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

Amend Tax Return Instructions

2011 Federal Tax Forms 1040 EzWww Taxcut ComAarp Tax Preparation SitesHow To File 2012 Taxes Late OnlineIrs Gov 1040 EzFree E File State And Federal TaxesWhere Do I Send My Federal Tax Return 2012How To File State Income TaxHow Do You Amend A Tax ReturnFree 2011 TaxesFree Taxes Online Federal And StateIrs Gov Free FileEz Form 20112010 Income Tax TableWhere Can I File My State Taxes For FreeTax Preparation For Military MembersFile Past Taxes For FreeCan I File My 2010 Taxes In 2013Irs 2012 Tax Forms 1040Amend 2012 Tax ReturnHow To Amend 2012 Tax ReturnHow Do You File An Amended Federal Tax ReturnFile 2012 Federal TaxesLowest Price State Tax FilingHow To File Amended Tax ReturnFile My 2011 Taxes FreeHow To Amend A 2010 Tax ReturnAmended Irs Tax FormsH & R Block Free FileHow To File Tax ReturnFile 2012 And 2013 TaxesFiling Past TaxesTax Act Online 20121040ez Tax Form 2013File For Extension 2012 Taxes2007 Tax Software Free DownloadAmendment Tax Return FormIrs For 1040xHow To Do Amended Tax ReturnTax Form 1040 Ez

Amend Tax Return Instructions

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

Letter 549C Frequently Asked Questions

Why are you receiving this letter?

To inform you that the type of tax and tax year listed in the letter has been paid.

What do you need to do?

If you owe on another type of tax and tax year(s), you must continue to make your payments.

Who do I need to contact?

You can call us at the telephone number listed in your letter.

Page Last Reviewed or Updated: 30-Jan-2014

The Amend Tax Return Instructions

Amend tax return instructions Index A Allowances, Foreign areas allowances. Amend tax return instructions American Institute in Taiwan, American Institute in Taiwan. Amend tax return instructions Away from home, Traveling away from home. Amend tax return instructions B Business expenses, how to report, How To Report Business Expenses C Combat zone, Reminders Commuting expenses, Commuting. Amend tax return instructions Contributions, Contributions. Amend tax return instructions Cost-of-living allowances, Cost-of-living allowances. Amend tax return instructions Credit for foreign taxes, Foreign tax credit. Amend tax return instructions Currency conversion, loss on, Loss on conversion of U. Amend tax return instructions S. Amend tax return instructions dollars into foreign currency. Amend tax return instructions D Danger pay (see Pay differentials) Death due to terrorist action, Reminders Deduction for foreign taxes, Foreign tax deduction. Amend tax return instructions , Deduction for other foreign taxes. Amend tax return instructions Differential pay, Pay differentials. Amend tax return instructions Dues, Membership dues. Amend tax return instructions E Educational expenses, Educational expenses. Amend tax return instructions Employee business expenses, Other Employee Business Expenses Entertainment expenses, Limit on meals and entertainment. Amend tax return instructions Expenses, deductible, Other Employee Business Expenses Extension of time to file return, When To File and Pay F Federal court employees, Federal court employees. Amend tax return instructions Federal crime investigations, Exception for federal crime investigations or prosecutions. Amend tax return instructions Filing information, Filing Information, When To File and Pay Foreign areas allowances, Foreign areas allowances. Amend tax return instructions Foreign bank accounts, Foreign Bank Accounts Foreign earned income and housing exclusions, Foreign Earned Income Exclusion Foreign income, U. Amend tax return instructions S. Amend tax return instructions Government Payments Foreign service representation expenses, Foreign service representation expenses. Amend tax return instructions Foreign taxes, Foreign Taxes Forms 1116, Foreign tax credit. Amend tax return instructions 2106, Form 2106 or Form 2106-EZ. Amend tax return instructions 2106-EZ, Form 2106 or Form 2106-EZ. Amend tax return instructions 3903, How to report moving expenses. Amend tax return instructions TD F 90-22. Amend tax return instructions 1, Foreign Bank Accounts H Home leave, Home leave. Amend tax return instructions Home mortgage interest, Real estate tax and home mortgage interest. Amend tax return instructions Home, sale of, Sale of your home. Amend tax return instructions Hours of service limits, Individuals subject to hours of service limits. Amend tax return instructions I Impairment-related work expenses, Impairment-related work expenses. Amend tax return instructions Interest on home mortgage, Real estate tax and home mortgage interest. Amend tax return instructions International organization, U. Amend tax return instructions S. Amend tax return instructions reemployment after serving with, Federal reemployment payments after serving with an international organization. Amend tax return instructions Itemized deductions Contributions, Contributions. Amend tax return instructions Employee business expenses, Other Employee Business Expenses Home mortgage interest, Real estate tax and home mortgage interest. Amend tax return instructions Real estate tax, Real estate tax and home mortgage interest. Amend tax return instructions L Lodging, Lodging furnished to a principal representative of the United States. Amend tax return instructions Loss on currency conversion, Loss on conversion of U. Amend tax return instructions S. Amend tax return instructions dollars into foreign currency. Amend tax return instructions M Meal expenses, Limit on meals and entertainment. Amend tax return instructions More information (see Tax help) Mortgage interest, Real estate tax and home mortgage interest. Amend tax return instructions Moving expenses, Moving Expenses, Closely related to the start of work. Amend tax return instructions , Distance test. Amend tax return instructions , Time test. Amend tax return instructions , Reimbursements. Amend tax return instructions P Pay differentials, Pay differentials. Amend tax return instructions Peace Corps volunteers, Peace Corps. Amend tax return instructions Personal property, sale of, Sale of personal property. Amend tax return instructions Post differentials (see Pay differentials) Post exchanges, Employees of post exchanges, etc. Amend tax return instructions Principal representative, Lodging furnished to a principal representative of the United States. Amend tax return instructions Proving expenses, Recordkeeping Rules R Real estate tax, Real estate tax and home mortgage interest. Amend tax return instructions Recordkeeping, business expenses, Recordkeeping Rules Reemployed by federal agency, Federal reemployment payments after serving with an international organization. Amend tax return instructions Reporting Business expenses, How To Report Business Expenses Moving expenses, Moving Expenses, How to report moving expenses. Amend tax return instructions Representation expenses, Foreign service representation expenses. Amend tax return instructions S Sale of home, Sale of your home. Amend tax return instructions Sale of personal property, Sale of personal property. Amend tax return instructions Subscriptions, Subscriptions. Amend tax return instructions T Taiwan, American Institute in, American Institute in Taiwan. Amend tax return instructions Tax credit for foreign taxes, Foreign tax credit. Amend tax return instructions Taxpayer Advocate, Taxpayer Advocate Service. Amend tax return instructions Temporary assignment, Temporary assignment. Amend tax return instructions Terrorist action, Reminders Transportation expenses, Transportation Expenses Travel expenses, Travel Expenses W When to file return, When To File and Pay Prev  Up     Home   More Online Publications