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

1. Get Answers

Your online questions are customized to your unique tax situation.

2. Maximize your Refund

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

3. E-File for FREE

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

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

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

Income Tax Forms

2006 Tax FilingAmend 2010 Tax2012 TaxesAmmended Tax ReturnsCan You Refile TaxesAmend A Tax Return 2011Amend 2010 ReturnH&r Block Tax ReturnsFile 1040ez ElectronicallyFile Old Tax Returns FreeFree Filing H&r Block10 40 EasyIrs Amended Return1040x Site Irs Gov1040x ReturnH&r Block Tax ReturnState Franchise Tax FormsFree Efile For State TaxesOnline Tax Forms 1040ezFederal 1040 Ez FormHow Do I Amend My 2012 Tax ReturnEftps1040 Ez Form 2012Free State And Federal Tax FilingTax AideIrs 1040ez Form OnlineI Need To File My 2010 Taxes FreeHow To File Self Employed Income TaxEfile Tax ExtensionCan You File An Amended Tax Return OnlineFillable 1040ezMilitary Tax Return1040 Estimated Tax Form2012 Tax PreparationIncome Tax Return FilingCollege Students TaxesTaxact Online Free2011 Taxact OnlineFile For 2011 TaxesTaxact 2012

Income Tax Forms

Income tax forms 2. Income tax forms   Estimated Tax for 2014 Table of Contents Introduction Topics - This chapter discusses: Useful Items - You may want to see: Who Does Not Have To Pay Estimated Tax Who Must Pay Estimated TaxGeneral Rule Married Taxpayers Special Rules Aliens Estates and Trusts How To Figure Estimated Tax2014 Estimated Tax Worksheet When To Pay Estimated TaxWhen To Start Farmers and Fishermen How To Figure Each PaymentRegular Installment Method Annualized Income Installment Method Estimated Tax Payments Not Required How To Pay Estimated TaxCredit an Overpayment Pay Online Pay by Phone Pay by Check or Money Order Using the Estimated Tax Payment Voucher Introduction Estimated tax is the method used to pay tax on income that is not subject to withholding. Income tax forms This includes income from self-employment, interest, dividends, alimony, rent, gains from the sale of assets, prizes, and awards. Income tax forms You also may have to pay estimated tax if the amount of income tax being withheld from your salary, pension, or other income is not enough. Income tax forms Estimated tax is used to pay both income tax and self-employment tax, as well as other taxes and amounts reported on your tax return. Income tax forms If you do not pay enough tax, either through withholding or estimated tax, or a combination of both, you may have to pay a penalty. Income tax forms If you do not pay enough by the due date of each payment period (see When To Pay Estimated Tax , later), you may be charged a penalty even if you are due a refund when you file your tax return. Income tax forms For information on when the penalty applies, see chapter 4. Income tax forms It would be helpful for you to have a copy of your 2013 tax return and an estimate of your 2014 income nearby while reading this chapter. Income tax forms Topics - This chapter discusses: Who must pay estimated tax, How to figure estimated tax (including illustrated examples), When to pay estimated tax, How to figure each payment, and How to pay estimated tax. Income tax forms Useful Items - You may want to see: Form (and Instructions) 1040-ES Estimated Tax for Individuals See chapter 5 for information about how to get this publication and form. Income tax forms Worksheets. Income tax forms   You may need to use several of the blank worksheets included in this chapter. Income tax forms See Worksheets for Chapter 2, later, to locate what you need. Income tax forms Who Does Not Have To Pay Estimated Tax If you receive salaries and wages, you may be able to avoid paying estimated tax by asking your employer to take more tax out of your earnings. Income tax forms To do this, file a new Form W-4 with your employer. Income tax forms See chapter 1. Income tax forms Estimated tax not required. Income tax forms   You do not have to pay estimated tax for 2014 if you meet all three of the following conditions. Income tax forms You had no tax liability for 2013. Income tax forms You were a U. Income tax forms S. Income tax forms citizen or resident alien for the whole year. Income tax forms Your 2013 tax year covered a 12-month period. Income tax forms   You had no tax liability for 2013 if your total tax (defined later under Total tax for 2013—line 14b ) was zero or you did not have to file an income tax return. Income tax forms Please click here for the text description of the image. Income tax forms Figure 2-A: Do You Have To Pay Estimated Tax? Who Must Pay Estimated Tax If you owed additional tax for 2013, you may have to pay estimated tax for 2014. Income tax forms You can use the following general rule as a guide during the year to see if you will have enough withholding, or should increase your withholding or make estimated tax payments. Income tax forms General Rule In most cases, you must pay estimated tax for 2014 if both of the following apply. Income tax forms You expect to owe at least $1,000 in tax for 2014, after subtracting your withholding and refundable credits. Income tax forms You expect your withholding and refundable credits to be less than the smaller of: 90% of the tax to be shown on your 2014 tax return, or 100% of the tax shown on your 2013 tax return. Income tax forms Your 2013 tax return must cover all 12 months. Income tax forms Note. Income tax forms The percentages in (2a) or (2b) above may be different if you are a farmer, fisherman, or higher income taxpayer. Income tax forms See Special Rules , later. Income tax forms If the result from using the general rule above suggests that you will not have enough withholding, complete the 2014 Estimated Tax Worksheet for a more accurate calculation. Income tax forms Figure 2-A takes you through the general rule. Income tax forms You may find this helpful in determining if you must pay estimated tax. Income tax forms If all your income will be subject to income tax withholding, you probably do not need to pay estimated tax. Income tax forms Example 1. Income tax forms Jane Smart uses Figure 2-A and the following information to figure whether she should pay estimated tax for 2014. Income tax forms She files as head of household claiming her dependent son, takes the standard deduction, and expects no refundable credits for 2014. Income tax forms Expected adjusted gross income (AGI) for 2014 $82,800 AGI for 2013 $73,700 Total tax on 2013 return (Form 1040,  line 61) $  8,746 Total 2014 estimated tax (line 13c of the 2014 Estimated Tax Worksheet) $11,015 Tax expected to be withheld in 2014 $10,000 Jane's answer to Figure 2-A, box 1, is YES; she expects to owe at least $1,000 for 2014 after subtracting her withholding from her expected total tax ($11,015 − $10,000 = $1,015). Income tax forms Her answer to box 2a is YES; she expects her income tax withholding ($10,000) to be at least 90% of the tax to be shown on her 2014 return ($11,015 × 90% = $9,913. Income tax forms 50). Income tax forms Jane does not need to pay estimated tax. Income tax forms Example 2. Income tax forms The facts are the same as in Example 1, except that Jane expects only $8,700 tax to be withheld in 2014. Income tax forms Because that is less than $9,913. Income tax forms 50, her answer to box 2a is NO. Income tax forms Jane's answer to box 2b is also NO; she does not expect her income tax withholding ($8,700) to be at least 100% of the total tax shown on her 2013 return ($8,746). Income tax forms Jane must increase her withholding or pay estimated tax for 2014. Income tax forms Example 3. Income tax forms The facts are the same as in Example 2, except that the total tax shown on Jane's 2013 return was $8,600. Income tax forms Because she expects to have more than $8,600 withheld in 2014 ($8,700), her answer to box 2b is YES. Income tax forms Jane does not need to pay estimated tax for 2014. Income tax forms Married Taxpayers If you qualify to make joint estimated tax payments, apply the rules discussed here to your joint estimated income. Income tax forms You and your spouse can make joint estimated tax payments even if you are not living together. Income tax forms However, you and your spouse cannot make joint estimated tax payments if: You are legally separated under a decree of divorce or separate maintenance, You and your spouse have different tax years, Either spouse is a nonresident alien (unless that spouse elected to be treated as a resident alien for tax purposes). Income tax forms See Choosing Resident Alien Status in Publication 519, or Individuals of the same sex and opposite sex who are in registered domestic partnerships, civil unions, or other similar formal relationships that are not marriages under state law cannot make joint estimated tax payments. Income tax forms These individuals can take credit only for the estimated tax payments that he or she made. Income tax forms If you and your spouse cannot make joint estimated tax payments, apply these rules to your separate estimated income. Income tax forms Making joint or separate estimated tax payments will not affect your choice of filing a joint tax return or separate returns for 2014. Income tax forms 2013 separate returns and 2014 joint return. Income tax forms   If you plan to file a joint return with your spouse for 2014, but you filed separate returns for 2013, your 2013 tax is the total of the tax shown on your separate returns. Income tax forms You filed a separate return if you filed as single, head of household, or married filing separately. Income tax forms 2013 joint return and 2014 separate returns. Income tax forms   If you plan to file a separate return for 2014, but you filed a joint return for 2013, your 2013 tax is your share of the tax on the joint return. Income tax forms You file a separate return if you file as single, head of household, or married filing separately. Income tax forms   To figure your share of the tax on a joint return, first figure the tax both you and your spouse would have paid had you filed separate returns for 2013 using the same filing status for 2014. Income tax forms Then multiply the tax on the joint return by the following fraction. Income tax forms      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. Income tax forms Joe and Heather filed a joint return for 2013 showing taxable income of $48,500 and a tax of $6,386. Income tax forms Of the $48,500 taxable income, $40,100 was Joe's and the rest was Heather's. Income tax forms For 2014, they plan to file married filing separately. Income tax forms Joe figures his share of the tax on the 2013 joint return as follows: Tax on $40,100 based on separate return $5,960 Tax on $8,400 based on separate return 843 Total $6,803 Joe's percentage of total ($5,960 ÷ $6,803) 87. Income tax forms 6% Joe's share of tax on joint return  ($6,386 × 87. Income tax forms 6%) $5,594 Special Rules There are special rules for farmers, fishermen, and certain higher income taxpayers. Income tax forms Farmers and Fishermen If at least two-thirds of your gross income for 2013 or 2014 is from farming or fishing, substitute 662/3% for 90% in (2a) under General Rule , earlier. Income tax forms Gross income. Income tax forms   Your gross income is all income you receive in the form of money, goods, property, and services that is not exempt from tax. Income tax forms To determine whether two-thirds of your gross income for 2013 was from farming or fishing, use as your gross income the total of the income (not loss) amounts. Income tax forms Joint returns. Income tax forms   On a joint return, you must add your spouse's gross income to your gross income to determine if at least two-thirds of your total gross income is from farming or fishing. Income tax forms Gross income from farming. Income tax forms   This is income from cultivating the soil or raising agricultural commodities. Income tax forms It includes the following amounts. Income tax forms Income from operating a stock, dairy, poultry, bee, fruit, or truck farm. Income tax forms Income from a plantation, ranch, nursery, range, orchard, or oyster bed. Income tax forms Crop shares for the use of your land. Income tax forms Gains from sales of draft, breeding, dairy, or sporting livestock. Income tax forms   For 2013, gross income from farming is the total of the following amounts. Income tax forms Schedule F (Form 1040), Profit or Loss From Farming, line 9. Income tax forms Form 4835, Farm Rental Income and Expenses, line 7. Income tax forms Your share of the gross farming income from a partnership, S corporation, estate or trust, from: Schedule K-1 (Form 1065), Schedule K-1 (Form 1120S), or Schedule K-1 (Form 1041). Income