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Free Tax Filing For Low Income

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Free Tax Filing For Low Income

Free tax filing for low income 5. Free tax filing for low income   How To Get Tax Help Table of Contents Low Income Taxpayer Clinics Whether it's help with a tax issue, preparing your tax return or a need for a free publication or form, get the help you need the way you want it: online, use a smart phone, call or walk in to an IRS office or volunteer site near you. Free tax filing for low income Free help with your tax return. Free tax filing for low income   You can get free help preparing your return nationwide from IRS-certified volunteers. Free tax filing for low income The Volunteer Income Tax Assistance (VITA) program helps low-to-moderate income, elderly, people with disabilities, and limited English proficient taxpayers. Free tax filing for low income The Tax Counseling for the Elderly (TCE) program helps taxpayers age 60 and older with their tax returns. Free tax filing for low income 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 tax filing for low income In addition, some VITA and TCE sites provide taxpayers the opportunity to prepare their own return with help from an IRS-certified volunteer. Free tax filing for low income To find the nearest VITA or TCE site, you can use the VITA Locator Tool on IRS. Free tax filing for low income gov, download the IRS2Go app, or call 1-800-906-9887. Free tax filing for low income   As part of the TCE program, AARP offers the Tax-Aide counseling program. Free tax filing for low income To find the nearest AARP Tax-Aide site, visit AARP's website at www. Free tax filing for low income aarp. Free tax filing for low income org/money/taxaide or call 1-888-227-7669. Free tax filing for low income For more information on these programs, go to IRS. Free tax filing for low income gov and enter “VITA” in the search box. Free tax filing for low income Internet. Free tax filing for low income    IRS. Free tax filing for low income gov and IRS2Go are ready when you are —24 hours a day, 7 days a week. Free tax filing for low income Download the free IRS2Go app from the iTunes app store or from Google Play. Free tax filing for low income Use it to check your refund status, order transcripts of your tax returns or tax account, watch the IRS YouTube channel, get IRS news as soon as it's released to the public, subscribe to filing season updates or daily tax tips, and follow the IRS Twitter news feed, @IRSnews, to get the latest federal tax news, including information about tax law changes and important IRS programs. Free tax filing for low income Check the status of your 2013 refund with the Where's My Refund? application on IRS. Free tax filing for low income gov or download the IRS2Go app and select the Refund Status option. Free tax filing for low income The IRS issues more than 9 out of 10 refunds in less than 21 days. Free tax filing for low income Using these applications, you can start checking on the status of your return within 24 hours after we receive your e-filed return or 4 weeks after you mail a paper return. Free tax filing for low income You will also be given a personalized refund date as soon as the IRS processes your tax return and approves your refund. Free tax filing for low income The IRS updates Where's My Refund? every 24 hours, usually overnight, so you only need to check once a day. Free tax filing for low income Use the Interactive Tax Assistant (ITA) to research your tax questions. Free tax filing for low income No need to wait on the phone or stand in line. Free tax filing for low income The ITA is available 24 hours a day, 7 days a week, and provides you with a variety of tax information related to general filing topics, deductions, credits, and income. Free tax filing for low income When you reach the response screen, you can print the entire interview and the final response for your records. Free tax filing for low income New subject areas are added on a regular basis. Free tax filing for low income  Answers not provided through ITA may be found in Tax Trails, one of the Tax Topics on IRS. Free tax filing for low income gov which contain general individual and business tax information or by searching the IRS Tax Map, which includes an international subject index. Free tax filing for low income You can use the IRS Tax Map, to search publications and instructions by topic or keyword. Free tax filing for low income The IRS Tax Map integrates forms and publications into one research tool and provides single-point access to tax law information by subject. Free tax filing for low income When the user searches the IRS Tax Map, they will be provided with links to related content in existing IRS publications, forms and instructions, questions and answers, and Tax Topics. Free tax filing for low income Coming this filing season, you can immediately view and print for free all 5 types of individual federal tax transcripts (tax returns, tax account, record of account, wage and income statement, and certification of non-filing) using Get Transcript. Free tax filing for low income You can also ask the IRS to mail a return or an account transcript to you. Free tax filing for low income Only the mail option is available by choosing the Tax Records option on the IRS2Go app by selecting Mail Transcript on IRS. Free tax filing for low income gov or by calling 1-800-908-9946. Free tax filing for low income Tax return and tax account transcripts are generally available for the current year and the past three years. Free tax filing for low income Determine if you are eligible for the EITC and estimate the amount of the credit with the Earned Income Tax Credit (EITC) Assistant. Free tax filing for low income Visit Understanding Your IRS Notice or Letter to get answers to questions about a notice or letter you received from the IRS. Free tax filing for low income If you received the First Time Homebuyer Credit, you can use the First Time Homebuyer Credit Account Look-up tool for information on your repayments and account balance. Free tax filing for low income Check the status of your amended return using Where's My Amended Return? Go to IRS. Free tax filing for low income gov and enter Where's My Amended Return? in the search box. Free tax filing for low income You can generally expect your amended return to be processed up to 12 weeks from the date we receive it. Free tax filing for low income It can take up to 3 weeks from the date you mailed it to show up in our system. Free tax filing for low income Make a payment using one of several safe and convenient electronic payment options available on IRS. Free tax filing for low income gov. Free tax filing for low income Select the Payment tab on the front page of IRS. Free tax filing for low income gov for more information. Free tax filing for low income Determine if you are eligible and apply for an online payment agreement, if you owe more tax than you can pay today. Free tax filing for low income Figure your income tax withholding with the IRS Withholding Calculator on IRS. Free tax filing for low income gov. Free tax filing for low income Use it if you've had too much or too little withheld, your personal situation has changed, you're starting a new job or you just want to see if you're having the right amount withheld. Free tax filing for low income Determine if you might be subject to the Alternative Minimum Tax by using the Alternative Minimum Tax Assistant on IRS. Free tax filing for low income gov. Free tax filing for low income Request an Electronic Filing PIN by going to IRS. Free tax filing for low income gov and entering Electronic Filing PIN in the search box. Free tax filing for low income Download forms, instructions and publications, including accessible versions for people with disabilities. Free tax filing for low income Locate the nearest Taxpayer Assistance Center (TAC) using the Office Locator tool on IRS. Free tax filing for low income gov, or choose the Contact Us option on the IRS2Go app and search Local Offices. Free tax filing for low income An employee can answer questions about your tax account or help you set up a payment plan. Free tax filing for low income Before you visit, check the Office Locator on IRS. Free tax filing for low income gov, or Local Offices under Contact Us on IRS2Go to confirm the address, phone number, days and hours of operation, and the services provided. Free tax filing for low income If you have a special need, such as a disability, you can request an appointment. Free tax filing for low income Call the local number listed in the Office Locator, or look in the phone book under United States Government, Internal Revenue Service. Free tax filing for low income Apply for an Employer Identification Number (EIN). Free tax filing for low income Go to IRS. Free tax filing for low income gov and enter Apply for an EIN in the search box. Free tax filing for low income Read the Internal Revenue Code, regulations, or other official guidance. Free tax filing for low income Read Internal Revenue Bulletins. Free tax filing for low income Sign up to receive local and national tax news and more by email. Free tax filing for low income Just click on “subscriptions” above the search box on IRS. Free tax filing for low income gov and choose from a variety of options. Free tax filing for low income    Phone. Free tax filing for low income You can call the IRS, or you can carry it in your pocket with the IRS2Go app on your smart phone or tablet. Free tax filing for low income Download the free IRS2Go app from the iTunes app store or from Google Play. Free tax filing for low income Call to locate the nearest volunteer help site, 1-800-906-9887 or you can use the VITA Locator Tool on IRS. Free tax filing for low income gov, or download the IRS2Go app. Free tax filing for low income Low-to-moderate income, elderly, people with disabilities, and limited English proficient taxpayers can get free help with their tax return from the nationwide Volunteer Income Tax Assistance (VITA) program. Free tax filing for low income The Tax Counseling for the Elderly (TCE) program helps taxpayers age 60 and older with their tax returns. Free tax filing for low income Most VITA and TCE sites offer free electronic filing. Free tax filing for low income Some VITA and TCE sites provide IRS-certified volunteers who can help prepare your tax return. Free tax filing for low income Through the TCE program, AARP offers the Tax-Aide counseling program; call 1-888-227-7669 to find the nearest Tax-Aide location. Free tax filing for low income Call the automated Where's My Refund? information hotline to check the status of your 2013 refund 24 hours a day, 7 days a week at 1-800-829-1954. Free tax filing for low income If you e-file, you can start checking on the status of your return within 24 hours after the IRS receives your tax return or 4 weeks after you've mailed a paper return. Free tax filing for low income The IRS issues more than 9 out of 10 refunds in less than 21 days. Free tax filing for low income Where's My Refund? will give you a personalized refund date as soon as the IRS processes your tax return and approves your refund. Free tax filing for low income Before you call this automated hotline, have your 2013 tax return handy so you can enter your social security number, your filing status, and the exact whole dollar amount of your refund. Free tax filing for low income The IRS updates Where's My Refund? every 24 hours, usually overnight, so you only need to check once a day. Free tax filing for low income Note, the above information is for our automated hotline. Free tax filing for low income Our live phone and walk-in assistors can research the status of your refund only if it's been 21 days or more since you filed electronically or more than 6 weeks since you mailed your paper return. Free tax filing for low income Call the Amended Return Hotline, 1-866-464-2050, to check the status of your amended return. Free tax filing for low income You can generally expect your amended return to be processed up to 12 weeks from the date we receive it. Free tax filing for low income It can take up to 3 weeks from the date you mailed it to show up in our system. Free tax filing for low income Call 1-800-TAX-FORM (1-800-829-3676) to order current-year forms, instructions, publications, and prior-year forms and instructions (limited to 5 years). Free tax filing for low income You should receive your order within 10 business days. Free tax filing for low income Call TeleTax, 1-800-829-4477, to listen to pre-recorded messages covering general and business tax information. Free tax filing for low income If, between January and April 15, you still have questions about the Form 1040, 1040A, or 1040EZ (like filing requirements, dependents, credits, Schedule D, pensions and IRAs or self-employment taxes), call 1-800-829-1040. Free tax filing for low income Call using TTY/TDD equipment, 1-800-829-4059 to ask tax questions or order forms and publications. Free tax filing for low income The TTY/TDD telephone number is for people who are deaf, hard of hearing, or have a speech disability. Free tax filing for low income These individuals can also contact the IRS through relay services such as the Federal Relay Service. Free tax filing for low income    Walk-in. Free tax filing for low income You can find a selection of forms, publications and services — in-person. Free tax filing for low income Products. Free tax filing for low income You can walk in to some post offices, libraries, and IRS offices to pick up certain forms, instructions, and publications. Free tax filing for low income Some IRS offices, libraries, and city and county government offices have a collection of products available to photocopy from reproducible proofs. Free tax filing for low income Services. Free tax filing for low income You can walk in to your local TAC for face-to-face tax help. Free tax filing for low income An employee can answer questions about your tax account or help you set up a payment plan. Free tax filing for low income Before visiting, use the Office Locator tool on IRS. Free tax filing for low income gov, or choose the Contact Us option on the IRS2Go app and search Local Offices for days and hours of operation, and services provided. Free tax filing for low income    Mail. Free tax filing for low income You can send your order for forms, instructions, and publications to the address below. Free tax filing for low income You should receive a response within 10 business days after your request is received. Free tax filing for low income Internal Revenue Service 1201 N. Free tax filing for low income Mitsubishi Motorway Bloomington, IL 61705-6613    The Taxpayer Advocate Service Is Here to Help You. Free tax filing for low income The Taxpayer Advocate Service (TAS) is your voice at the IRS. Free tax filing for low income Our job is to ensure that every taxpayer is treated fairly and that you know and understand your rights. Free tax filing for low income   What can TAS do for you? We can offer you free help with IRS problems that you can't resolve on your own. Free tax filing for low income We know this process can be confusing, but the worst thing you can do is nothing at all! TAS can help if you can't resolve your tax problem and: Your problem is causing financial difficulties for you, your family, or your business. Free tax filing for low income You face (or your business is facing) an immediate threat of adverse action. Free tax filing for low income You've tried repeatedly to contact the IRS but no one has responded, or the IRS hasn't responded by the date promised. Free tax filing for low income   If you qualify for our help, you'll be assigned to one advocate who'll be with you at every turn and will do everything possible to resolve your problem. Free tax filing for low income Here's why we can help: TAS is an independent organization within the IRS. Free tax filing for low income Our advocates know how to work with the IRS. Free tax filing for low income Our services are free and tailored to meet your needs. Free tax filing for low income We have offices in every state, the District of Columbia, and Puerto Rico. Free tax filing for low income   How can you reach us? If you think TAS can help you, call your local advocate, whose number is in your local directory and at Taxpayer Advocate, or call us toll-free at 1-877-777-4778. Free tax filing for low income   How else does TAS help taxpayers?  TAS also works to resolve large-scale, systemic problems that affect many taxpayers. Free tax filing for low income If you know of one of these broad issues, please report it to us through our Systemic Advocacy Management System. Free tax filing for low income Low Income Taxpayer Clinics Low Income Taxpayer Clinics (LITCs) serve individuals whose income is below a certain level and need to resolve tax problems such as audits, appeals and tax collection disputes. Free tax filing for low income Some clinics can provide information about taxpayer rights and responsibilities in different languages for individuals who speak English as a second language. Free tax filing for low income Visit Taxpayer Advocate or see IRS Publication 4134, Low Income Taxpayer Clinic List. Free tax filing for low income Prev  Up  Next   Home   More Online Publications
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Tax Relief for Victims of Severe Storms, Tornadoes, Straight-Line Winds and Flooding in Alabama

