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Free file Publication 584 - Introductory Material Table of Contents What's New Introduction How To Use This Workbook What's New Future developments. Free file  The IRS has created a page on IRS. Free file gov for information about Publication 584, at www. Free file irs. Free file gov/pub584. Free file Information about any future developments affecting Publication 584 (such as legislation enacted after we release it) will be posted on that page. Free file Introduction This workbook is designed to help you figure your loss on personal-use property in the event of a disaster, casualty, or theft. Free file It contains schedules to help you figure the loss to your main home, its contents, and your motor vehicles. Free file However, these schedules are for your information only. Free file You must complete Form 4684, Casualties and Thefts, to report your loss. Free file How To Use This Workbook You can use this workbook by following these five steps. Free file Read Publication 547 to learn about the tax rules for casualties, disasters, and thefts. Free file Know the definitions of cost or other basis and fair market value, discussed later. Free file Fill out Schedules 1 through 20. Free file Read the instructions for Form 4684. Free file Fill out Form 4684 using the information you entered in Schedules 1 through 20. Free file Use the chart below to find out how to use Schedules 1 through 19 to fill out Form 4684. Free file Take what's in each row of. Free file . Free file . Free file And enter it on Form 4684. Free file . Free file . Free file Column 1 Line 1 Column 2 Line 2 Column 3 Line 3 Column 4 Line 4 Column 5 Line 5 Column 6 Line 6 Column 7 Line 7 Column 8 Line 8 Column 9 Line 9 Prev  Up  Next   Home   More Online Publications
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Free file 30. Free file   How To Figure Your Tax Table of Contents Introduction Figuring Your Tax Alternative Minimum Tax (AMT) Tax Figured by IRSFiling the Return Introduction After you have figured your income and deductions as explained in Parts One through Five, your next step is to figure your tax. Free file This chapter discusses: The general steps you take to figure your tax, An additional tax you may have to pay called the alternative minimum tax (AMT), and The conditions you must meet if you want the IRS to figure your tax. Free file Figuring Your Tax Your income tax is based on your taxable income. Free file After you figure your income tax and AMT, if any, subtract your tax credits and add any other taxes you may owe. Free file The result is your total tax. Free file Compare your total tax with your total payments to determine whether you are entitled to a refund or if you must make a payment. Free file This section provides a general outline of how to figure your tax. Free file You can find step-by-step directions in the Instructions for Forms 1040EZ, 1040A, and 1040. Free file If you are unsure of which tax form you should file, see Which Form Should I Use? in chapter 1. Free file Tax. Free file   Most taxpayers use either the Tax Table or the Tax Computation Worksheet to figure their income tax. Free file However, there are special methods if your income includes any of the following items. Free file A net capital gain. Free file (See chapter 16. Free file ) Qualified dividends taxed at the same rates as a net capital gain. Free file (See chapters 8 and 16. Free file ) Lump-sum distributions. Free file (See chapter 10. Free file ) Farming or fishing income. Free file (See Schedule J (Form 1040), Income Averaging for Farmers and Fishermen. Free file ) Unearned income over $2,000 for certain children. Free file (See chapter 31. Free file ) Parents' election to report child's interest and dividends. Free file (See chapter 31. Free file ) Foreign earned income exclusion or the housing exclusion. Free file (See Form 2555, Foreign Earned Income, or Form 2555-EZ, Foreign Earned Income Exclusion, and the Foreign Earned Income Tax Worksheet in the Form 1040 instructions. Free file ) Credits. Free file   After you figure your income tax and any AMT (discussed later), determine if you are eligible for any tax credits. Free file Eligibility information for these tax credits is discussed in chapters 32 through 37 and your form instructions. Free file The following table lists the credits you may be able to subtract from your tax and shows where you can find more information on each credit. Free file CREDITS For information on: See  chapter: Adoption 37 Alternative motor vehicle 37 Alternative fuel vehicle refueling  property 37 Child and dependent care 32 Child tax 34 Credit to holders of tax credit  bonds 37 Education 35 Elderly or disabled 33 Electric vehicle 37 Foreign tax 37 Mortgage interest 37 Prior year minimum tax 37 Residential energy 37 Retirement savings contributions 37   Some credits (such as the earned income credit) are not listed because they are treated as payments. Free file See Payments , later. Free file   There are other credits that are not discussed in this publication. Free