Filing Your Taxes Online is Fast, Easy and Secure.
Start now and receive your tax refund in as little as 7 days.

1. Get Answers

Your online questions are customized to your unique tax situation.

2. Maximize your Refund

Find tax credits for everything from school tuition to buying a hybri

3. E-File for FREE

E-file free with direct deposit to get your refund in as few as 7 days.

Filing your taxes with paper mail can be difficult and it could take weeks for your refund to arrive. IRS e-file is easy, fast and secure. There is no paperwork going to the IRS so tax refunds can be processed in as little as 7 days with direct deposit. As you prepare your taxes online, you can see your tax refund in real time.

FREE audit support and representation from an enrolled agent – NEW and only from H&R Block

2013 State Tax Forms

1040 Ez 2010Irs Gov 1040ez FormTaxact 20111040ez Forms2010 1040 EzState Income Tax Form 500ezWww Irs Gov Form1040xI Need To Amend My 2012 TaxesHow To Fill Out Form 1040ezFiling Form 1040x ElectronicallyEfile State Income TaxTaxesSenior Tax Stimulus CheckCan I Amend My 2013 Tax ReturnElectronic 1040ezWww Onlinetaxes H&rblock ComIncome Tax Filing Online1040ez 2011 InstructionsComplete 2005 Taxes Online1040 Tax FormsHow Do You Fill Out A 1040x FormState Tax Form 20142011 Irs Form 1041Amended 1040x InstructionsWhere To File Tax Return 2012How To E-file 2012 TaxesIrs Federal Tax Tables 2012H&r Block State TaxesPrint Free 1040ez Tax FormForm 1040sIncome Tax PreparationsFile State And Federal Taxes Online FreeIncome Tax Forms 2012Website Can I Efile Past Year Tax ReturnsState Income TaxesFile Federal Taxes Online Free2012 1040x Tax FormIrs Amended FormsHow Do I File An Amended Tax Return For 2012Federal Tax Ez Form

