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Tax Planning Us File Your Own Taxes

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Tax Planning Us File Your Own Taxes

Tax planning us file your own taxes Other Methods of Depreciation Table of Contents Topics - This chapter discusses: Useful Items - You may want to see: How To Figure the DeductionBasis Useful Life Salvage Value Methods To UseStraight Line Method Declining Balance Method Income Forecast Method How To Change Methods DispositionsSale or exchange. Tax planning us file your own taxes Property not disposed of or abandoned. Tax planning us file your own taxes Special rule for normal retirements from item accounts. Tax planning us file your own taxes Abandoned property. Tax planning us file your own taxes Single item accounts. Tax planning us file your own taxes Multiple property account. Tax planning us file your own taxes Topics - This chapter discusses: How to figure the deduction Methods to use How to change methods Dispositions Useful Items - You may want to see: Publication 544 Sales and Other Dispositions of Assets 551 Basis of Assets 583 Starting a Business and Keeping Records 946 How To Depreciate Property Form (and Instructions) 3115 Application for Change in Accounting Method 4562 Depreciation and Amortization Schedule C (Form 1040) Profit or Loss From Business If your property is being depreciated under ACRS, you must continue to use rules for depreciation that applied when you placed the property in service. Tax planning us file your own taxes If your property qualified for MACRS, you must depreciate it under MACRS. Tax planning us file your own taxes See Publication 946. Tax planning us file your own taxes However, you cannot use MACRS for certain property because of special rules that exclude it from MACRS. Tax planning us file your own taxes Also, you can elect to exclude certain property from being depreciated under MACRS. Tax planning us file your own taxes Property that you cannot depreciate using MACRS includes: Intangible property, Property you can elect to exclude from MACRS that you properly depreciate under a method that is not based on a term of years, Certain public utility property, Any motion picture film or video tape, Any sound recording, and Certain real and personal property placed in service before 1987. Tax planning us file your own taxes Intangible property. Tax planning us file your own taxes   You cannot depreciate intangible property under ACRS or MACRS. Tax planning us file your own taxes You depreciate intangible property using any other reasonable method, usually, the straight line method. Tax planning us file your own taxes Note. Tax planning us file your own taxes The cost of certain intangible property that you acquire after August 10, 1993, must be amortized over a 15-year period. Tax planning us file your own taxes For more information, see chapter 12 of Publication 535. Tax planning us file your own taxes Public utility property. Tax planning us file your own taxes   The law excludes from MACRS any public utility property for which the taxpayer does not use a normalization method of accounting. Tax planning us file your own taxes This type of property is subject to depreciation under a special rule. Tax planning us file your own taxes Videocassettes. Tax planning us file your own taxes   If you are in the videocassette rental business, you can depreciate those videocassettes purchased for rental. Tax planning us file your own taxes You can depreciate the cost less salvage value of those videocassettes that have a useful life over one year using either: The straight line method, or The income forecast method. Tax planning us file your own taxes The straight line method, salvage value, and useful life are discussed later under Methods To Use. Tax planning us file your own taxes You can deduct in the year of purchase as a business expense the cost of any cassette that has a useful life of one year or less. Tax planning us file your own taxes How To Figure the Deduction Two other reasonable methods can be used to figure your deduction for property not covered under ACRS or MACRS. Tax planning us file your own taxes These methods are straight line and declining balance. Tax planning us file your own taxes To figure depreciation using these methods, you must generally determine three things about the property you intend to depreciate. Tax planning us file your own taxes They are: The basis, The useful life, and The estimated salvage value at the end of its useful life. Tax planning us file your own taxes The amount of the deduction in any year also depends on which method of depreciation you choose. Tax planning us file your own taxes Basis To deduct the proper amount of depreciation each year, first determine your basis in the property you intend to depreciate. Tax planning us file your own taxes The basis used for figuring depreciation is the same as the basis that would be used for figuring the gain on a sale. Tax planning us file your own taxes Your original basis is usually the purchase price. Tax planning us file your own taxes However, if you acquire property in some other way, such as inheriting it, getting it as a gift, or building it yourself, you have to figure your original basis in a different way. Tax planning us file your own taxes Adjusted basis. Tax planning us file your own taxes   Events will often change the basis of property. Tax planning us file your own taxes When this occurs, the changed basis is called the adjusted basis. Tax planning us file your own taxes Some events, such as