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Tax Form 1040ez

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Tax Form 1040ez

Tax form 1040ez Index A Additional Medicare Tax, Reminders, Reporting sick pay on Form W-2. Tax form 1040ez Agents, reporting, Agents Agricultural workers, H-2A agricultural workers. Tax form 1040ez Alternative methods of withholding, 9. Tax form 1040ez Alternative Methods for Figuring Withholding Annuity payments, 8. Tax form 1040ez Pensions and Annuities Assistance (see Tax help) Awards, employee achievement, Employee Achievement Awards B Back pay, Back Pay Below-market rate loans, Interest-Free and Below-Market-Interest-Rate Loans C Comments on publication, Comments and suggestions. Tax form 1040ez Common paymaster, Common Paymaster Common-law employees, Common-Law Employees Common-law rules, Common-Law Rules Corporate officers, Common-Law Employees D Deferred compensation plans, nonqualified, Nonqualified Deferred Compensation Plans Direct sellers, Direct sellers. Tax form 1040ez Director of corporation, Common-Law Employees E Electronic Form W-2, Reminders Employee achievement awards, Employee Achievement Awards Employee or contractor Attorney, Attorney Automobile industry, Automobile Industry Building industry, Building and Construction Industry Computer industry, Computer Industry Salesperson, Salesperson Taxicab driver, Taxicab Driver Trucking industry, Trucking Industry Employee's taxes paid by employer, Employee's Portion of Taxes Paid by Employer Employees Common-law rules, Common-Law Rules Industry examples, Industry Examples Statutory, Statutory Employees Employees defined, 1. Tax form 1040ez Who Are Employees? Employees misclassification, Misclassification of Employees Excessive termination payments (golden parachute), Golden Parachute Payments Exempt organizations, 3. Tax form 1040ez Employees of Exempt Organizations F Fellowship payments, Scholarship and Fellowship Payments Form W-2, electronic filing, Reminders G Golden parachute, Golden Parachute Payments I Idle time, Withholding for Idle Time Independent contractors, Independent Contractors Indian gaming profits, 10. Tax form 1040ez Tables for Withholding on Distributions of Indian Gaming Profits to Tribal Members Interest-free loans, Interest-Free and Below-Market-Interest-Rate Loans International social security agreements, International Social Security Agreements L Leased employees, Leased employees. Tax form 1040ez Leave sharing plans, Leave Sharing Plans Loans, interest-free or below-market rate, Interest-Free and Below-Market-Interest-Rate Loans M Ministers, Ministers. Tax form 1040ez Misclassification of employees, Misclassification of Employees N Nonqualified plans, Nonqualified Deferred Compensation Plans O Officer of corporation, Common-Law Employees Outplacement services, Outplacement Services P Pension payments, 8. Tax form 1040ez Pensions and Annuities Publications (see Tax help) R Real estate agents, Licensed real estate agents. Tax form 1040ez Religious exemptions, 4. Tax form 1040ez Religious Exemptions and Special Rules for Ministers Reporting agents, Agents S Scholarship payments, Scholarship and Fellowship Payments Sick pay, 6. Tax form 1040ez Sick Pay Reporting SIMPLE retirement plans, SIMPLE Retirement Plans Simplified employee pension, Contributions to a Simplified Employee Pension (SEP) Statutory employees, Statutory Employees Statutory nonemployees, Statutory Nonemployees Suggestions for publication, Comments and suggestions. Tax form 1040ez Supplemental unemployment benefits, Supplemental Unemployment Benefits T Tax help, How To Get Tax Help Tax-exempt organizations, 3. Tax form 1040ez Employees of Exempt Organizations Tax-sheltered annuities, Tax-Sheltered Annuities Technical service specialists, Technical service specialists. Tax form 1040ez Third-party sick pay, Sick Pay Paid by Third Party , Third-party sick pay recap Forms W-2 and W-3. Tax form 1040ez TTY/TDD information, How To Get Tax Help W Withholding Alternative methods, 9. Tax form 1040ez Alternative Methods for Figuring Withholding Idle time payments, Withholding for Idle Time Indian gaming profits, 10. Tax form 1040ez Tables for Withholding on Distributions of Indian Gaming Profits to Tribal Members Pensions and annuities, Federal Income Tax Withholding Sick pay, Income Tax Withholding on Sick Pay Prev  Up     Home   More Online Publications
