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How Can I File My 2010 Taxes

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How Can I File My 2010 Taxes

How can i file my 2010 taxes 2. How can i file my 2010 taxes   Estimated Tax for 2014 Table of Contents Introduction Topics - This chapter discusses: Useful Items - You may want to see: Who Does Not Have To Pay Estimated Tax Who Must Pay Estimated TaxGeneral Rule Married Taxpayers Special Rules Aliens Estates and Trusts How To Figure Estimated Tax2014 Estimated Tax Worksheet When To Pay Estimated TaxWhen To Start Farmers and Fishermen How To Figure Each PaymentRegular Installment Method Annualized Income Installment Method Estimated Tax Payments Not Required How To Pay Estimated TaxCredit an Overpayment Pay Online Pay by Phone Pay by Check or Money Order Using the Estimated Tax Payment Voucher Introduction Estimated tax is the method used to pay tax on income that is not subject to withholding. How can i file my 2010 taxes This includes income from self-employment, interest, dividends, alimony, rent, gains from the sale of assets, prizes, and awards. How can i file my 2010 taxes You also may have to pay estimated tax if the amount of income tax being withheld from your salary, pension, or other income is not enough. How can i file my 2010 taxes Estimated tax is used to pay both income tax and self-employment tax, as well as other taxes and amounts reported on your tax return. How can i file my 2010 taxes If you do not pay enough tax, either through withholding or estimated tax, or a combination of both, you may have to pay a penalty. How can i file my 2010 taxes If you do not pay enough by the due date of each payment period (see When To Pay Estimated Tax , later), you may be charged a penalty even if you are due a refund when you file your tax return. How can i file my 2010 taxes For information on when the penalty applies, see chapter 4. How can i file my 2010 taxes It would be helpful for you to have a copy of your 2013 tax return and an estimate of your 2014 income nearby while reading this chapter. How can i file my 2010 taxes Topics - This chapter discusses: Who must pay estimated tax, How to figure estimated tax (including illustrated examples), When to pay estimated tax, How to figure each payment, and How to pay estimated tax. How can i file my 2010 taxes Useful Items - You may want to see: Form (and Instructions) 1040-ES Estimated Tax for Individuals See chapter 5 for information about how to get this publication and form. How can i file my 2010 taxes Worksheets. How can i file my 2010 taxes   You may need to use several of the blank worksheets included in this chapter. How can i file my 2010 taxes See Worksheets for Chapter 2, later, to locate what you need. How can i file my 2010 taxes Who Does Not Have To Pay Estimated Tax If you receive salaries and wages, you may be able to avoid paying estimated tax by asking your employer to take more tax out of your earnings. How can i file my 2010 taxes To do this, file a new Form W-4 with your employer. How can i file my 2010 taxes See chapter 1. How can i file my 2010 taxes Estimated tax not required. How can i file my 2010 taxes   You do not have to pay estimated tax for 2014 if you meet all three of the following conditions. How can i file my 2010 taxes You had no tax liability for 2013. How can i file my 2010 taxes You were a U. How can i file my 2010 taxes S. How can i file my 2010 taxes citizen or resident alien for the whole year. How can i file my 2010 taxes Your 2013 tax year covered a 12-month period. How can i file my 2010 taxes   You had no tax liability for 2013 if your total tax (defined later under Total tax for 2013—line 14b ) was zero or you did not have to file an income tax return. How can i file my 2010 taxes Please click here for the text description of the image. How can i file my 2010 taxes Figure 2-A: Do You Have To Pay Estimated Tax? Who Must Pay Estimated Tax If you owed additional tax for 2013, you may have to pay estimated tax for 2014. How can i file my 2010 taxes You can use the following general rule as a guide during the year to see if you will have enough withholding, or should increase your withholding or make estimated tax payments. How can i file my 2010 taxes General Rule In most cases, you must pay estimated tax for 2014 if both of the following apply. How can i file my 2010 taxes You expect to owe at least $1,000 in tax for 2014, after subtracting your withholding and refundable credits. How can i file my 2010 taxes You expect your withholding and refundable credits to be less than the smaller of: 90% of the tax to be shown on your 2014 tax return, or 100% of the tax shown on your 2013 tax return. How can i file my 2010 taxes Your 2013 tax return must cover all 12 months. How can i file my 2010 taxes Note. How can i file my 2010 taxes The percentages in (2a) or (2b) above may be different if you are a farmer, fisherman, or higher income taxpayer. How can i file my 2010 taxes See Special Rules , later. How can i file my 2010 taxes If the result from using the general rule above suggests that you will not have enough withholding, complete the 2014 Estimated Tax Worksheet for a more accurate calculation. How can i file my 2010 taxes Figure 2-A takes you through the general rule. How can i file my 2010 taxes You may find this helpful in determining if you must pay estimated tax. How can i file my 2010 taxes If all your income will be subject to income tax withholding, you probably do not need to pay estimated tax. How can i file my 2010 taxes Example 1. How can i file my 2010 taxes Jane Smart uses Figure 2-A and the following information to figure whether she should pay estimated tax for 2014. How can i file my 2010 taxes She files as head of household claiming her dependent son, takes the standard deduction, and expects no refundable credits for 2014. How can i file my 2010 taxes Expected adjusted gross income (AGI) for 2014 $82,800 AGI for 2013 $73,700 Total tax on 2013 return (Form 1040,  line 61) $  8,746 Total 2014 estimated tax (line 13c of the 2014 Estimated Tax Worksheet) $11,015 Tax expected to be withheld in 2014 $10,000 Jane's answer to Figure 2-A, box 1, is YES; she expects to owe at least $1,000 for 2014 after subtracting her withholding from her expected total tax ($11,015 − $10,000 = $1,015). How can i file my 2010 taxes Her answer to box 2a is YES; she expects her income tax withholding ($10,000) to be at least 90% of the tax to be shown on her 2014 return ($11,015 × 90% = $9,913. How can i file my 2010 taxes 50). How can i file my 2010 taxes Jane does not need to pay estimated tax. How can i file my 2010 taxes Example 2. How can i file my 2010 taxes The facts are the same as in Example 1, except that Jane expects only $8,700 tax to be withheld in 2014. How can i file my 2010 taxes Because that is less than $9,913. How can i file my 2010 taxes 50, her answer to box 2a is NO. How can i file my 2010 taxes Jane's answer to box 2b is also NO; she does not expect her income tax withholding ($8,700) to be at least 100% of the total tax shown on her 2013 return ($8,746). How can i file my 2010 taxes Jane must increase her withholding or pay estimated tax for 2014. How can i file my 2010 taxes Example 3. How can i file my 2010 taxes The facts are the same as in Example 2, except that the total tax shown on Jane's 2013 return was $8,600. How can i file my 2010 taxes Because she expects to have more than $8,600 withheld in 2014 ($8,700), her answer to box 2b is YES. How can i file my 2010 taxes Jane does not need to pay estimated tax for 2014. How can i file my 2010 taxes Married Taxpayers If you qualify to make joint estimated tax payments, apply the rules discussed here to your joint estimated income. How can i file my 2010 taxes You and your spouse can make joint estimated tax payments even if you are not living together. How can i file my 2010 taxes However, you and your spouse cannot make joint estimated tax payments if: You are legally separated under a decree of divorce or separate maintenance, You and your spouse have different tax years, Either spouse is a nonresident alien (unless that spouse elected to be treated as a resident alien for tax purposes). How can i file my 2010 taxes See Choosing Resident Alien Status in Publication 519, or Individuals of the same sex and opposite sex who are in registered domestic partnerships, civil unions, or other similar formal relationships that are not marriages under state law cannot make joint estimated tax payments. How can i file my 2010 taxes These individuals can take credit only for the estimated tax payments that he or she made. How can i file my 2010 taxes If you and your spouse cannot make joint estimated tax payments, apply these rules to your separate estimated income. How can i file my 2010 taxes Making joint or separate estimated tax payments will not affect your choice of filing a joint tax return or separate returns for 2014. How can i file my 2010 taxes 2013 separate returns and 2014 joint return. How can i file my 2010 taxes   If you plan to file a joint return with your spouse for 2014, but you filed separate returns for 2013, your 2013 tax is the total of the tax shown on your separate returns. How can i file my 2010 taxes You filed a separate return if you filed as single, head of household, or married filing separately. How can i file my 2010 taxes 2013 joint return and 2014 separate returns. How can i file my 2010 taxes   If you plan to file a separate return for 2014, but you filed a joint return for 2013, your 2013 tax is your share of the tax on the joint return. How can i file my 2010 taxes You file a separate return if you file as single, head of household, or married filing separately. How can i file my 2010 taxes   To figure your share of the tax on a joint return, first figure the tax both you and your spouse would have paid had you filed separate returns for 2013 using the same filing status for 2014. How can i file my 2010 taxes Then multiply the tax on the joint return by the following fraction. How can i file my 2010 taxes      The tax you would have paid had you filed a separate return   The total tax you and your spouse would have paid had you filed separate returns Example. How can i file my 2010 taxes Joe and Heather filed a joint return for 2013 showing taxable income of $48,500 and a tax of $6,386. How can i file my 2010 taxes Of the $48,500 taxable income, $40,100 was Joe's and the rest was Heather's. How can i file my 2010 taxes For 2014, they plan to file married filing separately. How can i file my 2010 taxes Joe figures his share of the tax on the 2013 joint return as follows: Tax on $40,100 based on separate return $5,960 Tax on $8,400 based on separate return 843 Total $6,803 Joe's percentage of total ($5,960 ÷ $6,803) 87. How can i file my 2010 taxes 6% Joe's share of tax on joint return  ($6,386 × 87. How can i file my 2010 taxes 6%) $5,594 Special Rules There are special rules for farmers, fishermen, and certain higher income taxpayers. How can i file my 2010 taxes Farmers and Fishermen If at least two-thirds of your gross income for 2013 or 2014 is from farming or fishing, substitute 662/3% for 90% in (2a) under General Rule , earlier. How can i file my 2010 taxes Gross income. How can i file my 2010 taxes   Your gross income is all income you receive in the form of money, goods, property, and services that is not exempt from tax. How can i file my 2010 taxes To determine whether two-thirds of your gross income for 2013 was from farming or fishing, use as your gross income the total of the income (not loss) amounts. How can i file my 2010 taxes Joint returns. How can i file my 2010 taxes   On a joint return, you must add your spouse's gross income to your gross income to determine if at least two-thirds of your total gross income is from farming or fishing. How can i file my 2010 taxes Gross income from farming. How can i file my 2010 taxes   This is income from cultivating the soil or raising agricultural commodities. How can i file my 2010 taxes It includes the following amounts. How can i file my 2010 taxes Income from operating a stock, dairy, poultry, bee, fruit, or truck farm. How can i file my 2010 taxes Income from a plantation, ranch, nursery, range, orchard, or oyster bed. How can i file my 2010 taxes Crop shares for the use of your land. How can i file my 2010 taxes Gains from sales of draft, breeding, dairy, or sporting livestock. How can i file my 2010 taxes   For 2013, gross income from farming is the total of the following amounts. How can i file my 2010 taxes Schedule F (Form 1040), Profit or Loss From Farming, line 9. How can i file my 2010 taxes Form 4835, Farm Rental Income and Expenses, line 7. How can i file my 2010 taxes Your share of the gross farming income from a partnership, S corporation, estate or trust, from: Schedule K-1 (Form 1065), Schedule K-1 (Form 1120S), or Schedule K-1 (Form 1041). How can i file my 2010 taxes Your gains from sales of draft, breeding, dairy, or sporting livestock shown on Form 4797, Sales of Business Property. How can i file my 2010 taxes   Wages you receive as a farm employee and wages you receive from a farm corporation are not gross income from farming. How can i file my 2010 taxes Gross income from fishing. How can i file my 2010 taxes   This is income from catching, taking, harvesting, cultivating, or farming any kind of fish, shellfish (for example, clams and mussels), crustaceans (for example, lobsters, crabs, and shrimp), sponges, seaweeds, or other aquatic forms of animal and vegetable life. How can i file my 2010 taxes   Gross income from fishing includes the following amounts. How can i file my 2010 taxes Schedule C (Form 1040), Profit or Loss From Business. How can i file my 2010 taxes Income for services as an officer or crew member of a vessel while the vessel is engaged in fishing. How can i file my 2010 taxes Your share of the gross fishing income from a partnership, S corporation, estate or trust, from: Schedule K-1 (Form 1065), Schedule K-1 (Form 1120S), or Schedule K-1 (Form 1041). How can i file my 2010 taxes Certain taxable interest and punitive damage awards received in connection with the Exxon Valdez litigation. How can i file my 2010 taxes Income for services normally performed in connection with fishing. How can i file my 2010 taxes Services normally performed in connection with fishing include: Shore service as an officer or crew member of a vessel engaged in fishing, and Services that are necessary for the immediate preservation of the catch, such as cleaning, icing, and packing the catch. How can i file my 2010 taxes Higher Income Taxpayers If your AGI for 2013 was more than $150,000 ($75,000 if your filing status for 2014 is married filing a separate return), substitute 110% for 100% in (2b) under General Rule , earlier. How can i file my 2010 taxes For 2013, AGI is the amount shown on Form 1040, line 37; Form 1040A, line 21; and Form 1040EZ, line 4. How can i file my 2010 taxes Note. How can i file my 2010 taxes This rule does not apply to farmers and fishermen. How can i file my 2010 taxes Aliens Resident and nonresident aliens also may have to pay estimated tax. How can i file my 2010 taxes Resident aliens should follow the rules in this publication, unless noted otherwise. How can i file my 2010 taxes Nonresident aliens should get Form 1040-ES (NR), U. How can i file my 2010 taxes S. How can i file my 2010 taxes Estimated Tax for Nonresident Alien Individuals. How can i file my 2010 taxes You are an alien if you are not a citizen or national of the United States. How can i file my 2010 taxes You are a resident alien if you either have a green card or meet the substantial presence test. How can i file my 2010 taxes For more information about withholding, the substantial presence test, and Form 1040-ES (NR), see Publication 519. How can i file my 2010 taxes Estates and Trusts Estates and trusts also must pay estimated tax. How can i file my 2010 taxes However, estates (and certain grantor trusts that receive the residue of the decedent's estate under the decedent's will) are exempt from paying estimated tax for the first 2 years after the decedent's death. How can i file my 2010 taxes Estates and trusts must use Form 1041-ES, Estimated Income Tax for Estates and Trusts, to figure and pay estimated tax. How can i file my 2010 taxes How To Figure Estimated Tax To figure your estimated tax, you must figure your expected AGI, taxable income, taxes, deductions, and credits for the year. How can i file my 2010 taxes When figuring your 2014 estimated tax, it may be helpful to use your income, deductions, and credits for 2013 as a starting point. How can i file my 2010 taxes Use your 2013 federal tax return as a guide. How can i file my 2010 taxes You can use Form 1040-ES to figure your estimated tax. How can i file my 2010 taxes Nonresident aliens use Form 1040-ES (NR) to figure estimated tax. How can i file my 2010 taxes You must make adjustments both for changes in your own situation and for recent changes in the tax law. How can i file my 2010 taxes Some of these changes are discussed under What's New for 2014 , earlier. How can i file my 2010 taxes For information about these and other changes in the law, visit the IRS website