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File state tax for free 31. File state tax for free   Impuesto sobre Ingresos No Derivados del Trabajo de Determinados Hijos Table of Contents ¿Que Hay de Nuevo? Introduction Useful Items - You may want to see: Cómo Saber si se Tiene que Utilizar la Declaración del Padre o de la MadrePadres que no Presentan la Declaración Conjunta Elección de los Padres de Declarar los Intereses y Dividendos del HijoConsecuencias de Incluir los Ingresos del Hijo Cómo Calcular los Ingresos del Hijo Cómo Calcular el Impuesto Adicional Impuesto para Determinados Hijos con Ingresos No Derivados del TrabajoCómo Facilitar Información sobre los Padres (líneas A-C del Formulario 8615) Paso 1. File state tax for free Cómo Calcular los Ingresos Netos No Derivados del Trabajo del Hijo (Parte I del Formulario 8615) Paso 2. File state tax for free Cómo Calcular el Impuesto Provisional a la Tasa Impositiva de los Padres (Parte II del Formulario 8615) Paso 3. File state tax for free Cómo Calcular el Impuesto del Hijo (Parte III del Formulario 8615) ¿Que Hay de Nuevo? Impuesto sobre el ingreso neto de inversiones. File state tax for free  Para años empezando después del 31 de diciembre de 2012, el impuesto de un hijo, el cual se calcula en el Formulario 8615, puede estar sujeto al impuesto sobre el ingreso neto de inversiones (NIIT, por sus siglas en inglés). File state tax for free El NIIT es un impuesto de 3. File state tax for free 8% sobre la cantidad menor entre el ingreso neto de inversión o el exceso del ingreso bruto ajustado modificado (MAGI) del hijo que exceda del límite superior específico. File state tax for free Utilice el Formulario 8960, Net Investment Income Tax (Impuesto sobre ingreso neto de inversiones), en inglés, para calcular este impuesto. File state tax for free Para más información sobre el NIIT, visite www. File state tax for free irs. File state tax for free gov e ingrese “Net Investment Income Tax” en la casilla de búsqueda “Search” (Buscar), en inglés. File state tax for free Introduction Este capítulo explica los dos requisitos siguientes, los cuales podrían afectar el impuesto sobre ingresos no derivados del trabajo de determinados hijos: Si los ingresos procedentes de intereses y dividendos del hijo (incluidas las distribuciones de ganancias de capital) totalizan menos de $10,000, el padre o la madre tal vez pueda optar por incluir dichos ingresos en la declaración de uno de los padres en vez de presentar una declaración a nombre del hijo. File state tax for free Vea Elección de los Padres de Declarar Intereses y Dividendos del Hijo , más adelante. File state tax for free Si el total de intereses, dividendos y otros ingresos no derivados del trabajo del hijo sobrepasa $2,000, una parte de dichos ingresos podría estar sujeta a la misma tasa de impuesto que la de sus padres en lugar de estar sujeta a la tasa del hijo. File state tax for free (Vea Impuesto para Determinados Hijos con Ingresos No Derivados del Trabajo , más adelante). File state tax for free En lo que concierne a estos requisitos, el término “hijo” abarca a hijos legalmente adoptados e hijastros. File state tax for free Estos requisitos corresponden tanto si el hijo es dependiente como si no lo es. File state tax for free Useful Items - You may want to see: Publicación 929 Tax Rules for Children and Dependents (Requisitos tributarios para hijos y dependientes), en inglés Formulario (e Instrucciones) 8615 Tax for Certain Children Who Have Unearned Income (Impuesto para determinados hijos con ingresos no derivados del trabajo), en inglés 8814 Parents' Election To Report Child's Interest and Dividends (Elección de los padres de declarar los intereses y dividendos del hijo), en inglés Cómo Saber si se Tiene que Utilizar la Declaración del Padre o de la Madre Si los padres del hijo están casados el uno con el otro y presentan una declaración conjunta, básese en la declaración conjunta para calcular el impuesto sobre los ingresos no derivados del trabajo de dicho hijo. File state tax for free La tasa impositiva y otra información de dicha declaración se utiliza para calcular el impuesto del hijo según se explica más adelante bajo Impuesto para Determinados Hijos con Ingresos No Derivados del Trabajo . File state tax for free Padres que no Presentan la Declaración Conjunta Para los padres que no presenten la declaración conjunta, los siguientes temas aclaran, cuál declaración de impuestos de los padres tiene que utilizar para calcular el impuesto. File state tax for free Sólo el padre o la madre cuya declaración se utilice puede elegir la opción descrita bajo Elección de los Padres de Declarar Intereses y Dividendos del Hijo . File state tax for free Padres casados. File state tax for free   Si los padres del hijo presentan declaraciones por separado, utilice la declaración de quien tenga el mayor ingreso tributable. File state tax for free Padres que no viven juntos. File state tax for free   Si los padres del hijo están casados el uno con el otro pero no viven juntos, y el padre o la madre con quien vive el hijo (el padre o la madre con custodia) se considera no casado, utilice la declaración del padre o de la madre con custodia. File state tax for free Si el padre o la madre con custodia no es considerado no casado, utilice la declaración de quien tenga el mayor ingreso tributable. File state tax for free   Para una explicación sobre cuándo una persona casada que vive aparte de su cónyuge es considerada no casada, vea Cabeza de Familia en el capítulo 2. File state tax for free Padres divorciados. File state tax for free   Si los padres del hijo están divorciados o legalmente separados y el padre o la madre que tuvo la custodia del hijo durante la mayor parte del año (el padre o la madre con custodia) no se ha vuelto a casar, utilice la declaración del padre o de la madre con custodia. File state tax for free Padre o madre con custodia que se ha vuelto a casar. File state tax for free   Si el padre o la madre con custodia ha vuelto a casarse, el padrastro o la madrastra (en vez del padre o la madre sin custodia) se considera el otro padre o la otra madre del hijo. File state tax for free Por lo tanto, si el padre o la madre con custodia y el padrastro o la madrastra presentan una declaración conjunta, utilice dicha declaración conjunta. File state tax for free No utilice la declaración del padre o de la madre sin custodia. File state tax for free   Si el padre o la madre con custodia está casado con el padrastro o la madrastra pero presentan declaraciones por separado, utilice la declaración de quien tenga el mayor ingreso tributable. File state tax for free Si el padre o la madre con custodia está casado con el padrastro o la madrastra pero no viven juntos, corresponde el tema anterior Padres que no viven juntos . File state tax for free Padres que nunca se han casado. File state tax for free   Si los padres del hijo nunca han estado casados el uno con el otro pero vivieron juntos durante todo el año, utilice la declaración de quien tenga el mayor ingreso tributable. File state tax for free Si los padres no vivieron juntos durante todo el año, corresponden los requisitos explicados anteriormente bajo Padres divorciados . File state tax for free Padre viudo o madre viuda que se vuelve a casar. File state tax for free   Si un viudo o una viuda vuelve a casarse, el nuevo cónyuge se considera el otro padre o la otra madre del hijo. File state tax for free En este caso, corresponden los requisitos explicados anteriormente bajo Padre o madre con custodia que se ha vuelto a casar . File state tax for free Elección de los Padres de Declarar los Intereses y Dividendos del Hijo Tal vez pueda optar por incluir los ingresos de su hijo procedentes de intereses y dividendos (incluidas las distribuciones de ganancias de capital) en la declaración de impuestos. File state tax for free En tal caso, su hijo no estará obligado a presentar una declaración. File state tax for free Puede elegir esta opción sólo si se cumplen todas las condiciones siguientes: Su hijo tenía menos de 19 años de edad (o tenía menos de 24 años si era estudiante a tiempo completo) al finalizar el año. File state tax for free Su hijo recibió ingresos sólo de intereses y dividendos (incluidas las distribuciones de ganancias de capital y dividendos del Alaska Permanent Fund (Fondo Permanente de Alaska)). File state tax for free Los ingresos brutos del hijo eran menos de $10,000. File state tax for free El hijo está obligado a presentar la declaración a no ser que usted elija incluir estos ingresos. File state tax for free El hijo no presenta una declaración conjunta correspondiente al año actual. File state tax for free No se efectuó ningún pago de impuestos estimados para el año ni se aplicó a este año ningún pago del año anterior (ni de una declaración enmendada) en exceso bajo el nombre y número de Seguro Social de su hijo. File state tax for free No se retuvo de los ingresos de su hijo ningún impuesto federal sobre los ingresos conforme a las reglas de la retención adicional. File state tax for free Usted es el padre o la madre cuya declaración se tiene que utilizar al aplicar los requisitos tributarios especiales para hijos. File state tax for free (Vea Cómo Saber si se Tiene que Utilizar la Declaración del Padre o de la Madre , anteriormente). File state tax for free Estas condiciones se hallan también en la Figura 31-A. File state tax for free Determinados cumpleaños el 1 de enero. File state tax for free   Un hijo que haya nacido el 1 de enero de 1995 se considerará de 19 años de edad al final del año 2013. File state tax for free Usted no puede optar por declarar los intereses y dividendos de tal hijo a menos que éste fuera estudiante a tiempo completo. File state tax for free   Aquel hijo que haya nacido el 1 de enero de 1990 se considerará de 24 años de edad al final del año 2013. File state tax for free Usted no puede optar por declarar los intereses y dividendos de tal hijo. File state tax for free Estudiante a tiempo completo. File state tax for free   Un estudiante a tiempo completo es un hijo matriculado como tal durante alguna parte de cada uno de 5 meses del año calendario en una escuela o que asistió a tiempo completo a un curso de capacitación agrícola ofrecido sobre el terreno por una escuela, agencia del estado, condado o gobierno local. File state tax for free El término “escuela” abarca escuelas politécnicas, profesionales e industriales. File state tax for free Una escuela no incluye un curso de capacitación en el trabajo, escuela por correspondencia, ni escuelas que ofrecen cursos sólo por Internet. File state tax for free Cómo optar por incluir los ingresos de su hijo. File state tax for free   Elija incluir los ingresos de su hijo adjuntando el Formulario 8814 al Formulario 1040. File state tax for free (Si opta por hacer esto, no puede presentar el Formulario 1040A ni el Formulario 1040EZ). File state tax for free Adjunte un Formulario 8814 distinto correspondiente a cada hijo cuyos ingresos desee incluir. File state tax for free Puede incluir los ingresos de uno o más hijos y no incluir los ingresos de otros. File state tax for free Consecuencias de Incluir los Ingresos del Hijo El impuesto federal sobre los ingresos de su hijo podría ser mayor si opta por usar el Formulario 8814. File state tax for free La tasa impositiva podría ser más alta. File state tax for free   Si su hijo recibió dividendos calificados o distribuciones de ganancias de capital, usted podría pagar hasta $100 adicionales de impuestos si incluye los ingresos de su hijo en vez de presentar una declaración de impuestos por separado a nombre del hijo. File state tax for free Esto se debe a que la tasa impositiva que corresponde a los ingresos de su hijo entre $1,000 y $2,000 es de 10% si usted opta por incluirlos. File state tax for free No obstante, si presenta una declaración por separado en nombre del hijo, la tasa impositiva podría bajar hasta 0% (porcentaje de cero) debido a las tasas impositivas preferentes para dividendos calificados y distribuciones de ganancias de capital. File state tax for free Deducciones que no puede tomar. File state tax for free   Al hacer la elección de incluir estos ingresos en el Formulario 8814, no puede tomar ninguna de las deducciones siguientes a la que el hijo tendría derecho en su propia declaración. File state tax for free La deducción estándar adicional si el hijo es ciego. File state tax for free La deducción por una multa por el retiro prematuro de los ahorros de su hijo. File state tax for free Deducciones detalladas (como gastos de inversiones de su hijo o donaciones caritativas). File state tax for free Deducciones o créditos reducidos. File state tax for free   Si utiliza el Formulario 8814, su ingreso bruto ajustado aumentado podría reducir determinados créditos o deducciones en la declaración, incluyendo lo siguiente: Deducciones por aportaciones a una cuenta de ahorros tradicional para la jubilación (IRA, por sus siglas en inglés). File state tax for free Deducciones por intereses sobre un préstamo de estudios. File state tax for free Deducciones detalladas por gastos médicos, pérdidas por hecho fortuito y robo y ciertos gastos misceláneos. File state tax for free Crédito por gastos del cuidado de hijos y dependientes. File state tax for free Crédito tributario por hijos. File state tax for free Créditos tributarios por estudios. File state tax for free Crédito por ingreso del trabajo. File state tax for free Figura 31-A. File state tax for free ¿Puede Incluir Usted en su Declaración de Impuestos los Ingresos de su Hijo? Please click here for the text description of the image. File state tax for free Figura 31–A. File state tax for free ¿Puede Incluir Usted en su Declaración de Impuestos los Ingresos de su Hijo? Multa por pago insuficiente del impuesto estimado. File state tax for free   Si elige incluir estos ingresos para 2013 y no se le retuvo impuesto suficiente o no pagó suficiente impuesto estimado para saldar los impuestos adeudados, podría estar sujeto a una multa. File state tax for free Si piensa elegir lo mismo para 2014, es posible que necesite aumentar la retención de impuestos federales sobre el ingreso o los pagos de impuesto estimado para evitar la multa. File state tax for free Vea el capítulo 4 para más información. File state tax for free Cómo Calcular los Ingresos del Hijo Utilice la Parte I del Formulario 8814 para calcular los ingresos de su hijo procedentes de intereses y dividendos declarados por usted. File state tax for free A sus ingresos sólo se le añade la cantidad que sea superior a $2,000. File state tax for free La cantidad superior a $2,000 se indica en la línea 6 del Formulario 8814. File state tax for free A menos que los ingresos del hijo abarquen dividendos calificados o distribuciones de ganancias de capital (explicadas a continuación), la misma cantidad se indica en la línea 12 del Formulario 8814. File state tax for free Incluya la cantidad de la línea 12 del Formulario 8814 en la línea 21 del