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File 2012 Taxes

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File 2012 Taxes

File 2012 taxes 11. File 2012 taxes   Social Security and Equivalent Railroad Retirement Benefits Table of Contents Introduction Useful Items - You may want to see: Are Any of Your Benefits Taxable? How To Report Your BenefitsHow Much Is Taxable? Examples Deductions Related to Your BenefitsRepayments More Than Gross Benefits Introduction This chapter explains the federal income tax rules for social security benefits and equivalent tier 1 railroad retirement benefits. File 2012 taxes It explains the following topics. File 2012 taxes How to figure whether your benefits are taxable. File 2012 taxes How to use the social security benefits worksheet (with examples). File 2012 taxes How to report your taxable benefits. File 2012 taxes How to treat repayments that are more than the benefits you received during the year. File 2012 taxes Social security benefits include monthly retirement, survivor, and disability benefits. File 2012 taxes They do not include supplemental security income (SSI) payments, which are not taxable. File 2012 taxes Equivalent tier 1 railroad retirement benefits are the part of tier 1 benefits that a railroad employee or beneficiary would have been entitled to receive under the social security system. File 2012 taxes They are commonly called the social security equivalent benefit (SSEB) portion of tier 1 benefits. File 2012 taxes If you received these benefits during 2013, you should have received a Form SSA-1099, Social Security Benefit Statement, or Form RRB-1099, Payments by the Railroad Retirement Board. File 2012 taxes These forms show the amounts received and repaid, and taxes withheld for the year. File 2012 taxes You may receive more than one of these forms for the same year. File 2012 taxes You should add the amounts shown on all the Forms SSA-1099 and Forms RRB-1099 you receive for the year to determine the total amounts received and repaid, and taxes withheld for that year. File 2012 taxes See the Appendix at the end of Publication 915 for more information. File 2012 taxes Note. File 2012 taxes When the term “benefits” is used in this chapter, it applies to both social security benefits and the SSEB portion of tier 1 railroad retirement benefits. File 2012 taxes What is not covered in this chapter. File 2012 taxes   This chapter does not cover the tax rules for the following railroad retirement benefits. File 2012 taxes Non-social security equivalent benefit (NSSEB) portion of tier 1 benefits. File 2012 taxes Tier 2 benefits. File 2012 taxes Vested dual benefits. File 2012 taxes Supplemental annuity benefits. File 2012 taxes For information on these benefits, see Publication 575, Pension and Annuity Income. File 2012 taxes   This chapter does not cover the tax rules for social security benefits reported on Form SSA-1042S, Social Security Benefit Statement, or Form RRB-1042S, Statement for Nonresident Alien Recipients of: Payments by the Railroad Retirement Board. File 2012 taxes For information about these benefits, see Publication 519, U. File 2012 taxes S. File 2012 taxes Tax Guide for Aliens, and Publication 915, Social Security and Equivalent Railroad Retirement Benefits. File 2012 taxes   This chapter also does not cover the tax rules for foreign social security benefits. File 2012 taxes These benefits are taxable as annuities, unless they are exempt from U. File 2012 taxes S. File 2012 taxes tax or treated as a U. File 2012 taxes S. File 2012 taxes social security benefit under a tax treaty. File 2012 taxes Useful Items - You may want to see: Publication 505 Tax Withholding and Estimated Tax 575 Pension and Annuity Income 590 Individual Retirement Arrangements (IRAs) 915 Social Security and Equivalent Railroad Retirement Benefits Forms (and Instructions) 1040-ES Estimated Tax for Individuals SSA-1099 Social Security Benefit Statement RRB-1099 Payments by the Railroad Retirement Board W-4V Voluntary Withholding Request Are Any of Your Benefits Taxable? To find out whether any of your benefits may be taxable, compare the base amount for your filing status with the total of: One-half of your benefits, plus All your other income, including tax-exempt interest. File 2012 taxes When making this comparison, do not reduce your other income by any exclusions for: Interest from qualified U. File 2012 taxes S. File 2012 taxes savings bonds, Employer-provided adoption benefits, Foreign earned income or foreign housing, or Income earned by bona fide residents of American Samoa or Puerto Rico. File 2012 taxes Children's benefits. File 2012 taxes   The rules in this chapter apply to benefits received by children. File 2012 taxes See Who is taxed , later. File 2012 taxes Figuring total income. File 2012 taxes   To figure the total of one-half of your benefits plus your other income, use Worksheet 11-1 later in this discussion. File 2012 taxes If the total is more than your base amount, part of your benefits may be taxable. File 2012 taxes    If you are married and file a joint return for 2013, you and your spouse must combine your incomes and your benefits to figure whether any of your combined benefits are taxable. File 2012 taxes Even if your spouse did not receive any benefits, you must add your spouse's income to yours to figure whether any of your benefits are taxable. File 2012 taxes    If the only income you received during 2013 was your social security or the SSEB portion of tier 1 railroad retirement benefits, your benefits generally are not taxable and you probably do not have to file a return. File 2012 taxes If you have income in addition to your benefits, you may have to file a return even if none of your benefits are taxable. File 2012 taxes Base amount. File 2012 taxes   Your base amount is: $25,000 if you are single, head of household, or qualifying widow(er), $25,000 if you are married filing separately and lived apart from your spouse for all of 2013, $32,000 if you are married filing jointly, or $-0- if you are married filing separately and lived with your spouse at any time during 2013. File 2012 taxes Worksheet 11-1. File 2012 taxes   You can use Worksheet 11-1 to figure the amount of income to compare with your base amount. File 2012 taxes This is a quick way to check whether some of your benefits may be taxable. File 2012 taxes Worksheet 11-1. File 2012 taxes A Quick Way To Check if Your Benefits May Be Taxable A. File 2012 taxes Enter the amount from box 5 of all your Forms SSA-1099 and RRB-1099. File 2012 taxes Include the full amount of any lump-sum benefit payments received in 2013, for 2013 and earlier years. File 2012 taxes (If you received more than one form, combine the amounts from box 5 and enter the total. File 2012 taxes ) A. File 2012 taxes   Note. File 2012 taxes If the amount on line A is zero or less, stop here; none of your benefits are taxable this year. File 2012 taxes B. File 2012 taxes Enter one-half of the amount on line A B. File 2012 taxes   C. File 2012 taxes Enter your taxable pensions, wages, interest, dividends, and other taxable income C. File 2012 taxes   D. File 2012 taxes Enter any tax-exempt interest income (such as interest on municipal bonds) plus any exclusions from income (listed earlier) D. File 2012 taxes   E. File 2012 taxes Add lines B, C, and D E. File 2012 taxes   Note. File 2012 taxes Compare the amount on line E to your base amount for your filing status. File 2012 taxes If the amount on line E equals or is less than the base amount for your filing status, none of your benefits are taxable this year. File 2012 taxes If the amount on line E is more than your base amount, some of your benefits may be taxable. File 2012 taxes You need to complete Worksheet 1 in Publication 915 (or the Social Security Benefits Worksheet in your tax form instructions). File 2012 taxes If none of your benefits are taxable, but you otherwise must file a tax return, see Benefits not taxable , later, under How To Report Your Benefits. File 2012 taxes Example. File 2012 taxes You and your spouse (both over 65) are filing a joint return for 2013 and you both received social security benefits during the year. File 2012 taxes In January 2014, you received a Form SSA-1099 showing net benefits of $7,500 in box 5. File 2012 taxes Your spouse received a Form SSA-1099 showing net benefits of $3,500 in box 5. File 2012 taxes You also received a taxable pension of $22,800 and interest income of $500. File 2012 taxes You did not have any tax-exempt interest income. File 2012 taxes Your benefits are not taxable for 2013 because your income, as figured in Worksheet 11-1, is not more than your base amount ($32,000) for married filing jointly. File 2012 taxes Even though none of your benefits are taxable, you must file a return for 2013 because your taxable gross income ($23,300) exceeds the minimum filing requirement amount for your filing status. File 2012 taxes Filled-in Worksheet 11-1. File 2012 taxes A Quick Way To Check if Your Benefits May Be Taxable A. File 2012 taxes Enter the amount from box 5 of all your Forms SSA-1099 and RRB-1099. File 2012 taxes Include the full amount of any lump-sum benefit payments received in 2013, for 2013 and earlier years. File 2012 taxes (If you received more than one form, combine the amounts from box 5 and enter the total. File 2012 taxes ) A. File 2012 taxes $11,000 Note. File 2012 taxes If the amount on line A is zero or less, stop here; none of your benefits are taxable this year. File 2012 taxes B. File 2012 taxes Enter one-half of the amount on line A B. File 2012 taxes 5,500 C. File 2012 taxes Enter your taxable pensions, wages, interest, dividends, and other taxable income C. File 2012 taxes 23,300 D. File 2012 taxes Enter any tax-exempt interest income (such as interest on municipal bonds) plus any exclusions from income (listed earlier) D. File 2012 taxes -0- E. File 2012 taxes Add lines B, C, and D E. File 2012 taxes $28,800 Note. File 2012 taxes Compare the amount on line E to your base amount for your filing status. File 2012 taxes If the