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Can I File 2011 Taxes In 2013

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Can I File 2011 Taxes In 2013

Can i file 2011 taxes in 2013 3. Can i file 2011 taxes in 2013   Dispositions of Business Property Table of Contents Introduction Useful Items - You may want to see: What Is a Disposition of Property?Like-kind exchanges. Can i file 2011 taxes in 2013 How Do I Figure a Gain or Loss?Is My Gain or Loss Ordinary or Capital? Is My Capital Gain or Loss Short Term or Long Term? Where Do I Report Gains and Losses? Introduction If you dispose of business property, you may have a gain or loss that you report on Form 1040. Can i file 2011 taxes in 2013 However, in some cases you may have a gain that is not taxable or a loss that is not deductible. Can i file 2011 taxes in 2013 This chapter discusses whether you have a disposition, how to figure the gain or loss, and where to report the gain or loss. Can i file 2011 taxes in 2013 Useful Items - You may want to see: Publication 544 Sales and Other Dispositions of Assets Form (and Instructions) 4797 Sales of Business Property Sch D (Form 1040) Capital Gains and Losses See chapter 12 for information about getting publications and forms. Can i file 2011 taxes in 2013 What Is a Disposition of Property? A disposition of property includes the following transactions. Can i file 2011 taxes in 2013 You sell property for cash or other property. Can i file 2011 taxes in 2013 You exchange property for other property. Can i file 2011 taxes in 2013 You receive money as a tenant for the cancellation of a lease. Can i file 2011 taxes in 2013 You receive money for granting the exclusive use of a copyright throughout its life in a particular medium. Can i file 2011 taxes in 2013 You transfer property to satisfy a debt. Can i file 2011 taxes in 2013 You abandon property. Can i file 2011 taxes in 2013 Your bank or other financial institution forecloses on your mortgage or repossesses your property. Can i file 2011 taxes in 2013 Your property is damaged, destroyed, or stolen, and you receive property or money in payment. Can i file 2011 taxes in 2013 Your property is condemned, or disposed of under the threat of condemnation, and you receive property or money in payment. Can i file 2011 taxes in 2013 For details about damaged, destroyed, or stolen property, see Publication 547, Casualties, Disasters, and Thefts. Can i file 2011 taxes in 2013 For details about other dispositions, see chapter 1 in Publication 544. Can i file 2011 taxes in 2013 Nontaxable exchanges. Can i file 2011 taxes in 2013   Certain exchanges of property are not taxable. Can i file 2011 taxes in 2013 This means any gain from the exchange is not recognized and you cannot deduct any loss. Can i file 2011 taxes in 2013 Your gain or loss will not be recognized until you sell or otherwise dispose of the property you receive. Can i file 2011 taxes in 2013 Like-kind exchanges. Can i file 2011 taxes in 2013   A like-kind exchange is the exchange of property for the same kind of property. Can i file 2011 taxes in 2013 It is the most common type of nontaxable exchange. Can i file 2011 taxes in 2013 To be a like-kind exchange, the property traded and the property received must be both of the following. Can i file 2011 taxes in 2013 Business or investment property. Can i file 2011 taxes in 2013 Like property. Can i file 2011 taxes in 2013   Report the exchange of like-kind property on Form 8824, Like-Kind Exchanges. Can i file 2011 taxes in 2013 For more information about like-kind exchanges, see chapter 1 in Publication 544. Can i file 2011 taxes in 2013 Installment sales. Can i file 2011 taxes in 2013   An installment sale is a sale of property where you receive at least one payment after the tax year of the sale. Can i file 2011 taxes in 2013 If you finance the buyer's purchase of your property, instead of having the buyer get a loan or mortgage from a third party, you probably have an installment sale. Can i file 2011 taxes in 2013   For more information about installment sales, see Publication 537, Installment Sales. Can i file 2011 taxes in 2013 Sale of a business. Can i file 2011 taxes in 2013   The sale of a business usually is not a sale of one asset. Can i file 2011 taxes in 2013 Instead, all the assets of the business are sold. Can i file 2011 taxes in 2013 Generally, when this occurs, each asset is treated as being sold separately for determining the treatment of gain or loss. Can i file 2011 taxes in 2013   Both the buyer and seller involved in the sale of a business