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2011 Efile

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2011 Efile

2011 efile Index A Additional Medicare Tax, Reminder, Social Security and Medicare Taxes, Withholding the employee's share. 2011 efile Assistance (see Tax help) B Baby sitters (see Household employee) Baby-sitting costs (see Child and dependent care expenses) Business employers, employment tax payment option, Payment option for business employers. 2011 efile C Caretakers (see Household employee) Child and dependent care expenses, credit for, Can You Claim a Credit for Child and Dependent Care Expenses? Comments on publication, Comments and suggestions. 2011 efile Correcting Schedule H Schedule H attached to another form, How Can You Correct Schedule H? Schedule H filed by itself, How Can You Correct Schedule H? D Dependent care expenses, Can You Claim a Credit for Child and Dependent Care Expenses? Disability payments, state, State disability payments treated as wages. 2011 efile Domestic worker (see Household employee) Drivers (see Household employee) E Earned income credit (EIC), What Do You Need To Know About the Earned Income Credit? EIC notice, Notice about the EIC. 2011 efile Employer identification number (EIN), Employer identification number (EIN). 2011 efile Employing an alien legally (see Legal employee) Employment eligibility verification form, Can Your Employee Legally Work in the United States? Employment taxes Need to pay, Do You Need To Pay Employment Taxes? Payment options, Payment option for business employers. 2011 efile Tax returns, Business employment tax returns. 2011 efile Estimated tax, paying, Paying estimated tax. 2011 efile F Federal income tax withholding, increasing (see How to increase withholding) Federal unemployment (FUTA) tax, Federal Unemployment (FUTA) Tax Form 1040-ES, Paying estimated tax. 2011 efile 940, Business employment tax returns. 2011 efile 941, Business employment tax returns. 2011 efile 943, Business employment tax returns. 2011 efile 944, Business employment tax returns. 2011 efile I-9, Can Your Employee Legally Work in the United States? M-274, Can Your Employee Legally Work in the United States? SS-4, Employer identification number (EIN). 2011 efile SS-5, Employee's social security number. 2011 efile W-2, Notice about the EIC. 2011 efile , Form W-2. 2011 efile W-4, Do You Need To Withhold Federal Income Tax?, Asking for more federal income tax withholding. 2011 efile W-4P, Asking for more federal income tax withholding. 2011 efile Forms you must file, What Forms Must You File? Free tax services, Free help with your tax return. 2011 efile FUTA (see Federal Unemployment (FUTA)Tax) H Handbook for Employers, Can Your Employee Legally Work in the United States? Health aides (see Household employee) Help (see Tax help) House cleaning workers (see Household employee) Household employee, Do You Have a Household Employee? Housekeepers (see Household employee) How to increase withholding, Asking for more federal income tax withholding. 2011 efile How to pay estimated tax, Paying estimated tax. 2011 efile I Income tax withholding, increasing (see How to increase withholding) L Legal employee, Can Your Employee Legally Work in the United States? M Maids (see Household employee) Medicare (see Social security and Medicare taxes) N Nannies (see Household employee) Nonemployees, Workers who are not your employees. 2011 efile Nurses, private (see Household employee) P Publications (see Tax help) R Records you must keep, What Records Must You Keep? S Schedule H (Form 1040), How Do You Make Tax Payments?, Schedule H. 2011 efile Self-employed workers (see Nonemployees) Social security and Medicare Taxes, Social Security and Medicare Taxes Wages, Social security and Medicare wages. 2011 efile Social security number, employee's, Employee's social security number. 2011 efile State Disability payments, State disability payments treated as wages. 2011 efile Employment taxes, State employment taxes. 2011 efile Suggestions for publication, Comments and suggestions. 2011 efile T Tax credits Child and dependent care expenses, Can You Claim a Credit for Child and Dependent Care Expenses? Earned income, What Do You Need To Know About the Earned Income Credit? FUTA, Credit for 2013. 2011 efile Tax help, How To Get Tax Help Taxes How to make payments, How Do You Make Tax Payments? Medicare, Social Security and Medicare Taxes Social security, Social Security and Medicare Taxes U Unemployment taxes Federal, Federal Unemployment (FUTA) Tax State, State employment taxes. 2011 efile USCIS website, Can Your Employee Legally Work in the United States? W Wages Cash, Cash wages. 2011 efile FUTA, FUTA wages. 2011 efile Medicare, Social security and Medicare wages. 2011 efile Social security, Social security and Medicare wages. 2011 efile State disability payments, State disability payments treated as wages. 2011 efile Withholding Employee's share, Withholding the employee's share. 2011 efile Federal income tax, Do You Need To Withhold Federal Income Tax? How to increase, Asking for more federal income tax withholding. 2011 efile Wages, Wages. 2011 efile Y Yard workers (see Household employee) Prev  Up     Home   More Online Publications
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The 2011 Efile

2011 efile 4. 2011 efile   Tax Withholding and Estimated Tax Table of Contents What's New for 2014 Reminders Introduction Useful Items - You may want to see: Tax Withholding for 2014Salaries and Wages Tips Taxable Fringe Benefits Sick Pay Pensions and Annuities Gambling Winnings Unemployment Compensation Federal Payments Backup Withholding Estimated Tax for 2014Who Does Not Have To Pay Estimated Tax Who Must Pay Estimated Tax How To Figure Estimated Tax When To Pay Estimated Tax How To Figure Each Payment How To Pay Estimated Tax Credit for Withholding and Estimated Tax for 2013Withholding Estimated Tax Underpayment Penalty for 2013 What's New for 2014 Tax law changes for 2014. 2011 efile  When you figure how much income tax you want withheld from your pay and when you figure your estimated tax, consider tax law changes effective in 2014. 2011 efile For more information, see Publication 505. 2011 efile Reminders Estimated tax safe harbor for higher income taxpayers. 2011 efile  If your 2013 adjusted gross income was more than $150,000 ($75,000 if you are married filing a separate return), you must pay the smaller of 90% of your expected tax for 2014 or 110% of the tax shown on your 2013 return to avoid an estimated tax penalty. 2011 efile Introduction This chapter discusses how to pay your tax as you earn or receive income during the year. 2011 efile In general, the federal income tax is a pay-as-you-go tax. 2011 efile There are two ways to pay as you go. 2011 efile Withholding. 2011 efile If you are an employee, your employer probably withholds income tax from your pay. 2011 efile Tax also may be withheld from certain other income, such as pensions, bonuses, commissions, and gambling winnings. 2011 efile The amount withheld is paid to the IRS in your name. 2011 efile Estimated tax. 2011 efile If you do not pay your tax through withholding, or do not pay enough tax that way, you may have to pay estimated tax. 2011 efile People who are in business for themselves generally will have to pay their tax this way. 2011 efile Also, you may have to pay estimated tax if you receive income such as dividends, interest, capital gains, rent, and royalties. 2011 efile Estimated tax is used to pay not only income tax, but self-employment tax and alternative minimum tax as well. 2011 efile This chapter explains these methods. 2011 efile In addition, it also explains the following. 2011 efile Credit for withholding and estimated tax. 2011 efile When you file your 2013 income tax return, take credit for all the income tax withheld from your salary, wages, pensions, etc. 2011 efile , and for the estimated tax you paid for 2013. 2011 efile Also take credit for any excess social security or railroad retirement tax withheld (discussed in chapter 37). 2011 efile Underpayment penalty. 2011 efile If you did not pay enough tax during the year, either through withholding or by making estimated tax payments, you may have to pay a penalty. 2011 efile In most cases, the IRS can figure this penalty for you. 2011 efile See Underpayment Penalty for 2013 at the end of this chapter. 