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2008 1040x

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2008 1040x

2008 1040x 30. 2008 1040x   How To Figure Your Tax Table of Contents Introduction Figuring Your Tax Alternative Minimum Tax (AMT) Tax Figured by IRSFiling the Return Introduction After you have figured your income and deductions as explained in Parts One through Five, your next step is to figure your tax. 2008 1040x This chapter discusses: The general steps you take to figure your tax, An additional tax you may have to pay called the alternative minimum tax (AMT), and The conditions you must meet if you want the IRS to figure your tax. 2008 1040x Figuring Your Tax Your income tax is based on your taxable income. 2008 1040x After you figure your income tax and AMT, if any, subtract your tax credits and add any other taxes you may owe. 2008 1040x The result is your total tax. 2008 1040x Compare your total tax with your total payments to determine whether you are entitled to a refund or if you must make a payment. 2008 1040x This section provides a general outline of how to figure your tax. 2008 1040x You can find step-by-step directions in the Instructions for Forms 1040EZ, 1040A, and 1040. 2008 1040x If you are unsure of which tax form you should file, see Which Form Should I Use? in chapter 1. 2008 1040x Tax. 2008 1040x   Most taxpayers use either the Tax Table or the Tax Computation Worksheet to figure their income tax. 2008 1040x However, there are special methods if your income includes any of the following items. 2008 1040x A net capital gain. 2008 1040x (See chapter 16. 2008 1040x ) Qualified dividends taxed at the same rates as a net capital gain. 2008 1040x (See chapters 8 and 16. 2008 1040x ) Lump-sum distributions. 2008 1040x (See chapter 10. 2008 1040x ) Farming or fishing income. 2008 1040x (See Schedule J (Form 1040), Income Averaging for Farmers and Fishermen. 2008 1040x ) Unearned income over $2,000 for certain children. 2008 1040x (See chapter 31. 2008 1040x ) Parents' election to report child's interest and dividends. 2008 1040x (See chapter 31. 2008 1040x ) Foreign earned income exclusion or the housing exclusion. 2008 1040x (See Form 2555, Foreign Earned Income, or Form 2555-EZ, Foreign Earned Income Exclusion, and the Foreign Earned Income Tax Worksheet in the Form 1040 instructions. 2008 1040x ) Credits. 2008 1040x   After you figure your income tax and any AMT (discussed later), determine if you are eligible for any tax credits. 2008 1040x Eligibility information for these tax credits is discussed in chapters 32 through 37 and your form instructions. 2008 1040x The following table lists the credits you may be able to subtract from your tax and shows where you can find more information on each credit. 2008 1040x CREDITS For information on: See  chapter: Adoption 37 Alternative motor vehicle 37 Alternative fuel vehicle refueling  property 37 Child and dependent care 32 Child tax 34 Credit to holders of tax credit  bonds 37 Education 35 Elderly or disabled 33 Electric vehicle 37 Foreign tax 37 Mortgage interest 37 Prior year minimum tax 37 Residential energy 37 Retirement savings contributions 37   Some credits (such as the earned income credit) are not listed because they are treated as payments. 2008 1040x See Payments , later. 2008 1040x   There are other credits that are not discussed in this publication. 2008 1040x These include the following credits. 2008 1040x General business credit, which is made up of several separate business-related credits. 2008 1040x These generally are reported on Form 3800, General Business Credit, and are discussed in chapter 4 of Publication 334, Tax Guide for Small Business. 2008 1040x Renewable electricity, refined coal, and Indian coal production credit for electricity and refined coal produced at facilities placed in service after October 22, 2004 (after October 2, 2008, for electricity produced from marine and hydrokinetic renewables), and Indian coal produced at facilities placed in service after August 8, 2005. 2008 1040x See Form 8835, Part II. 2008 1040x Work opportunity credit. 2008 1040x See Form 5884. 2008 1040x Credit for employer social security and Medicare taxes paid on certain employee tips. 2008 1040x See Form 8846. 2008 1040x Other taxes. 2008 1040x   After you subtract your tax credits, determine whether there are any other taxes you must pay. 2008 1040x This chapter does not explain these other taxes. 2008 1040x You can find that information in other chapters of this publication and your form instructions. 2008 1040x See the following table for other taxes you may need to add to your income tax. 2008 1040x OTHER TAXES For information on: See  chapter: Additional taxes on qualified retirement plans and IRAs 10, 17 Household employment taxes 32 Recapture of an education credit 35 Social security and Medicare tax on wages 5 Social security and Medicare tax on tips 6 Uncollected social security and Medicare tax on tips 6   You also may have to pay AMT (discussed later in this chapter). 2008 1040x   There are other taxes that are not discussed in this publication. 2008 1040x These include the following items. 2008 1040x Self-employment tax. 2008 1040x You must figure this tax if either of the following applies to you (or your spouse if you file a joint return). 2008 1040x Your net earnings from self-employment from other than church employee income were $400 or more. 2008 1040x The term “net earnings from self-employment” may include certain nonemployee compensation and other amounts reported to you on Form 1099-MISC, Miscellaneous Income. 2008 1040x If you received a Form 1099-MISC, see the Instructions for Recipient on the back. 2008 1040x Also see the Instructions for Schedule SE (Form 1040), Self-Employment Tax; and Publication 334, Tax Guide for Small Business. 2008 1040x You had church employee income of $108. 2008 1040x 28 or more. 2008 1040x Additional Medicare Tax. 2008 1040x Beginning in 2013, you may be subject to a 0. 2008 1040x 9% Additional Medicare Tax that applies to Medicare wages, Railroad Retirement Act compensation, and self-employment income over a threshold based on your filing status. 2008 1040x For more information, see the Instructions for Form 1040, line 60 and Form 8959. 2008 1040x Net Investment Income Tax (NIIT). 2008 1040x Beginning in 2013, you may be subject to Net Investment Income Tax (NIIT). 2008 1040x NIIT is a 3. 2008 1040x 8% tax on the lesser of net investment income or the excess of your modified adjusted gross income over a threshold amount. 2008 1040x For more information, see the Instructions for Form 1040, line 60 and Form 8960. 2008 1040x Recapture taxes. 2008 1040x You may have to pay these taxes if you previously claimed an investment credit, a low-income housing credit, a new markets credit, a qualified plug-in electric drive motor vehicle credit, an alternative motor vehicle credit, a credit for employer-provided child care facilities, an Indian employment credit, or other credits listed in the instructions for Form 1040, line 60. 2008 1040x For more information, see the instructions for Form 1040, line 60. 2008 1040x Section 72(m)(5) excess benefits tax. 2008 1040x If you are (or were) a 5% owner of a business and you received a distribution that exceeds the benefits provided for you under the qualified pension or annuity plan formula, you may have to pay this additional tax. 2008 1040x See Tax on Excess Benefits in chapter 4 of Publication 560, Retirement Plans for Small Business. 2008 1040x Uncollected social security and Medicare tax on group-term life insurance. 2008 1040x If your former employer provides you with more than $50,000 of group-term life insurance coverage, you must pay the employee part of social security and Medicare taxes on those premiums. 2008 1040x The amount should be shown in box 12 of your Form W-2 with codes M and N. 2008 1040x Tax on golden parachute payments. 2008 1040x This tax applies if you received an “excess parachute payment” (EPP) due to a change in a corporation's ownership or control. 2008 1040x The amount should be shown in box 12 of your Form W-2 with code K. 2008 1040x See the instructions for Form 1040, line 60. 2008 1040x Tax on accumulation distribution of trusts. 2008 1040x This applies if you are the beneficiary of a trust that accumulated its income instead of distributing it currently. 2008 1040x See Form 4970 and its instructions. 2008 1040x Additional tax on HSAs or MSAs. 2008 1040x If amounts contributed to, or distributed from, your health savings account or medical savings account do not meet the rules for these accounts, you may have to pay additional taxes. 2008 1040x See Publication 969, Health Savings Accounts and Other Tax-Favored Health Plans; Form 8853, Archer MSAs and Long-Term Care Insurance Contracts; Form 8889, Health Savings Accounts (HSAs); and Form 5329, Additional Taxes on Qualified Plans (Including IRAs) and Other Tax-Favored Accounts. 2008 1040x Additional tax on Coverdell ESAs. 2008 1040x This applies if amounts contributed to, or distributed from, your Coverdell ESA do not meet the rules for these accounts. 2008 1040x See Publication 970, Tax Benefits for Education, and Form 5329. 2008 1040x Additional tax on qualified tuition programs. 2008 1040x This applies to amounts distributed from qualified tuition programs that do not meet the rules for these accounts. 2008 1040x See Publication 970 and Form 5329. 2008 1040x Excise tax on insider stock compensation from an expatriated corporation. 2008 1040x You may owe a 15% excise tax on the value of nonstatutory stock options and certain other stock-based compensation held by you or a member of your family from an expatriated corporation or its expanded affiliated group in which you were an officer, director, or more-than-10% owner. 2008 1040x For more information, see the instructions for Form 1040, line 60. 2008 1040x Additional tax on income you received from a nonqualified deferred compensation plan that fails to meet certain requirements. 2008 1040x This income should be shown in Form W-2, box 12, with code Z, or in Form 1099-MISC, box 15b. 2008 1040x For more information, see the instructions for Form 1040, line 60. 2008 1040x Interest on the tax due on installment income from the sale of certain residential lots and timeshares. 2008 1040x For more information, see the instructions for Form 1040, line 60. 2008 1040x Interest on the deferred tax on gain from certain installment sales with a sales price over $150,000. 2008 1040x For more information, see the instructions for Form 1040, line 60. 2008 1040x Repayment of first-time homebuyer credit. 2008 1040x For more information, see Form 5405, Repayment of the First-Time Homebuyer Credit, and its instructions. 2008 1040x Also see the instructions for Form 1040, line 59b. 2008 1040x Payments. 2008 1040x   After you determine your total tax, figure the total payments you have already made for the year. 2008 1040x Include credits that are treated as payments. 2008 1040x This chapter does not explain these payments and credits. 2008 1040x You can find that information in other chapters of this publication and your form instructions. 2008 1040x See the following table for amounts you can include in your total payments. 2008 1040x PAYMENTS For information on: See  chapter: Child tax credit (additional) 34 Earned income credit 36 Estimated tax paid 4 Excess social security   and RRTA tax withheld 37 Federal income tax withheld 4 Health coverage tax credit 37 Credit for tax on   undistributed capital gain 37 Tax paid with extension 1   Another credit that is treated as a payment is the credit for federal excise tax paid on fuels. 2008 1040x This credit is for persons who have a nontaxable use of certain fuels, such as diesel fuel and kerosene. 2008 1040x It is claimed on Form 1040, line 70. 2008 1040x See Form 4136, Credit for Federal Tax Paid on Fuels. 