2013 State Tax Forms

2013 state tax forms Publication 595 - Main Contents Table of Contents Capital Construction FundCCF Accounts Types of Accounts You Must Maintain Within a CCF Tax Treatment of CCF Deposits Tax Treatment of CCF Earnings Tax Treatment of CCF Withdrawals More Information How To Get Tax Help Capital Construction Fund The following sections discuss CCF accounts and the types of bookkeeping accounts you must maintain when you invest in a CCF account. 2013 state tax forms They also discuss the income tax treatment of CCF deposits, earnings, and withdrawals. 2013 state tax forms CCF Accounts This section explains who can open a CCF account and how to use the account to defer income tax. 2013 state tax forms Opening a CCF account. 2013 state tax forms   If you are a U. 2013 state tax forms S. 2013 state tax forms citizen and you own or lease one or more eligible vessels (defined later), you can open a CCF account. 2013 state tax forms However, before you open your CCF account, you must enter into an agreement with the Secretary of Commerce through the NMFS. 2013 state tax forms This agreement will establish the following. 2013 state tax forms Agreement vessels. 2013 state tax forms Eligible vessels named in the agreement that will be the basis for the deferral of income tax. 2013 state tax forms Planned use of withdrawals. 2013 state tax forms Use of CCF funds to acquire, build, or rebuild a vessel. 2013 state tax forms CCF depository. 2013 state tax forms Where your CCF funds will be held. 2013 state tax forms    You can request an application kit or get additional information from NMFS at the following address. 2013 state tax forms NOAA/NMFS, Financial Services Division, F/MB5 Capital Construction Fund Program 1315 East-West Highway Silver Spring, MD 20910-3282    You can obtain information on the Capital Construction Fund Program at the following website: www. 2013 state tax forms nmfs. 2013 state tax forms noaa. 2013 state tax forms gov/mb/financial_services/ccf. 2013 state tax forms htm. 2013 state tax forms    You can call NMFS to request an application kit or get additional information at (301) 713-2393 (ext. 2013 state tax forms 204). 2013 state tax forms Their fax number is (301) 713-1939. 2013 state tax forms Eligible vessels. 2013 state tax forms   There are two types of vessels that may be considered eligible, those weighing 5 tons or more and those weighing less than 5 tons. 2013 state tax forms For each type, certain requirements must be met. 2013 state tax forms Vessel weighing 5 tons or more. 2013 state tax forms   To be considered eligible, the vessel must meet all the following requirements. 2013 state tax forms Be built or rebuilt in the United States. 2013 state tax forms Be documented under the laws of the United States. 2013 state tax forms Be used commercially in the fisheries of the United States. 2013 state tax forms Be operated in the foreign or domestic commerce of the United States. 2013 state tax forms Vessel weighing less than 5 tons. 2013 state tax forms   A small vessel, weighing at least 2 net tons but less than 5 net tons, must meet all the following requirements to be considered eligible. 2013 state tax forms Be built or rebuilt in the United States. 2013 state tax forms Be owned by a U. 2013 state tax forms S. 2013 state tax forms citizen. 2013 state tax forms Have a home port in the United States. 2013 state tax forms Be used commercially in the fisheries of the United States. 2013 state tax forms Deferring tax on CCF deposits and earnings. 2013 state tax forms   You can use a CCF account to defer income tax by taking the following actions. 2013 state tax forms Making deposits to your CCF account from taxable income. 2013 state tax forms Excluding from income deposits assigned to certain accounts (discussed later). 2013 state tax forms Making withdrawals from your CCF account when you acquire, build, or rebuild fishing vessels. 2013 state tax forms Reducing the basis of fishing vessels you acquire, build, or rebuild to recapture amounts previously excluded from tax. 2013 state tax forms    Reporting requirements. 2013 state tax forms Beginning with the tax year in which you establish your agreement, you must report annual deposit and withdrawal activity to the NMFS on NOAA Form 34-82. 2013 state tax forms This form is due within 30 days after you file your federal income tax return even if no deposits or withdrawals are made. 2013 state tax forms For more information, contact the NMFS at the address or phone number given earlier. 2013 state tax forms Types of Accounts You Must Maintain Within a CCF This section discusses the three types of bookkeeping accounts you must maintain when you invest in a CCF account. 2013 state tax forms Your total CCF deposits and earnings for any given year are limited to the amount attributed to these three accounts for that year. 2013 state tax forms Capital account. 2013 state tax forms   The capital account consists primarily of amounts attributable to the following items. 2013 state tax forms Allowable depreciation deductions for agreement vessels. 2013 state tax forms Any nontaxable return of capital from either (a) or (b), below. 2013 state tax forms The sale or other disposition of agreement vessels. 2013 state tax forms Insurance or indemnity proceeds attributable to agreement vessels. 2013 state tax forms Any tax-exempt interest earned on state or local bonds in your CCF account. 2013 state tax forms Capital gain account. 2013 state tax forms   The capital gain account consists of amounts attributable to the following items reduced by any capital losses from assets held in your CCF account for more than 6 months. 2013 state tax forms Any capital gain from either of the following sources. 2013 state tax forms The sale or other disposition of agreement vessels held for more than 6 months. 2013 state tax forms Insurance or indemnity proceeds attributable to agreement vessels held for more than 6 months. 