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How To File Late Tax Returns

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How To File Late Tax Returns

How to file late tax returns 3. How to file late tax returns   Filing Information for Individuals in Certain U. How to file late tax returns S. How to file late tax returns Possessions Table of Contents American SamoaWhere To Get Forms and Information Which Returns To File Special Rules for American Samoa Double Taxation The Commonwealth of Puerto RicoWhere To Get Forms and Information Which Returns To File Special Rules for Puerto Rico Double Taxation The Commonwealth of the Northern Mariana IslandsWhere To Get Forms and Information Which Return To File Special Rules for the CNMI Double Taxation GuamWhere To Get Forms and Information Which Return To File Special Rules for Guam Double Taxation The U. How to file late tax returns S. How to file late tax returns Virgin IslandsWhere To Get Forms and Information Which Return To File Special Rules for the USVI Double Taxation If you have income from American Samoa, the CNMI, Guam, Puerto Rico, or the USVI, you may have to file a tax return with the tax department of that possession. How to file late tax returns Or, you may have to file two annual tax returns, one with the possession's tax department and the other with the U. How to file late tax returns S. How to file late tax returns Internal Revenue Service. How to file late tax returns This chapter covers the general rules for filing returns in the five possessions. How to file late tax returns You must first determine if you are a bona fide resident of the relevant possession. How to file late tax returns See chapter 1 for a discussion of the requirements you must meet. How to file late tax returns You should ask for forms and advice about the filing of possession tax returns from that possession's tax department, not the Internal Revenue Service. How to file late tax returns Contact information is listed in this chapter under the heading for each possession. How to file late tax returns American Samoa American Samoa has its own separate and independent tax system. How to file late tax returns Although its tax laws are modeled on the U. How to file late tax returns S. How to file late tax returns Internal Revenue Code, there are certain differences. How to file late tax returns Where To Get Forms and Information Requests for advice about matters connected with Samoan taxation should be sent to: American Samoa Government Tax Office  Executive Office Building First Floor Pago Pago, AS 96799 The phone number is (684) 633-4181. How to file late tax returns The fax number is (684) 633-1513. How to file late tax returns You can get forms and publications at www. How to file late tax returns americansamoa. How to file late tax returns gov. How to file late tax returns The addresses and phone numbers listed above are subject to change. How to file late tax returns Which Returns To File Your residency status and your source of income with regard to American Samoa determine whether you file your return and pay your tax to American Samoa, to the United States, or to both. How to file late tax returns In addition to the information below that is categorized by residency status, the Special Rules for American Samoa section (later) contains important information for determining the correct forms to file. How to file late tax returns Bona Fide Resident of American Samoa Bona fide residents of American Samoa are generally exempt from U. How to file late tax returns S. How to file late tax returns tax on their American Samoa source income. How to file late tax returns U. How to file late tax returns S. How to file late tax returns citizen or resident alien. How to file late tax returns   If you are a U. How to file late tax returns S. How to file late tax returns citizen or resident alien and a bona fide resident of American Samoa during the entire tax year, you generally must file the following returns. How to file late tax returns An American Samoa tax return reporting your gross income from worldwide sources. How to file late tax returns If you report non-American Samoa source income on your American Samoa tax return, you can claim a credit against your American Samoa tax liability for income taxes paid on that income to the United States, a foreign country, or another possession. How to file late tax returns A U. How to file late tax returns S. How to file late tax returns tax return reporting income from worldwide sources, but excluding income from sources within American Samoa. How to file late tax returns However, amounts received for services performed as an employee of the United States or any of its agencies cannot be excluded (see U. How to file late tax returns S. How to file late tax returns Government employees under Special Rules for American Samoa, later). How to file late tax returns To exclude American Samoa source income, attach a completed Form 4563 to your U. How to file late tax returns S. How to file late tax returns tax return (see Form 4563 for more information). How to file late tax returns If you are excluding American Samoa source income on your U. How to file late tax returns S. How to file late tax returns tax return, you will not be allowed any deductions from gross income or credits against tax that are directly or indirectly allocable to the exempt income. How to file late tax returns For more information, see Special Rules for Completing Your U. How to file late tax returns S. How to file late tax returns Tax Return in chapter 4. How to file late tax returns Nonresident alien. How to file late tax returns   If you are a bona fide resident of American Samoa during the entire tax year, but a nonresident alien of the United States, you generally must file the following returns. How to file late tax returns An American Samoa tax return reporting worldwide income. How to file late tax returns A U. How to file late tax returns S. How to file late tax returns tax return (Form 1040, U. How to file late tax returns S. How to file late tax returns Individual Income Tax Return) reporting income from worldwide sources, but excluding American Samoa source income other than amounts for services performed as an employee of the United States or any of its agencies. How to file late tax returns For more information, see U. How to file late tax returns S. How to file late tax returns Government employees under Special Rules for American Samoa, later. How to file late tax returns To exclude income from sources within American Samoa, attach a completed Form 4563 to your U. How to file late tax returns S. How to file late tax returns tax return (see Form 4563 , below, for more information). How to file late tax returns For all other tax purposes, however, you will be treated as a nonresident alien individual. How to file late tax returns For example, you are not allowed the standard deduction, you cannot file a joint return, and you are not allowed a deduction for a dependent unless that person is a citizen or national of the United States. How to file late tax returns There are also limitations on what deductions and credits are allowed. How to file late tax returns See Publication 519 for more information. How to file late tax returns Form 4563. How to file late tax returns   If you must file a U. How to file late tax returns S. How to file late tax returns income tax return and you qualify to exclude any of your income from American Samoa, claim the exclusion by completing Form 4563 and attaching it to your Form 1040. How to file late tax returns Form 4563 cannot be filed by itself. How to file late tax returns There is an example of a filled-in Form 4563 in chapter 5. How to file late tax returns   If you are a bona fide resident of American Samoa during the entire tax year and you are not including a check or a money order, send your U. How to file late tax returns S. How to file late tax returns tax return and all attachments (including Form 4563) to: Department of the Treasury Internal Revenue Service Austin, TX 73301-0215 USA   If you are including a check or a money order, send your U. How to file late tax returns S. How to file late tax returns tax return and all attachments (including Form 4563) to: Internal Revenue Service P. How to file late tax returns O. How to file late tax returns Box 1303 Charlotte, NC 28201-1303 USA   Send your American Samoa tax return and all attachments to the address given under Where To Get Forms and Information , earlier. How to file late tax returns Self-employment tax. How to file late tax returns   If you are not required to file a U. How to file late tax returns S. How to file late tax returns tax return but have income that is effectively connected with a trade or business in American Samoa, you must file Form 1040-SS with the United States. How to file late tax returns On this form you will report your self-employment income to the United States and, if necessary, pay self-employment tax on that income. How to file late tax returns Additional Medicare Tax. How to file late tax returns   Beginning in 2013, you may be required to pay Additional Medicare Tax. How to file late tax returns Also, you may need to report Additional Medicare Tax withheld by your employer. How to file late tax returns For more information see Additional Medicare Tax under Special Rules for Completing Your U. How to file late tax returns S. How to file late tax returns Tax Return in chapter 4. How to file late tax returns Net Investment Income Tax. How to file late tax returns   Beginning in 2013, the Net Investment Income Tax (NIIT) is 3. How to file late tax returns 8 percent of the lesser of an individual’s net investment income or the excess of the individual’s modified adjusted gross income over a specified threshold amount. How to file late tax returns The NIIT will apply to a bona fide resident of American Samoa if a taxpayer has modified adjusted gross income from sources outside of American Samoa that exceeds a specified threshold amount, e. How to file late tax returns g. How to file late tax returns , $200,000 for single filers. How to file late tax returns The NIIT does not apply to any individual who is a nonresident alien with respect to the United States. How to file late tax returns See Form 8960, Net Investment Income Tax—Individuals, Estates, and Trusts, and its instructions for more information on the NIIT. How to file late tax returns Estimated tax payments. How to file late tax returns   To see if you are required to make payments of estimated income tax, self-employment tax, Additional Medicare Tax, and/or Net Investment Income Tax to the IRS, get Form 1040-ES, Estimated Tax for Individuals. How to file late tax returns   To pay by check or money order, send your payment with the Form 1040-ES payment voucher to: Internal Revenue Service P. How to file late tax returns O. How to file late tax returns Box 1300 Charlotte, NC 28201-1300 USA   To get information on paying electronically (by credit or debit card, or through the Electronic Federal Tax Payment System (EFTPS)), go to www. How to file late tax returns irs. How to file late tax returns gov/e-pay. How to file late tax returns   For information on making estimated income tax payments to American Samoa, see Where To Get Forms and Information , earlier. How to file late tax returns Not a Bona Fide Resident of American Samoa An individual who is not a bona fide resident of American Samoa for the tax year generally files both U. How to file late tax returns S. How to file late tax returns and American Samoa tax returns, and claims a foreign tax credit on the U. How to file late tax returns S. How to file late tax returns return for taxes paid to American Samoa. How to file late tax returns U. How to file late tax returns S. How to file late tax returns citizen or resident alien. How to file late tax returns   If you are a U. How to file late tax returns S. How to file late tax returns citizen or resident alien but not a bona fide resident of American Samoa during the entire tax year, you generally must file the following returns. How to file late tax returns An American Samoa tax return reporting only your income from sources within American Samoa. How to file late tax returns Wages for services performed in American Samoa, whether for a private employer, the U. How to file late tax returns S. How to file late tax returns Government, or otherwise, is income from sources within American Samoa. How to file late tax returns A U. How to file late tax returns S. How to file late tax returns tax return reporting your income from worldwide sources. How to file late tax returns You can take a credit against your U. How to file late tax returns S. How to file late tax returns tax liability if you paid income taxes to American Samoa (or other possession or foreign country) and reported income from those sources on your U. How to file late tax returns S. How to file late tax returns tax return. How to file late tax returns De minimis exception to determining source of income. How to file late tax returns   In certain situations you will not have income from a possession. How to file late tax returns See De minimis exception under Compensation for Labor or Personal Services in chapter 2. How to file late tax returns Nonresident alien. How to file late tax returns   If you are a nonresident alien of the United States who does not qualify as a bona fide resident of American Samoa for the entire tax year, you generally must file the following returns. How to file late tax returns An American Samoa tax return reporting only your income from sources within American Samoa. How to file late tax returns In this situation, wages for services performed in American Samoa, whether for a private employer, the U. How to file late tax returns S. How to file late tax returns Government, or otherwise, is income from sources within American Samoa. How to file late tax returns A U. How to file late tax returns S. How to file late tax returns tax return (Form 1040NR, U. How to file late tax returns S. How to file late tax returns Nonresident Alien Income Tax Return) reporting U. How to file late tax returns S. How to file late tax returns source income according to the rules for a nonresident alien. How to file late tax returns See the Instructions for Form 1040NR. How to file late tax returns   If you are not a bona fide resident of American Samoa during the entire tax year, and you are not including a check or a money order, send your U. How to file late tax returns S. How to file late tax returns tax return and all attachments to: Department of the Treasury Internal Revenue Service Austin, TX 73301-0215 USA   If you are including a check or a money order, send your U. How to file late tax returns S. How to file late tax returns tax return and all attachments to: Internal Revenue Service P. How to file late tax returns O. How to file late tax returns Box 1303 Charlotte, NC 28201-1303 USA   Send your American Samoa tax return and all attachments to the address given under Where To Get Forms and Information , earlier. How to file late tax returns Special Rules for American Samoa Some special rules apply to certain types of income and employment connected with American Samoa. How to file late tax returns U. How to file late tax returns S. How to file late tax returns Armed Forces. How to file late tax returns   Bona fide residents of American Samoa include military personnel whose official home of record is American Samoa. How to file late tax returns Civilian spouse of active duty member of the U. How to file late tax returns S. How to file late tax returns Armed Forces. How to file late tax returns   If, under the rule discussed at the beginning of chapter 1 (see Special rule for civilian spouse of active duty member of the U. How to file late tax returns S. How to file late tax returns Armed Forces ), your tax residence is American Samoa, follow the guidance in the section for bona fide residents under Which Returns To File, earlier. How to file late tax returns However, if your tax residence is one of the 50 states or the District of Columbia and your only income from American Samoa is from wages, salaries, tips, or self-employment, you will be taxed on your worldwide income and file only a U. How to file late tax returns S. How to file late tax returns tax return (Form 1040) and a state and/or local tax return, if required. How to file late tax returns If you have income from American Samoa other than wages, salaries, tips, or self-employment that is considered to be sourced in that possession (see Table 2-1), contact the local tax administration for guidance. How to file late tax returns U. How to file late tax returns S. How to file late tax returns Government employees. How to file late tax returns   If you are employed in American Samoa by the U. How to file late tax returns S. How to file late tax returns Government or any of its agencies, you are subject to tax by American Samoa on your pay from the government. How to file late tax returns Whether you are subject to tax by American Samoa on your non-American Samoa source income depends on your status in American Samoa as a bona fide resident. How to file late tax returns   Wages and salaries paid to employees of the U. How to file late tax returns S. How to file late tax returns Government and its agencies are also subject to U. How to file late tax returns S. How to file late tax returns federal income tax. How to file late tax returns These payments do not qualify for the exclusion of income from sources within American Samoa, discussed earlier. How to file late tax returns   For tax years ending after April 9, 2008, wages and salaries paid to bona fide residents by the Government of American Samoa can be excluded on the U. How to file late tax returns S. How to file late tax returns tax return. How to file late tax returns   If you report government wages on both your U. How to file late tax returns S. How to file late tax returns and American Samoa tax returns, you can take a credit on your U. How to file late tax returns S. How to file late tax returns tax return for income taxes paid or accrued to American Samoa. How to file late tax returns Figure the credit on Form 1116, and attach that form to your U. How to file late tax returns S. How to file late tax returns tax return, Form 1040. How to file late tax returns Show your wages paid for services performed in American Samoa on Form 1116, line 1a, enter “American Samoa” on line g, and check box b above Part I. How to file late tax returns Moving expense deduction. How to file late tax returns   Generally, expenses of a move to American Samoa are directly attributable to American Samoa wages, salaries, and other earned income. How to file late tax returns Likewise, the expenses of a move back to the United States are generally attributable to U. How to file late tax returns S. How to file late tax returns earned income. How to file late tax returns   If your move was to American Samoa, report your deduction for moving expenses as follows. How to file late tax returns If you are a bona fide resident in the tax year of your move, enter your deductible expenses on your American Samoa tax return. How to file late tax returns If you are not a bona fide resident, enter your deductible expenses on both your American Samoa and U. How to file late tax returns S. How to file late tax returns tax returns. How to file late tax returns Also, for purposes of a tax credit against your U. How to file late tax returns S. How to file late tax returns tax liability, reduce your American Samoa “general category income” on Form 1116, line 1a, by entering the deductible moving expenses on line 2. How to file late tax returns   If your move was to the United States, complete Form 3903, Moving Expenses, and enter the deductible amount on Form 1040, line 26. How to file late tax returns Double Taxation A mutual agreement procedure exists to settle cases of double taxation between the United States and American Samoa. How to file late tax returns See Double Taxation in chapter 4. How to file late tax returns The Commonwealth of Puerto Rico The Commonwealth of Puerto Rico has its own separate and independent tax system. How to file late tax returns Although it is modeled after the U. How to file late tax returns S. How to file late tax returns system, there are differences in law and tax rates. How to file late tax returns Where To Get Forms and Information Requests for information about the filing of Puerto Rico tax returns should be addressed to: Departamento de Hacienda Negociado de Asistencia Contributiva  P. How to file late tax returns O. How to file late tax returns Box 9024140 San Juan, Puerto Rico 00902-4140 The phone numbers are (787) 721-8051 and (787) 721-7198. How to file late tax returns    To obtain Puerto Rico tax forms, contact the Forms and Publications Division Office at the above address or call (787) 722-0216, option #7. How to file late tax returns You can access the Hacienda website at www. How to file late tax returns hacienda. How to file late tax returns gobierno. How to file late tax returns pr or email your questions about Puerto Rico taxes to InfoServ@hacienda. How to file late tax returns gobierno. How to file late tax returns pr. How to file late tax returns The addresses and phone numbers listed above are subject to change. How to file late tax returns Which Returns To File Generally, you will file returns with both Puerto Rico and the United States. How to file late tax returns The income reported on each return depends on your residency status in Puerto Rico. How to file late tax returns To determine if you are a bona fide resident of Puerto Rico, see the information in chapter 1. How to file late tax returns Bona Fide Resident of Puerto Rico Bona fide residents of Puerto Rico will generally pay tax to Puerto Rico on their worldwide income. How to file late tax returns U. How to file late tax returns S. How to file late tax returns citizen or resident alien. How to file late tax returns   If you are a U. How to file late tax returns S. How to file late tax returns citizen or resident alien and also a bona fide resident of Puerto Rico during the entire tax year, you generally must file the following returns. How to file late tax returns A Puerto Rico tax return reporting income from worldwide sources. How to file late tax returns If you report U. How to file late tax returns S. How to file late tax returns source income on your Puerto Rico tax return, you can claim a credit against your Puerto Rico tax, up to the amount