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

Can I File My 2012 Taxes Online

Tax Form 2012State Tax Filing Online For FreeFree State Filing Turbotax1040 Ez Tax Form 2012Can I Efile A 1040xFree Tax FilingFree 1040ez 2014Free E File 2010Irs 2012 Tax Forms 1040ez InstructionsIrsefile ComFiling An Amended Tax Return For 2010File My 2012 Tax ReturnAmendHr Block Online TaxE-file Back Taxes Free For Past 3 Years TaxeFree State Tax Preparation And FilingFiling Income Tax For 2012File Form 1040xI Need To Print A 1040ez FormFile Federal And State Taxes For FreeHow To File 2012 Tax Return OnlineState EfileFree State Taxes FileIrs Income Tax Forms 2010Irs Extention Form1040x Form 2011 TurbotaxAmmending A Tax ReturnTurbotax 2013Tax Planning Us 1040aHighest State TaxesEtaxTax MilitaryH&r Block Income Tax1040 Amendment 2011Free File 2012 TaxesFile Tax Extension For 20112010 1040 Tax FormsOnline Amended Tax ReturnFree Tax FileFile Tax Extension 2011

Can I File My 2012 Taxes Online

Can i file my 2012 taxes online Index A Application for enrollment, Form 23 and Form 23-EP. Can i file my 2012 taxes online , Form 5434. Can i file my 2012 taxes online Assistance (see Tax help) Associations, Corporations, associations, partnerships, and other persons that are not individuals. Can i file my 2012 taxes online Attorneys, Attorneys. Can i file my 2012 taxes online Authorization letter, Authorization for Special Appearances C CAF number, Authorization for Special Appearances Certified public accountants (CPAs), Certified public accountants (CPAs). Can i file my 2012 taxes online Comments, Comments and suggestions. Can i file my 2012 taxes online Corporations, Corporations, associations, partnerships, and other persons that are not individuals. Can i file my 2012 taxes online CPAs (see Certified public accountants (CPAs)) D Disbarment, Suspension and disbarment. Can i file my 2012 taxes online , Censure, Disbarments, and Suspensions Disreputable conduct, Incompetence and Disreputable Conduct E Enrolled actuaries, Enrolled actuaries. Can i file my 2012 taxes online Enrolled agent:, Enrolled agents. Can i file my 2012 taxes online , How Does an Individual Become Enrolled? Enrolled retirement plan agent:, Enrolled retirement plan agents. Can i file my 2012 taxes online F FAX copies, FAX copies. Can i file my 2012 taxes online Form 23 and Form 23-EP, Form 23 and Form 23-EP. Can i file my 2012 taxes online Form 2587, Form 2587. Can i file my 2012 taxes online Form 2848, Form Required, Preparation of Form — Helpful Hints, How Do I Fill Out Form 2848? Form 5434, Form 5434. Can i file my 2012 taxes online Free tax services, How To Get Tax Help G Glossary, Practice Before the IRS, Authorizing a Representative H Help (see Tax help) I Inactive retirement status, Inactive retirement status. Can i file my 2012 taxes online Inactive roster, Inactive roster. Can i file my 2012 taxes online Incapacity or incompetency, Incapacity or incompetency. Can i file my 2012 taxes online L Loss of eligibility Failure to meet requirements, Failure to meet requirements. Can i file my 2012 taxes online Loss of eligibility:, Loss of Eligibility M More information (see Tax help) N Non-IRS power of attorney, Non-IRS powers of attorney. Can i file my 2012 taxes online O Office of Professional Responsibility, Practice Before the IRS P Partnerships, Corporations, associations, partnerships, and other persons that are not individuals. Can i file my 2012 taxes online Power of attorney Processing and handling, Processing and Handling Representative, Dealing With the Representative Power of attorney:, What Is a Power of Attorney?, When Is a Power of Attorney Required?, Where To File a Power of Attorney, When Is a Power of Attorney Not Required?, What Happens to the Power of Attorney When Filed? Practice before the IRS, What Is Practice Before the IRS?, Who Can Practice Before the IRS?, Who Cannot Practice Before the IRS? Processing a non-IRS power of attorney, Processing a non-IRS power of attorney. Can i file my 2012 taxes online Protected communication Tax shelters, Communications regarding corporate tax shelters. Can i file my 2012 taxes online Publications (see Tax help) R Registered tax return preparers and unenrolled return preparers, Registered tax return preparers and unenrolled return preparers. Can i file my 2012 taxes online Representation outside the United States, Representation Outside the United States Restrictions, Restrictions Rules of practice Due diligence, Due diligence. Can i file my 2012 taxes online Duties, Duties Duty to advise, Duty to advise. Can i file my 2012 taxes online Restrictions, Restrictions Rules of practice:, What Are the Rules of Practice? S Special appearances, Authorization for Special Appearances Students. Can i file my 2012 taxes online , Student. Can i file my 2012 taxes online , Students in LITCs and the STCP. Can i file my 2012 taxes online Suggestions, Comments and suggestions. Can i file my 2012 taxes online Suspension, Suspension and disbarment. Can i file my 2012 taxes online , Censure, Disbarments, and Suspensions T Tax help, How To Get Tax Help Taxpayer advocate, Taxpayer Advocate Service. Can i file my 2012 taxes online Termination, Incapacity or incompetency. Can i file my 2012 taxes online TTY/TDD information, How To Get Tax Help U Unenrolled individuals Employee, Other individuals who may serve as representatives. Can i file my 2012 taxes online Family member, Other individuals who may serve as representatives. Can i file my 2012 taxes online Fiduciary, Other individuals who may serve as representatives. Can i file my 2012 taxes online Individual, Other individuals who may serve as representatives. Can i file my 2012 taxes online Officer, Other individuals who may serve as representatives. Can i file my 2012 taxes online Partner, Other individuals who may serve as representatives. Can i file my 2012 taxes online Unenrolled individuals:, Other individuals who may serve as representatives. Can i file my 2012 taxes online W Where to file:, Where To File a Power of Attorney Prev  Up     Home   More Online Publications
Español

Better Business Bureaus (BBBs) are nonprofit organizations that encourage honest advertising and selling practices and are supported primarily by local businesses. They offer a variety of consumer services, including consumer education materials; business reports, particularly unanswered or unsettled complaints or other problems; mediation and arbitration services; and information about charities and other organizations that are seeking public donations. They also provide ratings (A, B, C, D, or F) of local companies to express the BBB's confidence that the company operates in a trustworthy manner and demonstrates a willingness to resolve customer concerns.

, CA

Website: Better Business Bureau

Email: help@la.bbb.org

Toll-free: 1-888-983-3122

Bakersfield, CA

Website: Better Business Bureau

Email: info@cencal.bbb.org

Address: Better Business Bureau
1601 H St., Suite 101
Bakersfield, CA 93301

Phone Number: 661-322-2074

Fresno, CA

Website: Better Business Bureau

Email: info@cencal.bbb.org

Address: Better Business Bureau
4201 W. Shaw Ave., Suite 107
Fresno, CA 93722

Phone Number: 559-222-8111

Oakland, CA

Website: Better Business Bureau

Email: info@bbbemail.org

Address: Better Business Bureau
1000 Broadway, Suite 625
Oakland, CA 94607

Phone Number: 510-844-2000

Toll-free: 1-866-411-2221

Placentia, CA

Website: Better Business Bureau

Email: info@labbb.org

Address: Better Business Bureau
550 W. Orangethorpe Ave.
Placentia, CA 92870

Phone Number: 714-985-8922

San Diego, CA

Website: Better Business Bureau

Email: info@sandiego.bbb.org

Address: Better Business Bureau
4747 Viewridge Ave., Suite 200
San Diego, CA 92123