improvements you make, increase basis. Tax planning us file your own taxes Events such as deducting casualty losses and depreciation decrease basis. Tax planning us file your own taxes If basis is adjusted, the depreciation deduction may also have to be changed, depending on the reason for the adjustment and the method of depreciation you are using. Tax planning us file your own taxes   Publication 551 explains how to figure basis for property acquired in different ways. Tax planning us file your own taxes It also discusses what items increase and decrease basis, how to figure adjusted basis, and how to allocate cost if you buy several pieces of property at one time. Tax planning us file your own taxes Useful Life The useful life of a piece of property is an estimate of how long you can expect to use it in your trade or business, or to produce income. Tax planning us file your own taxes It is the length of time over which you will make yearly depreciation deductions of your basis in the property. Tax planning us file your own taxes It is how long it will continue to be useful to you, not how long the property will last. Tax planning us file your own taxes Many things affect the useful life of property, such as: Frequency of use, Age when acquired, Your repair policy, and Environmental conditions. Tax planning us file your own taxes The useful life can also be affected by technological improvements, progress in the arts, reasonably foreseeable economic changes, shifting of business centers, prohibitory laws, and other causes. Tax planning us file your own taxes Consider all these factors before you arrive at a useful life for your property. Tax planning us file your own taxes The useful life of the same type of property varies from user to user. Tax planning us file your own taxes When you determine the useful life of your property, keep in mind your own experience with similar property. Tax planning us file your own taxes You can use the general experience of the industry you are in until you are able to determine a useful life of your property from your own experience. Tax planning us file your own taxes Change in useful life. Tax planning us file your own taxes   You base your estimate of useful life on certain facts. Tax planning us file your own taxes If these facts change significantly, you can adjust your estimate of the remaining useful life. Tax planning us file your own taxes However, you redetermine the estimated useful life only when the change is substantial and there is a clear reason for making the change. Tax planning us file your own taxes Salvage Value It is important for you to accurately determine the correct salvage value of the property you want to depreciate. Tax planning us file your own taxes You generally cannot depreciate property below a reasonable salvage value. Tax planning us file your own taxes Determining salvage value. Tax planning us file your own taxes   Salvage value is the estimated value of property at the end of its useful life. Tax planning us file your own taxes It is what you expect to get for the property if you sell it after you can no longer use it productively. Tax planning us file your own taxes You must estimate the salvage value of a piece of property when you first acquire it. Tax planning us file your own taxes   Salvage value is affected both by how you use the property and how long you use it. Tax planning us file your own taxes If it is your policy to dispose of property that is still in good operating condition, the salvage value can be relatively large. Tax planning us file your own taxes However, if your policy is to use property until it is no longer usable, its salvage value can be its junk value. Tax planning us file your own taxes Changing salvage value. Tax planning us file your own taxes   Once you determine the salvage value for property, you should not change it merely because prices have changed. Tax planning us file your own taxes However, if you redetermine the useful life of property, as discussed earlier under Change in useful life, you can also redetermine the salvage value. Tax planning us file your own taxes When you redetermine the salvage value, take into account the facts that exist at the time. Tax planning us file your own taxes Net salvage. Tax planning us file your own taxes   Net salvage is the salvage value of property minus what it costs to remove it when you dispose of it. Tax planning us file your own taxes You can choose either salvage value or net salvage when you figure depreciation. Tax planning us file your own taxes You must consistently use the one you choose and the treatment of the costs of removal must be consistent with the practice adopted. Tax planning us file your own taxes However, if the cost to remove the property is more than the estimated salvage value, then net salvage is zero. Tax planning us file your own taxes Your salvage value can never be less than zero. Tax planning us file your own taxes Ten percent rule. Tax planning us file your own taxes   If you acquire personal property that has a useful life of 3 years or more, you can use an amount for salvage value that is less than your actual estimate. Tax planning us file your own taxes You can subtract from your estimate of salvage value an amount equal to 10% of your basis in the property. Tax planning us file your own taxes If salvage value is less than 10% of basis, you can ignore salvage value when you figure depreciation. Tax planning us file your own taxes Methods To Use Two methods of depreciation are the straight line and declining balance methods. Tax