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H&r blocks 4. H&r blocks   Underpayment Penalty for 2013 Table of Contents Introduction Topics - This chapter discusses: Useful Items - You may want to see: General RuleFarmers and fishermen. H&r blocks Higher income taxpayers. H&r blocks Minimum required for higher income taxpayers. H&r blocks Estate or trust payments of estimated tax. H&r blocks Lowering or eliminating the penalty. H&r blocks ExceptionsLess Than $1,000 Due No Tax Liability Last Year Figuring Your Required Annual Payment (Part I) Short Method for Figuring the Penalty (Part III) Regular Method for Figuring the Penalty (Part IV)Figuring Your Underpayment (Part IV, Section A) Worksheet for Form 2210, Part IV, Section B—Figuring the Penalty Annualized Income Installment Method (Schedule AI) Farmers and Fishermen Waiver of PenaltyFarmers and fishermen. H&r blocks Introduction If you did not pay enough tax, either through withholding or by making timely estimated tax payments, you will have underpaid your estimated tax and may have to pay a penalty. H&r blocks You may understand this chapter better if you can refer to a copy of your latest federal income tax return. H&r blocks No penalty. H&r blocks   Generally, you will not have to pay a penalty for 2013 if any of the following apply. H&r blocks The total of your withholding and timely estimated tax payments was at least as much as your 2012 tax. H&r blocks (See Special rules for certain individuals for higher income taxpayers and farmers and fishermen. H&r blocks ) The tax balance due on your 2013 return is no more than 10% of your total 2013 tax, and you paid all required estimated tax payments on time. H&r blocks Your total tax for 2013 (defined later) minus your withholding is less than $1,000. H&r blocks You did not have a tax liability for 2012. H&r blocks You did not have any withholding taxes and your current year tax (less any household employment taxes) is less than $1,000. H&r blocks IRS can figure the penalty for you. H&r blocks   If you think you owe the penalty, but you do not want to figure it yourself when you file your tax return, you may not have to. H&r blocks Generally, the IRS will figure the penalty for you and send you a bill. H&r blocks   You only need to figure your penalty in the following three situations. H&r blocks You are requesting a waiver of part, but not all, of the penalty. H&r blocks You are using the annualized income installment method to figure the penalty. H&r blocks You are treating the federal income tax withheld from your income as paid on the dates actually withheld. H&r blocks However, if these situations do not apply to you, and you think you can lower or eliminate your penalty, complete Form 2210 or Form 2210-F and attach it to your return. H&r blocks See Form 2210 , later. H&r blocks Topics - This chapter discusses: The general rule for the underpayment penalty, Special rules for certain individuals, Exceptions to the underpayment penalty, How to figure your underpayment and the amount of your penalty on Form 2210, and How to ask the IRS to waive the penalty. H&r blocks Useful Items - You may want to see: Form (and Instructions) 2210 Underpayment of Estimated Tax by Individuals, Estates, and Trusts 2210-F Underpayment of Estimated Tax by Farmers and Fishermen See chapter 5 for information about getting these forms. H&r blocks General Rule In general, you may owe a penalty for 2013 if the total of your withholding and timely estimated tax payments did not equal at least the smaller of: 90% of your 2013 tax, or 100% of your 2012 tax. H&r blocks (Your 2012 tax return must cover a 12-month period. H&r blocks ) Your 2013 tax, for this purpose, is defined under Total tax for 2013 , later. H&r blocks Special rules for certain individuals. H&r blocks   There are special rules for farmers and fishermen and certain higher income taxpayers. H&r blocks Farmers and fishermen. H&r blocks   If at least two-thirds of your gross income for 2012 or 2013 is from farming or fishing, substitute  662/3% for 90% in (1) above. H&r blocks   See Farmers and Fishermen , later. H&r blocks Higher income taxpayers. H&r blocks   If your AGI for 2012 was more than $150,000 ($75,000 if your 2013 filing status is married filing a separate return), substitute 110% for 100% in (2) under General Rule . H&r blocks This rule does not apply to farmers or fishermen. H&r blocks   For 2012, AGI is the amount shown on Form 1040, line 37; Form 1040A, line 21; and Form 1040EZ, line 4. H&r blocks Penalty figured separately for each period. H&r blocks   Because the penalty is figured separately for each payment period, you may owe a penalty for an earlier payment period even if you later paid enough to make up the underpayment. H&r blocks This is true even if you are due a refund when you file your income tax return. H&r blocks Example. H&r blocks You did not make estimated tax payments for 2013 because you thought you had enough tax withheld from your wages. H&r blocks Early in January 2014, you made an estimate of your total 2013 tax. H&r blocks Then you realized that your withholding was $2,000 less than the amount needed to avoid a penalty for underpayment of estimated tax. H&r blocks On January 10, you made an estimated tax payment of $3,000, which is the difference between your withholding and your estimate of your total tax. H&r blocks Your final return shows your total tax to be $50 less than your estimate, so you are due a refund. H&r blocks You do not owe a penalty for your payment due January 15, 2014. H&r blocks However, you may owe a penalty through January 10, 2014, the day you made the $3,000 payment, for your underpayments for the earlier payment periods. H&r blocks Minimum required each period. H&r blocks   You will owe a penalty for any 2013 payment period for which your estimated tax payment plus your withholding for the period and overpayments applied from previous periods was less than the smaller of: 22. H&r blocks 5% of your 2013 tax, or 25% of your 2012 tax. H&r blocks (Your 2012 tax return must cover a 12-month period. H&r blocks ) Minimum required for higher income taxpayers. H&r blocks   If you are subject to the rule for higher income taxpayers, discussed above, substitute 27. H&r blocks 5% for 25% in (2) under General Rule . H&r blocks When penalty is charged. H&r blocks   If you miss a payment or you paid less than the minimum required in a period, you may be charged an underpayment penalty from the date the amount was due to the date the payment is made. H&r blocks If a payment is mailed, the date of the U. H&r blocks S. H&r blocks postmark is considered the date of payment. H&r blocks   If a payment is made electronically, the date the payment is shown on your payment account (checking, savings, etc. H&r blocks ) is considered to be the date of payment. H&r blocks Estate or trust payments of estimated tax. H&r blocks   If you have