at IRS. How can i file my 2010 taxes gov. How can i file my 2010 taxes The instructions for Form 1040-ES include a worksheet to help you figure your estimated tax. How can i file my 2010 taxes Keep the worksheet for your records. How can i file my 2010 taxes 2014 Estimated Tax Worksheet Use Worksheet 2-1 to help guide you through the information about completing the 2014 Estimated Tax Worksheet. How can i file my 2010 taxes You can also find a copy of the worksheet in the Instructions for Form 1040-ES. How can i file my 2010 taxes Expected AGI—Line 1 Your expected AGI for 2014 (line 1) is your expected total income minus your expected adjustments to income. How can i file my 2010 taxes Total income. How can i file my 2010 taxes   Include in your total income all the income you expect to receive during the year, even income that is subject to withholding. How can i file my 2010 taxes However, do not include income that is tax exempt. How can i file my 2010 taxes   Total income includes all income and loss for 2014 that, if you had received it in 2013, would have been included on your 2013 tax return in the total on line 22 of Form 1040, line 15 of Form 1040A, or line 4 of Form 1040EZ. How can i file my 2010 taxes Social security and railroad retirement benefits. How can i file my 2010 taxes If you expect to receive social security or tier 1 railroad retirement benefits during 2014, use Worksheet 2-2 to figure the amount of expected taxable benefits you should include on line 1. How can i file my 2010 taxes Adjustments to income. How can i file my 2010 taxes   Be sure to subtract from your expected total income all of the adjustments you expect to take on your 2014 tax return. How can i file my 2010 taxes Self-employed. How can i file my 2010 taxes If you expect to have income from self-employment, use Worksheet 2-3 to figure your expected self-employment tax and your allowable deduction for self-employment tax. How can i file my 2010 taxes Include the amount from Worksheet 2-3 in your expected adjustments to income. How can i file my 2010 taxes If you file a joint return and both you and your spouse have net earnings from self-employment, each of you must complete a separate worksheet. How can i file my 2010 taxes Expected Taxable Income— Lines 2–5 Reduce your expected AGI for 2014 (line 1) by either your expected itemized deductions or your standard deduction and by your exemptions (lines 2 through 5). How can i file my 2010 taxes Itemized deductions—line 2. How can i file my 2010 taxes   If you expect to claim itemized deductions on your 2014 tax return, enter the estimated amount on line 2. How can i file my 2010 taxes   Itemized deductions are the deductions that can be claimed on Schedule A (Form 1040). How can i file my 2010 taxes    For 2014, your total itemized deductions may be reduced if your AGI is more than the amount shown next for your filing status. How can i file my 2010 taxes Single $254,200 Married filing jointly or qualifying widow(er) $305,050 Married filing separately $152,525 Head of household $279,650   If you expect your AGI to be more than this amount, use Worksheet 2-5 to figure the amount to enter on line 2. How can i file my 2010 taxes Standard deduction—line 2. How can i file my 2010 taxes   If you expect to claim the standard deduction on your 2014 tax return, enter the amount on line 2. How can i file my 2010 taxes Use Worksheet 2-4 to figure your standard deduction. How can i file my 2010 taxes No standard deduction. How can i file my 2010 taxes   The standard deduction for some individuals is zero. How can i file my 2010 taxes Your standard deduction will be zero if you: File a separate return and your spouse itemizes deductions, Are a dual-status alien, or File a return for a period of less than 12 months because you change your accounting period. How can i file my 2010 taxes Exemptions—line 4. How can i file my 2010 taxes   After you have subtracted either your expected itemized deductions or your standard deduction from your expected AGI, reduce the amount remaining by $3,950 for each exemption you expect to take on your 2014 tax return. How can i file my 2010 taxes If another person (such as your parent) can claim an exemption for you on his or her tax return, you cannot claim your own personal exemption. How can i file my 2010 taxes This is true even if the other person will not claim your exemption or the exemption will be reduced or eliminated under the phaseout rule. How can i file my 2010 taxes    For 2014, your deduction for personal exemption is reduced if your AGI is more than the amount shown next for your filing status. How can i file my 2010 taxes Single $254,200 Married filing jointly or qualifying widow(er) $305,050 Married filing separately $152,525 Head of household $279,650   If you expect your AGI to be more than this amount, use Worksheet 2-6 to figure the amount to enter on line 4. How can i file my 2010 taxes Expected Taxes and Credits— Lines 6–13c After you have figured your expected taxable income (line 5), follow the steps next to figure your expected taxes, credits, and total tax for 2014. How can i file my 2010 taxes Most people will have entries for only a few of these steps. How can i file my 2010 taxes However, you should check every step to be sure you do not overlook anything. How can i file my 2010 taxes Step 1. How can i file my 2010 taxes   Figure your expected income tax (line 6). How can i file my 2010 taxes Generally, you will use the 2014 Tax Rate Schedules, later, to figure your expected income tax. How can i file my 2010 taxes   However, see below for situations where you must use a different method to compute your estimated tax. How can i file my 2010 taxes Tax on child's investment income. How can i file my 2010 taxes   You must use a special method to figure tax on the income of the following children who have more than $2,000 of investment income. How can i file my 2010 taxes Children under age 18 at the end of 2014. How can i file my 2010 taxes The following children if their earned income is not more than half their support. How can i file my 2010 taxes Children age 18 at the end of 2014. How can i file my 2010 taxes Children who are full-time students over age 18 and under age 24 at the end of 2014. How can i file my 2010 taxes See Publication 929, Tax Rules for Children and Dependents. How can i file my 2010 taxes Although the ages and dollar amounts in the publication may be different in the 2014 revision, this reference will give you basic information for figuring the tax. How can i file my 2010 taxes Tax on net capital gain. How can i file my 2010 taxes   The regular income tax rates for individuals do not apply to a net capital gain. How can i file my 2010 taxes Instead, your net capital gain is taxed at a lower maximum rate. How can i file my 2010 taxes   The term “net capital gain” means the amount by which your net long-term capital gain for the year is more than your net short-term capital loss. How can i file my 2010 taxes Tax on capital gain and qualified dividends. How can i file my 2010 taxes If the amount on line 1 includes a net capital gain or qualified dividends, use Worksheet 2-7 to figure your tax. How can i file my 2010 taxes Note. How can i file my 2010 taxes For 2014, your capital gains and dividends rate will depend on your income. How can i file my 2010 taxes Tax if excluding foreign earned income or excluding or deducting foreign housing. How can i file my 2010 taxes If you expect to claim the foreign earned income exclusion or the housing exclusion or deduction on Form 2555 or Form 2555-EZ, use Worksheet 2-8 to figure your estimated tax. How can i file my 2010 taxes Step 2. How can i file my 2010 taxes   Total your expected taxes (line 8). How can i file my 2010 taxes Include on line 8 the sum of the following. How can i file my 2010 taxes Your tax on line 6. How can i file my 2010 taxes Your expected alternative minimum tax (AMT) from Form 6251, or included on Form 1040A. How can i file my 2010 taxes Your expected additional taxes from Form 8814, Parents' Election To Report Child's Interest and Dividends, and Form 4972, Tax on Lump-Sum Distributions. How can i file my 2010 taxes Any recapture of education credits. How can i file my 2010 taxes Step 3. How can i file my 2010 taxes   Subtract your expected credits (line 9). How can i file my 2010 taxes If you are using your 2013 return as a guide and filed Form 1040, your total credits for 2013 were shown on line 54. How can i file my 2010 taxes If you filed Form 1040A, your total credits for 2013 were on line 34. How can i file my 2010 taxes   If your credits on line 9 are more than your taxes on line 8, enter “-0-” on line 10 and go to Step 4. How can i file my 2010 taxes Step 4. How can i file my 2010 taxes   Add your expected self-employment tax (line 11). How can i file my 2010 taxes You already should have figured your self-employment tax (see Self-employed under Expected AGI—Line 1, earlier). How can i file my 2010 taxes Step 5. How can i file my 2010 taxes   Add your expected other taxes (line 12). How can i file my 2010 taxes   Other taxes include the following. How can i file my 2010 taxes Additional tax on early distributions from: An IRA or other qualified retirement plan, A tax-sheltered annuity, or A modified endowment contract entered into after June 20, 1988. How can i file my 2010 taxes Household employment taxes if: You will have federal income tax withheld from wages, pensions, annuities, gambling winnings, or other income, or You would be required to make estimated tax payments even if you did not include household employment taxes when figuring your estimated tax. How can i file my 2010 taxes Amounts written on Form 1040 on the line for “other taxes” (line 60 on the 2013 Form 1040). How can i file my 2010 taxes But, do not include recapture of a federal mortgage subsidy; tax on excess golden parachute payments; look-back interest due under section 167(g) or 460(b) of the Internal Revenue Code; excise tax on insider stock compensation from an expatriated corporation; uncollected social security and Medicare tax or RRTA tax on tips or group-term life insurance; or additional tax on advance payments of health coverage tax credit when not eligible. How can i file my 2010 taxes Repayment of the first-time homebuyer credit. How can i file my 2010 taxes See Form 5405. How can i file my 2010 taxes Additional Medicare Tax. How can i file my 2010 taxes A 0. How can i file my 2010 taxes 9% Additional Medicare Tax applies to your combined Medicare wages and self-employment income and/or your RRTA compensation that exceeds the amount listed in the following chart, based on your filing status. How can i file my 2010 taxes Filing Status Threshold Amount Married filing jointly $250,000 Married filing separately $125,000 Single $200,000 Head of household $200,000 Qualifying Widow(er) $200,000 Medicare wages and self-employment income are combined to determine if your income exceeds the threshold. How can i file my 2010 taxes A self-employment loss should not be considered for purposes of this tax. How can i file my 2010 taxes RRTA compensation should be separately compared to the threshold. How can i file my 2010 taxes Your employer is responsible for withholding the 0. How can i file my 2010 taxes 9% Additional Medicare Tax on Medicare wages or RRTA compensation it pays to you in excess of $200,000 in 2014. How can i file my 2010 taxes You should consider this withholding, if applicable, in determining whether you need to make an estimated payment. How can i file my 2010 taxes For more information on Additional Medicare Tax, go to IRS. How can i file my 2010 taxes gov and enter “Additional Medicare Tax” in the search box. How can i file my 2010 taxes Net Investment Income Tax (NIIT). How can i file my 2010 taxes The NIIT is 3. How can i file my 2010 taxes 8% of the lesser of your net investment income or the excess of your modified adjusted gross income over the amount listed in the following chart, based on your filing status. How can i file my 2010 taxes Filing Status Threshold Amount Married filing jointly $250,000 Married filing separately $125,000 Single $200,000 Head of household $200,000 Qualifying Widow(er) $250,000 For more information on Net Investment Income Tax, go to IRS. How can i file my 2010 taxes gov and enter “Net Investment Income Tax” in the search box. How can i file my 2010 taxes Step 6. How can i file my 2010 taxes   Subtract your refundable credit (line 13b). How can i file my 2010 taxes   To figure your expected fuel tax credit, do not include fuel tax for the first three quarters of the year that you expect to have refunded to you. How can i file my 2010 taxes   The result of steps 1 through 6 is your total estimated tax for 2014 (line 13c). How can i file my 2010 taxes Required Annual Payment— Line 14c On lines 14a through 14c, figure the total amount you must pay for 2014, through withholding and estimated tax payments, to avoid paying a penalty. How can i file my 2010 taxes General rule. How can i file my 2010 taxes   The total amount you must pay is the smaller of: 90% of your total expected tax for 2014, or 100% of the total tax shown on your 2013 return. How can i file my 2010 taxes Your 2013 tax return must cover all 12 months. How can i file my 2010 taxes Special rules. How can i file my 2010 taxes   There are special rules for higher income taxpayers and for farmers and fishermen. How can i file my 2010 taxes Higher income taxpayers. How can i file my 2010 taxes   If your AGI for 2013 was more than $150,000 ($75,000 if your filing status for 2014 is married filing separately), substitute 110% for 100% in (2) above. How can i file my 2010 taxes This rule does not apply to farmers and fishermen. How can i file my 2010 taxes For 2013, AGI is the amount shown on Form 1040, line 37; Form 1040A, line 21; and Form 1040EZ, line 4. How can i file my 2010 taxes Example. How can i file my 2010 taxes   Jeremy Martin's total tax on his 2013 return was $42,581, and his expected tax for 2014 is $71,253. How can i file my 2010 taxes His 2013 AGI was $180,000. How can i file my 2010 taxes Because Jeremy had more than $150,000 of AGI in 2013, he figures his required annual payment as follows. How can i file my 2010 taxes He determines that 90% of his expected tax for 2014 is $64,128 (. How can i file my 2010 taxes 90 × $71,253). How can i file my 2010 taxes Next, he determines that 110% of the tax shown on his 2013 return is $46,839 (1. How can i file my 2010 taxes 10 x $42,581). How can i file my 2010 taxes Finally, he determines that his required annual payment is $46,839, the smaller of the two. How can i file my 2010 taxes Farmers and fishermen. How can i file my 2010 taxes   If at least two-thirds of your gross income for 2013 or 2014 is from farming or fishing, your required annual payment is the smaller of: 662/3% (. How can i file my 2010 taxes 6667) of your total tax for 2014, or 100% of the total tax shown on your 2013 return. How can i file my 2010 taxes (Your 2013 tax return must cover all 12 months. How can i file my 2010 taxes )   For definitions of “gross income from farming” and “gross income from fishing,” see Farmers and Fishermen , under Special Rules discussed earlier. How can i file my 2010 taxes Total tax for 2013—line 14b. How can i file my 2010 taxes   Your 2013 total tax, if you filed Form 1040, is the amount on line 61 reduced by the following. How can i file my 2010 taxes Unreported social security and Medicare tax or RRTA tax from Forms 4137 or 8919 (line 57). How can i file my 2010 taxes The following amounts from Form 5329 included on line 58. How can i file my 2010 taxes Any tax on excess contributions to IRAs, Archer MSAs, Coverdell education savings accounts, and health savings accounts. How can i file my 2010 taxes Any tax on excess accumulations in qualified retirement plans. How can i file my 2010 taxes The following write-ins on line 60. How can i file my 2010 taxes Excise tax on excess golden parachute payments (identified as “EPP”). How can i file my 2010 taxes Excise tax on insider stock compensation from an expatriated corporation (identified as “ISC”). How can i file my 2010 taxes Look-back interest due under section 167(g) (identified as “From Form 8866”). How can i file my 2010 taxes Look-back interest due under section 460(b) (identified as “From Form 8697”). How can i file my 2010 taxes Recapture of federal mortgage subsidy (identified as “FMSR”). How can i file my 2010 taxes Additional tax on advance payments of health coverage tax credit when not eligible (identified as “HCTC”). How can i file my 2010 taxes Uncollected social security and Medicare tax or RRTA tax on tips or group-term life insurance (identified as “UT”). How can i file my 2010 taxes Any refundable credit amounts. How can i file my 2010 taxes   If you filed Form 1040A, your 2013 total tax is the amount on line 35 reduced by any refundable credits. How can i file my 2010 taxes   If you filed Form 1040EZ, your 2013 total tax is the amount on line 10 reduced by the amount on line 8a. How can i file my 2010 taxes Total Estimated Tax Payments Needed—Line 16a Use lines 15 and 16a to figure the total estimated tax you may be required to pay for 2014. How can i file my 2010 taxes