planning us file your own taxes If ACRS or MACRS does not apply, you can use one of these methods. Tax planning us file your own taxes The straight line and declining balance methods discussed in this section are not figured in the same way as straight line or declining balance methods under MACRS. Tax planning us file your own taxes Straight Line Method Before 1981, you could use any reasonable method for every kind of depreciable property. Tax planning us file your own taxes One of these methods was the straight line method. Tax planning us file your own taxes This method was also used for intangible property. Tax planning us file your own taxes It lets you deduct the same amount of depreciation each year. Tax planning us file your own taxes To figure your deduction, determine the adjusted basis of your property, its salvage value, and its estimated useful life. Tax planning us file your own taxes Subtract the salvage value, if any, from the adjusted basis. Tax planning us file your own taxes The balance is the total amount of depreciation you can take over the useful life of the property. Tax planning us file your own taxes Divide the balance by the number of years remaining in the useful life. Tax planning us file your own taxes This gives you the amount of your yearly depreciation deduction. Tax planning us file your own taxes Unless there is a big change in adjusted basis, or useful life, this amount will stay the same throughout the time you depreciate the property. Tax planning us file your own taxes If, in the first year, you use the property for less than a full year, you must prorate your depreciation deduction for the number of months in use. Tax planning us file your own taxes Example. Tax planning us file your own taxes In April 1994, Frank bought a franchise for $5,600. Tax planning us file your own taxes It expires in 10 years. Tax planning us file your own taxes This property is intangible property that cannot be depreciated under MACRS. Tax planning us file your own taxes Frank depreciates the franchise under the straight line method, using a 10-year useful life and no salvage value. Tax planning us file your own taxes He takes the $5,600 basis and divides that amount by 10 years ($5,600 ÷ 10 = $560, a full year's use). Tax planning us file your own taxes He must prorate the $560 for his 9 months of use in 1994. Tax planning us file your own taxes This gives him a deduction of $420 ($560 ÷ 9/12). Tax planning us file your own taxes In 1995, Frank can deduct $560 for the full year. Tax planning us file your own taxes Declining Balance Method The declining balance method allows you to recover a larger amount of the cost of the property in the early years of your use of the property. Tax planning us file your own taxes The rate cannot be more than twice the straight line rate. Tax planning us file your own taxes Rate of depreciation. Tax planning us file your own taxes   Under this method, you must determine your declining balance rate of depreciation. Tax planning us file your own taxes The initial step is to: Divide the number 1 by the useful life of your property to get a straight line rate. Tax planning us file your own taxes (For example, if property has a useful life of 5 years, its normal straight line rate of depreciation is ⅕, or 20%. Tax planning us file your own taxes ) Multiply this straight line rate by a number that is more than 1 but not more than 2 to determine the declining balance rate. Tax planning us file your own taxes Unless there is a change in the useful life during the time you depreciate the property, the rate of depreciation generally will not change. Tax planning us file your own taxes Depreciation deductions. Tax planning us file your own taxes   After you determine the rate of depreciation, multiply the adjusted basis of the property by it. Tax planning us file your own taxes This gives you the amount of your deduction. Tax planning us file your own taxes For example, if your adjusted basis at the beginning of the first year is $10,000, and your declining balance rate is 20%, your depreciation deduction for the first year is $2,000 ($10,000 ÷ 20%). Tax planning us file your own taxes To figure your depreciation deduction in the second year, you must first adjust the basis for the amount of depreciation you deducted in the first year. Tax planning us file your own taxes Subtract the previous year's depreciation from your basis ($10,000 - $2,000 = $8,000). Tax planning us file your own taxes Multiply this amount by the rate of depreciation ($8,000 ÷ 20% = $1,600). Tax planning us file your own taxes Your depreciation deduction for the second year is $1,600. Tax planning us file your own taxes   As you can see from this example, your adjusted basis in the property gets smaller each year. Tax planning us file your own taxes Also, under this method, deductions are larger in the earlier years and smaller in the later years. Tax planning us file your own taxes You can make a change to the straight line method without consent. Tax planning us file your own taxes Salvage value. Tax planning us file your own taxes   Do not subtract salvage value when you figure your yearly depreciation deductions under the declining balance method. Tax planning us file your own taxes However, you cannot depreciate the property below its reasonable salvage value. Tax planning us file your own taxes Determine salvage value using the rules discussed earlier, including the special 10% rule. Tax planning us file your own taxes Example. Tax planning us file your own taxes If your adjusted basis