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The Tax Form 1040ez

Tax form 1040ez 3. Tax form 1040ez   Credit for Withholding and Estimated Tax for 2013 Table of Contents Introduction Topics - This chapter discusses: WithholdingForm W-2 Form W-2G The 1099 Series Form Not Correct Form Received After Filing Separate Returns Fiscal Years (FY) Estimated TaxSeparate Returns Divorced Taxpayers Excess Social Security or Railroad Retirement Tax WithholdingJoint returns. Tax form 1040ez Worksheet for Nonrailroad Employees Worksheets for Railroad Employees Introduction When you file your 2013 income tax return, take credit for all the income tax and excess social security or railroad retirement tax withheld from your salary, wages, pensions, etc. Tax form 1040ez Also take credit for the estimated tax you paid for 2013. Tax form 1040ez These credits are subtracted from your total tax. Tax form 1040ez Because these credits are refundable, you should file a return and claim these credits, even if you do not owe tax. Tax form 1040ez If the total of your withholding and your estimated tax payments for any payment period is less than the amount you needed to pay by the due date for that period, you may be charged a penalty, even if the total of these credits is more than your tax for the year. Tax form 1040ez Topics - This chapter discusses: How to take credit for withholding, How to take credit for estimated taxes you paid, and How to take credit for excess social security, Medicare, or railroad retirement tax withholding. Tax form 1040ez Withholding If you had income tax withheld during 2013, you generally should be sent a statement by January 31, 2014, showing your income and the tax withheld. Tax form 1040ez Depending on the source of your income, you will receive: Form W-2, Wage and Tax Statement, Form W-2G, Certain Gambling Winnings, or A form in the 1099 series. Tax form 1040ez Form W-2 Your employer is required to provide or send Form W-2 to you no later than January 31, 2014. Tax form 1040ez You should receive a separate Form W-2 from each employer you worked for. Tax form 1040ez If you stopped working before the end of 2013, your employer could have given you your Form W-2 at any time after you stopped working. Tax form 1040ez However, your employer must provide or send it to you by January 31, 2014. Tax form 1040ez If you ask for the form, your employer must send it to you within 30 days after receiving your written request or within 30 days after your final wage payment, whichever is later. Tax form 1040ez If you have not received your Form W-2 by January 31, contact your employer or payer to request a copy. Tax form 1040ez If you still do not get the form by February 15, the IRS can help you by requesting the form from your employer. Tax form 1040ez The phone number for the IRS is listed in chapter 5. Tax form 1040ez You will be asked for the following information. Tax form 1040ez Your name, address, city and state, zip code, and social security number. Tax form 1040ez Your employer's name, address, city, state, zip code, and the employer's identification number (if known). Tax form 1040ez An estimate of the wages you earned, the federal income tax withheld, and the period you worked for that employer. Tax form 1040ez The estimate should be based on year-to-date information from your final pay stub or leave-and-earnings statement, if possible. Tax form 1040ez Form W-2 shows your total pay and other compensation and the income tax, social security tax, and Medicare tax that was withheld during the year. Tax form 1040ez Total the federal income tax withheld (shown in box 2 of all Forms W-2 received) and enter that amount on the appropriate line of your tax return. Tax