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How Can I Efile My State Taxes For Free

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How Can I Efile My State Taxes For Free

How can i efile my state taxes for free Publication 3920 - Main Contents Table of Contents Tax ForgivenessYears Eligible for Tax Forgiveness Amount of Tax Forgiven Refund of Taxes Paid How To Claim Tax Forgiveness Payments to SurvivorsSeptember 11th Victim Compensation Fund of 2001 Qualified Disaster Relief Payments Disability Payments Death Benefits Canceled Debt Payments to Survivors of Public Safety Officers Postponed Tax DeadlinesCovered area. How can i efile my state taxes for free Disaster Area Losses Estate Tax Reduction Structured Settlement Factoring Transactions Illustrated Worksheets B and C Additional Worksheets How To Get Tax Help Tax Forgiveness The IRS will forgive the federal income tax liabilities of decedents who died as a result of the Oklahoma City attack, September 11 attacks, and anthrax attacks. How can i efile my state taxes for free Income tax is forgiven for these decedents whether they were killed in an attack or in rescue or recovery operations. How can i efile my state taxes for free Any forgiven tax liability owed to the IRS will not have to be paid. How can i efile my state taxes for free Any forgiven tax liability that has already been paid will be refunded. How can i efile my state taxes for free (See Refund of Taxes Paid, later. How can i efile my state taxes for free ) To determine the amount of tax to be forgiven, read Years Eligible for Tax Forgiveness first. How can i efile my state taxes for free Then read Amount of Tax Forgiven. How can i efile my state taxes for free Decedents whose total forgiven tax liability for all eligible years is less than $10,000 are entitled to $10,000 minimum relief. How can i efile my state taxes for free Even decedents who were not required to file tax returns for the eligible tax years are entitled to $10,000 minimum relief. How can i efile my state taxes for free See Minimum Amount of Relief later under Amount of Tax Forgiven. How can i efile my state taxes for free Years Eligible for Tax Forgiveness The following paragraphs explain which years are eligible for tax forgiveness. How can i efile my state taxes for free Oklahoma City attack. How can i efile my state taxes for free   For those who died from this attack, income tax is forgiven for 1994 and all later years up to and including the year of death. How can i efile my state taxes for free Example 1. How can i efile my state taxes for free A man was killed in the bombing of the federal building in Oklahoma City on April 19, 1995. How can i efile my state taxes for free His income tax is forgiven for 1994 and 1995. How can i efile my state taxes for free Example 2. How can i efile my state taxes for free A woman was wounded while walking outside the federal building in Oklahoma City on April 19, 1995. How can i efile my state taxes for free She subsequently died of her wounds in 1996. How can i efile my state taxes for free Her income tax is forgiven for 1994, 1995, and 1996. How can i efile my state taxes for free September 11 attacks and anthrax attacks. How can i efile my state taxes for free   For those who die from these attacks, income tax is forgiven for 2000 and all later years up to and including the year of death. How can i efile my state taxes for free Example 1. How can i efile my state taxes for free A Pentagon employee died in the September 11 attack. How can i efile my state taxes for free Her income tax is forgiven for 2000 and 2001. How can i efile my state taxes for free Example 2. How can i efile my state taxes for free A visitor to the World Trade Center died in 2002 of wounds he sustained in the September 11 attack. How can i efile my state taxes for free His income tax liability is forgiven for 2000, 2001, and 2002. How can i efile my state taxes for free Amount of Tax Forgiven The IRS will forgive the decedent's income tax liability for all years eligible for tax forgiveness. How can i efile my state taxes for free On a joint return, only the decedent's part of the joint income tax liability is eligible for forgiveness. How can i efile my state taxes for free To figure the tax to be forgiven, use the following worksheets. How can i efile my state taxes for free Use Worksheet A for any eligible year the decedent filed a return as single, married filing separately, head of household, or qualifying widow(er). How can i efile my state taxes for free Use Worksheet B for any eligible year the decedent filed a joint return. How can i efile my state taxes for free See the illustrated Worksheet B near the end of this publication. How can i efile my state taxes for free Do not complete Worksheet A or B if the decedent was not required to file tax returns for the eligible tax years. How can i efile my state taxes for free Instead, complete Worksheet C and file a return for the decedent's last tax year. How can i efile my state taxes for free See Minimum Amount of Relief, later. How can i efile my state taxes for free If you need assistance, call the IRS at 1–866–562–5227 Monday through Friday during the following times. How can i efile my state taxes for free In English–7 a. How can i efile my state taxes for free m. How can i efile my state taxes for free to 10 p. How can i efile my state taxes for free m. How can i efile my state taxes for free local time. How can i efile my state taxes for free In Spanish–8 a. How can i efile my state taxes for free m. How can i efile my state taxes for free to 9:30 p. How can i efile my state taxes for free m. How can i efile my state taxes for free local time. How can i efile my state taxes for free Both spouses died. How can i efile my state taxes for free   If both spouses died as a result of a terrorist attack and they filed a joint return for an eligible tax year, fill out Worksheet B for each spouse for that year. How can i efile my state taxes for free Do this to determine if each spouse qualifies for the minimum relief of $10,000 (discussed later under Minimum Amount of Relief). How can i efile my state taxes for free If you are certain that neither spouse's total forgiven tax liability for all eligible years is less than $10,000, skip Worksheet B. How can i efile my state taxes for free However, attach a computation of the forgiven tax liability to the final income tax return or amended tax return for each eligible year. How can i efile my state taxes for free The forgiven tax liability is the total tax shown on the joint return minus the taxes listed in the instructions for line 4 of Worksheet B. How can i efile my state taxes for free Residents of community property states. How can i efile my state taxes for free   If the decedent was domiciled in a community property state and the spouse reported half the community income on a separate return, the surviving spouse can get a refund of taxes paid on his or her share of the decedent's income for the eligible years. How can i efile my state taxes for free Also, all of the decedent's income taxes paid for the eligible years will be refunded to either the executor or administrator of the estate, or to the surviving spouse if there is no legal representative. How can i efile my state taxes for free Worksheet B. How can i efile my state taxes for free Figuring the Tax To Be Forgiven (For Decedents Who Filed a Joint Return)       (A) First Eligible Year (1994 or 2000) (B) Second Eligible Year (1995 or 2001) (C) Third Eligible Year (1996 or 2002) 1 Enter the years eligible for forgiveness. How can i efile my state taxes for free 1       2 Enter the decedent's taxable income. How can i efile my state taxes for free Figure taxable income as if a separate return had been filed. How can i efile my state taxes for free See the instructions. How can i efile my state taxes for free 2       3 Enter the decedent's total tax. How can i efile my state taxes for free See the instructions. How can i efile my state taxes for free 3       4 Enter the total, if any, of the decedent's taxes not eligible for forgiveness. How can i efile my state taxes for free See the instructions. How can i efile my state taxes for free 4       5 Subtract line 4 from line 3. How can i efile my state taxes for free 5       6 Enter the surviving spouse's taxable income. How can i efile my state taxes for free Figure taxable income as if a separate return had been filed. How can i efile my state taxes for free See the instructions. How can i efile my state taxes for free 6       7 Enter the surviving spouse's total tax. How can i efile my state taxes for free See the instructions. How can i efile my state taxes for free 7       8 Enter the total, if any, of the surviving spouse's taxes listed in the instructions for line 4. How can i efile my state taxes for free 8       9 Subtract line 8 from line 7. How can i efile my state taxes for free 9       10 Add lines 5 and 9. How can i efile my state taxes for free 10       11 Enter the total tax from the joint return. How can i efile my state taxes for free See Table 1 on page 5 for the line number for years before 2002. How can i efile my state taxes for free 11       12 Add lines 4 and 8. How can i efile my state taxes for free 12       13 Subtract line 12 from line 11. How can i efile my state taxes for free 13       14 Divide line 5 by line 10. How can i efile my state taxes for free Enter the result as a decimal. How can i efile my state taxes for free 14       15 Tax to be forgiven. How can i efile my state taxes for free Multiply line 13 by line 14 and enter the result. How can i efile my state taxes for free 15       Note. How can i efile my state taxes for free If the total of columns (A), (B), and (C) of line 15 (including any amounts shown on line 5 of Worksheet A) is less than $10,000, also complete Worksheet C. How can i efile my state taxes for free Attach the computation of the tax to be forgiven or a copy of this worksheet to the decedent's final income tax return or amended tax return (Form 1040X) for each year listed on line 1. How can i efile my state taxes for free If filing Form 1040X for an eligible year, enter the amount from line 15 above on Form 1040X in column B of line 10 as a decrease in tax. How can i efile my state taxes for free The IRS will determine the amount to be refunded. How can i efile my state taxes for free Worksheet B. How can i efile my state taxes for free Figuring the Tax To Be Forgiven (For Decedents Who Filed a Joint Return)       (A) First Eligible Year (1994 or 2000) (B) Second Eligible Year (1995 or 2001) (C) Third Eligible Year (1996 or 2002) 1 Enter the years eligible for forgiveness. How can i efile my state taxes for free 1       2 Enter the decedent's taxable income. How can i efile my state taxes for free Figure taxable income as if a separate return had been filed. How can i efile my state taxes for free See the instructions. How can i efile my state taxes for free 2       3 Enter the decedent's total tax. How can i efile my state taxes for free See the instructions. How can i efile my state taxes for free 3       4 Enter the total, if any, of the decedent's taxes not eligible for forgiveness. How can i efile my state taxes for free See the instructions. How can i efile my state taxes for free 4       5 Subtract line 4 from line 3. How can i efile my state taxes for free 5       6 Enter the surviving spouse's taxable income. How can i efile my state taxes for free Figure taxable income as if a separate return had been filed. How can i efile my state taxes for free See the instructions. How can i efile my state taxes for free 6       7 Enter the surviving spouse's total tax. How can i efile my state taxes for free See the instructions. How can i efile my state taxes for free 7       8 Enter the total, if any, of the surviving spouse's taxes listed in the instructions for line 4. How can i efile my state taxes for free 8       9 Subtract line 8 from line 7. How can i efile my state taxes for free 9       10 Add lines 5 and 9. How can i efile my state taxes for free 10       11 Enter the total tax from the joint return. How can i efile my state taxes for free See Table 1 on page 5 for the line number for years before 2002. How can i efile my state taxes for free 11       12 Add lines 4 and 8. How can i efile my state taxes for free 12       13 Subtract line 12 from line 11. How can i efile my state taxes for free 13       14 Divide line 5 by line 10. How can i efile my state taxes for free Enter the result as a decimal. How can i efile my state taxes for free 14       15 Tax to be forgiven. How can i efile my state taxes for free Multiply line 13 by line 14 and enter the result. How can i efile my state taxes for free 15       Note. How can i efile my state taxes for free If the total of columns (A), (B), and (C) of line 15 (including any amounts shown on line 5 of Worksheet A) is less than $10,000, also complete Worksheet C. How can i efile my state taxes for free Attach the computation of the tax to be forgiven or a copy of this worksheet to the decedent's final income tax return or amended tax return (Form 1040X) for each year listed on line 1. How can i efile my state taxes for free If filing Form 1040X for an eligible year, enter the amount from line 15 above on Form 1040X in column B of line 10 as a decrease in tax. How can i efile my state taxes for free The IRS will determine the amount to be refunded. How can i efile my state taxes for free Instructions for Worksheet B Table 1. How can i efile my state taxes for free Total Tax Line on Decedent's Return Note: Use this table to find the total tax line on the decedent's income tax return. How can i efile my state taxes for free * Form 1994 1995 1996 2000 2001 1040 Line 53 Line 54 Line 51 Line 57 Line 58 1040A Line 27 Line 28 Line 28 Line 35 File Form 1040 1040EZ Line 9 Line 10 Line 10 Line 10 TeleFile Tax Record ** Line E Line J Line K 1040NR Line 51 Line 52 Line 49 Line 54 Line 54 1040NR–EZ N/A Line 17 Line 17 Line 18 File Form 1040NR * Line numbers for the 2002 forms were not available when this publication went to print. How can i efile my state taxes for free ** File Form 4506 to get a transcript of the decedent's account. How can i efile my state taxes for free Table 1. How can i efile my state taxes for free Total Tax Line on Decedent's Return Note: Use this table to find the total tax line on the decedent's income tax return. How can i efile my state taxes for free * Form 1994 1995 1996 2000 2001 1040 Line 53 Line 54 Line 51 Line 57 Line 58 1040A Line 27 Line 28 Line 28 Line 35 File Form 1040 1040EZ Line 9 Line 10 Line 10 Line 10 TeleFile Tax Record ** Line E Line J Line K 1040NR Line 51 Line 52 Line 49 Line 54 Line 54 1040NR–EZ N/A Line 17 Line 17 Line 18 File Form 1040NR * Line numbers for the 2002 forms were not available when this publication went to print. How can i efile my state taxes for free ** File Form 4506 to get a transcript of the decedent's account. How can i efile my state taxes for free Lines 2 and 6. How can i efile my state taxes for free   Allocate income and deductions in the same manner they would have been allocated if the spouses had filed separate returns. How can i efile my state taxes for free   Allocate wages and salaries to the spouse who performed the services and received the Form W-2. How can i efile my state taxes for free Business and investment income (including capital gains) are generally allocated to the spouse who owned the business or investment that produced the income. How can i efile my state taxes for free Income from a jointly owned business or investment should be allocated equally between the spouses unless there is evidence that shows a different allocation is appropriate. How can i efile my state taxes for free   Allocate business deductions to the owner of the business. How can i efile my state taxes for free Allocate personal deductions (such as itemized deductions for mortgage interest and taxes) equally between the spouses unless there is evidence that shows a different allocation is appropriate. How can i efile my state taxes for free Lines 3 and 7. How can i efile my state taxes for free   Figure the total tax as if a separate return had been filed. How can i efile my state taxes for free The total tax is the tax that would have been entered on the tax return line shown in Table 1 if a separate return had been filed. How can i efile my state taxes for free When figuring the tax using the Tax Table or Tax Rate Schedule, use the “Married filing separately” column in the Tax Table or Tax Rate Schedule Y-2. How can i efile my state taxes for free   When figuring the total tax, allocate credits and other taxes, if any, in the same manner as they would have been allocated if the spouses had filed separate returns. How can i efile my state taxes for free If a credit would not have been allowed on a separate return, allocate the credit shown on the joint return between the spouses. How can i efile my state taxes for free Examples of credits generally not allowed on a separate return are the child and dependent care credit, credit for the elderly, adoption credit, education credits, and earned income credit. How can i efile my state taxes for free Line 4. How can i efile my state taxes for free   Enter the total, if any, of the following taxes. How can i efile my state taxes for free Self-employment tax. How can i efile my state taxes for free Social security and Medicare tax on tip income not reported to employer. How can i efile my state taxes for free Tax on excess contributions to IRAs, Coverdell education savings accounts (formerly Ed IRAs), or Archer MSAs (formerly medical savings accounts). How can i efile my state taxes for free Tax on excess accumulation in qualified retirement plans. How can i efile my state taxes for free Household employment taxes. How can i efile my state taxes for free Uncollected social security and Medicare or RRTA tax on tips or group-term life insurance. How can i efile my state taxes for free Tax on golden parachute payments. How can i efile my state taxes for free Minimum Amount of Relief The minimum amount of relief is $10,000. How can i efile my state taxes for free If the decedent's total forgiven tax liability for all eligible years is less than $10,000, the difference between $10,000 and the total forgiven tax liability for those years will be treated as a tax payment for the decedent's last tax year. How can i efile my state taxes for free The IRS will refund the difference as explained under Refund of Taxes Paid. How can i efile my state taxes for free Use Worksheet C to figure the additional tax payment. How can i efile my state taxes for free But first complete Worksheet A or B, unless the decedent was not required to file tax returns for the eligible tax years. How can i efile my state taxes for free Example 1. How can i efile my state taxes for free An individual who died in the September 11 attacks had an income tax liability of $-0- for 2000 and $6,400 for 2001. How can i efile my state taxes for free The $6,400 is eligible for forgiveness. How can i efile my state taxes for free The IRS will forgive $6,400 and treat the difference between $10,000 and $6,400 ($3,600) as a tax payment for 2001. How can i efile my state taxes for free Example 2. How can i efile my state taxes for free A child who died in the September 11 attacks had no (-0-) income tax liability for 2000 or 2001. How can i efile my state taxes for free The IRS will treat $10,000 as a tax payment for 2001. How can i efile my state taxes for free Income received after date of death. How can i efile my state taxes for free   Generally, income of the decedent received after the date of death must be reported on Form 1041 if the estate has gross income for the tax year of $600 or more. How can i efile my state taxes for free Examples are the final paycheck or dividends on stock owned by the decedent. How can i efile my state taxes for free However, this income is exempt from income tax and is not included on Form 1041 if it is received: After the date of the decedent's death, and Before the end of the decedent's tax year (determined without regard to death). How can i efile my state taxes for free Nonqualifying income. How can i efile my state taxes for free   The following income is not exempt from tax. How can i efile my state taxes for free The tax on it is not eligible for forgiveness. How can i efile my state taxes for free Deferred compensation that would have been payable if the death had occurred because of an event other than these attacks. How can i efile my state taxes for free Amounts that would not have been payable but for an action taken after September 11, 2001. How can i efile my state taxes for free The following are examples of nonqualifying income. How can i efile my state taxes for free Amounts payable from a qualified retirement plan or IRA to the beneficiary or estate of the decedent. How can i efile my state taxes for free Amounts payable only as death or survivor's benefits from pre-existing arrangements that would have been paid if the death had occurred for another reason. How can i efile my state taxes for free Income received as a result of adjustments made by the decedent's employer to a plan or arrangement to accelerate the vesting of restricted property or the payment of nonqualified deferred compensation after the date of the attack. How can i efile my state taxes for free Interest on savings bonds cashed by the beneficiary of the decedent. How can i efile my state taxes for free If you are responsible for the estate of a decedent, see Publication 559. How can i efile my state taxes for free Publication 559 discusses how to complete and file federal income tax returns and explains your responsibility to pay any taxes due. How can i efile my state taxes for free Instructions for lines 2–9 of Worksheet C. How can i efile my state taxes for free   The tax that would have been payable on the exempt income (discussed earlier) must be considered when determining whether a decedent is entitled to the $10,000 minimum relief. How can i efile my state taxes for free To figure the tax that would have been payable, you can use lines 2 through 9 of Worksheet C. How can i efile my state taxes for free Or, if special requirements are met, you can use the alternative computation instead. How can i efile my state taxes for free See Alternative computation, later. How can i efile my state taxes for free   You have to use lines 2–9 (or the alternative computation) to figure the tax that would have been payable even if Form 1041 was not required to be filed. How can i efile my state taxes for free Use Form 1041 to figure what the taxable income would be without including the exempt income. How can i efile my state taxes for free Then enter that taxable income (even if a negative number) on line 2 of Worksheet C (or line 1 of Worksheet D, Alternative Computation of Tax on Exempt Income (Line 9 of Worksheet C)). How can i efile my state taxes for free Alternative computation. How can i efile my state taxes for free   Instead of using lines 2–8 of Worksheet C to figure the tax on exempt income (line 9 of Worksheet C), you may be able to use Worksheet D. How can i efile my state taxes for free You can use Worksheet D to figure the tax on the exempt income payable by the estate and its beneficiaries only if both of the following requirements are met. How can i efile my state taxes for free The estate claimed an income distribution deduction on line 18 (Form 1041). How can i efile my state taxes for free Each beneficiary submits the information necessary to refigure the income tax payable on the exempt income received from the decedent's estate. How can i efile my state taxes for free If requirement (2) is met but requirement (1) is not, you can still use Worksheet D if: Form 1041 was not required because exempt income was received, and The estate would have claimed an income distribution deduction if the exempt income were taxable. How can i efile my state taxes for free If you use this alternative computation, skip lines 2–8 of Worksheet C and enter the amount from line 8 of Worksheet D on line 9 of Worksheet C. How can i efile my state taxes for free Complete the rest of Worksheet C to determine the additional payment allowed. How can i efile my state taxes for free Worksheet C. How can i efile my state taxes for free Amount Treated as Tax Payment for Decedent's Last Tax Year Caution: The decedent is entitled to minimum relief of $10,000. How can i efile my state taxes for free Complete this worksheet only if the total tax forgiven for all eligible years is less than $10,000. How can i efile my state taxes for free 1 Minimum relief amount. How can i efile my state taxes for free Note: Before completing lines 2–9, see Instructions for lines 2–9 of Worksheet C. How can i efile my state taxes for free 1 $10,000 2 Enter the taxable income from line 22 (Form 1041) 2       3 Enter the distribution deduction from line 18 (Form 1041) . How can i efile my state taxes for free 3       4 Add lines 2 and 3. How can i efile my state taxes for free 4       5 Enter exempt income received after death minus expenses allocable to exempt income. How can i efile my state taxes for free (See Income received after date of death on page 5. How can i efile my state taxes for free ) 5       6 Add lines 4 and 5. How can i efile my state taxes for free 6       7 Figure the tax on line 6 using Schedule G (Form 1041). How can i efile my state taxes for free 7       8 Figure the tax on line 4 using Schedule G (Form 1041). How can i efile my state taxes for free 8       9 Tax on exempt income. How can i efile my state taxes for free Subtract line 8 from line 7. How can i efile my state taxes for free 9       10 Enter the total of columns (A)–(C) from line 5 of Worksheet A or line 15 of Worksheet B. How can i efile my state taxes for free If the decedent was not required to file tax returns for the eligible tax years, enter -0-. How can i efile my state taxes for free 10       11 Add lines 9 and 10. How can i efile my state taxes for free 11   12 Additional payment allowed. How can i efile my state taxes for free If line 11 is $10,000 or more, enter -0- and stop here. How can i efile my state taxes for free No additional amount is allowed as a tax payment. How can i efile my state taxes for free Otherwise, subtract line 11 from line 1 and enter the result. How can i efile my state taxes for free 12   Note. How can i efile my state taxes for free The amount on line 12 is allowed as a tax payment for the decedent's last tax year (usually 1995 or 2001). How can i efile my state taxes for free Attach the computation of the additional payment allowed or a copy of this worksheet to the original or amended income tax return for the decedent's last tax year. How can i efile my state taxes for free If filing Form 1040, include the amount from line 12 above on the “Other payments” line of the form. How can i efile my state taxes for free Write "Sec. How can i efile my state taxes for free 692(d)(2) Payment" and the amount to the right of the entry space. How can i efile my state taxes for free Also indicate whether a Form 1041 is being filed for the decedent's estate. How can i efile my state taxes for free If filing Form 1040X, include the amount from line 12 above on Form 1040X on line 15, columns (B) and (C). How can i efile my state taxes for free Write “Sec. How can i efile my state taxes for free 692(d)(2) Payment” on the dotted line to the left of the entry space. How can i efile my state taxes for free Worksheet C. How can i efile my state taxes for free Amount Treated as Tax Payment for Decedent's Last Tax Year Caution: The decedent is entitled to minimum relief of $10,000. How can i efile my state taxes for free Complete this worksheet only if the total tax forgiven for all eligible years is less than $10,000. How can i efile my state taxes for free 1 Minimum relief amount. How can i efile my state taxes for free Note: Before completing lines 2–9, see Instructions for lines 2–9 of Worksheet C. How can i efile my state taxes for free 1 $10,000 2 Enter the taxable income from line 22 (Form 1041) 2       3 Enter the distribution deduction from line 18 (Form 1041) . How can i efile my state taxes for free 3       4 Add lines 2 and 3. How can i efile my state taxes for free 4       5 Enter exempt income received after death minus expenses allocable to exempt income. How can i efile my state taxes for free (See Income received after date of death on page 5. How can i efile my state taxes for free ) 5       6 Add lines 4 and 5. How can i efile my state taxes for free 6       7 Figure the tax on line 6 using Schedule G (Form 1041). How can i efile my state taxes for free 7       8 Figure the tax on line 4 using Schedule G (Form 1041). How can i efile my state taxes for free 8       9 Tax on exempt income. How can i efile my state taxes for free Subtract line 8 from line 7. How can i efile my state taxes for free 9       10 Enter the total of columns (A)–(C) from line 5 of Worksheet A or line 15 of Worksheet B. How can i efile my state taxes for free If the decedent was not required to file tax returns for the eligible tax years, enter -0-. How can i efile my state taxes for free 10       11 Add lines 9 and 10. How can i efile my state taxes for free 11   12 Additional payment allowed. How can i efile my state taxes for free If line 11 is $10,000 or more, enter -0- and stop here. How can i efile my state taxes for free No additional amount is allowed as a tax payment. How can i efile my state taxes for free Otherwise, subtract line 11 from line 1 and enter the result. How can i efile my state taxes for free 12   Note. How can i efile my state taxes for free The amount on line 12 is allowed as a tax payment for the decedent's last tax year (usually 1995 or 2001). How can i efile my state taxes for free Attach the computation of the additional payment allowed or a copy of this worksheet to the original or amended income tax return for the decedent's last tax year. How can i efile my state taxes for free If filing Form 1040, include the amount from line 12 above on the “Other payments” line of the form. How can i efile my state taxes for free Write "Sec. How can i efile my state taxes for free 692(d)(2) Payment" and the amount to the right of the entry space. How can i efile my state taxes for free Also indicate whether a Form 1041 is being filed for the decedent's estate. How can i efile my state taxes for free If filing Form 1040X, include the amount from line 12 above on Form 1040X on line 15, columns (B) and (C). How can i efile my state taxes for free Write “Sec. How can i efile my state taxes for free 692(d)(2) Payment” on the dotted line to the left of the entry space. How can i efile my state taxes for free Worksheet D. How can i efile my state taxes for free Alternative Computation of Tax on Exempt Income (Line 9 of Worksheet C) 1 Enter the taxable income from line 22 (Form 1041) 1   2 Enter exempt income received after death minus expenses allocable to exempt income. How can i efile my state taxes for free (See Income received after date of death on page 5. How can i efile my state taxes for free ) 2   3 Add lines 1 and 2 3   4 Figure the tax on line 3 using Schedule G (Form 1041). How can i efile my state taxes for free 4   5 Figure the tax on line 1 using Schedule G (Form 1041). How can i efile my state taxes for free 5   6 Estate's tax on exempt income. How can i efile my state taxes for free Subtract line 5 from line 4 6   7 Beneficiaries' tax on exempt income. How can i efile my state taxes for free Figure the total tax that would have been payable by all beneficiaries. How can i efile my state taxes for free Do this by including in each beneficiary's gross income the exempt