Phone Number: 858-496-2131

San Jose, CA

Website: Better Business Bureau

Email: info@bbbsilicon.org

Address: Better Business Bureau
1112 S. Bascom Ave.
San Jose, CA 95128

Phone Number: 408-278-7400

Santa Barbara, CA

Website: Better Business Bureau

Email: info@santabarbara.bbb.org

Address: Better Business Bureau
PO Box 129
Santa Barbara, CA 93102

Phone Number: 805-963-8657

West Sacramento, CA

Website: Better Business Bureau

Email: info@necal.bbb.org

Address: Better Business Bureau
3075 Beacon Blvd.
West Sacramento, CA 95691

Phone Number: 916-443-6843

The Can I File My 2012 Taxes Online

Can i file my 2012 taxes online 2. Can i file my 2012 taxes online   Estimated Tax for 2014 Table of Contents Introduction Topics - This chapter discusses: Useful Items - You may want to see: Who Does Not Have To Pay Estimated Tax Who Must Pay Estimated TaxGeneral Rule Married Taxpayers Special Rules Aliens Estates and Trusts How To Figure Estimated Tax2014 Estimated Tax Worksheet When To Pay Estimated TaxWhen To Start Farmers and Fishermen How To Figure Each PaymentRegular Installment Method Annualized Income Installment Method Estimated Tax Payments Not Required How To Pay Estimated TaxCredit an Overpayment Pay Online Pay by Phone Pay by Check or Money Order Using the Estimated Tax Payment Voucher Introduction Estimated tax is the method used to pay tax on income that is not subject to withholding. Can i file my 2012 taxes online This includes income from self-employment, interest, dividends, alimony, rent, gains from the sale of assets, prizes, and awards. Can i file my 2012 taxes online 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. Can i file my 2012 taxes online 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. Can i file my 2012 taxes online 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. Can i file my 2012 taxes online 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. Can i file my 2012 taxes online For information on when the penalty applies, see chapter 4. Can i file my 2012 taxes online It would be helpful for you to have a copy of your 2013 tax return and an estimate of your 2014 income nearby while reading this chapter. Can i file my 2012 taxes online Topics - This chapter discusses: Who must pay estimated tax, How to figure estimated tax (including illustrated examples), When to pay estimated tax, How to figure each payment, and How to pay estimated tax. Can i file my 2012 taxes online Useful Items - You may want to see: Form (and Instructions) 1040-ES Estimated Tax for Individuals See chapter 5 for information about how to get this publication and form. Can i file my 2012 taxes online Worksheets. Can i file my 2012 taxes online   You may need to use several of the blank worksheets included in this chapter. Can i file my 2012 taxes online See Worksheets for Chapter 2, later, to locate what you need. Can i file my 2012 taxes online Who Does Not Have To Pay Estimated Tax If you receive salaries and wages, you may be able to avoid paying estimated tax by asking your employer to take more tax out of your earnings. Can i file my 2012 taxes online To do this, file a new Form W-4 with your employer. Can i file my 2012 taxes online See chapter 1. Can i file my 2012 taxes online Estimated tax not required. Can i file my 2012 taxes online   You do not have to pay estimated tax for 2014 if you meet all three of the following conditions. Can i file my 2012 taxes online You had no tax liability for 2013. Can i file my 2012 taxes online You were a U. Can i file my 2012 taxes online S. Can i file my 2012 taxes online citizen or resident alien for the whole year. Can i file my 2012 taxes online Your 2013 tax year covered a 12-month period. Can i file my 2012 taxes online   You had no tax liability for 2013 if your total tax (defined later under Total tax for 2013—line 14b ) was zero or you did not have to file an income tax return. Can i file my 2012 taxes online Please click here for the text description of the image. Can i file my 2012 taxes online Figure 2-A: Do You Have To Pay Estimated Tax? Who Must Pay Estimated Tax If you owed additional tax for 2013, you may have to pay estimated tax for 2014. Can i file my 2012 taxes online You can use the following general rule as a guide during the year to see if you will have enough withholding, or should increase your withholding or make estimated tax payments. Can i file my 2012 taxes online General Rule In most cases, you must pay estimated tax for 2014 if both of the following apply. Can i file my 2012 taxes online You expect to owe at least $1,000 in tax for 2014, after subtracting your withholding and refundable credits. Can i file my 2012 taxes online You expect your withholding and 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. Can i file my 2012 taxes online Your 2013 tax return must cover all 12 months. Can i file my 2012 taxes online Note. Can i file my 2012 taxes online The percentages in (2a) or (2b) above may be different if you are a farmer, fisherman, or higher income taxpayer. Can i file my 2012 taxes online See Special Rules , later. Can i file my 2012 taxes online If the result from using the general rule above suggests that you will not have enough withholding, complete the 2014 Estimated Tax Worksheet for a more accurate calculation. Can i file my 2012 taxes online Figure 2-A takes you through the general rule. Can i file my 2012 taxes online You may find this helpful in determining if you must pay estimated tax. Can i file my 2012 taxes online If all your income will be subject to income tax withholding, you probably do not need to pay estimated tax. Can i file my 2012 taxes online Example 1. Can i file my 2012 taxes online Jane Smart uses Figure 2-A and the following information to figure whether she should pay estimated tax for 2014. Can i file my 2012 taxes online She files as head of household claiming her dependent son, takes the standard deduction, and expects no refundable credits for 2014. Can i file my 2012 taxes online Expected adjusted gross income (AGI) for 2014 $82,800 AGI for 2013 $73,700 Total tax on 2013 return (Form 1040,  line 61) $  8,746 Total 2014 estimated tax (line 13c of the 2014 Estimated Tax Worksheet) $11,015 Tax expected to be withheld in 2014 $10,000 Jane's answer to Figure 2-A, box 1, is YES; she expects to owe at least $1,000 for 2014 after subtracting her withholding from her expected total tax ($11,015 − $10,000 = $1,015). Can i file my 2012 taxes online Her answer to box 2a is YES; she expects her income tax withholding ($10,000) to be at least 90% of the tax to be shown on her 2014 return ($11,015 × 90% = $9,913. Can i file my 2012 taxes online 50). Can i file my 2012 taxes online Jane does not need to pay estimated tax. Can i file my 2012 taxes online Example 2. Can i file my 2012 taxes online The facts are the same as in Example 1, except that Jane expects only $8,700 tax to be withheld in 2014. Can i file my 2012 taxes online Because that is less than $9,913. Can i file my 2012 taxes online 50, her answer to box 2a is NO. Can i file my 2012 taxes online Jane's answer to box 2b is also NO; she does not expect her income tax withholding ($8,700) to be at least 100% of the total tax shown on her 2013 return ($8,746). Can i file my 2012 taxes online Jane must increase her withholding or pay estimated tax for 2014. Can i file my 2012 taxes online Example 3. Can i file my 2012 taxes online The facts are the same as in Example 2, except that the total tax shown on Jane's 2013 return was $8,600. Can i file my 2012 taxes online Because she expects to have more than $8,600 withheld in 2014 ($8,700), her answer to box 2b is YES. Can i file my 2012 taxes online Jane does not need to pay estimated tax for 2014. Can i file my 2012 taxes online Married Taxpayers If you qualify to make joint estimated tax payments, apply the rules discussed here to your joint estimated income. Can i file my 2012 taxes online You and your spouse can make joint estimated tax payments even if you are not living together. Can i file my 2012 taxes online 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, Either spouse is a nonresident alien (unless that spouse elected to be treated as a resident alien for tax purposes). Can i file my 2012 taxes online See Choosing Resident Alien Status in Publication 519, or Individuals of the same sex and opposite sex who are in registered domestic partnerships, civil unions, or other similar formal relationships that are not marriages under state law cannot make joint estimated tax payments. Can i file my 2012 taxes online These individuals can take credit only for the estimated tax payments that he or she made. Can i file my 2012 taxes online If you and your spouse cannot make joint estimated tax payments, apply these rules to your separate estimated income. Can i file my 2012 taxes online Making joint or separate estimated tax payments will not affect your choice of filing a joint tax return or separate returns for 2014. Can i file my 2012 taxes online 2013 separate returns and 2014 joint return. Can i file my 2012 taxes online   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. Can i file my 2012 taxes online You filed a separate return if you filed as single, head of household, or married filing separately. Can i file my 2012 taxes online 2013 joint return and 2014 separate returns. Can i file my 2012 taxes online   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. Can i file my 2012 taxes online You file a separate return if you file as single, head of household, or married filing separately. Can i file my 2012 taxes online   To figure your share of the tax on a 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 for 2014. Can i file my 2012 taxes online Then multiply the tax on the joint return by the following fraction. Can i file my 2012 taxes online      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. Can i file my 2012 taxes online Joe and Heather filed a joint return for 2013 showing taxable income of $48,500 and a tax of $6,386. Can i file my 2012 taxes online Of the $48,500 taxable income, $40,100 was Joe's and the rest was Heather's. Can i file my 2012 taxes online For 2014, they plan to file married filing separately. Can i file my 2012 taxes online Joe figures his share of the tax on the 2013 joint return as follows: Tax on $40,100 based on separate return $5,960 Tax on $8,400 based on separate return 843 Total $6,803 Joe's percentage of total ($5,960 ÷ $6,803) 87. Can i file my 2012 taxes online 6% Joe's share of tax on joint return  ($6,386 × 87. Can i file my 2012 taxes online 6%) $5,594 Special Rules There are special rules for farmers, fishermen, and certain higher income taxpayers. Can i file my 2012 taxes online Farmers and Fishermen If at least two-thirds of your gross income for 2013 or 2014 is from farming or fishing, substitute 662/3% for 90% in (2a) under General Rule , earlier. Can i file my 2012 taxes online Gross income. Can i file my 2012 taxes online   Your gross income is all income you receive in the form of money, goods, property, and services that is not exempt from tax. Can i file my 2012 taxes online To determine whether two-thirds of your gross income for 2013 was from farming or fishing, use as your gross income the total of the income (not loss) amounts. Can i file my 2012 taxes online Joint returns. Can i file my 2012 taxes online   On a joint return, you must add your spouse's gross income to your gross income to determine if at least two-thirds of your total gross income is from farming or fishing. Can i file my 2012 taxes online Gross income from farming. Can i file my 2012 taxes online   This is income from cultivating the soil or raising agricultural commodities. Can i file my 2012 taxes online It includes the following amounts. Can i file my 2012 taxes online Income from operating a stock, dairy, poultry, bee, fruit, or truck farm. Can i file my 2012 taxes online Income from a plantation, ranch, nursery, range, orchard, or oyster bed. Can i file my 2012 taxes online Crop shares for the use of your land. Can i file my 2012 taxes online Gains from sales