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Filing Taxes As Unemployed

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Filing Taxes As Unemployed

Filing taxes as unemployed 22. Filing taxes as unemployed   Impuestos Table of Contents IntroductionGobierno tribal de indios estadounidenses. Filing taxes as unemployed Useful Items - You may want to see: Requisitos para Deducir Todo Impuesto Impuestos sobre los IngresosImpuestos Estatales y Locales sobre los Ingresos Impuestos Extranjeros sobre los Ingresos Impuestos Generales sobre las VentasVehículos de motor. Filing taxes as unemployed Impuestos sobre Bienes RaícesImpuestos sobre bienes raíces de años anteriores. Filing taxes as unemployed Ejemplos. Filing taxes as unemployed Formulario 1099-S. Filing taxes as unemployed Cantidades Relacionadas con Bienes Raíces que no Puede Deducir Impuestos sobre Bienes Muebles Impuestos y Cargos que no Puede Deducir Dónde se Anotan las Deducciones Introduction Este capítulo trata de los impuestos que puede deducir si detalla sus deducciones en el Anexo A (Formulario 1040). Filing taxes as unemployed También explica cuáles impuestos puede deducir en otros anexos o formularios y cuáles impuestos no puede deducir. Filing taxes as unemployed Este capítulo trata sobre los siguientes temas: Impuestos sobre los ingresos (federales, estatales, locales, y extranjeros). Filing taxes as unemployed Impuestos generales sobre ventas (estatales y locales). Filing taxes as unemployed Impuestos sobre bienes raíces (estatales, locales, y extranjeros). Filing taxes as unemployed Impuestos sobre bienes muebles (estatales y locales). Filing taxes as unemployed Impuestos y cargos que usted no puede deducir. Filing taxes as unemployed Use la Tabla 22-1 como guía para determinar cuáles impuestos se pueden deducir. Filing taxes as unemployed Hay una sección al final del capítulo que le explica cuál formulario debe usar para deducir diferentes tipos de impuestos. Filing taxes as unemployed Impuestos de negocio. Filing taxes as unemployed   Puede deducir ciertos impuestos solamente si son gastos ordinarios y necesarios de su ocupación o negocio o si los incurre para generar ingresos. Filing taxes as unemployed Para información sobre estos impuestos, vea la Publicación 535, Business Expenses (Gastos de negocio), en inglés. Filing taxes as unemployed Impuestos estatales o locales. Filing taxes as unemployed   Éstos son impuestos gravados por los 50 estados, posesiones (territorios no autónomos) de los EE. Filing taxes as unemployed UU. Filing taxes as unemployed o cualquiera de sus subdivisiones políticas (tal como un condado o una ciudad) o por el Distrito de Columbia. Filing taxes as unemployed Gobierno tribal de indios estadounidenses. Filing taxes as unemployed   Un gobierno tribal de indios estadounidenses, al que el Secretario del Tesoro reconoce que desempeña funciones gubernamentales sustanciales, se considera un estado para el propósito de reclamar una deducción tributaria. Filing taxes as unemployed Los impuestos sobre los ingresos, impuestos sobre bienes raíces e impuestos sobre bienes muebles gravados por dicho gobierno tribal de indios estadounidenses (o por cualquiera de sus subdivisiones tratadas como si fueran subdivisiones políticas de un estado) son deducibles. Filing taxes as unemployed Impuestos generales sobre las ventas. Filing taxes as unemployed   Estos son impuestos que se gravan a tasa fija sobre ventas al por menor. Filing taxes as unemployed Dichos impuestos corresponden a una amplia gama de diferentes tipos de artículos. Filing taxes as unemployed Impuestos extranjeros. Filing taxes as unemployed   Éstos son impuestos que grava un país extranjero o cualesquiera de sus subdivisiones políticas. Filing taxes as unemployed Useful Items - You may want to see: Publicación 514 Foreign Tax Credit for Individuals (Crédito por impuestos extranjeros para personas físicas), en inglés 530 Tax Information for Homeowners (Información tributaria para propietarios de vivienda), en inglés Formularios (e Instrucciones) Anexo A (Formulario 1040) Itemized Deductions (Deducciones detalladas), en inglés Anexo E (Formulario 1040) Supplemental Income and Loss (Ingresos y pérdidas suplementarios), en inglés 1116 Foreign Tax Credit (Crédito por impuestos extranjeros), en inglés Requisitos para Deducir Todo Impuesto Para que un impuesto sea deducible, se tienen que cumplir los dos requisitos siguientes: Se le tiene que gravar el impuesto a usted. Filing taxes as unemployed Usted tiene que pagar el impuesto durante su año tributario. Filing taxes as unemployed Se le tiene que gravar el impuesto a usted. Filing taxes as unemployed   En general, sólo puede deducir los impuestos que se le gravan a usted. Filing taxes as unemployed   Generalmente, puede deducir impuestos sobre bienes muebles sólo si usted es el dueño de la propiedad. Filing taxes as unemployed Si su cónyuge es dueño de la propiedad y paga impuestos sobre bienes raíces correspondientes a la misma, los impuestos se pueden deducir en la declaración separada de su cónyuge o en su declaración conjunta. Filing taxes as unemployed Tiene que pagar el impuesto durante su año tributario. Filing taxes as unemployed   Si es un contribuyente que usa el método contable a base de efectivo para pagar sus impuestos, puede deducir sólo aquellos impuestos que de hecho pagó durante su año tributario. Filing taxes as unemployed Si paga sus impuestos con cheque, el día en que envía o entrega el cheque se considera la fecha de pago, con tal de que el cheque sea aceptado por la institución financiera. Filing taxes as unemployed Si utiliza una cuenta para pagar por teléfono (como una tarjeta de crédito o retiro de fondos electrónico), la fecha de pago será la fecha en el estado de cuentas de la institución financiera indicando cuándo se hizo el pago. Filing taxes as unemployed Si usted disputa una obligación tributaria y es un contribuyente que usa el método a base de efectivo para pagar sus impuestos, puede deducir el impuesto únicamente en el año en que de hecho lo paga (o transfiere dinero u otros bienes para cumplir con la obligación en disputa). Filing taxes as unemployed Vea la Publicación 538, Accounting Periods and Methods (Períodos y métodos contables), en inglés, para más detalles. Filing taxes as unemployed    Si usa el método contable a base de lo devengado, vea la Publicación 538, en inglés, para más información. Filing taxes as unemployed Impuestos sobre los Ingresos Esta sección explica cuáles impuestos estatales y locales sobre los ingresos (incluyendo aportaciones del empleado a fondos estatales de beneficios) y cuáles impuestos sobre ingresos extranjeros se pueden deducir. Filing taxes as unemployed Impuestos Estatales y Locales sobre los Ingresos Puede deducir los impuestos estatales o locales sobre los ingresos. Filing taxes as unemployed Sin embargo, puede eligir deducir los impuestos generales estatales y locales sobre ventas en vez de deducir los impuestos estatales y locales sobre los ingresos. Filing taxes as unemployed Vea Impuestos Generales sobre las Ventas , mas adelante. Filing taxes as unemployed Excepción. Filing taxes as unemployed    No puede deducir impuestos estatales y locales que pague sobre ingresos exentos del impuesto federal sobre el ingreso, a menos que el ingreso exento del impuesto sea ingreso de intereses. Filing taxes as unemployed Por ejemplo, no puede deducir la parte