2008 1040x Refund or balance due. 2008 1040x   To determine whether you are entitled to a refund or whether you must make a payment, compare your total payments with your total tax. 2008 1040x If you are entitled to a refund, see your form instructions for information on having it directly deposited into one or more of your accounts, or to purchase U. 2008 1040x S. 2008 1040x savings bonds instead of receiving a paper check. 2008 1040x Alternative Minimum Tax (AMT) This section briefly discusses an additional tax you may have to pay. 2008 1040x The tax law gives special treatment to some kinds of income and allows special deductions and credits for some kinds of expenses. 2008 1040x Taxpayers who benefit from this special treatment may have to pay at least a minimum amount of tax through an additional tax called AMT. 2008 1040x You may have to pay the AMT if your taxable income for regular tax purposes, combined with certain adjustments and tax preference items, is more than a certain amount. 2008 1040x See Form 6251, Alternative Minimum Tax — Individuals. 2008 1040x Adjustments and tax preference items. 2008 1040x   The more common adjustments and tax preference items include: Addition of personal exemptions, Addition of the standard deduction (if claimed), Addition of itemized deductions claimed for state and local taxes, certain interest, most miscellaneous deductions, and part of medical expenses, Subtraction of any refund of state and local taxes included in gross income, Changes to accelerated depreciation of certain property, Difference between gain or loss on the sale of property reported for regular tax purposes and AMT purposes, Addition of certain income from incentive stock options, Change in certain passive activity loss deductions, Addition of certain depletion that is more than the adjusted basis of the property, Addition of part of the deduction for certain intangible drilling costs, and Addition of tax-exempt interest on certain private activity bonds. 2008 1040x More information. 2008 1040x   For more information about the AMT, see the instructions for Form 6251. 2008 1040x Tax Figured by IRS If you file by April 15, 2014, you can have the IRS figure your tax for you on Form 1040EZ, Form 1040A, or Form 1040. 2008 1040x If the IRS figures your tax and you paid too much, you will receive a refund. 2008 1040x If you did not pay enough, you will receive a bill for the balance. 2008 1040x To avoid interest or the penalty for late payment, you must pay the bill within 30 days of the date of the bill or by the due date for your return, whichever is later. 2008 1040x The IRS can also figure the credit for the elderly or the disabled and the earned income credit for you. 2008 1040x When the IRS cannot figure your tax. 2008 1040x   The IRS cannot figure your tax for you if any of the following apply. 2008 1040x You want your refund directly deposited into your accounts. 2008 1040x You want any part of your refund applied to your 2014 estimated tax. 2008 1040x You had income for the year from sources other than wages, salaries, tips, interest, dividends, taxable social security benefits, unemployment compensation, IRA distributions, pensions, and annuities. 2008 1040x Your taxable income is $100,000 or more. 2008 1040x You itemize deductions. 2008 1040x You file any of the following forms. 2008 1040x Form 2555, Foreign Earned Income. 2008 1040x Form 2555-EZ, Foreign Earned Income Exclusion. 2008 1040x Form 4137, Social Security and Medicare Tax on Unreported Tip Income. 2008 1040x Form 4970, Tax on Accumulation Distribution of Trusts. 2008 1040x Form 4972, Tax on Lump-Sum Distributions. 2008 1040x Form 6198, At-Risk Limitations. 2008 1040x Form 6251, Alternative Minimum Tax—Individuals. 2008 1040x Form 8606, Nondeductible IRAs. 2008 1040x Form 8615, Tax for Certain Children Who Have Unearned Income. 2008 1040x Form 8814, Parents' Election To Report Child's Interest and Dividends. 2008 1040x Form 8839, Qualified Adoption Expenses. 2008 1040x Form 8853, Archer MSAs and Long-Term Care Insurance Contracts. 2008 1040x Form 8889, Health Savings Accounts (HSAs). 2008 1040x Form 8919, Uncollected Social Security and Medicare Tax on Wages. 2008 1040x Filing the Return After you complete the line entries for the tax form you are filing, fill in your name and address. 2008 1040x Enter your social security number in the space provided. 2008 1040x If you are married, enter the social security numbers of you and your spouse even if you file separately. 2008 1040x Sign and date your return and enter your occupation(s). 2008 1040x If you are filing a joint return, both you and your spouse must sign it. 2008 1040x Enter your daytime phone number in the space provided. 2008 1040x This may help speed the processing of your return if we have a question that can be answered over the phone. 2008 1040x If you are filing a joint return, you may enter either your or your spouse's daytime phone number. 2008 1040x If you want to allow a friend, family member, or any other person you choose to discuss your 2013 tax return with the IRS, check the “Yes” box in the “Third party designee” area on your return. 2008 1040x Also enter the designee's name, phone number, and any five digits the designee chooses as his or her personal identification number (PIN). 2008 1040x If you check the “Yes” box, you, and your spouse if filing a joint return, are authorizing the IRS to call the designee to answer any questions that may arise during the processing of your return. 2008 1040x Fill in and attach any schedules and forms asked for on the lines you completed to your paper return. 2008 1040x Attach a copy of each of your Forms W-2 to your paper return. 2008 1040x Also attach to your paper return any Form 1099-R you received that has withholding tax in box 4. 2008 1040x Mail your return to the Internal Revenue Service Center for the area where you live. 2008 1040x A list of Service Center addresses is in the instructions for your tax return. 2008 1040x Form 1040EZ Line Entries Read lines 1 through 8b and fill in the lines that apply to you. 2008 1040x Do not complete lines 9 through 12. 2008 1040x If you are filing a joint return, use the space to the left of line 6 to separately show your taxable income and your spouse's taxable income. 2008 1040x Payments. 2008 1040x   Enter any federal income tax withheld on line 7. 2008 1040x Federal income tax withheld is shown on Form W-2, box 2, or Form 1099, box 4. 2008 1040x Earned income credit. 2008 1040x   If you can take this credit, as discussed in chapter 36, the IRS can figure it for you. 2008 1040x Enter “EIC” in the space to the left of line 8a. 2008 1040x Enter the nontaxable combat pay you elect to include in earned income on line 8b. 2008 1040x   If your credit for any year after 1996 was reduced or disallowed by the IRS, you may also have to file Form 8862, Information To Claim Earned Income Credit After Disallowance, with your return. 2008 1040x For details, see the Form 1040EZ Instructions. 2008 1040x Form 1040A Line Entries Read lines 1 through 27 and fill in the lines that apply to you. 2008 1040x If you are filing a joint return, use the space to the left of the entry space for line 27 to separately show your taxable income and your spouse's taxable income. 2008 1040x Do not complete line 28. 2008 1040x Complete lines 29 through 33 and 36 through 40 if they apply to you. 2008 1040x However, do not fill in lines 30 and 38a if you want the IRS to figure the credits shown on those lines. 2008 1040x Also, enter any write-in information that applies to you in the space to the left of line 41. 2008 1040x Do not complete lines 34, 35, and 42 through 46. 2008 1040x Payments. 2008 1040x   Enter any federal income tax withheld that is shown on Form W-2, box 2, or Form 1099, box 4, on line 36. 2008 1040x Enter any estimated tax payments you made on line 37. 2008 1040x Credit for child and dependent care expenses. 2008 1040x   If you can take this credit, as discussed in chapter 32, complete Form 2441, Child and Dependent Care Expenses, and attach it to your return. 2008 1040x Enter the amount of the credit on line 29. 2008 1040x The IRS will not figure this credit. 2008 1040x Credit for the elderly or the disabled. 2008 1040x   If you can take this credit, as discussed in chapter 33, the IRS can figure it for you. 2008 1040x Enter “CFE” in the space to the left of line 30 and attach Schedule R (Form 1040A or 1040), Credit for the Elderly or the Disabled, to your paper return. 2008 1040x On Schedule R (Form 1040A or 1040), check the box in Part I for your filing status and age. 2008 1040x Complete Part II and Part III, lines 11 and 13, if they apply. 2008 1040x Earned income credit. 2008 1040x   If you can take this credit, as discussed in chapter 36, the IRS can figure it for you. 2008 1040x Enter “EIC” to the left of the entry space for line 38a. 2008 1040x Enter the nontaxable combat pay you elect to include in earned income on line 38b. 2008 1040x    If you have a qualifying child, you must fill in Schedule EIC (Form 1040A or 1040), Earned Income Credit, and attach it to your paper return. 2008 1040x If you do not provide the child's social security number on Schedule EIC, line 2, the credit will be reduced or disallowed unless the child was born and died in 2013. 2008 1040x   If your credit for any year after 1996 was reduced or disallowed by the IRS, you may also have to file Form 8862 with your return. 2008 1040x For details, see the Form 1040A Instructions. 2008 1040x Form 1040 Line Entries Read lines 1 through 43 and fill in the lines that apply to you. 2008 1040x Do not complete line 44. 2008 1040x If you are filing a joint return, use the space under the words “Adjusted Gross Income” on the front of your return to separately show your taxable income and your spouse's taxable income. 2008 1040x Read lines 45 through 71. 2008 1040x Fill in the lines that apply to you, but do not fill in lines 54, 61, and 72. 2008 1040x Also, do not complete line 55 and lines 73 through 77. 2008 1040x Do not fill in line 53, box “c,” if you are completing Schedule R (Form 1040A or 1040), or line 64a if you want the IRS to figure the credits shown on those lines. 2008 1040x Payments. 2008 1040x   Enter any federal income tax withheld that is shown on Form W-2, box 2, or Form 1099, box 4, on line 62. 2008 1040x Enter any estimated tax payments you made on line 63. 2008 1040x Credit for child and dependent care expenses. 2008 1040x   If you can take this credit, as discussed in chapter 32, complete Form 2441 and attach it to your paper return. 2008 1040x Enter the amount of the credit on line 48. 2008 1040x The IRS will not figure this credit. 2008 1040x Credit for the elderly or the disabled. 2008 1040x   If you can take this credit, as discussed in chapter 33, the IRS can figure it for you. 2008 1040x Enter “CFE” on the line next to line 53, check box “c,” and attach Schedule R (Form 1040A or 1040) to your paper return. 2008 1040x On Schedule R (Form 1040A or 1040), check the box in Part I for your filing status and age. 2008 1040x Complete Part II and Part III, lines 11 and 13, if they apply. 2008 1040x Earned income credit. 2008 1040x   If you can take this credit, as discussed in chapter 36, the IRS can figure it for you. 2008 1040x Enter “EIC” on the dotted line next to Form 1040, line 64a. 2008 1040x Enter the nontaxable combat pay you elect to include in earned income on line 64b. 2008 1040x   If you have a qualifying child, you must fill in Schedule EIC (Form 1040A or 1040), Earned Income Credit, and attach it to your paper return. 2008 1040x If you do not provide the child's social security number on Schedule EIC, line 2, the credit will be reduced or disallowed unless the child was born and died in 2013. 2008 1040x   If your credit for any year after 1996 was reduced or disallowed by the IRS, you may also have to file Form 8862 with your return. 2008 1040x For details, see the Form 1040 Instructions. 2008 1040x Prev  Up  Next   Home   More Online 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Mobile App Gallery API Documentation

