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Amend 2012 Tax Return Online

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Amend 2012 Tax Return Online

Amend 2012 tax return online 3. Amend 2012 tax return online   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. Amend 2012 tax return online 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. Amend 2012 tax return online Also take credit for the estimated tax you paid for 2013. Amend 2012 tax return online These credits are subtracted from your total tax. Amend 2012 tax return online Because these credits are refundable, you should file a return and claim these credits, even if you do not owe tax. Amend 2012 tax return online 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. Amend 2012 tax return online 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. Amend 2012 tax return online 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. Amend 2012 tax return online 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. Amend 2012 tax return online Form W-2 Your employer is required to provide or send Form W-2 to you no later than January 31, 2014. Amend 2012 tax return online You should receive a separate Form W-2 from each employer you worked for. Amend 2012 tax return online 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. Amend 2012 tax return online However, your employer must provide or send it to you by January 31, 2014. Amend 2012 tax return online 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. Amend 2012 tax return online If you have not received your Form W-2 by January 31, contact your employer or payer to request a copy. Amend 2012 tax return online If you still do not get the form by February 15, the IRS can help you by requesting the form from your employer. Amend 2012 tax return online The phone number for the IRS is listed in chapter 5. Amend 2012 tax return online You will be asked for the following information. Amend 2012 tax return online Your name, address, city and state, zip code, and social security number. Amend 2012 tax return online Your employer's name, address, city, state, zip code, and the employer's identification number (if known). Amend 2012 tax return online An estimate of the wages you earned, the federal income tax withheld, and the period you worked for that employer. Amend 2012 tax return online The estimate should be based on year-to-date information from your final pay stub or leave-and-earnings statement, if possible. Amend 2012 tax return online 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. Amend 2012 tax return online 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. Amend 2012 tax return online In addition, Form W-2 is used to report any taxable sick pay you received and any income tax withheld from your sick pay. Amend 2012 tax return online 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. Amend 2012 tax return online If you file a paper tax return, attach Copy B of Form W-2 to your return. Amend 2012 tax return online Form W-2G If you had gambling winnings in 2013, the payer may have withheld income tax. Amend 2012 tax return online If tax was withheld, the payer will give you a Form W-2G showing the amount you won and the amount of tax withheld. Amend 2012 tax return online Report the amounts you won on line 21 of Form 1040. Amend 2012 tax return online Take credit for the tax withheld on line 62 of Form 1040. Amend 2012 tax return online If you had gambling winnings, you must use Form 1040; you cannot use Form 1040A or Form 1040EZ. Amend 2012 tax return online Gambling losses can be deducted on Schedule A (Form 1040) as a miscellaneous itemized deduction. Amend 2012 tax return online However, you cannot deduct more than the gambling winnings you report on Form 1040. Amend 2012 tax return online File Form W-2G with your income tax return only if it shows any federal income tax withheld in box 2. Amend 2012 tax return online The 1099 Series Most forms in the 1099 series are not filed with your return. Amend 2012 tax return online In general, these forms should be furnished to you by January 31, 2014. Amend 2012 tax return online Unless instructed to file any of these forms with your return, keep them for your records. Amend 2012 tax return online 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. Amend 2012 tax return online ; Form SSA-1099, Social Security Benefit Statement; and Form RRB-1099, Payments by the Railroad Retirement Board. Amend 2012 tax return online 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. Amend 2012 tax return online See the instructions to these forms for details. Amend 2012 tax return online Reporting your withholding. Amend 2012 tax return online   Report on your tax return all federal income tax withholding shown on your Form 1099, Form SSA-1099, and/or Form RRB-1099. Amend 2012 tax return online Include the amount withheld in the total on line 62 of Form 1040, line 36 of Form 1040A, or line 7 of Form 1040EZ. Amend 2012 tax return online Form 1099-R. Amend 2012 tax return online   Attach Form 1099-R to your paper return if federal income tax withholding is shown in box 4. Amend 