del impuesto estatal sobre el ingreso que se grava sobre un subsidio por costo de vida exento del impuesto federal sobre el ingreso. Filing taxes as unemployed Qué Deducir Su deducción puede ser por impuestos retenidos, pagos de impuesto estimado u otros pagos de impuestos conforme a lo siguiente: Impuestos retenidos. Filing taxes as unemployed   Puede deducir los impuestos estatales y locales sobre el ingreso retenidos de su sueldo en el año en que son retenidos. Filing taxes as unemployed Sus Formularios W-2 indicarán la cantidad. Filing taxes as unemployed Los Formularios W-2G, 1099-G, 1099-R, y 1099-MISC también pueden indicar los impuestos sobre los ingresos estatales y locales retenidos. Filing taxes as unemployed Pagos de impuesto estimado. Filing taxes as unemployed   Puede deducir los pagos de impuesto estimado que hizo durante el año a un gobierno estatal o local. Filing taxes as unemployed Sin embargo, tendrá que tener una base razonable para hacer los pagos de impuesto estimado. Filing taxes as unemployed Todo pago de impuesto estimado estatal o local que no haya sido hecho de buena fe en el momento del pago no es deducible. Filing taxes as unemployed Por ejemplo, usted hizo un pago estimado del impuesto estatal sobre el ingreso. Filing taxes as unemployed No obstante, el cálculo aproximado de su obligación tributaria estatal resulta en que va a recibir un reembolso de todo su pago estimado. Filing taxes as unemployed Usted no tenía ninguna base razonable para creer que podría adeudar algún impuesto estatal sobre el ingreso adicional y no puede deducir el pago de impuesto estimado. Filing taxes as unemployed Reembolso aplicado a los impuestos. Filing taxes as unemployed   Puede deducir toda parte de un reembolso de impuestos estatales y locales sobre el ingreso de un año anterior que haya elegido utilizar para pagar sus impuestos estimados estatales o locales sobre el ingreso del año 2013. Filing taxes as unemployed    No reste de la deducción ninguno de los siguientes artículos: Todo reembolso de (o crédito por) el impuesto estatal o local sobre el ingreso (o crédito) que espere recibir para el año 2013. Filing taxes as unemployed Todo reembolso de (o crédito por) impuestos estatales y locales sobre los ingresos de un año anterior que de hecho haya recibido en 2013. Filing taxes as unemployed   Sin embargo, todo o parte de este reembolso (o crédito) puede ser tributable. Filing taxes as unemployed Vea Reembolso de (o crédito por) impuestos estatales o locales sobre el ingreso , más adelante. Filing taxes as unemployed Declaraciones federales separadas. Filing taxes as unemployed   Si usted y su cónyuge presentan declaraciones separadas del impuesto estatal, local y federal sobre el ingreso, cada uno puede deducir en su declaración federal sólo la cantidad de su propio impuesto estatal y local sobre el ingreso que pagó durante el año tributario. Filing taxes as unemployed Declaraciones conjuntas estatales y locales. Filing taxes as unemployed   Si usted y su cónyuge presentan declaraciones conjuntas estatales y locales y declaraciones federales separadas, cada uno puede deducir en su declaración federal separada parte del total de los impuestos estatales y locales sobre el ingreso pagados durante el año tributario. Filing taxes as unemployed Puede deducir sólo la cantidad del total de los impuestos que esté en proporción con sus ingresos brutos, comparados con la suma de los ingresos brutos de usted y los de su cónyuge. Filing taxes as unemployed Sin embargo, no puede deducir más de la cantidad que realmente pagó durante el año. Filing taxes as unemployed Puede evitar este cálculo si usted y su cónyuge son responsables, conjuntamente y por separado, de pagar la cantidad completa de impuestos estatales y locales sobre el ingreso. Filing taxes as unemployed De ser así, ambos pueden deducir en sus declaraciones federales separadas la cantidad que de hecho pagó cada uno. Filing taxes as unemployed Declaración conjunta federal. Filing taxes as unemployed   Si ustedes presentan una declaración conjunta federal, pueden deducir el total de los impuestos estatales y locales sobre el ingreso que pagaron ustedes dos. Filing taxes as unemployed Aportaciones a fondos de beneficios estatales. Filing taxes as unemployed    Como empleado, puede deducir aportaciones obligatorias hechas a fondos de beneficios estatales y retenidas de su salario que proveen protección contra la pérdida de salario. Filing taxes as unemployed Por ejemplo, algunos estados requieren que los empleados hagan aportaciones a fondos estatales que proveen beneficios del seguro por incapacidad o desempleo. Filing taxes as unemployed Los pagos obligatorios hechos a los siguientes fondos de beneficios estatales se pueden deducir como impuestos estatales sobre el ingreso en la línea 5 del Anexo A (Formulario 1040). Filing taxes as unemployed Fondo de Compensación por Desempleo de Alaska. Filing taxes as unemployed Fondo de Beneficios por Incapacidad no Laboral de California. Filing taxes as unemployed Fondo de Beneficios por Incapacidad no Laboral de Nueva Jersey. Filing taxes as unemployed Fondo de Compensación por Desempleo de Nueva Jersey. Filing taxes as unemployed Fondo de Beneficios por Incapacidad no Laboral de Nueva York. Filing taxes as unemployed Fondo de Compensación por Desempleo de Pennsylvania. Filing taxes as unemployed Fondo de Beneficios Temporales por Incapacidad de Rhode Island. Filing taxes as unemployed Fondo de Compensación Suplementaria del Seguro Obrero del Estado de Washington. Filing taxes as unemployed    Las aportaciones del empleado a planes de incapacidad privados o voluntarios no son deducibles. Filing taxes as unemployed Reembolso de (o crédito por) impuestos estatales o locales sobre el ingreso. Filing taxes as unemployed   Si recibe un reembolso de (o crédito por) impuestos estatales o locales sobre el ingreso en un año siguiente al año en que los pagó, puede verse obligado a incluir el reembolso en sus ingresos del año en que lo reciba, anotándolo en la línea 10 del Formulario 1040. Filing taxes as unemployed Esto incluye los reembolsos resultantes de impuestos que han sido retenidos en exceso, aplicados de una declaración de un año anterior, que no han sido calculados correctamente, o que han sido calculados nuevamente, debido a una declaración enmendada. Filing taxes as unemployed Si no detalló sus deducciones en el año anterior, no incluya el reembolso en los ingresos. Filing taxes as unemployed Si dedujo los impuestos en el año anterior, incluya todo o parte del reembolso en la línea 10 del Formulario 1040 en el año en que reciba el reembolso. Filing taxes as unemployed Para obtener una explicación de cuánto incluir, vea Recuperaciones de Fondos en el capítulo 12. Filing taxes as unemployed Impuestos Extranjeros sobre los Ingresos Generalmente, puede tomar una deducción o un crédito por los impuestos sobre los ingresos que le grava un país extranjero o una posesión (territorio no autónomo) de los Estados Unidos. Filing taxes as unemployed Sin embargo, no puede tomar una deducción ni un crédito por impuestos sobre los ingresos gravados a usted por otros países, que usted pagó sobre ingresos exentos del impuesto de los EE. Filing taxes as unemployed UU. Filing taxes as unemployed , conforme a la exclusión de ingresos ganados en el extranjero o la exclusión por concepto de vivienda en el extranjero. Filing taxes as unemployed