form 1040ez In addition, Form W-2 is used to report any taxable sick pay you received and any income tax withheld from your sick pay. Tax form 1040ez Your sick pay may be combined with other wages in one Form W-2 or you may receive a separate Form W-2 for sick pay. Tax form 1040ez If you file a paper tax return, attach Copy B of Form W-2 to your return. Tax form 1040ez Form W-2G If you had gambling winnings in 2013, the payer may have withheld income tax. Tax form 1040ez If tax was withheld, the payer will give you a Form W-2G showing the amount you won and the amount of tax withheld. Tax form 1040ez Report the amounts you won on line 21 of Form 1040. Tax form 1040ez Take credit for the tax withheld on line 62 of Form 1040. Tax form 1040ez If you had gambling winnings, you must use Form 1040; you cannot use Form 1040A or Form 1040EZ. Tax form 1040ez Gambling losses can be deducted on Schedule A (Form 1040) as a miscellaneous itemized deduction. Tax form 1040ez However, you cannot deduct more than the gambling winnings you report on Form 1040. Tax form 1040ez File Form W-2G with your income tax return only if it shows any federal income tax withheld in box 2. Tax form 1040ez The 1099 Series Most forms in the 1099 series are not filed with your return. Tax form 1040ez In general, these forms should be furnished to you by January 31, 2014. Tax form 1040ez Unless instructed to file any of these forms with your return, keep them for your records. Tax form 1040ez There are several different forms in this series, including: Form 1099-B, Proceeds From Broker and Barter Exchange Transactions; Form 1099-C, Cancellation of Debt; Form 1099-DIV, Dividends and Distributions; Form 1099-G, Certain Government Payments; Form 1099-INT, Interest Income; Form 1099-K, Payment Card and Third-Party Network Transactions; Form 1099-MISC, Miscellaneous Income; Form 1099-OID, Original Issue Discount; Form 1099-PATR, Taxable Distributions Received From Cooperatives; Form 1099-Q, Payments From Qualified Education Programs (Under Sections 529 and 530); Form 1099-R, Distributions From Pensions, Annuities, Retirement or Profit-Sharing Plans, IRAs, Insurance Contracts, etc. Tax form 1040ez ; Form SSA-1099, Social Security Benefit Statement; and Form RRB-1099, Payments by the Railroad Retirement Board. Tax form 1040ez If you received the types of income reported on some forms in the 1099 series, you may not be able to use Form 1040A or Form 1040EZ. Tax form 1040ez See the instructions to these forms for details. Tax form 1040ez Reporting your withholding. Tax form 1040ez   Report on your tax return all federal income tax withholding shown on your Form 1099, Form SSA-1099, and/or Form RRB-1099. Tax form 1040ez Include the amount withheld in the total on line 62 of Form 1040, line 36 of Form 1040A, or line 7 of Form 1040EZ. Tax form 1040ez Form 1099-R. Tax form 1040ez   Attach Form 1099-R to your paper return if federal income tax withholding is shown in box 4. Tax form 1040ez Do not attach any other Form 1099. Tax form 1040ez Form Not Correct If you receive a form with incorrect information, you should ask the payer for a corrected form. Tax form 1040ez Call the telephone number or write to the address given for the payer on the form. Tax form 1040ez The corrected Form W-2G or Form 1099 you receive will have an “X” in the “CORRECTED” box at the top of the form. Tax form 1040ez A special form, Form W-2c, Corrected Wage and Tax Statement, is used to correct a Form W-2. Tax form 1040ez In certain situations, you will receive two forms in place of the original incorrect form. Tax form 1040ez This will happen when your taxpayer identification number is wrong or missing, your name and address are wrong, or you received the wrong type of form (for example, a Form 1099-DIV instead of a Form 1099-INT). Tax form 1040ez One new form you receive will be the same incorrect form or have the same incorrect information, but all money amounts will be zero. Tax form 1040ez This form will have an “X” in the “CORRECTED” box at the top of the form. Tax form 