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How To Amend My 2011 Taxes

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How To Amend My 2011 Taxes

How to amend my 2011 taxes Index A Abortion, Abortion Acupuncture, Acupuncture Adopted child's medical expenses, Adopted child. How to amend my 2011 taxes AGI limitation, Introduction, Community property states. How to amend my 2011 taxes Alcoholism, Alcoholism Ambulances, Ambulance Archer MSAs Health coverage tax credit, How To Take the Credit Medical expenses paid for decedent from, Decedent Artificial limbs, Artificial Limb Artificial teeth, Artificial Teeth Aspirin, Nonprescription Drugs and Medicines Assistance (see Tax help) Assisted living homes, Nursing Home Athletic club dues, Health Club Dues Automobiles (see Cars) B Baby sitting, Baby Sitting, Childcare, and Nursing Services for a Normal, Healthy Baby Bandages, Bandages Basis Medical equipment or property (Worksheet D), Worksheet D. How to amend my 2011 taxes Adjusted Basis of Medical Equipment or Property Sold Birth control pills, Birth Control Pills Body scan, Body Scan Braille books and magazines, Braille Books and Magazines Breast pumps and supplies, Breast Pumps and Supplies Breast reconstruction surgery, Breast Reconstruction Surgery C Calculation of deduction, What If You Are Reimbursed for Medical Expenses You Did Not Deduct? Capital expenses, Capital Expenses Improvements to rented property, Improvements to property rented by a person with a disability. How to amend my 2011 taxes Operation and upkeep, Operation and upkeep. How to amend my 2011 taxes Worksheet A, Capital expense worksheet. How to amend my 2011 taxes Cars, Car Out-of-pocket expenses, Car expenses. How to amend my 2011 taxes Standard medical mileage rates, Car expenses. How to amend my 2011 taxes Child care, Baby Sitting, Childcare, and Nursing Services for a Normal, Healthy Baby Children's medical expenses Adopted child, Adopted child. How to amend my 2011 taxes Dependents, Dependent Chiropractor, Chiropractor Christian Scientist practitioner, Christian Science Practitioner Chronically ill persons, Chronically ill individual. How to amend my 2011 taxes COBRA assistance Recapture of COBRA premium assistance, Worksheet F. How to amend my 2011 taxes Recapture of COBRA Premium Assistance for Higher Income Taxpayers COBRA premium assistance, COBRA Premium Assistance Community property states, Community property states. How to amend my 2011 taxes Computer banks to track medical information, Medical Information Plan Contact lenses, Contact Lenses Controlled substances, Controlled Substances Cosmetic surgery, Cosmetic Surgery Credit (see Health coverage tax credit) Crutches, Crutches D Dancing lessons, Dancing Lessons Decedent's medical expenses, Decedent, What if you pay medical expenses of a deceased spouse or dependent? Deductible amount, How Much of the Expenses Can You Deduct? Deductible expenses, Whose Medical Expenses Can You Include?, X-ray Definition of medical expenses Doctor, What Are Medical Expenses? Physician, What Are Medical Expenses? Dental treatment, Dental Treatment Artificial teeth, Artificial Teeth Teeth whitening, Teeth Whitening Dentures, Artificial Teeth Dependent's medical expenses Adopted child, Adopted child. How to amend my 2011 taxes Multiple support agreement, Support claimed under a multiple support agreement. How to amend my 2011 taxes Qualifying child, Dependent Qualifying relative, Dependent Dependents Disabled dependent care, Disabled Dependent Care Expenses, Dependents with disabilities. How to amend my 2011 taxes Diagnostic devices, Diagnostic Devices Diaper services, Diaper Service Disabilities, persons with Dependent care expenses, Disabled Dependent Care Expenses, Dependents with disabilities. How to amend my 2011 taxes Improvements to rented property, Improvements to property rented by a person with a disability. How to amend my 2011 taxes Special education, Special Education Divorced taxpayers Medical expenses of child, Child of divorced or separated parents. How to amend my 2011 taxes Drug addiction, Drug Addiction Drugs (see Medicines) Dues Health club, Health Club Dues E Education, special, Special Education Electrolysis, Cosmetic Surgery Employer-sponsored health insurance plans, Employer-Sponsored Health Insurance Plan Employment taxes, Employment taxes. How to amend my 2011 taxes Excluded expenses Insurance premiums, Insurance Premiums You Cannot Include Eye surgery, Eye Surgery Eyeglasses, Eyeglasses F Fertility enhancement Eggs, temporary storage of, Fertility Enhancement Fertility, Fertility Enhancement In vitro fertilization, Fertility Enhancement Figuring the deduction, How Do You Figure and Report the Deduction on Your Tax Return? Final return for decedent Medical expenses paid, Decedent Flexible spending account, Flexible Spending Account Food (see Weight-loss programs) Form 1040 Health coverage tax credit, How To Take the Credit Self-employed persons, health insurance costs, Health Insurance Costs for Self-Employed Persons Form 1040, Schedule A Impairment-related work expenses, Where to report. How to amend my 2011 taxes Medical and dental expenses, Introduction, What Tax Form Do You Use? Self-employed persons, health insurance costs, Health Insurance Costs for Self-Employed Persons Form 1040, Schedule C Impairment-related work expenses, Where to report. How to amend my 2011 taxes Form 1040, Schedule C-EZ Impairment-related work expenses, Where to report. How to amend my 2011 taxes Form 1040, Schedule E Impairment-related work expenses, Where to report. How to amend my 2011 taxes Form 1040, Schedule F Impairment-related work expenses, Where to report. How to amend my 2011 taxes Form 1040NR Health coverage tax credit, How To Take the Credit Form 1040X Amended return, What Expenses Can You Include This Year? Deceased taxpayer, What if the decedent's return had been filed and the medical expenses were not included? Form 1099-H Self-employed persons, health insurance costs, Health Insurance Costs for Self-Employed Persons Form 2106 Impairment-related work expenses, Where to report. How to amend my 2011 taxes Form 2106-EZ Impairment-related work expenses, Where to report. How to amend my 2011 taxes Form 2555 Self-employed persons, health insurance costs, Health Insurance Costs for Self-Employed Persons Form 2555-EZ Self-employed persons, health insurance costs, Health Insurance Costs for Self-Employed Persons Form 8453 Health coverage tax credit, How To Take