2013 state tax forms Any capital gain from assets held in your CCF account for more than 6 months. 2013 state tax forms Ordinary income account. 2013 state tax forms   The ordinary income account consists of amounts attributable to the following items. 2013 state tax forms Any earnings (without regard to the carryback of any net operating or net capital loss) from the operation of agreement vessels in the fisheries of the United States or in the foreign or domestic commerce of the United States. 2013 state tax forms Any capital gain from the following sources reduced by any capital losses from assets held in your CCF account for 6 months or less. 2013 state tax forms The sale or other disposition of agreement vessels held for 6 months or less. 2013 state tax forms Insurance or indemnity proceeds attributable to agreement vessels held for 6 months or less. 2013 state tax forms Any capital gain from assets held in your CCF account for 6 months or less. 2013 state tax forms Any ordinary income (such as depreciation recapture) from either of the following sources. 2013 state tax forms The sale or other disposition of agreement vessels. 2013 state tax forms Insurance or indemnity proceeds attributable to agreement vessels. 2013 state tax forms Any interest (not including tax-exempt interest from state and local bonds), most dividends, and other ordinary income earned on the assets in your CCF account. 2013 state tax forms Tax Treatment of CCF Deposits This section explains the tax treatment of income used as the basis for CCF deposits. 2013 state tax forms Capital gains. 2013 state tax forms   Do not report any transaction that produces a capital gain if you deposit the net proceeds into your CCF account. 2013 state tax forms This treatment applies to either of the following transactions. 2013 state tax forms The sale or other disposition of an agreement vessel. 2013 state tax forms The receipt of insurance or indemnity proceeds attributable to an agreement vessel. 2013 state tax forms Depreciation recapture. 2013 state tax forms   Do not report any transaction that produces depreciation recapture if you deposit the net proceeds into your CCF account. 2013 state tax forms This treatment applies to either of the following transactions. 2013 state tax forms The sale or other disposition of an agreement vessel. 2013 state tax forms The receipt of insurance or indemnity proceeds attributable to an agreement vessel. 2013 state tax forms Earnings from operations. 2013 state tax forms   Report earnings from the operation of agreement vessels on your Schedule C or C-EZ (Form 1040) even if you deposit part of these earnings into your CCF account. 2013 state tax forms You subtract any part of the earnings you deposited into your CCF account from the amount you would otherwise enter as taxable income on Form 1040, line 43 (for 2005). 2013 state tax forms Next to line 43, write “CCF” and the amount of the deposits. 2013 state tax forms Do not deduct these CCF deposits on Schedule C or C-EZ (Form 1040). 2013 state tax forms If you deposit earnings from operations into your CCF account and you must complete other forms such as Form 6251, Alternative Minimum Tax (Individuals), or a worksheet for Schedule D (Form 1040), you will need to make an extra computation. 2013 state tax forms When the other form instructs you to use the amount from Form 1040, line 41 (for 2005), do not use that amount. 2013 state tax forms Instead, add Form 1040, lines 42 and 43 (for 2005), and use that amount. 2013 state tax forms Self-employment tax. 2013 state tax forms   You must use your net profit or loss from your fishing business to figure your self-employment tax. 2013 state tax forms Do not reduce your net profit or loss by any earnings from operations you deposit into your CCF account. 2013 state tax forms    Partnerships and S corporations. 2013 state tax forms The deduction for partnership earnings from operations deposited into a CCF account is separately stated on Schedule K (Form 1065), line 13d, and allocated to the partners on Schedule K-1 (Form 1065), box 13 (for 2005). 2013 state tax forms   The deduction for S corporation earnings deposited into a CCF account is separately stated on Schedule K (Form 1120S), line 12d, and allocated to the shareholders on Schedule K-1 (Form 1120S), box 12 (for 2005). 2013 state tax forms Tax Treatment of CCF Earnings This section explains the tax treatment of the earnings from the assets in your CCF account when the earnings are redeposited or left in your account. 2013 state tax forms However, if you choose to withdraw the earnings in the year earned, you must generally pay income tax on them. 2013 state tax forms Capital gains. 2013 state tax forms   Do not report any capital gains from the sale of capital assets held in your CCF account. 2013 state tax forms This includes capital gain distributions reported to you on Form 1099-DIV or a substitute statement. 2013 state tax forms However, you should attach a statement to your tax return to list the payers and the amounts and to identify the capital gains as “CCF account earnings. 2013 state tax forms ” Interest and dividends. 2013 state tax forms   Do not report any ordinary income (such as interest and dividends) you earn on the assets in your CCF account. 2013 state tax forms However, you should attach a statement to your return to list the payers and the amounts and to identify them as “CCF account earnings. 2013 state tax forms ”   If you are required to file Schedule B (Form 1040), you can add these earnings to the list of payers and amounts on line 1 or line 5 and identify them as “CCF earnings. 2013 state tax forms ” Then, subtract the same amounts from the list and identify them as “CCF deposits. 2013 state tax forms ” Tax-exempt interest. 2013 state tax forms   Do not report tax-exempt interest from state or local bonds you held in your CCF account. 