1040ez The second new form should have all the correct information, prepared as though it is the original (the “CORRECTED” box will not be checked). Tax form 1040ez Form Received After Filing If you file your return and you later receive a form for income that you did not include on your return, report the income and take credit for any income tax withheld by filing Form 1040X, Amended U. Tax form 1040ez S. Tax form 1040ez Individual Income Tax Return. Tax form 1040ez Separate Returns If you are married but file a separate return, you can take credit only for the tax withheld from your own income. Tax form 1040ez Do not include any amount withheld from your spouse's income. Tax form 1040ez However, different rules may apply if you live in a community property state. Tax form 1040ez Community property states. Tax form 1040ez   The following are community property states. Tax form 1040ez Arizona. Tax form 1040ez California. Tax form 1040ez Idaho. Tax form 1040ez Louisiana. Tax form 1040ez Nevada. Tax form 1040ez New Mexico. Tax form 1040ez Texas. Tax form 1040ez Washington. Tax form 1040ez Wisconsin. Tax form 1040ez Generally, if you live in a community property state and file a separate return, you and your spouse each must report half of all community income in addition to your own separate income. Tax form 1040ez If you are required to report half of all community income, you are entitled to take credit for half of all taxes withheld on the community income. Tax form 1040ez If you were divorced during the year, each of you generally must report half the community income and can take credit for half the withholding on that community income for the period before the divorce. Tax form 1040ez   For more information on these rules, and some exceptions, see Publication 555, Community Property. Tax form 1040ez Fiscal Years (FY) If you file your tax return on the basis of a fiscal year (a 12-month period ending on the last day of any month except December), you must follow special rules, described below, to determine your credit for federal income tax withholding. Tax form 1040ez Fiscal year withholding. Tax form 1040ez    You can claim credit on your tax return only for the tax withheld during the calendar year (CY) ending within your fiscal year. Tax form 1040ez You cannot claim credit for any of the tax withheld during the calendar year beginning in your fiscal year. Tax form 1040ez You will be able to claim credit for that withholding on your return for your next fiscal year. Tax form 1040ez   The Form W-2 or 1099 you receive for the calendar year that ends during your fiscal year will show the tax withheld and the income you received during that calendar year. Tax form 1040ez   Although you take credit for all the withheld tax shown on the form, report only the part of the income shown on the form that you received during your fiscal year. Tax form 1040ez Add to that the income you received during the rest of your fiscal year. Tax form 1040ez Example. Tax form 1040ez Miles Hanson files his return for a fiscal year ending June 30, 2013. Tax form 1040ez In January 2013, he received a Form W-2 that showed that his wages for 2012 were $31,200 and that his income tax withheld was $3,380. Tax form 1040ez His records show that he had received $15,000 of the wages by June 30, 2012, and $16,200 from July 1 through December 31, 2012. Tax form 1040ez See Table 3-1 . Tax form 1040ez On his return for the fiscal year ending June 30, 2013, Miles will report the $16,200 he was paid in July through December of 2012, plus the $18,850 he was paid during the rest of the fiscal year, January 1, 2013, through June 30, 2013. Tax form 1040ez However, he takes credit for all $3,380 that was withheld during 2012. Tax form 1040ez On his return for the fiscal year ending June 30, 2012, he reported the $15,000 he was paid in January through June 2012, but took no credit for the tax withheld during that time. Tax form 1040ez On his return for the fiscal year ending June 30, 2014, he will take the credit for any tax withheld during 2013 