estimated taxes credited to you from an estate or trust (Schedule K-1 (Form 1041)), treat the payment as made by you on January 15, 2014. H&r blocks Amended returns. H&r blocks    If you file an amended return by the due date of your original return, use the tax shown on your amended return to figure your required estimated tax payments. H&r blocks If you file an amended return after the due date of the original return, use the tax shown on the original return. H&r blocks   However, if you and your spouse file a joint return after the due date to replace separate returns you originally filed by the due date, use the tax shown on the joint return to figure your required estimated tax payments. H&r blocks This rule applies only if both original separate returns were filed on time. H&r blocks 2012 separate returns and 2013 joint return. H&r blocks    If you file a joint return with your spouse for 2013, but you filed separate returns for 2012, your 2012 tax is the total of the tax shown on your separate returns. H&r blocks You filed a separate return if you filed as single, head of household, or married filing separately. H&r blocks 2012 joint return and 2013 separate returns. H&r blocks    If you file a separate return for 2013, but you filed a joint return with your spouse for 2012, your 2012 tax is your share of the tax on the joint return. H&r blocks You are filing a separate return if you file as single, head of household, or married filing separately. H&r blocks   To figure your share of the taxes on a joint return, first figure the tax both you and your spouse would have paid had you filed separate returns for 2012 using the same filing status as for 2013. H&r blocks Then multiply the tax on the joint return by the following fraction. H&r blocks   The tax you would have paid had you filed a separate return   The total tax you and your spouse would have paid had you filed separate returns Example. H&r blocks Lisa and Paul filed a joint return for 2012 showing taxable income of $49,000 and a tax of $6,484. H&r blocks Of the $49,000 taxable income, $41,000 was Lisa's and the rest was Paul's. H&r blocks For 2013, they file married filing separately. H&r blocks Lisa figures her share of the tax on the 2012 joint return as follows. H&r blocks 2012 tax on $41,000 based on a separate return $ 6,286 2012 tax on $8,000 based on a  separate return 803 Total $ 7,089 Lisa's percentage of total tax  ($6,286 ÷ $ 7,089) 88. H&r blocks 67% Lisa's part of tax on joint return ($6,484 × 88. H&r blocks 67%) $ 5,749 Form 2210. H&r blocks   In most cases, you do not need to file Form 2210. H&r blocks The IRS will figure the penalty for you and send you a bill. H&r blocks If you want us to figure the penalty for you, leave the penalty line on your return blank. H&r blocks Do not file Form 2210. H&r blocks   To determine if you should file Form 2210, see Part II of Form 2210. H&r blocks If you decide to figure your penalty, complete Part I, Part II, and either Part III or Part IV of the form and the Penalty Worksheet in the Instructions for Form 2210. H&r blocks If you use Form 2210, you cannot file Form 1040EZ. H&r blocks   On Form 1040, enter the amount of your penalty on line 77. H&r blocks If you owe tax on line 76, add the penalty to your tax due and show your total payment on line 76. H&r blocks If you are due a refund, subtract the penalty from the overpayment and enter the result on line 73. H&r blocks   On Form 1040A, enter the amount of your penalty on line 46. H&r blocks If you owe tax on line 45, add the penalty to your tax due and show your total payment on line 45. H&r blocks If you are due a refund, subtract the penalty from the overpayment and enter the result on line 42. H&r blocks Lowering or eliminating the penalty. H&r blocks    You may be able to lower or eliminate your penalty if you file Form 2210. H&r blocks You must file Form 2210 with your return if any of the following applies. H&r blocks You request a waiver. H&r blocks See Waiver of Penalty , later. H&r blocks You use the annualized income installment method. H&r blocks See the explanation of this method under Annualized Income Installment Method (Schedule AI) . H&r blocks You use your actual withholding for each payment period for estimated tax purposes. H&r blocks See Actual withholding method under Figuring Your Underpayment (Part IV, Section A). H&r blocks You base any of your required installments on the tax shown on your 2012 return and you filed or are filing a joint return for either 2012 or 2013, but not for both years. H&r blocks Exceptions Generally, you do not have to pay an underpayment penalty if either: Your total tax is less than $1,000, or You had no tax liability last year. H&r blocks Less Than $1,000 Due You do not owe a penalty if the total tax shown on your return minus the amount you paid through withholding (including excess social security and tier 1 railroad retirement (RRTA) tax withholding) is less than $1,000. H&r blocks Total tax for 2013. H&r blocks   For 2013, your total tax on Form 1040 is the amount on line 61 reduced by the following. H&r blocks    Unreported social security and Medicare tax or RRTA tax from Forms 4137 or 8919 (line 57). H&r blocks Any tax included on line 58 for excess contributions to IRAs, Archer MSAs, Coverdell education savings accounts, and health savings accounts, or any tax on excess accumulations in qualified retirement plans. H&r blocks The following write-ins on line 60: Uncollected social security and Medicare tax or RRTA tax on tips or group-term life insurance, Tax on excess golden parachute payments, Excise tax on insider stock compensation from an expatriated corporation, Look-back interest due under section 167(g), Look-back interest due under section 460(b), Recapture of federal mortgage subsidy, and Additional tax on advance payments of health coverage tax credit when not eligible. H&r blocks Any refundable credit amounts listed on lines 64a, 65, 66, 70, and any credit from Form 8885 included on line 71. H&r blocks   If you filed Form 1040A, your 2013 total tax is the amount on line 35 reduced by any refundable credits on lines 38a, 39, and 40. H&r blocks   If you filed Form 1040EZ, your 2013 total tax is the amount on line 10 reduced by the amount on line 8a. H&r blocks Note. H&r blocks When figuring the amount on line 60, include household employment taxes only if you had federal income tax withheld from your income or you would owe the penalty even if you did not include those taxes. H&r blocks Paid through withholding. H&r blocks    For 2013, the amount you paid through withholding on Form 1040 is the amount on line 62 plus any excess social security or tier 1 RRTA tax withholding on line 69. H&r blocks Add to that any write-in amount on line 72 identified as “Form 8689. H&r blocks ” On Form 1040A, the amount you paid through withholding is the amount on line 36 plus any excess social security or