Updated 2/7/12 to add Perry County.

AL/TN-2012-06AL, Feb. 2, 2012

BIRMINGHAM — Victims of the severe storms, tornadoes, straight-line winds and flooding that took place on Jan. 22, 2012 in parts of Alabama may qualify for tax relief from the Internal Revenue Service.

The President has declared Chilton, Jefferson and Perry counties a federal disaster area. Individuals who reside or have a business in this county may qualify for tax relief.

The declaration permits the IRS to postpone certain deadlines for taxpayers who reside or have a business in the disaster area. For instance, certain deadlines falling on or after Jan. 22, and on or before March 22, have been postponed to March 22, 2012.

In addition, the IRS is waiving the failure-to-deposit penalties for employment and excise tax deposits due on or after Jan. 22, and on or before Feb. 6, as long as the deposits are made by Feb. 6, 2012.

If an affected taxpayer receives a penalty notice from the IRS, the taxpayer should call the telephone number on the notice to have the IRS abate any interest and any late filing or late payment penalties that would otherwise apply. Penalties or interest will be abated only for taxpayers who have an original or extended filing, payment or deposit due date, including an extended filing or payment due date, that falls within the postponement period.

The IRS automatically identifies taxpayers located in the covered disaster area and applies automatic filing and payment relief. But affected taxpayers who reside or have a business located outside the covered disaster area must call the IRS disaster hotline at 1-866-562-5227 to request this tax relief.

Covered Disaster Area

The counties listed above constitute a covered disaster area for purposes of Treas. Reg. § 301.7508A-1(d)(2) and are entitled to the relief detailed below.

Affected Taxpayers

Taxpayers considered to be affected taxpayers eligible for the postponement of time to file returns, pay taxes and perform other time-sensitive acts are those taxpayers listed in Treas. Reg. § 301.7508A-1(d)(1), and include individuals who live, and businesses whose principal place of business is located, in the covered disaster area. Taxpayers not in the covered disaster area, but whose records necessary to meet a deadline listed in Treas. Reg. § 301.7508A-1(c) are in the covered disaster area, are also entitled to relief. In addition, all relief workers affiliated with a recognized government or philanthropic organization assisting in the relief activities in the covered disaster area and any individual visiting the covered disaster area who was killed or injured as a result of the disaster are entitled to relief.

Grant of Relief

Under section 7508A, the IRS gives affected taxpayers until March 22 to file most tax returns (including individual, corporate, and estate and trust income tax returns; partnership returns, S corporation returns, and trust returns; estate, gift, and generation-skipping transfer tax returns; and employment and certain excise tax returns), or to make tax payments, including estimated tax payments, that have either an original or extended due date occurring on or after Jan. 22 and on or before March 22.

The IRS also gives affected taxpayers until March 22 to perform other time-sensitive actions described in Treas. Reg. § 301.7508A-1(c)(1) and Rev. Proc. 2007-56, 2007-34 I.R.B. 388 (Aug. 20, 2007), that are due to be performed on or after Jan. 22 and on or before March 22.

This relief also includes the filing of Form 5500 series returns, in the manner described in section 8 of Rev. Proc. 2007-56. The relief described in section 17 of Rev. Proc. 2007-56, pertaining to like-kind exchanges of property, also applies to certain taxpayers who are not otherwise affected taxpayers and may include acts required to be performed before or after the period above.

The postponement of time to file and pay does not apply to information returns in the W-2, 1098, 1099 series, or to Forms 1042-S or 8027. Penalties for failure to timely file information returns can be waived under existing procedures for reasonable cause. Likewise, the postponement does not apply to employment and excise tax deposits. The IRS, however, will abate penalties for failure to make timely employment and excise tax deposits due on or after Jan. 22 and on or before Feb. 6 provided the taxpayer makes these deposits by Feb. 6.

Casualty Losses

Affected taxpayers in a federally declared disaster area have the option of claiming disaster-related casualty losses on their federal income tax return for either this year or last year. Claiming the loss on an original or amended return for last year will get the taxpayer an earlier refund, but waiting to claim the loss on this year’s return could result in a greater tax saving, depending on other income factors.

Individuals may deduct personal property losses that are not covered by insurance or other reimbursements. For details, see Form 4684 and its instructions.

Affected taxpayers claiming the disaster loss on last year’s return should put the Disaster Designation “Virginia/Earthquake” at the top of the form so that the IRS can expedite the processing of the refund.

Other Relief

The IRS will waive the usual fees and expedite requests for copies of previously filed tax returns for affected taxpayers. Taxpayers should put the assigned Disaster Designation in red ink at the top of Form 4506, Request for Copy of Tax Return, or Form 4506-T, Request for Transcript of Tax Return, as appropriate, and submit it to the IRS.

