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Free efile federal 2. Free efile federal   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. Free efile federal This includes income from self-employment, interest, dividends, alimony, rent, gains from the sale of assets, prizes, and awards. Free efile federal 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. Free efile federal 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. Free efile federal 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. Free efile federal 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. Free efile federal For information on when the penalty applies, see chapter 4. Free efile federal 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. Free efile federal 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. Free efile federal 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. Free efile federal Worksheets. Free efile federal   You may need to use several of the blank worksheets included in this chapter. Free efile federal See Worksheets for Chapter 2, later, to locate what you need. Free efile federal 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. Free efile federal To do this, file a new Form W-4 with your employer. Free efile federal See chapter 1. Free efile federal Estimated tax not required. Free efile federal   You do not have to pay estimated tax for 2014 if you meet all three of the following conditions. Free efile federal You had no tax liability for 2013. Free efile federal You were a U. Free efile federal S. Free efile federal citizen or resident alien for the whole year. Free efile federal Your 2013 tax year covered a 12-month period. Free efile federal   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. Free efile federal Please click here for the text description of the image. Free efile federal 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. Free efile federal 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. Free efile federal General Rule In most cases, you must pay estimated tax for 2014 if both of the following apply. Free efile federal You expect to owe at least $1,000 in tax for 2014, after subtracting your withholding and refundable credits. Free efile federal 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. Free efile federal Your 2013 tax return must cover all 12 months. Free efile federal Note. Free efile federal The percentages in (2a) or (2b) above may be different if you are a farmer, fisherman, or higher income taxpayer. Free efile federal See Special Rules , later. Free efile federal 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. Free efile federal Figure 2-A takes you through the general rule. Free efile federal You may find this helpful in determining if you must pay estimated tax. Free efile federal If all your income will be subject to income tax withholding, you probably do not need to pay estimated tax. Free efile federal Example 1. Free efile federal Jane Smart uses Figure 2-A and the following information to figure whether she should pay estimated tax for 2014. Free efile federal She files as head of household claiming her dependent son, takes the standard deduction, and expects no refundable credits for 2014. Free efile federal 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). Free efile federal 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. Free efile federal 50). Free efile federal Jane does not need to pay estimated tax. Free efile federal Example 2. Free efile federal The facts are the same as in Example 1, except that Jane expects only $8,700 tax to be withheld in 2014. Free efile federal Because that is less than $9,913. Free efile federal 50, her answer to box 2a is NO. Free efile federal 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). Free efile federal Jane must increase her withholding or pay estimated tax for 2014. Free efile federal Example 3. Free efile federal The facts are the same as in Example 2, except that the total tax shown on Jane's 2013 return was $8,600. Free efile federal Because she expects to have more than $8,600 withheld in 2014 ($8,700), her answer to box 2b is YES. Free efile federal Jane does not need to pay estimated tax for 2014. Free efile federal Married Taxpayers If you qualify to make joint estimated tax payments, apply the rules discussed here to your joint estimated income. Free efile federal You and your spouse can make joint estimated tax payments even if you are not living together. Free efile federal 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). Free efile federal 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. Free efile federal These individuals can take credit only for the estimated tax payments that he or she made. Free efile federal If you and your spouse cannot make joint estimated tax payments, apply these rules to your separate estimated income. Free efile federal Making joint or separate estimated tax payments will not affect your choice of filing a joint tax return or separate returns for 2014. Free efile federal 2013 separate returns and 2014 joint return. Free efile federal   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. Free efile federal You filed a separate return if you filed as single, head of household, or married filing separately. Free efile federal 2013 joint return and 2014 separate returns. Free efile federal   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. Free efile federal You file a separate return if you file as single, head of household, or married filing separately. Free efile federal   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. Free efile federal Then multiply the tax on the joint return by the following fraction. Free efile federal      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. Free efile federal Joe and Heather filed a joint return for 2013 showing taxable income of $48,500 and a tax of $6,386. Free efile federal Of the $48,500 taxable income, $40,100 was Joe's and the rest was Heather's. Free efile federal For 2014, they plan to file married filing separately. Free efile federal 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. Free efile federal 6% Joe's share of tax on joint return  ($6,386 × 87. Free efile federal 6%) $5,594 Special Rules There are special rules for farmers, fishermen, and certain higher income taxpayers. Free efile federal 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. Free efile federal Gross income. Free efile federal   Your gross income is all income you receive in the form of money, goods, property, and services that is not exempt from tax. Free efile federal 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. Free efile federal Joint returns. Free efile federal   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. Free efile federal Gross income from farming. Free efile federal   This is income from cultivating the soil or raising agricultural commodities. Free efile federal It includes the following amounts. Free efile federal Income from operating a stock, dairy, poultry, bee, fruit, or truck farm. Free efile federal Income from a plantation, ranch, nursery, range, orchard, or oyster bed. Free efile federal Crop shares for the use of your land. Free efile federal Gains from sales of draft, breeding, dairy, or sporting livestock. Free efile federal   For 2013, gross income from farming is the total of the following amounts. Free efile federal Schedule F (Form 1040), Profit or Loss From Farming, line 9. Free efile federal Form 4835, Farm Rental Income and Expenses, line 7. Free efile federal 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). Free efile federal Your gains from sales of draft, breeding, dairy, or sporting livestock shown on Form 4797, Sales of Business Property. Free efile federal   Wages you receive as a farm employee and wages you receive from a farm corporation are not gross income from farming. Free efile federal Gross income from fishing. Free efile federal   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. Free efile federal   Gross income from fishing includes the following amounts. Free efile federal Schedule C (Form 1040), Profit or Loss From Business. Free efile federal Income for services as an officer or crew member of a vessel while the vessel is engaged in fishing. Free efile federal 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). Free efile federal Certain taxable interest and punitive damage awards received in connection with the Exxon Valdez litigation. Free efile federal Income for services normally performed in connection with fishing. Free efile federal 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. Free efile federal 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. Free efile federal For 2013, AGI is the amount shown on Form 1040, line 37; Form 1040A, line 21; and Form 1040EZ, line 4. Free efile federal Note. Free efile federal This rule does not apply to farmers and fishermen. Free efile federal Aliens Resident and nonresident aliens also may have to pay estimated tax. Free efile federal Resident aliens should follow the rules in this publication, unless noted otherwise. Free efile federal Nonresident aliens should