amount on line E equals or is less than the base amount for your filing status, none of your benefits are taxable this year. File 2012 taxes If the amount on line E is more than your base amount, some of your benefits may be taxable. File 2012 taxes You need to complete Worksheet 1 in Publication 915 (or the Social Security Benefits Worksheet in your tax form instructions). File 2012 taxes If none of your benefits are taxable, but you otherwise must file a tax return, see Benefits not taxable , later, under How To Report Your Benefits. File 2012 taxes Who is taxed. File 2012 taxes   Benefits are included in the taxable income (to the extent they are taxable) of the person who has the legal right to receive the benefits. File 2012 taxes For example, if you and your child receive benefits, but the check for your child is made out in your name, you must use only your part of the benefits to see whether any benefits are taxable to you. File 2012 taxes One-half of the part that belongs to your child must be added to your child's other income to see whether any of those benefits are taxable to your child. File 2012 taxes Repayment of benefits. File 2012 taxes   Any repayment of benefits you made during 2013 must be subtracted from the gross benefits you received in 2013. File 2012 taxes It does not matter whether the repayment was for a benefit you received in 2013 or in an earlier year. File 2012 taxes If you repaid more than the gross benefits you received in 2013, see Repayments More Than Gross Benefits , later. File 2012 taxes   Your gross benefits are shown in box 3 of Form SSA-1099 or RRB-1099. File 2012 taxes Your repayments are shown in box 4. File 2012 taxes The amount in box 5 shows your net benefits for 2013 (box 3 minus box 4). File 2012 taxes Use the amount in box 5 to figure whether any of your benefits are taxable. File 2012 taxes Tax withholding and estimated tax. File 2012 taxes   You can choose to have federal income tax withheld from your social security benefits and/or the SSEB portion of your tier 1 railroad retirement benefits. File 2012 taxes If you choose to do this, you must complete a Form W-4V. File 2012 taxes   If you do not choose to have income tax withheld, you may have to request additional withholding from other income or pay estimated tax during the year. File 2012 taxes For details, see Publication 505 or the instructions for Form 1040-ES. File 2012 taxes How To Report Your Benefits If part of your benefits are taxable, you must use Form 1040 or Form 1040A. File 2012 taxes You cannot use Form 1040EZ. File 2012 taxes Reporting on Form 1040. File 2012 taxes   Report your net benefits (the total amount from box 5 of all your Forms SSA-1099 and Forms RRB-1099) on line 20a and the taxable part on line 20b. File 2012 taxes If you are married filing separately and you lived apart from your spouse for all of 2013, also enter “D” to the right of the word “benefits” on line 20a. File 2012 taxes Reporting on Form 1040A. File 2012 taxes   Report your net benefits (the total amount from box 5 of all your Forms SSA-1099 and Forms RRB-1099) on line 14a and the taxable part on line 14b. File 2012 taxes If you are married filing separately and you lived apart from your spouse for all of 2013, also enter “D” to the right of the word “benefits” on line 14a. File 2012 taxes Benefits not taxable. File 2012 taxes   If you are filing Form 1040EZ, do not report any benefits on your tax return. File 2012 taxes If you are filing Form 1040 or Form 1040A, report your net benefits (the total amount from box 5 of all your Forms SSA-1099 and Forms RRB-1099) on Form 1040, line 20a, or Form 1040A, line 14a. File 2012 taxes Enter -0- on Form 1040, line 20b, or Form 1040A, line 14b. File 2012 taxes If you are married filing separately and you lived apart from your spouse for all of 2013, also enter “D” to the right of the word “benefits” on Form 1040, line 20a, or Form 1040A, line 14a. File 2012 taxes How Much Is Taxable? If part of your benefits are taxable, how much is taxable depends on the total amount of your benefits and other income. File 2012 taxes Generally, the higher that total amount, the greater the taxable part of your benefits. File 2012 taxes Maximum taxable part. File 2012 taxes   Generally, up to 50% of your benefits will be taxable. File 2012 taxes However, up to 85% of your benefits can be taxable if either of the following situations applies to you. File 2012 taxes The total of one-half of your benefits and all your other income is more than $34,000 ($44,000 if you are married filing jointly). File 2012 taxes You are married filing separately and lived with your spouse at any time during 2013. File 2012 taxes Which worksheet to use. File 2012 taxes   A worksheet you can use to figure your taxable benefits is in the instructions for your Form 1040 or Form 1040A. File 2012 taxes You can use either that worksheet or Worksheet 1 in Publication 915, unless any of the following situations applies to you. File 2012 taxes You contributed to a traditional individual retirement arrangement (IRA) and you or your spouse is covered by a retirement plan at work. File 2012 taxes In this situation, you must use the special worksheets in Appendix B of Publication 590 to figure both your IRA deduction and your taxable benefits. File 2012 taxes Situation (1) does not apply and you take an exclusion for interest from qualified U. File 2012 taxes S. File 2012 taxes savings bonds (Form 8815), for adoption benefits (Form 8839), for foreign earned income or housing (Form 2555 or Form 2555-EZ), or for income earned in American Samoa (Form 4563) or Puerto Rico by bona fide residents. File 2012 taxes In this situation, you must use Worksheet 1 in Publication 915 to figure your taxable benefits. File 2012 taxes You received a lump-sum payment for an earlier year. File 2012 taxes In this situation, also complete Worksheet 2 or 3 and Worksheet 4 in Publication 915. File 2012 taxes See Lump-sum election next. File 2012 taxes Lump-sum election. File 2012 taxes   You must include the taxable part of a lump-sum (retroactive) payment of benefits received in 2013 in your 2013 income, even if the payment includes benefits for an earlier year. File 2012 taxes    This type of lump-sum benefit payment should not be confused with the lump-sum death benefit that both the SSA and RRB pay to many of their beneficiaries. File 2012 taxes No part of the lump-sum death benefit is subject to tax. File 2012 taxes   Generally, you use your 2013 income to figure the taxable part of the total benefits received in 2013. File 2012 taxes However, you may be able to figure the taxable part of a lump-sum payment for an earlier year separately, using your income for the earlier year. File 2012 taxes You can elect this method if it lowers your taxable benefits. File 2012 taxes Making the election. File 2012 taxes   If you received a lump-sum benefit payment in 2013 that includes benefits for one or more earlier years, follow the instructions in Publication 915 under Lump-Sum Election to see whether making the election will lower your taxable benefits. File 2012 taxes That discussion also explains how to make the election. File 2012 taxes    Because the earlier year's taxable benefits are included in your 2013 income, no adjustment is made to the earlier year's return. File 2012 taxes Do not file an amended return for the earlier year. File 2012 taxes Examples The following are a few examples you can use as a guide to figure the taxable part of your benefits. File 2012 taxes Example 1. File 2012 taxes George White is single and files Form 1040 for 2013. File 2012 taxes He received the following income in 2013: Fully taxable pension $18,600 Wages from part-time job 9,400 Taxable interest income 990 Total $28,990 George also received social security benefits during 2013. File 2012 taxes The Form SSA-1099 he received in January 2014 shows $5,980 in box 5. File 2012 taxes To figure his taxable benefits, George completes the worksheet shown here. File 2012 taxes Filled-in Worksheet 1. File 2012 taxes Figuring Your Taxable Benefits 1. File 2012 taxes Enter the total amount from box 5 of ALL your Forms SSA-1099 and RRB-1099. File 2012 taxes Also enter this amount on Form 1040, line 20a, or Form 1040A, line 14a $5,980 2. File 2012 taxes Enter one-half of line 1 2,990 3. File 2012 taxes Combine the amounts from:     Form 1040: Lines 7, 8a, 9a, 10 through 14, 15b, 16b, 17 through 19, and 21. File 2012 taxes     Form 1040A: Lines 7, 8a, 9a, 10, 11b, 12b, and 13 28,990 4. File 2012 taxes Enter the amount, if any, from Form 1040 or 1040A, line 8b -0-       5. File 2012 taxes Enter the total of any exclusions/adjustments for: Adoption benefits (Form 8839, line 28), Foreign earned income or housing (Form 2555, lines 45 and 50, or Form 2555-EZ, line 18), and Certain income of bona fide residents of American Samoa (Form 4563, line 15) or Puerto Rico -0-       6. File 2012 taxes Combine lines 2, 3, 4, and 5 31,980 7. File 2012 taxes Form 1040 filers: Enter the amount from Form 1040, lines 23 through 32, and any write-in adjustments you entered on the dotted line next to line 36. File 2012 taxes     Form 1040A filers: Enter the amount from Form 1040A, lines 16 and 17 -0- 8. File 2012 taxes Is the amount on line 7 less than the amount on line 6?     No. File 2012 taxes None of your social security benefits are taxable. File 2012 taxes Enter -0- on Form 1040, line 20b, or Form 1040A, line 14b. File 2012 taxes   Yes. File 2012 taxes Subtract line 7 from line 6 31,980 9. File 2012 taxes If you are: Married filing jointly, enter $32,000 Single, head of household, qualifying widow(er), or married filing separately and you lived apart from your spouse for all of 2013, enter $25,000 25,000   Note. File 2012 taxes If you are married filing separately and you lived with your spouse at any time in 2013, skip lines 9 through 16; multiply line 8 by 85% (. File 2012 taxes 85) and enter the result on line 17. File 2012 taxes Then go to line 18. File 2012 taxes   10. File 2012 taxes Is the amount on line 9 less than the amount on line 8?     