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

H&r Block File Online

1040 Es Payment VoucherAmended Tax Return Instructions1040ez Instruction BookletForm 1040x Fillable1040ez Form1040ez 2011 Tax FormEz Tax ReturnHow To File An Amended Tax Return For 2013Tax Software For 1040nrH&r Block Free State1040ez FillableFreetaxusa ComFile State Taxes Free OnlineAmended State Tax ReturnEfile 2012 Tax ReturnWhere Can I Get Form 1040xIncome Tax Amendment FormFree Federal Tax Filing 2012Free Tax Filing1040 Ez FormsFree File State Return OnlyIrs State Tax FormsElderly Filing Income TaxFree Tax Amendment1040 Tax Form WorksheetAmending Tax Return OnlineHow To Do Back Taxes1040x Free Software DownloadsEfile IrsWww Myfreetaxes Com Cnm22012 Tax Form 1040aFree Ez TaxHow To File 2012 Federal TaxesMyfreetaxes Com TucsonHow To File Amended Tax Return TurbotaxAmend A Tax Return 2011Free Tax Filing Online 2011File Online 1040ezFile 1040 EzWhat Is Form 1040x

H&r Block File Online

H&r block file online 5. H&r block file online   Table and Worksheets for the Self-Employed Table of Contents Community property laws. H&r block file online As discussed in chapters 2 and 4, if you are self-employed, you must use the rate table or rate worksheet and deduction worksheet to figure your deduction for contributions you made for yourself to a SEP-IRA or qualified plan. H&r block file online First, use either the rate table or rate worksheet to find your reduced contribution rate. H&r block file online Then complete the deduction worksheet to figure your deduction for contributions. H&r block file online The table and the worksheets in chapter 5 apply only to self-employed individuals who have only one defined contribution plan, such as a profit-sharing plan. H&r block file online A SEP plan is treated as a profit-sharing plan. H&r block file online However, do not use this worksheet for SARSEPs. H&r block file online Rate table for self-employed. H&r block file online   If your plan's contribution rate is a whole percentage (for example, 12% rather than 12½%), you can use the table on the next page to find your reduced contribution rate. H&r block file online Otherwise, use the rate worksheet provided below. H&r block file online   First, find your plan contribution rate (the contribution rate stated in your plan) in Column A of the table. H&r block file online Then read across to the rate under Column B. H&r block file online Enter the rate from Column B in step 4 of the Deduction Worksheet for Self-Employed on this page. H&r block file online    Example. H&r block file online You are a sole proprietor with no employees. H&r block file online If your plan's contribution rate is 10% of a participant's compensation, your rate is 0. H&r block file online 090909. H&r block file online Enter this rate in step 4 of the Deduction Worksheet for Self-Employed on this page. H&r block file online Deduction Worksheet for Self-Employed   Step 1           Enter your net profit from line 31, Schedule C (Form 1040); line 3, Schedule C-EZ (Form 1040); line 34, Schedule F (Form 1040)*; or box 14, code A**, Schedule K-1 (Form 1065)*. H&r block file online For information on other income included in net profit from self-employment, see the Instructions for Schedule SE, Form 1040. H&r block file online       *Reduce this amount by any amount reported on Schedule SE (Form 1040), line 1b. H&r block file online       **General partners should reduce this amount by the same additional expenses subtracted from box 14, code A to determine the amount on line 1 or 2 of Schedule SE. H&r block file online     Step 2           Enter your deduction for self-employment tax from Form 1040, line 27             Step 3           Net earnings from self-employment. H&r block file online Subtract step 2 from step 1     Step 4           Enter your rate from the Rate Table for Self-Employed or Rate Worksheet for Self-Employed     Step 5           Multiply step 3 by step 4     Step 6           Multiply $255,000 by your plan contribution rate (not the reduced rate)     Step 7           Enter the smaller of step 5 or step 6     Step 8           Contribution dollar limit $51,000     • If you made any elective deferrals to your self-employed plan, go to step 9. H&r block file online         • Otherwise, skip steps 9 through 20 and enter the smaller of step 7 or step 8 on step 21. H&r block file online       Step 9           Enter your allowable elective deferrals (including designated Roth contributions) made to your self-employed plan during 2013. H&r block file online Do not enter more than $17,500     Step 10           Subtract step 9 from step 8     Step 11           Subtract step 9 from step 3       Step 12           Enter one-half of step 11     Step 13           Enter the