income received from the decedent's estate and refiguring the income tax. How can i efile my state taxes for free Add the amounts by which each beneficiary's income tax is increased. How can i efile my state taxes for free 7   8 Add lines 6 and 7. How can i efile my state taxes for free Enter this amount on line 9 of Worksheet C. How can i efile my state taxes for free 8   Worksheet D. How can i efile my state taxes for free Alternative Computation of Tax on Exempt Income (Line 9 of Worksheet C) 1 Enter the taxable income from line 22 (Form 1041) 1   2 Enter exempt income received after death minus expenses allocable to exempt income. How can i efile my state taxes for free (See Income received after date of death on page 5. How can i efile my state taxes for free ) 2   3 Add lines 1 and 2 3   4 Figure the tax on line 3 using Schedule G (Form 1041). How can i efile my state taxes for free 4   5 Figure the tax on line 1 using Schedule G (Form 1041). How can i efile my state taxes for free 5   6 Estate's tax on exempt income. How can i efile my state taxes for free Subtract line 5 from line 4 6   7 Beneficiaries' tax on exempt income. How can i efile my state taxes for free Figure the total tax that would have been payable by all beneficiaries. How can i efile my state taxes for free Do this by including in each beneficiary's gross income the exempt income received from the decedent's estate and refiguring the income tax. How can i efile my state taxes for free Add the amounts by which each beneficiary's income tax is increased. How can i efile my state taxes for free 7   8 Add lines 6 and 7. How can i efile my state taxes for free Enter this amount on line 9 of Worksheet C. How can i efile my state taxes for free 8   Refund of Taxes Paid The IRS will refund the following forgiven income tax liabilities. How can i efile my state taxes for free Income tax liabilities that have been paid. How can i efile my state taxes for free Income tax liabilities treated as paid because the total tax liability for all years eligible for tax forgiveness is less than $10,000. How can i efile my state taxes for free See Minimum Amount of Relief, earlier. How can i efile my state taxes for free Example 1. How can i efile my state taxes for free A man who died in the September 11 attacks had an income tax liability of $7,500 for 2000 and $6,500 for 2001. How can i efile my state taxes for free The total, $14,000, is eligible for tax forgiveness. How can i efile my state taxes for free However, he paid only $13,000 of that amount. How can i efile my state taxes for free The IRS will refund the $13,000 paid. How can i efile my state taxes for free Example 2. How can i efile my state taxes for free A child who died in the September 11 attacks had no income tax liability for 2000 or 2001. How can i efile my state taxes for free The child qualifies for the minimum relief of $10,000. How can i efile my state taxes for free The $10,000 is treated as a tax payment for 2001 and will be refunded. How can i efile my state taxes for free Period for filing a claim for credit or refund. How can i efile my state taxes for free   To obtain a tax refund on a previously filed income tax return, file an amended return (Form 1040X or an amended Form 1041) within 3 years from the time the return was filed or 2 years from the time the tax was paid, whichever is later. How can i efile my state taxes for free For example, you have until April 15, 2004, to file an amended return on a 2000 Form 1040, 1040A, or 1040EZ that was filed by April 16, 2001, and for which the tax was paid when due. How can i efile my state taxes for free To obtain a refund on a return that has not been filed, file the return within 3 years of the original due date of the return. How can i efile my state taxes for free Extension of time for victims of Oklahoma City attack. How can i efile my state taxes for free   The period described above has been extended for victims of the Oklahoma City attack. How can i efile my state taxes for free Survivors and personal representatives of these victims have until January 22, 2003, to file an original or amended return. How can i efile my state taxes for free How To Claim Tax Forgiveness Use the following procedures to claim income tax forgiveness. How can i efile my state taxes for free Which Form To Use The form you use depends on whether an income tax return for the eligible year was already filed for the decedent. How can i efile my state taxes for free Return required but not yet filed. How can i efile my state taxes for free   File Form 1040 if the decedent was a U. How can i efile my state taxes for free S. How can i efile my state taxes for free citizen or resident. How can i efile my state taxes for free File Form 1040NR if the decedent was a nonresident alien. How can i efile my state taxes for free A nonresident alien is someone who is not a U. How can i efile my state taxes for free S. How can i efile my state taxes for free citizen or resident. How can i efile my state taxes for free Return required and already filed. How can i efile my state taxes for free   File a separate Form 1040X for each year you are claiming tax relief. How can i efile my state taxes for free Return not required and not filed. How can i efile my state taxes for free   File Form 1040 only for the year of death if the decedent was a U. How can i efile my state taxes for free S. How can i efile my state taxes for free citizen or resident. How can i efile my state taxes for free File Form 1040NR if the decedent was a nonresident alien. How can i efile my state taxes for free Return not required but already filed. How can i efile my state taxes for free   File Form 1040X only for the year of death. How can i efile my state taxes for free How to complete the returns. How can i efile my state taxes for free   Fill out Form 1040 or 1040NR according to its instructions but do not reduce the decedent's tax liability by any taxes that will be forgiven. How can i efile my state taxes for free Attach to each return a computation of the income tax to be forgiven or a copy of Worksheet A or B. How can i efile my state taxes for free If filing Form 1040 or Form 1040NR, also attach any Forms W–2. How can i efile my state taxes for free If the total forgiven tax liability for all eligible years is less than $10,000, attach to the decedent's final return a computation of the additional tax payment allowed or a copy of Worksheet C. How can i efile my state taxes for free Also, please write one of the following across the top of page 1 of each return. How can i efile my state taxes for free KITA—Oklahoma City KITA—9/11 KITA—Anthrax “KITA” means “killed in terrorist attack. How can i efile my state taxes for free ” Need a copy of a previously filed return?   You will find it easier to prepare Form 1040X if you have a copy of the decedent's previously filed tax return. How can i efile my state taxes for free If you need a copy, use Form 4506. How can i efile my state taxes for free The IRS will provide a free copy of the tax return if you write “DISASTER” in the top margin of Form 4506. How can i efile my state taxes for free Attach Letters Testamentary or other evidence to establish that you are authorized to act for the decedent's estate. How can i efile my state taxes for free Send Form 4506 to the address shown in the form instructions. How can i efile my state taxes for free Taxpayer identification number. How can i efile my state taxes for free   A taxpayer identification number must be furnished on the decedent's returns. How can i efile my state taxes for free This is usually the decedent's social security number (SSN). How can i efile my state taxes for free However, a nonresident alien who is not eligible to get an SSN should have an individual taxpayer identification number (ITIN). How can i efile my state taxes for free If the decedent was a nonresident alien, had neither an SSN nor an ITIN, and was not required to file a U. How can i efile my state taxes for free S. How can i efile my state taxes for free income tax return for any tax year, do not apply for an ITIN. How can i efile my state taxes for free You may claim a refund by filing Form 1040NR without an SSN or ITIN. How can i efile my state taxes for free Necessary Documents Please attach the following documents to the return or amended return. How can i efile my state taxes for free Proof of death. How can i efile my state taxes for free   Attach a copy of the death certificate. How can i efile my state taxes for free If the Department of Defense issued DD Form 1300, Report of Casualty, you can attach that form instead of the death certificate. How can i efile my state taxes for free Form 1310. How can i efile my state taxes for free   You must send Form 1310 with all returns and claims for refund, unless either of the following applies. How can i efile my state taxes for free You are a surviving spouse filing an original or amended joint return with the decedent. How can i efile my state taxes for free You are a personal representative filing an original Form 1040 or Form 1040NR for the decedent and a court certificate showing your appointment is attached to the return. How can i efile my state taxes for free A personal representative is an executor or administrator of a decedent's estate, as certified or appointed by the court. How can i efile my state taxes for free A copy of the decedent's will cannot be accepted as evidence that you are the personal representative. How can i efile my state taxes for free      If you have proof of death but do not have enough tax information to file a timely claim for a refund, file Form 1040X with Form 1310. How can i efile my state taxes for free Include a statement saying an amended return will be filed as soon as the necessary tax information is available. How can i efile my state taxes for free Where To File The IRS has set up a special office for processing returns and claims for tax forgiveness. How can i efile my state taxes for free Use one of the addresses shown below. How can i efile my state taxes for free Where you file the returns or claims depends on whether you use the U. How can i efile my state taxes for free S. How can i efile my state taxes for free Postal Service or a private delivery service. How can i efile my state taxes for free Please do not send these returns or claims to any of the addresses shown in the tax form instructions. How can i efile my state taxes for free U. How can i efile my state taxes for free S. How can i efile my state taxes for free Postal Service. How can i efile my state taxes for free   If you use the U. How can i efile my state taxes for free S. How can i efile my state taxes for free Postal Service, file these returns and claims at the following address. How can i efile my state taxes for free Internal Revenue Service P. How can i efile my state taxes for free O. How can i efile my state taxes for free Box 4053 Woburn, MA 01888 Private delivery service. How can i efile my state taxes for free   Private delivery services cannot deliver items to P. How can i efile my state taxes for free O. How can i efile my state taxes for free boxes. How can i efile my state taxes for free If you use a private delivery service, file these returns and claims at the following address. How can i efile my state taxes for free Internal Revenue Service Stop 661 310 Lowell St. How can i efile my state taxes for free Andover, MA 01810 Designated private delivery services. How can i efile my state taxes for free   You can use the following private delivery services to file these returns and claims. How can i efile my state taxes for free Airborne Express (Airborne): Overnight Air Express Service, Next Afternoon Service, and Second Day Service. How can i efile my state taxes for free DHL Worldwide Express (DHL): DHL “Same Day” Service, and DHL USA Overnight. How can i efile my state taxes for free Federal Express (FedEx): FedEx Priority Overnight, FedEx Standard Overnight, and FedEx 2Day. How can i efile my state taxes for free United Parcel Service (UPS): UPS Next Day Air, UPS Next Day Air Saver, UPS 2nd Day Air, UPS 2nd Day Air A. How can i efile my state taxes for free M. How can i efile my state taxes for free , UPS Worldwide Express Plus, and UPS Worldwide Express. How can i efile my state taxes for free The private delivery service can tell you how to get written proof of the mailing date. How can i efile my state taxes for free Payments to Survivors The following section discusses the tax treatment of certain amounts received by survivors. How can i efile my state taxes for free September 11th Victim Compensation Fund of 2001 Payments from the September 11th Victim Compensation Fund of 2001 are not included in income. How can i efile my state taxes for free Qualified Disaster Relief Payments Qualified disaster relief payments are not included in income. How can i efile my state taxes for free These payments are not subject to income tax, self-employment tax, or employment taxes (social security, Medicare, and federal unemployment taxes). How can i efile my state taxes for free No withholding applies to these payments. How can i efile my state taxes for free Qualified disaster relief payments include payments you receive (regardless of the source) after September 10, 2001, for the following expenses. How can i efile my state taxes for free Reasonable and necessary personal, family, living, or funeral expenses incurred as a result of a terrorist attack. How can i efile my state taxes for free Reasonable and necessary expenses incurred for the repair or rehabilitation of a personal residence due to a terrorist attack. How can i efile my state taxes for free (A personal residence can be a rented residence or one you own. How can i efile my state taxes for free ) Reasonable and necessary expenses incurred for the repair or replacement of the contents of a personal residence due to a terrorist attack. How can i efile my state taxes for free Qualified disaster relief payments also include the following. How can i efile my state taxes for free Payments made by common carriers (for example, American Airlines and United Airlines regarding the September 11 attacks) because of death or physical injury incurred as a result of a terrorist attack. How can i efile my state taxes for free Amounts paid by a federal, state, or local government in connection with a terrorist attack to those affected by the attack. How can i efile my state taxes for free Qualified disaster relief payments do not include: Insurance or other reimbursements for expenses, or Income replacement payments, such as payments of lost wages, lost business income, or unemployment compensation. How can i efile my state taxes for free Disability Payments For tax years ending after September 10, 2001, disability payments for injuries incurred as a direct result of a terrorist attack directed against the United States (or its allies), whether outside or within the United States, are not included in income. How can i efile my state taxes for free Death Benefits Payments received by an individual or the estate of a decedent from the employer of an employee who died as a result of the Oklahoma City or September 11 terrorist attacks, or as a result of the anthrax attacks, are not included in income. How can i efile my state taxes for free Only the amount that exceeds the benefits that would have been payable if the death had occurred for a reason other than a terrorist or anthrax attack is excludable. How can i efile my state taxes for free However, the exclusion does apply to incidental death benefits paid under a qualified retirement plan even if these amounts would have been payable if the death had occurred for a reason other than a terrorist or anthrax attack. How can i efile my state taxes for free If you included death benefits in income on a previously filed return and they are now excludable under