of draft, breeding, dairy, or sporting livestock. Can i file my 2012 taxes online   For 2013, gross income from farming is the total of the following amounts. Can i file my 2012 taxes online Schedule F (Form 1040), Profit or Loss From Farming, line 9. Can i file my 2012 taxes online Form 4835, Farm Rental Income and Expenses, line 7. Can i file my 2012 taxes online Your share of the gross farming income from a partnership, S corporation, estate or trust, from: Schedule K-1 (Form 1065), Schedule K-1 (Form 1120S), or Schedule K-1 (Form 1041). Can i file my 2012 taxes online Your gains from sales of draft, breeding, dairy, or sporting livestock shown on Form 4797, Sales of Business Property. Can i file my 2012 taxes online   Wages you receive as a farm employee and wages you receive from a farm corporation are not gross income from farming. Can i file my 2012 taxes online Gross income from fishing. Can i file my 2012 taxes online   This is income from catching, taking, harvesting, cultivating, or farming any kind of fish, shellfish (for example, clams and mussels), crustaceans (for example, lobsters, crabs, and shrimp), sponges, seaweeds, or other aquatic forms of animal and vegetable life. Can i file my 2012 taxes online   Gross income from fishing includes the following amounts. Can i file my 2012 taxes online Schedule C (Form 1040), Profit or Loss From Business. Can i file my 2012 taxes online Income for services as an officer or crew member of a vessel while the vessel is engaged in fishing. Can i file my 2012 taxes online Your share of the gross fishing income from a partnership, S corporation, estate or trust, from: Schedule K-1 (Form 1065), Schedule K-1 (Form 1120S), or Schedule K-1 (Form 1041). Can i file my 2012 taxes online Certain taxable interest and punitive damage awards received in connection with the Exxon Valdez litigation. Can i file my 2012 taxes online Income for services normally performed in connection with fishing. Can i file my 2012 taxes online Services normally performed in connection with fishing include: Shore service as an officer or crew member of a vessel engaged in fishing, and Services that are necessary for the immediate preservation of the catch, such as cleaning, icing, and packing the catch. Can i file my 2012 taxes online Higher Income Taxpayers 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. Can i file my 2012 taxes online For 2013, AGI is the amount shown on Form 1040, line 37; Form 1040A, line 21; and Form 1040EZ, line 4. Can i file my 2012 taxes online Note. Can i file my 2012 taxes online This rule does not apply to farmers and fishermen. Can i file my 2012 taxes online Aliens Resident and nonresident aliens also may have to pay estimated tax. Can i file my 2012 taxes online Resident aliens should follow the rules in this publication, unless noted otherwise. Can i file my 2012 taxes online Nonresident aliens should get Form 1040-ES (NR), U. Can i file my 2012 taxes online S. Can i file my 2012 taxes online Estimated Tax for Nonresident Alien Individuals. Can i file my 2012 taxes online You are an alien if you are not a citizen or national of the United States. Can i file my 2012 taxes online You are a resident alien if you either have a green card or meet the substantial presence test. Can i file my 2012 taxes online For more information about withholding, the substantial presence test, and Form 1040-ES (NR), see Publication 519. Can i file my 2012 taxes online Estates and Trusts Estates and trusts also must pay estimated tax. Can i file my 2012 taxes online However, estates (and certain grantor trusts that receive the residue of the decedent's estate under the decedent's will) are exempt from paying estimated tax for the first 2 years after the decedent's death. Can i file my 2012 taxes online Estates and trusts must use Form 1041-ES, Estimated Income Tax for Estates and Trusts, to figure and pay estimated tax. Can i file my 2012 taxes online How To Figure Estimated Tax To figure your estimated tax, you must figure your expected AGI, taxable income, taxes, deductions, and credits for the year. Can i file my 2012 taxes online When figuring your 2014 estimated tax, it may be helpful to use your income, deductions, and credits for 2013 as a starting point. Can i file my 2012 taxes online Use your 2013 federal tax return as a guide. Can i file my 2012 taxes online You can use Form 1040-ES to figure your estimated tax. Can i file my 2012 taxes online Nonresident aliens use Form 1040-ES (NR) to figure estimated tax. Can i file my 2012 taxes online You must make adjustments both for changes in your own situation and for recent changes in the tax law. Can i file my 2012 taxes online Some of these changes are discussed under What's New for 2014 , earlier. Can i file my 2012 taxes online For information about these and other changes in the law, visit the IRS website at IRS. Can i file my 2012 taxes online gov. Can i file my 2012 taxes online The instructions for Form 1040-ES include a worksheet to help you figure your estimated tax. Can i file my 2012 taxes online Keep the worksheet for your records. Can i file my 2012 taxes online 2014 Estimated Tax Worksheet Use Worksheet 2-1 to help guide you through the information about completing the 2014 Estimated Tax Worksheet. Can i file my 2012 taxes online You can also find a copy of the worksheet in the Instructions for Form 1040-ES. Can i file my 2012 taxes online Expected AGI—Line 1 Your expected AGI for 2014 (line 1) is your expected total income minus your expected adjustments to income. Can i file my 2012 taxes online Total income. Can i file my 2012 taxes online   Include in your total income all the income you expect to receive during the year, even income that is subject to withholding. Can i file my 2012 taxes online However, do not include income that is tax exempt. Can i file my 2012 taxes online   Total income includes all income and loss for 2014 that, if you had received it in 2013, would have been included on your 2013 tax return in the total on line 22 of Form 1040, line 15 of Form 1040A, or line 4 of Form 1040EZ. Can i file my 2012 taxes online Social security and railroad retirement benefits. Can i file my 2012 taxes online If you expect to receive social security or tier 1 railroad retirement benefits during 2014, use Worksheet 2-2 to figure the amount of expected taxable benefits you should include on line 1. Can i file my 2012 taxes online Adjustments to income. Can i file my 2012 taxes online   Be sure to subtract from your expected total income all of the adjustments you expect to take on your 2014 tax return. Can i file my 2012 taxes online Self-employed. Can i file my 2012 taxes online If you expect to have income from self-employment, use Worksheet 2-3 to figure your expected self-employment tax and your allowable deduction for self-employment tax. Can i file my 2012 taxes online Include the amount from Worksheet 2-3 in your expected adjustments to income. Can i file my 2012 taxes online If you file a joint return and both you and your spouse have net earnings from self-employment, each of you must complete a separate worksheet. Can i file my 2012 taxes online Expected Taxable Income— Lines 2–5 Reduce your expected AGI for 2014 (line 1) by either your expected itemized deductions or your standard deduction and by your exemptions (lines 2 through 5). Can i file my 2012 taxes online Itemized deductions—line 2. Can i file my 2012 taxes online   If you expect to claim itemized deductions on your 2014 tax return, enter the estimated amount on line 2. Can i file my 2012 taxes online   Itemized deductions are the deductions that can be claimed on Schedule A (Form 1040). Can i file my 2012 taxes online    For 2014, your total itemized deductions may be reduced if your AGI is more than the amount shown next for your filing status. Can i file my 2012 taxes online Single $254,200 Married filing jointly or qualifying widow(er) $305,050 Married filing separately $152,525 Head of household $279,650   If you expect your AGI to be more than this amount, use Worksheet 2-5 to figure the amount to enter on line 2. Can i file my 2012 taxes online Standard deduction—line 2. Can i file my 2012 taxes online   If you expect to claim the standard deduction on your 2014 tax return, enter the amount on line 2. Can i file my 2012 taxes online Use Worksheet 2-4 to figure your standard deduction. Can i file my 2012 taxes online No standard deduction. Can i file my 2012 taxes online   The standard deduction for some individuals is zero. Can i file my 2012 taxes online Your standard deduction will be zero if you: File a separate return and your spouse itemizes deductions, Are a dual-status alien, or File a return for a period of less than 12 months because you change your accounting period. Can i file my 2012 taxes online Exemptions—line 4. Can i file my 2012 taxes online   After you have subtracted either your expected itemized deductions or your standard deduction from your expected AGI, reduce the amount remaining by $3,950 for each exemption you expect to take on your 2014 tax return. Can i file my 2012 taxes online If another person (such as your parent) can claim an exemption for you on his or her tax return, you cannot claim your own personal exemption. Can i file my 2012 taxes online This is true even if the other person will not claim your exemption or the exemption will be reduced or eliminated under the phaseout rule. Can i file my 2012 taxes online    For 2014, your deduction for personal exemption is reduced if your AGI is more than the amount shown next for your filing status. Can i file my 2012 taxes online Single $254,200 Married filing jointly or qualifying widow(er) $305,050 Married filing separately $152,525 Head of household $279,650   If you expect your AGI to be more than this amount, use Worksheet 2-6 to figure the amount to enter on line 4. Can i file my 2012 taxes online Expected Taxes and Credits— Lines 6–13c After you have figured your expected taxable income (line 5), follow the steps next to figure your expected taxes, credits, and total tax for 2014. Can i file my 2012 taxes online Most people will have entries for only a few of these steps. Can i file my 2012 taxes online However, you should check every step to be sure you do not overlook anything. Can i file my 2012 taxes online Step 1. Can i file my 2012 taxes online   Figure your expected income tax (line 6). Can i file my 2012 taxes online Generally, you will use the 2014 Tax Rate Schedules, later, to figure your expected income tax. Can i file my 2012 taxes online   However, see below for situations where you must use a different method to compute your estimated tax. Can i file my 2012 taxes online Tax on child's investment income. Can i file my 2012 taxes online   You must use a special method to figure tax on the income of the following children who have more than $2,000 of investment income. Can i file my 2012 taxes online Children under age 18 at the end of 2014. Can i file my 2012 taxes online The following children if their earned income is not more than half their support. Can i file my 2012 taxes online Children age 18 at the end of 2014. Can i file my 2012 taxes online Children who are full-time students over age 18 and under age 24 at the end of 2014. Can i file my 2012 taxes online See Publication 929, Tax Rules for Children and Dependents. Can i file my 2012 taxes online Although the ages and dollar amounts in the publication may be different in the 2014 revision, this reference will give you basic information for figuring the tax. Can i file my 2012 taxes online Tax on net capital gain. Can i file my 2012 taxes online   The regular income tax rates for individuals do not apply to a net capital gain. Can i file my 2012 taxes online Instead, your net capital gain is taxed at a lower maximum rate. Can i file my 2012 taxes online   The term “net capital gain” means the amount by which your net long-term capital gain for the year is more than your net short-term capital loss. Can i file my 2012 taxes online Tax on capital gain and qualified dividends. Can i file my 2012 taxes