must report to the IRS the allocation of the sales price among the business assets. Can i file 2011 taxes in 2013 Use Form 8594, Asset Acquisition Statement Under Section 1060, to provide this information. Can i file 2011 taxes in 2013 The buyer and seller should each attach Form 8594 to their federal income tax return for the year in which the sale occurred. Can i file 2011 taxes in 2013   For more information about the sale of a business, see chapter 2 of Publication 544. Can i file 2011 taxes in 2013 How Do I Figure a Gain or Loss? Table 3-1. Can i file 2011 taxes in 2013 How To Figure a Gain or Loss IF your. Can i file 2011 taxes in 2013 . Can i file 2011 taxes in 2013 . Can i file 2011 taxes in 2013 THEN you have a. Can i file 2011 taxes in 2013 . Can i file 2011 taxes in 2013 . Can i file 2011 taxes in 2013 Adjusted basis is more than the amount realized Loss. Can i file 2011 taxes in 2013 Amount realized is more than the adjusted basis Gain. Can i file 2011 taxes in 2013 Basis, adjusted basis, amount realized, fair market value, and amount recognized are defined next. Can i file 2011 taxes in 2013 You need to know these definitions to figure your gain or loss. Can i file 2011 taxes in 2013 Basis. Can i file 2011 taxes in 2013   The cost or purchase price of property is usually its basis for figuring the gain or loss from its sale or other disposition. Can i file 2011 taxes in 2013 However, if you acquired the property by gift, inheritance, or in some way other than buying it, you must use a basis other than its cost. Can i file 2011 taxes in 2013 For more information about basis, see Publication 551, Basis of Assets. Can i file 2011 taxes in 2013 Adjusted basis. Can i file 2011 taxes in 2013   The adjusted basis of property is your original cost or other basis plus certain additions, and minus certain deductions such as depreciation and casualty losses. Can i file 2011 taxes in 2013 In determining gain or loss, the costs of transferring property to a new owner, such as selling expenses, are added to the adjusted basis of the property. Can i file 2011 taxes in 2013 Amount realized. Can i file 2011 taxes in 2013   The amount you realize from a disposition is the total of all money you receive plus the fair market value of all property or services you receive. Can i file 2011 taxes in 2013 The amount you realize also includes any of your liabilities that were assumed by the buyer and any liabilities to which the property you transferred is subject, such as real estate taxes or a mortgage. Can i file 2011 taxes in 2013 Fair market value. Can i file 2011 taxes in 2013   Fair market value is the price at which the property would change hands between a buyer and a seller, neither having to buy or sell, and both having reasonable knowledge of all necessary facts. Can i file 2011 taxes in 2013 Amount recognized. Can i file 2011 taxes in 2013   Your gain or loss realized from a disposition of property is usually a recognized gain or loss for tax purposes. Can i file 2011 taxes in 2013 Recognized gains must be included in gross income. Can i file 2011 taxes in 2013 Recognized losses are deductible from gross income. Can i file 2011 taxes in 2013 However, a gain or loss realized from certain exchanges of property is not recognized. Can i file 2011 taxes in 2013 See  Nontaxable exchanges, earlier. Can i file 2011 taxes in 2013 Also, you cannot deduct a loss from the disposition of property held for personal use. Can i file 2011 taxes in 2013 Is My Gain or Loss Ordinary or Capital? You must classify your gains and losses as either ordinary or capital gains or losses. Can i file 2011 taxes in 2013 You must do this to figure your net capital gain or loss. Can i file 2011 taxes in 2013 Generally, you will have a capital gain or loss if you dispose of a capital asset. Can i file 2011 taxes in 2013 For the most part, everything you own and use for personal purposes or investment is a capital asset. Can i file 2011 taxes in 2013 Certain property you use in your business is not a capital asset. Can i file 2011 taxes in 2013 A gain or loss from a disposition of this property is an ordinary gain or loss. Can i file 2011 taxes in 2013 However, if you held the property longer than 1 year, you may be able to treat the gain or loss as a capital gain or loss. Can i file 2011 taxes in 2013 These gains and losses are called section 1231 gains and losses. Can i file 2011 taxes in 2013 For more information about ordinary and capital gains and losses, see chapters 2 and 3 in Publication 544. Can i file 2011 taxes in 2013 Is My Capital Gain or