allowable, for income taxes paid to the United States. How to file late tax returns A U. How to file late tax returns S. How to file late tax returns tax return reporting income from worldwide sources, but excluding Puerto Rico source income. How to file late tax returns However, see U. How to file late tax returns S. How to file late tax returns Government employees under Special Rules for Puerto Rico, later, for an exception. How to file late tax returns If you are excluding Puerto Rico income on your U. How to file late tax returns S. How to file late tax returns tax return, you will not be allowed any deductions or credits that are directly or indirectly allocable to exempt income. How to file late tax returns For more information, see Special Rules for Completing Your U. How to file late tax returns S. How to file late tax returns Tax Return in chapter 4. How to file late tax returns If all of your income is from Puerto Rico sources, you are not required to file a U. How to file late tax returns S. How to file late tax returns tax return. How to file late tax returns However, if you have self-employment income, see Self-employment tax , later. How to file late tax returns U. How to file late tax returns S. How to file late tax returns citizen only. How to file late tax returns   If you are a U. How to file late tax returns S. How to file late tax returns citizen, you may also qualify under these rules if you have been a bona fide resident of Puerto Rico for at least 2 years before moving from Puerto Rico. How to file late tax returns In this case, you can exclude your income derived from sources within Puerto Rico (but not wages and salaries received as an employee of the U. How to file late tax returns S. How to file late tax returns Government or its agencies) that you earned before the date you changed your residence. How to file late tax returns For more information, see Puerto Rico under Year of Moving From a Possession in chapter 1. How to file late tax returns Nonresident alien. How to file late tax returns   If you are a bona fide resident of Puerto Rico during the entire tax year, but a nonresident alien of the United States, you generally must file the following returns. How to file late tax returns A Puerto Rico tax return reporting income from worldwide sources. How to file late tax returns If you report U. How to file late tax returns S. How to file late tax returns source income on your Puerto Rico tax return, you can claim a credit against your Puerto Rico tax, up to the amount allowable, for income taxes paid to the United States. How to file late tax returns A U. How to file late tax returns S. How to file late tax returns tax return (Form 1040) reporting income from worldwide sources, but excluding Puerto Rico source income (other than amounts for services performed as an employee of the United States or any of its agencies). How to file late tax returns For tax purposes other than reporting income, however, you will be treated as a nonresident alien individual. How to file late tax returns For example, you are not allowed the standard deduction, you cannot file a joint return, and you are not allowed a deduction for a dependent unless that person is a citizen or national of the United States. How to file late tax returns There are also limitations on what deductions and credits are allowed. How to file late tax returns See Publication 519 for more information. How to file late tax returns Self-employment tax. How to file late tax returns   If you have no U. How to file late tax returns S. How to file late tax returns filing requirement but have income that is effectively connected with a trade or business in Puerto Rico, you must file Form 1040-SS or Form 1040-PR with the United States to report your self-employment income and, if necessary, pay self-employment tax. How to file late tax returns Additional Medicare Tax. How to file late tax returns   Beginning in 2013, you may be required to pay Additional Medicare Tax. How to file late tax returns Also, you may need to report Additional Medicare Tax withheld by your employer. How to file late tax returns For more information see Additional Medicare Tax under Special Rules for Completing Your U. How to file late tax returns S. How to file late tax returns Tax Return in chapter 4. How to file late tax returns Net Investment Income Tax. How to file late tax returns   Beginning in 2013, the Net Investment Income Tax (NIIT) is 3. How to file late tax returns 8 percent of the lesser of an individual’s net investment income or the excess of the individual’s modified adjusted gross income over a specified threshold amount. How to file late tax returns The NIIT will apply to a bona fide resident of Puerto Rico if a taxpayer has modified adjusted gross income from sources outside of Puerto Rico that exceeds a specified threshold amount, e. How to file late tax returns g. How to file late tax returns , $200,000 for single filers. How to file late tax returns The NIIT does not apply to any individual who is a nonresident alien with respect to the United States. How to file late tax returns See Form 8960, Net Investment Income Tax—Individuals, Estates, and Trusts, and its instructions for more information on the NIIT. How to file late tax returns Estimated tax payments. How to file late tax returns   To see if you are required to make payments of estimated income tax, self-employment tax, Additional Medicare Tax, and/or Net Investment Income Tax to the IRS, get Form 1040-ES (or Form 1040-ES(PR)). How to file late tax returns   To pay by check or money order, send your payment with the Form 1040-ES (or Form 1040-ES(PR)) payment voucher to: Internal Revenue Service P. How to file late tax returns O. How to file late tax returns Box 1300 Charlotte, NC 28201-1300 USA   To get information on paying electronically (by credit or debit card, or through the Electronic Federal Tax Payment System (EFTPS)), go to www. How to file late tax returns irs. How to file late tax returns gov/e-pay. How to file late tax returns   For information on making estimated income tax payments to Hacienda, see Where To Get Forms and Information , earlier. How to file late tax returns Not a Bona Fide Resident of Puerto Rico An individual who is not a bona fide resident of Puerto Rico for the tax year generally files tax returns with both Puerto Rico and the United States. How to file late tax returns U. How to file late tax returns S. How to file late tax returns citizen or resident alien. How to file late tax returns   If you are a U. How to file late tax returns S. How to file late tax returns citizen or resident alien but not a bona fide resident of Puerto Rico during the entire tax year, you generally must file the following returns. How to file late tax returns A Puerto Rico tax return reporting only your income from Puerto Rico sources. How to file late tax returns Wages for services performed in Puerto Rico, whether for a private employer, the U. How to file late tax returns S. How to file late tax returns Government, or otherwise, is income from Puerto Rico sources. How to file late tax returns A U. How to file late tax returns S. How to file late tax returns tax return reporting income from worldwide sources. How to file late tax returns Generally, you can claim a foreign tax credit for income taxes paid to Puerto Rico on the Puerto Rico income that is not exempt from U. How to file late tax returns S. How to file late tax returns taxes (see chapter 4 for more information). How to file late tax returns Nonresident alien. How to file late tax returns   If you are a nonresident alien of the United States who does not qualify as a bona fide resident of Puerto Rico for the entire tax year, you generally must file the following returns. How to file late tax returns A Puerto Rico tax return reporting only your income from Puerto Rico sources. How to file late tax returns Wages for services performed in Puerto Rico, whether for a private employer, the U. How to file late tax returns S. How to file late tax returns Government, or otherwise, is income from Puerto Rico sources. How to file late tax returns A U. How to file late tax returns S. How to file late tax returns tax return (Form 1040NR) according to the rules for a nonresident alien. How to file late tax returns See the Instructions for Form 1040NR. How to file late tax returns De minimis exception to determining source of income. How to file late tax returns   In certain situations you will not have income from a possession. How to file late tax returns See De minimis exception under Compensation for Labor or Personal Services in chapter 2. How to file late tax returns Use the addresses listed below to file your U. How to file late tax returns S. How to file late tax returns and Puerto Rico income tax returns. How to file late tax returns If you are not including a check or a money order, send your U. How to file late tax returns S. How to file late tax returns tax return and all attachments to: Department of the Treasury Internal Revenue Service Austin, TX 73301-0215 USA If you are including a check or a money order, send your U. How to file late tax returns S. How to file late tax returns tax return and all attachments to: Internal Revenue Service P. How to file late tax returns O. How to file late tax returns Box 1303 Charlotte, NC 28201-1303 USA If you request a refund on your Puerto Rico return, send your Puerto Rico tax return and all attachments to: Departamento de Hacienda P. How to file late tax returns O. How to file late tax returns Box 50072 San Juan, PR 00902-6272 Send all other Puerto Rico tax returns, with all attachments, to: Departamento de Hacienda P. How to file late tax returns O. How to file late tax returns Box 9022501 San Juan, PR 00902-2501 Special Rules for Puerto Rico In addition to the general rules given earlier for filing U. How to file late tax returns S. How to file late tax returns and Puerto Rico tax returns, there are some special rules that apply to certain individuals and types of income. How to file late tax returns U. How to file late tax returns S. How to file late tax returns Government employees. How to file late tax returns   Wages and cost-of-living allowances paid by the U. How to file late tax returns S. How to file late tax returns Government (or one of its agencies) for working in Puerto Rico are subject to Puerto Rico tax. How to file late tax returns However, the cost-of-living allowances are excluded from Puerto Rico gross income up to the amount exempt from U. How to file late tax returns S. How to file late tax returns tax. How to file late tax returns In order to claim this exclusion, you must: Include with your Puerto Rico tax return evidence to show the amount received during the year, and Be in full compliance with your Puerto Rico tax responsibilities. How to file late tax returns   These wages are also subject to U. How to file late tax returns S. How to file late tax returns tax, but the cost-of-living allowances are excludable. How to file late tax returns A foreign tax credit is available in order to avoid double taxation. How to file late tax returns U. How to file late tax returns S. How to file late tax returns Armed Forces. How to file late tax returns   Bona fide residents of Puerto Rico include military personnel whose official home of record is Puerto Rico. How to file late tax returns Civilian spouse of active duty member of the U. How to file late tax returns S. How to file late tax returns Armed Forces. How to file late tax returns   If, under the rule discussed at the beginning of chapter 1 (see Special rule for civilian spouse of active duty member of the U. How to file late tax returns S. How to file late tax returns Armed Forces ), your tax residence is Puerto Rico, follow the guidance in the section for bona fide residents under Which Returns To File, earlier. How to file late tax returns However, if your tax residence is one of the 50 states or the District of Columbia and your only income from Puerto Rico is from wages, salaries, tips, or self-employment, you will be taxed on your worldwide income and file only a U. How to file late tax returns S. How to file late tax returns tax return (Form 1040) and a state and/or local tax return, if required. How to file late tax returns If you have income from Puerto Rico other than wages, salaries, tips, or self-employment that is considered to be sourced in that possession (see Table 2-1 ), contact the Hacienda for guidance. How to file late tax returns Income from sources outside Puerto Rico and the United States. How to file late tax returns   If you are a U. How to file late tax returns S. How to file late tax returns citizen and bona fide resident of Puerto Rico and you have income from sources outside both Puerto Rico and the United States, that income is treated as foreign source income under both tax systems. How to file late tax returns In addition to your Puerto Rico and U. How to file late tax returns S. How to file late tax returns tax returns, you may also have to file a return with the country or possession from which your outside income was derived. How to file late tax returns To avoid double taxation, a foreign tax credit is generally available for either the U. How to file late tax returns S. How to file late tax returns or Puerto Rico return. How to file late tax returns Example. How to file late tax returns Thomas Red is a bona fide resident of Puerto Rico and a U. How to file late tax returns S. How to file late tax returns citizen. How to file late tax returns He traveled to the Dominican Republic and worked in the construction industry for 1 month. How to file late tax returns His wages were $20,000. How to file late tax returns Because the wages were earned outside Puerto Rico and outside the United States, Thomas must file a tax return with Puerto Rico and the United States. How to file late tax returns He may also have to file a tax return with the Dominican Republic. How to file late tax returns Moving expense deduction. How to file late tax returns   Generally, expenses of a move to Puerto Rico are directly attributable to wages, salaries, and other earned income from Puerto Rico. How to file late tax returns Likewise, the expenses of a move back to the United States are generally attributable to U. How to file late tax returns S. How to file late tax returns earned income. How to file late tax returns   If your move was to Puerto Rico, report your deduction for moving expenses as follows. How to file late tax returns If you are a bona fide resident in the tax year of your move, enter your deductible expenses on your Puerto Rico tax return. How to file late tax returns If you are not a bona fide resident, enter your deductible expenses on both your Puerto Rico and U. How to file late tax returns S. How to file late tax returns tax returns. How to file late tax returns Also, for purposes of a tax credit against your U. How to file late tax returns S. How to file late tax returns tax liability, reduce your Puerto Rico “general category income” on Form 1116, line 1a, by entering the deductible moving expenses on line 2. How to file late tax returns   If your move was to the United States, complete Form 3903 and enter the deductible amount on Form 1040, line 26. How to file late tax returns Additional child tax credit. How to file late tax returns   If you are not required to file a U. How to file late tax returns S. How to file late tax returns income tax return, this credit is available only if you meet all three of the following conditions. How to file late tax returns You were a bona fide resident of Puerto Rico during the entire tax year. How to file late tax returns Social security and Medicare taxes were withheld from your wages or you paid self-employment tax. How to file late tax returns You had three or more qualifying children. How to file late tax returns (For the definition of a qualifying child, see the instructions for Form 1040-PR or Form 1040-SS. How to file late tax returns ) If your income exceeds certain levels, you may be disqualified from receiving this credit. How to file late tax returns Use Form 1040-PR or Form 1040-SS to claim the additional child tax credit. How to file late tax returns Advice about possible tax benefits under the Puerto Rico investment incentive programs is available from the Puerto Rico tax authorities. How to file late tax returns Double Taxation A mutual agreement procedure exists to settle cases of double taxation between the United States and the Commonwealth of Puerto Rico. How to file late tax returns See Double Taxation in chapter 4. How to file late tax returns The Commonwealth of the Northern Mariana Islands The Commonwealth of the Northern Mariana Islands (CNMI) has its own tax system based partly on the same tax laws and tax rates that apply to the United States and partly on local taxes imposed by the CNMI government. How to file late tax returns Where To Get Forms and Information Requests for advice about CNMI residency and tax matters should be addressed to: Commonwealth of the Northern Mariana Islands  Division of Revenue and Taxation P. How to file late tax returns O. How to file late tax returns Box 5234 CHRB Dandan Commercial Center First Floor Rm #8  Saipan, MP 96950 You can order forms and publications by calling (670) 664-1000. How to file late tax returns You can order forms and publications through the fax at (670) 664-1015. How to file late tax returns You can get forms and publications at www. How to file late tax returns cnmidof. How to file late tax returns net. How to file late tax returns The addresses and phone numbers listed above are subject to change. How to file late tax returns Which Return To File In general, all individuals with income from the CNMI will file only one return, either to the CNMI or to the United States. How to file late tax returns Your residency status with regard to the CNMI determines which return you will file. How to file late tax returns Be sure to check the Special Rules for the CNMI , later, for additional information about filing your tax return. How to file late tax returns Bona Fide Resident of the CNMI If you are a U. How to file late tax returns S. How to file late tax returns citizen, resident alien, or nonresident alien and a bona fide resident of the CNMI during the entire tax year, file your income tax return with the CNMI. How to file late tax returns Include income from worldwide sources on your CNMI return. How to file late tax returns In determining your total tax payments, include all income tax withheld by either the CNMI or the United States, any credit for an overpayment of income tax to either the CNMI or the United States, and any payments of estimated tax to either the CNMI or the United States. How to file late tax returns Pay any balance of tax due with your tax return. How to file late tax returns Generally, if you properly file your return with, and fully pay your income tax to, the CNMI, then you are not liable for filing an income tax return with, or for paying tax to, the United States for the tax year. How to file late tax returns However, if you were self-employed in 2013, see Self-employment tax , later. How to file late tax returns Example. How to file late tax returns David Gold was a bona fide resident of the CNMI for 2013. How to file late tax returns He received wages of $30,000 paid by a private employer in the CNMI and dividends of $4,000 from U. How to file late tax returns S. How to file late tax returns corporations that carry on business mainly in the United States. How to file late tax returns He must file a 2013 income tax return with the CNMI Division of Revenue and Taxation. How to file late tax returns He reports his total income of $34,000 on the CNMI return. How to file late tax returns   If you are a bona fide resident of the CNMI for the entire tax year, send your return and all attachments to the Division of Revenue and Taxation at the address given earlier. How to file late tax returns U. How to file late tax returns S. How to file late tax returns Citizen or Resident Alien (Other Than a Bona Fide Resident of the CNMI) If you have income from sources within the CNMI and are a U. How to file late tax returns S. How to file late tax returns citizen or resident alien, but you are not a bona fide resident of the CNMI during the entire tax year, file your income tax return with the United States. How to file late tax returns Include income from worldwide sources on your U. How to file late tax returns S. How to file late tax returns return. How to file late tax returns In determining your total tax payments, include all income tax withheld by either the United States or the CNMI, any credit for an overpayment of income tax to either the United States or the CNMI, and any payments of estimated tax to either the United States or the CNMI. How to file late tax returns Pay any balance of tax due with your tax return. How to file late tax returns Note. How to file late tax returns You may also need to complete Form 5074. How to file late tax returns You are not liable for filing an income tax return with, or for paying tax to, the CNMI for the tax year. How to file late tax returns Form 5074. How to file late tax returns   If you file a U. How to file late tax returns S. How to file late tax returns income tax return, attach a completed Form 5074 if you (and your spouse if filing a joint return) have: Adjusted gross income of $50,000 or more for the tax year, and Gross income of $5,000 or more from sources within the CNMI. How to file late tax returns   The United States and the CNMI use this form to divide your income taxes. How to file late tax returns   There is an example of a filled-in Form 5074 in chapter 5. How to file late tax returns De minimis exception to determining source of income. How to file late tax returns   In certain situations you will not have income from a possession. How to file late tax returns See De minimis exception under Compensation for Labor or Personal Services in chapter 2. How to file late tax returns Citizen or resident alien of the United States but not a bona fide resident of the CNMI. How to file late tax returns   If you are a citizen or resident alien of the United States but not a bona fide resident of the CNMI during the entire tax year and you are not including a check or a money order, send your return and all attachments to: Department of the Treasury Internal Revenue Service Austin, TX 73301-0215 USA   If you are including a check or a money order, send your U. How to file late tax returns S. How to file late tax returns tax return and all