Subtract your expected withholding from your required annual payment (line 14c). How can i file my 2010 taxes You usually must pay this difference in four equal installments. How can i file my 2010 taxes See When To Pay Estimated Tax and How To Figure Each Payment . How can i file my 2010 taxes You do not have to pay estimated tax if: Line 14c minus line 15 is zero or less, or Line 13c minus line 15 is less than $1,000. How can i file my 2010 taxes Withholding—line 15. How can i file my 2010 taxes   Your expected withholding for 2014 (line 15) includes the income tax you expect to be withheld from all sources (wages, pensions and annuities, etc. How can i file my 2010 taxes ). How can i file my 2010 taxes It includes excess social security, and tier 1 railroad retirement tax you expect to be withheld from your wages and compensation. How can i file my 2010 taxes For this purpose, you will have excess social security or tier 1 railroad retirement tax withholding for 2014 only if your wages and compensation from two or more employers are more than $117,000. How can i file my 2010 taxes See Excess Social Security or Railroad Retirement Tax Withholding in chapter 3. How can i file my 2010 taxes   It also includes Additional Medicare Tax you expect to be withheld from your wages or compensation. How can i file my 2010 taxes Your employer is responsible for withholding the 0. How can i file my 2010 taxes 9% Additional Medicare Tax on Medicare wages or RRTA compensation it pays to you in excess of $200,000. How can i file my 2010 taxes When To Pay Estimated Tax For estimated tax purposes, the year is divided into four payment periods. How can i file my 2010 taxes Each period has a specific payment due date. How can i file my 2010 taxes If you do not pay enough tax by the due date of each of the payment periods, you may be charged a penalty even if you are due a refund when you file your income tax return. How can i file my 2010 taxes If a payment is mailed, the date of the U. How can i file my 2010 taxes S. How can i file my 2010 taxes postmark is considered the date of payment. How can i file my 2010 taxes The payment periods and due dates for estimated tax payments are shown next. How can i file my 2010 taxes For exceptions to the dates listed, see Saturday, Sunday, holiday rule below. How can i file my 2010 taxes For the period: Due date: Jan. How can i file my 2010 taxes 11 – March 31 April 15 April 1 – May 31 June 16 June 1 – August 31 September 15 Sept. How can i file my 2010 taxes 1 – Dec. How can i file my 2010 taxes 31 January 15  next year2 1If your tax year does not begin on January 1,  see Fiscal year taxpayers . How can i file my 2010 taxes 2See January payment . How can i file my 2010 taxes Saturday, Sunday, holiday rule. How can i file my 2010 taxes   If the due date for an estimated tax payment falls on a Saturday, Sunday, or legal holiday, the payment will be on time if you make it on the next day that is not a Saturday, Sunday, or a holiday. How can i file my 2010 taxes January payment. How can i file my 2010 taxes   If you file your 2014 Form 1040 or Form 1040A by February 2, 2015, and pay the rest of the tax you owe, you do not need to make the payment due on January 15, 2015. How can i file my 2010 taxes Example. How can i file my 2010 taxes Janet Adams does not pay any estimated tax for 2014. How can i file my 2010 taxes She files her 2014 income tax return and pays the balance due shown on her return on January 26, 2015. How can i file my 2010 taxes Janet's estimated tax for the fourth payment period is considered to have been paid on time. How can i file my 2010 taxes However, she may owe a penalty for not making the first three estimated tax payments, if required. How can i file my 2010 taxes Any penalty for not making those payments will be figured up to January 26, 2015. How can i file my 2010 taxes Fiscal year taxpayers. How can i file my 2010 taxes   If your tax year does not start on January 1, your payment due dates are: The 15th day of the 4th month of your fiscal year, The 15th day of the 6th month of your fiscal year, The 15th day of the 9th month of your fiscal year, and The 15th day of the 1st month after the end of your fiscal year. How can i file my 2010 taxes   You do not have to make the last payment listed above if you file your income tax return by the last day of the first month after the end of your fiscal year and pay all the tax you owe with your return. How can i file my 2010 taxes When To Start You do not have to make estimated tax payments until you have income on which you will owe income tax. How can i file my 2010 taxes If you have income subject to estimated tax during the first payment period, you must make your first payment by the due date for the first payment period. How can i file my 2010 taxes You have several options when paying estimated taxes. How can i file my 2010 taxes You can: apply an overpayment from the previous tax year, pay all your estimated tax by the due date of your first payment, or pay it in installments. How can i file my 2010 taxes If you choose to pay in installments, make your first payment by the due date for the first payment period. How can i file my 2010 taxes Make your remaining installment payments by the due dates for the later periods. How can i file my 2010 taxes To avoid any estimated tax penalties, all installments must be paid by their due date and for the required amount. How can i file my 2010 taxes No income subject to estimated tax during first period. How can i file my 2010 taxes   If you do not have income subject to estimated tax until a later payment period, you must make your first payment by the due date for that period. How can i file my 2010 taxes You can pay your entire estimated tax by the due date for that period or you can pay it in installments by the due date for that period and the due dates for the remaining periods. How can i file my 2010 taxes Table 2-1 shows the dates for making installment payments. How can i file my 2010 taxes    Table 2-1. How can i file my 2010 taxes Due Dates for Estimated Tax Installment Payments If you first have income on which you must pay estimated tax: Make a payment  by:* Make later  installments  by:* Before April 1 April 15 June 16     Sept. How can i file my 2010 taxes 15     Jan. How can i file my 2010 taxes 15 next year April 1–May 31 June 16 Sept. How can i file my 2010 taxes 15     Jan. How can i file my 2010 taxes 15 next year June 1–Aug. How can i file my 2010 taxes 31 Sept. How can i file my 2010 taxes 15 Jan. How can i file my 2010 taxes 15 next year After Aug. How can i file my 2010 taxes 31 Jan. How can i file my 2010 taxes 15 next year (None) *See January payment and Saturday, Sunday, holiday rule . How can i file my 2010 taxes How much to pay to avoid penalty. How can i file my 2010 taxes   To determine how much you should pay by each payment due date, see How To Figure Each Payment , later. How can i file my 2010 taxes Farmers and Fishermen If at least two-thirds of your gross income for 2013 or 2014 is from farming or fishing, you have only one payment due date for your 2014 estimated tax, January 15, 2015. How can i file my 2010 taxes The due dates for the first three payment periods, discussed under When To Pay Estimated Tax , earlier, do not apply to you. How can i file my 2010 taxes If you file your 2014 Form 1040 by March 2, 2015, and pay all the tax you owe at that time, you do not need to make an estimated tax payment. How can i file my 2010 taxes Fiscal year farmers and fishermen. How can i file my 2010 taxes   If you are a farmer or fisherman, but your tax year does not start on January 1, you can either: Pay all your estimated tax by the 15th day after the end of your tax year, or File your return and pay all the tax you owe by the 1st day of the 3rd month after the end of your tax year. How can i file my 2010 taxes How To Figure Each Payment After you have figured your total estimated tax, figure how much you must pay by the due date of each payment period. How can i file my 2010 taxes You should pay enough by each due date to avoid a penalty for that period. How can i file my 2010 taxes If you do not pay enough during any payment period, you may be charged a penalty even if you are due a refund when you file your tax return. How can i file my 2010 taxes The penalty is discussed in chapter 4. How can i file my 2010 taxes Regular Installment Method If your first estimated tax payment is due April 15, 2014, you can figure your required payment for each period by dividing your annual estimated tax due (line 16a of the 2014 Estimated Tax Worksheet (Worksheet 2-1)) by 4. How can i file my 2010 taxes Enter this amount on line 17. How can i file my 2010 taxes However, use this method only if your income is basically the same throughout the year. How can i file my 2010 taxes Change in estimated tax. How can i file my 2010 taxes   After you make an estimated tax payment, changes in your income, adjustments, deductions, credits, or exemptions may make it necessary for you to refigure your estimated tax. How can i file my 2010 taxes Pay the unpaid balance of your amended estimated tax by the next payment due date after the change or in installments by that date and the due dates for the remaining payment periods. How can i file my 2010 taxes If you do not receive your income evenly throughout the year, your required estimated tax payments may not be the same for each period. How can i file my 2010 taxes See Annualized Income Installment Method . How can i file my 2010 taxes Amended estimated tax. How can i file my 2010 taxes If you refigure your estimated tax during the year, or if your first estimated tax payment is due after April 15, 2014, figure your required payment for each remaining payment period using Worksheet 2-14. How can i file my 2010 taxes Example. How can i file my 2010 taxes Early in 2014, Mira Roberts figures that her estimated tax due is $1,800. How can i file my 2010 taxes She makes estimated tax payments on April 15 and June 16 of $450 each ($1,800 ÷ 4). How can i file my 2010 taxes On July 10, she sells investment property at a gain. How can i file my 2010 taxes Her refigured estimated tax is $4,100. How can i file my 2010 taxes Her required estimated tax payment for the third payment period is $2,175, as shown in her filled-in Worksheet 2-14. How can i file my 2010 taxes If Mira's estimated tax does not change again, her required estimated tax payment for the fourth payment period will be $1,025. How can i file my 2010 taxes Worksheet 2-14. How can i file my 2010 taxes Amended Estimated Tax Worksheet—Illustrated               1. How can i file my 2010 taxes Amended total estimated tax due 1. How can i file my 2010 taxes $4,100 2. How can i file my 2010 taxes Multiply line 1 by:           50% (. How can i file my 2010 taxes 50) if next payment is due June 16, 2014           75% (. How can i file my 2010 taxes 75) if next payment is due September 15,  2014           100% (1. How can i file my 2010 taxes 00) if next payment is due January 15,  2015 2. How can i file my 2010 taxes 3,075     3. How can i file my 2010 taxes Estimated tax payments for all previous periods 3. How can i file my 2010 taxes 900     4. How can i file my 2010 taxes Next required payment: Subtract line 3 from line 2 and enter the result (but not less than zero) here and on your payment voucher for your next required payment 4. How can i file my 2010 taxes $2,175       Note. How can i file my 2010 taxes If the payment on line 4 is due January 15, 2015, stop here. How can i file my 2010 taxes Otherwise, go to line 5. How can i file my 2010 taxes         5. How can i file my 2010 taxes Add lines 3 and 4 5. How can i file my 2010 taxes 3,075 6. How can i file my 2010 taxes Subtract line 5 from line 1 and enter the result (but not less than zero) 6. How can i file my 2010 taxes 1,025 7. How can i file my 2010 taxes Each following required payment: If the payment on line 4 is due June 16, 2014, enter one-half of the amount on line 6 here and on the payment vouchers for your payments due September 15, 2014, and January 15, 2015. How can i file my 2010 taxes If the amount on line 4 is due September 15, 2014, enter the amount from line 6 here and on the payment voucher for your payment due January 15, 2015 7. How can i file my 2010 taxes $1,025 Worksheet 2-14. How can i file my 2010 taxes Amended Estimated Tax Worksheet—Blank               1. How can i file my 2010 taxes Amended total estimated tax due 1. How can i file my 2010 taxes   2. How can i file my 2010 taxes Multiply line 1 by:           50% (. How can i file my 2010 taxes 50) if next payment is due June 16, 2014           75% (. How can i file my 2010 taxes 75) if next payment is due September 15,  2014           100% (1. How can i file my 2010 taxes 00) if next payment is due January 15,  2015 2. How can i file my 2010 taxes       3. How can i file my 2010 taxes Estimated tax payments for all previous periods 3. How can i file my 2010 taxes       4. How can i file my 2010 taxes Next required payment: Subtract line 3 from line 2 and enter the result (but not less than zero) here and on your payment voucher for your next required payment 4. How can i file my 2010 taxes         Note. How can i file my 2010 taxes If the payment on line 4 is due January 15, 2015, stop here. How can i file my 2010 taxes Otherwise, go to line 5. How can i file my 2010 taxes         5. How can i file my 2010 taxes Add lines 3 and 4 5. How can i file my 2010 taxes   6. How can i file my 2010 taxes Subtract line 5 from line 1 and enter the result (but not less than zero) 6. How can i file my 2010 taxes   7. How can i file my 2010 taxes Each following required payment: If the payment on line 4 is due June 16, 2014, enter one-half of the amount on line 6 here and on the payment vouchers for your payments due September 15, 2014, and January 15, 2015. How can i file my 2010 taxes If the amount on line 4 is due September 15, 2014, enter the amount from line 6 here and on the payment voucher for your payment due January 15, 2015 7. How can i file my 2010 taxes   Underpayment penalty. How can i file my 2010 taxes   The penalty is figured separately for each payment period. How can i file my 2010 taxes If you figure your payments using the regular installment method and later refigure your payments because of an increase in income, you may be charged a penalty for underpayment of estimated tax for the period(s) before you changed your payments. How can i file my 2010 taxes To see how you may be able to avoid or reduce this penalty, see Annualized Income Installment Method (Schedule AI) in chapter 4. How can i file my 2010 taxes Annualized Income Installment Method If you do not receive your income evenly throughout the year (for example, your income from a repair shop you operate is much larger in the summer than it is during the rest of the year), your required estimated tax payment for one or more periods may be less than the amount figured using the regular installment method. How can i file my 2010 taxes The annualized income installment method annualizes your tax at the end of each period based on a reasonable estimate of your income, deductions, and other items relating to events that occurred from the beginning of the tax year through the end of the period. How can i file my 2010 taxes To see whether you can pay less for any period, complete the 2014 Annualized Estimated Tax Worksheet (Worksheet 2-9). How can i file my 2010 taxes You first must complete the 2014 Estimated Tax Worksheet (Worksheet 2-1) through line 16b. How can i file my 2010 taxes Use the result you figure on line 32 of Worksheet 2-9 to make your estimated tax payments and complete your payment vouchers. How can i file my 2010 taxes Note. How can i file my 2010 taxes If you use the annualized income installment method to figure your estimated tax payments, you must file Form 2210 with your 2014 tax return. How can i file my 2010 taxes See Annualized Income Installment Method (Schedule AI) in chapter 4 for more information. How can i file my 2010 taxes Instructions for the 2014 Annualized Estimated Tax Worksheet (Worksheet 2-9) Use Worksheet 2-9 to help you follow these instructions. How can i file my 2010 taxes The purpose of this worksheet is to determine your estimated tax liability as your income accumulates throughout the year, rather than dividing your entire year's estimated tax liability by four as if your income was earned equally throughout the year. How can i file my 2010 taxes The top of the worksheet shows the dates for each payment period. How can i file my 2010 taxes The periods build; that is, each period includes all previous periods. How can i file my 2010 taxes After the end of each payment period, complete the corresponding worksheet column to figure the payment due for that period. How can i file my 2010 taxes Line 1. How can i file my 2010 taxes   Enter your AGI for the period. How can i file my 2010 taxes This is your gross income for the period, including your share of partnership or S corporation income or loss, minus your adjustments to income for that period. How can i file my 2010 taxes See Expected AGI—Line 1 , earlier. How can i file my 2010 taxes Self-employment income. How can i file my 2010 taxes   