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1040 Ez Electronic Filing

1040 ez electronic filing Index A Additional Medicare Tax, Step 5. 1040 ez electronic filing , Line 18. 1040 ez electronic filing Address change, Change of address. 1040 ez electronic filing Adjustments to income Estimated tax, Adjustments to income. 1040 ez electronic filing Withholding allowances, Adjustments to income (worksheet line 4). 1040 ez electronic filing Worksheet instructions, Deductions and Adjustments Worksheet, Net deductions and adjustments (worksheet line 8). 1040 ez electronic filing AGI, AGI. 1040 ez electronic filing Expected AGI, Expected AGI—Line 1 Aliens Nonresident aliens, Aliens Amended returns, Form Received After Filing, Amended returns. 1040 ez electronic filing Annualized estimated tax worksheets, Worksheet 2-9. 1040 ez electronic filing 2014 Annualized Estimated Tax Worksheet, Worksheet 2-9. 1040 ez electronic filing 2014 Annualized Estimated Tax Worksheet(Continued) Annualized - Capital gains, Worksheet 2-12. 1040 ez electronic filing 2014 Annualized Estimated Tax Worksheet—Line 12 Qualified Dividends and Capital Gain Tax Worksheet Annualized - Foreign Earned Income, Worksheet 2-13. 1040 ez electronic filing 2014 Annualized Estimated Tax Worksheet—Line 12 Foreign Earned Income Tax Worksheet Annualized - Phaseout of itemized deductions, Worksheet 2-10. 1040 ez electronic filing 2014 Annualized Estimated Tax Worksheet—Line 6 Phaseout of Itemized Deductions Annualized - Qualified dividends, Worksheet 2-12. 1040 ez electronic filing 2014 Annualized Estimated Tax Worksheet—Line 12 Qualified Dividends and Capital Gain Tax Worksheet Annualized - Reduction of exemption amount, Worksheet 2-11. 1040 ez electronic filing 2014 Annualized Estimated Tax Worksheet—Line 10 Reduction of Exemption Amount Annualized income installment method, Annualized Income Installment Method Capital gains worksheet, underpayment penalty, Worksheet 4-1. 1040 ez electronic filing 2013 Form 2210, Schedule AI—Line 12 Qualified Dividends and Capital Gain Tax Worksheet Form 2210, Schedule AI, Annualized Income Installment Method (Schedule AI) Qualified dividends worksheet, underpayment penalty, Worksheet 4-1. 1040 ez electronic filing 2013 Form 2210, Schedule AI—Line 12 Qualified Dividends and Capital Gain Tax Worksheet Underpayment penalty, (Schedule AI), Annualized Income Installment Method (Schedule AI) Annuities, Pensions and Annuities Assistance (see Tax help) B Backup withholding, Backup Withholding, Penalties. 1040 ez electronic filing Credit against income tax, Backup withholding. 1040 ez electronic filing C Capital gains and losses Annualized estimated tax, Tax on net capital gain. 1040 ez electronic filing Estimated tax on net capital gain, Tax on net capital gain. 1040 ez electronic filing Qualified dividends, Tax on qualified dividends and capital gains. 1040 ez electronic filing Casualty and theft losses, Itemized deductions (worksheet line 1). 1040 ez electronic filing Waiver of penalty, Waiver of Penalty Change of address, Change of address. 1040 ez electronic filing Change of name, Name changed. 1040 ez electronic filing Charitable contributions, Itemized deductions (worksheet line 1). 1040 ez electronic filing Child and dependent care credit Personal Allowances Worksheet (Form W-4), Child and dependent care credit (worksheet line F). 1040 ez electronic filing Child tax credit Personal Allowances Worksheet (Form W-4), Child tax credit (worksheet line G). 1040 ez electronic filing Claim of right, Itemized deductions (worksheet line 1). 1040 ez electronic filing Commodity credit corporation loans, Federal Payments Community property states, Community property states. 1040 ez electronic filing Compensation, Salaries and Wages Independent contractors, backup withholding, Backup Withholding Supplemental wages, Supplemental Wages Tips, Tips Wages and salaries, Salaries and Wages Crediting of overpayment, Credit an Overpayment Credits 2013 withholding and estimated taxes, Credit for Withholding and Estimated Tax for 2013 Deductions and Adjustments Worksheet (Form W-4), Tax credits (worksheet line 5). 