attachments to: Internal Revenue Service P. How to file late tax returns O. How to file late tax returns Box 1303 Charlotte, NC 28201-1303 USA Nonresident Alien (Other Than a Bona Fide Resident of the CNMI) If you are a nonresident alien of the United States who does not qualify as a bona fide resident of the CNMI for the entire tax year, you generally must file the following returns. How to file late tax returns A CNMI tax return reporting only your income from sources within the CNMI. How to file late tax returns In this situation, wages for services performed in the CNMI, whether for a private employer, the U. How to file late tax returns S. How to file late tax returns Government, or otherwise, is income from sources within the CNMI. How to file late tax returns A U. How to file late tax returns S. How to file late tax returns tax return (Form 1040NR) reporting U. How to file late tax returns S. How to file late tax returns source income according to the rules for a nonresident alien. How to file late tax returns See the instructions for Form 1040NR. How to file late tax returns If you are not a bona fide resident of the CNMI during the entire tax year and you are not including a check or a money order, send your U. How to file late tax returns S. How to file late tax returns tax return and all attachments to: Department of the Treasury Internal Revenue Service Austin, TX 73301-0215 USA If you are including a check or a money order, send your U. How to file late tax returns S. How to file late tax returns tax return and all attachments to:  Internal Revenue Service P. How to file late tax returns O. How to file late tax returns Box 1303 Charlotte, NC 28201-1303 USA Send your CNMI tax return and all attachments to:  Department of Finance Division of Revenue and Taxation Commonwealth of the Northern Mariana Islands P. How to file late tax returns O. How to file late tax returns Box 5234 CHRB Saipan, MP 96950 Citizen of the CNMI If you are a citizen of the CNMI (meaning that you were born or naturalized in the CNMI) but not otherwise a U. How to file late tax returns S. How to file late tax returns citizen or a U. How to file late tax returns S. How to file late tax returns resident alien during the tax year, file your income tax return with the CNMI. How to file late tax returns Include income from worldwide sources on your CNMI return. How to file late tax returns Take into account tax withheld by both jurisdictions in determining if there is tax overdue or an overpayment. How to file late tax returns Pay any balance of tax due with your tax return. How to file late tax returns Send your return and all attachments to:   Department of Finance Division of Revenue and Taxation Commonwealth of the Northern Mariana Islands P. How to file late tax returns O. How to file late tax returns Box 5234 CHRB Saipan, MP 96950 Special Rules for the CNMI Special rules apply to certain types of income, employment, and filing status. How to file late tax returns Joint return. How to file late tax returns   If you file a joint return, file your return (and pay the tax) with the jurisdiction where the spouse who has the greater adjusted gross income (AGI) would have to file if you were filing separately. How to file late tax returns If the spouse with the greater AGI is a bona fide resident of the CNMI during the entire tax year, file the joint return with the CNMI. How to file late tax returns If the spouse with the greater AGI is a U. How to file late tax returns S. How to file late tax returns citizen or resident alien but not a bona fide resident of the CNMI during the entire tax year, file your joint return with the United States. How to file late tax returns For this purpose, income is determined without regard to community property laws. How to file late tax returns Example. How to file late tax returns Marsha Blue, a U. How to file late tax returns S. How to file late tax returns citizen, was a resident of the United States, and her spouse, a citizen of the CNMI, was a bona fide resident of the CNMI during the entire tax year. How to file late tax returns Marsha earned $65,000 as a computer programmer in the United States. How to file late tax returns Her spouse earned $20,000 as an artist in the CNMI. How to file late tax returns Marsha and her spouse will file a joint return. How to file late tax returns Because Marsha has the greater AGI, she and her spouse must file their return with the United States and report the entire $85,000 on that return. How to file late tax returns U. How to file late tax returns S. How to file late tax returns Armed Forces. How to file late tax returns   If you are a member of the U. How to file late tax returns S. How to file late tax returns Armed Forces who qualified as a bona fide resident of the CNMI in a prior tax year, your absence from the CNMI solely in compliance with military orders will not change your bona fide residency. How to file late tax returns If you did not qualify as a bona fide resident of the CNMI in a prior tax year, your presence in the CNMI solely in compliance with military orders will not qualify you as a bona fide resident of the CNMI. How to file late tax returns Civilian spouse of active duty member of the U. How to file late tax returns S. How to file late tax returns Armed Forces. How to file late tax returns   If, under the rule discussed at the beginning of chapter 1 (see Special rule for civilian spouse of active duty member of the U. How to file late tax returns S. How to file late tax returns Armed Forces ), your tax residence is the CNMI, follow the guidance in the section for bona fide residents under Which Return To File, earlier. How to file late tax returns However, if your tax residence is one of the 50 states or the District of Columbia and your only income from the CNMI is from wages, salaries, tips, or self-employment, you will be taxed on your worldwide income and file only a U. How to file late tax returns S. How to file late tax returns tax return (Form 1040) and a state and/or local tax return, if required. How to file late tax returns If you have income from the CNMI other than wages, salaries, tips, or self-employment that is considered to be sourced in that possession (see Table 2-1), you may need to file Form 5074 with your U. How to file late tax returns S. How to file late tax returns tax return. How to file late tax returns Moving expense deduction. How to file late tax returns   Generally, expenses of a move to the CNMI are directly attributable to wages, salaries, and other earned income from the CNMI. How to file late tax returns Likewise, the expenses of a move back to the United States are generally attributable to U. How to file late tax returns S. How to file late tax returns earned income. How to file late tax returns   If your move was to the CNMI, report your deduction for moving expenses as follows. How to file late tax returns If you are a bona fide resident in the tax year of your move, enter your deductible expenses on your CNMI tax return. How to file late tax returns If you are not a bona fide resident, enter your deductible expenses on Form 3903 and enter the deductible amount on Form 1040, line 26, and on Form 5074, line 20. How to file late tax returns   If your move was to the United States, complete Form 3903 and enter the deductible amount on Form 1040, line 26. How to file late tax returns Foreign tax credit. How to file late tax returns   Under the filing rules explained earlier, individuals with CNMI source income normally will not claim a foreign tax credit on a U. How to file late tax returns S. How to file late tax returns income tax return for tax paid to the CNMI. How to file late tax returns Self-employment tax. How to file late tax returns   If you have no U. How to file late tax returns S. How to file late tax returns filing requirement, but have income that is effectively connected with a trade or business in the CNMI, you must file Form 1040-SS with the United States to report your self-employment income and, if necessary, pay self-employment tax. How to file late tax returns Additional Medicare Tax. How to file late tax returns   Beginning in 2013, you may be required to pay Additional Medicare Tax. How to file late tax returns Also, you may need to report Additional Medicare Tax withheld by your employer. How to file late tax returns For more information see Additional Medicare Tax under Special Rules for Completing Your U. How to file late tax returns S. How to file late tax returns Tax Return in chapter 4. How to file late tax returns Estimated tax payments. How to file late tax returns   To see if you are required to make payments of estimated income tax, self-employment tax, and/or Additional Medicare Tax to the IRS, get Form 1040-ES. How to file late tax returns Payment of estimated tax. How to file late tax returns   If you must pay estimated tax, make your payment to the jurisdiction where you would file your income tax return if your tax year were to end on the date your first estimated tax payment is due. How to file late tax returns Generally, you should make the rest of your quarterly payments of estimated tax to the jurisdiction where you made your first payment of estimated tax. How to file late tax returns However, estimated tax payments to either jurisdiction will be treated as payments to the jurisdiction with which you file the tax return. How to file late tax returns   If you make a joint payment of estimated tax, make your payment to the jurisdiction where the spouse who has the greater estimated AGI would have to pay (if a separate payment were made). How to file late tax returns For this purpose, income is determined without regard to community property laws. How to file late tax returns Early payment. How to file late tax returns   If you make your first payment of estimated tax early, follow the rules given earlier to determine where to send it. How to file late tax returns If you send it to the wrong jurisdiction, make all later payments to the jurisdiction to which the first payment should have been sent. How to file late tax returns   To pay by check or money order, send your payment with the Form 1040-ES payment voucher to:  Internal Revenue Service P. How to file late tax returns O. How to file late tax returns Box 1300 Charlotte, NC 28201-1300 USA   To get information on paying electronically (by credit or debit card, or through the Electronic Federal Tax Payment System (EFTPS)), go to www. How to file late tax returns irs. How to file late tax returns gov/e-pay. How to file late tax returns   For information on making estimated income tax payments to the CNMI, see Where To Get Forms and Information , earlier. How to file late tax returns Double Taxation A mutual agreement procedure exists to settle cases of double taxation between the United States and the CNMI. How to file late tax returns See Double Taxation in chapter 4. How to file late tax returns Guam Guam has its own tax system based on the same tax laws and tax rates that apply in the United States. How to file late tax returns Where To Get Forms and Information Requests for advice about Guam residency and tax matters should be addressed to: Department of Revenue and Taxation Government of Guam P. How to file late tax returns O. How to file late tax returns Box 23607 GMF, GU 96921 You can order forms and publications by calling (671) 635-1840 or (671) 635-1841. How to file late tax returns You can order forms and publications through the fax at (671) 633-2643. How to file late tax returns You can get forms and publications at www. How to file late tax returns guamtax. How to file late tax returns com. How to file late tax returns The addresses and phone numbers listed above are subject to change. How to file late tax returns Which Return To File Bona fide residents of Guam are subject to special U. How to file late tax returns S. How to file late tax returns tax rules. How to file late tax returns In general, all individuals with income from Guam will file only one return—either to Guam or the United States. How to file late tax returns Bona Fide Resident of Guam If you are a bona fide resident of Guam during the entire tax year, file your return with Guam. How to file late tax returns This applies to all bona fide residents who are citizens, resident aliens, or nonresident aliens of the United States. How to file late tax returns Include income from worldwide sources on your Guam return. How to file late tax returns In determining your total tax payments, include all income tax withheld by either Guam or the United States, any credit for an overpayment of income tax to either Guam or the United States, and any payments of estimated tax to either Guam or the United States. How to file late tax returns Pay any balance of tax due with your tax return. How to file late tax returns Generally, if you properly file your return with, and fully pay your income tax to, Guam, then you are not liable for filing an income tax return with, or for paying tax to, the United States. How to file late tax returns However, if you were self-employed in 2013, see Self-employment tax , later. How to file late tax returns Example. How to file late tax returns Gary Barker was a bona fide resident of Guam for 2013. How to file late tax returns He received wages of $25,000 paid by a private employer in Guam and dividends of $2,000 from U. How to file late tax returns S. How to file late tax returns corporations that carry on business mainly in the United States. How to file late tax returns He must file a 2013 income tax return with the Government of Guam. How to file late tax returns He reports his total income of $27,000 on the Guam return. How to file late tax returns If you are a bona fide resident of Guam for the entire tax year, send your return and all attachments to:  Department of Revenue and Taxation Government of Guam P. How to file late tax returns O. How to file late tax returns Box 23607 GMF, GU 96921 U. How to file late tax returns S. How to file late tax returns Citizen or Resident Alien (Other Than a Bona Fide Resident of Guam) If you have income from sources within Guam and are a U. How to file late tax returns S. How to file late tax returns citizen or resident alien, but you are not a bona fide resident of Guam during the entire tax year, file your income tax return with the United States. How to file late tax returns Include income from worldwide sources on your U. How to file late tax returns S. How to file late tax returns return. How to file late tax returns In determining your total tax payments, include all income tax withheld by either the United States or Guam, any credit for an overpayment of income tax to either the United States or Guam, and any payments of estimated tax to either the United States or Guam. How to file late tax returns Pay any balance of tax due with your tax return. How to file late tax returns You may also need to complete Form 5074. How to file late tax returns You are not liable for filing an income tax return with, or for paying tax to, Guam for the tax year. How to file late tax returns Form 5074. How to file late tax returns   If you file a U. How to file late tax returns S. How to file late tax returns income tax return, attach a completed Form 5074 if you (and your spouse if filing a joint return) have: Adjusted gross income of $50,000 or more for the tax year, and Gross income of $5,000 or more from sources within Guam. How to file late tax returns   The United States and Guam use this form to divide your income taxes. How to file late tax returns   See the Illustrated Example of Form 5074 in chapter 5. How to file late tax returns De minimis exception to determining source of income. How to file late tax returns   In certain situations you will not have income from a possession. How to file late tax returns See De minimis exception under Compensation for Labor or Personal Services in chapter 2. How to file late tax returns   If you are a citizen or resident alien of the United States but not a bona fide resident of Guam during the entire tax year and you are not including a check or money order, send your U. How to file late tax returns S. How to file late tax returns tax return and all attachments (including Form 5074) to:  Department of the Treasury Internal Revenue Service Austin, TX 73301-0215 USA   If you are including a check or a money order, send your U. How to file late tax returns S. How to file late tax returns tax return and all attachments (including Form 5074) to:  Internal Revenue Service P. How to file late tax returns O. How to file late tax returns Box 1303 Charlotte, NC 28201-1303 USA Nonresident Alien (Other Than a Bona Fide Resident of Guam) If you are a nonresident alien of the United States who does not qualify as a bona fide resident of Guam for the entire tax year, you generally must file the following returns. How to file late tax returns A Guam tax return reporting only your income from sources within Guam. How to file late tax returns In this situation, wages for services performed in Guam, whether for a private employer, the U. How to file late tax returns S. How to file late tax returns Government, or otherwise, is income from sources within Guam. How to file late tax returns A U. How to file late tax returns S. How to file late tax returns tax return (Form 1040NR) reporting U. How to file late tax returns S. How to file late tax returns source income according to the rules for a nonresident alien. How to file late tax returns See the instructions for Form 1040NR. How to file late tax returns If you are not a bona fide resident of Guam during the entire tax year and you are not including a check or money order, send your U. How to file late tax returns S. How to file late tax returns tax return and all attachments to:  Department of the Treasury Internal Revenue Service Austin, TX 73301-0215 USA If you are including a check or a money order, send your U. How to file late tax returns S. How to file late tax returns tax return and all attachments to:  Internal Revenue Service P. How to file late tax returns O. How to file late tax returns Box 1303 Charlotte, NC 28201-1303 USA Send your Guam tax return and all attachments to:   Department of Revenue and Taxation P. How to file late tax returns O. How to file late tax returns Box 23607 GMF, GU 96921 Citizen of Guam If you are a citizen of Guam (meaning that you were born or naturalized in Guam) but not otherwise a U. How to file late tax returns S. How to file late tax returns citizen or a U. How to file late tax returns S. How to file late tax returns resident alien during the tax year, file your income tax return with Guam. How to file late tax returns Include income from worldwide sources on your Guam return. How to file late tax returns Take into account tax withheld by both jurisdictions in determining if there is tax overdue or an overpayment. How to file late tax returns Pay any balance of tax due with your tax return. How to file late tax returns If you are a citizen of Guam, send your return and all attachments to:  Department of Revenue and Taxation Government of Guam P. How to file late tax returns O. How to file late tax returns Box 23607 GMF, GU 96921 Special Rules for Guam Special rules apply to certain types of income, employment, and filing status. How to file late tax returns Joint return. How to file late tax returns   If you file a joint return, you should file your return (and pay the tax) with the jurisdiction where the spouse who has the greater adjusted gross income (AGI) would have to file if you were filing separately. How to file late tax returns If the spouse with the greater AGI is a bona fide resident of Guam during the entire tax year, file the joint return with Guam. How to file late tax returns If the spouse with the greater AGI is a U. How to file late tax returns S. How to file late tax returns citizen or resident alien but not a bona fide resident of Guam during the entire tax year, file the joint return with the United States. How to file late tax returns For this purpose, income is determined without regard to community property laws. How to file late tax returns Example. How to file late tax returns Bill Whiting, a U. How to file late tax returns S. How to file late tax returns citizen, was a resident of the United States, and his spouse, a citizen of Guam, was a bona fide resident of Guam during the entire tax year. How to file late tax returns Bill earned $45,000 as an engineer in the United States. How to file late tax returns His spouse earned $15,000 as a teacher in Guam. How to file late tax returns Bill and his spouse will file a joint return. How to file late tax returns Because Bill has the greater AGI, he and his spouse must file their return with the United States and report the entire $60,000 on that return. How to file late tax returns U. How to file late tax returns S. How to file late tax returns Armed Forces. How to file late tax returns   If you are a member of the U. How to file late tax returns S. How to file late tax returns Armed Forces who qualified as a bona fide resident of Guam in a prior tax year, your absence from Guam solely in compliance with military orders will not change your bona fide residency. How to file late tax returns If you did not qualify as a bona fide resident of Guam in a prior tax year, your presence in Guam solely in compliance with military orders will not qualify you as a bona fide resident of Guam. How to file late tax returns Civilian spouse of active duty member of the U. How to file late tax returns S. How to file late tax returns Armed Forces. How to file late tax returns   If, under the rule discussed at the beginning of chapter 1 (see Special rule for civilian spouse of active duty member of the U. How to file late tax returns S. How to file late tax returns Armed Forces ), your tax residence is Guam, follow the guidance in the section for bona fide residents under Which Return To File, earlier. How to file late tax returns However, if your tax residence is one of the 50 states or the District of Columbia and your only income from Guam is from wages, salaries, tips, or self-employment, you will be taxed on your worldwide income and file only a U. How to file late tax returns S. How to file late tax returns tax return (Form 1040) and a state and/or local tax return, if required. How to file late tax returns If you have income from Guam other than wages, salaries, tips, or self-employment that is considered to be sourced in that possession (see Table 2-1), you may need to file Form 5074 with your U. How to file late tax returns S. How to file late tax returns