2011 efile Useful Items - You may want to see: Publication 505 Tax Withholding and Estimated Tax Form (and Instructions) W-4 Employee's Withholding Allowance Certificate W-4P Withholding Certificate for Pension or Annuity Payments W-4S Request for Federal Income Tax Withholding From Sick Pay W-4V Voluntary Withholding Request 1040-ES Estimated Tax for Individuals 2210 Underpayment of Estimated Tax by Individuals, Estates, and Trusts 2210-F Underpayment of Estimated Tax by Farmers and Fishermen Tax Withholding for 2014 This section discusses income tax withholding on: Salaries and wages, Tips, Taxable fringe benefits, Sick pay, Pensions and annuities, Gambling winnings, Unemployment compensation, and Certain federal payments. 2011 efile This section explains the rules for withholding tax from each of these types of income. 2011 efile This section also covers backup withholding on interest, dividends, and other payments. 2011 efile Salaries and Wages Income tax is withheld from the pay of most employees. 2011 efile Your pay includes your regular pay, bonuses, commissions, and vacation allowances. 2011 efile It also includes reimbursements and other expense allowances paid under a nonaccountable plan. 2011 efile See Supplemental Wages , later, for more information about reimbursements and allowances paid under a nonaccountable plan. 2011 efile If your income is low enough that you will not have to pay income tax for the year, you may be exempt from withholding. 2011 efile This is explained under Exemption From Withholding , later. 2011 efile You can ask your employer to withhold income tax from noncash wages and other wages not subject to withholding. 2011 efile If your employer does not agree to withhold tax, or if not enough is withheld, you may have to pay estimated tax, as discussed later under Estimated Tax for 2014 . 2011 efile Military retirees. 2011 efile   Military retirement pay is treated in the same manner as regular pay for income tax withholding purposes, even though it is treated as a pension or annuity for other tax purposes. 2011 efile Household workers. 2011 efile   If you are a household worker, you can ask your employer to withhold income tax from your pay. 2011 efile A household worker is an employee who performs household work in a private home, local college club, or local fraternity or sorority chapter. 2011 efile   Tax is withheld only if you want it withheld and your employer agrees to withhold it. 2011 efile If you do not have enough income tax withheld, you may have to pay estimated tax, as discussed later under Estimated Tax for 2014 . 2011 efile Farmworkers. 2011 efile   Generally, income tax is withheld from your cash wages for work on a farm unless your employer does both of these: Pays you cash wages of less than $150 during the year, and Has expenditures for agricultural labor totaling less than $2,500 during the year. 2011 efile Differential wage payments. 2011 efile    When employees are on leave from employment for military duty, some employers make up the difference between the military pay and civilian pay. 2011 efile Payments to an employee who is on active duty for a period of more than 30 days will be subject to income tax withholding, but not subject to social security or Medicare taxes. 2011 efile The wages and withholding will be reported on Form W-2, Wage and Tax Statement. 2011 efile   The credit employers can claim for differential wages paid to activated military reservists is scheduled to expire for wages paid after December 31, 2013. 2011 efile Determining Amount of Tax Withheld Using Form W-4 The amount of income tax your employer withholds from your regular pay depends on two things. 2011 efile The amount you earn in each payroll period. 2011 efile The information you give your employer on Form W-4. 2011 efile Form W-4 includes four types of information that your employer will use to figure your withholding. 2011 efile Whether to withhold at the single rate or at the lower married rate. 2011 efile How many withholding allowances you claim (each allowance reduces the amount withheld). 2011 efile Whether you want an additional amount withheld. 2011 efile Whether you are claiming an exemption from withholding in 2014. 2011 efile See Exemption From Withholding , later. 2011 efile Note. 2011 efile You must specify a filing status and a number of withholding allowances on Form W-4. 2011 efile You cannot specify only a dollar amount of withholding. 2011 efile New Job When you start a new job, you must fill out Form W-4 and give it to your employer. 2011 efile Your employer should have copies of the form. 2011 efile If you need to change the information later, you must fill out a new form. 2011 efile If you work only part of the year (for example, you start working after the beginning of the year), too much tax may be withheld. 2011 efile You may be able to avoid overwithholding if your employer agrees to use the part-year method. 2011 efile See Part-Year Method in chapter 1 of Publication 505 for more information. 2011 efile Employee also receiving pension income. 2011 efile   If you receive pension or annuity income and begin a new job, you will need to file Form W-4 with your new employer. 2011 efile However, you can choose to split your withholding allowances between your pension and job in any manner. 2011 efile Changing Your Withholding During the year changes may occur to your marital status, exemptions, adjustments, deductions, or credits you expect to claim on your tax return. 2011 efile When this happens, you may need to give your employer a new Form W-4 to change your withholding status or your number of allowances. 2011 efile If the changes reduce the number of allowances you are claiming or changes your marital status from married to single, you must give your employer a new Form W-4 within 10 days. 2011 efile Generally, you can submit a new Form W-4 whenever you wish to change the number of your withholding allowances for any other reason. 2011 efile Changing your withholding for 2015. 2011 efile   If events in 2014 will decrease the number of your withholding allowances for 2015, you must give your employer a new Form W-4 by December 1, 2014. 2011 efile If the event occurs in December 2014, submit a new Form W-4 within 10 days. 2011 efile Checking Your Withholding After you have given your employer a Form W-4, you can check to see whether the amount of tax withheld from your pay is too little or too much. 2011 efile If too much or too little tax is being withheld, you should give your employer a new Form W-4 to change your withholding. 2011 efile You should try to have your withholding match your actual tax liability. 2011 efile If not enough tax is withheld, you will owe tax at the end of the year and may have to pay interest and a penalty. 2011 efile If too much tax is withheld, you will lose the use of that money until you get your refund. 2011 efile Always check your withholding if there are personal or financial changes in your life or changes in the law that might change your tax liability. 2011 efile Note. 2011 efile You cannot give your employer a payment to cover withholding on salaries and wages for past pay periods or a payment for estimated tax. 2011 efile Completing Form W-4 and Worksheets Form W-4 has worksheets to help you figure how many withholding allowances you can claim. 2011 efile The worksheets are for your own records. 2011 efile Do not give them to your employer. 2011 efile Multiple jobs. 2011 efile   If you have income from more than one job at the same time, complete only one set of Form W-4 worksheets. 2011 efile Then split your allowances between the Forms W-4 for each job. 2011 efile You cannot claim the same allowances with more than one employer at the same time. 2011 efile You can claim all your allowances with one employer and none with the other(s), or divide them any other way. 2011 efile Married individuals. 2011 efile   If both you and your spouse are employed and expect to file a joint return, figure your withholding allowances using your combined income, adjustments, deductions, exemptions, and credits. 2011 efile Use only one set of worksheets. 2011 efile You can divide your total allowances any way, but you cannot claim an allowance that your spouse also claims. 2011 efile   If you and your spouse expect to file separate returns, figure your allowances using separate worksheets based on your own individual income, adjustments, deductions, exemptions, and credits. 