Formulario 1040. File state tax for free Anote en inglés “Form 8814” en la línea de puntos al lado de la línea 21. File state tax for free Si presenta más de un Formulario 8814, incluya el total de los montos de la línea 12 de todos los Formularios 8814 en la línea 21 del Formulario 1040. File state tax for free Distribuciones de ganancias de capital y dividendos calificados. File state tax for free   Si se incluye alguna distribución de ganancias de capital en los ingresos de dividendos de su hijo, vea Capital gain distributions (Distribuciones de ganancias de capital) bajo Figuring Child's Income (Cómo calcular los ingresos del hijo) en la Parte 2 de la Publicación 929, en inglés. File state tax for free Si se incluye algún dividendo calificado en los ingresos de dividendos de su hijo, vea Qualified dividends (Dividendos calificados) bajo Figuring Child's Income (Cómo calcular los ingresos del hijo) en la Parte 2 de la Publicación 929, en inglés. File state tax for free Cómo Calcular el Impuesto Adicional Utilice la Parte II del Formulario 8814 para calcular el impuesto sobre los $2,000 de los intereses y dividendos de su hijo que no incluya usted en sus ingresos. File state tax for free Este impuesto se suma al impuesto calculado sobre los ingresos suyos. File state tax for free Dicho impuesto adicional es la cantidad que sea menor entre: El 10% (multiplicado por la cantidad de los ingresos brutos de su hijo menos $1,000) o $100. File state tax for free Incluya el monto de la línea 15 de todos los Formularios 8814 en el total de la línea 44 del Formulario 1040. File state tax for free Marque el recuadro a de la línea 44 del Formulario 1040. File state tax for free Figura 31-B. File state tax for free ¿Tiene que Utilizar el Formulario 8615 para Calcular los Impuestos de su Hijo? Please click here for the text description of the image. File state tax for free Figura 31-B. File state tax for free ¿Tiene que Utilizar el Formulario 8615 para Calcular los Impuestos de su Hijo? Impuesto para Determinados Hijos con Ingresos No Derivados del Trabajo Si el total de intereses, dividendos y otros ingresos no derivados del trabajo de un hijo sobrepasa $2,000, una parte de dichos ingresos podría estar sujeta a la misma tasa impositiva que la de sus padres en lugar de estar sujeta a la tasa del hijo. File state tax for free Si el padre o la madre no elige, o no puede elegir, incluir los ingresos del hijo en su declaración, utilice el Formulario 8615 para calcular los impuestos del hijo. File state tax for free Adjunte el formulario completado al Formulario 1040 o al Formulario 1040A del hijo. File state tax for free Cuándo se tiene que presentar el Formulario 8615. File state tax for free   El Formulario 8615 tiene que presentarse para un hijo si se dan todas las siguientes condiciones: Los ingresos del hijo no derivados del trabajo eran superiores a $2,000. File state tax for free El hijo está obligado a presentar una declaración para 2013. File state tax for free Dicho hijo: Era menor de 18 años de edad al final del año, Tenía 18 años a finales del año y su ingreso del trabajo no constituía más de la mitad de su manutención o Era estudiante a tiempo completo mayor de 18 años y menor de 24 años al finalizar el año y su ingreso del trabajo no constituía más de la mitad de la manutención suya. File state tax for free Por lo menos uno de los padres del hijo estaba vivo al finalizar el año 2013. File state tax for free El hijo no presenta una declaración conjunta para 2013. File state tax for free Estas condiciones se hallan también en la Figura 31-B. File state tax for free Ingreso del trabajo. File state tax for free   El ingreso del trabajo incluye sueldos, salarios, propinas y otras remuneraciones recibidas por servicios personales que usted prestó. File state tax for free No incluye los ingresos no derivados del trabajo según se define más adelante en este capítulo. File state tax for free Manutención. File state tax for free   La manutención de su hijo incluye todas las cantidades gastadas para proveerle alimentos, alojamiento, ropa, educación, cuidado médico y dental, recreación, transporte y necesidades similares. File state tax for free Al calcular la manutención de su hijo, incluya aquélla proporcionada por usted, su hijo y otras personas. File state tax for free Sin embargo, no se considera como manutención una beca que su hijo haya recibido si éste es estudiante a tiempo completo. File state tax for free Vea el capítulo 3 para más detalles acerca de la manutención. File state tax for free Determinados cumpleaños el 1 de enero. File state tax for free   Utilice la siguiente tabla para saber si determinados hijos con cumpleaños en el 1 de enero cumplen la condición 3 bajo Cuándo se tiene que presentar el Formulario 8615. File state tax for free    SI un hijo nació. File state tax for free . File state tax for free . File state tax for free ENTONCES, al finalizar 2013, se considera que el hijo tiene. File state tax for free . File state tax for free . File state tax for free el 1 de enero de 1996 18 años* el 1 de enero de 1995 19 años** el 1 de enero de 1990 24 años*** *Este hijo no es menor de 18 años. File state tax for free El hijo cumple la condición 3 sólo si éste no tuvo ingresos derivados del trabajo superiores a más de la mitad de la manutención suya. File state tax for free  **El hijo cumple la condición 3 sólo si éste era estudiante a tiempo completo y no tuvo ingresos derivados del trabajo superiores a más de la mitad de la manutención suya. File state tax for free  ***No utilice el Formulario 8615 para este hijo. File state tax for free Cómo Facilitar Información sobre los Padres (líneas A-C del Formulario 8615) En las líneas A y B del Formulario 8615, escriba el nombre y número de Seguro Social de los padres. File state tax for free (Si los padres presentaron una declaración conjunta, escriba el nombre y número de Seguro Social que aparezca primero en la declaración conjunta). File state tax for free En la línea C, marque el recuadro correspondiente al estado civil para efectos de la declaración del padre o de la madre. File state tax for free Vea Cómo Saber si se Tiene que Utilizar la Declaración del Padre o de la Madre al principio de este capítulo para información sobre qué información de la declaración de los padres tiene que utilizar para llenar el Formulario 8615. File state tax for free Padre o madre con año tributario distinto. File state tax for free   Si el padre o la madre y el hijo no tienen el mismo año tributario, complete el Formulario 8615 utilizando la información de la declaración del padre o de la madre para el año tributario que finalice durante el año tributario del hijo. File state tax for free Si no se obtiene a tiempo la información de la declaración del padre o de la madre. File state tax for free   Si la información necesaria de la declaración de los padres no se obtiene para la fecha de vencimiento del plazo de entrega de la declaración del hijo (normalmente el 15 de abril), puede utilizar cálculos aproximados para presentar la declaración. File state tax for free   Puede utilizar cualquier cálculo aproximado razonable. File state tax for free Dicho cálculo puede derivarse de información de la declaración del año anterior. File state tax for free Si utiliza un cálculo aproximado en el Formulario 8615, anote en inglés, “Estimated” (Aproximado) en la línea junto a dicha cantidad. File state tax for free    Cuando obtenga la información correcta, presente una declaración enmendada utilizando el Formulario 1040X, Amended U. File state tax for free S. File state tax for free Individual Income Tax Return (Declaración enmendada de impuestos sobre el ingreso personal de los Estados Unidos), en inglés. File state tax for free   En vez de utilizar cálculos aproximados, quizás pueda conseguir una prórroga automática de 6 meses para presentar la declaración de impuestos si para la fecha de vencimiento del plazo de entrega de la misma, presenta el Formulario 4868(SP), Solicitud de Prórroga Automática para Presentar la Declaración del Impuesto sobre el Ingreso Personal de los Estados Unidos (o el Formulario 4868, en inglés). File state tax for free Las prórrogas se explican en el capítulo 1 . File state tax for free Paso 1. File state tax for free Cómo Calcular los Ingresos Netos No Derivados del Trabajo del Hijo (Parte I del Formulario 8615) Al calcular el impuesto de un hijo utilizando el Formulario 8615, el primer paso es calcular los ingresos netos no derivados del trabajo del hijo. File state tax for free Para hacerlo, utilice la Parte I del Formulario 8615. File state tax for free Línea 1 (ingresos no derivados del trabajo). File state tax for free   Si el hijo no recibió ingresos del trabajo, anote en esta línea los ingresos brutos ajustados indicados en la declaración del hijo. File state tax for free Los ingresos brutos ajustados aparecen en la línea 38 del Formulario 1040 o en la línea 22 del Formulario 1040A. File state tax for free No se puede utilizar el Formulario 1040EZ si se tiene que presentar el Formulario 8615. File state tax for free   Si el hijo sí recibió ingresos del trabajo, calcule la cantidad a anotar en la línea 1 del Formulario 8615 utilizando la hoja de trabajo de las instrucciones del formulario. File state tax for free   No obstante, si el hijo: ha excluido de la declaración algunos ingresos ganados en el extranjero, ha deducido alguna pérdida del trabajo por cuenta propia o ha deducido alguna pérdida neta de operación de otro año, utilice la Alternate Worksheet (Hoja de trabajo alternativa) para la línea 1 del Formulario 8615 que se encuentra en la Publicación 929, en inglés, para calcular la cantidad a anotar en la línea 1 del Formulario 8615. File state tax for free Definición de los ingresos no derivados del trabajo. File state tax for free   Los ingresos no derivados del trabajo generalmente son todos los ingresos que no sean sueldos, salarios ni otras cantidades recibidas como pago por trabajo que de hecho se haya realizado. File state tax for free Dichos ingresos abarcan los intereses tributables, dividendos (inclusive las distribuciones de ganancias de capital), ganancias de capital, compensación por desempleo, la parte sujeta a impuestos de pagos del Seguro Social y pensiones y determinadas distribuciones de fideicomisos. File state tax for free Además, los ingresos no derivados del trabajo abarcan cantidades derivadas de bienes que el hijo haya adquirido con ingresos del trabajo (como intereses sobre una cuenta de ahorros en la que el hijo haya depositado sueldos). File state tax for free Ingresos no sujetos a impuestos. File state tax for free   Para este fin, los ingresos no derivados del trabajo sólo abarcan cantidades que su hijo tenga que incluir en el total de ingresos. File state tax for free No se incluyen los ingresos no tributables no derivados del trabajo, tales como los intereses exentos de impuestos y la parte no tributable de pagos del Seguro Social y pensiones. File state tax for free Ingresos procedentes de bienes recibidos como regalo. File state tax for free   Los ingresos no derivados del trabajo de un hijo abarcan todo ingreso generado por bienes que pertenezcan al hijo. File state tax for free Esto es así aun si se le traspasaron los bienes al hijo, independientemente de cuándo se traspasaron o se compraron dichos bienes ni quién los traspasó. File state tax for free   Los ingresos no derivados del trabajo de un hijo incluyen ingresos generados por bienes dados al hijo como regalo. File state tax for free Esto incluye regalos dados al hijo por los abuelos o cualquier otra persona y regalos dados conforme a la Uniform Gift to Minors Act (Ley de Uniformidad Respecto a Regalos a Menores). File state tax for free Ejemplo. File state tax for free Amanda Naranjo, de 13 años de edad, recibió los siguientes ingresos: Dividendos — $800 Salarios — $2,100 Intereses tributables — $1,200 Intereses exentos de impuestos — $100 Ganancias netas de capital — $100 Los dividendos eran dividendos calificados sobre acciones que le habían regalado sus abuelos. File state tax for free Los ingresos no derivados del trabajo de Amanda son $2,100. File state tax for free Éste es el total de dividendos ($800), intereses tributables ($1,200) y ganancias netas de capital ($100). File state tax for free Su salario se considera ingreso del trabajo, y no de ingreso no derivado del trabajo porque se le paga por un trabajo que de hecho se ha realizado. File state tax for free No se incluyen los intereses exentos de impuestos porque éstos no están sujetos a impuestos. File state tax for free Ingresos provenientes de fideicomisos. File state tax for free   Si el hijo es beneficiario de un fideicomiso, las distribuciones de intereses, dividendos, ganancias de capital y otros ingresos no derivados del trabajo tributables procedentes de dicho fideicomiso se consideran ingresos no derivados del trabajo del hijo. File state tax for free   No obstante, para llenar el Formulario 8615, una distribución tributable de un fideicomiso calificado establecido para casos de incapacidad no se considera ingresos no derivados del trabajo sino ingresos del trabajo. File state tax for free Línea 2 (deducciones). File state tax for free   Si el hijo no detalla las deducciones en el Anexo A del Formulario 1040, anote $2,000 en la línea 2. File state tax for free   Si el hijo sí detalla las deducciones, anote en la línea 2 la cantidad mayor entre: $1,000 más la parte de las deducciones detalladas del hijo de la línea 29 del Anexo A del Formulario 1040 que esté directamente relacionada con la generación de ingresos no derivados del trabajo anotados en la línea 1 o $2,000. File state tax for free Relación directa entre las deducciones y la generación de ingresos no derivados del trabajo. File state tax for free   Se considera que las deducciones detalladas están directamente relacionadas con la generación de ingresos no derivados del trabajo si las mismas corresponden a gastos pagados para generar o cobrar ingresos sujetos a impuestos o para administrar, conservar o mantener bienes cuyo fin es generar ingresos. File state tax for free Esos gastos abarcan cargos por custodia y servicios, cargos por servicios de cobro de intereses y dividendos tributables y determinados cargos por asesoramiento sobre inversiones. File state tax for free   Estos gastos se suman a otras deducciones detalladas misceláneas en el Anexo A (Formulario 1040). File state tax for free Sólo se puede deducir la cantidad que sea superior al 2% de los ingresos brutos ajustados del hijo. File state tax for free Vea el capítulo 28 para más información. File state tax for free Ejemplo 1. File state tax for free Roberto, de 12 años de edad, tiene ingresos no derivados del trabajo de $8,000, sin otros ingresos ni ajustes a los ingresos. File state tax for free Tiene deducciones detalladas de $300 (netas del límite del 2%) que están directamente relacionadas con sus ingresos no derivados del trabajo. File state tax for free Tiene ingresos brutos ajustados de $8,000 que se