2013 state tax forms You are not required to report this interest on Form 1040, line 8b. 2013 state tax forms Tax Treatment of CCF Withdrawals This section discusses the tax treatment of amounts you withdraw from your CCF account during the year. 2013 state tax forms Qualified Withdrawals A qualified withdrawal from a CCF account is one that is approved by NMFS for either of the following uses. 2013 state tax forms Acquiring, building, or rebuilding qualified vessels (defined next). 2013 state tax forms Making principal payments on the mortgage of a qualified vessel. 2013 state tax forms NMFS will not approve amounts withdrawn to purchase nets not continuously attached to the vessel, such as seine nets, gill set-nets, and gill drift-nets. 2013 state tax forms NMFS will approve amounts withdrawn to purchase trawl nets. 2013 state tax forms Qualified vessel. 2013 state tax forms   This is any vessel that meets all of the following requirements. 2013 state tax forms The vessel was built or rebuilt in the United States. 2013 state tax forms The vessel is documented under the laws of the United States. 2013 state tax forms The person maintaining the CCF account agrees with the Secretary of Commerce that the vessel will be operated in United States foreign trade, Great Lakes trade, noncontiguous domestic trade, or the fisheries of the United States. 2013 state tax forms How to determine the source of qualified withdrawals. 2013 state tax forms   When you make a qualified withdrawal, the amount is treated as being withdrawn in the following order from the accounts listed below. 2013 state tax forms The capital account. 2013 state tax forms The capital gain account. 2013 state tax forms The ordinary income account. 2013 state tax forms Excluding qualified withdrawals from tax. 2013 state tax forms   Do not report on your income tax return any qualified withdrawals from your CCF account. 2013 state tax forms Reduce the depreciable basis of fishing vessels you acquire, build, or rebuild when you make a qualified withdrawal from either the capital gain or the ordinary income account. 2013 state tax forms Nonqualified Withdrawals A nonqualified withdrawal from a CCF account is generally any withdrawal that is not a qualified withdrawal. 2013 state tax forms Qualified withdrawals are defined under Qualified Withdrawals, earlier. 2013 state tax forms Examples. 2013 state tax forms   Examples of nonqualified withdrawals include the following amounts from either the ordinary income account or the capital gain account. 2013 state tax forms Amounts remaining in a CCF account upon termination of your agreement with NMFS. 2013 state tax forms Amounts you withdraw and use to make principal payments on the mortgage of a vessel if the basis of that vessel and the bases of other vessels you own have already been reduced to zero. 2013 state tax forms Amounts determined by the IRS to cause your CCF account balance to exceed the amount appropriate to meet your planned use of withdrawals. 2013 state tax forms You will generally be given 3 years to revise your plans to cover this excess balance. 2013 state tax forms Amounts you leave in your account for more than 25 years. 2013 state tax forms There is a graduated schedule under which the percentage applied to determine the amount of the nonqualified withdrawal increases from 20% in the 26th year to 100% in the 30th year. 2013 state tax forms How to determine the source of nonqualified withdrawals. 2013 state tax forms    When you make a nonqualified withdrawal from your CCF account, the amount is treated as being withdrawn in the following order from the accounts listed below. 2013 state tax forms The ordinary income account. 2013 state tax forms The capital gain account. 2013 state tax forms The capital account. 2013 state tax forms Paying tax on nonqualified withdrawals. 2013 state tax forms   In general, nonqualified withdrawals are taxed separately from your other gross income and at the highest marginal tax rate in effect for the year of withdrawal. 2013 state tax forms However, nonqualified withdrawals treated as made from the capital gain account are taxed at a rate that cannot exceed 15% for individuals and 34% for corporations. 2013 state tax forms    Partnerships and S corporations. 2013 state tax forms Taxable nonqualified partnership withdrawals are separately stated on Schedule K (Form 1065), line 20c, and allocated to the partners on Schedule K-1 (Form 1065), box 20 (for 2005). 2013 state tax forms Taxable nonqualified withdrawals by an S corporation are separately stated on Schedule K (Form 1120S), line 17d, and allocated to the shareholders on Schedule K-1 (Form 1120S), box 17. 2013 state tax forms Interest. 2013 state tax forms   You must pay interest on the additional tax due to nonqualified withdrawals that are treated as made from either the ordinary income or the capital gain account. 2013 state tax forms The interest period begins on the last date for paying tax for the year for which you deposited the amount you withdrew from your CCF account. 2013 state tax forms The period ends on the last date for paying tax for the year in which you make the nonqualified withdrawal. 2013 state tax forms The interest rate on the nonqualified withdrawal is simple interest. 2013 state tax forms The rate is subject to change annually and is published in the Federal Register. 2013 state tax forms    You also can call NMFS at (301) 713-2393 (ext. 2013 state tax forms 204) to get the current interest rate. 2013 state tax forms Interest deduction. 2013 state tax forms   You can deduct the interest you pay on a nonqualified withdrawal as a trade or business expense. 2013 state tax forms Reporting the additional tax and interest. 2013 state tax forms   Attach a statement to your income tax return showing your computation of the tax and the interest on a nonqualified withdrawal. 