file state tax Add lines 1 and 2. Free file state tax If $7,049. Free file state tax 40 or less, stop here. Free file state tax You cannot claim the credit 3. Free file state tax   4. Free file state tax Social security and tier 1 RRTA tax limit 4. Free file state tax $7,049. Free file state tax 40 5. Free file state tax Excess. Free file state tax Subtract line 4 from line 3 5. Free file state tax   Worksheet 3-3. Free file state tax Excess Tier 2 RRTA—Railroad Employees 1. Free file state tax Add all tier 2 RRTA tax withheld (but not more than $3,709. Free file state tax 20 for each employer). Free file state tax Box 14 of your Forms W-2 should show tier 2 RRTA tax. Free file state tax Enter the total here 1. Free file state tax   2. Free file state tax Enter any uncollected tier 2 RRTA tax on tips or group-term life insurance on Form 1040, line 60, identified by “UT” 2. Free file state tax   3. Free file state tax Add lines 1 and 2. Free file state tax If $3,709. Free file state tax 20 or less, stop here. Free file state tax You cannot claim the credit. Free file state tax 3. Free file state tax   4. Free file state tax Tier 2 RRTA tax limit 4. Free file state tax $3,709. Free file state tax 20 5. Free file state tax Excess. Free file state tax Subtract line 4 from line 3. Free file state tax 5. Free file state tax   Prev  Up  Next   Home   More Online Publications