tax return. How to file late tax returns Moving expense deduction. How to file late tax returns   Generally, expenses of a move to Guam are directly attributable to wages, salaries, and other earned income from Guam. How to file late tax returns Likewise, the expenses of a move back to the United States are generally attributable to U. How to file late tax returns S. How to file late tax returns earned income. How to file late tax returns   If your move was to Guam, report your deduction for moving expenses as follows. How to file late tax returns If you are a bona fide resident in the tax year of your move, enter your deductible expenses on your Guam tax return. How to file late tax returns If you are not a bona fide resident, enter your deductible expenses on Form 3903 and enter the deductible amount on Form 1040, line 26, and on Form 5074, line 20. How to file late tax returns   If your move was to the United States, complete Form 3903 and enter the deductible amount on Form 1040, line 26. How to file late tax returns Foreign tax credit. How to file late tax returns   Under the filing rules explained earlier, individuals with Guam source income normally will not claim a foreign tax credit on a U. How to file late tax returns S. How to file late tax returns income tax return for tax paid to Guam. How to file late tax returns Self-employment tax. How to file late tax returns   If you have no U. How to file late tax returns S. How to file late tax returns filing requirement, but have income that is effectively connected with a trade or business in Guam, you must file Form 1040-SS with the United States to report your self-employment income and, if necessary, pay self-employment tax. How to file late tax returns Additional Medicare Tax. How to file late tax returns   Beginning in 2013, you may be required to pay Additional Medicare Tax. How to file late tax returns Also, you may need to report Additional Medicare Tax withheld by your employer. How to file late tax returns For more information see Additional Medicare Tax under Special Rules for Completing Your U. How to file late tax returns S. How to file late tax returns Tax Return in chapter 4. How to file late tax returns Estimated tax payments. How to file late tax returns   To see if you are required to make payments of estimated income tax, self-employment tax, and/or Additional Medicare Tax, to the IRS, get Form 1040-ES. How to file late tax returns Payment of estimated tax. How to file late tax returns   If you must pay estimated tax, make your payment to the jurisdiction where you would file your income tax return if your tax year were to end on the date your first estimated tax payment is due. How to file late tax returns Generally, you should make the rest of your quarterly payments of estimated tax to the jurisdiction where you made your first payment of estimated tax. How to file late tax returns However, estimated tax payments to either jurisdiction will be treated as payments to the jurisdiction with which you file the tax return. How to file late tax returns   If you make a joint payment of estimated tax, make your payment to the jurisdiction where the spouse who has the greater estimated AGI would have to pay (if a separate payment were made). How to file late tax returns For this purpose, income is determined without regard to community property laws. How to file late tax returns Early payment. How to file late tax returns   If you make your first payment of estimated tax early, follow the rules given earlier to determine where to send it. How to file late tax returns If you send it to the wrong jurisdiction, make all later payments to the jurisdiction to which the first payment should have been sent. How to file late tax returns   To pay by check or money order, send your payment with the Form 1040-ES payment voucher to:  Department of Revenue and Taxation Government of Guam P. How to file late tax returns O. How to file late tax returns Box 23607 GMF, GU 96921   To get information on paying electronically (by credit or debit card, or through the Electronic Federal Tax Payment System (EFTPS)), go to www. How to file late tax returns irs. How to file late tax returns gov/e-pay. How to file late tax returns   For information on making estimated income tax payments to the Department of Revenue and Taxation, see Where To Get Forms and Information , earlier. How to file late tax returns Double Taxation A mutual agreement procedure exists to settle cases of double taxation between the United States and Guam. How to file late tax returns See Double Taxation in chapter 4. How to file late tax returns The U. How to file late tax returns S. How to file late tax returns Virgin Islands The U. How to file late tax returns S. How to file late tax returns Virgin Islands has its own tax system based on the same tax laws and tax rates that apply in the United States. How to file late tax returns An important factor in USVI taxation is whether, during the entire tax year, you are a bona fide resident of the USVI. How to file late tax returns Where To Get Forms and Information For information about filing your U. How to file late tax returns S. How to file late tax returns Virgin Islands tax return or about Form 1040INFO, in St. How to file late tax returns Thomas contact : Bureau of Internal Revenue  6115 Estate Smith Bay  St. How to file late tax returns Thomas, VI 00802 You can order forms and publications by calling (340) 715-1040. How to file late tax returns You can order forms and publications through the fax at (340) 774-2672. How to file late tax returns For information about filing your U. How to file late tax returns S. How to file late tax returns Virgin Islands tax return or about Form 1040INFO, in St. How to file late tax returns Croix contact : Bureau of Internal Revenue  4008 Estate Diamond- Plot 7B Christiansted, V. How to file late tax returns I. How to file late tax returns 00820–4421 You can order forms and publications by calling (340) 773-1040. How to file late tax returns You can order forms and publications through the fax at (340) 773-1006. How to file late tax returns You can access the USVI website at www. How to file late tax returns viirb. How to file late tax returns com. How to file late tax returns The addresses and phone numbers listed above are subject to change. How to file late tax returns Which Return To File In general, bona fide residents of the USVI pay taxes only to the USVI. How to file late tax returns U. How to file late tax returns S. How to file late tax returns citizens or resident aliens (but not bona fide residents of the USVI) with USVI source income pay a portion of the tax to each jurisdiction. How to file late tax returns Bona Fide Resident of the USVI File your tax return with the USVI if you are a U. How to file late tax returns S. How to file late tax returns citizen, resident alien, or nonresident alien and a bona fide resident of the USVI during the entire tax year. How to file late tax returns Include your worldwide income on your USVI return. How to file late tax returns In determining your total tax payments, take into account all income tax withheld by either the USVI or the United States, any credit for an overpayment of income tax to either the USVI or the United States, and any payments of estimated tax to either the USVI or the United States. How to file late tax returns Pay any balance of tax due with your tax return. How to file late tax returns Filing this return with the USVI generally also starts the statute of limitations on assessment of your U. How to file late tax returns S. How to file late tax returns income tax. How to file late tax returns You generally do not have to file with the United States for any tax year in which you are a bona fide resident of the USVI during the entire tax year, provided you report and pay tax on your income from all sources to the USVI and identify the source(s) of the income on the return. How to file late tax returns However, if you have self-employment income, you may be required to file Form 1040-SS with the United States. How to file late tax returns For more information, see Self-employment tax under Special Rules for the USVI, later. How to file late tax returns Form 1040INFO. How to file late tax returns   If you are a bona fide resident of the USVI and have non-USVI source income, you must also file Virgin Islands Form 1040INFO, Non-Virgin Islands Source Income of Virgin Islands Residents, with the Virgin Islands Bureau of Internal Revenue. How to file late tax returns Attach Form 1040INFO to your USVI tax return before filing. How to file late tax returns You can get Form 1040INFO by contacting the address or website given earlier. How to file late tax returns   If you are a bona fide resident of the USVI for the entire tax year, file your return and all attachments with the Virgin Islands Bureau of Internal Revenue at:  USVI Bureau of Internal Revenue 6115 Estate Smith Bay St. How to file late tax returns Thomas, VI 00802 U. How to file late tax returns S. How to file late tax returns Citizen or Resident Alien (Other Than a Bona Fide Resident of the USVI) If you are a U. How to file late tax returns S. How to file late tax returns citizen or resident alien but not a bona fide resident of the USVI during the entire tax year, you must file your original Form 1040 with the United States and an identical copy of that return with the USVI if you have: Income from sources in the USVI, or Income effectively connected with the conduct of a trade or business in the USVI. How to file late tax returns File your original Form 1040 with the United States and file a signed copy of the U. How to file late tax returns S. How to file late tax returns return (including all attachments, forms, and schedules) with the Virgin Islands Bureau of Internal Revenue by the due date for filing Form 1040. How to file late tax returns Use Form 8689 to figure the amount of tax you must pay to the USVI. How to file late tax returns Form 8689. How to file late tax returns   Complete this form and attach it to both the return you file with the United States and the copy you file with the USVI. How to file late tax returns Figure the amount of tax you must pay to the USVI as follows:      Total tax on  U. How to file late tax returns S. How to file late tax returns return (after certain adjustments) × USVI AGI Worldwide AGI     Pay any tax due to the USVI when you file your return with the Virgin Islands Bureau of Internal Revenue. How to file late tax returns To receive credit on your U. How to file late tax returns S. How to file late tax returns return for taxes paid to the USVI, include the amounts from Form 8689, lines 40 and 45, in the total on Form 1040, line 72. How to file late tax returns On the dotted line next to line 72, enter “Form 8689” and show the amounts. How to file late tax returns   See the illustrated example in chapter 5. How to file late tax returns De minimis exception to determining source of income. How to file late tax returns   In certain situations you will not have income from a possession. How to file late tax returns See De minimis exception under Compensation for Labor or Personal Services in chapter 2. How to file late tax returns   If you are not a bona fide resident of the USVI during the entire tax year, but you have USVI source income, and you are not including a check or a money order, file Form 1040 and all attachments (including Form 8689) with the:  Department of the Treasury Internal Revenue Service Austin, TX 73301-0215 USA   If you are including a check or a money order, send your U. How to file late tax returns S. How to file late tax returns tax return and all attachments (including Form 8689) to:  Internal Revenue Service P. How to file late tax returns O. How to file late tax returns Box 1303 Charlotte, NC 28201-1303 USA   File a copy of your U. How to file late tax returns S. How to file late tax returns Form 1040 with the Virgin Islands Bureau of Internal Revenue at:  USVI Bureau of Internal Revenue 6115 Estate Smith Bay St. How to file late tax returns Thomas, VI 00802 Nonresident Alien (Other Than a Bona Fide Resident of the USVI) If you are a nonresident alien of the United States who does not qualify as a bona fide resident of the USVI for the entire tax year, you generally must file the following returns. How to file late tax returns A USVI tax return reporting only your income from sources within the USVI. How to file late tax returns In this situation, wages for services performed in the USVI, whether for a private employer, the U. How to file late tax returns S. How to file late tax returns Government, or otherwise, is income from sources within the USVI. How to file late tax returns A U. How to file late tax returns S. How to file late tax returns tax return (Form 1040NR) reporting U. How to file late tax returns S. How to file late tax returns source income according to the rules for a nonresident alien. How to file late tax returns See the instructions for Form 1040NR. How to file late tax returns   If you are not a bona fide resident of the USVI during the entire tax year, and you are not including a check or a money order, send your U. How to file late tax returns S. How to file late tax returns tax return and all attachments (including Form 8689) to:  Department of the Treasury Internal Revenue Service Austin, TX 73301-0215 USA   If you are including a check or a money order, send your U. How to file late tax returns S. How to file late tax returns tax return and all attachments (including Form 8689) to:  Internal Revenue Service P. How to file late tax returns O. How to file late tax returns Box 1303 Charlotte, NC 28201-1303  USA   Send your USVI tax return and all attachments to:  Bureau of Internal Revenue 6115 Estate Smith Bay St. How to file late tax returns Thomas, VI 00802 Special Rules for the USVI There are some special rules for certain types of income, employment, and filing status. How to file late tax returns Joint return. How to file late tax returns   If you file a joint return, you should file your return (and pay the tax) with the jurisdiction where the spouse who has the greater adjusted gross income (AGI) would have to file if you were filing separately. How to file late tax returns If the spouse with the greater AGI is a bona fide resident of the USVI during the entire tax year, file the joint return with the USVI. How to file late tax returns If the spouse with the greater AGI is a U. How to file late tax returns S. How to file late tax returns citizen or resident alien of the United States but not a bona fide resident of the USVI during the entire tax year, file the joint return with the United States. How to file late tax returns For this purpose, income is determined without regard to community property laws. How to file late tax returns Example. How to file late tax returns Marge Birch, a U. How to file late tax returns S. How to file late tax returns citizen, was a resident of the United States, and her spouse, a citizen of the USVI, was a bona fide resident of the USVI during the entire tax year. How to file late tax returns Marge earned $55,000 as an architect in the United States. How to file late tax returns Her spouse earned $30,000 as a librarian in the USVI. How to file late tax returns Marge and her spouse will file a joint return. How to file late tax returns Because Marge has the greater AGI, she and her spouse must file their return with the United States and report the entire $85,000 on that return. How to file late tax returns U. How to file late tax returns S. How to file late tax returns Armed Forces. How to file late tax returns   If you are a member of the U. How to file late tax returns S. How to file late tax returns Armed Forces who qualified as a bona fide resident of the U. How to file late tax returns S. How to file late tax returns Virgin Islands in a prior tax year, your absence from the U. How to file late tax returns S. How to file late tax returns Virgin Islands solely in compliance with military orders will not change your bona fide residency. How to file late tax returns If you did not qualify as a bona fide resident of the U. How to file late tax returns S. How to file late tax returns Virgin Islands in a prior tax year, your presence in the U. How to file late tax returns S. How to file late tax returns Virgin Islands solely in compliance with military orders will not qualify you as a bona fide resident of the U. How to file late tax returns S. How to file late tax returns Virgin Islands. How to file late tax returns Civilian spouse of active duty member of the U. How to file late tax returns S. How to file late tax returns Armed Forces. How to file late tax returns   If, under the rule discussed at the beginning of chapter 1 (see Special rule for civilian spouse of active duty member of the U. How to file late tax returns S. How to file late tax returns Armed Forces ), your tax residence is the USVI, follow the guidance in the section for bona fide residents under Which Return To File, earlier. How to file late tax returns However, if your tax residence is one of the 50 states or the District of Columbia and your only income from the USVI is from wages, salaries, tips, or self-employment, you will be taxed on your worldwide income and file only a U. How to file late tax returns S. How to file late tax returns tax return (Form 1040) and a state and/or local tax return, if required. How to file late tax returns If you have income from the USVI other than wages, salaries, tips, or self-employment that is considered to be sourced in that possession (see Table 2-1), you may need to file Form 8689 with your U. How to file late tax returns S. How to file late tax returns tax return. How to file late tax returns In this case, follow the guidance under U. How to file late tax returns S. How to file late tax returns Citizen or Resident Alien (Other Than a Bona Fide Resident of the USVI ), earlier. How to file late tax returns Moving expense deduction. How to file late tax returns   Generally, expenses of a move to the USVI are directly attributable to wages, salaries, and other earned income from the USVI. How to file late tax returns Likewise, the expenses of a move back to the United States are generally attributable to U. How to file late tax returns S. How to file late tax returns earned income. How to file late tax returns   If your move was to the USVI, report your deduction for moving expenses as follows. How to file late tax returns If you are a bona fide resident in the tax year of your move, enter your deductible expenses on your USVI tax return. How to file late tax returns If you are not a bona fide resident, enter your deductible expenses on Form 3903 and enter the deductible amount on Form 1040, line 26, and on Form 8689, line 20. How to file late tax returns   If your move was to the United States, complete Form 3903 and enter the deductible amount on Form 1040, line 26. How to file late tax returns Foreign tax credit. How to file late tax returns   Under the filing rules explained earlier, individuals with USVI source income normally will not claim a foreign tax credit on a U. How to file late tax returns S. How to file late tax returns income tax return for tax paid to the USVI. How to file late tax returns However, individuals other than bona fide residents of the USVI may claim a direct credit for such tax (see Form 8689 earlier in this section). How to file late tax returns Self-employment tax. How to file late tax returns   If you have no U. How to file late tax returns S. How to file late tax returns filing requirement, but have income that is effectively connected with a trade or business in the USVI, you must file Form 1040-SS with the United States to report your self-employment income and, if necessary, pay self-employment tax. How to file late tax returns Additional Medicare Tax. How to file late tax returns   Beginning in 2013, you may be required to pay Additional Medicare Tax. How to file late tax returns Also, you may need to report Additional Medicare Tax withheld by your employer. How to file late tax returns For more information see Additional Medicare Tax under Special Rules for Completing Your U. How to file late tax returns S. How to file late tax returns Tax Return in chapter 4. How to file late tax returns Estimated tax payments. How to file late tax returns   To see if you are required to make payments of estimated income tax, self-employment tax, and/or Additional Medicare Tax, to the IRS, get Form 1040-ES. How to file late tax returns   To pay by check or money order, send your payment with the Form 1040-ES payment voucher to:  Virgin Islands Bureau of Internal Revenue 6115 Estate Smith Bay St. How to file late tax returns Thomas, VI 00802   To get information on paying electronically (by credit or debit card, or through the Electronic Federal Tax Payment System (EFTPS)), go to www. How to file late tax returns irs. How to file late tax returns gov/e-pay. How to file late tax returns   For information on making estimated income tax payments to the Bureau of Internal Revenue, see Where To Get Forms and Information , earlier. How to file late tax returns Extension of time to file. How to file late tax returns   You can get an automatic 6-month extension of time to file your tax return. How to file late tax returns See Extension of Time To File in chapter 4. How to file late tax returns Bona fide residents of the USVI during the entire tax year must file a paper Form 4868 with the Virgin Islands Bureau of Internal Revenue. How to file late tax returns Nonresidents of the USVI should file separate extension requests with the IRS and the Virgin Islands Bureau of Internal Revenue and make any payments due to the respective jurisdictions. How to file late tax returns However, the Virgin Islands Bureau of Internal Revenue will honor an extension request that is timely filed with the IRS. How to file late tax returns Double Taxation A mutual agreement procedure exists to settle cases of double taxation between the United States and the U. How to file late tax returns S. How to file late tax returns Virgin Islands. How to file late tax returns See Double Taxation in chapter 4. How to file late tax returns Prev  Up  Next   Home   More Online Publications
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Question to Ask When Shopping for a Mortgage

When shopping for a home mortgage make sure you obtain all the relevant information:

  • Research current interest rates. Check the real estate section of your local newspaper, use the Internet, or call at least six lenders for information.