the Credit Form 8885 Health coverage tax credit, How To Take the Credit Self-employed persons, health insurance costs, Health Insurance Costs for Self-Employed Persons Founder's fee (see Lifetime care, advance payments) Free tax services, Free help with your tax return. How to amend my 2011 taxes Funeral expenses, Funeral Expenses Future medical care, Payments for future medical care. How to amend my 2011 taxes , Future Medical Care G Glasses, Eyeglasses Guide dog or other animal, Guide Dog or Other Service Animal H Hair Removal, Cosmetic Surgery Transplants, Cosmetic Surgery Wigs, Wig Health club dues, Health Club Dues Health coverage tax credit, Health Coverage Tax Credit Advanced payments, Monthly HCTC Alternative TAA recipient, Health Coverage Tax Credit Archer MSAs, How To Take the Credit Both spouses eligible, Qualifying Family Member Children of divorced parents, Health Coverage Tax Credit, Qualifying Family Member Eligible coverage month, Eligible Coverage Month Insurance that covers other individuals, Insurance that covers other individuals. How to amend my 2011 taxes Legally separated, Legally separated. How to amend my 2011 taxes Married persons filing separate returns, Qualifying Family Member Monthly HCTC, Monthly HCTC Nonqualified health insurance, Nonqualified Health Insurance Other specified coverage Benefits from the Veterans Administration, Other Specified Coverage Pension Benefit Guaranty Corporation (PBGC) recipient, Health Coverage Tax Credit Qualified health insurance, Qualified Health Insurance Qualifying family member, Qualifying Family Member Reimbursement credit, Monthly HCTC Reporting, How To Take the Credit State-qualified health insurance, State-qualified health insurance. How to amend my 2011 taxes TAA recipient, Health Coverage Tax Credit Yearly HCTC, Yearly HCTC Health Coverage Tax Credit Alternative TAA recipient, Who Can Take This Credit? PBGC pension payee, Who Can Take This Credit? TAA recipient, Who Can Take This Credit? Health institutes, Health Institute Health insurance Credit (see Health coverage tax credit) Employer-sponsored plan, Employer-Sponsored Health Insurance Plan Premiums Deductible, Insurance Premiums Nondeductible, Insurance Premiums You Cannot Include Paid by employer, Premiums paid by your employer. How to amend my 2011 taxes Paid by employer and you, Premiums paid by you and your employer. How to amend my 2011 taxes Paid by you, Premiums paid by you. How to amend my 2011 taxes Prepaid, Prepaid Insurance Premiums Unused sick leave used to pay, Unused Sick Leave Used To Pay Premiums Reimbursements (see Reimbursements) Self-employed persons, Health Insurance Costs for Self-Employed Persons Health maintenance organizations (HMOs), Health Maintenance Organization (HMO) Health reimbursement arrangements (HRAs), Health reimbursement arrangement (HRA). How to amend my 2011 taxes Health savings accounts (HSAs) Payments from, Health Savings Accounts Hearing aids, Hearing Aids Hearing-impaired persons Guide dog or other animal for, Guide Dog or Other Service Animal Help (see Tax help) HMOs (Health maintenance organizations), Health Maintenance Organization (HMO) Home care (see Nursing services) Home improvements (see Capital expenses:) Hospital services, Hospital Services Hotels, Lodging Household help, Household Help HRAs (Health reimbursement arrangements), Health reimbursement arrangement (HRA). How to amend my 2011 taxes I Illegal operations and treatments, Illegal Operations and Treatments Illegal substances, Controlled Substances Impairment-related work expenses, Workers' compensation. How to amend my 2011 taxes , Impairment-related expenses defined. How to amend my 2011 taxes Reporting of, Where to report. How to amend my 2011 taxes Insulin, Nonprescription Drugs and Medicines Insurance (see Health insurance) Intellectually and developmentally disabled persons Mentally retarded, Intellectually and Developmentally Disabled, Special Home for Special homes for, Intellectually and Developmentally Disabled, Special Home for L Laboratory fees, Laboratory Fees Lactation expenses (see Breast pumps and supplies) Laser eye surgery, Eye Surgery Lead-based paint removal, Lead-Based Paint Removal Learning disabilities, Special Education Legal fees, Legal Fees Lessons, dancing and swimming, Dancing Lessons Lifetime care Advance payments for, Lifetime Care—Advance Payments Lodging, Lodging, Trips (see also Trips) Long-term care, Long-Term Care Chronically ill individuals, Chronically ill individual. How to amend my 2011 taxes Maintenance and personal care services, Maintenance and personal care services. How to amend my 2011 taxes Qualified insurance contracts, Qualified Long-Term Care Insurance Contracts Qualified services, Qualified Long-Term Care Services M Maintenance and personal care services, Maintenance and personal care services. How to amend my 2011 taxes Maternity clothes, Maternity Clothes Meals, Meals, Weight-Loss Program (see also Weight-loss programs) Medical conferences, Medical Conferences Medical equipment or property Adjusted basis (Worksheet D), Worksheet D. How to amend my 2011 taxes Adjusted Basis of Medical Equipment or Property Sold Medical expense records, What Tax Form Do You Use? Medical information plans, Medical Information Plan Medical savings accounts (MSAs), Medical Savings Account (MSA) Medicare Medicare A, deductible expense, Medicare A Medicare B, deductible expense, Medicare B Medicare D, deductible expense, Medicare D Medicines, Medicines Imported, Imported medicines and drugs. How to amend my 2011 taxes , Medicines and Drugs From Other Countries Nonprescription drugs and medicines, Nonprescription Drugs and Medicines Missing children, photographs of in IRS publications, Reminders Multiple support agreement, Support claimed under a multiple support agreement. How to amend my 2011 taxes N Nondeductible expenses, What Expenses Are Not Includible?, Weight-Loss Program Nonprescription drugs and medicines, Nonprescription Drugs and Medicines Nursing homes, Nursing Home Nursing services, Nursing Services, Baby Sitting, Childcare, and Nursing Services for a Normal, Healthy Baby Chronically ill individuals, Chronically ill individual. How to amend my 2011 taxes Nutritional supplements Natural medicines, Nutritional Supplements O Operations, Operations Cosmetic surgery, Cosmetic Surgery Eye surgery, Eye Surgery Illegal operations and treatments, Illegal Operations and Treatments Optometrist, Optometrist Optometrist services, Eyeglasses