No. File 2012 taxes None of your benefits are taxable. File 2012 taxes Enter -0- on Form 1040, line 20b, or on Form 1040A, line 14b. File 2012 taxes If you are married filing separately and you lived apart from your spouse for all of 2013, be sure you entered “D” to the right of the word “benefits” on Form 1040, line 20a, or on Form 1040A, line 14a. File 2012 taxes     Yes. File 2012 taxes Subtract line 9 from line 8 6,980 11. File 2012 taxes Enter $12,000 if married filing jointly; $9,000 if single, head of household, qualifying widow(er), or married filing separately and you lived apart from your spouse for all of 2013 9,000 12. File 2012 taxes Subtract line 11 from line 10. File 2012 taxes If zero or less, enter -0- -0- 13. File 2012 taxes Enter the smaller of line 10 or line 11 6,980 14. File 2012 taxes Enter one-half of line 13 3,490 15. File 2012 taxes Enter the smaller of line 2 or line 14 2,990 16. File 2012 taxes Multiply line 12 by 85% (. File 2012 taxes 85). File 2012 taxes If line 12 is zero, enter -0- -0- 17. File 2012 taxes Add lines 15 and 16 2,990 18. File 2012 taxes Multiply line 1 by 85% (. File 2012 taxes 85) 5,083 19. File 2012 taxes Taxable benefits. File 2012 taxes Enter the smaller of line 17 or line 18. File 2012 taxes Also enter this amount on Form 1040, line 20b, or Form 1040A, line 14b $2,990 The amount on line 19 of George's worksheet shows that $2,990 of his social security benefits is taxable. File 2012 taxes On line 20a of his Form 1040, George enters his net benefits of $5,980. File 2012 taxes On line 20b, he enters his taxable benefits of $2,990. File 2012 taxes Example 2. File 2012 taxes Ray and Alice Hopkins file a joint return on Form 1040A for 2013. File 2012 taxes Ray is retired and received a fully taxable pension of $15,500. File 2012 taxes He also received social security benefits, and his Form SSA-1099 for 2013 shows net benefits of $5,600 in box 5. File 2012 taxes Alice worked during the year and had wages of $14,000. File 2012 taxes She made a deductible payment to her IRA account of $1,000. File 2012 taxes Ray and Alice have two savings accounts with a total of $250 in taxable interest income. File 2012 taxes They complete Worksheet 1, entering $29,750 ($15,500 + $14,000 + $250) on line 3. File 2012 taxes They find none of Ray's social security benefits are taxable. File 2012 taxes On Form 1040A, they enter $5,600 on line 14a and -0- on line 14b. File 2012 taxes Filled-in Worksheet 1. File 2012 taxes Figuring Your Taxable Benefits 1. File 2012 taxes Enter the total amount from box 5 of ALL your Forms SSA-1099 and RRB-1099. File 2012 taxes Also enter this amount on Form 1040, line 20a, or Form 1040A, line 14a $5,600 2. File 2012 taxes Enter one-half of line 1 2,800 3. File 2012 taxes Combine the amounts from:     Form 1040: Lines 7, 8a, 9a, 10 through 14, 15b, 16b, 17 through 19, and 21. File 2012 taxes     Form 1040A: Lines 7, 8a, 9a, 10, 11b, 12b, and 13 29,750 4. File 2012 taxes Enter the amount, if any, from Form 1040 or 1040A, line 8b -0-       5. File 2012 taxes Enter the total of any exclusions/adjustments for: Adoption benefits (Form 8839, line 28), Foreign earned income or housing (Form 2555, lines 45 and 50, or Form 2555-EZ, line 18), and Certain income of bona fide residents of American Samoa (Form 4563, line 15) or Puerto Rico -0-       6. File 2012 taxes Combine lines 2, 3, 4, and 5 32,550 7. File 2012 taxes Form 1040 filers: Enter the amount from Form 1040, lines 23 through 32, and any write-in adjustments you entered on the dotted line next to line 36. File 2012 taxes     Form 1040A filers: Enter the amount from Form 1040A, lines 16 and 17 1,000 8. File 2012 taxes Is the amount on line 7 less than the amount on line 6?     No. File 2012 taxes None of your social security benefits are taxable. File 2012 taxes Enter -0- on Form 1040, line 20b, or Form 1040A, line 14b. File 2012 taxes   Yes. File 2012 taxes Subtract line 7 from line 6 31,550 9. File 2012 taxes If you are: Married filing jointly, enter $32,000 Single, head of household, qualifying widow(er), or married filing separately and you lived apart from your spouse for all of 2013, enter $25,000 32,000   Note. File 2012 taxes If you are married filing separately and you lived with your spouse at any time in 2013, skip lines 9 through 16; multiply line 8 by 85% (. File 2012 taxes 85) and enter the result on line 17. File 2012 taxes Then go to line 18. File 2012 taxes   10. File 2012 taxes Is the amount on line 9 less than the amount on line 8?     No. File 2012 taxes None of your benefits are taxable. File 2012 taxes Enter -0- on Form 1040, line 20b, or on Form 1040A, line 14b. File 2012 taxes If you are married filing separately and you lived apart from your spouse for all of 2013, be sure you entered “D” to the right of the word “benefits” on Form 1040, line 20a, or on Form 1040A, line 14a. File 2012 taxes     Yes. File 2012 taxes Subtract line 9 from line 8   11. File 2012 taxes Enter $12,000 if married filing jointly; $9,000 if single, head of household, qualifying widow(er), or married filing separately and you lived apart from your spouse for all of 2013   12. File 2012 taxes Subtract line 11 from line 10. File 2012 taxes If zero or less, enter -0-   13. File 2012 taxes Enter the smaller of line 10 or line 11   14. File 2012 taxes Enter one-half of line 13   15. File 2012 taxes Enter the smaller of line 2 or line 14   16. File 2012 taxes Multiply line 12 by 85% (. File 2012 taxes 85). File 2012 taxes If line 12 is zero, enter -0-   17. File 2012 taxes Add lines 15 and 16   18. File 2012 taxes Multiply line 1 by 85% (. File 2012 taxes 85)   19. File 2012 taxes Taxable benefits. File 2012 taxes Enter the smaller of line 17 or line 18. File 2012 taxes Also enter this amount on Form 1040, line 20b, or Form 1040A, line 14b   Example 3. File 2012 taxes Joe and Betty Johnson file a joint return on Form 1040 for 2013. File 2012 taxes Joe is a retired railroad worker and in 2013 received the social security equivalent benefit (SSEB) portion of tier 1 railroad retirement benefits. File 2012 taxes Joe's Form RRB-1099 shows $10,000 in box 5. File 2012 taxes Betty is a retired government worker and receives a fully taxable pension of $38,000. File 2012 taxes They had $2,300 in taxable interest income plus interest of $200 on a qualified U. File 2012 taxes S. File 2012 taxes savings bond. File 2012 taxes The savings bond interest qualified for the exclusion. File 2012 taxes They figure their taxable benefits by completing Worksheet 1. File 2012 taxes Because they have qualified U. File 2012 taxes S. File 2012 taxes savings bond interest, they follow the note at the beginning of the worksheet and use the amount from line 2 of their Schedule B (Form 1040A or 1040) on line 3 of the worksheet instead of the amount from line 8a of their Form 1040. File 2012 taxes On line 3 of the worksheet, they enter $40,500 ($38,000 + $2,500). File 2012 taxes Filled-in Worksheet 1. File 2012 taxes Figuring Your Taxable Benefits Before you begin: • If you are married filing separately and you lived apart from your spouse for all of 2013, enter “D” to the right of the word “benefits” on Form 1040, line 20a, or Form 1040A, line 14a. File 2012 taxes • Do not use this worksheet if you repaid benefits in 2013 and your total repayments (box 4 of Forms SSA-1099 and RRB-1099) were more than your gross benefits for 2013 (box 3 of Forms SSA-1099 and RRB-1099). File 2012 taxes None of your benefits are taxable for 2013. File 2012 taxes For more information, see Repayments More Than Gross Benefits. File 2012 taxes • If you are filing Form 8815, Exclusion of Interest From Series EE and I U. File 2012 taxes S. File 2012 taxes Savings Bonds Issued After 1989, do not include the amount from line 8a of Form 1040 or Form 1040A on line 3 of this worksheet. File 2012 taxes Instead, include the amount from Schedule B (Form 1040A or 1040), line 2. File 2012 taxes 1. File 2012 taxes Enter the total amount from box 5 of ALL your Forms SSA-1099 and RRB-1099. File 2012 taxes Also enter this amount on Form 1040, line 20a, or Form 1040A, line 14a $10,000 2. File 2012 taxes Enter one-half of line 1 5,000 3. File 2012 taxes Combine the amounts from:     Form 1040: Lines 7, 8a, 9a, 10 through 14, 15b, 16b, 17 through 19, and 21. File 2012 taxes     Form 1040A: Lines 7, 8a, 9a, 10, 11b, 12b, and 13 40,500 4. File 2012 taxes Enter the amount, if any, from Form 1040 or 1040A, line 8b -0-       5. File 2012 taxes Enter the total of any exclusions/adjustments for: Adoption benefits (Form 8839, line 28), Foreign earned income or housing (Form 2555, lines 45 and 50, or Form 2555-EZ, line 18), and Certain income of bona fide residents of American Samoa (Form 4563, line 15) or Puerto Rico -0-       6. File 2012 taxes Combine lines 2, 3, 4, and 5 45,500 7. File 2012 taxes Form 1040 filers: Enter the amount from Form 1040, lines 23 through 32, and any write-in adjustments you entered on the dotted line next to line 36. File 2012 taxes     Form 1040A filers: Enter the amount from Form 1040A, lines 16 and 17 -0- 8. File 2012 taxes Is the amount on line 7 less than the amount on line 6?     No. File 2012 taxes None of your social security benefits are taxable. File 2012 taxes Enter -0- on Form 1040, line 20b, or Form 1040A, line 14b. File 2012 taxes   Yes. File 2012 taxes Subtract line 7 from line 6 45,500 9. File 2012 taxes If you are: Married filing jointly, enter $32,000 Single, head of household, qualifying widow(er), or married filing separately and you lived apart from your spouse for all of 2013, enter $25,000 32,000   Note. File 2012 taxes If you are married filing separately and you lived with your spouse at any time in 2013, skip lines 9 through 16; multiply line 8 by 85% (. File 2012 taxes 85) and enter the result on line 17. File 2012 taxes Then go to line 18. File 2012 taxes   10. File 2012 taxes Is the amount on line 9 less than the amount on line 8?     