has been decreased to $1,000 and the rate of depreciation is 20%, your depreciation deduction should be $200. Tax planning us file your own taxes But if your estimate of salvage value was $900, you can only deduct $100. Tax planning us file your own taxes This is because $100 is the amount that would lower your adjusted basis to equal salvage value. Tax planning us file your own taxes Income Forecast Method The income forecast method requires income projections for each videocassette or group of videocassettes. Tax planning us file your own taxes You can group the videocassettes by title for making this projection. Tax planning us file your own taxes You determine the depreciation by applying a fraction to the cost less salvage value of the cassette. Tax planning us file your own taxes The numerator is the income from the videocassette for the tax year and the denominator is the total projected income for the cassette. Tax planning us file your own taxes For more information on the income forecast method, see Revenue Ruling 60-358 in Cumulative Bulletin 1960, Volume 2, on page 68. Tax planning us file your own taxes How To Change Methods In some cases, you may change your method of depreciation for property depreciated under a reasonable method. Tax planning us file your own taxes If you change your method of depreciation, it is generally a change in your method of accounting. Tax planning us file your own taxes You must get IRS consent before making the change. Tax planning us file your own taxes However, you do not need permission for certain changes in your method of depreciation. Tax planning us file your own taxes The rules discussed in this section do not apply to property depreciated under ACRS or MACRS. Tax planning us file your own taxes For information on ACRS elections,see Revocation of election, in chapter 1 under Alternate ACRS Method. Tax planning us file your own taxes Change to the straight line method. Tax planning us file your own taxes   You can change from the declining balance method to the straight line method at any time during the useful life of your property without IRS consent. Tax planning us file your own taxes However, if you have a written agreement with the IRS that prohibits a change, you must first get IRS permission. Tax planning us file your own taxes When the change is made, figure depreciation based on your adjusted basis in the property at that time. Tax planning us file your own taxes Your adjusted basis takes into account all previous depreciation deductions. Tax planning us file your own taxes Use the estimated remaining useful life of your property at the time of change and its estimated salvage value. Tax planning us file your own taxes   You can change from the declining balance method to straight line only on the original tax return for the year you first use the straight line method. Tax planning us file your own taxes You cannot make the change on an amended return filed after the due date of the original return (including extensions). Tax planning us file your own taxes   When you make the change, attach a statement to your tax return showing: When you acquired the property, Its original cost or other original basis, The total amount claimed for depreciation and other allowances since you acquired it, Its salvage value and remaining useful life, and A description of the property and its use. Tax planning us file your own taxes   After you change to straight line, you cannot change back to the declining balance method or to any other method for a period of 10 years without written permission from the IRS. Tax planning us file your own taxes Changes that require permission. Tax planning us file your own taxes   For most other changes in method of depreciation, you must get permission from the IRS. Tax planning us file your own taxes To request a change in method of depreciation, file Form 3115. Tax planning us file your own taxes File the application within the first 180 days of the tax year the change is to become effective. Tax planning us file your own taxes In most cases, there is a user fee that must accompany Form 3115. Tax planning us file your own taxes See the instructions for Form 3115 to determine if a fee is required. Tax planning us file your own taxes Changes granted automatically. Tax planning us file your own taxes   The IRS automatically approves certain changes of a method of depreciation. Tax planning us file your own taxes But, you must file Form 3115 for these automatic changes. Tax planning us file your own taxes   However, IRS can deny permission if Form 3115 is not filed on time. Tax planning us file your own taxes For more information on automatic changes, see Revenue Procedure 74-11, 1974-1 C. Tax planning us file your own taxes B. Tax planning us file your own taxes 420. Tax planning us file your own taxes Changes for which approval is not automatic. Tax planning us file your own taxes   The automatic change procedures do not apply to: Property or an account where you made a change in depreciation within the last 10 tax years (unless the change was made under the Class Life System), Class Life Asset Depreciation Range System, and Public utility property. Tax planning us file your own taxes   You must request and receive permission for these changes. Tax planning us file your own taxes To make the request, file Form 3115 during the first 180 days of the tax year for which you want the change to be effective. Tax planning us file your own taxes Change from an improper method. Tax planning us file your own taxes   If the IRS disallows the method