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File My State Taxes For Free Online

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File My State Taxes For Free Online

File my state taxes for free online Publication 721 - Introductory Material Table of Contents Reminders IntroductionOrdering forms and publications. File my state taxes for free online Tax questions. File my state taxes for free online Useful Items - You may want to see: Reminders Future developments. File my state taxes for free online  For the latest information about developments related to Publication 721, such as legislation enacted after it was published, go to www. File my state taxes for free online IRS. File my state taxes for free online gov/pub721. File my state taxes for free online Phased retirement. File my state taxes for free online   The new phased retirement program was signed into law by the Moving Ahead for Progress in the 21st Century Act and will be available for retirement eligible individuals once the regulations for this program are effective. File my state taxes for free online This new program will allow eligible employees to begin receiving annuity payments while working part-time. File my state taxes for free online For more information, go to the Office of Personnel Management (OPM) website at www. File my state taxes for free online opm. File my state taxes for free online gov. File my state taxes for free online Roth Thrift Savings Plan (TSP) balance. File my state taxes for free online  You may be able to contribute to a designated Roth account through the TSP known as the Roth TSP. File my state taxes for free online Roth TSP contributions are after-tax contributions, subject to the same contribution limits as the traditional TSP. File my state taxes for free online Qualified distributions from a Roth TSP are not included in your income. File my state taxes for free online See Thrift Savings Plan in Part II for more information. File my state taxes for free online Rollovers. File my state taxes for free online  You can roll over certain amounts from the CSRS, FERS, or TSP, to a tax-sheltered annuity plan (403(b) plan) or a state or local government section 457 deferred compensation plan. File my state taxes for free online See Rollover Rules in Part II. File my state taxes for free online Rollovers by surviving spouse. File my state taxes for free online  You may be able to roll over a distribution you receive as the surviving spouse of a deceased employee or retiree into a qualified retirement plan or an IRA. File my state taxes for free online See Rollover Rules in Part II. File my state taxes for free online Thrift Savings Plan (TSP) beneficiary participant accounts. File my state taxes for free online  If you are the spouse beneficiary of a decedent's TSP account, you have the option of leaving the death benefit payment in a TSP account in your own name (a beneficiary participant account). File my state taxes for free online The amounts in the beneficiary participant account are neither taxable or reportable until you choose to make a withdrawal, or otherwise receive a distribution from the account. File my state taxes for free online Benefits for public safety officer's survivors. File my state taxes for free online  A survivor annuity received by the spouse, former spouse, or child of a public safety officer killed in the line of duty generally will be excluded from the recipient's income. File my state taxes for free online For more information, see Dependents of public safety officers in Part IV. File my state taxes for free online Uniformed services Thrift Savings Plan (TSP) accounts. File my state taxes for free online  If you have a uniformed services TSP account, it may include contributions from combat zone pay. File my state taxes for free online This pay is tax-exempt and contributions attributable to that pay are tax-exempt when they are distributed from the uniformed services TSP account. File my state taxes for free online However, any earnings on those contributions are subject to tax when they are distributed. File my state taxes for free online The statement you receive from the TSP will separately state the total amount of your distribution and the amount of your taxable distribution for the year. File my state taxes for free online If you have both a civilian and a uniformed services TSP account, you should apply the rules discussed in this publication separately to each account. File my state taxes for free online You can get more information from the TSP website, www. File my state taxes for free online tsp. File my state taxes for free online gov, or the TSP Service Office. File my state taxes for free online Photographs of missing children. File my state taxes for free online  The Internal Revenue Service is a proud partner with the National Center for Missing and Exploited Children. File my state taxes for free online Photographs of missing children selected by the Center may appear in this publication on pages that would otherwise be