If you had self-employment income, first complete Section B of this worksheet. How can i file my 2010 taxes Use the amounts on line 43 when figuring your expected AGI to enter in each column of Section A, line 1. How can i file my 2010 taxes Line 4. How can i file my 2010 taxes   Be sure to consider all deduction limits figured on Schedule A (Form 1040), such as reducing your medical expenses by 10% (7. How can i file my 2010 taxes 5% if either you or your spouse was born before January 2, 1950) or reducing certain miscellaneous deductions by 2% of your AGI. How can i file my 2010 taxes Figure your deduction limits using your expected AGI in the corresponding column of line 1 (2014 Annualized Estimated Tax Worksheet (Worksheet 2-9)). How can i file my 2010 taxes Line 6. How can i file my 2010 taxes   Multiply line 4 by line 5 and enter the result on line 6 unless line 3 is more than $305,050 if married filing jointly or qualifying widow(er), $279,650 if head of household, $254,200 if single, or $152,525 if married filing separately. How can i file my 2010 taxes In that case, use Worksheet 2-10 to figure the amount to enter on line 6. How can i file my 2010 taxes Complete Worksheet 2–10 for each period, as necessary. How can i file my 2010 taxes Line 7. How can i file my 2010 taxes   If you will not itemize your deductions, use Worksheet 2-4 to figure your standard deduction. How can i file my 2010 taxes Line 10. How can i file my 2010 taxes   Multiply $3,950 by your total expected exemptions and enter the result on line 10 unless line 3 is more than $305,050 if married filing jointly or qualifying widow(er), $279,650 if head of household, $254,200 if single, or $152,525 if married filing separately. How can i file my 2010 taxes   In that case, use Worksheet 2-11 to figure the amount to enter on line 10. How can i file my 2010 taxes Line 12. How can i file my 2010 taxes   Generally, you will use the Tax Rate Schedules to figure the tax on your annualized income. How can i file my 2010 taxes However, see below for situations where you must use a different method to compute your estimated tax. How can i file my 2010 taxes Tax on child's investment income. How can i file my 2010 taxes   You must use a special method to figure tax on the income of the following children who have more than $2,000 of investment income. How can i file my 2010 taxes Children under age 18 at the end of 2014. How can i file my 2010 taxes The following children if their earned income is not more than half their support. How can i file my 2010 taxes Children age 18 at the end of 2014. How can i file my 2010 taxes Children who are full-time students over age 18 and under age 24 at the end of 2014. How can i file my 2010 taxes See Publication 929. How can i file my 2010 taxes Tax on net capital gain. How can i file my 2010 taxes   The regular income tax rates for individuals do not apply to a net capital gain. How can i file my 2010 taxes Instead, your net capital gain is taxed at a lower maximum rate. How can i file my 2010 taxes   The term “net capital gain” means the amount by which your net long-term capital gain for the year is more than your net short-term capital loss. How can i file my 2010 taxes Tax on qualified dividends and capital gains. How can i file my 2010 taxes   For 2014, your capital gain and dividends rate will depend on your income. How can i file my 2010 taxes Tax on capital gain or qualified dividends. How can i file my 2010 taxes If the amount on line 1 includes a net capital gain or qualified dividends, use Worksheet 2-12 to figure the amount to enter on line 12. How can i file my 2010 taxes Tax if excluding foreign earned income or excluding or deducting foreign housing. How can i file my 2010 taxes If you expect to claim the foreign earned income exclusion or the housing exclusion or deduction on Form 2555 or Form 2555-EZ, use Worksheet 2-13 to figure the amount to enter on line 12. How can i file my 2010 taxes Line 13. How can i file my 2010 taxes   If you file Form 1040, add the tax from Forms 8814, 4972, and 6251 for the period. How can i file my 2010 taxes If you file Form 1040A, add the amount from the Alternative Minimum Tax Worksheet found in the instructions. How can i file my 2010 taxes Also include any recapture of an education credit for each period. How can i file my 2010 taxes You may owe this tax if you claimed an education credit in an earlier year and you received either tax-free educational assistance or a refund of qualifying expenses for the same student after filing your 2013 return. How can i file my 2010 taxes   Use the 2013 forms or worksheets to see if you will owe any of the taxes discussed above. How can i file my 2010 taxes Figure the tax based on your income and deductions during the period shown in the column headings. How can i file my 2010 taxes Multiply this amount by the annualization amounts shown for each column on line 2 of the 2014 Annualized Estimated Tax Worksheet (Worksheet 2-9). How can i file my 2010 taxes Enter the result on line 13 of this worksheet. How can i file my 2010 taxes Line 15. How can i file my 2010 taxes   Include all the nonrefundable credits you expect to claim because of events that will occur during the period. How can i file my 2010 taxes Note. How can i file my 2010 taxes When figuring your credits for each period, annualize any item of income or deduction to figure each credit. How can i file my 2010 taxes For example, if you need to use your AGI to figure a credit, use line 3 of Worksheet 2-9 to figure the credit for each column. How can i file my 2010 taxes Line 18. How can i file my 2010 taxes   Add your expected other taxes. How can i file my 2010 taxes   Other taxes include the following. How can i file my 2010 taxes Additional tax on early distributions from: An IRA or other qualified retirement plan, A tax-sheltered annuity, or A modified endowment contract entered into after June 20, 1988. How can i file my 2010 taxes Household employment taxes if: You will have federal income tax withheld from wages, pensions, annuities, gambling winnings, or other income, or You would be required to make estimated tax payments even if you did not include household employment taxes when figuring your estimated tax. How can i file my 2010 taxes Amounts on Form 1040 written on the line for “other taxes” (line 60 on the 2013 Form 1040). How can i file my 2010 taxes But do not include recapture of a federal mortgage subsidy; tax on excess golden parachute payments; look-back interest due under section 167(g) or 460(b) of the Internal Revenue Code; excise tax on insider stock compensation from an expatriated corporation; uncollected social security, Medicare, or RRTA tax on tips or group-term life insurance; or additional tax on advance payments of health coverage tax credit when not eligible. How can i file my 2010 taxes Repayment of the first-time homebuyer credit if the home will cease to be your main home in 2014. How can i file my 2010 taxes See Form 5405 for exceptions. How can i file my 2010 taxes Additional Medicare Tax. How can i file my 2010 taxes A 0. How can i file my 2010 taxes 9% Additional Medicare Tax applies to your combined Medicare wages and self-employment income and/or your RRTA compensation that exceeds the amount listed in the following chart, based on your filing status. How can i file my 2010 taxes Filing Status Threshold Amount Married filing jointly $250,000 Married filing separately $125,000 Single $200,000 Head of household $200,000 Qualifying Widow(er) $200,000 Medicare wages and self-employment income are combined to determine if your income exceeds the threshold. How can i file my 2010 taxes A self-employment loss should not be considered for purposes of this tax. How can i file my 2010 taxes RRTA compensation should be separately compared to the threshold. How can i file my 2010 taxes Your employer is responsible for withholding the 0. How can i file my 2010 taxes 9% Additional Medicare Tax on Medicare wages or RRTA compensation it pays you in excess of $200,000 in 2014. How can i file my 2010 taxes You should consider this withholding, if applicable, in determining whether you need to make an estimated payment. How can i file my 2010 taxes For more information on Additional Medicare Tax, go to IRS. How can i file my 2010 taxes gov and enter “Additional Medicare Tax” in the search box. How can i file my 2010 taxes Net Investment Income Tax (NIIT). How can i file my 2010 taxes The NIIT is 3. How can i file my 2010 taxes 8% of the lesser of your net investment income or the excess of your modified adjusted gross income over a specified threshold amount. How can i file my 2010 taxes Threshold amounts: Filing Status Threshold Amount Married filing jointly $250,000 Married filing separately $125,000 Single $200,000 Head of household $200,000 Qualifying Widow(er) $250,000 For more information on Net Investment Income Tax, go to IRS. How can i file my 2010 taxes gov and enter “Net Investment Income Tax” in the search box. How can i file my 2010 taxes Line 20. How can i file my 2010 taxes   Include all the refundable credits (other than withholding credits) you can claim because of events that occurred during the period. How can i file my 2010 taxes Note. How can i file my 2010 taxes When figuring your refundable credits for each period, annualize any item of income or deduction used to figure each credit. How can i file my 2010 taxes Line 29. How can i file my 2010 taxes   If line 28 is smaller than line 25 and you are not certain of the estimate of your 2014 tax, you can avoid a penalty by entering the amount from line 25 on line 29. How can i file my 2010 taxes Line 31. How can i file my 2010 taxes   For each period, include estimated tax payments made and any excess social security and railroad retirement tax. How can i file my 2010 taxes   Also include estimated federal income tax withholding. How can i file my 2010 taxes One-fourth of your estimated withholding is considered withheld on the due date of each payment period. How can i file my 2010 taxes To figure the amount to include on line 31 for each period, multiply your total expected withholding for 2014 by: 25% (. How can i file my 2010 taxes 25) for the first period, 50% (. How can i file my 2010 taxes 50) for the second period, 75% (. How can i file my 2010 taxes 75) for the third period, and 100% (1. How can i file my 2010 taxes 00) for the fourth period. How can i file my 2010 taxes   However, you may choose to include your withholding according to the actual dates on which the amounts will be withheld. How can i file my 2010 taxes For each period, include withholding made from the beginning of the period up to and including the payment due date. How can i file my 2010 taxes You can make this choice separately for the taxes withheld from your wages and all other withholding. How can i file my 2010 taxes For an explanation of what to include in withholding, see Total Estimated Tax Payments Needed—Line 16a , earlier. How can i file my 2010 taxes Nonresident aliens. How can i file my 2010 taxes   If you will file Form 1040NR and you do not receive wages as an employee subject to U. How can i file my 2010 taxes S. How can i file my 2010 taxes income tax withholding, the instructions for the worksheet are modified as follows. How can i file my 2010 taxes Skip column (a). How can i file my 2010 taxes On line 1, enter your income for the period that is effectively connected with a U. How can i file my 2010 taxes S. How can i file my 2010 taxes trade or business. How can i file my 2010 taxes On line 21, increase your entry by the amount determined by multiplying your income for the period that is not effectively connected with a U. How can i file my 2010 taxes S. How can i file my 2010 taxes trade or business by the following. How can i file my 2010 taxes 72% for column (b). How can i file my 2010 taxes 45% for column (c). How can i file my 2010 taxes 30% for column (d). How can i file my 2010 taxes However, if you can use a treaty rate lower than 30%, use the percentages determined by multiplying your treaty rate by 2. How can i file my 2010 taxes 4, 1. How can i file my 2010 taxes 5, and 1, respectively. How can i file my 2010 taxes On line 26, enter one-half of the amount from line 16c of the Form 1040-ES (NR) 2014 Estimated Tax Worksheet in column (b), and one-fourth in columns (c) and (d) of Worksheet 2-9. How can i file my 2010 taxes On lines 24 and 27, skip column (b). How can i file my 2010 taxes On line 31, if you do not use the actual withholding method, include one-half of your total expected withholding in column (b) and one-fourth in columns (c) and (d). How can i file my 2010 taxes See Publication 519 for more information. How can i file my 2010 taxes Estimated Tax Payments Not Required You do not have to pay estimated tax if your withholding in each payment period is at least as much as: One-fourth of your required annual payment, or Your required annualized income installment for that period. How can i file my 2010 taxes You also do not have to pay estimated tax if you will pay enough through withholding to keep the amount you will owe with your return under $1,000. How can i file my 2010 taxes How To Pay Estimated Tax There are several ways to pay estimated tax. How can i file my 2010 taxes Credit an overpayment on your 2013 return to your 2014 estimated tax. How can i file my 2010 taxes Pay by direct transfer from your bank account, or pay by credit or debit card using a pay-by-phone system or the Internet. How can i file my 2010 taxes Send in your payment (check or money order) with a payment voucher from Form 1040-ES. How can i file my 2010 taxes Credit an Overpayment If you show an overpayment of tax after completing your Form 1040 or Form 1040A for 2013, you can apply part or all of it to your estimated tax for 2014. How can i file my 2010 taxes On Form 1040, or Form 1040A, enter the amount you want credited to your estimated tax rather than refunded. How can i file my 2010 taxes Take the amount you have credited into account when figuring your estimated tax payments. How can i file my 2010 taxes If you timely file your 2013 return, treat the credit as a payment made on April 15, 2014. How can i file my 2010 taxes If you are a beneficiary of an estate or trust, and the trustee elects to credit 2014 trust payments of estimated tax to you, you can treat the amount credited as paid by you on January 15, 2015. How can i file my 2010 taxes If you choose to have an overpayment of tax credited to your estimated tax, you cannot have any of that amount refunded to you until you file your tax return for the following year. How can i file my 2010 taxes You also cannot use that overpayment in any other way. How can i file my 2010 taxes Example. How can i file my 2010 taxes When Kathleen finished filling out her 2013 tax return, she saw that she had overpaid her taxes by $750. How can i file my 2010 taxes Kathleen knew she would owe additional tax in 2014. How can i file my 2010 taxes She credited $600 of the overpayment to her 2014 estimated tax and had the remaining $150 refunded to her. How can i file my 2010 taxes In September, she amended her 2013 return by filing Form 1040X, Amended U. How can i file my 2010 taxes S. How can i file my 2010 taxes Individual Income Tax Return. How can i file my 2010 taxes It turned out that she owed $250 more in tax than she had thought. How can i file my 2010 taxes This reduced her 2013 overpayment from $750 to $500. How can i file my 2010 taxes Because the $750 had already been applied to her 2014 estimated tax or refunded to her, the IRS billed her for the additional $250 she owed, plus penalties and interest. How can i file my 2010 taxes Kathleen could not use any of the $600 she had credited to her 2014 estimated tax to pay this bill. How can i file my 2010 taxes Pay Online Paying online is convenient and secure and helps make sure we get your payments on time. How can i file my 2010 taxes You can make your estimated tax payments online when you e-file or at any time during the year. How can i file my 2010 taxes You can pay using either of the following electronic payment methods. How can i file my 2010 taxes Direct transfer from your bank account. How can i file my 2010 taxes Credit or debit card. How can i file my 2010 taxes To pay your taxes online or for more information, go to www. How can i file my 2010 taxes irs. How can i file my 2010 taxes gov/e-pay. How can i file my 2010 taxes Pay by Phone Paying by phone is another safe and secure method of paying electronically. How can i file my 2010 taxes Use one of the following methods. How can i file my 2010 taxes Direct transfer from your bank account. How can i file my 2010 taxes Credit or debit card. How can i file my 2010 taxes To pay by direct transfer from your bank account, call EFTPS Customer Service at 1-800-555-4477 (English), 1-800-244-4829 (Espanol), or TTY/TDD 1-800-733-4829. How can i file my 2010 taxes To pay using a credit or debit card, you can call one of the following service providers. How can i file my 2010 taxes There is a convenience fee charged by these providers that varies by provider, card type, and payment amount. How can i file my 2010 taxes WorldPay 1-888-9-PAY-TAXTM (1-888-972-9829) www. How can i