online If the amount on line 1 includes a net capital gain or qualified dividends, use Worksheet 2-7 to figure your tax. Can i file my 2012 taxes online Note. Can i file my 2012 taxes online For 2014, your capital gains and dividends rate will depend on your income. Can i file my 2012 taxes online Tax if excluding foreign earned income or excluding or deducting foreign housing. Can i file my 2012 taxes online If you expect to claim the foreign earned income exclusion or the housing exclusion or deduction on Form 2555 or Form 2555-EZ, use Worksheet 2-8 to figure your estimated tax. Can i file my 2012 taxes online Step 2. Can i file my 2012 taxes online   Total your expected taxes (line 8). Can i file my 2012 taxes online Include on line 8 the sum of the following. Can i file my 2012 taxes online Your tax on line 6. Can i file my 2012 taxes online Your expected alternative minimum tax (AMT) from Form 6251, or included on Form 1040A. Can i file my 2012 taxes online Your expected additional taxes from Form 8814, Parents' Election To Report Child's Interest and Dividends, and Form 4972, Tax on Lump-Sum Distributions. Can i file my 2012 taxes online Any recapture of education credits. Can i file my 2012 taxes online Step 3. Can i file my 2012 taxes online   Subtract your expected credits (line 9). Can i file my 2012 taxes online If you are using your 2013 return as a guide and filed Form 1040, your total credits for 2013 were shown on line 54. Can i file my 2012 taxes online If you filed Form 1040A, your total credits for 2013 were on line 34. Can i file my 2012 taxes online   If your credits on line 9 are more than your taxes on line 8, enter “-0-” on line 10 and go to Step 4. Can i file my 2012 taxes online Step 4. Can i file my 2012 taxes online   Add your expected self-employment tax (line 11). Can i file my 2012 taxes online You already should have figured your self-employment tax (see Self-employed under Expected AGI—Line 1, earlier). Can i file my 2012 taxes online Step 5. Can i file my 2012 taxes online   Add your expected other taxes (line 12). Can i file my 2012 taxes online   Other taxes include the following. Can i file my 2012 taxes online Additional tax on early distributions from: An IRA or other qualified retirement plan, A tax-sheltered annuity, or A modified endowment contract entered into after June 20, 1988. Can i file my 2012 taxes online Household employment taxes if: You will have federal income tax withheld from wages, pensions, annuities, gambling winnings, or other income, or You would be required to make estimated tax payments even if you did not include household employment taxes when figuring your estimated tax. Can i file my 2012 taxes online Amounts written on Form 1040 on the line for “other taxes” (line 60 on the 2013 Form 1040). Can i file my 2012 taxes online But, do not include recapture of a federal mortgage subsidy; tax on excess golden parachute payments; look-back interest due under section 167(g) or 460(b) of the Internal Revenue Code; excise tax on insider stock compensation from an expatriated corporation; uncollected social security and Medicare tax or RRTA tax on tips or group-term life insurance; or additional tax on advance payments of health coverage tax credit when not eligible. Can i file my 2012 taxes online Repayment of the first-time homebuyer credit. Can i file my 2012 taxes online See Form 5405. Can i file my 2012 taxes online Additional Medicare Tax. Can i file my 2012 taxes online A 0. Can i file my 2012 taxes online 9% Additional Medicare Tax applies to your combined Medicare wages and self-employment income and/or your RRTA compensation that exceeds the amount listed in the following chart, based on your filing status. Can i file my 2012 taxes online Filing Status Threshold Amount Married filing jointly $250,000 Married filing separately $125,000 Single $200,000 Head of household $200,000 Qualifying Widow(er) $200,000 Medicare wages and self-employment income are combined to determine if your income exceeds the threshold. Can i file my 2012 taxes online A self-employment loss should not be considered for purposes of this tax. Can i file my 2012 taxes online RRTA compensation should be separately compared to the threshold. Can i file my 2012 taxes online Your employer is responsible for withholding the 0. Can i file my 2012 taxes online 9% Additional Medicare Tax on Medicare wages or RRTA compensation it pays to you in excess of $200,000 in 2014. Can i file my 2012 taxes online You should consider this withholding, if applicable, in determining whether you need to make an estimated payment. Can i file my 2012 taxes online For more information on Additional Medicare Tax, go to IRS. Can i file my 2012 taxes online gov and enter “Additional Medicare Tax” in the search box. Can i file my 2012 taxes online Net Investment Income Tax (NIIT). Can i file my 2012 taxes online The NIIT is 3. Can i file my 2012 taxes online 8% of the lesser of your net investment income or the excess of your modified adjusted gross income over the amount listed in the following chart, based on your filing status. Can i file my 2012 taxes online Filing Status Threshold Amount Married filing jointly $250,000 Married filing separately $125,000 Single $200,000 Head of household $200,000 Qualifying Widow(er) $250,000 For more information on Net Investment Income Tax, go to IRS. Can i file my 2012 taxes online gov and enter “Net Investment Income Tax” in the search box. Can i file my 2012 taxes online Step 6. Can i file my 2012 taxes online   Subtract your refundable credit (line 13b). Can i file my 2012 taxes online   To figure your expected fuel tax credit, do not include fuel tax for the first three quarters of the year that you expect to have refunded to you. Can i file my 2012 taxes online   The result of steps 1 through 6 is your total estimated tax for 2014 (line 13c). Can i file my 2012 taxes online Required Annual Payment— Line 14c On lines 14a through 14c, figure the total amount you must pay for 2014, through withholding and estimated tax payments, to avoid paying a penalty. Can i file my 2012 taxes online General rule. Can i file my 2012 taxes online   The total amount you must pay is the smaller of: 90% of your total expected tax for 2014, or 100% of the total tax shown on your 2013 return. Can i file my 2012 taxes online Your 2013 tax return must cover all 12 months. Can i file my 2012 taxes online Special rules. Can i file my 2012 taxes online   There are special rules for higher income taxpayers and for farmers and fishermen. Can i file my 2012 taxes online Higher income taxpayers. Can i file my 2012 taxes online   If your AGI for 2013 was more than $150,000 ($75,000 if your filing status for 2014 is married filing separately), substitute 110% for 100% in (2) above. Can i file my 2012 taxes online This rule does not apply to farmers and fishermen. Can i file my 2012 taxes online For 2013, AGI is the amount shown on Form 1040, line 37; Form 1040A, line 21; and Form 1040EZ, line 4. Can i file my 2012 taxes online Example. Can i file my 2012 taxes online   Jeremy Martin's total tax on his 2013 return was $42,581, and his expected tax for 2014 is $71,253. Can i file my 2012 taxes online His 2013 AGI was $180,000. Can i file my 2012 taxes online Because Jeremy had more than $150,000 of AGI in 2013, he figures his required annual payment as follows. Can i file my 2012 taxes online He determines that 90% of his expected tax for 2014 is $64,128 (. Can i file my 2012 taxes online 90 × $71,253). Can i file my 2012 taxes online Next, he determines that 110% of the tax shown on his 2013 return is $46,839 (1. Can i file my 2012 taxes online 10 x $42,581). Can i file my 2012 taxes online Finally, he determines that his required annual payment is $46,839, the smaller of the two. Can i file my 2012 taxes online Farmers and fishermen. Can i file my 2012 taxes online   If at least two-thirds of your gross income for 2013 or 2014 is from farming or fishing, your required annual payment is the smaller of: 662/3% (. Can i file my 2012 taxes online 6667) of your total tax for 2014, or 100% of the total tax shown on your 2013 return. Can i file my 2012 taxes online (Your 2013 tax return must cover all 12 months. Can i file my 2012 taxes online )   For definitions of “gross income from farming” and “gross income from fishing,” see Farmers and Fishermen , under Special Rules discussed earlier. Can i file my 2012 taxes online Total tax for 2013—line 14b. Can i file my 2012 taxes online   Your 2013 total tax, if you filed Form 1040, is the amount on line 61 reduced by the following. Can i file my 2012 taxes online Unreported social security and Medicare tax or RRTA tax from Forms 4137 or 8919 (line 57). Can i file my 2012 taxes online The following amounts from Form 5329 included on line 58. Can i file my 2012 taxes online Any tax on excess contributions to IRAs, Archer MSAs, Coverdell education savings accounts, and health savings accounts. Can i file my 2012 taxes online Any tax on excess accumulations in qualified retirement plans. Can i file my 2012 taxes online The following write-ins on line 60. Can i file my 2012 taxes online Excise tax on excess golden parachute payments (identified as “EPP”). Can i file my 2012 taxes online Excise tax on insider stock compensation from an expatriated corporation (identified as “ISC”). Can i file my 2012 taxes online Look-back interest due under section 167(g) (identified as “From Form 8866”). Can i file my 2012 taxes online Look-back interest due under section 460(b) (identified as “From Form 8697”). Can i file my 2012 taxes online Recapture of federal mortgage subsidy (identified as “FMSR”). Can i file my 2012 taxes online Additional tax on advance payments of health coverage tax credit when not eligible (identified as “HCTC”). Can i file my 2012 taxes online Uncollected social security and Medicare tax or RRTA tax on tips or group-term life insurance (identified as “UT”). Can i file my 2012 taxes online Any refundable credit amounts. Can i file my 2012 taxes online   If you filed Form 1040A, your 2013 total tax is the amount on line 35 reduced by any refundable credits. Can i file my 2012 taxes online   If you filed Form 1040EZ, your 2013 total tax is the amount on line 10 reduced by the amount on line 8a. Can i file my 2012 taxes online Total Estimated Tax Payments Needed—Line 16a Use lines 15 and 16a to figure the total estimated tax you may be required to pay for 2014. Can i file my 2012 taxes online Subtract your expected withholding from your required annual payment (line 14c). Can i file my 2012 taxes online You usually must pay this difference in four equal installments. Can i file my 2012 taxes online See When To Pay Estimated Tax and How To Figure Each Payment . Can i file my 2012 taxes online You do not have to pay estimated tax if: Line 14c minus line 15 is zero or less, or Line 13c minus line 15 is less than $1,000. Can i file my 2012 taxes online Withholding—line 15. Can i file my 2012 taxes online   Your expected withholding for 2014 (line 15) includes the income tax you expect to be withheld from all sources (wages, pensions and annuities, etc. Can i file my 2012 taxes online ). Can i file my 2012 taxes online It includes excess social security, and tier 1 railroad retirement tax you expect to be withheld from your wages and compensation. Can i file my 2012 taxes online For this purpose, you will have excess social security or tier 1 railroad retirement tax withholding for 2014 only if your wages and compensation from two or more employers are more than $117,000. Can i file my 2012 taxes online See Excess Social Security or Railroad Retirement Tax Withholding in chapter 3. Can i file my 2012 taxes online   It also includes Additional Medicare Tax you expect to be withheld from your wages or compensation. Can i file my 2012 taxes online Your employer is responsible for withholding the 0. Can i file my 2012 taxes online 9% Additional Medicare Tax on Medicare wages or RRTA compensation it pays to you in excess of $200,000. Can i file my 2012 taxes online When To Pay Estimated Tax For estimated