Loss Short Term or Long Term? If you have a capital gain or loss, you must determine whether it is long term or short term. Can i file 2011 taxes in 2013 Whether a gain or loss is long or short term depends on how long you own the property before you dispose of it. Can i file 2011 taxes in 2013 The time you own property before disposing of it is called the holding period. Can i file 2011 taxes in 2013 Table 3-2. Can i file 2011 taxes in 2013 Do I Have a Short-Term or Long-Term Gain or Loss? IF you hold the property. Can i file 2011 taxes in 2013 . Can i file 2011 taxes in 2013 . Can i file 2011 taxes in 2013 THEN you have a. Can i file 2011 taxes in 2013 . Can i file 2011 taxes in 2013 . Can i file 2011 taxes in 2013 1 year or less Short-term capital gain or loss. Can i file 2011 taxes in 2013 More than 1 year Long-term capital gain or loss. Can i file 2011 taxes in 2013 For more information about short-term and long-term capital gains and losses, see chapter 4 of Publication 544. Can i file 2011 taxes in 2013 Where Do I Report Gains and Losses? Report gains and losses from the following dispositions on the forms indicated. Can i file 2011 taxes in 2013 The instructions for the forms explain how to fill them out. Can i file 2011 taxes in 2013 Dispositions of business property and depreciable property. Can i file 2011 taxes in 2013   Use Form 4797. Can i file 2011 taxes in 2013 If you have taxable gain, you may also have to use Schedule D (Form 1040). Can i file 2011 taxes in 2013 Like-kind exchanges. Can i file 2011 taxes in 2013   Use Form 8824, Like-Kind Exchanges. Can i file 2011 taxes in 2013 You may also have to use Form 4797 and Schedule D (Form 1040). Can i file 2011 taxes in 2013 Installment sales. Can i file 2011 taxes in 2013   Use Form 6252, Installment Sale Income. Can i file 2011 taxes in 2013 You may also have to use Form 4797 and Schedule D (Form 1040). Can i file 2011 taxes in 2013 Casualties and thefts. Can i file 2011 taxes in 2013   Use Form 4684, Casualties and Thefts. Can i file 2011 taxes in 2013 You may also have to use Form 4797. Can i file 2011 taxes in 2013 Condemned property. Can i file 2011 taxes in 2013   Use Form 4797. Can i file 2011 taxes in 2013 You may also have to use Schedule D (Form 1040). Can i file 2011 taxes in 2013 Prev  Up  Next   Home   More Online Publications
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Can i file 2011 taxes in 2013 3. Can i file 2011 taxes in 2013   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. Can i file 2011 taxes in 2013 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. Can i file 2011 taxes in 2013 Also take credit for the estimated tax you paid for 2013. Can i file 2011 taxes in 2013 These credits are subtracted from your total tax. Can i file 2011 taxes in 2013 Because these credits are refundable, you should file a return and claim these credits, even if you do not owe tax. Can i file 2011 taxes in 2013 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. Can i file 2011 taxes in 2013 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. Can i file 2011 taxes in 2013 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. Can i file 2011 taxes in 2013 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. Can i file 2011 taxes in 2013 Form W-2 Your employer is required to provide or send Form W-2 to you no later than January 31, 2014. Can i file 2011 taxes in 2013 You should receive a separate Form W-2 from each employer you worked for. Can i file 2011 taxes in 2013 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. Can i file 2011 taxes in 2013 However, your employer must provide or send it to you by January 31, 2014. Can i file 2011 taxes in 2013 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. Can i file 2011 taxes in 2013 If you have not received your Form W-2 by January 31, contact your employer or payer to request a copy. Can i file 2011 taxes in 2013 If you still do not get the form by February 15, the IRS can help you by requesting the form from your employer. Can i file 2011 taxes in 2013 The phone number for the IRS is listed in chapter 5. Can i file 2011 taxes in 2013 You will be asked for the following information. Can i file 2011 taxes in 2013 Your name, address, city and state, zip code, and social security number. Can i file 2011 taxes in 2013 Your employer's name, address, city, state, zip code, and the employer's identification number (if known). Can i file 2011 taxes in 2013 An estimate of the wages you earned, the federal income tax withheld, and the period you worked for that employer. Can i file 