Organ donors, Transplants Osteopath, Osteopath Oxygen, Oxygen P Paint removal, for lead-based, Lead-Based Paint Removal Parking fees and tolls, Car expenses. How to amend my 2011 taxes Personal injury damages, Damages for Personal Injuries Personal use items, Personal Use Items Photographs of missing children in IRS publications, Reminders Physical examination, Physical Examination Physical therapy, Therapy Plastic surgery, Cosmetic Surgery Pregnancy test kit, Pregnancy Test Kit Premiums (see Health insurance) Prepaid insurance premiums, Prepaid Insurance Premiums Prosthesis, Artificial Limb Psychiatric care, Psychiatric Care Psychoanalysis, Psychoanalysis Psychologists, Psychologist Publications (see Tax help) R Radial keratotomy, Eye Surgery Recordkeeping, What Tax Form Do You Use? Rehabilitation facilities, Nursing Home Reimbursements, How Do You Treat Reimbursements?, What If You Are Reimbursed for Medical Expenses You Did Not Deduct? Excess includible in income More than one policy (Worksheet C), More than one policy. How to amend my 2011 taxes One policy (Worksheet B), Worksheet B. How to amend my 2011 taxes Excess Reimbursement Includible in Income When You Have Only One Policy Excess may be taxable (Figure 1), What If Your Insurance Reimbursement Is More Than Your Medical Expenses? Health Reimbursement Arrangement (HRA), Health reimbursement arrangement (HRA). How to amend my 2011 taxes Insurance, Insurance Reimbursement, What If Your Insurance Reimbursement Is More Than Your Medical Expenses? Medical expenses not deducted, What If You Receive Insurance Reimbursement in a Later Year? More than one policy, More than one policy. How to amend my 2011 taxes Received in later year, What If You Are Reimbursed for Medical Expenses You Did Not Deduct? Rental property Improvements to, Improvements to property rented by a person with a disability. How to amend my 2011 taxes Reporting Health coverage tax credit, How To Take the Credit Impairment-related work expenses, Where to report. How to amend my 2011 taxes Medical and dental expenses, What If You Are Reimbursed for Medical Expenses You Did Not Deduct? Medical deduction (see Form 1040, Schedule A) Self-employed persons, health insurance costs, Health Insurance Costs for Self-Employed Persons S Sale of medical equipment or property, Sale of Medical Equipment or Property Adjusted basis (Worksheet D), Worksheet D. How to amend my 2011 taxes Adjusted Basis of Medical Equipment or Property Sold Schedules (see Form 1040) Seeing-eye dogs, Guide Dog or Other Service Animal Self-employed persons Health coverage tax credit, How To Take the Credit Health insurance costs, Health Insurance Costs for Self-Employed Persons Senior housing, Nursing Home Separate returns Community property states, Community property states. How to amend my 2011 taxes Medical and dental expenses, Separate returns. How to amend my 2011 taxes Separated taxpayers Health coverage tax credit, Legally separated. How to amend my 2011 taxes Medical expenses of child, Child of divorced or separated parents. How to amend my 2011 taxes Service animals, Guide Dog or Other Service Animal Sick leave Used to pay health insurance premiums, Unused Sick Leave Used To Pay Premiums Special education, Special Education Spouse's medical expenses, Spouse Deceased spouse, What if you pay medical expenses of a deceased spouse or dependent? Sterilization, Sterilization Stop-smoking programs, Stop-Smoking Programs Surgery (see Operations) Swimming lessons, Dancing Lessons T Tables and figures Medical equipment or property Adjusted basis (Worksheet D), Worksheet D. How to amend my 2011 taxes Adjusted Basis of Medical Equipment or Property Sold Reimbursements, excess includible in income More than one policy (Worksheet C), More than one policy. How to amend my 2011 taxes One policy (Worksheet B), Worksheet B. How to amend my 2011 taxes Excess Reimbursement Includible in Income When You Have Only One Policy Reimbursements, excess may be taxable (Figure 1), What If Your Insurance Reimbursement Is More Than Your Medical Expenses? Tax help, How To Get Tax Help Teeth Artificial, Artificial Teeth Dental treatment, Dental Treatment Whitening, Teeth Whitening Telephone, Telephone Television, Television Therapy, Therapy Transplants, Transplants Travel and transportation expenses, Transportation Car expenses, Car expenses. How to amend my 2011 taxes Includible expenses, You can include:, Transportation expenses you cannot include. How to amend my 2011 taxes Parking fees and tolls, Car expenses. How to amend my 2011 taxes Trips, Trips TTY/TDD information, How To Get Tax Help Tuition, Tuition V Vasectomy, Vasectomy Veterinary fees, Veterinary Fees Vision correction surgery, Eye Surgery Visually impaired persons Guide dog or other animal for, Guide Dog or Other Service Animal Vitamins or minerals, Nutritional Supplements Voluntary Employee's Beneficiary Association (VEBA) Qualified health insurance, Voluntary Employee's Beneficiary Association (VEBA) W Weight-loss programs, Weight-Loss Program, Weight-Loss Program What's new COBRA continuous coverage, What's New Health coverage tax credit, What's New Standard medical mileage rate, What's New Wheelchairs, Wheelchair Wigs, Wig Work expenses Disabled dependent care, Disabled Dependent Care Expenses Impairment-related, Impairment-Related Work Expenses Workers' compensation, Workers' compensation. How to amend my 2011 taxes Worksheets Capital expenses (Worksheet A), Capital expense worksheet. How to amend my 2011 taxes Medical equipment or property Adjusted basis (Worksheet D), Worksheet D. How to amend my 2011 taxes Adjusted Basis of Medical Equipment or Property Sold Reimbursements, excess includible in income More than one policy (Worksheet C), More than one policy. How to amend my 2011 taxes One policy (Worksheet B), Worksheet B. How to amend my 2011 taxes Excess Reimbursement Includible in Income When You Have Only One Policy X X-rays, X-ray Prev  Up     Home   More Online Publications
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Negative Information In Your Credit Report

Negative information concerning your use of credit can be kept in your credit report for seven years. A bankruptcy can be kept for 10 years, and unpaid tax liens for 15 years. Information about a lawsuit or an unpaid judgment against you can be reported for seven years or until the statute of limitations runs out, whichever is longer. Inquiries remain on your report for two years.