2011 efile Alternative method of figuring withholding allowances. 2011 efile   You do not have to use the Form W-4 worksheets if you use a more accurate method of figuring the number of withholding allowances. 2011 efile For more information, see Alternative method of figuring withholding allowances under Completing Form W-4 and Worksheets in Publication 505, chapter 1. 2011 efile Personal Allowances Worksheet. 2011 efile   Use the Personal Allowances Worksheet on Form W-4 to figure your withholding allowances based on exemptions and any special allowances that apply. 2011 efile Deduction and Adjustments Worksheet. 2011 efile   Use the Deduction and Adjustments Worksheet on Form W-4 if you plan to itemize your deductions, claim certain credits, or claim adjustments to the income on your 2014 tax return and you want to reduce your withholding. 2011 efile Also, complete this worksheet when you have changes to these items to see if you need to change your withholding. 2011 efile Two-Earners/Multiple Jobs Worksheet. 2011 efile   You may need to complete the Two-Earners/Multiple Jobs Worksheet on Form W-4 if you have more than one job, a working spouse, or are also receiving a pension. 2011 efile Also, on this worksheet you can add any additional withholding necessary to cover any amount you expect to owe other than income tax, such as self-employment tax. 2011 efile Getting the Right Amount of Tax Withheld In most situations, the tax withheld from your pay will be close to the tax you figure on your return if you follow these two rules. 2011 efile You accurately complete all the Form W-4 worksheets that apply to you. 2011 efile You give your employer a new Form W-4 when changes occur. 2011 efile But because the worksheets and withholding methods do not account for all possible situations, you may not be getting the right amount withheld. 2011 efile This is most likely to happen in the following situations. 2011 efile You are married and both you and your spouse work. 2011 efile You have more than one job at a time. 2011 efile You have nonwage income, such as interest, dividends, alimony, unemployment compensation, or self-employment income. 2011 efile You will owe additional amounts with your return, such as self-employment tax. 2011 efile Your withholding is based on obsolete Form W-4 information for a substantial part of the year. 2011 efile Your earnings are more than the amount shown under Check your withholding in the instructions at the top of page 1 of Form W-4. 2011 efile You work only part of the year. 2011 efile You change the number of your withholding allowances during the year. 2011 efile Cumulative wage method. 2011 efile   If you change the number of your withholding allowances during the year, too much or too little tax may have been withheld for the period before you made the change. 2011 efile You may be able to compensate for this if your employer agrees to use the cumulative wage withholding method for the rest of the year. 2011 efile You must ask your employer in writing to use this method. 2011 efile   To be eligible, you must have been paid for the same kind of payroll period (weekly, biweekly, etc. 2011 efile ) since the beginning of the year. 2011 efile Publication 505 To make sure you are getting the right amount of tax withheld, get Publication 505. 2011 efile It will help you compare the total tax to be withheld during the year with the tax you can expect to figure on your return. 2011 efile It also will help you determine how much, if any, additional withholding is needed each payday to avoid owing tax when you file your return. 2011 efile If you do not have enough tax withheld, you may have to pay estimated tax, as explained under Estimated Tax for 2014 , later. 2011 efile You can use the IRS Withholding Calculator at www. 2011 efile irs. 2011 efile gov/Individuals, instead of Publication 505 or the worksheets included with Form W-4, to determine whether you need to have your withholding increased or decreased. 2011 efile Rules Your Employer Must Follow It may be helpful for you to know some of the withholding rules your employer must follow. 2011 efile These rules can affect how to fill out your Form W-4 and how to handle problems that may arise. 2011 efile New Form W-4. 2011 efile   When you start a new job, your employer should have you complete a Form W-4. 2011 efile Beginning with your first payday, your employer will use the information you give on the form to figure your withholding. 2011 efile   If you later fill out a new Form W-4, your employer can put it into effect as soon as possible. 2011 efile The deadline for putting it into effect is the start of the first payroll period ending 30 or more days after you turn it in. 2011 efile No Form W-4. 2011 efile   If you do not give your employer a completed Form W-4, your employer must withhold at the highest rate, as if you were single and claimed no withholding allowances. 2011 efile Repaying withheld tax. 2011 efile   If you find you are having too much tax withheld because you did not claim all the withholding allowances you are entitled to, you should give your employer a new Form W-4. 2011 efile Your employer cannot repay any of the tax previously withheld. 2011 efile Instead, claim the full amount withheld when you file your tax return. 2011 efile   However, if your employer has withheld more than the correct amount of tax for the Form W-4 you have in effect, you do not have to fill out a new Form W-4 to have your withholding lowered to the correct amount. 2011 efile Your employer can repay the amount that was withheld incorrectly. 2011 efile If you are not repaid, your Form W-2 will reflect the full amount actually withheld, which you would claim when you file your tax return. 2011 efile Exemption From Withholding If you claim exemption from withholding, your employer will not withhold federal income tax from your wages. 2011 efile The exemption applies only to income tax, not to social security or Medicare tax. 2011 efile You can claim exemption from withholding for 2014 only if both of the following situations apply. 2011 efile For 2013 you had a right to a refund of all federal income tax withheld because you had no tax liability. 2011 efile For 2014 you expect a refund of all federal income tax withheld because you expect to have no tax liability. 2011 efile Students. 2011 efile   If you are a student, you are not automatically exempt. 2011 efile See chapter 1 to find out if you must file a return. 2011 efile If you work only part time or only during the summer, you may qualify for exemption from withholding. 2011 efile Age 65 or older or blind. 2011 efile   If you are 65 or older or blind, use Worksheet 1-3 or 1-4 in chapter 1 of Publication 505, to help you decide if you qualify for exemption from withholding. 2011 efile Do not use either worksheet if you will itemize deductions, claim exemptions for dependents, or claim tax credits on your 2014 return. 2011 efile Instead, see Itemizing deductions or claiming exemptions or credits in chapter 1 of Publication 505. 2011 efile Claiming exemption from withholding. 2011 efile   To claim exemption, you must give your employer a Form W-4. 2011 efile Do not complete lines 5 and 6. 2011 efile Enter “Exempt” on line 7. 2011 efile   If you claim exemption, but later your situation changes so that you will have to pay income tax after all, you must file a new Form W-4 within 10 days after the change. 2011 efile If you claim exemption in 2014, but you expect to owe income tax for 2015, you must file a new Form W-4 by December 1, 2014. 2011 efile   Your claim of exempt status may be reviewed by the IRS. 2011 efile An exemption is good for only 1 year. 2011 efile   You must give your employer a new Form W-4 by February 15 each year to continue your exemption. 2011 efile Supplemental Wages Supplemental wages include bonuses, commissions, overtime pay, vacation allowances, certain sick pay, and expense allowances under certain plans. 2011 efile The payer can figure withholding on supplemental wages using the same method used for your regular wages. 2011 efile However, if these payments are identified separately from your regular wages, your employer or other payer of supplemental wages can withhold income tax from these wages at a flat rate. 2011 efile Expense allowances. 2011 efile   Reimbursements or other expense allowances paid by your employer under a nonaccountable plan are treated as supplemental wages. 