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2011 Federal Tax Filing

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2011 Federal Tax Filing

2011 federal tax filing 9. 2011 federal tax filing   Education Exception to Additional Tax on Early IRA Distributions Table of Contents Introduction Who Is Eligible Figuring the Amount Not Subject to the 10% Tax Reporting Early Distributions Introduction Generally, if you take a distribution from your IRA before you reach age 59½, you must pay a 10% additional tax on the early distribution. 2011 federal tax filing This applies to any IRA you own, whether it is a traditional IRA (including a SEP-IRA), a Roth IRA, or a SIMPLE IRA. 2011 federal tax filing The additional tax on an early distribution from a SIMPLE IRA may be as high as 25%. 2011 federal tax filing See Publication 560, Retirement Plans for Small Business, for information on SEP-IRAs, and Publication 590, for information about all other IRAs. 2011 federal tax filing However, you can take distributions from your IRAs for qualified higher education expenses without having to pay the 10% additional tax. 2011 federal tax filing You may owe income tax on at least part of the amount distributed, but you may not have to pay the 10% additional tax. 2011 federal tax filing Generally, if the taxable part of the distribution is less than or equal to the adjusted qualified education expenses (AQEE), none of the distribution is subject to the additional tax. 2011 federal tax filing If the taxable part of the distribution is more than the AQEE, only the excess is subject to the additional tax. 2011 federal tax filing Who Is Eligible You can take a distribution from your IRA before you reach age 59½ and not have to pay the 10% additional tax if, for the year of the distribution, you pay qualified education expenses for: yourself, your spouse, or your or your spouse's child, foster child, adopted child, or descendant of any of them. 2011 federal tax filing Qualified education expenses. 2011 federal tax filing   For purposes of the 10% additional tax, these expenses are tuition, fees, books, supplies, and equipment required for enrollment or attendance at an eligible educational institution. 2011 federal tax filing They also include expenses for special needs services incurred by or for special needs students in connection with their enrollment or attendance. 2011 federal tax filing   In addition, if the student is at least a half-time student, room and board are qualified education expenses. 2011 federal tax filing   The expense for room and board qualifies only to the extent that it is not more than the greater of the following two amounts. 2011 federal tax filing The allowance for room and board, as determined by the eligible educational institution, that was included in the cost of attendance (for federal financial aid purposes) for a particular academic period and living arrangement of the student. 2011 federal tax filing The actual amount charged if the student is residing in housing owned or operated by the eligible educational institution. 2011 federal tax filing You will need to contact the eligible educational institution for qualified room and board costs. 2011 federal tax filing Eligible educational institution. 2011 federal tax filing   An eligible educational institution is any college, university, vocational school, or other postsecondary educational institution eligible to participate in a student aid program administered by the U. 2011 federal tax filing S. 2011 federal tax filing Department of Education. 2011 federal tax filing It includes virtually all accredited public, nonprofit, and proprietary (privately owned profit-making) postsecondary institutions. 2011 federal tax filing The educational institution should be able to tell you if it is an eligible educational institution. 2011 federal tax filing   Certain educational institutions located outside the United States also participate in the U. 2011 federal tax filing S. 2011 federal tax filing Department of Education's Federal Student Aid (FSA) programs. 2011 federal tax filing Half-time student. 2011 federal tax filing   A student is enrolled “at least half-time” if he or she is enrolled for at least half the full-time academic work load for the course of study the student is pursuing as determined under the standards of the school where the student is enrolled. 2011 federal tax filing Figuring the Amount Not Subject to the 10% Tax To determine the amount of your distribution that is not subject to the 10% additional tax, first figure your adjusted qualified education expenses. 