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H&r Block Online Filing

H&r block online filing Publication 516 - Introductory Material Table of Contents Future Developments What's New Reminders IntroductionOrdering forms and publications. H&r block online filing Tax questions. H&r block online filing Useful Items - You may want to see: Future Developments For the latest information about developments related to Publication 516, such as treaties effective after it was published, go to www. H&r block online filing irs. H&r block online filing gov/pub516. H&r block online filing What's New U. H&r block online filing S. H&r block online filing tax treaties and foreign tax laws. H&r block online filing  This publication has been expanded to cover U. H&r block online filing S. H&r block online filing tax treaties and compliance with foreign tax laws. H&r block online filing Reminders Combat zone participants. H&r block online filing  If you were a civilian who served in a combat zone or qualified hazardous duty area in support of the U. H&r block online filing S. H&r block online filing Armed Forces, you can get certain extensions of deadlines for filing tax returns, paying taxes, filing claims for refund, and doing certain other tax-related acts. H&r block online filing For details, see Publication 3, Armed Forces' Tax Guide. H&r block online filing Death due to terrorist or military action. H&r block online filing  U. H&r block online filing S. H&r block online filing income taxes are forgiven for a U. H&r block online filing S. H&r block online filing Government civilian employee who dies as a result of wounds or injuries incurred while employed by the U. H&r block online filing S. H&r block online filing Government. H&r block online filing The wounds or injuries must have been caused by terrorist or military action directed against the United States or its allies. H&r block online filing The taxes are forgiven for the deceased employee's tax years beginning with the year immediately before the year in which the wounds or injury occurred and ending with the year of death. H&r block online filing If the deceased government employee and the employee's spouse filed a joint return, only the decedent's part of the joint tax liability is forgiven. H&r block online filing For additional details, see Publication 559, Survivors, Executors, and Administrators. H&r block online filing Form 8938. H&r block online filing  If you had foreign financial assets in 2012, you may have to file Form 8938 with your return. H&r block online filing See Foreign Bank Accounts, later. H&r block online filing Introduction If you are a U. H&r block online filing S. H&r block online filing citizen working for the U. H&r block online filing S. H&r block online filing Government, including the foreign service, and you are stationed abroad, your income tax filing requirements are generally the same as those for citizens and residents living in the United States. H&r block online filing You are taxed on your worldwide income, even though you live and work abroad. H&r block online filing However, you may receive certain allowances and have certain expenses that you generally do not have while living in the United States. H&r block online filing This publication explains: Many of the allowances, reimbursements, and property sales you are likely to have, and whether you must report them as income on your tax return, and Many of the expenses you are likely to have, such as moving expenses and foreign taxes, and whether you can deduct them on your tax return. H&r block online filing U. H&r block online filing S. H&r block online filing possessions. H&r block online filing   This publication does not cover the rules that apply if you are stationed in American Samoa, Guam, the Commonwealth of the Northern Mariana Islands, the Virgin Islands, or Puerto Rico. H&r block online filing That information is in Publication 570, Tax Guide for Individuals With Income From U. H&r block online filing S. H&r block online filing Possessions. H&r block online filing Comments and suggestions. H&r block online filing   We welcome your comments about this publication and your suggestions for future editions. H&r block online filing   You can write to us at the following address: Internal Revenue Service Business Forms and Publications Branch SE:W:CAR:MP:T:B 1111 Constitution Ave. H&r block online filing NW, IR-6526 Washington, DC 20224   We respond to many letters by telephone. H&r block online filing Therefore, it would be helpful if you would include your daytime phone number, including the area code, in your correspondence. H&r block online filing   You can email us at taxforms@irs. H&r block online filing gov. H&r block online filing Please put “Publications Comment” on the subject line. H&r block online filing You can also send us comments from www. H&r block online filing irs. H&r block online filing gov/formspubs/. H&r block online filing Select “Comment on Tax Forms and Publications” under “Information about. H&r block online filing ”   Although we cannot respond individually to each comment received, we do appreciate your feedback and will consider your comments as we revise our tax products. H&r block online filing Ordering forms and publications. H&r block online filing   Visit www. H&r block online filing irs. H&r block online filing gov/formspubs/ to download forms and publications, call 1-800-829-3676, or write to the address below and receive a response within 10 days after your request is received. H&r block online filing Internal Revenue Service 1201 N. H&r block online filing Mitsubishi Motorway Bloomington, IL 61705-6613 Tax questions. H&r block online filing   If you have a tax question, check the information available on IRS. H&r block online filing gov or call 1-800-829-1040. H&r block online filing We cannot answer tax questions sent to either of the above addresses. H&r block online filing Useful Items - You may want to see: Publication 54 Tax Guide for U. H&r block online filing S. H&r block online filing Citizens and Resident Aliens Abroad 463 Travel, Entertainment, Gift, and Car Expenses 514 Foreign Tax Credit for Individuals 519 U. H&r block online filing S. H&r block online filing Tax Guide for Aliens 521 Moving Expenses 523 Selling Your Home Form (and Instructions) Schedule A (Form 1040) Itemized Deductions 1116 Foreign Tax Credit 2106 Employee Business Expenses 2106-EZ Unreimbursed Employee Business Expenses 3903 Moving Expenses 4868 Application for Automatic Extension of Time To File U. H&r block online filing S. H&r block online filing Individual Income Tax Return 8938 Statement of Specified Foreign Financial Assets TD F 90-22. H&r block online filing 1 Report of Foreign Bank and Financial Accounts See How To Get Tax Help near the end of this publication, for information about getting these publications and forms. H&r block online filing Prev  Up  Next   Home   More Online Publications
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Taxpayer Identification Numbers (TIN)