tax forms Your gains from sales of draft, breeding, dairy, or sporting livestock shown on Form 4797, Sales of Business Property. Income tax forms   Wages you receive as a farm employee and wages you receive from a farm corporation are not gross income from farming. Income tax forms Gross income from fishing. Income tax forms   This is income from catching, taking, harvesting, cultivating, or farming any kind of fish, shellfish (for example, clams and mussels), crustaceans (for example, lobsters, crabs, and shrimp), sponges, seaweeds, or other aquatic forms of animal and vegetable life. Income tax forms   Gross income from fishing includes the following amounts. Income tax forms Schedule C (Form 1040), Profit or Loss From Business. Income tax forms Income for services as an officer or crew member of a vessel while the vessel is engaged in fishing. Income tax forms Your share of the gross fishing income from a partnership, S corporation, estate or trust, from: Schedule K-1 (Form 1065), Schedule K-1 (Form 1120S), or Schedule K-1 (Form 1041). Income tax forms Certain taxable interest and punitive damage awards received in connection with the Exxon Valdez litigation. Income tax forms Income for services normally performed in connection with fishing. Income tax forms Services normally performed in connection with fishing include: Shore service as an officer or crew member of a vessel engaged in fishing, and Services that are necessary for the immediate preservation of the catch, such as cleaning, icing, and packing the catch. Income tax forms Higher Income Taxpayers If your AGI for 2013 was more than $150,000 ($75,000 if your filing status for 2014 is married filing a separate return), substitute 110% for 100% in (2b) under General Rule , earlier. Income tax forms For 2013, AGI is the amount shown on Form 1040, line 37; Form 1040A, line 21; and Form 1040EZ, line 4. Income tax forms Note. Income tax forms This rule does not apply to farmers and fishermen. Income tax forms Aliens Resident and nonresident aliens also may have to pay estimated tax. Income tax forms Resident aliens should follow the rules in this publication, unless noted otherwise. Income tax forms Nonresident aliens should get Form 1040-ES (NR), U. Income tax forms S. Income tax forms Estimated Tax for Nonresident Alien Individuals. Income tax forms You are an alien if you are not a citizen or national of the United States. Income tax forms You are a resident alien if you either have a green card or meet the substantial presence test. Income tax forms For more information about withholding, the substantial presence test, and Form 1040-ES (NR), see Publication 519. Income tax forms Estates and Trusts Estates and trusts also must pay estimated tax. Income tax forms However, estates (and certain grantor trusts that receive the residue of the decedent's estate under the decedent's will) are exempt from paying estimated tax for the first 2 years after the decedent's death. Income tax forms Estates and trusts must use Form 1041-ES, Estimated Income Tax for Estates and Trusts, to figure and pay estimated tax. Income tax forms How To Figure Estimated Tax To figure your estimated tax, you must figure your expected AGI, taxable income, taxes, deductions, and credits for the year. Income tax forms When figuring your 2014 estimated tax, it may be helpful to use your income, deductions, and credits for 2013 as a starting point. Income tax forms Use your 2013 federal tax return as a guide. Income tax forms You can use Form 1040-ES to figure your estimated tax. Income tax forms Nonresident aliens use Form 1040-ES (NR) to figure estimated tax. Income tax forms You must make adjustments both for changes in your own situation and for recent changes in the tax law. Income tax forms Some of these changes are discussed under What's New for 2014 , earlier. Income tax forms For information about these and other changes in the law, visit the IRS website at IRS. Income tax forms gov. Income tax forms The instructions for Form 1040-ES include a worksheet to help you figure your estimated tax. Income tax forms Keep the worksheet for your records. Income tax forms 2014 Estimated Tax Worksheet Use Worksheet 2-1 to help guide you through the information about completing the 2014 Estimated Tax Worksheet. Income tax forms You can also find a copy of the worksheet in the Instructions for Form 1040-ES. Income tax forms Expected AGI—Line 1 Your expected AGI for 2014 (line 1) is your expected total income minus your expected adjustments to income. Income tax forms Total income. Income tax forms   Include in your total income all the income you expect to receive during the year, even income that is subject to withholding. Income tax forms However, do not include income that is tax exempt. Income tax forms   Total income includes all income and loss for 2014 that, if you had received it in 2013, would have been included on your 2013 tax return in the total on line 22 of Form 1040, line 15 of Form 1040A, or line 4 of Form 1040EZ. Income tax forms Social security and railroad retirement benefits. Income tax forms If you expect to receive social security or tier 1 railroad retirement benefits during 2014, use Worksheet 2-2 to figure the amount of expected taxable benefits you should include on line 1. Income tax forms Adjustments to income. Income tax forms   Be sure to subtract from your expected total income all of the adjustments you expect to take on your 2014 tax return. Income tax forms Self-employed. Income tax forms If you expect to have income from self-employment, use Worksheet 2-3 to figure your expected self-employment tax and your allowable deduction for self-employment tax. Income tax forms Include the amount from Worksheet 2-3 in your expected adjustments to income. Income tax forms If you file a joint return and both you and your spouse have net earnings from self-employment, each of you must complete a separate worksheet. Income tax forms Expected Taxable Income— Lines 2–5 Reduce your expected AGI for 2014 (line 1) by either your expected itemized deductions or your standard deduction and by your exemptions (lines 2 through 5). Income tax forms Itemized deductions—line 2. Income tax forms   If you expect to claim itemized deductions on your 2014 tax return, enter the estimated amount on line 2. Income tax forms   Itemized deductions are the deductions that can be claimed on Schedule A (Form 1040). Income tax forms    For 2014, your total itemized deductions may be reduced if your AGI is more than the amount shown next for your filing status. Income tax forms Single $254,200 Married filing jointly or qualifying widow(er) $305,050 Married filing separately $152,525 Head of household $279,650   If you expect your AGI to be more than this amount, use Worksheet 2-5 to figure the amount to enter on line 2. Income tax forms Standard deduction—line 2. Income tax forms   If you expect to claim the standard deduction on your 2014 tax return, enter the amount on line 2. Income tax forms Use Worksheet 2-4 to figure your standard deduction. Income tax forms No standard deduction. Income tax forms   The standard deduction for some individuals is zero. Income tax forms Your standard deduction will be zero if you: File a separate return and your spouse itemizes deductions, Are a dual-status alien, or File a return for a period of less than 12 months because you change your accounting period. Income tax forms Exemptions—line 4. Income tax forms   After you have subtracted either your expected itemized deductions or your standard deduction from your expected AGI, reduce the amount remaining by $3,950 for each exemption you expect to take on your 2014 tax return. Income tax forms If another person (such as your parent) can claim an exemption for you on his or her tax return, you cannot claim your own personal exemption. Income tax forms This is true even if the other person will not claim your exemption or the exemption will be reduced or eliminated under the phaseout rule. Income tax forms    For 2014, your deduction for personal exemption is reduced if your AGI is more than the amount shown next for your filing status. Income tax forms Single $254,200 Married filing jointly or qualifying widow(er) $305,050 Married filing separately $152,525 Head of household $279,650   If you expect your AGI to be more than this amount, use Worksheet 2-6 to figure the amount to enter on line 4. Income tax forms Expected Taxes and Credits— Lines 6–13c After you have figured your expected taxable income (line 5), follow the steps next to figure your expected taxes, credits, and total tax for 2014. Income tax forms Most people will have entries for only a few of these steps. Income tax forms However, you should check every step to be sure you do not overlook anything. Income tax forms Step 1. Income tax forms   Figure your expected income tax (line 6). Income tax forms Generally, you will use the 2014 Tax Rate Schedules, later, to figure your expected income tax. Income tax forms   However, see below for situations where you must use a different method to compute your estimated tax. Income tax forms Tax on child's investment income. Income tax forms   You must use a special method to figure tax on the income of the following children who have more than $2,000 of investment income. Income tax forms Children under age 18 at the end of 2014. Income tax forms The following children if their earned income is not more than half their support. Income tax forms Children age 18 at the end of 2014. Income tax forms Children who are full-time students over age 18 and under age 24 at the end of 2014. Income tax forms See Publication 929, Tax Rules for Children and Dependents. Income tax forms Although the ages and dollar amounts in the publication may be different in the 2014 revision, this reference will give you basic information for figuring the tax. Income tax forms Tax on net capital gain. Income tax forms   The regular income tax rates for individuals do not apply to a net capital gain. Income tax forms Instead, your net capital gain is taxed at a lower maximum rate. Income tax forms   The term “net capital gain” means the amount by which your net long-term capital gain for the year is more than your net short-term capital loss. Income tax forms Tax on capital gain and qualified dividends. Income tax forms If the amount on line 1 includes a net capital gain or qualified dividends, use Worksheet 2-7 to figure your tax. Income tax forms Note. Income tax forms For 2014, your capital gains and dividends rate will depend on your income. Income tax forms Tax if excluding foreign earned income or excluding or deducting foreign housing. Income tax forms If you expect to claim the foreign earned income exclusion or the housing exclusion or deduction on Form 2555 or Form 2555-EZ, use Worksheet 2-8 to figure your estimated tax. Income tax forms Step 2. Income tax forms   Total your expected taxes (line 8). Income tax forms Include on line 8 the sum of the following. Income tax forms Your tax on line 6. Income tax forms Your expected alternative minimum tax (AMT) from Form 6251, or included on Form 1040A. Income tax forms Your expected additional taxes from Form 8814, Parents' Election To Report Child's Interest and Dividends, and Form 4972, Tax on Lump-Sum Distributions. Income tax forms Any recapture of education credits. Income tax forms Step 3. Income tax forms   Subtract your expected credits (line 9). Income tax forms If you are using your 2013 return as a guide and filed Form 1040, your total credits for 2013 were shown on line 54. Income tax forms If you filed Form 1040A, your total credits for 2013 were on line 34. Income tax forms   If your credits on line 9 are more than your taxes on line 8, enter “-0-” on line 10 and go to Step 4. Income tax forms Step 4. Income tax forms   Add your expected self-employment tax (line 11). Income tax forms You already should have figured your self-employment tax (see Self-employed under Expected AGI—Line 1, earlier). Income tax forms Step 5. Income tax forms   Add your expected other taxes (line 12). Income tax forms   Other taxes include the following. Income tax forms Additional tax on early distributions from: An IRA or other qualified retirement plan, A tax-sheltered annuity, or A modified endowment contract entered into after June 20, 1988. Income tax forms Household employment taxes if: You will have federal income tax withheld from wages, pensions, annuities, gambling winnings, or other income, or You would be required to make estimated tax payments even if you did not include household employment taxes when figuring your estimated tax. Income tax forms Amounts written on Form 1040 on the line for “other taxes” (line 60 on the 2013 Form 1040). Income tax forms But, do not include recapture of a