get Form 1040-ES (NR), U. Free efile federal S. Free efile federal Estimated Tax for Nonresident Alien Individuals. Free efile federal You are an alien if you are not a citizen or national of the United States. Free efile federal You are a resident alien if you either have a green card or meet the substantial presence test. Free efile federal For more information about withholding, the substantial presence test, and Form 1040-ES (NR), see Publication 519. Free efile federal Estates and Trusts Estates and trusts also must pay estimated tax. Free efile federal 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. Free efile federal Estates and trusts must use Form 1041-ES, Estimated Income Tax for Estates and Trusts, to figure and pay estimated tax. Free efile federal 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. Free efile federal When figuring your 2014 estimated tax, it may be helpful to use your income, deductions, and credits for 2013 as a starting point. Free efile federal Use your 2013 federal tax return as a guide. Free efile federal You can use Form 1040-ES to figure your estimated tax. Free efile federal Nonresident aliens use Form 1040-ES (NR) to figure estimated tax. Free efile federal You must make adjustments both for changes in your own situation and for recent changes in the tax law. Free efile federal Some of these changes are discussed under What's New for 2014 , earlier. Free efile federal For information about these and other changes in the law, visit the IRS website at IRS. Free efile federal gov. Free efile federal The instructions for Form 1040-ES include a worksheet to help you figure your estimated tax. Free efile federal Keep the worksheet for your records. Free efile federal 2014 Estimated Tax Worksheet Use Worksheet 2-1 to help guide you through the information about completing the 2014 Estimated Tax Worksheet. Free efile federal You can also find a copy of the worksheet in the Instructions for Form 1040-ES. Free efile federal Expected AGI—Line 1 Your expected AGI for 2014 (line 1) is your expected total income minus your expected adjustments to income. Free efile federal Total income. Free efile federal   Include in your total income all the income you expect to receive during the year, even income that is subject to withholding. Free efile federal However, do not include income that is tax exempt. Free efile federal   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. Free efile federal Social security and railroad retirement benefits. Free efile federal 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. Free efile federal Adjustments to income. Free efile federal   Be sure to subtract from your expected total income all of the adjustments you expect to take on your 2014 tax return. Free efile federal Self-employed. Free efile federal 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. Free efile federal Include the amount from Worksheet 2-3 in your expected adjustments to income. Free efile federal 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. Free efile federal 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). Free efile federal Itemized deductions—line 2. Free efile federal   If you expect to claim itemized deductions on your 2014 tax return, enter the estimated amount on line 2. Free efile federal   Itemized deductions are the deductions that can be claimed on Schedule A (Form 1040). Free efile federal    For 2014, your total itemized deductions may be reduced if your AGI is more than the amount shown next for your filing status. Free efile federal 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. Free efile federal Standard deduction—line 2. Free efile federal   If you expect to claim the standard deduction on your 2014 tax return, enter the amount on line 2. Free efile federal Use Worksheet 2-4 to figure your standard deduction. Free efile federal No standard deduction. Free efile federal   The standard deduction for some individuals is zero. Free efile federal 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. Free efile federal Exemptions—line 4. Free efile federal   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. Free efile federal 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. Free efile federal 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. Free efile federal    For 2014, your deduction for personal exemption is reduced if your AGI is more than the amount shown next for your filing status. Free efile federal 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. Free efile federal 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. Free efile federal Most people will have entries for only a few of these steps. Free efile federal However, you should check every step to be sure you do not overlook anything. Free efile federal Step 1. Free efile federal   Figure your expected income tax (line 6). Free efile federal Generally, you will use the 2014 Tax Rate Schedules, later, to figure your expected income tax. Free efile federal   However, see below for situations where you must use a different method to compute your estimated tax. Free efile federal Tax on child's investment income. Free efile federal   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. Free efile federal Children under age 18 at the end of 2014. Free efile federal The following children if their earned income is not more than half their support. Free efile federal Children age 18 at the end of 2014. Free efile federal Children who are full-time students over age 18 and under age 24 at the end of 2014. Free efile federal See Publication 929, Tax Rules for Children and Dependents. Free efile federal 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. Free efile federal Tax on net capital gain. Free efile federal   The regular income tax rates for individuals do not apply to a net capital gain. Free efile federal Instead, your net capital gain is taxed at a lower maximum rate. Free efile federal   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. Free efile federal Tax on capital gain and qualified dividends. Free efile federal If the amount on line 1 includes a net capital gain or qualified dividends, use Worksheet 2-7 to figure your tax. Free efile federal Note. Free efile federal For 2014, your capital gains and dividends rate will depend on your income. Free efile federal Tax if excluding foreign earned income or excluding or deducting foreign housing. Free efile federal 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. Free efile federal Step 2. Free efile federal   Total your expected taxes (line 8). Free efile federal Include on line 8 the sum of the following. Free efile federal Your tax on line 6. Free efile federal Your expected alternative minimum tax (AMT) from Form 6251, or included on Form 1040A. Free efile federal Your expected additional taxes from Form 8814, Parents' Election To Report Child's Interest and Dividends, and Form 4972, Tax on Lump-Sum Distributions. Free efile federal Any recapture of education credits. Free efile federal Step 3. Free efile federal   Subtract your expected credits (line 9). Free efile federal If you are using your 2013 return as a guide and filed Form 1040, your total credits for 2013 were shown on line 54. Free efile federal If you filed Form 1040A, your total credits for 2013 were on line 34. Free efile federal   If your credits on line 9 are more than your taxes on line 8, enter “-0-” on line 10 and go to Step 4. Free efile federal Step 4. Free efile federal   Add your expected self-employment tax (line 11). Free efile federal You already should have figured your self-employment tax (see Self-employed under Expected AGI—Line 1, earlier). Free efile federal Step 5. Free efile federal   Add your expected other taxes (line 12). Free efile federal   Other taxes include the following. Free efile federal 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. Free efile federal 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. Free efile federal Amounts written on Form 1040 on the line for “other taxes” (line 60 on the 2013 Form 1040). Free efile federal 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. Free efile federal Repayment of the first-time homebuyer credit. Free efile federal See Form 5405. Free efile federal Additional Medicare Tax. Free efile federal A 0. Free efile federal 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. Free efile federal 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. Free efile federal A self-employment loss should not be considered for purposes of this tax. Free efile federal RRTA compensation should be separately compared to the threshold. Free efile federal Your employer is responsible for withholding the 0. Free efile federal 9% Additional Medicare Tax on Medicare wages or RRTA compensation it pays to you in excess of $200,000 in 2014. Free efile federal You should consider this withholding, if applicable, in determining whether you need to make an estimated payment. Free efile federal For more information on Additional Medicare Tax, go to IRS. Free efile federal gov and enter “Additional Medicare Tax” in the search box. Free efile federal Net Investment Income Tax (NIIT). Free