About the API

The USA.gov Mobile Apps Gallery and GobiernoUSA.gov Aplicaciones (apps) móviles feature mobile apps and websites from government agencies on a variety of platforms in English and Spanish.

The Mobile App Gallery API can be used to retrieve information about all of the apps in the galleries.

If you are using the Mobile App Gallery API and have feedback or want to tell us about your product, please e-mail us.

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Accessing the API

Our Mobile App Gallery API is accessible via HTTP GET requests and does not require a login or API key to use.

The base URL for the API is http://apps.usa.gov/apps-gallery/api/. Append the API call you'd like to make to this URL.

There are 4 URLs available to query against.

Query Examples

Error Handling

  • HTTP Code 500 = internal server error
  • HTTP Code 200 = results found
  • HTTP Code 404 = query error

JSONP

API Data Model

The following fields are associated with mobile apps. Please note that not every record has data in every field, and the API will only return completed fields.

  • Id - Unique Sytem Id of the app.
  • Name – The name of the app.
  • Organization – The agency or organization for the app.
  • Friendly_URL – The URL to the app on the USA.gov or GobiernoUSA.gov App Gallery.
  • Short_Description – A short description of the app.
  • Long_Description – A long description of the app. Please note that the long description may include HTML coding.
  • Language – Whether the app is in English or Spanish.
  • Icon – The path to the icon for the app.
  • Agency - Agency associated with the app as an array.
  • Version_Details - List of version avaiable for the app as an array.

Additionally, each Version Detail secion includes following sub-data elements.

  • Version_Number - This version's number,
  • Published - The date this version of the app was published.
  • Description - Description of this version, should be similar to the registration's long description,
  • Store_Url -The URL to download or access the app.
  • Whats_New - Description of changes or features distinct to this version.
  • Platform - Operating System this version is available for.
  • Device - List of device types this version is available for as an array.
  • Rating - Average rating of this version.
  • Rating_Count - Number of ratings given.
  • Screenshot - List of url paths to screenshots of the app as an array.
  • Video - List of url paths to videos of the app as an array.
  • Language - Whether this version is in English or Spanish.

Results

All results are in json format.

