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Irs 1040ez Forms

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Irs 1040ez Forms

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

Irs 1040ez forms 3. Irs 1040ez forms   Reporting Rental Income, Expenses, and Losses Table of Contents Which Forms To UseSchedule E (Form 1040) Schedule C (Form 1040), Profit or Loss From Business Qualified Joint Venture Limits on Rental LossesAt-Risk Rules Passive Activity Limits Casualties and Thefts Example Figuring the net income or loss for a residential rental activity may involve more than just listing the income and deductions on Schedule E (Form 1040). Irs 1040ez forms There are activities which do not qualify to use Schedule E, such as when the activity is not engaged in to make a profit or when you provide substantial services in conjunction with the property. Irs 1040ez forms There are also the limitations which may need to be applied if you have a net loss on Schedule E. Irs 1040ez forms There are two: (1) the limitation based on the amount of investment you have at risk in your rental activity, and (2) the special limits imposed on passive activities. Irs 1040ez forms You may also have a gain or loss related to your rental property from a casualty or theft. Irs 1040ez forms This is considered separately from the income and expense information you report on Schedule E. Irs 1040ez forms Which Forms To Use The basic form for reporting residential rental income and expenses is Schedule E (Form 1040). Irs 1040ez forms However, do not use that schedule to report a not-for-profit activity. Irs 1040ez forms See Not Rented for Profit , in chapter 4. Irs 1040ez forms There are also other rental situations in which forms other than Schedule E would be used. Irs 1040ez forms Schedule E (Form 1040) If you rent buildings, rooms, or apartments, and provide basic services such as heat and light, trash collection, etc. Irs 1040ez forms , you normally report your rental income and expenses on Schedule E, Part I. Irs 1040ez forms List your total income, expenses, and depreciation for each rental property. Irs 1040ez forms Be sure to enter the number of fair rental and personal use days on line 2. Irs 1040ez forms If you have more than three rental or royalty properties, complete and attach as many Schedules E as are needed to list the properties. Irs 1040ez forms Complete lines 1 and 2 for each property. Irs 1040ez forms However, fill in lines 23a through 26 on only one Schedule E. Irs 1040ez forms On Schedule E, page 1, line 18, enter the depreciation you are claiming for each property. Irs 1040ez forms To find out if you need to attach Form 4562, see Form 4562 , later. Irs 1040ez forms If you have a loss from your rental real estate activity, you also may need to complete one or both of the following forms. Irs 1040ez forms Form 6198, At-Risk Limitations. Irs 1040ez forms See At-Risk Rules , later. Irs 1040ez forms Also see Publication 925. Irs 1040ez forms Form 8582, Passive Activity Loss Limitations. Irs 1040ez forms See Passive Activity Limits , later. Irs 1040ez forms Page 2 of Schedule E is used to report income or loss from partnerships, S corporations, estates, trusts, and real estate mortgage investment conduits. Irs 1040ez forms If you need to use page 2 of Schedule E, be sure to use page 2 of the same Schedule E you used to enter your rental activity on page 1. Irs 1040ez forms Also, include the amount from line 26 (Part I) in the “Total income or (loss)” on line 41 (Part V). Irs 1040ez forms Form 4562. Irs 1040ez forms   You must complete and attach Form 4562 for rental activities only if you are claiming: Depreciation, including the special depreciation allowance, on property placed in service during 2013; Depreciation on listed property (such as a car), regardless of when it was placed in service; or Any other car expenses, including the standard mileage rate or lease expenses. Irs 1040ez forms Otherwise, figure your depreciation on your own worksheet. Irs 1040ez forms You do not have to attach these computations to your return, but you should keep them in your records for future reference. Irs 1040ez forms   See Publication 946 for information on preparing Form 4562. Irs 1040ez forms Schedule C (Form 1040), Profit or Loss From Business Generally, Schedule C is used when you provide substantial services in conjunction with the property or the rental is part of a trade or business as a real estate dealer. Irs 1040ez forms Providing substantial services. Irs 1040ez forms   If you provide substantial services that are primarily for your tenant's convenience, such as regular cleaning, changing linen, or maid service, you report your rental income and expenses on Schedule C (Form 1040), Profit or Loss From Business, or Schedule C-EZ (Form 1040), Net Profit From Business. Irs 1040ez forms Use Form 1065, U. Irs 1040ez forms S. Irs 1040ez forms Return of Partnership Income, if your rental activity is a partnership (including a partnership with your spouse unless it is a qualified joint venture). Irs 1040ez forms Substantial services do not include the furnishing of heat and light, cleaning of public areas, trash collection, etc. Irs 1040ez forms For information, see Publication 334, Tax Guide for Small Business. Irs 1040ez forms Also, you may have to pay self-employment tax on your rental income using Schedule SE (Form 1040), Self-Employment Tax. Irs 1040ez forms For a discussion of “substantial services,” see Real Estate Rents in Publication 334, chapter 5. Irs 1040ez forms Qualified Joint Venture If you and your spouse each materially participate (see Material participation under Passive Activity Limits, later) as the only members of a jointly owned and operated real estate business, and you file a joint return for the tax year, you can make a joint election to be treated as a qualified joint venture instead of a partnership. Irs 1040ez forms This election, in most cases, will not increase the total tax owed on the joint return, but it does give each of you credit for social security earnings on which retirement benefits are based and for Medicare coverage if your rental income is subject to self-employment tax. Irs 1040ez forms If you make this election, you must report rental real estate income on Schedule E (or Schedule C if you provide substantial services). Irs 1040ez forms You will not be required to file Form 1065 for any year the election is in effect. Irs 1040ez forms Rental real estate income generally is not included in net earnings from self-employment subject to self-employment tax and generally is subject to the passive activity limits. Irs 1040ez forms If you and your spouse filed a Form 1065 for the year prior to the election, the partnership terminates at the end of the tax year immediately preceding the year the election takes effect. Irs 1040ez forms For more information on qualified joint ventures, go to IRS. Irs 1040ez forms gov and enter “qualified joint venture” in the search box. Irs 1040ez forms Limits on Rental Losses If you have a loss from your rental real estate activity, two sets of rules may limit the amount of loss you can deduct. Irs 1040ez forms You must consider these rules in the order shown below. Irs 1040ez forms Both are discussed in this section. Irs 1040ez forms At-risk rules. Irs 1040ez forms These rules are applied first if there is investment in your rental real estate activity for which you are not at risk. Irs 1040ez forms This applies only if the real property was placed in service after 1986. Irs 1040ez forms Passive activity limits. Irs 1040ez forms Generally, rental real estate activities are considered passive activities and losses are not deductible unless you have income from other passive activities to offset them. Irs 1040ez forms However, there are exceptions. Irs 1040ez forms At-Risk Rules You may be subject to the at-risk rules if you have: A loss from an activity carried on as a trade or business or for the production of income, and Amounts invested in the activity for which you are not fully at risk. Irs 1040ez forms Losses from holding real property (other than mineral property) placed in service before 1987 are not subject to the at-risk rules. Irs 1040ez forms In most cases, any loss from an activity subject to the at-risk rules is allowed only to the extent of the total amount you have at risk in the activity at the end of the tax year. Irs 1040ez forms You are considered at risk in an activity to the extent of cash and the adjusted basis of other property you contributed to the activity and certain amounts borrowed for use in the activity. Irs 1040ez forms Any loss that is disallowed because of the at-risk limits is treated as a deduction from the same activity in the next tax year. Irs 1040ez forms See Publication 925 for a discussion of the at-risk rules. Irs 1040ez forms Form 6198. Irs 1040ez forms   If you are subject to the at-risk rules, file Form 6198, At-Risk Limitations, with your tax return. Irs 1040ez forms Passive Activity Limits In most cases, all rental real estate activities (except those of certain real estate professionals, discussed later) are passive activities. Irs 1040ez forms For this purpose, a rental activity is an activity from which you receive income mainly for the use of tangible property, rather than for services. Irs 1040ez forms For a discussion of activities that are not considered rental activities, see Rental Activities in Publication 925. Irs 1040ez forms Deductions or losses from passive activities are limited. Irs 1040ez forms You generally cannot offset income, other than passive income, with losses from passive activities. Irs 1040ez forms Nor can you offset taxes on income, other than passive income, with credits resulting from passive activities. Irs 1040ez forms Any excess loss or credit is carried forward to the next tax year. Irs 