  • Check the rates for 30-year, 20-year and 15-year mortgages. You may be able to save thousands of dollars in interest charges by getting the shortest-term mortgage you can afford.
  • Ask for details on the same loan amount, loan term, and type of loan from multiple lenders so that you can compare the information. Be sure to get the Annual Percentage Rate (APR), which takes into account not only the interest rate but also points, broker fees, and other credit charges expressed as a yearly rate.
  • Ask whether the rate is fixed or adjustable. The interest rate on adjustable rate mortgage loans (ARMs) can vary a great deal over the lifetime of the mortgage. An increase of several percentage points might raise payments by hundreds of dollars per month.
  • If a loan has an adjustable rate, ask when and how the rate and loan payment could change.
  • Find out how much down payment is required. Some lenders require 20% of the home's purchase price as a down payment. But many lenders now offer loans that require less. In these cases, you may be required to purchase private mortgage insurance (PMI) to protect the lender if you fall behind on payments.
  • If PMI is required, ask what the total cost of the insurance will be. How much will the monthly mortgage payment be when the PMI premium is added and how long you will be required to carry PMI?
  • Ask if you can pay off the loan early and if there is a penalty for doing so.

There is a long list of sources for mortgages loans: mortgage banks, mortgage brokers, banks, thrifts and credit unions, home builders, real estate agencies and Internet lenders.

Tips for Working with Lenders

  • Get recommendations: Ask friends and family members for suggestions, especially if they've recently obtained a loan.
  • Check credentials: Mortgage bankers are regulated by either your state's department of banking or division of real estate. Check with the one appropriate to your state to see if a lender is in good professional standing. Mortgage brokers may be state regulated or not. If not, check with the local chapter of the National Association of Mortgage Brokers or the Better Business Bureau to see if their record is clean.
  • Do your homework: Learn about typical mortgages and ask questions when something looks amiss; a broker may be trying to pad closing costs or other fees at your expense.
  • Take care online: There are plenty of attractive deals online, but first make sure you're dealing with a reliable broker or lender.

If you're working with a broker, the National Consumer Law Center recommends you demand to know how much the broker is making from the lender as well as from any fees you might be paying. It's best to get this information upfront and in writing. Avoid a broker who is double-dipping-getting a fat premium from the lender, as well as fees from you.

The Real Estate Settlement Procedures Act (RESPA) requires lenders to give you information on all closing costs and escrow account practices. Any business relationships between the lender and closing service providers or other parties to the transaction must also be disclosed. Many of the fees are negotiable. More information is available from the Federal Trade Commission, the Federal Reserve Board, and the Department of Housing and Urban Development.

For more information on home buying and mortgages, visit Fannie Mae's website or call 202-752-7000.

The How To File Late Tax Returns

How to file late tax returns 1. How to file late tax returns   Tax Withholding for 2014 Table of Contents Introduction Useful Items - You may want to see: Salaries and WagesDetermining Amount of Tax Withheld Using Form W-4 Completing Form W-4 and Worksheets Getting the Right Amount of Tax Withheld Rules Your Employer Must Follow Exemption From Withholding Supplemental Wages Penalties Tips Taxable Fringe BenefitsSpecial rule. How to file late tax returns Exceptions. How to file late tax returns Sick Pay Pensions and AnnuitiesPeriodic Payments Nonperiodic Payments Eligible Rollover Distributions Choosing Not To Have Income Tax Withheld Gambling WinningsException. How to file late tax returns Identical wagers. How to file late tax returns Unemployment Compensation Federal Payments Backup WithholdingTaxpayer identification number. How to file late tax returns Underreported interest or dividends. How to file late tax returns Introduction This chapter discusses income tax withholding on: Salaries and wages, Tips, Taxable fringe benefits, Sick pay, Pensions and annuities, Gambling winnings, Unemployment compensation, and Certain federal payments. How to file late tax returns This chapter explains in detail the rules for withholding tax from each of these types of income. How to file late tax returns The discussion of salaries and wages includes an explanation of how to complete Form W-4. How to file late tax returns This chapter also covers backup withholding on interest, dividends, and other payments. How to file late tax returns Useful Items - You may want to see: Form (and Instructions) W-4 Employee's Withholding Allowance Certificate W-4P Withholding Certificate for Pension or Annuity Payments W-4S Request for Federal Income Tax Withholding From Sick Pay W-4V Voluntary Withholding Request See chapter 5 of this publication for information about getting these publications and forms. How to file late tax returns Salaries and Wages Income tax is withheld from the pay of most employees. How to file late tax returns Your pay includes your regular pay, bonuses, commissions, and vacation allowances. How to file late tax returns It also includes reimbursements and other expense allowances paid under a nonaccountable plan. How to file late tax returns See Supplemental Wages , later, for definitions of accountable and nonaccountable plans. How to file late tax returns If your income is low enough that you will not have to pay income tax for the year, you may be exempt from withholding. How to file late tax returns This is explained under Exemption From Withholding , later. How to file late tax returns You can ask your employer to withhold income tax from noncash wages and other wages not subject to withholding. How to file late tax returns If your employer does not agree to withhold tax, or if not enough is withheld, you may have to pay estimated tax, as discussed in chapter 2. How to file late tax returns Military retirees. How to file late tax returns   Military retirement pay is treated in the same manner as regular pay for income tax withholding purposes, even though it is treated as a pension or annuity for other tax purposes. How to file late tax returns Household workers. How to file late tax returns   If you are a household worker, you can ask your employer to withhold income tax from your pay. How to file late tax returns A household worker is an employee who performs household work in a private home, local college club, or local fraternity or sorority chapter. How to file late tax returns   Tax is withheld only if you want it withheld and your employer agrees to withhold it. How to file late tax returns If you do not have enough income tax withheld, you may have to pay estimated tax, as discussed in chapter 2. How to file late tax returns Farmworkers. How to file late tax returns   Generally, income tax is withheld from your cash wages for work on a farm unless your employer both: Pays you cash wages of less than $150 during the year, and Has expenditures for agricultural labor totaling less than $2,500 during the year. How to file late tax returns Differential wage payments. How to file late tax returns   When employees are on leave from employment for military duty, some employers make up the difference between the military pay and civilian pay. How to file late tax returns Payments to an employee who is on active duty for a period of more than 30 days will be subject to income tax withholding, but not subject to social security or Medicare taxes. How to file late tax returns The wages and withholding will be reported on Form W-2, Wage and Tax Statement. How to file late tax returns Determining Amount of Tax Withheld Using Form W-4 The amount of income tax your employer withholds from your regular pay depends on two things. How to file late tax returns The amount you earn in each payroll period. How to file late tax returns The information you give your employer on Form W-4. How to file late tax returns Form W-4 includes four types of information that your employer will use to figure your withholding. How to file late tax returns Whether to withhold at the single rate or at the lower married rate. How to file late tax returns How many withholding allowances you claim (each allowance reduces the amount withheld). How to file late tax returns Whether you want an additional amount withheld. How to file late tax returns Whether you are claiming an exemption from withholding in 2014. How to file late tax returns See Exemption From Withholding , later. How to file late tax returns Note. How to file late tax returns You must specify a filing status and a number of withholding allowances on Form W-4. How to file late tax returns You cannot specify only a dollar amount of withholding. How to file late tax returns New Job When you start a new job, you must fill out a Form W-4 and give it to your employer. How to file late tax returns Your employer should have copies of the form. How to file late tax returns If you need to change the information later, you must fill out a new form. How to file late tax returns If you work only part of the year (for example, you start working after the beginning of the year), too much tax may be withheld. How to file late tax returns You may be able to avoid overwithholding if your employer agrees to use the part-year method. How to file late tax returns See Part-Year Method , later, for more information. How to file late tax returns Employee also receiving pension income. How to file late tax returns   If you receive pension or annuity income and begin a new job, you will need to file Form W-4 with your new employer. How to file late tax returns However, you can choose to split your withholding allowances between your pension and job in any manner. How to file late tax returns Changing Your Withholding During the year changes may occur to your marital status, exemptions, adjustments, deductions, or credits you expect to claim on your tax return. How to file late tax returns When this happens, you may need to give your employer a new Form W-4 to change your withholding status or number of allowances. How to file late tax returns If the changes reduce the number of allowances you are allowed to claim or changes your marital status from married to single, you must give your employer a new Form W-4 within 10 days. How to file late tax returns See Marital Status (Line 3 of Form W-4) and Withholding Allowances (Line 5 of Form W-4) , later. How to file late tax returns Generally, you can submit a new Form W-4 whenever you wish to change your withholding allowances for any other reason. How to file late tax returns See Table 1-1 for examples of personal and financial changes you should consider. How to file late tax returns Table 1-1. How to file late tax returns Personal and Financial Changes Factor Examples Lifestyle change Marriage Divorce Birth or adoption of child Loss of an exemption Purchase of a new home Retirement Filing chapter 11 bankruptcy Wage income You or your spouse start or stop working, or start or stop a second job Change in the amount of taxable income not subject to withholding Interest income Dividends Capital gains Self-employment income IRA (including certain Roth  IRA) distributions Change in the amount of adjustments to income IRA deduction Student loan interest deduction Alimony expense Change in the amount of itemized deductions or tax credits Medical expenses Taxes Interest expense Gifts to charity Job expenses Dependent care expenses Education credit Child tax credit Earned income credit If you change the number of your withholding allowances, you can request that your employer withhold using the Cumulative Wage Method , explained later. How to file late tax returns Checking Your Withholding After you have given your employer a Form W-4, you can check to see whether the amount of tax withheld from your pay is too much or too little. How to file late tax returns If too much or too little tax is being withheld, you should give your employer a new Form W-4 to change your withholding. How to file late tax returns You can get a blank Form W-4 from your employer or print the form from IRS. How to file late tax returns gov. How to file late tax returns You should try to have your withholding match your actual tax liability. How to file late tax returns If not enough tax is withheld, you will owe tax at the end of the year and may have to pay interest and a penalty. How to file late tax returns If too much tax is withheld, you will lose the use of that money until you get your refund. How to file late tax returns Always check your withholding if there are personal or financial changes in your life or changes in the law that might change your tax liability. How to file late tax returns See Table 1-1 for examples. How to file late tax returns Note. How to file late tax returns You cannot give your employer a payment to cover federal income tax withholding on salaries and wages for past pay periods or a payment for estimated tax. How to file late tax returns When Should You Check Your Withholding? The earlier in the year you check your withholding, the easier it is to get the right amount of tax withheld. How to file late tax returns You should check your withholding when any of the following situations occur. How to file late tax returns You receive a paycheck stub (statement) covering a full pay period in 2014, showing tax withheld based on 2014 tax rates. How to file late tax returns You prepare your 2013 tax return and get a: Big refund, or Balance due that is: More than you can comfortably pay, or Subject to a penalty. How to file late tax returns There are changes in your life or financial situation that affect your tax liability. How to file late tax returns See Table 1-1. How to file late tax returns There are changes in the tax law that affect your tax liability. How to file late tax returns How Do You Check Your Withholding? You can use the worksheets and tables in this publication to see if you are having the right amount of tax withheld. How to file late tax returns You can also use the IRS Withholding calculator at www. How to file late tax returns irs. How to file late tax returns gov/individuals. How to file late tax returns If you use the worksheets and tables in this publication, follow these steps. How to file late tax returns Fill out Worksheet 1-5 to project your total federal income tax liability for 2014. How to file late tax returns Fill out Worksheet 1-7 to project your total federal withholding for 2014 and compare that with your projected tax liability from Worksheet 1-5. How to file late tax returns If you are not having enough tax withheld, line 6 of Worksheet 1-7 will show you how much more to have withheld each payday. How to file late tax returns For ways to increase the amount of tax withheld, see How Do You Increase Your Withholding? If line 5 of Worksheet 1-7 shows that you are having more tax withheld than necessary, see How Do You Decrease Your Withholding, for ways to decrease the amount of tax you have withheld each payday. How to file late tax returns How Do You Increase Your Withholding? There are two ways to increase your withholding. How to file late tax returns You can: Decrease the number of allowances you claim on Form W-4, or Enter an additional amount that you want withheld from each paycheck on Form W-4. How to file late tax returns Requesting an additional amount withheld. How to file late tax returns   You can request that an additional amount be withheld from each paycheck by following these steps. How to file late tax returns Complete Worksheets 1-5 and 1-7. How to file late tax returns Complete a new Form W-4 if the amount on Worksheet 1-7, line 5: Is more than you want to pay with your tax return or in estimated tax payments throughout the year, or Would cause you to pay a penalty when you file your tax return for 2014. How to file late tax returns Enter on your new Form W-4, the same number of withholding allowances your employer now uses for your withholding. How to file late tax returns This is the number of allowances you entered on the last Form W-4 you gave your employer. How to file late tax returns Enter on your new Form W-4, the amount from Worksheet 1-7, line 6. How to file late tax returns Give your newly completed Form W-4 to your employer. How to file late tax returns   If you have this additional amount withheld from your pay each payday, you should avoid owing a large amount at the end of the year. How to file late tax returns Example. How to file late tax returns Early in 2014, Steve Miller used Worksheets 1-5, 1-6, and 1-7 to project his 2014 tax liability ($4,316) and his withholding for the year ($3,516). How to file late tax returns Steve's tax will be underwithheld by $800 ($4,316 − $3,516). How to file late tax returns His choices are to pay this amount when he files his 2014 tax return, make estimated tax payments, or increase his withholding now. How to file late tax returns Steve gets a new Form W-4 from his employer, who tells him that there are 50 paydays remaining in 2014. How to file late tax returns Steve completes the new Form W-4 as before, entering the same number of withholding allowances as before, but, in addition, entering $16 ($800 ÷ 50) on the form as the additional amount to be withheld from his pay each payday. How to file late tax returns He gives the completed form to his employer. How to file late tax returns What if I have more than one job or my spouse also has a job?   You are more likely to need to increase your withholding if you have more than one job or if you are married filing jointly and your spouse also works. How to file late tax returns If this is the case, you can increase your withholding for one or more of the jobs. How to file late tax returns   You can apply the amount on Worksheet 1-7, line 5, to only one job or divide it between the jobs any way you wish. How to file late tax returns For each job, determine the extra amount that you want to apply to that job and divide that amount by the number of paydays remaining in 2014 for that job. How to file late tax returns This will give you the additional amount to enter on the Form W-4 you will file for that job. How to file late tax returns You need to give your employer a new Form W-4 for each job for which you are changing your withholding. How to file late tax returns Example. How to file late tax returns Meg Green works in a store and earns $46,000 a year. How to file late tax returns Her husband, John, works full-time in manufacturing and earns $68,000 a year. How to file late tax returns In 2014, they will also have $184 in taxable interest and $1,000 of other taxable income. How to file late tax returns They expect to file a joint income tax return. How to file late tax returns Meg and John complete Worksheets 1-5, 1-6, and 1-7. How to file late tax returns Line 5 of Worksheet 1-7 shows that they will owe an additional $4,459 after subtracting their withholding for the year. How to file late tax returns They can divide the $4,459 any way they want. How to file late tax returns They can enter an additional amount on either of their Forms W-4, or divide it between them. How to file late tax returns They decide to have the additional amount withheld from John's wages, so they enter $91 ($4,459 ÷ 49 remaining paydays) on his Form W-4. How to file late tax returns Both claim the same number of allowances as before. How to file late tax returns How Do You Decrease Your Withholding? If your completed Worksheets 1-5 and 1-7 show that you may have more tax withheld than your projected tax liability for 2014, you may be able to decrease your withholding. How to file late tax returns There are two ways to do this. How to file late tax returns You can: Decrease any additional amount you are having withheld, or Increase the number of allowances you claim on Form W-4. How to file late tax returns You can claim only the number of allowances to which you are entitled. How to file late tax returns To see if you can decrease your withholding by increasing your allowances, see the Form W-4 instructions and the rest of this publication. How to file late tax returns Increasing the number of allowances. How to file late tax returns   Figure and increase the number of withholding allowances you can claim as follows. How to file late tax returns On a new Form W-4, complete the Personal Allowances Worksheet. How to file late tax returns If you plan to itemize deductions, claim adjustments to income, or claim tax credits, complete a new Deductions and Adjustments Worksheet. How to file late tax returns If you plan to claim tax credits, see Converting Credits to Withholding Allowances, later. How to file late tax returns If you meet the criteria on line H of the Form W-4 Personal Allowances Worksheet, complete a new Two-Earners/Multiple Jobs Worksheet. How to file late tax returns If the number of allowances you can claim on Form W-4, is different from the number you already are claiming, give the newly completed Form W-4 to your employer. How to file late tax returns Converting Credits to Withholding Allowances Table 1-2 , later, shows many of the tax credits you may be able to use to decrease your withholding. How to file late tax returns The Form W-4 Personal Allowances Worksheet provides only rough adjustments for the child and dependent care credit and the child tax credit. How