Para información sobre estas exclusiones, vea la Publicación 54, Tax Guide for U. Filing taxes as unemployed S. Filing taxes as unemployed Citizens and Resident Aliens Abroad (Guía tributaria para ciudadanos y residentes extranjeros de los EE. Filing taxes as unemployed UU. Filing taxes as unemployed en el extranjero), en inglés. Filing taxes as unemployed Para información sobre el crédito por impuestos extranjeros, vea la Publicación 514, en inglés. Filing taxes as unemployed Impuestos Generales sobre las Ventas Puede optar por deducir impuestos generales estatales y locales sobre ventas, en lugar de impuestos estatales y locales sobre los ingresos, como deducción detallada en la línea 5b del Anexo A (Formulario 1040). Filing taxes as unemployed Usted puede calcular la deducción de impuestos sobre las ventas usando los gastos reales o las tablas correspondientes a impuestos estatales y locales. Filing taxes as unemployed Gastos reales. Filing taxes as unemployed   Normalmente, puede deducir los impuestos generales estatales y locales reales sobre las ventas (incluidos los impuestos de uso compensatorio) si la tasa de impuestos era igual a la tasa del impuesto general sobre las ventas. Filing taxes as unemployed No obstante, los impuestos sobre las ventas de comida, ropa, suministros médicos y vehículos motorizados son deducibles como impuestos generales sobre las ventas aun si la tasa de impuestos era inferior a la tasa del impuesto general sobre las ventas. Filing taxes as unemployed Si pagó impuestos sobre la venta de un vehículo motorizado a una tasa superior a la tasa del impuesto general sobre las ventas, puede deducir sólo la cantidad de impuestos que hubiera pagado conforme a la tasa del impuesto general sobre las ventas correspondientes a dicho vehículo. Filing taxes as unemployed Si usa el método basado en los gastos reales, tiene que tener recibos para demostrar los impuestos generales pagados sobre las ventas. Filing taxes as unemployed No incluya impuestos sobre las ventas pagado en los artículos utilizados en su actividad comercial o empresarial. Filing taxes as unemployed Vehículos de motor. Filing taxes as unemployed   Para propósitos de esta sección, los vehículos de motor incluyen: automóviles, motocicletas, casas rodantes, vehículos recreativos, vehículos utilitarios deportivos, camiones, camionetas y vehículos para uso fuera de la carretera. Filing taxes as unemployed Esto también incluye los impuestos sobre las ventas en un vehículo arrendado, pero no en los vehículos utilizados en su actividad comercial o empresarial. Filing taxes as unemployed Tablas de las tarifas opcionales para impuestos sobre las ventas. Filing taxes as unemployed   En vez de usar los gastos reales, puede calcular la deducción por impuestos generales estatales y locales sobre las ventas consultando las tablas de tarifas para el impuesto estatal y local sobre las ventas en las Instrucciones del Anexo A (Formulario1040). Filing taxes as unemployed Además, tal vez pueda añadir los impuestos generales estatales y locales sobre las ventas pagados sobre ciertos artículos específicos. Filing taxes as unemployed   Su cantidad correspondiente de las tarifas está basada en el estado donde vive, sus ingresos y el número de exenciones reclamadas en su declaración de impuestos. Filing taxes as unemployed Sus ingresos son el ingreso bruto ajustado más todo artículo no sujeto a impuestos, como los siguientes: Intereses exentos de impuestos. Filing taxes as unemployed Beneficios para veteranos. Filing taxes as unemployed Paga por combate no tributable. Filing taxes as unemployed Compensación del seguro obrero. Filing taxes as unemployed La parte no sujeta a impuestos de los beneficios del Seguro Social y de la jubilación de empleados ferroviarios. Filing taxes as unemployed La parte no sujeta a impuestos de una cuenta IRA, pensión o distribuciones de una anualidad, a excepción de las reinversiones. Filing taxes as unemployed Pagos de beneficios de asistencia pública. Filing taxes as unemployed   Si vivió en diferentes estados del país durante el mismo año tributario, tiene que prorratear la cantidad de las tarifas correspondiente a cada estado en el que vivió según las fechas en que vivió que en cada estado. Filing taxes as unemployed Vea las instrucciones de la línea 5 del Anexo A (Formulario 1040) para detalles adicionales. Filing taxes as unemployed Impuestos sobre Bienes Raíces Los impuestos sobre bienes raíces deducibles son todos los impuestos estatales, locales o extranjeros sobre bienes raíces que se graven para el bienestar general del público. Filing taxes as unemployed Puede deducir dichos impuestos sólo si se basan en el valor tasado de los bienes raíces y son cobrados uniformemente contra todos los bienes dentro de la jurisdicción de las autoridades tributarias. Filing taxes as unemployed Los impuestos sobre bienes raíces deducibles no suelen incluir impuestos cobrados por beneficios locales ni mejoras que aumentan el valor de los bienes. Filing taxes as unemployed Tampoco incluyen cargos detallados por servicios (tal como la recogida de basura) que se les cobran a bienes específicos o ciertas personas, aunque se les pague el cargo a las autoridades tributarias. Filing taxes as unemployed Para más información sobre impuestos y cargos que no son deducibles, vea Cantidades Relacionadas con Bienes Raíces que no Puede Deducir , más adelante. Filing taxes as unemployed Inquilinos-accionistas de una sociedad anónima de cooperativa de viviendas. Filing taxes as unemployed   Normalmente, si es inquilino-accionista de una sociedad anónima de cooperativa de viviendas, puede deducir la cantidad pagada a dicha sociedad anónima que corresponda a su parte de los impuestos sobre bienes raíces que dicha sociedad anónima pagó, o en los que incurrió por la vivienda de usted. Filing taxes as unemployed La sociedad anónima debería proporcionarle un estado de cuentas en el cual indica la parte de los impuestos que le corresponde. Filing taxes as unemployed Para más información, vea las Special Rules for Cooperatives (Reglas especiales para cooperativas), en la Publicación 530, en inglés. Filing taxes as unemployed División de los impuestos sobre bienes raíces entre compradores y vendedores. Filing taxes as unemployed   Si compró o vendió bienes raíces durante el año, los impuestos sobre bienes raíces tienen que ser divididos entre el comprador y el vendedor. Filing taxes as unemployed   El comprador y el vendedor tienen que dividir los impuestos de bienes raíces basándose en el número de días del año tributario para bienes raíces (el período relacionado con el impuesto gravado) que cada uno fue dueño de la propiedad. Filing taxes as unemployed Al vendedor se le trata como si hubiese pagado los impuestos hasta la fecha de la venta, pero sin incluir dicha fecha. Filing taxes as unemployed Al comprador se le trata como si hubiese pagado los impuestos a partir de la fecha de la venta. Filing taxes as unemployed Esto corresponde independientemente de las fechas de gravamen bajo la ley local. Filing taxes as unemployed Generalmente, esta información se incluye en el estado de liquidación proporcionado al cierre. Filing taxes as unemployed    Si usted (el vendedor) no puede deducir los impuestos hasta que se paguen debido a su uso del método contable a base de efectivo, y el comprador de su propiedad es personalmente responsable de pagar el impuesto, se considera