1040 ez electronic filing Estimated tax against income tax, Estimated Tax Excess withholding on social security or railroad retirement taxes, Excess Social Security or Railroad Retirement Tax Withholding Expected taxes and credits, Expected Taxes and Credits— Lines 6–13c Withholding allowances, Tax credits (worksheet line 5). 1040 ez electronic filing Withholding tax, credit for, Withholding Criminal penalties Willfully false or fraudulent Form W-4, Penalties Crop insurance payments, Federal Payments Cumulative wage method of withholding, Cumulative Wage Method D Deductions Home mortgage interest, Itemized deductions (worksheet line 1). 1040 ez electronic filing Worksheet instructions, Deductions and Adjustments Worksheet Dependents Exemptions, Dependents. 1040 ez electronic filing Disabled persons Impairment-related work expenses, Itemized deductions (worksheet line 1). 1040 ez electronic filing Disaster Waiver of penalty, Waiver of Penalty Dividends Backup withholding, Backup Withholding Underreported, Underreported interest or dividends. 1040 ez electronic filing Divorced taxpayers Estimated tax credit, Divorced Taxpayers Form W-4, Single. 1040 ez electronic filing Domestic help, Household workers. 1040 ez electronic filing Definition, Household workers. 1040 ez electronic filing Withholding, Household workers. 1040 ez electronic filing E Earned income credit (EIC), What's New for 2014 Eligible rollover distributions, Eligible Rollover Distributions Employee business expenses Accountable plans, Accountable plan. 1040 ez electronic filing Nonaccountable plans, Nonaccountable plan. 1040 ez electronic filing Reimbursements, Expense allowances. 1040 ez electronic filing Employer Identification Numbers (EINs), Taxpayer identification number. 1040 ez electronic filing Employers Excess withholding on social security and railroad retirement taxes, Two or more employers. 1040 ez electronic filing , Employer's error. 1040 ez electronic filing Repaying withheld tax, Repaying withheld tax. 1040 ez electronic filing Tips, Tips Withholding rules, Rules Your Employer Must Follow Estate beneficiaries Underpayment penalty, Estate or trust payments of estimated tax. 1040 ez electronic filing Estate tax Income in respect of a decedent, Itemized deductions (worksheet line 1). 1040 ez electronic filing Estates Estimated tax, Estates and Trusts Estimated tax Adjustments to income, Adjustments to income. 1040 ez electronic filing Aliens, Aliens, Nonresident aliens. 1040 ez electronic filing Amended tax, Regular Installment Method Annualized income installment method, Annualized Income Installment Method Change in amount, Change in estimated tax. 1040 ez electronic filing Change of address, Change of address. 1040 ez electronic filing Change of name, Name changed. 1040 ez electronic filing Credit against income tax, Estimated Tax Crediting of overpayment, Credit an Overpayment Divorced taxpayers, Divorced Taxpayers Estates and trusts, Estates and Trusts Exemptions, Exemptions—line 4. 1040 ez electronic filing Expected AGI, Expected AGI—Line 1 Expected taxable income, Expected Taxable Income— Lines 2–5 Expected taxes and credits, Expected Taxes and Credits— Lines 6–13c Farmers and fishermen, Farmers and Fishermen, Farmers and fishermen. 1040 ez electronic filing , Farmers and Fishermen Fiscal year taxpayers, Fiscal year taxpayers. 1040 ez electronic filing Higher income individuals, Higher income taxpayers. 1040 ez electronic filing How to figure, How To Figure Estimated Tax, How To Figure Each Payment How to pay, How To Pay Estimated Tax Instructions for Worksheet 2-9, annualized estimated tax, Instructions for the 2014 Annualized Estimated Tax Worksheet (Worksheet 2-9) Itemized deductions, Itemized deductions—line 2. 1040 ez electronic filing Married taxpayers, Married Taxpayers Net capital gain, Tax on net capital gain. 1040 ez electronic filing , Tax on net capital gain. 1040 ez electronic filing No standard deduction, No standard deduction. 1040 ez electronic filing Nonresident aliens, Nonresident aliens. 1040 ez electronic filing Overpayment, Credit an Overpayment Payment vouchers, Pay by Check or Money Order Using the Estimated Tax Payment Voucher Payments not required, Estimated Tax Payments Not Required Regular installment method, Regular Installment Method Required annual payment, Required Annual Payment— Line 14c Self-employment income, Self-employment income. 