No. File 2012 taxes None of your benefits are taxable. File 2012 taxes Enter -0- on Form 1040, line 20b, or on Form 1040A, line 14b. File 2012 taxes If you are married filing separately and you lived apart from your spouse for all of 2013, be sure you entered “D” to the right of the word “benefits” on Form 1040, line 20a, or on Form 1040A, line 14a. File 2012 taxes     Yes. File 2012 taxes Subtract line 9 from line 8 13,500 11. File 2012 taxes Enter $12,000 if married filing jointly; $9,000 if single, head of household, qualifying widow(er), or married filing separately and you lived apart from your spouse for all of 2013 12,000 12. File 2012 taxes Subtract line 11 from line 10. File 2012 taxes If zero or less, enter -0- 1,500 13. File 2012 taxes Enter the smaller of line 10 or line 11 12,000 14. File 2012 taxes Enter one-half of line 13 6,000 15. File 2012 taxes Enter the smaller of line 2 or line 14 5,000 16. File 2012 taxes Multiply line 12 by 85% (. File 2012 taxes 85). File 2012 taxes If line 12 is zero, enter -0- 1,275 17. File 2012 taxes Add lines 15 and 16 6,275 18. File 2012 taxes Multiply line 1 by 85% (. File 2012 taxes 85) 8,500 19. File 2012 taxes Taxable benefits. File 2012 taxes Enter the smaller of line 17 or line 18. File 2012 taxes Also enter this amount on Form 1040, line 20b, or Form 1040A, line 14b $6,275 More than 50% of Joe's net benefits are taxable because the income on line 8 of the worksheet ($45,500) is more than $44,000. File 2012 taxes Joe and Betty enter $10,000 on Form 1040, line 20a, and $6,275 on Form 1040, line 20b. File 2012 taxes Deductions Related to Your Benefits You may be entitled to deduct certain amounts related to the benefits you receive. File 2012 taxes Disability payments. File 2012 taxes   You may have received disability payments from your employer or an insurance company that you included as income on your tax return in an earlier year. File 2012 taxes If you received a lump-sum payment from SSA or RRB, and you had to repay the employer or insurance company for the disability payments, you can take an itemized deduction for the part of the payments you included in gross income in the earlier year. File 2012 taxes If the amount you repay is more than $3,000, you may be able to claim a tax credit instead. File 2012 taxes Claim the deduction or credit in the same way explained under Repayments More Than Gross Benefits , later. File 2012 taxes Legal expenses. File 2012 taxes   You can usually deduct legal expenses that you pay or incur to produce or collect taxable income or in connection with the determination, collection, or refund of any tax. File 2012 taxes   Legal expenses for collecting the taxable part of your benefits are deductible as a miscellaneous itemized deduction on Schedule A (Form 1040), line 23. File 2012 taxes Repayments More Than Gross Benefits In some situations, your Form SSA-1099 or Form RRB-1099 will show that the total benefits you repaid (box 4) are more than the gross benefits (box 3) you received. File 2012 taxes If this occurred, your net benefits in box 5 will be a negative figure (a figure in parentheses) and none of your benefits will be taxable. File 2012 taxes Do not use a worksheet in this case. File 2012 taxes If you receive more than one form, a negative figure in box 5 of one form is used to offset a positive figure in box 5 of another form for that same year. File 2012 taxes If you have any questions about this negative figure, contact your local SSA office or your local RRB field office. File 2012 taxes Joint return. File 2012 taxes   If you and your spouse file a joint return, and your Form SSA-1099 or RRB-1099 has a negative figure in box 5, but your spouse's does not, subtract the amount in box 5 of your form from the amount in box 5 of your spouse's form. File 2012 taxes You do this to get your net benefits when figuring if your combined benefits are taxable. File 2012 taxes Example. File 2012 taxes John and Mary file a joint return for 2013. File 2012 taxes John received Form SSA-1099 showing $3,000 in box 5. File 2012 taxes Mary also received Form SSA-1099 and the amount in box 5 was ($500). File 2012 taxes John and Mary will use $2,500 ($3,000 minus $500) as the amount of their net benefits when figuring if any of their combined benefits are taxable. File 2012 taxes Repayment of benefits received in an earlier year. File 2012 taxes   If the total amount shown in box 5 of all of your Forms SSA-1099 and RRB-1099 is a negative figure, you can take an itemized deduction for the part of this negative figure that represents benefits you included in gross income in an earlier year. File 2012 taxes Deduction $3,000 or less. File 2012 taxes   If this deduction is $3,000 or less, it is subject to the 2%-of-adjusted-gross-income limit that applies to certain miscellaneous itemized deductions. File 2012 taxes Claim it on Schedule A (Form 1040), line 23. File 2012 taxes Deduction more than $3,000. File 2012 taxes    If this deduction is more than $3,000, you should figure your tax two ways: Figure your tax for 2013 with the itemized deduction included on Schedule A, line 28. File 2012 taxes Figure your tax for 2013 in the following steps. File 2012 taxes Figure the tax without the itemized deduction included on Schedule A, line 28. File 2012 taxes For each year after 1983 for which part of the negative figure represents a repayment of benefits, refigure your taxable benefits as if your total benefits for the year were reduced by that part of the negative figure. File 2012 taxes Then refigure the tax for that year. File 2012 taxes Subtract the total of the refigured tax amounts in (b) from the total of your actual tax amounts. File 2012 taxes Subtract the result in (c) from the result in (a). File 2012 taxes Compare the tax figured in methods (1) and (2). File 2012 taxes Your tax for 2013 is the smaller of the two amounts. File 2012 taxes If method (1) results in less tax, take the itemized deduction on Schedule A (Form 1040), line 28. File 2012 taxes If method (2) results in less tax, claim a credit for the amount from step 2(c) above on Form 1040, line 71. File 2012 taxes Check box d and enter “I. File 2012 taxes R. File 2012 taxes C. File 2012 taxes 1341” in the space next to that box. File 2012 taxes If both methods produce the same tax, deduct the repayment on Schedule A (Form 1040), line 28. File 2012 taxes Prev  Up  Next   Home   More Online Publications
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File 2012 taxes 4. File 2012 taxes   Underpayment Penalty for 2013 Table of Contents Introduction Topics - This chapter discusses: Useful Items - You may want to see: General RuleFarmers and fishermen. File 2012 taxes Higher income taxpayers. File 2012 taxes Minimum required for higher income taxpayers. File 2012 taxes Estate or trust payments of estimated tax. File 2012 taxes Lowering or eliminating the penalty. File 2012 taxes ExceptionsLess Than $1,000 Due No Tax Liability Last Year Figuring Your Required Annual Payment (Part I) Short Method for Figuring the Penalty (Part III) Regular Method for Figuring the Penalty (Part IV)Figuring Your Underpayment (Part IV, Section A) Worksheet for Form 2210, Part IV, Section B—Figuring the Penalty Annualized Income Installment Method (Schedule AI) Farmers and Fishermen Waiver of PenaltyFarmers and fishermen. File 2012 taxes Introduction If you did not pay enough tax, either through withholding or by making timely estimated tax payments, you will have underpaid your estimated tax and may have to pay a penalty. File 2012 taxes You may understand this chapter better if you can refer to a copy of your latest federal income tax return. File 2012 taxes No penalty. File 2012 taxes   Generally, you will not have to pay a penalty for 2013 if any of the following apply. File 2012 taxes The total of your withholding and timely estimated tax payments was at least as much as your 2012 tax. File 2012 taxes (See Special rules for certain individuals for higher income taxpayers and farmers and fishermen. File 2012 taxes ) The tax balance due on your 2013 return is no more than 10% of your total 2013 tax, and you paid all required estimated tax payments on time. File 2012 taxes Your total tax for 2013 (defined later) minus your withholding is less than $1,000. File 2012 taxes You did not have a tax liability for 2012. File 2012 taxes You did not have any withholding taxes and your current year tax (less any household employment taxes) is less than $1,000. File 2012 taxes IRS can figure the penalty for you. File 2012 taxes   If you think you owe the penalty, but you do not want to figure it yourself when you file your tax return, you may not have to. File 2012 taxes Generally, the IRS will figure the penalty for you and send you a bill. File 2012 taxes   You only need to figure your penalty in the following three situations. File 2012 taxes You are requesting a waiver of part, but not all, of the penalty. File 2012 taxes You are using the annualized income installment method to figure the penalty. File 2012 taxes You are treating the federal income tax withheld from your income as paid on the dates actually withheld. File 2012 taxes However, if these situations do not apply to you, and you think you can lower or eliminate your penalty, complete Form 2210 or Form 2210-F and attach it to your return. File 2012 taxes See Form 2210 , later. File 2012 taxes Topics - This chapter discusses: The general rule for the underpayment penalty, Special rules for certain individuals, Exceptions to the underpayment penalty, How to figure your underpayment and the amount of your penalty on Form 2210, and How to ask the IRS to waive the penalty. File 2012 taxes Useful Items - You may want to see: Form (and Instructions) 2210 Underpayment of Estimated Tax by Individuals, Estates, and Trusts 2210-F Underpayment of Estimated Tax by Farmers and Fishermen See chapter 5 for information about getting these forms. File 2012 taxes General Rule In general, you may owe a penalty for 2013 if the total of your withholding and timely estimated tax payments did not equal at least the smaller of: 90% of your 2013 tax, or 100% of your 2012 tax. File 2012 taxes (Your 2012 tax return must cover a 12-month period. File 2012 taxes ) Your 2013 tax, for this purpose, is