efile federal The NIIT is 3. Free efile federal 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. Free efile federal 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. Free efile federal gov and enter “Net Investment Income Tax” in the search box. Free efile federal Step 6. Free efile federal   Subtract your refundable credit (line 13b). Free efile federal   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. Free efile federal   The result of steps 1 through 6 is your total estimated tax for 2014 (line 13c). Free efile federal 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. Free efile federal General rule. Free efile federal   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. Free efile federal Your 2013 tax return must cover all 12 months. Free efile federal Special rules. Free efile federal   There are special rules for higher income taxpayers and for farmers and fishermen. Free efile federal Higher income taxpayers. Free efile federal   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. Free efile federal This rule does not apply to farmers and fishermen. Free efile federal For 2013, AGI is the amount shown on Form 1040, line 37; Form 1040A, line 21; and Form 1040EZ, line 4. Free efile federal Example. Free efile federal   Jeremy Martin's total tax on his 2013 return was $42,581, and his expected tax for 2014 is $71,253. Free efile federal His 2013 AGI was $180,000. Free efile federal Because Jeremy had more than $150,000 of AGI in 2013, he figures his required annual payment as follows. Free efile federal He determines that 90% of his expected tax for 2014 is $64,128 (. Free efile federal 90 × $71,253). Free efile federal Next, he determines that 110% of the tax shown on his 2013 return is $46,839 (1. Free efile federal 10 x $42,581). Free efile federal Finally, he determines that his required annual payment is $46,839, the smaller of the two. Free efile federal Farmers and fishermen. Free efile federal   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% (. Free efile federal 6667) of your total tax for 2014, or 100% of the total tax shown on your 2013 return. Free efile federal (Your 2013 tax return must cover all 12 months. Free efile federal )   For definitions of “gross income from farming” and “gross income from fishing,” see Farmers and Fishermen , under Special Rules discussed earlier. Free efile federal Total tax for 2013—line 14b. Free efile federal   Your 2013 total tax, if you filed Form 1040, is the amount on line 61 reduced by the following. Free efile federal Unreported social security and Medicare tax or RRTA tax from Forms 4137 or 8919 (line 57). Free efile federal The following amounts from Form 5329 included on line 58. Free efile federal Any tax on excess contributions to IRAs, Archer MSAs, Coverdell education savings accounts, and health savings accounts. Free efile federal Any tax on excess accumulations in qualified retirement plans. Free efile federal The following write-ins on line 60. Free efile federal Excise tax on excess golden parachute payments (identified as “EPP”). Free efile federal Excise tax on insider stock compensation from an expatriated corporation (identified as “ISC”). Free efile federal Look-back interest due under section 167(g) (identified as “From Form 8866”). Free efile federal Look-back interest due under section 460(b) (identified as “From Form 8697”). Free efile federal Recapture of federal mortgage subsidy (identified as “FMSR”). Free efile federal Additional tax on advance payments of health coverage tax credit when not eligible (identified as “HCTC”). Free efile federal Uncollected social security and Medicare tax or RRTA tax on tips or group-term life insurance (identified as “UT”). Free efile federal Any refundable credit amounts. Free efile federal   If you filed Form 1040A, your 2013 total tax is the amount on line 35 reduced by any refundable credits. Free efile federal   If you filed Form 1040EZ, your 2013 total tax is the amount on line 10 reduced by the amount on line 8a. Free efile federal 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. Free efile federal Subtract your expected withholding from your required annual payment (line 14c). Free efile federal You usually must pay this difference in four equal installments. Free efile federal See When To Pay Estimated Tax and How To Figure Each Payment . Free efile federal 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. Free efile federal Withholding—line 15. Free efile federal   Your expected withholding for 2014 (line 15) includes the income tax you expect to be withheld from all sources (wages, pensions and annuities, etc. Free efile federal ). Free efile federal It includes excess social security, and tier 1 railroad retirement tax you expect to be withheld from your wages and compensation. Free efile federal 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. Free efile federal See Excess Social Security or Railroad Retirement Tax Withholding in chapter 3. Free efile federal   It also includes Additional Medicare Tax you expect to be withheld from your wages or compensation. Free efile federal Your employer is responsible for withholding the 0. Free efile federal 9% Additional Medicare Tax on Medicare wages or RRTA compensation it pays to you in excess of $200,000. Free efile federal When To Pay Estimated Tax For estimated tax purposes, the year is divided into four payment periods. Free efile federal Each period has a specific payment due date. Free efile federal 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. Free efile federal If a payment is mailed, the date of the U. Free efile federal S. Free efile federal postmark is considered the date of payment. Free efile federal The payment periods and due dates for estimated tax payments are shown next. Free efile federal For exceptions to the dates listed, see Saturday, Sunday, holiday rule below. Free efile federal For the period: Due date: Jan. Free efile federal 11 – March 31 April 15 April 1 – May 31 June 16 June 1 – August 31 September 15 Sept. Free efile federal 1 – Dec. Free efile federal 31 January 15  next year2 1If your tax year does not begin on January 1,  see Fiscal year taxpayers . Free efile federal 2See January payment . Free efile federal Saturday, Sunday, holiday rule. Free efile federal   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. Free efile federal January payment. Free efile federal   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. Free efile federal Example. Free efile federal Janet Adams does not pay any estimated tax for 2014. Free efile federal She files her 2014 income tax return and pays the balance due shown on her return on January 26, 2015. Free efile federal Janet's estimated tax for the fourth payment period is considered to have been paid on time. Free efile federal However, she may owe a penalty for not making the first three estimated tax payments, if required. Free efile federal Any penalty for not making those payments will be figured up to January 26, 2015. Free efile federal Fiscal year taxpayers. Free efile federal   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. Free efile federal   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. Free efile federal When To Start You do not have to make estimated tax payments until you have income on which you will owe income tax. Free efile federal 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. Free efile federal You have several options when paying estimated taxes. Free efile federal 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. Free efile federal If you choose to pay in installments, make your first payment by the due date for the first payment period. Free efile federal Make your remaining installment payments by the due dates for the later periods. Free efile federal To avoid any estimated tax penalties, all installments must be paid by their due date and for the required amount. Free efile federal No income subject to estimated tax during first period. Free efile federal   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. Free efile federal 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. Free efile federal Table 2-1 shows the dates for making installment payments. Free efile federal    Table 2-1. Free efile federal 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. Free efile federal 15     Jan. Free efile federal 15 next year April 1–May 31 June 16 Sept. Free efile federal 15     Jan. Free efile federal 15 next year June 1–Aug. Free efile federal 31 Sept. Free efile federal 15 Jan. Free efile federal 15 next year After Aug. Free efile federal 31 Jan. Free efile federal 15 next year (None) *See January payment and Saturday, Sunday, holiday rule . Free efile federal How much to pay to avoid penalty. Free efile federal   To determine how much you should pay by each payment due date, see How To Figure Each Payment , later. Free efile federal 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. Free efile federal The due dates for the first three payment periods, discussed under When To Pay Estimated Tax , earlier, do not apply to you. Free efile federal 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. Free