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Irs 2011 Tax Forms

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Irs 2011 Tax Forms

Irs 2011 tax forms 2. Irs 2011 tax forms   Estimated Tax for 2014 Table of Contents Introduction Topics - This chapter discusses: Useful Items - You may want to see: Who Does Not Have To Pay Estimated Tax Who Must Pay Estimated TaxGeneral Rule Married Taxpayers Special Rules Aliens Estates and Trusts How To Figure Estimated Tax2014 Estimated Tax Worksheet When To Pay Estimated TaxWhen To Start Farmers and Fishermen How To Figure Each PaymentRegular Installment Method Annualized Income Installment Method Estimated Tax Payments Not Required How To Pay Estimated TaxCredit an Overpayment Pay Online Pay by Phone Pay by Check or Money Order Using the Estimated Tax Payment Voucher Introduction Estimated tax is the method used to pay tax on income that is not subject to withholding. Irs 2011 tax forms This includes income from self-employment, interest, dividends, alimony, rent, gains from the sale of assets, prizes, and awards. Irs 2011 tax forms You also may have to pay estimated tax if the amount of income tax being withheld from your salary, pension, or other income is not enough. Irs 2011 tax forms Estimated tax is used to pay both income tax and self-employment tax, as well as other taxes and amounts reported on your tax return. Irs 2011 tax forms If you do not pay enough tax, either through withholding or estimated tax, or a combination of both, you may have to pay a penalty. Irs 2011 tax forms If you do not pay enough by the due date of each payment period (see When To Pay Estimated Tax , later), you may be charged a penalty even if you are due a refund when you file your tax return. Irs 2011 tax forms For information on when the penalty applies, see chapter 4. Irs 2011 tax forms It would be helpful for you to have a copy of your 2013 tax return and an estimate of your 2014 income nearby while reading this chapter. Irs 2011 tax forms Topics - This chapter discusses: Who must pay estimated tax, How to figure estimated tax (including illustrated examples), When to pay estimated tax, How to figure each payment, and How to pay estimated tax. Irs 2011 tax forms Useful Items - You may want to see: Form (and Instructions) 1040-ES Estimated Tax for Individuals See chapter 5 for information about how to get this publication and form. Irs 2011 tax forms Worksheets. Irs 2011 tax forms   You may need to use several of the blank worksheets included in this chapter. Irs 2011 tax forms See Worksheets for Chapter 2, later, to locate what you need. Irs 2011 tax forms Who Does Not Have To Pay Estimated Tax If you receive salaries and wages, you may be able to avoid paying estimated tax by asking your employer to take more tax out of your earnings. Irs 2011 tax forms To do this, file a new Form W-4 with your employer. Irs 2011 tax forms See chapter 1. Irs 2011 tax forms Estimated tax not required. Irs 2011 tax forms   You do not have to pay estimated tax for 2014 if you meet all three of the following conditions. Irs 2011 tax forms You had no tax liability for 2013. Irs 2011 tax forms You were a U. Irs 2011 tax forms S. Irs 2011 tax forms citizen or resident alien for the whole year. Irs 2011 tax forms Your 2013 tax year covered a 12-month period. Irs 2011 tax forms   You had no tax liability for 2013 if your total tax (defined later under Total tax for 2013—line 14b ) was zero or you did not have to file an income tax return. Irs 2011 tax forms Please click here for the text description of the image. Irs 2011 tax forms Figure 2-A: Do You Have To Pay Estimated Tax? Who Must Pay Estimated Tax If you owed additional tax for 2013, you may have to pay estimated tax for 2014. Irs 2011 tax forms You can use the following general rule as a guide during the year to see if you will have enough withholding, or should increase your withholding or make estimated tax payments. Irs 2011 tax forms General Rule In most cases, you must pay estimated tax for 2014 if both of the following apply. Irs 2011 tax forms You expect to owe at least $1,000 in tax for 2014, after subtracting your withholding and refundable credits. Irs 2011 tax forms You expect your withholding and refundable credits to be less than the smaller of: 90% of the tax to be shown on your 2014 tax return, or 100% of the tax shown on your 2013 tax return. Irs 2011 tax forms Your 2013 tax return must cover all 12 months. Irs 2011 tax forms Note. Irs 2011 tax forms The percentages in (2a) or (2b) above may be different if you are a farmer, fisherman, or higher income taxpayer. Irs 2011 tax forms See Special Rules , later. Irs 2011 tax forms If the result from using the general rule above suggests that you will not have enough withholding, complete the 2014 Estimated Tax Worksheet for a more accurate calculation. Irs 2011 tax forms Figure 2-A takes you through the general rule. Irs 2011 tax forms You may find this helpful in determining if you must pay estimated tax. Irs 2011 tax forms If all your income will be subject to income tax withholding, you probably do not need to pay estimated tax. Irs 2011 tax forms Example 1. Irs 2011 tax forms Jane Smart uses Figure 2-A and the following information to figure whether she should pay estimated tax for 2014. Irs 2011 tax forms She files as head of household claiming her dependent son, takes the standard deduction, and expects no refundable credits for 2014. Irs 2011 tax forms Expected adjusted gross income (AGI) for 2014 $82,800 AGI for 2013 $73,700 Total tax on 2013 return (Form 1040,  line 61) $  8,746 Total 2014 estimated tax (line 13c of the 2014 Estimated Tax Worksheet) $11,015 Tax expected to be withheld in 2014 $10,000 Jane's answer to Figure 2-A, box 1, is YES; she expects to owe at least $1,000 for 2014 after subtracting her withholding from her expected total tax ($11,015 − $10,000 = $1,015). Irs 2011 tax forms Her answer to box 2a is YES; she expects her income tax withholding ($10,000) to be at least 90% of the tax to be shown on her 2014 return ($11,015 × 90% = $9,913. Irs 2011 tax forms 50). Irs 2011 tax forms Jane does not need to pay estimated tax. Irs 2011 tax forms Example 2. Irs 2011 tax forms The facts are the same as in Example 1, except that Jane expects only $8,700 tax to be withheld in 2014. Irs 2011 tax forms Because that is less than $9,913. Irs 2011 tax forms 50, her answer to box 2a is NO. Irs 2011 tax forms Jane's answer to box 2b is also NO; she does not expect her income tax withholding ($8,700) to be at least 100% of the total tax shown on her 2013 return ($8,746). Irs 2011 tax forms Jane must increase her withholding or pay estimated tax for 2014. Irs 2011 tax forms Example 3. Irs 2011 tax forms The facts are the same as in Example 2, except that the total tax shown on Jane's 2013 return was $8,600. Irs 2011 tax forms Because she expects to have more than $8,600 withheld in 2014 ($8,700), her answer to box 2b is YES. Irs 2011 tax forms Jane does not need to pay estimated tax for 2014. Irs 2011 tax forms Married Taxpayers If you qualify to make joint estimated tax payments, apply the rules discussed here to your joint estimated income. Irs 2011 tax forms You and your spouse can make joint estimated tax payments even if you are not living together. Irs 2011 tax forms However, you and your spouse cannot make joint estimated tax payments if: You are legally separated under a decree of divorce or separate maintenance, You and your spouse have different tax years, Either spouse is a nonresident alien (unless that spouse elected to be treated as a resident alien for tax purposes). Irs 2011 tax forms See Choosing Resident Alien Status in Publication 519, or Individuals of the same sex and opposite sex who are in registered domestic partnerships, civil unions, or other similar formal relationships that are not marriages under state law cannot make joint estimated tax payments. Irs 2011 tax forms These individuals can take credit only for the estimated tax payments that he or she made. Irs 2011 tax forms If you and your spouse cannot make joint estimated tax payments, apply these rules to your separate estimated income. Irs 2011 tax forms Making joint or separate estimated tax payments will not affect your choice of filing a joint tax return or separate returns for 2014. Irs 2011 tax forms 2013 separate returns and 2014 joint return. Irs 2011 tax forms   If you plan to file a joint return with your spouse for 2014, but you filed separate returns for 2013, your 2013 tax is the total of the tax shown on your separate returns. Irs 2011 tax forms You filed a separate return if you filed as single, head of household, or married filing separately. Irs 2011 tax forms 2013 joint return and 2014 separate returns. Irs 2011 tax forms   If you plan to file a separate return for 2014, but you filed a joint return for 2013, your 2013 tax is your share of the tax on the joint return. Irs 2011 tax forms You file a separate return if you file as single, head of household, or married filing separately. Irs 2011 tax forms   To figure your share of the tax on a joint return, first figure the tax both you and your spouse would have paid had you filed separate returns for 2013 using the same filing status for 2014. Irs 2011 tax forms Then multiply the tax on the joint return by the following fraction. Irs 2011 tax forms      The tax you would have paid had you filed a separate return   The total tax you and your spouse would have paid had you filed separate returns Example. Irs 2011 tax forms Joe and Heather filed a joint return for 2013 showing taxable income of $48,500 and a tax of $6,386. Irs 2011 tax forms Of the $48,500 taxable income, $40,100 was Joe's and the rest was Heather's. Irs 2011 tax forms For 2014, they plan to file married filing separately. Irs 2011 tax forms Joe figures his share of the tax on the 2013 joint return as follows: Tax on $40,100 based on separate return $5,960 Tax on $8,400 based on separate return 843 Total $6,803 Joe's percentage of total ($5,960 ÷ $6,803) 87. Irs 2011 tax forms 6% Joe's share of tax on joint return  ($6,386 × 87. Irs 2011 tax forms 6%) $5,594 Special Rules There are special rules for farmers, fishermen, and certain higher income taxpayers. Irs 2011 tax forms Farmers and Fishermen If at least two-thirds of your gross income for 2013 or 2014 is from farming or fishing, substitute 662/3% for 90% in (2a) under General Rule , earlier. Irs 2011 tax forms Gross income. Irs 2011 tax forms   Your gross income is all income you receive in the form of money, goods, property, and services that is not exempt from tax. Irs 2011 tax forms To determine whether two-thirds of your gross income for 2013 was from farming or fishing, use as your gross income the total of the income (not loss) amounts. Irs 2011 tax forms Joint returns. Irs 2011 tax forms   On a joint return, you must add your spouse's gross income to your gross income to determine if at least two-thirds of your total gross income is from farming or fishing. Irs 2011 tax forms Gross income from farming. Irs 2011 tax forms   This is income from cultivating the soil or raising agricultural commodities. Irs 2011 tax forms It includes the following amounts. Irs 2011 tax forms Income from operating a stock, dairy, poultry, bee, fruit, or truck farm. Irs 2011 tax forms Income from a plantation, ranch, nursery, range, orchard, or oyster bed. Irs 2011 tax forms Crop shares for the use of your land. Irs 2011 tax forms Gains from sales of draft, breeding, dairy, or sporting livestock. Irs 2011 tax forms   For 2013, gross income from farming is the total of the following amounts. Irs 2011 tax forms Schedule F (Form 1040), Profit or Loss From Farming, line 9. Irs 2011 tax forms Form 4835, Farm Rental Income and Expenses, line 7. Irs 2011 tax forms Your share of the gross farming income from a partnership, S corporation, estate or trust, from: Schedule K-1 (Form 1065), Schedule K-1 (Form 1120S), or Schedule K-1 (Form 1041). Irs 2011 tax forms Your gains from sales of draft, breeding, dairy, or sporting livestock shown on Form 4797, Sales of Business Property. Irs 2011 tax forms   Wages you receive as a farm employee and wages you receive from a farm corporation are not gross income from farming. Irs 2011 tax forms Gross income from fishing. Irs 2011 tax forms   This is income from catching, taking, harvesting, cultivating, or farming any kind of fish, shellfish (for example, clams and mussels), crustaceans (for example, lobsters, crabs, and shrimp), sponges, seaweeds, or other aquatic forms of animal and vegetable life. Irs 2011 tax forms   Gross income from fishing includes the following amounts. Irs 2011 tax forms Schedule C (Form 1040), Profit or Loss From Business. Irs 2011 tax forms Income for services as an officer or crew member of a vessel while the vessel is engaged in fishing. Irs 2011 tax forms Your share of the gross fishing income from a partnership, S corporation, estate or trust, from: Schedule K-1 (Form 1065), Schedule K-1 (Form 1120S), or Schedule K-1 (Form 1041). Irs 2011 tax forms Certain taxable interest and punitive damage awards received in connection with the Exxon Valdez litigation. Irs 2011 tax forms Income for services normally performed in connection with fishing. Irs 2011 tax forms Services normally performed in connection with fishing include: Shore service as an officer or crew member of a vessel engaged in fishing, and Services that are necessary for the immediate preservation of the catch, such as cleaning, icing, and packing the catch. Irs 2011 tax forms Higher Income Taxpayers If your AGI for 2013 was more than $150,000 ($75,000 if your filing status for 2014 is married filing a separate return), substitute 110% for 100% in (2b) under General Rule , earlier. Irs 2011 tax forms For 2013, AGI is the amount shown on Form 1040, line 37; Form 1040A, line 21; and Form 1040EZ, line 4. Irs 2011 tax forms Note. Irs 2011 tax forms This rule does not apply to farmers and fishermen. Irs 2011 tax forms Aliens Resident and nonresident aliens also may have to pay estimated tax. Irs 2011 tax forms Resident aliens should follow the rules in this publication, unless noted otherwise. Irs 2011 tax forms Nonresident aliens should get Form 1040-ES (NR), U. Irs 2011 tax forms S. Irs 2011 tax forms Estimated Tax for Nonresident Alien Individuals. Irs 2011 tax forms You are an alien if you are not a citizen or national of the United States. Irs 2011 tax forms You are a resident alien if you either have a green card or meet the substantial presence test. Irs 2011 tax forms For more information about withholding, the substantial presence test, and Form 1040-ES (NR), see Publication 519. Irs 2011 tax forms Estates and Trusts Estates and trusts also must pay estimated tax. Irs 2011 tax forms However, estates (and certain grantor trusts that receive the residue of the decedent's estate under the decedent's will) are exempt from paying estimated tax for the first 2 years after the decedent's death. Irs 2011 tax forms Estates and trusts must use Form 1041-ES, Estimated Income Tax for Estates and Trusts, to figure and pay estimated tax. Irs 2011 tax forms How To Figure Estimated Tax To figure your estimated tax, you must figure your expected AGI, taxable income, taxes, deductions, and credits for the year. Irs 2011 tax forms When figuring your 2014 estimated tax, it may be helpful to use your income, deductions, and credits for 2013 as a starting point. Irs 2011 tax forms Use your 2013 federal tax return as a guide. Irs 2011 tax forms You can use Form 1040-ES to figure your estimated tax. Irs 2011 tax forms Nonresident aliens use Form 1040-ES (NR) to figure estimated tax. Irs 2011 tax forms You must make adjustments both for changes in your own situation and for recent changes in the tax law. Irs 2011 tax forms Some of these changes are discussed under What's New for 2014 , earlier. Irs 2011 tax forms For information about these and other changes in the law, visit the IRS website at IRS. Irs 2011 tax forms gov. Irs 2011 tax forms The instructions for Form 1040-ES include a worksheet to help you figure your estimated tax. Irs 2011 tax forms Keep the worksheet for your records. Irs 2011 tax forms 2014 Estimated Tax Worksheet Use Worksheet 2-1 to help guide you through the information about completing the 2014 Estimated Tax Worksheet. Irs 2011 tax forms You can also find a copy of the worksheet in the Instructions for Form 1040-ES. Irs 2011 tax forms Expected AGI—Line 1 Your expected AGI for 2014 (line 1) is your expected total income minus your expected adjustments to income. Irs 2011 tax forms Total income. