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I Need To Find A Place On Line To File Back Taxes

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I Need To Find A Place On Line To File Back Taxes

I need to find a place on line to file back taxes Publication 544 - Additional Material Table of Contents Tax Publications for Business TaxpayersSee How To Get Tax Help for a variety of ways to get publications, including by computer, phone, and mail. I need to find a place on line to file back taxes General Guides 1 Your Rights as a Taxpayer 17 Your Federal Income Tax (For Individuals) 334 Tax Guide for Small Business (For Individuals Who Use Schedule C or C-EZ) 509 Tax Calendars 910 IRS Guide to Free Tax Services Employer's Guides 15 (Circular E), Employer's Tax Guide 15-A Employer's Supplemental Tax Guide 15-B Employer's Tax Guide to Fringe Benefits 51 (Circular A), Agricultural Employer's Tax Guide 80 (Circular SS), Federal Tax Guide For Employers in the U. I need to find a place on line to file back taxes S. I need to find a place on line to file back taxes Virgin Islands, Guam, American Samoa, and the Commonwealth of the Northern Mariana Islands 926 Household Employer's Tax Guide Specialized Publications 225 Farmer's Tax Guide 463 Travel, Entertainment, Gift, and Car Expenses 505 Tax Withholding and Estimated Tax 510 Excise Taxes (Including Fuel Tax Credits and Refunds) 515 Withholding of Tax on Nonresident Aliens and Foreign Entities 517 Social Security and Other Information for Members of the Clergy and Religious Workers 527 Residential Rental Property 534 Depreciating Property Placed in Service Before 1987 535 Business Expenses 536 Net Operating Losses (NOLs) for Individuals, Estates, and Trusts 537 Installment Sales 538 Accounting Periods and Methods 541 Partnerships 542 Corporations 544 Sales and Other Dispositions of Assets 551 Basis of Assets 556 Examination of Returns, Appeal Rights, and Claims for Refund 560 Retirement Plans for Small Business (SEP, SIMPLE, and Qualified Plans) 561 Determining the Value of Donated Property 583 Starting a Business and Keeping Records 587 Business Use of Your Home (Including Use by Daycare Providers) 594 What You Should Know About The IRS Collection Process 595 Capital Construction Fund for Commercial Fishermen 597 Information on the United States-Canada Income Tax Treaty 598 Tax on Unrelated Business Income of Exempt Organizations 686 Certification for Reduced Tax Rates in Tax Treaty Countries 901 U. I need to find a place on line to file back taxes S. I need to find a place on line to file back taxes Tax Treaties 908 Bankruptcy Tax Guide 925 Passive Activity and At-Risk Rules 946 How To Depreciate Property 947 Practice Before the IRS and Power of Attorney 1544 Reporting Cash Payments of Over $10,000 (Received in a Trade or Business) 1546 Taxpayer Advocate Service - Your Voice at the IRS Spanish Language Publications 1SP Derechos del Contribuyente 179 (Circular PR), Guía Contributiva Federal Para Patronos Puertorriqueños 579SP Cómo Preparar la Declaración de Impuesto Federal 594SP Qué es lo Debemos Saber Sobre El Proceso de Cobro del IRS 850 English-Spanish Glossary of Words and Phrases Used in Publications Issued by the Internal Revenue Service 1544SP Informe de Pagos en Efectivo en Exceso de $10,000 (Recibidos en una Ocupación o Negocio) Commonly Used Tax FormsSee How To Get Tax Help for a variety of ways to get forms, including by computer, phone, and mail. I need to find a place on line to file back taxes Form Number and Form Title W-2 Wage and Tax Statement W-4 Employee's Withholding Allowance Certificate 940 Employer's Annual Federal Unemployment (FUTA) Tax Return 941 Employer's QUARTERLY Federal Tax Return 944 Employer's ANNUAL Federal Tax Return 1040 U. I need to find a place on line to file back taxes S. I need to find a place on line to file back taxes Individual Income Tax Return Sch. I need to find a place on line to file back taxes A & B Itemized Deductions & Interest and Ordinary Dividends Sch. I need to find a place on line to file back taxes C Profit or Loss From Business Sch. I need to find a place on line to file back taxes C-EZ Net Profit From Business Sch. I need to find a place on line to file back taxes D Capital Gains and Losses Sch. I need to find a place on line to file back taxes E Supplemental Income and Loss Sch. I need to find a place on line to file back taxes F Profit or Loss From Farming Sch. I need to find a place on line to file back taxes H Household Employment Taxes Sch. I need to find a place on line to file back taxes J Income Averaging for Farmers and Fishermen Sch. I need to find a place on line to file back taxes R Credit for the Elderly or the Disabled Sch. I need to find a place on line to file back taxes SE Self-Employment Tax 1040-ES Estimated Tax for Individuals 1040X Amended U. I need to find a place on line to file back taxes S. I need to find a place on line to file back taxes Individual Income Tax Return 1065 U. I need to find a place on line to file back taxes S. I need to find a place on line to file back taxes Return of Partnership Income Sch. I need to find a place on line to file back taxes D Capital Gains and Losses Sch. I need to find a place on line to file back taxes K-1 Partner's Share of Income, Deductions, Credits, etc. I need to find a place on line to file back taxes 1120 U. I need to find a place on line to file back taxes S. I need to find a place on line to file back taxes Corporation Income Tax Return Sch. I need to find a place on line to file back taxes D Capital Gains and Losses 1120S U. I need to find a place on line to file back taxes S. I need to find a place on line to file back taxes Income Tax Return for an S Corporation Sch. I need to find a place on line to file back taxes D Capital Gains and Losses and Built-In Gains Sch. I need to find a place on line to file back taxes K-1 Shareholder's Share of Income, Deductions, Credits, etc. I need to find a place on line to file back taxes 2106 Employee Business Expenses 2106-EZ Unreimbursed Employee Business Expenses 2210 Underpayment of Estimated Tax by Individuals, Estates, and Trusts 2441 Child and Dependent Care Expenses 2848 Power of Attorney and Declaration of Representative 3800 General Business Credit 3903 Moving Expenses 4562 Depreciation and Amortization 4797 Sales of Business Property 4868 Application for Automatic Extension of Time To File U. I need to find a place on line to file back taxes S. I need to find a place on line to file back taxes Individual Income Tax Return 5329 Additional Taxes on Qualified Plans (Including IRAs) and Other Tax-Favored Accounts 6252 Installment Sale Income 7004 Application for Automatic Extension of Time To File Certain Business Income Tax, Information, and Other Returns 8283 Noncash Charitable Contributions 8300 Report of Cash Payments Over $10,000 Received in a Trade or Business 8582 Passive Activity Loss Limitations 8606 Nondeductible IRAs 8822 Change of Address 8829 Expenses for Business Use of Your Home 8949 Sales and Other Dispositions of Capital Assets Prev  Up  Next   Home   More Online Publications
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The I Need To Find A Place On Line To File Back Taxes

I need to find a place on line to file back taxes 4. I need to find a place on line to file back taxes   Underpayment Penalty for 2013 Table of Contents Introduction Topics - This chapter discusses: Useful Items - You may want to see: General RuleFarmers and fishermen. I need to find a place on line to file back taxes Higher income taxpayers. I need to find a place on line to file back taxes Minimum required for higher income taxpayers. I need to find a place on line to file back taxes Estate or trust payments of estimated tax. I need to find a place on line to file back taxes Lowering or eliminating the penalty. I need to find a place on line to file back taxes ExceptionsLess Than $1,000 Due No Tax Liability Last Year Figuring Your Required Annual Payment (Part I) Short Method for Figuring the Penalty (Part III) Regular Method for Figuring the Penalty (Part IV)Figuring Your Underpayment (Part IV, Section A) Worksheet for Form 2210, Part IV, Section B—Figuring the Penalty Annualized Income Installment Method (Schedule AI) Farmers and Fishermen Waiver of PenaltyFarmers and fishermen. I need to find a place on line to file back taxes Introduction If you did not pay enough tax, either through withholding or by making timely estimated tax payments, you will have underpaid your estimated tax and may have to pay a penalty. I need to find a place on line to file back taxes You may understand this chapter better if you can refer to a copy of your latest federal income tax return. I need to find a place on line to file back taxes No penalty. I need to find a place on line to file back taxes   Generally, you will not have to pay a penalty for 2013 if any of the following apply. I need to find a place on line to file back taxes The total of your withholding and timely estimated tax payments was at least as much as your 2012 tax. I need to find a place on line to file back taxes (See Special rules for certain individuals for higher income taxpayers and farmers and fishermen. I need to find a place on line to file back taxes ) The tax balance due on your 2013 return is no more than 10% of your total 2013 tax, and you paid all required estimated tax payments on time. I need to find a place on line to file back taxes Your total tax for 2013 (defined later) minus your withholding is less than $1,000. I need to find a place on line to file back taxes You did not have a tax liability for 2012. I need to find a place on line to file back taxes You did not have any withholding taxes and your current year tax (less any household employment taxes) is less than $1,000. I need to find a place on line to file back taxes IRS can figure the penalty for you. I need to find a place on line to file back taxes   If you think you owe the penalty, but you do not want to figure it yourself when you file your tax return, you may not have to. I need to find a place on line to file back taxes Generally, the IRS will figure the penalty for you and send you a bill. I need to find a place on line to file back taxes   You only need to figure your penalty in the following three situations. I need to find a place on line to file back taxes You are requesting a waiver of part, but not all, of the penalty. I need to find a place on line to file back taxes You are using the annualized income installment method to figure the penalty. I need to find a place on line to file back taxes You are treating the federal income tax withheld from your income as paid on the dates actually withheld. I need to find a place on line to file back taxes However, if these situations do not apply to you, and you think you can lower or eliminate your penalty, complete Form 2210 or Form 2210-F and attach it to your return. I need to find a place on line to file back taxes See Form 2210 , later. I need to find a place on line to file back taxes Topics - This chapter discusses: The general rule for the underpayment penalty, Special rules for certain individuals, Exceptions to the underpayment penalty, How to figure your underpayment and the amount of your penalty on Form 2210, and How to ask the IRS to waive the penalty. I need to find a place on line to file back taxes Useful Items - You may want to see: Form (and Instructions) 2210 Underpayment of Estimated Tax by Individuals, Estates, and Trusts 2210-F Underpayment of Estimated Tax by Farmers and Fishermen See chapter 5 for information about getting these forms. I need to find a place on line to file back taxes General Rule In general, you may owe a penalty for 2013 if the total of your withholding and timely estimated tax payments did not equal at least the smaller of: 90% of your 2013 tax, or 100% of your 2012 tax. I need to find a place on line to file back taxes (Your 2012 tax return must cover a 12-month period. I need to find a place on line to file back taxes ) Your 2013 tax, for this purpose, is defined under Total tax for 2013 , later. I need to find a place on line to file back taxes Special rules for certain individuals. I need to find a place on line to file back taxes   There are special rules for farmers and fishermen and certain higher income taxpayers. I need to find a place on line to file back taxes Farmers and fishermen. I need to find a place on line to file back taxes   If at least two-thirds of your gross income for 2012 or 2013 is from farming or fishing, substitute  662/3% for 90% in (1) above. I need to find a place on line to file back taxes   See Farmers and Fishermen , later. I need to find a place on line to file back taxes Higher income taxpayers. I need to find a place on line to file back taxes   If your AGI for 2012 was more than $150,000 ($75,000 if your 2013 filing status is married filing a separate return), substitute 110% for 100% in (2) under General Rule . I need to find a place on line to file back taxes This rule does not apply to farmers or fishermen. I need to find a place on line to file back taxes   For 2012, AGI is the amount shown on Form 1040, line 37; Form 1040A, line 21; and Form 1040EZ, line 4. I need to find a place on line to file back taxes Penalty figured separately for each period. I need to find a place on line to file back taxes   Because the penalty is figured separately for each payment period, you may owe a penalty for an earlier payment period even if you later paid enough to make up the underpayment. I need to find a place on line to file back taxes This is true even if you are due a refund when you file your income tax return. I need to find a place on line to file back taxes Example. I need to find a place on line to file back taxes You did not make estimated tax payments for 2013 because you thought you had enough tax withheld from your wages. I need to find a place on line to file back taxes Early in January 2014, you made an estimate of your total 2013 tax. I need to find a place on line to file back taxes Then you realized that your withholding was $2,000 less than the amount needed to avoid a penalty for underpayment of estimated tax. I need to find a place on line to file back taxes On January 10, you made an estimated tax payment of $3,000, which is the difference between your withholding and your estimate of your total tax. I need to find a place on line to file back taxes Your final return shows your total tax to be $50 less than your estimate, so you are due a refund. I need to find a place on line to file back taxes You do not owe a penalty for your payment due January 15, 2014. I need to find a place on line to file back taxes However, you may owe a penalty through January 10, 2014, the day you made the $3,000 payment, for your underpayments for the earlier payment periods. I need to find a place on line to file back taxes Minimum required each period. I need to find a place on line to file back taxes   You will owe a penalty for any 2013 payment period for which your estimated tax payment plus your withholding for the period and overpayments applied from previous periods was less than the smaller of: 22. I need to find a place on line to file back taxes 5% of your 2013 tax, or 25% of your 2012 tax. I need to find a place on line to file back taxes (Your 2012 tax return must cover a 12-month period. I need to find a place on line to file back taxes ) Minimum required for higher income taxpayers. I need to find a place on line to file back taxes   If you are subject to the rule for higher income taxpayers, discussed above, substitute 27. I need to find a place on line to file back taxes 5% for 25% in (2) under General Rule . I need to find a place on line to file back taxes When penalty is charged. I need to find a place on line to file back taxes   If you miss a payment or you paid less than the minimum required in a period, you may be charged an underpayment penalty from the date the amount was due to the date the payment is made. I need to find a place on line to file back taxes If a payment is mailed, the date of the U. I need to find a place on line to file back taxes S. I need to find a place on line to file back taxes postmark is considered the date of payment. I need to find a place on line to file back taxes   If a payment is made electronically, the date the payment is shown on your payment account (checking, savings, etc. I need to find a place on line to file back taxes ) is considered to be the date of payment. I need to find a place on line to file back taxes Estate or trust payments of estimated tax. I need to find a place on line to file back taxes   If you have estimated taxes credited to you from an estate or trust (Schedule K-1 (Form 1041)), treat the payment as made by you on January 15, 2014. I need to find a place on line to file back taxes Amended returns. I need to find a place on line to file back taxes    If you file an amended return by the due date of your original return, use the tax shown on your amended return to figure your required estimated tax payments. I need to find a place on line to file back taxes If you file an amended return after the due date of the original return, use the tax shown on the original return. I need to find a place on line to file back taxes   However, if you and your spouse file a joint return after the due date to replace separate returns you originally filed by the due date, use the tax shown on the joint return to figure your required estimated tax payments. I need to find a place on line to file back taxes This rule applies only if both original separate returns were filed on time. I need to find a place on line to file back taxes 2012 separate returns and 2013 joint return. I need to find a place on line to file back taxes    If you file a joint return with your spouse for 2013, but you filed separate returns for 2012, your 2012 tax is the total of the tax shown on your separate returns. I need to find a place on line to file back taxes You filed a separate return if you filed as single, head of household, or married filing separately. I need to find a place on line to file back taxes 2012 joint return and 2013 separate returns. I need to find a place on line to file back taxes    If you file a separate return for 2013, but you filed a joint return with your spouse for 2012, your 2012 tax is your share of the tax on the joint return. I need to find a place on line to file back taxes You are filing a separate return if you file as single, head of household, or married filing separately. I need to find a place on line to file back taxes   To figure your share of the taxes on a joint return, first figure the tax both you and your spouse would have paid had you filed separate returns for 2012 using the same filing status as for 2013. I need to find a place on line to file back taxes Then multiply the tax on the joint return by the following fraction. I need to find a place on line to file back taxes   The tax you would have paid had you filed a separate return   The total tax you and your spouse would have paid had you filed separate returns Example. I need to find a place on line to file back taxes Lisa and Paul filed a joint return for 2012 showing taxable income of $49,000 and a tax of $6,484. I need to find a place on line to file back taxes Of the $49,000 taxable income, $41,000 was Lisa's and the rest was Paul's. I need to find a place on line to file back taxes For 2013, they file married filing separately. I need to find a place on line to file back taxes Lisa figures her share of the tax on the 2012 joint return as follows. I need to find a place on line to file back taxes 2012 tax on $41,000 based on a separate return $ 6,286 2012 tax on $8,000 based on a  separate return 803 Total $ 7,089 Lisa's percentage of total tax  ($6,286 ÷ $ 7,089) 88. I need to find a place on line to file back taxes 67% Lisa's part of tax on joint return ($6,484 × 88. I need to find a place on line to file back taxes 67%) $ 5,749 Form 2210. I need to find a place on line to file back taxes   In most cases, you do not need to file Form 2210. I need to find a place on line to file back taxes The IRS will figure the penalty for you and send you a bill. I need to find a place on line to file back taxes If you want us to figure the penalty for you, leave the penalty line on your return blank. I need to find a place on line to file back taxes Do not file Form 2210. I need to find a place on line to file back taxes   To determine if you should file Form 2210, see Part II of Form 2210. I need to find a place on line to file back taxes If you decide to figure your penalty, complete Part I, Part II, and either Part III or Part IV of the form and the Penalty Worksheet in the Instructions for Form 2210. I need to find a place on line to file back taxes If you use Form 2210, you cannot file Form 1040EZ. I need to find a place on line to file back taxes   On Form 1040, enter the amount of your penalty on line 77. I need to find a place on line to file back taxes If you owe tax on line 76, add the penalty to your tax due and show your total payment on line 76. I need to find a place on line to file back taxes If you are due a refund, subtract the penalty from the overpayment and enter the result on line 73. I need to find a place on line to file back taxes   On Form 1040A, enter the amount of your penalty on line 46. I need to find a place on line to file back taxes If you owe tax on line 45, add the penalty to your tax due and show your total payment on line 45. I need to find a place on line to file back taxes If you are due a refund, subtract the penalty from the overpayment and enter the result on line 42. I need to find a place on line to file back taxes Lowering or eliminating the penalty. I need to find a place on line to file back taxes    You may be able to lower or eliminate your penalty if you file Form 2210. I need to find a place on line to file back taxes You must file Form 2210 with your return if any of the following applies. I need to find a place on line to file back taxes You request a waiver. I need to find a place on line to file back taxes See Waiver of Penalty , later. I need to find a place on line to file back taxes You use the annualized income installment method. I need to find a place on line to file back taxes See the explanation of this method under Annualized Income Installment Method (Schedule AI) . I need to find a place on line to file back taxes You use your actual withholding for each payment period for estimated tax purposes. I need to find a place on line to file back taxes See Actual withholding method under Figuring Your Underpayment (Part IV, Section A). I need to find a place on line to file back taxes You base any of your required installments on the tax shown on your 2012 return and you filed or are filing a joint return for either 2012 or 2013, but not for both years. I need to find a place on line to file back taxes Exceptions Generally, you do not have to pay an underpayment penalty if either: Your total tax is less than $1,000, or You had no tax liability last year. I need to find a place on line to file back taxes Less Than $1,000 Due You do not owe a penalty if the total tax shown on your return minus the amount you paid through withholding (including excess social security and tier 1 railroad retirement (RRTA) tax withholding) is less than $1,000. I need to find a place on line to file back taxes Total tax for 2013. I need to find a place on line to file back taxes   For 2013, your total tax on Form 1040 is the amount on line 61 reduced by the following. I need to find a place on line to file back taxes    Unreported social security and Medicare tax or RRTA tax from Forms 4137 or 8919 (line 57). I need to find a place on line to file back taxes Any tax included on line 58 for excess contributions to IRAs, Archer MSAs, Coverdell education savings accounts, and health savings accounts, or any tax on excess accumulations in qualified retirement plans. I need to find a place on line to file back taxes The following write-ins on line 60: Uncollected social security and Medicare tax or RRTA tax on tips or group-term life insurance, Tax on excess golden parachute payments, Excise tax on insider stock compensation from an expatriated corporation, Look-back interest due under section 167(g), Look-back interest due under section 460(b), Recapture of federal mortgage subsidy, and Additional tax on advance payments of health coverage tax credit when not eligible. I need to find a place on line to file back taxes Any refundable credit amounts listed on lines 64a, 65, 66, 70, and any credit from Form 8885 included on line 71. I need to find a place on line to file back taxes   If you filed Form 1040A, your 2013 total tax is the amount on line 35 reduced by any refundable credits on lines 38a, 39, and 40. I need to find a place on line to file back taxes   If you filed Form 1040EZ, your 2013 total tax is the amount on line 10 reduced by the amount on line 8a. I need to find a place on line to file back taxes Note. I need to find a place on line to file back taxes When figuring the amount on line 60, include household employment taxes only if you had federal income tax withheld from your income or you would owe the penalty even if you did not include those taxes. I need to find a place on line to file back taxes Paid through withholding. I need to find a place on line to file back taxes    For 2013, the amount you paid through withholding on Form 1040 is the amount on line 62 plus any excess social security or tier 1 RRTA tax withholding on line 69. I need to find a place on line to file back taxes Add to that any write-in amount on line 72 identified as “Form 8689. I need to find a place on line to file back taxes ” On Form 1040A, the amount you paid through withholding is the amount on line 36 plus any excess social security or tier 1 RRTA tax withholding included on line 41. I need to find a place on line to file back taxes On Form 1040EZ, it is the amount on line 7. I need to find a place on line to file back taxes No Tax Liability Last Year You do not owe a penalty if you had no tax liability last year and you were a U. I need to find a place on line to file back taxes S. I need to find a place on line to file back taxes citizen or resident for the whole year. I need to find a place on line to file back taxes For this rule to apply, your tax year must have included all 12 months of the year. I need to find a place on line to file back taxes You had no tax liability for 2012 if your total tax was zero or you were not required to file an income tax return. I need to find a place on line to file back taxes Example. I need to find a place on line to file back taxes Ray, who is single and 22 years old, was unemployed for a few months during 2012. I need to find a place on line to file back taxes He earned $6,700 in wages before he was laid off, and he received $1,400 in unemployment compensation afterwards. I need to find a place on line to file back taxes He had no other income. I need to find a place on line to file back taxes Even though he had gross income of $8,100, he did not have to pay income tax because his gross income was less than the filing requirement for a single person under age 65 ($9,750 for 2012). I need to find a place on line to file back taxes He filed a return only to have his withheld income tax refunded to him. I need to find a place on line to file back taxes In 2013, Ray began regular work as an independent contractor. I need to find a place on line to file back taxes Ray made no estimated tax payments in 2013. I need to find a place on line to file back taxes Even though he did owe tax at the end of the year, Ray does not owe the underpayment penalty for 2013 because he had no tax liability in 2012. I need to find a place on line to file back taxes Total tax for 2012. I need to find a place on line to file back taxes   For 2012, your total tax on Form 1040 is the amount on line 61 reduced by the following. I need to find a place on line to file back taxes    Unreported social security and Medicare tax or RRTA tax from Forms 4137 or 8919 (line 57). I need to find a place on line to file back taxes Any tax included on line 58 for excess contributions to IRAs, Archer MSAs, Coverdell education savings accounts, and health savings accounts, or any tax on excess accumulations in qualified retirement plans. I need to find a place on line to file back taxes The following write-ins on line 60: Uncollected social security and Medicare tax or RRTA tax on tips or group-term life insurance, Tax on excess golden parachute payments, Excise tax on insider stock compensation from an expatriated corporation, Look-back interest due under section 167(g), Look-back interest due under section 460(b), Recapture of federal mortgage subsidy, and Additional tax on advance payments of health coverage tax credit when not eligible. I need to find a place on line to file back taxes Any refundable credit amounts listed on lines 64a, 65, 66, 70, and credits from Forms 8801 (line 27 only), and 8885 included on line 71. I need to find a place on line to file back taxes   If you filed Form 1040A, your 2012 total tax is the amount on line 35 reduced by any refundable credits on lines 38a, 39, and 40. I need to find a place on line to file back taxes   If you filed Form 1040EZ, your 2012 total tax is the amount on line 11 reduced by the amount on line 8a. I need to find a place on line to file back taxes Figuring Your Required Annual Payment (Part I) Figure your required annual payment in Part I of Form 2210, following the line-by-line instructions. I need to find a place on line to file back taxes If you rounded the entries on your tax return to whole dollars, you can round on Form 2210. I need to find a place on line to file back taxes Example. I need to find a place on line to file back taxes The tax on Lori Lane's 2012 return was $12,400. I need to find a place on line to file back taxes Her AGI was not more than $150,000 for either 2012 or 2013. I need to find a place on line to file back taxes The tax on her 2013 return (Form 1040, line 55) is $13,044. I need to find a place on line to file back taxes Line 56 (self-employment tax) is $8,902. I need to find a place on line to file back taxes Her 2013 total tax is $21,946. I need to find a place on line to file back taxes For 2013, Lori had $1,600 income tax withheld and made four equal estimated tax payments ($1,000 each). I need to find a place on line to file back taxes 90% of her 2013 tax is $19,751. I need to find a place on line to file back taxes Because she paid less than her 2012 tax ($12,400) and less than 90% of her 2013 tax ($19,751), and does not meet an exception, Lori knows that she owes a penalty for underpayment of estimated tax. I need to find a place on line to file back taxes The IRS will figure the penalty for Lori, but she decides to figure it herself on Form 2210 and pay it with her taxes when she files her tax return. I need to find a place on line to file back taxes Lori's required annual payment is $12,400 (100% of 2012 tax) because that is smaller than 90% of her 2013 tax. I need to find a place on line to file back taxes Different 2012 filing status. I need to find a place on line to file back taxes    If you file a separate return for 2013, but you filed a joint return with your spouse for 2012, see 2012 joint return and 2013 separate returns , earlier, to figure the amount to enter as your 2012 tax on line 8 of Form 2210. I need to find a place on line to file back taxes Short Method for Figuring the Penalty (Part III) You may be able to use the short method in Part III of Form 2210 to figure your penalty for underpayment of estimated tax. I need to find a place on line to file back taxes If you qualify to use this method, it will result in the same penalty amount as the regular method. I need to find a place on line to file back taxes However, either the annualized income installment method or the actual withholding method, explained later, may result in a smaller penalty. I need to find a place on line to file back taxes You can use the short method only if you meet one of the following requirements. I need to find a place on line to file back taxes You made no estimated tax payments for 2013 (it does not matter whether you had income tax withholding). I need to find a place on line to file back taxes You paid the same amount of estimated tax on each of the four payment due dates. I need to find a place on line to file back taxes If you do not meet either requirement, figure your penalty using the regular method in Part IV of Form 2210 and the Penalty Worksheet in the instructions. I need to find a place on line to file back taxes Note. I need to find a place on line to file back taxes If any payment was made before the due date, you can use the short method, but the penalty may be less if you use the regular method. I need to find a place on line to file back taxes However, if the payment was only a few days early, the difference is likely to be small. I need to find a place on line to file back taxes You cannot use the short method if any of the following apply. I need to find a place on line to file back taxes You made any estimated tax payments late. I need to find a place on line to file back taxes You checked box C or D in Part II of Form 2210. I need to find a place on line to file back taxes You are filing Form 1040NR or 1040NR-EZ and you did not receive wages as an employee subject to U. I need to find a place on line to file back taxes S. I need to find a place on line to file back taxes income tax withholding. I need to find a place on line to file back taxes If you use the short method, you cannot use the annualized income installment method to figure your underpayment for each payment period. I need to find a place on line to file back taxes Also, you cannot use your actual withholding during each period to figure your payments for each period. I need to find a place on line to file back taxes These methods, which may give you a smaller penalty amount, are explained under Figuring Your Underpayment (Part IV, Section A). I need to find a place on line to file back taxes Complete Part III of Form 2210 following the line-by-line instructions in the Instructions for Form 2210. I need to find a place on line to file back taxes Regular Method for Figuring the Penalty (Part IV) You can use the regular method in Part IV of Form 2210 to figure your penalty for underpayment of estimated tax if you paid one or more estimated tax payments earlier than the due date. I need to find a place on line to file back taxes You must use the regular method in Part IV of Form 2210 to figure your penalty for underpayment of estimated tax if any of the following apply to you. I need to find a place on line to file back taxes You paid one or more estimated tax payments on a date after the due date. I need to find a place on line to file back taxes You paid at least one, but less than four, installments of estimated tax. I need to find a place on line to file back taxes You paid estimated tax payments in un- equal amounts. I need to find a place on line to file back taxes You use the annualized income installment method to figure your underpayment for each payment period. I need to find a place on line to file back taxes You use your actual withholding during each payment period to figure your payments. I need to find a place on line to file back taxes Under the regular method, figure your underpayment for each payment period in Section A, then figure your penalty using the Penalty Worksheet in the Instructions for Form 2210. I need to find a place on line to file back taxes Enter the results on line 27 of Section B. I need to find a place on line to file back taxes Figuring Your Underpayment (Part IV, Section A) Figure your underpayment of estimated tax for each payment period in Section A following the line-by-line instructions in the Instructions for Form 2210. I need to find a place on line to file back taxes Complete lines 20 through 26 of the first column before going to line 20 of the next column. I need to find a place on line to file back taxes Required installments—line 18. I need to find a place on line to file back taxes   Your required payment for each payment period (line 18) is usually one-fourth of your required annual payment (Part I, line 9). I need to find a place on line to file back taxes This method—the regular method—is the one to use if you received your income evenly throughout the year. I need to find a place on line to file back taxes   However, if you did not receive your income evenly throughout the year, you may be able to lower or eliminate your penalty by figuring your underpayment using the annualized income installment method. I need to find a place on line to file back taxes First complete Schedule AI (Form 2210), then enter the amounts from line 25 of that schedule on line 18 of Form 2210, Part IV. I need to find a place on line to file back taxes See Annualized Income Installment Method (Schedule AI), later. I need to find a place on line to file back taxes Payments made—line 19. I need to find a place on line to file back taxes   Enter in each column the total of: Your estimated tax paid after the due date for the previous column and by the due date shown at the top of the column, and One-fourth of your withholding. I need to find a place on line to file back taxes For special rules for figuring your payments, see Form 2210 instructions for line 19. I need to find a place on line to file back taxes   If you file Form 1040, your withholding is the amount on line 62, plus any excess social security or tier 1 RRTA tax withholding on line 69. I need to find a place on line to file back taxes If you file Form 1040A, your withholding is the amount on line 36 plus any excess social security or tier 1 RRTA tax withholding included in line 41. I need to find a place on line to file back taxes Actual withholding method. I need to find a place on line to file back taxes    Instead of using one-fourth of your withholding for each quarter, you can choose to use the amounts actually withheld by each due date. I need to find a place on line to file back taxes You can make this choice separately for the tax withheld from your wages and for all other withholding. I need to find a place on line to file back taxes This includes any excess social security and tier 1 RRTA tax withheld. I need to find a place on line to file back taxes   Using your actual withholding may result in a smaller penalty if most of your withholding occurred early in the year. I need to find a place on line to file back taxes   If you use your actual withholding, you must check box D in Form 2210, Part II. I need to find a place on line to file back taxes Then complete Form 2210 using the regular method (Part IV) and file it with your return. I need to find a place on line to file back taxes Worksheet for Form 2210, Part IV, Section B—Figuring the Penalty Figure the amount of your penalty for Section B using the Penalty Worksheet in the Form 2210 instructions. I need to find a place on line to file back taxes The penalty is imposed on each underpayment amount shown on Form 2210, Section A, line 25, for the number of days that it remained unpaid. I need to find a place on line to file back taxes For 2013, there are four rate periods—April 16 through June 30, July 1 through September 30, October 1 through December 31, and January 1, 2014 through April 15, 2014. I need to find a place on line to file back taxes A 3% rate applies to all four periods. I need to find a place on line to file back taxes Payments. I need to find a place on line to file back taxes    Before completing the Penalty Worksheet, it may be helpful to make a list of the payments you made and income tax withheld after the due date (or the last day payments could be made on time) for the earliest payment period an underpayment occurred. I need to find a place on line to file back taxes For example, if you had an underpayment for the first payment period, list your payments after April 15, 2013. I need to find a place on line to file back taxes You can use the table in the Form 2210 instructions to make your list. I need to find a place on line to file back taxes Follow those instructions for listing income tax withheld and payments made with your return. I need to find a place on line to file back taxes Use the list to determine when each underpayment was paid. I need to find a place on line to file back taxes   If you mail your estimated tax payments, use the date of the U. I need to find a place on line to file back taxes S. I need to find a place on line to file back taxes postmark as the date of payment. I need to find a place on line to file back taxes Line 1b. I need to find a place on line to file back taxes   Apply the payments listed to underpayment balance in the first column until it is fully paid. I need to find a place on line to file back taxes Apply payments in the order made. I need to find a place on line to file back taxes Figuring the penalty. I need to find a place on line to file back taxes   If an underpayment was paid in two or more payments on different dates, you must figure the penalty separately for each payment. I need to find a place on line to file back taxes On line 3 of the Penalty Worksheet enter the number of days between the due date (line 2) and the date of each payment on line 1b. I need to find a place on line to file back taxes On line 4 figure the penalty for the amount of each payment applied on line 1b or the amount remaining unpaid. I need to find a place on line to file back taxes If no payments are applied, figure the penalty on the amount on line 1a. I need to find a place on line to file back taxes Aid for counting days. I need to find a place on line to file back taxes    Table 4-1 provides a simple method for counting the number of days between a due date and a payment date. I need to find a place on line to file back taxes Find the number for the date the payment was due by going across to the column of the month the payment was due and moving down the column to the due date. I need to find a place on line to file back taxes In the same manner, find the number for the date the payment was made. I need to find a place on line to file back taxes Subtract the due date “number” from the payment date “number. I need to find a place on line to file back taxes ”   For example, if a payment was due on June 15 (61), but was not paid until September 1 (139), the payment was 78 (139 – 61) days late. I need to find a place on line to file back taxes Table 4-1. I need to find a place on line to file back taxes Calendar To Determine the Number of Days a Payment Is Late Instructions. I need to find a place on line to file back taxes Use this table with Form 2210 if you are completing Part IV, Section B. I need to find a place on line to file back taxes First, find the number for the payment due date by going across to the column of the month the payment was due and moving down the column to the due date. I need to find a place on line to file back taxes Then, in the same manner, find the number for the date the payment was made. I need to find a place on line to file back taxes Finally, subtract the due date number from the payment date number. I need to find a place on line to file back taxes The result is the number of days the payment is late. I need to find a place on line to file back taxes Example. I need to find a place on line to file back taxes The payment due date is June 15 (61). I need to find a place on line to file back taxes The payment was made on November 4 (203). I need to find a place on line to file back taxes The payment is 142 days late (203 – 61). I need to find a place on line to file back taxes Tax Year 2013 Day of 2013 2013 2013 2013 2013 2013 2013 2013 2013 2014 2014 2014 2014 Month April May June July Aug. I need to find a place on line to file back taxes Sept. I need to find a place on line to file back taxes Oct. I need to find a place on line to file back taxes Nov. I need to find a place on line to file back taxes Dec. I need to find a place on line to file back taxes Jan. I need to find a place on line to file back taxes Feb. I need to find a place on line to file back taxes Mar. I need to find a place on line to file back taxes Apr. I need to find a place on line to file back taxes 1   16 47 77 108 139 169 200 230 261 292 320 351 2   17 48 78 109 140 170 201 231 262 293 321 352 3   18 49 79 110 141 171 202 232 263 294 322 353 4   19 50 80 111 142 172 203 233 264 295 323 354 5   20 51 81 112 143 173 204 234 265 296 324 355 6   21 52 82 113 144 174 205 235 266 297 325 356 7   22 53 83 114 145 175 206 236 267 298 326 357 8   23 54 84 115 146 176 207 237 268 299 327 358 9   24 55 85 116 147 177 208 238 269 300 328 359 10   25 56 86 117 148 178 209 239 270 301 329 360 11   26 57 87 118 149 179 210 240 271 302 330 361 12   27 58 88 119 150 180 211 241 272 303 331 362 13   28 59 89 120 151 181 212 242 273 304 332 363 14   29 60 90 121 152 182 213 243 274 305 333 364 15 0 30 61 91 122 153 183 214 244 275 306 334 365 16 1 31 62 92 123 154 184 215 245 276 307 335   17 2 32 63 93 124 155 185 216 246 277 308 336   18 3 33 64 94 125 156 186 217 247 278 309 337   19 4 34 65 95 126 157 187 218 248 279 310 338   20 5 35 66 96 127 158 188 219 249 280 311 339   21 6 36 67 97 128 159 189 220 250 281 312 340   22 7 37 68 98 129 160 190 221 251 282 313 341   23 8 38 69 99 130 161 191 222 252 283 314 342   24 9 39 70 100 131 162 192 223 253 284 315 343   25 10 40 71 101 132 163 193 224 254 285 316 344   26 11 41 72 102 133 164 194 225 255 286 317 345   27 12 42 73 103 134 165 195 226 256 287 318 346   28 13 43 74 104 135 166 196 227 257 288 319 347   29 14 44 75 105 136 167 197 228 258 289   348   30 15 45 76 106 137 168 198 229 259 290   349   31   46   107 138   199   260 291   350   Annualized Income Installment Method (Schedule AI) If you did not receive your income evenly throughout the year (for example, your income from a shop you operated at a marina was much larger in the summer than it was during the rest of the year), you may be able to lower or eliminate your penalty by figuring your underpayment using the annualized income installment method. I need to find a place on line to file back taxes Under this method, your required installment (Part IV, line 18) for one or more payment periods may be less than one-fourth of your required annual payment. I need to find a place on line to file back taxes To figure your underpayment using this method, complete Form 2210, Schedule AI. I need to find a place on line to file back taxes Schedule AI annualizes your tax at the end of each payment period based on your income, deductions, and other items relating to events that occurred from the beginning of the tax year through the end of the period. I need to find a place on line to file back taxes If you use the annualized income installment method, you must check box C in Part II of Form 2210. I need to find a place on line to file back taxes Also, you must attach Form 2210 and Schedule AI to your return. I need to find a place on line to file back taxes If you use Schedule AI for any payment due date, you must use it for all payment due dates. I need to find a place on line to file back taxes Completing Schedule AI. I need to find a place on line to file back taxes   Follow the Form 2210 instructions to complete Schedule AI. I need to find a place on line to file back taxes For each period shown on Schedule AI, figure your income and deductions based on your method of accounting. I need to find a place on line to file back taxes If you use the cash method of accounting (used by most people), include all income actually or constructively received during the period and all deductions actually paid during the period. I need to find a place on line to file back taxes Note. I need to find a place on line to file back taxes Each period includes amounts from the previous period(s). I need to find a place on line to file back taxes Period (a) includes items for January 1 through March 31. I need to find a place on line to file back taxes Period (b) includes items for January 1 through May 31. I need to find a place on line to file back taxes Period (c) includes items for January 1 through August 31. I need to find a place on line to file back taxes Period (d) includes items for the entire year. I need to find a place on line to file back taxes Farmers and Fishermen If you are a farmer or fisherman, the following special rules for underpayment of estimated tax apply to you. I need to find a place on line to file back taxes The penalty for underpaying your 2013 estimated tax will not apply if you file your return and pay all the tax due by March 3, 2014. I need to find a place on line to file back taxes If you are a fiscal year taxpayer, the penalty will not apply if you file your return and pay the tax due by the first day of the third month after the end of your tax year. I need to find a place on line to file back taxes Any penalty you owe for underpaying your 2013 estimated tax will be figured from one payment due date, January 15, 2014. I need to find a place on line to file back taxes The underpayment penalty for 2013 is figured on the difference between the amount of 2013 withholding plus estimated tax paid by the due date and the smaller of: 662/3% (rather than 90%) of your 2013 tax, or 100% of the tax shown on your 2012 return. I need to find a place on line to file back taxes Even if these special rules apply to you, you will not owe the penalty if you meet either of the two conditions discussed under Exceptions . I need to find a place on line to file back taxes See Who Must Pay Estimated Tax in chapter 2 for the definition of a farmer or fisherman who is eligible for these special rules. I need to find a place on line to file back taxes Form 2210-F. I need to find a place on line to file back taxes   Use Form 2210-F to figure any underpayment penalty. I need to find a place on line to file back taxes Do not attach it to your return unless you check a box in Part I. I need to find a place on line to file back taxes However, if none of the boxes apply to you and you owe a penalty, you do not need to attach Form 2210-F. I need to find a place on line to file back taxes Enter the amount from line 16 on Form 1040, line 77 and add the penalty to any balance due on your return or subtract it from your refund. I need to find a place on line to file back taxes Keep your filled-in Form 2210-F for your records. I need to find a place on line to file back taxes    If none of the boxes on Form 2210-F apply to you and you owe a penalty, the IRS can figure your penalty and send you a bill. I need to find a place on line to file back taxes Waiver of Penalty The IRS can waive the penalty for underpayment if either of the following applies. I need to find a place on line to file back taxes You did not make a payment because of a casualty, disaster, or other unusual circumstance and it would be inequitable to impose the penalty. I need to find a place on line to file back taxes You retired (after reaching age 62) or became disabled in 2012 or 2013 and both the following requirements are met. I need to find a place on line to file back taxes You had a reasonable cause for not making the payment. I need to find a place on line to file back taxes Your underpayment was not due to willful neglect. I need to find a place on line to file back taxes How to request a waiver. I need to find a place on line to file back taxes   To request a waiver, see the Instructions for Form 2210. I need to find a place on line to file back taxes Farmers and fishermen. I need to find a place on line to file back taxes   To request a waiver, see the Instructions for Form 2210-F. I need to find a place on line to file back taxes Federally declared disaster. I need to find a place on line to file back taxes   Certain estimated tax payment deadlines for taxpayers who reside or have a business in a federally declared disaster area are postponed for a period during and after the disaster. I need to find a place on line to file back taxes During the processing of your tax return, the IRS automatically identifies taxpayers located in a covered disaster area (by county or parish) and applies the appropriate penalty relief. I need to find a place on line to file back taxes Do not file Form 2210 or 2210-F if your underpayment was due to a federally declared disaster. I need to find a place on line to file back taxes If you still owe a penalty after the automatic waiver is applied, we will send you a bill. I need to find a place on line to file back taxes   Individuals, estates, and trusts not in a covered disaster area but whose books, records, or tax professionals' offices are in a covered area are also entitled to relief. I need to find a place on line to file back taxes Also eligible are relief workers affiliated with a recognized government or charitable organization assisting in the relief activities in a covered disaster area. I need to find a place on line to file back taxes If you meet either of these eligibility requirements, you must call the IRS disaster hotline at 1-866-562-5227 and identify yourself as eligible for this relief. I need to find a place on line to file back taxes   Details on the applicable disaster postponement period can be found at IRS. I need to find a place on line to file back taxes gov. I need to find a place on line to file back taxes Enter Tax Relief in Disaster Situations. I need to find a place on line to file back taxes Select the federally declared disaster that affected you. I need to find a place on line to file back taxes    Worksheet 4-1. I need to find a place on line to file back taxes 2013 Form 2210, Schedule AI—Line 12 Qualified Dividends and Capital Gain Tax Worksheet Note. I need to find a place on line to file back taxes To figure the annualized entries for lines 2, 3, and 5 below, multiply the expected amount for the period by the  annualization amount on line 2 of Schedule AI for the same period. I need to find a place on line to file back taxes                   1. I need to find a place on line to file back taxes Enter line 11 of your Schedule AI, or line 3 from Worksheet 4-2 1. I need to find a place on line to file back taxes       2. I need to find a place on line to file back taxes Enter your annualized qualified dividends for the period 2. I need to find a place on line to file back taxes           3. I need to find a place on line to file back taxes Are you filing Schedule D?               □ Yes. I need to find a place on line to file back taxes Enter the smaller of your annualized amount from line 15 or line 16 of Schedule D. I need to find a place on line to file back taxes If either line 15 or line 16 is blank or a loss, enter -0-. I need to find a place on line to file back taxes 3. I need to find a place on line to file back taxes             □ No. I need to find a place on line to file back taxes Enter your annualized capital gain distributions from Form 1040, line 13             4. I need to find a place on line to file back taxes Add lines 2 and 3   4. I need to find a place on line to file back taxes           5. I need to find a place on line to file back taxes If you are claiming investment interest expense on Form 4952, enter your annualized amount from line 4g of that form. I need to find a place on line to file back taxes Otherwise, enter -0-   5. I need to find a place on line to file back taxes           6. I need to find a place on line to file back taxes Subtract line 5 from line 4. I need to find a place on line to file back taxes If zero or less, enter -0- 6. I need to find a place on line to file back taxes       7. I need to find a place on line to file back taxes Subtract line 6 from line 1. I need to find a place on line to file back taxes If zero or less, enter -0- 7. I need to find a place on line to file back taxes       8. I need to find a place on line to file back taxes Enter: $36,900 if single or married filing separately, $73,800 if married filing jointly or qualifying widow(er), $49,400 if head of household. I need to find a place on line to file back taxes 8. I need to find a place on line to file back taxes       9. I need to find a place on line to file back taxes Enter the smaller of line 1 or line 8 9. I need to find a place on line to file back taxes       10. I need to find a place on line to file back taxes Enter the smaller of line 7 or line 9 10. I need to find a place on line to file back taxes       11. I need to find a place on line to file back taxes Subtract line 10 from line 9. I need to find a place on line to file back taxes This amount is taxed at 0% 11. I need to find a place on line to file back taxes       12. I need to find a place on line to file back taxes Enter the smaller of line 1 or line 6 12. I need to find a place on line to file back taxes       13. I need to find a place on line to file back taxes Enter the amount from line 11 13. I need to find a place on line to file back taxes       14. I need to find a place on line to file back taxes Subtract line 13 from line 12 14. I need to find a place on line to file back taxes       15. I need to find a place on line to file back taxes Multiply line 14 by 15% (. I need to find a place on line to file back taxes 15) 15. I need to find a