2011 efile   Reimbursements or other expense allowances paid under an accountable plan that are more than your proven expenses are treated as paid under a nonaccountable plan if you do not return the excess payments within a reasonable period of time. 2011 efile   For more information about accountable and nonaccountable expense allowance plans, see Reimbursements in chapter 26. 2011 efile Penalties You may have to pay a penalty of $500 if both of the following apply. 2011 efile You make statements or claim withholding allowances on your Form W-4 that reduce the amount of tax withheld. 2011 efile You have no reasonable basis for those statements or allowances at the time you prepare your Form W-4. 2011 efile There is also a criminal penalty for willfully supplying false or fraudulent information on your Form W-4 or for willfully failing to supply information that would increase the amount withheld. 2011 efile The penalty upon conviction can be either a fine of up to $1,000 or imprisonment for up to 1 year, or both. 2011 efile These penalties will apply if you deliberately and knowingly falsify your Form W-4 in an attempt to reduce or eliminate the proper withholding of taxes. 2011 efile A simple error or an honest mistake will not result in one of these penalties. 2011 efile For example, a person who has tried to figure the number of withholding allowances correctly, but claims seven when the proper number is six, will not be charged a W-4 penalty. 2011 efile Tips The tips you receive while working on your job are considered part of your pay. 2011 efile You must include your tips on your tax return on the same line as your regular pay. 2011 efile However, tax is not withheld directly from tip income, as it is from your regular pay. 2011 efile Nevertheless, your employer will take into account the tips you report when figuring how much to withhold from your regular pay. 2011 efile See chapter 6 for information on reporting your tips to your employer. 2011 efile For more information on the withholding rules for tip income, see Publication 531, Reporting Tip Income. 2011 efile How employer figures amount to withhold. 2011 efile   The tips you report to your employer are counted as part of your income for the month you report them. 2011 efile Your employer can figure your withholding in either of two ways. 2011 efile By withholding at the regular rate on the sum of your pay plus your reported tips. 2011 efile By withholding at the regular rate on your pay plus a percentage of your reported tips. 2011 efile Not enough pay to cover taxes. 2011 efile   If your regular pay is not enough for your employer to withhold all the tax (including income tax and social security and Medicare taxes (or the equivalent railroad retirement tax)) due on your pay plus your tips, you can give your employer money to cover the shortage. 2011 efile See Giving your employer money for taxes in chapter 6. 2011 efile Allocated tips. 2011 efile   Your employer should not withhold income tax, Medicare tax, social security tax, or railroad retirement tax on any allocated tips. 2011 efile Withholding is based only on your pay plus your reported tips. 2011 efile Your employer should refund to you any incorrectly withheld tax. 2011 efile See Allocated Tips in chapter 6 for more information. 2011 efile Taxable Fringe Benefits The value of certain noncash fringe benefits you receive from your employer is considered part of your pay. 2011 efile Your employer generally must withhold income tax on these benefits from your regular pay. 2011 efile For information on fringe benefits, see Fringe Benefits under Employee Compensation in chapter 5. 2011 efile Although the value of your personal use of an employer-provided car, truck, or other highway motor vehicle is taxable, your employer can choose not to withhold income tax on that amount. 2011 efile Your employer must notify you if this choice is made. 2011 efile For more information on withholding on taxable fringe benefits, see chapter 1 of Publication 505. 2011 efile Sick Pay Sick pay is a payment to you to replace your regular wages while you are temporarily absent from work due to sickness or personal injury. 2011 efile To qualify as sick pay, it must be paid under a plan to which your employer is a party. 2011 efile If you receive sick pay from your employer or an agent of your employer, income tax must be withheld. 2011 efile An agent who does not pay regular wages to you may choose to withhold income tax at a flat rate. 2011 efile However, if you receive sick pay from a third party who is not acting as an agent of your employer, income tax will be withheld only if you choose to have it withheld. 2011 efile See Form W-4S , later. 2011 efile If you receive payments under a plan in which your employer does not participate (such as an accident or health plan where you paid all the premiums), the payments are not sick pay and usually are not taxable. 2011 efile Union agreements. 2011 efile   If you receive sick pay under a collective bargaining agreement between your union and your employer, the agreement may determine the amount of income tax withholding. 2011 efile See your union representative or your employer for more information. 2011 efile Form W-4S. 2011 efile   If you choose to have income tax withheld from sick pay paid by a third party, such as an insurance company, you must fill out Form W-4S. 2011 efile Its instructions contain a worksheet you can use to figure the amount you want withheld. 2011 efile They also explain restrictions that may apply. 2011 efile   Give the completed form to the payer of your sick pay. 2011 efile The payer must withhold according to your directions on the form. 2011 efile Estimated tax. 2011 efile   If you do not request withholding on Form W-4S, or if you do not have enough tax withheld, you may have to make estimated tax payments. 2011 efile If you do not pay enough tax, either through estimated tax or withholding, or a combination of both, you may have to pay a penalty. 2011 efile See Underpayment Penalty for 2013 at the end of this chapter. 2011 efile Pensions and Annuities Income tax usually will be withheld from your pension or annuity distributions unless you choose not to have it withheld. 2011 efile This rule applies to distributions from: A traditional individual retirement arrangement (IRA); A life insurance company under an endowment, annuity, or life insurance contract; A pension, annuity, or profit-sharing plan; A stock bonus plan; and Any other plan that defers the time you receive compensation. 2011 efile The amount withheld depends on whether you receive payments spread out over more than 1 year (periodic payments), within 1 year (nonperiodic payments), or as an eligible rollover distribution (ERD). 2011 efile Income tax withholding from an ERD is mandatory. 2011 efile More information. 2011 efile   For more information on taxation of annuities and distributions (including ERDs) from qualified retirement plans, see chapter 10. 2011 efile For information on IRAs, see chapter 17. 2011 efile For more information on withholding on pensions and annuities, including a discussion of Form W-4P, see Pensions and Annuities in chapter 1 of Publication 505. 2011 efile Gambling Winnings Income tax is withheld at a flat 25% rate from certain kinds of gambling winnings. 2011 efile Gambling winnings of more than $5,000 from the following sources are subject to income tax withholding. 2011 efile Any sweepstakes; wagering pool, including payments made to winners of poker tournaments; or lottery. 2011 efile Any other wager, if the proceeds are at least 300 times the amount of the bet. 2011 efile It does not matter whether your winnings are paid in cash, in property, or as an annuity. 2011 efile Winnings not paid in cash are taken into account at their fair market value. 2011 efile Exception. 2011 efile   Gambling winnings from bingo, keno, and slot machines generally are not subject to income tax withholding. 2011 efile However, you may need to provide the payer with a social security number to avoid withholding. 2011 efile See Backup withholding on gambling winnings in chapter 1 of Publication 505. 2011 efile If you receive gambling winnings not subject to withholding, you may need to pay estimated tax. 2011 efile See Estimated Tax for 2014 , later. 2011 efile If you do not pay enough tax, either through withholding or estimated tax, or a combination of both, you may have to pay a penalty. 