No Results

{
        "metadata": {
            "uri":    "http://apps.usa.gov/apps-gallery/api/registrations.json?Name=NotFound",
            "count":  0,
            "offset": null
        },
        "results": []
    }

Good Results

{
        "metadata": {
            "uri":    "http://apps.usa.gov/apps-gallery/api/registrations.json?limit=3",
            "count":  3,
            "limit":  3,
            "offset": 1
        },
        "results": [ {},{},{} ]
    }

JSONP Results

fname({
        "metadata": {
            "uri":    "http://apps.usa.gov/apps-gallery/api/registrations.json?limit=3&_callback=fname",
            "count":  3,
            "limit":  3,
            "offset": 1
        },
        "results": [ {},{},{} ]
    });

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Terms of Service

By using this data, you agree to the Terms of Service.

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The 2008 1040x

2008 1040x 4. 2008 1040x   Underpayment Penalty for 2013 Table of Contents Introduction Topics - This chapter discusses: Useful Items - You may want to see: General RuleFarmers and fishermen. 2008 1040x Higher income taxpayers. 2008 1040x Minimum required for higher income taxpayers. 2008 1040x Estate or trust payments of estimated tax. 2008 1040x Lowering or eliminating the penalty. 2008 1040x ExceptionsLess Than $1,000 Due No Tax Liability Last Year Figuring Your Required Annual Payment (Part I) Short Method for Figuring the Penalty (Part III) Regular Method for Figuring the Penalty (Part IV)Figuring Your Underpayment (Part IV, Section A) Worksheet for Form 2210, Part IV, Section B—Figuring the Penalty Annualized Income Installment Method (Schedule AI) Farmers and Fishermen Waiver of PenaltyFarmers and fishermen. 2008 1040x Introduction If you did not pay enough tax, either through withholding or by making timely estimated tax payments, you will have underpaid your estimated tax and may have to pay a penalty. 2008 1040x You may understand this chapter better if you can refer to a copy of your latest federal income tax return. 2008 1040x No penalty. 2008 1040x   Generally, you will not have to pay a penalty for 2013 if any of the following apply. 2008 1040x The total of your withholding and timely estimated tax payments was at least as much as your 2012 tax. 2008 1040x (See Special rules for certain individuals for higher income taxpayers and farmers and fishermen. 2008 1040x ) The tax balance due on your 2013 return is no more than 10% of your total 2013 tax, and you paid all required estimated tax payments on time. 2008 1040x Your total tax for 2013 (defined later) minus your withholding is less than $1,000. 2008 1040x You did not have a tax liability for 2012. 2008 1040x You did not have any withholding taxes and your current year tax (less any household employment taxes) is less than $1,000. 2008 1040x IRS can figure the penalty for you. 2008 1040x   If you think you owe the penalty, but you do not want to figure it yourself when you file your tax return, you may not have to. 2008 1040x Generally, the IRS will figure the penalty for you and send you a bill. 2008 1040x   You only need to figure your penalty in the following three situations. 2008 1040x You are requesting a waiver of part, but not all, of the penalty. 2008 1040x You are using the annualized income installment method to figure the penalty. 2008 1040x You are treating the federal income tax withheld from your income as paid on the dates actually withheld. 2008 1040x However, if these situations do not apply to you, and you think you can lower or eliminate your penalty, complete Form 2210 or Form 2210-F and attach it to your return. 2008 1040x See Form 2210 , later. 2008 1040x Topics - This chapter discusses: The general rule for the underpayment penalty, Special rules for certain individuals, Exceptions to the underpayment penalty, How to figure your underpayment and the amount of your penalty on Form 2210, and How to ask the IRS to waive the penalty. 2008 1040x Useful Items - You may want to see: Form (and Instructions) 2210 Underpayment of Estimated Tax by Individuals, Estates, and Trusts 2210-F Underpayment of Estimated Tax by Farmers and Fishermen See chapter 5 for information about getting these forms. 2008 1040x General Rule In general, you may owe a penalty for 2013 if the total of your withholding and timely estimated tax payments did not equal at least the smaller of: 90% of your 2013 tax, or 100% of your 2012 tax. 2008 1040x (Your 2012 tax return must cover a 12-month period. 2008 1040x ) Your 2013 tax, for this purpose, is defined under Total tax for 2013 , later. 2008 1040x Special rules for certain individuals. 2008 1040x   There are special rules for farmers and fishermen and certain higher income taxpayers. 2008 1040x Farmers and fishermen. 2008 1040x   If at least two-thirds of your gross income for 2012 or 2013 is from farming or fishing, substitute  662/3% for 90% in (1) above. 2008 1040x   See Farmers and Fishermen , later. 2008 1040x Higher income taxpayers. 2008 1040x   If your AGI for 2012 was more than $150,000 ($75,000 if your 2013 filing status is married filing a separate return), substitute 110% for 100% in (2) under General Rule . 2008 1040x This rule does not apply to farmers or fishermen. 2008 1040x   For 2012, AGI is the amount shown on Form 1040, line 37; Form 1040A, line 21; and Form 1040EZ, line 4. 2008 1040x Penalty figured separately for each period. 2008 1040x   Because the penalty is figured separately for each payment period, you may owe a penalty for an earlier payment period even if you later paid enough to make up the underpayment. 2008 1040x This is true even if you are due a refund when you file your income tax return. 2008 1040x Example. 2008 1040x You did not make estimated tax payments for 2013 because you thought you had enough tax withheld from your wages. 2008 1040x Early in January 2014, you made an estimate of your total 2013 tax. 2008 1040x Then you realized that your withholding was $2,000 less than the amount needed to avoid a penalty for underpayment of estimated tax. 2008 1040x On January 10, you made an estimated tax payment of $3,000, which is the difference between your withholding and your estimate of your total tax. 2008 1040x Your final return shows your total tax to be $50 less than your estimate, so you are due a refund. 2008 1040x You do not owe a penalty for your payment due January 15, 2014. 2008 1040x However, you may owe a penalty through January 10, 2014, the day you made the $3,000 payment, for your underpayments for the earlier payment periods. 2008 1040x Minimum required each period. 2008 1040x   You will owe a penalty for any 2013 payment period for which your estimated tax payment plus your withholding for the period and overpayments applied from previous periods was less than the smaller of: 22. 2008 1040x 5% of your 2013 tax, or 25% of your 2012 tax. 2008 1040x (Your 2012 tax return must cover a 12-month period. 2008 1040x ) Minimum required for higher income taxpayers. 2008 1040x   If you are subject to the rule for higher income taxpayers, discussed above, substitute 27. 2008 1040x 5% for 25% in (2) under General Rule . 2008 1040x When penalty is charged. 2008 1040x   If you miss a payment or you paid less than the minimum required in a period, you may be charged an underpayment penalty from the date the amount was due to the date the payment is made. 2008 1040x If a payment is mailed, the date of the U. 2008 1040x S. 2008 1040x postmark is considered the date of payment. 2008 1040x   If a payment is made electronically, the date the payment is shown on your payment account (checking, savings, etc. 2008 1040x ) is considered to be the date of payment. 2008 1040x Estate or trust payments of estimated tax. 2008 1040x   If you have estimated taxes credited to you from an estate or trust (Schedule K-1 (Form 1041)), treat the payment as made by you on January 15, 2014. 2008 1040x Amended returns. 2008 1040x    If you file an amended return by the due date of your original return, use the tax shown on your amended return to figure your required estimated tax payments. 2008 1040x If you file an amended return after the due date of the original return, use the tax shown on the original return. 2008 1040x   However, if you and your spouse file a joint return after the due date to replace separate returns you originally filed by the due date, use the tax shown on the joint return to figure your required estimated tax payments. 2008 1040x This rule applies only if both original separate returns were filed on time. 2008 1040x 2012 separate returns and 2013 joint return. 