blank. File my state taxes for free online You can help bring these children home by looking at the photographs and calling 1-800-THE-LOST (1-800-843-5678) if you recognize a child. File my state taxes for free online Introduction This publication explains how the federal income tax rules apply to civil service retirement benefits received by retired federal employees (including those disabled) or their survivors. File my state taxes for free online These benefits are paid primarily under the Civil Service Retirement System (CSRS) or the Federal Employees' Retirement System (FERS). File my state taxes for free online Tax rules for annuity benefits. File my state taxes for free online   Part of the annuity benefits you receive is a tax-free recovery of your contributions to the CSRS or FERS. File my state taxes for free online The rest of your benefits are taxable. File my state taxes for free online If your annuity starting date is after November 18, 1996, you must use the Simplified Method to figure the taxable and tax-free parts. File my state taxes for free online If your annuity starting date is before November 19, 1996, you generally could have chosen to use the Simplified Method or the General Rule. File my state taxes for free online See Part II, Rules for Retirees . File my state taxes for free online Thrift Savings Plan. File my state taxes for free online   The Thrift Savings Plan (TSP) provides federal employees with the same savings and tax benefits that many private employers offer their employees. File my state taxes for free online This plan is similar to private sector 401(k) plans. File my state taxes for free online You can defer tax on part of your pay by having it contributed to your traditional balance in the plan. File my state taxes for free online The contributions and earnings on them are not taxed until they are distributed to you. File my state taxes for free online Also the TSP offers a Roth TSP option. File my state taxes for free online Contributions to this type of balance are after tax and qualified distributions from the account are tax free. File my state taxes for free online See Thrift Savings Plan in Part II. File my state taxes for free online Comments and suggestions. File my state taxes for free online   We welcome your comments about this publication and your suggestions for future editions. File my state taxes for free online   You can write to us at the following address: Internal Revenue Service Tax Forms and Publications Division 1111 Constitution Ave. File my state taxes for free online NW, IR-6526 Washington, DC 20224   We respond to many letters by telephone. File my state taxes for free online Therefore, it would be helpful if you would include your daytime phone number, including the area code, in your correspondence. File my state taxes for free online   You can send your comments from www. File my state taxes for free online irs. File my state taxes for free online gov/formspubs/. File my state taxes for free online Click on “More Information” and then on “Comment on Tax Forms and Publications”. File my state taxes for free online   Although we cannot respond individually to each comment received, we do appreciate your feedback and will consider your comments as we revise our tax products. File my state taxes for free online Ordering forms and publications. File my state taxes for free online   Visit www. File my state taxes for free online irs. File my state taxes for free online gov/formspubs/ to download forms and publications, call 1-800-TAX-FORM (1-800-829-3676), or write to the address below and receive a response within 10 days after your request is received. File my state taxes for free online Internal Revenue Service 1201 N. File my state taxes for free online Mitsubishi Motorway Bloomington, IL 61705-6613 Tax questions. File my state taxes for free online   If you have a tax question, check the information available on IRS. File my state taxes for free online gov or call 1-800-829-1040. File my state taxes for free online We cannot answer tax questions sent to either of the above addresses. File my state taxes for free online Useful Items - You may want to see: Publication 524 Credit for the Elderly or the Disabled 575 Pension and Annuity Income 590 Individual Retirement Arrangements (IRAs) 939 General Rule for Pensions and Annuities Form (and Instructions) CSA 1099R Statement of Annuity Paid CSF 1099R Statement of Survivor Annuity Paid W-4P Withholding Certificate for Pension or Annuity Payments 1099-R Distributions From Pensions, Annuities, Retirement or Profit-Sharing Plans, IRAs, Insurance Contracts, etc. File my state taxes for free online 5329 Additional Taxes on Qualified Plans (including IRAs) and Other Tax-Favored Accounts See How To Get Tax Help near the end of this publication for information about getting publications and forms. File my state taxes for free online Prev  Up  Next   Home   More Online Publications
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Contact Your Local Taxpayer Advocate