anotan en la línea 38 del Formulario 1040 y en la línea 1 del Formulario 8615. File state tax for free En la línea 2 se anotan $2,000 porque dicha cantidad supera la suma de $1,000 más las deducciones detalladas de $300 directamente relacionadas con la generación de ingresos de inversiones. File state tax for free Ejemplo 2. File state tax for free Elena, de 8 años de edad, tiene ingresos no derivados del trabajo de $16,000 y tiene una multa de $100 por retiro prematuro. File state tax for free No tiene otros ingresos. File state tax for free Tiene deducciones detalladas de $1,050 (netas del límite del 2%) que están directamente relacionadas con la generación de sus ingresos no derivados del trabajo. File state tax for free Sus ingresos brutos ajustados, anotados en la línea 1, son $15,900 ($16,000 − $100). File state tax for free La cantidad de la línea 2 es $2,050. File state tax for free Ésta es la cantidad mayor de: $1,000 más los $1,050 de deducciones detalladas directamente relacionadas con la generación de ingresos de inversiones o $2,000. File state tax for free Línea 3. File state tax for free   De la línea 1 reste la línea 2 y anote el resultado en esta línea. File state tax for free Si es cero o menos, no llene el resto del formulario. File state tax for free No obstante, tiene que adjuntar el Formulario 8615 a la declaración del hijo. File state tax for free Calcule el impuesto sobre los ingresos tributables del hijo de manera normal. File state tax for free Línea 4 (ingresos tributables del hijo). File state tax for free   Anote en la línea 4 los ingresos tributables del hijo provenientes de la línea 43 del Formulario 1040 o de la línea 27 del Formulario 1040A. File state tax for free   Sin embargo, si el hijo presenta el Formulario 2555 o el Formulario 2555-EZ para declarar la exclusión de ingresos ganados en el extranjero, la exclusión por concepto de vivienda o la deducción por concepto de vivienda, vea las Instrucciones del Formulario 8615 o la Publicación 929, ambas en inglés. File state tax for free Línea 5 (ingresos netos no derivados del trabajo). File state tax for free   Los ingresos netos no derivados del trabajo del hijo no pueden sobrepasar sus ingresos tributables. File state tax for free Anote en la línea 5 del Formulario 8615 la cantidad de la línea 3 o la línea 4, la que sea menor. File state tax for free Esta cantidad corresponde a los ingresos netos no derivados del trabajo del hijo. File state tax for free   Si es cero o menos, no llene el resto del formulario. File state tax for free No obstante, tiene que adjuntar el Formulario 8615 a la declaración del hijo. File state tax for free Calcule el impuesto sobre los ingresos tributables del hijo de manera normal. File state tax for free Paso 2. File state tax for free Cómo Calcular el Impuesto Provisional a la Tasa Impositiva de los Padres (Parte II del Formulario 8615) El siguiente paso al llenar el Formulario 8615 es calcular un impuesto provisional sobre los ingresos netos no derivados del trabajo del hijo utilizando la tasa impositiva del padre o de la madre. File state tax for free El impuesto provisional a la tasa impositiva del padre o de la madre es la diferencia entre el impuesto sobre los ingresos tributables del padre o de la madre calculados con los ingresos netos no derivados del trabajo del hijo (más los ingresos netos no derivados del trabajo de cualquier otro hijo cuyo Formulario 8615 incluya la información de la declaración de impuestos del padre o de la madre) y el impuesto calculado sin dichos ingresos. File state tax for free Al calcular el impuesto provisional a la tasa impositiva del padre o de la madre en el Formulario 8615, no vuelva a calcular las exclusiones, deducciones ni créditos en la declaración del padre o de la madre debido a los ingresos netos no derivados del trabajo del hijo. File state tax for free Por ejemplo, no vuelva a calcular la deducción por gastos médicos. File state tax for free Calcule el impuesto provisional en las líneas 6 a 13 del Formulario 8615. File state tax for free Nota: Si el hijo o el padre o la madre tiene pérdidas o ganancias de capital, obtenga la Publicación 929, en inglés, para información que le será de ayuda al completar la Parte II del Formulario 8615. File state tax for free Línea 6 (ingresos tributables del padre o de la madre). File state tax for free   Anote en la línea 6 los ingresos tributables del padre o de la madre provenientes de la línea 43 del Formulario 1040, de la línea 27 del Formulario 1040A o la línea 6 del Formulario 1040EZ. File state tax for free   Si utilizó la Foreign Earned Income Tax Worksheet (Hoja de trabajo para el impuesto sobre los ingresos del trabajo en el extranjero) de las instrucciones del Formulario 1040 para calcular el impuesto correspondiente al padre o a la madre, anote la cantidad de la línea 3 de dicha hoja de trabajo en vez de los ingresos tributables del padre o de la madre. File state tax for free Línea 7 (ingresos netos no derivados del trabajo de otros hijos). File state tax for free   Si la información de la declaración del padre o de la madre se utiliza también en el Formulario 8615 de otro hijo, anote en la línea 7 el total de las cantidades de la línea 5 de los Formularios 8615 de todos los demás hijos. File state tax for free No incluya la cantidad de la línea 5 del Formulario 8615 que esté llenando. File state tax for free Ejemplo. File state tax for free Pablo y Juana del Pozo tienen tres hijos, Sandra, Geraldo y Miguel, quienes tienen que adjuntar el Formulario 8615 a sus declaraciones de impuestos respectivas. File state tax for free Los ingresos netos no derivados del trabajo de los hijos en la línea 5 de sus Formularios 8615 son: Sandra — $800 Geraldo — $600 Miguel — $1,000 La línea 7 del Formulario 8615 de Sandra indicará $1,600, o sea, el total de las cantidades anotadas en la línea 5 de los Formularios 8615 de Geraldo y Miguel. File state tax for free La línea 7 del Formulario 8615 de Geraldo indicará $1,800 ($800 + $1,000). File state tax for free La línea 7 del Formulario 8615 de Miguel indicará $1,400 ($800 + $600). File state tax for free Si no está disponible la información de los otros hijos. File state tax for free   Si no está disponible la cantidad de los ingresos netos no derivados del trabajo de los otros hijos antes de que venza el plazo para presentar la declaración, preséntela anotando cálculos aproximados o solicite una prórroga del plazo para presentarla. File state tax for free Vea Si no se obtiene a tiempo la información de la declaración del padre o de la madre , anteriormente. File state tax for free Línea 11 (impuesto provisional). File state tax for free   Reste la línea 10 de la línea 9 y anote el resultado en esta línea. File state tax for free Éste es el impuesto provisional. File state tax for free   Si la línea 7 está en blanco, ignore las líneas 12a y 12b y anote en la línea 13 la cantidad proveniente de la línea 11. File state tax for free Ignore asimismo el tema siguiente que trata de las líneas 12a y 12b. File state tax for free Líneas 12a y 12b (dividiendo el impuesto provisional). File state tax for free   Si anota alguna cantidad en la línea 7 (fuera de cero), divida el impuesto provisional indicado en la línea 11 entre los hijos según la participación de cada hijo en el total de los ingresos netos no derivados del trabajo. File state tax for free Esto se hace en las líneas 12a, 12b y 13. File state tax for free Sume la cantidad de la línea 7 a la de la línea 5 y anote el total en la línea 12a. File state tax for free Divida la cantidad de la línea 5 entre la de la línea 12a y anote el resultado, como número decimal, en la línea 12b. File state tax for free Ejemplo. File state tax for free En el ejemplo anterior bajo Línea 7 (ingresos netos no derivados del trabajo de otros hijos), el Formulario 8615 de Sandra indica $1,600 en la línea 7. File state tax for free La cantidad anotada en la línea 12a es $2,400, o sea, el total de las cantidades provenientes de las líneas 5 y 7 ($800 + $1,600). File state tax for free El número decimal en la línea 12b es . File state tax for free 333, calculado de la siguienta manera y redondeado hasta tres decimales:   $800 = . File state tax for free 333     $2,400   Paso 3. File state tax for free Cómo Calcular el Impuesto del Hijo (Parte III del Formulario 8615) El último paso para calcular el impuesto de su hijo utilizando el Formulario 8615 es determinar la cantidad mayor entre: El total de: La parte del impuesto provisional correspondiente al hijo basado en la tasa impositiva del padre o de la madre, más El impuesto sobre los ingresos tributables del hijo que sean superiores a los ingresos netos no derivados del trabajo, calculado a la tasa impositiva del hijo o El impuesto sobre los ingresos tributables del hijo calculado a la tasa impositiva del hijo. File state tax for free Éste es el impuesto del hijo. File state tax for free Se calcula en las líneas 14 a 18 del Formulario 8615. File state tax for free Impuesto mínimo alternativo. File state tax for free   Un hijo puede estar sujeto al impuesto mínimo alternativo (AMT, por sus siglas en inglés) si cuenta con determinados elementos que reciben un trato preferente conforme a la ley tributaria. File state tax for free Vea el tema titulado Impuesto Mínimo Alternativo (AMT) , en el capítulo 30. File state tax for free    Para información adicional acerca de quién tiene que pagar el AMT y cómo calcularlo, vea el Formulario 6251, Alternative Minimum Tax—Individuals (Impuesto mínimo alternativo—individuos), en inglés. File state tax for free Para información sobre límites especiales aplicables a un hijo que presente el Formulario 6251, vea Certain Children Under Age 24 (Determinados hijos menores de 24 años de edad), en las Instrucciones para el Formulario 6251, en inglés. File state tax for free Prev  Up  Next   Home   More Online Publications
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File state tax for free Publication 3920 - Main Contents Table of Contents Tax ForgivenessYears Eligible for Tax Forgiveness Amount of Tax Forgiven Refund of Taxes Paid How To Claim Tax Forgiveness Payments to SurvivorsSeptember 11th Victim Compensation Fund of 2001 Qualified Disaster Relief Payments Disability Payments Death Benefits Canceled Debt Payments to Survivors of Public Safety Officers Postponed Tax DeadlinesCovered area. File state tax for free Disaster Area Losses Estate Tax Reduction Structured Settlement Factoring Transactions Illustrated Worksheets B and C Additional Worksheets How To Get Tax Help Tax Forgiveness The IRS will forgive the federal income tax liabilities of decedents who died as a result of the Oklahoma City attack, September 11 attacks, and anthrax attacks. File state tax for free Income tax is forgiven for these decedents whether they were killed in an attack or in rescue or recovery operations. File state tax for free Any forgiven tax liability owed to the IRS will not have to be paid. File state tax for free Any forgiven tax liability that has already been paid will be refunded. File state tax for free (See Refund of Taxes Paid, later. File state tax for free ) To determine the amount of tax to be forgiven, read Years Eligible for Tax Forgiveness first. File state tax for free Then read Amount of Tax Forgiven. File state tax for free Decedents whose total forgiven tax liability for all eligible years is less than $10,000 are entitled to $10,000 minimum relief. File state tax for free Even decedents who were not required to file tax returns for the eligible tax years are entitled to $10,000 minimum relief. File state tax for free See Minimum Amount of Relief later under Amount of Tax Forgiven. File state tax for free Years Eligible for Tax Forgiveness The following paragraphs explain which years are eligible for tax forgiveness. File state tax for free Oklahoma City attack. File state tax for free   For those who died from this attack, income tax is forgiven for 1994 and all later years up to and including the year of death. File state tax for free Example 1. File state tax for free A man was killed in the bombing of the federal building in Oklahoma City on April 19, 1995. File state tax for free His income tax is forgiven for 1994 and 1995. File state tax for free Example 2. File state tax for free A woman was wounded while walking outside the federal building in Oklahoma City on April 19, 1995. File state tax for free She subsequently died of her wounds in 1996. File state tax for free Her income tax is forgiven for 1994, 1995, and 1996. File state tax for free September 11 attacks and anthrax attacks. File state tax for free   For those who die from these attacks, income tax is forgiven for 2000 and all later years up to and including the year of death. File state tax for free Example 1. File state tax for free A Pentagon employee died in the September 11 attack. File state tax for free Her income tax is forgiven for 2000 and 2001. File state tax for free Example 2. File state tax for free A visitor to the World Trade Center died in 2002 of wounds he sustained in the September 11 attack. File state tax for free His income tax liability is forgiven for 2000, 2001, and 2002. File state tax for free Amount of Tax Forgiven The IRS will forgive the decedent's income tax liability for all years eligible for tax forgiveness. File state tax for free On a joint return, only the decedent's part of the joint income tax liability is eligible for forgiveness. File state tax for free To figure the tax to be forgiven, use the following worksheets. File state tax for free Use Worksheet A for any eligible year the decedent filed a return as single, married filing separately, head of household, or qualifying widow(er). File state tax for free Use Worksheet B for any eligible year the decedent filed a joint return. File state tax for free See the illustrated Worksheet B near the end of this publication. File state tax for free Do not complete Worksheet A or B if the decedent was not required to file tax returns for the eligible tax years. File state tax for free Instead, complete Worksheet C and file a return for the decedent's last tax year. File state tax for free See Minimum Amount of Relief, later. File state tax for free If you need assistance, call the IRS at 1–866–562–5227 Monday through Friday during the following times. File state tax for free In English–7 a. File state tax for free m. File state tax for free to 10 p. File state tax for free m. File state tax for free local time. File state tax for free In Spanish–8 a. File state tax for free m. File state tax for free to 9:30 p. File state tax for free m. File state tax for free local time. File state tax for free Both spouses died. File state tax for free   If both spouses died as a result of a terrorist attack and they filed a joint return for an eligible tax year, fill out Worksheet B for each spouse for that year. File state tax for free Do this to determine if each spouse qualifies for the minimum relief of $10,000 (discussed later under Minimum Amount of