efile federal Fiscal year farmers and fishermen. Free efile federal   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. Free efile federal 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. Free efile federal You should pay enough by each due date to avoid a penalty for that period. Free efile federal 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. Free efile federal The penalty is discussed in chapter 4. Free efile federal 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. Free efile federal Enter this amount on line 17. Free efile federal However, use this method only if your income is basically the same throughout the year. Free efile federal Change in estimated tax. Free efile federal   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. Free efile federal 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. Free efile federal If you do not receive your income evenly throughout the year, your required estimated tax payments may not be the same for each period. Free efile federal See Annualized Income Installment Method . Free efile federal Amended estimated tax. Free efile federal 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. Free efile federal Example. Free efile federal Early in 2014, Mira Roberts figures that her estimated tax due is $1,800. Free efile federal She makes estimated tax payments on April 15 and June 16 of $450 each ($1,800 ÷ 4). Free efile federal On July 10, she sells investment property at a gain. Free efile federal Her refigured estimated tax is $4,100. Free efile federal Her required estimated tax payment for the third payment period is $2,175, as shown in her filled-in Worksheet 2-14. Free efile federal If Mira's estimated tax does not change again, her required estimated tax payment for the fourth payment period will be $1,025. Free efile federal Worksheet 2-14. Free efile federal Amended Estimated Tax Worksheet—Illustrated               1. Free efile federal Amended total estimated tax due 1. Free efile federal $4,100 2. Free efile federal Multiply line 1 by:           50% (. Free efile federal 50) if next payment is due June 16, 2014           75% (. Free efile federal 75) if next payment is due September 15,  2014           100% (1. Free efile federal 00) if next payment is due January 15,  2015 2. Free efile federal 3,075     3. Free efile federal Estimated tax payments for all previous periods 3. Free efile federal 900     4. Free efile federal 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. Free efile federal $2,175       Note. Free efile federal If the payment on line 4 is due January 15, 2015, stop here. Free efile federal Otherwise, go to line 5. Free efile federal         5. Free efile federal Add lines 3 and 4 5. Free efile federal 3,075 6. Free efile federal Subtract line 5 from line 1 and enter the result (but not less than zero) 6. Free efile federal 1,025 7. Free efile federal 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. Free efile federal 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. Free efile federal $1,025 Worksheet 2-14. Free efile federal Amended Estimated Tax Worksheet—Blank               1. Free efile federal Amended total estimated tax due 1. Free efile federal   2. Free efile federal Multiply line 1 by:           50% (. Free efile federal 50) if next payment is due June 16, 2014           75% (. Free efile federal 75) if next payment is due September 15,  2014           100% (1. Free efile federal 00) if next payment is due January 15,  2015 2. Free efile federal       3. Free efile federal Estimated tax payments for all previous periods 3. Free efile federal       4. Free efile federal 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. Free efile federal         Note. Free efile federal If the payment on line 4 is due January 15, 2015, stop here. Free efile federal Otherwise, go to line 5. Free efile federal         5. Free efile federal Add lines 3 and 4 5. Free efile federal   6. Free efile federal Subtract line 5 from line 1 and enter the result (but not less than zero) 6. Free efile federal   7. Free efile federal 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. Free efile federal 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. Free efile federal   Underpayment penalty. Free efile federal   The penalty is figured separately for each payment period. Free efile federal 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. Free efile federal To see how you may be able to avoid or reduce this penalty, see Annualized Income Installment Method (Schedule AI) in chapter 4. Free efile federal 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. Free efile federal 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. Free efile federal To see whether you can pay less for any period, complete the 2014 Annualized Estimated Tax Worksheet (Worksheet 2-9). Free efile federal You first must complete the 2014 Estimated Tax Worksheet (Worksheet 2-1) through line 16b. Free efile federal Use the result you figure on line 32 of Worksheet 2-9 to make your estimated tax payments and complete your payment vouchers. Free efile federal Note. Free efile federal If you use the annualized income installment method to figure your estimated tax payments, you must file Form 2210 with your 2014 tax return. Free efile federal See Annualized Income Installment Method (Schedule AI) in chapter 4 for more information. Free efile federal Instructions for the 2014 Annualized Estimated Tax Worksheet (Worksheet 2-9) Use Worksheet 2-9 to help you follow these instructions. Free efile federal 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. Free efile federal The top of the worksheet shows the dates for each payment period. Free efile federal The periods build; that is, each period includes all previous periods. Free efile federal After the end of each payment period, complete the corresponding worksheet column to figure the payment due for that period. Free efile federal Line 1. Free efile federal   Enter your AGI for the period. Free efile federal 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. Free efile federal See Expected AGI—Line 1 , earlier. Free efile federal Self-employment income. Free efile federal   If you had self-employment income, first complete Section B of this worksheet. Free efile federal Use the amounts on line 43 when figuring your expected AGI to enter in each column of Section A, line 1. Free efile federal Line 4. Free efile federal   Be sure to consider all deduction limits figured on Schedule A (Form 1040), such as reducing your medical expenses by 10% (7. Free efile federal 5% if either you or your spouse was born before January 2, 1950) or reducing certain miscellaneous deductions by 2% of your AGI. Free efile federal Figure your deduction limits using your expected AGI in the corresponding column of line 1 (2014 Annualized Estimated Tax Worksheet (Worksheet 2-9)). Free efile federal Line 6. Free efile federal   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. Free efile federal In that case, use Worksheet 2-10 to figure the amount to enter on line 6. Free efile federal Complete Worksheet 2–10 for each period, as necessary. Free efile federal Line 7. Free efile federal   If you will not itemize your deductions, use Worksheet 2-4 to figure your standard deduction. Free efile federal Line 10. Free efile federal   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. Free efile federal   In that case, use Worksheet 2-11 to figure the amount to enter on line 10. Free efile federal Line 12. Free efile federal   Generally, you will use the Tax Rate Schedules to figure the tax on your annualized income. Free efile federal However, see below for situations where you must use a different method to compute your estimated tax. Free efile federal Tax on child's investment income. Free efile federal   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. Free efile federal Children under age 18 at the end of 2014. Free efile federal The following children if their earned income is not more than half their support. Free efile federal Children age 18 at the end of 2014. Free efile federal Children who are full-time students over age 18 and under age 24 at the end of 2014. Free efile federal See Publication 929. Free efile federal Tax on net capital gain. Free efile federal   The regular income tax rates for individuals do not apply to a net capital gain. Free efile federal Instead, your net capital gain is taxed at a lower maximum rate. Free efile federal   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. Free efile federal Tax on qualified dividends and capital gains. Free efile federal   For 2014, your capital gain and dividends rate will depend on your income. Free efile federal Tax on capital gain or qualified dividends. Free efile federal 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. Free efile federal Tax if excluding foreign earned income or excluding or deducting foreign housing. Free efile federal 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. Free efile federal Line 13. Free efile federal   If you file Form 1040, add the tax from Forms 8814, 4972, and 6251 for the period. Free efile federal If you file