tax purposes, the year is divided into four payment periods. Can i file my 2012 taxes online Each period has a specific payment due date. Can i file my 2012 taxes online If you do not pay enough tax by the due date of each of the payment periods, you may be charged a penalty even if you are due a refund when you file your income tax return. Can i file my 2012 taxes online If a payment is mailed, the date of the U. Can i file my 2012 taxes online S. Can i file my 2012 taxes online postmark is considered the date of payment. Can i file my 2012 taxes online The payment periods and due dates for estimated tax payments are shown next. Can i file my 2012 taxes online For exceptions to the dates listed, see Saturday, Sunday, holiday rule below. Can i file my 2012 taxes online For the period: Due date: Jan. Can i file my 2012 taxes online 11 – March 31 April 15 April 1 – May 31 June 16 June 1 – August 31 September 15 Sept. Can i file my 2012 taxes online 1 – Dec. Can i file my 2012 taxes online 31 January 15  next year2 1If your tax year does not begin on January 1,  see Fiscal year taxpayers . Can i file my 2012 taxes online 2See January payment . Can i file my 2012 taxes online Saturday, Sunday, holiday rule. Can i file my 2012 taxes online   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 a holiday. Can i file my 2012 taxes online January payment. Can i file my 2012 taxes online   If you file your 2014 Form 1040 or Form 1040A by February 2, 2015, and pay the rest of the tax you owe, you do not need to make the payment due on January 15, 2015. Can i file my 2012 taxes online Example. Can i file my 2012 taxes online Janet Adams does not pay any estimated tax for 2014. Can i file my 2012 taxes online She files her 2014 income tax return and pays the balance due shown on her return on January 26, 2015. Can i file my 2012 taxes online Janet's estimated tax for the fourth payment period is considered to have been paid on time. Can i file my 2012 taxes online However, she may owe a penalty for not making the first three estimated tax payments, if required. Can i file my 2012 taxes online Any penalty for not making those payments will be figured up to January 26, 2015. Can i file my 2012 taxes online Fiscal year taxpayers. Can i file my 2012 taxes online   If your tax year does not start on January 1, your payment due dates are: The 15th day of the 4th month of your fiscal year, The 15th day of the 6th month of your fiscal year, The 15th day of the 9th month of your fiscal year, and The 15th day of the 1st month after the end of your fiscal year. Can i file my 2012 taxes online   You do not have to make the last payment listed above if you file your income tax return by the last day of the first month after the end of your fiscal year and pay all the tax you owe with your return. Can i file my 2012 taxes online When To Start You do not have to make estimated tax payments until you have income on which you will owe income tax. Can i file my 2012 taxes online 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. Can i file my 2012 taxes online You have several options when paying estimated taxes. Can i file my 2012 taxes online You can: apply an overpayment from the previous tax year, pay all your estimated tax by the due date of your first payment, or pay it in installments. Can i file my 2012 taxes online If you choose to pay in installments, make your first payment by the due date for the first payment period. Can i file my 2012 taxes online Make your remaining installment payments by the due dates for the later periods. Can i file my 2012 taxes online To avoid any estimated tax penalties, all installments must be paid by their due date and for the required amount. Can i file my 2012 taxes online No income subject to estimated tax during first period. Can i file my 2012 taxes online   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. Can i file my 2012 taxes online 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. Can i file my 2012 taxes online Table 2-1 shows the dates for making installment payments. Can i file my 2012 taxes online    Table 2-1. Can i file my 2012 taxes online Due Dates for Estimated Tax Installment Payments 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. Can i file my 2012 taxes online 15     Jan. Can i file my 2012 taxes online 15 next year April 1–May 31 June 16 Sept. Can i file my 2012 taxes online 15     Jan. Can i file my 2012 taxes online 15 next year June 1–Aug. Can i file my 2012 taxes online 31 Sept. Can i file my 2012 taxes online 15 Jan. Can i file my 2012 taxes online 15 next year After Aug. Can i file my 2012 taxes online 31 Jan. Can i file my 2012 taxes online 15 next year (None) *See January payment and Saturday, Sunday, holiday rule . Can i file my 2012 taxes online How much to pay to avoid penalty. Can i file my 2012 taxes online   To determine how much you should pay by each payment due date, see How To Figure Each Payment , later. Can i file my 2012 taxes online Farmers and Fishermen If at least two-thirds of your gross income for 2013 or 2014 is from farming or fishing, you have only one payment due date for your 2014 estimated tax, January 15, 2015. Can i file my 2012 taxes online The due dates for the first three payment periods, discussed under When To Pay Estimated Tax , earlier, do not apply to you. Can i file my 2012 taxes online If you file your 2014 Form 1040 by March 2, 2015, and pay all the tax you owe at that time, you do not need to make an estimated tax payment. Can i file my 2012 taxes online Fiscal year farmers and fishermen. Can i file my 2012 taxes online   If you are a farmer or fisherman, but your tax year does not start on January 1, you can either: Pay all your estimated tax by the 15th day after the end of your tax year, or File your return and pay all the tax you owe by the 1st day of the 3rd month after the end of your tax year. Can i file my 2012 taxes online How To Figure Each Payment After you have figured your total estimated tax, figure how much you must pay by the due date of each payment period. Can i file my 2012 taxes online You should pay enough by each due date to avoid a penalty for that period. Can i file my 2012 taxes online If you do not pay enough during any payment period, you may be charged a penalty even if you are due a refund when you file your tax return. Can i file my 2012 taxes online The penalty is discussed in chapter 4. Can i file my 2012 taxes online Regular Installment Method If your first estimated tax payment is due April 15, 2014, you can figure your required payment for each period by dividing your annual estimated tax due (line 16a of the 2014 Estimated Tax Worksheet (Worksheet 2-1)) by 4. Can i file my 2012 taxes online Enter this amount on line 17. Can i file my 2012 taxes online However, use this method only if your income is basically the same throughout the year. Can i file my 2012 taxes online Change in estimated tax. Can i file my 2012 taxes online   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. Can i file my 2012 taxes online 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. Can i file my 2012 taxes online If you do not receive your income evenly throughout the year, your required estimated tax payments may not be the same for each period. Can i file my 2012 taxes online See Annualized Income Installment Method . Can i file my 2012 taxes online Amended estimated tax. Can i file my 2012 taxes online If you refigure your estimated tax during the year, or if your first estimated tax payment is due after April 15, 2014, figure your required payment for each remaining payment period using Worksheet 2-14. Can i file my 2012 taxes online Example. Can i file my 2012 taxes online Early in 2014, Mira Roberts figures that her estimated tax due is $1,800. Can i file my 2012 taxes online She makes estimated tax payments on April 15 and June 16 of $450 each ($1,800 ÷ 4). Can i file my 2012 taxes online On July 10, she sells investment property at a gain. Can i file my 2012 taxes online Her refigured estimated tax is $4,100. Can i file my 2012 taxes online Her required estimated tax payment for the third payment period is $2,175, as shown in her filled-in Worksheet 2-14. Can i file my 2012 taxes online If Mira's estimated tax does not change again, her required estimated tax payment for the fourth payment period will be $1,025. Can i file my 2012 taxes online Worksheet 2-14. Can i file my 2012 taxes online Amended Estimated Tax Worksheet—Illustrated               1. Can i file my 2012 taxes online Amended total estimated tax due 1. Can i file my 2012 taxes online $4,100 2. Can i file my 2012 taxes online Multiply line 1 by:           50% (. Can i file my 2012 taxes online 50) if next payment is due June 16, 2014           75% (. Can i file my 2012 taxes online 75) if next payment is due September 15,  2014           100% (1. Can i file my 2012 taxes online 00) if next payment is due January 15,  2015 2. Can i file my 2012 taxes online 3,075     3. Can i file my 2012 taxes online Estimated tax payments for all previous periods 3. Can i file my 2012 taxes online 900     4. Can i file my 2012 taxes online Next required payment: Subtract line 3 from line 2 and enter the result (but not less than zero) here and on your payment voucher for your next required payment 4. Can i file my 2012 taxes online $2,175       Note. Can i file my 2012 taxes online If the payment on line 4 is due January 15, 2015, stop here. Can i file my 2012 taxes online Otherwise, go to line 5. Can i file my 2012 taxes online         5. Can i file my 2012 taxes online Add lines 3 and 4 5. Can i file my 2012 taxes online 3,075 6. Can i file my 2012 taxes online Subtract line 5 from line 1 and enter the result (but not less than zero) 6. Can i file my 2012 taxes online 1,025 7. Can i file my 2012 taxes online Each following required payment: If the payment on line 4 is due June 16, 2014, enter one-half of the amount on line 6 here and on the payment vouchers for your payments due September 15, 2014, and January 15, 2015. Can i file my 2012 taxes online If the amount on line 4 is due September 15, 2014, enter the amount from line 6 here and on the payment voucher for your payment due January 15, 2015 7. Can i file my 2012 taxes online $1,025 Worksheet 2-14. Can i file my 2012 taxes online Amended Estimated Tax Worksheet—Blank               1. Can i file my 2012 taxes online Amended total estimated tax due 1. Can i file my 2012 taxes online   2. Can i file my 2012 taxes online Multiply line 1 by:           50% (. Can i file my 2012 taxes online 50) if next payment is due June 16, 2014           75% (. Can i file my 2012 taxes online 75) if next payment is due September 15,  2014           100% (1. Can i file my 2012 taxes online 00) if next payment is due January 15,  2015 2. Can i file my 2012 taxes online       3. Can i file my 2012 taxes online Estimated tax payments for all previous periods 3. Can i file my 2012 taxes online       4. Can i file my 2012 taxes online Next required payment: Subtract line 3 from line 2 and enter the result (but not less than zero) here and on your payment voucher for your next required payment 4. Can i file my 2012 taxes online         Note. Can i file my 2012 taxes online If the payment on line 4 is due January 15, 2015, stop here. Can i file my 2012 taxes online Otherwise, go to line 5. Can i file my 2012 taxes online         5. Can i file my 2012 taxes online Add lines 3 and 4 5. Can i file my 2012 taxes online   6. Can i file my 2012 taxes online Subtract line 5 from line 1 and enter the result (but not less than zero) 6. Can i file my 2012 taxes online   7. Can i file my 2012 taxes online Each following required payment: If the payment on line 4 is due June 16, 2014, enter one-half of the amount on line 6 here and on the payment vouchers for your payments due September 15, 2014, and January 15, 2015. Can i file my 2012 taxes online If the amount on line 4 is due September 15, 2014, enter the amount from line 6 here and on the payment voucher for your payment due January 15, 2015 7. Can i file my 2012 taxes online   Underpayment