Relief). File state tax for free If you are certain that neither spouse's total forgiven tax liability for all eligible years is less than $10,000, skip Worksheet B. File state tax for free However, attach a computation of the forgiven tax liability to the final income tax return or amended tax return for each eligible year. File state tax for free The forgiven tax liability is the total tax shown on the joint return minus the taxes listed in the instructions for line 4 of Worksheet B. File state tax for free Residents of community property states. File state tax for free   If the decedent was domiciled in a community property state and the spouse reported half the community income on a separate return, the surviving spouse can get a refund of taxes paid on his or her share of the decedent's income for the eligible years. File state tax for free Also, all of the decedent's income taxes paid for the eligible years will be refunded to either the executor or administrator of the estate, or to the surviving spouse if there is no legal representative. File state tax for free Worksheet B. File state tax for free Figuring the Tax To Be Forgiven (For Decedents Who Filed a Joint Return)       (A) First Eligible Year (1994 or 2000) (B) Second Eligible Year (1995 or 2001) (C) Third Eligible Year (1996 or 2002) 1 Enter the years eligible for forgiveness. File state tax for free 1       2 Enter the decedent's taxable income. File state tax for free Figure taxable income as if a separate return had been filed. File state tax for free See the instructions. File state tax for free 2       3 Enter the decedent's total tax. File state tax for free See the instructions. File state tax for free 3       4 Enter the total, if any, of the decedent's taxes not eligible for forgiveness. File state tax for free See the instructions. File state tax for free 4       5 Subtract line 4 from line 3. File state tax for free 5       6 Enter the surviving spouse's taxable income. File state tax for free Figure taxable income as if a separate return had been filed. File state tax for free See the instructions. File state tax for free 6       7 Enter the surviving spouse's total tax. File state tax for free See the instructions. File state tax for free 7       8 Enter the total, if any, of the surviving spouse's taxes listed in the instructions for line 4. File state tax for free 8       9 Subtract line 8 from line 7. File state tax for free 9       10 Add lines 5 and 9. File state tax for free 10       11 Enter the total tax from the joint return. File state tax for free See Table 1 on page 5 for the line number for years before 2002. File state tax for free 11       12 Add lines 4 and 8. File state tax for free 12       13 Subtract line 12 from line 11. File state tax for free 13       14 Divide line 5 by line 10. File state tax for free Enter the result as a decimal. File state tax for free 14       15 Tax to be forgiven. File state tax for free Multiply line 13 by line 14 and enter the result. File state tax for free 15       Note. File state tax for free If the total of columns (A), (B), and (C) of line 15 (including any amounts shown on line 5 of Worksheet A) is less than $10,000, also complete Worksheet C. File state tax for free Attach the computation of the tax to be forgiven or a copy of this worksheet to the decedent's final income tax return or amended tax return (Form 1040X) for each year listed on line 1. File state tax for free If filing Form 1040X for an eligible year, enter the amount from line 15 above on Form 1040X in column B of line 10 as a decrease in tax. File state tax for free The IRS will determine the amount to be refunded. File state tax for free Worksheet B. File state tax for free Figuring the Tax To Be Forgiven (For Decedents Who Filed a Joint Return)       (A) First Eligible Year (1994 or 2000) (B) Second Eligible Year (1995 or 2001) (C) Third Eligible Year (1996 or 2002) 1 Enter the years eligible for forgiveness. File state tax for free 1       2 Enter the decedent's taxable income. File state tax for free Figure taxable income as if a separate return had been filed. File state tax for free See the instructions. File state tax for free 2       3 Enter the decedent's total tax. File state tax for free See the instructions. File state tax for free 3       4 Enter the total, if any, of the decedent's taxes not eligible for forgiveness. File state tax for free See the instructions. File state tax for free 4       5 Subtract line 4 from line 3. File state tax for free 5       6 Enter the surviving spouse's taxable income. File state tax for free Figure taxable income as if a separate return had been filed. File state tax for free See the instructions. File state tax for free 6       7 Enter the surviving spouse's total tax. File state tax for free See the instructions. File state tax for free 7       8 Enter the total, if any, of the surviving spouse's taxes listed in the instructions for line 4. File state tax for free 8       9 Subtract line 8 from line 7. File state tax for free 9       10 Add lines 5 and 9. File state tax for free 10       11 Enter the total tax from the joint return. File state tax for free See Table 1 on page 5 for the line number for years before 2002. File state tax for free 11       12 Add lines 4 and 8. File state tax for free 12       13 Subtract line 12 from line 11. File state tax for free 13       14 Divide line 5 by line 10. File state tax for free Enter the result as a decimal. File state tax for free 14       15 Tax to be forgiven. File state tax for free Multiply line 13 by line 14 and enter the result. File state tax for free 15       Note. File state tax for free If the total of columns (A), (B), and (C) of line 15 (including any amounts shown on line 5 of Worksheet A) is less than $10,000, also complete Worksheet C. File state tax for free Attach the computation of the tax to be forgiven or a copy of this worksheet to the decedent's final income tax return or amended tax return (Form 1040X) for each year listed on line 1. File state tax for free If filing Form 1040X for an eligible year, enter the amount from line 15 above on Form 1040X in column B of line 10 as a decrease in tax. File state tax for free The IRS will determine the amount to be refunded. File state tax for free Instructions for Worksheet B Table 1. File state tax for free Total Tax Line on Decedent's Return Note: Use this table to find the total tax line on the decedent's income tax return. File state tax for free * Form 1994 1995 1996 2000 2001 1040 Line 53 Line 54 Line 51 Line 57 Line 58 1040A Line 27 Line 28 Line 28 Line 35 File Form 1040 1040EZ Line 9 Line 10 Line 10 Line 10 TeleFile Tax Record ** Line E Line J Line K 1040NR Line 51 Line 52 Line 49 Line 54 Line 54 1040NR–EZ N/A Line 17 Line 17 Line 18 File Form 1040NR * Line numbers for the 2002 forms were not available when this publication went to print. File state tax for free ** File Form 4506 to get a transcript of the decedent's account. File state tax for free Table 1. File state tax for free Total Tax Line on Decedent's Return Note: Use this table to find the total tax line on the decedent's income tax return. File state tax for free * Form 1994 1995 1996 2000 2001 1040 Line 53 Line 54 Line 51 Line 57 Line 58 1040A Line 27 Line 28 Line 28 Line 35 File Form 1040 1040EZ Line 9 Line 10 Line 10 Line 10 TeleFile Tax Record ** Line E Line J Line K 1040NR Line 51 Line 52 Line 49 Line 54 Line 54 1040NR–EZ N/A Line 17 Line 17 Line 18 File Form 1040NR * Line numbers for the 2002 forms were not available when this publication went to print. File state tax for free ** File Form 4506 to get a transcript of the decedent's account. File state tax for free Lines 2 and 6. File state tax for free   Allocate income and deductions in the same manner they would have been allocated if the spouses had filed separate returns. File state tax for free   Allocate wages and salaries to the spouse who performed the services and received the Form W-2. File state tax for free Business and investment income (including capital gains) are generally allocated to the spouse who owned the business or investment that produced the income. File state tax for free Income from a jointly owned business or investment should be allocated equally between the spouses unless there is evidence that shows a different allocation is appropriate. File state tax for free   Allocate business deductions to the owner of the business. File state tax for free Allocate personal deductions (such as itemized deductions for mortgage interest and taxes) equally between the spouses unless there is evidence that shows a different allocation is appropriate. File state tax for free Lines 3 and 7. File state tax for free   Figure the total tax as if a separate return had been filed. File state tax for free The total tax is the tax that would have been entered on the tax return line shown in Table 1 if a separate return had been filed. File state tax for free When figuring the tax using the Tax Table or Tax Rate Schedule, use the “Married filing separately” column in the Tax Table or Tax Rate Schedule Y-2. File state tax for free   When figuring the total tax, allocate credits and other taxes, if any, in the same manner as they would have been allocated if the spouses had filed separate returns. File state tax for free If a credit would not have been allowed on a separate return, allocate the credit shown on the joint return between the spouses. File state tax for free Examples of credits generally not allowed on a separate return are the child and dependent care credit, credit for the elderly, adoption credit, education credits, and earned income credit. File state tax for free Line 4. File state tax for free   Enter the total, if any, of the following taxes. File state tax for free Self-employment tax. File state tax for free Social security and Medicare tax on tip income not reported to employer. File state tax for free Tax on excess contributions to IRAs, Coverdell education savings accounts (formerly Ed IRAs), or Archer MSAs (formerly medical savings accounts). File state tax for free Tax on excess accumulation in qualified retirement plans. File state tax for free Household employment taxes. File state tax for free Uncollected social security and Medicare or RRTA tax on tips or group-term life insurance. File state tax for free Tax on golden parachute payments. File state tax for free Minimum Amount of Relief The minimum amount of relief is $10,000. File state tax for free If the decedent's total forgiven tax liability for all eligible years is less than $10,000, the difference between $10,000 and the total forgiven tax liability for those years will be treated as a tax payment for the decedent's last tax year. File state tax for free The IRS will refund the difference as explained under Refund of Taxes Paid. File state tax for free Use Worksheet C to figure the additional tax payment. File state tax for free But first complete Worksheet A or B, unless the decedent was not required to file tax returns for the eligible tax years. File state tax for free Example 1. File state tax for free An individual who died in the September 11 attacks had an income tax liability of $-0- for 2000 and $6,400 for 2001. File state tax for free The $6,400 is eligible for forgiveness. File state tax for free The IRS will forgive $6,400 and treat the difference between $10,000 and $6,400 ($3,600) as a tax payment for 2001. File state tax for free Example 2. File state tax for free A child who died in the September 11 attacks had no (-0-) income tax liability for 2000 or 2001. File state tax for free The IRS will treat $10,000 as a tax payment for 2001. File state tax for free Income received after date of death. File state tax for free   Generally, income of the decedent received after the date of death must be reported on Form 1041 if the estate has gross income for the tax year of $600 or more. File state tax for free Examples are the final paycheck or dividends on stock owned by the decedent. File state tax for free However, this income is exempt from income tax and is not included on Form 1041 if it is received: After the date of the decedent's death, and Before the end of the decedent's tax year (determined without regard to death). File state tax for free Nonqualifying income. File state tax for free   The following income is not exempt from tax. File state tax for free The tax on it is not eligible for forgiveness. File state tax for free Deferred compensation that would have been payable if the death had occurred because of an event other than these attacks. File state tax for free Amounts that would not have been payable but for an action taken after September 11, 2001. File state tax for free The following are examples of nonqualifying income. File state tax for free Amounts payable from a qualified retirement plan or IRA to the beneficiary or estate of the decedent. File state tax for free Amounts payable only as death or survivor's benefits from pre-existing arrangements that would have been paid if the death had occurred for another reason. File state tax for free Income received as a result of adjustments made by the decedent's employer to a plan or arrangement to accelerate the vesting of restricted property or the payment of nonqualified deferred compensation after the date of the attack. File state tax for free Interest on savings bonds cashed by the beneficiary of the decedent. File state tax for free If you are responsible for the estate of a decedent, see Publication 559. File state tax for free Publication 559 discusses how to complete and file federal income tax returns and explains your responsibility to pay any taxes due. File state tax for free Instructions for lines 2–9 of Worksheet C. File state tax for free   The tax that would have been payable on the exempt income (discussed earlier) must be considered when determining whether a decedent is entitled to the $10,000 minimum relief. File state tax for free To figure the tax that would have been payable, you can use lines 2 through 9 of Worksheet C. File state tax for free Or, if special requirements are met, you can use the alternative computation instead. File state tax for free See Alternative computation, later. File state tax for free   You have to use lines 2–9 (or the alternative computation) to figure the tax that would have been payable even if Form 1041 was not required to be filed. File state tax for free Use Form 1041 to figure what the taxable income would be without including the exempt income. File state tax for free Then enter that taxable income (even if a negative number) on line 2 of Worksheet C (or line 1 of Worksheet D, Alternative Computation of Tax on Exempt Income (Line 9 of Worksheet C)). File state tax for free Alternative computation. File state tax for free   Instead of using lines 2–8 of Worksheet C to figure the tax on exempt income (line 9 of Worksheet C), you may be able to use Worksheet D. File state tax for free You can use Worksheet D to figure the tax on the exempt income