defined under Total tax for 2013 , later. File 2012 taxes Special rules for certain individuals. File 2012 taxes   There are special rules for farmers and fishermen and certain higher income taxpayers. File 2012 taxes Farmers and fishermen. File 2012 taxes   If at least two-thirds of your gross income for 2012 or 2013 is from farming or fishing, substitute  662/3% for 90% in (1) above. File 2012 taxes   See Farmers and Fishermen , later. File 2012 taxes Higher income taxpayers. File 2012 taxes   If your AGI for 2012 was more than $150,000 ($75,000 if your 2013 filing status is married filing a separate return), substitute 110% for 100% in (2) under General Rule . File 2012 taxes This rule does not apply to farmers or fishermen. File 2012 taxes   For 2012, AGI is the amount shown on Form 1040, line 37; Form 1040A, line 21; and Form 1040EZ, line 4. File 2012 taxes Penalty figured separately for each period. File 2012 taxes   Because the penalty is figured separately for each payment period, you may owe a penalty for an earlier payment period even if you later paid enough to make up the underpayment. File 2012 taxes This is true even if you are due a refund when you file your income tax return. File 2012 taxes Example. File 2012 taxes You did not make estimated tax payments for 2013 because you thought you had enough tax withheld from your wages. File 2012 taxes Early in January 2014, you made an estimate of your total 2013 tax. File 2012 taxes Then you realized that your withholding was $2,000 less than the amount needed to avoid a penalty for underpayment of estimated tax. File 2012 taxes On January 10, you made an estimated tax payment of $3,000, which is the difference between your withholding and your estimate of your total tax. File 2012 taxes Your final return shows your total tax to be $50 less than your estimate, so you are due a refund. File 2012 taxes You do not owe a penalty for your payment due January 15, 2014. File 2012 taxes However, you may owe a penalty through January 10, 2014, the day you made the $3,000 payment, for your underpayments for the earlier payment periods. File 2012 taxes Minimum required each period. File 2012 taxes   You will owe a penalty for any 2013 payment period for which your estimated tax payment plus your withholding for the period and overpayments applied from previous periods was less than the smaller of: 22. File 2012 taxes 5% of your 2013 tax, or 25% of your 2012 tax. File 2012 taxes (Your 2012 tax return must cover a 12-month period. File 2012 taxes ) Minimum required for higher income taxpayers. File 2012 taxes   If you are subject to the rule for higher income taxpayers, discussed above, substitute 27. File 2012 taxes 5% for 25% in (2) under General Rule . File 2012 taxes When penalty is charged. File 2012 taxes   If you miss a payment or you paid less than the minimum required in a period, you may be charged an underpayment penalty from the date the amount was due to the date the payment is made. File 2012 taxes If a payment is mailed, the date of the U. File 2012 taxes S. File 2012 taxes postmark is considered the date of payment. File 2012 taxes   If a payment is made electronically, the date the payment is shown on your payment account (checking, savings, etc. File 2012 taxes ) is considered to be the date of payment. File 2012 taxes Estate or trust payments of estimated tax. File 2012 taxes   If you have estimated taxes credited to you from an estate or trust (Schedule K-1 (Form 1041)), treat the payment as made by you on January 15, 2014. File 2012 taxes Amended returns. File 2012 taxes    If you file an amended return by the due date of your original return, use the tax shown on your amended return to figure your required estimated tax payments. File 2012 taxes If you file an amended return after the due date of the original return, use the tax shown on the original return. File 2012 taxes   However, if you and your spouse file a joint return after the due date to replace separate returns you originally filed by the due date, use the tax shown on the joint return to figure your required estimated tax payments. File 2012 taxes This rule applies only if both original separate returns were filed on time. File 2012 taxes 2012 separate returns and 2013 joint return. File 2012 taxes    If you file a joint return with your spouse for 2013, but you filed separate returns for 2012, your 2012 tax is the total of the tax shown on your separate returns. File 2012 taxes You filed a separate return if you filed as single, head of household, or married filing separately. File 2012 taxes 2012 joint return and 2013 separate returns. File 2012 taxes    If you file a separate return for 2013, but you filed a joint return with your spouse for 2012, your 2012 tax is your share of the tax on the joint return. File 2012 taxes You are filing a separate return if you file as single, head of household, or married filing separately. File 2012 taxes   To figure your share of the taxes on a joint return, first figure the tax both you and your spouse would have paid had you filed separate returns for 2012 using the same filing status as for 2013. File 2012 taxes Then multiply the tax on the joint return by the following fraction. File 2012 taxes   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. File 2012 taxes Lisa and Paul filed a joint return for 2012 showing taxable income of $49,000 and a tax of $6,484. File 2012 taxes Of the $49,000 taxable income, $41,000 was Lisa's and the rest was Paul's. File 2012 taxes For 2013, they file married filing separately. File 2012 taxes Lisa figures her share of the tax on the 2012 joint return as follows. File 2012 taxes 2012 tax on $41,000 based on a separate return $ 6,286 2012 tax on $8,000 based on a  separate return 803 Total $ 7,089 Lisa's percentage of total tax  ($6,286 ÷ $ 7,089) 88. File 2012 taxes 67% Lisa's part of tax on joint return ($6,484 × 88. File 2012 taxes 67%) $ 5,749 Form 2210. File 2012 taxes   In most cases, you do not need to file Form 2210. File 2012 taxes The IRS will figure the penalty for you and send you a bill. File 2012 taxes If you want us to figure the penalty for you, leave the penalty line on your return blank. File 2012 taxes Do not file Form 2210. File 2012 taxes   To determine if you should file Form 2210, see Part II of Form 2210. File 2012 taxes If you decide to figure your penalty, complete Part I, Part II, and either Part III or Part IV of the form and the Penalty Worksheet in the Instructions for Form 2210. File 2012 taxes If you use Form 2210, you cannot file Form 1040EZ. File 2012 taxes   On Form 1040, enter the amount of your penalty on line 77. File 2012 taxes If you owe tax on line 76, add the penalty to your tax due and show your total payment on line 76. File 2012 taxes If you are due a refund, subtract the penalty from the overpayment and enter the result on line 73. File 2012 taxes   On Form 1040A, enter the amount of your penalty on line 46. File 2012 taxes If you owe tax on line 45, add the penalty to your tax due and show your total payment on line 45. File 2012 taxes If you are due a refund, subtract the penalty from the overpayment and enter the result on line 42. File 2012 taxes Lowering or eliminating the penalty. File 2012 taxes    You may be able to lower or eliminate your penalty if you file Form 2210. File 2012 taxes You must file Form 2210 with your return if any of the following applies. File 2012 taxes You request a waiver. File 2012 taxes See Waiver of Penalty , later. File 2012 taxes You use the annualized income installment method. File 2012 taxes See the explanation of this method under Annualized Income Installment Method (Schedule AI) . File 2012 taxes You use your actual withholding for each payment period for estimated tax purposes. File 2012 taxes See Actual withholding method under Figuring Your Underpayment (Part IV, Section A). File 2012 taxes You base any of your required installments on the tax shown on your 2012 return and you filed or are filing a joint return for either 2012 or 2013, but not for both years. File 2012 taxes Exceptions Generally, you do not have to pay an underpayment penalty if either: Your total tax is less than $1,000, or You had no tax liability last year. File 2012 taxes Less Than $1,000 Due You do not owe a penalty if the total tax shown on your return minus the amount you paid through withholding (including excess social security and tier 1 railroad retirement (RRTA) tax withholding) is less than $1,000. File 2012 taxes Total tax for 2013. File 2012 taxes   For 2013, your total tax on Form 1040 is the amount on line 61 reduced by the following. File 2012 taxes    Unreported social security and Medicare tax or RRTA tax from Forms 4137 or 8919 (line 57). File 2012 taxes Any tax included on line 58 for excess contributions to IRAs, Archer MSAs, Coverdell education savings accounts, and health savings accounts, or any tax on excess accumulations in qualified retirement plans. File 2012 taxes The following write-ins on line 60: Uncollected social security and Medicare tax or RRTA tax on tips or group-term life insurance, Tax on excess golden parachute payments, Excise tax on insider stock compensation from an expatriated corporation, Look-back interest due under section 167(g), Look-back interest due under section 460(b), Recapture of federal mortgage subsidy, and Additional tax on advance payments of health coverage tax credit when not eligible. File 2012 taxes Any refundable credit amounts listed on lines 64a, 65, 66, 70, and any credit from Form 8885 included on line 71. File 2012 taxes   If you filed Form 1040A, your 2013 total tax is the amount on line 35 reduced by any refundable credits on lines 38a, 39, and 40. File 2012 taxes   If you filed Form 1040EZ, your 2013 total tax is the amount on line 10 reduced by the amount on line 8a. File 2012 taxes Note. File 2012 taxes When figuring the amount on line 60, include household employment taxes only if you had federal income tax withheld from your income or you would owe the penalty even if you did not include those taxes. File 2012 taxes Paid through