2008 1040x    If you file a joint return with your spouse for 2013, but you filed separate returns for 2012, your 2012 tax is the total of the tax shown on your separate returns. 2008 1040x You filed a separate return if you filed as single, head of household, or married filing separately. 2008 1040x 2012 joint return and 2013 separate returns. 2008 1040x    If you file a separate return for 2013, but you filed a joint return with your spouse for 2012, your 2012 tax is your share of the tax on the joint return. 2008 1040x You are filing a separate return if you file as single, head of household, or married filing separately. 2008 1040x   To figure your share of the taxes on a joint return, first figure the tax both you and your spouse would have paid had you filed separate returns for 2012 using the same filing status as for 2013. 2008 1040x Then multiply the tax on the joint return by the following fraction. 2008 1040x   The tax you would have paid had you filed a separate return   The total tax you and your spouse would have paid had you filed separate returns Example. 2008 1040x Lisa and Paul filed a joint return for 2012 showing taxable income of $49,000 and a tax of $6,484. 2008 1040x Of the $49,000 taxable income, $41,000 was Lisa's and the rest was Paul's. 2008 1040x For 2013, they file married filing separately. 2008 1040x Lisa figures her share of the tax on the 2012 joint return as follows. 2008 1040x 2012 tax on $41,000 based on a separate return $ 6,286 2012 tax on $8,000 based on a  separate return 803 Total $ 7,089 Lisa's percentage of total tax  ($6,286 ÷ $ 7,089) 88. 2008 1040x 67% Lisa's part of tax on joint return ($6,484 × 88. 2008 1040x 67%) $ 5,749 Form 2210. 2008 1040x   In most cases, you do not need to file Form 2210. 2008 1040x The IRS will figure the penalty for you and send you a bill. 2008 1040x If you want us to figure the penalty for you, leave the penalty line on your return blank. 2008 1040x Do not file Form 2210. 2008 1040x   To determine if you should file Form 2210, see Part II of Form 2210. 2008 1040x If you decide to figure your penalty, complete Part I, Part II, and either Part III or Part IV of the form and the Penalty Worksheet in the Instructions for Form 2210. 2008 1040x If you use Form 2210, you cannot file Form 1040EZ. 2008 1040x   On Form 1040, enter the amount of your penalty on line 77. 2008 1040x If you owe tax on line 76, add the penalty to your tax due and show your total payment on line 76. 2008 1040x If you are due a refund, subtract the penalty from the overpayment and enter the result on line 73. 2008 1040x   On Form 1040A, enter the amount of your penalty on line 46. 2008 1040x If you owe tax on line 45, add the penalty to your tax due and show your total payment on line 45. 2008 1040x If you are due a refund, subtract the penalty from the overpayment and enter the result on line 42. 2008 1040x Lowering or eliminating the penalty. 2008 1040x    You may be able to lower or eliminate your penalty if you file Form 2210. 2008 1040x You must file Form 2210 with your return if any of the following applies. 2008 1040x You request a waiver. 2008 1040x See Waiver of Penalty , later. 2008 1040x You use the annualized income installment method. 2008 1040x See the explanation of this method under Annualized Income Installment Method (Schedule AI) . 2008 1040x You use your actual withholding for each payment period for estimated tax purposes. 2008 1040x See Actual withholding method under Figuring Your Underpayment (Part IV, Section A). 2008 1040x You base any of your required installments on the tax shown on your 2012 return and you filed or are filing a joint return for either 2012 or 2013, but not for both years. 2008 1040x Exceptions Generally, you do not have to pay an underpayment penalty if either: Your total tax is less than $1,000, or You had no tax liability last year. 2008 1040x Less Than $1,000 Due You do not owe a penalty if the total tax shown on your return minus the amount you paid through withholding (including excess social security and tier 1 railroad retirement (RRTA) tax withholding) is less than $1,000. 2008 1040x Total tax for 2013. 2008 1040x   For 2013, your total tax on Form 1040 is the amount on line 61 reduced by the following. 2008 1040x    Unreported social security and Medicare tax or RRTA tax from Forms 4137 or 8919 (line 57). 2008 1040x Any tax included on line 58 for excess contributions to IRAs, Archer MSAs, Coverdell education savings accounts, and health savings accounts, or any tax on excess accumulations in qualified retirement plans. 2008 1040x The following write-ins on line 60: Uncollected social security and Medicare tax or RRTA tax on tips or group-term life insurance, Tax on excess golden parachute payments, Excise tax on insider stock compensation from an expatriated corporation, Look-back interest due under section 167(g), Look-back interest due under section 460(b), Recapture of federal mortgage subsidy, and Additional tax on advance payments of health coverage tax credit when not eligible. 2008 1040x Any refundable credit amounts listed on lines 64a, 65, 66, 70, and any credit from Form 8885 included on line 71. 2008 1040x   If you filed Form 1040A, your 2013 total tax is the amount on line 35 reduced by any refundable credits on lines 38a, 39, and 40. 2008 1040x   If you filed Form 1040EZ, your 2013 total tax is the amount on line 10 reduced by the amount on line 8a. 2008 1040x Note. 2008 1040x When figuring the amount on line 60, include household employment taxes only if you had federal income tax withheld from your income or you would owe the penalty even if you did not include those taxes. 2008 1040x Paid through withholding. 2008 1040x    For 2013, the amount you paid through withholding on Form 1040 is the amount on line 62 plus any excess social security or tier 1 RRTA tax withholding on line 69. 2008 1040x Add to that any write-in amount on line 72 identified as “Form 8689. 2008 1040x ” On Form 1040A, the amount you paid through withholding is the amount on line 36 plus any excess social security or tier 1 RRTA tax withholding included on line 41. 2008 1040x On Form 1040EZ, it is the amount on line 7. 2008 1040x No Tax Liability Last Year You do not owe a penalty if you had no tax liability last year and you were a U. 2008 1040x S. 2008 1040x citizen or resident for the whole year. 2008 1040x For this rule to apply, your tax year must have included all 12 months of the year. 2008 1040x You had no tax liability for 2012 if your total tax was zero or you were not required to file an income tax return. 2008 1040x Example. 2008 1040x Ray, who is single and 22 years old, was unemployed for a few months during 2012. 2008 1040x He earned $6,700 in wages before he was laid off, and he received $1,400 in unemployment compensation afterwards. 2008 1040x He had no other income. 2008 1040x Even though he had gross income of $8,100, he did not have to pay income tax because his gross income was less than the filing requirement for a single person under age 65 ($9,750 for 2012). 2008 1040x He filed a return only to have his withheld income tax refunded to him. 2008 1040x In 2013, Ray began regular work as an independent contractor. 2008 1040x Ray made no estimated tax payments in 2013. 2008 1040x Even though he did owe tax at the end of the year, Ray does not owe the underpayment penalty for 2013 because he had no tax liability in 2012. 2008 1040x Total tax for 2012. 2008 1040x   For 2012, your total tax on Form 1040 is the amount on line 61 reduced by the following. 2008 1040x    Unreported social security and Medicare tax or RRTA tax from Forms 4137 or 8919 (line 57). 2008 1040x Any tax included on line 58 for excess contributions to IRAs, Archer MSAs, Coverdell education savings accounts, and health savings accounts, or any tax on excess accumulations in qualified retirement plans. 2008 1040x The following write-ins on line 60: Uncollected social security and Medicare tax or RRTA tax on tips or group-term life insurance, Tax on excess golden parachute payments, Excise tax on insider stock compensation from an expatriated corporation, Look-back interest due under section 167(g), Look-back interest due under section 460(b), Recapture of federal mortgage subsidy, and Additional tax on advance payments of health coverage tax credit when not eligible. 2008 1040x Any refundable credit amounts listed on lines 64a, 65, 66, 70, and credits from Forms 8801 (line 27 only), and 8885 included on line 71. 2008 1040x   If you filed Form 1040A, your 2012 total tax is the amount on line 35 reduced by any refundable credits on lines 38a, 39, and 40. 