payable by the estate and its beneficiaries only if both of the following requirements are met. File state tax for free The estate claimed an income distribution deduction on line 18 (Form 1041). File state tax for free Each beneficiary submits the information necessary to refigure the income tax payable on the exempt income received from the decedent's estate. File state tax for free If requirement (2) is met but requirement (1) is not, you can still use Worksheet D if: Form 1041 was not required because exempt income was received, and The estate would have claimed an income distribution deduction if the exempt income were taxable. File state tax for free If you use this alternative computation, skip lines 2–8 of Worksheet C and enter the amount from line 8 of Worksheet D on line 9 of Worksheet C. File state tax for free Complete the rest of Worksheet C to determine the additional payment allowed. File state tax for free Worksheet C. File state tax for free Amount Treated as Tax Payment for Decedent's Last Tax Year Caution: The decedent is entitled to minimum relief of $10,000. File state tax for free Complete this worksheet only if the total tax forgiven for all eligible years is less than $10,000. File state tax for free 1 Minimum relief amount. File state tax for free Note: Before completing lines 2–9, see Instructions for lines 2–9 of Worksheet C. File state tax for free 1 $10,000 2 Enter the taxable income from line 22 (Form 1041) 2       3 Enter the distribution deduction from line 18 (Form 1041) . File state tax for free 3       4 Add lines 2 and 3. File state tax for free 4       5 Enter exempt income received after death minus expenses allocable to exempt income. File state tax for free (See Income received after date of death on page 5. File state tax for free ) 5       6 Add lines 4 and 5. File state tax for free 6       7 Figure the tax on line 6 using Schedule G (Form 1041). File state tax for free 7       8 Figure the tax on line 4 using Schedule G (Form 1041). File state tax for free 8       9 Tax on exempt income. File state tax for free Subtract line 8 from line 7. File state tax for free 9       10 Enter the total of columns (A)–(C) from line 5 of Worksheet A or line 15 of Worksheet B. File state tax for free If the decedent was not required to file tax returns for the eligible tax years, enter -0-. File state tax for free 10       11 Add lines 9 and 10. File state tax for free 11   12 Additional payment allowed. File state tax for free If line 11 is $10,000 or more, enter -0- and stop here. File state tax for free No additional amount is allowed as a tax payment. File state tax for free Otherwise, subtract line 11 from line 1 and enter the result. File state tax for free 12   Note. File state tax for free The amount on line 12 is allowed as a tax payment for the decedent's last tax year (usually 1995 or 2001). File state tax for free Attach the computation of the additional payment allowed or a copy of this worksheet to the original or amended income tax return for the decedent's last tax year. File state tax for free If filing Form 1040, include the amount from line 12 above on the “Other payments” line of the form. File state tax for free Write "Sec. File state tax for free 692(d)(2) Payment" and the amount to the right of the entry space. File state tax for free Also indicate whether a Form 1041 is being filed for the decedent's estate. File state tax for free If filing Form 1040X, include the amount from line 12 above on Form 1040X on line 15, columns (B) and (C). File state tax for free Write “Sec. File state tax for free 692(d)(2) Payment” on the dotted line to the left of the entry space. File state tax for free Worksheet C. File state tax for free Amount Treated as Tax Payment for Decedent's Last Tax Year Caution: The decedent is entitled to minimum relief of $10,000. File state tax for free Complete this worksheet only if the total tax forgiven for all eligible years is less than $10,000. File state tax for free 1 Minimum relief amount. File state tax for free Note: Before completing lines 2–9, see Instructions for lines 2–9 of Worksheet C. File state tax for free 1 $10,000 2 Enter the taxable income from line 22 (Form 1041) 2       3 Enter the distribution deduction from line 18 (Form 1041) . File state tax for free 3       4 Add lines 2 and 3. File state tax for free 4       5 Enter exempt income received after death minus expenses allocable to exempt income. File state tax for free (See Income received after date of death on page 5. File state tax for free ) 5       6 Add lines 4 and 5. File state tax for free 6       7 Figure the tax on line 6 using Schedule G (Form 1041). File state tax for free 7       8 Figure the tax on line 4 using Schedule G (Form 1041). File state tax for free 8       9 Tax on exempt income. File state tax for free Subtract line 8 from line 7. File state tax for free 9       10 Enter the total of columns (A)–(C) from line 5 of Worksheet A or line 15 of Worksheet B. File state tax for free If the decedent was not required to file tax returns for the eligible tax years, enter -0-. File state tax for free 10       11 Add lines 9 and 10. File state tax for free 11   12 Additional payment allowed. File state tax for free If line 11 is $10,000 or more, enter -0- and stop here. File state tax for free No additional amount is allowed as a tax payment. File state tax for free Otherwise, subtract line 11 from line 1 and enter the result. File state tax for free 12   Note. File state tax for free The amount on line 12 is allowed as a tax payment for the decedent's last tax year (usually 1995 or 2001). File state tax for free Attach the computation of the additional payment allowed or a copy of this worksheet to the original or amended income tax return for the decedent's last tax year. File state tax for free If filing Form 1040, include the amount from line 12 above on the “Other payments” line of the form. File state tax for free Write "Sec. File state tax for free 692(d)(2) Payment" and the amount to the right of the entry space. File state tax for free Also indicate whether a Form 1041 is being filed for the decedent's estate. File state tax for free If filing Form 1040X, include the amount from line 12 above on Form 1040X on line 15, columns (B) and (C). File state tax for free Write “Sec. File state tax for free 692(d)(2) Payment” on the dotted line to the left of the entry space. File state tax for free Worksheet D. File state tax for free Alternative Computation of Tax on Exempt Income (Line 9 of Worksheet C) 1 Enter the taxable income from line 22 (Form 1041) 1   2 Enter exempt income received after death minus expenses allocable to exempt income. File state tax for free (See Income received after date of death on page 5. File state tax for free ) 2   3 Add lines 1 and 2 3   4 Figure the tax on line 3 using Schedule G (Form 1041). File state tax for free 4   5 Figure the tax on line 1 using Schedule G (Form 1041). File state tax for free 5   6 Estate's tax on exempt income. File state tax for free Subtract line 5 from line 4 6   7 Beneficiaries' tax on exempt income. File state tax for free Figure the total tax that would have been payable by all beneficiaries. File state tax for free Do this by including in each beneficiary's gross income the exempt income received from the decedent's estate and refiguring the income tax. File state tax for free Add the amounts by which each beneficiary's income tax is increased. File state tax for free 7   8 Add lines 6 and 7. File state tax for free Enter this amount on line 9 of Worksheet C. File state tax for free 8   Worksheet D. File state tax for free Alternative Computation of Tax on Exempt Income (Line 9 of Worksheet C) 1 Enter the taxable income from line 22 (Form 1041) 1   2 Enter exempt income received after death minus expenses allocable to exempt income. File state tax for free (See Income received after date of death on page 5. File state tax for free ) 2   3 Add lines 1 and 2 3   4 Figure the tax on line 3 using Schedule G (Form 1041). File state tax for free 4   5 Figure the tax on line 1 using Schedule G (Form 1041). File state tax for free 5   6 Estate's tax on exempt income. File state tax for free Subtract line 5 from line 4 6   7 Beneficiaries' tax on exempt income. File state tax for free Figure the total tax that would have been payable by all beneficiaries. File state tax for free Do this by including in each beneficiary's gross income the exempt income received from the decedent's estate and refiguring the income tax. File state tax for free Add the amounts by which each beneficiary's income tax is increased. File state tax for free 7   8 Add lines 6 and 7. File state tax for free Enter this amount on line 9 of Worksheet C. File state tax for free 8   Refund of Taxes Paid The IRS will refund the following forgiven income tax liabilities. File state tax for free Income tax liabilities that have been paid. File state tax for free Income tax liabilities treated as paid because the total tax liability for all years eligible for tax forgiveness is less than $10,000. File state tax for free See Minimum Amount of Relief, earlier. File state tax for free Example 1. File state tax for free A man who died in the September 11 attacks had an income tax liability of $7,500 for 2000 and $6,500 for 2001. File state tax for free The total, $14,000, is eligible for tax forgiveness. File state tax for free However, he paid only $13,000 of that amount. File state tax for free The IRS will refund the $13,000 paid. File state tax for free Example 2. File state tax for free A child who died in the September 11 attacks had no income tax liability for 2000 or 2001. File state tax for free The child qualifies for the minimum relief of $10,000. File state tax for free The $10,000 is treated as a tax payment for 2001 and will be refunded. File state tax for free Period for filing a claim for credit or refund. File state tax for free   To obtain a tax refund on a previously filed income tax return, file an amended return (Form 1040X or an amended Form 1041) within 3 years from the time the return was filed or 2 years from the time the tax was paid, whichever is later. File state tax for free For example, you have until April 15, 2004, to file an amended return on a 2000 Form 1040, 1040A, or 1040EZ that was filed by April 16, 2001, and for which the tax was paid when due. File state tax for free To obtain a refund on a return that has not been filed, file the return within 3 years of the original due date of the return. File state tax for free Extension of time for victims of Oklahoma City attack. File state tax for free   The period described above has been extended for victims of the Oklahoma City attack. File state tax for free Survivors and personal representatives of these victims have until January 22, 2003, to file an original or amended return. File state tax for free How To Claim Tax Forgiveness Use the following procedures to claim income tax forgiveness. File state tax for free Which Form To Use The form you use depends on whether an income tax return for the eligible year was already filed for the decedent. File state tax for free Return required but not yet filed. File state tax for free   File Form 1040 if the decedent was a U. File state tax for free S. File state tax for free citizen or resident. File state tax for free File Form 1040NR if the decedent was a nonresident alien. File state tax for free A nonresident alien is someone who is not a U. File state tax for free S. File state tax for free citizen or resident. File state tax for free Return required and already filed. File state tax for free   File a separate Form 1040X for each year you are claiming tax relief. File state tax for free Return not required and not filed. File state tax for free   File Form 1040 only for the year of death if the decedent was a U. File state tax for free S. File state tax for free citizen or resident. File state tax for free File Form 1040NR if the decedent was a nonresident alien. File state tax for free Return not required but already filed. File state tax for free   File Form 1040X only for the year of death. File state tax for free How to complete the returns. File state tax for free   Fill out Form 1040 or 1040NR according to its instructions but do not reduce the decedent's tax liability by any taxes that will be forgiven. File state tax for free Attach to each return a computation of the income tax to be forgiven or a copy of Worksheet A or B. File state tax for free If filing Form 1040 or Form 1040NR, also attach any Forms W–2. File state tax for free If the total forgiven tax liability for all eligible years is less than $10,000, attach to the decedent's final return a computation of the additional tax payment allowed or a copy of Worksheet C. File state tax for free Also, please write one of the following across the top of page 1 of each return. File state tax for free KITA—Oklahoma City KITA—9/11 KITA—Anthrax “KITA” means “killed in terrorist attack. File state tax for free ” Need a copy of a previously filed return?   