federal mortgage subsidy; tax on excess golden parachute payments; look-back interest due under section 167(g) or 460(b) of the Internal Revenue Code; excise tax on insider stock compensation from an expatriated corporation; uncollected social security and Medicare tax or RRTA tax on tips or group-term life insurance; or additional tax on advance payments of health coverage tax credit when not eligible. Income tax forms Repayment of the first-time homebuyer credit. Income tax forms See Form 5405. Income tax forms Additional Medicare Tax. Income tax forms A 0. Income tax forms 9% Additional Medicare Tax applies to your combined Medicare wages and self-employment income and/or your RRTA compensation that exceeds the amount listed in the following chart, based on your filing status. Income tax forms Filing Status Threshold Amount Married filing jointly $250,000 Married filing separately $125,000 Single $200,000 Head of household $200,000 Qualifying Widow(er) $200,000 Medicare wages and self-employment income are combined to determine if your income exceeds the threshold. Income tax forms A self-employment loss should not be considered for purposes of this tax. Income tax forms RRTA compensation should be separately compared to the threshold. Income tax forms Your employer is responsible for withholding the 0. Income tax forms 9% Additional Medicare Tax on Medicare wages or RRTA compensation it pays to you in excess of $200,000 in 2014. Income tax forms You should consider this withholding, if applicable, in determining whether you need to make an estimated payment. Income tax forms For more information on Additional Medicare Tax, go to IRS. Income tax forms gov and enter “Additional Medicare Tax” in the search box. Income tax forms Net Investment Income Tax (NIIT). Income tax forms The NIIT is 3. Income tax forms 8% of the lesser of your net investment income or the excess of your modified adjusted gross income over the amount listed in the following chart, based on your filing status. Income tax forms Filing Status Threshold Amount Married filing jointly $250,000 Married filing separately $125,000 Single $200,000 Head of household $200,000 Qualifying Widow(er) $250,000 For more information on Net Investment Income Tax, go to IRS. Income tax forms gov and enter “Net Investment Income Tax” in the search box. Income tax forms Step 6. Income tax forms   Subtract your refundable credit (line 13b). Income tax forms   To figure your expected fuel tax credit, do not include fuel tax for the first three quarters of the year that you expect to have refunded to you. Income tax forms   The result of steps 1 through 6 is your total estimated tax for 2014 (line 13c). Income tax forms Required Annual Payment— Line 14c On lines 14a through 14c, figure the total amount you must pay for 2014, through withholding and estimated tax payments, to avoid paying a penalty. Income tax forms General rule. Income tax forms   The total amount you must pay is the smaller of: 90% of your total expected tax for 2014, or 100% of the total tax shown on your 2013 return. Income tax forms Your 2013 tax return must cover all 12 months. Income tax forms Special rules. Income tax forms   There are special rules for higher income taxpayers and for farmers and fishermen. Income tax forms Higher income taxpayers. Income tax forms   If your AGI for 2013 was more than $150,000 ($75,000 if your filing status for 2014 is married filing separately), substitute 110% for 100% in (2) above. Income tax forms This rule does not apply to farmers and fishermen. Income tax forms For 2013, AGI is the amount shown on Form 1040, line 37; Form 1040A, line 21; and Form 1040EZ, line 4. Income tax forms Example. Income tax forms   Jeremy Martin's total tax on his 2013 return was $42,581, and his expected tax for 2014 is $71,253. Income tax forms His 2013 AGI was $180,000. Income tax forms Because Jeremy had more than $150,000 of AGI in 2013, he figures his required annual payment as follows. Income tax forms He determines that 90% of his expected tax for 2014 is $64,128 (. Income tax forms 90 × $71,253). Income tax forms Next, he determines that 110% of the tax shown on his 2013 return is $46,839 (1. Income tax forms 10 x $42,581). Income tax forms Finally, he determines that his required annual payment is $46,839, the smaller of the two. Income tax forms Farmers and fishermen. Income tax forms   If at least two-thirds of your gross income for 2013 or 2014 is from farming or fishing, your required annual payment is the smaller of: 662/3% (. Income tax forms 6667) of your total tax for 2014, or 100% of the total tax shown on your 2013 return. Income tax forms (Your 2013 tax return must cover all 12 months. Income tax forms )   For definitions of “gross income from farming” and “gross income from fishing,” see Farmers and Fishermen , under Special Rules discussed earlier. Income tax forms Total tax for 2013—line 14b. Income tax forms   Your 2013 total tax, if you filed Form 1040, is the amount on line 61 reduced by the following. Income tax forms Unreported social security and Medicare tax or RRTA tax from Forms 4137 or 8919 (line 57). Income tax forms The following amounts from Form 5329 included on line 58. Income tax forms Any tax on excess contributions to IRAs, Archer MSAs, Coverdell education savings accounts, and health savings accounts. Income tax forms Any tax on excess accumulations in qualified retirement plans. Income tax forms The following write-ins on line 60. Income tax forms Excise tax on excess golden parachute payments (identified as “EPP”). Income tax forms Excise tax on insider stock compensation from an expatriated corporation (identified as “ISC”). Income tax forms Look-back interest due under section 167(g) (identified as “From Form 8866”). Income tax forms Look-back interest due under section 460(b) (identified as “From Form 8697”). Income tax forms Recapture of federal mortgage subsidy (identified as “FMSR”). Income tax forms Additional tax on advance payments of health coverage tax credit when not eligible (identified as “HCTC”). Income tax forms Uncollected social security and Medicare tax or RRTA tax on tips or group-term life insurance (identified as “UT”). Income tax forms Any refundable credit amounts. Income tax forms   If you filed Form 1040A, your 2013 total tax is the amount on line 35 reduced by any refundable credits. Income tax forms   If you filed Form 1040EZ, your 2013 total tax is the amount on line 10 reduced by the amount on line 8a. Income tax forms Total Estimated Tax Payments Needed—Line 16a Use lines 15 and 16a to figure the total estimated tax you may be required to pay for 2014. Income tax forms Subtract your expected withholding from your required annual payment (line 14c). Income tax forms You usually must pay this difference in four equal installments. Income tax forms See When To Pay Estimated Tax and How To Figure Each Payment . Income tax forms You do not have to pay estimated tax if: Line 14c minus line 15 is zero or less, or Line 13c minus line 15 is less than $1,000. Income tax forms Withholding—line 15. Income tax forms   Your expected withholding for 2014 (line 15) includes the income tax you expect to be withheld from all sources (wages, pensions and annuities, etc. Income tax forms ). Income tax forms It includes excess social security, and tier 1 railroad retirement tax you expect to be withheld from your wages and compensation. Income tax forms For this purpose, you will have excess social security or tier 1 railroad retirement tax withholding for 2014 only if your wages and compensation from two or more employers are more than $117,000. Income tax forms See Excess Social Security or Railroad Retirement Tax Withholding in chapter 3. Income tax forms   It also includes Additional Medicare Tax you expect to be withheld from your wages or compensation. Income tax forms Your employer is responsible for withholding the 0. Income tax forms 9% Additional Medicare Tax on Medicare wages or RRTA compensation it pays to you in excess of $200,000. Income tax forms When To Pay Estimated Tax For estimated tax purposes, the year is divided into four payment periods. Income tax forms Each period has a specific payment due date. Income tax forms If you do not pay enough tax by the due date of each of the payment periods, you may be charged a penalty even if you are due a refund when you file your income tax return. Income tax forms If a payment is mailed, the date of the U. Income tax forms S. Income tax forms postmark is considered the date of payment. Income tax forms The payment periods and due dates for estimated tax payments are shown next. Income tax forms For exceptions to the dates listed, see Saturday, Sunday, holiday rule below. Income tax forms For the period: Due date: Jan. Income tax forms 11 – March 31 April 15 April 1 – May 31 June 16 June 1 – August 31 September 15 Sept. Income tax forms 1 – Dec. Income tax forms 31 January 15  next year2 1If your tax year does not begin on January 1,  see Fiscal year taxpayers . Income tax forms 2See January payment . Income tax forms Saturday, Sunday, holiday rule. Income tax forms   If the due date for an estimated tax payment falls on a Saturday, Sunday, or legal holiday, the payment will be on time if you make it on the next day that is not a Saturday, Sunday, or a holiday. Income tax forms January payment. Income tax forms   If you file your 2014 Form 1040 or Form 1040A by February 2, 2015, and pay the rest of the tax you owe, you do not need to make the payment due on January 15, 2015. Income tax forms Example. Income tax forms Janet Adams does not pay any estimated tax for 2014. Income tax forms She files her 2014 income tax return and pays the balance due shown on her return on January 26, 2015. Income tax forms Janet's estimated tax for the fourth payment period is considered to have been paid on time. Income tax forms However, she may owe a penalty for not making the first three estimated tax payments, if required. Income tax forms Any penalty for not making those payments will be figured up to January 26, 2015. Income tax forms Fiscal year taxpayers. Income tax forms   If your tax year does not start on January 1, your payment due dates are: The 15th day of the 4th month of your fiscal year, The 15th day of the 6th month of your fiscal year, The 15th day of the 9th month of your fiscal year, and The 15th day of the 1st month after the end of your fiscal year. Income tax forms   You do not have to make the last payment listed above if you file your income tax return by the last day of the first month after the end of your fiscal year and pay all the tax you owe with your return. Income tax forms When To Start You do not have to make estimated tax payments until you have income on which you will owe income tax. Income tax forms If you have income subject to estimated tax during the first payment period, you must make your first payment by the due date for the first payment period. Income tax forms You have several options when paying estimated taxes. Income tax forms You can: apply an overpayment from the previous tax year, pay all your estimated tax by the due date of your first payment, or pay it in installments. Income tax forms If you choose to pay in installments, make your first payment by the due date for the first payment period. Income tax forms Make your remaining installment payments by the due dates for the later periods. Income tax forms To avoid any estimated tax penalties, all installments must be paid by their due date and for the required amount. Income tax forms No income subject to estimated tax during first period. Income tax forms   If you do not have income subject to estimated tax until a later payment period, you must make your first payment by the due date for that period. Income tax forms You can pay your entire estimated tax by the due date for that period or you can pay it in installments by the due date for that period and the due dates for the remaining periods. Income tax forms Table 2-1 shows the dates for making installment payments. Income tax forms    Table 2-1. Income tax forms Due Dates for Estimated Tax Installment Payments If you first have income on which you must pay estimated tax: Make a payment  by:* Make later  installments  by:* Before April 1 April 15 June 16     Sept. Income tax forms 15     Jan. Income tax forms 15 next year April 1–May 31 June 16 Sept. Income tax forms 15     Jan. Income tax forms 15 next year June 1–Aug. Income tax forms 31 Sept. Income tax forms 15 Jan. Income tax forms 15 next year After Aug. Income tax forms 31 Jan. Income tax forms 15 next year (None) *See January payment and Saturday, Sunday, holiday rule . Income tax forms How much to pay to avoid penalty. Income tax forms   To determine how much you should pay by each payment