que usted ha pagado su parte del impuesto en el momento de la venta. Filing taxes as unemployed Esto le permite deducir su parte del impuesto hasta la fecha de venta aunque de hecho no lo haya pagado. Filing taxes as unemployed Sin embargo, también tiene que incluir la cantidad de dicho impuesto en el precio de venta de la propiedad. Filing taxes as unemployed El comprador tiene que incluir la misma cantidad en su costo de la propiedad. Filing taxes as unemployed   Calcule su deducción tributaria sobre cada propiedad comprada o vendida durante el año tributario para bienes raíces conforme a lo siguiente: Hoja de Trabajo 22-1. Filing taxes as unemployed Cómo Calcular su Deducción por Impuestos sobre Bienes Raíces 1. Filing taxes as unemployed Anote el total de los impuestos sobre bienes raíces del año tributario para bienes raíces   2. Filing taxes as unemployed Anote el número de días del año tributario para bienes raíces que usted fue dueño de la propiedad   3. Filing taxes as unemployed Divida la cantidad de la línea 2 entre 365 (para años bisiestos, divida la cantidad de la línea 2 entre 366) . Filing taxes as unemployed 4. Filing taxes as unemployed Multiplique la línea 1 por la línea 3. Filing taxes as unemployed Ésta es su deducción. Filing taxes as unemployed Anótela en la línea 6 del Anexo A (Formulario 1040). Filing taxes as unemployed   Nota: Repita los pasos 1 al 4 para cada propiedad que compró o vendió durante el año tributario para bienes raíces. Filing taxes as unemployed La deducción total es la suma de las cantidades de la línea 4 para todas las propiedades. Filing taxes as unemployed Impuestos sobre bienes raíces de años anteriores. Filing taxes as unemployed   No divida impuestos morosos entre el comprador y el vendedor si dichos impuestos corresponden a un año tributario de bienes raíces anterior al año en que se vendió la propiedad. Filing taxes as unemployed Aunque el comprador acuerde pagar los impuestos morosos, el mismo no los puede deducir y tiene que sumarlos al costo de la propiedad. Filing taxes as unemployed El vendedor puede deducir estos impuestos pagados por el comprador. Filing taxes as unemployed Sin embargo, el vendedor tiene que incluirlos en el precio de venta. Filing taxes as unemployed Ejemplos. Filing taxes as unemployed   Los siguientes ejemplos demuestran cómo se dividen los impuestos sobre bienes raíces entre el comprador y el vendedor. Filing taxes as unemployed Ejemplo 1. Filing taxes as unemployed El año tributario de bienes raíces de José y María Blanco, tanto para su antigua vivienda como para su nueva vivienda, es el año natural. Filing taxes as unemployed El plazo para pagar vence el 1 de agosto. Filing taxes as unemployed El impuesto sobre su antigua vivienda, vendida el 7 de mayo, era $620. Filing taxes as unemployed El impuesto sobre su nueva vivienda, comprada el 3 de mayo, es $732. Filing taxes as unemployed Se considera que José y María han pagado una parte proporcional de los impuestos para bienes raíces sobre la antigua vivienda aunque de hecho no se los pagaron a las autoridades tributarias. Filing taxes as unemployed Por otro lado, pueden declarar sólo una parte proporcional de los impuestos que pagaron sobre su nueva propiedad, aunque pagaron la cantidad completa. Filing taxes as unemployed José y María fueron dueños de su antigua vivienda durante 126 días del año tributario para bienes raíces (del 1 de enero al 6 de mayo, el día antes de la venta). Filing taxes as unemployed Calculan su deducción tributaria sobre su antigua vivienda conforme a lo siguiente: Hoja de Trabajo 22-1. Filing taxes as unemployed Cómo Calcular su Deducción por Impuestos sobre Bienes Raíces−Impuestos sobre Antigua Vivienda 1. Filing taxes as unemployed Anote el total de los impuestos sobre bienes raíces del año tributario para bienes raíces $620 2. Filing taxes as unemployed Anote el número de días del año tributario para bienes raíces que usted fue dueño de la propiedad 126 3. Filing taxes as unemployed Divida la cantidad de la línea 2 entre 365 (para años bisiestos, divida la cantidad de la línea 2 entre 366) . Filing taxes as unemployed 3452 4. Filing taxes as unemployed Multiplique la línea 1 por la línea 3. Filing taxes as unemployed Ésta es su deducción. Filing taxes as unemployed Anótela en la línea 6 del Anexo A (Formulario 1040). Filing taxes as unemployed $214 Como los compradores de su antigua vivienda pagaron todos los impuestos, José y María también incluyen los $214 en el precio de venta de la antigua vivienda. Filing taxes as unemployed Los compradores suman los $214 al costo de su vivienda. Filing taxes as unemployed José y María fueron dueños de su nueva vivienda durante el año tributario para bienes raíces por 243 días (del 3 de mayo al 31 de diciembre, incluyendo la fecha de compra). Filing taxes as unemployed Calculan su deducción tributaria sobre su nueva vivienda conforme a lo siguiente: Hoja de Trabajo 22-1. Filing taxes as unemployed Cómo Calcular su Deducción por Impuestos sobre Bienes Raíces−Impuestos sobre Nueva Vivienda 1. Filing taxes as unemployed Anote el total de los impuestos sobre bienes raíces del año tributario para bienes raíces $732 2. Filing taxes as unemployed Anote el número de días del año tributario para bienes raíces que usted fue dueño de la propiedad 243 3. Filing taxes as unemployed Divida la cantidad de la línea 2 entre 365 (para años bisiestos, divida la cantidad de la línea 2 entre 366) . Filing taxes as unemployed 6658 4. Filing taxes as unemployed Multiplique la línea 1 por la línea 3. Filing taxes as unemployed Ésta es su deducción. Filing taxes as unemployed Anótela en la línea 6 del Anexo A (Formulario 1040). Filing taxes as unemployed $487 Como José y María pagaron todos los impuestos sobre la nueva vivienda, suman $245 ($732 pagados menos una deducción de $487) a su costo de la nueva vivienda. Filing taxes as unemployed Los vendedores suman estos $245 a su precio de venta y deducen los $245 como impuesto sobre los bienes raíces. Filing taxes as unemployed La deducción por el impuesto sobre bienes raíces de José y María por sus antiguas y nuevas viviendas es la suma de $214 y $487, o sea $701. Filing taxes as unemployed Anotarán esta cantidad en la línea 6 del Anexo A (Formulario 1040). Filing taxes as unemployed Ejemplo 2. Filing taxes as unemployed Jorge y Helena Moreno compraron una nueva casa el 3 de mayo del año 2013. Filing taxes as unemployed Su año tributario de bienes raíces para la nueva casa es el año natural. Filing taxes as unemployed Los impuestos sobre bienes raíces para el año 2012 fueron gravados en el estado donde viven los Moreno el 1 de enero del año 2013. Filing taxes as unemployed El plazo para pagar los impuestos venció el 31 de mayo del año 2013 y el 31 de octubre del año 2013. Filing taxes as unemployed Los Moreno acordaron pagar todos los impuestos morosos después de la fecha de compra. Filing taxes as unemployed Los impuestos sobre bienes raíces para el año 2012 fueron $680. Filing taxes as unemployed Pagaron $340 el 31 de mayo del año 2012 y $340 el 31 de octubre del año 2013. Filing taxes as unemployed Estos impuestos fueron para el año tributario de bienes raíces de 2012. Filing taxes as unemployed Los Moreno no pueden deducirlos ya que no fueron dueños de la propiedad hasta el año 2013. Filing taxes as unemployed En lugar de ello, tienen que añadir $680 al costo de su nueva vivienda. Filing taxes as