The Taxpayer Advocate Service is your voice at the IRS. Our job is to ensure that every taxpayer is treated fairly, and that you know and understand your rights. We offer free help to guide you through the often-confusing process of resolving tax problems that you haven’t been able to solve on your own. Remember, the worst thing you can do is nothing at all.

TAS can help if you can’t resolve your problem with the IRS and:

  • Your problem is causing financial difficulties for you, your family, or your business.
  • You face (or your business is facing) an immediate threat of adverse action.
  • You’ve tried repeatedly to contact the IRS but no one has responded to you, or the IRS hasn’t responded by the date promised.

If you qualify for our help, we’ll do everything we can to get your problem resolved. You'll be assigned to one advocate who will be with you at every turn. Although TAS is independent within the IRS, our advocates know how to work with the IRS to get your problems resolved.

As a taxpayer, you have rights that the IRS must abide by in its dealings with you. Our tax toolkit can help you understand these rights.
 


Here’s how to reach your local Taxpayer Advocate Service office:

There’s also a list of offices in Publication 1546 ( English, Spanish), Taxpayer Advocate Service–Your Voice at the IRS
 

Virtual Tax Help

Need help but don’t have a Taxpayer Advocate Service office near you?  We have a new option!  TAS now offers help through video conferencing.  

How does this work?

You can go to a location in one of the cities listed below and use high-definition two-way video conferencing to get face-to-face help from a taxpayer advocate in another city.  Similar to talking to a case advocate in person, this allows you to discuss your tax matters in a private setting.

Available cities:

Toll-Free Assistance
You can also call this toll-free number to find out if TAS can help you: 1-877-777-4778 or TTY/TTD: 1-800-829-4059. 

You can file Form 911, Request for Taxpayer Advocate Service Assistance, with the Taxpayer Advocate Service, or ask an IRS employee to complete the form on your behalf. Fax or mail the form to your Local Taxpayer Advocate.

 

 