Affected taxpayers who are contacted by the IRS on a collection or examination matter should explain how the disaster impacts them so that the IRS can provide appropriate consideration to their case.

Taxpayers may download forms and publications from the official IRS website, irs.gov, or order them by calling 1-800-TAX-FORM (1-800-829-3676). The IRS toll-free number for general tax questions is 1-800-829-1040.

Related Information

Page Last Reviewed or Updated: 09-Jan-2014

The Free Tax Filing For Low Income

Free tax filing for low income 4. Free tax filing for low income   Tax Withholding and Estimated Tax Table of Contents What's New for 2014 Reminders Introduction Useful Items - You may want to see: Tax Withholding for 2014Salaries and Wages Tips Taxable Fringe Benefits Sick Pay Pensions and Annuities Gambling Winnings Unemployment Compensation Federal Payments Backup Withholding Estimated Tax for 2014Who Does Not Have To Pay Estimated Tax Who Must Pay Estimated Tax How To Figure Estimated Tax When To Pay Estimated Tax How To Figure Each Payment How To Pay Estimated Tax Credit for Withholding and Estimated Tax for 2013Withholding Estimated Tax Underpayment Penalty for 2013 What's New for 2014 Tax law changes for 2014. Free tax filing for low income  When you figure how much income tax you want withheld from your pay and when you figure your estimated tax, consider tax law changes effective in 2014. Free tax filing for low income For more information, see Publication 505. Free tax filing for low income Reminders Estimated tax safe harbor for higher income taxpayers. Free tax filing for low income  If your 2013 adjusted gross income was more than $150,000 ($75,000 if you are married filing a separate return), you must pay the smaller of 90% of your expected tax for 2014 or 110% of the tax shown on your 2013 return to avoid an estimated tax penalty. Free tax filing for low income Introduction This chapter discusses how to pay your tax as you earn or receive income during the year. Free tax filing for low income In general, the federal income tax is a pay-as-you-go tax. Free tax filing for low income There are two ways to pay as you go. Free tax filing for low income Withholding. Free tax filing for low income If you are an employee, your employer probably withholds income tax from your pay. Free tax filing for low income Tax also may be withheld from certain other income, such as pensions, bonuses, commissions, and gambling winnings. Free tax filing for low income The amount withheld is paid to the IRS in your name. Free tax filing for low income Estimated tax. Free tax filing for low income If you do not pay your tax through withholding, or do not pay enough tax that way, you may have to pay estimated tax. Free tax filing for low income People who are in business for themselves generally will have to pay their tax this way. Free tax filing for low income Also, you may have to pay estimated tax if you receive income such as dividends, interest, capital gains, rent, and royalties. Free tax filing for low income Estimated tax is used to pay not only income tax, but self-employment tax and alternative minimum tax as well. Free tax filing for low income This chapter explains these methods. Free tax filing for low income In addition, it also explains the following. Free tax filing for low income Credit for withholding and estimated tax. Free tax filing for low income When you file your 2013 income tax return, take credit for all the income tax withheld from your salary, wages, pensions, etc. Free tax filing for low income , and for the estimated tax you paid for 2013. Free tax filing for low income Also take credit for any excess social security or railroad retirement tax withheld (discussed in chapter 37). Free tax filing for low income Underpayment penalty. Free tax filing for low income If you did not pay enough tax during the year, either through withholding or by making estimated tax payments, you may have to pay a penalty. Free tax filing for low income In most cases, the IRS can figure this penalty for you. Free tax filing for low income See Underpayment Penalty for 2013 at the end of this chapter. Free tax filing for low income Useful Items - You may want to see: Publication 505 Tax Withholding and Estimated Tax Form (and Instructions) W-4 Employee's Withholding Allowance Certificate W-4P Withholding Certificate for Pension or Annuity Payments W-4S Request for Federal Income Tax Withholding From Sick Pay W-4V Voluntary Withholding Request 1040-ES Estimated Tax for Individuals 2210 Underpayment of Estimated Tax by Individuals, Estates, and Trusts 2210-F Underpayment of Estimated Tax by Farmers and Fishermen Tax Withholding for 2014 This section discusses income tax withholding on: Salaries and wages, Tips, Taxable fringe benefits, Sick pay, Pensions and annuities, Gambling winnings, Unemployment compensation, and Certain federal payments. Free tax filing for low income This section explains the rules for withholding tax from each of these types of income. Free tax filing for low income This section also covers backup withholding on interest, dividends, and other payments. Free tax filing for low income Salaries and Wages Income tax is withheld from the pay of most employees. Free tax filing for low income Your pay includes your regular pay, bonuses, commissions, and vacation allowances. Free tax filing for low income It also includes reimbursements and other expense allowances paid under a nonaccountable plan. Free tax filing for low income See Supplemental Wages , later, for more information about reimbursements and allowances paid under a nonaccountable plan. Free tax filing for low income If your income is low enough that you will not have to pay income tax for the year, you may be exempt from withholding. Free tax filing for low income This is explained under Exemption From Withholding , later. Free tax filing for low income You can ask your employer to withhold income tax from noncash wages and other wages not subject to withholding. Free tax filing for low income If your employer does not agree to withhold tax, or if not enough is withheld, you may have to pay estimated tax, as discussed later under Estimated Tax for 2014 . Free tax filing for low income Military retirees. Free tax filing for low income   Military retirement pay is treated in the same manner as regular pay for income tax withholding purposes, even though it is treated as a pension or annuity for other tax purposes. Free tax filing for low income Household workers. Free tax filing for low income   If you are a household worker, you can ask your employer to withhold income tax from your pay. Free tax filing for low income A household worker is an employee who performs household work in a private home, local college club, or local fraternity or sorority chapter. Free tax filing for low income   Tax is withheld only if you want it withheld and your employer agrees to withhold it. Free tax filing for low income If you do not have enough income tax withheld, you may have to pay estimated tax, as discussed later under Estimated Tax for 2014 . Free tax filing for low income Farmworkers. Free tax filing for low income   Generally, income tax is withheld from your cash wages for work on a farm unless your employer does both of these: Pays you cash wages of less than $150 during the year, and Has expenditures for agricultural labor totaling less than $2,500 during the year. Free tax filing for low income Differential wage payments. Free tax filing for low income    When employees are on leave from employment for military duty, some employers make up the difference between the military pay and civilian pay. Free tax filing for low income Payments to an employee who is on active duty for a period of more than 30 days will be subject to income tax withholding, but not subject to social security or Medicare taxes. Free tax filing for low income The wages and withholding will be reported on Form W-2, Wage and Tax Statement. Free tax filing for low income   The credit employers can claim for differential wages paid to activated military reservists is scheduled to expire for wages paid after December 31, 2013. Free tax filing for low income Determining Amount of Tax Withheld Using Form W-4 The amount of income tax your employer withholds from your regular pay depends on two things. Free tax filing for low income The amount you earn in each payroll period. Free tax filing for low income The information you give your employer on Form W-4. Free tax filing for low income Form W-4 includes four types of information that your employer will use to figure your withholding. Free tax filing for low income Whether to withhold at the single rate or at the lower married rate. Free tax filing for low income How many withholding allowances you claim (each allowance reduces the amount withheld). Free tax filing for low income Whether you want an additional amount withheld. Free tax filing for low income Whether you are claiming an exemption from withholding in 2014. Free tax filing for low income See Exemption From Withholding , later. Free tax filing for low income Note. Free tax filing for low income You must specify a filing status and a number of withholding allowances on Form W-4. Free tax filing for low income You cannot specify only a dollar amount of withholding. Free tax filing for low income New Job When you start a new job, you must fill out Form W-4 and give it to your employer. Free tax filing for low income Your employer should have copies of the form. Free tax filing for low income If you need to change the information later, you must fill out a new form. Free tax filing for low income If you work only part of the year (for example, you start working after the beginning of the year), too much tax may be withheld. Free tax filing for low income You may be able to avoid overwithholding if your employer agrees to use the part-year method. Free tax filing for low income See Part-Year Method in chapter 1 of Publication 505 for more information. Free tax filing for low income Employee also receiving pension income. Free tax filing for low income   If you receive pension or annuity income and begin a new job, you will need to file Form W-4 with your new employer. Free tax filing for low income However, you can choose to split your withholding allowances between your pension and job in any manner. Free tax filing for low income Changing Your Withholding During the year changes may occur to your marital status, exemptions, adjustments, deductions, or credits you expect to claim on your tax return. Free tax filing for low income When this happens, you may need to give your employer a new Form W-4 to change your withholding status or your number of allowances. Free tax filing for low income If the changes reduce the number of allowances you are claiming or changes your marital status from married to single, you must give your employer a new Form W-4 within 10 days. Free tax filing for low income Generally, you can submit a new Form W-4 whenever you wish to change the number of your withholding allowances for any other reason. Free tax filing for low income Changing your withholding for 2015. Free tax filing for low income   If events in 2014 will decrease the number of your withholding allowances for 2015, you must give your employer a new Form W-4 by December 1, 2014. Free tax filing for low income If the event occurs in December 2014, submit a new Form W-4 within 10 days. Free tax filing for low income Checking Your Withholding After you have given your employer a Form W-4, you can check to see whether the amount of tax withheld from your pay is too little or too much. Free tax filing for low income If too much or too little tax is being withheld, you should give your employer a new Form W-4 to change your withholding. Free tax filing for low income You should try to have your withholding match