due date, see How To Figure Each Payment , later. Income tax forms Farmers and Fishermen If at least two-thirds of your gross income for 2013 or 2014 is from farming or fishing, you have only one payment due date for your 2014 estimated tax, January 15, 2015. Income tax forms The due dates for the first three payment periods, discussed under When To Pay Estimated Tax , earlier, do not apply to you. Income tax forms If you file your 2014 Form 1040 by March 2, 2015, and pay all the tax you owe at that time, you do not need to make an estimated tax payment. Income tax forms Fiscal year farmers and fishermen. Income tax forms   If you are a farmer or fisherman, but your tax year does not start on January 1, you can either: Pay all your estimated tax by the 15th day after the end of your tax year, or File your return and pay all the tax you owe by the 1st day of the 3rd month after the end of your tax year. Income tax forms How To Figure Each Payment After you have figured your total estimated tax, figure how much you must pay by the due date of each payment period. Income tax forms You should pay enough by each due date to avoid a penalty for that period. Income tax forms If you do not pay enough during any payment period, you may be charged a penalty even if you are due a refund when you file your tax return. Income tax forms The penalty is discussed in chapter 4. Income tax forms Regular Installment Method If your first estimated tax payment is due April 15, 2014, you can figure your required payment for each period by dividing your annual estimated tax due (line 16a of the 2014 Estimated Tax Worksheet (Worksheet 2-1)) by 4. Income tax forms Enter this amount on line 17. Income tax forms However, use this method only if your income is basically the same throughout the year. Income tax forms Change in estimated tax. Income tax forms   After you make an estimated tax payment, changes in your income, adjustments, deductions, credits, or exemptions may make it necessary for you to refigure your estimated tax. Income tax forms Pay the unpaid balance of your amended estimated tax by the next payment due date after the change or in installments by that date and the due dates for the remaining payment periods. Income tax forms If you do not receive your income evenly throughout the year, your required estimated tax payments may not be the same for each period. Income tax forms See Annualized Income Installment Method . Income tax forms Amended estimated tax. Income tax forms If you refigure your estimated tax during the year, or if your first estimated tax payment is due after April 15, 2014, figure your required payment for each remaining payment period using Worksheet 2-14. Income tax forms Example. Income tax forms Early in 2014, Mira Roberts figures that her estimated tax due is $1,800. Income tax forms She makes estimated tax payments on April 15 and June 16 of $450 each ($1,800 ÷ 4). Income tax forms On July 10, she sells investment property at a gain. Income tax forms Her refigured estimated tax is $4,100. Income tax forms Her required estimated tax payment for the third payment period is $2,175, as shown in her filled-in Worksheet 2-14. Income tax forms If Mira's estimated tax does not change again, her required estimated tax payment for the fourth payment period will be $1,025. Income tax forms Worksheet 2-14. Income tax forms Amended Estimated Tax Worksheet—Illustrated               1. Income tax forms Amended total estimated tax due 1. Income tax forms $4,100 2. Income tax forms Multiply line 1 by:           50% (. Income tax forms 50) if next payment is due June 16, 2014           75% (. Income tax forms 75) if next payment is due September 15,  2014           100% (1. Income tax forms 00) if next payment is due January 15,  2015 2. Income tax forms 3,075     3. Income tax forms Estimated tax payments for all previous periods 3. Income tax forms 900     4. Income tax forms Next required payment: Subtract line 3 from line 2 and enter the result (but not less than zero) here and on your payment voucher for your next required payment 4. Income tax forms $2,175       Note. Income tax forms If the payment on line 4 is due January 15, 2015, stop here. Income tax forms Otherwise, go to line 5. Income tax forms         5. Income tax forms Add lines 3 and 4 5. Income tax forms 3,075 6. Income tax forms Subtract line 5 from line 1 and enter the result (but not less than zero) 6. Income tax forms 1,025 7. Income tax forms Each following required payment: If the payment on line 4 is due June 16, 2014, enter one-half of the amount on line 6 here and on the payment vouchers for your payments due September 15, 2014, and January 15, 2015. Income tax forms If the amount on line 4 is due September 15, 2014, enter the amount from line 6 here and on the payment voucher for your payment due January 15, 2015 7. Income tax forms $1,025 Worksheet 2-14. Income tax forms Amended Estimated Tax Worksheet—Blank               1. Income tax forms Amended total estimated tax due 1. Income tax forms   2. Income tax forms Multiply line 1 by:           50% (. Income tax forms 50) if next payment is due June 16, 2014           75% (. Income tax forms 75) if next payment is due September 15,  2014           100% (1. Income tax forms 00) if next payment is due January 15,  2015 2. Income tax forms       3. Income tax forms Estimated tax payments for all previous periods 3. Income tax forms       4. Income tax forms Next required payment: Subtract line 3 from line 2 and enter the result (but not less than zero) here and on your payment voucher for your next required payment 4. Income tax forms         Note. Income tax forms If the payment on line 4 is due January 15, 2015, stop here. Income tax forms Otherwise, go to line 5. Income tax forms         5. Income tax forms Add lines 3 and 4 5. Income tax forms   6. Income tax forms Subtract line 5 from line 1 and enter the result (but not less than zero) 6. Income tax forms   7. Income tax forms Each following required payment: If the payment on line 4 is due June 16, 2014, enter one-half of the amount on line 6 here and on the payment vouchers for your payments due September 15, 2014, and January 15, 2015. Income tax forms If the amount on line 4 is due September 15, 2014, enter the amount from line 6 here and on the payment voucher for your payment due January 15, 2015 7. Income tax forms   Underpayment penalty. Income tax forms   The penalty is figured separately for each payment period. Income tax forms If you figure your payments using the regular installment method and later refigure your payments because of an increase in income, you may be charged a penalty for underpayment of estimated tax for the period(s) before you changed your payments. Income tax forms To see how you may be able to avoid or reduce this penalty, see Annualized Income Installment Method (Schedule AI) in chapter 4. Income tax forms Annualized Income Installment Method If you do not receive your income evenly throughout the year (for example, your income from a repair shop you operate is much larger in the summer than it is during the rest of the year), your required estimated tax payment for one or more periods may be less than the amount figured using the regular installment method. Income tax forms The annualized income installment method annualizes your tax at the end of each period based on a reasonable estimate of your income, deductions, and other items relating to events that occurred from the beginning of the tax year through the end of the period. Income tax forms To see whether you can pay less for any period, complete the 2014 Annualized Estimated Tax Worksheet (Worksheet 2-9). Income tax forms You first must complete the 2014 Estimated Tax Worksheet (Worksheet 2-1) through line 16b. Income tax forms Use the result you figure on line 32 of Worksheet 2-9 to make your estimated tax payments and complete your payment vouchers. Income tax forms Note. Income tax forms If you use the annualized income installment method to figure your estimated tax payments, you must file Form 2210 with your 2014 tax return. Income tax forms See Annualized Income Installment Method (Schedule AI) in chapter 4 for more information. Income tax forms Instructions for the 2014 Annualized Estimated Tax Worksheet (Worksheet 2-9) Use Worksheet 2-9 to help you follow these instructions. Income tax forms The purpose of this worksheet is to determine your estimated tax liability as your income accumulates throughout the year, rather than dividing your entire year's estimated tax liability by four as if your income was earned equally throughout the year. Income tax forms The top of the worksheet shows the dates for each payment period. Income tax forms The periods build; that is, each period includes all previous periods. Income tax forms After the end of each payment period, complete the corresponding worksheet column to figure the payment due for that period. Income tax forms Line 1. Income tax forms   Enter your AGI for the period. Income tax forms This is your gross income for the period, including your share of partnership or S corporation income or loss, minus your adjustments to income for that period. Income tax forms See Expected AGI—Line 1 , earlier. Income tax forms Self-employment income. Income tax forms   If you had self-employment income, first complete Section B of this worksheet. Income tax forms Use the amounts on line 43 when figuring your expected AGI to enter in each column of Section A, line 1. Income tax forms Line 4. Income tax forms   Be sure to consider all deduction limits figured on Schedule A (Form 1040), such as reducing your medical expenses by 10% (7. Income tax forms 5% if either you or your spouse was born before January 2, 1950) or reducing certain miscellaneous deductions by 2% of your AGI. Income tax forms Figure your deduction limits using your expected AGI in the corresponding column of line 1 (2014 Annualized Estimated Tax Worksheet (Worksheet 2-9)). Income tax forms Line 6. Income tax forms   Multiply line 4 by line 5 and enter the result on line 6 unless line 3 is more than $305,050 if married filing jointly or qualifying widow(er), $279,650 if head of household, $254,200 if single, or $152,525 if married filing separately. Income tax forms In that case, use Worksheet 2-10 to figure the amount to enter on line 6. Income tax forms Complete Worksheet 2–10 for each period, as necessary. Income tax forms Line 7. Income tax forms   If you will not itemize your deductions, use Worksheet 2-4 to figure your standard deduction. Income tax forms Line 10. Income tax forms   Multiply $3,950 by your total expected exemptions and enter the result on line 10 unless line 3 is more than $305,050 if married filing jointly or qualifying widow(er), $279,650 if head of household, $254,200 if single, or $152,525 if married filing separately. Income tax forms   In that case, use Worksheet 2-11 to figure the amount to enter on line 10. Income tax forms Line 12. Income tax forms   Generally, you will use the Tax Rate Schedules to figure the tax on your annualized income. Income tax forms However, see below for situations where you must use a different method to compute your estimated tax. Income tax forms Tax on child's investment income. Income tax forms   You must use a special method to figure tax on the income of the following children who have more than $2,000 of investment income. Income tax forms Children under age 18 at the end of 2014. Income tax forms The following children if their earned income is not more than half their support. Income tax forms Children age 18 at the end of 2014. Income tax forms Children who are full-time students over age 18 and under age 24 at the end of 2014. Income tax forms See Publication 929. Income tax forms Tax on net capital gain. Income tax forms   The regular income tax rates for individuals do not apply to a net capital gain. Income tax forms Instead, your net capital gain is taxed at a lower maximum rate. Income tax forms   The term “net capital gain” means the amount by which your net long-term capital gain for the year is more than your net short-term capital loss. Income tax forms Tax on qualified dividends and capital gains. Income tax forms   For 2014, your capital gain and dividends rate will depend on your income. Income tax forms Tax on capital gain or qualified dividends. Income tax forms If the amount on line 1 includes a net capital gain or qualified dividends, use Worksheet 2-12 to figure the amount to enter on line 12. Income tax forms Tax if excluding foreign earned income or excluding or deducting foreign housing. Income tax forms If you expect to claim the foreign earned income exclusion or the housing exclusion or deduction on Form 2555 or Form 2555-EZ, use Worksheet 2-13 to figure the amount