2012 tax return online Do not attach any other Form 1099. Amend 2012 tax return online Form Not Correct If you receive a form with incorrect information, you should ask the payer for a corrected form. Amend 2012 tax return online Call the telephone number or write to the address given for the payer on the form. Amend 2012 tax return online The corrected Form W-2G or Form 1099 you receive will have an “X” in the “CORRECTED” box at the top of the form. Amend 2012 tax return online A special form, Form W-2c, Corrected Wage and Tax Statement, is used to correct a Form W-2. Amend 2012 tax return online In certain situations, you will receive two forms in place of the original incorrect form. Amend 2012 tax return online 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). Amend 2012 tax return online One new form you receive will be the same incorrect form or have the same incorrect information, but all money amounts will be zero. Amend 2012 tax return online This form will have an “X” in the “CORRECTED” box at the top of the form. Amend 2012 tax return online The second new form should have all the correct information, prepared as though it is the original (the “CORRECTED” box will not be checked). Amend 2012 tax return online 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. Amend 2012 tax return online S. Amend 2012 tax return online Individual Income Tax Return. Amend 2012 tax return online Separate Returns If you are married but file a separate return, you can take credit only for the tax withheld from your own income. Amend 2012 tax return online Do not include any amount withheld from your spouse's income. Amend 2012 tax return online However, different rules may apply if you live in a community property state. Amend 2012 tax return online Community property states. Amend 2012 tax return online   The following are community property states. Amend 2012 tax return online Arizona. Amend 2012 tax return online California. Amend 2012 tax return online Idaho. Amend 2012 tax return online Louisiana. Amend 2012 tax return online Nevada. Amend 2012 tax return online New Mexico. Amend 2012 tax return online Texas. Amend 2012 tax return online Washington. Amend 2012 tax return online Wisconsin. Amend 2012 tax return online 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. Amend 2012 tax return online 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. Amend 2012 tax return online 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. Amend 2012 tax return online   For more information on these rules, and some exceptions, see Publication 555, Community Property. Amend 2012 tax return online 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. Amend 2012 tax return online Fiscal year withholding. Amend 2012 tax return online    You can claim credit on your tax return only for the tax withheld during the calendar year (CY) ending within your fiscal year. Amend 2012 tax return online You cannot claim credit for any of the tax withheld during the calendar year beginning in your fiscal year. Amend 2012 tax return online You will be able to claim credit for that withholding on your return for your next fiscal year. Amend 2012 tax return online   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. Amend 2012 tax return online   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. Amend 2012 tax return online Add to that the income you received during the rest of your fiscal year. Amend 2012 tax return online Example. Amend 2012 tax return online Miles Hanson files his return for a fiscal year ending June 30, 2013. Amend 2012 tax return online 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. Amend 2012 tax return online 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. Amend 2012 tax return online See Table 3-1 . Amend 2012 tax return online 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. Amend 2012 tax return online However, he takes credit for all $3,380 that was withheld during 2012. Amend 2012 tax return online 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. Amend 2012 tax return online 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. Amend 2012 tax return online Table 3-1. Amend 2012 tax return online 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. Amend 2012 tax return online  2Calendar year (January 1 – December 31). Amend 2012 tax return online   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. Amend 2012 tax return online   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. Amend 2012 tax return online Backup withholding. Amend 2012 tax return online   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. Amend 2012 tax return online Example. Amend 2012 tax return online 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). Amend 2012 tax return online Emily takes credit for the entire $150 of backup withholding on her tax return for the fiscal year ending September 30, 2014. Amend 2012 tax return online Estimated Tax Take credit for all your estimated tax payments for 2013 on line 63 of Form 1040 or line 37 of Form 1040A. Amend 2012 tax return online Include any overpayment from 2012 that you had credited to