your actual tax liability. Free tax filing for low income If not enough tax is withheld, you will owe tax at the end of the year and may have to pay interest and a penalty. Free tax filing for low income If too much tax is withheld, you will lose the use of that money until you get your refund. Free tax filing for low income Always check your withholding if there are personal or financial changes in your life or changes in the law that might change your tax liability. Free tax filing for low income Note. Free tax filing for low income You cannot give your employer a payment to cover withholding on salaries and wages for past pay periods or a payment for estimated tax. Free tax filing for low income Completing Form W-4 and Worksheets Form W-4 has worksheets to help you figure how many withholding allowances you can claim. Free tax filing for low income The worksheets are for your own records. Free tax filing for low income Do not give them to your employer. Free tax filing for low income Multiple jobs. Free tax filing for low income   If you have income from more than one job at the same time, complete only one set of Form W-4 worksheets. Free tax filing for low income Then split your allowances between the Forms W-4 for each job. Free tax filing for low income You cannot claim the same allowances with more than one employer at the same time. Free tax filing for low income You can claim all your allowances with one employer and none with the other(s), or divide them any other way. Free tax filing for low income Married individuals. Free tax filing for low income   If both you and your spouse are employed and expect to file a joint return, figure your withholding allowances using your combined income, adjustments, deductions, exemptions, and credits. Free tax filing for low income Use only one set of worksheets. Free tax filing for low income You can divide your total allowances any way, but you cannot claim an allowance that your spouse also claims. Free tax filing for low income   If you and your spouse expect to file separate returns, figure your allowances using separate worksheets based on your own individual income, adjustments, deductions, exemptions, and credits. Free tax filing for low income Alternative method of figuring withholding allowances. Free tax filing for low income   You do not have to use the Form W-4 worksheets if you use a more accurate method of figuring the number of withholding allowances. Free tax filing for low income For more information, see Alternative method of figuring withholding allowances under Completing Form W-4 and Worksheets in Publication 505, chapter 1. Free tax filing for low income Personal Allowances Worksheet. Free tax filing for low income   Use the Personal Allowances Worksheet on Form W-4 to figure your withholding allowances based on exemptions and any special allowances that apply. Free tax filing for low income Deduction and Adjustments Worksheet. Free tax filing for low income   Use the Deduction and Adjustments Worksheet on Form W-4 if you plan to itemize your deductions, claim certain credits, or claim adjustments to the income on your 2014 tax return and you want to reduce your withholding. Free tax filing for low income Also, complete this worksheet when you have changes to these items to see if you need to change your withholding. Free tax filing for low income Two-Earners/Multiple Jobs Worksheet. Free tax filing for low income   You may need to complete the Two-Earners/Multiple Jobs Worksheet on Form W-4 if you have more than one job, a working spouse, or are also receiving a pension. Free tax filing for low income Also, on this worksheet you can add any additional withholding necessary to cover any amount you expect to owe other than income tax, such as self-employment tax. Free tax filing for low income Getting the Right Amount of Tax Withheld In most situations, the tax withheld from your pay will be close to the tax you figure on your return if you follow these two rules. Free tax filing for low income You accurately complete all the Form W-4 worksheets that apply to you. Free tax filing for low income You give your employer a new Form W-4 when changes occur. Free tax filing for low income But because the worksheets and withholding methods do not account for all possible situations, you may not be getting the right amount withheld. Free tax filing for low income This is most likely to happen in the following situations. Free tax filing for low income You are married and both you and your spouse work. Free tax filing for low income You have more than one job at a time. Free tax filing for low income You have nonwage income, such as interest, dividends, alimony, unemployment compensation, or self-employment income. Free tax filing for low income You will owe additional amounts with your return, such as self-employment tax. Free tax filing for low income Your withholding is based on obsolete Form W-4 information for a substantial part of the year. Free tax filing for low income Your earnings are more than the amount shown under Check your withholding in the instructions at the top of page 1 of Form W-4. Free tax filing for low income You work only part of the year. Free tax filing for low income You change the number of your withholding allowances during the year. Free tax filing for low income Cumulative wage method. Free tax filing for low income   If you change the number of your withholding allowances during the year, too much or too little tax may have been withheld for the period before you made the change. Free tax filing for low income You may be able to compensate for this if your employer agrees to use the cumulative wage withholding method for the rest of the year. Free tax filing for low income You must ask your employer in writing to use this method. Free tax filing for low income   To be eligible, you must have been paid for the same kind of payroll period (weekly, biweekly, etc. Free tax filing for low income ) since the beginning of the year. Free tax filing for low income Publication 505 To make sure you are getting the right amount of tax withheld, get Publication 505. Free tax filing for low income It will help you compare the total tax to be withheld during the year with the tax you can expect to figure on your return. Free tax filing for low income It also will help you determine how much, if any, additional withholding is needed each payday to avoid owing tax when you file your return. Free tax filing for low income If you do not have enough tax withheld, you may have to pay estimated tax, as explained under Estimated Tax for 2014 , later. Free tax filing for low income You can use the IRS Withholding Calculator at www. Free tax filing for low income irs. Free tax filing for low income gov/Individuals, instead of Publication 505 or the worksheets included with Form W-4, to determine whether you need to have your withholding increased or decreased. Free tax filing for low income Rules Your Employer Must Follow It may be helpful for you to know some of the withholding rules your employer must follow. Free tax filing for low income These rules can affect how to fill out your Form W-4 and how to handle problems that may arise. Free tax filing for low income New Form W-4. Free tax filing for low income   When you start a new job, your employer should have you complete a Form W-4. Free tax filing for low income Beginning with your first payday, your employer will use the information you give on the form to figure your withholding. Free tax filing for low income   If you later fill out a new Form W-4, your employer can put it into effect as soon as possible. Free tax filing for low income The deadline for putting it into effect is the start of the first payroll period ending 30 or more days after you turn it in. Free tax filing for low income No Form W-4. Free tax filing for low income   If you do not give your employer a completed Form W-4, your employer must withhold at the highest rate, as if you were single and claimed no withholding allowances. Free tax filing for low income Repaying withheld tax. Free tax filing for low income   If you find you are having too much tax withheld because you did not claim all the withholding allowances you are entitled to, you should give your employer a new Form W-4. Free tax filing for low income Your employer cannot repay any of the tax previously withheld. Free tax filing for low income Instead, claim the full amount withheld when you file your tax return. Free tax filing for low income   However, if your employer has withheld more than the correct amount of tax for the Form W-4 you have in effect, you do not have to fill out a new Form W-4 to have your withholding lowered to the correct amount. Free tax filing for low income Your employer can repay the amount that was withheld incorrectly. Free tax filing for low income If you are not repaid, your Form W-2 will reflect the full amount actually withheld, which you would claim when you file your tax return. Free tax filing for low income Exemption From Withholding If you claim exemption from withholding, your employer will not withhold federal income tax from your wages. Free tax filing for low income The exemption applies only to income tax, not to social security or Medicare tax. Free tax filing for low income You can claim exemption from withholding for 2014 only if both of the following situations apply. Free tax filing for low income For 2013 you had a right to a refund of all federal income tax withheld because you had no tax liability. Free tax filing for low income For 2014 you expect a refund of all federal income tax withheld because you expect to have no tax liability. Free tax filing for low income Students. Free tax filing for low income   If you are a student, you are not automatically exempt. Free tax filing for low income See chapter 1 to find out if you must file a return. Free tax filing for low income If you work only part time or only during the summer, you may qualify for exemption from withholding. Free tax filing for low income Age 65 or older or blind. Free tax filing for low income   If you are 65 or older or blind, use Worksheet 1-3 or 1-4 in chapter 1 of Publication 505, to help you decide if you qualify for exemption from withholding. Free tax filing for low income Do not use either worksheet if you will itemize deductions, claim exemptions for dependents, or claim tax credits on your 2014 return. Free tax filing for low income Instead, see Itemizing deductions or claiming exemptions or credits in chapter 1 of Publication 505. Free tax filing for low income Claiming exemption from withholding. Free tax filing for low income   To claim exemption, you must give your employer a Form W-4. Free tax filing for low income Do not complete lines 5 and 6. Free tax filing for low income Enter “Exempt” on line 7. Free tax filing for low income   If you claim exemption, but later your situation changes so that you will have to pay income tax after all, you must file a new Form W-4 within 10 days after the change. Free tax filing for low income If you claim exemption in 2014, but you expect to owe income tax for 2015, you must file a new Form W-4 by December 1, 2014. Free tax filing for low income   Your claim of exempt status may be reviewed by the IRS. Free tax filing for low income An exemption is good for only 1 year. Free tax filing for low income   You must give your employer a new Form W-4 by February 15 each year to continue your exemption. Free tax filing for low income Supplemental Wages Supplemental wages include bonuses, commissions, overtime pay, vacation allowances, certain sick pay, and expense allowances under certain plans. Free tax filing for low income The payer can figure withholding on supplemental wages using the same method used for your regular wages. Free tax filing for low income However, if these payments are identified separately from your