file These include the following credits. Free file General business credit, which is made up of several separate business-related credits. Free file These generally are reported on Form 3800, General Business Credit, and are discussed in chapter 4 of Publication 334, Tax Guide for Small Business. Free file Renewable electricity, refined coal, and Indian coal production credit for electricity and refined coal produced at facilities placed in service after October 22, 2004 (after October 2, 2008, for electricity produced from marine and hydrokinetic renewables), and Indian coal produced at facilities placed in service after August 8, 2005. Free file See Form 8835, Part II. Free file Work opportunity credit. Free file See Form 5884. Free file Credit for employer social security and Medicare taxes paid on certain employee tips. Free file See Form 8846. Free file Other taxes. Free file   After you subtract your tax credits, determine whether there are any other taxes you must pay. Free file This chapter does not explain these other taxes. Free file You can find that information in other chapters of this publication and your form instructions. Free file See the following table for other taxes you may need to add to your income tax. Free file OTHER TAXES For information on: See  chapter: Additional taxes on qualified retirement plans and IRAs 10, 17 Household employment taxes 32 Recapture of an education credit 35 Social security and Medicare tax on wages 5 Social security and Medicare tax on tips 6 Uncollected social security and Medicare tax on tips 6   You also may have to pay AMT (discussed later in this chapter). Free file   There are other taxes that are not discussed in this publication. Free file These include the following items. Free file Self-employment tax. Free file You must figure this tax if either of the following applies to you (or your spouse if you file a joint return). Free file Your net earnings from self-employment from other than church employee income were $400 or more. Free file The term “net earnings from self-employment” may include certain nonemployee compensation and other amounts reported to you on Form 1099-MISC, Miscellaneous Income. Free file If you received a Form 1099-MISC, see the Instructions for Recipient on the back. Free file Also see the Instructions for Schedule SE (Form 1040), Self-Employment Tax; and Publication 334, Tax Guide for Small Business. Free file You had church employee income of $108. Free file 28 or more. Free file Additional Medicare Tax. Free file Beginning in 2013, you may be subject to a 0. Free file 9% Additional Medicare Tax that applies to Medicare wages, Railroad Retirement Act compensation, and self-employment income over a threshold based on your filing status. Free file For more information, see the Instructions for Form 1040, line 60 and Form 8959. Free file Net Investment Income Tax (NIIT). Free file Beginning in 2013, you may be subject to Net Investment Income Tax (NIIT). Free file NIIT is a 3. Free file 8% tax on the lesser of net investment income or the excess of your modified adjusted gross income over a threshold amount. Free file For more information, see the Instructions for Form 1040, line 60 and Form 8960. Free file Recapture taxes. Free file You may have to pay these taxes if you previously claimed an investment credit, a low-income housing credit, a new markets credit, a qualified plug-in electric drive motor vehicle credit, an alternative motor vehicle credit, a credit for employer-provided child care facilities, an Indian employment credit, or other credits listed in the instructions for Form 1040, line 60. Free file For more information, see the instructions for Form 1040, line 60. Free file Section 72(m)(5) excess benefits tax. Free file If you are (or were) a 5% owner of a business and you received a distribution that exceeds the benefits provided for you under the qualified pension or annuity plan formula, you may have to pay this additional tax. Free file See Tax on Excess Benefits in chapter 4 of Publication 560, Retirement Plans for Small Business. Free file Uncollected social security and Medicare tax on group-term life insurance. Free file If your former employer provides you with more than $50,000 of group-term life insurance coverage, you must pay the employee part of social security and Medicare taxes on those premiums. Free file The amount should be shown in box 12 of your Form W-2 with codes M and N. Free file Tax on golden parachute payments. Free file This tax applies if you received an “excess parachute payment” (EPP) due to a change in a corporation's ownership or control. Free file The amount should be shown in box 12 of your Form W-2 with code K. Free file See the instructions for Form 1040, line 60. Free file Tax on accumulation distribution of trusts. Free file This applies if you are the beneficiary of a trust that accumulated its income instead of distributing it currently. Free file See Form 4970 and its instructions. Free file Additional tax on HSAs or MSAs. Free file If amounts contributed to, or distributed