2013 state tax forms Include the tax and interest on Form 1040, line 63 (for 2005). 2013 state tax forms To the left of line 63, write in the amount of tax and interest and “CCF. 2013 state tax forms ” Tax benefit rule. 2013 state tax forms   If any portion of your nonqualified withdrawal is properly attributable to contributions (not earnings on the contributions) you made to the CCF account that did not reduce your tax liability for any tax year prior to the withdrawal year, the following tax treatment applies. 2013 state tax forms The part that did not reduce your tax liability for any year prior to the withdrawal year is not taxed. 2013 state tax forms That part is allowed as a net operating loss deduction. 2013 state tax forms More Information This section briefly discussed the CCF program. 2013 state tax forms For more detailed information, see the following legislative authorities. 2013 state tax forms Section 607 of the Merchant Marine Act of 1936, as amended (46 U. 2013 state tax forms S. 2013 state tax forms C. 2013 state tax forms 1177). 2013 state tax forms Chapter 2, Part 259 of title 50 of the Code of Federal Regulations (50 C. 2013 state tax forms F. 2013 state tax forms R. 2013 state tax forms , Part 259). 2013 state tax forms Subchapter A, Part 3 of title 26 of the Code of Federal Regulations (26 C. 2013 state tax forms F. 2013 state tax forms R. 2013 state tax forms , Part 3). 2013 state tax forms Section 7518 of the Internal Revenue Code (IRC 7518). 2013 state tax forms The application kit you can obtain from NMFS at the address or phone number given earlier may contain copies of some of these sources of additional information. 2013 state tax forms Also, see their web page at www. 2013 state tax forms nmfs. 2013 state tax forms noaa. 2013 state tax forms gov/mb/financial_services/ccf. 2013 state tax forms htm. 2013 state tax forms How To Get Tax Help You can get help with unresolved tax issues, order free publications and forms, ask tax questions, and get information from the IRS in several ways. 2013 state tax forms By selecting the method that is best for you, you will have quick and easy access to tax help. 2013 state tax forms Contacting your Taxpayer Advocate. 2013 state tax forms   If you have attempted to deal with an IRS problem unsuccessfully, you should contact your Taxpayer Advocate. 2013 state tax forms   The Taxpayer Advocate independently represents your interests and concerns within the IRS by protecting your rights and resolving problems that have not been fixed through normal channels. 2013 state tax forms While Taxpayer Advocates cannot change the tax law or make a technical tax decision, they can clear up problems that resulted from previous contacts and ensure that your case is given a complete and impartial review. 2013 state tax forms   To contact your Taxpayer Advocate: Call the Taxpayer Advocate toll free at 1-877-777-4778, Call, write, or fax the Taxpayer Advocate office in your area, Call 1-800-829-4059 if you are a TTY/TDD user, or Visit www. 2013 state tax forms irs. 2013 state tax forms gov/advocate. 2013 state tax forms   For more information, see Publication 1546, How To Get Help With Unresolved Tax Problems (now available in Chinese, Korean, Russian, and Vietnamese, in addition to English and Spanish). 2013 state tax forms Free tax services. 2013 state tax forms   To find out what services are available, get Publication 910, IRS Guide to Free Tax Services. 2013 state tax forms It contains a list of free tax publications and an index of tax topics. 2013 state tax forms It also describes other free tax information services, including tax education and assistance programs and a list of TeleTax topics. 2013 state tax forms Internet. 2013 state tax forms You can access the IRS website 24 hours a day, 7 days a week, at www. 2013 state tax forms irs. 2013 state tax forms gov to: E-file your return. 2013 state tax forms Find out about commercial tax preparation and e-file services available free to eligible taxpayers. 2013 state tax forms Check the status of your refund. 2013 state tax forms Click on Where's My Refund. 2013 state tax forms Be sure to wait at least 6 weeks from the date you filed your return (3 weeks if you filed electronically). 2013 state tax forms Have your tax return available because you will need to know your social security number, your filing status, and the exact whole dollar amount of your refund. 2013 state tax forms Download forms, instructions, and publications. 2013 state tax forms Order IRS products online. 2013 state tax forms Research your tax questions online. 2013 state tax forms Search publications online by topic or keyword. 2013 state tax forms View Internal Revenue Bulletins (IRBs) published in the last few years. 2013 state tax forms Figure your withholding allowances using our Form W-4 calculator. 2013 state tax forms Sign up to receive local and national tax news by email. 2013 state tax forms Get information on starting and operating a small business. 2013 state tax forms Phone. 2013 state tax forms Many services are available by phone. 2013 state tax forms Ordering forms, instructions, and publications. 2013 state tax forms Call 1-800-829-3676 to order current-year forms, instructions, and publications and prior-year forms and instructions. 2013 state tax forms You should receive your order within 10 days. 2013 state tax forms Asking tax questions. 2013 state tax forms Call the IRS with your tax questions at 1-800-829-1040. 2013 state tax forms Solving problems. 2013 state tax forms You can get face-to-face help solving tax problems every business day in IRS Taxpayer Assistance Centers. 2013 state tax forms An employee can explain IRS letters, request adjustments to your account, or help you set up a payment plan. 2013 state tax forms Call your local Taxpayer Assistance Center for an appointment. 