penalty. Can i file my 2012 taxes online   The penalty is figured separately for each payment period. Can i file my 2012 taxes online If you figure your payments using the regular installment method and later refigure your payments because of an increase in income, you may be charged a penalty for underpayment of estimated tax for the period(s) before you changed your payments. Can i file my 2012 taxes online To see how you may be able to avoid or reduce this penalty, see Annualized Income Installment Method (Schedule AI) in chapter 4. Can i file my 2012 taxes online Annualized Income Installment Method If you do not receive your income evenly throughout the year (for example, your income from a repair shop you operate is much larger in the summer than it is during the rest of the year), your required estimated tax payment for one or more periods may be less than the amount figured using the regular installment method. Can i file my 2012 taxes online The annualized income installment method annualizes your tax at the end of each period based on a reasonable estimate of your income, deductions, and other items relating to events that occurred from the beginning of the tax year through the end of the period. Can i file my 2012 taxes online To see whether you can pay less for any period, complete the 2014 Annualized Estimated Tax Worksheet (Worksheet 2-9). Can i file my 2012 taxes online You first must complete the 2014 Estimated Tax Worksheet (Worksheet 2-1) through line 16b. Can i file my 2012 taxes online Use the result you figure on line 32 of Worksheet 2-9 to make your estimated tax payments and complete your payment vouchers. Can i file my 2012 taxes online Note. Can i file my 2012 taxes online If you use the annualized income installment method to figure your estimated tax payments, you must file Form 2210 with your 2014 tax return. Can i file my 2012 taxes online See Annualized Income Installment Method (Schedule AI) in chapter 4 for more information. Can i file my 2012 taxes online Instructions for the 2014 Annualized Estimated Tax Worksheet (Worksheet 2-9) Use Worksheet 2-9 to help you follow these instructions. Can i file my 2012 taxes online The purpose of this worksheet is to determine your estimated tax liability as your income accumulates throughout the year, rather than dividing your entire year's estimated tax liability by four as if your income was earned equally throughout the year. Can i file my 2012 taxes online The top of the worksheet shows the dates for each payment period. Can i file my 2012 taxes online The periods build; that is, each period includes all previous periods. Can i file my 2012 taxes online After the end of each payment period, complete the corresponding worksheet column to figure the payment due for that period. Can i file my 2012 taxes online Line 1. Can i file my 2012 taxes online   Enter your AGI for the period. Can i file my 2012 taxes online This is your gross income for the period, including your share of partnership or S corporation income or loss, minus your adjustments to income for that period. Can i file my 2012 taxes online See Expected AGI—Line 1 , earlier. Can i file my 2012 taxes online Self-employment income. Can i file my 2012 taxes online   If you had self-employment income, first complete Section B of this worksheet. Can i file my 2012 taxes online Use the amounts on line 43 when figuring your expected AGI to enter in each column of Section A, line 1. Can i file my 2012 taxes online Line 4. Can i file my 2012 taxes online   Be sure to consider all deduction limits figured on Schedule A (Form 1040), such as reducing your medical expenses by 10% (7. Can i file my 2012 taxes online 5% if either you or your spouse was born before January 2, 1950) or reducing certain miscellaneous deductions by 2% of your AGI. Can i file my 2012 taxes online Figure your deduction limits using your expected AGI in the corresponding column of line 1 (2014 Annualized Estimated Tax Worksheet (Worksheet 2-9)). Can i file my 2012 taxes online Line 6. Can i file my 2012 taxes online   Multiply line 4 by line 5 and enter the result on line 6 unless line 3 is more than $305,050 if married filing jointly or qualifying widow(er), $279,650 if head of household, $254,200 if single, or $152,525 if married filing separately. Can i file my 2012 taxes online In that case, use Worksheet 2-10 to figure the amount to enter on line 6. Can i file my 2012 taxes online Complete Worksheet 2–10 for each period, as necessary. Can i file my 2012 taxes online Line 7. Can i file my 2012 taxes online   If you will not itemize your deductions, use Worksheet 2-4 to figure your standard deduction. Can i file my 2012 taxes online Line 10. Can i file my 2012 taxes online   Multiply $3,950 by your total expected exemptions and enter the result on line 10 unless line 3 is more than $305,050 if married filing jointly or qualifying widow(er), $279,650 if head of household, $254,200 if single, or $152,525 if married filing separately. Can i file my 2012 taxes online   In that case, use Worksheet 2-11 to figure the amount to enter on line 10. Can i file my 2012 taxes online Line 12. Can i file my 2012 taxes online   Generally, you will use the Tax Rate Schedules to figure the tax on your annualized income. Can i file my 2012 taxes online However, see below for situations where you must use a different method to compute your estimated tax. Can i file my 2012 taxes online Tax on child's investment income. Can i file my 2012 taxes online   You must use a special method to figure tax on the income of the following children who have more than $2,000 of investment income. Can i file my 2012 taxes online Children under age 18 at the end of 2014. Can i file my 2012 taxes online The following children if their earned income is not more than half their support. Can i file my 2012 taxes online Children age 18 at the end of 2014. Can i file my 2012 taxes online Children who are full-time students over age 18 and under age 24 at the end of 2014. Can i file my 2012 taxes online See Publication 929. Can i file my 2012 taxes online Tax on net capital gain. Can i file my 2012 taxes online   The regular income tax rates for individuals do not apply to a net capital gain. Can i file my 2012 taxes online Instead, your net capital gain is taxed at a lower maximum rate. Can i file my 2012 taxes online   The term “net capital gain” means the amount by which your net long-term capital gain for the year is more than your net short-term capital loss. Can i file my 2012 taxes online Tax on qualified dividends and capital gains. Can i file my 2012 taxes online   For 2014, your capital gain and dividends rate will depend on your income. Can i file my 2012 taxes online Tax on capital gain or qualified dividends. Can i file my 2012 taxes online If the amount on line 1 includes a net capital gain or qualified dividends, use Worksheet 2-12 to figure the amount to enter on line 12. Can i file my 2012 taxes online Tax if excluding foreign earned income or excluding or deducting foreign housing. Can i file my 2012 taxes online If you expect to claim the foreign earned income exclusion or the housing exclusion or deduction on Form 2555 or Form 2555-EZ, use Worksheet 2-13 to figure the amount to enter on line 12. Can i file my 2012 taxes online Line 13. Can i file my 2012 taxes online   If you file Form 1040, add the tax from Forms 8814, 4972, and 6251 for the period. Can i file my 2012 taxes online If you file Form 1040A, add the amount from the Alternative Minimum Tax Worksheet found in the instructions. Can i file my 2012 taxes online Also include any recapture of an education credit for each period. Can i file my 2012 taxes online You may owe this tax if you claimed an education credit in an earlier year and you received either tax-free educational assistance or a refund of qualifying expenses for the same student after filing your 2013 return. Can i file my 2012 taxes online   Use the 2013 forms or worksheets to see if you will owe any of the taxes discussed above. Can i file my 2012 taxes online Figure the tax based on your income and deductions during the period shown in the column headings. Can i file my 2012 taxes online Multiply this amount by the annualization amounts shown for each column on line 2 of the 2014 Annualized Estimated Tax Worksheet (Worksheet 2-9). Can i file my 2012 taxes online Enter the result on line 13 of this worksheet. Can i file my 2012 taxes online Line 15. Can i file my 2012 taxes online   Include all the nonrefundable credits you expect to claim because of events that will occur during the period. Can i file my 2012 taxes online Note. Can i file my 2012 taxes online When figuring your credits for each period, annualize any item of income or deduction to figure each credit. Can i file my 2012 taxes online For example, if you need to use your AGI to figure a credit, use line 3 of Worksheet 2-9 to figure the credit for each column. Can i file my 2012 taxes online Line 18. Can i file my 2012 taxes online   Add your expected other taxes. Can i file my 2012 taxes online   Other taxes include the following. Can i file my 2012 taxes online Additional tax on early distributions from: An IRA or other qualified retirement plan, A tax-sheltered annuity, or A modified endowment contract entered into after June 20, 1988. Can i file my 2012 taxes online Household employment taxes if: You will have federal income tax withheld from wages, pensions, annuities, gambling winnings, or other income, or You would be required to make estimated tax payments even if you did not include household employment taxes when figuring your estimated tax. Can i file my 2012 taxes online Amounts on Form 1040 written on the line for “other taxes” (line 60 on the 2013 Form 1040). Can i file my 2012 taxes online But do not include recapture of a federal mortgage subsidy; tax on excess golden parachute payments; look-back interest due under section 167(g) or 460(b) of the Internal Revenue Code; excise tax on insider stock compensation from an expatriated corporation; uncollected social security, Medicare, or RRTA tax on tips or group-term life insurance; or additional tax on advance payments of health coverage tax credit when not eligible. Can i file my 2012 taxes online Repayment of the first-time homebuyer credit if the home will cease to be your main home in 2014. Can i file my 2012 taxes online See Form 5405 for exceptions. Can i file my 2012 taxes online Additional Medicare Tax. Can i file my 2012 taxes online A 0. Can i file my 2012 taxes online 9% Additional Medicare Tax applies to your combined Medicare wages and self-employment income and/or your RRTA compensation that exceeds the amount listed in the following chart, based on your filing status. Can i file my 2012 taxes online Filing Status Threshold Amount Married filing jointly $250,000 Married filing separately $125,000 Single $200,000 Head of household $200,000 Qualifying Widow(er) $200,000 Medicare wages and self-employment income are combined to determine if your income exceeds the threshold. Can i file my 2012 taxes online A self-employment loss should not be considered for purposes of this tax. Can i file my 2012 taxes online RRTA compensation should be separately compared to the threshold. Can i file my 2012 taxes online Your employer is responsible for withholding the 0. Can i file my 2012 taxes online 9% Additional Medicare Tax on Medicare wages or RRTA compensation it pays you in excess of $200,000 in 2014. Can i file my 2012 taxes online You should consider this withholding, if applicable, in determining whether you need to make an estimated payment. Can i file my 2012 taxes online For more information on Additional Medicare Tax, go to IRS. Can i file my 2012 taxes online gov and enter “Additional Medicare Tax” in the search box. Can i file my 2012 taxes online Net Investment Income Tax (NIIT). Can i file my 2012 taxes online The NIIT is 3. Can i file my 2012 taxes online 8% of the lesser of your net investment income or the excess of your modified adjusted gross income over a specified threshold amount. Can i file my 2012 taxes