to enter on line 12. Income tax forms Line 13. Income tax forms   If you file Form 1040, add the tax from Forms 8814, 4972, and 6251 for the period. Income tax forms If you file Form 1040A, add the amount from the Alternative Minimum Tax Worksheet found in the instructions. Income tax forms Also include any recapture of an education credit for each period. Income tax forms You may owe this tax if you claimed an education credit in an earlier year and you received either tax-free educational assistance or a refund of qualifying expenses for the same student after filing your 2013 return. Income tax forms   Use the 2013 forms or worksheets to see if you will owe any of the taxes discussed above. Income tax forms Figure the tax based on your income and deductions during the period shown in the column headings. Income tax forms Multiply this amount by the annualization amounts shown for each column on line 2 of the 2014 Annualized Estimated Tax Worksheet (Worksheet 2-9). Income tax forms Enter the result on line 13 of this worksheet. Income tax forms Line 15. Income tax forms   Include all the nonrefundable credits you expect to claim because of events that will occur during the period. Income tax forms Note. Income tax forms When figuring your credits for each period, annualize any item of income or deduction to figure each credit. Income tax forms For example, if you need to use your AGI to figure a credit, use line 3 of Worksheet 2-9 to figure the credit for each column. Income tax forms Line 18. Income tax forms   Add your expected other taxes. Income tax forms   Other taxes include the following. Income tax forms Additional tax on early distributions from: An IRA or other qualified retirement plan, A tax-sheltered annuity, or A modified endowment contract entered into after June 20, 1988. Income tax forms Household employment taxes if: You will have federal income tax withheld from wages, pensions, annuities, gambling winnings, or other income, or You would be required to make estimated tax payments even if you did not include household employment taxes when figuring your estimated tax. Income tax forms Amounts on Form 1040 written on the line for “other taxes” (line 60 on the 2013 Form 1040). Income tax forms But do not include recapture of a federal mortgage subsidy; tax on excess golden parachute payments; look-back interest due under section 167(g) or 460(b) of the Internal Revenue Code; excise tax on insider stock compensation from an expatriated corporation; uncollected social security, Medicare, or RRTA tax on tips or group-term life insurance; or additional tax on advance payments of health coverage tax credit when not eligible. Income tax forms Repayment of the first-time homebuyer credit if the home will cease to be your main home in 2014. Income tax forms See Form 5405 for exceptions. Income tax forms Additional Medicare Tax. Income tax forms A 0. Income tax forms 9% Additional Medicare Tax applies to your combined Medicare wages and self-employment income and/or your RRTA compensation that exceeds the amount listed in the following chart, based on your filing status. Income tax forms Filing Status Threshold Amount Married filing jointly $250,000 Married filing separately $125,000 Single $200,000 Head of household $200,000 Qualifying Widow(er) $200,000 Medicare wages and self-employment income are combined to determine if your income exceeds the threshold. Income tax forms A self-employment loss should not be considered for purposes of this tax. Income tax forms RRTA compensation should be separately compared to the threshold. Income tax forms Your employer is responsible for withholding the 0. Income tax forms 9% Additional Medicare Tax on Medicare wages or RRTA compensation it pays you in excess of $200,000 in 2014. Income tax forms You should consider this withholding, if applicable, in determining whether you need to make an estimated payment. Income tax forms For more information on Additional Medicare Tax, go to IRS. Income tax forms gov and enter “Additional Medicare Tax” in the search box. Income tax forms Net Investment Income Tax (NIIT). Income tax forms The NIIT is 3. Income tax forms 8% of the lesser of your net investment income or the excess of your modified adjusted gross income over a specified threshold amount. Income tax forms Threshold amounts: Filing Status Threshold Amount Married filing jointly $250,000 Married filing separately $125,000 Single $200,000 Head of household $200,000 Qualifying Widow(er) $250,000 For more information on Net Investment Income Tax, go to IRS. Income tax forms gov and enter “Net Investment Income Tax” in the search box. Income tax forms Line 20. Income tax forms   Include all the refundable credits (other than withholding credits) you can claim because of events that occurred during the period. Income tax forms Note. Income tax forms When figuring your refundable credits for each period, annualize any item of income or deduction used to figure each credit. Income tax forms Line 29. Income tax forms   If line 28 is smaller than line 25 and you are not certain of the estimate of your 2014 tax, you can avoid a penalty by entering the amount from line 25 on line 29. Income tax forms Line 31. Income tax forms   For each period, include estimated tax payments made and any excess social security and railroad retirement tax. Income tax forms   Also include estimated federal income tax withholding. Income tax forms One-fourth of your estimated withholding is considered withheld on the due date of each payment period. Income tax forms To figure the amount to include on line 31 for each period, multiply your total expected withholding for 2014 by: 25% (. Income tax forms 25) for the first period, 50% (. Income tax forms 50) for the second period, 75% (. Income tax forms 75) for the third period, and 100% (1. Income tax forms 00) for the fourth period. Income tax forms   However, you may choose to include your withholding according to the actual dates on which the amounts will be withheld. Income tax forms For each period, include withholding made from the beginning of the period up to and including the payment due date. Income tax forms You can make this choice separately for the taxes withheld from your wages and all other withholding. Income tax forms For an explanation of what to include in withholding, see Total Estimated Tax Payments Needed—Line 16a , earlier. Income tax forms Nonresident aliens. Income tax forms   If you will file Form 1040NR and you do not receive wages as an employee subject to U. Income tax forms S. Income tax forms income tax withholding, the instructions for the worksheet are modified as follows. Income tax forms Skip column (a). Income tax forms On line 1, enter your income for the period that is effectively connected with a U. Income tax forms S. Income tax forms trade or business. Income tax forms On line 21, increase your entry by the amount determined by multiplying your income for the period that is not effectively connected with a U. Income tax forms S. Income tax forms trade or business by the following. Income tax forms 72% for column (b). Income tax forms 45% for column (c). Income tax forms 30% for column (d). Income tax forms However, if you can use a treaty rate lower than 30%, use the percentages determined by multiplying your treaty rate by 2. Income tax forms 4, 1. Income tax forms 5, and 1, respectively. Income tax forms On line 26, enter one-half of the amount from line 16c of the Form 1040-ES (NR) 2014 Estimated Tax Worksheet in column (b), and one-fourth in columns (c) and (d) of Worksheet 2-9. Income tax forms On lines 24 and 27, skip column (b). Income tax forms On line 31, if you do not use the actual withholding method, include one-half of your total expected withholding in column (b) and one-fourth in columns (c) and (d). Income tax forms See Publication 519 for more information. Income tax forms Estimated Tax Payments Not Required You do not have to pay estimated tax if your withholding in each payment period is at least as much as: One-fourth of your required annual payment, or Your required annualized income installment for that period. Income tax forms You also do not have to pay estimated tax if you will pay enough through withholding to keep the amount you will owe with your return under $1,000. Income tax forms How To Pay Estimated Tax There are several ways to pay estimated tax. Income tax forms Credit an overpayment on your 2013 return to your 2014 estimated tax. Income tax forms Pay by direct transfer from your bank account, or pay by credit or debit card using a pay-by-phone system or the Internet. Income tax forms Send in your payment (check or money order) with a payment voucher from Form 1040-ES. Income tax forms Credit an Overpayment If you show an overpayment of tax after completing your Form 1040 or Form 1040A for 2013, you can apply part or all of it to your estimated tax for 2014. Income tax forms On Form 1040, or Form 1040A, enter the amount you want credited to your estimated tax rather than refunded. Income tax forms Take the amount you have credited into account when figuring your estimated tax payments. Income tax forms If you timely file your 2013 return, treat the credit as a payment made on April 15, 2014. Income tax forms If you are a beneficiary of an estate or trust, and the trustee elects to credit 2014 trust payments of estimated tax to you, you can treat the amount credited as paid by you on January 15, 2015. Income tax forms If you choose to have an overpayment of tax credited to your estimated tax, you cannot have any of that amount refunded to you until you file your tax return for the following year. Income tax forms You also cannot use that overpayment in any other way. Income tax forms Example. Income tax forms When Kathleen finished filling out her 2013 tax return, she saw that she had overpaid her taxes by $750. Income tax forms Kathleen knew she would owe additional tax in 2014. Income tax forms She credited $600 of the overpayment to her 2014 estimated tax and had the remaining $150 refunded to her. Income tax forms In September, she amended her 2013 return by filing Form 1040X, Amended U. Income tax forms S. Income tax forms Individual Income Tax Return. Income tax forms It turned out that she owed $250 more in tax than she had thought. Income tax forms This reduced her 2013 overpayment from $750 to $500. Income tax forms Because the $750 had already been applied to her 2014 estimated tax or refunded to her, the IRS billed her for the additional $250 she owed, plus penalties and interest. Income tax forms Kathleen could not use any of the $600 she had credited to her 2014 estimated tax to pay this bill. Income tax forms Pay Online Paying online is convenient and secure and helps make sure we get your payments on time. Income tax forms You can make your estimated tax payments online when you e-file or at any time during the year. Income tax forms You can pay using either of the following electronic payment methods. Income tax forms Direct transfer from your bank account. Income tax forms Credit or debit card. Income tax forms To pay your taxes online or for more information, go to www. Income tax forms irs. Income tax forms gov/e-pay. Income tax forms Pay by Phone Paying by phone is another safe and secure method of paying electronically. Income tax forms Use one of the following methods. Income tax forms Direct transfer from your bank account. Income tax forms Credit or debit card. Income tax forms To pay by direct transfer from your bank account, call EFTPS Customer Service at 1-800-555-4477 (English), 1-800-244-4829 (Espanol), or TTY/TDD 1-800-733-4829. Income tax forms To pay using a credit or debit card, you can call one of the following service providers. Income tax forms There is a convenience fee charged by these providers that varies by provider, card type, and payment amount. Income tax forms WorldPay 1-888-9-PAY-TAXTM (1-888-972-9829) www. Income tax forms payUSAtax. Income tax forms com Official Payments Corporation 1-888-UPAY-TAXTM (1-888-872-9829) www. Income tax forms officialpayments. Income tax forms com Link2GOV Corporation 1-888-PAY-1040TM (1-888-729-1040) www. Income tax forms PAY1040. Income tax forms com For the latest details on how to pay by phone, go to www. Income tax forms irs. Income tax forms gov/e-pay. Income tax forms Pay by Check or Money Order Using the Estimated Tax Payment Voucher Each payment of estimated tax by check or money order must be accompanied by a payment voucher from Form 1040-ES. Income tax forms If you use your own envelopes (and not the window envelope that comes with the 1040-ES package), make sure you mail your payment vouchers to the address shown in the Form 1040-ES instructions for the place where you live. Income tax forms Do not use the