withholding. File 2012 taxes    For 2013, the amount you paid through withholding on Form 1040 is the amount on line 62 plus any excess social security or tier 1 RRTA tax withholding on line 69. File 2012 taxes Add to that any write-in amount on line 72 identified as “Form 8689. File 2012 taxes ” On Form 1040A, the amount you paid through withholding is the amount on line 36 plus any excess social security or tier 1 RRTA tax withholding included on line 41. File 2012 taxes On Form 1040EZ, it is the amount on line 7. File 2012 taxes No Tax Liability Last Year You do not owe a penalty if you had no tax liability last year and you were a U. File 2012 taxes S. File 2012 taxes citizen or resident for the whole year. File 2012 taxes For this rule to apply, your tax year must have included all 12 months of the year. File 2012 taxes You had no tax liability for 2012 if your total tax was zero or you were not required to file an income tax return. File 2012 taxes Example. File 2012 taxes Ray, who is single and 22 years old, was unemployed for a few months during 2012. File 2012 taxes He earned $6,700 in wages before he was laid off, and he received $1,400 in unemployment compensation afterwards. File 2012 taxes He had no other income. File 2012 taxes Even though he had gross income of $8,100, he did not have to pay income tax because his gross income was less than the filing requirement for a single person under age 65 ($9,750 for 2012). File 2012 taxes He filed a return only to have his withheld income tax refunded to him. File 2012 taxes In 2013, Ray began regular work as an independent contractor. File 2012 taxes Ray made no estimated tax payments in 2013. File 2012 taxes Even though he did owe tax at the end of the year, Ray does not owe the underpayment penalty for 2013 because he had no tax liability in 2012. File 2012 taxes Total tax for 2012. File 2012 taxes   For 2012, your total tax on Form 1040 is the amount on line 61 reduced by the following. File 2012 taxes    Unreported social security and Medicare tax or RRTA tax from Forms 4137 or 8919 (line 57). File 2012 taxes Any tax included on line 58 for excess contributions to IRAs, Archer MSAs, Coverdell education savings accounts, and health savings accounts, or any tax on excess accumulations in qualified retirement plans. File 2012 taxes The following write-ins on line 60: Uncollected social security and Medicare tax or RRTA tax on tips or group-term life insurance, Tax on excess golden parachute payments, Excise tax on insider stock compensation from an expatriated corporation, Look-back interest due under section 167(g), Look-back interest due under section 460(b), Recapture of federal mortgage subsidy, and Additional tax on advance payments of health coverage tax credit when not eligible. File 2012 taxes Any refundable credit amounts listed on lines 64a, 65, 66, 70, and credits from Forms 8801 (line 27 only), and 8885 included on line 71. File 2012 taxes   If you filed Form 1040A, your 2012 total tax is the amount on line 35 reduced by any refundable credits on lines 38a, 39, and 40. File 2012 taxes   If you filed Form 1040EZ, your 2012 total tax is the amount on line 11 reduced by the amount on line 8a. File 2012 taxes Figuring Your Required Annual Payment (Part I) Figure your required annual payment in Part I of Form 2210, following the line-by-line instructions. File 2012 taxes If you rounded the entries on your tax return to whole dollars, you can round on Form 2210. File 2012 taxes Example. File 2012 taxes The tax on Lori Lane's 2012 return was $12,400. File 2012 taxes Her AGI was not more than $150,000 for either 2012 or 2013. File 2012 taxes The tax on her 2013 return (Form 1040, line 55) is $13,044. File 2012 taxes Line 56 (self-employment tax) is $8,902. File 2012 taxes Her 2013 total tax is $21,946. File 2012 taxes For 2013, Lori had $1,600 income tax withheld and made four equal estimated tax payments ($1,000 each). File 2012 taxes 90% of her 2013 tax is $19,751. File 2012 taxes Because she paid less than her 2012 tax ($12,400) and less than 90% of her 2013 tax ($19,751), and does not meet an exception, Lori knows that she owes a penalty for underpayment of estimated tax. File 2012 taxes The IRS will figure the penalty for Lori, but she decides to figure it herself on Form 2210 and pay it with her taxes when she files her tax return. File 2012 taxes Lori's required annual payment is $12,400 (100% of 2012 tax) because that is smaller than 90% of her 2013 tax. File 2012 taxes Different 2012 filing status. File 2012 taxes    If you file a separate return for 2013, but you filed a joint return with your spouse for 2012, see 2012 joint return and 2013 separate returns , earlier, to figure the amount to enter as your 2012 tax on line 8 of Form 2210. File 2012 taxes Short Method for Figuring the Penalty (Part III) You may be able to use the short method in Part III of Form 2210 to figure your penalty for underpayment of estimated tax. File 2012 taxes If you qualify to use this method, it will result in the same penalty amount as the regular method. File 2012 taxes However, either the annualized income installment method or the actual withholding method, explained later, may result in a smaller penalty. File 2012 taxes You can use the short method only if you meet one of the following requirements. File 2012 taxes You made no estimated tax payments for 2013 (it does not matter whether you had income tax withholding). File 2012 taxes You paid the same amount of estimated tax on each of the four payment due dates. File 2012 taxes If you do not meet either requirement, figure your penalty using the regular method in Part IV of Form 2210 and the Penalty Worksheet in the instructions. File 2012 taxes Note. File 2012 taxes If any payment was made before the due date, you can use the short method, but the penalty may be less if you use the regular method. File 2012 taxes However, if the payment was only a few days early, the difference is likely to be small. File 2012 taxes You cannot use the short method if any of the following apply. File 2012 taxes You made any estimated tax payments late. File 2012 taxes You checked box C or D in Part II of Form 2210. File 2012 taxes You are filing Form 1040NR or 1040NR-EZ and you did not receive wages as an employee subject to U. File 2012 taxes S. File 2012 taxes income tax withholding. File 2012 taxes If you use the short method, you cannot use the annualized income installment method to figure your underpayment for each payment period. File 2012 taxes Also, you cannot use your actual withholding during each period to figure your payments for each period. File 2012 taxes These methods, which may give you a smaller penalty amount, are explained under Figuring Your Underpayment (Part IV, Section A). File 2012 taxes Complete Part III of Form 2210 following the line-by-line instructions in the Instructions for Form 2210. File 2012 taxes Regular Method for Figuring the Penalty (Part IV) You can use the regular method in Part IV of Form 2210 to figure your penalty for underpayment of estimated tax if you paid one or more estimated tax payments earlier than the due date. File 2012 taxes You must use the regular method in Part IV of Form 2210 to figure your penalty for underpayment of estimated tax if any of the following apply to you. File 2012 taxes You paid one or more estimated tax payments on a date after the due date. File 2012 taxes You paid at least one, but less than four, installments of estimated tax. File 2012 taxes You paid estimated tax payments in un- equal amounts. File 2012 taxes You use the annualized income installment method to figure your underpayment for each payment period. File 2012 taxes You use your actual withholding during each payment period to figure your payments. File 2012 taxes Under the regular method, figure your underpayment for each payment period in Section A, then figure your penalty using the Penalty Worksheet in the Instructions for Form 2210. File 2012 taxes Enter the results on line 27 of Section B. File 2012 taxes Figuring Your Underpayment (Part IV, Section A) Figure your underpayment of estimated tax for each payment period in Section A following the line-by-line instructions in the Instructions for Form 2210. File 2012 taxes Complete lines 20 through 26 of the first column before going to line 20 of the next column. File 2012 taxes Required installments—line 18. File 2012 taxes   Your required payment for each payment period (line 18) is usually one-fourth of your required annual payment (Part I, line 9). File 2012 taxes This method—the regular method—is the one to use if you received your income evenly throughout the year. File 2012 taxes   However, if you did not receive your income evenly throughout the year, you may be able to lower or eliminate your penalty by figuring your underpayment using the annualized income installment method. File 2012 taxes First complete Schedule AI (Form 2210), then enter the amounts from line 25 of that schedule on line 18 of Form 2210, Part IV. File 2012 taxes See Annualized Income Installment Method (Schedule AI), later. File 2012 taxes Payments made—line 19. File 2012 taxes   Enter in each column the total of: Your estimated tax paid after the due date for the previous column and by the due date shown at the top of the column, and One-fourth of your withholding. File 2012 taxes For special rules for figuring your payments, see Form 2210 instructions for line 19. File 2012 taxes   If you file Form 1040, your withholding is the amount on line 62, plus any excess social security or tier 1 RRTA tax withholding on line 69. File 2012 taxes If you file Form 1040A, your withholding is the amount on line 36 plus any excess social security or tier 1 RRTA tax withholding included in line 41. File 2012 taxes Actual withholding method. File 2012 taxes    Instead of using one-fourth of your withholding for each quarter, you can choose to use the amounts actually withheld by each due date. File 2012 taxes You can make this choice separately for the tax withheld from your wages and for all other withholding. File 2012 taxes