2008 1040x   If you filed Form 1040EZ, your 2012 total tax is the amount on line 11 reduced by the amount on line 8a. 2008 1040x Figuring Your Required Annual Payment (Part I) Figure your required annual payment in Part I of Form 2210, following the line-by-line instructions. 2008 1040x If you rounded the entries on your tax return to whole dollars, you can round on Form 2210. 2008 1040x Example. 2008 1040x The tax on Lori Lane's 2012 return was $12,400. 2008 1040x Her AGI was not more than $150,000 for either 2012 or 2013. 2008 1040x The tax on her 2013 return (Form 1040, line 55) is $13,044. 2008 1040x Line 56 (self-employment tax) is $8,902. 2008 1040x Her 2013 total tax is $21,946. 2008 1040x For 2013, Lori had $1,600 income tax withheld and made four equal estimated tax payments ($1,000 each). 2008 1040x 90% of her 2013 tax is $19,751. 2008 1040x Because she paid less than her 2012 tax ($12,400) and less than 90% of her 2013 tax ($19,751), and does not meet an exception, Lori knows that she owes a penalty for underpayment of estimated tax. 2008 1040x The IRS will figure the penalty for Lori, but she decides to figure it herself on Form 2210 and pay it with her taxes when she files her tax return. 2008 1040x Lori's required annual payment is $12,400 (100% of 2012 tax) because that is smaller than 90% of her 2013 tax. 2008 1040x Different 2012 filing status. 2008 1040x    If you file a separate return for 2013, but you filed a joint return with your spouse for 2012, see 2012 joint return and 2013 separate returns , earlier, to figure the amount to enter as your 2012 tax on line 8 of Form 2210. 2008 1040x Short Method for Figuring the Penalty (Part III) You may be able to use the short method in Part III of Form 2210 to figure your penalty for underpayment of estimated tax. 2008 1040x If you qualify to use this method, it will result in the same penalty amount as the regular method. 2008 1040x However, either the annualized income installment method or the actual withholding method, explained later, may result in a smaller penalty. 2008 1040x You can use the short method only if you meet one of the following requirements. 2008 1040x You made no estimated tax payments for 2013 (it does not matter whether you had income tax withholding). 2008 1040x You paid the same amount of estimated tax on each of the four payment due dates. 2008 1040x If you do not meet either requirement, figure your penalty using the regular method in Part IV of Form 2210 and the Penalty Worksheet in the instructions. 2008 1040x Note. 2008 1040x If any payment was made before the due date, you can use the short method, but the penalty may be less if you use the regular method. 2008 1040x However, if the payment was only a few days early, the difference is likely to be small. 2008 1040x You cannot use the short method if any of the following apply. 2008 1040x You made any estimated tax payments late. 2008 1040x You checked box C or D in Part II of Form 2210. 2008 1040x You are filing Form 1040NR or 1040NR-EZ and you did not receive wages as an employee subject to U. 2008 1040x S. 2008 1040x income tax withholding. 2008 1040x If you use the short method, you cannot use the annualized income installment method to figure your underpayment for each payment period. 2008 1040x Also, you cannot use your actual withholding during each period to figure your payments for each period. 2008 1040x These methods, which may give you a smaller penalty amount, are explained under Figuring Your Underpayment (Part IV, Section A). 2008 1040x Complete Part III of Form 2210 following the line-by-line instructions in the Instructions for Form 2210. 2008 1040x Regular Method for Figuring the Penalty (Part IV) You can use the regular method in Part IV of Form 2210 to figure your penalty for underpayment of estimated tax if you paid one or more estimated tax payments earlier than the due date. 2008 1040x You must use the regular method in Part IV of Form 2210 to figure your penalty for underpayment of estimated tax if any of the following apply to you. 2008 1040x You paid one or more estimated tax payments on a date after the due date. 2008 1040x You paid at least one, but less than four, installments of estimated tax. 2008 1040x You paid estimated tax payments in un- equal amounts. 2008 1040x You use the annualized income installment method to figure your underpayment for each payment period. 2008 1040x You use your actual withholding during each payment period to figure your payments. 2008 1040x Under the regular method, figure your underpayment for each payment period in Section A, then figure your penalty using the Penalty Worksheet in the Instructions for Form 2210. 2008 1040x Enter the results on line 27 of Section B. 2008 1040x Figuring Your Underpayment (Part IV, Section A) Figure your underpayment of estimated tax for each payment period in Section A following the line-by-line instructions in the Instructions for Form 2210. 2008 1040x Complete lines 20 through 26 of the first column before going to line 20 of the next column. 2008 1040x Required installments—line 18. 2008 1040x   Your required payment for each payment period (line 18) is usually one-fourth of your required annual payment (Part I, line 9). 2008 1040x This method—the regular method—is the one to use if you received your income evenly throughout the year. 2008 1040x   However, if you did not receive your income evenly throughout the year, you may be able to lower or eliminate your penalty by figuring your underpayment using the annualized income installment method. 2008 1040x First complete Schedule AI (Form 2210), then enter the amounts from line 25 of that schedule on line 18 of Form 2210, Part IV. 2008 1040x See Annualized Income Installment Method (Schedule AI), later. 2008 1040x Payments made—line 19. 2008 1040x   Enter in each column the total of: Your estimated tax paid after the due date for the previous column and by the due date shown at the top of the column, and One-fourth of your withholding. 2008 1040x For special rules for figuring your payments, see Form 2210 instructions for line 19. 2008 1040x   If you file Form 1040, your withholding is the amount on line 62, plus any excess social security or tier 1 RRTA tax withholding on line 69. 2008 1040x If you file Form 1040A, your withholding is the amount on line 36 plus any excess social security or tier 1 RRTA tax withholding included in line 41. 2008 1040x Actual withholding method. 2008 1040x    Instead of using one-fourth of your withholding for each quarter, you can choose to use the amounts actually withheld by each due date. 2008 1040x You can make this choice separately for the tax withheld from your wages and for all other withholding. 2008 1040x This includes any excess social security and tier 1 RRTA tax withheld. 2008 1040x   Using your actual withholding may result in a smaller penalty if most of your withholding occurred early in the year. 2008 1040x   If you use your actual withholding, you must check box D in Form 2210, Part II. 2008 1040x Then complete Form 2210 using the regular method (Part IV) and file it with your return. 2008 1040x Worksheet for Form 2210, Part IV, Section B—Figuring the Penalty Figure the amount of your penalty for Section B using the Penalty Worksheet in the Form 2210 instructions. 2008 1040x The penalty is imposed on each underpayment amount shown on Form 2210, Section A, line 25, for the number of days that it remained unpaid. 2008 1040x For 2013, there are four rate periods—April 16 through June 30, July 1 through September 30, October 1 through December 31, and January 1, 2014 through April 15, 2014. 2008 1040x A 3% rate applies to all four periods. 2008 1040x Payments. 2008 1040x    Before completing the Penalty Worksheet, it may be helpful to make a list of the payments you made and income tax withheld after the due date (or the last day payments could be made on time) for the earliest payment period an underpayment occurred. 2008 1040x For example, if you had an underpayment for the first payment period, list your payments after April 15, 2013. 2008 1040x You can use the table in the Form 2210 instructions to make your list. 2008 1040x Follow those instructions for listing income tax withheld and payments made with your return. 2008 1040x Use the list to determine when each underpayment was paid. 2008 1040x   If you mail your estimated tax payments, use the date of the U. 2008 1040x S. 2008 1040x postmark as the date of payment. 2008 1040x Line 1b. 2008 1040x   Apply the payments listed to underpayment balance in the first column until it is fully paid. 2008 1040x Apply payments in the order made. 2008 1040x Figuring the penalty. 