file my 2010 taxes payUSAtax. How can i file my 2010 taxes com Official Payments Corporation 1-888-UPAY-TAXTM (1-888-872-9829) www. How can i file my 2010 taxes officialpayments. How can i file my 2010 taxes com Link2GOV Corporation 1-888-PAY-1040TM (1-888-729-1040) www. How can i file my 2010 taxes PAY1040. How can i file my 2010 taxes com For the latest details on how to pay by phone, go to www. How can i file my 2010 taxes irs. How can i file my 2010 taxes gov/e-pay. How can i file my 2010 taxes Pay by Check or Money Order Using the Estimated Tax Payment Voucher Each payment of estimated tax by check or money order must be accompanied by a payment voucher from Form 1040-ES. How can i file my 2010 taxes If you use your own envelopes (and not the window envelope that comes with the 1040-ES package), make sure you mail your payment vouchers to the address shown in the Form 1040-ES instructions for the place where you live. How can i file my 2010 taxes Do not use the address shown in the Form 1040 or Form 1040A instructions. How can i file my 2010 taxes If you did not pay estimated tax last year, get a copy of Form 1040-ES from the IRS (see chapter 5). How can i file my 2010 taxes Follow the instructions to make sure you use the vouchers correctly. How can i file my 2010 taxes Joint estimated tax payments. How can i file my 2010 taxes    If you file a joint return and are making joint estimated tax payments, enter the names and social security numbers on the payment voucher in the same order as they will appear on the joint return. How can i file my 2010 taxes Change of address. How can i file my 2010 taxes    You must notify the IRS if you are making estimated tax payments and you changed your address during the year. How can i file my 2010 taxes Complete Form 8822, Change of Address, and mail it to the address shown in the instructions for that form. How can i file my 2010 taxes Worksheets for Chapter 2 Use the following worksheets and tables to figure your correct estimated tax. How can i file my 2010 taxes IF you need. How can i file my 2010 taxes . How can i file my 2010 taxes . How can i file my 2010 taxes THEN use. How can i file my 2010 taxes . How can i file my 2010 taxes . How can i file my 2010 taxes 2014 Tax Rate Schedules   the 2014 Estimated Tax Worksheet Worksheet 2-1 to estimate your taxable social security and railroad retirement benefits—line 1 of ES Worksheet (or Annualized ES Worksheet (Worksheet 2-9)) Worksheet 2-2 to estimate your self-employment (SE) tax and your deduction for SE tax—lines 1 and 11 of ES Worksheet (lines 1 and 17 of Annualized ES Worksheet (Worksheet 2-9)) Worksheet 2-3 to estimate your standard deduction—line 2 of ES Worksheet (line 7 of Annualized ES Worksheet (Worksheet 2-9)) Worksheet 2-4 to reduce your itemized deductions because your estimated AGI is more than $152,525—line 2 of ES Worksheet Worksheet 2-5 to reduce your exemption amount because your estimated AGI is more than $152,525—line 4 of ES Worksheet Worksheet 2-6 to estimate your income tax if line 1 of your ES Worksheet includes a net capital gain or qualified dividends—line 6 of ES Worksheet Worksheet 2-7 to estimate your income tax if you expect to claim a foreign earned income exclusion or foreign housing exclusion or deduction on Form 2555 or Form 2555-EZ—line 6 of ES Worksheet Worksheet 2-8 the 2014 Annualized Estimated Tax Worksheet (Annualized ES Worksheet) Worksheet 2-9 to reduce your itemized deductions because your estimated annualized AGI is more than $152,525—line 6 of Annualized ES Worksheet Worksheet 2-10 to reduce your exemption amount because your estimated annualized AGI is more than $152,525—line 10 of Annualized ES Worksheet Worksheet 2-11 to estimate your income tax if line 1 of your Annualized ES Worksheet includes a net capital gain or qualified dividends—line 12 of Annualized ES Worksheet Worksheet 2-12 to estimate your income tax if you expect to claim a foreign earned income exclusion or foreign housing exclusion or deduction on Form 2555 or Form 2555-EZ—line 12 of Annualized ES Worksheet Worksheet 2-13 to refigure (amend) your estimated tax during the year Worksheet 2-14 2014 Tax Rate Schedules Do not use these Tax Rate Schedules to figure your 2013 taxes. How can i file my 2010 taxes Use them only to figure your 2014 estimated taxes. How can i file my 2010 taxes Schedule X—Use if your 2014 filing status is  Single Schedule Z—Use if your 2014 filing status is Head of household If line 5 is: The tax is:     If line 5 is: The tax is:     Over— But not  over—         of the  amount  over— Over— But not  over—         of the  amount  over— $0 $9,075     10. How can i file my 2010 taxes 0%   $0 $0 $12,950     10. How can i file my 2010 taxes 0%   $0 9,075 36,900 $907. How can i file my 2010 taxes 50 + 15. How can i file my 2010 taxes 0%   9,075 12,950 49,400 $1,295. How can i file my 2010 taxes 00 + 15. How can i file my 2010 taxes 0%   12,950 36,900 89,350 5,081. How can i file my 2010 taxes 25 + 25. How can i file my 2010 taxes 0%   36,900 49,400 127,550 6,762. How can i file my 2010 taxes 50 + 25. How can i file my 2010 taxes 0%   49,400 89,350 186,350 18,193. How can i file my 2010 taxes 75 + 28. How can i file my 2010 taxes 0%   89,350 127,550 206,600 26,300. How can i file my 2010 taxes 00 + 28. How can i file my 2010 taxes 0%   127,550 186,350 405,100 45,353. How can i file my 2010 taxes 75 + 33. How can i file my 2010 taxes 0%   186,350 206,600 405,100 48,434. How can i file my 2010 taxes 00 + 33. How can i file my 2010 taxes 0%   206,600 405,100 406,750 117,541. How can i file my 2010 taxes 25 + 35. How can i file my 2010 taxes 0%   405,100 405,100 432,200 113,939. How can i file my 2010 taxes 00 + 35. How can i file my 2010 taxes 0%   405,100 406,750 - - - - - - 118,118. How can i file my 2010 taxes 75 + 39. How can i file my 2010 taxes 6%   406,750 432,200 - - - - - - 123,424. How can i file my 2010 taxes 00 + 39. How can i file my 2010 taxes 6%   432,200 Schedule Y-1—Use if your 2014 filing status is Married filing jointly or Qualifying widow(er) Schedule Y-2—Use if your 2014 filing status is  Married filing separately If line 5 is: The tax is:     If line 5 is: The tax is:     Over— But not  over—         of the  amount  over— Over— But not  over—         of the  amount  over— $0 $18,150     10. How can i file my 2010 taxes 0%   $0 $0 $9,075     10. How can i file my 2010 taxes 0%   $0 18,150 73,800 $1,815. How can i file my 2010 taxes 00 + 15. How can i file my 2010 taxes 0%   18,150 9,075 36,900 $907. How can i file my 2010 taxes 50 + 15. How can i file my 2010 taxes 0%   9,075 73,800 148,850 10,162. How can i file my 2010 taxes 50 + 25. How can i file my 2010 taxes 0%   73,800 36,900 74,425 5,081. How can i file my 2010 taxes 25 + 25. How can i file my 2010 taxes 0%   36,900 148,850 226,850 28,925. How can i file my 2010 taxes 00 + 28. How can i file my 2010 taxes 0%   148,850 74,425 113,425 14,462. How can i file my 2010 taxes 50 + 28. How can i file my 2010 taxes 0%   74,425 226,850 405,100 50,765. How can i file my 2010 taxes 00 + 33. How can i file my 2010 taxes 0%   226,850 113,425 202,550 25,382. How can i file my 2010 taxes 50 + 33. How can i file my 2010 taxes 0%   113,425 405,100 457,600 109,587. How can i file my 2010 taxes 50 + 35. How can i file my 2010 taxes 0%   405,100 202,550 228,800 54,793. How can i file my 2010 taxes 75 + 35. How can i file my 2010 taxes 0%   202,550 457,600 - - - - - - 127,962. How can i file my 2010 taxes 50 + 39. How can i file my 2010 taxes 6%   457,600 228,800 - - - - - - 63,981. How can i file my 2010 taxes 25 + 39. How can i file my 2010 taxes 6%   228,800                             Worksheet 2-1. How can i file my 2010 taxes 2014 Estimated Tax Worksheet When this worksheet refers you to instructions, you can find those instructions in the Instructions for 2014 Form 1040-ES. How can i file my 2010 taxes 1 Adjusted gross income you expect in 2014 (see instructions) 1     2 If you plan to itemize deductions, enter the estimated total of your itemized deductions. How can i file my 2010 taxes  Caution: If line 1 is over $152,525, your deduction may be reduced. How can i file my 2010 taxes See Worksheet 2-5. How can i file my 2010 taxes If you do not plan to itemize deductions, enter your standard deduction. How can i file my 2010 taxes 2     3 Subtract line 2 from line 1 3     4 Exemptions. How can i file my 2010 taxes Multiply $3,950 by the number of personal exemptions. How can i file my 2010 taxes  Caution: If line 1 is over $152,525, the amount of your personal exemptions may be limited. How can i file my 2010 taxes See Worksheet 2-6. How can i file my 2010 taxes 4     5 Subtract line 4 from line 3 5     6 Tax. How can i file my 2010 taxes Figure your tax on the amount on line 5 by using the 2014 Tax Rate Schedules Caution: If you will have qualified dividends or a net capital gain, or expect to exclude or deduct foreign earned income or housing, see Worksheets 2-7 and 2-8 to figure the tax 6     7 Alternative minimum tax from Form 6251 or included on Form 1040A, line 28 7     8 Add lines 6 and 7. How can i file my 2010 taxes Add to this amount any other taxes you expect to include in the total on Form 1040, line 44 8     9 Credits (see instructions). How can i file my 2010 taxes Do not include any income tax withholding on this line 9     10 Subtract line 9 from line 8. How can i file my 2010 taxes If zero or less, enter -0- 10     11 Self-employment tax (see instructions) 11     12 Other taxes including, if applicable, Additional Medicare Tax and/or NIIT (see instructions) 12     13a Add lines 10 through 12 13a     b Earned income credit, additional child tax credit, fuel tax credit, and refundable American opportunity credit 13b     c Total 2014 estimated tax. How can i file my 2010 taxes Subtract line 13b from line 13a. How can i file my 2010 taxes If zero or less, enter -0- ▶ 13c     14a Multiply line 13c by 90% (662/3% for farmers and fishermen) 14a           b Required annual payment based on prior year's tax (see instructions) 14b           c Required annual payment to avoid a penalty. How can i file my 2010 taxes Enter the smaller of line 14a or 14b ▶ 14c        Caution: Generally, if you do not prepay (through income tax withholding and estimated tax payments) at least the amount on line 14c, you may owe a penalty for not paying enough estimated tax. How can i file my 2010 taxes To avoid a penalty, make sure your estimate on line 13c is as accurate as possible. How can i file my 2010 taxes Even if you pay the required annual payment, you may still owe tax when you file your return. How can i file my 2010 taxes If you prefer, you can pay the amount shown on line 13c. How can i file my 2010 taxes                         15 Income tax withheld and estimated to be withheld during 2014 (including income tax withholding on pensions, annuities, certain deferred income, etc. How can i file my 2010 taxes ) 15     16a Subtract line 15 from line 14c 16a             Is the result zero or less? □ Yes. How can i file my 2010 taxes Stop here. How can i file my 2010 taxes You are not required to make estimated tax payments. How can i file my 2010 taxes  □ No. How can i file my 2010 taxes Go to line 16b. How can i file my 2010 taxes             b Subtract line 15 from line 13c 16b             Is the result less than $1,000? □ Yes. How can i file my 2010 taxes Stop here. How can i file my 2010 taxes You are not required to make estimated tax payments. How can i file my 2010 taxes  □ No. How can i file my 2010 taxes Go to line 17 to figure your required payment. How can i file my 2010 taxes                         17 If the first payment you are required to make is due April 15, 2014, enter ¼ of line 16a (minus any 2013 overpayment that you are applying to this installment) here, and on your estimated tax payment voucher(s) if you are paying by check or money order 17     Worksheet 2-2. How can i file my 2010 taxes 2014 Estimated Tax Worksheet—Line 1 Estimated Taxable Social Security and Railroad Retirement Benefits Note. How can i file my 2010 taxes If you are using this worksheet to estimate your taxable social security or railroad retirement benefits for Worksheet 2-9, 2014 Annualized Estimated Tax Worksheet, multiply the expected amount of benefits for each period by the annualization amount shown on Worksheet 2-9, line 2, for the same period before entering it on line 1 below. How can i file my 2010 taxes     1. How can i file my 2010 taxes Enter your expected social security and railroad retirement benefits 1. How can i file my 2010 taxes   2. How can i file my 2010 taxes Enter one-half of line 1 2. How can i file my 2010 taxes   3. How can i file my 2010 taxes Enter your expected total income. How can i file my 2010 taxes Do not include any social security and railroad retirement benefits, nontaxable interest income, nontaxable IRA distributions, or nontaxable pension distributions 3. How can i file my 2010 taxes   4. How can i file my 2010 taxes Enter your expected nontaxable interest income 4. How can i file my 2010 taxes   5. How can i file my 2010 taxes Enter (as a positive amount) the total of any expected exclusions or deductions for: U. How can i file my 2010 taxes S. How can i file my 2010 taxes savings bond interest used for higher education expenses (Form 8815) Employer-provided adoption benefits (Form 8839) Foreign earned income or housing (Form 2555 or 2555-EZ) Income by bona fide residents of American Samoa (Form 4563) or Puerto Rico 5. How can i file my 2010 taxes   6. How can i file my 2010 taxes Add lines 2, 3, 4, and 5 6. How can i file my 2010 taxes   7. How can i file my 2010 taxes Enter your expected adjustments to income. How can i file my 2010 taxes Do not include any student loan interest deduction 7. How can i file my 2010 taxes   8. How can i file my 2010 taxes Subtract line 7 from line 6. How can i file my 2010 taxes If zero or less, stop here. How can i file my 2010 taxes  Note. How can i file my 2010 taxes Do not include any social security or railroad retirement benefits in the amount on line 1 of your 2014 Estimated Tax Worksheet (Worksheet 2-1) (or Annualized Estimated Tax Worksheet (Worksheet 2-9)) 8. How can i file my 2010 taxes   9. How can i file my 2010 taxes Enter $25,000 ($32,000 if you expect to file married filing jointly; $0 if you expect to file married filing separately and expect to live with your spouse at any time during the year) 9. How can i file my 2010 taxes   10. How can i file my 2010 taxes Subtract line 9 from line 8. How can i file my 2010 taxes If zero or less, stop here. How can i file my 2010 taxes  Note. How can i file my 2010 taxes Do not include any social security or railroad retirement benefits in the amount on line 1 of your Worksheet 2-1 (or Annualized Estimated Tax Worksheet (Worksheet 2-9)) 10. How can i file my 2010 taxes   11. How can i file my 2010 taxes Enter $9,000 ($12,000 if you expect to file married filing jointly; $0 if you expect to file married filing separately and expect to live with your spouse at any time during the year) 11. How can i file my 2010 taxes   12. How can i file my 2010 taxes Subtract line 11 from line 10. How can i file my 2010 taxes If zero or less, enter -0- 12. How can i file my 2010 taxes   13. How can i file my 2010 taxes Enter the smaller of line 10 or line 11 13. How can i file my 2010 taxes   14. How can i file my 2010 taxes Enter one-half of line 13 14. How can i file my 2010 taxes   15
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Individual Filer Notices

One of the ways we classify our notices is by the type of tax form they're about. We call notices we send about Form 1040, 1040A, 1040EZ, or any related schedules, forms, or other attachments individual filer notices. Notices we send about business-related tax forms such as Forms 941, 1065, and 1120, are called business filer notices and are listed elsewhere. If the individual filer notice you have isn't listed below, check back often. We'll be adding more on a regular basis.

The Notices in Numerical Order

Here's a list of notices with detailed information available.


CP 57 - Notice of Insufficient Funds
Informs the recipient that we are charging a penalty for insufficient funds.
CP 79 - Earned Income Credit Eligibility Requirement
Informs the recipient that they may need to complete an additional form to claim the credit if their Earned Income Credit (EIC) was disallowed or reduced by the IRS for any year after 1996.
CP 79A - Earned Income Credit Two Year Ban
Informs the recipient that they are banned from claiming the Earned Income Credit (EIC) for two years, and must complete an additional form to claim the EIC in the first year after the ban has been lifted.
CP 90 - Final Notice, Notice of Intent to Levy and Notice of Your Right to a Hearing FPLP
Final Notice: Notice of Intent to Levy and Notice of Your Right to a Hearing is systemically generated from Master File. These notices are sent certified mail, return receipt requested, and include Form 12153 and Pubs 594/1660.
CP 91 - Final Notice Before Levy on Social Security Benefits
Informs the recipient that they still have a balance due on their account and that we intend to levy on their Social Security benefits unless they take appropriate action within 30 days.