Page Last Reviewed or Updated: 14-Mar-2014

The File My State Taxes For Free Online

File my state taxes for free online 3. File my state taxes for free online   Credit for Withholding and Estimated Tax for 2013 Table of Contents Introduction Topics - This chapter discusses: WithholdingForm W-2 Form W-2G The 1099 Series Form Not Correct Form Received After Filing Separate Returns Fiscal Years (FY) Estimated TaxSeparate Returns Divorced Taxpayers Excess Social Security or Railroad Retirement Tax WithholdingJoint returns. File my state taxes for free online Worksheet for Nonrailroad Employees Worksheets for Railroad Employees Introduction When you file your 2013 income tax return, take credit for all the income tax and excess social security or railroad retirement tax withheld from your salary, wages, pensions, etc. File my state taxes for free online Also take credit for the estimated tax you paid for 2013. File my state taxes for free online These credits are subtracted from your total tax. File my state taxes for free online Because these credits are refundable, you should file a return and claim these credits, even if you do not owe tax. File my state taxes for free online If the total of your withholding and your estimated tax payments for any payment period is less than the amount you needed to pay by the due date for that period, you may be charged a penalty, even if the total of these credits is more than your tax for the year. File my state taxes for free online Topics - This chapter discusses: How to take credit for withholding, How to take credit for estimated taxes you paid, and How to take credit for excess social security, Medicare, or railroad retirement tax withholding. File my state taxes for free online Withholding If you had income tax withheld during 2013, you generally should be sent a statement by January 31, 2014, showing your income and the tax withheld. File my state taxes for free online Depending on the source of your income, you will receive: Form W-2, Wage and Tax Statement, Form W-2G, Certain Gambling Winnings, or A form in the 1099 series. File my state taxes for free online Form W-2 Your employer is required to provide or send Form W-2 to you no later than January 31, 2014. File my state taxes for free online You should receive a separate Form W-2 from each employer you worked for. File my state taxes for free online If you stopped working before the end of 2013, your employer could have given you your Form W-2 at any time after you stopped working. File my state taxes for free online However, your employer must provide or send it to you by January 31, 2014. File my state taxes for free online If you ask for the form, your employer must send it to you within 30 days after receiving your written request or within 30 days after your final wage payment, whichever is later. File my state taxes for free online If you have not received your Form W-2 by January 31, contact your employer or payer to request a copy. File my state taxes for free online If you still do not get the form by February 15, the IRS can help you by requesting the form from your employer. File my state taxes for free online The phone number for the IRS is listed in chapter 5. File my state taxes for free online You will be asked for the following information. File my state taxes for free online Your name, address, city and state, zip code, and social security number. File my state taxes for free online Your employer's name, address, city, state, zip code, and the employer's identification number (if known). File my state taxes for free online An estimate of the wages you earned, the federal income tax withheld, and the period you worked for that employer. File my state taxes for free online The estimate should be based on year-to-date information from your final pay stub or leave-and-earnings statement, if possible. File my state taxes for free online Form W-2 shows your total pay and other compensation and the income tax, social security tax, and Medicare tax that was withheld during the year. File my state taxes for free online Total the federal income tax withheld (shown in box 2 of all Forms W-2 received) and enter that amount on the appropriate line of your tax return. File my state taxes for free online In addition, Form W-2 is used to report any taxable sick pay you received and any income tax withheld from your sick pay. File my state taxes for free online Your sick pay may be combined with other wages in one Form W-2 or you may receive a separate Form W-2 for sick pay. File my state taxes for free online If you file a paper tax return, attach Copy B of Form W-2 to your return. File my state taxes for free online Form W-2G If you had gambling winnings in 2013, the payer may have withheld income tax. File my state taxes for free online If tax was withheld, the payer will give you a Form W-2G showing the amount you won and the amount of tax withheld. File my state taxes for free online Report the amounts you won on line 21 of Form 1040. File my state taxes for free online Take credit for the tax withheld on line 62 of Form 1040. File my state taxes for free online If you had gambling winnings, you must use Form 1040; you cannot use Form 1040A or Form 1040EZ. File my state taxes for free online Gambling losses can be deducted on Schedule A (Form 1040) as a miscellaneous itemized deduction. File my state taxes for free online However, you cannot deduct more than the gambling winnings you report on Form 1040. File my state taxes for free online File Form W-2G with your income tax return only if it shows any federal income tax withheld in box 2. File my state taxes for free online The 1099 Series Most forms in the 1099 series are not filed with your return. File my state taxes for free online