your 2013 estimated tax. Amend 2012 tax return online You must use Form 1040 or Form 1040A if you paid estimated tax. Amend 2012 tax return online You cannot file Form 1040EZ. Amend 2012 tax return online 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. Amend 2012 tax return online , from the fiduciary. Amend 2012 tax return online 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). Amend 2012 tax return online On the dotted line next to the entry space for line 37 of Schedule E (Form 1040), enter “ES payment claimed” and the amount. Amend 2012 tax return online However, do not include this amount in the total on line 37. Amend 2012 tax return online Instead, enter the amount on Form 1040, line 63. Amend 2012 tax return online This estimated tax payment for 2013 is treated as being made by you on January 15, 2014. Amend 2012 tax return online Name changed. Amend 2012 tax return online   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. Amend 2012 tax return online  The statement should cover payments you made jointly with your spouse as well as any you made separately. Amend 2012 tax return online   Be sure to report the change to your local Social Security Administration office before filing your 2014 tax return. Amend 2012 tax return online This prevents delays in processing your return and issuing refunds. Amend 2012 tax return online It also safeguards your future social security benefits. Amend 2012 tax return online For more information, call the Social Security Administration at 1-800-772-1213. Amend 2012 tax return online 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. Amend 2012 tax return online If you made joint estimated tax payments, you must decide how to divide the payments between your returns. Amend 2012 tax return online 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. Amend 2012 tax return online 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. Amend 2012 tax return online Example. Amend 2012 tax return online James and Evelyn Brown made joint estimated tax payments for 2013 totaling $3,000. Amend 2012 tax return online They file separate 2013 Forms 1040. Amend 2012 tax return online James' tax is $4,000 and Evelyn's is $1,000. Amend 2012 tax return online If they do not agree on how to divide the $3,000, they must divide it proportionately between their returns. Amend 2012 tax return online 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). Amend 2012 tax return online The balance, $600 (20% of $3,000), is Evelyn's share. Amend 2012 tax return online 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. Amend 2012 tax return online 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. Amend 2012 tax return online See Example earlier under Separate Returns. Amend 2012 tax return online 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. Amend 2012 tax return online If you divorced and remarried in 2013, enter your present spouse's SSN in that space. Amend 2012 tax return online 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. Amend 2012 tax return online Excess Social Security or Railroad Retirement Tax Withholding Most employers must withhold social security tax from your wages. Amend 2012 tax return online In some cases, however, the federal government and state and local governments do not have to withhold social security tax from their employees' wages. Amend 2012 tax return online If you work for a railroad employer, that employer must withhold tier 1 railroad retirement (RRTA) tax and tier 2 RRTA tax. Amend 2012 tax return online Two or more employers. Amend 2012 tax return online   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. Amend 2012 tax return online You may be able to claim the excess as a credit against your income tax when you file your return. Amend 2012 tax return online Table 3-2 shows the maximum amount that should have been withheld for any of these taxes for 2013. Amend 2012 tax return online Figure the excess withholding on the appropriate worksheet. Amend 2012 tax return online    Table 3-2. Amend 2012 tax return online 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. Amend 2012 tax return online 2% $7,049. Amend 2012 tax return online 40 Tier 1 RRTA $113,700 6. Amend 2012 tax return online 2% $7,049. Amend 2012 tax return online 40 Tier 2 RRTA $84,300 4. Amend 2012 tax return online 4% $3,709. Amend 2012 tax return online 20 Joint returns. Amend 2012 tax return online   If you are filing a joint return, you and your spouse must figure any excess social security or tier 1 RRTA separately. Amend 2012 tax return online Note. Amend 2012 tax return online All wages are subject to Medicare tax withholding. Amend 2012 tax return online Employer's error. Amend 2012 tax return online   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. Amend 2012 tax return online If the employer refuses to refund the overcollection, ask for a statement indicating the amount of the overcollection to support your claim. Amend 2012 tax return online File a claim for refund using Form 843, Claim for Refund and Request for Abatement. Amend 2012 tax return online Worksheet for Nonrailroad Employees