2013 state tax forms To find the number, go to www. 2013 state tax forms irs. 2013 state tax forms gov/localcontacts or look in the phone book under United States Government, Internal Revenue Service. 2013 state tax forms TTY/TDD equipment. 2013 state tax forms If you have access to TTY/TDD equipment, call 1-800-829-4059 to ask tax questions or to order forms and publications. 2013 state tax forms TeleTax topics. 2013 state tax forms Call 1-800-829-4477 and press 2 to listen to pre-recorded messages covering various tax topics. 2013 state tax forms Refund information. 2013 state tax forms If you would like to check the status of your refund, call 1-800-829-4477 and press 1 for automated refund information and follow the recorded instructions or call 1-800-829-1954. 2013 state tax forms Be sure to wait at least 6 weeks from the date you filed your return (3 weeks if you filed electronically). 2013 state tax forms Have your tax return available because you will need to know your social security number, your filing status, and the exact whole dollar amount of your refund. 2013 state tax forms Evaluating the quality of our telephone services. 2013 state tax forms To ensure that IRS representatives give accurate, courteous, and professional answers, we use several methods to evaluate the quality of our telephone services. 2013 state tax forms One method is for a second IRS representative to sometimes listen in on or record telephone calls. 2013 state tax forms Another is to ask some callers to complete a short survey at the end of the call. 2013 state tax forms Walk-in. 2013 state tax forms Many products and services are available on a walk-in basis. 2013 state tax forms Products. 2013 state tax forms You can walk in to many post offices, libraries, and IRS offices to pick up certain forms, instructions, and publications. 2013 state tax forms Some IRS offices, libraries, grocery stores, copy centers, city and county government offices, credit unions, and office supply stores have a collection of products available to print from a CD-ROM or photocopy from reproducible proofs. 2013 state tax forms Also, some IRS offices and libraries have the Internal Revenue Code, regulations, Internal Revenue Bulletins, and Cumulative Bulletins available for research purposes. 2013 state tax forms Services. 2013 state tax forms You can walk in to your local Taxpayer Assistance Center every business day for personal, face-to-face tax help. 2013 state tax forms An employee can explain IRS letters, request adjustments to your account, or help you set up a payment plan. 2013 state tax forms If you need to resolve a tax problem, have questions about how the tax law applies to your individual tax return, or you're more comfortable talking with someone in person, visit your local Taxpayer Assistance Center where you can spread out your records and talk with an IRS representative face-to-face. 2013 state tax forms No appointment is necessary, but if you prefer, you can call your local Center and leave a message requesting an appointment to resolve a tax account issue. 2013 state tax forms A representative will call you back within 2 business days to schedule an in-person appointment at your convenience. 2013 state tax forms To find the number, go to www. 2013 state tax forms irs. 2013 state tax forms gov/localcontacts or look in the phone book under United States Government, Internal Revenue Service. 2013 state tax forms Mail. 2013 state tax forms You can send your order for forms, instructions, and publications to the address below and receive a response within 10 business days after your request is received. 2013 state tax forms National Distribution Center P. 2013 state tax forms O. 2013 state tax forms Box 8903 Bloomington, IL 61702-8903 CD-ROM for tax products. 2013 state tax forms You can order Publication 1796, IRS Tax Products on CD-ROM, and obtain: A CD that is released twice so you have the latest products. 2013 state tax forms The first release ships in late December and the final release ships in late February. 2013 state tax forms Current-year forms, instructions, and publications. 2013 state tax forms Prior-year forms, instructions, and publications. 2013 state tax forms Tax Map: an electronic research tool and finding aid. 2013 state tax forms Tax law frequently asked questions (FAQs). 2013 state tax forms Tax Topics from the IRS telephone response system. 2013 state tax forms Fill-in, print, and save features for most tax forms. 2013 state tax forms Internal Revenue Bulletins. 2013 state tax forms Toll-free and email technical support. 2013 state tax forms Buy the CD-ROM from National Technical Information Service (NTIS) at www. 2013 state tax forms irs. 2013 state tax forms gov/cdorders for $25 (no handling fee) or call 1-877-233-6767 toll free to buy the CD-ROM for $25 (plus a $5 handling fee). 2013 state tax forms CD-ROM for small businesses. 2013 state tax forms Publication 3207, Small Business Resource Guide CD-ROM, has a new look and enhanced navigation features. 2013 state tax forms This CD includes: Helpful information, such as how to prepare a business plan, find financing for your business, and much more. 2013 state tax forms All the business tax forms, instructions, and publications needed to successfully manage a business. 2013 state tax forms Tax law changes. 2013 state tax forms IRS Tax Map to help you find forms, instructions, and publications by searching on a keyword or topic. 2013 state tax forms Web links to various government agencies, business associations, and IRS organizations. 2013 state tax forms “Rate the Product” survey—your opportunity to suggest changes for future editions. 2013 state tax forms An updated version of this CD is available each year in early April. 2013 state tax forms You can get a free copy by calling 1-800-829-3676 or by visiting www. 2013 state tax forms irs. 2013 state tax forms gov/smallbiz. 2013 state tax forms Prev  Up  Next   Home   More Online Publications
Print - Click this link to Print this page