In general, these forms should be furnished to you by January 31, 2014. File my state taxes for free online Unless instructed to file any of these forms with your return, keep them for your records. File my state taxes for free online There are several different forms in this series, including: Form 1099-B, Proceeds From Broker and Barter Exchange Transactions; Form 1099-C, Cancellation of Debt; Form 1099-DIV, Dividends and Distributions; Form 1099-G, Certain Government Payments; Form 1099-INT, Interest Income; Form 1099-K, Payment Card and Third-Party Network Transactions; Form 1099-MISC, Miscellaneous Income; Form 1099-OID, Original Issue Discount; Form 1099-PATR, Taxable Distributions Received From Cooperatives; Form 1099-Q, Payments From Qualified Education Programs (Under Sections 529 and 530); Form 1099-R, Distributions From Pensions, Annuities, Retirement or Profit-Sharing Plans, IRAs, Insurance Contracts, etc. File my state taxes for free online ; Form SSA-1099, Social Security Benefit Statement; and Form RRB-1099, Payments by the Railroad Retirement Board. File my state taxes for free online If you received the types of income reported on some forms in the 1099 series, you may not be able to use Form 1040A or Form 1040EZ. File my state taxes for free online See the instructions to these forms for details. File my state taxes for free online Reporting your withholding. File my state taxes for free online   Report on your tax return all federal income tax withholding shown on your Form 1099, Form SSA-1099, and/or Form RRB-1099. File my state taxes for free online Include the amount withheld in the total on line 62 of Form 1040, line 36 of Form 1040A, or line 7 of Form 1040EZ. File my state taxes for free online Form 1099-R. File my state taxes for free online   Attach Form 1099-R to your paper return if federal income tax withholding is shown in box 4. File my state taxes for free online Do not attach any other Form 1099. File my state taxes for free online Form Not Correct If you receive a form with incorrect information, you should ask the payer for a corrected form. File my state taxes for free online Call the telephone number or write to the address given for the payer on the form. File my state taxes for free online The corrected Form W-2G or Form 1099 you receive will have an “X” in the “CORRECTED” box at the top of the form. File my state taxes for free online A special form, Form W-2c, Corrected Wage and Tax Statement, is used to correct a Form W-2. File my state taxes for free online In certain situations, you will receive two forms in place of the original incorrect form. File my state taxes for free online This will happen when your taxpayer identification number is wrong or missing, your name and address are wrong, or you received the wrong type of form (for example, a Form 1099-DIV instead of a Form 1099-INT). File my state taxes for free online One new form you receive will be the same incorrect form or have the same incorrect information, but all money amounts will be zero. File my state taxes for free online This form will have an “X” in the “CORRECTED” box at the top of the form. File my state taxes for free online The second new form should have all the correct information, prepared as though it is the original (the “CORRECTED” box will not be checked). File my state taxes for free online Form Received After Filing If you file your return and you later receive a form for income that you did not include on your return, report the income and take credit for any income tax withheld by filing Form 1040X, Amended U. File my state taxes for free online S. File my state taxes for free online Individual Income Tax Return. File my state taxes for free online Separate Returns If you are married but file a separate return, you can take credit only for the tax withheld from your own income. File my state taxes for free online Do not include any amount withheld from your spouse's income. File my state taxes for free online However, different rules may apply if you live in a community property state. File my state taxes for free online Community property states. File my state taxes for free online   The following are community property states. File my state taxes for free online Arizona. File my state taxes for free online California. File my state taxes for free online Idaho. File my state taxes for free online Louisiana. File my state taxes for free online Nevada. File my state taxes for free online New Mexico. File my state taxes for free online Texas. File my state taxes for free online Washington. File my state taxes for free online Wisconsin. File my state taxes for free online Generally, if you live in a community property state and file a separate return, you and your spouse each must report half of all community income in addition to your own separate income. File my state taxes for free online If you are required to report half of all community income, you are entitled to take credit for half of all taxes withheld on the community income. File my state taxes for free online If you were divorced during the year, each of you generally must report half the community income and can take credit for half the withholding on that community income for the period before the divorce. File my state taxes for free online   For more information on these rules, and some exceptions, see Publication 555, Community Property. File my state taxes for free online Fiscal Years (FY) If you file your tax return on the basis of a fiscal year (a 12-month period ending on the last day of any month except December), you must follow special rules, described below, to determine your credit for federal income tax withholding. File my state taxes for free online Fiscal year withholding. File my