but not for any tax withheld during 2014. Tax form 1040ez Table 3-1. Tax form 1040ez Example for Fiscal Year Ending June 30, 2013—Miles Hanson Date Form W-2 Miles' records Tax return for FY ending 6/30/20121 Tax return for FY ending 6/30/2013 Wages With- holding Wages With- holding Wages With- holding Wages With- holding CY 20122 $31,200 $3,380             1/1/2012 –  6/30/2012     $15,000 $1,600 $15,000       7/1/2012 –  12/31/2012     $16,200 $1,780     $16,200 $3,380 CY 2013 $37,700 $4,316 3             1/1/2013 –  6/30/2013     $18,850 $2,158     $18,850   7/1/2013 –  12/31/2013     $18,850 4 $2,158         1Miles' tax return for FY ending 6/30/2012 also included his wages for 7/1–12/31/2011 and the withholding shown on his 2011 Form W-2. Tax form 1040ez  2Calendar year (January 1 – December 31). Tax form 1040ez   3Withholding shown on 2013 Form W-2 ($4,316) will be included in Miles' tax return for FY ending 6/30/2014, the fiscal year in which calendar year 2013 ends. Tax form 1040ez   4Wages for 7/1–12/31/2013 ($18,850) will be included in Miles' tax return for FY ending 6/30/2014, the fiscal year in which the wages were received. Tax form 1040ez Backup withholding. Tax form 1040ez   If income tax has been withheld under the backup withholding rule, take credit for it on your tax return for the fiscal year in which you received the income. Tax form 1040ez Example. Tax form 1040ez Emily Smith's records show that she received income in November 2013 and February 2014 from which there was backup withholding ($100 and $50, respectively). Tax form 1040ez Emily takes credit for the entire $150 of backup withholding on her tax return for the fiscal year ending September 30, 2014. Tax form 1040ez Estimated Tax Take credit for all your estimated tax payments for 2013 on line 63 of Form 1040 or line 37 of Form 1040A. Tax form 1040ez Include any overpayment from 2012 that you had credited to your 2013 estimated tax. Tax form 1040ez You must use Form 1040 or Form 1040A if you paid estimated tax. Tax form 1040ez You cannot file Form 1040EZ. Tax form 1040ez If you were a beneficiary of an estate or trust, you should receive a Schedule K-1 (Form 1041), Beneficiary's Share of Income, Deductions, Credits, etc. Tax form 1040ez , from the fiduciary. Tax form 1040ez If you have estimated taxes credited to you from the estate or trust (from Schedule K-1 (Form 1041)), you must report the estimated taxes on Schedule E (Form 1040). Tax form 1040ez On the dotted line next to the entry space for line 37 of Schedule E (Form 1040), enter “ES payment claimed” and the amount. Tax form 1040ez However, do not include this amount in the total on line 37. Tax form 1040ez Instead, enter the amount on Form 1040, line 63. Tax form 1040ez This estimated tax payment for 2013 is treated as being made by you on January 15, 2014. Tax form 1040ez Name changed. Tax form 1040ez   If you changed your name, and you made estimated tax payments using your former name, attach a statement to the front of your paper tax return indicating: When you made the payments, The amount of each payment, Your name when you made the payments, and The social security number under which you made the payments. Tax form 1040ez  The statement should cover payments you made jointly with your spouse as well as any you made separately. Tax form 1040ez   Be sure to report the change to your local Social Security Administration office before filing your 2014 tax return. Tax form 1040ez This prevents delays in processing your return and issuing refunds. Tax form 1040ez It also safeguards your future social security benefits. Tax form 1040ez For more information, call the Social Security Administration at 1-800-772-1213. Tax form 1040ez Separate Returns If you and your spouse made separate estimated tax payments for 2013 and you file separate returns, you can take credit only for your own payments. Tax form 1040ez If you made joint estimated tax payments, you must decide how to divide the payments between your returns. Tax form 1040ez One of you can claim all of the