the above rule, file Form 1040X to amend that return. How can i efile my state taxes for free For information on the period for filing Form 1040X, see Period for filing claim for credit or refund earlier under Refund of Taxes Paid. How can i efile my state taxes for free If that period has expired, you are granted an extension. How can i efile my state taxes for free You have until January 22, 2003, to file Form 1040X to exclude the death benefits. How can i efile my state taxes for free On top of page 1 of Form 1040X, write “Extension of Limitations Under PL 107–134, sec. How can i efile my state taxes for free 102(b)(2). How can i efile my state taxes for free ” Canceled Debt Canceled debt is not included in your income (or the income of the estate) if: You (or the estate) were liable, or became liable, for the debt of a decedent, and The debt was canceled after September 10, 2001, and before January 1, 2002, because the decedent died as a result of the September 11 attacks or anthrax attacks. How can i efile my state taxes for free The lender is not required to report the canceled debt on Form 1099–C, Cancellation of Debt. How can i efile my state taxes for free Payments to Survivors of Public Safety Officers If you are a survivor of a public safety officer who died in the line of duty, certain amounts you receive are not included in income. How can i efile my state taxes for free Bureau of Justice Assistance payments. How can i efile my state taxes for free   If you are a surviving dependent of a public safety officer (law enforcement officer or firefighter) who died in the line of duty, do not include in your income the death benefit paid to you by the Bureau of Justice Assistance. How can i efile my state taxes for free Government plan annuity. How can i efile my state taxes for free   If you receive a survivor annuity as the child or spouse (or former spouse) of a public safety officer who was killed in the line of duty, you generally do not have to include it in income. How can i efile my state taxes for free This exclusion applies to the amount of the annuity based on the officer's service as a public safety officer. How can i efile my state taxes for free For this purpose, the term public safety officer includes police and law enforcement officers, firefighters, and rescue squad and ambulance crews. How can i efile my state taxes for free More information. How can i efile my state taxes for free   For more information, see Publication 559. How can i efile my state taxes for free Postponed Tax Deadlines The IRS may postpone for up to 1 year certain tax deadlines of taxpayers who are affected by a terrorist attack. How can i efile my state taxes for free The tax deadlines the IRS may postpone include those for filing income and employment tax returns, paying income and employment taxes, and making contributions to a traditional IRA or Roth IRA. How can i efile my state taxes for free If any tax deadline is postponed, the IRS will publicize the postponement in the affected area and publish a news release, revenue ruling, revenue procedure, notice, announcement, or other guidance in the Internal Revenue Bulletin (IRB). How can i efile my state taxes for free Affected taxpayers. How can i efile my state taxes for free   If the IRS postpones a tax deadline, the following taxpayers are eligible for the postponement. How can i efile my state taxes for free Any individual whose main home is located in a covered area (defined later). How can i efile my state taxes for free Any business entity or sole proprietor whose principal place of business is located in a covered area. How can i efile my state taxes for free Any individual, business entity, or sole proprietor whose records needed to meet a postponed deadline are maintained in a covered area. How can i efile my state taxes for free The main home or principal place of business does not have to be located in the covered area. How can i efile my state taxes for free Any estate or trust whose tax records necessary to meet a postponed tax deadline are maintained in a covered area. How can i efile my state taxes for free Any individual who is a relief worker affiliated with a recognized government or philanthropic organization and who is assisting in a covered area. How can i efile my state taxes for free The spouse on a joint return with a taxpayer who is eligible for postponements. How can i efile my state taxes for free Any other person determined by the IRS to be affected by a terrorist attack. How can i efile my state taxes for free Covered area. How can i efile my state taxes for free   This is an area in which a terrorist attack took place and in which the IRS has decided to postpone tax deadlines for up to 1 year. How can i efile my state taxes for free Abatement of interest. How can i efile my state taxes for free   The IRS may abate (forgive) the interest on any underpaid income tax for the length of any postponement. How can i efile my state taxes for free Disaster Area Losses If your property was damaged or destroyed as a result of the September 11 attacks, you can choose to deduct your disaster loss on your 2000 return (or amended return) rather than on your 2001 return. How can i efile my state taxes for free You must make this choice to deduct your loss on your 2000 return by the later of the following dates. How can i efile my state taxes for free The due date (without extensions) for filing your 2001 income tax return (April 15, 2002, if you are a calendar year taxpayer). How can i efile my state taxes for free The due date (with extensions) for the 2000 return. How can i efile my state taxes for free For more information about disaster area losses, see Publication 547. How can i efile my state taxes for free Estate Tax Reduction The federal estate tax is reduced for taxable estates of individuals who died as a result of the Oklahoma City attack, the September 11 attacks, and the anthrax attacks. How can i efile my state taxes for free The estate tax is computed using a new rate schedule on page 25 of the November 2001 revision of the instructions for Form 706. How can i efile my state taxes for free The estate tax is reduced by credits against the estate tax, including the unified credit and the state death tax credit. How can i efile my state taxes for free These credits may reduce or eliminate the estate tax due. How can i efile my state taxes for free A special rule extends until January 22, 2003, the period of time allowed to file a claim for a refund of estate taxes that have been paid. How can i efile my state taxes for free Recovery from the September 11th Victim Compensation Fund. How can i efile my state taxes for free   The value of claims for a decedent's pain and suffering is normally included in the gross estate. How can i efile my state taxes for free However, if the estate chooses to seek recovery from this fund, the IRS has determined that, in view of the unique circumstances of this situation and the high likelihood that such claims will be valued at a nominal or zero amount, the claims will be valued at zero for estate tax purposes. How can i efile my state taxes for free Thus, there are no federal estate tax consequences if an estate or beneficiary receives a recovery from this fund. How can i efile my state taxes for free Which estates must file a return. How can i efile my state taxes for free   For decedents dying in 2001, Form 706 must be filed by the executor for the estate of every U. How can i efile my state taxes for free S. How can i efile my state taxes for free citizen or resident whose gross estate, plus adjusted taxable gifts and specific exemption, is more than $675,000. How can i efile my state taxes for free Form 706 must be filed within 9 months after the date of decedent's death unless you receive an extension of time to file. How can i efile my state taxes for free Use Form 4768, Application for Extension of Time To File a Return and/or Pay U. How can i efile my state taxes for free S. How can i efile my state taxes for free Estate (and Generation-Skipping Transfer) Taxes, to apply for an extension. How can i efile my state taxes for free Where to file. How can i efile my state taxes for free   Returns on which the new rate schedule is used should be sent to the following address, which was not available when Form 706 went to print. How can i efile my state taxes for free Internal Revenue Service E & G Department/Stop 824T 201 W. How can i efile my state taxes for free Rivercenter Blvd. How can i efile my state taxes for free Covington, KY 41011 More information. How can i efile my state taxes for free   For more information on the federal estate tax, see the instructions for Form 706. How can i efile my state taxes for free Structured Settlement Factoring Transactions A person who acquires payment rights in a structured settlement arrangement after February 21, 2002, may be subject to a 40% excise tax unless the transfer of the payment rights was approved in advance in a qualified order. How can i efile my state taxes for free The excise tax is figured on the excess of the undiscounted amount of the payments being acquired over the total amount actually paid to acquire them. How can i efile my state taxes for free However, this tax will not apply to transactions entered into from February 22, 2002, to July 1, 2002, if certain requirements are met. How can i efile my state taxes for free For information about these requirements, see Internal Revenue Code section 5891. How can i efile my state taxes for free Worksheet B Illustrated. How can i efile my state taxes for free Figuring the Tax To Be Forgiven (For Decedents Who Filed a Joint Return)       (A) First Eligible Year (1994 or 2000) (B) Second Eligible Year (1995 or 2001) (C) Third Eligible Year (1996 or 2002) 1 Enter the years eligible for forgiveness. How can i efile my state taxes for free 1 2000 2001   2 Enter the decedent's taxable income. How can i efile my state taxes for free Figure taxable income as if a separate return had been filed. How can i efile my state taxes for free See the instructions. How can i efile my state taxes for free 2 $17,259 $14,295   3 Enter the decedent's total tax. How can i efile my state taxes for free See the instructions. How can i efile my state taxes for free 3 6,123 5,250   4 Enter the total, if any, of the decedent's taxes not eligible for forgiveness. How can i efile my state taxes for free See the instructions. How can i efile my state taxes for free 4 3,532 3,109   5 Subtract line 4 from line 3. How can i efile my state taxes for free 5 2,591 2,141   6 Enter the surviving spouse's taxable income. How can i efile my state taxes for free Figure taxable income as if a separate return had been filed. How can i efile my state taxes for free See the instructions for line 2. How can i efile my state taxes for free 6 29,025 29,850   7 Enter the surviving spouse's total tax. How can i efile my state taxes for free See the instructions. How can i efile my state taxes for free 7 5,277 5,391   8 Enter the total, if any, of the surviving spouse's taxes listed in the instructions for line 4. How can i efile my state taxes for free 8 0 0   9 Subtract line 8 from line 7. How can i efile my state taxes for free 9 5,277 5,391   10 Add lines 5 and 9. How can i efile my state taxes for free 10 7,868 7,532   11 Enter the total tax from the joint return. How can i efile my state taxes for free See Table 1 on page 5 for the line number for years before 2002. How can i efile my state taxes for free 11 10,789 9,728   12 Add lines 4 and 8. How can i efile my state taxes for free 12 3,532 3,109   13 Subtract line 12 from line 11. How can i efile my state taxes for free 13 7,257 6,619   14 Divide line 5 by line 10. How can i efile my state taxes for free Enter the result as a decimal. How can i efile my state taxes for free 14 . How can i efile my state taxes for free 329 . How can i efile my state taxes for free 284   15 Tax to be forgiven. How can i efile my state taxes for free Multiply line 13 by line 14 and enter the result. How can i efile my state taxes for free 15 $2,388 $1,880   Note. How can i efile my state taxes for free If the total of columns (A), (B), and (C) of line 15 (including any amounts shown on line 5 of Worksheet A) is less than $10,000, also complete Worksheet C. How can i efile my state taxes for free Attach the computation of the tax to be forgiven or a copy of this worksheet to the decedent's final income tax return or amended tax return (Form 1040X) for each year listed on line 1. How can i efile my state taxes for free If filing Form 1040X for an eligible year, enter the amount from line 15 above on Form 1040X in column B of line 10 as a decrease in tax. How can i efile my state taxes for free The IRS will determine the amount to be refunded. How can i efile my state taxes for free Worksheet B Illustrated. How can i efile my state taxes for free Figuring the Tax To Be Forgiven (For Decedents Who Filed a Joint Return)       (A) First Eligible Year (1994 or 2000) (B) Second Eligible Year (1995 or 2001) (C) Third Eligible Year (1996 or 2002) 1 Enter the years eligible for forgiveness. How can i efile my state taxes for free 1 2000 2001   2 Enter the decedent's taxable income. How can i efile my state taxes for free Figure taxable income as if a separate return had been filed. How can i efile my state taxes for free See the instructions. How can i efile my state taxes for free 2 $17,259 $14,295   3 Enter the decedent's total tax. How can i efile my state taxes for free See the instructions. How can i efile my state taxes for free 3 6,123 5,250   4 Enter the total, if any, of the decedent's taxes not eligible for forgiveness. How can i efile my state taxes for free See the instructions. How can i efile my state taxes for free 4 3,532 3,109   5 Subtract line 4 from line 3. How can i efile my state taxes for free 5 2,591 2,141   6 Enter the surviving spouse's taxable income. How can i efile my state taxes for free Figure taxable income as if a separate return had been filed. How can i efile my state taxes for free See the instructions for line 2. How can i efile my state taxes for free 6 29,025 29,850   7 Enter the surviving spouse's total tax. How can i efile my state taxes for free See the instructions. How can i efile my state taxes for free 7 5,277 5,391   8 Enter the total, if any, of the surviving spouse's taxes listed in the instructions for line 4. How can i efile my state taxes for free 8 0 0   9 Subtract line 8 from line 7. How can i efile my state taxes for free 9 5,277 5,391   10 Add lines 5 and 9. How can i efile my state taxes for free 10 7,868 7,532   11 Enter the total tax from the joint return. How can i efile my state taxes for free See Table 1 on page 5 for the line number for years before 2002. How can i efile my state taxes for free 11 10,789 9,728   12 Add lines 4 and 8. How can i efile my state taxes for free 12 3,532 3,109   13 Subtract line 12 from line 11. How can i efile my state taxes for free 13 7,257 6,619   14 Divide line 5 by line 10. How can i efile my state taxes for free Enter the result as a decimal. How can i efile my state taxes for free 14 . How can i efile my state taxes for free 329 . How can i efile my state taxes for free 284   15 Tax to be forgiven. How can i efile my state taxes for free Multiply line 13 by line 14 and enter the result. How can i efile my state taxes for free 15 $2,388 $1,880   Note. How can i efile my state taxes for free If the total of columns (A), (B), and (C) of line 15 (including any amounts shown on line 5 of Worksheet A) is less than $10,000, also complete Worksheet C. How can i efile my state taxes for free Attach the computation of the tax to be forgiven or a copy of this worksheet to the decedent's final income tax return or amended tax return (Form 1040X) for each year listed on line 1. How can i efile my state taxes for free If filing Form 1040X for an eligible