state taxes for free online    You can claim credit on your tax return only for the tax withheld during the calendar year (CY) ending within your fiscal year. File my state taxes for free online You cannot claim credit for any of the tax withheld during the calendar year beginning in your fiscal year. File my state taxes for free online You will be able to claim credit for that withholding on your return for your next fiscal year. File my state taxes for free online   The Form W-2 or 1099 you receive for the calendar year that ends during your fiscal year will show the tax withheld and the income you received during that calendar year. File my state taxes for free online   Although you take credit for all the withheld tax shown on the form, report only the part of the income shown on the form that you received during your fiscal year. File my state taxes for free online Add to that the income you received during the rest of your fiscal year. File my state taxes for free online Example. File my state taxes for free online Miles Hanson files his return for a fiscal year ending June 30, 2013. File my state taxes for free online In January 2013, he received a Form W-2 that showed that his wages for 2012 were $31,200 and that his income tax withheld was $3,380. File my state taxes for free online His records show that he had received $15,000 of the wages by June 30, 2012, and $16,200 from July 1 through December 31, 2012. File my state taxes for free online See Table 3-1 . File my state taxes for free online On his return for the fiscal year ending June 30, 2013, Miles will report the $16,200 he was paid in July through December of 2012, plus the $18,850 he was paid during the rest of the fiscal year, January 1, 2013, through June 30, 2013. File my state taxes for free online However, he takes credit for all $3,380 that was withheld during 2012. File my state taxes for free online On his return for the fiscal year ending June 30, 2012, he reported the $15,000 he was paid in January through June 2012, but took no credit for the tax withheld during that time. File my state taxes for free online On his return for the fiscal year ending June 30, 2014, he will take the credit for any tax withheld during 2013 but not for any tax withheld during 2014. File my state taxes for free online Table 3-1. File my state taxes for free online Example for Fiscal Year Ending June 30, 2013—Miles Hanson Date Form W-2 Miles' records Tax return for FY ending 6/30/20121 Tax return for FY ending 6/30/2013 Wages With- holding Wages With- holding Wages With- holding Wages With- holding CY 20122 $31,200 $3,380             1/1/2012 –  6/30/2012     $15,000 $1,600 $15,000       7/1/2012 –  12/31/2012     $16,200 $1,780     $16,200 $3,380 CY 2013 $37,700 $4,316 3             1/1/2013 –  6/30/2013     $18,850 $2,158     $18,850   7/1/2013 –  12/31/2013     $18,850 4 $2,158         1Miles' tax return for FY ending 6/30/2012 also included his wages for 7/1–12/31/2011 and the withholding shown on his 2011 Form W-2. File my state taxes for free online  2Calendar year (January 1 – December 31). File my state taxes for free online   3Withholding shown on 2013 Form W-2 ($4,316) will be included in Miles' tax return for FY ending 6/30/2014, the fiscal year in which calendar year 2013 ends. File my state taxes for free online   4Wages for 7/1–12/31/2013 ($18,850) will be included in Miles' tax return for FY ending 6/30/2014, the fiscal year in which the wages were received. File my state taxes for free online Backup withholding. File my state taxes for free online   If income tax has been withheld under the backup withholding rule, take credit for it on your tax return for the fiscal year in which you received the income. File my state taxes for free online Example. File my state taxes for free online Emily Smith's records show that she received income in November 2013 and February 2014 from which there was backup withholding ($100 and $50, respectively). File my state taxes for free online Emily takes credit for the entire $150 of backup withholding on her tax return for the fiscal year ending September 30, 2014. File my state taxes for free online Estimated Tax Take credit for all your estimated tax payments for 2013 on line 63 of Form 1040 or line 37 of Form 1040A. File my state taxes for free online Include any overpayment from 2012 that you had credited to your 2013 estimated tax. File my state taxes for free online You must use Form 1040 or Form 1040A if you paid estimated tax. File my state taxes for free online You cannot file Form 1040EZ. File my state taxes for free online If you were a beneficiary of an estate or trust, you should receive a Schedule K-1 (Form 1041), Beneficiary's Share of Income, Deductions, Credits, etc. File my state taxes for free online , from the fiduciary. File my state taxes for free online If you have estimated taxes credited to you from the estate or trust (from Schedule K-1 (Form 1041)), you must report the estimated taxes on Schedule E (Form 1040). File my state taxes for free online On the dotted line next to the entry space for line 37 of Schedule E (Form 1040), enter “ES payment claimed” and the amount. File my state taxes for free online However, do not include this amount in the total on line 37. File my state taxes for free online Instead, enter the amount on Form 1040, line 63. File my state taxes for free online This estimated tax payment for 2013 is treated as being made by you on January 15, 2014. File my state taxes for free online Name changed. File my state taxes for free online   If you changed your name, and you made estimated tax payments using your former name, attach a statement to the front of your paper tax return indicating: When you made the payments, The amount of each