to file late tax returns Complete Worksheet 1-8 to figure these credits more accurately and also take other credits into account. How to file late tax returns Include the amount from line 12 of Worksheet 1-8 in the total on line 5 of the Deductions and Adjustments Worksheet. How to file late tax returns Then complete the Deductions and Adjustments Worksheet and the rest of Form W-4. How to file late tax returns If you take the child and dependent care credit into account on Worksheet 1-8, enter -0- on line F of the Personal Allowances Worksheet. How to file late tax returns If you take the child tax credit into account on Worksheet 1-8, enter -0- on line G of the Personal Allowances Worksheet. How to file late tax returns Example. How to file late tax returns Brett and Alyssa Davis are married and expect to file a joint return for 2014. How to file late tax returns Their expected taxable income from all sources is $68,000. How to file late tax returns They expect to have $15,900 of itemized deductions. How to file late tax returns Their projected tax credits include a child and dependent care credit of $960 and an adoption credit of $1,500. How to file late tax returns The Davis' complete Worksheet 1-8, as follows, to see whether they can convert their tax credits into additional withholding allowances. How to file late tax returns Line 1, expected child and dependent care credit—$960. How to file late tax returns Line 9, expected adoption credit—$1,500. How to file late tax returns Line 10, total estimated tax credits—$2,460. How to file late tax returns Line 11. How to file late tax returns Their combined total income from all sources, $68,000, falls between $42,001 and $98,000 on the table for married filing jointly or qualifying widow(er). How to file late tax returns The number to the right of this range is 6. How to file late tax returns 7. How to file late tax returns Line 12, multiply line 10 by line 11—$16,482. How to file late tax returns Then the Davis' complete the Form W-4 worksheets. How to file late tax returns Because they choose to account for their child and dependent care credit on the Deductions and Adjustments Worksheet, they enter -0- on line F of the Personal Allowances Worksheet and figure a new total for line H. How to file late tax returns They take the result on line 12 of Worksheet 1-8, add it to their other adjustments on line 5 of the Form W-4 Deductions and Adjustments Worksheet, and complete the Form W-4 worksheets. How to file late tax returns When Will Your New Form W-4 Go Into Effect? If the change is for the current year, your employer must put your new Form W-4 into effect no later than the start of the first payroll period ending on or after the 30th day after the day on which you give your employer your revised Form W-4. How to file late tax returns If the change is for next year, your new Form W-4 will not take effect until next year. How to file late tax returns Retirees Returning to the Workforce When you first began receiving your pension, you told the payer how much tax to withhold, if any, by completing Form W-4P, Withholding Certificate for Pension or Annuity Payments (or similar form). How to file late tax returns However, if your retirement pay is from the military or certain deferred compensation plans, you completed Form W-4 instead of Form W-4P. How to file late tax returns You completed either form based on your projected income at that time. How to file late tax returns Now that you are returning to the workforce, your new Form W-4 (given to your employer) and your Form W-4 or W-4P (on file with your pension plan) must work together to determine the correct amount of withholding for your new amount of income. How to file late tax returns The worksheets that come with Forms W-4 and W-4P are basically the same, so you can use either set of worksheets to figure out how many withholding allowances you are entitled to claim. How to file late tax returns Start off with the Personal Allowances Worksheet. How to file late tax returns Then, if you will be itemizing your deductions, claiming adjustments to income, or claiming tax credits when you file your tax return, complete the Deductions and Adjustments Worksheet. How to file late tax returns The third worksheet is the most important for this situation. How to file late tax returns Form W-4 calls it the Two-Earners/Multiple Jobs Worksheet, Form W-4P calls it the Multiple Pensions/More-Than-One-Income Worksheet—both are the same. How to file late tax returns If you have more than one source of income, in order to have enough withholding to cover the tax on your higher income, you may need to claim fewer withholding allowances or request your employer to withhold an additional amount from each paycheck. How to file late tax returns Once you have figured out how many allowances you are entitled to claim, look at the income from both your pension and your new job, and how often you receive payments. How to file late tax returns It is your decision how to divide up your withholding allowances between these sources of income. How to file late tax returns For example, you may want to “take home” most of your weekly paycheck to use as spending money and use your monthly pension to “pay the bills. How to file late tax returns ” In that case, change your Form W-4P to zero allowances and claim all that you are entitled to on your Form W-4. How to file late tax returns There are a couple of ways you can get a better idea of how much tax will be withheld when claiming a certain number of allowances. How to file late tax returns Use the withholding tables in Publication 15 (Circular E), Employer's Tax Guide. How to file late tax returns Contact your pension provider and your employer's payroll department. How to file late tax returns And remember, this is not a final decision. How to file late tax returns If you do not get the correct amount of withholding with the first Forms W-4 and W-4P you submit, you should refigure your allowances (or divide them differently) using the information and worksheets in this publication, or the resources mentioned above. How to file late tax returns You should go through this same process each time your life situation changes, whether it be for personal or financial reasons. How to file late tax returns You may need more tax withheld, or you may need less. How to file late tax returns Table 1-2. How to file late tax returns Tax Credits for 2014 For more information about the . How to file late tax returns . How to file late tax returns . How to file late tax returns See . How to file late tax returns . How to file late tax returns . How to file late tax returns Adoption credit Form 8839 instructions Child and dependent care expenses, credit for Publication 503, Child and Dependent Care Expenses Child tax credit (including the additional child tax credit) Instructions for Form 1040 or Form 1040A Earned income credit Publication 596, Earned Income Credit Education credits Publication 970, Tax Benefits for Education Elderly or the disabled, credit for the Publication 524, Credit for the Elderly or the Disabled Foreign tax credit (except any credit that applies to wages not subject to U. How to file late tax returns S. How to file late tax returns income tax withholding because they are subject to income tax withholding by a foreign country) Publication 514, Foreign Tax Credit for Individuals General business credit Form 3800, General Business Credit Mortgage interest credit Publication 530, Tax Information for First-Time Homeowners Qualified electric vehicle passive activity credit Form 8834 Prior year minimum tax, credit for (if you paid alternative minimum tax in an earlier year) Form 8801 instructions Retirement savings contributions credit (saver's credit) Publication 590, Individual Retirement Arrangements (IRAs) Tax credit bonds, credit to holders of Form 8912 instructions Completing Form W-4 and Worksheets When reading the following discussion, you may find it helpful to refer to Form W-4. How to file late tax returns Marital Status There is a lower withholding rate for people who qualify to check the “Married” box on line 3 of Form W-4. How to file late tax returns Everyone else must have tax withheld at the higher single rate. How to file late tax returns Single. How to file late tax returns   You must check the “Single” box if any of the following applies. How to file late tax returns You are single. How to file late tax returns If you are divorced, or separated from your spouse under a court decree of separate maintenance, you are considered single. How to file late tax returns You are married, but neither you nor your spouse is a citizen or resident of the United States. How to file late tax returns You are married, either you or your spouse is a nonresident alien, and you have not chosen to have that person treated as a resident alien for tax purposes. How to file late tax returns For more information, see Nonresident Spouse Treated as a Resident in chapter 1 of Publication 519. How to file late tax returns Married. How to file late tax returns   You qualify to check the “Married” box if any of the following applies. How to file late tax returns You are married and neither you nor your spouse is a nonresident alien. How to file late tax returns You are considered married for the whole year even if your spouse died during the year. How to file late tax returns You are married and either you or your spouse is a nonresident alien who has chosen to be treated as a resident alien for tax purposes. How to file late tax returns For more information, see Nonresident Spouse Treated as a Resident in chapter 1 of Publication 519. How to file late tax returns You expect to be able to file your return as a qualifying widow or widower. How to file late tax returns You usually can use this filing status if your spouse died within the previous 2 years and you provide more than half the cost of keeping up a home for the entire year that was the main home for you and your child whom you can claim as a dependent. How to file late tax returns However, you must file a new Form W-4 showing your filing status as single by December 1 of the last year you are eligible to file as a qualifying widow or widower. How to file late tax returns For more information on this filing status, see Qualifying Widow(er) With Dependent Child under Filing Status in Publication 501, Exemptions, Standard Deduction, and Filing Information. How to file late tax returns Married, but withhold at higher single rate. How to file late tax returns   Some married people find that they do not have enough tax withheld at the married rate. How to file late tax returns This can happen, for example, when both spouses work. How to file late tax returns To avoid this, you can check the “Married, but withhold at higher Single rate” box (even if you qualify for the married rate). How to file late tax returns Also, you may find that more tax is withheld if you fill out the Two-Earners/Multiple Jobs Worksheet, explained later. How to file late tax returns Withholding Allowances The more allowances you claim on Form W-4, the less income tax your employer will withhold. How to file late tax returns You will have the most tax withheld if you claim “0” allowances. How to file late tax returns The number of allowances you can claim depends on the following factors. How to file late tax returns How many exemptions you can take on your tax return. How to file late tax returns Whether you have income from more than one job. How to file late tax returns What deductions, adjustments to income, and credits you expect to have for the year. How to file late tax returns Whether you will file as head of household. How to file late tax returns If you are married (filing jointly), it also depends on whether your spouse also works and claims any allowances on his or her own Form W-4. How to file late tax returns Or, if married filing separately, whether or not your spouse also works. How to file late tax returns Form W-4 worksheets. How to file late tax returns    Form W-4 has worksheets to help you figure how many withholding allowances you can claim. How to file late tax returns The worksheets are for your own records. How to file late tax returns Do not give them to your employer. How to file late tax returns   Complete only one set of Form W-4 worksheets, no matter how many jobs you have. How to file late tax returns If you are married and will file a joint return, complete only one set of worksheets for you and your spouse, even if you both earn wages and each must give Form W-4 to your employers. How to file late tax returns Complete separate sets of worksheets only if you and your spouse will file separate returns. How to file late tax returns   If you are not exempt from withholding (see Exemption From Withholding , later), complete the Personal Allowances Worksheet on page 1 of the form. How to file late tax returns Also, use the worksheets on page 2 of the form to adjust the number of your withholding allowances for itemized deductions and adjustments to income, and for two-earner or multiple-job situations. How to file late tax returns If you want to adjust the number of your withholding allowances for certain tax credits, use the Deductions and Adjustments Worksheet on page 2 of Form W-4, even if you do not have any deductions or adjustments. How to file late tax returns   Complete all worksheets that apply to your situation. How to file late tax returns The worksheets will help you figure the maximum number of withholding allowances you are entitled to claim so that the amount of income tax withheld from your wages will match, as closely as possible, the amount of income tax you will owe at the end of the year. How to file late tax returns Multiple jobs. How to file late tax returns   If you have income from more than one job at the same time, complete only one set of Form W-4 worksheets. How to file late tax returns Then split your allowances between the Forms W-4 for each job. How to file late tax returns You cannot claim the same allowances with more than one employer at the same time. How to file late tax returns You can claim all your allowances with one employer and none with the other(s), or divide them any other way. How to file late tax returns Married individuals. How to file late tax returns   If both you and your spouse are employed and expect to file a joint return, figure your withholding allowances using your combined income, adjustments, deductions, exemptions, and credits. How to file late tax returns Use only one set of worksheets. How to file late tax returns You can divide your total allowances any way, but you cannot claim an allowance that your spouse also claims. How to file late tax returns   If you and your spouse expect to file separate returns, figure your allowances using separate worksheets based on your own individual income, adjustments, deductions, exemptions, and credits. How to file late tax returns Alternative method of figuring withholding allowances. How to file late tax returns   You do not have to use the Form W-4 worksheets if you use a more accurate method of figuring the number of withholding allowances. How to file late tax returns   The method you use must be based on withholding schedules, the tax rate schedules, and the 2014 Estimated Tax Worksheet in chapter 2. How to file late tax returns It must take into account only the items of income, adjustments to income, deductions, and tax credits that are taken into account on Form W-4. How to file late tax returns   You can use the number of withholding allowances determined under an alternative method rather than the number determined using the Form W-4 worksheets. How to file late tax returns You still must give your employer a Form W-4 claiming your withholding allowances. How to file late tax returns Employees who are not citizens or residents. How to file late tax returns   If you are neither a citizen nor a resident of the United States, you usually can claim only one withholding allowance. How to file late tax returns However, this rule does not apply if you are a resident of Canada or Mexico, or if you are a U. How to file late tax returns S. How to file late tax returns national. How to file late tax returns It also does not apply if your spouse is a U. How to file late tax returns S. How to file late tax returns citizen or resident and you have chosen to be treated as a resident of the United States for tax purposes. How to file late tax returns Special rules apply to residents of South Korea and India. How to file late tax returns For more information, see Withholding From Compensation in chapter 8 of Publication 519. How to file late tax returns Personal Allowances Worksheet Use the Personal Allowances Worksheet on page 1 of Form W-4 to figure your withholding allowances based on all of the following that apply. How to file late tax returns Exemptions. How to file late tax returns Only one job. How to file late tax returns Head of household filing status. How to file late tax returns Child and dependent care credit. How to file late tax returns Child tax credit. How to file late tax returns Exemptions (worksheet lines A, C, and D). How to file late tax returns   You can claim one withholding allowance for each exemption you expect to claim on your tax return. How to file late tax returns Self. How to file late tax returns   You can claim an allowance for your exemption on line A unless another person can claim an exemption for you on his or her tax return. How to file late tax returns If another person is entitled to claim an exemption for you, you cannot claim an allowance for your exemption even if the other person will not claim your exemption. How to file late tax returns Spouse. How to file late tax returns   You can claim an allowance for your spouse's exemption on line C unless your spouse is claiming his or her own exemption or another person can claim an exemption for your spouse. How to file late tax returns Do not claim this allowance if you and your spouse expect to file separate returns. How to file late tax returns Dependents. How to file late tax returns   You can claim one allowance on line D for each exemption you will claim for a dependent on your tax return. How to file late tax returns Only one job (worksheet line B). How to file late tax returns    You can claim an additional withholding allowance if any of the following apply for 2014. How to file late tax returns You are single and you have only one job at a time. How to file late tax returns You are married, you have only one job at a time, and your spouse does not work. How to file late tax returns Your wages from a second job or your spouse's wages (or the total of both) are $1,500 or less. How to file late tax returns If you qualify for this allowance, enter “1” on line B of the worksheet. How to file late tax returns Head of household filing status (worksheet line E). How to file late tax returns   Generally, you can file as head of household if you are unmarried and pay more than half the cost of keeping up a home that: Was the main home for all of 2014 of your parent whom you can claim as a dependent, or You lived in for more than half the year with your qualifying child or any other person you can claim as a dependent. How to file late tax returns For more information, see Publication 501. How to file late tax returns   If you expect to file as head of household on your 2014 tax return, enter “1” on line E of the worksheet. How to file late tax returns Reduction of personal allowances. How to file late tax returns   For 2014, your deduction for personal exemptions on your tax return is reduced if your adjusted gross income (AGI) is more than the AGI shown next for your filing status. How to file late tax returns Personal Allowance Phaseout Threshold 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 the amount listed, use Worksheet 1-1 to figure your reduced number of personal allowances on lines A, C, and D of the Personal Allowances Worksheet. How to file late tax returns Worksheet 1-1. How to file late tax returns Personal Allowances Worksheet (Form W-4) Reduction of Personal Allowances if AGI Above Phaseout Threshold 1. How to file late tax returns Enter the total amount of allowances on lines A, C, and D of the Personal Allowance Worksheet without regard to the phaseout rule 1. How to file late tax returns   2. How to file late tax returns Enter your expected AGI 2. How to file late tax returns       3. How to file late tax returns Enter $254,200 if single $305,050 if married filing jointly or qualifying widow(er) $152,525 if married filing separately $279,650 if head of household 3. How to file late tax returns       4. How to file late tax returns Subtract line 3 from line 2 4. How to file late tax returns       5. How to file late tax returns Divide line 4 by $125,000 ($62,500 if married filing separately). How to file late tax returns Enter the result as a decimal 5. How to file late tax returns   6. How to file late tax returns Multiply line 1 by line 5. How to file late tax returns If the result is not a whole number, increase it to the next higher whole number 6. How to file late tax returns   7. How to file late tax returns Subtract line 6 from line 1. How to file late tax returns The total of the numbers you enter on A, C, and D of the Personal Allowances Worksheet can not be more than this amount 7. How to file late tax returns     Child and dependent care credit (worksheet line F). How to file late tax returns   Enter “1” on line F if you expect to claim a credit for at least $2,000 of qualifying child or dependent care expenses on your 2014 return. How to file late tax returns Generally, qualifying expenses are those you pay for the care of your dependent who is your