year, enter the amount from line 15 above on Form 1040X in column B of line 10 as a decrease in tax. How can i efile my state taxes for free The IRS will determine the amount to be refunded. How can i efile my state taxes for free Illustrated Worksheets B and C A wife lost her husband in the September 11 attack on the World Trade Center. How can i efile my state taxes for free They filed a joint return for 2000 and the wife chose to file a joint return as a surviving spouse for 2001. How can i efile my state taxes for free The returns for 2000 and 2001 showed the following income, deductions, and tax liabilities. How can i efile my state taxes for free After the husband died, his estate received income of $4,000. How can i efile my state taxes for free Of that amount, $1,000 is net profit from Schedule C received before the end of 2001. How can i efile my state taxes for free This net profit is exempt from income tax as explained earlier under Income received after date of death. How can i efile my state taxes for free The wife files Form 1041 because the gross income of the estate for the tax year ($3,000) is $600 or more. How can i efile my state taxes for free To determine how much of the husband's tax liability for 2000 and 2001 is to be forgiven, the wife completes Worksheet B. How can i efile my state taxes for free She also completes Worksheet C because the forgiven tax liabilities for 2000 and 2001 (line 15 of Worksheet B) total less than $10,000. How can i efile my state taxes for free To claim tax relief for 2000, the wife files Form 1040X and attaches a copy of Worksheet B. How can i efile my state taxes for free To claim tax relief for 2001, she files Form 1040 and attaches copies of Worksheets B and C. How can i efile my state taxes for free   2000 2001 Wages (wife) $35,000 $36,000 Net profit from Schedule C, Profit or Loss From Business (husband) 25,000 22,000 Interest income (joint account) 1,000 1,100 Deduction for ½ of self-employment tax (husband) (1,766) (1,555) Standard deduction (7,350) (7,600) Personal exemptions (2) (5,600) (5,800) Taxable income $46,284 $44,145 Joint income tax liability $7,257 $6,619 Plus: Self-employment tax (husband) 3,532 3,109 Total tax liability $10,789 $9,728   2000 2001 Wages (wife) $35,000 $36,000 Net profit from Schedule C, Profit or Loss From Business (husband) 25,000 22,000 Interest income (joint account) 1,000 1,100 Deduction for ½ of self-employment tax (husband) (1,766) (1,555) Standard deduction (7,350) (7,600) Personal exemptions (2) (5,600) (5,800) Taxable income $46,284 $44,145 Joint income tax liability $7,257 $6,619 Plus: Self-employment tax (husband) 3,532 3,109 Total tax liability $10,789 $9,728 Worksheet C Illustrated. How can i efile my state taxes for free Amount Treated as Tax Payment for Decedent's Last Tax Year Caution: The decedent is entitled to minimum relief of $10,000. How can i efile my state taxes for free Complete this worksheet only if the total tax forgiven for all eligible years is less than $10,000. How can i efile my state taxes for free 1 Minimum relief amount. How can i efile my state taxes for free Note: Before completing lines 2–9, see Instructions for lines 2–9 of Worksheet C. How can i efile my state taxes for free 1 $10,000 2 Enter the taxable income from line 22 (Form 1041) 2 2,400     3 Enter the distribution deduction from line 18 (Form 1041) . How can i efile my state taxes for free 3 0     4 Add lines 2 and 3. How can i efile my state taxes for free 4 2,400     5 Enter exempt income received after death minus expenses allocable to exempt income. How can i efile my state taxes for free (See Income received after date of death on page 5. How can i efile my state taxes for free ) 5 1,000     6 Add lines 4 and 5. How can i efile my state taxes for free 6 3,400     7 Figure the tax on line 6 using Schedule G (Form 1041). How can i efile my state taxes for free 7 710     8 Figure the tax on line 4 using Schedule G (Form 1041). How can i efile my state taxes for free 8 435     9 Tax on exempt income. How can i efile my state taxes for free Subtract line 8 from line 7. How can i efile my state taxes for free 9 275     10 Enter the total of columns (A)–(C) from line 5 of Worksheet A or line 15 of Worksheet B. How can i efile my state taxes for free If the decedent was not required to file tax returns for the eligible tax years, enter -0-. How can i efile my state taxes for free 10 4,268     11 Add lines 9 and 10. How can i efile my state taxes for free 11 $4,543 12 Additional payment allowed. How can i efile my state taxes for free If line 11 is $10,000 or more, enter -0- and stop here. How can i efile my state taxes for free No additional amount is allowed as a tax payment. How can i efile my state taxes for free Otherwise, subtract line 11 from line 1 and enter the result. How can i efile my state taxes for free 12 $5,457 Note. How can i efile my state taxes for free The amount on line 12 is allowed as a tax payment for the decedent's last tax year (usually 1995 or 2001). How can i efile my state taxes for free Attach the computation of the additional payment allowed or a copy of this worksheet to the original or amended income tax return for the decedent's last tax year. How can i efile my state taxes for free If filing Form 1040, include the amount from line 12 above on the “Other payments” line of the form. How can i efile my state taxes for free Write "Sec. How can i efile my state taxes for free 692(d)(2) Payment" and the amount to the right of the entry space. How can i efile my state taxes for free Also indicate whether a Form 1041 is being filed for the decedent's estate. How can i efile my state taxes for free If filing Form 1040X, include the amount from line 12 above on Form 1040X on line 15, columns (B) and (C). How can i efile my state taxes for free Write “Sec. How can i efile my state taxes for free 692(d)(2) Payment” on the dotted line to the left of the entry space. How can i efile my state taxes for free Worksheet C Illustrated. How can i efile my state taxes for free Amount Treated as Tax Payment for Decedent's Last Tax Year Caution: The decedent is entitled to minimum relief of $10,000. How can i efile my state taxes for free Complete this worksheet only if the total tax forgiven for all eligible years is less than $10,000. How can i efile my state taxes for free 1 Minimum relief amount. How can i efile my state taxes for free Note: Before completing lines 2–9, see Instructions for lines 2–9 of Worksheet C. How can i efile my state taxes for free 1 $10,000 2 Enter the taxable income from line 22 (Form 1041) 2 2,400     3 Enter the distribution deduction from line 18 (Form 1041) . How can i efile my state taxes for free 3 0     4 Add lines 2 and 3. How can i efile my state taxes for free 4 2,400     5 Enter exempt income received after death minus expenses allocable to exempt income. How can i efile my state taxes for free (See Income received after date of death on page 5. How can i efile my state taxes for free ) 5 1,000     6 Add lines 4 and 5. How can i efile my state taxes for free 6 3,400     7 Figure the tax on line 6 using Schedule G (Form 1041). How can i efile my state taxes for free 7 710     8 Figure the tax on line 4 using Schedule G (Form 1041). How can i efile my state taxes for free 8 435     9 Tax on exempt income. How can i efile my state taxes for free Subtract line 8 from line 7. How can i efile my state taxes for free 9 275     10 Enter the total of columns (A)–(C) from line 5 of Worksheet A or line 15 of Worksheet B. How can i efile my state taxes for free If the decedent was not required to file tax returns for the eligible tax years, enter -0-. How can i efile my state taxes for free 10 4,268     11 Add lines 9 and 10. How can i efile my state taxes for free 11 $4,543 12 Additional payment allowed. How can i efile my state taxes for free If line 11 is $10,000 or more, enter -0- and stop here. How can i efile my state taxes for free No additional amount is allowed as a tax payment. How can i efile my state taxes for free Otherwise, subtract line 11 from line 1 and enter the result. How can i efile my state taxes for free 12 $5,457 Note. How can i efile my state taxes for free The amount on line 12 is allowed as a tax payment for the decedent's last tax year (usually 1995 or 2001). How can i efile my state taxes for free Attach the computation of the additional payment allowed or a copy of this worksheet to the original or amended income tax return for the decedent's last tax year. How can i efile my state taxes for free If filing Form 1040, include the amount from line 12 above on the “Other payments” line of the form. How can i efile my state taxes for free Write "Sec. How can i efile my state taxes for free 692(d)(2) Payment" and the amount to the right of the entry space. How can i efile my state taxes for free Also indicate whether a Form 1041 is being filed for the decedent's estate. How can i efile my state taxes for free If filing Form 1040X, include the amount from line 12 above on Form 1040X on line 15, columns (B) and (C). How can i efile my state taxes for free Write “Sec. How can i efile my state taxes for free 692(d)(2) Payment” on the dotted line to the left of the entry space. How can i efile my state taxes for free Additional Worksheets The following additional worksheets are provided for your convenience. How can i efile my state taxes for free Worksheet A. How can i efile my state taxes for free Figuring the Tax To Be Forgiven (For Decedents Who Filed a Return as Single, Married Filing Separately, Head of Household, or Qualifying Widow(er))         (A) First Eligible Year (1994 or 2000) (B) Second Eligible Year (1995 or 2001) (C) Third Eligible Year (1996 or 2002) 1 Enter the years eligible for tax forgiveness. How can i efile my state taxes for free 1       2 Enter the total tax from the decedent's income tax return. How can i efile my state taxes for free See Table 1 on page 5 for the line number for years before 2002. How can i efile my state taxes for free 2       3 Enter the following taxes, if any, shown on the decedent's income tax return. How can i efile my state taxes for free (These taxes are not eligible for forgiveness. How can i efile my state taxes for free )           a Self-employment tax. How can i efile my state taxes for free 3a         b Social security and Medicare tax on tip income not reported to employer. How can i efile my state taxes for free 3b         c Tax on excess contributions to IRAs, Coverdell education savings accounts (formerly Ed IRAs), or Archer MSAs (formerly medical savings accounts). How can i efile my state taxes for free 3c         d Tax on excess accumulation in qualified retirement plans. How can i efile my state taxes for free 3d         e Household employment taxes. How can i efile my state taxes for free 3e         f Uncollected social security and Medicare or RRTA tax on tips or group-term life insurance. How can i efile my state taxes for free 3f         g Tax on golden parachute payments. How can i efile my state taxes for free 3g       4 Add lines 3a through 3g. How can i efile my state taxes for free 4       5 Tax to be forgiven. How can i efile my state taxes for free Subtract line 4 from line 2. How can i efile my state taxes for free 5       Note. How can i efile my state taxes for free If the total of columns (A), (B), and (C) of line 5 (including any amounts shown on line 15 of Worksheet B) is less than $10,000, also complete Worksheet C. How can i efile my state taxes for free Attach the computation of the tax to be forgiven or a copy of this worksheet to the decedent's final income tax return or amended tax return (Form 1040X) for each year listed on line 1. How can i efile my state taxes for free If filing Form 1040X for an eligible year, enter the amount from line 5 above on Form 1040X in column B of line 10 as a decrease in tax. How can i efile my state taxes for free The IRS will determine the amount to be refunded. How can i efile my state taxes for free Worksheet A. How can i efile my state taxes for free Figuring the Tax To Be Forgiven (For Decedents Who Filed a Return as Single, Married Filing Separately, Head of Household, or Qualifying Widow(er))         (A) First Eligible Year (1994 or 2000) (B) Second Eligible Year (1995 or 2001) (C) Third Eligible Year (1996 or 2002) 1 Enter the years eligible for tax forgiveness. How can i efile my state taxes for free 1       2 Enter the total tax from the decedent's income tax return. How can i efile my state taxes for free See Table 1 on page 5 for the line number for years before 2002. How can i efile my state taxes for free 2       3 Enter the following taxes, if any, shown on the decedent's income tax return. How can i efile my state taxes for free (These taxes are not eligible for forgiveness. How can i efile my state taxes for free )           a Self-employment tax. How can i efile my state taxes for free 3a         b Social security and Medicare tax on tip income not reported to employer. How can i efile my state taxes for free 3b         c Tax on excess contributions to IRAs, Coverdell education savings accounts (formerly Ed IRAs), or Archer MSAs (formerly medical savings accounts). How can i efile my state taxes for free 3c         d Tax on excess accumulation in qualified retirement plans. How can i efile my state taxes for free 3d         e Household employment taxes. How can i efile my state taxes for free 3e         f Uncollected social security and Medicare or RRTA tax on tips or group-term life insurance. How can i efile my state taxes for free 3f         g Tax on golden parachute payments. How can i efile my state taxes for free 3g       4 Add lines 3a through 3g. How can i efile my state taxes for free 4       5 Tax to be forgiven. How can i efile my state taxes for free Subtract line 4 from line 2. How can i efile my state taxes for free 5       Note. How can i efile my state taxes for free If the total of columns (A), (B), and (C) of line 5 (including any amounts shown on line 15 of Worksheet B) is less than $10,000, also complete Worksheet C. How can i efile my state taxes for free Attach the computation of the tax to be forgiven or a copy of this worksheet to the decedent's final income tax return or amended tax return (Form 1040X) for each year listed on line 1. How can i efile my state taxes for free If filing Form 1040X for an eligible year, enter the amount from line 5 above on Form 1040X in column B of line 10 as a decrease in tax. How can i efile my state taxes for free The IRS will determine the amount to be refunded. How can i efile my state taxes for free Worksheet B. How can i efile my state taxes for free Figuring the Tax To Be Forgiven (For Decedents Who Filed a Joint Return)       (A) First Eligible Year (1994 or 2000) (B) Second Eligible Year (1995 or 2001) (C) Third Eligible Year (1996 or 2002) 1 Enter the years eligible for forgiveness. How can i efile my state taxes for free 1       2 Enter the decedent's taxable income. How can i efile my state taxes for free Figure taxable income as if a separate return had been filed. How can i efile my state taxes for free See the instructions. How can i efile my state taxes for free 2       3 Enter the decedent's total tax. How can i efile my state taxes for free See the instructions. How can i efile my state taxes for free 3       4 Enter the total, if any, of the decedent's taxes not eligible for forgiveness. How can i efile my state taxes for free See the instructions. How can i efile my state taxes for free 4       5 Subtract line 4 from line 3. How can i efile my state taxes for free 5       6 Enter the surviving spouse's taxable income. How can i efile my state taxes for free Figure taxable income as if a separate return had been filed. How can i efile my state taxes for free See the instructions. How can i efile my state taxes for free 6       7 Enter the surviving spouse's total tax. How