2008 1040x   If an underpayment was paid in two or more payments on different dates, you must figure the penalty separately for each payment. 2008 1040x On line 3 of the Penalty Worksheet enter the number of days between the due date (line 2) and the date of each payment on line 1b. 2008 1040x On line 4 figure the penalty for the amount of each payment applied on line 1b or the amount remaining unpaid. 2008 1040x If no payments are applied, figure the penalty on the amount on line 1a. 2008 1040x Aid for counting days. 2008 1040x    Table 4-1 provides a simple method for counting the number of days between a due date and a payment date. 2008 1040x Find the number for the date the payment was due by going across to the column of the month the payment was due and moving down the column to the due date. 2008 1040x In the same manner, find the number for the date the payment was made. 2008 1040x Subtract the due date “number” from the payment date “number. 2008 1040x ”   For example, if a payment was due on June 15 (61), but was not paid until September 1 (139), the payment was 78 (139 – 61) days late. 2008 1040x Table 4-1. 2008 1040x Calendar To Determine the Number of Days a Payment Is Late Instructions. 2008 1040x Use this table with Form 2210 if you are completing Part IV, Section B. 2008 1040x First, find the number for the payment due date by going across to the column of the month the payment was due and moving down the column to the due date. 2008 1040x Then, in the same manner, find the number for the date the payment was made. 2008 1040x Finally, subtract the due date number from the payment date number. 2008 1040x The result is the number of days the payment is late. 2008 1040x Example. 2008 1040x The payment due date is June 15 (61). 2008 1040x The payment was made on November 4 (203). 2008 1040x The payment is 142 days late (203 – 61). 2008 1040x Tax Year 2013 Day of 2013 2013 2013 2013 2013 2013 2013 2013 2013 2014 2014 2014 2014 Month April May June July Aug. 2008 1040x Sept. 2008 1040x Oct. 2008 1040x Nov. 2008 1040x Dec. 2008 1040x Jan. 2008 1040x Feb. 2008 1040x Mar. 2008 1040x Apr. 2008 1040x 1   16 47 77 108 139 169 200 230 261 292 320 351 2   17 48 78 109 140 170 201 231 262 293 321 352 3   18 49 79 110 141 171 202 232 263 294 322 353 4   19 50 80 111 142 172 203 233 264 295 323 354 5   20 51 81 112 143 173 204 234 265 296 324 355 6   21 52 82 113 144 174 205 235 266 297 325 356 7   22 53 83 114 145 175 206 236 267 298 326 357 8   23 54 84 115 146 176 207 237 268 299 327 358 9   24 55 85 116 147 177 208 238 269 300 328 359 10   25 56 86 117 148 178 209 239 270 301 329 360 11   26 57 87 118 149 179 210 240 271 302 330 361 12   27 58 88 119 150 180 211 241 272 303 331 362 13   28 59 89 120 151 181 212 242 273 304 332 363 14   29 60 90 121 152 182 213 243 274 305 333 364 15 0 30 61 91 122 153 183 214 244 275 306 334 365 16 1 31 62 92 123 154 184 215 245 276 307 335   17 2 32 63 93 124 155 185 216 246 277 308 336   18 3 33 64 94 125 156 186 217 247 278 309 337   19 4 34 65 95 126 157 187 218 248 279 310 338   20 5 35 66 96 127 158 188 219 249 280 311 339   21 6 36 67 97 128 159 189 220 250 281 312 340   22 7 37 68 98 129 160 190 221 251 282 313 341   23 8 38 69 99 130 161 191 222 252 283 314 342   24 9 39 70 100 131 162 192 223 253 284 315 343   25 10 40 71 101 132 163 193 224 254 285 316 344   26 11 41 72 102 133 164 194 225 255 286 317 345   27 12 42 73 103 134 165 195 226 256 287 318 346   28 13 43 74 104 135 166 196 227 257 288 319 347   29 14 44 75 105 136 167 197 228 258 289   348   30 15 45 76 106 137 168 198 229 259 290   349   31   46   107 138   199   260 291   350   Annualized Income Installment Method (Schedule AI) If you did not receive your income evenly throughout the year (for example, your income from a shop you operated at a marina was much larger in the summer than it was during the rest of the year), you may be able to lower or eliminate your penalty by figuring your underpayment using the annualized income installment method. 2008 1040x Under this method, your required installment (Part IV, line 18) for one or more payment periods may be less than one-fourth of your required annual payment. 2008 1040x To figure your underpayment using this method, complete Form 2210, Schedule AI. 2008 1040x Schedule AI annualizes your tax at the end of each payment period based on your income, deductions, and other items relating to events that occurred from the beginning of the tax year through the end of the period. 2008 1040x If you use the annualized income installment method, you must check box C in Part II of Form 2210. 2008 1040x Also, you must attach Form 2210 and Schedule AI to your return. 2008 1040x If you use Schedule AI for any payment due date, you must use it for all payment due dates. 2008 1040x Completing Schedule AI. 2008 1040x   Follow the Form 2210 instructions to complete Schedule AI. 2008 1040x For each period shown on Schedule AI, figure your income and deductions based on your method of accounting. 2008 1040x If you use the cash method of accounting (used by most people), include all income actually or constructively received during the period and all deductions actually paid during the period. 2008 1040x Note. 2008 1040x Each period includes amounts from the previous period(s). 2008 1040x Period (a) includes items for January 1 through March 31. 2008 1040x Period (b) includes items for January 1 through May 31. 2008 1040x Period (c) includes items for January 1 through August 31. 2008 1040x Period (d) includes items for the entire year. 2008 1040x Farmers and Fishermen If you are a farmer or fisherman, the following special rules for underpayment of estimated tax apply to you. 2008 1040x The penalty for underpaying your 2013 estimated tax will not apply if you file your return and pay all the tax due by March 3, 2014. 2008 1040x If you are a fiscal year taxpayer, the penalty will not apply if you file your return and pay the tax due by the first day of the third month after the end of your tax year. 2008 1040x Any penalty you owe for underpaying your 2013 estimated tax will be figured from one payment due date, January 15, 2014. 2008 1040x The underpayment penalty for 2013 is figured on the difference between the amount of 2013 withholding plus estimated tax paid by the due date and the smaller of: 662/3% (rather than 90%) of your 2013 tax, or 100% of the tax shown on your 2012 return. 2008 1040x Even if these special rules apply to you, you will not owe the penalty if you meet either of the two conditions discussed under Exceptions . 2008 1040x See Who Must Pay Estimated Tax in chapter 2 for the definition of a farmer or fisherman who is eligible for these special rules. 2008 1040x Form 2210-F. 2008 1040x   Use Form 2210-F to figure any underpayment penalty. 2008 1040x Do not attach it to your return unless you check a box in Part I. 2008 1040x However, if none of the boxes apply to you and you owe a penalty, you do not need to attach Form 2210-F. 2008 1040x Enter the amount from line 16 on Form 1040, line 77 and add the penalty to any balance due on your return or subtract it from your refund. 2008 1040x Keep your filled-in Form 2210-F for your records. 2008 1040x    If none of the boxes on Form 2210-F apply to you and you owe a penalty, the IRS can figure your penalty and send you a bill. 2008 1040x Waiver of Penalty The IRS can waive the penalty for underpayment if either of the following applies. 2008 1040x You did not make a payment because of a casualty, disaster, or other unusual circumstance and it would be inequitable to impose the penalty. 2008 1040x You retired (after reaching age 62) or became disabled in 2012 or 2013 and both the following requirements are met. 2008 1040x You had a reasonable cause for not making the payment. 2008 1040x Your underpayment was not due to willful neglect. 2008 1040x How to request a waiver. 2008 1040x   To request a waiver, see the Instructions for Form 2210. 2008 1040x Farmers and fishermen. 2008 1040x   To request a waiver, see the Instructions for Form 2210-F. 2008 1040x Federally declared disaster. 2008 1040x   Certain estimated tax payment deadlines for taxpayers who reside or have a business in a federally declared disaster area are postponed for a period during and after the disaster. 2008 1040x During the processing of your tax return, the IRS automatically identifies taxpayers located in a covered disaster area (by county or parish) and applies the appropriate penalty relief. 2008 1040x Do not file Form 2210 or 2210-F if your underpayment was due to a federally declared disaster. 