You will find it easier to prepare Form 1040X if you have a copy of the decedent's previously filed tax return. File state tax for free If you need a copy, use Form 4506. File state tax for free The IRS will provide a free copy of the tax return if you write “DISASTER” in the top margin of Form 4506. File state tax for free Attach Letters Testamentary or other evidence to establish that you are authorized to act for the decedent's estate. File state tax for free Send Form 4506 to the address shown in the form instructions. File state tax for free Taxpayer identification number. File state tax for free   A taxpayer identification number must be furnished on the decedent's returns. File state tax for free This is usually the decedent's social security number (SSN). File state tax for free However, a nonresident alien who is not eligible to get an SSN should have an individual taxpayer identification number (ITIN). File state tax for free If the decedent was a nonresident alien, had neither an SSN nor an ITIN, and was not required to file a U. File state tax for free S. File state tax for free income tax return for any tax year, do not apply for an ITIN. File state tax for free You may claim a refund by filing Form 1040NR without an SSN or ITIN. File state tax for free Necessary Documents Please attach the following documents to the return or amended return. File state tax for free Proof of death. File state tax for free   Attach a copy of the death certificate. File state tax for free If the Department of Defense issued DD Form 1300, Report of Casualty, you can attach that form instead of the death certificate. File state tax for free Form 1310. File state tax for free   You must send Form 1310 with all returns and claims for refund, unless either of the following applies. File state tax for free You are a surviving spouse filing an original or amended joint return with the decedent. File state tax for free You are a personal representative filing an original Form 1040 or Form 1040NR for the decedent and a court certificate showing your appointment is attached to the return. File state tax for free A personal representative is an executor or administrator of a decedent's estate, as certified or appointed by the court. File state tax for free A copy of the decedent's will cannot be accepted as evidence that you are the personal representative. File state tax for free      If you have proof of death but do not have enough tax information to file a timely claim for a refund, file Form 1040X with Form 1310. File state tax for free Include a statement saying an amended return will be filed as soon as the necessary tax information is available. File state tax for free Where To File The IRS has set up a special office for processing returns and claims for tax forgiveness. File state tax for free Use one of the addresses shown below. File state tax for free Where you file the returns or claims depends on whether you use the U. File state tax for free S. File state tax for free Postal Service or a private delivery service. File state tax for free Please do not send these returns or claims to any of the addresses shown in the tax form instructions. File state tax for free U. File state tax for free S. File state tax for free Postal Service. File state tax for free   If you use the U. File state tax for free S. File state tax for free Postal Service, file these returns and claims at the following address. File state tax for free Internal Revenue Service P. File state tax for free O. File state tax for free Box 4053 Woburn, MA 01888 Private delivery service. File state tax for free   Private delivery services cannot deliver items to P. File state tax for free O. File state tax for free boxes. File state tax for free If you use a private delivery service, file these returns and claims at the following address. File state tax for free Internal Revenue Service Stop 661 310 Lowell St. File state tax for free Andover, MA 01810 Designated private delivery services. File state tax for free   You can use the following private delivery services to file these returns and claims. File state tax for free Airborne Express (Airborne): Overnight Air Express Service, Next Afternoon Service, and Second Day Service. File state tax for free DHL Worldwide Express (DHL): DHL “Same Day” Service, and DHL USA Overnight. File state tax for free Federal Express (FedEx): FedEx Priority Overnight, FedEx Standard Overnight, and FedEx 2Day. File state tax for free United Parcel Service (UPS): UPS Next Day Air, UPS Next Day Air Saver, UPS 2nd Day Air, UPS 2nd Day Air A. File state tax for free M. File state tax for free , UPS Worldwide Express Plus, and UPS Worldwide Express. File state tax for free The private delivery service can tell you how to get written proof of the mailing date. File state tax for free Payments to Survivors The following section discusses the tax treatment of certain amounts received by survivors. File state tax for free September 11th Victim Compensation Fund of 2001 Payments from the September 11th Victim Compensation Fund of 2001 are not included in income. File state tax for free Qualified Disaster Relief Payments Qualified disaster relief payments are not included in income. File state tax for free These payments are not subject to income tax, self-employment tax, or employment taxes (social security, Medicare, and federal unemployment taxes). File state tax for free No withholding applies to these payments. File state tax for free Qualified disaster relief payments include payments you receive (regardless of the source) after September 10, 2001, for the following expenses. File state tax for free Reasonable and necessary personal, family, living, or funeral expenses incurred as a result of a terrorist attack. File state tax for free Reasonable and necessary expenses incurred for the repair or rehabilitation of a personal residence due to a terrorist attack. File state tax for free (A personal residence can be a rented residence or one you own. File state tax for free ) Reasonable and necessary expenses incurred for the repair or replacement of the contents of a personal residence due to a terrorist attack. File state tax for free Qualified disaster relief payments also include the following. File state tax for free Payments made by common carriers (for example, American Airlines and United Airlines regarding the September 11 attacks) because of death or physical injury incurred as a result of a terrorist attack. File state tax for free Amounts paid by a federal, state, or local government in connection with a terrorist attack to those affected by the attack. File state tax for free Qualified disaster relief payments do not include: Insurance or other reimbursements for expenses, or Income replacement payments, such as payments of lost wages, lost business income, or unemployment compensation. File state tax for free Disability Payments For tax years ending after September 10, 2001, disability payments for injuries incurred as a direct result of a terrorist attack directed against the United States (or its allies), whether outside or within the United States, are not included in income. File state tax for free Death Benefits Payments received by an individual or the estate of a decedent from the employer of an employee who died as a result of the Oklahoma City or September 11 terrorist attacks, or as a result of the anthrax attacks, are not included in income. File state tax for free Only the amount that exceeds the benefits that would have been payable if the death had occurred for a reason other than a terrorist or anthrax attack is excludable. File state tax for free However, the exclusion does apply to incidental death benefits paid under a qualified retirement plan even if these amounts would have been payable if the death had occurred for a reason other than a terrorist or anthrax attack. File state tax for free If you included death benefits in income on a previously filed return and they are now excludable under the above rule, file Form 1040X to amend that return. File state tax for free For information on the period for filing Form 1040X, see Period for filing claim for credit or refund earlier under Refund of Taxes Paid. File state tax for free If that period has expired, you are granted an extension. File state tax for free You have until January 22, 2003, to file Form 1040X to exclude the death benefits. File state tax for free On top of page 1 of Form 1040X, write “Extension of Limitations Under PL 107–134, sec. File state tax for free 102(b)(2). File state tax for free ” Canceled Debt Canceled debt is not included in your income (or the income of the estate) if: You (or the estate) were liable, or became liable, for the debt of a decedent, and The debt was canceled after September 10, 2001, and before January 1, 2002, because the decedent died as a result of the September 11 attacks or anthrax attacks. File state tax for free The lender is not required to report the canceled debt on Form 1099–C, Cancellation of Debt. File state tax for free Payments to Survivors of Public Safety Officers If you are a survivor of a public safety officer who died in the line of duty, certain amounts you receive are not included in income. File state tax for free Bureau of Justice Assistance payments. File state tax for free   If you are a surviving dependent of a public safety officer (law enforcement officer or firefighter) who died in the line of duty, do not include in your income the death benefit paid to you by the Bureau of Justice Assistance. File state tax for free Government plan annuity. File state tax for free   If you receive a survivor annuity as the child or spouse (or former spouse) of a public safety officer who was killed in the line of duty, you generally do not have to include it in income. File state tax for free This exclusion applies to the amount of the annuity based on the officer's service as a public safety officer. File state tax for free For this purpose, the term public safety officer includes police and law enforcement officers, firefighters, and rescue squad and ambulance crews. File state tax for free More information. File state tax for free   For more information, see Publication 559. File state tax for free Postponed Tax Deadlines The IRS may postpone for up to 1 year certain tax deadlines of taxpayers who are affected by a terrorist attack. File state tax for free The tax deadlines the IRS may postpone include those for filing income and employment tax returns, paying income and employment taxes, and making contributions to a traditional IRA or Roth IRA. File state tax for free If any tax deadline is postponed, the IRS will publicize the postponement in the affected area and publish a news release, revenue ruling, revenue procedure, notice, announcement, or other guidance in the Internal Revenue Bulletin (IRB). File state tax for free Affected taxpayers. File state tax for free   If the IRS postpones a tax deadline, the following taxpayers are eligible for the postponement. File state tax for free Any individual whose main home is located in a covered area (defined later). File state tax for free Any business entity or sole proprietor whose principal place of business is located in a covered area. File state tax for free Any individual, business entity, or sole proprietor whose records needed to meet a postponed deadline are maintained in a covered area. File state tax for free The main home or principal place of business does not have to be located in the covered area. File state tax for free Any estate or trust whose tax records necessary to meet a postponed tax deadline are maintained in a covered area. File state tax for free Any individual who is a relief worker affiliated with a recognized government or philanthropic organization and who is assisting in a covered area. File state tax for free The spouse on a joint return with a taxpayer who is eligible for postponements. File state tax for free Any other person determined by the IRS to be affected by a terrorist attack. File state tax for free Covered area. File state tax for free   This is an area in which a terrorist attack took place and in which the IRS has decided to postpone tax deadlines for up to 1 year. File state tax for free Abatement of interest. File state tax for free   The IRS may abate (forgive) the interest on any underpaid income tax for the length of any postponement. File state tax for free Disaster Area Losses If your property was damaged or destroyed as a result of the September 11 attacks, you can choose to deduct your disaster loss on your 2000 return (or amended return) rather than on your 2001 return. File state tax for free You must make this choice to deduct your loss on your 2000 return by the later of the following dates. File state tax for free The due date (without extensions) for filing your 2001 income tax return (April 15, 2002, if you are a calendar year taxpayer). File state tax for free The due date (with extensions) for the 2000 return. File state tax for free For more information about disaster area losses, see Publication 547. File state tax for free Estate Tax Reduction The federal estate tax is reduced for taxable estates of individuals who died as a result of the Oklahoma City attack, the September 11 attacks, and the anthrax attacks. File state tax for free The estate tax is computed using a new rate schedule on page 25 of the November 2001 revision of the instructions for Form 706. File state tax for free The estate tax is reduced by credits against the estate tax, including the unified credit and the state death tax credit. File state tax for free These credits may reduce or eliminate the estate tax due. File state tax for free A special rule extends until January 22, 2003, the period of time allowed to file a claim for a refund of estate taxes that have been paid. File state tax for free Recovery from the September 11th Victim Compensation Fund. File state tax for free   The value of claims for a decedent's pain and suffering is normally included in the gross estate. File state tax for free However, if the estate chooses to seek recovery from this fund, the IRS has determined that, in view of the unique circumstances of this situation and the high likelihood that such claims will be valued at a nominal or zero amount, the claims will be valued at zero for estate tax purposes. File state tax for free Thus, there are no federal estate tax consequences if an estate or beneficiary receives a recovery from this fund. File state tax for free Which estates must file a return. File state tax for free   For decedents dying in 2001, Form 706 must be filed by the executor for the estate of every U. File state tax for free S. File state tax for free citizen or resident whose gross estate, plus adjusted taxable gifts and specific exemption, is more than $675,000. File state tax for free Form 706 must be filed within 9 months after the date of decedent's death unless you receive an extension of time to file. File state tax for free Use Form 4768, Application for Extension of Time To File a Return and/or Pay U. File state tax for free S. File state tax for free Estate (and Generation-Skipping Transfer) Taxes, to apply for an extension. File state tax for free Where to file. File state tax for free   Returns on which the new rate schedule is used should be sent to the following address, which was not available when Form 706 went to print. File state tax for free Internal Revenue Service E & G Department/Stop 824T 201 W. File state tax for free Rivercenter Blvd. File state tax for free Covington, KY 41011 More information. File state tax for free   For more information on the federal estate tax, see the instructions for Form 706. File state tax for free Structured Settlement Factoring Transactions A person who acquires payment rights in a structured settlement arrangement after February 21, 2002, may be subject to a 40% excise tax unless the transfer of the payment rights was approved in advance in a qualified order. File state tax for free The excise tax is figured on the excess of the undiscounted amount of the payments being acquired over the total amount actually paid to acquire them. File state tax for free However, this tax will not apply to transactions entered into from February 22, 2002, to July 1, 2002, if certain requirements are met. File state tax for free For information about these requirements, see Internal Revenue Code section 5891. File state tax for free Worksheet B Illustrated. File state tax for free Figuring the Tax To Be Forgiven (For Decedents Who Filed a Joint Return)       (A) First Eligible Year (1994 or 2000) (B) Second Eligible Year (1995 or 2001) (C) Third Eligible Year (1996 or 2002) 1 Enter the years eligible for forgiveness. File state tax for free 1 2000 2001   2 Enter the decedent's taxable income. File state tax for free Figure taxable income as if a separate return had been filed. File state tax for free See the instructions. File state tax