tier 1 RRTA tax withholding included on line 41. H&r blocks On Form 1040EZ, it is the amount on line 7. H&r blocks No Tax Liability Last Year You do not owe a penalty if you had no tax liability last year and you were a U. H&r blocks S. H&r blocks citizen or resident for the whole year. H&r blocks For this rule to apply, your tax year must have included all 12 months of the year. H&r blocks You had no tax liability for 2012 if your total tax was zero or you were not required to file an income tax return. H&r blocks Example. H&r blocks Ray, who is single and 22 years old, was unemployed for a few months during 2012. H&r blocks He earned $6,700 in wages before he was laid off, and he received $1,400 in unemployment compensation afterwards. H&r blocks He had no other income. H&r blocks Even though he had gross income of $8,100, he did not have to pay income tax because his gross income was less than the filing requirement for a single person under age 65 ($9,750 for 2012). H&r blocks He filed a return only to have his withheld income tax refunded to him. H&r blocks In 2013, Ray began regular work as an independent contractor. H&r blocks Ray made no estimated tax payments in 2013. H&r blocks Even though he did owe tax at the end of the year, Ray does not owe the underpayment penalty for 2013 because he had no tax liability in 2012. H&r blocks Total tax for 2012. H&r blocks   For 2012, your total tax on Form 1040 is the amount on line 61 reduced by the following. H&r blocks    Unreported social security and Medicare tax or RRTA tax from Forms 4137 or 8919 (line 57). H&r blocks Any tax included on line 58 for excess contributions to IRAs, Archer MSAs, Coverdell education savings accounts, and health savings accounts, or any tax on excess accumulations in qualified retirement plans. H&r blocks The following write-ins on line 60: Uncollected social security and Medicare tax or RRTA tax on tips or group-term life insurance, Tax on excess golden parachute payments, Excise tax on insider stock compensation from an expatriated corporation, Look-back interest due under section 167(g), Look-back interest due under section 460(b), Recapture of federal mortgage subsidy, and Additional tax on advance payments of health coverage tax credit when not eligible. H&r blocks Any refundable credit amounts listed on lines 64a, 65, 66, 70, and credits from Forms 8801 (line 27 only), and 8885 included on line 71. H&r blocks   If you filed Form 1040A, your 2012 total tax is the amount on line 35 reduced by any refundable credits on lines 38a, 39, and 40. H&r blocks   If you filed Form 1040EZ, your 2012 total tax is the amount on line 11 reduced by the amount on line 8a. H&r blocks Figuring Your Required Annual Payment (Part I) Figure your required annual payment in Part I of Form 2210, following the line-by-line instructions. H&r blocks If you rounded the entries on your tax return to whole dollars, you can round on Form 2210. H&r blocks Example. H&r blocks The tax on Lori Lane's 2012 return was $12,400. H&r blocks Her AGI was not more than $150,000 for either 2012 or 2013. H&r blocks The tax on her 2013 return (Form 1040, line 55) is $13,044. H&r blocks Line 56 (self-employment tax) is $8,902. H&r blocks Her 2013 total tax is $21,946. H&r blocks For 2013, Lori had $1,600 income tax withheld and made four equal estimated tax payments ($1,000 each). H&r blocks 90% of her 2013 tax is $19,751. H&r blocks Because she paid less than her 2012 tax ($12,400) and less than 90% of her 2013 tax ($19,751), and does not meet an exception, Lori knows that she owes a penalty for underpayment of estimated tax. H&r blocks The IRS will figure the penalty for Lori, but she decides to figure it herself on Form 2210 and pay it with her taxes when she files her tax return. H&r blocks Lori's required annual payment is $12,400 (100% of 2012 tax) because that is smaller than 90% of her 2013 tax. H&r blocks Different 2012 filing status. H&r blocks    If you file a separate return for 2013, but you filed a joint return with your spouse for 2012, see 2012 joint return and 2013 separate returns , earlier, to figure the amount to enter as your 2012 tax on line 8 of Form 2210. H&r blocks Short Method for Figuring the Penalty (Part III) You may be able to use the short method in Part III of Form 2210 to figure your penalty for underpayment of estimated tax. H&r blocks If you qualify to use this method, it will result in the same penalty amount as the regular method. H&r blocks However, either the annualized income installment method or the actual withholding method, explained later, may result in a smaller penalty. H&r blocks You can use the short method only if you meet one of the following requirements. H&r blocks You made no estimated tax payments for 2013 (it does not matter whether you had income tax withholding). H&r blocks You paid the same amount of estimated tax on each of the four payment due dates. H&r blocks If you do not meet either requirement, figure your penalty using the regular method in Part IV of Form 2210 and the Penalty Worksheet in the instructions. H&r blocks Note. H&r blocks If any payment was made before the due date, you can use the short method, but the penalty may be less if you use the regular method. H&r blocks However, if the payment was only a few days early, the difference is likely to be small. H&r blocks You cannot use the short method if any of the following apply. H&r blocks You made any estimated tax payments late. H&r blocks You checked box C or D in Part II of Form 2210. H&r blocks You are filing Form 1040NR or 1040NR-EZ and you did not receive wages as an employee subject to U. H&r blocks S. H&r blocks income tax withholding. H&r blocks If you use the short method, you cannot use the annualized income installment method to figure your underpayment for each payment period. H&r blocks Also, you cannot use your actual withholding during each period to figure your payments for each period. H&r blocks These methods, which may give you a smaller penalty amount, are explained under Figuring Your Underpayment (Part IV, Section A). H&r blocks Complete Part III of Form 2210 following the line-by-line instructions in the Instructions for Form 2210. H&r blocks Regular Method for Figuring the Penalty (Part IV) You can use the regular method in Part IV of Form 2210 to figure your penalty for underpayment of estimated tax if you paid one or more estimated tax payments earlier than the due date. H&r blocks You must use the regular method in Part IV of Form 2210 to figure your penalty for underpayment of estimated tax if any of the following apply to you. H&r blocks You paid one or more estimated tax payments on a date after the due date. H&r blocks You paid at least one, but less than four, installments of estimated tax. H&r blocks You paid estimated tax payments in un- equal amounts. H&r blocks You use the annualized income installment method to figure your