unemployed En enero del año 2014, los Moreno reciben su estado de cuenta del impuesto sobre bienes raíces del año 2013 por $752 y pagarán esta cantidad en el año 2014. Filing taxes as unemployed Los Moreno fueron dueños de su nueva vivienda por 243 días (desde el 3 de mayo hasta el 31 de diciembre) durante el año tributario para bienes raíces de 2013. Filing taxes as unemployed Calcularán su deducción tributaria para el año 2014 conforme a lo siguiente: Hoja de Trabajo 22-1. Filing taxes as unemployed Cómo Calcular su Deducción por Impuestos sobre Bienes Raíces−Impuestos sobre Nueva Vivienda 1. Filing taxes as unemployed Anote el total de los impuestos sobre bienes raíces del año tributario para bienes raíces $752 2. Filing taxes as unemployed Anote el número de días del año tributario para bienes raíces que usted fue dueño de la propiedad 243 3. Filing taxes as unemployed Divida la cantidad de la línea 2 entre 365 (para años bisiestos, divida la cantidad de la línea 2 entre 366) . Filing taxes as unemployed 6658 4. Filing taxes as unemployed Multiplique la línea 1 por la línea 3. Filing taxes as unemployed Ésta es su deducción. Filing taxes as unemployed Anótela en la línea 6 del Anexo A (Formulario 1040). Filing taxes as unemployed $501 Los impuestos restantes de $251 (los $752 pagados menos una deducción de $501) que fueron pagados en el año 2014, junto con los $680 que fueron pagados en el año 2013, se suman al costo de su nueva vivienda. Filing taxes as unemployed Debido a que se considera que los impuestos hasta la fecha de venta han sido pagados por el vendedor en la fecha de venta, éste tiene derecho a una deducción tributaria de $931 para el año 2013. Filing taxes as unemployed Ésta es la suma de los $680 del año 2012 y los $251 por los 122 días durante los cuales fue dueño de la vivienda en el año 2013. Filing taxes as unemployed El vendedor también tiene que incluir los $931 en el precio de venta cuando calcule la ganancia o pérdida en la venta. Filing taxes as unemployed El vendedor debería ponerse en contacto con los Moreno en enero del año 2014 para averiguar cuánto impuesto sobre bienes raíces se debe pagar para el año 2013. Filing taxes as unemployed Formulario 1099-S. Filing taxes as unemployed   Para ciertas ventas o intercambios de bienes raíces, la persona encargada del cierre de la venta (generalmente el agente a cargo del cierre) prepara el Formulario 1099-S, Proceeds From Real Estate Transactions (Ganancias procedentes de transacciones de bienes raíces), en inglés, para declarar cierta información al IRS y al vendedor de la propiedad. Filing taxes as unemployed El recuadro 2 del Formulario 1099-S es para las utilidades brutas de la venta y debería incluir la parte de la obligación tributaria por bienes raíces correspondiente al vendedor que el comprador pagará a partir de la fecha de la venta. Filing taxes as unemployed El comprador incluye estos impuestos en la base del costo de la propiedad y el vendedor deduce esta cantidad como un impuesto pagado y lo incluye en el precio de venta de la propiedad. Filing taxes as unemployed   Para una transacción de bienes raíces que incluya una vivienda, todo impuesto sobre bienes raíces que el vendedor haya pagado por adelantado pero que es la obligación del comprador aparece en el recuadro 5 del Formulario 1099-S. Filing taxes as unemployed El comprador deduce esta cantidad como un impuesto sobre bienes raíces y el vendedor reduce esa misma cantidad de su deducción del impuesto sobre bienes raíces (o la incluye en el ingreso). Filing taxes as unemployed Vea Reembolso (o rebaja) , más adelante. Filing taxes as unemployed Impuestos depositados en plica. Filing taxes as unemployed   Si su pago hipotecario mensual incluye una cantidad depositada en plica (puesta bajo la custodia de un tercero) para impuestos sobre bienes raíces, es posible que no pueda deducir toda la cantidad que fue depositada en plica. Filing taxes as unemployed Puede deducir sólo el impuesto sobre bienes raíces que el tercero de hecho les pagó a las autoridades tributarias. Filing taxes as unemployed Si el tercero no le avisa de la cantidad de impuesto sobre bienes raíces pagada en nombre suyo, póngase en contacto con el tercero o las autoridades tributarias para averiguar la cantidad que debe usar en su declaración. Filing taxes as unemployed Tenencia en su totalidad. Filing taxes as unemployed   Si usted y su cónyuge tuvieron propiedad conyugal en su totalidad y presentan declaraciones federales separadas, cada uno de ustedes puede deducir sólo los impuestos que cada uno de ustedes pagó sobre la propiedad. Filing taxes as unemployed Personas divorciadas. Filing taxes as unemployed   Si su acuerdo de divorcio o separación declara que usted tiene que pagar los impuestos sobre bienes raíces por una vivienda cuyos dueños son usted y su cónyuge, una parte de sus pagos podría ser deducible como pensión para el cónyuge divorciado y otra parte como impuestos sobre bienes raíces. Filing taxes as unemployed Vea Impuestos y seguro en el capítulo 18 para más información. Filing taxes as unemployed Asignaciones para la vivienda para ministros de una orden religiosa y personal militar. Filing taxes as unemployed   Si es ministro de la iglesia o miembro de los servicios militares y recibe una asignación para su vivienda que puede excluir de sus ingresos, aún puede deducir todos los impuestos sobre bienes raíces que pague sobre su vivienda. Filing taxes as unemployed Reembolso (o rebaja). Filing taxes as unemployed   Si recibió un reembolso o una rebaja en el año tributario 2013 sobre bienes raíces que pagó ese año, tiene que reducir su deducción por la cantidad que se le ha reembolsado. Filing taxes as unemployed Si recibió un reembolso o una rebaja en el año tributario 2013 sobre bienes raíces que dedujo en un año anterior (ya sea como deducción detallada o como aumento en la deducción estándar), generalmente tiene que incluir el reembolso o la rebaja en los ingresos del año en que lo reciba. Filing taxes as unemployed Sin embargo, la cantidad que se incluye en los ingresos se limita a la cantidad de la deducción que disminuyó su impuesto en el año anterior. Filing taxes as unemployed Para más información, vea Recuperación de Fondos en el capítulo 12. Filing taxes as unemployed Tabla 22-1. Filing taxes as unemployed ¿Qué Impuestos Puede Deducir? Tipo de Impuestos Puede Deducir No Puede Deducir Honorarios y Cargos Honorarios y cargos que son gastos de su ocupación o negocio o de la generación de ingresos. Filing taxes as unemployed Honorarios y cargos que no son gastos de su ocupación o negocio o de la generación de ingresos, tales como cargos de licencias para conducir, inspección de vehículos, estacionamiento o cargos por servicios de agua (vea Impuestos y Cargos que no Puede Deducir ). Filing taxes as unemployed     Multas y sanciones. Filing taxes as unemployed Impuestos sobre los Ingresos Impuestos estatales y locales sobre los ingresos. Filing taxes as unemployed Impuestos federales sobre los ingresos. Filing taxes as unemployed   Impuestos extranjeros sobre los ingresos. Filing taxes as unemployed Aportaciones del empleado a planes de seguro por incapacidad privados o voluntarios. Filing taxes as unemployed   Aportaciones del empleado a fondos estatales, tal como se indica bajo Aportaciones a fondos de beneficios estatales . Filing taxes as unemployed Impuestos generales estatales y locales sobre las ventas