payment, Your name when you made the payments, and The social security number under which you made the payments. File my state taxes for free online  The statement should cover payments you made jointly with your spouse as well as any you made separately. File my state taxes for free online   Be sure to report the change to your local Social Security Administration office before filing your 2014 tax return. File my state taxes for free online This prevents delays in processing your return and issuing refunds. File my state taxes for free online It also safeguards your future social security benefits. File my state taxes for free online For more information, call the Social Security Administration at 1-800-772-1213. File my state taxes for free online Separate Returns If you and your spouse made separate estimated tax payments for 2013 and you file separate returns, you can take credit only for your own payments. File my state taxes for free online If you made joint estimated tax payments, you must decide how to divide the payments between your returns. File my state taxes for free online One of you can claim all of the estimated tax paid and the other none, or you can divide it in any other way you agree on. File my state taxes for free online If you cannot agree, you must divide the payments in proportion to each spouse's individual tax as shown on your separate returns for 2013. File my state taxes for free online Example. File my state taxes for free online James and Evelyn Brown made joint estimated tax payments for 2013 totaling $3,000. File my state taxes for free online They file separate 2013 Forms 1040. File my state taxes for free online James' tax is $4,000 and Evelyn's is $1,000. File my state taxes for free online If they do not agree on how to divide the $3,000, they must divide it proportionately between their returns. File my state taxes for free online Because James' tax ($4,000) is 80% of the total tax ($5,000), his share of the estimated tax is $2,400 (80% of $3,000). File my state taxes for free online The balance, $600 (20% of $3,000), is Evelyn's share. File my state taxes for free online Divorced Taxpayers If you made joint estimated tax payments for 2013 and you were divorced during the year, either you or your former spouse can claim all of the joint payments, or you each can claim part of them. File my state taxes for free online If you cannot agree on how to divide the payments, you must divide them in proportion to each spouse's individual tax as shown on your separate returns for 2013. File my state taxes for free online See Example earlier under Separate Returns. File my state taxes for free online If you claim any of the joint payments on your tax return, enter your former spouse's social security number (SSN) in the space provided at the top of page 1 of Form 1040 or Form 1040A. File my state taxes for free online If you divorced and remarried in 2013, enter your present spouse's SSN in that space. File my state taxes for free online Enter your former spouse's SSN, followed by “DIV,” under Payments to the left of Form 1040, line 63, or in the blank space to the left of Form 1040A, line 37. File my state taxes for free online Excess Social Security or Railroad Retirement Tax Withholding Most employers must withhold social security tax from your wages. File my state taxes for free online In some cases, however, the federal government and state and local governments do not have to withhold social security tax from their employees' wages. File my state taxes for free online If you work for a railroad employer, that employer must withhold tier 1 railroad retirement (RRTA) tax and tier 2 RRTA tax. File my state taxes for free online Two or more employers. File my state taxes for free online   If you worked for two or more employers in 2013, too much social security tax or tier 1 RRTA tax may have been withheld from your pay. File my state taxes for free online You may be able to claim the excess as a credit against your income tax when you file your return. File my state taxes for free online Table 3-2 shows the maximum amount that should have been withheld for any of these taxes for 2013. File my state taxes for free online Figure the excess withholding on the appropriate worksheet. File my state taxes for free online    Table 3-2. File my state taxes for free online Maximum Social Security and RRTA Withholding for 2013 Type of tax Maximum wages subject to tax Tax rate Maximum tax to be withheld Social security $113,700 6. File my state taxes for free online 2% $7,049. File my state taxes for free online 40 Tier 1 RRTA $113,700 6. File my state taxes for free online 2% $7,049. File my state taxes for free online 40 Tier 2 RRTA $84,300 4. File my state taxes for free online 4% $3,709. File my state taxes for free online 20 Joint returns. File my state taxes for free online   If you are filing a joint return, you and your spouse must figure any excess social security or tier 1 RRTA separately. File my state taxes for free online Note. File my state taxes for free online All wages are subject to Medicare tax withholding. File my state taxes for free online Employer's error. File my state taxes for free online   If you had only one employer and he or she withheld too much social security, Medicare, or tier 1 RRTA tax, ask the employer to refund the excess amount to you. File my state taxes for free online If the employer refuses to refund the overcollection, ask for a statement indicating the amount of the overcollection to support your claim. File my state taxes for free online File a claim for refund using Form 843, Claim for Refund and Request for Abatement. File my state taxes for free online Worksheet for Nonrailroad Employees If you did not work for a railroad during 