1040 ez electronic filing Separate returns, Separate Returns Sick pay, Estimated tax. 1040 ez electronic filing Standard deduction, Standard deduction—line 2. 1040 ez electronic filing , Line 7. 1040 ez electronic filing Total estimated tax payments, Total Estimated Tax Payments Needed—Line 16a Types of taxes included, Introduction Underpayment penalty, Underpayment penalty. 1040 ez electronic filing , Underpayment Penalty for 2013 When to pay, When To Pay Estimated Tax When to start payments, When To Start Who does not have to pay, Who Does Not Have To Pay Estimated Tax Who must pay, Who Must Pay Estimated Tax Estimated tax worksheets, Worksheets for Chapter 2, Worksheet 2-1. 1040 ez electronic filing 2014 Estimated Tax Worksheet, Worksheet 2-2. 1040 ez electronic filing 2014 Estimated Tax Worksheet—Line 1 Estimated Taxable Social Security and Railroad Retirement Benefits 2014 annualized estimated tax worksheet, Worksheet 2-9. 1040 ez electronic filing 2014 Annualized Estimated Tax Worksheet Capital gains, tax on, Tax on net capital gain. 1040 ez electronic filing Foreign earned income, Worksheet 2-8. 1040 ez electronic filing 2014 Estimated Tax Worksheet—Line 6 Foreign Earned Income Tax Worksheet Form 1040-ES, Worksheet 2-1. 1040 ez electronic filing 2014 Estimated Tax Worksheet Phaseout of itemized deductions, Worksheet 2-5. 1040 ez electronic filing 2014 Estimated Tax Worksheet—Line 2 Phaseout of Itemized Deductions Railroad retirement benefits, Worksheet 2-2. 1040 ez electronic filing 2014 Estimated Tax Worksheet—Line 1 Estimated Taxable Social Security and Railroad Retirement Benefits Reduction of exemption amount, Worksheet 2-6. 1040 ez electronic filing 2014 Estimated Tax Worksheet—Line 4 Reduction of Exemption Amount Self-employment tax, Worksheet 2-3. 1040 ez electronic filing 2014 Estimated Tax Worksheet—Lines 1 and 11 Estimated Self-Employment Tax and Deduction Worksheet Social security benefits, Worksheet 2-2. 1040 ez electronic filing 2014 Estimated Tax Worksheet—Line 1 Estimated Taxable Social Security and Railroad Retirement Benefits Standard deduction, Worksheet 2-4. 1040 ez electronic filing 2014 Estimated Tax Worksheet—Line 2 Standard Deduction Worksheet Excess social security or railroad retirement tax withholding, Excess Social Security or Railroad Retirement Tax Withholding, How to claim refund of excess tier 2 RRTA. 1040 ez electronic filing Nonrailroad employees worksheet, Worksheet for Nonrailroad Employees Railroad employees worksheets, Worksheets for Railroad Employees Exemption from withholding, Exemption From Withholding Claiming, Claiming exemption from withholding. 1040 ez electronic filing Good for only one year, An exemption is good for only 1 year. 1040 ez electronic filing Itemized deductions, Itemizing deductions or claiming exemptions or credits. 1040 ez electronic filing Students, Students. 1040 ez electronic filing Exemptions, Line 10. 1040 ez electronic filing Dependents, Dependents. 1040 ez electronic filing Expected taxable income, Exemptions—line 4. 1040 ez electronic filing Personal Allowances Worksheet, Exemptions (worksheet lines A, C, and D). 1040 ez electronic filing Self, Self. 1040 ez electronic filing Spouse, Spouse. 1040 ez electronic filing Withholding allowances, Withholding Allowances Expenses, Itemized deductions (worksheet line 1). 1040 ez electronic filing Allowances, Expense allowances. 1040 ez electronic filing F Farmers Estimated tax, Special Rules, Farmers and fishermen. 1040 ez electronic filing , Farmers and Fishermen Fiscal years, Fiscal year farmers and fishermen. 1040 ez electronic filing Gross income, Gross income from farming. 1040 ez electronic filing Joint returns, Joint returns. 1040 ez electronic filing Required annual payment, Farmers and fishermen. 1040 ez electronic filing Underpayment penalty, Farmers and fishermen. 1040 ez electronic filing , Farmers and Fishermen Waiver of underpayment penalty, Farmers and fishermen. 1040 ez electronic filing Withholding for farmworkers, Farmworkers. 1040 ez electronic filing Figures Tables and figures (see Tables and figures) Fiscal years Estimated tax, Fiscal year taxpayers. 1040 ez electronic filing Farmers and fishermen, Fiscal year farmers and fishermen. 