Anyone who denies you credit, housing, insurance, or a job as a result of a credit report must give you the name, address, and telephone number of the credit reporting agency (CRA) that provided the report. Under the Fair Credit Reporting Act (FCRA), you have the right to request a free report within 60 days if a company denies you credit based on the report.

If there is inaccurate or incomplete information in your credit report:

  • Contact both the credit reporting agency and the company that provided the information to the CRA.
  • Tell the CRA in writing what information you believe is inaccurate. Keep a copy of all correspondence.

Under The Fair Credit Reporting Act, the information provider is required to investigate and report the results to the CRA. If the information is found to be incorrect, it must notify all nationwide CRAs to correct your file. If the investigation does not solve your dispute, ask that your statement concerning the dispute be included in your file. A notice of your dispute must be included anytime the CRA reports the negative item.

If the information is accurate, only time, hard work, and a personal debt repayment plan will improve your credit report. Credit repair companies advertise they can erase bad credit for a hefty fee. Don't believe it. Under the Credit Repair Organizations Act, credit repair companies can't require you to pay until they have completed promised services. They must also give you:

  • A copy of the "Consumer Credit File Rights Under State and Federal Law" before you sign a contract.
  • A written contract that spells out your rights and obligations.
  • Three days to cancel without paying any fees.

Some credit repair companies promise to help you establish a whole new credit identity. You can be charged with fraud if you use the mail or telephone to apply for credit with false information. It is also a federal crime to make false statements on a loan or credit application, to give a false Social Security number, or to obtain an Employer Identification Number from the Internal Revenue Service under false pretences.

If you have lost money to a credit repair scam, contact your local consumer protection office or use the National Fraud Information Center complaint form.

The How To Amend My 2011 Taxes

How to amend my 2011 taxes 4. How to amend my 2011 taxes   Underpayment Penalty for 2013 Table of Contents Introduction Topics - This chapter discusses: Useful Items - You may want to see: General RuleFarmers and fishermen. How to amend my 2011 taxes Higher income taxpayers. How to amend my 2011 taxes Minimum required for higher income taxpayers. How to amend my 2011 taxes Estate or trust payments of estimated tax. How to amend my 2011 taxes Lowering or eliminating the penalty. How to amend my 2011 taxes 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. How to amend my 2011 taxes 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. How to amend my 2011 taxes You may understand this chapter better if you can refer to a copy of your latest federal income tax return. How to amend my 2011 taxes No penalty. How to amend my 2011 taxes   Generally, you will not have to pay a penalty for 2013 if any of the following apply. How to amend my 2011 taxes The total of your withholding and timely estimated tax payments was at least as much as your 2012 tax. How to amend my 2011 taxes (See Special rules for certain individuals for higher income taxpayers and farmers and fishermen. How to amend my 2011 taxes ) 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. How to amend my 2011 taxes Your total tax for 2013 (defined later) minus your withholding is less than $1,000. How to amend my 2011 taxes You did not have a tax liability for 2012. How to amend my 2011 taxes You did not have any withholding taxes and your current year tax (less any household employment taxes) is less than $1,000. How to amend my 2011 taxes IRS can figure the penalty for you. How to amend my 2011 taxes   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. How to amend my 2011 taxes Generally, the IRS will figure the penalty for you and send you a bill. How to amend my 2011 taxes   You only need to figure your penalty in the following three situations. How to amend my 2011 taxes You are requesting a waiver of part, but not all, of the penalty. How to amend my 2011 taxes You are using the annualized income installment method to figure the penalty. How to amend my 2011 taxes You are treating the federal income tax withheld from your income as paid on the dates actually withheld. How to amend my 2011 taxes 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. How to amend my 2011 taxes See Form 2210 , later. How to amend my 2011 taxes 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. How to amend my 2011 taxes 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. How to amend my 2011 taxes 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. How to amend my 2011 taxes (Your 2012 tax return must cover a 12-month period. How to amend my 2011 taxes ) Your 2013 tax, for this purpose, is defined under Total tax for 2013 , later. How to amend my 2011 taxes Special rules for certain individuals. How to amend my 2011 taxes   There are special rules for farmers and fishermen and certain higher income taxpayers. How to amend my 2011 taxes Farmers and fishermen. How to amend my 2011 taxes   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. How to amend my 2011 taxes   See Farmers and Fishermen , later. How to amend my 2011 taxes Higher income taxpayers. How to amend my 2011 taxes   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 . How to amend my 2011 taxes This rule does not apply to farmers or fishermen. How to amend my 2011 taxes   For 2012, AGI is the amount shown on Form 1040, line 37; Form 1040A, line 21; and Form 1040EZ, line 4. How to amend my 2011 taxes Penalty figured separately for each period. How to amend my 2011 taxes   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. How to amend my 2011 taxes This is true even if you are due a refund when you file your income tax return. How to amend my 2011 taxes Example. How to amend my 2011 taxes You did not make estimated tax payments for 2013 because you thought you had enough tax withheld from your wages. How to amend my 2011 taxes Early in January 2014, you made an estimate of your total 2013 tax. How to amend my 2011 taxes Then you realized that your withholding was $2,000 less than the amount needed to avoid a penalty for underpayment of estimated tax. How to amend my 2011 taxes 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. How to amend my 2011 taxes Your final return shows your total tax to be $50 less than your estimate, so you are due a refund. How to amend my 2011 taxes You do not owe a penalty for your payment due January 15, 2014. How to amend my 2011 taxes 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. How to amend my 2011 taxes Minimum required each period. How to amend my 2011 taxes   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. How to amend my 2011 taxes 5% of your 2013 tax, or 25% of your 2012 tax. How to amend my 2011 taxes (Your 2012 tax return must cover a 12-month period. How to amend my 2011 taxes ) Minimum required for higher income taxpayers. How to amend my 2011 taxes   If you are subject to the rule for higher income taxpayers, discussed above, substitute 27. How to amend my 2011 taxes 5% for 25% in (2) under General Rule . How to amend my 2011 taxes When penalty