Form 1040A, add the amount from the Alternative Minimum Tax Worksheet found in the instructions. Free efile federal Also include any recapture of an education credit for each period. Free efile federal 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. Free efile federal   Use the 2013 forms or worksheets to see if you will owe any of the taxes discussed above. Free efile federal Figure the tax based on your income and deductions during the period shown in the column headings. Free efile federal Multiply this amount by the annualization amounts shown for each column on line 2 of the 2014 Annualized Estimated Tax Worksheet (Worksheet 2-9). Free efile federal Enter the result on line 13 of this worksheet. Free efile federal Line 15. Free efile federal   Include all the nonrefundable credits you expect to claim because of events that will occur during the period. Free efile federal Note. Free efile federal When figuring your credits for each period, annualize any item of income or deduction to figure each credit. Free efile federal 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. Free efile federal Line 18. Free efile federal   Add your expected other taxes. Free efile federal   Other taxes include the following. Free efile federal 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. Free efile federal 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. Free efile federal Amounts on Form 1040 written on the line for “other taxes” (line 60 on the 2013 Form 1040). Free efile federal 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. Free efile federal Repayment of the first-time homebuyer credit if the home will cease to be your main home in 2014. Free efile federal See Form 5405 for exceptions. Free efile federal Additional Medicare Tax. Free efile federal A 0. Free efile federal 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. Free efile federal 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. Free efile federal A self-employment loss should not be considered for purposes of this tax. Free efile federal RRTA compensation should be separately compared to the threshold. Free efile federal Your employer is responsible for withholding the 0. Free efile federal 9% Additional Medicare Tax on Medicare wages or RRTA compensation it pays you in excess of $200,000 in 2014. Free efile federal You should consider this withholding, if applicable, in determining whether you need to make an estimated payment. Free efile federal For more information on Additional Medicare Tax, go to IRS. Free efile federal gov and enter “Additional Medicare Tax” in the search box. Free efile federal Net Investment Income Tax (NIIT). Free efile federal The NIIT is 3. Free efile federal 8% of the lesser of your net investment income or the excess of your modified adjusted gross income over a specified threshold amount. Free efile federal 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. Free efile federal gov and enter “Net Investment Income Tax” in the search box. Free efile federal Line 20. Free efile federal   Include all the refundable credits (other than withholding credits) you can claim because of events that occurred during the period. Free efile federal Note. Free efile federal When figuring your refundable credits for each period, annualize any item of income or deduction used to figure each credit. Free efile federal Line 29. Free efile federal   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. Free efile federal Line 31. Free efile federal   For each period, include estimated tax payments made and any excess social security and railroad retirement tax. Free efile federal   Also include estimated federal income tax withholding. Free efile federal One-fourth of your estimated withholding is considered withheld on the due date of each payment period. Free efile federal To figure the amount to include on line 31 for each period, multiply your total expected withholding for 2014 by: 25% (. Free efile federal 25) for the first period, 50% (. Free efile federal 50) for the second period, 75% (. Free efile federal 75) for the third period, and 100% (1. Free efile federal 00) for the fourth period. Free efile federal   However, you may choose to include your withholding according to the actual dates on which the amounts will be withheld. Free efile federal For each period, include withholding made from the beginning of the period up to and including the payment due date. Free efile federal You can make this choice separately for the taxes withheld from your wages and all other withholding. Free efile federal For an explanation of what to include in withholding, see Total Estimated Tax Payments Needed—Line 16a , earlier. Free efile federal Nonresident aliens. Free efile federal   If you will file Form 1040NR and you do not receive wages as an employee subject to U. Free efile federal S. Free efile federal income tax withholding, the instructions for the worksheet are modified as follows. Free efile federal Skip column (a). Free efile federal On line 1, enter your income for the period that is effectively connected with a U. Free efile federal S. Free efile federal trade or business. Free efile federal 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. Free efile federal S. Free efile federal trade or business by the following. Free efile federal 72% for column (b). Free efile federal 45% for column (c). Free efile federal 30% for column (d). Free efile federal However, if you can use a treaty rate lower than 30%, use the percentages determined by multiplying your treaty rate by 2. Free efile federal 4, 1. Free efile federal 5, and 1, respectively. Free efile federal 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. Free efile federal On lines 24 and 27, skip column (b). Free efile federal 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). Free efile federal See Publication 519 for more information. Free efile federal 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. Free efile federal 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. Free efile federal How To Pay Estimated Tax There are several ways to pay estimated tax. Free efile federal Credit an overpayment on your 2013 return to your 2014 estimated tax. Free efile federal Pay by direct transfer from your bank account, or pay by credit or debit card using a pay-by-phone system or the Internet. Free efile federal Send in your payment (check or money order) with a payment voucher from Form 1040-ES. Free efile federal 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. Free efile federal On Form 1040, or Form 1040A, enter the amount you want credited to your estimated tax rather than refunded. Free efile federal Take the amount you have credited into account when figuring your estimated tax payments. Free efile federal If you timely file your 2013 return, treat the credit as a payment made on April 15, 2014. Free efile federal 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. Free efile federal 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. Free efile federal You also cannot use that overpayment in any other way. Free efile federal Example. Free efile federal When Kathleen finished filling out her 2013 tax return, she saw that she had overpaid her taxes by $750. Free efile federal Kathleen knew she would owe additional tax in 2014. Free efile federal She credited $600 of the overpayment to her 2014 estimated tax and had the remaining $150 refunded to her. Free efile federal In September, she amended her 2013 return by filing Form 1040X, Amended U. Free efile federal S. Free efile federal Individual Income Tax Return. Free efile federal It turned out that she owed $250 more in tax than she had thought. Free efile federal This reduced her 2013 overpayment from $750 to $500. Free efile federal 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. Free efile federal Kathleen could not use any of the $600 she had credited to her 2014 estimated tax to pay this bill. Free efile federal Pay Online Paying online is convenient and secure and helps make sure we get your payments on time. Free efile federal You can make your estimated tax payments online when you e-file or at any time during the year. Free efile federal You can pay using either of the following electronic payment methods. Free efile federal Direct transfer from your bank account. Free efile federal Credit or debit card. Free efile federal To pay your taxes online or for more information, go to www. Free efile federal irs. Free efile federal gov/e-pay. Free efile federal Pay by Phone Paying by phone is another safe and secure method of paying electronically. Free efile federal Use one of the following methods. Free efile federal Direct transfer from your bank account. Free efile federal Credit or debit card. Free efile federal 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. Free efile federal To pay using a credit or debit card, you can call one of the following service providers. Free efile federal There is a convenience fee charged by these providers that varies by provider, card type, and payment amount. Free efile federal WorldPay 1-888-9-PAY-TAXTM (1-888-972-9829) www. Free efile federal payUSAtax. Free