online Threshold amounts: Filing Status Threshold Amount Married filing jointly $250,000 Married filing separately $125,000 Single $200,000 Head of household $200,000 Qualifying Widow(er) $250,000 For more information on Net Investment Income Tax, go to IRS. Can i file my 2012 taxes online gov and enter “Net Investment Income Tax” in the search box. Can i file my 2012 taxes online Line 20. Can i file my 2012 taxes online   Include all the refundable credits (other than withholding credits) you can claim because of events that occurred during the period. Can i file my 2012 taxes online Note. Can i file my 2012 taxes online When figuring your refundable credits for each period, annualize any item of income or deduction used to figure each credit. Can i file my 2012 taxes online Line 29. Can i file my 2012 taxes online   If line 28 is smaller than line 25 and you are not certain of the estimate of your 2014 tax, you can avoid a penalty by entering the amount from line 25 on line 29. Can i file my 2012 taxes online Line 31. Can i file my 2012 taxes online   For each period, include estimated tax payments made and any excess social security and railroad retirement tax. Can i file my 2012 taxes online   Also include estimated federal income tax withholding. Can i file my 2012 taxes online One-fourth of your estimated withholding is considered withheld on the due date of each payment period. Can i file my 2012 taxes online To figure the amount to include on line 31 for each period, multiply your total expected withholding for 2014 by: 25% (. Can i file my 2012 taxes online 25) for the first period, 50% (. Can i file my 2012 taxes online 50) for the second period, 75% (. Can i file my 2012 taxes online 75) for the third period, and 100% (1. Can i file my 2012 taxes online 00) for the fourth period. Can i file my 2012 taxes online   However, you may choose to include your withholding according to the actual dates on which the amounts will be withheld. Can i file my 2012 taxes online For each period, include withholding made from the beginning of the period up to and including the payment due date. Can i file my 2012 taxes online You can make this choice separately for the taxes withheld from your wages and all other withholding. Can i file my 2012 taxes online For an explanation of what to include in withholding, see Total Estimated Tax Payments Needed—Line 16a , earlier. Can i file my 2012 taxes online Nonresident aliens. Can i file my 2012 taxes online   If you will file Form 1040NR and you do not receive wages as an employee subject to U. Can i file my 2012 taxes online S. Can i file my 2012 taxes online income tax withholding, the instructions for the worksheet are modified as follows. Can i file my 2012 taxes online Skip column (a). Can i file my 2012 taxes online On line 1, enter your income for the period that is effectively connected with a U. Can i file my 2012 taxes online S. Can i file my 2012 taxes online trade or business. Can i file my 2012 taxes online On line 21, increase your entry by the amount determined by multiplying your income for the period that is not effectively connected with a U. Can i file my 2012 taxes online S. Can i file my 2012 taxes online trade or business by the following. Can i file my 2012 taxes online 72% for column (b). Can i file my 2012 taxes online 45% for column (c). Can i file my 2012 taxes online 30% for column (d). Can i file my 2012 taxes online However, if you can use a treaty rate lower than 30%, use the percentages determined by multiplying your treaty rate by 2. Can i file my 2012 taxes online 4, 1. Can i file my 2012 taxes online 5, and 1, respectively. Can i file my 2012 taxes online On line 26, enter one-half of the amount from line 16c of the Form 1040-ES (NR) 2014 Estimated Tax Worksheet in column (b), and one-fourth in columns (c) and (d) of Worksheet 2-9. Can i file my 2012 taxes online On lines 24 and 27, skip column (b). Can i file my 2012 taxes online On line 31, if you do not use the actual withholding method, include one-half of your total expected withholding in column (b) and one-fourth in columns (c) and (d). Can i file my 2012 taxes online See Publication 519 for more information. Can i file my 2012 taxes online 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. Can i file my 2012 taxes online You also do not have to pay estimated tax if you will pay enough through withholding to keep the amount you will owe with your return under $1,000. Can i file my 2012 taxes online How To Pay Estimated Tax There are several ways to pay estimated tax. Can i file my 2012 taxes online Credit an overpayment on your 2013 return to your 2014 estimated tax. Can i file my 2012 taxes online Pay by direct transfer from your bank account, or pay by credit or debit card using a pay-by-phone system or the Internet. Can i file my 2012 taxes online Send in your payment (check or money order) with a payment voucher from Form 1040-ES. Can i file my 2012 taxes online 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. Can i file my 2012 taxes online On Form 1040, or Form 1040A, enter the amount you want credited to your estimated tax rather than refunded. Can i file my 2012 taxes online Take the amount you have credited into account when figuring your estimated tax payments. Can i file my 2012 taxes online If you timely file your 2013 return, treat the credit as a payment made on April 15, 2014. Can i file my 2012 taxes online If you are a beneficiary of an estate or trust, and the trustee elects to credit 2014 trust payments of estimated tax to you, you can treat the amount credited as paid by you on January 15, 2015. Can i file my 2012 taxes online If you choose to have an overpayment of tax credited to your estimated tax, you cannot have any of that amount refunded to you until you file your tax return for the following year. Can i file my 2012 taxes online You also cannot use that overpayment in any other way. Can i file my 2012 taxes online Example. Can i file my 2012 taxes online When Kathleen finished filling out her 2013 tax return, she saw that she had overpaid her taxes by $750. Can i file my 2012 taxes online Kathleen knew she would owe additional tax in 2014. Can i file my 2012 taxes online She credited $600 of the overpayment to her 2014 estimated tax and had the remaining $150 refunded to her. Can i file my 2012 taxes online In September, she amended her 2013 return by filing Form 1040X, Amended U. Can i file my 2012 taxes online S. Can i file my 2012 taxes online Individual Income Tax Return. Can i file my 2012 taxes online It turned out that she owed $250 more in tax than she had thought. Can i file my 2012 taxes online This reduced her 2013 overpayment from $750 to $500. Can i file my 2012 taxes online Because the $750 had already been applied to her 2014 estimated tax or refunded to her, the IRS billed her for the additional $250 she owed, plus penalties and interest. Can i file my 2012 taxes online Kathleen could not use any of the $600 she had credited to her 2014 estimated tax to pay this bill. Can i file my 2012 taxes online Pay Online Paying online is convenient and secure and helps make sure we get your payments on time. Can i file my 2012 taxes online You can make your estimated tax payments online when you e-file or at any time during the year. Can i file my 2012 taxes online You can pay using either of the following electronic payment methods. Can i file my 2012 taxes online Direct transfer from your bank account. Can i file my 2012 taxes online Credit or debit card. Can i file my 2012 taxes online To pay your taxes online or for more information, go to www. Can i file my 2012 taxes online irs. Can i file my 2012 taxes online gov/e-pay. Can i file my 2012 taxes online Pay by Phone Paying by phone is another safe and secure method of paying electronically. Can i file my 2012 taxes online Use one of the following methods. Can i file my 2012 taxes online Direct transfer from your bank account. Can i file my 2012 taxes online Credit or debit card. Can i file my 2012 taxes online To pay by direct transfer from your bank account, call EFTPS Customer Service at 1-800-555-4477 (English), 1-800-244-4829 (Espanol), or TTY/TDD 1-800-733-4829. Can i file my 2012 taxes online To pay using a credit or debit card, you can call one of the following service providers. Can i file my 2012 taxes online There is a convenience fee charged by these providers that varies by provider, card type, and payment amount. Can i file my 2012 taxes online WorldPay 1-888-9-PAY-TAXTM (1-888-972-9829) www. Can i file my 2012 taxes online payUSAtax. Can i file my 2012 taxes online com Official Payments Corporation 1-888-UPAY-TAXTM (1-888-872-9829) www. Can i file my 2012 taxes online officialpayments. Can i file my 2012 taxes online com Link2GOV Corporation 1-888-PAY-1040TM (1-888-729-1040) www. Can i file my 2012 taxes online PAY1040. Can i file my 2012 taxes online com For the latest details on how to pay by phone, go to www. Can i file my 2012 taxes online irs. Can i file my 2012 taxes online gov/e-pay. Can i file my 2012 taxes online 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. Can i file my 2012 taxes online If you use your own envelopes (and not the window envelope that comes with the 1040-ES package), make sure you mail your payment vouchers to the address shown in the Form 1040-ES instructions for the place where you live. Can i file my 2012 taxes online Do not use the address shown in the Form 1040 or Form 1040A instructions. Can i file my 2012 taxes online If you did not pay estimated tax last year, get a copy of Form 1040-ES from the IRS (see chapter 5). Can i file my 2012 taxes online Follow the instructions to make sure you use the vouchers correctly. Can i file my 2012 taxes online Joint estimated tax payments. Can i file my 2012 taxes online    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. Can i file my 2012 taxes online Change of address. Can i file my 2012 taxes online    You must notify the IRS if you are making estimated tax payments and you changed your address during the year. Can i file my 2012 taxes online Complete Form 8822, Change of Address, and mail it to the address shown in the instructions for that form. Can i file my 2012 taxes online Worksheets for Chapter 2 Use the following worksheets and tables to figure your correct estimated tax. Can i file my 2012 taxes online IF you need. Can i file my 2012 taxes online . Can i file my 2012 taxes online . Can i file my 2012 taxes online THEN use. Can i file my 2012 taxes online . Can i file my 2012 taxes online . Can i file my 2012 taxes online 2014 Tax Rate Schedules   the 2014 Estimated Tax Worksheet Worksheet 2-1 to estimate your taxable social security and railroad retirement benefits—line 1 of ES Worksheet (or Annualized ES Worksheet (Worksheet 2-9)) Worksheet 2-2 to estimate your self-employment (SE) tax and your deduction for SE tax—lines 1 and 11 of ES Worksheet (lines 1 and 17 of Annualized ES Worksheet (Worksheet 2-9)) Worksheet 2-3 to estimate your standard deduction—line 2 of ES Worksheet (line 7 of Annualized ES Worksheet (Worksheet 2-9)) Worksheet 2-4 to reduce your itemized deductions because your estimated AGI is more than $152,525—line 2 of ES Worksheet Worksheet 2-5 to reduce your exemption amount because your estimated AGI is more than $152,525—line 4 of ES Worksheet Worksheet 2-6 to estimate your income tax if line 1 of your ES Worksheet includes a net capital gain or qualified dividends—line 6 of ES Worksheet Worksheet 2-7 to estimate your income tax if you expect to claim a foreign earned income exclusion or foreign housing exclusion or deduction on Form 2555 or Form 2555-EZ—line 6 of ES Worksheet Worksheet 2-8 the 2014 Annualized Estimated Tax Worksheet (Annualized ES Worksheet) Worksheet 2-9 to reduce your itemized deductions because your estimated annualized AGI is more than $152,525—line 6 of Annualized ES Worksheet Worksheet 2-10 to reduce your exemption amount because your estimated annualized AGI is more than $152,525—line 10 of Annualized ES Worksheet Worksheet 2-11 to estimate your income tax if line 1 of