can i efile my state taxes for free See the instructions. How can i efile my state taxes for free 7       8 Enter the total, if any, of the surviving spouse's taxes listed in the instructions for line 4. How can i efile my state taxes for free 8       9 Subtract line 8 from line 7. How can i efile my state taxes for free 9       10 Add lines 5 and 9. How can i efile my state taxes for free 10       11 Enter the total tax from the joint return. How can i efile my state taxes for free See Table 1 on page 5 for the line number for years before 2002. How can i efile my state taxes for free 11       12 Add lines 4 and 8. How can i efile my state taxes for free 12       13 Subtract line 12 from line 11. How can i efile my state taxes for free 13       14 Divide line 5 by line 10. How can i efile my state taxes for free Enter the result as a decimal. How can i efile my state taxes for free 14       15 Tax to be forgiven. How can i efile my state taxes for free Multiply line 13 by line 14 and enter the result. How can i efile my state taxes for free 15       Note. How can i efile my state taxes for free If the total of columns (A), (B), and (C) of line 15 (including any amounts shown on line 5 of Worksheet A) is less than $10,000, also complete Worksheet C. How can i efile my state taxes for free Attach the computation of the tax to be forgiven or a copy of this worksheet to the decedent's final income tax return or amended tax return (Form 1040X) for each year listed on line 1. How can i efile my state taxes for free If filing Form 1040X for an eligible year, enter the amount from line 15 above on Form 1040X in column B of line 10 as a decrease in tax. How can i efile my state taxes for free The IRS will determine the amount to be refunded. How can i efile my state taxes for free Worksheet B. How can i efile my state taxes for free Figuring the Tax To Be Forgiven (For Decedents Who Filed a Joint Return)       (A) First Eligible Year (1994 or 2000) (B) Second Eligible Year (1995 or 2001) (C) Third Eligible Year (1996 or 2002) 1 Enter the years eligible for forgiveness. How can i efile my state taxes for free 1       2 Enter the decedent's taxable income. How can i efile my state taxes for free Figure taxable income as if a separate return had been filed. How can i efile my state taxes for free See the instructions. How can i efile my state taxes for free 2       3 Enter the decedent's total tax. How can i efile my state taxes for free See the instructions. How can i efile my state taxes for free 3       4 Enter the total, if any, of the decedent's taxes not eligible for forgiveness. How can i efile my state taxes for free See the instructions. How can i efile my state taxes for free 4       5 Subtract line 4 from line 3. How can i efile my state taxes for free 5       6 Enter the surviving spouse's taxable income. How can i efile my state taxes for free Figure taxable income as if a separate return had been filed. How can i efile my state taxes for free See the instructions. How can i efile my state taxes for free 6       7 Enter the surviving spouse's total tax. How can i efile my state taxes for free See the instructions. How can i efile my state taxes for free 7       8 Enter the total, if any, of the surviving spouse's taxes listed in the instructions for line 4. How can i efile my state taxes for free 8       9 Subtract line 8 from line 7. How can i efile my state taxes for free 9       10 Add lines 5 and 9. How can i efile my state taxes for free 10       11 Enter the total tax from the joint return. How can i efile my state taxes for free See Table 1 on page 5 for the line number for years before 2002. How can i efile my state taxes for free 11       12 Add lines 4 and 8. How can i efile my state taxes for free 12       13 Subtract line 12 from line 11. How can i efile my state taxes for free 13       14 Divide line 5 by line 10. How can i efile my state taxes for free Enter the result as a decimal. How can i efile my state taxes for free 14       15 Tax to be forgiven. How can i efile my state taxes for free Multiply line 13 by line 14 and enter the result. How can i efile my state taxes for free 15       Note. How can i efile my state taxes for free If the total of columns (A), (B), and (C) of line 15 (including any amounts shown on line 5 of Worksheet A) is less than $10,000, also complete Worksheet C. How can i efile my state taxes for free Attach the computation of the tax to be forgiven or a copy of this worksheet to the decedent's final income tax return or amended tax return (Form 1040X) for each year listed on line 1. How can i efile my state taxes for free If filing Form 1040X for an eligible year, enter the amount from line 15 above on Form 1040X in column B of line 10 as a decrease in tax. How can i efile my state taxes for free The IRS will determine the amount to be refunded. How can i efile my state taxes for free Worksheet C. How can i efile my state taxes for free Amount Treated as Tax Payment for Decedent's Last Tax Year Caution: The decedent is entitled to minimum tax forgiveness of $10,000. How can i efile my state taxes for free Complete this worksheet only if the total tax forgiven for all eligible years is less than $10,000. How can i efile my state taxes for free 1 Minimum tax forgiveness. How can i efile my state taxes for free Note. How can i efile my state taxes for free Before completing lines 2–9, see Instructions for lines 2–9 of Worksheet C. How can i efile my state taxes for free 1 $10,000 2 Enter the taxable income from line 22 (Form 1041) 2       3 Enter the distribution deduction from line 18 (Form 1041) . How can i efile my state taxes for free 3       4 Add lines 2 and 3. How can i efile my state taxes for free 4       5 Enter exempt income received after death minus expenses allocable to exempt income. How can i efile my state taxes for free (See Income received after date of death on page 5. How can i efile my state taxes for free ) 5       6 Add lines 4 and 5. How can i efile my state taxes for free 6       7 Figure the tax on line 6 using Schedule G (Form 1041). How can i efile my state taxes for free 7       8 Figure the tax on line 4 using Schedule G (Form 1041). How can i efile my state taxes for free 8       9 Tax on exempt income. How can i efile my state taxes for free Subtract line 8 from line 7. How can i efile my state taxes for free 9       10 Enter the total of columns (A)–(C) from line 5 of Worksheet A or line 15 of Worksheet B. How can i efile my state taxes for free If the decedent was not required to file tax returns for the eligible tax years, enter -0-. How can i efile my state taxes for free 10       11 Add lines 9 and 10. How can i efile my state taxes for free 11   12 Additional payment allowed. How can i efile my state taxes for free If line 11 is $10,000 or more, enter -0- and stop here. How can i efile my state taxes for free No additional amount is allowed as a tax payment. How can i efile my state taxes for free Otherwise, subtract line 11 from line 1 and enter the result. How can i efile my state taxes for free 12   Note. How can i efile my state taxes for free The amount on line 12 is allowed as a tax payment for the decedent's last tax year (usually 1995 or 2001). How can i efile my state taxes for free Attach the computation of the additional payment allowed or a copy of this worksheet to the original or amended income tax return for the decedent's last tax year. How can i efile my state taxes for free If filing Form 1040, include the amount from line 12 above on the “Other payments” line of the form. How can i efile my state taxes for free Write "Sec. How can i efile my state taxes for free 692(d)(2) Payment" and the amount to the right of the entry space. How can i efile my state taxes for free Also indicate whether a Form 1041 is being filed for the decedent's estate. How can i efile my state taxes for free If filing Form 1040X, include the amount from line 12 above on Form 1040X on line 15, columns (B) and (C). How can i efile my state taxes for free Write “Sec. How can i efile my state taxes for free 692(d)(2) Payment” on the dotted line to the left of the entry space. How can i efile my state taxes for free Worksheet C. How can i efile my state taxes for free Amount Treated as Tax Payment for Decedent's Last Tax Year Caution: The decedent is entitled to minimum tax forgiveness of $10,000. How can i efile my state taxes for free Complete this worksheet only if the total tax forgiven for all eligible years is less than $10,000. How can i efile my state taxes for free 1 Minimum tax forgiveness. How can i efile my state taxes for free Note. How can i efile my state taxes for free Before completing lines 2–9, see Instructions for lines 2–9 of Worksheet C. How can i efile my state taxes for free 1 $10,000 2 Enter the taxable income from line 22 (Form 1041) 2       3 Enter the distribution deduction from line 18 (Form 1041) . How can i efile my state taxes for free 3       4 Add lines 2 and 3. How can i efile my state taxes for free 4       5 Enter exempt income received after death minus expenses allocable to exempt income. How can i efile my state taxes for free (See Income received after date of death on page 5. How can i efile my state taxes for free ) 5       6 Add lines 4 and 5. How can i efile my state taxes for free 6       7 Figure the tax on line 6 using Schedule G (Form 1041). How can i efile my state taxes for free 7       8 Figure the tax on line 4 using Schedule G (Form 1041). How can i efile my state taxes for free 8       9 Tax on exempt income. How can i efile my state taxes for free Subtract line 8 from line 7. How can i efile my state taxes for free 9       10 Enter the total of columns (A)–(C) from line 5 of Worksheet A or line 15 of Worksheet B. How can i efile my state taxes for free If the decedent was not required to file tax returns for the eligible tax years, enter -0-. How can i efile my state taxes for free 10       11 Add lines 9 and 10. How can i efile my state taxes for free 11   12 Additional payment allowed. How can i efile my state taxes for free If line 11 is $10,000 or more, enter -0- and stop here. How can i efile my state taxes for free No additional amount is allowed as a tax payment. How can i efile my state taxes for free Otherwise, subtract line 11 from line 1 and enter the result. How can i efile my state taxes for free 12   Note. How can i efile my state taxes for free The amount on line 12 is allowed as a tax payment for the decedent's last tax year (usually 1995 or 2001). How can i efile my state taxes for free Attach the computation of the additional payment allowed or a copy of this worksheet to the original or amended income tax return for the decedent's last tax year. How can i efile my state taxes for free If filing Form 1040, include the amount from line 12 above on the “Other payments” line of the form. How can i efile my state taxes for free Write "Sec. How can i efile my state taxes for free 692(d)(2) Payment" and the amount to the right of the entry space. How can i efile my state taxes for free Also indicate whether a Form 1041 is being filed for the decedent's estate. How can i efile my state taxes for free If filing Form 1040X, include the amount from line 12 above on Form 1040X on line 15, columns (B) and (C). How can i efile my state taxes for free Write “Sec. How can i efile my state taxes for free 692(d)(2) Payment” on the dotted line to the left of the entry space. How can i efile my state taxes for free How To Get Tax Help Special IRS assistance. How can i efile my state taxes for free   The IRS is providing special help for those affected by the terrorist attacks, as well as survivors and personal representatives of the victims. How can i efile my state taxes for free We have set up a special toll-free number for people who may have trouble filing or paying their taxes because they were affected by the terrorist attacks, or who have other tax issues related to the attacks. How can i efile my state taxes for free Call 1–866–562–5227 Monday through Friday In English–7 a. How can i efile my state taxes for free m. How can i efile my state taxes for free to 10 p. How can i efile my state taxes for free m. How can i efile my state taxes for free local time In Spanish–8 a. How can i efile my state taxes for free m. How can i efile my state taxes for free to 9:30 p. How can i efile my state taxes for free m. How can i efile my state taxes for free local time   The IRS web site at www. How can i efile my state taxes for free irs. How can i efile my state taxes for free gov has notices and other tax relief information. How can i efile my state taxes for free Check it periodically for any new guidance or to see if Congress has enacted new legislation. How can i efile my state taxes for free   Business taxpayers affected by the attacks can e-mail their questions to corp. How can i efile my state taxes for free disaster. How can i efile my state taxes for free relief@irs. How can i efile my state taxes for free gov. How can i efile my state taxes for free   For current information on Presidentially declared disaster areas, check the Federal Emergency Management Agency Web site at www. How can i efile my state taxes for free fema. How can i efile my state taxes for free gov. How can i efile my state taxes for free Other help from the IRS. How can i efile my state taxes for free   You can get help with unresolved tax issues, order free publications and forms, ask tax questions, and get more information from the IRS in several ways. How can i efile my state taxes for free By selecting the method that is best for you, you will have quick and easy access to tax help. How can i efile my state taxes for free Contacting your Taxpayer Advocate. How can i efile my state taxes for free   If you have attempted to deal with an IRS problem unsuccessfully, you should contact your Taxpayer Advocate. How can i efile my state taxes for free   The Taxpayer Advocate represents your interests and concerns within the IRS by protecting your rights and resolving problems that have not been fixed through normal channels. How can i efile my state taxes for free While Taxpayer Advocates cannot change the tax law or make a technical tax decision, they can clear up problems that resulted from previous contacts and ensure that your case is given a complete and impartial review. How can i efile my state taxes for free   To contact your Taxpayer Advocate: Call the Taxpayer Advocate at 1–877–777–4778. How can i efile my state taxes for free Call the IRS at 1–800–829–1040. How can i efile my state taxes for free Call, write, or fax the Taxpayer Advocate office in your area. How can i efile my state taxes for free Call 1–800–829–4059 if you are a TTY/TDD user. How can i efile my state taxes for free   For more information, see Publication 1546, The Taxpayer Advocate Service of the IRS. How can i efile my state taxes for free Free tax services. How can i efile my state taxes for free   To find out what services are available, get Publication 910, Guide to Free Tax Services. How can i efile my state taxes for free It contains a list of free tax publications and an index of tax topics. How can i efile my state taxes for free It also describes other free tax information services, including tax education and assistance programs and a list of TeleTax topics. How can i efile my state taxes for free Personal computer. How can i efile my state taxes for free With your personal computer and modem, you can access the IRS on the Internet at www. How can i efile my state taxes for free irs. How can i efile my state taxes for free gov. How can i efile my state taxes for free While visiting our web site, you can: Find answers to questions you may have. How can i efile my state taxes for free Download forms and publications or search for forms and pub
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Letter 2357C Frequently Asked Questions (FAQs)