regular wages, your employer or other payer of supplemental wages can withhold income tax from these wages at a flat rate. Free tax filing for low income Expense allowances. Free tax filing for low income   Reimbursements or other expense allowances paid by your employer under a nonaccountable plan are treated as supplemental wages. Free tax filing for low income   Reimbursements or other expense allowances paid under an accountable plan that are more than your proven expenses are treated as paid under a nonaccountable plan if you do not return the excess payments within a reasonable period of time. Free tax filing for low income   For more information about accountable and nonaccountable expense allowance plans, see Reimbursements in chapter 26. Free tax filing for low income Penalties You may have to pay a penalty of $500 if both of the following apply. Free tax filing for low income You make statements or claim withholding allowances on your Form W-4 that reduce the amount of tax withheld. Free tax filing for low income You have no reasonable basis for those statements or allowances at the time you prepare your Form W-4. Free tax filing for low income There is also a criminal penalty for willfully supplying false or fraudulent information on your Form W-4 or for willfully failing to supply information that would increase the amount withheld. Free tax filing for low income The penalty upon conviction can be either a fine of up to $1,000 or imprisonment for up to 1 year, or both. Free tax filing for low income These penalties will apply if you deliberately and knowingly falsify your Form W-4 in an attempt to reduce or eliminate the proper withholding of taxes. Free tax filing for low income A simple error or an honest mistake will not result in one of these penalties. Free tax filing for low income For example, a person who has tried to figure the number of withholding allowances correctly, but claims seven when the proper number is six, will not be charged a W-4 penalty. Free tax filing for low income Tips The tips you receive while working on your job are considered part of your pay. Free tax filing for low income You must include your tips on your tax return on the same line as your regular pay. Free tax filing for low income However, tax is not withheld directly from tip income, as it is from your regular pay. Free tax filing for low income Nevertheless, your employer will take into account the tips you report when figuring how much to withhold from your regular pay. Free tax filing for low income See chapter 6 for information on reporting your tips to your employer. Free tax filing for low income For more information on the withholding rules for tip income, see Publication 531, Reporting Tip Income. Free tax filing for low income How employer figures amount to withhold. Free tax filing for low income   The tips you report to your employer are counted as part of your income for the month you report them. Free tax filing for low income Your employer can figure your withholding in either of two ways. Free tax filing for low income By withholding at the regular rate on the sum of your pay plus your reported tips. Free tax filing for low income By withholding at the regular rate on your pay plus a percentage of your reported tips. Free tax filing for low income Not enough pay to cover taxes. Free tax filing for low income   If your regular pay is not enough for your employer to withhold all the tax (including income tax and social security and Medicare taxes (or the equivalent railroad retirement tax)) due on your pay plus your tips, you can give your employer money to cover the shortage. Free tax filing for low income See Giving your employer money for taxes in chapter 6. Free tax filing for low income Allocated tips. Free tax filing for low income   Your employer should not withhold income tax, Medicare tax, social security tax, or railroad retirement tax on any allocated tips. Free tax filing for low income Withholding is based only on your pay plus your reported tips. Free tax filing for low income Your employer should refund to you any incorrectly withheld tax. Free tax filing for low income See Allocated Tips in chapter 6 for more information. Free tax filing for low income Taxable Fringe Benefits The value of certain noncash fringe benefits you receive from your employer is considered part of your pay. Free tax filing for low income Your employer generally must withhold income tax on these benefits from your regular pay. Free tax filing for low income For information on fringe benefits, see Fringe Benefits under Employee Compensation in chapter 5. Free tax filing for low income Although the value of your personal use of an employer-provided car, truck, or other highway motor vehicle is taxable, your employer can choose not to withhold income tax on that amount. Free tax filing for low income Your employer must notify you if this choice is made. Free tax filing for low income For more information on withholding on taxable fringe benefits, see chapter 1 of Publication 505. Free tax filing for low income Sick Pay Sick pay is a payment to you to replace your regular wages while you are temporarily absent from work due to sickness or personal injury. Free tax filing for low income To qualify as sick pay, it must be paid under a plan to which your employer is a party. Free tax filing for low income If you receive sick pay from your employer or an agent of your employer, income tax must be withheld. Free tax filing for low income An agent who does not pay regular wages to you may choose to withhold income tax at a flat rate. Free tax filing for low income However, if you receive sick pay from a third party who is not acting as an agent of your employer, income tax will be withheld only if you choose to have it withheld. Free tax filing for low income See Form W-4S , later. Free tax filing for low income If you receive payments under a plan in which your employer does not participate (such as an accident or health plan where you paid all the premiums), the payments are not sick pay and usually are not taxable. Free tax filing for low income Union agreements. Free tax filing for low income   If you receive sick pay under a collective bargaining agreement between your union and your employer, the agreement may determine the amount of income tax withholding. Free tax filing for low income See your union representative or your employer for more information. Free tax filing for low income Form W-4S. Free tax filing for low income   If you choose to have income tax withheld from sick pay paid by a third party, such as an insurance company, you must fill out Form W-4S. Free tax filing for low income Its instructions contain a worksheet you can use to figure the amount you want withheld. Free tax filing for low income They also explain restrictions that may apply. Free tax filing for low income   Give the completed form to the payer of your sick pay. Free tax filing for low income The payer must withhold according to your directions on the form. Free tax filing for low income Estimated tax. Free tax filing for low income   If you do not request withholding on Form W-4S, or if you do not have enough tax withheld, you may have to make estimated tax payments. Free tax filing for low income If you do not pay enough tax, either through estimated tax or withholding, or a combination of both, you may have to pay a penalty. Free tax filing for low income See Underpayment Penalty for 2013 at the end of this chapter. Free tax filing for low income Pensions and Annuities Income tax usually will be withheld from your pension or annuity distributions unless you choose not to have it withheld. Free tax filing for low income This rule applies to distributions from: A traditional individual retirement arrangement (IRA); A life insurance company under an endowment, annuity, or life insurance contract; A pension, annuity, or profit-sharing plan; A stock bonus plan; and Any other plan that defers the time you receive compensation. Free tax filing for low income The amount withheld depends on whether you receive payments spread out over more than 1 year (periodic payments), within 1 year (nonperiodic payments), or as an eligible rollover distribution (ERD). Free tax filing for low income Income tax withholding from an ERD is mandatory. Free tax filing for low income More information. Free tax filing for low income   For more information on taxation of annuities and distributions (including ERDs) from qualified retirement plans, see chapter 10. Free tax filing for low income For information on IRAs, see chapter 17. Free tax filing for low income For more information on withholding on pensions and annuities, including a discussion of Form W-4P, see Pensions and Annuities in chapter 1 of Publication 505. Free tax filing for low income Gambling Winnings Income tax is withheld at a flat 25% rate from certain kinds of gambling winnings. Free tax filing for low income Gambling winnings of more than $5,000 from the following sources are subject to income tax withholding. Free tax filing for low income Any sweepstakes; wagering pool, including payments made to winners of poker tournaments; or lottery. Free tax filing for low income Any other wager, if the proceeds are at least 300 times the amount of the bet. Free tax filing for low income It does not matter whether your winnings are paid in cash, in property, or as an annuity. Free tax filing for low income Winnings not paid in cash are taken into account at their fair market value. Free tax filing for low income Exception. Free tax filing for low income   Gambling winnings from bingo, keno, and slot machines generally are not subject to income tax withholding. Free tax filing for low income However, you may need to provide the payer with a social security number to avoid withholding. Free tax filing for low income See Backup withholding on gambling winnings in chapter 1 of Publication 505. Free tax filing for low income If you receive gambling winnings not subject to withholding, you may need to pay estimated tax. Free tax filing for low income See Estimated Tax for 2014 , later. Free tax filing for low income 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 tax filing for low income See Underpayment Penalty for 2013 at the end of this chapter. Free tax filing for low income Form W-2G. Free tax filing for low income   If a payer withholds income tax from your gambling winnings, you should receive a Form W-2G, Certain Gambling Winnings, showing the amount you won and the amount withheld. Free tax filing for low income Report the tax withheld on line 62 of Form 1040. Free tax filing for low income Unemployment Compensation You can choose to have income tax withheld from unemployment compensation. Free tax filing for low income To make this choice, fill out Form W-4V (or a similar form provided by the payer) and give it to the payer. Free tax filing for low income All unemployment compensation is taxable. Free tax filing for low income So, if you do not have income tax withheld, you may have to pay estimated tax. Free tax filing for low income See Estimated Tax for 2014 , later. Free tax filing for low income 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 tax filing for low income For information, see Underpayment Penalty for 2013 at the end of this chapter. Free tax filing for low income Federal Payments You can choose to have income tax withheld from certain federal payments you receive. Free tax filing for low income These payments are: Social security benefits, Tier 1 railroad retirement benefits, Commodity credit corporation loans you choose to include in your gross income, Payments under the Agricultural Act of 1949 (7 U. Free tax filing for low income S. Free tax filing for low income C. Free tax filing for low income 1421 et. Free tax filing for low income seq. Free tax filing for low income ), as amended, or