This includes any excess social security and tier 1 RRTA tax withheld. File 2012 taxes   Using your actual withholding may result in a smaller penalty if most of your withholding occurred early in the year. File 2012 taxes   If you use your actual withholding, you must check box D in Form 2210, Part II. File 2012 taxes Then complete Form 2210 using the regular method (Part IV) and file it with your return. File 2012 taxes Worksheet for Form 2210, Part IV, Section B—Figuring the Penalty Figure the amount of your penalty for Section B using the Penalty Worksheet in the Form 2210 instructions. File 2012 taxes The penalty is imposed on each underpayment amount shown on Form 2210, Section A, line 25, for the number of days that it remained unpaid. File 2012 taxes For 2013, there are four rate periods—April 16 through June 30, July 1 through September 30, October 1 through December 31, and January 1, 2014 through April 15, 2014. File 2012 taxes A 3% rate applies to all four periods. File 2012 taxes Payments. File 2012 taxes    Before completing the Penalty Worksheet, it may be helpful to make a list of the payments you made and income tax withheld after the due date (or the last day payments could be made on time) for the earliest payment period an underpayment occurred. File 2012 taxes For example, if you had an underpayment for the first payment period, list your payments after April 15, 2013. File 2012 taxes You can use the table in the Form 2210 instructions to make your list. File 2012 taxes Follow those instructions for listing income tax withheld and payments made with your return. File 2012 taxes Use the list to determine when each underpayment was paid. File 2012 taxes   If you mail your estimated tax payments, use the date of the U. File 2012 taxes S. File 2012 taxes postmark as the date of payment. File 2012 taxes Line 1b. File 2012 taxes   Apply the payments listed to underpayment balance in the first column until it is fully paid. File 2012 taxes Apply payments in the order made. File 2012 taxes Figuring the penalty. File 2012 taxes   If an underpayment was paid in two or more payments on different dates, you must figure the penalty separately for each payment. File 2012 taxes On line 3 of the Penalty Worksheet enter the number of days between the due date (line 2) and the date of each payment on line 1b. File 2012 taxes On line 4 figure the penalty for the amount of each payment applied on line 1b or the amount remaining unpaid. File 2012 taxes If no payments are applied, figure the penalty on the amount on line 1a. File 2012 taxes Aid for counting days. File 2012 taxes    Table 4-1 provides a simple method for counting the number of days between a due date and a payment date. File 2012 taxes Find the number for the date the payment was due by going across to the column of the month the payment was due and moving down the column to the due date. File 2012 taxes In the same manner, find the number for the date the payment was made. File 2012 taxes Subtract the due date “number” from the payment date “number. File 2012 taxes ”   For example, if a payment was due on June 15 (61), but was not paid until September 1 (139), the payment was 78 (139 – 61) days late. File 2012 taxes Table 4-1. File 2012 taxes Calendar To Determine the Number of Days a Payment Is Late Instructions. File 2012 taxes Use this table with Form 2210 if you are completing Part IV, Section B. File 2012 taxes First, find the number for the payment due date by going across to the column of the month the payment was due and moving down the column to the due date. File 2012 taxes Then, in the same manner, find the number for the date the payment was made. File 2012 taxes Finally, subtract the due date number from the payment date number. File 2012 taxes The result is the number of days the payment is late. File 2012 taxes Example. File 2012 taxes The payment due date is June 15 (61). File 2012 taxes The payment was made on November 4 (203). File 2012 taxes The payment is 142 days late (203 – 61). File 2012 taxes Tax Year 2013 Day of 2013 2013 2013 2013 2013 2013 2013 2013 2013 2014 2014 2014 2014 Month April May June July Aug. File 2012 taxes Sept. File 2012 taxes Oct. File 2012 taxes Nov. File 2012 taxes Dec. File 2012 taxes Jan. File 2012 taxes Feb. File 2012 taxes Mar. File 2012 taxes Apr. File 2012 taxes 1   16 47 77 108 139 169 200 230 261 292 320 351 2   17 48 78 109 140 170 201 231 262 293 321 352 3   18 49 79 110 141 171 202 232 263 294 322 353 4   19 50 80 111 142 172 203 233 264 295 323 354 5   20 51 81 112 143 173 204 234 265 296 324 355 6   21 52 82 113 144 174 205 235 266 297 325 356 7   22 53 83 114 145 175 206 236 267 298 326 357 8   23 54 84 115 146 176 207 237 268 299 327 358 9   24 55 85 116 147 177 208 238 269 300 328 359 10   25 56 86 117 148 178 209 239 270 301 329 360 11   26 57 87 118 149 179 210 240 271 302 330 361 12   27 58 88 119 150 180 211 241 272 303 331 362 13   28 59 89 120 151 181 212 242 273 304 332 363 14   29 60 90 121 152 182 213 243 274 305 333 364 15 0 30 61 91 122 153 183 214 244 275 306 334 365 16 1 31 62 92 123 154 184 215 245 276 307 335   17 2 32 63 93 124 155 185 216 246 277 308 336   18 3 33 64 94 125 156 186 217 247 278 309 337   19 4 34 65 95 126 157 187 218 248 279 310 338   20 5 35 66 96 127 158 188 219 249 280 311 339   21 6 36 67 97 128 159 189 220 250 281 312 340   22 7 37 68 98 129 160 190 221 251 282 313 341   23 8 38 69 99 130 161 191 222 252 283 314 342   24 9 39 70 100 131 162 192 223 253 284 315 343   25 10 40 71 101 132 163 193 224 254 285 316 344   26 11 41 72 102 133 164 194 225 255 286 317 345   27 12 42 73 103 134 165 195 226 256 287 318 346   28 13 43 74 104 135 166 196 227 257 288 319 347   29 14 44 75 105 136 167 197 228 258 289   348   30 15 45 76 106 137 168 198 229 259 290   349   31   46   107 138   199   260 291   350   Annualized Income Installment Method (Schedule AI) If you did not receive your income evenly throughout the year (for example, your income from a shop you operated at a marina was much larger in the summer than it was during the rest of the year), you may be able to lower or eliminate your penalty by figuring your underpayment using the annualized income installment method. File 2012 taxes Under this method, your required installment (Part IV, line 18) for one or more payment periods may be less than one-fourth of your required annual payment. File 2012 taxes To figure your underpayment using this method, complete Form 2210, Schedule AI. File 2012 taxes Schedule AI annualizes your tax at the end of each payment period based on your income, deductions, and other items relating to events that occurred from the beginning of the tax year through the end of the period. File 2012 taxes If you use the annualized income installment method, you must check box C in Part II of Form 2210. File 2012 taxes Also, you must attach Form 2210 and Schedule AI to your return. File 2012 taxes If you use Schedule AI for any payment due date, you must use it for all payment due dates. File 2012 taxes Completing Schedule AI. File 2012 taxes   Follow the Form 2210 instructions to complete Schedule AI. File 2012 taxes For each period shown on Schedule AI, figure your income and deductions based on your method of accounting. File 2012 taxes If you use the cash method of accounting (used by most people), include all income actually or constructively received during the period and all deductions actually paid during the period. File 2012 taxes Note. File 2012 taxes Each period includes amounts from the previous period(s). File 2012 taxes Period (a) includes items for January 1 through March 31. File 2012 taxes Period (b) includes items for January 1 through May 31. File 2012 taxes Period (c) includes items for January 1 through August 31. File 2012 taxes Period (d) includes items for the entire year. File 2012 taxes Farmers and Fishermen If you are a farmer or fisherman, the following special rules for underpayment of estimated tax apply to you. File 2012 taxes The penalty for underpaying your 2013 estimated tax will not apply if you file your return and pay all the tax due by March 3, 2014. File 2012 taxes If you are a fiscal year taxpayer, the penalty will not apply if you file your return and pay the tax due by the first day of the third month after the end of your tax year. File 2012 taxes Any penalty you owe for underpaying your 2013 estimated tax will be figured from one payment due date, January 15, 2014. File 2012 taxes The underpayment penalty for 2013 is figured on the difference between the amount of 2013 withholding plus estimated tax paid by the due date and the smaller of: 662/3% (rather than 90%) of your 2013 tax, or 100% of the tax shown on your 2012 return. File 2012 taxes Even if these special rules apply to you, you will not owe the penalty if you meet either of the two conditions discussed under Exceptions . File 2012 taxes See Who Must Pay Estimated Tax in chapter 2 for the definition of a farmer or fisherman who is eligible for these special rules. File 2012 taxes Form 2210-F. File 2012 taxes   Use Form 2210-F to figure any underpayment penalty. File 2012 taxes Do not attach it to your return unless you check a box in Part I. File 2012 taxes However, if none of the boxes apply to you and you owe a penalty, you do not need to attach Form 2210-F. File 2012 taxes Enter the amount from line 16 on Form 1040, line 77 and add the penalty to any balance due on your return or subtract it from your refund. File 2012 taxes Keep your filled-in Form 2210-F for your records. File 2012 taxes    If none of the boxes on Form 2210-F apply to you and you owe a penalty, the IRS can figure your penalty and send you a bill. File 2012 taxes Waiver of Penalty The IRS can waive the penalty for underpayment if either of the following applies. File 2012 taxes You did not make a payment because of a casualty, disaster, or other unusual circumstance and it would be inequitable to impose the penalty. File 2012 taxes You retired (after reaching age 62) or became disabled in 2012 or 2013 and both the following requirements are met. File 2012 taxes You