Page Last Reviewed or Updated: 25-Feb-2014

The How Can I File My 2010 Taxes

How can i file my 2010 taxes Publication 555 - Main Content Table of Contents Domicile Community or Separate Property and Income Identifying Income, Deductions, and CreditsIncome Exemptions Deductions Credits, Taxes, and Payments Community Property Laws DisregardedRequesting relief. How can i file my 2010 taxes Equitable relief. How can i file my 2010 taxes Earned income. How can i file my 2010 taxes Trade or business income. How can i file my 2010 taxes Partnership income or loss. How can i file my 2010 taxes Separate property income. How can i file my 2010 taxes Social security benefits. How can i file my 2010 taxes Other income. How can i file my 2010 taxes End of the Community Preparing a Federal Income Tax ReturnJoint Return Versus Separate Returns Separate Return Preparation How To Get Tax HelpLow Income Taxpayer Clinics Domicile Whether you have community property and community income depends on the state where you are domiciled. How can i file my 2010 taxes If you and your spouse (or your registered domestic partner) have different domiciles, check the laws of each to see whether you have community property or community income. How can i file my 2010 taxes You have only one domicile even if you have more than one home. How can i file my 2010 taxes Your domicile is a permanent legal home that you intend to use for an indefinite or unlimited period, and to which, when absent, you intend to return. How can i file my 2010 taxes The question of your domicile is mainly a matter of your intention as indicated by your actions. How can i file my 2010 taxes You must be able to show that you intend a given place or state to be your permanent home. How can i file my 2010 taxes If you move into or out of a community property state during the year, you may or may not have community income. How can i file my 2010 taxes Factors considered in determining domicile include: Where you pay state income tax, Where you vote, Location of property you own, Your citizenship, Length of residence, and Business and social ties to the community. How can i file my 2010 taxes Amount of time spent. How can i file my 2010 taxes    The amount of time spent in one place does not always explain the difference between home and domicile. How can i file my 2010 taxes A temporary home or residence may continue for months or years while a domicile may be established the first moment you occupy the property. How can i file my 2010 taxes Your intent is the determining factor in proving where you have your domicile. How can i file my 2010 taxes    Note. How can i file my 2010 taxes When this publication refers to where you live, it means your domicile. How can i file my 2010 taxes Community or Separate Property and Income If you file a federal tax return separately from your spouse, you must report half of all community income and all of your separate income. How can i file my 2010 taxes Likewise, a registered domestic partner must report half of all community income and all of his or her separate income on his or her federal tax return. How can i file my 2010 taxes You each must attach your Form 8958 to your Form 1040 showing how you figured the amount you are reporting on your return. How can i file my 2010 taxes Generally, the laws of the state in which you are domiciled govern whether you have community property and community income or separate property and separate income for federal tax purposes. How can i file my 2010 taxes The following is a summary of the general rules. How can i file my 2010 taxes These rules are also shown in Table 1. How can i file my 2010 taxes Community property. How can i file my 2010 taxes    Generally, community property is property: That you, your spouse (or your registered domestic partner), or both acquire during your marriage (or registered domestic partnership) while you and your spouse (or your registered domestic partner) are domiciled in a community property state. How can i file my 2010 taxes That you and your spouse (or your registered domestic partner) agreed to convert from separate to community property. How can i file my 2010 taxes That cannot be identified as separate property. How can i file my 2010 taxes Community income. How can i file my 2010 taxes    Generally, community income is income from: Community property. How can i file my 2010 taxes Salaries, wages, and other pay received for the services performed by you, your spouse (or your registered domestic partner), or both during your marriage (or registered domestic partnership) while domiciled in a community property state. How can i file my 2010 taxes Real estate that is treated as community property under the laws of the state where the property is located. How can i file my 2010 taxes Note Separate property. How can i file my 2010 taxes    Generally, separate property is: Property that you or your spouse (or your registered domestic partner) owned separately before your marriage (or registered domestic partnership). How can i file my 2010 taxes Money earned while domiciled in a noncommunity property state. How can i file my 2010 taxes Property that you or your spouse (or your registered domestic partner) received separately as a gift or inheritance during your marriage (or registered domestic partnership). How can i file my 2010 taxes Property that you or your spouse (or your registered domestic partner) bought with separate funds, or acquired in exchange for separate property, during your marriage (or registered domestic partnership). How can i file my 2010 taxes Property that you and your spouse (or your registered domestic partner) converted from community property to separate property through an agreement valid under state law. How can i file my 2010 taxes The part of property bought with separate funds, if part was bought with community funds and part with separate funds. How can i file my 2010 taxes Separate income. How can i file my 2010 taxes    Generally, income from separate property is the separate income of the spouse (or the registered domestic partner) who owns the property. How can i file my 2010 taxes    In Idaho, Louisiana, Texas, and Wisconsin, income from most separate property is community income. How can i file my 2010 taxes Table 1. How can i file my 2010 taxes General Rules — Property and Income: Community or Separate? Community property is property: That you, your spouse (or your registered domestic partner), or both acquire during your marriage (or registered domestic partnership) while you and your spouse (or your registered domestic partner) are domiciled in a community property state. How can i file my 2010 taxes (Includes the part of property bought with community property funds if part was bought with community funds and part with separate funds. How can i file my 2010 taxes ) That you and your spouse (or your registered domestic partner) agreed to convert from separate to community property. How can i file my 2010 taxes That cannot be identified as separate property. How can i file my 2010 taxes Separate property is: Property that you or your spouse (or your registered domestic partner) owned separately before your marriage (or registered domestic partnership). How can i file my 2010 taxes Money earned while domiciled in a noncommunity property state. How can i file my 2010 taxes Property either of you received as a gift or inherited separately during your marriage (or registered domestic partnership). How can i file my 2010 taxes Property bought with separate funds, or exchanged for separate property, during your marriage (or registered domestic partnership). How can i file my 2010 taxes Property that you and your spouse (or your registered domestic partner) agreed to convert from community to separate property through an agreement valid under state law. How can i file my 2010 taxes The part of property bought with separate funds, if part was bought with community funds and part with separate funds. How can i file my 2010 taxes Community income 1,2,3 is income from: Community property. How can i file my 2010 taxes Salaries, wages, or pay for services of you, your spouse (or your registered domestic partner), or both during your marriage (or registered domestic partnership) while domiciled in a community property state. How can i file my 2010 taxes Real estate that is treated as community property under the laws of the state where the property is located. How can i file my 2010 taxes Separate income 1,2 is income from: Separate property which belongs to the spouse (or registered domestic partner) who owns the property. How can i file my 2010 taxes 1In Idaho, Louisiana, Texas, and Wisconsin, income from most separate property is community income. How can i file my 2010 taxes 2Check your state law if you are separated but do not meet the conditions discussed in Spouses living apart all year , later. How can i file my 2010 taxes In some states, the income you earn after you are separated and before a divorce decree is issued continues to be community income. How can i file my 2010 taxes In other states, it is separate income. How can i file my 2010 taxes 3Under special rules, income that can otherwise be characterized as community income may not be treated as community income for federal income tax purposes in certain situations. How can i file my 2010 taxes See Community Property Laws Disregarded , later. How can i file my 2010 taxes Identifying Income, Deductions, and Credits If you file separate returns, you and your spouse (or your registered domestic partner) each must attach your Form 8958 to your Form 1040 to identify your community and separate income, deductions, credits, and other return amounts according to the laws of your state. How can i file my 2010 taxes Under special rules, income that can otherwise be characterized as community income may not be treated as community income for federal income tax purposes in certain situations. How can i file my 2010 taxes See Community Property Laws Disregarded, later. How can i file my 2010 taxes Check your state law if you are separated but do not meet the conditions discussed in Spouses living apart all year, later. How can i file my 2010 taxes In some states, the income you earn after you are separated and before a divorce decree is issued continues to be community income. How can i file my 2010 taxes In other states, it is separate income. How can i file my 2010 taxes Income The following is a discussion of the general effect of community property laws on the federal income tax treatment of certain items of income. How can i file my 2010 taxes Wages, earnings, and profits. How can i file my 2010 taxes    A spouse's (or your registered domestic partner's) wages, earnings, and net profits from a sole proprietorship are community income and must be evenly split. How can i file my 2010 taxes Dividends, interest, and rents. How can i file my 2010 taxes    Dividends, interest, and rents from community property are community income and must be evenly split. How can i file my 2010 taxes Dividends, interest, and rents from separate property are characterized in accordance with the discussion under Income from separate property , later. How can i file my 2010 taxes Example. How can i file my 2010 taxes If you and your spouse (or your registered domestic partner) buy a bond that is considered community property under your state laws, half the bond interest belongs to you and half belongs to your spouse. How can i file my 2010 taxes You each must show the bond interest and the split of that interest on your Form 8958, and report half the interest on your Form 1040. How can i file my 2010 taxes Attach your Form 8958 to your Form 1040. How can i file my 2010 taxes Alimony received. How can i file my 2010 taxes    Alimony or separate maintenance payments made prior to divorce are taxable to the payee spouse only to the extent they exceed 50% (his or her share) of the reportable community income. How can i file my 2010 taxes This is so because the payee spouse is already required to report half of the community income. How can i file my 2010 taxes See also Alimony paid , later. How can i file my 2010 taxes Gains and losses. How can i file my 2010 taxes    Gains and losses are classified as separate or community depending on how the property is held. How can i file my 2010 taxes For example, a loss on separate property, such as stock held separately, is a separate loss. How can i file my 2010 taxes On the other hand, a loss on community property, such as a casualty loss to your home held as community property, is a community loss. How can i file my 2010 taxes See Publication 544, Sales and Other Dispositions of Assets, for information on gains and losses. How can i file my 2010 taxes See Publication 547, Casualties, Disasters, and Thefts, for information on losses due to a casualty or theft. How can i file my 2010 taxes Withdrawals from individual retirement arrangements (IRAs) and Coverdell Education Savings Accounts (ESAs). How can i file my 2010 taxes    There are several kinds of individual retirement arrangements (IRAs). How can i file my 2010 taxes They are traditional IRAs (including SEP-IRAs), SIMPLE IRAs, and Roth IRAs. How can i file my 2010 taxes IRAs and ESAs by law are deemed to be separate property. How can i file my 2010 taxes Therefore, taxable IRA and ESA distributions are separate property, even if the funds in the account would otherwise be community property. How can i file my 2010 taxes These distributions are wholly taxable to the spouse (or registered domestic partner) whose name is on the account. How can i file my 2010 taxes That spouse (or registered domestic partner) is also liable for any penalties and additional taxes on the distributions. How can i file my 2010 taxes Pensions. How can i file my 2010 taxes    Generally, distributions from pensions will be characterized as community or separate income depending on the respective periods of participation in the pension while married (or during the registered domestic partnership) and domiciled in a community property state or in a noncommunity property state during the total period of participation in the pension. How can i file my 2010 taxes See the example under Civil service retirement , later. How can i file my 2010 taxes These rules may vary between states. How can i file my 2010 taxes Check your state law. How can i file my 2010 taxes Lump-sum distributions. How can i file my 2010 taxes    If you were born before January 2, 1936, and receive a lump-sum distribution from a qualified retirement plan, you may be able to choose an optional method of figuring the tax on the distribution. How can i file my 2010 taxes For the 10-year tax option, you must disregard community property laws. How can i file my 2010 taxes For more information, see Publication 575, Pension and Annuity Income, and Form 4972, Tax on Lump-Sum Distributions. How can i file my 2010 taxes Civil service retirement. How can i file my 2010 taxes    For income tax purposes, community property laws apply to annuities payable under the Civil Service Retirement Act (CSRS) or Federal Employee Retirement System (FERS). How can i file my 2010 taxes   Whether a civil service annuity is separate or community income depends on your marital status (or your status as a registered domestic partner) and domicile of the employee when the services were performed for which the annuity is paid. How can i file my 2010 taxes Even if you now live in a noncommunity property state and you receive a civil service annuity, it may be community income if it is based on services you performed while married (or during the registered domestic partnership) and domiciled in a community property state. How can i file my 2010 taxes   If a civil service annuity is a mixture of community income and separate income, it must be divided between the two kinds of income. How can i file my 2010 taxes The division is based on the employee's domicile and marital status (or registered domestic partnership) in community and noncommunity property states during his or her periods of service. How can i file my 2010 taxes Example. How can i file my 2010 taxes Henry Wright retired this year after 30 years of civil service. How can i file my 2010 taxes He and his wife were domiciled in a community property state during the past 15 years. How can i file my 2010 taxes Since half the service was performed while the Wrights were married and domiciled in a community property state, half the civil service retirement pay is considered to be community income. How can i file my 2010 taxes If Mr. How can i file my 2010 taxes Wright receives $1,000 a month in retirement pay, $500 is considered community income—half ($250) is his income and half ($250) is his wife's. How can i file my 2010 taxes Military retirement pay. How can i file my 2010 taxes    State community property laws apply to military retirement pay. How can i file my 2010 taxes Generally, the pay is either separate or community income based on the marital status and domicile of the couple while the member of the Armed Forces was in active military service. How can i file my 2010 taxes For example, military retirement pay for services performed during marriage and domicile in a community property state is community income. How can i file my 2010 taxes   Active military pay earned while married and domiciled in a community property state is also community income. How can i file my 2010 taxes This income is considered to be received half by the member of the Armed Forces and half by the spouse. How can i file my 2010 taxes Partnership income. How can i file my 2010 taxes    If an interest is held in a partnership, and income from the partnership is attributable to the efforts of either spouse (or registered domestic partner), the partnership income is community property. How can i file my 2010 taxes If it is merely a passive investment in a separate property partnership, the partnership income will be characterized in accordance with the discussion under Income from separate property , later. How can i file my 2010 taxes Tax-exempt income. How can i file my 2010 taxes    For spouses, community income exempt from federal tax generally keeps its exempt status for both spouses. How can i file my 2010 taxes For example, under certain circumstances, income earned outside the United States is tax exempt. How can i file my 2010 taxes If you earned income and met the conditions that made it exempt, the income is also exempt for your spouse even though he or she may not have met the conditions. How can i file my 2010 taxes Registered domestic partners should consult the particular exclusion provision to see if the exempt status applies to both. How can i file my 2010 taxes Income from separate property. How can i file my 2010 taxes    In some states, income from separate property is separate income. How can i file my 2010 taxes These states include Arizona, California, Nevada, New Mexico, and Washington. How can i file my 2010 taxes Other states characterize income from separate property as community income. How can i file my 2010 taxes These states include Idaho, Louisiana, Texas, and Wisconsin. How can i file my 2010 taxes Exemptions When you file separate returns, you must claim your own exemption amount for that year. How can i file my 2010 taxes (See your tax return instructions. How can i file my 2010 taxes ) You cannot divide the amount allowed as an exemption for a dependent between you and your spouse (or your registered domestic partner). How can i file my 2010 taxes When community funds provide support for more than one person, each of whom otherwise qualifies as a dependent, you and your spouse (or your registered domestic partner) may divide the number of dependency exemptions as explained in the following example. How can i file my 2010 taxes Example. How can i file my 2010 taxes Ron and Diane White have three dependent children and live in Nevada. How can i file my 2010 taxes If Ron and Diane file separately, only Ron can claim his own exemption, and only Diane can claim her own exemption. How can i file my 2010 taxes Ron and Diane can agree that one of them will claim the exemption for one, two, or all of their children and the other will claim any remaining exemptions. How can i file my 2010 taxes They cannot each claim half of the total exemption amount for their three children. How can i file my 2010 taxes Deductions If you file separate returns, your deductions generally depend on whether the expenses involve community or separate income. How can i file my 2010 taxes Business and investment expenses. How can i file my 2010 taxes    If you file separate returns, expenses incurred to earn or produce community business or investment income are generally divided equally between you and your spouse (or your registered domestic partner). How can i file my 2010 taxes Each of you is entitled to deduct one-half of the expenses on your separate returns. How can i file my 2010 taxes Expenses incurred by a spouse (or registered domestic partner) to produce separate business or investment income is deductible by the spouse (or the registered domestic partner) who earns the corresponding separate business or investment income. How can i file my 2010 taxes    Other limits may also apply to business and investment expenses. How can i file my 2010 taxes For more information, see Publication 535, Business Expenses, and Publication 550, Investment Income and Expenses. How can i file my 2010 taxes Alimony paid. How can i file my 2010 taxes    Payments that may otherwise qualify as alimony are not deductible by the payer if they are the recipient spouse's part of community income. How can i file my 2010 taxes They are deductible as alimony only to the extent they are more than that spouse's part of community income. How can i file my 2010 taxes Example. How can i file my 2010 taxes You live in a community