underpayment for each payment period. H&r blocks You use your actual withholding during each payment period to figure your payments. H&r blocks Under the regular method, figure your underpayment for each payment period in Section A, then figure your penalty using the Penalty Worksheet in the Instructions for Form 2210. H&r blocks Enter the results on line 27 of Section B. H&r blocks Figuring Your Underpayment (Part IV, Section A) Figure your underpayment of estimated tax for each payment period in Section A following the line-by-line instructions in the Instructions for Form 2210. H&r blocks Complete lines 20 through 26 of the first column before going to line 20 of the next column. H&r blocks Required installments—line 18. H&r blocks   Your required payment for each payment period (line 18) is usually one-fourth of your required annual payment (Part I, line 9). H&r blocks This method—the regular method—is the one to use if you received your income evenly throughout the year. H&r blocks   However, if you did not receive your income evenly throughout the year, you may be able to lower or eliminate your penalty by figuring your underpayment using the annualized income installment method. H&r blocks First complete Schedule AI (Form 2210), then enter the amounts from line 25 of that schedule on line 18 of Form 2210, Part IV. H&r blocks See Annualized Income Installment Method (Schedule AI), later. H&r blocks Payments made—line 19. H&r blocks   Enter in each column the total of: Your estimated tax paid after the due date for the previous column and by the due date shown at the top of the column, and One-fourth of your withholding. H&r blocks For special rules for figuring your payments, see Form 2210 instructions for line 19. H&r blocks   If you file Form 1040, your withholding is the amount on line 62, plus any excess social security or tier 1 RRTA tax withholding on line 69. H&r blocks If you file Form 1040A, your withholding is the amount on line 36 plus any excess social security or tier 1 RRTA tax withholding included in line 41. H&r blocks Actual withholding method. H&r blocks    Instead of using one-fourth of your withholding for each quarter, you can choose to use the amounts actually withheld by each due date. H&r blocks You can make this choice separately for the tax withheld from your wages and for all other withholding. H&r blocks This includes any excess social security and tier 1 RRTA tax withheld. H&r blocks   Using your actual withholding may result in a smaller penalty if most of your withholding occurred early in the year. H&r blocks   If you use your actual withholding, you must check box D in Form 2210, Part II. H&r blocks Then complete Form 2210 using the regular method (Part IV) and file it with your return. H&r blocks Worksheet for Form 2210, Part IV, Section B—Figuring the Penalty Figure the amount of your penalty for Section B using the Penalty Worksheet in the Form 2210 instructions. H&r blocks The penalty is imposed on each underpayment amount shown on Form 2210, Section A, line 25, for the number of days that it remained unpaid. H&r blocks For 2013, there are four rate periods—April 16 through June 30, July 1 through September 30, October 1 through December 31, and January 1, 2014 through April 15, 2014. H&r blocks A 3% rate applies to all four periods. H&r blocks Payments. H&r blocks    Before completing the Penalty Worksheet, it may be helpful to make a list of the payments you made and income tax withheld after the due date (or the last day payments could be made on time) for the earliest payment period an underpayment occurred. H&r blocks For example, if you had an underpayment for the first payment period, list your payments after April 15, 2013. H&r blocks You can use the table in the Form 2210 instructions to make your list. H&r blocks Follow those instructions for listing income tax withheld and payments made with your return. H&r blocks Use the list to determine when each underpayment was paid. H&r blocks   If you mail your estimated tax payments, use the date of the U. H&r blocks S. H&r blocks postmark as the date of payment. H&r blocks Line 1b. H&r blocks   Apply the payments listed to underpayment balance in the first column until it is fully paid. H&r blocks Apply payments in the order made. H&r blocks Figuring the penalty. H&r blocks   If an underpayment was paid in two or more payments on different dates, you must figure the penalty separately for each payment. H&r blocks On line 3 of the Penalty Worksheet enter the number of days between the due date (line 2) and the date of each payment on line 1b. H&r blocks On line 4 figure the penalty for the amount of each payment applied on line 1b or the amount remaining unpaid. H&r blocks If no payments are applied, figure the penalty on the amount on line 1a. H&r blocks Aid for counting days. H&r blocks    Table 4-1 provides a simple method for counting the number of days between a due date and a payment date. H&r blocks Find the number for the date the payment was due by going across to the column of the month the payment was due and moving down the column to the due date. H&r blocks In the same manner, find the number for the date the payment was made. H&r blocks Subtract the due date “number” from the payment date “number. H&r blocks ”   For example, if a payment was due on June 15 (61), but was not paid until September 1 (139), the payment was 78 (139 – 61) days late. H&r blocks Table 4-1. H&r blocks Calendar To Determine the Number of Days a Payment Is Late Instructions. H&r blocks Use this table with Form 2210 if you are completing Part IV, Section B. H&r blocks First, find the number for the payment due date by going across to the column of the month the payment was due and moving down the column to the due date. H&r blocks Then, in the same manner, find the number for the date the payment was made. H&r blocks Finally, subtract the due date number from the payment date number. H&r blocks The result is the number of days the payment is late. H&r blocks Example. H&r blocks The payment due date is June 15 (61). H&r blocks The payment was made on November 4 (203). H&r blocks The payment is 142 days late (203 – 61). H&r blocks Tax Year 2013 Day of 2013 2013 2013 2013 2013 2013 2013 2013 2013 2014 2014 2014 2014 Month April May June July Aug. H&r blocks Sept. H&r blocks Oct. H&r blocks Nov. H&r blocks Dec. H&r blocks Jan. H&r blocks Feb. H&r blocks Mar. H&r blocks Apr. H&r blocks 1   16 47 77 108 139 169 200 230 261 292 320 351 2   17 48 78 109 140 170 201 231 262 293 321 352 3   18 49 79 110 141 171 202 232 263 294 322 353 4   19 50 80 111 142 172 203 233 264 295 323 354 5   20 51 81 112 143 173 204 234 265 296 324 355 6   21 52 82 113 144 174 205 235 266 297 325 356 7   22 53 83 114 145 175 206 236 267 298 326 357 8   23 54 84 115 146 176 207 237 268 299 327 358 9   24 55 85 116 147 177 208 238 269 300 328 359 10   25 56 86 117 148 178 209 239 270 301 