address shown in the Form 1040 or Form 1040A instructions. Income tax forms If you did not pay estimated tax last year, get a copy of Form 1040-ES from the IRS (see chapter 5). Income tax forms Follow the instructions to make sure you use the vouchers correctly. Income tax forms Joint estimated tax payments. Income tax forms    If you file a joint return and are making joint estimated tax payments, enter the names and social security numbers on the payment voucher in the same order as they will appear on the joint return. Income tax forms Change of address. Income tax forms    You must notify the IRS if you are making estimated tax payments and you changed your address during the year. Income tax forms Complete Form 8822, Change of Address, and mail it to the address shown in the instructions for that form. Income tax forms Worksheets for Chapter 2 Use the following worksheets and tables to figure your correct estimated tax. Income tax forms IF you need. Income tax forms . Income tax forms . Income tax forms THEN use. Income tax forms . Income tax forms . Income tax forms 2014 Tax Rate Schedules   the 2014 Estimated Tax Worksheet Worksheet 2-1 to estimate your taxable social security and railroad retirement benefits—line 1 of ES Worksheet (or Annualized ES Worksheet (Worksheet 2-9)) Worksheet 2-2 to estimate your self-employment (SE) tax and your deduction for SE tax—lines 1 and 11 of ES Worksheet (lines 1 and 17 of Annualized ES Worksheet (Worksheet 2-9)) Worksheet 2-3 to estimate your standard deduction—line 2 of ES Worksheet (line 7 of Annualized ES Worksheet (Worksheet 2-9)) Worksheet 2-4 to reduce your itemized deductions because your estimated AGI is more than $152,525—line 2 of ES Worksheet Worksheet 2-5 to reduce your exemption amount because your estimated AGI is more than $152,525—line 4 of ES Worksheet Worksheet 2-6 to estimate your income tax if line 1 of your ES Worksheet includes a net capital gain or qualified dividends—line 6 of ES Worksheet Worksheet 2-7 to estimate your income tax if you expect to claim a foreign earned income exclusion or foreign housing exclusion or deduction on Form 2555 or Form 2555-EZ—line 6 of ES Worksheet Worksheet 2-8 the 2014 Annualized Estimated Tax Worksheet (Annualized ES Worksheet) Worksheet 2-9 to reduce your itemized deductions because your estimated annualized AGI is more than $152,525—line 6 of Annualized ES Worksheet Worksheet 2-10 to reduce your exemption amount because your estimated annualized AGI is more than $152,525—line 10 of Annualized ES Worksheet Worksheet 2-11 to estimate your income tax if line 1 of your Annualized ES Worksheet includes a net capital gain or qualified dividends—line 12 of Annualized ES Worksheet Worksheet 2-12 to estimate your income tax if you expect to claim a foreign earned income exclusion or foreign housing exclusion or deduction on Form 2555 or Form 2555-EZ—line 12 of Annualized ES Worksheet Worksheet 2-13 to refigure (amend) your estimated tax during the year Worksheet 2-14 2014 Tax Rate Schedules Do not use these Tax Rate Schedules to figure your 2013 taxes. Income tax forms Use them only to figure your 2014 estimated taxes. Income tax forms Schedule X—Use if your 2014 filing status is  Single Schedule Z—Use if your 2014 filing status is Head of household If line 5 is: The tax is:     If line 5 is: The tax is:     Over— But not  over—         of the  amount  over— Over— But not  over—         of the  amount  over— $0 $9,075     10. Income tax forms 0%   $0 $0 $12,950     10. Income tax forms 0%   $0 9,075 36,900 $907. Income tax forms 50 + 15. Income tax forms 0%   9,075 12,950 49,400 $1,295. Income tax forms 00 + 15. Income tax forms 0%   12,950 36,900 89,350 5,081. Income tax forms 25 + 25. Income tax forms 0%   36,900 49,400 127,550 6,762. Income tax forms 50 + 25. Income tax forms 0%   49,400 89,350 186,350 18,193. Income tax forms 75 + 28. Income tax forms 0%   89,350 127,550 206,600 26,300. Income tax forms 00 + 28. Income tax forms 0%   127,550 186,350 405,100 45,353. Income tax forms 75 + 33. Income tax forms 0%   186,350 206,600 405,100 48,434. Income tax forms 00 + 33. Income tax forms 0%   206,600 405,100 406,750 117,541. Income tax forms 25 + 35. Income tax forms 0%   405,100 405,100 432,200 113,939. Income tax forms 00 + 35. Income tax forms 0%   405,100 406,750 - - - - - - 118,118. Income tax forms 75 + 39. Income tax forms 6%   406,750 432,200 - - - - - - 123,424. Income tax forms 00 + 39. Income tax forms 6%   432,200 Schedule Y-1—Use if your 2014 filing status is Married filing jointly or Qualifying widow(er) Schedule Y-2—Use if your 2014 filing status is  Married filing separately If line 5 is: The tax is:     If line 5 is: The tax is:     Over— But not  over—         of the  amount  over— Over— But not  over—         of the  amount  over— $0 $18,150     10. Income tax forms 0%   $0 $0 $9,075     10. Income tax forms 0%   $0 18,150 73,800 $1,815. Income tax forms 00 + 15. Income tax forms 0%   18,150 9,075 36,900 $907. Income tax forms 50 + 15. Income tax forms 0%   9,075 73,800 148,850 10,162. Income tax forms 50 + 25. Income tax forms 0%   73,800 36,900 74,425 5,081. Income tax forms 25 + 25. Income tax forms 0%   36,900 148,850 226,850 28,925. Income tax forms 00 + 28. Income tax forms 0%   148,850 74,425 113,425 14,462. Income tax forms 50 + 28. Income tax forms 0%   74,425 226,850 405,100 50,765. Income tax forms 00 + 33. Income tax forms 0%   226,850 113,425 202,550 25,382. Income tax forms 50 + 33. Income tax forms 0%   113,425 405,100 457,600 109,587. Income tax forms 50 + 35. Income tax forms 0%   405,100 202,550 228,800 54,793. Income tax forms 75 + 35. Income tax forms 0%   202,550 457,600 - - - - - - 127,962. Income tax forms 50 + 39. Income tax forms 6%   457,600 228,800 - - - - - - 63,981. Income tax forms 25 + 39. Income tax forms 6%   228,800                             Worksheet 2-1. Income tax forms 2014 Estimated Tax Worksheet When this worksheet refers you to instructions, you can find those instructions in the Instructions for 2014 Form 1040-ES. Income tax forms 1 Adjusted gross income you expect in 2014 (see instructions) 1     2 If you plan to itemize deductions, enter the estimated total of your itemized deductions. Income tax forms  Caution: If line 1 is over $152,525, your deduction may be reduced. Income tax forms See Worksheet 2-5. Income tax forms If you do not plan to itemize deductions, enter your standard deduction. Income tax forms 2     3 Subtract line 2 from line 1 3     4 Exemptions. Income tax forms Multiply $3,950 by the number of personal exemptions. Income tax forms  Caution: If line 1 is over $152,525, the amount of your personal exemptions may be limited. Income tax forms See Worksheet 2-6. Income tax forms 4     5 Subtract line 4 from line 3 5     6 Tax. Income tax forms Figure your tax on the amount on line 5 by using the 2014 Tax Rate Schedules Caution: If you will have qualified dividends or a net capital gain, or expect to exclude or deduct foreign earned income or housing, see Worksheets 2-7 and 2-8 to figure the tax 6     7 Alternative minimum tax from Form 6251 or included on Form 1040A, line 28 7     8 Add lines 6 and 7. Income tax forms Add to this amount any other taxes you expect to include in the total on Form 1040, line 44 8     9 Credits (see instructions). Income tax forms Do not include any income tax withholding on this line 9     10 Subtract line 9 from line 8. Income tax forms If zero or less, enter -0- 10     11 Self-employment tax (see instructions) 11     12 Other taxes including, if applicable, Additional Medicare Tax and/or NIIT (see instructions) 12     13a Add lines 10 through 12 13a     b Earned income credit, additional child tax credit, fuel tax credit, and refundable American opportunity credit 13b     c Total 2014 estimated tax. Income tax forms Subtract line 13b from line 13a. Income tax forms If zero or less, enter -0- ▶ 13c     14a Multiply line 13c by 90% (662/3% for farmers and fishermen) 14a           b Required annual payment based on prior year's tax (see instructions) 14b           c Required annual payment to avoid a penalty. Income tax forms Enter the smaller of line 14a or 14b ▶ 14c        Caution: Generally, if you do not prepay (through income tax withholding and estimated tax payments) at least the amount on line 14c, you may owe a penalty for not paying enough estimated tax. Income tax forms To avoid a penalty, make sure your estimate on line 13c is as accurate as possible. Income tax forms Even if you pay the required annual payment, you may still owe tax when you file your return. Income tax forms If you prefer, you can pay the amount shown on line 13c. Income tax forms                         15 Income tax withheld and estimated to be withheld during 2014 (including income tax withholding on pensions, annuities, certain deferred income, etc. Income tax forms ) 15     16a Subtract line 15 from line 14c 16a             Is the result zero or less? □ Yes. Income tax forms Stop here. Income tax forms You are not required to make estimated tax payments. Income tax forms  □ No. Income tax forms Go to line 16b. Income tax forms             b Subtract line 15 from line 13c 16b             Is the result less than $1,000? □ Yes. Income tax forms Stop here. Income tax forms You are not required to make estimated tax payments. Income tax forms  □ No. Income tax forms Go to line 17 to figure your required payment. Income tax forms                         17 If the first payment you are required to make is due April 15, 2014, enter ¼ of line 16a (minus any 2013 overpayment that you are applying to this installment) here, and on your estimated tax payment voucher(s) if you are paying by check or money order 17     Worksheet 2-2. Income tax forms 2014 Estimated Tax Worksheet—Line 1 Estimated Taxable Social Security and Railroad Retirement Benefits Note. Income tax forms If you are using this worksheet to estimate your taxable social security or railroad retirement benefits for Worksheet 2-9, 2014 Annualized Estimated Tax Worksheet, multiply the expected amount of benefits for each period by the annualization amount shown on Worksheet 2-9, line 2, for the same period before entering it on line 1 below. Income tax forms     1. Income tax forms Enter your expected social security and railroad retirement benefits 1. Income tax forms   2. Income tax forms Enter one-half of line 1 2. Income tax forms   3. Income tax forms Enter your expected total income. Income tax forms Do not include any social security and railroad retirement benefits, nontaxable interest income, nontaxable IRA distributions, or nontaxable pension distributions 3. Income tax forms   4. Income tax forms Enter your expected nontaxable interest income 4. Income tax forms   5. Income tax forms Enter (as a positive amount) the total of any expected exclusions or deductions for: U. Income tax forms S. Income tax forms savings bond interest used for higher education expenses (Form 8815) Employer-provided adoption benefits (Form 8839) Foreign earned income or housing (Form 2555 or 2555-EZ) Income by bona fide residents of American Samoa (Form 4563) or Puerto Rico 5. Income tax forms   6. Income tax forms Add lines 2, 3, 4, and 5 6. Income tax forms   7. Income tax forms Enter your expected adjustments to income. Income tax forms Do not include any student loan interest deduction 7. Income tax forms   8. Income tax forms Subtract line 7 from line 6. Income tax forms If zero or less, stop here. Income tax forms  Note. Income tax forms Do not include any social security or railroad retirement benefits in the amount on line 1 of your 2014 Estimated Tax Worksheet (Worksheet 2-1) (or Annualized Estimated Tax Worksheet (Worksheet 2-9)) 8. Income tax forms   9. Income tax forms Enter $25,000 ($32,000 if you expect to file married filing jointly; $0 if you expect to file married filing separately and expect to live with your spouse at any time during the year) 9. Income tax forms   10. Income tax forms Subtract line 9 from line 8. Income tax forms If zero or less, stop here. Income tax forms  Note. Income tax forms Do not include any social security or railroad retirement benefits in the amount on line 1 of your Worksheet 2-1 (or Annualized Estimated Tax Worksheet (Worksheet 2-9)) 10. Income tax forms   11. Income tax forms Enter $9,000 ($12,000 if you expect to file married filing jointly; $0 if you expect to file married filing separately and expect to live with your spouse at any time during the year) 11. Income tax forms   12. Income tax forms Subtract line 11 from line 10. Income tax forms If zero or less, enter -0- 12. Income tax forms   13. Income tax forms Enter the smaller of line 10 or line 11 13. Income tax forms   14. Income tax forms Enter one-half of line 13 14. Income tax forms   15
Español