title II of the Disaster Assistance Act of 1988, that are treated as insurance proceeds and that you receive because: Your crops were destroyed or damaged by drought, flood, or any other natural disaster, or You were unable to plant crops because of a natural disaster described in (a), and Any other payment under Federal law as determined by the Secretary. Free tax filing for low income To make this choice, fill out Form W-4V (or a similar form provided by the payer) and give it to the payer. Free tax filing for low income If you do not choose to have income tax withheld, you may have to pay estimated tax. Free tax filing for low income See Estimated Tax for 2014 , later. Free tax filing for low income 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 tax filing for low income For information, see Underpayment Penalty for 2013 at the end of this chapter. Free tax filing for low income More information. Free tax filing for low income   For more information about the tax treatment of social security and railroad retirement benefits, see chapter 11. Free tax filing for low income Get Publication 225, Farmer's Tax Guide, for information about the tax treatment of commodity credit corporation loans or crop disaster payments. Free tax filing for low income Backup Withholding Banks or other businesses that pay you certain kinds of income must file an information return (Form 1099) with the IRS. Free tax filing for low income The information return shows how much you were paid during the year. Free tax filing for low income It also includes your name and taxpayer identification number (TIN). Free tax filing for low income TINs are explained in chapter 1 under Social Security Number (SSN) . Free tax filing for low income These payments generally are not subject to withholding. Free tax filing for low income However, “backup” withholding is required in certain situations. Free tax filing for low income Backup withholding can apply to most kinds of payments that are reported on Form 1099. Free tax filing for low income The payer must withhold at a flat 28% rate in the following situations. Free tax filing for low income You do not give the payer your TIN in the required manner. Free tax filing for low income The IRS notifies the payer that the TIN you gave is incorrect. Free tax filing for low income You are required, but fail, to certify that you are not subject to backup withholding. Free tax filing for low income The IRS notifies the payer to start withholding on interest or dividends because you have underreported interest or dividends on your income tax return. Free tax filing for low income The IRS will do this only after it has mailed you four notices over at least a 210-day period. Free tax filing for low income See Backup Withholding in chapter 1 of Publication 505 for more information. Free tax filing for low income Penalties. Free tax filing for low income   There are civil and criminal penalties for giving false information to avoid backup withholding. Free tax filing for low income The civil penalty is $500. Free tax filing for low income The criminal penalty, upon conviction, is a fine of up to $1,000 or imprisonment of up to 1 year, or both. Free tax filing for low income Estimated Tax for 2014 Estimated tax is the method used to pay tax on income that is not subject to withholding. Free tax filing for low income This includes income from self-employment, interest, dividends, alimony, rent, gains from the sale of assets, prizes, and awards. Free tax filing for low income 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 tax filing for low income 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 tax filing for low income 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 tax filing for low income 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 tax filing for low income For information on when the penalty applies, see Underpayment Penalty for 2013 at the end of this chapter. Free tax filing for low income Who Does Not Have To Pay Estimated Tax If you receive salaries or wages, you can avoid having to pay estimated tax by asking your employer to take more tax out of your earnings. Free tax filing for low income To do this, give a new Form W-4 to your employer. Free tax filing for low income See chapter 1 of Publication 505. Free tax filing for low income Estimated tax not required. Free tax filing for low income   You do not have to pay estimated tax for 2014 if you meet all three of the following conditions. Free tax filing for low income You had no tax liability for 2013. Free tax filing for low income You were a U. Free tax filing for low income S. Free tax filing for low income citizen or resident alien for the whole year. Free tax filing for low income Your 2013 tax year covered a 12-month period. Free tax filing for low income   You had no tax liability for 2013 if your total tax was zero or you did not have to file an income tax return. Free tax filing for low income For the definition of “total tax” for 2013, see Publication 505, chapter 2. Free tax filing for low income Who Must Pay Estimated Tax If you owe additional tax for 2013, you may have to pay estimated tax for 2014. Free tax filing for low income You can use the following general rule as a guide during the year to see if you will have enough withholding, or if you should increase your withholding or make estimated tax payments. Free tax filing for low income General rule. Free tax filing for low income   In most cases, you must pay estimated tax for 2014 if both of the following apply. Free tax filing for low income You expect to owe at least $1,000 in tax for 2014, after subtracting your withholding and refundable credits. Free tax filing for low income You expect your withholding plus your 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 (but see Special rules for farmers, fishermen, and higher income taxpayers, later). Free tax filing for low income Your 2013 tax return must cover all 12 months. Free tax filing for low income    If the result from using the general rule above suggests that you will not have enough withholding, complete the 2014 Estimated Tax Worksheet in Publication 505 for a more accurate calculation. Free tax filing for low income Special rules for farmers, fishermen, and higher income taxpayers. Free tax filing for low income   If at least two-thirds of your gross income for tax year 2013 or 2014 is from farming or fishing, substitute 662/3% for 90% in (2a) under the General rule, earlier. Free tax filing for low income 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 tax filing for low income See Figure 4-A and Publication 505, chapter 2 for more information. Free tax filing for low income Figure 4-A. Free tax filing for low income Do You Have To Pay Estimated Tax? Please click here for the text description of the image. Free tax filing for low income Figure 4-A Do You Have To Pay Estimated Tax? Aliens. Free tax filing for low income   Resident and nonresident aliens also may have to pay estimated tax. Free tax filing for low income Resident aliens should follow the rules in this chapter unless noted otherwise. Free tax filing for low income Nonresident aliens should get Form 1040-ES (NR), U. Free tax filing for low income S. Free tax filing for low income Estimated Tax for Nonresident Alien Individuals. Free tax filing for low income   You are an alien if you are not a citizen or national of the United States. Free tax filing for low income You are a resident alien if you either have a green card or meet the substantial presence test. Free tax filing for low income For more information about the substantial presence test, see Publication 519, U. Free tax filing for low income S. Free tax filing for low income Tax Guide for Aliens. Free tax filing for low income Married taxpayers. Free tax filing for low income   If you qualify to make joint estimated tax payments, apply the rules discussed here to your joint estimated income. Free tax filing for low income   You and your spouse can make joint estimated tax payments even if you are not living together. Free tax filing for low income   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, or Either spouse is a nonresident alien (unless that spouse elected to be treated as a resident alien for tax purposes (see chapter 1 of Publication 519)). Free tax filing for low income   If you do not qualify to make joint estimated tax payments, apply these rules to your separate estimated income. Free tax filing for low income Making joint or separate estimated tax payments will not affect your choice of filing a joint tax return or separate returns for 2014. Free tax filing for low income 2013 separate returns and 2014 joint return. Free tax filing for low income   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 tax filing for low income You filed a separate return if you filed as single, head of household, or married filing separately. Free tax filing for low income 2013 joint return and 2014 separate returns. Free tax filing for low income   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 tax filing for low income You file a separate return if you file as single, head of household, or married filing separately. Free tax filing for low income   To figure your share of the tax on the 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 as for 2014. Free tax filing for low income Then multiply the tax on the joint return by the following fraction. Free tax filing for low income     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 tax filing for low income Joe and Heather filed a joint return for 2013 showing taxable income of $48,500 and a tax of $6,386. Free tax filing for low income Of the $48,500 taxable income, $40,100 was Joe's and the rest was Heather's. Free tax filing for low income For 2014, they plan to file married filing separately. Free tax filing for low income Joe figures his share of the tax on the 2013 joint return as follows. Free tax filing for low income   Tax on $40,100 based on a separate return $5,960     Tax on $8,400 based on a separate return 843     Total $6,803     Joe's percentage of total ($5,960 ÷ $6,803) 87. Free tax filing for low income 6%     Joe's share of tax on joint return  ($6,386 × 87. Free tax filing for low income 6%) $5,594   How To Figure Estimated Tax To figure your estimated tax, you must figure your expected adjusted gross income (AGI), taxable income, taxes, deductions, and credits for the year. Free tax filing for low income When figuring your 2014 estimated tax, it may be helpful to use your income, deductions, and credits for 2013 as a starting point. Free tax filing for low income Use your 2013 federal tax return as a guide. Free tax filing for low income You can use Form 1040-ES and Publication 505 to figure your estimated tax. Free tax filing for low income Nonresident aliens use Form 1040-ES (NR) and Publication 505 to figure estimated tax (see chapter 8 of Publication 519 for more information). Free tax filing for low income You must make adjustments both for changes in your own situation and for recent changes in the tax law. Free tax filing for low income For a discussion of these changes, visit IRS. Free tax filing for low income gov. Free tax filing for low income For more complete information on how to figure your estimated tax for 2014, see chapter 2 of Publication 505. Free tax filing for low income When To Pay Estimated Tax For estimated tax purposes, the tax year is divided into four payment periods. Free tax filing for low income Each period has a specific payment due date. Free tax filing for low income If you do not pay enough tax by the due date of each payment period, you may be charged a penalty even if you are due a refund when you file your income tax return. Free tax filing for low income The payment periods and due dates for estimated tax payments are shown next. Free tax filing for low income   