1040 ez electronic filing Withholding tax credit, Fiscal Years (FY) Fishermen Estimated tax, Special Rules, Farmers and fishermen. 1040 ez electronic filing , Farmers and Fishermen Fiscal years, Fiscal year farmers and fishermen. 1040 ez electronic filing Gross income, Gross income from fishing. 1040 ez electronic filing Joint returns, Joint returns. 1040 ez electronic filing Required annual payment, Farmers and fishermen. 1040 ez electronic filing Underpayment penalty, Farmers and fishermen. 1040 ez electronic filing , Farmers and Fishermen Waiver of underpayment penalty, Farmers and fishermen. 1040 ez electronic filing Form 1040-ES, Introduction, How To Pay Estimated Tax Form 1040-ES (NR), Aliens Form 1040X, Form Received After Filing Form 1041-ES, Estates and Trusts Form 1099 series, Backup Withholding, The 1099 Series Form 2210, Form 2210. 1040 ez electronic filing , Figuring Your Required Annual Payment (Part I) Form 2210-F, Form 2210-F. 1040 ez electronic filing Form W-2, Form W-2 Form W-2c, Form Not Correct Form W-2G, Form W-2G. 1040 ez electronic filing , Form W-2G Form W-4 worksheets, Completing Form W-4 and Worksheets Completing of, Completing Form W-4 and Worksheets Deductions and adjustments worksheet, Deductions and Adjustments Worksheet IRS withholding calculator, IRS Withholding Calculator. 1040 ez electronic filing Number of allowances claimed, Only one job (worksheet line B). 1040 ez electronic filing Two-Earners/Multiple Jobs Worksheet, Two-Earners/Multiple Jobs Worksheet Withholding allowances, Completing Form W-4 and Worksheets, Form W-4 worksheets. 1040 ez electronic filing Form W-4, Employee's Allowance Withholding Certificate, Determining Amount of Tax Withheld Using Form W-4 Form W-4P, Periodic Payments Form W-4S, Form W-4S. 1040 ez electronic filing Form W-4V, Unemployment Compensation Form W-7, Taxpayer identification number. 1040 ez electronic filing Form W-9, Withholding rules. 1040 ez electronic filing Fraud Form W-4 statements, Penalties Free tax services, Free help with your tax return. 1040 ez electronic filing Fringe benefits, Taxable Fringe Benefits, More information. 1040 ez electronic filing G Gambling Form W-2G, Form W-2G Losses, Itemized deductions (worksheet line 1). 1040 ez electronic filing , Form W-2G Winnings, Form W-2G Gross income, Gross income. 1040 ez electronic filing Farming, Gross income from farming. 1040 ez electronic filing Fishing, Gross income from fishing. 1040 ez electronic filing H Head of household Personal Allowances Worksheet, Head of household filing status (worksheet line E). 1040 ez electronic filing Withholding allowance, Head of household filing status (worksheet line E). 1040 ez electronic filing Help (see Tax help) Higher income individuals Required annual payment, Higher income taxpayers. 1040 ez electronic filing Underpayment penalty, Higher income taxpayers. 1040 ez electronic filing Household workers, Household workers. 1040 ez electronic filing I Individual retirement arrangements (IRAs), Pensions and Annuities (see also Pensions) Interest income Backup withholding, Backup Withholding Underreported, Underreported interest or dividends. 1040 ez electronic filing IRS withholding calculator, IRS Withholding Calculator. 1040 ez electronic filing Itemized deductions Deductions and Adjustments Worksheet, Itemized deductions (worksheet line 1). 1040 ez electronic filing Estimated tax, expected taxable income, Itemized deductions—line 2. 1040 ez electronic filing Exemption from withholding, Itemizing deductions or claiming exemptions or credits. 1040 ez electronic filing Gambling losses, Itemized deductions (worksheet line 1). 1040 ez electronic filing , Form W-2G J Joint returns Excess withholding on social security and railroad retirement taxes, Joint returns. 1040 ez electronic filing Farmers and fishermen, Joint returns. 1040 ez electronic filing Underpayment penalty, 2012 separate returns and 2013 joint return. 1040 ez electronic filing M Marital status Form W-4 worksheet, Marital Status Withholding rate, Marital Status Married taxpayers, Joint returns. 1040 ez electronic filing (see also Joint returns) Estimated tax, Married Taxpayers Marital status, Married. 1040 ez electronic filing Withholding allowances, Married individuals. 