property state. How can i file my 2010 taxes You are separated but the special rules explained later under Spouses living apart all year do not apply. How can i file my 2010 taxes Under a written agreement, you pay your spouse $12,000 of your $20,000 total yearly community income. How can i file my 2010 taxes Your spouse receives no other community income. How can i file my 2010 taxes Under your state law, earnings of a spouse living separately and apart from the other spouse continue as community property. How can i file my 2010 taxes On your separate returns, each of you must report $10,000 of the total community income. How can i file my 2010 taxes In addition, your spouse must report $2,000 as alimony received. How can i file my 2010 taxes You can deduct $2,000 as alimony paid. How can i file my 2010 taxes IRA deduction. How can i file my 2010 taxes    Deductions for IRA contributions cannot be split between spouses (or registered domestic partners). How can i file my 2010 taxes The deduction for each spouse (or each registered domestic partner) is figured separately and without regard to community property laws. How can i file my 2010 taxes Personal expenses. How can i file my 2010 taxes   Expenses that are paid out of separate funds, such as medical expenses, are deductible by the spouse who pays them. How can i file my 2010 taxes If these expenses are paid from community funds, divide the deduction equally between you and your spouse. How can i file my 2010 taxes Credits, Taxes, and Payments The following is a discussion of the general effect of community property laws on the treatment of certain credits, taxes, and payments on your separate return. How can i file my 2010 taxes Child tax credit. How can i file my 2010 taxes    You may be entitled to a child tax credit for each of your qualifying children. How can i file my 2010 taxes You must provide the name and identification number (usually the social security number) of each qualifying child on your return. How can i file my 2010 taxes See your tax return instructions for the maximum amount of the credit you can claim for each qualifying child. How can i file my 2010 taxes Limit on credit. How can i file my 2010 taxes    The credit is limited if your modified adjusted gross income (modified AGI) is above a certain amount. How can i file my 2010 taxes The amount at which the limitation (phaseout) begins depends on your filing status. How can i file my 2010 taxes Generally, your credit is limited to your tax liability unless you have three or more qualifying children. How can i file my 2010 taxes See your tax return instructions for more information. How can i file my 2010 taxes Self-employment tax. How can i file my 2010 taxes    For the effect of community property laws on the income tax treatment of income from a sole proprietorship and partnerships, see Wages, earnings, and profits and Partnership income , earlier. How can i file my 2010 taxes The following rules only apply to persons married for federal tax purposes. How can i file my 2010 taxes Registered domestic partners report community income for self-employment tax purposes the same way they do for income tax purposes. How can i file my 2010 taxes Sole proprietorship. How can i file my 2010 taxes    With regard to net income from a trade or business (other than a partnership) that is community income, self-employment tax is imposed on the spouse carrying on the trade or business. How can i file my 2010 taxes Partnerships. How can i file my 2010 taxes    All of the distributive share of a married partner's income or loss from a partnership trade or business is attributable to the partner for computing any self-employment tax, even if a portion of the partner's distributive share of income or loss is community income or loss that is otherwise attributable to the partner's spouse for income tax purposes. How can i file my 2010 taxes If both spouses are partners, any self-employment tax is allocated based on their distributive shares. How can i file my 2010 taxes Federal income tax withheld. How can i file my 2010 taxes    Report the credit for federal income tax withheld on community wages in the same manner as your wages. How can i file my 2010 taxes If you and your spouse file separate returns on which each of you reports half the community wages, each of you is entitled to credit for half the income tax withheld on those wages. How can i file my 2010 taxes Likewise, each registered domestic partner is entitled to credit for half the income tax withheld on those wages. How can i file my 2010 taxes Estimated tax payments. How can i file my 2010 taxes    In determining whether you must pay estimated tax, apply the estimated tax rules to your estimated income. How can i file my 2010 taxes These rules are explained in Publication 505. How can i file my 2010 taxes   If you think you may owe estimated tax and want to pay the tax separately (registered domestic partners must pay the tax separately), determine whether you must pay it by taking into account: Half the community income and deductions, All of your separate income and deductions, and Your own exemption and any exemptions for dependents that you may claim. How can i file my 2010 taxes   Whether you and your spouse pay estimated tax jointly or separately will not affect your choice of filing joint or separate income tax returns. How can i file my 2010 taxes   If you and your spouse paid estimated tax jointly but file separate income tax returns, either of you can claim all of the estimated tax paid, or you may divide it between you in any way that you agree upon. How can i file my 2010 taxes   If you cannot agree on how to divide it, the estimated tax you can claim equals the total estimated tax paid times the tax shown on your separate return, divided by the total of the tax shown on your return and your spouse's return. How can i file my 2010 taxes   If you paid your estimated taxes separately, you get credit for only the estimated taxes you paid. How can i file my 2010 taxes Earned income credit. How can i file my 2010 taxes    You may be entitled to an earned income credit (EIC). How can i file my 2010 taxes You cannot claim this credit if your filing status is married filing separately. How can i file my 2010 taxes   If you are married, but qualify to file as head of household under rules for married taxpayers living apart (see Publication 501, Exemptions, Standard Deduction, and Filing Information), and live in a state that has community property laws, your earned income for the EIC does not include any amount earned by your spouse that is treated as belonging to you under community property laws. How can i file my 2010 taxes That amount is not earned income for the EIC, even though you must include it in your gross income on your income tax return. How can i file my 2010 taxes Your earned income includes the entire amount you earned, even if part of it is treated as belonging to your spouse under your state's community property laws. How can i file my 2010 taxes The same rule applies to registered domestic partners. How can i file my 2010 taxes    This rule does not apply when determining your adjusted gross income (AGI) for the EIC. How can i file my 2010 taxes Your AGI includes that part of both your and your spouse's (or your registered domestic partner's) wages that you are required to include in gross income shown on your tax return. How can i file my 2010 taxes   For more information about the EIC, see Publication 596, Earned Income Credit (EIC). How can i file my 2010 taxes Overpayments. How can i file my 2010 taxes    The amount of an overpayment on a joint return is allocated under the community property laws of the state in which you are domiciled. How can i file my 2010 taxes If, under the laws of your state, community property is subject to premarital or other separate debts of either spouse, the full joint overpayment may be used to offset the obligation. How can i file my 2010 taxes If, under the laws of your state, community property is not subject to premarital or other separate debts of either spouse, only the portion of the joint overpayment allocated to the spouse liable for the obligation can be used to offset that liability. How can i file my 2010 taxes The portion allocated to the other spouse can be refunded. How can i file my 2010 taxes Community Property Laws Disregarded The following discussions are situations where special rules apply to community property and community income for spouses. How can i file my 2010 taxes These rules do not apply to registered domestic partners. How can i file my 2010 taxes Certain community income not treated as community income by one spouse. How can i file my 2010 taxes    Community property laws may not apply to an item of community income that you received but did not treat as community income. How can i file my 2010 taxes You are responsible for reporting all of that income item if: You treat the item as if only you are entitled to the income, and You do not notify your spouse of the nature and amount of the income by the due date for filing the return (including extensions). How can i file my 2010 taxes Relief from liability arising from community property law. How can i file my 2010 taxes    You are not responsible for the tax relating to an item of community income if all the following conditions are met. How can i file my 2010 taxes You did not file a joint return for the tax year. How can i file my 2010 taxes You did not include an item of community income in gross income. How can i file my 2010 taxes The item of community income you did not include is one of the following: Wages, salaries, and other compensation your spouse (or former spouse) received for services he or she performed as an employee. How can i file my 2010 taxes Income your spouse (or former spouse) derived from a trade or business he or she operated as a sole proprietor. How can i file my 2010 taxes Your spouse's (or former spouse's) distributive share of partnership income. How can i file my 2010 taxes Income from your spouse's (or former spouse's) separate property (other than income described in (a), (b), or (c)). How can i file my 2010 taxes Use the appropriate community property law to determine what is separate property. How can i file my 2010 taxes Any other income that belongs to your spouse (or former spouse) under community property law. How can i file my 2010 taxes You establish that you did not know of, and had no reason to know of, that community income. How can i file my 2010 taxes Under all facts and circumstances, it would not be fair to include the item of community income in your gross income. How can i file my 2010 taxes Requesting relief. How can i file my 2010 taxes    For information on how and when to request relief from liabilities arising from community property laws, see Community Property Laws in Publication 971, Innocent Spouse Relief. How can i file my 2010 taxes Equitable relief. How can i file my 2010 taxes    If you do not qualify for the relief discussed earlier under Relief from liability arising from community property law and are now liable for an underpaid or understated tax you believe should be paid only by your spouse (or former spouse), you may request equitable relief. How can i file my 2010 taxes To request equitable relief, you must file Form 8857, Request for Innocent Spouse Relief. How can i file my 2010 taxes Also see Publication 971. How can i file my 2010 taxes Spousal agreements. How can i file my 2010 taxes    In some states a married couple may enter into an agreement that affects the status of property or income as community or separate property. How can i file my 2010 taxes Check your state law to determine how it affects you. How can i file my 2010 taxes Nonresident alien spouse. How can i file my 2010 taxes    If you are a U. How can i file my 2010 taxes S. How can i file my 2010 taxes citizen or resident alien and you choose to treat your nonresident alien spouse as a U. How can i file my 2010 taxes S. How can i file my 2010 taxes resident for tax purposes and you are domiciled in a community property state or country, use the community property rules. How can i file my 2010 taxes You must file a joint return for the year you make the choice. How can i file my 2010 taxes You can file separate returns in later years. How can i file my 2010 taxes For details on making this choice, see Publication 519, U. How can i file my 2010 taxes S. How can i file my 2010 taxes Tax Guide for Aliens. How can i file my 2010 taxes   If you are a U. How can i file my 2010 taxes S. How can i file my 2010 taxes citizen or resident alien and do not choose to treat your nonresident alien spouse as a U. How can i file my 2010 taxes S. How can i file my 2010 taxes resident for tax purposes, treat your community income as explained next under Spouses living apart all year. How can i file my 2010 taxes However, you do not have to meet the four conditions discussed there. How can i file my 2010 taxes Spouses living apart all year. How can i file my 2010 taxes    If you are married at any time during the calendar year, special rules apply for reporting certain community income. How can i file my 2010 taxes You must meet all the following conditions for these special rules to apply. How can i file my 2010 taxes You and your spouse lived apart all year. How can i file my 2010 taxes You and your spouse did not file a joint return for a tax year beginning or ending in the calendar year. How can i file my 2010 taxes You and/or your spouse had earned income for the calendar year that is community income. How can i file my 2010 taxes You and your spouse have not transferred, directly or indirectly, any of the earned income in condition (3) above between yourselves before the end of the year. How can i file my 2010 taxes Do not take into account transfers satisfying child support obligations or transfers of very small amounts or value. How can i file my 2010 taxes If all these conditions are met, you and your spouse must report your community income as discussed next. How can i file my 2010 taxes See also Certain community income not treated as community income by one spouse , earlier. How can i file my 2010 taxes Earned income. How can i file my 2010 taxes    Treat earned income that is not trade or business or partnership income as the income of the spouse who performed the services to earn the income. How can i file my 2010 taxes Earned income is wages, salaries, professional fees, and other pay for personal services. How can i file my 2010 taxes   Earned income does not include amounts paid by a corporation that are a distribution of earnings and profits rather than a reasonable allowance for personal services rendered. How can i file my 2010 taxes Trade or business income. How can i file my 2010 taxes    Treat income and related deductions from a trade or business that is not a partnership as those of the spouse carrying on the trade or business. How can i file my 2010 taxes Partnership income or loss. How can i file my 2010 taxes    Treat income or loss from a trade or business carried on by a partnership as the income or loss of the spouse who is the partner. How can i file my 2010 taxes Separate property income. How can i file my 2010 taxes    Treat income from the separate property of one spouse as the income of that spouse. How can i file my 2010 taxes Social security benefits. How can i file my 2010 taxes    Treat social security and equivalent railroad retirement benefits as the income of the spouse who receives the benefits. How can i file my 2010 taxes Other income. How can i file my 2010 taxes    Treat all other community income, such as dividends, interest, rents, royalties, or gains, as provided under your state's community property law. How can i file my 2010 taxes Example. How can i file my 2010 taxes George and Sharon were married throughout the year but did not live together at any time during the year. How can i file my 2010 taxes Both domiciles were in a community property state. How can i file my 2010 taxes They did not file a joint return or transfer any of their earned income between themselves. How can i file my 2010 taxes During the year their incomes were as follows:   George Sharon Wages $20,000 $22,000 Consulting business 5,000   Partnership   10,000 Dividends from separate property 1,000 2,000 Interest from community property 500 500 Total $26,500 $34,500 Under the community property law of their state, all the income is considered community income. How can i file my 2010 taxes (Some states treat income from separate property as separate income—check your state law. How can i file my 2010 taxes ) Sharon did not take part in George's consulting business. How can i file my 2010 taxes Ordinarily, on their separate returns they would each report $30,500, half the total community income of $61,000 ($26,500 + $34,500). How can i file my 2010 taxes But because they meet the four conditions listed earlier under Spouses living apart all year , they must disregard community property law in reporting all their income (except the interest income) from community property. How can i file my 2010 taxes They each report on their returns only their own earnings and other income, and their share of the interest income from community property. How can i file my 2010 taxes George reports $26,500 and Sharon reports $34,500. How can i file my 2010 taxes Other separated spouses. How can i file my 2010 taxes    If you and your spouse are separated but do not meet the four conditions discussed earlier under Spouses living apart all year , you must treat your income according to the laws of your state. How can i file my 2010 taxes In some states, income earned after separation but before a decree of divorce continues to be community income. How can i file my 2010 taxes In other states, it is separate income. How can i file my 2010 taxes End of the Community The marital community may end in several ways. How can i file my 2010 taxes When the marital community ends, the community assets (money and property) are divided between the spouses. How can i file my 2010 taxes Similarly, a registered domestic partnership may end in several ways and the community assets must be divided between the registered domestic partners. How can i file my 2010 taxes Death of spouse. How can i file my 2010 taxes    If you own community property and your spouse dies, the total fair market value (FMV) of the community property, including the part that belongs to you, generally becomes the basis of the entire property. How can i file my 2010 taxes For this rule to apply, at least half the value of the community property interest must be includible in your spouse's gross estate, whether or not the estate must file a return (this rule does not apply to registered domestic partners). How can i file my 2010 taxes Example. How can i file my 2010 taxes Bob and Ann owned community property that had a basis of $80,000. How can i file my 2010 taxes When Bob died, his and Ann's community property had an FMV of $100,000. How can i file my 2010 taxes One-half of the FMV of their community interest was includible in Bob's estate. How can i file my 2010 taxes The basis of Ann's half of the property is $50,000 after Bob died (half of the $100,000 FMV). How can i file my 2010 taxes The basis of the other half to Bob's heirs is also $50,000. How can i file my 2010 taxes   For more information about the basis of assets, see Publication 551, Basis of Assets. How can i file my 2010 taxes    The above basis rule does not apply if your spouse died in 2010 and the spouse's executor elected out of the estate tax, in which case section 1022 will apply. How can i file my 2010 taxes See Publication 4895, Tax Treatment of Property Acquired From a Decedent Dying in 2010, for additional information. How can i file my 2010 taxes Divorce or separation. How can i file my 2010 taxes    If spouses divorce or separate, the (equal or unequal) division of community property in connection with the divorce or property settlement does not result in a gain or loss. How can i file my 2010 taxes For registered domestic partners, an unequal division of community property in a property settlement may result in a gain or loss. How can i file my 2010 taxes For information on the tax consequences of the division of property under a property settlement or divorce decree, see Publication 504. How can i file my 2010 taxes   Each spouse (or each registered domestic partner) is taxed on half the community income for the part of the year before the community ends. How can i file my 2010 taxes However, see Spouses living apart all year , earlier. How can i file my 2010 taxes Any income received after the community ends is separate income. How can i file my 2010 taxes This separate income is taxable only to the spouse (or the registered domestic partner) to whom it belongs. How can i file my 2010 taxes   An absolute decree of divorce or annulment ends the marital community in all community property states. How can i file my 2010 taxes A decree of annulment, even though it holds that no valid marriage ever existed, usually does not nullify community property rights arising during the “marriage. How can i file my 2010 taxes ” However, you should check your state law for exceptions. How can i file my 2010 taxes   A decree of legal separation or of separate maintenance may or may not end the marital community. How can i file my 2010 taxes The court issuing the decree may terminate the marital community and divide the property between the spouses. How can i file my 2010 taxes   A separation agreement may divide the community property between you and your spouse. How can i file my 2010 taxes It may provide that this property, along with future earnings and property acquired, will be separate property. How can i file my 2010 taxes This agreement may end the community. How can i file my 2010 taxes   In some