is charged. How to amend my 2011 taxes   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. How to amend my 2011 taxes If a payment is mailed, the date of the U. How to amend my 2011 taxes S. How to amend my 2011 taxes postmark is considered the date of payment. How to amend my 2011 taxes   If a payment is made electronically, the date the payment is shown on your payment account (checking, savings, etc. How to amend my 2011 taxes ) is considered to be the date of payment. How to amend my 2011 taxes Estate or trust payments of estimated tax. How to amend my 2011 taxes   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. How to amend my 2011 taxes Amended returns. How to amend my 2011 taxes    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. How to amend my 2011 taxes If you file an amended return after the due date of the original return, use the tax shown on the original return. How to amend my 2011 taxes   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. How to amend my 2011 taxes This rule applies only if both original separate returns were filed on time. How to amend my 2011 taxes 2012 separate returns and 2013 joint return. How to amend my 2011 taxes    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. How to amend my 2011 taxes You filed a separate return if you filed as single, head of household, or married filing separately. How to amend my 2011 taxes 2012 joint return and 2013 separate returns. How to amend my 2011 taxes    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. How to amend my 2011 taxes You are filing a separate return if you file as single, head of household, or married filing separately. How to amend my 2011 taxes   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. How to amend my 2011 taxes Then multiply the tax on the joint return by the following fraction. How to amend my 2011 taxes   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. How to amend my 2011 taxes Lisa and Paul filed a joint return for 2012 showing taxable income of $49,000 and a tax of $6,484. How to amend my 2011 taxes Of the $49,000 taxable income, $41,000 was Lisa's and the rest was Paul's. How to amend my 2011 taxes For 2013, they file married filing separately. How to amend my 2011 taxes Lisa figures her share of the tax on the 2012 joint return as follows. How to amend my 2011 taxes 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. How to amend my 2011 taxes 67% Lisa's part of tax on joint return ($6,484 × 88. How to amend my 2011 taxes 67%) $ 5,749 Form 2210. How to amend my 2011 taxes   In most cases, you do not need to file Form 2210. How to amend my 2011 taxes The IRS will figure the penalty for you and send you a bill. How to amend my 2011 taxes If you want us to figure the penalty for you, leave the penalty line on your return blank. How to amend my 2011 taxes Do not file Form 2210. How to amend my 2011 taxes   To determine if you should file Form 2210, see Part II of Form 2210. How to amend my 2011 taxes 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. How to amend my 2011 taxes If you use Form 2210, you cannot file Form 1040EZ. How to amend my 2011 taxes   On Form 1040, enter the amount of your penalty on line 77. How to amend my 2011 taxes If you owe tax on line 76, add the penalty to your tax due and show your total payment on line 76. How to amend my 2011 taxes If you are due a refund, subtract the penalty from the overpayment and enter the result on line 73. How to amend my 2011 taxes   On Form 1040A, enter the amount of your penalty on line 46. How to amend my 2011 taxes If you owe tax on line 45, add the penalty to your tax due and show your total payment on line 45. How to amend my 2011 taxes If you are due a refund, subtract the penalty from the overpayment and enter the result on line 42. How to amend my 2011 taxes Lowering or eliminating the penalty. How to amend my 2011 taxes    You may be able to lower or eliminate your penalty if you file Form 2210. How to amend my 2011 taxes You must file Form 2210 with your return if any of the following applies. How to amend my 2011 taxes You request a waiver. How to amend my 2011 taxes See Waiver of Penalty , later. How to amend my 2011 taxes You use the annualized income installment method. How to amend my 2011 taxes See the explanation of this method under Annualized Income Installment Method (Schedule AI) . How to amend my 2011 taxes You use your actual withholding for each payment period for estimated tax purposes. How to amend my 2011 taxes See Actual withholding method under Figuring Your Underpayment (Part IV, Section A). How to amend my 2011 taxes 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. How to amend my 2011 taxes 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. How to amend my 2011 taxes 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. How to amend my 2011 taxes Total tax for 2013. How to amend my 2011 taxes   For 2013, your total tax on Form 1040 is the amount on line 61 reduced by the following. How to amend my 2011 taxes    Unreported social security and Medicare tax or RRTA tax from Forms 4137 or 8919 (line 57). How to amend my 2011 taxes 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. How to amend my 2011 taxes 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. How to amend my 2011 taxes Any refundable credit amounts listed on lines 64a, 65, 66, 70, and any credit from Form 8885 included on line 71. How to amend my 2011 taxes   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. How to amend my 2011 taxes   If you filed Form 1040EZ, your 2013 total tax is the amount on line 10 reduced by the amount on line 8a. How to amend my 2011 taxes Note. How to amend my 2011 taxes 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. How to amend my 2011 taxes Paid through withholding. How to amend my 2011 taxes    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. How to amend my 2011 taxes Add to that any write-in amount on line 72 identified as “Form 8689. How to amend my 2011 taxes ” 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. How to amend my 2011 taxes On Form 1040EZ, it is the amount on line 7. How to amend my 2011 taxes No Tax Liability Last Year You do not owe a penalty if you had no tax liability last year and you were a U. How to amend my 2011 taxes S. How to amend my 2011 taxes citizen or resident for the whole year. How to amend my 2011 taxes For this rule to apply, your tax year must have included all 12 months of the year. How to amend my 2011 taxes You had no tax liability for 2012 if your total tax was zero or you were not required to file an income tax return. How to amend my 2011 taxes Example. How to amend my 2011 taxes Ray, who is single and 22 years old, was unemployed for a few months during 2012. How to amend my 2011 taxes He earned $6,700 in wages before he was laid off, and he received $1,400 in unemployment compensation afterwards. How to amend my 2011 taxes He had no other income. How to amend my 2011 taxes 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). How to amend my 2011 taxes He filed a return only to have his withheld income tax refunded to him. How to amend my 2011 taxes In 2013, Ray began regular work as an independent contractor. How to amend my 2011 taxes Ray made no estimated tax payments in 2013. How to amend my 2011 taxes 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. How to amend my 2011 taxes Total tax for 2012. How to amend my 2011 taxes   For 2012, your total tax on Form 1040 is the