1040 ez electronic filing Medical and dental expenses, Itemized deductions (worksheet line 1). 1040 ez electronic filing Military retirement pay, Military retirees. 1040 ez electronic filing , Periodic Payments Missing children, photographs of, Reminders Multiple jobs Excess social security and railroad retirement withholding, Excess Social Security or Railroad Retirement Tax Withholding Withholding allowances, Multiple jobs. 1040 ez electronic filing N Name change, Name changed. 1040 ez electronic filing Net investment income tax, Step 5. 1040 ez electronic filing , Line 18. 1040 ez electronic filing NIIT, Step 5. 1040 ez electronic filing , Line 18. 1040 ez electronic filing Noncitizens Estimated tax, Aliens Withholding, Single. 1040 ez electronic filing , Employees who are not citizens or residents. 1040 ez electronic filing Nonqualified deferred compensation, Periodic Payments Nonresident aliens Estimated tax, Aliens, Nonresident aliens. 1040 ez electronic filing Individual taxpayer identification numbers (ITINs), Taxpayer identification number. 1040 ez electronic filing O Overpayment Crediting to estimated tax, Credit an Overpayment P Part-year method of withholding, Part-Year Method Patronage dividends Backup withholding, Backup Withholding Payment vouchers, Pay by Check or Money Order Using the Estimated Tax Payment Voucher Penalties Backup withholding, Penalties. 1040 ez electronic filing Underpayment of estimated tax, Underpayment Penalty for 2013 Waiver of underpayment penalty, Waiver of Penalty Willfully false or fraudulent Form W-4, Penalties Withholding allowances, Penalties Pensions, Pensions and Annuities New job, Employee also receiving pension income. 1040 ez electronic filing Rollovers, Eligible Rollover Distributions Wages and salaries withholding rules compared, Withholding rules. 1040 ez electronic filing Personal Allowances Worksheet, Personal Allowances Worksheet, Total personal allowances (worksheet line H). 1040 ez electronic filing Publications (see Tax help) R Railroad retirement benefits Choosing to withhold, Federal Payments Railroad retirement tax Excess withholding, Excess Social Security or Railroad Retirement Tax Withholding, Worksheets for Railroad Employees Refund claims (tier 2), How to claim refund of excess tier 2 RRTA. 1040 ez electronic filing Regular installment method, estimated tax, Regular Installment Method Reimbursements, Expense allowances. 1040 ez electronic filing Excess, Accountable plan. 1040 ez electronic filing Reporting Fringe benefits, How your employer reports your benefits. 1040 ez electronic filing Gambling winnings, Information to give payer. 1040 ez electronic filing Tips to employer, Reporting tips to your employer. 1040 ez electronic filing Required annual payment, Required Annual Payment— Line 14c, Example. 1040 ez electronic filing Retirement plans Pension plans, Pensions and Annuities Pensions, Pensions and Annuities Rollovers, Eligible Rollover Distributions State or local deferred compensation plan payments, Periodic Payments Rollovers, Eligible Rollover Distributions Royalties Backup withholding, Backup Withholding S Salaries, Salaries and Wages Saturday, Sunday, holiday rule, Saturday, Sunday, holiday rule. 1040 ez electronic filing Self-employment tax, Self-employment income. 1040 ez electronic filing Separate returns Estimated tax credit, Separate Returns Underpayment penalty, 2012 joint return and 2013 separate returns. 1040 ez electronic filing Withholding tax credit, Separate Returns Sick pay, Sick Pay, Estimated tax. 1040 ez electronic filing Single marital status, Single. 1040 ez electronic filing Social security benefits Choosing to withhold, Federal Payments Social security taxes Excess withholding, Excess Social Security or Railroad Retirement Tax Withholding Taxpayer identification numbers (TINs), Taxpayer identification number. 1040 ez electronic filing Withholding obligation, Reminders Spouse, Marital Status (see also Married taxpayers) Exemption, Spouse. 1040 ez electronic filing Marital status, Marital Status Personal Allowances Worksheet, Spouse. 1040 ez electronic filing Standard deduction, Standard deduction—line 2. 1040 ez electronic filing , Line 7. 