efile federal com Official Payments Corporation 1-888-UPAY-TAXTM (1-888-872-9829) www. Free efile federal officialpayments. Free efile federal com Link2GOV Corporation 1-888-PAY-1040TM (1-888-729-1040) www. Free efile federal PAY1040. Free efile federal com For the latest details on how to pay by phone, go to www. Free efile federal irs. Free efile federal gov/e-pay. Free efile federal 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. Free efile federal 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. Free efile federal Do not use the address shown in the Form 1040 or Form 1040A instructions. Free efile federal If you did not pay estimated tax last year, get a copy of Form 1040-ES from the IRS (see chapter 5). Free efile federal Follow the instructions to make sure you use the vouchers correctly. Free efile federal Joint estimated tax payments. Free efile federal    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. Free efile federal Change of address. Free efile federal    You must notify the IRS if you are making estimated tax payments and you changed your address during the year. Free efile federal Complete Form 8822, Change of Address, and mail it to the address shown in the instructions for that form. Free efile federal Worksheets for Chapter 2 Use the following worksheets and tables to figure your correct estimated tax. Free efile federal IF you need. Free efile federal . Free efile federal . Free efile federal THEN use. Free efile federal . Free efile federal . Free efile federal 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. Free efile federal Use them only to figure your 2014 estimated taxes. Free efile federal 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. Free efile federal 0%   $0 $0 $12,950     10. Free efile federal 0%   $0 9,075 36,900 $907. Free efile federal 50 + 15. Free efile federal 0%   9,075 12,950 49,400 $1,295. Free efile federal 00 + 15. Free efile federal 0%   12,950 36,900 89,350 5,081. Free efile federal 25 + 25. Free efile federal 0%   36,900 49,400 127,550 6,762. Free efile federal 50 + 25. Free efile federal 0%   49,400 89,350 186,350 18,193. Free efile federal 75 + 28. Free efile federal 0%   89,350 127,550 206,600 26,300. Free efile federal 00 + 28. Free efile federal 0%   127,550 186,350 405,100 45,353. Free efile federal 75 + 33. Free efile federal 0%   186,350 206,600 405,100 48,434. Free efile federal 00 + 33. Free efile federal 0%   206,600 405,100 406,750 117,541. Free efile federal 25 + 35. Free efile federal 0%   405,100 405,100 432,200 113,939. Free efile federal 00 + 35. Free efile federal 0%   405,100 406,750 - - - - - - 118,118. Free efile federal 75 + 39. Free efile federal 6%   406,750 432,200 - - - - - - 123,424. Free efile federal 00 + 39. Free efile federal 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. Free efile federal 0%   $0 $0 $9,075     10. Free efile federal 0%   $0 18,150 73,800 $1,815. Free efile federal 00 + 15. Free efile federal 0%   18,150 9,075 36,900 $907. Free efile federal 50 + 15. Free efile federal 0%   9,075 73,800 148,850 10,162. Free efile federal 50 + 25. Free efile federal 0%   73,800 36,900 74,425 5,081. Free efile federal 25 + 25. Free efile federal 0%   36,900 148,850 226,850 28,925. Free efile federal 00 + 28. Free efile federal 0%   148,850 74,425 113,425 14,462. Free efile federal 50 + 28. Free efile federal 0%   74,425 226,850 405,100 50,765. Free efile federal 00 + 33. Free efile federal 0%   226,850 113,425 202,550 25,382. Free efile federal 50 + 33. Free efile federal 0%   113,425 405,100 457,600 109,587. Free efile federal 50 + 35. Free efile federal 0%   405,100 202,550 228,800 54,793. Free efile federal 75 + 35. Free efile federal 0%   202,550 457,600 - - - - - - 127,962. Free efile federal 50 + 39. Free efile federal 6%   457,600 228,800 - - - - - - 63,981. Free efile federal 25 + 39. Free efile federal 6%   228,800                             Worksheet 2-1. Free efile federal 2014 Estimated Tax Worksheet When this worksheet refers you to instructions, you can find those instructions in the Instructions for 2014 Form 1040-ES. Free efile federal 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. Free efile federal  Caution: If line 1 is over $152,525, your deduction may be reduced. Free efile federal See Worksheet 2-5. Free efile federal If you do not plan to itemize deductions, enter your standard deduction. Free efile federal 2     3 Subtract line 2 from line 1 3     4 Exemptions. Free efile federal Multiply $3,950 by the number of personal exemptions. Free efile federal  Caution: If line 1 is over $152,525, the amount of your personal exemptions may be limited. Free efile federal See Worksheet 2-6. Free efile federal 4     5 Subtract line 4 from line 3 5     6 Tax. Free efile federal 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. Free efile federal Add to this amount any other taxes you expect to include in the total on Form 1040, line 44 8     9 Credits (see instructions). Free efile federal Do not include any income tax withholding on this line 9     10 Subtract line 9 from line 8. Free efile federal 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. Free efile federal Subtract line 13b from line 13a. Free efile federal 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. Free efile federal 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. Free efile federal To avoid a penalty, make sure your estimate on line 13c is as accurate as possible. Free efile federal Even if you pay the required annual payment, you may still owe tax when you file your return. Free efile federal If you prefer, you can pay the amount shown on line 13c. Free efile federal                         15 Income tax withheld and estimated to be withheld during 2014 (including income tax withholding on pensions, annuities, certain deferred income, etc. Free efile federal ) 15     16a Subtract line 15 from line 14c 16a             Is the result zero or less? □ Yes. Free efile federal Stop here. Free efile federal You are not required to make estimated tax payments. Free efile federal  □ No. Free efile federal Go to line 16b. Free efile federal             b Subtract line 15 from line 13c 16b             Is the result less than $1,000? □ Yes. Free efile federal Stop here. Free efile federal You are not required to make estimated tax payments. Free efile federal  □ No. Free efile federal Go to line 17 to figure your required payment. Free efile federal                         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. Free efile federal 2014 Estimated Tax Worksheet—Line 1 Estimated Taxable Social Security and Railroad Retirement Benefits Note. Free efile federal 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. Free efile federal     1. Free efile federal Enter your expected social security and railroad retirement benefits 1. Free efile federal   2. Free efile federal Enter one-half of line 1 2. Free efile federal   3. Free efile federal Enter your expected total income. Free efile federal Do not include any social security and railroad retirement benefits, nontaxable interest income, nontaxable IRA distributions, or nontaxable pension distributions 3. Free efile federal   4. Free efile federal Enter your expected nontaxable interest income 4. Free efile federal   5. Free efile federal Enter (as a positive amount) the total of any expected exclusions or deductions for: U. Free efile federal S. Free efile federal 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. Free efile federal   6. Free efile federal Add lines 2, 3, 4, and 5 6. Free efile federal   7. Free efile federal Enter your expected adjustments to income. Free efile federal Do not include any student loan interest deduction 7. Free efile federal   8. Free efile federal Subtract line 7 from line 6. Free efile federal If zero or less, stop here. Free efile federal  Note. Free efile federal 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. Free efile federal   9. Free efile federal 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. Free efile federal   10. Free efile federal Subtract line 9 from line 8. Free efile federal If zero or less, stop here. Free efile federal  Note. Free efile federal 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. Free efile federal   11. Free efile federal 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. Free efile federal   12. Free efile federal Subtract line 11 from line 10. Free efile federal If zero or less, enter -0- 12. Free efile federal   13. Free efile federal Enter the smaller of line 10 or line 11 13. Free efile federal   14. Free efile federal Enter one-half of line 13 14. Free efile federal   15