2008 1040x If you still owe a penalty after the automatic waiver is applied, we will send you a bill. 2008 1040x   Individuals, estates, and trusts not in a covered disaster area but whose books, records, or tax professionals' offices are in a covered area are also entitled to relief. 2008 1040x Also eligible are relief workers affiliated with a recognized government or charitable organization assisting in the relief activities in a covered disaster area. 2008 1040x If you meet either of these eligibility requirements, you must call the IRS disaster hotline at 1-866-562-5227 and identify yourself as eligible for this relief. 2008 1040x   Details on the applicable disaster postponement period can be found at IRS. 2008 1040x gov. 2008 1040x Enter Tax Relief in Disaster Situations. 2008 1040x Select the federally declared disaster that affected you. 2008 1040x    Worksheet 4-1. 2008 1040x 2013 Form 2210, Schedule AI—Line 12 Qualified Dividends and Capital Gain Tax Worksheet Note. 2008 1040x To figure the annualized entries for lines 2, 3, and 5 below, multiply the expected amount for the period by the  annualization amount on line 2 of Schedule AI for the same period. 2008 1040x                   1. 2008 1040x Enter line 11 of your Schedule AI, or line 3 from Worksheet 4-2 1. 2008 1040x       2. 2008 1040x Enter your annualized qualified dividends for the period 2. 2008 1040x           3. 2008 1040x Are you filing Schedule D?               □ Yes. 2008 1040x Enter the smaller of your annualized amount from line 15 or line 16 of Schedule D. 2008 1040x If either line 15 or line 16 is blank or a loss, enter -0-. 2008 1040x 3. 2008 1040x             □ No. 2008 1040x Enter your annualized capital gain distributions from Form 1040, line 13             4. 2008 1040x Add lines 2 and 3   4. 2008 1040x           5. 2008 1040x If you are claiming investment interest expense on Form 4952, enter your annualized amount from line 4g of that form. 2008 1040x Otherwise, enter -0-   5. 2008 1040x           6. 2008 1040x Subtract line 5 from line 4. 2008 1040x If zero or less, enter -0- 6. 2008 1040x       7. 2008 1040x Subtract line 6 from line 1. 2008 1040x If zero or less, enter -0- 7. 2008 1040x       8. 2008 1040x Enter: $36,900 if single or married filing separately, $73,800 if married filing jointly or qualifying widow(er), $49,400 if head of household. 2008 1040x 8. 2008 1040x       9. 2008 1040x Enter the smaller of line 1 or line 8 9. 2008 1040x       10. 2008 1040x Enter the smaller of line 7 or line 9 10. 2008 1040x       11. 2008 1040x Subtract line 10 from line 9. 2008 1040x This amount is taxed at 0% 11. 2008 1040x       12. 2008 1040x Enter the smaller of line 1 or line 6 12. 2008 1040x       13. 2008 1040x Enter the amount from line 11 13. 2008 1040x       14. 2008 1040x Subtract line 13 from line 12 14. 2008 1040x       15. 2008 1040x Multiply line 14 by 15% (. 2008 1040x 15) 15. 2008 1040x   16. 2008 1040x Figure the tax on the amount on line 7. 2008 1040x If the amount on line 7 is less than $100,000, use the Tax Table in the 2013 Form 1040 instructions to figure this tax. 2008 1040x If the amount on line 7 is $100,000 or more, use the Tax Computation Worksheet in the 2013 Form 1040 instructions 16. 2008 1040x   17. 2008 1040x Add lines 15 and 16 17. 2008 1040x   18. 2008 1040x Figure the tax on the amount on line 1. 2008 1040x If the amount on line 1 is less than $100,000, use the Tax Table in the 2013 Form 1040 instructions to figure this tax. 2008 1040x If the amount on line 1 is $100,000 or more, use the Tax Computation Worksheet in the 2013 Form 1040 instructions 18. 2008 1040x   19. 2008 1040x Tax on all taxable income. 2008 1040x Enter the smaller of line 17 or line 18. 2008 1040x Also enter this amount on line 12 of Schedule AI in the appropriate column. 2008 1040x However, if you are using this worksheet to figure the tax on the amount on line 3 of Worksheet 4-2, enter the amount from line 19 on Worksheet 4-2, line 4 19. 2008 1040x   Worksheet 4-2. 2008 1040x 2013 Form 2210, Schedule AI—Line 12 Foreign Earned Income Tax Worksheet Before you begin:If Schedule AI, line 11, is zero for the period, do not complete this worksheet. 2008 1040x             1. 2008 1040x Enter the amount from line 11 of Schedule AI for the period 1. 2008 1040x   2. 2008 1040x Enter the annualized amount* of foreign earned income and housing amount excluded or deducted (from  Form 2555, lines 45 and 50, or Form 2555-EZ, line 18) in figuring the amount entered for the period on line 1  of Schedule AI 2. 2008 1040x   3. 2008 1040x Add lines 1 and 2 3. 2008 1040x   4. 2008 1040x Tax on the amount on line 3. 2008 1040x Use the Tax Table, Tax Computation Worksheet, Form 8615**, Qualified Dividends and Capital Gain Tax Worksheet***, or Schedule D Tax Worksheet***, whichever applies. 2008 1040x See the 2013 Instructions for Form 1040, line 44, to find out which tax computation method to use. 2008 1040x (Note. 2008 1040x You do not have to use the same method for each period on Schedule AI. 2008 1040x ) 4. 2008 1040x   5. 2008 1040x Tax on the amount on line 2. 2008 1040x If the amount on line 2 is less than $100,000, use the Tax Table in the 2013 Form 1040 instructions to figure this tax. 2008 1040x If the amount on line 7 is $100,000 or more, use the Tax Computation Worksheet in the 2013 Form 1040 instructions 5. 2008 1040x   6. 2008 1040x Subtract line 5 from line 4. 2008 1040x Enter the result here and on line 12 of Schedule AI. 2008 1040x If zero or less,  enter -0- 6. 2008 1040x             * To figure the annualized amount for line 2, multiply the exclusion or deduction for the period by the annualization amount on line 2 of Schedule AI for the same period. 2008 1040x     ** If you use Form 8615 to figure the tax on line 4 above, enter the amount from line 3 above on line 4 of Form 8615. 2008 1040x If the child's parent files Form 2555 or 2555-EZ, enter the amounts from lines 3 and 4 of the parent's Foreign Earned Income Tax Worksheet on lines 6 and 10, respectively, of Form 8615. 2008 1040x Complete the rest of Form 8615 according to its instructions. 2008 1040x Then complete lines 5 and 6 above. 2008 1040x     *** Enter the amount from line 3 above on line 1 of the Qualified Dividends and Capital Gain Tax Worksheet (or Worksheet 4-1 in this chapter) or the Schedule D Tax Worksheet, whichever worksheet you use to figure the tax on line 4 above. 2008 1040x Complete that worksheet through line 6 (line 10 if you use the Schedule D Tax Worksheet). 2008 1040x Next, determine if you have a capital gain excess. 2008 1040x     Figuring capital gain excess. 2008 1040x To find out if you have a capital gain excess for the appropriate period, subtract line 11 of Schedule AI from line 6 of Worksheet 4-1 or your Qualified Dividends and Capital Gain Tax Worksheet (line 10 of your Schedule D Tax Worksheet). 2008 1040x If the result is more than zero, that amount is your capital gain excess. 2008 1040x     No capital gain excess. 2008 1040x If you do not have a capital gain excess, complete the rest of Worksheet 4-1, Qualified Dividends and Capital Gain Tax Worksheet, or the Schedule D Tax Worksheet according to the worksheet's instructions. 2008 1040x Then complete lines 5 and 6 above. 2008 1040x     Capital gain excess. 2008 1040x If you have a capital gain excess, complete a second Worksheet 4-1, Qualified Dividends and Capital Gain Tax Worksheet, or Schedule D Tax Worksheet (whichever applies) as instructed above but in its entirety and with the following additional modifications. 2008 1040x Then complete lines 5 and 6 above. 2008 1040x     Make the modifications below only for purposes of filling out Worksheet 4-2 above. 2008 1040x     a. 2008 1040x Reduce (but not below zero) the amount you otherwise would enter on line 3 of your Worksheet 4-1, line 3 of your Qualified Dividends and Capital Gain Tax Worksheet, or line 9 of your Schedule D Tax Worksheet by your capital gain excess. 2008 1040x     b. 2008 1040x Reduce (but not below zero) the amount you otherwise would enter on line 2 of your Worksheet 4-1, line 2 of your Qualified Dividends and Capital Gain Tax Worksheet, or line 6 of your Schedule D Tax Worksheet by any of your capital gain excess not used in (a) above. 2008 1040x     c. 2008 1040x Reduce (but not below zero) the amount on your Schedule D (Form 1040), line 18, by your capital gain excess. 2008 1040x     d. 2008 1040x Include your capital gain excess as a loss on line 16 of your Unrecaptured Section 1250 Gain Worksheet in the 2013 Instructions for Schedule D (Form 1040). 2008 1040x   Prev  Up  Next   Home   More Online Publications