place on line to file back taxes   16. I need to find a place on line to file back taxes Figure the tax on the amount on line 7. I need to find a place on line to file back taxes If the amount on line 7 is less than $100,000, use the Tax Table in the 2013 Form 1040 instructions to figure this tax. I need to find a place on line to file back taxes If the amount on line 7 is $100,000 or more, use the Tax Computation Worksheet in the 2013 Form 1040 instructions 16. I need to find a place on line to file back taxes   17. I need to find a place on line to file back taxes Add lines 15 and 16 17. I need to find a place on line to file back taxes   18. I need to find a place on line to file back taxes Figure the tax on the amount on line 1. I need to find a place on line to file back taxes If the amount on line 1 is less than $100,000, use the Tax Table in the 2013 Form 1040 instructions to figure this tax. I need to find a place on line to file back taxes If the amount on line 1 is $100,000 or more, use the Tax Computation Worksheet in the 2013 Form 1040 instructions 18. I need to find a place on line to file back taxes   19. I need to find a place on line to file back taxes Tax on all taxable income. I need to find a place on line to file back taxes Enter the smaller of line 17 or line 18. I need to find a place on line to file back taxes Also enter this amount on line 12 of Schedule AI in the appropriate column. I need to find a place on line to file back taxes However, if you are using this worksheet to figure the tax on the amount on line 3 of Worksheet 4-2, enter the amount from line 19 on Worksheet 4-2, line 4 19. I need to find a place on line to file back taxes   Worksheet 4-2. I need to find a place on line to file back taxes 2013 Form 2210, Schedule AI—Line 12 Foreign Earned Income Tax Worksheet Before you begin:If Schedule AI, line 11, is zero for the period, do not complete this worksheet. I need to find a place on line to file back taxes             1. I need to find a place on line to file back taxes Enter the amount from line 11 of Schedule AI for the period 1. I need to find a place on line to file back taxes   2. I need to find a place on line to file back taxes Enter the annualized amount* of foreign earned income and housing amount excluded or deducted (from  Form 2555, lines 45 and 50, or Form 2555-EZ, line 18) in figuring the amount entered for the period on line 1  of Schedule AI 2. I need to find a place on line to file back taxes   3. I need to find a place on line to file back taxes Add lines 1 and 2 3. I need to find a place on line to file back taxes   4. I need to find a place on line to file back taxes Tax on the amount on line 3. I need to find a place on line to file back taxes Use the Tax Table, Tax Computation Worksheet, Form 8615**, Qualified Dividends and Capital Gain Tax Worksheet***, or Schedule D Tax Worksheet***, whichever applies. I need to find a place on line to file back taxes See the 2013 Instructions for Form 1040, line 44, to find out which tax computation method to use. I need to find a place on line to file back taxes (Note. I need to find a place on line to file back taxes You do not have to use the same method for each period on Schedule AI. I need to find a place on line to file back taxes ) 4. I need to find a place on line to file back taxes   5. I need to find a place on line to file back taxes Tax on the amount on line 2. I need to find a place on line to file back taxes If the amount on line 2 is less than $100,000, use the Tax Table in the 2013 Form 1040 instructions to figure this tax. I need to find a place on line to file back taxes If the amount on line 7 is $100,000 or more, use the Tax Computation Worksheet in the 2013 Form 1040 instructions 5. I need to find a place on line to file back taxes   6. I need to find a place on line to file back taxes Subtract line 5 from line 4. I need to find a place on line to file back taxes Enter the result here and on line 12 of Schedule AI. I need to find a place on line to file back taxes If zero or less,  enter -0- 6. I need to find a place on line to file back taxes             * To figure the annualized amount for line 2, multiply the exclusion or deduction for the period by the annualization amount on line 2 of Schedule AI for the same period. I need to find a place on line to file back taxes     ** If you use Form 8615 to figure the tax on line 4 above, enter the amount from line 3 above on line 4 of Form 8615. I need to find a place on line to file back taxes If the child's parent files Form 2555 or 2555-EZ, enter the amounts from lines 3 and 4 of the parent's Foreign Earned Income Tax Worksheet on lines 6 and 10, respectively, of Form 8615. I need to find a place on line to file back taxes Complete the rest of Form 8615 according to its instructions. I need to find a place on line to file back taxes Then complete lines 5 and 6 above. I need to find a place on line to file back taxes     *** Enter the amount from line 3 above on line 1 of the Qualified Dividends and Capital Gain Tax Worksheet (or Worksheet 4-1 in this chapter) or the Schedule D Tax Worksheet, whichever worksheet you use to figure the tax on line 4 above. I need to find a place on line to file back taxes Complete that worksheet through line 6 (line 10 if you use the Schedule D Tax Worksheet). I need to find a place on line to file back taxes Next, determine if you have a capital gain excess. I need to find a place on line to file back taxes     Figuring capital gain excess. I need to find a place on line to file back taxes To find out if you have a capital gain excess for the appropriate period, subtract line 11 of Schedule AI from line 6 of Worksheet 4-1 or your Qualified Dividends and Capital Gain Tax Worksheet (line 10 of your Schedule D Tax Worksheet). I need to find a place on line to file back taxes If the result is more than zero, that amount is your capital gain excess. I need to find a place on line to file back taxes     No capital gain excess. I need to find a place on line to file back taxes If you do not have a capital gain excess, complete the rest of Worksheet 4-1, Qualified Dividends and Capital Gain Tax Worksheet, or the Schedule D Tax Worksheet according to the worksheet's instructions. I need to find a place on line to file back taxes Then complete lines 5 and 6 above. I need to find a place on line to file back taxes     Capital gain excess. I need to find a place on line to file back taxes If you have a capital gain excess, complete a second Worksheet 4-1, Qualified Dividends and Capital Gain Tax Worksheet, or Schedule D Tax Worksheet (whichever applies) as instructed above but in its entirety and with the following additional modifications. I need to find a place on line to file back taxes Then complete lines 5 and 6 above. I need to find a place on line to file back taxes     Make the modifications below only for purposes of filling out Worksheet 4-2 above. I need to find a place on line to file back taxes     a. I need to find a place on line to file back taxes Reduce (but not below zero) the amount you otherwise would enter on line 3 of your Worksheet 4-1, line 3 of your Qualified Dividends and Capital Gain Tax Worksheet, or line 9 of your Schedule D Tax Worksheet by your capital gain excess. I need to find a place on line to file back taxes     b. I need to find a place on line to file back taxes Reduce (but not below zero) the amount you otherwise would enter on line 2 of your Worksheet 4-1, line 2 of your Qualified Dividends and Capital Gain Tax Worksheet, or line 6 of your Schedule D Tax Worksheet by any of your capital gain excess not used in (a) above. I need to find a place on line to file back taxes     c. I need to find a place on line to file back taxes Reduce (but not below zero) the amount on your Schedule D (Form 1040), line 18, by your capital gain excess. I need to find a place on line to file back taxes     d. I need to find a place on line to file back taxes Include your capital gain excess as a loss on line 16 of your Unrecaptured Section 1250 Gain Worksheet in the 2013 Instructions for Schedule D (Form 1040). I need to find a place on line to file back taxes   Prev  Up  Next   Home   More Online Publications