2011 federal tax filing You do this by reducing your total qualified education expenses by any tax-free educational assistance, which includes: Expenses used to figure the tax-free portion of distributions from a Coverdell education savings account (ESA) (see Distributions in chapter 7, Coverdell Education Savings Account), The tax-free part of scholarships and fellowships (see Tax-Free Scholarships and Fellowships in chapter 1, Scholarships, Fellowships, Grants, and Tuition Reductions), Pell grants (see Pell Grants and Other Title IV Need-Based Education Grants in chapter 1, Scholarships, Fellowships, Grants, and Tuition Reductions), Veterans' educational assistance (see Veterans' Benefits in chapter 1, Scholarships, Fellowships, Grants, and Tuition Reductions), Employer-provided educational assistance (see chapter 11, Employer-Provided Educational Assistance ), and Any other nontaxable (tax-free) payments (other than gifts or inheritances) received as educational assistance. 2011 federal tax filing Do not reduce the qualified education expenses by amounts paid with funds the student receives as: Payment for services, such as wages, A loan, A gift, An inheritance given to either the student or the individual making the withdrawal, or A withdrawal from personal savings (including savings from a qualified tuition program (QTP)). 2011 federal tax filing If your IRA distribution is equal to or less than your adjusted qualified education expenses, you are not subject to the 10% additional tax. 2011 federal tax filing Example 1. 2011 federal tax filing In 2013, Erin (age 32) took a year off from teaching to attend graduate school full-time. 2011 federal tax filing She paid $5,800 of qualified education expenses from the following sources. 2011 federal tax filing   Employer-provided educational assistance  (tax free) $5,000     Early distribution from IRA (includes $500 taxable earnings) 3,200           Before Erin can determine if she must pay the 10% additional tax on her IRA distribution, she must reduce her total qualified education expenses. 2011 federal tax filing   Total qualified education expenses $5,800     Minus: Tax-free educational assistance −5,000     Equals: Adjusted qualified  education expenses (AQEE) $ 800   Because Erin's AQEE ($800) are more than the taxable portion of her IRA distribution ($500), she does not have to pay the 10% additional tax on any part of this distribution. 2011 federal tax filing However, she must include the $500 taxable earnings in her gross income subject to income tax. 2011 federal tax filing Example 2. 2011 federal tax filing Assume the same facts as in Example 1 , except that Erin deducted some of the contributions to her IRA, so the taxable part of her early distribution is higher by $1,000. 2011 federal tax filing This must be included in her income subject to income tax. 2011 federal tax filing The taxable part of Erin's IRA distribution ($1,000) is larger than her $800 AQEE. 2011 federal tax filing Therefore, she must pay the 10% additional tax on $200, the taxable part of her distribution ($1,000) that is more than her qualified education expenses ($800). 2011 federal tax filing She does not have to pay the 10% additional tax on the remaining $800 of her taxable distribution. 2011 federal tax filing Reporting Early Distributions By January 31, 2014, the payer of your IRA distribution should send you Form 1099-R, Distributions From Pensions, Annuities, Retirement or Profit-Sharing Plans, IRAs, Insurance Contracts, etc. 2011 federal tax filing The information on this form will help you determine how much of your distribution is taxable for income tax purposes and how much is subject to the 10% additional tax. 2011 federal tax filing If you received an early distribution from your IRA, you must report the taxable earnings on Form 1040, line 15b (Form 1040NR, line 16b). 2011 federal tax filing Then, if you qualify for an exception for qualified higher education expenses, you must file Form 5329 to show how much, if any, of your early distribution is subject to the 10% additional tax. 2011 federal tax filing See the Instructions for Form 5329, Part I, for help in completing the form and entering the results on Form 1040 or 1040NR. 2011 federal tax filing There are many other situations in which Form 5329 is required. 2011 federal tax filing If, during 2013, you had other distributions from IRAs or qualified retirement plans, or have made excess contributions to certain tax-favored accounts, see the instructions for line 58 (Form 1040) or line 56 (Form 1040NR) to determine if you must file Form 5329. 2011 federal tax filing Prev  Up  Next   Home   More Online Publications
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The 2011 Federal Tax Filing

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