For the period: Due date:*     Jan. Free tax filing for low income 1 – March 31 April 15     April 1 – May 31 June 16     June 1 – August 31 Sept. Free tax filing for low income 15     Sept. Free tax filing for low income 1– Dec. Free tax filing for low income 31 Jan. Free tax filing for low income 15, next year     *See Saturday, Sunday, holiday rule and January payment . Free tax filing for low income Saturday, Sunday, holiday rule. Free tax filing for low income   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 legal holiday. Free tax filing for low income January payment. Free tax filing for low income   If you file your 2014 Form 1040 or Form 1040A by January 31, 2015, and pay the rest of the tax you owe, you do not need to make the payment due on January 15, 2015. Free tax filing for low income Fiscal year taxpayers. Free tax filing for low income   If your tax year does not start on January 1, see the Form 1040-ES instructions for your payment due dates. Free tax filing for low income When To Start You do not have to make estimated tax payments until you have income on which you will owe income tax. Free tax filing for low income 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 tax filing for low income You can pay all your estimated tax at that time, or you can pay it in installments. Free tax filing for low income If you choose to pay in installments, make your first payment by the due date for the first payment period. Free tax filing for low income Make your remaining installment payments by the due dates for the later periods. Free tax filing for low income No income subject to estimated tax during first period. Free tax filing for low income    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 tax filing for low income 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 tax filing for low income The following chart shows when to make installment payments. Free tax filing for low income 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 tax filing for low income 15 Jan. Free tax filing for low income 15 next year April 1–May 31 June 16 Sept. Free tax filing for low income 15 Jan. Free tax filing for low income 15 next year June 1–Aug. Free tax filing for low income 31 Sept. Free tax filing for low income 15 Jan. Free tax filing for low income 15 next year After Aug. Free tax filing for low income 31 Jan. Free tax filing for low income 15 next year (None) *See Saturday, Sunday, holiday rule and January payment . Free tax filing for low income How much to pay to avoid a penalty. Free tax filing for low income   To determine how much you should pay by each payment due date, see How To Figure Each Payment, next. Free tax filing for low income How To Figure Each Payment You should pay enough estimated tax by the due date of each payment period to avoid a penalty for that period. Free tax filing for low income You can figure your required payment for each period by using either the regular installment method or the annualized income installment method. Free tax filing for low income These methods are described in chapter 2 of Publication 505. Free tax filing for low income If you do not pay enough during each payment period, you may be charged a penalty even if you are due a refund when you file your tax return. Free tax filing for low income If the earlier discussion of No income subject to estimated tax during first period or the later discussion of Change in estimated tax applies to you, you may benefit from reading Annualized Income Installment Method in chapter 2 of Publication 505 for information on how to avoid a penalty. Free tax filing for low income Underpayment penalty. Free tax filing for low income   Under the regular installment method, if your estimated tax payment for any period is less than one-fourth of your estimated tax, you may be charged a penalty for underpayment of estimated tax for that period when you file your tax return. Free tax filing for low income Under the annualized income installment method, your estimated tax payments vary with your income, but the amount required must be paid each period. Free tax filing for low income See chapter 4 of Publication 505 for more information. Free tax filing for low income Change in estimated tax. Free tax filing for low income   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 tax filing for low income 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 tax filing for low income 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 tax filing for low income You also do not have to pay estimated tax if you will pay enough through withholding to keep the amount you owe with your return under $1,000. Free tax filing for low income How To Pay Estimated Tax There are several ways to pay estimated tax. Free tax filing for low income Credit an overpayment on your 2013 return to your 2014 estimated tax. Free tax filing for low income 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 tax filing for low income Send in your payment (check or money order) with a payment voucher from Form 1040-ES. Free tax filing for low income 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 tax filing for low income On line 75 of Form 1040, or line 44 of Form 1040A, enter the amount you want credited to your estimated tax rather than refunded. Free tax filing for low income Take the amount you have credited into account when figuring your estimated tax payments. Free tax filing for low income You cannot have any of the amount you credited to your estimated tax refunded to you until you file your tax return for the following year. Free tax filing for low income You also cannot use that overpayment in any other way. Free tax filing for low income Pay Online Paying online is convenient and secure and helps make sure we get your payments on time. Free tax filing for low income You can pay using either of the following electronic payment methods. Free tax filing for low income Direct transfer from your bank account. Free tax filing for low income Credit or debit card. Free tax filing for low income To pay your taxes online or for more information, go to www. Free tax filing for low income irs. Free tax filing for low income gov/e-pay. Free tax filing for low income Pay by Phone Paying by phone is another safe and secure method of paying electronically. Free tax filing for low income Use one of the following methods. Free tax filing for low income Direct transfer from your bank account. Free tax filing for low income Credit or debit card. Free tax filing for low income To pay by direct transfer from your bank account, call 1-800-555-4477 (English), 1-800-244-4829 (Espanol). Free tax filing for low income People who are deaf, hard of hearing, or have a speech disability and who have access to TTY/TDD can call 1-800-733-4829. Free tax filing for low income To pay using a credit or debit card, you can call one of the following service providers. Free tax filing for low income There is a convenience fee charged by these providers that varies by provider, card type, and payment amount. Free tax filing for low income WorldPay 1-888-9-PAY-TAXTM(1-888-972-9829) www. Free tax filing for low income payUSAtax. Free tax filing for low income com Official Payments Corporation 1-888-UPAY-TAXTM (1-888-872-9829) www. Free tax filing for low income officialpayments. Free tax filing for low income com Link2Gov Corporation 1-888-PAY-1040TM (1-888-729-1040) www. Free tax filing for low income PAY1040. Free tax filing for low income com For the latest details on how to pay by phone, go to www. Free tax filing for low income irs. Free tax filing for low income gov/e-pay. Free tax filing for low income 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 tax filing for low income During 2013, if you: made at least one estimated tax payment but not by electronic means, did not use software or a paid preparer to prepare or file your return,  then you should receive a copy of the 2014 Form 1040-ES/V. Free tax filing for low income The enclosed payment vouchers will be preprinted with your name, address, and social security number. Free tax filing for low income Using the preprinted vouchers will speed processing, reduce the chance of error, and help save processing costs. Free tax filing for low income Use the window envelopes that came with your Form 1040-ES package. Free tax filing for low income If you use your own envelopes, make sure you mail your payment vouchers to the address shown in the Form 1040-ES instructions for the place where you live. Free tax filing for low income Note. Free tax filing for low income These criteria can change without notice. Free tax filing for low income If you do not receive a Form 1040-ES/V package and you are required to make an estimated tax payment, you should go to www. Free tax filing for low income irs. Free tax filing for low income gov and print a copy of Form 1040-ES which includes four blank payment vouchers. Free tax filing for low income Complete one of these and make your payment timely to avoid penalties for paying late. Free tax filing for low income Do not use the address shown in the Form 1040 or Form 1040A instructions for your estimated tax payments. Free tax filing for low income If you did not pay estimated tax last year, you can order Form 1040-ES from the IRS (see inside back cover of this publication) or download it from IRS. Free tax filing for low income gov. Free tax filing for low income Follow the instructions to make sure you use the vouchers correctly. Free tax filing for low income Joint estimated tax payments. Free tax filing for low income   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 tax filing for low income Change of address. Free tax filing for low income   You must notify the IRS if you are making estimated tax payments and you changed your address during the year. Free tax filing for low income Complete Form 8822, Change of Address, and mail it to the address shown in the instructions for that form. Free tax filing for low income Credit for Withholding and Estimated Tax for 2013 When you file your 2013 income tax return, take credit for all the income tax and excess social security or railroad retirement tax withheld from your salary, wages, pensions, etc. Free tax filing for low income Also take credit for the estimated tax you paid for 2013. Free tax filing for low income These credits are subtracted from your total tax. Free tax filing for low income Because these credits are refundable, you should file a return and claim these credits, even if you do not owe tax. Free tax filing for low income Two or more employers. Free tax filing for low income   If you had two or more employers in 2013 and were paid wages of more than $113,700, too much social security or tier 1 railroad retirement tax may have been withheld from your pay. Free tax filing for low income You may be able to claim the excess as a credit against your income tax when you file your return. Free tax filing for low income See Credit for Excess Social Security Tax or Railroad Retirement Tax Withheld in chapter 37. Free tax filing for low income Withholding If you had income tax withheld during 2013, you should be sent a statement by January 31, 2014, showing your income and the tax withheld. Free tax filing for low income Depending on the source of your income, you should receive: Form W-2, Wage and Tax Statement, Form W-2G, Certain Gambling Winnings, or A form in the 1099 series. Free tax filing for low income Forms W-2 and W-2G. Free tax filing for low income   If you file a paper return, always file Form W-2 with your income tax return. Free tax filing for low income File Form W-2G with your return only if it shows any federal income tax withheld from your winnings. Free tax filing for low income   You should get at least two copies of each form. Free tax filing for low income If you file a paper return, attach one copy to the front of