A Taxpayer Identification Number (TIN) is an identification number used by the Internal Revenue Service (IRS) in the administration of tax laws. It is issued either by the Social Security Administration (SSA) or by the IRS. A Social Security number (SSN) is issued by the SSA whereas all other TINs are issued by the IRS.
 

Taxpayer Identification Numbers

  • Social Security Number "SSN"
  • Employer Identification Number "EIN"
  • Individual Taxpayer Identification Number "ITIN"
  • Taxpayer Identification Number for Pending U.S. Adoptions "ATIN"
  • Preparer Taxpayer Identification Number "PTIN"
Note: The temporary IRS Numbers previously assigned are no longer valid.

Do I Need One?

A TIN must be furnished on returns, statements, and other tax related documents. For example a number must be furnished:

  • When filing your tax returns.
  • When claiming treaty benefits.

A TIN must be on a withholding certificate if the beneficial owner is claiming any of the following:

  • Tax treaty benefits (other than for income from marketable securities)
  • Exemption for effectively connected income
  • Exemption for certain annuities

When Claiming Exemptions for Dependent or Spouse:

You generally must list on your individual income tax return the social security number (SSN) of any person for whom you claim an exemption. If your dependent or spouse does not have and is not eligible to get an SSN, you must list the ITIN instead of an SSN. You do not need an SSN or ITIN for a child who was born and died in the same tax year. Instead of an SSN or ITIN, attach a copy of the child's birth certificate and write Died on the appropriate exemption line of your tax return.

How Do I Get A TIN?

SSN

You will need to complete Form SS-5, Application for a Social Security Card (PDF). You also must submit evidence of your identity, age, and U.S. citizenship or lawful alien status. For more information please see the Social Security web site.

Form SS-5 is also available by calling 1-800-772-1213 or visiting your local Social Security office. These services are free.

EIN

An Employer Identification Number (EIN) is also known as a federal tax identification number, and is used to identify a business entity. It is also used by estates and trusts which have income which is required to be reported on Form 1041, U.S. Income Tax Return for Estates and Trusts (PDF). Refer to Employer ID Numbers for more information.

The following form is available only to employers located in Puerto Rico, Solicitud de Número de Identificación Patronal (EIN) SS-4PR (PDF).

ITIN

An ITIN, or Individual Taxpayer Identification Number, is a tax processing number only available for certain nonresident and resident aliens, their spouses, and dependents who cannot get a Social Security Number (SSN). It is a 9-digit number, beginning with the number "9", formatted like an SSN (NNN-NN-NNNN).

To obtain an ITIN, you must complete IRS Form W-7, IRS Application for Individual Taxpayer Identification Number (PDF) . The Form W-7 requires documentation substantiating foreign/alien status and true identity for each individual. You may either mail the documentation, along with the Form W-7, to the address shown in the Form W-7 Instructions, present it at IRS walk-in offices, or process your application through an Acceptance Agent authorized by the IRS. Form W-7(SP), Solicitud de Número de Identificación Personal del Contribuyente del Servicio de Impuestos Internos (PDF) is available for use by Spanish speakers.