had a reasonable cause for not making the payment. File 2012 taxes Your underpayment was not due to willful neglect. File 2012 taxes How to request a waiver. File 2012 taxes   To request a waiver, see the Instructions for Form 2210. File 2012 taxes Farmers and fishermen. File 2012 taxes   To request a waiver, see the Instructions for Form 2210-F. File 2012 taxes Federally declared disaster. File 2012 taxes   Certain estimated tax payment deadlines for taxpayers who reside or have a business in a federally declared disaster area are postponed for a period during and after the disaster. File 2012 taxes During the processing of your tax return, the IRS automatically identifies taxpayers located in a covered disaster area (by county or parish) and applies the appropriate penalty relief. File 2012 taxes Do not file Form 2210 or 2210-F if your underpayment was due to a federally declared disaster. File 2012 taxes If you still owe a penalty after the automatic waiver is applied, we will send you a bill. File 2012 taxes   Individuals, estates, and trusts not in a covered disaster area but whose books, records, or tax professionals' offices are in a covered area are also entitled to relief. File 2012 taxes Also eligible are relief workers affiliated with a recognized government or charitable organization assisting in the relief activities in a covered disaster area. File 2012 taxes If you meet either of these eligibility requirements, you must call the IRS disaster hotline at 1-866-562-5227 and identify yourself as eligible for this relief. File 2012 taxes   Details on the applicable disaster postponement period can be found at IRS. File 2012 taxes gov. File 2012 taxes Enter Tax Relief in Disaster Situations. File 2012 taxes Select the federally declared disaster that affected you. File 2012 taxes    Worksheet 4-1. File 2012 taxes 2013 Form 2210, Schedule AI—Line 12 Qualified Dividends and Capital Gain Tax Worksheet Note. File 2012 taxes To figure the annualized entries for lines 2, 3, and 5 below, multiply the expected amount for the period by the  annualization amount on line 2 of Schedule AI for the same period. File 2012 taxes                   1. File 2012 taxes Enter line 11 of your Schedule AI, or line 3 from Worksheet 4-2 1. File 2012 taxes       2. File 2012 taxes Enter your annualized qualified dividends for the period 2. File 2012 taxes           3. File 2012 taxes Are you filing Schedule D?               □ Yes. File 2012 taxes Enter the smaller of your annualized amount from line 15 or line 16 of Schedule D. File 2012 taxes If either line 15 or line 16 is blank or a loss, enter -0-. File 2012 taxes 3. File 2012 taxes             □ No. File 2012 taxes Enter your annualized capital gain distributions from Form 1040, line 13             4. File 2012 taxes Add lines 2 and 3   4. File 2012 taxes           5. File 2012 taxes If you are claiming investment interest expense on Form 4952, enter your annualized amount from line 4g of that form. File 2012 taxes Otherwise, enter -0-   5. File 2012 taxes           6. File 2012 taxes Subtract line 5 from line 4. File 2012 taxes If zero or less, enter -0- 6. File 2012 taxes       7. File 2012 taxes Subtract line 6 from line 1. File 2012 taxes If zero or less, enter -0- 7. File 2012 taxes       8. File 2012 taxes Enter: $36,900 if single or married filing separately, $73,800 if married filing jointly or qualifying widow(er), $49,400 if head of household. File 2012 taxes 8. File 2012 taxes       9. File 2012 taxes Enter the smaller of line 1 or line 8 9. File 2012 taxes       10. File 2012 taxes Enter the smaller of line 7 or line 9 10. File 2012 taxes       11. File 2012 taxes Subtract line 10 from line 9. File 2012 taxes This amount is taxed at 0% 11. File 2012 taxes       12. File 2012 taxes Enter the smaller of line 1 or line 6 12. File 2012 taxes       13. File 2012 taxes Enter the amount from line 11 13. File 2012 taxes       14. File 2012 taxes Subtract line 13 from line 12 14. File 2012 taxes       15. File 2012 taxes Multiply line 14 by 15% (. File 2012 taxes 15) 15. File 2012 taxes   16. File 2012 taxes Figure the tax on the amount on line 7. File 2012 taxes If the amount on line 7 is less than $100,000, use the Tax Table in the 2013 Form 1040 instructions to figure this tax. File 2012 taxes If the amount on line 7 is $100,000 or more, use the Tax Computation Worksheet in the 2013 Form 1040 instructions 16. File 2012 taxes   17. File 2012 taxes Add lines 15 and 16 17. File 2012 taxes   18. File 2012 taxes Figure the tax on the amount on line 1. File 2012 taxes If the amount on line 1 is less than $100,000, use the Tax Table in the 2013 Form 1040 instructions to figure this tax. File 2012 taxes If the amount on line 1 is $100,000 or more, use the Tax Computation Worksheet in the 2013 Form 1040 instructions 18. File 2012 taxes   19. File 2012 taxes Tax on all taxable income. File 2012 taxes Enter the smaller of line 17 or line 18. File 2012 taxes Also enter this amount on line 12 of Schedule AI in the appropriate column. File 2012 taxes However, if you are using this worksheet to figure the tax on the amount on line 3 of Worksheet 4-2, enter the amount from line 19 on Worksheet 4-2, line 4 19. File 2012 taxes   Worksheet 4-2. File 2012 taxes 2013 Form 2210, Schedule AI—Line 12 Foreign Earned Income Tax Worksheet Before you begin:If Schedule AI, line 11, is zero for the period, do not complete this worksheet. File 2012 taxes             1. File 2012 taxes Enter the amount from line 11 of Schedule AI for the period 1. File 2012 taxes   2. File 2012 taxes Enter the annualized amount* of foreign earned income and housing amount excluded or deducted (from  Form 2555, lines 45 and 50, or Form 2555-EZ, line 18) in figuring the amount entered for the period on line 1  of Schedule AI 2. File 2012 taxes   3. File 2012 taxes Add lines 1 and 2 3. File 2012 taxes   4. File 2012 taxes Tax on the amount on line 3. File 2012 taxes Use the Tax Table, Tax Computation Worksheet, Form 8615**, Qualified Dividends and Capital Gain Tax Worksheet***, or Schedule D Tax Worksheet***, whichever applies. File 2012 taxes See the 2013 Instructions for Form 1040, line 44, to find out which tax computation method to use. File 2012 taxes (Note. File 2012 taxes You do not have to use the same method for each period on Schedule AI. File 2012 taxes ) 4. File 2012 taxes   5. File 2012 taxes Tax on the amount on line 2. File 2012 taxes If the amount on line 2 is less than $100,000, use the Tax Table in the 2013 Form 1040 instructions to figure this tax. File 2012 taxes If the amount on line 7 is $100,000 or more, use the Tax Computation Worksheet in the 2013 Form 1040 instructions 5. File 2012 taxes   6. File 2012 taxes Subtract line 5 from line 4. File 2012 taxes Enter the result here and on line 12 of Schedule AI. File 2012 taxes If zero or less,  enter -0- 6. File 2012 taxes             * To figure the annualized amount for line 2, multiply the exclusion or deduction for the period by the annualization amount on line 2 of Schedule AI for the same period. File 2012 taxes     ** If you use Form 8615 to figure the tax on line 4 above, enter the amount from line 3 above on line 4 of Form 8615. File 2012 taxes If the child's parent files Form 2555 or 2555-EZ, enter the amounts from lines 3 and 4 of the parent's Foreign Earned Income Tax Worksheet on lines 6 and 10, respectively, of Form 8615. File 2012 taxes Complete the rest of Form 8615 according to its instructions. File 2012 taxes Then complete lines 5 and 6 above. File 2012 taxes     *** Enter the amount from line 3 above on line 1 of the Qualified Dividends and Capital Gain Tax Worksheet (or Worksheet 4-1 in this chapter) or the Schedule D Tax Worksheet, whichever worksheet you use to figure the tax on line 4 above. File 2012 taxes Complete that worksheet through line 6 (line 10 if you use the Schedule D Tax Worksheet). File 2012 taxes Next, determine if you have a capital gain excess. File 2012 taxes     Figuring capital gain excess. File 2012 taxes To find out if you have a capital gain excess for the appropriate period, subtract line 11 of Schedule AI from line 6 of Worksheet 4-1 or your Qualified Dividends and Capital Gain Tax Worksheet (line 10 of your Schedule D Tax Worksheet). File 2012 taxes If the result is more than zero, that amount is your capital gain excess. File 2012 taxes     No capital gain excess. File 2012 taxes If you do not have a capital gain excess, complete the rest of Worksheet 4-1, Qualified Dividends and Capital Gain Tax Worksheet, or the Schedule D Tax Worksheet according to the worksheet's instructions. File 2012 taxes Then complete lines 5 and 6 above. File 2012 taxes     Capital gain excess. File 2012 taxes If you have a capital gain excess, complete a second Worksheet 4-1, Qualified Dividends and Capital Gain Tax Worksheet, or Schedule D Tax Worksheet (whichever applies) as instructed above but in its entirety and with the following additional modifications. File 2012 taxes Then complete lines 5 and 6 above. File 2012 taxes     Make the modifications below only for purposes of filling out Worksheet 4-2 above. File 2012 taxes     a. File 2012 taxes Reduce (but not below zero) the amount you otherwise would enter on line 3 of your Worksheet 4-1, line 3 of your Qualified Dividends and Capital Gain Tax Worksheet, or line 9 of your Schedule D Tax Worksheet by your capital gain excess. File 2012 taxes     b. File 2012 taxes Reduce (but not below zero) the amount you otherwise would enter on line 2 of your Worksheet 4-1, line 2 of your Qualified Dividends and Capital Gain Tax Worksheet, or line 6 of your Schedule D Tax Worksheet by any of your capital gain excess not used in (a) above. File 2012 taxes     c. File 2012 taxes Reduce (but not below zero) the amount on your Schedule D (Form 1040), line 18, by your capital gain excess. File 2012 taxes     d. File 2012 taxes Include your capital gain excess as a loss on line 16 of your Unrecaptured Section 1250 Gain Worksheet in the 2013 Instructions for Schedule D (Form 1040). File 2012 taxes   Prev  Up  Next   Home   More Online Publications