amount on line 61 reduced by the following. How to amend my 2011 taxes    Unreported social security and Medicare tax or RRTA tax from Forms 4137 or 8919 (line 57). How to amend my 2011 taxes 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. How to amend my 2011 taxes 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. How to amend my 2011 taxes 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. How to amend my 2011 taxes   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. How to amend my 2011 taxes   If you filed Form 1040EZ, your 2012 total tax is the amount on line 11 reduced by the amount on line 8a. How to amend my 2011 taxes Figuring Your Required Annual Payment (Part I) Figure your required annual payment in Part I of Form 2210, following the line-by-line instructions. How to amend my 2011 taxes If you rounded the entries on your tax return to whole dollars, you can round on Form 2210. How to amend my 2011 taxes Example. How to amend my 2011 taxes The tax on Lori Lane's 2012 return was $12,400. How to amend my 2011 taxes Her AGI was not more than $150,000 for either 2012 or 2013. How to amend my 2011 taxes The tax on her 2013 return (Form 1040, line 55) is $13,044. How to amend my 2011 taxes Line 56 (self-employment tax) is $8,902. How to amend my 2011 taxes Her 2013 total tax is $21,946. How to amend my 2011 taxes For 2013, Lori had $1,600 income tax withheld and made four equal estimated tax payments ($1,000 each). How to amend my 2011 taxes 90% of her 2013 tax is $19,751. How to amend my 2011 taxes 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. How to amend my 2011 taxes 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. How to amend my 2011 taxes Lori's required annual payment is $12,400 (100% of 2012 tax) because that is smaller than 90% of her 2013 tax. How to amend my 2011 taxes Different 2012 filing status. How to amend my 2011 taxes    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. How to amend my 2011 taxes 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. How to amend my 2011 taxes If you qualify to use this method, it will result in the same penalty amount as the regular method. How to amend my 2011 taxes However, either the annualized income installment method or the actual withholding method, explained later, may result in a smaller penalty. How to amend my 2011 taxes You can use the short method only if you meet one of the following requirements. How to amend my 2011 taxes You made no estimated tax payments for 2013 (it does not matter whether you had income tax withholding). How to amend my 2011 taxes You paid the same amount of estimated tax on each of the four payment due dates. How to amend my 2011 taxes 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. How to amend my 2011 taxes Note. How to amend my 2011 taxes 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. How to amend my 2011 taxes However, if the payment was only a few days early, the difference is likely to be small. How to amend my 2011 taxes You cannot use the short method if any of the following apply. How to amend my 2011 taxes You made any estimated tax payments late. How to amend my 2011 taxes You checked box C or D in Part II of Form 2210. How to amend my 2011 taxes You are filing Form 1040NR or 1040NR-EZ and you did not receive wages as an employee subject to U. How to amend my 2011 taxes S. How to amend my 2011 taxes income tax withholding. How to amend my 2011 taxes If you use the short method, you cannot use the annualized income installment method to figure your underpayment for each payment period. How to amend my 2011 taxes Also, you cannot use your actual withholding during each period to figure your payments for each period. How to amend my 2011 taxes These methods, which may give you a smaller penalty amount, are explained under Figuring Your Underpayment (Part IV, Section A). How to amend my 2011 taxes Complete Part III of Form 2210 following the line-by-line instructions in the Instructions for Form 2210. How to amend my 2011 taxes 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. How to amend my 2011 taxes 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. How to amend my 2011 taxes You paid one or more estimated tax payments on a date after the due date. How to amend my 2011 taxes You paid at least one, but less than four, installments of estimated tax. How to amend my 2011 taxes You paid estimated tax payments in un- equal amounts. How to amend my 2011 taxes You use the annualized income installment method to figure your underpayment for each payment period. How to amend my 2011 taxes You use your actual withholding during each payment period to figure your payments. How to amend my 2011 taxes 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. How to amend my 2011 taxes Enter the results on line 27 of Section B. How to amend my 2011 taxes 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. How to amend my 2011 taxes Complete lines 20 through 26 of the first column before going to line 20 of the next column. How to amend my 2011 taxes Required installments—line 18. How to amend my 2011 taxes   Your required payment for each payment period (line 18) is usually one-fourth of your required annual payment (Part I, line 9). How to amend my 2011 taxes This method—the regular method—is the one to use if you received your income evenly throughout the year. How to amend my 2011 taxes   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. How to amend my 2011 taxes First complete Schedule AI (Form 2210), then enter the amounts from line 25 of that schedule on line 18 of Form 2210, Part IV. How to amend my 2011 taxes See Annualized Income Installment Method (Schedule AI), later. How to amend my 2011 taxes Payments made—line 19. How to amend my 2011 taxes   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. How to amend my 2011 taxes For special rules for figuring your payments, see Form 2210 instructions for line 19. How to amend my 2011 taxes   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. How to amend my 2011 taxes 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. How to amend my 2011 taxes Actual withholding method. How to amend my 2011 taxes    Instead of using one-fourth of your withholding for each quarter, you can choose to use the amounts actually withheld by each due date. How to amend my 2011 taxes You can make this choice separately for the tax withheld from your wages and for all other withholding. How to amend my 2011 taxes This includes any excess social security and tier 1 RRTA tax withheld. How to amend my 2011 taxes   Using your actual withholding may result in a smaller penalty if most of your withholding occurred early in the year. How to amend my 2011 taxes   If you use your actual withholding, you must check box D in Form 2210, Part II. How to amend my 2011 taxes Then complete Form 2210 using the regular method (Part IV) and file it with your return. How to amend my 2011 taxes 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. How to amend my 2011 taxes 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. How to amend my 2011 taxes 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. How to amend my 2011 taxes A 3% rate applies to all four periods. How to amend my 2011 taxes Payments. How to amend my 2011 taxes    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. How to amend my 2011 taxes For example, if you had an underpayment for the first payment period, list your payments after April 