smallest of step 7, 10, or 12     Step 14           Subtract step 13 from step 3     Step 15           Enter the smaller of step 9 or step 14       • If you made catch-up contributions, go to step 16. H&r block file online         • Otherwise, skip steps 16 through 18 and go to step 19. H&r block file online       Step 16           Subtract step 15 from step 14     Step 17           Enter your catch-up contributions (including designated Roth contributions), if any. H&r block file online Do not enter more than $5,500     Step 18           Enter the smaller of step 16 or step 17     Step 19           Add steps 13, 15, and 18. H&r block file online     Step 20           Enter the amount of designated Roth contributions included on lines 9 and 17. H&r block file online     Step 21           Subtract step 20 from step 19. H&r block file online This is your maximum deductible contribution. H&r block file online                 Next: Enter your actual contribution, not to exceed your maximum deductible contribution, on Form 1040, line 28. H&r block file online   Rate worksheet for self-employed. H&r block file online   If your plan's contribution rate is not a whole percentage (for example, 10½%), you cannot use the Rate Table for Self-Employed. H&r block file online Use the following worksheet instead. H&r block file online Rate Worksheet for Self-Employed 1) Plan contribution rate as a decimal (for example, 10½% = 0. H&r block file online 105)   2) Rate in line 1 plus 1 (for example, 0. H&r block file online 105 + 1 = 1. H&r block file online 105)   3) Self-employed rate as a decimal rounded to at least 3 decimal places (line 1 ÷ line 2) (for example, 0. H&r block file online 105 ÷ 1. H&r block file online 105 = 0. H&r block file online 095)   Figuring your deduction. H&r block file online   Now that you have your self-employed rate from either the rate table or rate worksheet, you can figure your maximum deduction for contributions for yourself by completing the Deduction Worksheet for Self-Employed. H&r block file online Community property laws. H&r block file online   If you reside in a community property state and you are married and filing a separate return, disregard community property laws for step 1 of the Deduction Worksheet for Self-Employed. H&r block file online Enter on step 1 the total net profit you actually earned. H&r block file online Rate Table for Self-Employed Column A  If the plan contri- bution rate is: (shown as %) Column B  Your rate is: (shown as decimal) 1 . H&r block file online 009901 2 . H&r block file online 019608 3 . H&r block file online 029126 4 . H&r block file online 038462 5 . H&r block file online 047619 6 . H&r block file online 056604 7 . H&r block file online 065421 8 . H&r block file online 074074 9 . H&r block file online 082569 10 . H&r block file online 090909 11 . H&r block file online 099099 12 . H&r block file online 107143 13 . H&r block file online 115044 14 . H&r block file online 122807 15 . H&r block file online 130435 16 . H&r block file online 137931 17 . H&r block file online 145299 18 . H&r block file online 152542 19 . H&r block file online 159664 20 . H&r block file online 166667 21 . H&r block file online 173554 22 . H&r block file online 180328 23 . H&r block file online 186992 24 . H&r block file online 193548 25* . H&r block file online 200000* *The deduction for annual employer contributions (other than elective deferrals) to a SEP plan, a profit-sharing plan, or a money purchase plan cannot be more than 20% of your net earnings (figured without deducting contributions for yourself) from the business that has the plan. H&r block file online Example. H&r block file online You are a sole proprietor with no employees. H&r block file online The terms of your plan provide that you contribute 8½% (. H&r block file online 085) of your compensation to your plan. H&r block file online Your net profit from line 31, Schedule C (Form 1040) is $200,000. H&r block file online You have no elective deferrals or catch-up contributions. H&r block file online Your self-employment tax deduction on line 27 of Form 1040 is $9,728. H&r block file online See the filled-in portions of both Schedule SE (Form 1040), Self-Employment Income, and Form 1040, later. H&r block file online You figure your self-employed rate and maximum deduction for employer contributions you made for yourself as follows. H&r block file online Deduction Worksheet for Self-Employed   Step 1           Enter your net profit from line 31, Schedule C (Form 1040); line 3, Schedule C-EZ (Form 1040); line 34, Schedule F (Form 1040)*; or box 14, code A**, Schedule K-1 (Form 1065)*. H&r block file online For information on other income included in net profit from self-employment, see the Instructions for