2011 taxes in 2013 The estimate should be based on year-to-date information from your final pay stub or leave-and-earnings statement, if possible. Can i file 2011 taxes in 2013 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. Can i file 2011 taxes in 2013 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. Can i file 2011 taxes in 2013 In addition, Form W-2 is used to report any taxable sick pay you received and any income tax withheld from your sick pay. Can i file 2011 taxes in 2013 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. Can i file 2011 taxes in 2013 If you file a paper tax return, attach Copy B of Form W-2 to your return. Can i file 2011 taxes in 2013 Form W-2G If you had gambling winnings in 2013, the payer may have withheld income tax. Can i file 2011 taxes in 2013 If tax was withheld, the payer will give you a Form W-2G showing the amount you won and the amount of tax withheld. Can i file 2011 taxes in 2013 Report the amounts you won on line 21 of Form 1040. Can i file 2011 taxes in 2013 Take credit for the tax withheld on line 62 of Form 1040. Can i file 2011 taxes in 2013 If you had gambling winnings, you must use Form 1040; you cannot use Form 1040A or Form 1040EZ. Can i file 2011 taxes in 2013 Gambling losses can be deducted on Schedule A (Form 1040) as a miscellaneous itemized deduction. Can i file 2011 taxes in 2013 However, you cannot deduct more than the gambling winnings you report on Form 1040. Can i file 2011 taxes in 2013 File Form W-2G with your income tax return only if it shows any federal income tax withheld in box 2. Can i file 2011 taxes in 2013 The 1099 Series Most forms in the 1099 series are not filed with your return. Can i file 2011 taxes in 2013 In general, these forms should be furnished to you by January 31, 2014. Can i file 2011 taxes in 2013 Unless instructed to file any of these forms with your return, keep them for your records. Can i file 2011 taxes in 2013 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. Can i file 2011 taxes in 2013 ; Form SSA-1099, Social Security Benefit Statement; and Form RRB-1099, Payments by the Railroad Retirement Board. Can i file 2011 taxes in 2013 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. Can i file 2011 taxes in 2013 See the instructions to these forms for details. Can i file 2011 taxes in 2013 Reporting your withholding. Can i file 2011 taxes in 2013   Report on your tax return all federal income tax withholding shown on your Form 1099, Form SSA-1099, and/or Form RRB-1099. Can i file 2011 taxes in 2013 Include the amount withheld in the total on line 62 of Form 1040, line 36 of Form 1040A, or line 7 of Form 1040EZ. Can i file 2011 taxes in 2013 Form 1099-R. Can i file 2011 taxes in 2013   Attach Form 1099-R to your paper return if federal income tax withholding is shown in box 4. Can i file 2011 taxes in 2013 Do not attach any other Form 1099. Can i file 2011 taxes in 2013 Form Not Correct If you receive a form with incorrect information, you should ask the payer for a corrected form. Can i file 2011 taxes in 2013 Call the telephone number or write to the address given for the payer on the form. Can i file 2011 taxes in 2013 The corrected Form W-2G or Form 1099 you receive will have an “X” in the “CORRECTED” box at the top of the form. Can i file 2011 taxes in 2013 A special form, Form W-2c, Corrected Wage and Tax Statement, is used to correct a Form W-2. Can i file 2011 taxes in 2013 In certain situations, you will receive two forms in place of the original incorrect form. Can i file 2011 taxes in 2013 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). Can i file 2011 taxes in 2013 One new form you receive will be the same incorrect form or have the same incorrect information, but all money amounts will be zero. Can i file 2011 taxes in 2013 This form will have an “X” in the “CORRECTED” box at the top of the form. Can i file 2011 taxes in 2013 The second new form should have all the correct information, prepared as though it is the original (the “CORRECTED” box will not be checked). Can i file 2011 taxes in 2013 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. Can i file 2011 taxes in 2013 S. Can i file 2011 taxes in 2013 Individual Income Tax Return. Can i file 2011 taxes in 2013 Separate Returns If you are married but file a separate return, you can take credit only for the tax withheld from your own income. Can i file 2011 taxes in 2013 Do not include any amount withheld from your spouse's income. Can i file 2011 taxes in 2013 However, different rules may apply if you live in a community property