15, 2013. How to amend my 2011 taxes You can use the table in the Form 2210 instructions to make your list. How to amend my 2011 taxes Follow those instructions for listing income tax withheld and payments made with your return. How to amend my 2011 taxes Use the list to determine when each underpayment was paid. How to amend my 2011 taxes   If you mail your estimated tax payments, use the date of the U. How to amend my 2011 taxes S. How to amend my 2011 taxes postmark as the date of payment. How to amend my 2011 taxes Line 1b. How to amend my 2011 taxes   Apply the payments listed to underpayment balance in the first column until it is fully paid. How to amend my 2011 taxes Apply payments in the order made. How to amend my 2011 taxes Figuring the penalty. How to amend my 2011 taxes   If an underpayment was paid in two or more payments on different dates, you must figure the penalty separately for each payment. How to amend my 2011 taxes 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. How to amend my 2011 taxes On line 4 figure the penalty for the amount of each payment applied on line 1b or the amount remaining unpaid. How to amend my 2011 taxes If no payments are applied, figure the penalty on the amount on line 1a. How to amend my 2011 taxes Aid for counting days. How to amend my 2011 taxes    Table 4-1 provides a simple method for counting the number of days between a due date and a payment date. How to amend my 2011 taxes 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. How to amend my 2011 taxes In the same manner, find the number for the date the payment was made. How to amend my 2011 taxes Subtract the due date “number” from the payment date “number. How to amend my 2011 taxes ”   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. How to amend my 2011 taxes Table 4-1. How to amend my 2011 taxes Calendar To Determine the Number of Days a Payment Is Late Instructions. How to amend my 2011 taxes Use this table with Form 2210 if you are completing Part IV, Section B. How to amend my 2011 taxes 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. How to amend my 2011 taxes Then, in the same manner, find the number for the date the payment was made. How to amend my 2011 taxes Finally, subtract the due date number from the payment date number. How to amend my 2011 taxes The result is the number of days the payment is late. How to amend my 2011 taxes Example. How to amend my 2011 taxes The payment due date is June 15 (61). How to amend my 2011 taxes The payment was made on November 4 (203). How to amend my 2011 taxes The payment is 142 days late (203 – 61). How to amend my 2011 taxes Tax Year 2013 Day of 2013 2013 2013 2013 2013 2013 2013 2013 2013 2014 2014 2014 2014 Month April May June July Aug. How to amend my 2011 taxes Sept. How to amend my 2011 taxes Oct. How to amend my 2011 taxes Nov. How to amend my 2011 taxes Dec. How to amend my 2011 taxes Jan. How to amend my 2011 taxes Feb. How to amend my 2011 taxes Mar. How to amend my 2011 taxes Apr. How to amend my 2011 taxes 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. How to amend my 2011 taxes 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. How to amend my 2011 taxes To figure your underpayment using this method, complete Form 2210, Schedule AI. How to amend my 2011 taxes 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. How to amend my 2011 taxes If you use the annualized income installment method, you must check box C in Part II of Form 2210. How to amend my 2011 taxes Also, you must attach Form 2210 and Schedule AI to your return. How to amend my 2011 taxes If you use Schedule AI for any payment due date, you must use it for all payment due dates. How to amend my 2011 taxes Completing Schedule AI. How to amend my 2011 taxes   Follow the Form 2210 instructions to complete Schedule AI. How to amend my 2011 taxes For each period shown on Schedule AI, figure your income and deductions based on your method of accounting. How to amend my 2011 taxes 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. How to amend my 2011 taxes Note. How to amend my 2011 taxes Each period includes amounts from the previous period(s). How to amend my 2011 taxes Period (a) includes items for January 1 through March 31. How to amend my 2011 taxes Period (b) includes items for January 1 through May 31. How to amend my 2011 taxes Period (c) includes items for January 1 through August 31. How to amend my 2011 taxes Period (d) includes items for the entire year. How to amend my 2011 taxes Farmers and Fishermen If you are a farmer or fisherman, the following special rules for underpayment of estimated tax apply to you. How to amend my 2011 taxes 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. How to amend my 2011 taxes 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. How to amend my 2011 taxes Any penalty you owe for underpaying your 2013 estimated tax will be figured from one payment due date, January 15, 2014. How to amend my 2011 taxes 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. How to amend my 2011 taxes 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 . How to amend my 2011 taxes See Who Must Pay Estimated Tax in chapter 2 for the definition of a farmer or fisherman who is eligible for these special rules. How to amend my 2011 taxes Form 2210-F. How to amend my 2011 taxes   Use Form 2210-F to figure any underpayment penalty. How to amend my 2011 taxes Do not attach it to your return unless you check a box in Part I. How to amend my 2011 taxes However, if none of the boxes apply to you and you owe a penalty, you do not need to attach Form 2210-F. How to amend my 2011 taxes 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. How to amend my 2011 taxes Keep your filled-in Form 2210-F for your records. How to amend my 2011 taxes    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. How to amend my 2011 taxes Waiver of Penalty The IRS can waive the penalty for underpayment if either of the following applies. How to amend my 2011 taxes You did not make a payment because of a casualty, disaster, or other unusual circumstance and it would be inequitable to impose the penalty. How to amend my 2011 taxes You retired (after reaching age 62) or became disabled in 2012 or 2013 and both the following requirements are met. How to amend my 2011 taxes You had a reasonable cause for not making the payment. How to amend my 2011 taxes Your underpayment was not due to willful neglect. How to amend my 2011 taxes How to request a waiver. How to amend my 2011 taxes   To request a waiver, see the Instructions for Form 2210. How to amend my 2011 taxes Farmers and fishermen. How to amend my 2011 taxes   To request a waiver, see the Instructions for Form 2210-F. How to amend my 2011 taxes Federally declared disaster. How to amend my 2011 taxes   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. How to amend my 2011 taxes 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. How to amend my 2011 taxes Do not file Form 2210 or 2210-F if your underpayment was due to a federally declared disaster. How to amend my 2011 taxes If you still owe a penalty after the automatic waiver is applied, we will send you a bill. How to amend my 2011 taxes   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. How to amend my 2011 taxes Also eligible are relief workers affiliated with a recognized government or charitable organization assisting in the relief activities in a covered disaster area. How to amend my 2011 taxes 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. How to amend my 2011 taxes   Details on the applicable disaster postponement period can be found at IRS. How to amend my 2011 taxes gov. How to amend my 2011 taxes Enter Tax Relief in Disaster Situations. How to amend my 2011 taxes Select the federally declared disaster that affected you. How to amend my 2011 taxes    Worksheet 4-1. How to amend my 2011 taxes 2013 Form 2210, Schedule AI—Line 12 Qualified Dividends and Capital Gain Tax Worksheet Note. How to amend my 2011 taxes 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. How to amend my 2011 taxes                   1. How to amend my 2011 taxes Enter line 11 of your Schedule AI, or line 3 from Worksheet 4-2 1. How to amend my 2011 taxes       2. How to amend my 2011 taxes Enter your annualized qualified dividends for the period 2. How to amend my 2011 taxes           3. How to amend my 2011 taxes Are you filing Schedule D?               □ Yes. How to amend my 2011 taxes Enter the smaller of your annualized amount from line 15 or line 16 of Schedule D. How to amend my 2011 taxes If either line 15 or line 16 is blank or a loss, enter -0-. How to amend my 2011 taxes 3. How to amend my 2011 taxes             □ No. How to amend my 2011 taxes Enter your annualized capital gain distributions from Form 1040, line 13             4. How to amend my 2011 taxes Add lines 2 and 3   4. How to amend my 2011 taxes           5. How to amend my 2011 taxes If you are claiming investment interest expense on Form 4952, enter your annualized amount from line 4g of that form. How to amend my 2011 taxes Otherwise, enter -0-   5. How to amend my 2011 taxes           6. How to amend my 2011 taxes Subtract line 5 from line 4. How to amend my 2011 taxes If zero or less, enter -0- 6. How to amend my 2011 taxes       7. How to amend my 2011 taxes Subtract line 6 from line 1. How to amend my 2011 taxes If zero or less, enter -0- 7. How to amend my 2011 taxes       8. How to amend my 2011 taxes 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. How to amend my 2011 taxes 8. How to amend my 2011 taxes       9. How to amend my 2011 taxes Enter the smaller of line 1 or line 8 9. How to amend my 2011 taxes       10. How to amend my 2011 taxes Enter the smaller of line 7 or line 9 10. How to amend my 2011 taxes       11. How to amend my 2011 taxes Subtract line 10 from line 9. How to amend my 2011 taxes This amount is taxed at 0% 11. How to amend my 2011 taxes       12. How to amend my 2011 taxes Enter the smaller of line 1 or line 6 12. How to amend my 2011 taxes       13. How to amend my 2011 taxes Enter the amount from line 11 13. How to amend my 2011 taxes       14. How to amend my 2011 taxes Subtract line 13 from line 12 14. How to amend my 2011 taxes       15. How to amend my 2011 taxes Multiply line 14 by 15% (. How to amend my 2011 taxes 15) 15. How to amend my 2011 taxes   16. How to amend my 2011 taxes Figure the tax on the amount on line 7. How to amend my 2011 taxes 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. How to amend my 2011 taxes If the amount on line 7 is $100,000 or more, use the Tax Computation Worksheet in the 2013 Form 1040 instructions 16. How to amend my 2011 taxes   17. How to amend my 2011 taxes Add lines 15 and 16 17. How to amend my 2011 taxes   18. How to amend my 2011 taxes Figure the tax on the amount on line 1. How to amend my 2011 taxes 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. How to amend my 2011 taxes If the amount on line 1 is $100,000 or more, use the Tax Computation Worksheet in the 2013 Form 1040 instructions 18. How to amend my 2011 taxes   19. How to amend my 2011 taxes Tax on all taxable income. How to amend my 2011 taxes Enter the smaller of line 17 or line 18. How to amend my 2011 taxes Also enter this amount on line 12 of Schedule AI in the appropriate column. How to amend my 2011 taxes 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. How to amend my 2011 taxes   Worksheet 4-2. How to amend my 2011 taxes 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. How to amend my 2011 taxes             1. How to amend my 2011 taxes Enter the amount from line 11 of Schedule AI for the period 1. How to amend my 2011 taxes   2. How to amend my 2011 taxes 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. How to amend my 2011 taxes   3. How to amend my 2011 taxes Add lines 1 and 2 3. How to amend my 2011 taxes   4. How to amend my 2011 taxes Tax on the amount on line 3. How to amend my 2011 taxes Use the Tax Table, Tax Computation Worksheet, Form 8615**, Qualified Dividends and Capital Gain Tax Worksheet***, or Schedule D Tax Worksheet***, whichever applies. How to amend my 2011 taxes See the 2013 Instructions for Form 1040, line 44, to find out which tax computation method to use. How to amend my 2011 taxes (Note. How to amend my 2011 taxes You do not have to use the same method for each period on Schedule AI. How to amend my 2011 taxes ) 4. How to amend my 2011 taxes   5. How to amend my 2011 taxes Tax on the amount on line 2. How to amend my 2011 taxes 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. How to amend my 2011 taxes If the amount on line 7 is $100,000 or more, use the Tax Computation Worksheet in the 2013 Form 1040 instructions 5. How to amend my 2011 taxes   6. How to amend my 2011 taxes Subtract line 5 from line 4. How to amend my 2011 taxes Enter the result here and on line 12 of Schedule AI. How to amend my 2011 taxes If zero or less,  enter -0- 6. How to amend my 2011 taxes             * 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. How to amend my 2011 taxes     ** 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. How to amend my 2011 taxes 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. How to amend my 2011 taxes Complete the rest of Form 8615 according to its instructions. How to amend my 2011 taxes Then complete lines 5 and 6 above. How to amend my 2011 taxes     *** 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. How to amend my 2011 taxes Complete that worksheet through line 6 (line 10 if you use the Schedule D Tax Worksheet). How to amend my 2011 taxes Next, determine if you have a capital gain excess. How to amend my 2011 taxes     Figuring capital gain excess. How to amend my 2011 taxes 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). How to amend my 2011 taxes If the result is more than zero, that amount is your capital gain excess. How to amend my 2011 taxes     No capital gain excess. How to amend my 2011 taxes 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. How to amend my 2011 taxes Then complete lines 5 and 6 above. How to amend my 2011 taxes     Capital gain excess. How to amend my 2011 taxes 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. How to amend my 2011 taxes Then complete lines 5 and 6 above. How to amend my 2011 taxes     Make the modifications below only for purposes of filling out Worksheet 4-2 above. How to amend my 2011 taxes     a. How to amend my 2011 taxes 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. How to amend my 2011 taxes     b. How to amend my 2011 taxes 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. How to amend my 2011 taxes     c. How to amend my 2011 taxes Reduce (but not below zero) the amount on your Schedule D (Form 1040), line 18, by your capital gain excess. How to amend my 2011 taxes     d. How to amend my 2011 taxes 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). 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