for free 2 $17,259 $14,295   3 Enter the decedent's total tax. File state tax for free See the instructions. File state tax for free 3 6,123 5,250   4 Enter the total, if any, of the decedent's taxes not eligible for forgiveness. File state tax for free See the instructions. File state tax for free 4 3,532 3,109   5 Subtract line 4 from line 3. File state tax for free 5 2,591 2,141   6 Enter the surviving spouse's taxable income. File state tax for free Figure taxable income as if a separate return had been filed. File state tax for free See the instructions for line 2. File state tax for free 6 29,025 29,850   7 Enter the surviving spouse's total tax. File state tax for free See the instructions. File state tax for free 7 5,277 5,391   8 Enter the total, if any, of the surviving spouse's taxes listed in the instructions for line 4. File state tax for free 8 0 0   9 Subtract line 8 from line 7. File state tax for free 9 5,277 5,391   10 Add lines 5 and 9. File state tax for free 10 7,868 7,532   11 Enter the total tax from the joint return. File state tax for free See Table 1 on page 5 for the line number for years before 2002. File state tax for free 11 10,789 9,728   12 Add lines 4 and 8. File state tax for free 12 3,532 3,109   13 Subtract line 12 from line 11. File state tax for free 13 7,257 6,619   14 Divide line 5 by line 10. File state tax for free Enter the result as a decimal. File state tax for free 14 . File state tax for free 329 . File state tax for free 284   15 Tax to be forgiven. File state tax for free Multiply line 13 by line 14 and enter the result. File state tax for free 15 $2,388 $1,880   Note. File state tax for free If the total of columns (A), (B), and (C) of line 15 (including any amounts shown on line 5 of Worksheet A) is less than $10,000, also complete Worksheet C. File state tax for free Attach the computation of the tax to be forgiven or a copy of this worksheet to the decedent's final income tax return or amended tax return (Form 1040X) for each year listed on line 1. File state tax for free If filing Form 1040X for an eligible year, enter the amount from line 15 above on Form 1040X in column B of line 10 as a decrease in tax. File state tax for free The IRS will determine the amount to be refunded. File state tax for free Worksheet B Illustrated. File state tax for free Figuring the Tax To Be Forgiven (For Decedents Who Filed a Joint Return)       (A) First Eligible Year (1994 or 2000) (B) Second Eligible Year (1995 or 2001) (C) Third Eligible Year (1996 or 2002) 1 Enter the years eligible for forgiveness. File state tax for free 1 2000 2001   2 Enter the decedent's taxable income. File state tax for free Figure taxable income as if a separate return had been filed. File state tax for free See the instructions. File state tax for free 2 $17,259 $14,295   3 Enter the decedent's total tax. File state tax for free See the instructions. File state tax for free 3 6,123 5,250   4 Enter the total, if any, of the decedent's taxes not eligible for forgiveness. File state tax for free See the instructions. File state tax for free 4 3,532 3,109   5 Subtract line 4 from line 3. File state tax for free 5 2,591 2,141   6 Enter the surviving spouse's taxable income. File state tax for free Figure taxable income as if a separate return had been filed. File state tax for free See the instructions for line 2. File state tax for free 6 29,025 29,850   7 Enter the surviving spouse's total tax. File state tax for free See the instructions. File state tax for free 7 5,277 5,391   8 Enter the total, if any, of the surviving spouse's taxes listed in the instructions for line 4. File state tax for free 8 0 0   9 Subtract line 8 from line 7. File state tax for free 9 5,277 5,391   10 Add lines 5 and 9. File state tax for free 10 7,868 7,532   11 Enter the total tax from the joint return. File state tax for free See Table 1 on page 5 for the line number for years before 2002. File state tax for free 11 10,789 9,728   12 Add lines 4 and 8. File state tax for free 12 3,532 3,109   13 Subtract line 12 from line 11. File state tax for free 13 7,257 6,619   14 Divide line 5 by line 10. File state tax for free Enter the result as a decimal. File state tax for free 14 . File state tax for free 329 . File state tax for free 284   15 Tax to be forgiven. File state tax for free Multiply line 13 by line 14 and enter the result. File state tax for free 15 $2,388 $1,880   Note. File state tax for free If the total of columns (A), (B), and (C) of line 15 (including any amounts shown on line 5 of Worksheet A) is less than $10,000, also complete Worksheet C. File state tax for free Attach the computation of the tax to be forgiven or a copy of this worksheet to the decedent's final income tax return or amended tax return (Form 1040X) for each year listed on line 1. File state tax for free If filing Form 1040X for an eligible year, enter the amount from line 15 above on Form 1040X in column B of line 10 as a decrease in tax. File state tax for free The IRS will determine the amount to be refunded. File state tax for free Illustrated Worksheets B and C A wife lost her husband in the September 11 attack on the World Trade Center. File state tax for free They filed a joint return for 2000 and the wife chose to file a joint return as a surviving spouse for 2001. File state tax for free The returns for 2000 and 2001 showed the following income, deductions, and tax liabilities. File state tax for free After the husband died, his estate received income of $4,000. File state tax for free Of that amount, $1,000 is net profit from Schedule C received before the end of 2001. File state tax for free This net profit is exempt from income tax as explained earlier under Income received after date of death. File state tax for free The wife files Form 1041 because the gross income of the estate for the tax year ($3,000) is $600 or more. File state tax for free To determine how much of the husband's tax liability for 2000 and 2001 is to be forgiven, the wife completes Worksheet B. File state tax for free She also completes Worksheet C because the forgiven tax liabilities for 2000 and 2001 (line 15 of Worksheet B) total less than $10,000. File state tax for free To claim tax relief for 2000, the wife files Form 1040X and attaches a copy of Worksheet B. File state tax for free To claim tax relief for 2001, she files Form 1040 and attaches copies of Worksheets B and C. File state tax for free   2000 2001 Wages (wife) $35,000 $36,000 Net profit from Schedule C, Profit or Loss From Business (husband) 25,000 22,000 Interest income (joint account) 1,000 1,100 Deduction for ½ of self-employment tax (husband) (1,766) (1,555) Standard deduction (7,350) (7,600) Personal exemptions (2) (5,600) (5,800) Taxable income $46,284 $44,145 Joint income tax liability $7,257 $6,619 Plus: Self-employment tax (husband) 3,532 3,109 Total tax liability $10,789 $9,728   2000 2001 Wages (wife) $35,000 $36,000 Net profit from Schedule C, Profit or Loss From Business (husband) 25,000 22,000 Interest income (joint account) 1,000 1,100 Deduction for ½ of self-employment tax (husband) (1,766) (1,555) Standard deduction (7,350) (7,600) Personal exemptions (2) (5,600) (5,800) Taxable income $46,284 $44,145 Joint income tax liability $7,257 $6,619 Plus: Self-employment tax (husband) 3,532 3,109 Total tax liability $10,789 $9,728 Worksheet C Illustrated. File state tax for free Amount Treated as Tax Payment for Decedent's Last Tax Year Caution: The decedent is entitled to minimum relief of $10,000. File state tax for free Complete this worksheet only if the total tax forgiven for all eligible years is less than $10,000. File state tax for free 1 Minimum relief amount. File state tax for free Note: Before completing lines 2–9, see Instructions for lines 2–9 of Worksheet C. File state tax for free 1 $10,000 2 Enter the taxable income from line 22 (Form 1041) 2 2,400     3 Enter the distribution deduction from line 18 (Form 1041) . File state tax for free 3 0     4 Add lines 2 and 3. File state tax for free 4 2,400     5 Enter exempt income received after death minus expenses allocable to exempt income. File state tax for free (See Income received after date of death on page 5. File state tax for free ) 5 1,000     6 Add lines 4 and 5. File state tax for free 6 3,400     7 Figure the tax on line 6 using Schedule G (Form 1041). File state tax for free 7 710     8 Figure the tax on line 4 using Schedule G (Form 1041). File state tax for free 8 435     9 Tax on exempt income. File state tax for free Subtract line 8 from line 7. File state tax for free 9 275     10 Enter the total of columns (A)–(C) from line 5 of Worksheet A or line 15 of Worksheet B. File state tax for free If the decedent was not required to file tax returns for the eligible tax years, enter -0-. File state tax for free 10 4,268     11 Add lines 9 and 10. File state tax for free 11 $4,543 12 Additional payment allowed. File state tax for free If line 11 is $10,000 or more, enter -0- and stop here. File state tax for free No additional amount is allowed as a tax payment. File state tax for free Otherwise, subtract line 11 from line 1 and enter the result. File state tax for free 12 $5,457 Note. File state tax for free The amount on line 12 is allowed as a tax payment for the decedent's last tax year (usually 1995 or 2001). File state tax for free Attach the computation of the additional payment allowed or a copy of this worksheet to the original or amended income tax return for the decedent's last tax year. File state tax for free If filing Form 1040, include the amount from line 12 above on the “Other payments” line of the form. File state tax for free Write "Sec. File state tax for free 692(d)(2) Payment" and the amount to the right of the entry space. File state tax for free Also indicate whether a Form 1041 is being filed for the decedent's estate. File state tax for free If filing Form 1040X, include the amount from line 12 above on Form 1040X on line 15, columns (B) and (C). File state tax for free Write “Sec. File state tax for free 692(d)(2) Payment” on the dotted line to the left of the entry space. File state tax for free Worksheet C Illustrated. File state tax for free Amount Treated as Tax Payment for Decedent's Last Tax Year Caution: The decedent is entitled to minimum relief of $10,000. File state tax for free Complete this worksheet only if the total tax forgiven for all eligible years is less than $10,000. File state tax for free 1 Minimum relief amount. File state tax for free Note: Before completing lines 2–9, see Instructions for lines 2–9 of Worksheet C. File state tax for free 1 $10,000 2 Enter the taxable income from line 22 (Form 1041) 2 2,400     3 Enter the distribution deduction from line 18 (Form 1041) . File state tax for free 3 0     4 Add lines 2 and 3. File state tax for free 4 2,400     5 Enter exempt income received after death minus expenses allocable to exempt income. File state tax for free (See Income received after date of death on page 5. File state tax for free ) 5 1,000     6 Add lines 4 and 5. File state tax for free 6 3,400     7 Figure the tax on line 6 using Schedule G (Form 1041). File state tax for free 7 710     8 Figure the tax on line 4 using Schedule G (Form 1041). File state tax for free 8 435     9 Tax on exempt income. File state tax for free Subtract line 8 from line 7. File state tax for free 9 275     10 Enter the total of columns (A)–(C) from line 5 of Worksheet A or line 15 of Worksheet B. File state tax for free If the decedent was not required to file tax returns for the eligible tax years, enter -0-. File state tax for free 10 4,268     11 Add lines 9 and 10. File state tax for free 11 $4,543 12 Additional payment allowed. File state tax for free If line 11 is $10,000 or more, enter -0- and stop here. File state tax for free No additional amount is allowed as a tax payment. File state tax for free Otherwise, subtract line 11 from line 1 and enter the result. File state tax for free 12 $5,457 Note. File state tax for free The amount on line 12 is allowed as a tax payment for the decedent's last tax year (usually 1995 or 2001). File state tax for free Attach the computation of the additional payment allowed or a copy of this worksheet to the original or amended income tax return for the decedent's last tax year. File state tax for free If filing Form 1040, include the amount from line 12 above on the “Other payments” line of the form. File state tax for free Write "Sec. File state tax for free 692(d)(2) Payment" and the amount to the right of the entry space. File state tax for free Also indicate whether a Form 1041 is being filed for the decedent's estate. File state tax for free If filing Form 1040X, include the amount from line 12 above on Form 1040X on line 15, columns (B) and (C). File state tax for free Write “Sec. File state tax for free 692(d)(2) Payment” on the dotted line to the left of the entry space. File state tax for free Additional Worksheets The following additional worksheets are provided for your convenience. File state tax for free Worksheet A. File state tax for free Figuring the Tax To Be Forgiven (For Decedents Who Filed a Return as Single, Married Filing Separately, Head of Household, or Qualifying Widow(er))         (A) First Eligible Year (1994 or 2000) (B) Second Eligible Year (1995 or 2001) (C) Third Eligible Year (1996 or 2002) 1 Enter the years eligible for tax forgiveness. File state tax for free 1       2 Enter the total tax from the decedent's income tax return. File state tax for free See Table 1 on page 5 for the line number for years before 2002. File state tax for free 2       3 Enter the following taxes, if any, shown on the decedent's income tax return. File state tax for free (These taxes are not eligible for forgiveness. File state tax for free )           a Self-employment tax. File state tax for free 3a         b Social security and Medicare tax on tip income not reported to employer. File state tax for free 3b         c Tax on excess contributions to IRAs, Coverdell education savings accounts (formerly Ed IRAs), or Archer MSAs (formerly medical savings accounts). File state tax for free 3c         d Tax on excess accumulation in qualified retirement plans. File state tax for free 3d         e Household employment taxes. File state tax for free 3e         f Uncollected social security and Medicare or RRTA tax on tips or group-term life insurance. File state tax for free 3f         g Tax on golden parachute payments. File state tax for free 3g       4 Add lines 3a through 3g. File state tax for free 4       5 Tax to be forgiven. File state tax for free Subtract line 4 from line 2. File state tax for free 5       Note. File state tax for free If the total of columns (A), (B), and (C) of line 5 (including any amounts shown on line 15 of Worksheet B) is less than $10,000, also complete Worksheet C. File state tax for free Attach the computation of the tax to be forgiven or a copy of this worksheet to the decedent's final income tax return or amended tax return (Form 1040X) for each year listed on line 1. File state tax for free If filing Form 1040X for an eligible year, enter the amount from line 5 above on Form 1040X in column B of line 10 as a decrease in tax. File state tax for free The IRS will determine the amount to be refunded. File state tax for free Worksheet A. File state tax for free Figuring the Tax To Be Forgiven (For Decedents Who Filed a Return as Single, Married Filing Separately, Head of Household, or Qualifying Widow(er))         (A) First Eligible Year (1994 or 2000) (B) Second Eligible Year (1995 or 2001) (C) Third Eligible Year (1996 or 2002) 1 Enter the years eligible for tax forgiveness. File state tax for free 1       2 Enter the total tax from the decedent's income tax return. File state tax for free See Table 1 on page 5 for the line number for years before 2002. File state tax for free 2       3 Enter the following taxes, if any, shown on the decedent's income tax return. File state tax for free (These taxes are not eligible for forgiveness. File state tax for free )           a Self-employment tax. File state tax for free 3a         b Social security and Medicare tax on tip income not reported to employer. File state tax for free 3b         c Tax on excess contributions to IRAs, Coverdell education savings accounts (formerly Ed IRAs), or Archer MSAs (formerly medical savings accounts). File state tax for free 3c         d Tax on excess accumulation in qualified retirement plans. File state tax for free 3d         e Household employment taxes. File state tax for free 3e         f Uncollected social security and Medicare or RRTA tax on tips or group-term life insurance. File state tax for free 3f         g Tax on golden parachute payments. File state tax for free 3g       4 Add lines 3a through 3g. File state tax for free 4       5 Tax to be forgiven. File state tax for free Subtract line 4 from line 2. File state tax for free 5       Note. File state tax for free If the total of columns (A), (B), and (C) of line 5 (including any amounts shown on line 15 of Worksheet B) is less than $10,000, also complete Worksheet C. File state tax for free Attach the computation of the tax to be forgiven or a copy of this worksheet to the decedent's final income tax return or amended tax return (Form 1040X) for each year listed on line 1. File state tax for free If filing Form 1040X for an eligible year, enter the amount from line 5 above on Form 1040X in column B of line 10 as a decrease in tax. File state tax for free The IRS will determine the amount to be refunded. File state tax for free Worksheet B. File state tax for free Figuring the Tax To Be Forgiven (For Decedents Who Filed a Joint Return)       (A) First Eligible Year (1994 or 2000) (B) Second Eligible Year (1995 or 2001) (C) Third Eligible Year (1996 or 2002) 1 Enter the years eligible for forgiveness. File state tax for free 1       2 Enter the decedent's taxable income. File state tax for free Figure taxable income as if a separate return had been filed. File state tax for free See the instructions. File state tax for free 2       3 Enter the decedent's total tax. File state tax for free See the instructions. File state tax for free 3       4 Enter the total, if any, of the decedent's taxes not eligible for forgiveness. File state tax for free See the instructions. File state tax for free 4       5 Subtract line 4 from line 3. File state tax for free 5       6 Enter the surviving spouse's taxable income. File state tax for free Figure taxable income as if a separate return had been filed. File state tax for free See the instructions. File state tax for free 6       7 Enter the surviving spouse's total tax. File state tax for free See the instructions. File state tax for free 7       8 Enter the total, if any, of the surviving spouse's taxes listed in the instructions for line 4. File state tax for free 8       9 Subtract line 8 from line 7. File state tax for free 9       10 Add lines 5 and 9. File state tax for free 10       11 Enter the total tax from the joint return. File state tax for free See Table 1 on page 5 for the line number for years before 2002. File state tax for free 11       12 Add lines 4 and 8. File state tax for free 12       13 Subtract line 12 from line 11. File state tax for free 13       14 Divide line 5 by line 10. File state tax for free Enter the result as a decimal. File state tax for free 14       15 Tax to be forgiven. File state tax for free Multiply line 13 by line 14 and enter the result. File state tax for free 15       Note. File state tax for free If the total of columns (A), (B), and (C) of line 15 (including any amounts shown on line 5 of Worksheet A) is less than $10,000, also complete Worksheet C. File state tax for free Attach the computation of the tax to be forgiven or a copy of this worksheet to the decedent's final income tax return or amended tax return (Form 1040X) for each year listed on line 1. File state tax for free If filing Form 1040X for an eligible year, enter the amount from line 15 above on Form 1040X in column B of line 10 as a decrease in tax. File state tax for free The IRS will determine the amount to be refunded. File state tax for free Worksheet B. File state tax for free Figuring the Tax To Be Forgiven (For Decedents Who Filed a Joint Return)       (A) First Eligible Year (1994 or 2000) (B) Second Eligible Year (1995 or 2001) (C) Third Eligible Year (1996 or 2002) 1 Enter the years eligible for forgiveness. File state tax for free 1       2 Enter the decedent's taxable income. File state tax for free Figure taxable income as if a separate return had been filed. File state tax for free See the instructions. File state tax for free 2       3 Enter the decedent's total tax. File state tax for free See the instructions. File state tax for free 3       4 Enter the total, if any, of the decedent's taxes not eligible for forgiveness. File state tax for free See the instructions. File state tax for free 4       5 Subtract line 4 from line 3. File state tax for free 5       6 Enter the surviving spouse's taxable income. File state tax for free Figure taxable income as if a separate return had been filed. File state tax for free See the instructions. File state tax for free 6       7 Enter the surviving spouse's total tax. File state tax for free See the instructions. File state tax for free 7       8 Enter the total, if any, of the surviving spouse's taxes listed in the instructions for line 4. File state tax for free 8       9 Subtract line 8 from line 7. File state tax for free 9       10 Add lines 5 and 9. File state tax for free 10       11 Enter the total tax from the joint return. File state tax for free See Table 1 on page 5 for the line number for years before 2002. File state tax for free 11       12 Add lines 4 and 8. File state tax for free 12       13 Subtract line 12 from line 11. File state tax for free 13       14 Divide line 5 by line 10. File state tax for free Enter the result as a decimal. File state tax for free 14       15 Tax to be forgiven. File state tax for free Multiply line 13 by line 14 and enter the result. File state tax for free 15       Note. File state tax for free If the total of columns (A), (B), and (C) of line 15 (including any amounts shown on line 5 of Worksheet A) is less than $10,000, also complete Worksheet C. File state tax for free Attach the computation of the tax to be forgiven or a copy of this worksheet to the decedent's final income tax return or amended tax return (Form 1040X) for each year listed on line 1. File state tax for free If filing Form 1040X for an eligible year, enter the amount from line 15 above on Form 1040X in column B of line 10 as a decrease in tax. File state tax for free The IRS will determine the amount to be refunded. File state tax for free Worksheet C. File state tax for free Amount Treated as Tax Payment for Decedent's Last Tax Year Caution: The decedent is entitled to minimum tax forgiveness of $10,000. File state tax for free Complete this worksheet only if the total tax forgiven for all eligible years is less than $10,000. File state tax for free 1 Minimum tax forgiveness. File state tax for free Note. File state tax for free Before completing lines 2–9, see Instructions for lines 2–9 of Worksheet C. File state tax for free 1 $10,000 2 Enter the taxable income from line 22 (Form 1041) 2       3 Enter the distribution deduction from line 18 (Form 1041) . File state tax for free 3       4 Add lines 2 and 3. File state tax for free 4       5 Enter exempt income received after death minus expenses allocable to exempt income. File state tax for free (See Income received after date of death on page 5. File state tax for free ) 5       6 Add lines 4 and 5. File state tax for free 6       7 Figure the tax on line 6 using Schedule G (Form 1041). File state tax for free 7       8 Figure the tax on line 4 using Schedule G (Form 1041). File state tax for free 8       9 Tax on exempt income. File state tax for free Subtract line 8 from line 7. File state tax for free 9       10 Enter the total of columns (A)–(C) from line 5 of Worksheet A or line 15 of Worksheet B. File state tax for free If the decedent was not required to file tax returns for the eligible tax years, enter -0-. File state tax for free 10       11 Add lines 9 and 10. File state tax for free 11   12 Additional payment allowed. File state tax for free If line 11 is $10,000 or more, enter -0- and stop here. File state tax for free No additional amount is allowed as a tax payment. File state tax for free Otherwise, subtract line 11 from line 1 and enter the result. File state tax for free 12   Note. File state tax for free The amount on line 12 is allowed as a tax payment for the decedent's last tax year (usually 1995 or 2001). File state tax for free Attach the computation of the additional payment allowed or a copy of this worksheet to the original or amended income tax return for the decedent's last tax year. File state tax for free If filing Form 1040, include the amount from line 12 above on the “Other payments” line of the form. File state tax for free Write "Sec. File state tax for free 692(d)(2) Payment" and the amount to the right of the entry space. File state tax for free Also indicate whether a Form 1041 is being filed for the decedent's estate. File state tax for free If filing Form 1040X, include the amount from line 12 above on Form 1040X on line 15, columns (B) and (C). File state tax for free Write “Sec. File state tax for free 692(d)(2) Payment” on the dotted line to the left of the entry space. File state tax for free Worksheet C. File state tax for free Amount Treated as Tax Payment for Decedent's Last Tax Year Caution: The decedent is entitled to minimum tax forgiveness of $10,000. File state tax for free Complete this worksheet only if the total tax forgiven for all eligible years is less than $10,000. File state tax for free 1 Minimum tax forgiveness. File state tax for free Note. File state tax for free Before completing lines 2–9, see Instructions for lines 2–9 of Worksheet C. File state tax for free 1 $10,000 2 Enter the taxable income from line 22 (Form 1041) 2       3 Enter the distribution deduction from line 18 (Form 1041) . File state tax for free 3       4 Add lines 2 and 3. File state tax for free 4       5 Enter exempt income received after death minus expenses allocable to exempt income. File state tax for free (See Income received after date of death on page 5. File state tax for free ) 5       6 Add lines 4 and 5. File state tax for free 6       7 Figure the tax on line 6 using Schedule G (Form 1041). File state tax for free 7       8 Figure the tax on line 4 using Schedule G (Form 1041). File state tax for free 8       9 Tax on exempt income. File state tax for free Subtract line 8 from line 7. File state tax for free 9       10 Enter the total of columns (A)–(C) from line 5 of Worksheet A or line 15 of Worksheet B. File state tax for free If the decedent was not required to file tax returns for the eligible tax years, enter -0-. File state tax for free 10       11 Add lines 9 and 10. File state tax for free 11   12 Additional payment allowed. File state tax for free If line 11 is $10,000 or more, enter -0- and stop here. File state tax for free No additional amount is allowed as a tax payment. File state tax for free Otherwise, subtract line 11 from line 1 and enter the result. File state tax for free 12   Note. File state tax for free The amount on line 12 is allowed as a tax payment for the decedent's last tax year (usually 1995 or 2001). File state tax for free Attach the computation of the additional payment allowed or a copy of this worksheet to the original or amended income tax return for the decedent's last tax year. File state tax for free If filing Form 1040, include the amount from line 12 above on the “Other payments” line of the form. File state tax for free Write "Sec. File state tax for free 692(d)(2) Payment" and the amount to the right of the entry space. File state tax for free Also indicate whether a Form 1041 is being filed for the decedent's estate. File state tax for free If filing Form 1040X, include the amount from line 12 above on Form 1040X on line 15, columns (B) and (C). File state tax for free Write “Sec. File state tax for free 692(d)(2) Payment” on the dotted line to the left of the entry space. File state tax for free How To Get Tax Help Special IRS assistance. File state tax for free   The IRS is providing special help for those affected by the terrorist attacks, as well as survivors and personal representatives of the victims. File state tax for free We have set up a special toll-free number for people who may have trouble filing or paying their taxes because they were affected by the terrorist attacks, or who have other tax issues related to the attacks. File state tax for free Call 1–866–562–5227 Monday through Friday In English–7 a. File state tax for free m. File state tax for free to 10 p. 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File state tax for free   To contact your Taxpayer Advocate: Call the Taxpayer Advocate at 1–877–777–4778. File state tax for free Call the IRS at 1–800–829–1040. File state tax for free Call, write, or fax the Taxpayer Advocate office in your area. File state tax for free Call 1–800–829–4059 if you are a TTY/TDD user. File state tax for free   For more information, see Publication 1546, The Taxpayer Advocate Service of the IRS. File state tax for free Free tax services. File state tax for free   To find out what services are available, get Publication 910, Guide to Free Tax Services. File state tax for free It contains a list of free tax publications and an index of tax topics. File state tax for free It also describes other free tax information services, including tax education and assistance programs and a list of TeleTax topics. File state tax for free Personal computer. File state tax for free With your personal computer and modem, you can access the IRS on the Internet at www. 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