estimated tax paid and the other none, or you can divide it in any other way you agree on. Tax form 1040ez If you cannot agree, you must divide the payments in proportion to each spouse's individual tax as shown on your separate returns for 2013. Tax form 1040ez Example. Tax form 1040ez James and Evelyn Brown made joint estimated tax payments for 2013 totaling $3,000. Tax form 1040ez They file separate 2013 Forms 1040. Tax form 1040ez James' tax is $4,000 and Evelyn's is $1,000. Tax form 1040ez If they do not agree on how to divide the $3,000, they must divide it proportionately between their returns. Tax form 1040ez Because James' tax ($4,000) is 80% of the total tax ($5,000), his share of the estimated tax is $2,400 (80% of $3,000). Tax form 1040ez The balance, $600 (20% of $3,000), is Evelyn's share. Tax form 1040ez Divorced Taxpayers If you made joint estimated tax payments for 2013 and you were divorced during the year, either you or your former spouse can claim all of the joint payments, or you each can claim part of them. Tax form 1040ez If you cannot agree on how to divide the payments, you must divide them in proportion to each spouse's individual tax as shown on your separate returns for 2013. Tax form 1040ez See Example earlier under Separate Returns. Tax form 1040ez If you claim any of the joint payments on your tax return, enter your former spouse's social security number (SSN) in the space provided at the top of page 1 of Form 1040 or Form 1040A. Tax form 1040ez If you divorced and remarried in 2013, enter your present spouse's SSN in that space. Tax form 1040ez Enter your former spouse's SSN, followed by “DIV,” under Payments to the left of Form 1040, line 63, or in the blank space to the left of Form 1040A, line 37. Tax form 1040ez Excess Social Security or Railroad Retirement Tax Withholding Most employers must withhold social security tax from your wages. Tax form 1040ez In some cases, however, the federal government and state and local governments do not have to withhold social security tax from their employees' wages. Tax form 1040ez If you work for a railroad employer, that employer must withhold tier 1 railroad retirement (RRTA) tax and tier 2 RRTA tax. Tax form 1040ez Two or more employers. Tax form 1040ez   If you worked for two or more employers in 2013, too much social security tax or tier 1 RRTA tax may have been withheld from your pay. Tax form 1040ez You may be able to claim the excess as a credit against your income tax when you file your return. Tax form 1040ez Table 3-2 shows the maximum amount that should have been withheld for any of these taxes for 2013. Tax form 1040ez Figure the excess withholding on the appropriate worksheet. Tax form 1040ez    Table 3-2. Tax form 1040ez Maximum Social Security and RRTA Withholding for 2013 Type of tax Maximum wages subject to tax Tax rate Maximum tax to be withheld Social security $113,700 6. Tax form 1040ez 2% $7,049. Tax form 1040ez 40 Tier 1 RRTA $113,700 6. Tax form 1040ez 2% $7,049. Tax form 1040ez 40 Tier 2 RRTA $84,300 4. Tax form 1040ez 4% $3,709. Tax form 1040ez 20 Joint returns. Tax form 1040ez   If you are filing a joint return, you and your spouse must figure any excess social security or tier 1 RRTA separately. Tax form 1040ez Note. Tax form 1040ez All wages are subject to Medicare tax withholding. Tax form 1040ez Employer's error. Tax form 1040ez   If you had only one employer and he or she withheld too much social security, Medicare, or tier 1 RRTA tax, ask the employer to refund the excess amount to you. Tax form 1040ez If the employer refuses to refund the overcollection, ask for a statement indicating the amount of the overcollection to support your claim. Tax form 1040ez File a claim for refund using Form 843, Claim for Refund and Request for Abatement. Tax form 1040ez Worksheet for Nonrailroad Employees If you did not work for a railroad during 2013, figure the excess social security withholding on Worksheet 3-1. Tax form 1040ez Note. Tax form 1040ez If you worked for both a railroad employer and a nonrailroad