1040 ez electronic filing State and local income taxes and property taxes, Itemized deductions (worksheet line 1). 1040 ez electronic filing State or local deferred compensation plan payments, Periodic Payments Students, Students. 1040 ez electronic filing Supplemental wages, Supplemental Wages T Tables and figures Do you have to pay estimated tax? (Figure 2-A), Exemption from withholding on Form W-4 (Figure 1-A), Railroad retirement, maximum withholding (Table 3-2), Table 3-2. 1040 ez electronic filing Maximum Social Security and RRTA Withholding for 2013 Social security, maximum withholding (Table 3-2), Table 3-2. 1040 ez electronic filing Maximum Social Security and RRTA Withholding for 2013 Worksheets, where to find, Worksheets for Chapter 2 Tax help, How To Get Tax Help Tax Rate Schedules, 2014 Tax Rate Schedules Taxpayer identification numbers (TINs), Taxpayer identification number. 1040 ez electronic filing Tips, Tips, More information. 1040 ez electronic filing Total income, Total income. 1040 ez electronic filing Trust beneficiaries Underpayment penalty, Estate or trust payments of estimated tax. 1040 ez electronic filing TTY/TDD information, How To Get Tax Help Two-Earners/Multiple Jobs Worksheet, Two-Earners/Multiple Jobs Worksheet U Underpayment penalty, Underpayment Penalty for 2013, Worksheet for Form 2210, Part IV, Section B—Figuring the Penalty Actual withholding method, Actual withholding method. 1040 ez electronic filing Amended estimated tax, Underpayment penalty. 1040 ez electronic filing Amended returns, Amended returns. 1040 ez electronic filing Annualized income installment method, Annualized Income Installment Method (Schedule AI) Beneficiaries of estates and trusts, Estate or trust payments of estimated tax. 1040 ez electronic filing Capital gains (Worksheet 4-1), Worksheet 4-1. 1040 ez electronic filing 2013 Form 2210, Schedule AI—Line 12 Qualified Dividends and Capital Gain Tax Worksheet Exceptions, Exceptions Farmers and fishermen, Farmers and fishermen. 1040 ez electronic filing , Farmers and Fishermen, Farmers and fishermen. 1040 ez electronic filing Figuring, IRS can figure the penalty for you. 1040 ez electronic filing , Short Method for Figuring the Penalty (Part III), Regular Method for Figuring the Penalty (Part IV) Higher income individuals, Higher income taxpayers. 1040 ez electronic filing Joint returns, 2012 separate returns and 2013 joint return. 1040 ez electronic filing Lowering or eliminating, Lowering or eliminating the penalty. 1040 ez electronic filing Minimum required each period, Minimum required each period. 1040 ez electronic filing No penalty, No penalty. 1040 ez electronic filing No tax liability last year exception, No Tax Liability Last Year Paid through withholding, Paid through withholding. 1040 ez electronic filing , Actual withholding method. 1040 ez electronic filing Penalty figured for each period, Penalty figured separately for each period. 1040 ez electronic filing Penalty thresholds, General Rule Qualified dividends (Worksheet 4-1), Worksheet 4-1. 1040 ez electronic filing 2013 Form 2210, Schedule AI—Line 12 Qualified Dividends and Capital Gain Tax Worksheet Required annual payment, Figuring Your Required Annual Payment (Part I) Schedule AI, Annualized Income Installment Method (Schedule AI) Separate returns, 2012 joint return and 2013 separate returns. 1040 ez electronic filing Waiver, Waiver of Penalty When charged, When penalty is charged. 1040 ez electronic filing Unemployment compensation, Unemployment Compensation, Form 1099-G. 1040 ez electronic filing W Wages and salaries, Salaries and Wages Waiver of penalty, Waiver of Penalty Withholding Allowances, Withholding Allowances, Alternative method of figuring withholding allowances. 1040 ez electronic filing , Only one job (worksheet line B). 1040 ez electronic filing Personal Allowances Worksheet, Personal Allowances Worksheet Amended returns, Form Received After Filing Amount of tax withheld, Form W-4, Determining Amount of Tax Withheld Using Form W-4 Annuities, Pensions and Annuities Backup withholding, Backup Withholding Changing, Changing Your Withholding Checking amount of, Checking Your Withholding Choosing not to withhold, Choosing Not To Have Income Tax Withheld Community property states, Community property states. 