What is the letter telling me?

The letter is informing you that we failed to send you the balance due notices we should have sent you.

What do I have to do?

Pay the balance due in the letter as soon as possible.

How much time do I have?

The letter provides you the full pay amount to a specified date.

What happens if I don't take any action?

If you do not make arrangements to pay the balance you owe, we can proceed with enforcement action and may file a levy on your wages or bank account or file a lien on your personal property.

Who should I contact?

If you have any questions about this letter, call us at the number printed in the letter. The person who answers the phone will assist you.

What if I don't agree or have already taken corrective action?

If you do not agree with this letter, call us immediately at the number included. We will do our best to help you. If you have called us about this matter before, but we did not correct the problem, you may want to contact the Office of the Taxpayer Advocate.

Page Last Reviewed or Updated: 30-Jan-2014

The How Can I Efile My State Taxes For Free

How can i efile my state taxes for free Internal Revenue Bulletin:  2010-9  March 1, 2010  Rev. How can i efile my state taxes for free Proc. How can i efile my state taxes for free 2010-18 Table of Contents SECTION 1. How can i efile my state taxes for free PURPOSE SECTION 2. How can i efile my state taxes for free BACKGROUND SECTION 3. How can i efile my state taxes for free SCOPE SECTION 4. How can i efile my state taxes for free APPLICATION SECTION 5. How can i efile my state taxes for free EFFECTIVE DATE SECTION 6. How can i efile my state taxes for free DRAFTING INFORMATION SECTION 1. How can i efile my state taxes for free PURPOSE This revenue procedure provides: (1) limitations on depreciation deductions for owners of passenger automobiles first placed in service by the taxpayer during calendar year 2010, including a separate table of limitations on depreciation deductions for trucks and vans; and (2) the amounts to be included in income by lessees of passenger automobiles first leased by the taxpayer during calendar year 2010, including a separate table of inclusion amounts for lessees of trucks and vans. How can i efile my state taxes for free The tables detailing these depreciation limitations and lessee inclusion amounts reflect the automobile price inflation adjustments required by § 280F(d)(7) of the Internal Revenue Code. How can i efile my state taxes for free SECTION 2. How can i efile my state taxes for free BACKGROUND . How can i efile my state taxes for free 01 For owners of passenger automobiles, § 280F(a) imposes dollar limitations on the depreciation deduction for the year the taxpayer places the passenger automobile in service and for each succeeding year. How can i efile my state taxes for free Section 280F(d)(7) requires the amounts allowable as depreciation deductions to be increased by a price inflation adjustment amount for passenger automobiles placed in service after 1988. How can i efile my state taxes for free The method of calculating this price inflation amount for trucks and vans placed in service in or after calendar year 2003 uses a different CPI “automobile component” (the “new trucks” component) than that used in the price inflation amount calculation for other passenger automobiles (the “new cars” component), resulting in somewhat higher depreciation deductions for trucks and vans. How can i efile my state taxes for free This change reflects the higher rate of price inflation for trucks and vans since 1988. How can i efile my state taxes for free . How can i efile my state taxes for free 02 Section 280F(c) requires a reduction in the deduction allowed to the lessee of a leased passenger automobile. How can i efile my state taxes for free The reduction must be substantially equivalent to the limitations on the depreciation deductions imposed on owners of passenger automobiles. How can i efile my state taxes for free Under § 1. How can i efile my state taxes for free 280F-7(a) of the Income Tax Regulations, this reduction requires a lessee to include in gross income an inclusion amount determined by applying a formula to the amount obtained from a table. How can i efile my state taxes for free One table applies to lessees of trucks and vans and another table applies to all other passenger automobiles. How can i efile my state taxes for free Each table shows inclusion amounts for a range of fair market values for each taxable year after the passenger automobile is first leased. How can i efile my state taxes for free SECTION 3. How can i efile my state taxes for free SCOPE . How can i efile my state taxes for free 01 The limitations on depreciation deductions in section 4. How can i efile my state taxes for free 01(2) of this revenue procedure apply to passenger automobiles (other than leased passenger automobiles) that are placed in service by the taxpayer in calendar year 2010, and continue to apply for each taxable year that the passenger automobile remains in service. How can i efile my state taxes for free . How can i efile my state taxes for free 02 The tables in section 4. How can i efile my state taxes for free 02 of this revenue procedure apply to leased passenger automobiles for which the lease term begins during calendar year 2010. How can i efile my state taxes for free Lessees of these passenger automobiles must use these tables to determine the inclusion amount for each taxable year during which the passenger automobile is leased. How can i efile my state taxes for free See Rev. How can i efile my state taxes for free Proc. How can i efile my state taxes for free 2005-13, 2005-1 C. How can i efile my state taxes for free B. How can i efile my state taxes for free 759, for passenger automobiles first leased before calendar year 2006; Rev. How can i efile my state taxes for free Proc. How can i efile my state taxes for free 2006-18, 2006-1 C. How can i efile my state taxes for free B. How can i efile my state taxes for free 645, for passenger automobiles first leased during calendar year 2006; Rev. How can i efile my state taxes for free Proc. How can i efile my state taxes for free 2007-30, 2007-1 C. How can i efile my state taxes for free B. How can i efile my state taxes for free 1104, for passenger automobiles first leased during calendar year 2007; Rev. How can i efile my state taxes for free Proc. How can i efile my state taxes for free 2008-22, 2008-12 I. How can i efile my state taxes for free R. How can i efile my state taxes for free B. How can i efile my state taxes for free 658, for passenger automobiles first leased during calendar year 2008; and Rev. How can i efile my state taxes for free Proc. How can i efile my state taxes for free 2009-24, 2009-17 I. How can i efile my state taxes for free R. How can i efile my state taxes for free B. How can i efile my state taxes for free 885, for passenger automobiles first leased during calendar year 2009. How can i efile my state taxes for free SECTION 4. How can i efile my state taxes for free APPLICATION . How can i efile my state taxes for free 01 Limitations on Depreciation Deductions for Certain Automobiles. How can i efile my state taxes for free (1) Amount of the inflation adjustment. How can i efile my state taxes for free (a) Passenger automobiles (other than trucks or vans). How can i efile my state taxes for free Under § 280F(d)(7)(B)(i), the automobile price inflation adjustment for any calendar year is the percentage (if any) by which the CPI automobile component for October of the preceding calendar year exceeds the CPI automobile component for October 1987. How can i efile my state taxes for free The term “CPI automobile component” is defined in § 280F(d)(7)(B)(ii) as the “automobile component” of the Consumer Price Index for all Urban Consumers published by the Department of Labor. How can i efile my state taxes for free The new car component of the CPI was 115. How can i efile my state taxes for free 2 for October 1987 and 137. How can i efile my state taxes for free 851 for October 2009. How can i efile my state taxes for free The October 2009 index exceeded the October 1987 index by 22. How can i efile my state taxes for free 651. How can i efile my state taxes for free Therefore, the automobile price inflation adjustment for 2010 for passenger automobiles (other than trucks and vans) is 19. How can i efile my state taxes for free 66 percent (22. How can i efile my state taxes for free 651/115. How can i efile my state taxes for free 2 x 100%). How can i efile my state taxes for free The dollar limitations in § 280F(a) are multiplied by a factor of 0. How can i efile my state taxes for free 1966, and the resulting increases, after rounding to the nearest $100, are added to the 1988 limitations to give the depreciation limitations applicable to passenger automobiles (other than trucks and vans) for calendar year 2010. How can i efile my state taxes for free This adjustment applies to all passenger automobiles (other than trucks and vans) that are first placed in service in calendar year 2010. How can i efile my state taxes for free (b) Trucks and vans. How can i efile my state taxes for free To determine the dollar limitations for trucks and vans first placed in service during calendar year 2010, the new truck component of the CPI is used instead of the new car