si opta por deducir impuestos estatales y locales sobre los ingresos. Filing taxes as unemployed Impuestos Generales sobre las Ventas Impuestos generales estatales y locales sobre las ventas, incluyendo los impuestos de uso compensatorio. Filing taxes as unemployed Impuestos estatales y locales sobre los ingresos si opta por deducir impuestos generales estatales y locales sobre las ventas. Filing taxes as unemployed Otros Impuestos Impuestos que son gastos de su ocupación o negocio. Filing taxes as unemployed Impuestos federales sobre artículos de uso y consumo, tal como el impuesto sobre gasolina, que no son gastos de su ocupación o negocio o de la generación de ingresos. Filing taxes as unemployed   Impuestos sobre bienes que generan ingresos del alquiler o de regalías. Filing taxes as unemployed Impuestos per cápita. Filing taxes as unemployed   Impuestos sobre una profesión u ocupación. Filing taxes as unemployed Vea el capítulo 28. Filing taxes as unemployed     La mitad del impuesto sobre el trabajo por cuenta propia pagado. Filing taxes as unemployed   Impuestos sobre Bienes Muebles Impuestos estatales y locales sobre bienes muebles. Filing taxes as unemployed Aranceles de aduanas que no son gastos de su ocupación o negocio o de la generación de ingresos. Filing taxes as unemployed Impuestos sobre Bienes Raíces Impuestos estatales y locales sobre bienes raíces. Filing taxes as unemployed Impuestos sobre bienes raíces que se tratan como si hubiesen sido gravados a otra persona (vea División de los impuestos sobre bienes raíces entre compradores y vendedores ). Filing taxes as unemployed   Impuestos extranjeros sobre bienes raíces. Filing taxes as unemployed Impuestos para beneficios locales (con excepciones). Filing taxes as unemployed Vea Cantidades Relacionadas con Bienes Raíces que no Puede Deducir . Filing taxes as unemployed   La parte de los impuestos sobre bienes raíces del inquilino pagada por una sociedad anónima cooperativa de viviendas. Filing taxes as unemployed Cargos por la recogida de basura y desperdicios (hay excepciones). Filing taxes as unemployed Vea Cantidades Relacionadas con Bienes Raíces que no Puede Deducir . Filing taxes as unemployed     Aumento del alquiler debido a impuestos sobre bienes raíces más altos. Filing taxes as unemployed     Cuotas de la asociación de propietarios de viviendas. Filing taxes as unemployed Cantidades Relacionadas con Bienes Raíces que no Puede Deducir Los pagos de los siguientes no suelen ser deducibles como impuestos sobre bienes raíces: Impuestos por beneficios locales. Filing taxes as unemployed Cargos detallados por servicios (tales como cargos por la recogida de basura y desperdicios). Filing taxes as unemployed Impuestos de traspaso (impuestos de timbre). Filing taxes as unemployed Aumentos del alquiler ocasionados por aumentos en los impuestos sobre bienes raíces. Filing taxes as unemployed Cuotas de la asociación de propietarios de vivienda. Filing taxes as unemployed Impuestos por beneficios locales. Filing taxes as unemployed   Los impuestos deducibles sobre bienes raíces no suelen incluir impuestos gravados por beneficios locales y mejoras que tienden a aumentar el valor de la propiedad. Filing taxes as unemployed Estos incluyen impuestos por mejoras de calles, aceras o banquetas, cañerías principales, alcantarillado, instalaciones de estacionamiento público y mejoras parecidas. Filing taxes as unemployed Debe aumentar la base de su propiedad por la cantidad pagada. Filing taxes as unemployed   Los impuestos sobre beneficios locales se pueden deducir únicamente si son por mantenimiento, reparaciones o cargos de intereses relacionados con aquellos beneficios. Filing taxes as unemployed Si sólo una parte de los impuestos es por mantenimiento, reparaciones o intereses, tiene que poder determinar cuánta fue la cantidad de dicha parte para reclamar la deducción. Filing taxes as unemployed Si no puede determinar qué parte del impuesto es por mantenimiento, reparaciones o intereses, ninguna parte de éste es deducible. Filing taxes as unemployed    Los impuestos sobre beneficios locales podrían incluirse en su factura del impuesto sobre bienes raíces. Filing taxes as unemployed Si las autoridades tributarias (o prestamista hipotecario) no le proveen una copia de su factura del impuesto sobre bienes raíces, pídala. Filing taxes as unemployed Debe usar las reglas indicadas anteriormente para determinar si puede deducir el impuesto sobre beneficios locales. Filing taxes as unemployed Comuníquese con las autoridades tributarias si necesita información adicional sobre un cargo específico indicado en su factura del impuesto sobre bienes raíces. Filing taxes as unemployed Cargos detallados por servicios. Filing taxes as unemployed    Un cargo detallado por servicios sobre una propiedad o persona específica no es un impuesto, aun si el cargo se paga a las autoridades tributarias. Filing taxes as unemployed Por ejemplo, no puede deducir el cargo como un impuesto sobre bienes raíces si es: Un cargo unitario por el abastecimiento de un servicio (tal como un cargo de $5 que se cobra por cada 1,000 galones de agua que use), Un cargo periódico por un servicio residencial (tal como un cargo de $20 al mes o $240 al año que se le cobra a cada propietario de viviendas por la recogida de basura) o Un cargo fijo que se cobra por un solo servicio provisto por su gobierno (tal como un cargo de $30 por cortar el césped por haberla dejado crecer más de lo permitido conforme al reglamento local). Filing taxes as unemployed    Tiene que revisar su factura del impuesto sobre bienes raíces para determinar si algún cargo detallado no deducible, como los que se enumeran anteriormente, se ha incluido en la factura. Filing taxes as unemployed Si las autoridades tributarias (o el prestamista hipotecario) no le proveen una copia de su factura del impuesto sobre bienes raíces, pídala. Filing taxes as unemployed Excepción. Filing taxes as unemployed   Los cargos que se utilizan para mantener o mejorar servicios (tal como la recogida de basura o la protección policial o contra incendios) son deducibles como impuestos sobre bienes raíces si: Los cargos se gravan a una tasa similar para todos los bienes en la jurisdicción que impone el impuesto, Los fondos recaudados no tienen designación específica; en vez de ello, están mezclados con fondos fiscales generales y Los fondos utilizados para mantener y mejorar servicios no se limitan a la cantidad de dichos cargos recaudados ni están determinados por dicha cantidad. Filing taxes as unemployed Impuestos de traspaso (impuestos de timbre). Filing taxes as unemployed   No se pueden deducir los impuestos de traspaso ni impuestos similares, ni los cargos sobre la venta de una vivienda personal. Filing taxes as unemployed Si los paga el vendedor, son gastos de la venta y reducen la cantidad generada por la venta. Filing taxes as unemployed Si los paga el comprador, se incluyen en la base del costo de los bienes. Filing taxes as unemployed Aumento del alquiler debido a impuestos sobre bienes raíces más altos. Filing taxes as unemployed   Si su arrendador aumenta su alquiler en forma de recargo tributario (surcharge) debido a un aumento de los impuestos sobre bienes raíces, no puede deducir dicho aumento como impuesto. Filing taxes as unemployed Cuotas de la asociación de propietarios de vivienda. Filing taxes as unemployed   Estos cargos no se pueden deducir