state. Can i file 2011 taxes in 2013 Community property states. Can i file 2011 taxes in 2013   The following are community property states. Can i file 2011 taxes in 2013 Arizona. Can i file 2011 taxes in 2013 California. Can i file 2011 taxes in 2013 Idaho. Can i file 2011 taxes in 2013 Louisiana. Can i file 2011 taxes in 2013 Nevada. Can i file 2011 taxes in 2013 New Mexico. Can i file 2011 taxes in 2013 Texas. Can i file 2011 taxes in 2013 Washington. Can i file 2011 taxes in 2013 Wisconsin. Can i file 2011 taxes in 2013 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. Can i file 2011 taxes in 2013 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. Can i file 2011 taxes in 2013 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. Can i file 2011 taxes in 2013   For more information on these rules, and some exceptions, see Publication 555, Community Property. Can i file 2011 taxes in 2013 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. Can i file 2011 taxes in 2013 Fiscal year withholding. Can i file 2011 taxes in 2013    You can claim credit on your tax return only for the tax withheld during the calendar year (CY) ending within your fiscal year. Can i file 2011 taxes in 2013 You cannot claim credit for any of the tax withheld during the calendar year beginning in your fiscal year. Can i file 2011 taxes in 2013 You will be able to claim credit for that withholding on your return for your next fiscal year. Can i file 2011 taxes in 2013   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. Can i file 2011 taxes in 2013   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. Can i file 2011 taxes in 2013 Add to that the income you received during the rest of your fiscal year. Can i file 2011 taxes in 2013 Example. Can i file 2011 taxes in 2013 Miles Hanson files his return for a fiscal year ending June 30, 2013. Can i file 2011 taxes in 2013 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. Can i file 2011 taxes in 2013 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. Can i file 2011 taxes in 2013 See Table 3-1 . Can i file 2011 taxes in 2013 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. Can i file 2011 taxes in 2013 However, he takes credit for all $3,380 that was withheld during 2012. Can i file 2011 taxes in 2013 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. Can i file 2011 taxes in 2013 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. Can i file 2011 taxes in 2013 Table 3-1. Can i file 2011 taxes in 2013 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. Can i file 2011 taxes in 2013  2Calendar year (January 1 – December 31). Can i file 2011 taxes in 2013   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. Can i file 2011 taxes in 2013   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. Can i file 2011 taxes in 2013 Backup withholding. Can i file 2011 taxes in 2013   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. Can i file 2011 taxes in 2013 Example. Can i file 2011 taxes in 2013 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). Can i file 2011 taxes in 2013 Emily takes credit for the entire $150 of backup withholding on her tax return for the fiscal year ending September 30, 2014. Can i file 2011 taxes in 2013 Estimated Tax Take credit for all your estimated tax payments for 2013 on line 63 of Form 1040 or line 37 of Form 1040A. Can i file 2011 taxes in 2013 Include any overpayment from 2012 that you had credited to your 2013 estimated tax. Can i file 2011 taxes in 2013 You must use Form 1040 or Form 1040A if you paid estimated tax. Can i file 2011 taxes in 2013 You cannot file Form 1040EZ. Can i file 2011 taxes in 2013 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. Can i file 2011 taxes in 2013 , from the fiduciary. Can i file 2011 taxes in 2013 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). Can i file 2011 taxes in 2013 On the dotted line next to the entry space for line 37 of Schedule E (Form 1040), enter “ES payment claimed” and the amount. Can i file 2011 taxes in 2013 However, do not include this amount in the total on line 37. Can i file 2011 taxes in 2013 Instead, enter the amount on Form 1040, line 63. Can i file 2011 taxes in 2013 This estimated tax payment for 2013 is treated as being made by you on January 15, 2014. Can i file 2011 taxes in 2013 Name changed. Can i file 2011 taxes in 2013   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. Can i file 2011 taxes in 2013  The statement should cover payments you made jointly with your spouse as well as any you made separately. Can i file 2011 