2011 efile See Underpayment Penalty for 2013 at the end of this chapter. 2011 efile Form W-2G. 2011 efile   If a payer withholds income tax from your gambling winnings, you should receive a Form W-2G, Certain Gambling Winnings, showing the amount you won and the amount withheld. 2011 efile Report the tax withheld on line 62 of Form 1040. 2011 efile Unemployment Compensation You can choose to have income tax withheld from unemployment compensation. 2011 efile To make this choice, fill out Form W-4V (or a similar form provided by the payer) and give it to the payer. 2011 efile All unemployment compensation is taxable. 2011 efile So, if you do not have income tax withheld, you may have to pay estimated tax. 2011 efile See Estimated Tax for 2014 , later. 2011 efile If you do not pay enough tax, either through withholding or estimated tax, or a combination of both, you may have to pay a penalty. 2011 efile For information, see Underpayment Penalty for 2013 at the end of this chapter. 2011 efile Federal Payments You can choose to have income tax withheld from certain federal payments you receive. 2011 efile These payments are: Social security benefits, Tier 1 railroad retirement benefits, Commodity credit corporation loans you choose to include in your gross income, Payments under the Agricultural Act of 1949 (7 U. 2011 efile S. 2011 efile C. 2011 efile 1421 et. 2011 efile seq. 2011 efile ), as amended, or title II of the Disaster Assistance Act of 1988, that are treated as insurance proceeds and that you receive because: Your crops were destroyed or damaged by drought, flood, or any other natural disaster, or You were unable to plant crops because of a natural disaster described in (a), and Any other payment under Federal law as determined by the Secretary. 2011 efile To make this choice, fill out Form W-4V (or a similar form provided by the payer) and give it to the payer. 2011 efile If you do not choose to have income tax withheld, you may have to pay estimated tax. 2011 efile See Estimated Tax for 2014 , later. 2011 efile If you do not pay enough tax, either through withholding or estimated tax, or a combination of both, you may have to pay a penalty. 2011 efile For information, see Underpayment Penalty for 2013 at the end of this chapter. 2011 efile More information. 2011 efile   For more information about the tax treatment of social security and railroad retirement benefits, see chapter 11. 2011 efile Get Publication 225, Farmer's Tax Guide, for information about the tax treatment of commodity credit corporation loans or crop disaster payments. 2011 efile Backup Withholding Banks or other businesses that pay you certain kinds of income must file an information return (Form 1099) with the IRS. 2011 efile The information return shows how much you were paid during the year. 2011 efile It also includes your name and taxpayer identification number (TIN). 2011 efile TINs are explained in chapter 1 under Social Security Number (SSN) . 2011 efile These payments generally are not subject to withholding. 2011 efile However, “backup” withholding is required in certain situations. 2011 efile Backup withholding can apply to most kinds of payments that are reported on Form 1099. 2011 efile The payer must withhold at a flat 28% rate in the following situations. 2011 efile You do not give the payer your TIN in the required manner. 2011 efile The IRS notifies the payer that the TIN you gave is incorrect. 2011 efile You are required, but fail, to certify that you are not subject to backup withholding. 2011 efile The IRS notifies the payer to start withholding on interest or dividends because you have underreported interest or dividends on your income tax return. 2011 efile The IRS will do this only after it has mailed you four notices over at least a 210-day period. 2011 efile See Backup Withholding in chapter 1 of Publication 505 for more information. 2011 efile Penalties. 2011 efile   There are civil and criminal penalties for giving false information to avoid backup withholding. 2011 efile The civil penalty is $500. 2011 efile The criminal penalty, upon conviction, is a fine of up to $1,000 or imprisonment of up to 1 year, or both. 2011 efile Estimated Tax for 2014 Estimated tax is the method used to pay tax on income that is not subject to withholding. 2011 efile This includes income from self-employment, interest, dividends, alimony, rent, gains from the sale of assets, prizes, and awards. 2011 efile You also may have to pay estimated tax if the amount of income tax being withheld from your salary, pension, or other income is not enough. 2011 efile Estimated tax is used to pay both income tax and self-employment tax, as well as other taxes and amounts reported on your tax return. 2011 efile If you do not pay enough tax, either through withholding or estimated tax, or a combination of both, you may have to pay a penalty. 2011 efile If you do not pay enough by the due date of each payment period (see When To Pay Estimated Tax , later), you may be charged a penalty even if you are due a refund when you file your tax return. 2011 efile For information on when the penalty applies, see Underpayment Penalty for 2013 at the end of this chapter. 2011 efile Who Does Not Have To Pay Estimated Tax If you receive salaries or wages, you can avoid having to pay estimated tax by asking your employer to take more tax out of your earnings. 2011 efile To do this, give a new Form W-4 to your employer. 2011 efile See chapter 1 of Publication 505. 2011 efile Estimated tax not required. 2011 efile   You do not have to pay estimated tax for 2014 if you meet all three of the following conditions. 2011 efile You had no tax liability for 2013. 2011 efile You were a U. 2011 efile S. 2011 efile citizen or resident alien for the whole year. 2011 efile Your 2013 tax year covered a 12-month period. 2011 efile   You had no tax liability for 2013 if your total tax was zero or you did not have to file an income tax return. 2011 efile For the definition of “total tax” for 2013, see Publication 505, chapter 2. 2011 efile Who Must Pay Estimated Tax If you owe additional tax for 2013, you may have to pay estimated tax for 2014. 2011 efile You can use the following general rule as a guide during the year to see if you will have enough withholding, or if you should increase your withholding or make estimated tax payments. 2011 efile General rule. 2011 efile   In most cases, you must pay estimated tax for 2014 if both of the following apply. 2011 efile You expect to owe at least $1,000 in tax for 2014, after subtracting your withholding and refundable credits. 2011 efile You expect your withholding plus your refundable credits to be less than the smaller of: 90% of the tax to be shown on your 2014 tax return, or 100% of the tax shown on your 2013 tax return (but see Special rules for farmers, fishermen, and higher income taxpayers, later). 2011 efile Your 2013 tax return must cover all 12 months. 2011 efile    If the result from using the general rule above suggests that you will not have enough withholding, complete the 2014 Estimated Tax Worksheet in Publication 505 for a more accurate calculation. 2011 efile Special rules for farmers, fishermen, and higher income taxpayers. 2011 efile   If at least two-thirds of your gross income for tax year 2013 or 2014 is from farming or fishing, substitute 662/3% for 90% in (2a) under the General rule, earlier. 2011 efile If your AGI for 2013 was more than $150,000 ($75,000 if your filing status for 2014 is married filing a separate return), substitute 110% for 100% in (2b) under General rule , earlier. 2011 efile See Figure 4-A and Publication 505, chapter 2 for more information. 2011 efile Figure 4-A. 2011 efile Do You Have To Pay Estimated Tax? Please click here for the text description of the image. 2011 efile Figure 4-A Do You Have To Pay Estimated Tax? Aliens. 2011 efile   Resident and nonresident aliens also may have to pay estimated tax. 2011 efile Resident aliens should follow the rules in this chapter unless noted otherwise. 2011 efile Nonresident aliens should get Form 1040-ES (NR), U. 2011 efile S. 2011 efile Estimated Tax for Nonresident Alien Individuals. 2011 efile   You are an alien if you are not a citizen or national of the United States. 