Schedule SE, Form 1040. H&r block file online $200,000     *Reduce this amount by any amount reported on Schedule SE (Form 1040), line 1b. H&r block file online       **General partners should reduce this amount by the same additional expenses subtracted from box 14, code A to determine the amount on line 1 or 2 of Schedule SE. H&r block file online     Step 2           Enter your deduction for self-employment tax from Form 1040, line 27 9,728           Step 3           Net earnings from self-employment. H&r block file online Subtract step 2 from step 1 190,272   Step 4           Enter your rate from the Rate Table for Self-Employed or Rate Worksheet for Self-Employed 0. H&r block file online 078   Step 5           Multiply step 3 by step 4 14,841   Step 6           Multiply $255,000 by your plan contribution rate (not the reduced rate) 21,675   Step 7           Enter the smaller of step 5 or step 6 14,841   Step 8           Contribution dollar limit $51,000     • If you made any elective deferrals to your self-employed plan, go to step 9. H&r block file online         • Otherwise, skip steps 9 through 20 and enter the smaller of step 7 or step 8 on step 21. H&r block file online       Step 9           Enter your allowable elective deferrals (including designated Roth contributions) made to your self-employed plan during 2013. H&r block file online Do not enter more than $17,500 N/A   Step 10           Subtract step 9 from step 8     Step 11           Subtract step 9 from step 3       Step 12           Enter one-half of step 11     Step 13           Enter the smallest of step 7, 10, or 12     Step 14           Subtract step 13 from step 3     Step 15           Enter the smaller of step 9 or step 14       • If you made catch-up contributions, go to step 16. H&r block file online         • Otherwise, skip steps 16 through 18 and go to step 19. H&r block file online       Step 16           Subtract step 15 from step 14     Step 17           Enter your catch-up contributions (including designated Roth contributions), if any. H&r block file online Do not enter more than $5,500     Step 18           Enter the smaller of step 16 or step 17     Step 19           Add steps 13, 15, and 18. H&r block file online     Step 20           Enter the amount of designated Roth contributions included on lines 9 and 17     Step 21           Subtract step 20 from step 19. H&r block file online This is your maximum deductible contribution $14,841                 Next: Enter your actual contribution, not to exceed your maximum deductible contribution, on Form 1040, line 28. H&r block file online   See the filled-in Deduction Worksheet for Self-Employed on this page. H&r block file online Rate Worksheet for Self-Employed 1) Plan contribution rate as a decimal (for example, 10½% = 0. H&r block file online 105) 0. H&r block file online 085 2) Rate in line 1 plus 1 (for example, 0. H&r block file online 105 + 1 = 1. H&r block file online 105) 1. H&r block file online 085 3) Self-employed rate as a decimal rounded to at least 3 decimal places (line 1 ÷ line 2) (for example, 0. H&r block file online 105 ÷ 1. H&r block file online 105 = 0. H&r block file online 095) 0. H&r block file online 078 This image is too large to be displayed in the current screen. H&r block file online Please click the link to view the image. H&r block file online Portion of Form 1040 and Portion of Schedule SE Prev  Up  Next   Home   More Online Publications
Print - Click this link to Print this page

Tax Information for Issuers

Publication 3755 - Filing Requirements
TEB's first publication outlines the filing requirements for issuers of tax-exempt bonds, including Forms 8038, 8038-G and 8038-T.

Publication 4079 - Tax-Exempt Governmental Bonds Compliance Guide
This publication provides an overview for state and local governments of the key rules under the federal tax law that generally apply to municipal financing arrangements commonly known as governmental bonds.

Publication 4078 - Tax Exempt Private Activity Bonds Compliance Guide
This publication provides an overview for state and local government issuers and borrowers of bond proceeds of the general post-issuance rules under federal tax law that apply to municipal financing arrangements known as qualified private activity bonds.

Publication 4077 - Tax Exempt Bonds for 501(c)(3) Charitable Organizations
This publication provides an overview for state and local government issuers and 501(c)(3) tax exempt charitable organizations of the general post-issuance rules under the federal tax law that generally apply to municipal and financing arrangements commonly known as 501(c)(3) bonds.

Page Last Reviewed or Updated: 22-Apr-2013

The H&r Block File Online

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