component. How can i efile my state taxes for free The new truck component of the CPI was 112. How can i efile my state taxes for free 4 for October 1987 and 140. How can i efile my state taxes for free 897 for October 2009. How can i efile my state taxes for free The October 2009 index exceeded the October 1987 index by 28. How can i efile my state taxes for free 497. How can i efile my state taxes for free Therefore, the automobile price inflation adjustment for 2010 for trucks and vans is 25. How can i efile my state taxes for free 35 percent (28. How can i efile my state taxes for free 497/112. How can i efile my state taxes for free 4 x 100%). How can i efile my state taxes for free The dollar limitations in § 280F(a) are multiplied by a factor of 0. How can i efile my state taxes for free 2535, and the resulting increases, after rounding to the nearest $100, are added to the 1988 limitations to give the depreciation limitations for trucks and vans. How can i efile my state taxes for free This adjustment applies to all trucks and vans that are first placed in service in calendar year 2010. How can i efile my state taxes for free (2) Amount of the limitation. How can i efile my state taxes for free Tables 1 and 2 contain the dollar amount of the depreciation limitation for each taxable year for passenger automobiles a taxpayer places in service in calendar year 2010. How can i efile my state taxes for free Use Table 1 for a passenger automobile (other than a truck or van) and Table 2 for a truck or van placed in service in calendar year 2010. How can i efile my state taxes for free REV. How can i efile my state taxes for free PROC. How can i efile my state taxes for free 2010-18 TABLE 1 DEPRECIATION LIMITATIONS FOR PASSENGER AUTOMOBILES (THAT ARE NOT TRUCKS OR VANS) PLACED IN SERVICE IN CALENDAR YEAR 2010 Tax Year Amount 1st Tax Year $3,060 2nd Tax Year $4,900 3rd Tax Year $2,950 Each Succeeding Year $1,775 REV. How can i efile my state taxes for free PROC. How can i efile my state taxes for free 2010-18 TABLE 2 DEPRECIATION LIMITATIONS FOR TRUCKS AND VANS PLACED IN SERVICE IN CALENDAR YEAR 2010 Tax Year Amount 1st Tax Year $3,160 2nd Tax Year $5,100 3rd Tax Year $3,050 Each Succeeding Year $1,875 . How can i efile my state taxes for free 02 Inclusions in Income of Lessees of Passenger Automobiles. How can i efile my state taxes for free A taxpayer must follow the procedures in § 1. How can i efile my state taxes for free 280F-7(a) for determining the inclusion amounts for passenger automobiles first leased in calendar year 2010. How can i efile my state taxes for free In applying these procedures, lessees of passenger automobiles other than trucks and vans should use Table 3 of this revenue procedure, while lessees of trucks and vans should use Table 4 of this revenue procedure. How can i efile my state taxes for free REV. How can i efile my state taxes for free PROC. How can i efile my state taxes for free 2010-18 TABLE 3 DOLLAR AMOUNTS FOR PASSENGER AUTOMOBILES (THAT ARE NOT TRUCKS OR VANS) WITH A LEASE TERM BEGINNING IN CALENDAR YEAR 2010 Fair Market Value of Passenger Automobile Tax Year During Lease Over Not Over 1st 2nd 3rd 4th 5th & Later $16,700 $17,000 3 7 10 11 14 17,000 17,500 4 8 13 15 16 17,500 18,000 5 10 16 19 21 18,000 18,500 6 13 18 23 26 18,500 19,000 7 15 22 26 31 19,000 19,500 8 17 25 30 35 19,500 20,000 9 19 29 34 39 20,000 20,500 10 21 32 38 44 20,500 21,000 11 23 35 42 48 21,000 21,500 12 26 38 45 53 21,500 22,000 13 28 41 50 57 22,000 23,000 14 31 46 56 63 23,000 24,000 16 36 52 63 73 24,000 25,000 18 40 59 71 81 25,000 26,000 20 44 66 78 90 26,000 27,000 22 49 71 86 100 27,000 28,000 24 53 78 94 108 28,000 29,000 26 57 85 101 118 29,000 30,000 28 61 92 109 126 30,000 31,000 30 66 97 117 135 31,000 32,000 32 70 104 125 144 32,000 33,000 34 74 111 132 153 33,000 34,000 36 79 117 140 161 34,000 35,000 38 83 123 148 171 35,000 36,000 40 87 130 156 179 36,000 37,000 42 92 136 163 188 37,000 38,000 44 96 143 170 198 38,000 39,000 46 100 149 179 206 39,000 40,000 48 105 155 186 215 40,000 41,000 50 109 162 194 224 41,000 42,000 52 113 169 201 233 42,000 43,000 54 118 174 210 241 43,000 44,000 56 122 181 217 251 44,000 45,000 58 126 188 225 259 45,000 46,000 60 131 194 232 269 46,000 47,000 61 135 201 240 277 47,000 48,000 63 140 207 248 286 48,000 49,000 65 144 213 256 295 49,000 50,000 67 148 220 263 304 50,000 51,000 69 153 226 271 313 51,000 52,000 71 157 232 279 322 52,000 53,000 73 161 239 287 331 53,000 54,000 75 166 245 294 340 54,000 55,000 77 170 252 302 348 55,000 56,000 79 174 258 310 358 56,000 57,000 81 178 265 318 366 57,000 58,000 83 183 271 325 375 58,000 59,000 85 187 278 333 384 59,000 60,000 87 191 284 341 393 60,000 62,000 90 198 294 352 406 62,000 64,000 94 207 306 368 424 64,000 66,000 98 215 320 382 443 66,000 68,000 102 224 332 398 460 68,000 70,000 106 232 346 413 478 70,000 72,000 110 241 358 429 496 72,000 74,000 114 250 371 444 513 74,000 76,000 118 258 384 460 531 76,000 78,000 122 267 396 476 549 78,000 80,000 126 276 409 491 566 80,000 85,000 132 291 432 518 598 85,000 90,000 142 313 464 556 643 90,000 95,000 152 334 497 594 687 95,000 100,000 162 356 528 634 731 100,000 110,000 177 388 577 691 798 110,000 120,000 196 432 641 768 887 120,000 130,000 216 475 705 846 976 130,000 140,000 236 518 770 922 1,065 140,000 150,000 256 561 834 1,000 1,154 150,000 160,000 275 605 898 1,077 1,243 160,000 170,000 295 648 963 1,153 1,333 170,000 180,000 315 691 1,027 1,231 1,421 180,000 190,000 334 735 1,091 1,308 1,510 190,000 200,000 354 778 1,155 1,386 1,599 200,000 210,000 374 821 1,220 1,462 1,688 210,000 220,000 393 865 1,284 1,539 1,777 220,000 230,000 413 908 1,348 1,617 1,866 230,000 240,000 433 951 1,413 1,693 1,956 240,000 and up 453 995 1,476 1,771 2,044 REV. How can i efile my state taxes for free PROC. How can i efile my state taxes for free 2010-18 TABLE 4 DOLLAR AMOUNTS FOR TRUCKS AND VANS WITH A LEASE TERM BEGINNING IN CALENDAR YEAR 2010 Fair Market Value of Passenger Automobile Tax Year During Lease Over Not Over 1st 2nd 3rd 4th 5th & Later 17,000 17,500 3 6 9 10 11 17,500 18,000 4 8 12 14 16 18,000 18,500 5 10 15 18 21 18,500 19,000 6 12 19 22 24 19,000 19,500 7 15 21 26 29 19,500 20,000 8 17 25 29 34 20,000 20,500 9 19 28 33 38 20,500 21,000 10 21 31 37 43 21,000 21,500 11 23 35 41 47 21,500 22,000 12 25 38 45 51 22,000 23,000 13 29 42 51 58 23,000 24,000 15 33 49 58 67 24,000 25,000 17 37 56 66 76 25,000 26,000 19 42 62 73 85 26,000 27,000 21 46 68 82 93 27,000 28,000 23 50 75 89 103 28,000 29,000 25 55 81 97 111 29,000 30,000 27 59 88 104 121 30,000 31,000 29 63 94 113 129 31,000 32,000 31 68 100 120 138 32,000 33,000 33 72 107 127 148 33,000 34,000 35 76 114 135 156 34,000 35,000 37 81 119 143 165 35,000 36,000 39 85 126 151 174 36,000 37,000 41 89 133 158 183 37,000 38,000 43 94 139 166 191 38,000 39,000 45 98 145 174 201 39,000 40,000 47 102 152 182 209 40,000 41,000 49 106 159 189 218 41,000 42,000 51 111 164 198 227 42,000 43,000 53 115 171 205 236 43,000 44,000 55 119 178 213 245 44,000 45,000 57 124 184 220 254 45,000 46,000 59 128 190 228 263 46,000 47,000 60 133 197 235 272 47,000 48,000 62 137 203 244 280 48,000 49,000 64 142 209 251 290 49,000 50,000 66 146 216 259 298 50,000 51,000 68 150 223 266 308 51,000 52,000 70 154 229 275 316 52,000 53,000 72 159 235 282 325 53,000 54,000 74 163 242 290 334 54,000 55,000 76 167 249 297 343 55,000 56,000 78 172 254 305 352 56,000 57,000 80 176 261 313 361 57,000 58,000 82 180 268 320 370 58,000 59,000 84 185 274 328 378 59,000 60,000 86 189 280 336 388 60,000 62,000 89 195 291 347 401 62,000 64,000 93 204 303 363 418 64,000 66,000 97 213 315 379 436 66,000 68,000 101 221 329 394 454 68,000 70,000 105 230 341 410 472 70,000 72,000 109 239 354 424 490 72,000 74,000 113 247 367 440 508 74,000 76,000 117 256 380 455 526 76,000 78,000 121 264 393 471 543 78,000 80,000 125 273 406 486 561 80,000 85,000 131 289 428 513 592 85,000 90,000 141 310 461 552 636 90,000 95,000 151 332 492 591 681 95,000 100,000 161 353 525 629 726 100,000 110,000 176 386 573 686 793 110,000 120,000 195 430 637 763 882 120,000 130,000 215 473 701 841 971 130,000 140,000 235 516 766 918 1,059 140,000 150,000 255 559 830 995 1,149 150,000 160,000 274 603 894 1,072 1,238 160,000 170,000 294 646 958 1,150 1,326 170,000 180,000 314 689 1,023 1,226 1,416 180,000 190,000 333 733 1,087 1,303 1,505 190,000 200,000 353 776 1,151 1,381 1,594 200,000 210,000 373 819 1,216 1,457 1,683 210,000 220,000 392 863 1,280 1,534 1,772 220,000 230,000 412 906 1,344 1,612 1,861 230,000 240,000 432 949 1,409 1,689 1,949 240,000 and up 452 992 1,473 1,766 2,039 SECTION 5. How can i efile my state taxes for free EFFECTIVE DATE This revenue procedure applies to passenger automobiles that a taxpayer first places in service or first leases during calendar year 2010. How can i efile my state taxes for free SECTION 6. How can i efile my state taxes for free DRAFTING INFORMATION The principal author of this revenue procedure is Bernard P. How can i efile my state taxes for free Harvey of the Office of Associate Chief Counsel (Income Tax & Accounting). How can i efile my state taxes for free For further information regarding this revenue procedure, contact Mr. How can i efile my state taxes for free Harvey at (202) 622-4930 (not a toll-free call). How can i efile my state taxes for free Prev  Up  Next   Home   More Internal Revenue Bulletins