taxes in 2013   Be sure to report the change to your local Social Security Administration office before filing your 2014 tax return. Can i file 2011 taxes in 2013 This prevents delays in processing your return and issuing refunds. Can i file 2011 taxes in 2013 It also safeguards your future social security benefits. Can i file 2011 taxes in 2013 For more information, call the Social Security Administration at 1-800-772-1213. Can i file 2011 taxes in 2013 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. Can i file 2011 taxes in 2013 If you made joint estimated tax payments, you must decide how to divide the payments between your returns. Can i file 2011 taxes in 2013 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. Can i file 2011 taxes in 2013 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. Can i file 2011 taxes in 2013 Example. Can i file 2011 taxes in 2013 James and Evelyn Brown made joint estimated tax payments for 2013 totaling $3,000. Can i file 2011 taxes in 2013 They file separate 2013 Forms 1040. Can i file 2011 taxes in 2013 James' tax is $4,000 and Evelyn's is $1,000. Can i file 2011 taxes in 2013 If they do not agree on how to divide the $3,000, they must divide it proportionately between their returns. Can i file 2011 taxes in 2013 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). Can i file 2011 taxes in 2013 The balance, $600 (20% of $3,000), is Evelyn's share. Can i file 2011 taxes in 2013 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. Can i file 2011 taxes in 2013 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. Can i file 2011 taxes in 2013 See Example earlier under Separate Returns. Can i file 2011 taxes in 2013 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. Can i file 2011 taxes in 2013 If you divorced and remarried in 2013, enter your present spouse's SSN in that space. Can i file 2011 taxes in 2013 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. Can i file 2011 taxes in 2013 Excess Social Security or Railroad Retirement Tax Withholding Most employers must withhold social security tax from your wages. Can i file 2011 taxes in 2013 In some cases, however, the federal government and state and local governments do not have to withhold social security tax from their employees' wages. Can i file 2011 taxes in 2013 If you work for a railroad employer, that employer must withhold tier 1 railroad retirement (RRTA) tax and tier 2 RRTA tax. Can i file 2011 taxes in 2013 Two or more employers. Can i file 2011 taxes in 2013   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. Can i file 2011 taxes in 2013 You may be able to claim the excess as a credit against your income tax when you file your return. Can i file 2011 taxes in 2013 Table 3-2 shows the maximum amount that should have been withheld for any of these taxes for 2013. Can i file 2011 taxes in 2013 Figure the excess withholding on the appropriate worksheet. Can i file 2011 taxes in 2013    Table 3-2. Can i file 2011 taxes in 2013 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. Can i file 2011 taxes in 2013 2% $7,049. Can i file 2011 taxes in 2013 40 Tier 1 RRTA $113,700 6. Can i file 2011 taxes in 2013 2% $7,049. Can i file 2011 taxes in 2013 40 Tier 2 RRTA $84,300 4. Can i file 2011 taxes in 2013 4% $3,709. Can i file 2011 taxes in 2013 20 Joint returns. Can i file 2011 taxes in 2013   If you are filing a joint return, you and your spouse must figure any excess social security or tier 1 RRTA separately. Can i file 2011 taxes in 2013 Note. Can i file 2011 taxes in 2013 All wages are subject to Medicare tax withholding. Can i file 2011 taxes in 2013 Employer's error. Can i file 2011 taxes in 2013   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. Can i file 2011 taxes in 2013 If the employer refuses to refund the overcollection, ask for a statement indicating the amount of the overcollection to support your claim. Can i file 2011 taxes in 2013 File a claim for refund using Form 843, Claim for Refund and Request for Abatement. Can i file 2011 taxes in 2013 Worksheet for Nonrailroad Employees If you did not work for a railroad during 2013, figure the excess social security withholding on Worksheet 3-1. Can i file 2011 taxes in 2013 Note. Can i file 2011 taxes in 2013 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. Can i file 2011 taxes in 2013 Where to claim credit for excess social security withholding. Can i file 2011 taxes in 2013   If you file Form 1040, enter the excess on line 69. Can i file 2011 taxes in 2013   If you file Form 1040A, include the excess in the total on