qualifying child under age 13 or for your spouse or dependent who is not able to care for himself or herself so that you can work or look for work. How to file late tax returns For more information, see Publication 503, Child and Dependent Care Expenses. How to file late tax returns   Instead of using line F, you can choose to take the credit into account on line 5 of the Deductions and Adjustments Worksheet, as explained under Tax credits , later. How to file late tax returns Child tax credit (worksheet line G). How to file late tax returns   If your total income will be less than $65,000 ($95,000 if married), enter “2” on line G for each eligible child. How to file late tax returns Subtract “1” from that amount if you have three to six eligible children. How to file late tax returns Subtract “2” from that amount if you have seven or more eligible children. How to file late tax returns   If your total income will be between $65,000 and $84,000 ($95,000 and $119,000 if married), enter “1” on line G for each eligible child. How to file late tax returns   An eligible child is any child: Who is your son, daughter, stepchild, foster child, brother, sister, stepbrother, stepsister, half brother, half sister, or a descendant of any of them (for example, your grandchild, niece, or nephew), Who will be under age 17 at the end of 2014, Who is younger than you (or your spouse if filing jointly) or permanently and totally disabled, Who will not provide over half of his or her own support for 2014, Who will not file a joint return, unless the return is filed only as a claim for refund, Who will live with you for more than half of 2014, Who is a U. How to file late tax returns S. How to file late tax returns citizen, U. How to file late tax returns S. How to file late tax returns national, or U. How to file late tax returns S. How to file late tax returns resident alien, and Who will be claimed as a dependent on your return. How to file late tax returns If you are a U. How to file late tax returns S. How to file late tax returns citizen or U. How to file late tax returns S. How to file late tax returns national and your adopted child lived with you all year as a member of your household, that child meets the citizenship test. How to file late tax returns   Also, if any other person can claim the child as an eligible child, see Qualifying child of more than one person in the 2013 instructions for Form 1040 or 1040A, line 6c. How to file late tax returns   For more information about the child tax credit, see the instructions for Form 1040 or Form 1040A. How to file late tax returns   Instead of using line G, you can choose to take the credit into account on line 5 of the Deductions and Adjustments Worksheet, as explained under Tax credits , later. How to file late tax returns Total personal allowances (worksheet line H). How to file late tax returns    Add lines A through G and enter the total on line H. How to file late tax returns If you do not use either of the worksheets on the back of Form W-4, enter the number from line H on line 5 of Form W-4. How to file late tax returns Deductions and Adjustments Worksheet Use the Deductions and Adjustments Worksheet on page 2 of Form W-4 if you plan to itemize your deductions, claim certain credits, or claim adjustments to the income on your 2014 tax return and you want to reduce your withholding. How to file late tax returns Also, complete this worksheet when you have changes to those items to see if you need to change your withholding. How to file late tax returns Use the amount of each item you reasonably can expect to show on your return. How to file late tax returns However, do not use more than: The amount shown for that item on your 2013 return (or your 2012 return if you have not yet filed your 2013 return), plus Any additional amount related to a transaction or occurrence (such as payments already made, the signing of an agreement, or the sale of property) that you can prove has happened or will happen during 2013 or 2014. How to file late tax returns Do not include any amount shown on your last tax return that has been disallowed by the IRS. How to file late tax returns Example. How to file late tax returns On June 30, 2013, you bought your first home. How to file late tax returns On your 2013 tax return, you claimed itemized deductions of $6,600, the total mortgage interest and real estate tax you paid during the 6 months you owned your home. How to file late tax returns Based on your mortgage payment schedule and your real estate tax assessment, you reasonably can expect to claim deductions of $13,200 for those items on your 2014 return. How to file late tax returns You can use $13,200 to figure the number of your withholding allowances for itemized deductions. How to file late tax returns Not itemizing deductions. How to file late tax returns   If you expect to claim the standard deduction on your tax return, skip lines 1 and 2, and enter “0” on line 3 of the worksheet. How to file late tax returns Itemized deductions (worksheet line 1). How to file late tax returns   Enter your estimated total itemized deductions on line 1 of the worksheet. How to file late tax returns   Listed below are some of the deductions you can take into account when figuring additional withholding allowances for 2014. How to file late tax returns You normally claim these deductions on Schedule A of Form 1040. How to file late tax returns Medical and dental expenses that are more than 10% (7. How to file late tax returns 5% if either you or your spouse was born before January 2, 1950) of your 2014 AGI (defined under AGI , later). How to file late tax returns State and local income or property taxes. How to file late tax returns Deductible home mortgage interest. How to file late tax returns Investment interest up to net investment income. How to file late tax returns Charitable contributions. How to file late tax returns Casualty and theft losses that are more than $100 and 10% of your AGI. How to file late tax returns Fully deductible miscellaneous itemized deductions, including: Impairment-related work expenses of persons with disabilities, Federal estate tax on income in respect of a decedent, Repayment of more than $3,000 of income held under a claim of right that you included in income in an earlier year because at the time you thought you had an unrestricted right to it, Unrecovered investments in an annuity contract under which payments have ceased because of the annuitant's death, Gambling losses up to the amount of gambling winnings reported on your return, and Casualty and theft losses from  income-producing property. How to file late tax returns Other miscellaneous itemized deductions that are more than 2% of your AGI, including: Unreimbursed employee business expenses, such as education expenses, work clothes and uniforms, union dues and fees, and the cost of work-related small tools and supplies, Safe deposit box rental, Tax counsel and assistance, and Certain fees paid to an IRA trustee or custodian. How to file late tax returns AGI. How to file late tax returns   For the purpose of estimating your itemized deductions, your AGI is your estimated total income for 2014 minus any estimated adjustments to income (discussed later) that you include on line 4 of the Deductions and Adjustments Worksheet. How to file late tax returns Phaseout of itemized deductions. How to file late tax returns   For 2014, your total itemized deductions may be phased out (reduced) if your AGI is more than the following thresholds. How to file late tax returns    Itemized Deduction Phaseout Threshold 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 the amount listed, use Worksheet 1–2 to figure your reduction in itemized deductions. How to file late tax returns Worksheet 1-2. How to file late tax returns Deductions and Adjustments Worksheet (Form W-4)—Line 1 Phaseout of Itemized Deductions 1. How to file late tax returns Enter the estimated total of your itemized deductions 1. How to file late tax returns   2. How to file late tax returns Enter the amount included in line 1 for medical and dental expenses, investment interest, casualty or theft losses, and gambling losses 2. How to file late tax returns   3. How to file late tax returns Is the amount on line 2 less than the amount on line 1? ❑ No. How to file late tax returns Stop here. How to file late tax returns Your deduction is not limited. How to file late tax returns Enter the amount from line 1 above on line 1 of the Deductions and Adjustments Worksheet. How to file late tax returns  ❑ Yes. How to file late tax returns Subtract line 2 from line 1. How to file late tax returns 3. How to file late tax returns       4. How to file late tax returns Multiply line 3 by 80% (. How to file late tax returns 80) 4. How to file late tax returns       5. How to file late tax returns Enter your expected AGI 5. How to file late tax returns       6. How to file late tax returns Enter $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 6. How to file late tax returns   7. How to file late tax returns Is the amount on line 6 less than the amount on line 5? ❑ No. How to file late tax returns Stop here. How to file late tax returns Your deduction is not limited. How to file late tax returns Enter the amount from line 1 above on line 1 of the Deductions and Adjustments Worksheet. How to file late tax returns  ❑ Yes. How to file late tax returns Subtract line 6 from line 5. How to file late tax returns 7. How to file late tax returns       8. How to file late tax returns Multiply line 7 by 3% (. How to file late tax returns 03) 8. How to file late tax returns       9. How to file late tax returns Enter the smaller of line 4 or line 8 9. How to file late tax returns     10. How to file late tax returns Subtract line 9 from line 1. How to file late tax returns Enter the result here and on line 1 of the Deductions and Adjustments Worksheet 10. How to file late tax returns     Adjustments to income (worksheet line 4). How to file late tax returns   Enter your estimated total adjustments to income on line 4 of the Deductions and Adjustments Worksheet. How to file late tax returns   You can take the following adjustments to income into account when figuring additional withholding allowances for 2014. How to file late tax returns These adjustments appear on page 1 of your Form 1040 or 1040A. How to file late tax returns Net losses from Schedules C, D, E, and F of Form 1040 and from Part II of Form 4797, line 18b. How to file late tax returns Net operating loss carryovers. How to file late tax returns Certain business expenses of reservists, performing artists, and fee-based government officials. How to file late tax returns Health savings account or medical savings account deduction. How to file late tax returns Certain moving expenses. How to file late tax returns Deduction for self-employment tax. How to file late tax returns Deduction for contributions to self-employed SEP, and qualified SIMPLE plans. How to file late tax returns Self-employed health insurance deduction. How to file late tax returns Penalty on early withdrawal of savings. How to file late tax returns Alimony paid. How to file late tax returns IRA deduction. How to file late tax returns Student loan interest deduction. How to file late tax returns Jury duty pay given to your employer. How to file late tax returns Reforestation amortization and expenses. How to file late tax returns Deductible expenses related to income reported on line 21 from the rental of personal property engaged in for profit. How to file late tax returns Repayment of certain supplemental unemployment benefits. How to file late tax returns Contributions to IRC 501(c)(18)(D) pension plans. How to file late tax returns Contributions by certain chaplains to IRC 403(b) plans. How to file late tax returns Attorney fees and court costs for certain unlawful discrimination claims. How to file late tax returns Attorney fees and court costs for certain whistleblower awards. How to file late tax returns Estimated amount of decrease in tax attributable to income averaging using Schedule J (Form 1040). How to file late tax returns Tax credits (worksheet line 5). How to file late tax returns   Although you can take most tax credits into account when figuring withholding allowances, the Personal Allowances Worksheet uses only the child and dependent care credit (line F) and the child tax credit (line G). How to file late tax returns But you can take these credits and others into account by adding an extra amount on line 5 of the Deductions and Adjustments Worksheet. How to file late tax returns   If you take the child and dependent care credit into account on line 5, do not use line F. How to file late tax returns If you take the child tax credit into account on line 5, do not use line G. How to file late tax returns   In addition to the child and dependent care credit and the child tax credit, you can generally take into account the following credits. How to file late tax returns See the individual tax form instructions for more details. How to file late tax returns Foreign tax credit, except any credit that applies to wages not subject to U. How to file late tax returns S. How to file late tax returns income tax withholding because they are subject to income tax withholding by a foreign country. How to file late tax returns See Publication 514, Foreign Tax Credit for Individuals. How to file late tax returns Credit for the elderly or the disabled. How to file late tax returns See Publication 524, Credit for the Elderly or the Disabled. How to file late tax returns Education credits. How to file late tax returns See Publication 970, Tax Benefits for Education. How to file late tax returns Retirement savings contributions credit (saver's credit). How to file late tax returns See Publication 590. How to file late tax returns Mortgage interest credit. How to file late tax returns See Publication 530, Tax Information for Homeowners. How to file late tax returns Adoption credit. How to file late tax returns See the Instructions for Form 8839. How to file late tax returns Credit for nonrefundable portion of prior year minimum tax if you paid alternative minimum tax in an earlier year. How to file late tax returns See the Instructions for Form 8801. How to file late tax returns General business credit. How to file late tax returns See the Instructions for Form 3800. How to file late tax returns Earned income credit. How to file late tax returns See Publication 596. How to file late tax returns Figuring line 5 entry. How to file late tax returns   To figure the amount to add on line 5 for tax credits, multiply your estimated total credits by the appropriate number from Table 1-3 . How to file late tax returns Example. How to file late tax returns You are married and expect to file a joint return for 2014. How to file late tax returns Your combined estimated wages are $68,000. How to file late tax returns Your estimated tax credits include a child and dependent care credit of $960 and a mortgage interest credit of $1,700 (total credits = $2,660). How to file late tax returns In Table 1-3, the number corresponding to your combined estimated wages ($42,001 – $98,000) is 6. How to file late tax returns 7. How to file late tax returns Multiply your total estimated tax credits of $2,660 by 6. How to file late tax returns 7. How to file late tax returns Add the result, $17,822, to the amount you otherwise would show on line 5 of the Deductions and Adjustments Worksheet and enter the total on line 5. How to file late tax returns Because you choose to account for your child and dependent care credit this way, do not make an entry on line F of the Personal Allowances Worksheet. How to file late tax returns Nonwage income (worksheet line 6). How to file late tax returns   Enter on line 6 your estimated total nonwage income (other than tax-exempt income). How to file late tax returns Nonwage income includes interest, dividends, net rental income, unemployment compensation, alimony, gambling winnings, prizes and awards, hobby income, capital gains, royalties, and partnership income. How to file late tax returns   If line 6 is more than line 5, you may not have enough income tax withheld from your wages. How to file late tax returns See Getting the Right Amount of Tax Withheld , later. How to file late tax returns Net deductions and adjustments (worksheet line 8). How to file late tax returns    If line 7 is less than $3,950, enter “0” on line 8. How to file late tax returns If line 7 is $3,950 or more, divide it by $3,950, drop any fraction, and enter the result on line 8. How to file late tax returns Example. How to file late tax returns If line 7 is $5,200, $5,200 ÷ $3,950 = 1. How to file late tax returns 32. How to file late tax returns Drop the fraction (. How to file late tax returns 32) and enter “1” on line 8. How to file late tax returns Two-Earners/Multiple Jobs Worksheet Complete the Two-Earners/Multiple Jobs Worksheet on page 2 of Form W-4 if you have more than one job or are married and you and your spouse both work and the combined earnings from all jobs are more than $50,000 ($20,000 if married). How to file late tax returns Reducing your allowances (worksheet lines 1-3). How to file late tax returns   On line 1 of the worksheet, enter the number from line H of the Personal Allowances Worksheet (or line 10 of the Deductions and Adjustments Worksheet, if used). How to file late tax returns Using Table 1 in the Two-Earners/Multiple Jobs Worksheet, find the number listed beside the amount of your estimated wages for the year from your lowest paying job (or if lower and you are filing jointly, your spouse's job). How to file late tax returns Enter that number on line 2. How to file late tax returns However, if you are married filing jointly and estimated wages from the highest paying job are $65,000 or less, do not enter more than “3. How to file late tax returns ”    Table 1-3. How to file late tax returns Deductions and Adjustments Worksheet (Form W-4)—Line 5 a. How to file late tax returns  Married Filing Jointly or Qualifying Widow(er) If combined income from all sources is:   Multiply credits by: $0 – 42,000 10. How to file late tax returns 0 $42,001 – 98,000 6. How to file late tax returns 7 $98,001 – 180,000 4. How to file late tax returns 0 $180,001 – 270,000 3. How to file late tax returns 6 $270,001 – 440,000 3. How to file late tax returns 0 $440,001 – 490,000. How to file late tax returns . How to file late tax returns . How to file late tax returns . How to file late tax returns 2. How to file late tax returns 9 $490,001 and over 2. How to file late tax returns 5 b. How to file late tax returns  Single If combined income from all sources is:   Multiply credits by: $0 – 19,000 10. How to file late tax returns 0 $19,001 – 47,000 6. How to file late tax returns 7 $47,001 – 104,000 4. How to file late tax returns 0 $104,001 – 205,000 3. How to file late tax returns 6 $205,001 – 430,000 3. How to file late tax returns 0 $430,001 and over 2. How to file late tax returns 5 c. How to file late tax returns  Head of Household If combined income from all sources is:   Multiply credits by: $0 – 30,000 10. How to file late tax returns 0 $30,001 – 66,000 6. How to file late tax returns 7 $66,001 – 150,000 4. How to file late tax returns 0 $150,001 – 235,000 3. How to file late tax returns 6 $235,001 – 430,000 3. How to file late tax returns 0 $430,001 – 460,000 2. How to file late tax returns 9 $460,001 and over 2. How to file late tax returns 5 d. How to file late tax returns  Married Filing Separately   If combined income from all sources is:   Multiply credits by: $0 – 21,000 10. How to file late tax returns 0 $21,001 – 49,000 6. How to file late tax returns 7 $49,001 – 90,000 4. How to file late tax returns 0 $90,001 – 135,000 3. How to file late tax returns 6 $135,001 – 220,000 3. How to file late tax returns 0 $220,001 – 245,000 2. How to file late tax returns 9 $245,001 and over 2. How to file late tax returns 5   Subtract line 2 from line 1 and enter the result (but not less than zero) on line 3 and on Form W-4, line 5. How to file late tax returns If line 1 is more than or equal to line 2, do not use the rest of the worksheet. How to file late tax returns   If line 1 is less than line 2, enter “0” on Form W-4, line 5. How to file late tax returns Then complete lines 4 through 9 of the worksheet to figure the additional withholding needed to avoid underwithholding. How to file late tax returns Other amounts owed. How to file late tax returns   If you expect to owe amounts other than income tax, such as self-employment tax, include them on line 8. How to file late tax returns The total is the additional withholding needed for the year. How to file late tax returns Getting the Right Amount of Tax Withheld In most situations, the tax withheld from your pay will be close to the tax you figure on your return if you follow these two rules. How to file late tax returns You accurately complete all the Form W-4 worksheets that apply to you. How to file late tax returns You give your employer a new Form W-4 when changes occur. How to file late tax returns But because the worksheets and withholding methods do not account for all possible situations, you may not be getting the right amount withheld. How to file late tax returns This is most likely to happen in the following situations. How to file late tax returns You are married and both you and your spouse work. How to file late tax returns You have more than one job at a time. How to file late tax returns You have nonwage income, such as interest, dividends, alimony, unemployment compensation, or self-employment income. How to file late tax returns You will owe additional amounts with your return, such as self-employment tax. How