you are using, you do not need permission to change to a proper method. Tax planning us file your own taxes You can adopt the straight line method, or any other method that would have been permitted if you had used it from the beginning. Tax planning us file your own taxes If you file your tax return using an improper method, but later file an amended return, you can use a proper method on the amended return without getting IRS permission. Tax planning us file your own taxes However, you must file the amended return before the filing date for the next tax year. Tax planning us file your own taxes Dispositions Retirement is the permanent withdrawal of depreciable property from use in your trade or business or for the production of income. Tax planning us file your own taxes You can do this by selling, exchanging, or abandoning the item of property. Tax planning us file your own taxes You can also withdraw it from use without disposing of it. Tax planning us file your own taxes For example, you could place it in a supplies or scrap account. Tax planning us file your own taxes Retirements can be either normal or abnormal depending on all facts and circumstances. Tax planning us file your own taxes The rules discussed next do not apply to MACRS and ACRS property. Tax planning us file your own taxes Normal retirement. Tax planning us file your own taxes   A normal retirement is a permanent withdrawal of depreciable property from use if the following apply: The retirement is made within the useful life you estimated originally, and The property has reached a condition at which you customarily retire or would retire similar property from use. Tax planning us file your own taxes A retirement is generally considered normal unless you can show that you retired the property because of a reason you did not consider when you originally estimated the useful life of the property. Tax planning us file your own taxes Abnormal retirement. Tax planning us file your own taxes   A retirement can be abnormal if you withdraw the property early or under other circumstances. Tax planning us file your own taxes For example, if the property is damaged by a fire or suddenly becomes obsolete and is now useless. Tax planning us file your own taxes Gain or loss on retirement. Tax planning us file your own taxes   There are special rules for figuring the gain or loss on retirement of property. Tax planning us file your own taxes The gain or loss will depend on several factors. Tax planning us file your own taxes These include the type of withdrawal, if the withdrawal was from a single property or multiple property account, and if the retirement was normal or abnormal. Tax planning us file your own taxes A single property account contains only one item of property. Tax planning us file your own taxes A multiple property account is one in which several items have been combined with a single rate of depreciation assigned to the entire account. Tax planning us file your own taxes Sale or exchange. Tax planning us file your own taxes   If property is retired by sale or exchange, you figure gain or loss by the usual rules that apply to sales or other dispositions of property. Tax planning us file your own taxes See Publication 544. Tax planning us file your own taxes Property not disposed of or abandoned. Tax planning us file your own taxes   If property is retired permanently, but not disposed of or physically abandoned, you do not recognize gain. Tax planning us file your own taxes You are allowed a loss in such a case, but only if the retirement is: An abnormal retirement, A normal retirement from a single property account in which you determined the life of each item of property separately, or A normal retirement from a multiple property account in which the depreciation rate is based on the maximum expected life of the longest lived item of property and the loss occurs before the expiration of the full useful life. Tax planning us file your own taxes However, you are not allowed a loss if the depreciation rate is based on the average useful life of the items of property in the account. Tax planning us file your own taxes   To figure your loss, subtract the estimated salvage or fair market value of the property at the date of retirement, whichever is more, from its adjusted basis. Tax planning us file your own taxes Special rule for normal retirements from item accounts. Tax planning us file your own taxes   You can generally deduct losses upon retirement of a few depreciable items of property with similar useful lives, if: You account for each one in a separate account, and You use the average useful life to figure depreciation. Tax planning us file your own taxes However, you cannot deduct losses if you use the average useful life to figure depreciation and they have a wide range of useful lives. Tax planning us file your own taxes   If you have a large number of depreciable property items and use average useful lives to figure depreciation, you cannot deduct the losses upon normal retirements from these accounts. Tax planning us file your own taxes Abandoned property. Tax planning us file your own taxes   If you physically abandon property, you can deduct as a loss the adjusted basis of the property at the time of its abandonment. Tax planning us file your own taxes However, your intent must be to discard the property so that you will not use it again or retrieve it for sale, exchange, or other disposition. Tax planning us file your own taxes Basis of property retired. Tax planning us file your own taxes   The basis for figuring gain or