329 360 11   26 57 87 118 149 179 210 240 271 302 330 361 12   27 58 88 119 150 180 211 241 272 303 331 362 13   28 59 89 120 151 181 212 242 273 304 332 363 14   29 60 90 121 152 182 213 243 274 305 333 364 15 0 30 61 91 122 153 183 214 244 275 306 334 365 16 1 31 62 92 123 154 184 215 245 276 307 335   17 2 32 63 93 124 155 185 216 246 277 308 336   18 3 33 64 94 125 156 186 217 247 278 309 337   19 4 34 65 95 126 157 187 218 248 279 310 338   20 5 35 66 96 127 158 188 219 249 280 311 339   21 6 36 67 97 128 159 189 220 250 281 312 340   22 7 37 68 98 129 160 190 221 251 282 313 341   23 8 38 69 99 130 161 191 222 252 283 314 342   24 9 39 70 100 131 162 192 223 253 284 315 343   25 10 40 71 101 132 163 193 224 254 285 316 344   26 11 41 72 102 133 164 194 225 255 286 317 345   27 12 42 73 103 134 165 195 226 256 287 318 346   28 13 43 74 104 135 166 196 227 257 288 319 347   29 14 44 75 105 136 167 197 228 258 289   348   30 15 45 76 106 137 168 198 229 259 290   349   31   46   107 138   199   260 291   350   Annualized Income Installment Method (Schedule AI) If you did not receive your income evenly throughout the year (for example, your income from a shop you operated at a marina was much larger in the summer than it was during the rest of the year), you may be able to lower or eliminate your penalty by figuring your underpayment using the annualized income installment method. H&r blocks Under this method, your required installment (Part IV, line 18) for one or more payment periods may be less than one-fourth of your required annual payment. H&r blocks To figure your underpayment using this method, complete Form 2210, Schedule AI. H&r blocks Schedule AI annualizes your tax at the end of each payment period based on your income, deductions, and other items relating to events that occurred from the beginning of the tax year through the end of the period. H&r blocks If you use the annualized income installment method, you must check box C in Part II of Form 2210. H&r blocks Also, you must attach Form 2210 and Schedule AI to your return. H&r blocks If you use Schedule AI for any payment due date, you must use it for all payment due dates. H&r blocks Completing Schedule AI. H&r blocks   Follow the Form 2210 instructions to complete Schedule AI. H&r blocks For each period shown on Schedule AI, figure your income and deductions based on your method of accounting. H&r blocks If you use the cash method of accounting (used by most people), include all income actually or constructively received during the period and all deductions actually paid during the period. H&r blocks Note. H&r blocks Each period includes amounts from the previous period(s). H&r blocks Period (a) includes items for January 1 through March 31. H&r blocks Period (b) includes items for January 1 through May 31. H&r blocks Period (c) includes items for January 1 through August 31. H&r blocks Period (d) includes items for the entire year. H&r blocks Farmers and Fishermen If you are a farmer or fisherman, the following special rules for underpayment of estimated tax apply to you. H&r blocks The penalty for underpaying your 2013 estimated tax will not apply if you file your return and pay all the tax due by March 3, 2014. H&r blocks If you are a fiscal year taxpayer, the penalty will not apply if you file your return and pay the tax due by the first day of the third month after the end of your tax year. H&r blocks Any penalty you owe for underpaying your 2013 estimated tax will be figured from one payment due date, January 15, 2014. H&r blocks The underpayment penalty for 2013 is figured on the difference between the amount of 2013 withholding plus estimated tax paid by the due date and the smaller of: 662/3% (rather than 90%) of your 2013 tax, or 100% of the tax shown on your 2012 return. H&r blocks Even if these special rules apply to you, you will not owe the penalty if you meet either of the two conditions discussed under Exceptions . H&r blocks See Who Must Pay Estimated Tax in chapter 2 for the definition of a farmer or fisherman who is eligible for these special rules. H&r blocks Form 2210-F. H&r blocks   Use Form 2210-F to figure any underpayment penalty. H&r blocks Do not attach it to your return unless you check a box in Part I. H&r blocks However, if none of the boxes apply to you and you owe a penalty, you do not need to attach Form 2210-F. H&r blocks Enter the amount from line 16 on Form 1040, line 77 and add the penalty to any balance due on your return or subtract it from your refund. H&r blocks Keep your filled-in Form 2210-F for your records. H&r blocks    If none of the boxes on Form 2210-F apply to you and you owe a penalty, the IRS can figure your penalty and send you a bill. H&r blocks Waiver of Penalty The IRS can waive the penalty for underpayment if either of the following applies. H&r blocks You did not make a payment because of a casualty, disaster, or other unusual circumstance and it would be inequitable to impose the penalty. H&r blocks You retired (after reaching age 62) or became disabled in 2012 or 2013 and both the following requirements are met. H&r blocks You had a reasonable cause for not making the payment. H&r blocks Your underpayment was not due to willful neglect. H&r blocks How to request a waiver. H&r blocks   To request a waiver, see the Instructions for Form 2210. H&r blocks Farmers and fishermen. H&r blocks   To request a waiver, see the Instructions for Form 2210-F. H&r blocks Federally declared disaster. H&r blocks   Certain estimated tax payment deadlines for taxpayers who reside or have a business in a federally declared disaster area are postponed for a period during and after the disaster. H&r blocks During the processing of your tax return, the IRS automatically identifies taxpayers located in a covered disaster area (by county or parish) and applies the appropriate penalty relief. H&r blocks Do not file Form 2210 or 2210-F if your underpayment was due to a federally declared disaster. H&r blocks If you still owe a penalty after the automatic waiver is applied, we will send you a bill. H&r blocks   Individuals, estates, and trusts not in a covered disaster area but whose books, records, or tax professionals' offices are in a covered area are also entitled to relief. H&r blocks Also eligible are relief workers affiliated with a recognized government or charitable organization assisting in the relief activities in a covered disaster area. H&r blocks If you meet either of these eligibility requirements, you must call the IRS disaster hotline at 1-866-562-5227 and identify yourself as eligible for this relief. H&r blocks   Details on the applicable disaster postponement period can be found at IRS. H&r blocks gov. H&r blocks Enter Tax Relief in Disaster Situations. H&r blocks Select the federally declared disaster that affected you. H&r blocks    Worksheet 4-1. H&r blocks 2013 Form 2210, Schedule AI—Line 12 Qualified Dividends and Capital Gain Tax Worksheet Note. H&r blocks To figure the annualized entries for lines 2, 3, and 5 below, multiply the expected amount for the period by the  annualization amount on line 2 of Schedule AI for the same period. H&r blocks                   1. H&r blocks Enter line 11 of your Schedule AI, or line 3 from Worksheet 4-2 1. H&r blocks       2. H&r blocks Enter your annualized qualified dividends for the period 2. H&r blocks           3. H&r blocks Are you filing Schedule D?               □ Yes. H&r blocks Enter the smaller of your annualized amount from line 15 or line 16 of Schedule D. H&r blocks If either line 15 or line 16 is blank or a loss, enter -0-. H&r blocks 3. H&r blocks             □ No. H&r blocks Enter your annualized capital gain distributions from Form 1040, line 13             4. H&r blocks Add lines 2 and 3   4. H&r blocks           5. H&r blocks If you are claiming investment interest expense on Form 4952, enter your annualized amount from line 4g of that form. H&r blocks Otherwise, enter -0-   5. H&r blocks           6. H&r blocks Subtract line 5 from line 4. H&r blocks If zero or less, enter -0- 6. H&r blocks       7. H&r blocks Subtract line 6 from line 1. H&r blocks If zero or less, enter -0- 7. H&r blocks       8. H&r blocks Enter: $36,900 if single or married filing separately, $73,800 if married filing jointly or qualifying widow(er), $49,400 if head of household. H&r blocks 8. H&r blocks       9. H&r blocks Enter the smaller of line 1 or line 8 9. H&r blocks       10. H&r blocks Enter the smaller of line 7 or line 9 10. H&r blocks       11. H&r blocks Subtract line 10 from line 9. H&r blocks This amount is taxed at 0% 11. H&r blocks       12. H&r blocks Enter the smaller of line 1 or line 6 12. H&r blocks       13. H&r blocks Enter the amount from line 11 13. H&r blocks       14. H&r blocks Subtract line 13 from line 12 14. H&r blocks       15. H&r blocks Multiply line 14 by 15% (. H&r blocks 15) 15. H&r blocks   16. H&r blocks Figure the tax on the amount on line 7. H&r blocks If the amount on line 7 is less than $100,000, use the Tax Table in the 2013 Form 1040 instructions to figure this tax. H&r blocks If the amount on line 7 is $100,000 or more, use the Tax Computation Worksheet in the 2013 Form 1040 instructions 16. H&r blocks   17. H&r blocks Add lines 15 and 16 17. H&r blocks   18. H&r blocks Figure the tax on the amount on line 1. H&r blocks If the amount on line 1 is less than $100,000, use the Tax Table in the 2013 Form 1040 instructions to figure this tax. H&r blocks If the amount on line 1 is $100,000 or more, use the Tax Computation Worksheet in the 2013 Form 1040 instructions 18. H&r blocks   19. H&r blocks Tax on all taxable income. H&r blocks Enter the smaller of line 17 or line 18. H&r blocks Also enter this amount on line 12 of Schedule AI in the appropriate column. H&r blocks However, if you are using this worksheet to figure the tax on the amount on line 3 of Worksheet 4-2, enter the amount from line 19 on Worksheet 4-2, line 4 19. H&r blocks   Worksheet 4-2. H&r blocks 2013 Form 2210, Schedule AI—Line 12 Foreign Earned Income Tax Worksheet Before you begin:If Schedule AI, line 11, is zero for the period, do not complete this worksheet. H&r blocks             1. H&r blocks Enter the amount from line 11 of Schedule AI for the period 1. H&r blocks   2. H&r blocks Enter the annualized amount* of foreign earned income and housing amount excluded or deducted (from  Form 2555, lines 45 and 50, or Form 2555-EZ, line 18) in figuring the amount entered for the period on line 1  of Schedule AI 2. H&r blocks   3. H&r blocks Add lines 1 and 2 3. H&r blocks   4. H&r blocks Tax on the amount on line 3. H&r blocks Use the Tax Table, Tax Computation Worksheet, Form 8615**, Qualified Dividends and Capital Gain Tax Worksheet***, or Schedule D Tax Worksheet***, whichever applies. H&r blocks See the 2013 Instructions for Form 1040, line 44, to find out which tax computation method to use. H&r blocks (Note. H&r blocks You do not have to use the same method for each period on Schedule AI. H&r blocks ) 4. H&r blocks   5. H&r blocks Tax on the amount on line 2. H&r blocks If the amount on line 2 is less than $100,000, use the Tax Table in the 2013 Form 1040 instructions to figure this tax. H&r blocks If the amount on line 7 is $100,000 or more, use the Tax Computation Worksheet in the 2013 Form 1040 instructions 5. H&r blocks   6. H&r blocks Subtract line 5 from line 4. H&r blocks Enter the result here and on line 12 of Schedule AI. H&r blocks If zero or less,  enter -0- 6. H&r blocks             * To figure the annualized amount for line 2, multiply the exclusion or deduction for the period by the annualization amount on line 2 of Schedule AI for the same period. H&r blocks     ** If you use Form 8615 to figure the tax on line 4 above, enter the amount from line 3 above on line 4 of Form 8615. H&r blocks If the child's parent files Form 2555 or 2555-EZ, enter the amounts from lines 3 and 4 of the parent's Foreign Earned Income Tax Worksheet on lines 6 and 10, respectively, of Form 8615. H&r blocks Complete the rest of Form 8615 according to its instructions. H&r blocks Then complete lines 5 and 6 above. H&r blocks     *** Enter the amount from line 3 above on line 1 of the Qualified Dividends and Capital Gain Tax Worksheet (or Worksheet 4-1 in this chapter) or the Schedule D Tax Worksheet, whichever worksheet you use to figure the tax on line 4 above. H&r blocks Complete that worksheet through line 6 (line 10 if you use the Schedule D Tax Worksheet). H&r blocks Next, determine if you have a capital gain excess. H&r blocks     Figuring capital gain excess. H&r blocks To find out if you have a capital gain excess for the appropriate period, subtract line 11 of Schedule AI from line 6 of Worksheet 4-1 or your Qualified Dividends and Capital Gain Tax Worksheet (line 10 of your Schedule D Tax Worksheet). H&r blocks If the result is more than zero, that amount is your capital gain excess. H&r blocks     No capital gain excess. H&r blocks If you do not have a capital gain excess, complete the rest of Worksheet 4-1, Qualified Dividends and Capital Gain Tax Worksheet, or the Schedule D Tax Worksheet according to the worksheet's instructions. H&r blocks Then complete lines 5 and 6 above. H&r blocks     Capital gain excess. H&r blocks If you have a capital gain excess, complete a second Worksheet 4-1, Qualified Dividends and Capital Gain Tax Worksheet, or Schedule D Tax Worksheet (whichever applies) as instructed above but in its entirety and with the following additional modifications. H&r blocks Then complete lines 5 and 6 above. H&r blocks     Make the modifications below only for purposes of filling out Worksheet 4-2 above. H&r blocks     a. H&r blocks Reduce (but not below zero) the amount you otherwise would enter on line 3 of your Worksheet 4-1, line 3 of your Qualified Dividends and Capital Gain Tax Worksheet, or line 9 of your Schedule D Tax Worksheet by your capital gain excess. H&r blocks     b. H&r blocks Reduce (but not below zero) the amount you otherwise would enter on line 2 of your Worksheet 4-1, line 2 of your Qualified Dividends and Capital Gain Tax Worksheet, or line 6 of your Schedule D Tax Worksheet by any of your capital gain excess not used in (a) above. H&r blocks     c. H&r blocks Reduce (but not below zero) the amount on your Schedule D (Form 1040), line 18, by your capital gain excess. H&r blocks     d. H&r blocks Include your capital gain excess as a loss on line 16 of your Unrecaptured Section 1250 Gain Worksheet in the 2013 Instructions for Schedule D (Form 1040). H&r blocks   Prev  Up  Next   Home   More Online Publications