states, the marital community ends when the spouses permanently separate, even if there is no formal agreement. How can i file my 2010 taxes Check your state law. How can i file my 2010 taxes   If you are a registered domestic partner, you should check your state law to determine when the community ends. How can i file my 2010 taxes Preparing a Federal Income Tax Return The following discussion does not apply to spouses who meet the conditions under Spouses living apart all year , discussed earlier. How can i file my 2010 taxes Those spouses must report their community income as explained in that discussion. How can i file my 2010 taxes Joint Return Versus Separate Returns Ordinarily, filing a joint return will give you a greater tax advantage than filing a separate return. How can i file my 2010 taxes But in some cases, your combined income tax on separate returns may be less than it would be on a joint return. How can i file my 2010 taxes This discussion concerning joint versus separate returns does not apply to registered domestic partners. How can i file my 2010 taxes The following rules apply if your filing status is married filing separately. How can i file my 2010 taxes You should itemize deductions if your spouse itemizes deductions, because you cannot claim the standard deduction. How can i file my 2010 taxes You cannot take the credit for child and dependent care expenses in most instances. How can i file my 2010 taxes You cannot take the earned income credit. How can i file my 2010 taxes You cannot exclude any interest income from qualified U. How can i file my 2010 taxes S. How can i file my 2010 taxes savings bonds that you used for higher education expenses. How can i file my 2010 taxes You cannot take the credit for the elderly or the disabled unless you lived apart from your spouse all year. How can i file my 2010 taxes You may have to include in income more of any social security benefits (including any equivalent railroad retirement benefits) you received during the year than you would on a joint return. How can i file my 2010 taxes You cannot deduct interest paid on a qualified student loan. How can i file my 2010 taxes You cannot take the education credits. How can i file my 2010 taxes You may have a smaller child tax credit than you would on a joint return. How can i file my 2010 taxes You cannot take the exclusion or credit for adoption expenses in most instances. How can i file my 2010 taxes Figure your tax both on a joint return and on separate returns under the community property laws of your state. How can i file my 2010 taxes You can then compare the tax figured under both methods and use the one that results in less tax. How can i file my 2010 taxes Separate Return Preparation If you file separate returns, you and your spouse must each report half of your combined community income and deductions in addition to your separate income and deductions. How can i file my 2010 taxes Each of you must complete and attach Form 8958 to your Form 1040 showing how you figured the amount you are reporting on your return. How can i file my 2010 taxes On the appropriate lines of your separate Form 1040, list only your share of the income and deductions on the appropriate lines of your separate tax returns (wages, interest, dividends, etc. How can i file my 2010 taxes ). How can i file my 2010 taxes The same reporting rule applies to registered domestic partners. How can i file my 2010 taxes For a discussion of the effect of community property laws on certain items of income, deductions, credits, and other return amounts, see Identifying Income, Deductions, and Credits , earlier. How can i file my 2010 taxes Attach your Form 8958 to your separate return showing how you figured the income, deductions, and federal income tax withheld that each of you reported. How can i file my 2010 taxes Form 8958 is used for married spouses in community property states who choose to file married filing separately. How can i file my 2010 taxes Form 8958 is also used for registered domestic partners who are domiciled in Nevada, Washington, or California. How can i file my 2010 taxes A registered domestic partner in Nevada, Washington, or California must follow state community property laws and report half the combined community income of the individual and his or her registered domestic partner. How can i file my 2010 taxes Extension of time to file. How can i file my 2010 taxes    An extension of time for filing your separate return does not extend the time for filing your spouse's (or your registered domestic partner's) separate return. How can i file my 2010 taxes If you and your spouse file a joint return, you cannot file separate returns after the due date for filing either separate return has passed. How can i file my 2010 taxes How To Get Tax Help Whether it's help with a tax issue, preparing your tax return or a need for a free publication or form, get the help you need the way you want it: online, use a smart phone, call or walk in to an IRS office or volunteer site near you. How can i file my 2010 taxes Free help with your tax return. How can i file my 2010 taxes    You can get free help preparing your return nationwide from IRS-certified volunteers. How can i file my 2010 taxes The Volunteer Income Tax Assistance (VITA) program helps low-to-moderate income, elderly, people with disabilities, and limited English proficient taxpayers. How can i file my 2010 taxes The Tax Counseling for the Elderly (TCE) program helps taxpayers age 60 and older with their tax returns. How can i file my 2010 taxes Most VITA and TCE sites offer free electronic filing and all volunteers will let you know about credits and deductions you may be entitled to claim. How can i file my 2010 taxes In addition, some VITA and TCE sites provide taxpayers the opportunity to prepare their own return with help from an IRS-certified volunteer. How can i file my 2010 taxes To find the nearest VITA or TCE site, you can use the VITA Locator Tool on IRS. How can i file my 2010 taxes gov, download the IRS2Go app, or call 1-800-906-9887. How can i file my 2010 taxes   As part of the TCE program, AARP offers the Tax-Aide counseling program. How can i file my 2010 taxes To find the nearest AARP Tax-Aide site, visit AARP's website at www. How can i file my 2010 taxes aarp. How can i file my 2010 taxes org/money/taxaide or call 1-888-227-7669. How can i file my 2010 taxes For more information on these programs, go to IRS. How can i file my 2010 taxes gov and enter “VITA” in the search box. How can i file my 2010 taxes Internet. How can i file my 2010 taxes    IRS. How can i file my 2010 taxes gov and IRS2Go are ready when you are —24 hours a day, 7 days a week. How can i file my 2010 taxes Download the free IRS2Go app from the iTunes app store or from Google Play. How can i file my 2010 taxes Use it to check your refund status, order transcripts of your tax returns or tax account, watch the IRS YouTube channel, get IRS news as soon as it's released to the public, subscribe to filing season updates or daily tax tips, and follow the IRS Twitter news feed, @IRSnews, to get the latest federal tax news, including information about tax law changes and important IRS programs. How can i file my 2010 taxes Check the status of your 2013 refund with the Where's My Refund? application on IRS. How can i file my 2010 taxes gov or download the IRS2Go app and select the Refund Status option. How can i file my 2010 taxes The IRS issues more than 9 out of 10 refunds in less than 21 days. How can i file my 2010 taxes Using these applications, you can start checking on the status of your return within 24 hours after we receive your e-filed return or 4 weeks after you mail a paper return. How can i file my 2010 taxes You will also be given a personalized refund date as soon as the IRS processes your tax return and approves your refund. How can i file my 2010 taxes The IRS updates Where's My Refund? every 24 hours, usually overnight, so you only need to check once a day. How can i file my 2010 taxes Use the Interactive Tax Assistant (ITA) to research your tax questions. How can i file my 2010 taxes No need to wait on the phone or stand in line. How can i file my 2010 taxes The ITA is available 24 hours a day, 7 days a week, and provides you with a variety of tax information related to general filing topics, deductions, credits, and income. How can i file my 2010 taxes When you reach the response screen, you can print the entire interview and the final response for your records. How can i file my 2010 taxes New subject areas are added on a regular basis. How can i file my 2010 taxes  Answers not provided through ITA may be found in Tax Trails, one of the Tax Topics on IRS. How can i file my 2010 taxes gov which contain general individual and business tax information or by searching the IRS Tax Map, which includes an international subject index. How can i file my 2010 taxes You can use the IRS Tax Map, to search publications and instructions by topic or keyword. How can i file my 2010 taxes The IRS Tax Map integrates forms and publications into one research tool and provides single-point access to tax law information by subject. How can i file my 2010 taxes When the user searches the IRS Tax Map, they will be provided with links to related content in existing IRS publications, forms and instructions, questions and answers, and Tax Topics. How can i file my 2010 taxes Coming this filing season, you can immediately view and print for free all 5 types of individual federal tax transcripts (tax returns, tax account, record of account, wage and income statement, and certification of non-filing) using Get Transcript. How can i file my 2010 taxes You can also ask the IRS to mail a return or an account transcript to you. How can i file my 2010 taxes Only the mail option is available by choosing the Tax Records option on the IRS2Go app by selecting Mail Transcript on IRS. How can i file my 2010 taxes gov or by calling 1-800-908-9946. How can i file my 2010 taxes Tax return and tax account transcripts are generally available for the current year and the past three years. How can i file my 2010 taxes Determine if you are eligible for the EITC and estimate the amount of the credit with the Earned Income Tax Credit (EITC) Assistant. How can i file my 2010 taxes Visit Understanding Your IRS Notice or Letter to get answers to questions about a notice or letter you received from the IRS. How can i file my 2010 taxes If you received the First Time Homebuyer Credit, you can use the First Time Homebuyer Credit Account Look-up tool for information on your repayments and account balance. How can i file my 2010 taxes Check the status of your amended return using Where's My Amended Return? Go to IRS. How can i file my 2010 taxes gov and enter Where's My Amended Return? in the search box. How can i file my 2010 taxes You can generally expect your amended return to be processed up to 12 weeks from the date we receive it. How can i file my 2010 taxes It can take up to 3 weeks from the date you mailed it to show up in our system. How can i file my 2010 taxes Make a payment using one of several safe and convenient electronic payment options available on IRS. How can i file my 2010 taxes gov. How can i file my 2010 taxes Select the Payment tab on the front page of IRS. How can i file my 2010 taxes gov for more information. How can i file my 2010 taxes Determine if you are eligible and apply for an online payment agreement, if you owe more tax than you can pay today. How can i file my 2010 taxes Figure your income tax withholding with the IRS Withholding Calculator on IRS. How can i file my 2010 taxes gov. How can i file my 2010 taxes Use it if you've had too much or too little withheld, your personal situation has changed, you're starting a new job or you just want to see if you're having the right amount withheld. How can i file my 2010 taxes Determine if you might be subject to the Alternative Minimum Tax by using the Alternative Minimum Tax Assistant on IRS. How can i file my 2010 taxes gov. How can i file my 2010 taxes Request an Electronic Filing PIN by going to IRS. How can i file my 2010 taxes gov and entering Electronic Filing PIN in the search box. How can i file my 2010 taxes Download forms, instructions and publications, including accessible versions for people with disabilities. How can i file my 2010 taxes Locate the nearest Taxpayer Assistance Center (TAC) using the Office Locator tool on IRS. How can i file my 2010 taxes gov, or choose the Contact Us option on the IRS2Go app and search Local Offices. How can i file my 2010 taxes An employee can answer questions about your tax account or help you set up a payment plan. How can i file my 2010 taxes Before you visit, check the Office Locator on IRS. How can i file my 2010 taxes gov, or Local Offices under Contact Us on IRS2Go to confirm the address, phone number, days and hours of operation, and the services provided. How can i file my 2010 taxes If you have a special need, such as a disability, you can request an appointment. How can i file my 2010 taxes Call the local number listed in the Office Locator, or look in the phone book under United States Government, Internal Revenue Service. How can i file my 2010 taxes Apply for an Employer Identification Number (EIN). How can i file my 2010 taxes Go to IRS. How can i file my 2010 taxes gov and enter Apply for an EIN in the search box. How can i file my 2010 taxes Read the Internal Revenue Code, regulations, or other official guidance. How can i file my 2010 taxes Read Internal Revenue Bulletins. How can i file my 2010 taxes Sign up to receive local and national tax news and more by email. How can i file my 2010 taxes Just click on “subscriptions” above the search box on IRS. How can i file my 2010 taxes gov and choose from a variety of options. How can i file my 2010 taxes    Phone. How can i file my 2010 taxes You can call the IRS, or you can carry it in your pocket with the IRS2Go app on your smart phone or tablet. How can i file my 2010 taxes Download the free IRS2Go app from the iTunes app store or from Google Play. How can i file my 2010 taxes Call to locate the nearest volunteer help site, 1-800-906-9887 or you can use the VITA Locator Tool on IRS. How can i file my 2010 taxes gov, or download the IRS2Go app. How can i file my 2010 taxes Low-to-moderate income, elderly, people with disabilities, and limited English proficient taxpayers can get free help with their tax return from the nationwide Volunteer Income Tax Assistance (VITA) program. How can i file my 2010 taxes The Tax Counseling for the Elderly (TCE) program helps taxpayers age 60 and older with their tax returns. How can i file my 2010 taxes Most VITA and TCE sites offer free electronic filing. How can i file my 2010 taxes Some VITA and TCE sites provide IRS-certified volunteers who can help prepare your tax return. How can i file my 2010 taxes Through the TCE program, AARP offers the Tax-Aide counseling program; call 1-888-227-7669 to find the nearest Tax-Aide location. How can i file my 2010 taxes Call the automated Where's My Refund? information hotline to check the status of your 2013 refund 24 hours a day, 7 days a week at 1-800-829-1954. How can i file my 2010 taxes If you e-file, you can start checking on the status of your return within 24 hours after the IRS receives your tax return or 4 weeks after you've mailed a paper return. How can i file my 2010 taxes The IRS issues more than 9 out of 10 refunds in less than 21 days. How can i file my 2010 taxes Where's My Refund? will give you a personalized refund date as soon as the IRS processes your tax return and approves your refund. How can i file my 2010 taxes Before you call this automated hotline, have your 2013 tax return handy so you can enter your social security number, your filing status, and the exact whole dollar amount of your refund. How can i file my 2010 taxes The IRS updates Where's My Refund? every 24 hours, usually overnight, so you only need to check once a day. How can i file my 2010 taxes Note, the above information is for our automated hotline. How can i file my 2010 taxes Our live phone and walk-in assistors can research the status of your refund only if it's been 21 days or more since you filed electronically or more than 6 weeks since you mailed your paper return. How can i file my 2010 taxes Call the Amended Return Hotline, 1-866-464-2050, to check the status of your amended return. How can i file my 2010 taxes You can generally expect your amended return to be processed up to 12 weeks from the date we receive it. How can i file my 2010 taxes It can take up to 3 weeks from the date you mailed it to show up in our system. How can i file my 2010 taxes Call 1-800-TAX-FORM (1-800-829-3676) to order current-year forms, instructions, publications, and prior-year forms and instructions (limited to 5 years). How can i file my 2010 taxes You should receive your order within 10 business days. How can i file my 2010 taxes Call TeleTax, 1-800-829-4477, to listen to pre-recorded messages covering general and business tax information. How can i file my 2010 taxes If, between January and April 15, you still have questions about the Form 1040, 1040A, or 1040EZ (like filing requirements, dependents, credits, Schedule D, pensions and IRAs or self-employment taxes), call 1-800-829-1040. How can i file my 2010 taxes Call using TTY/TDD equipment, 1-800-829-4059 to ask tax questions or order forms and publications. How can i file my 2010 taxes The TTY/TDD telephone number is for people who are deaf, hard of hearing, or have a speech disability. How can i file my 2010 taxes These individuals can also contact the IRS through relay services such as the Federal Relay Service. How can i file my 2010 taxes    Walk-in. How can i file my 2010 taxes You can find a selection of forms, publications and services — in-person. How can i file my 2010 taxes Products. How can i file my 2010 taxes You can walk in to some post offices, libraries, and IRS offices to pick up certain forms, instructions, and publications. How can i file my 2010 taxes Some IRS offices, libraries, and city and county government offices have a collection of products available to photocopy from reproducible proofs. How can i file my 2010 taxes Services. How can i file my 2010 taxes You can walk in to your local TAC for face-to-face tax help. How can i file my 2010 taxes An employee can answer questions about your tax account or help you set up a payment plan. How can i file my 2010 taxes Before visiting, use the Office Locator tool on IRS. How can i file my 2010 taxes gov, or choose the Contact Us option on the IRS2Go app and search Local Offices for days and hours of operation, and services provided. How can i file my 2010 taxes    Mail. How can i file my 2010 taxes You can send your order for forms, instructions, and publications to the address below. How can i file my 2010 taxes You should receive a response within 10 business days after your request is received. How can i file my 2010 taxes Internal Revenue Service 1201 N. How can i file my 2010 taxes Mitsubishi Motorway Bloomington, IL 61705-6613   The Taxpayer Advocate Service Is Here to Help You. How can i file my 2010 taxes The Taxpayer Advocate Service (TAS) is your voice at the IRS. How can i file my 2010 taxes Our job is to ensure that every taxpayer is treated fairly and that you know and understand your rights. How can i file my 2010 taxes   What can TAS do for you? We can offer you free help with IRS problems that you can't resolve on your own. How can i file my 2010 taxes We know this process can be confusing, but the worst thing you can do is nothing at all! TAS can help if you can't resolve your tax problem and: Your problem is causing financial difficulties for you, your family, or your business. How can i file my 2010 taxes You face (or your business is facing) an immediate threat of adverse action. How can i file my 2010 taxes You've tried repeatedly to contact the IRS but no one has responded, or the IRS hasn't responded by the date promised. How can i file my 2010 taxes   If you qualify for our help, you'll be assigned to one advocate who'll be with you at every turn and will do everything possible to resolve your problem. How can i file my 2010 taxes Here's why we can help: TAS is an independent organization within the IRS. How can i file my 2010 taxes Our advocates know how to work with the IRS. How can i file my 2010 taxes Our services are free and tailored to meet your needs. How can i file my 2010 taxes We have offices in every state, the District of Columbia, and Puerto Rico. How can i file my 2010 taxes   How can you reach us? If you think TAS can help you, call your local advocate, whose number is in your local directory and at www. How can i file my 2010 taxes irs. How can i file my 2010 taxes gov/advocate, or call us toll-free at 1-877-777-4778. How can i file my 2010 taxes   How else does TAS help taxpayers?  TAS also works to resolve large-scale, systemic problems that affect many taxpayers. How can i file my 2010 taxes If you know of one of these broad issues, please report it to us through our Systemic Advocacy Management System at www. How can i file my 2010 taxes irs. How can i file my 2010 taxes gov/sams. How can i file my 2010 taxes Low Income Taxpayer Clinics Low Income Taxpayer Clinics (LITCs) serve individuals whose income is below a certain level and need to resolve tax problems such as audits, appeals and tax collection disputes. How can i file my 2010 taxes Some clinics can provide information about taxpayer rights and responsibilities in different languages for individuals who speak English as a second language. How can i file my 2010 taxes Visit www. How can i file my 2010 taxes irs. How can i file my 2010 taxes gov/litc or see IRS Publication 4134, Low Income Taxpayer Clinic List. How can i file my 2010 taxes Prev  Up  Next   Home   More Online Publications