from, your health savings account or medical savings account do not meet the rules for these accounts, you may have to pay additional taxes. Free file See Publication 969, Health Savings Accounts and Other Tax-Favored Health Plans; Form 8853, Archer MSAs and Long-Term Care Insurance Contracts; Form 8889, Health Savings Accounts (HSAs); and Form 5329, Additional Taxes on Qualified Plans (Including IRAs) and Other Tax-Favored Accounts. Free file Additional tax on Coverdell ESAs. Free file This applies if amounts contributed to, or distributed from, your Coverdell ESA do not meet the rules for these accounts. Free file See Publication 970, Tax Benefits for Education, and Form 5329. Free file Additional tax on qualified tuition programs. Free file This applies to amounts distributed from qualified tuition programs that do not meet the rules for these accounts. Free file See Publication 970 and Form 5329. Free file Excise tax on insider stock compensation from an expatriated corporation. Free file You may owe a 15% excise tax on the value of nonstatutory stock options and certain other stock-based compensation held by you or a member of your family from an expatriated corporation or its expanded affiliated group in which you were an officer, director, or more-than-10% owner. Free file For more information, see the instructions for Form 1040, line 60. Free file Additional tax on income you received from a nonqualified deferred compensation plan that fails to meet certain requirements. Free file This income should be shown in Form W-2, box 12, with code Z, or in Form 1099-MISC, box 15b. Free file For more information, see the instructions for Form 1040, line 60. Free file Interest on the tax due on installment income from the sale of certain residential lots and timeshares. Free file For more information, see the instructions for Form 1040, line 60. Free file Interest on the deferred tax on gain from certain installment sales with a sales price over $150,000. Free file For more information, see the instructions for Form 1040, line 60. Free file Repayment of first-time homebuyer credit. Free file For more information, see Form 5405, Repayment of the First-Time Homebuyer Credit, and its instructions. Free file Also see the instructions for Form 1040, line 59b. Free file Payments. Free file   After you determine your total tax, figure the total payments you have already made for the year. Free file Include credits that are treated as payments. Free file This chapter does not explain these payments and credits. Free file You can find that information in other chapters of this publication and your form instructions. Free file See the following table for amounts you can include in your total payments. Free file PAYMENTS For information on: See  chapter: Child tax credit (additional) 34 Earned income credit 36 Estimated tax paid 4 Excess social security   and RRTA tax withheld 37 Federal income tax withheld 4 Health coverage tax credit 37 Credit for tax on   undistributed capital gain 37 Tax paid with extension 1   Another credit that is treated as a payment is the credit for federal excise tax paid on fuels. Free file This credit is for persons who have a nontaxable use of certain fuels, such as diesel fuel and kerosene. Free file It is claimed on Form 1040, line 70. Free file See Form 4136, Credit for Federal Tax Paid on Fuels. Free file Refund or balance due. Free file   To determine whether you are entitled to a refund or whether you must make a payment, compare your total payments with your total tax. Free file If you are entitled to a refund, see your form instructions for information on having it directly deposited into one or more of your accounts, or to purchase U. Free file S. Free file savings bonds instead of receiving a paper check. Free file Alternative Minimum Tax (AMT) This section briefly discusses an additional tax you may have to pay. Free file The tax law gives special treatment to some kinds of income and allows special deductions and credits for some kinds of expenses. Free file Taxpayers who benefit from this special treatment may have to pay at least a minimum amount of tax through an additional tax called AMT. Free file You may have to pay the AMT if your taxable income for regular tax purposes, combined with certain adjustments and tax preference items, is more than a certain amount. Free file See Form 6251, Alternative Minimum Tax — Individuals. Free file Adjustments and tax preference items. Free file   The more common adjustments and tax preference items include: Addition of personal exemptions, Addition of the standard deduction (if claimed), Addition of itemized deductions claimed for state and local taxes, certain interest, most miscellaneous deductions, and part of medical expenses, Subtraction of any refund of state and local taxes included in gross income, Changes to accelerated depreciation of certain property, Difference between gain or loss on the sale of property reported for regular tax purposes and AMT purposes, Addition of certain income from incentive stock options, Change in certain passive activity