1040ez forms Exceptions to the rules for figuring passive activity limits for personal use of a dwelling unit and for rental real estate with active participation are discussed later. Irs 1040ez forms For a detailed discussion of these rules, see Publication 925. Irs 1040ez forms Real estate professionals. Irs 1040ez forms   If you are a real estate professional, complete line 43 of Schedule E. Irs 1040ez forms      You qualify as a real estate professional for the tax year if you meet both of the following requirements. Irs 1040ez forms More than half of the personal services you perform in all trades or businesses during the tax year are performed in real property trades or businesses in which you materially participate. Irs 1040ez forms You perform more than 750 hours of services during the tax year in real property trades or businesses in which you materially participate. Irs 1040ez forms If you qualify as a real estate professional, rental real estate activities in which you materially participated are not passive activities. Irs 1040ez forms For purposes of determining whether you materially participated in your rental real estate activities, each interest in rental real estate is a separate activity unless you elect to treat all your interests in rental real estate as one activity. Irs 1040ez forms   Do not count personal services you perform as an employee in real property trades or businesses unless you are a 5% owner of your employer. Irs 1040ez forms You are a 5% owner if you own (or are considered to own) more than 5% of your employer's outstanding stock, or capital or profits interest. Irs 1040ez forms   Do not count your spouse's personal services to determine whether you met the requirements listed earlier to qualify as a real estate professional. Irs 1040ez forms However, you can count your spouse's participation in an activity in determining if you materially participated. Irs 1040ez forms Real property trades or businesses. Irs 1040ez forms   A real property trade or business is a trade or business that does any of the following with real property. Irs 1040ez forms Develops or redevelops it. Irs 1040ez forms Constructs or reconstructs it. Irs 1040ez forms Acquires it. Irs 1040ez forms Converts it. Irs 1040ez forms Rents or leases it. Irs 1040ez forms Operates or manages it. Irs 1040ez forms Brokers it. Irs 1040ez forms Choice to treat all interests as one activity. Irs 1040ez forms   If you were a real estate professional and had more than one rental real estate interest during the year, you can choose to treat all the interests as one activity. Irs 1040ez forms You can make this choice for any year that you qualify as a real estate professional. Irs 1040ez forms If you forgo making the choice for one year, you can still make it for a later year. Irs 1040ez forms   If you make the choice, it is binding for the tax year you make it and for any later year that you are a real estate professional. Irs 1040ez forms This is true even if you are not a real estate professional in any intervening year. Irs 1040ez forms (For that year, the exception for real estate professionals will not apply in determining whether your activity is subject to the passive activity rules. Irs 1040ez forms )   See the Instructions for Schedule E for information about making this choice. Irs 1040ez forms Material participation. Irs 1040ez forms   Generally, you materially participated in an activity for the tax year if you were involved in its operations on a regular, continuous, and substantial basis during the year. Irs 1040ez forms For details, see Publication 925 or the Instructions for Schedule C. Irs 1040ez forms Participating spouse. Irs 1040ez forms   If you are married, determine whether you materially participated in an activity by also counting any participation in the activity by your spouse during the year. Irs 1040ez forms Do this even if your spouse owns no interest in the activity or files a separate return for the year. Irs 1040ez forms Form 8582. Irs 1040ez forms    You may have to complete Form 8582 to figure the amount of any passive activity loss for the current tax year for all activities and the amount of the passive activity loss allowed on your tax return. Irs 1040ez forms See Form 8582 not required , later in this chapter, to determine if you must complete Form 8582. Irs 1040ez forms   If you are required to complete Form 8582 and are also subject to the at-risk rules, include the amount from Form 6198, line 21 (deductible loss) in column (b) of Form 8582, Worksheet 1 or 3, as required. Irs 1040ez forms Exception for Personal Use of Dwelling Unit If you used the rental property as a home during the year, any income, deductions, gain, or loss allocable to such use shall not be taken into account for purposes of the passive activity loss limitation. Irs 1040ez forms Instead, follow the rules explained in chapter 5, Personal Use of Dwelling Unit (Including