Acceptance Agents are entities (colleges, financial institutions, accounting firms, etc.) who are authorized by the IRS to assist applicants in obtaining ITINs. They review the applicant's documentation and forward the completed Form W-7 to IRS for processing.

NOTE: You cannot claim the earned income credit using an ITIN.

Foreign persons who are individuals should apply for a social security number (SSN, if permitted) on Form SS-5 with the Social Security Administration, or should apply for an Individual Taxpayer Identification Number (ITIN) on Form W-7. Effective immediately, each ITIN applicant must now:

  • Apply using the revised Form W-7, Application for IRS Individual Taxpayer Identification Number; and
  • Attach a federal income tax return to the Form W-7.

Applicants who meet one of the exceptions to the requirement to file a tax return (see the Instructions for Form W-7) must provide documentation to support the exception.

New W-7/ITIN rules were issued on December 17, 2003. For a summary of those rules, please see the new Form W-7 and its instructions.

For more detailed information on ITINs, refer to:

ATIN

An Adoption Taxpayer Identification Number (ATIN) is a temporary nine-digit number issued by the IRS to individuals who are in the process of legally adopting a U.S. citizen or resident child but who cannot get an SSN for that child in time to file their tax return.

Form W-7A, Application for Taxpayer Identification Number for Pending U.S. Adoptions (PDF) is used to apply for an ATIN. (NOTE: Do not use Form W-7A if the child is not a U.S. citizen or resident.)

PTIN

Beginning January 1, 2011, if you are a paid tax preparer you must use a valid Preparer Tax Identification Number (PTIN) on returns you prepare. Use of the PTIN no longer is optional. If you do not have a PTIN, you must get one by using the new IRS sign-up system. Even if you have a PTIN but you received it prior to September 28, 2010, you must apply for a new or renewed PTIN by using the new system. If all your authentication information matches, you may be issued the same number. You must have a PTIN if you, for compensation, prepare all or substantially all of any federal tax return or claim for refund.

If you do not want to apply for a PTIN online, use Form W-12, IRS Paid Preparer Tax Identification Number Application (PDF). The paper application will take 4-6 weeks to process.

If you are a foreign preparer who is unable to get a U.S. Social Security Number, please see the instructions on New Requirements for Tax Return Preparers: Frequently Asked Questions.

Foreign Persons and IRS Employer Identification Numbers

Foreign entities that are not individuals (i.e., foreign corporations, etc.) and that are required to have a federal Employer Identification Number (EIN) in order to claim an exemption from withholding because of a tax treaty (claimed on Form W-8BEN), need to submit Form SS-4 Application for Employer Identification Number to the Internal Revenue Service in order to apply for such an EIN. Those foreign entities filing Form SS-4 for the purpose of obtaining an EIN in order to claim a tax treaty exemption and which otherwise have no requirements to file a U.S. income tax return, employment tax return, or excise tax return, should comply with the following special instructions when filling out Form SS-4. When completing line 7b of Form SS-4, the applicant should write "N/A" in the block asking for an SSN or ITIN, unless the applicant already has an SSN or ITIN. When answering question 10 on Form SS-4, the applicant should check the "other" block and write or type in immediately after it one of the following phrases as most appropriate:

"For W-8BEN Purposes Only"
"For Tax Treaty Purposes Only"
"Required under Reg. 1.1441-1(e)(4)(viii)"
"897(i) Election"

If questions 11 through 17 on Form SS-4 do not apply to the applicant because he has no U.S. tax return filing requirement, such questions should be annotated "N/A". A foreign entity that completes Form SS-4 in the manner described above should be entered into IRS records as not having a filing requirement for any U.S. tax returns. However, if the foreign entity receives a letter from the IRS soliciting the filing of a U.S. tax return, the foreign entity should respond to the letter immediately by stating that it has no requirement to file any U.S. tax returns. Failure to respond to the IRS letter may result in a procedural assessment of tax by the IRS against the foreign entity. If the foreign entity later becomes liable to file a U.S. tax return, the foreign entity should not apply for a new EIN, but should instead use the EIN it was first issued on all U.S. tax returns filed thereafter.

To expedite the issuance of an EIN for a foreign entity, please call (267) 941-1099. This is not a toll-free call.

References/Related Topics

Page Last Reviewed or Updated: 17-Jan-2014

The H&r Block Online Filing

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