employer, use Worksheet 3-2, to figure excess social security and tier 1 RRTA tax. Tax form 1040ez Where to claim credit for excess social security withholding. Tax form 1040ez   If you file Form 1040, enter the excess on line 69. Tax form 1040ez   If you file Form 1040A, include the excess in the total on line 41. Tax form 1040ez Write “Excess SST” and show the amount of the credit in the space to the left of the line. Tax form 1040ez   You cannot claim excess social security tax withholding on Form 1040EZ. Tax form 1040ez Worksheets for Railroad Employees If you worked for a railroad during 2013, figure your excess withholding on Worksheet 3-2 and 3-3, as appropriate. Tax form 1040ez Where to claim credit for excess tier 1 RRTA withholding. Tax form 1040ez   If you file Form 1040, enter the excess on line 69. Tax form 1040ez   If you file Form 1040A, include the excess in the total on line 41. Tax form 1040ez Write “Excess SST” and show the amount of the credit in the space to the left of the line. Tax form 1040ez   You cannot claim excess tier 1 RRTA withholding on Form 1040EZ. Tax form 1040ez How to claim refund of excess tier 2 RRTA. Tax form 1040ez   To claim a refund of tier 2 tax, use Form 843. Tax form 1040ez Be sure to attach a copy of all of your Forms W-2. Tax form 1040ez   See Worksheet 3-3 and the Instructions for Form 843, for more details. Tax form 1040ez Worksheet 3-1. Tax form 1040ez Excess Social Security—Nonrailroad Employees 1. Tax form 1040ez Add all social security tax withheld (but not more than  $7,049. Tax form 1040ez 40 for each employer). Tax form 1040ez This tax should be shown  in box 4 of your Forms W-2. Tax form 1040ez Enter the total here 1. Tax form 1040ez   2. Tax form 1040ez Enter any uncollected social security tax on tips or group-term life insurance on Form 1040, line 60, identified by “UT” 2. Tax form 1040ez   3. Tax form 1040ez Add lines 1 and 2. Tax form 1040ez If $7,049. Tax form 1040ez 40 or less, stop here. Tax form 1040ez You cannot claim the credit 3. Tax form 1040ez   4. Tax form 1040ez Social security limit 4. Tax form 1040ez $7,049. Tax form 1040ez 40 5. Tax form 1040ez Excess. Tax form 1040ez Subtract line 4 from line 3 5. Tax form 1040ez   Worksheet 3-2. Tax form 1040ez Excess Social Security and Tier 1 RRTA—Railroad Employees 1. Tax form 1040ez Add all social security and tier 1 RRTA tax withheld (but not more than $7,049. Tax form 1040ez 40 for each employer). Tax form 1040ez Social security tax should be shown in box 4 and tier 1 RRTA should be shown  in box 14 of your Forms W-2. Tax form 1040ez Enter the total here 1. Tax form 1040ez   2. Tax form 1040ez Enter any uncollected social security and tier 1 RRTA tax on tips or group-term life insurance on Form 1040, line 60, identified by “UT” 2. Tax form 1040ez   3. Tax form 1040ez Add lines 1 and 2. Tax form 1040ez If $7,049. Tax form 1040ez 40 or less, stop here. Tax form 1040ez You cannot claim the credit 3. Tax form 1040ez   4. Tax form 1040ez Social security and tier 1 RRTA tax limit 4. Tax form 1040ez $7,049. Tax form 1040ez 40 5. Tax form 1040ez Excess. Tax form 1040ez Subtract line 4 from line 3 5. Tax form 1040ez   Worksheet 3-3. Tax form 1040ez Excess Tier 2 RRTA—Railroad Employees 1. Tax form 1040ez Add all tier 2 RRTA tax withheld (but not more than $3,709. Tax form 1040ez 20 for each employer). Tax form 1040ez Box 14 of your Forms W-2 should show tier 2 RRTA tax. Tax form 1040ez Enter the total here 1. Tax form 1040ez   2. Tax form 1040ez Enter any uncollected tier 2 RRTA tax on tips or group-term life insurance on Form 1040, line 60, identified by “UT” 2. Tax form 1040ez   3. Tax form 1040ez Add lines 1 and 2. Tax form 1040ez If $3,709. Tax form 1040ez 20 or less, stop here. Tax form 1040ez You cannot claim the credit. Tax form 1040ez 3. Tax form 1040ez   4. Tax form 1040ez Tier 2 RRTA tax limit 4. Tax form 1040ez $3,709. Tax form 1040ez 20 5. Tax form 1040ez Excess. Tax form 1040ez Subtract line 4 from line 3. Tax form 1040ez 5. Tax form 1040ez   Prev  Up  Next   Home   More Online Publications