Consumer Protection Offices

City, county, regional, and state consumer offices offer a variety of important services. They might mediate complaints, conduct investigations, prosecute offenders of consumer laws, license and regulate professional service providers, provide educational materials and advocate for consumer rights. To save time, call before sending a written complaint. Ask if the office handles the type of complaint you have and if complaint forms are provided.

State Consumer Protection Offices

North Carolina Department of Agriculture and Consumer Services

Website: North Carolina Department of Agriculture and Consumer Services

Address: North Carolina Department of Agriculture and Consumer Services
1001 Mail Service Center
Raleigh, NC 27699-1001

Phone Number: 919-707-3000

North Carolina Office of the Attorney General

Website: North Carolina Office of the Attorney General

Address: North Carolina Office of the Attorney General
Consumer Protection Division
Mail Service Center 9001
Raleigh, NC 27699-9001

Phone Number: 919-716-6000 919-716-0058 (in Spanish)

Toll-free: 1-877-566-7226 (NC)

Back to Top

Banking Authorities

The officials listed in this section regulate and supervise state-chartered banks. Many of them handle or refer problems and complaints about other types of financial institutions as well. Some also answer general questions about banking and consumer credit. If you are dealing with a federally chartered bank, check Federal Agencies.

Commissioner of Banks

Website: Commissioner of Banks

Address: Commissioner of Banks
4309 Mail Service Center
Raleigh, NC 27699-4309

Toll-free: 1-888-384-3811

Back to Top

Insurance Regulators

Each state has its own laws and regulations for each type of insurance. The officials listed in this section enforce these laws. Many of these offices can also provide you with information to help you make informed insurance buying decisions.

Department of Insurance

Website: Department of Insurance

Address: Department of Insurance
Consumer Services Division
1201 Mail Service Center
Raleigh, NC 27699-1201

Phone Number: 919-807-6750

Toll-free: 1-800-546-5664 (NC)

Back to Top

Securities Administrators

Each state has its own laws and regulations for securities brokers and securities - including stocks, mutual funds, commodities, real estate, etc. The officials and agencies listed in this section enforce these laws and regulations. Many of these offices can also provide information to help you make informed investment decisions.

Secretary of State

Website: Secretary of State

Address: Secretary of State
Securities Division
PO Box 29622
Raleigh, NC 27626-0622

Phone Number: 919-733-3924

Toll-free: 1-800-688-4507 (Investor Hotline)

Back to Top

Utility Commissions

State Utility Commissions regulate services and rates for gas, electricity and telephones within your state. In some states, the utility commissions regulate other services such as water, transportation, and the moving of household goods. Many utility commissions handle consumer complaints. Sometimes, if a number of complaints are received about the same utility matter, they will conduct investigations.

Utilities Commission

Website: Utilities Commission

Address: Utilities Commission
Consumer Services
4325 Mail Service Center
Raleigh, NC 27699-4325