porque son gravados por la asociación de propietarios de vivienda y no por el gobierno estatal o local. Filing taxes as unemployed Impuestos sobre Bienes Muebles El impuesto sobre bienes muebles es deducible si es un impuesto estatal o local que: Se cobra sobre bienes muebles, Se basa únicamente en el valor de los bienes muebles y Se cobra anualmente, aunque se pague más o menos una vez al año. Filing taxes as unemployed Se puede considerar que un impuesto que reúna los requisitos anteriores ha sido cobrado sobre bienes muebles aunque sea para el ejercicio de un privilegio. Filing taxes as unemployed Por ejemplo, un impuesto anual basado en el valor reúne los requisitos como impuesto sobre bienes muebles, aunque se denomine un cargo de registro y sea para el privilegio de registrar automóviles o utilizarlos en las carreteras. Filing taxes as unemployed Si el impuesto se basa parcialmente en el valor y parcialmente en otros criterios, puede reunir los requisitos en parte. Filing taxes as unemployed Ejemplo. Filing taxes as unemployed El estado en el que vive cobra un impuesto anual del 1% del valor, más 50 centavos por quintal (cien libras de peso) de un vehículo por el registro del mismo. Filing taxes as unemployed Usted pagó $32 basados en el valor ($1,500) y peso (3,400 libras) de su automóvil. Filing taxes as unemployed Puede deducir $15 (1% x $1,500) como un impuesto sobre bienes muebles, ya que esa parte se basa en el valor. Filing taxes as unemployed Los $17 restantes ($0. Filing taxes as unemployed 50 x 34), basados en el peso, no se pueden deducir. Filing taxes as unemployed Impuestos y Cargos que no Puede Deducir Muchos impuestos del gobierno federal, estatal y local no son deducibles porque no pertenecen a las categorías mencionadas anteriormente. Filing taxes as unemployed Otros impuestos y cargos, tales como los impuestos federales sobre los ingresos, no son deducibles debido a que la ley tributaria prohibe específicamente la deducción de éstos. Filing taxes as unemployed Vea la Tabla 22-1. Filing taxes as unemployed Los impuestos y cargos que generalmente no se pueden deducir incluyen los siguientes: Impuestos sobre la nómina. Filing taxes as unemployed Esto incluye los impuestos del Seguro Social, Medicare e impuestos sobre la jubilación ferroviaria retenidos de su paga. Filing taxes as unemployed No obstante, una mitad del impuesto que usted paga sobre el trabajo por cuenta propia es deducible. Filing taxes as unemployed Asimismo, es posible que los impuestos del Seguro Social y otros impuestos laborales sobre la nómina que usted paga sobre el salario de un empleado doméstico se puedan incluir en los gastos médicos deducibles o en los gastos del cuidado de hijos que le permitan reclamar el crédito por gastos del cuidado de menores y dependientes. Filing taxes as unemployed Para más información, vea los capítulos 21 y 32. Filing taxes as unemployed Impuestos sobre caudales hereditarios, herencias, legados o sucesiones. Filing taxes as unemployed No obstante, puede deducir la parte del impuesto sobre la herencia atribuible al ingreso proveniente de un difunto si usted, como beneficiario, tiene que incluir dicho ingreso en su propio ingreso bruto. Filing taxes as unemployed En este caso, deduzca el impuesto sobre la herencia como deducción miscelánea no sujeta al límite del 2% del ingreso bruto ajustado. Filing taxes as unemployed Para más información, vea la Publicación 559, Survivors, Executors, and Administrators (Sobrevivientes, albaceas y administradores), en inglés. Filing taxes as unemployed Impuestos federales sobre los ingresos. Filing taxes as unemployed Incluye impuestos sobre los ingresos retenidos de su paga. Filing taxes as unemployed Multas y sanciones. Filing taxes as unemployed No puede deducir multas y sanciones pagadas a un gobierno por la violación de alguna ley, incluidas cantidades afines de garantía que haya perdido. Filing taxes as unemployed Impuestos sobre donaciones. Filing taxes as unemployed Cargos por licencias. Filing taxes as unemployed No puede deducir cargos por licencias para propósitos personales (cargos por licencia matrimonial, licencias para conducir y permiso para perros). Filing taxes as unemployed Impuestos per cápita. Filing taxes as unemployed No puede deducir los impuestos per cápita estatales o locales. Filing taxes as unemployed Muchos impuestos y cargos que no se enumeraron anteriormente tampoco pueden ser deducidos, a menos que sean gastos ordinarios y necesarios de una actividad comercial o una actividad que genere ingresos. Filing taxes as unemployed Para otros cargos que no se pueden deducir, vea Cantidades Relacionadas con Bienes Raíces que no Puede Deducir , anteriormente. Filing taxes as unemployed Dónde se Anotan las Deducciones Los impuestos se deducen en los siguientes anexos: Impuestos estatales y locales sobre los ingresos. Filing taxes as unemployed    Estos impuestos se deducen en la línea 5 del Anexo A (Formulario 1040), aunque su única fuente de ingresos sea de negocios, alquileres o regalías. Filing taxes as unemployed Marque el recuadro a en la línea 5. Filing taxes as unemployed Impuestos generales sobre las ventas. Filing taxes as unemployed   Los impuestos sobre las ventas se deducen en la línea 5 del Anexo A (Formulario 1040). Filing taxes as unemployed Usted tiene que marcar el recuadro b en la línea 5. Filing taxes as unemployed Si elige deducir estos impuestos, no puede deducir impuestos estatales y locales sobre los ingresos en el recuadro a de la línea 5 del Anexo A (Formulario 1040). Filing taxes as unemployed Impuestos extranjeros sobre los ingresos. Filing taxes as unemployed   Por lo general, los impuestos que paga a un país extranjero o una posesión (territorio no autónomo) estadounidense pueden ser reclamados como una deducción detallada en la línea 8 del Anexo A (Formulario 1040) o como un crédito a su favor para su impuesto sobre el ingreso de los EE. Filing taxes as unemployed UU. Filing taxes as unemployed en la línea 47 del Formulario 1040. Filing taxes as unemployed Para reclamar el crédito, es posible que tenga que llenar y adjuntar el Formulario 1116, en inglés. Filing taxes as unemployed Para más información, vea el capítulo 37 de esta publicación, las Instrucciones del Formulario 1040 o la Publicación 514, estos dos últimos en inglés. Filing taxes as unemployed Impuestos sobre bienes raíces e impuestos sobre bienes muebles. Filing taxes as unemployed    Los impuestos sobre bienes raíces e impuestos sobre bienes muebles se anotan en las líneas 6 y 7, respectivamente, del Anexo A (Formulario 1040), a menos que se paguen sobre bienes utilizados en su negocio. Filing taxes as unemployed En tal caso, se anotan en el Anexo C, Anexo C-EZ o Anexo F (Formulario 1040). Filing taxes as unemployed Los impuestos sobre propiedad que genere ingresos de alquiler o de regalías se anotan en el Anexo E (Formulario 1040). Filing taxes as unemployed Impuestos sobre el trabajo por cuenta propia. Filing taxes as unemployed    Deduzca la mitad de su impuesto sobre el trabajo por cuenta propia en la línea 27 del Formulario 1040. Filing taxes as unemployed Otros impuestos. Filing taxes as unemployed    Todos los demás impuestos deducibles se anotan en la línea 8 del Anexo A (Formulario 1040). Filing taxes as unemployed Prev  Up  Next   Home   More Online Publications
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Understanding your CP01H Notice