2013, figure the excess social security withholding on Worksheet 3-1. File my state taxes for free online Note. File my state taxes for free online If you worked for both a railroad employer and a nonrailroad employer, use Worksheet 3-2, to figure excess social security and tier 1 RRTA tax. File my state taxes for free online Where to claim credit for excess social security withholding. File my state taxes for free online   If you file Form 1040, enter the excess on line 69. File my state taxes for free online   If you file Form 1040A, include the excess in the total on line 41. File my state taxes for free online Write “Excess SST” and show the amount of the credit in the space to the left of the line. File my state taxes for free online   You cannot claim excess social security tax withholding on Form 1040EZ. File my state taxes for free online Worksheets for Railroad Employees If you worked for a railroad during 2013, figure your excess withholding on Worksheet 3-2 and 3-3, as appropriate. File my state taxes for free online Where to claim credit for excess tier 1 RRTA withholding. File my state taxes for free online   If you file Form 1040, enter the excess on line 69. File my state taxes for free online   If you file Form 1040A, include the excess in the total on line 41. File my state taxes for free online Write “Excess SST” and show the amount of the credit in the space to the left of the line. File my state taxes for free online   You cannot claim excess tier 1 RRTA withholding on Form 1040EZ. File my state taxes for free online How to claim refund of excess tier 2 RRTA. File my state taxes for free online   To claim a refund of tier 2 tax, use Form 843. File my state taxes for free online Be sure to attach a copy of all of your Forms W-2. File my state taxes for free online   See Worksheet 3-3 and the Instructions for Form 843, for more details. File my state taxes for free online Worksheet 3-1. File my state taxes for free online Excess Social Security—Nonrailroad Employees 1. File my state taxes for free online Add all social security tax withheld (but not more than  $7,049. File my state taxes for free online 40 for each employer). File my state taxes for free online This tax should be shown  in box 4 of your Forms W-2. File my state taxes for free online Enter the total here 1. File my state taxes for free online   2. File my state taxes for free online Enter any uncollected social security tax on tips or group-term life insurance on Form 1040, line 60, identified by “UT” 2. File my state taxes for free online   3. File my state taxes for free online Add lines 1 and 2. File my state taxes for free online If $7,049. File my state taxes for free online 40 or less, stop here. File my state taxes for free online You cannot claim the credit 3. File my state taxes for free online   4. File my state taxes for free online Social security limit 4. File my state taxes for free online $7,049. File my state taxes for free online 40 5. File my state taxes for free online Excess. File my state taxes for free online Subtract line 4 from line 3 5. File my state taxes for free online   Worksheet 3-2. File my state taxes for free online Excess Social Security and Tier 1 RRTA—Railroad Employees 1. File my state taxes for free online Add all social security and tier 1 RRTA tax withheld (but not more than $7,049. File my state taxes for free online 40 for each employer). File my state taxes for free online Social security tax should be shown in box 4 and tier 1 RRTA should be shown  in box 14 of your Forms W-2. File my state taxes for free online Enter the total here 1. File my state taxes for free online   2. File my state taxes for free online Enter any uncollected social security and tier 1 RRTA tax on tips or group-term life insurance on Form 1040, line 60, identified by “UT” 2. File my state taxes for free online   3. File my state taxes for free online Add lines 1 and 2. File my state taxes for free online If $7,049. File my state taxes for free online 40 or less, stop here. File my state taxes for free online You cannot claim the credit 3. File my state taxes for free online   4. File my state taxes for free online Social security and tier 1 RRTA tax limit 4. File my state taxes for free online $7,049. File my state taxes for free online 40 5. File my state taxes for free online Excess. File my state taxes for free online Subtract line 4 from line 3 5. File my state taxes for free online   Worksheet 3-3. File my state taxes for free online Excess Tier 2 RRTA—Railroad Employees 1. File my state taxes for free online Add all tier 2 RRTA tax withheld (but not more than $3,709. File my state taxes for free online 20 for each employer). File my state taxes for free online Box 14 of your Forms W-2 should show tier 2 RRTA tax. File my state taxes for free online Enter the total here 1. File my state taxes for free online   2. File my state taxes for free online Enter any uncollected tier 2 RRTA tax on tips or group-term life insurance on Form 1040, line 60, identified by “UT” 2. File my state taxes for free online   3. File my state taxes for free online Add lines 1 and 2. File my state taxes for free online If $3,709. File my state taxes for free online 20 or less, stop here. File my state taxes for free online You cannot claim the credit. File my state taxes for free online 3. File my state taxes for free online   4. File my state taxes for free online Tier 2 RRTA tax limit 4. File my state taxes for free online $3,709. File my state taxes for free online 20 5. File my state taxes for free online Excess. File my state taxes for free online Subtract line 4 from line 3. File my state taxes for free online 5. File my state taxes for free online   Prev  Up  Next   Home   More Online Publications