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Free efile federal Publication 584-B - Main Content Table of Contents How To Use This Workbook Comments and SuggestionsOrdering forms and publications. Free efile federal Tax questions. Free efile federal How To Get Tax HelpLow Income Taxpayer Clinics (LITCs). Free efile federal How To Use This Workbook You can use this workbook by following these five steps. Free efile federal Read Publication 547 to learn about the tax rules for casualties, disasters, and thefts. Free efile federal Know the definitions of adjusted basis and fair market value, discussed below. Free efile federal Fill out Schedules 1 through 6. Free efile federal Read the Instructions for Form 4684. Free efile federal Fill out Form 4684 using the information you entered in Schedules 1 through 6. Free efile federal Use the chart below to find out how to use Schedules 1 through 6 to fill out Form 4684. Free efile federal Take what's in each row of. Free efile federal . Free efile federal . Free efile federal And enter it on Form 4684. Free efile federal . Free efile federal . Free efile federal Column 1 Line 19 Column 2 Line 20 Column 3 Line 21 Column 4 Line 22 Column 5 Line 23 Column 6 Line 24 Column 7 Line 25 Column 8 Line 26 Column 9 Line 27 Adjusted basis. Free efile federal   Adjusted basis usually means original cost plus improvements, minus depreciation allowed or allowable (including any section 179 expense deduction), amortization, depletion, etc. Free efile federal If you did not acquire the property by purchasing it, your basis is determined as discussed in Publication 551, Basis of Assets. Free efile federal If you inherited the property from someone who died in 2010 and the executor of the decedent's estate made the election to file Form 8939, Allocation of Increase in Basis for Property Received From a Decedent, refer to the information provided by the executor or see Publication 4895, Tax Treatment of Property Acquired From a Decedent Dying in 2010. Free efile federal Fair market value. Free efile federal   Fair market value is the price for which you could sell your property to a willing buyer, when neither of you has to sell or buy and both of you know all the relevant facts. Free efile federal When filling out Schedules 1 through 6, you need to know the fair market value of the property immediately before and immediately after the disaster or casualty. Free efile federal Deduction limits. Free efile federal   If your casualty or theft loss involved a home you used for business or rented out, your deductible loss may be limited. Free efile federal See the Instructions for Form 4684, Section B. Free efile federal If the casualty or theft loss involved property used in a passive activity, see Form 8582, Passive Activity Loss Limitations, and its instructions. Free efile federal   The casualty and theft loss deduction for employee property, when added to your job expenses and most other miscellaneous itemized deductions on Schedule A (Form 1040), must be reduced by 2% of your adjusted gross income. Free efile federal Employee property is property used in performing services as an employee. Free efile federal Comments and Suggestions We welcome your comments about this publication and your suggestions for future editions. Free efile federal You can write to us at the following address: Internal Revenue Service Individual Forms and Publications Branch SE:W:CAR:MP:T:I 1111 Constitution Ave. Free efile federal NW, IR-6526 Washington, DC 20224 We respond to many letters by telephone. Free efile federal Therefore, it would be helpful if you would include your daytime phone number, including the area code, in your correspondence. Free efile federal You can email us at taxforms@irs. Free efile federal gov. Free efile federal Please put “Publications Comment” on the subject line. Free efile federal You can also send us comments from www. Free efile federal irs. Free efile federal gov/formspubs/. Free efile federal Select “Comment on Tax Forms and Publications” under “Information about. Free efile federal ” Although we cannot respond individually to each comment received, we do appreciate your feedback and will consider your comments as we revise our tax products. Free efile federal Ordering forms and publications. Free efile federal   Visit www. Free efile federal irs. Free efile federal gov/formspubs/ to download forms and publications, call 1-800-829-3676, or write to the address below and receive a response within 10 days after your request is received. Free efile federal Internal Revenue Service 1201 N. Free efile federal Mitsubishi Motorway Bloomington, IL 61705-6613 Tax questions. Free efile federal   If you have a tax question, check the information available on IRS. Free efile federal gov or call 1-800-829-1040. Free efile federal We cannot answer tax questions sent to either of the above addresses. Free efile federal How To Get Tax Help You can get help with unresolved tax issues, order free publications and forms, ask tax questions, and get information from the IRS in several ways. Free efile federal By selecting the method that is best for you, you will have quick and easy access to tax help. Free efile federal Free help with your return. Free efile federal   Free help in preparing your return is available nationwide from IRS-certified volunteers. Free efile federal The Volunteer Income Tax Assistance (VITA) program is designed to help low-moderate income taxpayers and the Tax Counseling for the Elderly (TCE) program is designed to assist taxpayers age 60 and older with their tax returns. Free efile federal Most VITA and TCE sites offer free electronic filing and all volunteers will let you know about credits and deductions you may be entitled to claim. Free efile federal To find the nearest VITA or TCE site, visit IRS. Free efile federal gov or call 1-800-906-9887 or 1-800-829-1040. Free efile federal   As part of the TCE program, AARP offers the Tax-Aide counseling program. Free efile federal To find the nearest AARP Tax-Aide site, call 1-888-227-7669 or visit AARP's website at www. Free efile federal aarp. Free efile federal org/money/taxaide. Free efile federal   For more information on these programs, go to IRS. Free efile federal gov and enter keyword “VITA” in the upper right-hand corner. Free efile federal Internet. Free efile federal You can access the IRS website at IRS. Free efile federal gov 24 hours a day, 7 days a week to: Check the status of your 2011 refund. Free efile federal Go to IRS. Free efile federal gov and click on Where's My Refund. Free efile federal Wait at least 72 hours after the IRS acknowledges receipt of your e-filed return, or 3 to 4 weeks after mailing a paper return. Free efile federal If you filed Form 8379 with your return, wait 14 weeks (11 weeks if you filed electronically). Free efile federal Have your 2011 tax return available so you can provide your social security number, your filing status, and the exact whole dollar amount of your refund. Free efile federal E-file your return. Free efile federal Find out about commercial tax preparation and e-file services available free to eligible taxpayers. Free efile federal Download forms, including talking tax forms, instructions, and publications. Free efile federal Order IRS products online. Free efile federal Research your tax questions online. Free efile federal Search publications online by topic or keyword. Free efile federal Use the online Internal Revenue Code, regulations, or other official guidance. Free efile federal View Internal Revenue Bulletins (IRBs) published in the last few years. Free efile federal Figure your withholding allowances using the withholding calculator online at www. Free efile federal irs. Free efile federal gov/individuals. Free efile federal Determine if Form 6251 must be filed by using our Alternative Minimum Tax (AMT) Assistant available online at www. Free efile federal irs. Free efile federal gov/individuals. Free efile federal Sign up to receive local and national tax news by email. Free efile federal Get information on starting and operating a small business. Free efile federal Phone. Free efile federal Many services are available by phone. Free efile federal   Ordering forms, instructions, and publications. Free efile federal Call 1-800-TAX-FORM (1-800-829-3676) to order current-year forms, instructions, and publications, and prior-year forms and instructions. Free efile federal You should receive your order within 10 days. Free efile federal Asking tax questions. Free efile federal Call the IRS with your tax questions at 1-800-829-1040. Free efile federal Solving problems. Free efile federal You can get face-to-face help solving tax problems every business day in IRS Taxpayer Assistance Centers. Free efile federal An employee can explain IRS letters, request adjustments to your account, or help you set up a payment plan. Free efile federal Call your local Taxpayer Assistance Center for an appointment. Free efile federal To find the number, go to www. Free efile federal irs. Free efile federal gov/localcontacts or look in the phone book under United States Government, Internal Revenue Service. Free efile federal TTY/TDD equipment. Free efile federal If you have access to TTY/TDD equipment, call 1-800-829-4059 to ask tax questions or to order forms and publications. Free efile federal TeleTax topics. Free efile federal Call 1-800-829-4477 to listen to pre-recorded messages covering various tax topics. Free efile federal Refund information. Free efile federal You can check the status of your refund on the new IRS phone app. Free efile federal Download the free IRS2Go app by visiting the iTunes app store or the Android