your federal income tax return. Free tax filing for low income Keep one copy for your records. Free tax filing for low income You also should receive copies to file with your state and local returns. Free tax filing for low income Form W-2 Your employer is required to provide or send Form W-2 to you no later than January 31, 2014. Free tax filing for low income You should receive a separate Form W-2 from each employer you worked for. Free tax filing for low income If you stopped working before the end of 2013, your employer could have given you your Form W-2 at any time after you stopped working. Free tax filing for low income However, your employer must provide or send it to you by January 31, 2014. Free tax filing for low income If you ask for the form, your employer must send it to you within 30 days after receiving your written request or within 30 days after your final wage payment, whichever is later. Free tax filing for low income If you have not received your Form W-2 by January 31, you should ask your employer for it. Free tax filing for low income If you do not receive it by February 15, call the IRS. Free tax filing for low income Form W-2 shows your total pay and other compensation and the income tax, social security tax, and Medicare tax that was withheld during the year. Free tax filing for low income Include the federal income tax withheld (as shown in box 2 of Form W-2) on: Line 62 if you file Form 1040, Line 36 if you file Form 1040A, or Line 7 if you file Form 1040EZ. Free tax filing for low income In addition, Form W-2 is used to report any taxable sick pay you received and any income tax withheld from your sick pay. Free tax filing for low income Form W-2G If you had gambling winnings in 2013, the payer may have withheld income tax. Free tax filing for low income If tax was withheld, the payer will give you a Form W-2G showing the amount you won and the amount of tax withheld. Free tax filing for low income Report the amounts you won on line 21 of Form 1040. Free tax filing for low income Take credit for the tax withheld on line 62 of Form 1040. Free tax filing for low income If you had gambling winnings, you must use Form 1040; you cannot use Form 1040A or Form 1040EZ. Free tax filing for low income The 1099 Series Most forms in the 1099 series are not filed with your return. Free tax filing for low income These forms should be furnished to you by January 31, 2014 (or, for Forms 1099-B, 1099-S, and certain Forms 1099-MISC, by February 15, 2014). Free tax filing for low income Unless instructed to file any of these forms with your return, keep them for your records. Free tax filing for low income There are several different forms in this series, including: Form 1099-B, Proceeds From Broker and Barter Exchange Transactions; Form 1099-DIV, Dividends and Distributions; Form 1099-G, Certain Government Payments; Form 1099-INT, Interest Income; Form 1099-K, Payment Card and Third Party Network Transactions; Form 1099-MISC, Miscellaneous Income; Form 1099-OID, Original Issue Discount; Form 1099-PATR, Taxable Distributions Received from Cooperatives; Form 1099-Q, Payments From Qualified Education Programs; Form 1099-R, Distributions From Pensions, Annuities, Retirement or Profit-Sharing Plans, IRAs, Insurance Contracts, etc. Free tax filing for low income ; Form 1099-S, Proceeds From Real Estate Transactions; Form RRB-1099, Payments by the Railroad Retirement Board. Free tax filing for low income If you received the types of income reported on some forms in the 1099 series, you may not be able to use Form 1040A or Form 1040EZ. Free tax filing for low income See the instructions to these forms for details. Free tax filing for low income Form 1099-R. Free tax filing for low income   Attach Form 1099-R to your paper return if box 4 shows federal income tax withheld. Free tax filing for low income Include the amount withheld in the total on line 62 of Form 1040 or line 36 of Form 1040A. Free tax filing for low income You cannot use Form 1040EZ if you received payments reported on Form 1099-R. Free tax filing for low income Backup withholding. Free tax filing for low income   If you were subject to backup withholding on income you received during 2013, include the amount withheld, as shown on your Form 1099, in the total on line 62 of Form 1040, line 36 of Form 1040A, or line 7 of Form 1040EZ. Free tax filing for low income Form Not Correct If you receive a form with incorrect information on it, you should ask the payer for a corrected form. Free tax filing for low income Call the telephone number or write to the address given for the payer on the form. Free tax filing for low income The corrected Form W-2G or Form 1099 you receive will have an “X” in the “CORRECTED” box at the top of the form. Free tax filing for low income A special form, Form W-2c, Corrected Wage and Tax Statement, is used to correct a Form W-2. Free tax filing for low income In certain situations, you will receive two forms in place of the original incorrect form. Free tax filing for low income This will happen when your taxpayer identification number is wrong or missing, your name and address are wrong, or you received the wrong type of form (for example, a Form 1099-DIV instead of a Form 1099-INT). Free tax filing for low income One new form you receive will be the same incorrect form or have the same incorrect information, but all money amounts will be zero. Free tax filing for low income This form will have an “X” in the “CORRECTED” box at the top of the form. Free tax filing for low income The second new form should have all the correct information, prepared as though it is the original (the “CORRECTED” box will not be checked). Free tax filing for low income Form Received After Filing If you file your return and you later receive a form for income that you did not include on your return, you should report the income and take credit for any income tax withheld by filing Form 1040X, Amended U. Free tax filing for low income S. Free tax filing for low income Individual Income Tax Return. Free tax filing for low income Separate Returns If you are married but file a separate return, you can take credit only for the tax withheld from your own income. Free tax filing for low income Do not include any amount withheld from your spouse's income. Free tax filing for low income However, different rules may apply if you live in a community property state. Free tax filing for low income Community property states are listed in chapter 2. Free tax filing for low income For more information on these rules, and some exceptions, see Publication 555, Community Property. Free tax filing for low income Fiscal Years If you file your tax return on the basis of a fiscal year (a 12-month period ending on the last day of any month except December), you must follow special rules to determine your credit for federal income tax withholding. Free tax filing for low income For a discussion of how to take credit for withholding on a fiscal year return, see Fiscal Years (FY) in chapter 3 of Publication 505. Free tax filing for low income Estimated Tax Take credit for all your estimated tax payments for 2013 on line 63 of Form 1040 or line 37 of Form 1040A. Free tax filing for low income Include any overpayment from 2012 that you had credited to your 2013 estimated tax. Free tax filing for low income You must use Form 1040 or Form 1040A if you paid estimated tax. Free tax filing for low income You cannot use Form 1040EZ. Free tax filing for low income Name changed. Free tax filing for low income   If you changed your name, and you made estimated tax payments using your old name, attach a brief statement to the front of your paper tax return indicating: When you made the payments, The amount of each payment, Your name when you made the payments, and Your social security number. Free tax filing for low income The statement should cover payments you made jointly with your spouse as well as any you made separately. Free tax filing for low income   Be sure to report the change to the Social Security Administration. Free tax filing for low income This prevents delays in processing your return and issuing any refunds. Free tax filing for low income Separate Returns If you and your spouse made separate estimated tax payments for 2013 and you file separate returns, you can take credit only for your own payments. Free tax filing for low income If you made joint estimated tax payments, you must decide how to divide the payments between your returns. Free tax filing for low income One of you can claim all of the estimated tax paid and the other none, or you can divide it in any other way you agree on. Free tax filing for low income If you cannot agree, you must divide the payments in proportion to each spouse's individual tax as shown on your separate returns for 2013. Free tax filing for low income Divorced Taxpayers If you made joint estimated tax payments for 2013, and you were divorced during the year, either you or your former spouse can claim all of the joint payments, or you each can claim part of them. Free tax filing for low income If you cannot agree on how to divide the payments, you must divide them in proportion to each spouse's individual tax as shown on your separate returns for 2013. Free tax filing for low income If you claim any of the joint payments on your tax return, enter your former spouse's social security number (SSN) in the space provided on the front of Form 1040 or Form 1040A. Free tax filing for low income If you divorced and remarried in 2013, enter your present spouse's SSN in that space and write your former spouse's SSN, followed by “DIV,” to the left of Form 1040, line 63, or Form 1040A, line 37. Free tax filing for low income Underpayment Penalty for 2013 If you did not pay enough tax, either through withholding or by making timely estimated tax payments, you will have an underpayment of estimated tax and you may have to pay a penalty. Free tax filing for low income Generally, you will not have to pay a penalty for 2013 if any of the following apply. Free tax filing for low income The total of your withholding and estimated tax payments was at least as much as your 2012 tax (or 110% of your 2012 tax if your AGI was more than $150,000, $75,000 if your 2013 filing status is married filing separately) and you paid all required estimated tax payments on time. Free tax filing for low income The tax balance due on your 2013 return is no more than 10% of your total 2013 tax, and you paid all required estimated tax payments on time. Free tax filing for low income Your total 2013 tax minus your withholding and refundable credits is less than $1,000. Free tax filing for low income You did not have a tax liability for 2012 and your 2012 tax year was 12 months, or You did not have any withholding taxes and your current year tax less any household employment taxes is less than $1,000. Free tax filing for low income See Publication 505, chapter 4, for a definition of “total tax” for 2012 and 2013. Free tax filing for low income Farmers and fishermen. Free tax filing for low income   Special rules apply if you are a farmer or fisherman. Free tax filing for low income See Farmers and Fishermen in chapter 4 of Publication 505 for more information. Free tax filing for low income IRS can figure the penalty for you. Free tax filing for low income   If you think you owe the penalty but you do not want to figure it yourself when you file your tax return, you may not have to. Free tax filing for low income Generally, the IRS will figure the penalty for you and send you a bill. Free tax filing for low income However, if you think you are able to lower or eliminate your penalty, you must complete Form 2210 or Form 2210-F and attach it to your paper return. Free tax filing for low income See chapter 4 of Publication 505. Free tax filing for low income Prev  Up  Next   Home   More Online Publications