Phone Number: 919-733-9277

Toll-free: 1-866-380-9816

Back to Top

The Income Tax Forms

Income tax forms Publication 929 - Additional Material Table of Contents How To Get Tax HelpLow Income Taxpayer Clinics This image is too large to be displayed in the current screen. Income tax forms Please click the link to view the image. Income tax forms Form 1040A, page 1, for Joshua A. Income tax forms Blake This image is too large to be displayed in the current screen. Income tax forms Please click the link to view the image. Income tax forms Form 1040A, page 2, for Joshua A. Income tax forms Blake This image is too large to be displayed in the current screen. Income tax forms Please click the link to view the image. Income tax forms Form 8615 for Joshua A. Income tax forms Blake Filled-in Qualified Dividends and Capital Gain Tax Worksheet #1 Before you begin: Be sure you do not have to file Form 1040 (see the instructions for Form 1040A, line 10) 1. Income tax forms Enter the amount from Form 1040A, line 27 1. Income tax forms 48,800*       2. Income tax forms Enter the amount from Form 1040A, line 9b 2. Income tax forms 300*           3. Income tax forms Enter the amount from Form 1040A, line 10 3. Income tax forms 200*           4. Income tax forms Add lines 2 and 3 4. Income tax forms 500       5. Income tax forms Subtract line 4 from line 1. Income tax forms If zero or less, enter -0- 5. Income tax forms 48,300       6. Income tax forms Enter the smaller of:                 •The amount on line 1, or                   •$36,250 if single or married filing separately,                   $72,500 if married filing jointly or qualifying widow(er),   or 6. Income tax forms 48,800*         $48,600 if head of household. Income tax forms                   7. Income tax forms Enter the smaller of line 5 or line 6 7. Income tax forms 48,300       8. Income tax forms Subtract line 7 from line 6. Income tax forms This amount is taxed at 0% 8. Income tax forms   500       9. Income tax forms Enter the smaller of line 1 or line 4 9. Income tax forms 500       10. Income tax forms Enter the amount from line 8 10. Income tax forms   500       11. Income tax forms Subtract line 10 from line 9 11. Income tax forms  -0-       12. Income tax forms Multiply line 11 by 15% (. Income tax forms 15) 12. Income tax forms -0-   13. Income tax forms Use the Tax Table to figure the tax on the amount on line 5. Income tax forms Enter the tax here 13. Income tax forms 6,356   14. Income tax forms Add lines 12 and 13 14. Income tax forms 6,356   15. Income tax forms Use the Tax Table to figure the tax on the amount on line 1. Income tax forms Enter the tax here 15. Income tax forms 6,431   16. Income tax forms Tax on all taxable income. Income tax forms Enter the smaller of line 14 or line 15 here and on Form 1040A, line 28 16. Income tax forms 6,356       *See the instructions under Using the Qualified Dividends and Capital Gain Tax Worksheet for line 9 tax in the Form 8615 instructions. Income tax forms Filled-in Qualified Dividends and Capital Gain Tax Worksheet #2 Before you begin: Be sure you do not have to file Form 1040 (see the instructions for Form 1040A, line 10) 1. Income tax forms Enter the amount from Form 1040A, line 27 1. Income tax forms 1,650*       2. Income tax forms Enter the amount from Form 1040A, line 9b 2. Income tax forms 750*           3. Income tax forms Enter the amount from Form 1040A, line 10 3. Income tax forms 500*           4. Income tax forms Add lines 2 and 3 4. Income tax forms 1,250       5. Income tax forms Subtract line 4 from line 1. Income tax forms If zero or less, enter -0- 5. Income tax forms  400       6. Income tax forms Enter the smaller of:                 •The amount on line 1, or                   •$36,250 if single or married filing separately,                   $72,500 if married filing jointly or qualifying   widow(er), or 6. Income tax forms 1,650*         $48,600 if head of household. Income tax forms                   7. Income tax forms Enter the smaller of line 5 or line 6 7. Income tax forms   400       8. Income tax forms Subtract line 7 from line 6. Income tax forms This amount is taxed at 0% 8. Income tax forms 1,250       9. Income tax forms Enter the smaller of line 1 or line 4 9. Income tax forms 1,250       10. Income tax forms Enter the amount from line 8 10. Income tax forms 1,250       11. Income tax forms Subtract line 10 from line 9 11. Income tax forms -0-       12. Income tax forms Multiply line 11 by 15% (. Income tax forms 15) 12. Income tax forms -0-   13. Income tax forms Use the Tax Table to figure the tax on the amount on line 5. Income tax forms Enter the tax here 13. Income tax forms 41*   14. Income tax forms Add lines 12 and 13 14. Income tax forms 41   15. Income tax forms Use the Tax Table to figure the tax on the amount on line 1. Income tax forms Enter the tax here 15. Income tax forms 166*   16. Income tax forms Tax on all taxable income. Income tax forms Enter the smaller of line 14 or line 15 here and on Form 1040A, line 28 16. Income tax forms 41       *See the instructions under Using the Qualified Dividends and Capital Gain Tax Worksheet for line 15 tax in the Form 8615 instructions. Income tax forms Filled-in Qualified Dividends and Capital Gain Tax Worksheet #3 Before you begin: Be sure you do not have to file Form 1040 (see the instructions for Form 1040A, line 10) 1. Income tax forms Enter the amount from Form 1040A, line 27 1. Income tax forms 2,450       2. Income tax forms Enter the amount from Form 1040A, line 9b 2. Income tax forms 1,050           3. Income tax forms Enter the amount from Form 1040A, line 10 3. Income tax forms 700           4. Income tax forms Add lines 2 and 3 4. Income tax forms 1,750       5. Income tax forms Subtract line 4 from line 1. Income tax forms If zero or less, enter -0- 5. Income tax forms    700       6. Income tax forms Enter the smaller of:                 •The amount on line 1, or                   •$36,250 if single or married filing separately,                   $72,500 if married filing jointly or qualifying   widow(er), or 6. Income tax forms 2,450         $48,600 if head of household. Income tax forms                   7. Income tax forms Enter the smaller of line 5 or line 6 7. Income tax forms  700       8. Income tax forms Subtract line 7 from line 6. Income tax forms This amount is taxed at 0% 8. Income tax forms 1,750       9. Income tax forms Enter the smaller of line 1 or line 4 9. Income tax forms 1,750       10. Income tax forms Enter the amount from line 8 10. Income tax forms 1,750       11. Income tax forms Subtract line 10 from line 9 11. Income tax forms -0-       12. Income tax forms Multiply line 11 by 15% (. Income tax forms 15) 12. Income tax forms -0-   13. Income tax forms Use the Tax Table to figure the tax on the amount on line 5. Income tax forms Enter the tax here 13. Income tax forms  71   14. Income tax forms Add lines 12 and 13 14. Income tax forms  71   15. Income tax forms Use the Tax Table to figure the tax on the amount on line 1. Income tax forms Enter the tax here 15. Income tax forms 246   16. Income tax forms Tax on all taxable income. Income tax forms Enter the smaller of line 14 or line 15 here and on Form 1040A, line 28 16. Income tax forms  71         How To Get Tax Help Whether it's help with a tax issue, preparing your tax return or a need for a free publication or form, get the help you need the way you want it: online, use a smart phone, call or walk in to an IRS office or volunteer site near you. Income tax forms Free help with your tax return. Income tax forms   You can get free help preparing your return nationwide from IRS-certified volunteers. Income tax forms The Volunteer Income Tax Assistance (VITA) program helps low-to-moderate income, elderly, people with disabilities, and limited English proficient taxpayers. Income tax forms The Tax Counseling for the Elderly (TCE) program helps taxpayers age 60 and older with their tax returns. Income tax forms Most VITA and TCE sites offer free electronic filing and all volunteers will let you know about credits and deductions you may be entitled to claim. Income tax forms In addition, some VITA and TCE sites provide taxpayers the opportunity to prepare their own return with help from an IRS-certified volunteer. Income tax forms To find the nearest VITA or TCE site, you can use the VITA Locator Tool on IRS. Income tax forms gov, download the IRS2Go app, or call 1-800-906-9887. Income tax forms   As part of the TCE program, AARP offers the Tax-Aide counseling program. Income tax forms To find the nearest AARP Tax-Aide site, visit AARP's website at www. Income tax forms aarp. Income tax forms org/money/taxaide or call 1-888-227-7669. Income tax forms For more information on these programs, go to IRS. Income tax forms gov and enter “VITA” in the search box. Income tax forms Internet. Income tax forms    IRS. Income tax forms gov and IRS2Go are ready when you are —24 hours a day, 7 days a week. Income tax forms Download the free IRS2Go app from the iTunes app store or from Google Play. Income tax forms Use it to check your refund status, order transcripts of your tax returns or tax account, watch the IRS YouTube channel, get IRS news as soon as it's released to the public, subscribe to filing season updates or daily tax tips, and follow the IRS Twitter news feed, @IRSnews, to get the latest federal tax news, including information about tax law changes and important IRS programs. Income tax forms Check the status of your 2013 refund with the Where's My Refund? application on IRS. Income tax forms gov or download the IRS2Go app and select the Refund Status option. Income tax forms The IRS issues more than 9 out of 10 refunds in less than 21 days. Income tax forms Using these applications, you can start checking on the status of your return within 24 hours after we receive your e-filed return or 4 weeks after you mail a paper return. Income tax forms You will also be given a personalized refund date as soon as the IRS processes your tax return and approves your refund. Income tax forms The IRS updates Where's My Refund? every 24 hours, usually overnight, so you only need to check once a day. Income tax forms Use the Interactive Tax Assistant (ITA) to research your tax questions. Income tax forms No need to wait on the phone or stand in line. Income tax forms The ITA is available 24 hours a day, 7 days a week, and provides you with a variety of tax information related to general filing topics, deductions, credits, and income. Income tax forms When you reach the response screen, you can print the entire interview and the final response for your records. Income tax forms New subject areas are added on a regular basis. Income tax forms  Answers not provided through ITA may be found in Tax Trails, one of the Tax Topics on IRS. Income tax forms gov which contain general individual and business tax information or by searching the IRS Tax Map, which includes an international subject index. Income tax forms You can use the IRS Tax Map, to search publications and instructions by topic or keyword. Income tax forms The IRS Tax Map integrates forms and publications into one research tool and provides single-point access to tax law information by subject. Income tax forms When the user searches the IRS Tax Map, they will be provided with links to related content in existing IRS publications, forms and instructions, questions and answers, and Tax Topics. Income tax forms Coming this filing season, you can immediately view and print for free all 5 types of individual federal tax transcripts (tax returns, tax account, record of account, wage and income statement, and certification of non-filing) using Get Transcript. Income tax forms You can also ask the IRS to mail a return or an account transcript to you. Income tax forms Only the mail option is available by choosing the Tax Records option on the IRS2Go app by selecting Mail Transcript on IRS. Income tax forms gov or by calling 1-800-908-9946. Income tax forms Tax return and tax account transcripts are generally available for the current year and the past three years. Income tax forms Determine if you are eligible for the EITC and estimate the amount of the credit with the Earned Income Tax Credit (EITC) Assistant. Income tax forms Visit Understanding Your IRS Notice or Letter to get answers to questions about a notice or letter you received from the IRS. Income tax forms If you received the First Time Homebuyer Credit, you can use the First Time Homebuyer Credit Account Look-up tool for information on your repayments and account balance. Income tax forms Check the status of your amended return using Where's My Amended Return? Go to IRS. Income tax forms gov and enter Where's My Amended Return? in the search box. Income tax forms You can generally expect your amended return to be processed up to 12 weeks from the date we receive it. Income tax forms It can take up to 3 weeks from the date you mailed it to show up in our system. Income tax forms Make a payment using one of several safe and convenient electronic payment options available on IRS. Income tax forms gov. Income tax forms Select the Payment tab on the front page of IRS. Income tax forms gov for more information. Income tax forms Determine if you are eligible and apply for an online payment agreement, if you owe more tax than you can pay today. Income tax forms Figure your income tax withholding with the IRS Withholding Calculator on IRS. Income tax forms gov. Income tax forms Use it if you've had too much or too little withheld, your personal situation has changed, you're starting a new job or you just want to see if you're having the right amount withheld. Income tax forms Determine if you might be subject to the Alternative Minimum Tax by using the Alternative Minimum Tax Assistant on IRS. Income tax forms gov. Income tax forms Request an Electronic Filing PIN by going to IRS. Income tax forms gov and entering Electronic Filing PIN in the search box. Income tax forms Download forms, instructions and publications, including accessible versions for people with disabilities. Income tax forms Locate the nearest Taxpayer Assistance Center (TAC) using the Office Locator tool on IRS. Income tax forms gov, or choose the Contact Us option on the IRS2Go app and search Local Offices. Income tax forms An employee can answer questions about your tax account or help you set up a payment plan. Income tax forms Before you visit, check the Office Locator on IRS. Income tax forms gov, or Local Offices under Contact Us on IRS2Go to confirm the address, phone number, days and hours of operation, and the services provided. Income tax forms If you have a special need, such as a disability, you can request an appointment. Income tax forms Call the local number listed in the Office Locator, or look in the phone book under United States Government, Internal Revenue Service. Income tax forms Apply for an Employer Identification Number (EIN). Income tax forms Go to IRS. Income tax forms gov and enter Apply for an EIN in the search box. Income tax forms Read the Internal Revenue Code, regulations, or other official guidance. Income tax forms Read Internal Revenue Bulletins. Income tax forms Sign up to receive local and national tax news and more by email. Income tax forms Just click on “subscriptions” above the search box on IRS. Income tax forms gov and choose from a variety of options. Income tax forms    Phone. Income tax forms You can call the IRS, or you can carry it in your pocket with the IRS2Go app on your smart phone or tablet. Income tax forms Download the free IRS2Go app from the iTunes app store or from Google Play. Income tax forms Call to locate the nearest volunteer help site, 1-800-906-9887 or you can use the VITA Locator Tool on IRS. Income tax forms gov, or download the IRS2Go app. Income tax forms Low-to-moderate income, elderly, people with disabilities, and limited English proficient taxpayers can get free help with their tax return from the nationwide Volunteer Income Tax Assistance (VITA) program. Income tax forms The Tax Counseling for the Elderly (TCE) program helps taxpayers age 60 and older with their tax returns. Income tax forms Most VITA and TCE sites offer free electronic filing. Income tax forms Some VITA and TCE sites provide IRS-certified volunteers who can help prepare your tax return. Income tax forms Through the TCE program, AARP offers the Tax-Aide counseling program; call 1-888-227-7669 to find the nearest Tax-Aide location. Income tax forms Call the automated Where's My Refund? information hotline to check the status of your 2013 refund 24 hours a day, 7 days a week at 1-800-829-1954. Income tax forms If you e-file, you can start checking on the status of your return within 24 hours after the IRS receives your tax return or 4 weeks after you've mailed a paper return. Income tax forms The IRS issues more than 9 out of 10 refunds in less than 21 days. Income tax forms Where's My Refund? will give you a personalized refund date as soon as the IRS processes your tax return and approves your refund. Income tax forms Before you call this automated hotline, have your 2013 tax return handy so you can enter your social security number, your filing status, and the exact whole dollar amount of your refund. Income tax forms The IRS updates Where's My Refund? every 24 hours, usually overnight, so you only need to check once a day. Income tax forms Note, the above information is for our automated hotline. Income tax forms Our live phone and walk-in assistors can research the status of your refund only if it's been 21 days or more since you filed electronically or more than 6 weeks since you mailed your paper return. Income tax forms Call the Amended Return Hotline, 1-866-464-2050, to check the status of your amended return. Income tax forms You can generally expect your amended return to be processed up to 12 weeks from the date we receive it. Income tax forms It can take up to 3 weeks from the date you mailed it to show up in our system. Income tax forms Call 1-800-TAX-FORM (1-800-829-3676) to order current-year forms, instructions, publications, and prior-year forms and instructions (limited to 5 years). Income tax forms You should receive your order within 10 business days. Income tax forms Call TeleTax, 1-800-829-4477, to listen to pre-recorded messages covering general and business tax information. Income tax forms If, between January and April 15, you still have questions about the Form 1040, 1040A, or 1040EZ (like filing requirements, dependents, credits, Schedule D, pensions and IRAs or self-employment taxes), call 1-800-829-1040. Income tax forms Call using TTY/TDD equipment, 1-800-829-4059 to ask tax questions or order forms and publications. Income tax forms The TTY/TDD telephone number is for people who are deaf, hard of hearing, or have a speech disability. Income tax forms These individuals can also contact the IRS through relay services such as the Federal Relay Service. Income tax forms    Walk-in. Income tax forms You can find a selection of forms, publications and services — in-person. Income tax forms Products. Income tax forms You can walk in to some post offices, libraries, and IRS offices to pick up certain forms, instructions, and publications. Income tax forms Some IRS offices, libraries, and city and county government offices have a collection of products available to photocopy from reproducible proofs. Income tax forms Services. Income tax forms You can walk in to your local TAC for face-to-face tax help. Income tax forms An employee can answer questions about your tax account or help you set up a payment plan. Income tax forms Before visiting, use the Office Locator tool on IRS. Income tax forms gov, or choose the Contact Us option on the IRS2Go app and search Local Offices for days and hours of operation, and services provided. Income tax forms    Mail. Income tax forms You can send your order for forms, instructions, and publications to the address below. Income tax forms You should receive a response within 10 business days after your request is received. Income tax forms Internal Revenue Service 1201 N. Income tax forms Mitsubishi Motorway Bloomington, IL 61705-6613    The Taxpayer Advocate Service Is Here to Help You. Income tax forms The Taxpayer Advocate Service (TAS) is your voice at the IRS. Income tax forms Our job is to ensure that every taxpayer is treated fairly and that you know and understand your rights. Income tax forms   What can TAS do for you? We can offer you free help with IRS problems that you can't resolve on your own. Income tax forms We know this process can be confusing, but the worst thing you can do is nothing at all! TAS can help if you can't resolve your tax problem and: Your problem is causing financial difficulties for you, your family, or your business. Income tax forms You face (or your business is facing) an immediate threat of adverse action. Income tax forms You've tried repeatedly to contact the IRS but no one has responded, or the IRS hasn't responded by the date promised. Income tax forms   If you qualify for our help, you'll be assigned to one advocate who'll be with you at every turn and will do everything possible to resolve your problem. Income tax forms Here's why we can help: TAS is an independent organization within the IRS. Income tax forms Our advocates know how to work with the IRS. Income tax forms Our services are free and tailored to meet your needs. Income tax forms We have offices in every state, the District of Columbia, and Puerto Rico. Income tax forms   How can you reach us? If you think TAS can help you, call your local advocate, whose number is in your local directory and at Taxpayer Advocate, or call us toll-free at 1-877-777-4778. Income tax forms   How else does TAS help taxpayers?  TAS also works to resolve large-scale, systemic problems that affect many taxpayers. Income tax forms If you know of one of these broad issues, please report it to us through our Systemic Advocacy Management System. Income tax forms Low Income Taxpayer Clinics Low Income Taxpayer Clinics (LITCs) serve individuals whose income is below a certain level and need to resolve tax problems such as audits, appeals and tax collection disputes. Income tax forms Some clinics can provide information about taxpayer rights and responsibilities in different languages for individuals who speak English as a second language. Income tax forms Visit Taxpayer Advocate or see IRS Publication 4134, Low Income Taxpayer Clinic List. Income tax forms Prev  Up  Next   Home   More Online Publications