your Annualized ES Worksheet includes a net capital gain or qualified dividends—line 12 of Annualized ES Worksheet Worksheet 2-12 to estimate your income tax if you expect to claim a foreign earned income exclusion or foreign housing exclusion or deduction on Form 2555 or Form 2555-EZ—line 12 of Annualized ES Worksheet Worksheet 2-13 to refigure (amend) your estimated tax during the year Worksheet 2-14 2014 Tax Rate Schedules Do not use these Tax Rate Schedules to figure your 2013 taxes. Can i file my 2012 taxes online Use them only to figure your 2014 estimated taxes. Can i file my 2012 taxes online Schedule X—Use if your 2014 filing status is  Single Schedule Z—Use if your 2014 filing status is Head of household If line 5 is: The tax is:     If line 5 is: The tax is:     Over— But not  over—         of the  amount  over— Over— But not  over—         of the  amount  over— $0 $9,075     10. Can i file my 2012 taxes online 0%   $0 $0 $12,950     10. Can i file my 2012 taxes online 0%   $0 9,075 36,900 $907. Can i file my 2012 taxes online 50 + 15. Can i file my 2012 taxes online 0%   9,075 12,950 49,400 $1,295. Can i file my 2012 taxes online 00 + 15. Can i file my 2012 taxes online 0%   12,950 36,900 89,350 5,081. Can i file my 2012 taxes online 25 + 25. Can i file my 2012 taxes online 0%   36,900 49,400 127,550 6,762. Can i file my 2012 taxes online 50 + 25. Can i file my 2012 taxes online 0%   49,400 89,350 186,350 18,193. Can i file my 2012 taxes online 75 + 28. Can i file my 2012 taxes online 0%   89,350 127,550 206,600 26,300. Can i file my 2012 taxes online 00 + 28. Can i file my 2012 taxes online 0%   127,550 186,350 405,100 45,353. Can i file my 2012 taxes online 75 + 33. Can i file my 2012 taxes online 0%   186,350 206,600 405,100 48,434. Can i file my 2012 taxes online 00 + 33. Can i file my 2012 taxes online 0%   206,600 405,100 406,750 117,541. Can i file my 2012 taxes online 25 + 35. Can i file my 2012 taxes online 0%   405,100 405,100 432,200 113,939. Can i file my 2012 taxes online 00 + 35. Can i file my 2012 taxes online 0%   405,100 406,750 - - - - - - 118,118. Can i file my 2012 taxes online 75 + 39. Can i file my 2012 taxes online 6%   406,750 432,200 - - - - - - 123,424. Can i file my 2012 taxes online 00 + 39. Can i file my 2012 taxes online 6%   432,200 Schedule Y-1—Use if your 2014 filing status is Married filing jointly or Qualifying widow(er) Schedule Y-2—Use if your 2014 filing status is  Married filing separately If line 5 is: The tax is:     If line 5 is: The tax is:     Over— But not  over—         of the  amount  over— Over— But not  over—         of the  amount  over— $0 $18,150     10. Can i file my 2012 taxes online 0%   $0 $0 $9,075     10. Can i file my 2012 taxes online 0%   $0 18,150 73,800 $1,815. Can i file my 2012 taxes online 00 + 15. Can i file my 2012 taxes online 0%   18,150 9,075 36,900 $907. Can i file my 2012 taxes online 50 + 15. Can i file my 2012 taxes online 0%   9,075 73,800 148,850 10,162. Can i file my 2012 taxes online 50 + 25. Can i file my 2012 taxes online 0%   73,800 36,900 74,425 5,081. Can i file my 2012 taxes online 25 + 25. Can i file my 2012 taxes online 0%   36,900 148,850 226,850 28,925. Can i file my 2012 taxes online 00 + 28. Can i file my 2012 taxes online 0%   148,850 74,425 113,425 14,462. Can i file my 2012 taxes online 50 + 28. Can i file my 2012 taxes online 0%   74,425 226,850 405,100 50,765. Can i file my 2012 taxes online 00 + 33. Can i file my 2012 taxes online 0%   226,850 113,425 202,550 25,382. Can i file my 2012 taxes online 50 + 33. Can i file my 2012 taxes online 0%   113,425 405,100 457,600 109,587. Can i file my 2012 taxes online 50 + 35. Can i file my 2012 taxes online 0%   405,100 202,550 228,800 54,793. Can i file my 2012 taxes online 75 + 35. Can i file my 2012 taxes online 0%   202,550 457,600 - - - - - - 127,962. Can i file my 2012 taxes online 50 + 39. Can i file my 2012 taxes online 6%   457,600 228,800 - - - - - - 63,981. Can i file my 2012 taxes online 25 + 39. Can i file my 2012 taxes online 6%   228,800                             Worksheet 2-1. Can i file my 2012 taxes online 2014 Estimated Tax Worksheet When this worksheet refers you to instructions, you can find those instructions in the Instructions for 2014 Form 1040-ES. Can i file my 2012 taxes online 1 Adjusted gross income you expect in 2014 (see instructions) 1     2 If you plan to itemize deductions, enter the estimated total of your itemized deductions. Can i file my 2012 taxes online  Caution: If line 1 is over $152,525, your deduction may be reduced. Can i file my 2012 taxes online See Worksheet 2-5. Can i file my 2012 taxes online If you do not plan to itemize deductions, enter your standard deduction. Can i file my 2012 taxes online 2     3 Subtract line 2 from line 1 3     4 Exemptions. Can i file my 2012 taxes online Multiply $3,950 by the number of personal exemptions. Can i file my 2012 taxes online  Caution: If line 1 is over $152,525, the amount of your personal exemptions may be limited. Can i file my 2012 taxes online See Worksheet 2-6. Can i file my 2012 taxes online 4     5 Subtract line 4 from line 3 5     6 Tax. Can i file my 2012 taxes online Figure your tax on the amount on line 5 by using the 2014 Tax Rate Schedules Caution: If you will have qualified dividends or a net capital gain, or expect to exclude or deduct foreign earned income or housing, see Worksheets 2-7 and 2-8 to figure the tax 6     7 Alternative minimum tax from Form 6251 or included on Form 1040A, line 28 7     8 Add lines 6 and 7. Can i file my 2012 taxes online Add to this amount any other taxes you expect to include in the total on Form 1040, line 44 8     9 Credits (see instructions). Can i file my 2012 taxes online Do not include any income tax withholding on this line 9     10 Subtract line 9 from line 8. Can i file my 2012 taxes online If zero or less, enter -0- 10     11 Self-employment tax (see instructions) 11     12 Other taxes including, if applicable, Additional Medicare Tax and/or NIIT (see instructions) 12     13a Add lines 10 through 12 13a     b Earned income credit, additional child tax credit, fuel tax credit, and refundable American opportunity credit 13b     c Total 2014 estimated tax. Can i file my 2012 taxes online Subtract line 13b from line 13a. Can i file my 2012 taxes online If zero or less, enter -0- ▶ 13c     14a Multiply line 13c by 90% (662/3% for farmers and fishermen) 14a           b Required annual payment based on prior year's tax (see instructions) 14b           c Required annual payment to avoid a penalty. Can i file my 2012 taxes online Enter the smaller of line 14a or 14b ▶ 14c        Caution: Generally, if you do not prepay (through income tax withholding and estimated tax payments) at least the amount on line 14c, you may owe a penalty for not paying enough estimated tax. Can i file my 2012 taxes online To avoid a penalty, make sure your estimate on line 13c is as accurate as possible. Can i file my 2012 taxes online Even if you pay the required annual payment, you may still owe tax when you file your return. Can i file my 2012 taxes online If you prefer, you can pay the amount shown on line 13c. Can i file my 2012 taxes online                         15 Income tax withheld and estimated to be withheld during 2014 (including income tax withholding on pensions, annuities, certain deferred income, etc. Can i file my 2012 taxes online ) 15     16a Subtract line 15 from line 14c 16a             Is the result zero or less? □ Yes. Can i file my 2012 taxes online Stop here. Can i file my 2012 taxes online You are not required to make estimated tax payments. Can i file my 2012 taxes online  □ No. Can i file my 2012 taxes online Go to line 16b. Can i file my 2012 taxes online             b Subtract line 15 from line 13c 16b             Is the result less than $1,000? □ Yes. Can i file my 2012 taxes online Stop here. Can i file my 2012 taxes online You are not required to make estimated tax payments. Can i file my 2012 taxes online  □ No. Can i file my 2012 taxes online Go to line 17 to figure your required payment. Can i file my 2012 taxes online                         17 If the first payment you are required to make is due April 15, 2014, enter ¼ of line 16a (minus any 2013 overpayment that you are applying to this installment) here, and on your estimated tax payment voucher(s) if you are paying by check or money order 17     Worksheet 2-2. Can i file my 2012 taxes online 2014 Estimated Tax Worksheet—Line 1 Estimated Taxable Social Security and Railroad Retirement Benefits Note. Can i file my 2012 taxes online If you are using this worksheet to estimate your taxable social security or railroad retirement benefits for Worksheet 2-9, 2014 Annualized Estimated Tax Worksheet, multiply the expected amount of benefits for each period by the annualization amount shown on Worksheet 2-9, line 2, for the same period before entering it on line 1 below. Can i file my 2012 taxes online     1. Can i file my 2012 taxes online Enter your expected social security and railroad retirement benefits 1. Can i file my 2012 taxes online   2. Can i file my 2012 taxes online Enter one-half of line 1 2. Can i file my 2012 taxes online   3. Can i file my 2012 taxes online Enter your expected total income. Can i file my 2012 taxes online Do not include any social security and railroad retirement benefits, nontaxable interest income, nontaxable IRA distributions, or nontaxable pension distributions 3. Can i file my 2012 taxes online   4. Can i file my 2012 taxes online Enter your expected nontaxable interest income 4. Can i file my 2012 taxes online   5. Can i file my 2012 taxes online Enter (as a positive amount) the total of any expected exclusions or deductions for: U. Can i file my 2012 taxes online S. Can i file my 2012 taxes online savings bond interest used for higher education expenses (Form 8815) Employer-provided adoption benefits (Form 8839) Foreign earned income or housing (Form 2555 or 2555-EZ) Income by bona fide residents of American Samoa (Form 4563) or Puerto Rico 5. Can i file my 2012 taxes online   6. Can i file my 2012 taxes online Add lines 2, 3, 4, and 5 6. Can i file my 2012 taxes online   7. Can i file my 2012 taxes online Enter your expected adjustments to income. Can i file my 2012 taxes online Do not include any student loan interest deduction 7. Can i file my 2012 taxes online   8. Can i file my 2012 taxes online Subtract line 7 from line 6. Can i file my 2012 taxes online If zero or less, stop here. Can i file my 2012 taxes online  Note. Can i file my 2012 taxes online Do not include any social security or railroad retirement benefits in the amount on line 1 of your 2014 Estimated Tax Worksheet (Worksheet 2-1) (or Annualized Estimated Tax Worksheet (Worksheet 2-9)) 8. Can i file my 2012 taxes online   9. Can i file my 2012 taxes online Enter $25,000 ($32,000 if you expect to file married filing jointly; $0 if you expect to file married filing separately and expect to live with your spouse at any time during the year) 9. Can i file my 2012 taxes online   10. Can i file my 2012 taxes online Subtract line 9 from line 8. Can i file my 2012 taxes online If zero or less, stop here. Can i file my 2012 taxes online  Note. Can i file my 2012 taxes online Do not include any social security or railroad retirement benefits in the amount on line 1 of your Worksheet 2-1 (or Annualized Estimated Tax Worksheet (Worksheet 2-9)) 10. Can i file my 2012 taxes online   11. Can i file my 2012 taxes online Enter $9,000 ($12,000 if you expect to file married filing jointly; $0 if you expect to file married filing separately and expect to live with your spouse at any time during the year) 11. Can i file my 2012 taxes online   12. Can i file my 2012 taxes online Subtract line 11 from line 10. Can i file my 2012 taxes online If zero or less, enter -0- 12. Can i file my 2012 taxes online   13. Can i file my 2012 taxes online Enter the smaller of line 10 or line 11 13. Can i file my 2012 taxes online   14. Can i file my 2012 taxes online Enter one-half of line 13 14. Can i file my 2012 taxes online   15