to file late tax returns Your withholding is based on obsolete Form W-4 information for a substantial part of the year. How to file late tax returns Your earnings are more than $130,000 if you are single or $180,000 if you are married. How to file late tax returns You work only part of the year. How to file late tax returns You change the number of your withholding allowances during the year. How to file late tax returns You are subject to Additional Medicare Tax or Net Investment Income Tax. How to file late tax returns If you anticipate liability for Additional Medicare Tax or Net Investment Income Tax, you may request that your employer withhold an additional amount of income tax withholding on Form W-4. How to file late tax returns Part-Year Method If you work only part of the year and your employer agrees to use the part-year withholding method, less tax will be withheld from each wage payment than would be withheld if you worked all year. How to file late tax returns To be eligible for the part-year method, you must meet both of the following requirements. How to file late tax returns You must use the calendar year (the 12 months from January 1 through December 31) as your tax year. How to file late tax returns You cannot use a fiscal year. How to file late tax returns You must not expect to be employed for more than 245 days during the year. How to file late tax returns To figure this limit, count all calendar days that you are employed (including weekends, vacations, and sick days) beginning with the first day you are on the job for pay and ending with your last day of work. How to file late tax returns If you are temporarily laid off for 30 days or less, count those days too. How to file late tax returns If you are laid off for more than 30 days, do not count those days. How to file late tax returns You will not meet this requirement if you begin working before May 1 and expect to work for the rest of the year. How to file late tax returns How to apply for the part-year method. How to file late tax returns   You must ask your employer in writing to use this method. How to file late tax returns The request must state all three of the following. How to file late tax returns The date of your last day of work for any prior employer during the current calendar year. How to file late tax returns That you do not expect to be employed more than 245 days during the current calendar year. How to file late tax returns That you use the calendar year as your tax year. How to file late tax returns Cumulative Wage Method If you change the number of your withholding allowances during the year, too much or too little tax may have been withheld for the period before you made the change. How to file late tax returns You may be able to compensate for this if your employer agrees to use the cumulative wage withholding method for the rest of the year. How to file late tax returns You must ask your employer in writing to use this method. How to file late tax returns To be eligible, you must have been paid for the same kind of payroll period (weekly, biweekly, etc. How to file late tax returns ) since the beginning of the year. How to file late tax returns Aids for Figuring Your Withholding IRS Withholding Calculator. How to file late tax returns   If you had too much or too little income tax withheld from your pay, the IRS provides a withholding calculator on its website. How to file late tax returns Go to www. How to file late tax returns irs. How to file late tax returns gov/Individuals/IRS-Withholding-Calculator. How to file late tax returns It can help you determine the correct amount to be withheld any time during the year. How to file late tax returns Rules Your Employer Must Follow It may be helpful for you to know some of the withholding rules your employer must follow. How to file late tax returns These rules can affect how to fill out your Form W-4 and how to handle problems that may arise. How to file late tax returns New Form W-4. How to file late tax returns   When you start a new job, your employer should give you a Form W-4 to fill out. How to file late tax returns Beginning with your first payday, your employer will use the information you give on the form to figure your withholding. How to file late tax returns   If you later fill out a new Form W-4, your employer can put it into effect as soon as possible. How to file late tax returns The deadline for putting it into effect is the start of the first payroll period ending 30 or more days after you turn it in. How to file late tax returns No Form W-4. How to file late tax returns   If you do not give your employer a completed Form W-4, your employer must withhold at the highest rate, as if you were single and claimed no withholding allowances. How to file late tax returns Repaying withheld tax. How to file late tax returns   If you find you are having too much tax withheld because you did not claim all the withholding allowances you are entitled to, you should give your employer a new Form W-4. How to file late tax returns Your employer cannot repay any of the tax previously withheld. How to file late tax returns Instead, claim the full amount withheld when you file your tax return. How to file late tax returns   However, if your employer has withheld more than the correct amount of tax for the Form W-4 you have in effect, you do not have to fill out a new Form W-4 to have your withholding lowered to the correct amount. How to file late tax returns Your employer can repay the amount that was withheld incorrectly. How to file late tax returns If you are not repaid, your Form W-2 will reflect the full amount actually withheld, which you would claim when you file your tax return. How to file late tax returns IRS review of your withholding. How to file late tax returns   Whether you are entitled to claim a certain number of allowances or a complete exemption from withholding is subject to review by the IRS. How to file late tax returns Your employer may be required to send a copy of the Form W-4 to the IRS. How to file late tax returns There is a penalty for supplying false information on Form W-4. How to file late tax returns See Penalties , later. How to file late tax returns   If the IRS determines that you cannot claim more than a specified number of withholding allowances or claim a complete exemption from withholding, the IRS will issue a notice of the maximum number of withholding allowances permitted (commonly referred to as a “lock-in letter”) to both you and your employer. How to file late tax returns   The IRS will provide a period of time during which you can dispute the determination before your employer adjusts your withholding. How to file late tax returns If you believe that you are entitled to claim complete exemption from withholding or claim more withholding allowances than the maximum number specified by the IRS in the lock-in letter, you must submit a new Form W-4 and a written statement to support your claims to the IRS. How to file late tax returns Contact information (a toll-free number and an IRS office address) will be provided in the lock-in letter. How to file late tax returns At the end of this period, if you have not responded or if your response is not adequate, your employer will be required to withhold based on the original lock-in letter. How to file late tax returns   After the lock-in letter takes effect, your employer must withhold tax on the basis of the withholding rate (marital status) and maximum number of withholding allowances specified in that letter. How to file late tax returns   If you later believe that you are entitled to claim exemption from withholding or more allowances than the IRS determined, you can complete a new Form W-4 and a written statement to support the claims made on the Form W-4 and send them directly to the IRS address shown on the lock-in letter. How to file late tax returns Your employer must continue to figure your withholding on the basis of the number of allowances previously determined by the IRS until the IRS advises your employer otherwise. How to file late tax returns   At any time, either before or after the lock-in letter becomes effective, you may give your employer a new Form W-4 that does not claim complete exemption from withholding and results in more income tax withheld than specified in the lock-in letter. How to file late tax returns Your employer must then withhold tax based on this new Form W-4. How to file late tax returns   Additional information is available at IRS. How to file late tax returns gov. How to file late tax returns Enter “withholding compliance questions” in the search box. How to file late tax returns Exemption From Withholding If you claim exemption from withholding, your employer will not withhold federal income tax from your wages. How to file late tax returns The exemption applies only to income tax, not to social security or Medicare tax. How to file late tax returns You can claim exemption from withholding for 2014 only if both of the following situations apply. How to file late tax returns For 2013 you had a right to a refund of all federal income tax withheld because you had no tax liability. How to file late tax returns For 2014 you expect a refund of all federal income tax withheld because you expect to have no tax liability. How to file late tax returns Use Figure 1-A to help you decide whether you can claim exemption from withholding. How to file late tax returns Do not use Figure 1-A if you: Are 65 or older, Are blind, Will itemize deductions on your 2014 return, Will claim an exemption for a dependent on your 2014 return, or Will claim any tax credits on your 2014 return. How to file late tax returns These situations are discussed later. How to file late tax returns Students. How to file late tax returns   If you are a student, you are not automatically exempt. How to file late tax returns If you work only part time or during the summer, you may qualify for exemption from withholding. How to file late tax returns Example 1. How to file late tax returns You are a high school student and expect to earn $2,500 from a summer job. How to file late tax returns You do not expect to have any other income during the year, and your parents will be able to claim an exemption for you on their tax return. How to file late tax returns You worked last summer and had $375 federal income tax withheld from your pay. How to file late tax returns The entire $375 was refunded when you filed your 2013 return. How to file late tax returns Using Figure 1-A, you find that you can claim exemption from withholding. How to file late tax returns Please click here for the text description of the image. How to file late tax returns Figure 1-A: Exemption From Withholding on Form W-4 Example 2. How to file late tax returns The facts are the same as in Example 1, except that you also have a savings account and expect to have $400 interest income during the year. How to file late tax returns Using Figure 1-A, you find that you cannot claim exemption from withholding because your unearned income will be more than $350 and your total income will be more than $1,000. How to file late tax returns    You may have to file a tax return, even if you are exempt from withholding. How to file late tax returns See Publication 501 to see whether you must file a return. How to file late tax returns    Age 65 or older or blind. How to file late tax returns If you are 65 or older or blind, use Worksheet 1-3 or Worksheet 1-4, to help you decide whether you can claim exemption from withholding. How to file late tax returns Do not use either worksheet if you will itemize deductions, claim exemptions for dependents, or claim tax credits on your 2014 return. How to file late tax returns Instead, see Itemizing deductions or claiming exemptions or credits, next. How to file late tax returns Itemizing deductions or claiming exemptions or credits. How to file late tax returns   If you had no tax liability for 2013, and you will: Itemize deductions, Claim an exemption for a dependent, or Claim a tax credit, use the 2014 Estimated Tax Worksheet (also see chapter 2), to figure your 2014 expected tax liability. How to file late tax returns You can claim exemption from withholding only if your total expected tax liability (line 13c of the worksheet) is zero. How to file late tax returns Claiming exemption from withholding. How to file late tax returns   To claim exemption, you must give your employer a Form W-4. How to file late tax returns Do not complete lines 5 and 6. How to file late tax returns Enter “Exempt” on line 7. How to file late tax returns   If you claim exemption, but later your situation changes so that you will have to pay income tax after all, you must file a new Form W-4 within 10 days after the change. How to file late tax returns If you claim exemption in 2014 but you expect to owe income tax for 2015, you must file a new Form W-4 by December 1, 2014. How to file late tax returns   Your claim of exempt status may be reviewed by the IRS. How to file late tax returns See IRS review of your withholding , earlier. How to file late tax returns An exemption is good for only 1 year. How to file late tax returns   You must give your employer a new Form W-4 by February 15 each year to continue your exemption. How to file late tax returns Supplemental Wages Supplemental wages include bonuses, commissions, overtime pay, vacation allowances, certain sick pay, and expense allowances under certain plans. How to file late tax returns The payer can figure withholding on supplemental wages using the same method used for your regular wages. How to file late tax returns However, if these payments are identified separately from regular wages, your employer or other payer of supplemental wages can withhold income tax from these wages at a flat rate. How to file late tax returns Expense allowances. How to file late tax returns   Reimbursements or other expense allowances paid by your employer under a nonaccountable plan are treated as supplemental wages. How to file late tax returns A nonaccountable plan is a reimbursement arrangement that does not require you to account for, or prove, your business expenses to your employer or does not require you to return your employer's payments that are more than your proven expenses. How to file late tax returns   Reimbursements or other expense allowances paid under an accountable plan that are more than your proven expenses are treated as paid under a nonaccountable plan if you do not return the excess payments within a reasonable period of time. How to file late tax returns Accountable plan. How to file late tax returns   To be an accountable plan, your employer's reimbursement or allowance arrangement must include all three of the following rules. How to file late tax returns Your expenses must have a business connection. How to file late tax returns That is, you must have paid or incurred deductible expenses while performing services as an employee of your employer. How to file late tax returns You must adequately account to your employer for these expenses within a reasonable period of time. How to file late tax returns You must return any excess reimbursement or allowance within a reasonable period of time. How to file late tax returns    An excess reimbursement or allowance is any amount you are paid that is more than the business-related expenses that you adequately accounted for to your employer. How to file late tax returns   The definition of reasonable period of time depends on the facts and circumstances of your situation. How to file late tax returns However, regardless of those facts and circumstances, actions that take place within the times specified in the following list will be treated as taking place within a reasonable period of time. How to file late tax returns You receive an advance within 30 days of the time you have an expense. How to file late tax returns You adequately account for your expenses within 60 days after they were paid or incurred. How to file late tax returns You return any excess reimbursement within 120 days after the expense was paid or incurred. How to file late tax returns You are given a periodic statement (at least quarterly) that asks you to either return or adequately account for outstanding advances and you comply within 120 days of the statement. How to file late tax returns Nonaccountable plan. How to file late tax returns   Any plan that does not meet the definition of an accountable plan is considered a nonaccountable plan. How to file late tax returns For more information about accountable and nonaccountable plans, see chapter 6 of Publication 463, Travel, Entertainment, Gift, and Car Expenses. How to file late tax returns Penalties You may have to pay a penalty of $500 if both of the following apply. How to file late tax returns You make statements or claim withholding allowances on your Form W-4 that reduce the amount of tax withheld. How to file late tax returns You have no reasonable basis for those statements or allowances at the time you prepare your Form W-4. How to file late tax returns There is also a criminal penalty for willfully supplying false or fraudulent information on your Form W-4 or for willfully failing to supply information that would increase the amount withheld. How to file late tax returns The penalty upon conviction can be either a fine of up to $1,000 or imprisonment for up to 1 year, or both. How to file late tax returns These penalties will apply if you deliberately and knowingly falsify your Form W-4 in an attempt to reduce or eliminate the proper withholding of taxes. How to file late tax returns A simple error or an honest mistake will not result in one of these penalties. How to file late tax returns For example, a person who has tried to figure the number of withholding allowances correctly, but claims seven when the proper number is six, will not be charged a Form W-4 penalty. How to file late tax returns However, see chapter 4 for information on the penalty for underpaying your tax. How to file late tax returns Tips The tips you receive while working on your job are considered part of your pay. How to file late tax returns You must include your tips on your tax return on the same line as your regular pay. How to file late tax returns However, tax is not withheld directly from tip income, as it is from your regular pay. How to file late tax returns Nevertheless, your employer will take into account the tips you report when figuring how much to withhold from your regular pay. How to file late tax returns Reporting tips to your employer. How to file late tax returns   If you receive tips of $20 or more in a month while working for any one employer, you must report to your employer the total amount of tips you receive on the job during the month. How to file late tax returns The report is due by the 10th day of the following month. How to file late tax returns   If you have more than one job, make a separate report to each employer. How to file late tax returns Report only the tips you received while working for that employer, and only if they total $20 or more for the month. How to file late tax returns How employer figures amount to withhold. How to file late tax returns   The tips you report to your employer are counted as part of your income for the month you report them. How to file late tax returns Your employer can figure your withholding in either of two ways. How to file late tax returns By withholding at the regular rate on the sum of your pay plus your reported tips. How to file late tax returns By withholding at the regular rate on your pay plus a percentage of your reported tips. How to file late tax returns Not enough pay to cover taxes. How to file late tax returns   If your regular pay is not enough for your employer to withhold all the tax (including income tax and social security and Medicare taxes (or the equivalent railroad retirement tax)) due on your pay plus your tips, you can give your employer money to cover the shortage. How to file late tax returns   If you do not give your employer money to cover the shortage, your employer first withholds as much Medicare tax and social security or railroad retirement tax as possible, up to the proper amount, and then withholds income tax up to the full amount of your pay. How to file late tax returns If not enough tax is withheld, you may have to pay estimated tax. How to file late tax returns When you file your return, you also may have to pay any Medicare and social security tax or railroad retirement tax your employer could not withhold. How to file late tax returns Tips not reported to your employer. How to file late tax returns   On your tax return, you must report all the tips you receive during the year, even tips you do not report to your employer (this includes the value of any noncash tips you received, such as tickets, passes, or other items of value). How to file late tax returns Make sure you are having enough tax withheld, or are paying enough estimated tax (see chapter 2), to cover all your tip income. How to file late tax returns Allocated tips. How to file late tax returns   If you work in a large food or beverage establishment, your employer may have to report an allocated amount of tips on your Form W-2. How to file late tax returns   Your employer should not withhold income tax, Medicare tax, and social security or railroad retirement tax on the allocated amount. How to file late tax returns Withholding is based only on your pay plus your reported tips. How to file late tax returns Your employer should refund to you any incorrectly withheld tax. How to file late tax returns More information. How to file late tax returns   For more information on the reporting and withholding rules for tip income and on tip allocation, see Publi