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H&r blocks Publication 509 - Introductory Material Table of Contents Future Developments What's New Reminders IntroductionOrdering forms and publications. H&r blocks Tax questions. H&r blocks Background Information for Using the Tax CalendarsElectronic deposit requirement. H&r blocks Legal holidays. H&r blocks Statewide legal holidays. H&r blocks Future Developments For the latest information about developments related to Publication 509, such as legislation enacted after it was published, go to www. H&r blocks irs. H&r blocks gov/pub509. H&r blocks What's New Publication 1518 discontinued after 2013. H&r blocks  Publication 1518, IRS Tax Calendar for Small Businesses and Self-Employed, is discontinued after 2013. H&r blocks An IRS Tax Calendar and most of the information previously contained in Publication 1518 can be found at www. H&r blocks irs. H&r blocks gov/taxcalendar. H&r blocks Reminders Photographs of missing children. H&r blocks  The Internal Revenue Service is a proud partner with the National Center for Missing and Exploited Children. H&r blocks Photographs of missing children selected by the Center may appear in this publication on pages that would otherwise be blank. H&r blocks 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. H&r blocks Introduction A tax calendar is a 12-month calendar divided into quarters. H&r blocks The calendar gives specific due dates for: Filing tax forms, Paying taxes, and Taking other actions required by federal tax law. H&r blocks What does this publication contain?   This publication contains the following. H&r blocks A section on how to use the tax calendars. H&r blocks Three tax calendars: General Tax Calendar, Employer's Tax Calendar, and Excise Tax Calendar. H&r blocks A table showing the semiweekly deposit due dates for payroll taxes for 2014. H&r blocks   Most of the due dates discussed in this publication are also included in the IRS Tax Calendar available at www. H&r blocks irs. H&r blocks gov/taxcalendar. H&r blocks Who should use this publication?   Primarily, employers need to use this publication. H&r blocks However, the General Tax Calendar has important due dates for all businesses and individuals. H&r blocks Anyone who must pay excise taxes may need the Excise Tax Calendar . H&r blocks What are the advantages of using a tax calendar?   The following are advantages of using a calendar. H&r blocks You do not have to figure the due dates yourself. H&r blocks You can file or pay timely and avoid penalties. H&r blocks You do not have to adjust the due dates for Saturdays, Sundays, and legal holidays. H&r blocks You do not have to adjust the due dates for special banking rules if you use the Employer's Tax Calendar or Excise Tax Calendar . H&r blocks Which calendar(s) should I use?   To decide which calendar(s) to use, first look at the General Tax Calendar and highlight the dates that apply to you. H&r blocks If you are an employer, also use the Employer's Tax Calendar . H&r blocks If you must pay excise taxes, use the Excise Tax Calendar . H&r blocks Depending on your situation, you may need to use more than one calendar. H&r blocks Table 1. H&r blocks Useful Publications IF you are. H&r blocks . H&r blocks . H&r blocks THEN you may need. H&r blocks . H&r blocks . H&r blocks An employer • Publication 15 (Circular E), Employer's Tax Guide. H&r blocks  • Publication 15-A, Employer's Supplemental Tax Guide. H&r blocks  • Publication 15-B, Employer's Tax Guide to Fringe Benefits. H&r blocks  • Publication 926, Household Employer's Tax Guide. H&r blocks A farmer • Publication 51 (Circular A), Agricultural Employer's Tax Guide. H&r blocks  • Publication 225, Farmer's Tax Guide. H&r blocks An individual • Publication 505, Tax Withholding and Estimated Tax. H&r blocks Required to pay excise taxes • Publication 510, Excise Taxes. H&r blocks What is not in these calendars?   The calendars do not cover the employment or excise tax deposit rules. H&r blocks You can find the deposit rules for employment taxes in Publication 15 (Circular E), Employer's Tax Guide. H&r blocks The deposit rules for excise taxes are in Publication 510, Excise Taxes, and in the Instructions for Form 720, Quarterly Federal Excise Tax Return. H&r blocks In addition, the calendars do not cover filing forms and other requirements for: Estate taxes, Gift taxes, Trusts, Exempt organizations, Certain types of corporations, or Foreign partnerships. H&r blocks What other publications and tax forms will I need?   Table 1 lists other publications you may need to order. H&r blocks Each calendar lists the forms you may need. H&r blocks   See How To Get Tax Help near the end of this publication for information about getting publications and forms. H&r blocks Comments and suggestions. H&r blocks   We welcome your comments about this publication and your suggestions for future editions. H&r blocks   You can write to us at the following address: Internal Revenue Service Tax Forms and Publications Division 1111 Constitution Ave. H&r blocks NW, IR-6526 Washington, DC 20224   We respond to many letters by telephone. H&r blocks Therefore, it would be helpful if you would include your daytime phone number, including the area code, in your correspondence. H&r blocks   You can send us comments from www. H&r blocks irs. H&r blocks gov/formspubs. H&r blocks Click on More Information and then click on Comment on Tax Forms and Publications. H&r blocks   Although we cannot respond individually to each comment received, we do appreciate your feedback and will consider your comments as we revise our forms and publications. H&r blocks Ordering forms and publications. H&r blocks   Visit www. H&r blocks irs. H&r blocks 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. H&r blocks Internal Revenue Service 1201 N. H&r blocks Mitsubishi Motorway Bloomington, IL 61705-6613 Tax questions. H&r blocks   If you have a tax question, check the information available on IRS. H&r blocks gov or call 1-800-829-1040. H&r blocks We cannot answer tax questions sent to either of the above addresses. H&r blocks Background Information for Using