loss deductions, Addition of certain depletion that is more than the adjusted basis of the property, Addition of part of the deduction for certain intangible drilling costs, and Addition of tax-exempt interest on certain private activity bonds. Free file More information. Free file   For more information about the AMT, see the instructions for Form 6251. Free file Tax Figured by IRS If you file by April 15, 2014, you can have the IRS figure your tax for you on Form 1040EZ, Form 1040A, or Form 1040. Free file If the IRS figures your tax and you paid too much, you will receive a refund. Free file If you did not pay enough, you will receive a bill for the balance. Free file To avoid interest or the penalty for late payment, you must pay the bill within 30 days of the date of the bill or by the due date for your return, whichever is later. Free file The IRS can also figure the credit for the elderly or the disabled and the earned income credit for you. Free file When the IRS cannot figure your tax. Free file   The IRS cannot figure your tax for you if any of the following apply. Free file You want your refund directly deposited into your accounts. Free file You want any part of your refund applied to your 2014 estimated tax. Free file You had income for the year from sources other than wages, salaries, tips, interest, dividends, taxable social security benefits, unemployment compensation, IRA distributions, pensions, and annuities. Free file Your taxable income is $100,000 or more. Free file You itemize deductions. Free file You file any of the following forms. Free file Form 2555, Foreign Earned Income. Free file Form 2555-EZ, Foreign Earned Income Exclusion. Free file Form 4137, Social Security and Medicare Tax on Unreported Tip Income. Free file Form 4970, Tax on Accumulation Distribution of Trusts. Free file Form 4972, Tax on Lump-Sum Distributions. Free file Form 6198, At-Risk Limitations. Free file Form 6251, Alternative Minimum Tax—Individuals. Free file Form 8606, Nondeductible IRAs. Free file Form 8615, Tax for Certain Children Who Have Unearned Income. Free file Form 8814, Parents' Election To Report Child's Interest and Dividends. Free file Form 8839, Qualified Adoption Expenses. Free file Form 8853, Archer MSAs and Long-Term Care Insurance Contracts. Free file Form 8889, Health Savings Accounts (HSAs). Free file Form 8919, Uncollected Social Security and Medicare Tax on Wages. Free file Filing the Return After you complete the line entries for the tax form you are filing, fill in your name and address. Free file Enter your social security number in the space provided. Free file If you are married, enter the social security numbers of you and your spouse even if you file separately. Free file Sign and date your return and enter your occupation(s). Free file If you are filing a joint return, both you and your spouse must sign it. Free file Enter your daytime phone number in the space provided. Free file This may help speed the processing of your return if we have a question that can be answered over the phone. Free file If you are filing a joint return, you may enter either your or your spouse's daytime phone number. Free file If you want to allow a friend, family member, or any other person you choose to discuss your 2013 tax return with the IRS, check the “Yes” box in the “Third party designee” area on your return. Free file Also enter the designee's name, phone number, and any five digits the designee chooses as his or her personal identification number (PIN). Free file If you check the “Yes” box, you, and your spouse if filing a joint return, are authorizing the IRS to call the designee to answer any questions that may arise during the processing of your return. Free file Fill in and attach any schedules and forms asked for on the lines you completed to your paper return. Free file Attach a copy of each of your Forms W-2 to your paper return. Free file Also attach to your paper return any Form 1099-R you received that has withholding tax in box 4. Free file Mail your return to the Internal Revenue Service Center for the area where you live. Free file A list of Service Center addresses is in the instructions for your tax return. Free file Form 1040EZ Line Entries Read lines 1 through 8b and fill in the lines that apply to you. Free file Do not complete lines 9 through 12. Free file If you are filing a joint return, use the space to the left of line 6 to separately show your taxable income and your spouse's taxable income. Free file Payments. Free file   Enter any federal income tax withheld on line 7. Free file Federal income tax withheld is shown on Form W-2, box 2, or Form 1099, box 4. Free file Earned income credit. Free file   If you can take this credit, as discussed in chapter 36, the IRS can figure it for you. Free file Enter “EIC” in the space to the left of line 8a. Free file Enter the nontaxable combat pay you elect to include in earned income on line 8b. Free file   If your credit for any year after 1996 was reduced or disallowed by the IRS, you may also have to file Form 8862, Information To Claim