loss on the retirement of property is its adjusted basis at the time of retirement, as determined in the following discussions. Tax planning us file your own taxes Single item accounts. Tax planning us file your own taxes   If an item of property is accounted for in a single item account, the adjusted basis is the basis you would use to figure gain or loss for a sale or exchange of the property. Tax planning us file your own taxes This is generally the cost or other basis of the item of property less depreciation. Tax planning us file your own taxes See Publication 551. Tax planning us file your own taxes Multiple property account. Tax planning us file your own taxes   For a normal retirement from a multiple property account, if you figured depreciation using the average expected useful life, the adjusted basis is the salvage value estimated for the item of property when it was originally acquired. Tax planning us file your own taxes If you figured depreciation using the maximum expected useful life of the longest lived item of property in the account, you must use the depreciation method used for the multiple property account and a rate based on the maximum expected useful life of the item of property retired. Tax planning us file your own taxes   You make the adjustment for depreciation for an abnormal retirement from a multiple property account at the rate that would be proper if the item of property was depreciated in a single property account. Tax planning us file your own taxes The method of depreciation used for the multiple property account is used. Tax planning us file your own taxes You base the rate on either the average expected useful life or the maximum expected useful life of the retired item of property, depending on the method used to determine the depreciation rate for the multiple property account. Tax planning us file your own taxes Prev  Up  Next   Home   More Online Publications
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SOI Tax Stats - International Individual Tax Statistics

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Here you will find links to the Statistics of Income studies relating to individual taxpayers in an international context. For each of these areas, there are text articles and/or statistical tables that include both recent and historical data.

International Business Tax Statistics

Overview of U.S. Taxes on International Income

Foreign Recipients of U.S. Income Provides data on income paid to nonresident aliens and the amount of tax withheld by the U.S. Government.  Data are taken from Form 1042-S.
Foreign Recipients of U.S. Partnership Income Provides data on the taxable income allocated by U.S. partnerships to foreign partners and the U.S. tax withheld on this income. This study is conducted anually. Data are taken from Forms 8805.
Foreign Trusts Provides data on foreign trusts that have U.S. "persons" as grantors, transferors, or beneficiaries.  This study is conducted every 4 years.  Data are taken from Forms 3520 and 3520-A.
Individual Foreign Earned Income/Foreign Tax Credit Provides data on foreign-source income, deductions, taxes, and foreign tax credit reported on individual income tax returns.  This study is conducted every 5 years.  Data are taken from Forms 2555 and 1116.
International Boycotts Provides data on the business operations of U.S. entities that participate in international economic boycotts not sanctioned by the U.S. Government.  Data are taken from Form 5713.
Nonresident Alien Estate Tax Returns Provides data on estate tax returns filed for non-U.S. citizens residing abroad who owned at least $60,000 worth of property within the U.S. at time of death. This study is conducted every 2 years.  Data are taken from Form 706-NA.
Page Last Reviewed or Updated: 10-Feb-2014

The Tax Planning Us File Your Own Taxes

Tax planning us file your own taxes 6. Tax planning us file your own taxes   Estimated Tax Table of Contents Who Must Make Estimated Tax Payments Estimated tax is a method used to pay tax on income that is not subject to withholding. Tax planning us file your own taxes This income includes self-employment income, interest, dividends, alimony, rent, gains from the sale of assets, prizes, and awards. Tax planning us file your own taxes Income tax generally is withheld from pensions and annuity payments you receive. Tax planning us file your own taxes However, if the tax withheld from your pension (or other) income is not enough, you may have to pay estimated tax. Tax planning us file your own taxes If you do not pay enough tax through withholding, by making estimated tax payments, or both, you may be charged a penalty. Tax planning us file your own taxes Who Must Make Estimated Tax Payments If you had a tax liability for 2013, you may have to pay estimated tax for 2014. Tax planning us file your own taxes In most cases, you must pay estimated tax for 2014 if both of the following apply. Tax planning us file your own taxes You expect to owe at least $1,000 in tax for 2014, after subtracting your withholding and refundable credits. Tax planning us file your own taxes 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. Tax planning us file your own taxes The 2013 tax return must cover all 12 months. Tax planning us file your own taxes If all of your income will be subject to income tax withholding, you probably do not need to make estimated tax payments. Tax planning us file your own taxes For more information on estimated tax, see Publication 505. Tax planning us file your own taxes Prev  Up  Next   Home   More Online Publications