Eight Tips for Taxpayers Who Receive an IRS Notice

IRS Summertime Tax Tip 2011-22, August 24, 2011

Every year the Internal Revenue Service sends millions of letters and notices to taxpayers, but that doesn’t mean you need to worry. Here are eight things every taxpayer should know about IRS notices – just in case one shows up in your mailbox.

  1. Don’t panic. Many of these letters can be dealt with simply and painlessly.

  2. There are number of reasons the IRS sends notices to taxpayers. The notice may request payment of taxes, notify you of a change to your account or request additional information. The notice you receive normally covers a very specific issue about your account or tax return.

  3. Each letter and notice offers specific instructions on what you need to do to satisfy the inquiry.

  4. If you receive a correction notice, you should review the correspondence and compare it with the information on your return.

  5. If you agree with the correction to your account, usually no reply is necessary unless a payment is due.

  6. If you do not agree with the correction the IRS made, it is important that you respond as requested. Write to explain why you disagree. Include any documents and information you wish the IRS to consider, along with the bottom tear-off portion of the notice. Mail the information to the IRS address shown in the lower left part of the notice. Allow at least 30 days for a response.

  7. Most correspondence can be handled without calling or visiting an IRS office. However, if you have questions, call the telephone number in the upper right corner of the notice. Have a copy of your tax return and the correspondence available when you call.

  8. It’s important that you keep copies of any correspondence with your records.

For more information about IRS notices and bills, see Publication 594, The IRS Collection Process. Information about penalties and interest charges is available in Publication 17, Your Federal Income Tax for Individuals. Both publications are available at www.IRS.gov or by calling 800-TAX-FORM (800-829-3676).

Links:

  • Publication 594, The IRS Collection Process (PDF)
  • Publication 17, Your Federal Income Tax for Individuals (PDF)

YouTube Videos:

 

Subscribe to Tax Tips

Page Last Reviewed or Updated: 22-May-2013

The 2013 State Tax Forms

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