If you did not work for a railroad during 2013, figure the excess social security withholding on Worksheet 3-1. Amend 2012 tax return online Note. Amend 2012 tax return online 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. Amend 2012 tax return online Where to claim credit for excess social security withholding. Amend 2012 tax return online   If you file Form 1040, enter the excess on line 69. Amend 2012 tax return online   If you file Form 1040A, include the excess in the total on line 41. Amend 2012 tax return online Write “Excess SST” and show the amount of the credit in the space to the left of the line. Amend 2012 tax return online   You cannot claim excess social security tax withholding on Form 1040EZ. Amend 2012 tax return online 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. Amend 2012 tax return online Where to claim credit for excess tier 1 RRTA withholding. Amend 2012 tax return online   If you file Form 1040, enter the excess on line 69. Amend 2012 tax return online   If you file Form 1040A, include the excess in the total on line 41. Amend 2012 tax return online Write “Excess SST” and show the amount of the credit in the space to the left of the line. Amend 2012 tax return online   You cannot claim excess tier 1 RRTA withholding on Form 1040EZ. Amend 2012 tax return online How to claim refund of excess tier 2 RRTA. Amend 2012 tax return online   To claim a refund of tier 2 tax, use Form 843. Amend 2012 tax return online Be sure to attach a copy of all of your Forms W-2. Amend 2012 tax return online   See Worksheet 3-3 and the Instructions for Form 843, for more details. Amend 2012 tax return online Worksheet 3-1. Amend 2012 tax return online Excess Social Security—Nonrailroad Employees 1. Amend 2012 tax return online Add all social security tax withheld (but not more than  $7,049. Amend 2012 tax return online 40 for each employer). Amend 2012 tax return online This tax should be shown  in box 4 of your Forms W-2. Amend 2012 tax return online Enter the total here 1. Amend 2012 tax return online   2. Amend 2012 tax return online Enter any uncollected social security tax on tips or group-term life insurance on Form 1040, line 60, identified by “UT” 2. Amend 2012 tax return online   3. Amend 2012 tax return online Add lines 1 and 2. Amend 2012 tax return online If $7,049. Amend 2012 tax return online 40 or less, stop here. Amend 2012 tax return online You cannot claim the credit 3. Amend 2012 tax return online   4. Amend 2012 tax return online Social security limit 4. Amend 2012 tax return online $7,049. Amend 2012 tax return online 40 5. Amend 2012 tax return online Excess. Amend 2012 tax return online Subtract line 4 from line 3 5. Amend 2012 tax return online   Worksheet 3-2. Amend 2012 tax return online Excess Social Security and Tier 1 RRTA—Railroad Employees 1. Amend 2012 tax return online Add all social security and tier 1 RRTA tax withheld (but not more than $7,049. Amend 2012 tax return online 40 for each employer). Amend 2012 tax return online Social security tax should be shown in box 4 and tier 1 RRTA should be shown  in box 14 of your Forms W-2. Amend 2012 tax return online Enter the total here 1. Amend 2012 tax return online   2. Amend 2012 tax return online 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. Amend 2012 tax return online   3. Amend 2012 tax return online Add lines 1 and 2. Amend 2012 tax return online If $7,049. Amend 2012 tax return online 40 or less, stop here. Amend 2012 tax return online You cannot claim the credit 3. Amend 2012 tax return online   4. Amend 2012 tax return online Social security and tier 1 RRTA tax limit 4. Amend 2012 tax return online $7,049. Amend 2012 tax return online 40 5. Amend 2012 tax return online Excess. Amend 2012 tax return online Subtract line 4 from line 3 5. Amend 2012 tax return online   Worksheet 3-3. Amend 2012 tax return online Excess Tier 2 RRTA—Railroad Employees 1. Amend 2012 tax return online Add all tier 2 RRTA tax withheld (but not more than $3,709. Amend 2012 tax return online 20 for each employer). Amend 2012 tax return online Box 14 of your Forms W-2 should show tier 2 RRTA tax. Amend 2012 tax return online Enter the total here 1. Amend 2012 tax return online   2. Amend 2012 tax return online Enter any uncollected tier 2 RRTA tax on tips or group-term life insurance on Form 1040, line 60, identified by “UT” 2. Amend 2012 tax return online   3. Amend 2012 tax return online Add lines 1 and 2. Amend 2012 tax return online If $3,709. Amend 2012 tax return online 20 or less, stop here. Amend 2012 tax return online You cannot claim the credit. Amend 2012 tax return online 3. Amend 2012 tax return online   4. Amend 2012 tax return online Tier 2 RRTA tax limit 4. Amend 2012 tax return online $3,709. Amend 2012 tax return online 20 5. Amend 2012 tax return online Excess. Amend 2012 tax return online Subtract line 4 from line 3. Amend 2012 tax return online 5. Amend 2012 tax return online   Prev  Up  Next   Home   More Online Publications
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The Amend 2012 Tax Return Online

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