1040 ez electronic filing Credit against income tax, Withholding Cumulative wage method, Cumulative Wage Method Deductions and adjustments worksheet, Deductions and Adjustments Worksheet Divorced taxpayers, Single. 1040 ez electronic filing Domestic help, Household workers. 1040 ez electronic filing Employers' rules, Rules Your Employer Must Follow Estimated tax, Withholding—line 15. 1040 ez electronic filing Excess social security and railroad retirement taxes, Excess Social Security or Railroad Retirement Tax Withholding Exemption from, Exemption From Withholding Farmworkers, Farmworkers. 1040 ez electronic filing Fiscal years, Fiscal Years (FY) Form received after filing, Form Received After Filing Form W-2, Form W-2 Form W-2c, Form Not Correct Form W-2G, Form W-2G. 1040 ez electronic filing , Form W-2G Form W-4, Determining Amount of Tax Withheld Using Form W-4 Fringe benefits, Taxable Fringe Benefits Gambling winnings, Gambling Winnings, Backup withholding on gambling winnings. 1040 ez electronic filing , Form W-2G Getting right amount of tax withheld, Getting the Right Amount of Tax Withheld, IRS Withholding Calculator. 1040 ez electronic filing Household workers, Household workers. 1040 ez electronic filing Marital status, Marital Status Married taxpayers, Married. 1040 ez electronic filing , Married individuals. 1040 ez electronic filing Multiple jobs, Multiple jobs. 1040 ez electronic filing Noncitizens, Single. 1040 ez electronic filing , Employees who are not citizens or residents. 1040 ez electronic filing Nonperiodic payments, Nonperiodic Payments Part-year method, Part-Year Method Penalties, Penalties Pensions, Pensions and Annuities Periodic payments, Periodic Payments Railroad retirement benefits, Federal Payments Repaying withheld tax, Repaying withheld tax. 1040 ez electronic filing Rollovers, Eligible Rollover Distributions Salaries and wages, Salaries and Wages Separate returns, Separate Returns Sick pay, Sick Pay Single taxpayers, Single. 1040 ez electronic filing Social security (FICA) tax, Reminders, Federal Payments Tips, Tips Types of income, Introduction, Salaries and Wages Underpayment penalty, Paid through withholding. 1040 ez electronic filing , Actual withholding method. 1040 ez electronic filing Unemployment compensation, Unemployment Compensation Worksheet for Form 2210, Part IV, Section B-Figure the Penalty Penalty Worksheet, Worksheet for Form 2210, Part IV, Section B—Figuring the Penalty Worksheets (blank) Annualized - Capital gains (Worksheet 2-12), Worksheet 2-12. 1040 ez electronic filing 2014 Annualized Estimated Tax Worksheet—Line 12 Qualified Dividends and Capital Gain Tax Worksheet Annualized - Foreign Earned Income (Worksheet 2-13), Worksheet 2-13. 1040 ez electronic filing 2014 Annualized Estimated Tax Worksheet—Line 12 Foreign Earned Income Tax Worksheet Annualized - Phaseout of itemized deductions (Worksheet 2-10), Worksheet 2-10. 1040 ez electronic filing 2014 Annualized Estimated Tax Worksheet—Line 6 Phaseout of Itemized Deductions Annualized - Qualified dividends (Worksheet 2-12), Worksheet 2-12. 1040 ez electronic filing 2014 Annualized Estimated Tax Worksheet—Line 12 Qualified Dividends and Capital Gain Tax Worksheet Annualized - Reduction of exemption amount (Worksheet 2-11), Worksheet 2-11. 1040 ez electronic filing 2014 Annualized Estimated Tax Worksheet—Line 10 Reduction of Exemption Amount Annualized estimated tax (Worksheet 2-9), Worksheet 2-9. 1040 ez electronic filing 2014 Annualized Estimated Tax Worksheet, Worksheet 2-9. 1040 ez electronic filing 2014 Annualized Estimated Tax Worksheet(Continued) Capital gains tax worksheet Worksheet 4-1, Worksheet 4-1. 1040 ez electronic filing 2013 Form 2210, Schedule AI—Line 12 Qualified Dividends and Capital Gain Tax Worksheet Dependents (age 65 or older or blind) exemption from withholding (Worksheet 1-4), Worksheet 1-4. 1040 ez electronic filing Exemption From Withholding for Dependents Age 65 or Older or Blind Estimated tax worksheets (Worksheet 2-1), Worksheet 2-1. 1040 ez electronic filing 2014 Estimated Tax Worksheet Foreign earned income (Worksheet 2-8), Worksheet 2-8. 1040 ez electronic filing 2014 Estimated Tax Worksheet—Line 6 Foreign Earned Income Tax Worksheet Phaseout of itemized deductions (Worksheet 2-5), Worksheet 2-5. 