line 41. Can i file 2011 taxes in 2013 Write “Excess SST” and show the amount of the credit in the space to the left of the line. Can i file 2011 taxes in 2013   You cannot claim excess social security tax withholding on Form 1040EZ. Can i file 2011 taxes in 2013 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. Can i file 2011 taxes in 2013 Where to claim credit for excess tier 1 RRTA withholding. Can i file 2011 taxes in 2013   If you file Form 1040, enter the excess on line 69. Can i file 2011 taxes in 2013   If you file Form 1040A, include the excess in the total on line 41. Can i file 2011 taxes in 2013 Write “Excess SST” and show the amount of the credit in the space to the left of the line. Can i file 2011 taxes in 2013   You cannot claim excess tier 1 RRTA withholding on Form 1040EZ. Can i file 2011 taxes in 2013 How to claim refund of excess tier 2 RRTA. Can i file 2011 taxes in 2013   To claim a refund of tier 2 tax, use Form 843. Can i file 2011 taxes in 2013 Be sure to attach a copy of all of your Forms W-2. Can i file 2011 taxes in 2013   See Worksheet 3-3 and the Instructions for Form 843, for more details. Can i file 2011 taxes in 2013 Worksheet 3-1. Can i file 2011 taxes in 2013 Excess Social Security—Nonrailroad Employees 1. Can i file 2011 taxes in 2013 Add all social security tax withheld (but not more than  $7,049. Can i file 2011 taxes in 2013 40 for each employer). Can i file 2011 taxes in 2013 This tax should be shown  in box 4 of your Forms W-2. Can i file 2011 taxes in 2013 Enter the total here 1. Can i file 2011 taxes in 2013   2. Can i file 2011 taxes in 2013 Enter any uncollected social security tax on tips or group-term life insurance on Form 1040, line 60, identified by “UT” 2. Can i file 2011 taxes in 2013   3. Can i file 2011 taxes in 2013 Add lines 1 and 2. Can i file 2011 taxes in 2013 If $7,049. Can i file 2011 taxes in 2013 40 or less, stop here. Can i file 2011 taxes in 2013 You cannot claim the credit 3. Can i file 2011 taxes in 2013   4. Can i file 2011 taxes in 2013 Social security limit 4. Can i file 2011 taxes in 2013 $7,049. Can i file 2011 taxes in 2013 40 5. Can i file 2011 taxes in 2013 Excess. Can i file 2011 taxes in 2013 Subtract line 4 from line 3 5. Can i file 2011 taxes in 2013   Worksheet 3-2. Can i file 2011 taxes in 2013 Excess Social Security and Tier 1 RRTA—Railroad Employees 1. Can i file 2011 taxes in 2013 Add all social security and tier 1 RRTA tax withheld (but not more than $7,049. Can i file 2011 taxes in 2013 40 for each employer). Can i file 2011 taxes in 2013 Social security tax should be shown in box 4 and tier 1 RRTA should be shown  in box 14 of your Forms W-2. Can i file 2011 taxes in 2013 Enter the total here 1. Can i file 2011 taxes in 2013   2. Can i file 2011 taxes in 2013 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. Can i file 2011 taxes in 2013   3. Can i file 2011 taxes in 2013 Add lines 1 and 2. Can i file 2011 taxes in 2013 If $7,049. Can i file 2011 taxes in 2013 40 or less, stop here. Can i file 2011 taxes in 2013 You cannot claim the credit 3. Can i file 2011 taxes in 2013   4. Can i file 2011 taxes in 2013 Social security and tier 1 RRTA tax limit 4. Can i file 2011 taxes in 2013 $7,049. Can i file 2011 taxes in 2013 40 5. Can i file 2011 taxes in 2013 Excess. Can i file 2011 taxes in 2013 Subtract line 4 from line 3 5. Can i file 2011 taxes in 2013   Worksheet 3-3. Can i file 2011 taxes in 2013 Excess Tier 2 RRTA—Railroad Employees 1. Can i file 2011 taxes in 2013 Add all tier 2 RRTA tax withheld (but not more than $3,709. Can i file 2011 taxes in 2013 20 for each employer). Can i file 2011 taxes in 2013 Box 14 of your Forms W-2 should show tier 2 RRTA tax. Can i file 2011 taxes in 2013 Enter the total here 1. Can i file 2011 taxes in 2013   2. Can i file 2011 taxes in 2013 Enter any uncollected tier 2 RRTA tax on tips or group-term life insurance on Form 1040, line 60, identified by “UT” 2. Can i file 2011 taxes in 2013   3. Can i file 2011 taxes in 2013 Add lines 1 and 2. Can i file 2011 taxes in 2013 If $3,709. Can i file 2011 taxes in 2013 20 or less, stop here. Can i file 2011 taxes in 2013 You cannot claim the credit. Can i file 2011 taxes in 2013 3. Can i file 2011 taxes in 2013   4. Can i file 2011 taxes in 2013 Tier 2 RRTA tax limit 4. Can i file 2011 taxes in 2013 $3,709. Can i file 2011 taxes in 2013 20 5. Can i file 2011 taxes in 2013 Excess. Can i file 2011 taxes in 2013 Subtract line 4 from line 3. Can i file 2011 taxes in 2013 5. Can i file 2011 taxes in 2013   Prev  Up  Next   Home   More Online Publications