Marketplace. Free efile federal IRS2Go is a new way to provide you with information and tools. Free efile federal To check the status of your refund by phone, call 1-800-829-4477 (automated refund information 24 hours a day, 7 days a week). Free efile federal Wait at least 72 hours after the IRS acknowledges receipt of your e-filed return, or 3 to 4 weeks after mailing a paper return. Free efile federal If you filed Form 8379 with your return, wait 14 weeks (11 weeks if you filed electronically). Free efile federal Have your 2011 tax return available so you can provide your social security number, your filing status, and the exact whole dollar amount of your refund. Free efile federal If you check the status of your refund and are not given the date it will be issued, please wait until the next week before checking back. Free efile federal Other refund information. Free efile federal To check the status of a prior-year refund or amended return refund, call 1-800-829-1040. Free efile federal Evaluating the quality of our telephone services. Free efile federal To ensure IRS representatives give accurate, courteous, and professional answers, we use several methods to evaluate the quality of our telephone services. Free efile federal One method is for a second IRS representative to listen in on or record random telephone calls. Free efile federal Another is to ask some callers to complete a short survey at the end of the call. Free efile federal Walk-in. Free efile federal Many products and services are available on a walk-in basis. Free efile federal   Products. Free efile federal You can walk in to many post offices, libraries, and IRS offices to pick up certain forms, instructions, and publications. Free efile federal Some IRS offices, libraries, grocery stores, copy centers, city and county government offices, credit unions, and office supply stores have a collection of products available to print from a CD or photocopy from reproducible proofs. Free efile federal Also, some IRS offices and libraries have the Internal Revenue Code, regulations, Internal Revenue Bulletins, and Cumulative Bulletins available for research purposes. Free efile federal Services. Free efile federal You can walk in to your local Taxpayer Assistance Center every business day for personal, face-to-face tax help. Free efile federal An employee can explain IRS letters, request adjustments to your tax account, or help you set up a payment plan. Free efile federal If you need to resolve a tax problem, have questions about how the tax law applies to your individual tax return, or you are more comfortable talking with someone in person, visit your local Taxpayer Assistance Center where you can spread out your records and talk with an IRS representative face-to-face. Free efile federal No appointment is necessary—just walk in. Free efile federal If you prefer, you can call your local Center and leave a message requesting an appointment to resolve a tax account issue. Free efile federal A representative will call you back within 2 business days to schedule an in-person appointment at your convenience. Free efile federal If you have an ongoing, complex tax account problem or a special need, such as a disability, an appointment can be requested. Free efile federal All other issues will be handled without an appointment. Free efile federal To find the number of your local office, go to  www. Free efile federal irs. Free efile federal gov/localcontacts or look in the phone book under United States Government, Internal Revenue Service. Free efile federal Mail. Free efile federal You can send your order for forms, instructions, and publications to the address below. Free efile federal You should receive a response within 10 days after your request is received. Free efile federal  Internal Revenue Service 1201 N. Free efile federal Mitsubishi Motorway Bloomington, IL 61705-6613 Taxpayer Advocate Service. Free efile federal   The Taxpayer Advocate Service (TAS) is your voice at the IRS. Free efile federal Our job is to ensure that every taxpayer is treated fairly, and that you know and understand your rights. Free efile federal We offer free help to guide you through the often-confusing process of resolving tax problems that you haven’t been able to solve on your own. Free efile federal Remember, the worst thing you can do is nothing at all. Free efile federal   TAS can help if you can’t resolve your problem with the IRS and: Your problem is causing financial difficulties for you, your family, or your business. Free efile federal You face (or your business is facing) an immediate threat of adverse action. Free efile federal You have tried repeatedly to contact the IRS but no one has responded, or the IRS has not responded to you by the date promised. Free efile federal   If you qualify for our help, we’ll do everything we can to get your problem resolved. Free efile federal You will be assigned to one advocate who will be with you at every turn. Free efile federal We have offices in every state, the District of Columbia, and Puerto Rico. Free efile federal Although TAS is independent within the IRS, our advocates know how to work with the IRS to get your problems resolved. Free efile federal And our services are always free. Free efile federal   As a taxpayer, you have rights that the IRS must abide by in its dealings with you. Free efile federal Our tax toolkit at www. Free efile federal TaxpayerAdvocate. Free efile federal irs. Free efile federal gov can help you understand these rights. Free efile federal   If you think TAS might be able to help you, call your local advocate, whose number is in your phone book and on our website at www. Free efile federal irs. Free efile federal gov/advocate. Free efile federal You can also call our toll-free number at 1-877-777-4778. Free efile federal   TAS also handles large-scale or systemic problems that affect many taxpayers. Free efile federal If you know of one of these broad issues, please report it to us through our Systemic Advocacy Management System at www. Free efile federal irs. Free efile federal gov/advocate. Free efile federal Low Income Taxpayer Clinics (LITCs). Free efile federal   Low Income Taxpayer Clinics (LITCs) are independent from the IRS. Free efile federal Some clinics serve individuals whose income is below a certain level and who need to resolve a tax problem. Free efile federal These clinics provide professional representation before the IRS or in court on audits, appeals, tax collection disputes, and other issues for free or for a small fee. Free efile federal Some clinics can provide information about taxpayer rights and responsibilities in many different languages for individuals who speak English as a second language. Free efile federal For more information and to find a clinic near you, see the LITC page at www. Free efile federal irs. Free efile federal gov/advocate or IRS Publication 4134, Low Income Taxpayer Clinic List. Free efile federal This publication is also available by calling 1-800-829-3676 or at your local IRS office. Free efile federal Free tax services. Free efile federal   Publication 910, IRS Guide to Free Tax Services, is your guide to IRS services and resources. Free efile federal Learn about free tax information from the IRS, including publications, services, and education and assistance programs. Free efile federal The publication also has an index of over 100 TeleTax topics (recorded tax information) you can listen to on the telephone. Free efile federal The majority of the information and services listed in this publication are available to you free of charge. Free efile federal If there is a fee associated with a resource or service, it is listed in the publication. Free efile federal   Accessible versions of IRS published products are available on request in a variety of alternative formats for people with disabilities. Free efile federal DVD for tax products. Free efile federal You can order Publication 1796, IRS Tax Products DVD, and obtain: Current-year forms, instructions, and publications. Free efile federal Prior-year forms, instructions, and publications. Free efile federal Tax Map: an electronic research tool and finding aid. Free efile federal Tax law frequently asked questions. Free efile federal Tax Topics from the IRS telephone response system. Free efile federal Internal Revenue Code—Title 26 of the U. Free efile federal S. Free efile federal Code. Free efile federal Links to other Internet based Tax Research Materials. Free efile federal Fill-in, print, and save features for most tax forms. Free efile federal Internal Revenue Bulletins. Free efile federal Toll-free and email technical support. Free efile federal Two releases during the year. Free efile federal  – The first release will ship the beginning of January 2012. Free efile federal  – The final release will ship the beginning of March 2012. Free efile federal Purchase the DVD from National Technical Information Service (NTIS) at www. Free efile federal irs. Free efile federal gov/cdorders for $30 (no handling fee) or call 1-877-233-6767 toll free to buy the DVD for $30 (plus a $6 handling fee). 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