Vacation Home). Irs 1040ez forms Exception for Rental Real Estate With Active Participation If you or your spouse actively participated in a passive rental real estate activity, you may be able to deduct up to $25,000 of loss from the activity from your nonpassive income. Irs 1040ez forms This special allowance is an exception to the general rule disallowing losses in excess of income from passive activities. Irs 1040ez forms Similarly, you may be able to offset credits from the activity against the tax on up to $25,000 of nonpassive income after taking into account any losses allowed under this exception. Irs 1040ez forms Example. Irs 1040ez forms Jane is single and has $40,000 in wages, $2,000 of passive income from a limited partnership, and $3,500 of passive loss from a rental real estate activity in which she actively participated. Irs 1040ez forms $2,000 of Jane's $3,500 loss offsets her passive income. Irs 1040ez forms The remaining $1,500 loss can be deducted from her $40,000 wages. Irs 1040ez forms The special allowance is not available if you were married, lived with your spouse at any time during the year, and are filing a separate return. Irs 1040ez forms Active participation. Irs 1040ez forms   You actively participated in a rental real estate activity if you (and your spouse) owned at least 10% of the rental property and you made management decisions or arranged for others to provide services (such as repairs) in a significant and bona fide sense. Irs 1040ez forms Management decisions that may count as active participation include approving new tenants, deciding on rental terms, approving expenditures, and other similar decisions. Irs 1040ez forms Example. Irs 1040ez forms Mike is single and had the following income and losses during the tax year:   Salary $42,300     Dividends 300     Interest 1,400     Rental loss (4,000)   The rental loss was from the rental of a house Mike owned. Irs 1040ez forms Mike had advertised and rented the house to the current tenant himself. Irs 1040ez forms He also collected the rents, which usually came by mail. Irs 1040ez forms All repairs were either made or contracted out by Mike. Irs 1040ez forms Although the rental loss is from a passive activity, because Mike actively participated in the rental property management he can use the entire $4,000 loss to offset his other income. Irs 1040ez forms Maximum special allowance. Irs 1040ez forms   The maximum special allowance is: $25,000 for single individuals and married individuals filing a joint return for the tax year, $12,500 for married individuals who file separate returns for the tax year and lived apart from their spouses at all times during the tax year, and $25,000 for a qualifying estate reduced by the special allowance for which the surviving spouse qualified. Irs 1040ez forms   If your modified adjusted gross income (MAGI) is $100,000 or less ($50,000 or less if married filing separately), you can deduct your loss up to the amount specified above. Irs 1040ez forms If your MAGI is more than $100,000 (more than $50,000 if married filing separately), your special allowance is limited to 50% of the difference between $150,000 ($75,000 if married filing separately) and your MAGI. Irs 1040ez forms   Generally, if your MAGI is $150,000 or more ($75,000 or more if you are married filing separately), there is no special allowance. Irs 1040ez forms Modified adjusted gross income (MAGI). Irs 1040ez forms   This is your adjusted gross income from Form 1040, U. Irs 1040ez forms S. Irs 1040ez forms Individual Income Tax Return, line 38, or Form 1040NR, U. Irs 1040ez forms S. Irs 1040ez forms Nonresident Alien Income Tax Return, line 37, figured without taking into account: The taxable amount of social security or equivalent tier 1 railroad retirement benefits, The deductible contributions to traditional individual retirement accounts (IRAs) and section 501(c)(18) pension plans, The exclusion from income of interest from Series EE and I U. Irs 1040ez forms S. Irs 1040ez forms savings bonds used to pay higher educational expenses, The exclusion of amounts received under an employer's adoption assistance program, Any passive activity income or loss included on Form 8582, Any rental real estate loss allowed to real estate professionals, Any overall loss from a publicly traded partnership (see Publicly Traded Partnerships (PTPs) in the Instructions for Form 8582), The deduction allowed for one-half of self-employment tax, The deduction allowed for interest paid on student loans, The deduction for qualified tuition and related fees, and The domestic production activities deduction (see the Instructions for Form 8903). Irs 1040ez forms Form 8582 not required. Irs 1040ez forms   Do not complete Form 8582 if you meet all of the following conditions. Irs 1040ez forms Your only passive activities were rental real estate activities in which you actively participated. Irs 1040ez forms Your