2011 efile You are a resident alien if you either have a green card or meet the substantial presence test. 2011 efile For more information about the substantial presence test, see Publication 519, U. 2011 efile S. 2011 efile Tax Guide for Aliens. 2011 efile Married taxpayers. 2011 efile   If you qualify to make joint estimated tax payments, apply the rules discussed here to your joint estimated income. 2011 efile   You and your spouse can make joint estimated tax payments even if you are not living together. 2011 efile   However, you and your spouse cannot make joint estimated tax payments if:  You are legally separated under a decree of divorce or separate maintenance, You and your spouse have different tax years, or Either spouse is a nonresident alien (unless that spouse elected to be treated as a resident alien for tax purposes (see chapter 1 of Publication 519)). 2011 efile   If you do not qualify to make joint estimated tax payments, apply these rules to your separate estimated income. 2011 efile Making joint or separate estimated tax payments will not affect your choice of filing a joint tax return or separate returns for 2014. 2011 efile 2013 separate returns and 2014 joint return. 2011 efile   If you plan to file a joint return with your spouse for 2014, but you filed separate returns for 2013, your 2013 tax is the total of the tax shown on your separate returns. 2011 efile You filed a separate return if you filed as single, head of household, or married filing separately. 2011 efile 2013 joint return and 2014 separate returns. 2011 efile   If you plan to file a separate return for 2014 but you filed a joint return for 2013, your 2013 tax is your share of the tax on the joint return. 2011 efile You file a separate return if you file as single, head of household, or married filing separately. 2011 efile   To figure your share of the tax on the joint return, first figure the tax both you and your spouse would have paid had you filed separate returns for 2013 using the same filing status as for 2014. 2011 efile Then multiply the tax on the joint return by the following fraction. 2011 efile     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. 2011 efile Joe and Heather filed a joint return for 2013 showing taxable income of $48,500 and a tax of $6,386. 2011 efile Of the $48,500 taxable income, $40,100 was Joe's and the rest was Heather's. 2011 efile For 2014, they plan to file married filing separately. 2011 efile Joe figures his share of the tax on the 2013 joint return as follows. 2011 efile   Tax on $40,100 based on a separate return $5,960     Tax on $8,400 based on a separate return 843     Total $6,803     Joe's percentage of total ($5,960 ÷ $6,803) 87. 2011 efile 6%     Joe's share of tax on joint return  ($6,386 × 87. 2011 efile 6%) $5,594   How To Figure Estimated Tax To figure your estimated tax, you must figure your expected adjusted gross income (AGI), taxable income, taxes, deductions, and credits for the year. 2011 efile When figuring your 2014 estimated tax, it may be helpful to use your income, deductions, and credits for 2013 as a starting point. 2011 efile Use your 2013 federal tax return as a guide. 2011 efile You can use Form 1040-ES and Publication 505 to figure your estimated tax. 2011 efile Nonresident aliens use Form 1040-ES (NR) and Publication 505 to figure estimated tax (see chapter 8 of Publication 519 for more information). 2011 efile You must make adjustments both for changes in your own situation and for recent changes in the tax law. 2011 efile For a discussion of these changes, visit IRS. 2011 efile gov. 2011 efile For more complete information on how to figure your estimated tax for 2014, see chapter 2 of Publication 505. 2011 efile When To Pay Estimated Tax For estimated tax purposes, the tax year is divided into four payment periods. 2011 efile Each period has a specific payment due date. 2011 efile If you do not pay enough tax by the due date of each payment period, you may be charged a penalty even if you are due a refund when you file your income tax return. 2011 efile The payment periods and due dates for estimated tax payments are shown next. 2011 efile   For the period: Due date:*     Jan. 2011 efile 1 – March 31 April 15     April 1 – May 31 June 16     June 1 – August 31 Sept. 2011 efile 15     Sept. 2011 efile 1– Dec. 2011 efile 31 Jan. 2011 efile 15, next year     *See Saturday, Sunday, holiday rule and January payment . 2011 efile Saturday, Sunday, holiday rule. 2011 efile   If the due date for an estimated tax payment falls on a Saturday, Sunday, or legal holiday, the payment will be on time if you make it on the next day that is not a Saturday, Sunday, or legal holiday. 2011 efile January payment. 2011 efile   If you file your 2014 Form 1040 or Form 1040A by January 31, 2015, and pay the rest of the tax you owe, you do not need to make the payment due on January 15, 2015. 2011 efile Fiscal year taxpayers. 2011 efile   If your tax year does not start on January 1, see the Form 1040-ES instructions for your payment due dates. 2011 efile When To Start You do not have to make estimated tax payments until you have income on which you will owe income tax. 2011 efile If you have income subject to estimated tax during the first payment period, you must make your first payment by the due date for the first payment period. 2011 efile You can pay all your estimated tax at that time, or you can pay it in installments. 2011 efile If you choose to pay in installments, make your first payment by the due date for the first payment period. 2011 efile Make your remaining installment payments by the due dates for the later periods. 2011 efile No income subject to estimated tax during first period. 2011 efile    If you do not have income subject to estimated tax until a later payment period, you must make your first payment by the due date for that period. 2011 efile You can pay your entire estimated tax by the due date for that period or you can pay it in installments by the due date for that period and the due dates for the remaining periods. 2011 efile The following chart shows when to make installment payments. 2011 efile If you first have income on which you must pay estimated tax: Make a payment  by:* Make later installments by:* Before April 1 April 15 June 16 Sept. 2011 efile 15 Jan. 2011 efile 15 next year April 1–May 31 June 16 Sept. 2011 efile 15 Jan. 2011 efile 15 next year June 1–Aug. 2011 efile 31 Sept. 2011 efile 15 Jan. 2011 efile 15 next year After Aug. 2011 efile 31 Jan. 2011 efile 15 next year (None) *See Saturday, Sunday, holiday rule and January payment . 2011 efile How much to pay to avoid a penalty. 2011 efile   To determine how much you should pay by each payment due date, see How To Figure Each Payment, next. 2011 efile How To Figure Each Payment You should pay enough estimated tax by the due date of each payment period to avoid a penalty for that period. 2011 efile You can figure your required payment for each period by using either the regular installment method or the annualized income installment method. 2011 efile These methods are described in chapter 2 of Publication 505. 2011 efile If you do not pay enough during each payment period, you may be charged a penalty even if you are due a refund when you file your tax return. 2011 efile If the earlier discussion of No income subject to estimated tax during first period or the later discussion of Change in estimated tax applies to you, you may benefit from reading Annualized Income Installment Method in chapter 2 of Publication 505 for information on how to avoid a penalty. 2011 efile Underpayment penalty. 2011 efile   Under the regular installment method, if your estimated tax payment for any period is less than one-fourth of your estimated tax, you may be charged a penalty for underpayment of estimated tax for that period when you file your tax return. 2011 efile Under the annualized income installment method, your estimated tax payments vary with your income, but the amount required must be paid each period. 2011 efile See chapter 4 of Publication 505 for more information. 2011 efile Change in estimated tax. 2011 efile   After you make an estimated tax payment, changes in your income, adjustments, deductions, credits, or exemptions may make it necessary for you to refigure your estimated tax. 2011 efile Pay the unpaid balance of your amended estimated tax by the next payment due date after the change or in installments by that date and the due dates for the remaining payment periods. 