Earned Income Credit After Disallowance, with your return. Free file For details, see the Form 1040EZ Instructions. Free file Form 1040A Line Entries Read lines 1 through 27 and fill in the lines that apply to you. Free file If you are filing a joint return, use the space to the left of the entry space for line 27 to separately show your taxable income and your spouse's taxable income. Free file Do not complete line 28. Free file Complete lines 29 through 33 and 36 through 40 if they apply to you. Free file However, do not fill in lines 30 and 38a if you want the IRS to figure the credits shown on those lines. Free file Also, enter any write-in information that applies to you in the space to the left of line 41. Free file Do not complete lines 34, 35, and 42 through 46. Free file Payments. Free file   Enter any federal income tax withheld that is shown on Form W-2, box 2, or Form 1099, box 4, on line 36. Free file Enter any estimated tax payments you made on line 37. Free file Credit for child and dependent care expenses. Free file   If you can take this credit, as discussed in chapter 32, complete Form 2441, Child and Dependent Care Expenses, and attach it to your return. Free file Enter the amount of the credit on line 29. Free file The IRS will not figure this credit. Free file Credit for the elderly or the disabled. Free file   If you can take this credit, as discussed in chapter 33, the IRS can figure it for you. Free file Enter “CFE” in the space to the left of line 30 and attach Schedule R (Form 1040A or 1040), Credit for the Elderly or the Disabled, to your paper return. Free file On Schedule R (Form 1040A or 1040), check the box in Part I for your filing status and age. Free file Complete Part II and Part III, lines 11 and 13, if they apply. Free file Earned income credit. Free file   If you can take this credit, as discussed in chapter 36, the IRS can figure it for you. Free file Enter “EIC” to the left of the entry space for line 38a. Free file Enter the nontaxable combat pay you elect to include in earned income on line 38b. Free file    If you have a qualifying child, you must fill in Schedule EIC (Form 1040A or 1040), Earned Income Credit, and attach it to your paper return. Free file If you do not provide the child's social security number on Schedule EIC, line 2, the credit will be reduced or disallowed unless the child was born and died in 2013. Free file   If your credit for any year after 1996 was reduced or disallowed by the IRS, you may also have to file Form 8862 with your return. Free file For details, see the Form 1040A Instructions. Free file Form 1040 Line Entries Read lines 1 through 43 and fill in the lines that apply to you. Free file Do not complete line 44. Free file If you are filing a joint return, use the space under the words “Adjusted Gross Income” on the front of your return to separately show your taxable income and your spouse's taxable income. Free file Read lines 45 through 71. Free file Fill in the lines that apply to you, but do not fill in lines 54, 61, and 72. Free file Also, do not complete line 55 and lines 73 through 77. Free file Do not fill in line 53, box “c,” if you are completing Schedule R (Form 1040A or 1040), or line 64a if you want the IRS to figure the credits shown on those lines. Free file Payments. Free file   Enter any federal income tax withheld that is shown on Form W-2, box 2, or Form 1099, box 4, on line 62. Free file Enter any estimated tax payments you made on line 63. Free file Credit for child and dependent care expenses. Free file   If you can take this credit, as discussed in chapter 32, complete Form 2441 and attach it to your paper return. Free file Enter the amount of the credit on line 48. Free file The IRS will not figure this credit. Free file Credit for the elderly or the disabled. Free file   If you can take this credit, as discussed in chapter 33, the IRS can figure it for you. Free file Enter “CFE” on the line next to line 53, check box “c,” and attach Schedule R (Form 1040A or 1040) to your paper return. Free file On Schedule R (Form 1040A or 1040), check the box in Part I for your filing status and age. Free file Complete Part II and Part III, lines 11 and 13, if they apply. Free file Earned income credit. Free file   If you can take this credit, as discussed in chapter 36, the IRS can figure it for you. Free file Enter “EIC” on the dotted line next to Form 1040, line 64a. Free file Enter the nontaxable combat pay you elect to include in earned income on line 64b. Free file   If you have a qualifying child, you must fill in Schedule EIC (Form 1040A or 1040), Earned Income Credit, and attach it to your paper return. Free file If you do not provide the child's social security number on Schedule EIC, line 2, the credit will be reduced or disallowed unless the child was born and died in 2013. Free file   If your credit for any year after 1996 was reduced or disallowed by the IRS, you may also have to file Form 8862 with your return. Free file For details, see the Form 1040 Instructions. Free file Prev  Up  Next   Home   More Online Publications