overall net loss from these activities is $25,000 or less ($12,500 or less if married filing separately and you lived apart from your spouse all year). Irs 1040ez forms If married filing separately, you lived apart from your spouse all year. Irs 1040ez forms You have no prior year unallowed losses from these (or any other passive) activities. Irs 1040ez forms You have no current or prior year unallowed credits from passive activities. Irs 1040ez forms Your MAGI is $100,000 or less ($50,000 or less if married filing separately and you lived apart from your spouse all year). Irs 1040ez forms You do not hold any interest in a rental real estate activity as a limited partner or as a beneficiary of an estate or a trust. Irs 1040ez forms   If you meet all of the conditions listed above, your rental real estate activities are not limited by the passive activity rules and you do not have to complete Form 8582. Irs 1040ez forms On lines 23a through 23e of your Schedule E, enter the applicable amounts. Irs 1040ez forms Casualties and Thefts As a result of a casualty or theft, you may have a loss related to your rental property. Irs 1040ez forms You may be able to deduct the loss on your income tax return. Irs 1040ez forms Casualty. Irs 1040ez forms   This is the damage, destruction, or loss of property resulting from an identifiable event that is sudden, unexpected, or unusual. Irs 1040ez forms Such events include a storm, fire, or earthquake. Irs 1040ez forms Theft. Irs 1040ez forms   This is defined as the unlawful taking and removing of your money or property with the intent to deprive you of it. Irs 1040ez forms Gain from casualty or theft. Irs 1040ez forms   It is also possible to have a gain from a casualty or theft if you receive money, including insurance, that is more than your adjusted basis in the property. Irs 1040ez forms Generally, you must report this gain. Irs 1040ez forms However, under certain circumstances, you may defer paying tax by choosing to postpone reporting the gain. Irs 1040ez forms To do this, you generally must buy replacement property within 2 years after the close of the first tax year in which any part of your gain is realized. Irs 1040ez forms In certain circumstances, the replacement period can be greater than 2 years; see Replacement Period in Publication 547 for more information. Irs 1040ez forms The cost of the replacement property must be equal to or more than the net insurance or other payment you received. Irs 1040ez forms More information. Irs 1040ez forms   For information on business and nonbusiness casualty and theft losses, see Publication 547. Irs 1040ez forms How to report. Irs 1040ez forms    If you had a casualty or theft that involved property used in your rental activity, figure the net gain or loss in Section B of Form 4684, Casualties and Thefts. Irs 1040ez forms Follow the Instructions for Form 4684 for where to carry your net gain or loss. Irs 1040ez forms Example In February 2008, Marie Pfister bought a rental house for $135,000 (house $120,000 and land $15,000) and immediately began renting it out. Irs 1040ez forms In 2013, she rented it all 12 months for a monthly rental fee of $1,125. Irs 1040ez forms In addition to her rental income of $13,500 (12 x $1,125), Marie had the following expenses. Irs 1040ez forms Mortgage interest $8,000 Fire insurance (1-year policy) 250 Miscellaneous repairs 400 Real estate taxes imposed and paid 500 Maintenance 200 Marie depreciates the residential rental property under MACRS GDS. Irs 1040ez forms This means using the straight line method over a recovery period of 27. Irs 1040ez forms 5 years. Irs 1040ez forms She uses Table 2-2d to find her depreciation percentage. Irs 1040ez forms Because she placed the property in service in February 2008, she continues to use that row of Table 2-2d. Irs 1040ez forms For year 6, the rate is 3. Irs 1040ez forms 636%. Irs 1040ez forms Marie figures her net rental income or loss for the house as follows: Total rental income received  ($1,125 × 12) $13,500 Minus: Expenses     Mortgage interest $8,000   Fire insurance 250   Miscellaneous repairs 400   Real estate taxes 500   Maintenance 200   Total expenses 9,350 Balance $4,150 Minus: Depreciation ($120,000 x 3. Irs 1040ez forms 636%) 4,363 Net rental (loss) for house ($213)       Marie had a net loss for the year. Irs 1040ez forms Because she actively participated in her passive rental real estate activity and her loss was less than $25,000, she can deduct the loss on her return. Irs 1040ez forms Marie also meets all of the requirements for not having to file Form 8582. Irs 1040ez forms She uses Schedule E, Part I, to report her rental income and expenses. Irs 1040ez forms She enters her income, expenses, and depreciation for the house in the column for Property A and enters her loss on line 22. Irs 1040ez forms Form 4562 is not required. Irs 1040ez forms Prev  Up  Next   Home   More Online Publications