1040 ez electronic filing 2014 Estimated Tax Worksheet—Line 2 Phaseout of Itemized Deductions Qualified dividends Worksheet 4-1, Worksheet 4-1. 1040 ez electronic filing 2013 Form 2210, Schedule AI—Line 12 Qualified Dividends and Capital Gain Tax Worksheet Railroad retirement benefits (Worksheet 2-2), Worksheet 2-2. 1040 ez electronic filing 2014 Estimated Tax Worksheet—Line 1 Estimated Taxable Social Security and Railroad Retirement Benefits Reduction of exemption amount (Worksheet 2-6), Worksheet 2-6. 1040 ez electronic filing 2014 Estimated Tax Worksheet—Line 4 Reduction of Exemption Amount Self-employment tax and deduction (Worksheet 2-3), Worksheet 2-3. 1040 ez electronic filing 2014 Estimated Tax Worksheet—Lines 1 and 11 Estimated Self-Employment Tax and Deduction Worksheet Social security benefits (Worksheet 2-2), Worksheet 2-2. 1040 ez electronic filing 2014 Estimated Tax Worksheet—Line 1 Estimated Taxable Social Security and Railroad Retirement Benefits Standard deduction (Worksheet 2-4), Worksheet 2-4. 1040 ez electronic filing 2014 Estimated Tax Worksheet—Line 2 Standard Deduction Worksheet Prev  Up     Home   More Online Publications

Topic 506 - Charitable Contributions

Charitable contributions are deductible only if you itemize deductions on Form 1040, Schedule A (PDF).

To be deductible, charitable contributions must be made to qualified organizations. Payments to individuals are never deductible. See Publication 526, Charitable Contributions. To determine if the organization that you have contributed to qualifies as a charitable organization for income tax deductions, review Exempt Organizations Select Check on the IRS.gov website.

If your contribution entitles you to merchandise, goods, or services, including admission to a charity ball, banquet, theatrical performance, or sporting event, you can deduct only the amount that exceeds the fair market value of the benefit received.

For a contribution of cash, check, or other monetary gift (regardless of amount), you must maintain as a record of the contribution a bank record or a written communication from the qualified organization containing the name of the organization, the date of the contribution, and the amount of the contribution. In addition to deducting your cash contributions, you generally can deduct the fair market value of any other property you donate to qualified organizations. See Publication 561, Determining the Value of Donated Property. For any contribution of $250 or more (including contributions of cash or property), you must obtain and keep in your records a contemporaneous written acknowledgment from the qualified organization indicating the amount of the cash and a description of any property contributed. The acknowledgment must say whether the organization provided any goods or services in exchange for the gift and, if so, must provide a description and a good faith estimate of the value of those goods or services. One document from the qualified organization may satisfy both the written communication requirement for monetary gifts and the contemporaneous written acknowledgment requirement for all contributions of $250 or more.

You must fill out Form 8283 (PDF), and attach it to your return, if your deduction for a noncash contribution is more than $500. If you claim a deduction for a contribution of noncash property worth $5,000 or less, you must fill out Form 8283, Section A. If you claim a deduction for a contribution of noncash property worth more than $5,000, you will need a qualified appraisal of the noncash property and must fill out Form 8283, Section B. If you claim a deduction for a contribution of noncash property worth more than $500,000, you also will need to attach the qualified appraisal to your return.

Special rules apply to donations of certain types of property such as automobiles, inventory and investments that have appreciated in value. For more information, refer to Publication 526, Charitable Contributions. For information on determining the value of your noncash contributions, refer to Publication 561, Determining the Value of Donated Property.

Page Last Reviewed or Updated: December 12, 2013

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