the Tax Calendars The following brief explanations may be helpful to you in using the tax calendars. H&r blocks IRS e-services make taxes easier. H&r blocks   Now more than ever before, businesses can enjoy the benefits of filing and paying their federal taxes electronically. H&r blocks Whether you rely on a tax professional or handle your own taxes, the IRS offers you convenient programs to make taxes easier. H&r blocks    You can e-file your Form 1040; certain business tax returns such as Forms 1120, 1120S, and 1065; certain employment tax returns such as Forms 940 and 941; certain excise tax returns such as Forms 720, 2290, and 8849; and Form 1099 and other information returns. H&r blocks Visit www. H&r blocks irs. H&r blocks gov/efile for more information. H&r blocks You can pay taxes online or by phone using the Electronic Federal Tax Payments System (EFTPS). H&r blocks For detailed information about using this free service, see Electronic deposit requirement below. H&r blocks   Use these electronic options to make filing and paying taxes easier. H&r blocks For more information on electronic payments, visit the IRS website at www. H&r blocks irs. H&r blocks gov/e-pay. H&r blocks Tax deposits. H&r blocks   Some taxes can be paid with the return on which they are reported. H&r blocks However, in many cases, you have to deposit the tax before the due date for filing the return. H&r blocks Tax deposits are figured for periods of time that are shorter than the time period covered by the return. H&r blocks See Publication 15 (Circular E) for the employment tax deposit rules. H&r blocks For the excise tax deposit rules, see Publication 510 or the Instructions for Form 720. H&r blocks    Electronic deposit requirement. H&r blocks   You must use electronic funds transfer to make all federal tax deposits (such as deposits of employment tax, excise tax, and corporate income tax). H&r blocks Generally, electronic fund transfers are made using the Electronic Federal Tax Payment System (EFTPS). H&r blocks EFTPS is a free service provided by the Department of Treasury. H&r blocks If you do not want to use EFTPS, you can arrange for your tax professional, financial institution, payroll service, or other trusted third party to make electronic deposits on your behalf. H&r blocks   To get more information or to enroll in EFTPS, call 1-800-555-4477 (business), 1-800-316-6541 (individual), or 1-800-733-4829 (TDD/TTY). H&r blocks You can also visit the EFTPS website at www. H&r blocks eftps. H&r blocks gov. H&r blocks Additional information about EFTPS is also available in Publication 966, Electronic Federal Tax Payment System: A Guide to Getting Started. H&r blocks    If you fail to timely, properly, and in full make your federal tax deposit, you may be subject to a failure-to-deposit penalty. H&r blocks For an EFTPS deposit to be on time, you must initiate the deposit by 8 p. H&r blocks m. H&r blocks Eastern time the day before the date the deposit is due. H&r blocks Saturday, Sunday, or legal holiday. H&r blocks   Generally, if a due date for performing any act for tax purposes falls on a Saturday, Sunday, or legal holiday, the act is considered to be performed timely if it is performed no later than the next day that is not a Saturday, Sunday, or legal holiday. H&r blocks The term legal holiday means any legal holiday in the District of Columbia. H&r blocks The calendars provided in this publication make the adjustment for Saturdays, Sundays, and legal holidays. H&r blocks But you must make any adjustments for statewide legal holidays, as discussed next. H&r blocks An exception to this rule for certain excise taxes is noted later under the Excise Tax Calendar. H&r blocks Legal holidays. H&r blocks   Legal holidays for 2014 are listed below. H&r blocks January 1— New Year's Day January 20— Birthday of Martin Luther King, Jr. H&r blocks / Inauguration Day February 17— Washington's Birthday April 16— District of Columbia Emancipation Day May 26— Memorial Day July 4— Independence Day September 1— Labor Day October 13— Columbus Day November 11— Veterans Day November 27— Thanksgiving Day December 25— Christmas Day Statewide legal holidays. H&r blocks   A statewide legal holiday delays a due date for filing a return only if the IRS office where you are required to file is located in that state. H&r blocks A statewide legal holiday does not delay a due date for making a federal tax deposit. H&r blocks Extended due date for Forms 1098, 1099, and W-2 if filed electronically. H&r blocks   If you file Forms 1098, 1099, or W-2 electronically, your due date for filing them with the IRS or the Social Security Administration (SSA) will be extended to March 31. H&r blocks   For 2014, the due date for giving the recipient these forms is January 31. H&r blocks   For information about filing Forms 1098, 1099, or W-2G electronically, see Publication 1220, Specifications for Filing Forms 1097, 1098, 1099, 3921, 3922, 5498, 8935, and W-2G Electronically. H&r blocks For information about filing Form W-2 electronically with the SSA, visit www. H&r blocks ssa. H&r blocks gov/employer or call 1-800-772-6270. H&r blocks Penalties. H&r blocks   Whenever possible, you should take action before the listed due date. H&r blocks If you are late, you may have to pay a penalty as well as interest on any overdue taxes. H&r blocks   Be sure to follow all the tax laws that apply to you. H&r blocks In addition to civil penalties, criminal penalties may be imposed for intentionally not paying taxes, for intentionally filing a false return, or for not filing a required return. H&r blocks Use of private delivery services. H&r blocks   You can use certain private delivery services designated by the IRS to meet the timely mailing as timely filing/paying rule for tax returns and payments. H&r blocks These private delivery services include only the following. H&r blocks DHL Express (DHL): DHL Same Day Service. H&r blocks Federal Express (FedEx): FedEx Priority Overnight, FedEx Standard Overnight, FedEx 2 Day, FedEx International Priority, and FedEx International First. H&r blocks United Parcel Service (UPS): UPS Next Day Air, UPS Next Day Air Saver, UPS 2nd Day Air, UPS 2nd Day Air A. H&r blocks M. H&r blocks , UPS Worldwide Express Plus, and UPS Worldwide Express. H&r blocks   For the IRS mailing address to use if you are using a private delivery service, go to IRS. H&r blocks gov and enter “private delivery service” in the search box. H&r blocks   The private delivery service can tell you how to get written proof of the mailing date. H&r blocks    The U. H&r blocks S. H&r blocks Postal Service advises that private delivery services cannot deliver items to P. H&r blocks O. H&r blocks boxes. H&r blocks You must use the U. H&r blocks S. H&r blocks Postal Service to mail any item to an IRS P. H&r blocks O. H&r blocks box address. H&r blocks Prev  Up  Next   Home   More Online Publications