You received a CP 01H notice because we were unable to process your tax return. The IRS has locked your account because the Social Security Administration informed us that the Social Security number (SSN) of the primary or secondary taxpayer on the return belongs to someone who was deceased prior to the current tax year (before January 1, 2010 for a 2010 tax return).

Printable samples of this notice (PDF)

Tax publications you may find useful

How to get help

Calling the 1-800 number listed on the top right corner of your notice is the fastest way to get your questions answered.

You can also authorize someone (such as an accountant) to contact the IRS on your behalf using this Power of Attorney and Declaration of Representative (Form 2848).

Or you may qualify for help from a Low Income Taxpayer Clinic.
 


What you need to do

If you think our records are in error, contact the Social Security Administration to correct the situation. If the account is corrected, they will provide you with a Letter SSA 2458 showing the correction. Once the information has been corrected, follow the instructions shown on your CP 01H notice to file your return.


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Answers to Common Questions

Why am I getting this notice?
You are receiving this notice because the Social Security Administration identified that an SSN used on the federal income tax you filed belongs to an individual who was deceased prior to January 1 of the current tax year (not calendar year). The account was locked by the IRS to prevent identity theft by the misuse of this number.

How can I get the account unlocked?
If the person to whom the Social Security number belongs is erroneously identified as deceased:

  1. Contact the Social Security Administration and have them remove the date of death.
  2. Obtain an SSA 2458 letter showing the account has been corrected.
  3. Follow the instructions for sending the SSA letter along with other information requested on the CP 01H to the IRS Service Center where you filed your original return.

Tips for next year

Be sure to use the correct Social Security numbers when preparing next year's tax return.

Page Last Reviewed or Updated: 05-Mar-2014

The Filing Taxes As Unemployed

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