2011 efile Estimated Tax Payments Not Required You do not have to pay estimated tax if your withholding in each payment period is at least as much as: One-fourth of your required annual payment, or Your required annualized income installment for that period. 2011 efile You also do not have to pay estimated tax if you will pay enough through withholding to keep the amount you owe with your return under $1,000. 2011 efile How To Pay Estimated Tax There are several ways to pay estimated tax. 2011 efile Credit an overpayment on your 2013 return to your 2014 estimated tax. 2011 efile Pay by direct transfer from your bank account, or pay by credit or debit card using a pay-by-phone system or the Internet. 2011 efile Send in your payment (check or money order) with a payment voucher from Form 1040-ES. 2011 efile Credit an Overpayment If you show an overpayment of tax after completing your Form 1040 or Form 1040A for 2013, you can apply part or all of it to your estimated tax for 2014. 2011 efile On line 75 of Form 1040, or line 44 of Form 1040A, enter the amount you want credited to your estimated tax rather than refunded. 2011 efile Take the amount you have credited into account when figuring your estimated tax payments. 2011 efile You cannot have any of the amount you credited to your estimated tax refunded to you until you file your tax return for the following year. 2011 efile You also cannot use that overpayment in any other way. 2011 efile Pay Online Paying online is convenient and secure and helps make sure we get your payments on time. 2011 efile You can pay using either of the following electronic payment methods. 2011 efile Direct transfer from your bank account. 2011 efile Credit or debit card. 2011 efile To pay your taxes online or for more information, go to www. 2011 efile irs. 2011 efile gov/e-pay. 2011 efile Pay by Phone Paying by phone is another safe and secure method of paying electronically. 2011 efile Use one of the following methods. 2011 efile Direct transfer from your bank account. 2011 efile Credit or debit card. 2011 efile To pay by direct transfer from your bank account, call 1-800-555-4477 (English), 1-800-244-4829 (Espanol). 2011 efile People who are deaf, hard of hearing, or have a speech disability and who have access to TTY/TDD can call 1-800-733-4829. 2011 efile To pay using a credit or debit card, you can call one of the following service providers. 2011 efile There is a convenience fee charged by these providers that varies by provider, card type, and payment amount. 2011 efile WorldPay 1-888-9-PAY-TAXTM(1-888-972-9829) www. 2011 efile payUSAtax. 2011 efile com Official Payments Corporation 1-888-UPAY-TAXTM (1-888-872-9829) www. 2011 efile officialpayments. 2011 efile com Link2Gov Corporation 1-888-PAY-1040TM (1-888-729-1040) www. 2011 efile PAY1040. 2011 efile com For the latest details on how to pay by phone, go to www. 2011 efile irs. 2011 efile gov/e-pay. 2011 efile Pay by Check or Money Order Using the Estimated Tax Payment Voucher Each payment of estimated tax by check or money order must be accompanied by a payment voucher from Form 1040-ES. 2011 efile During 2013, if you: made at least one estimated tax payment but not by electronic means, did not use software or a paid preparer to prepare or file your return,  then you should receive a copy of the 2014 Form 1040-ES/V. 2011 efile The enclosed payment vouchers will be preprinted with your name, address, and social security number. 2011 efile Using the preprinted vouchers will speed processing, reduce the chance of error, and help save processing costs. 2011 efile Use the window envelopes that came with your Form 1040-ES package. 2011 efile If you use your own envelopes, make sure you mail your payment vouchers to the address shown in the Form 1040-ES instructions for the place where you live. 2011 efile Note. 2011 efile These criteria can change without notice. 2011 efile If you do not receive a Form 1040-ES/V package and you are required to make an estimated tax payment, you should go to www. 2011 efile irs. 2011 efile gov and print a copy of Form 1040-ES which includes four blank payment vouchers. 2011 efile Complete one of these and make your payment timely to avoid penalties for paying late. 2011 efile Do not use the address shown in the Form 1040 or Form 1040A instructions for your estimated tax payments. 2011 efile If you did not pay estimated tax last year, you can order Form 1040-ES from the IRS (see inside back cover of this publication) or download it from IRS. 2011 efile gov. 2011 efile Follow the instructions to make sure you use the vouchers correctly. 2011 efile Joint estimated tax payments. 2011 efile   If you file a joint return and are making joint estimated tax payments, enter the names and social security numbers on the payment voucher in the same order as they will appear on the joint return. 2011 efile Change of address. 2011 efile   You must notify the IRS if you are making estimated tax payments and you changed your address during the year. 2011 efile Complete Form 8822, Change of Address, and mail it to the address shown in the instructions for that form. 2011 efile Credit for Withholding and Estimated Tax for 2013 When you file your 2013 income tax return, take credit for all the income tax and excess social security or railroad retirement tax withheld from your salary, wages, pensions, etc. 2011 efile Also take credit for the estimated tax you paid for 2013. 2011 efile These credits are subtracted from your total tax. 2011 efile Because these credits are refundable, you should file a return and claim these credits, even if you do not owe tax. 2011 efile Two or more employers. 2011 efile   If you had two or more employers in 2013 and were paid wages of more than $113,700, too much social security or tier 1 railroad retirement tax may have been withheld from your pay. 2011 efile You may be able to claim the excess as a credit against your income tax when you file your return. 2011 efile See Credit for Excess Social Security Tax or Railroad Retirement Tax Withheld in chapter 37. 2011 efile Withholding If you had income tax withheld during 2013, you should be sent a statement by January 31, 2014, showing your income and the tax withheld. 2011 efile Depending on the source of your income, you should receive: Form W-2, Wage and Tax Statement, Form W-2G, Certain Gambling Winnings, or A form in the 1099 series. 2011 efile Forms W-2 and W-2G. 2011 efile   If you file a paper return, always file Form W-2 with your income tax return. 2011 efile File Form W-2G with your return only if it shows any federal income tax withheld from your winnings. 2011 efile   You should get at least two copies of each form. 2011 efile If you file a paper return, attach one copy to the front of your federal income tax return. 2011 efile Keep one copy for your records. 2011 efile You also should receive copies to file with your state and local returns. 2011 efile Form W-2 Your employer is required to provide or send Form W-2 to you no later than January 31, 2014. 2011 efile You should receive a separate Form W-2 from each employer you worked for. 2011 efile If you stopped working before the end of 2013, your employer could have given you your Form W-2 at any time after you stopped working. 2011 efile However, your employer must provide or send it to you by January 31, 2014. 2011 efile If you ask for the form, your employer must send it to you within 30 days after receiving your written request or within 30 days after your final wage payment, whichever is later. 2011 efile If you have not received your Form W-2 by January 31, you should ask your employer for it. 2011 efile If you do not receive it by February 15, call the IRS. 2011 efile Form W-2 shows your total pay and other compensation and the income tax, social security tax, and Medicare tax that was withheld during the year. 2011 efile Include the federal income tax withheld (as shown in box 2 of Form W-2) on: Line 62 if you file Form 1040, Line 36 if you file Form 1040A, or Line 7 if you file Form 1040EZ. 2011 efile In addition, Form W-2 is used to report any taxable sick pay you received and any income tax withheld from your sick pay. 2011 efile Form W-2G If you had gambling winnings in 2013, the payer may have withheld income tax. 2011 efile If tax was withheld, the payer will give you a Form W-2G showing the amount you won and the amount of tax withheld. 2011 efile Report the amounts you won on line 21 of Form 1040. 2011 efile Take credit for the tax withheld on line 62 of Form 1040. 2011 efile If you had gambling winnings, you must use Form 1040; you cannot use Form 1040A or Form 1040EZ. 2011 efile The 1099 Series Most forms in the 1099 series are not filed with your return. 2011 efile These forms should be furnished to you by January 31, 2014 (or, for Forms 1099-B, 1099-S, and certain Forms 1099-MISC, by February 15, 2014). 2011 efile Unless instructed to file any of these forms with your return, keep them for your records. 2011 efile There are several different forms in this series, including: Form 1099-B, Proceeds From Broker and Barter Exchange Transactions; Form 1099-DIV, Dividends and Distributions; Form 1099-G, Certain Government Payments; Form 1099-INT, Interest Income; Form 1099-K, Payment Card and Third Party Network Transactions; Form 1099-MISC, Miscellaneous Income; Form 1099-OID, Original Issue Discount; Form 1099-PATR, Taxable Distributions Received from Cooperatives; Form 1099-Q, Payments From Qualified Education Programs; Form 1099-R, Distributions From Pensions, Annuities, Retirement or Profit-Sharing Plans, IRAs, Insurance Contracts, etc. 2011 efile ; Form 1099-S, Proceeds From Real Estate Transactions; Form RRB-1099, Payments by the Railroad Retirement Board. 2011 efile If you received the types of income reported on some forms in the 1099 series, you may not be able to use Form 1040A or Form 1040EZ. 2011 efile See the instructions to these forms for details. 2011 efile Form 1099-R. 2011 efile   Attach Form 1099-R to your paper return if box 4 shows federal income tax withheld. 2011 efile Include the amount withheld in the total on line 62 of Form 1040 or line 36 of Form 1040A. 2011 efile You cannot use Form 1040EZ if you received payments reported on Form 1099-R. 2011 efile Backup withholding. 2011 efile   If you were subject to backup withholding on income you received during 2013, include the amount withheld, as shown on your Form 1099, in the total on line 62 of Form 1040, line 36 of Form 1040A, or line 7 of Form 1040EZ. 2011 efile Form Not Correct If you receive a form with incorrect information on it, you should ask the payer for a corrected form. 2011 efile Call the telephone number or write to the address given for the payer on the form. 2011 efile The corrected Form W-2G or Form 1099 you receive will have an “X” in the “CORRECTED” box at the top of the form. 2011 efile A special form, Form W-2c, Corrected Wage and Tax Statement, is used to correct a Form W-2. 2011 efile In certain situations, you will receive two forms in place of the original incorrect form. 2011 efile This will happen when your taxpayer identification number is wrong or missing, your name and address are wrong, or you received the wrong type of form (for example, a Form 1099-DIV instead of a Form 1099-INT). 2011 efile One new form you receive will be the same incorrect form or have the same incorrect information, but all money amounts will be zero. 2011 efile This form will have an “X” in the “CORRECTED” box at the top of the form. 2011 efile The second new form should have all the correct information, prepared as though it is the original (the “CORRECTED” box will not be checked). 2011 efile Form Received After Filing If you file your return and you later receive a form for income that you did not include on your return, you should report the income and take credit for any income tax withheld by filing Form 1040X, Amended U. 2011 efile S. 2011 efile Individual Income Tax Return. 2011 efile Separate Returns If you are married but file a separate return, you can take credit only for the tax withheld from your own income. 2011 efile Do not include any amount withheld from your spouse's income. 2011 efile However, different rules may apply if you live in a community property state. 2011 efile Community property states are listed in chapter 2. 2011 efile For more information on these rules, and some exceptions, see Publication 555, Community Property. 2011 efile Fiscal Years If you file your tax return on the basis of a fiscal year (a 12-month period ending on the last day of any month except December), you must follow special rules to determine your credit for federal income tax withholding. 2011 efile For a discussion of how to take credit for withholding on a fiscal year return, see Fiscal Years (FY) in chapter 3 of Publication 505. 2011 efile Estimated Tax Take credit for all your estimated tax payments for 2013 on line 63 of Form 1040 or line 37 of Form 1040A. 2011 efile Include any overpayment from 2012 that you had credited to your 2013 estimated tax. 2011 efile You must use Form 1040 or Form 1040A if you paid estimated tax. 2011 efile You cannot use Form 1040EZ. 2011 efile Name changed. 2011 efile   If you changed your name, and you made estimated tax payments using your old name, attach a brief statement to the front of your paper tax return indicating: When you made the payments, The amount of each payment, Your name when you made the payments, and Your social security number. 2011 efile The statement should cover payments you made jointly with your spouse as well as any you made separately. 2011 efile   Be sure to report the change to the Social Security Administration. 2011 efile This prevents delays in processing your return and issuing any refunds. 2011 efile Separate Returns If you and your spouse made separate estimated tax payments for 2013 and you file separate returns, you can take credit only for your own payments. 2011 efile If you made joint estimated tax payments, you must decide how to divide the payments between your returns. 2011 efile One of you can claim all of the estimated tax paid and the other none, or you can divide it in any other way you agree on. 2011 efile If you cannot agree, you must divide the payments in proportion to each spouse's individual tax as shown on your separate returns for 2013. 2011 efile Divorced Taxpayers If you made joint estimated tax payments for 2013, and you were divorced during the year, either you or your former spouse can claim all of the joint payments, or you each can claim part of them. 2011 efile If you cannot agree on how to divide the payments, you must divide them in proportion to each spouse's individual tax as shown on your separate returns for 2013. 2011 efile If you claim any of the joint payments on your tax return, enter your former spouse's social security number (SSN) in the space provided on the front of Form 1040 or Form 1040A. 2011 efile If you divorced and remarried in 2013, enter your present spouse's SSN in that space and write your former spouse's SSN, followed by “DIV,” to the left of Form 1040, line 63, or Form 1040A, line 37. 2011 efile Underpayment Penalty for 2013 If you did not pay enough tax, either through withholding or by making timely estimated tax payments, you will have an underpayment of estimated tax and you may have to pay a penalty. 2011 efile Generally, you will not have to pay a penalty for 2013 if any of the following apply. 2011 efile The total of your withholding and estimated tax payments was at least as much as your 2012 tax (or 110% of your 2012 tax if your AGI was more than $150,000, $75,000 if your 2013 filing status is married filing separately) and you paid all required estimated tax payments on time. 2011 efile 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. 2011 efile Your total 2013 tax minus your withholding and refundable credits is less than $1,000. 2011 efile You did not have a tax liability for 2012 and your 2012 tax year was 12 months, or You did not have any withholding taxes and your current year tax less any household employment taxes is less than $1,000. 2011 efile See Publication 505, chapter 4, for a definition of “total tax” for 2012 and 2013. 2011 efile Farmers and fishermen. 2011 efile   Special rules apply if you are a farmer or fisherman. 2011 efile See Farmers and Fishermen in chapter 4 of Publication 505 for more information. 2011 efile IRS can figure the penalty for you. 2011 efile   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. 2011 efile Generally, the IRS will figure the penalty for you and send you a bill. 2011 efile However, if you think you are able to lower or eliminate your penalty, you must complete Form 2210 or Form 2210-F and attach it to your paper return. 2011 efile See chapter 4 of Publication 505. 2011 efile Prev  Up  Next   Home   More Online Publications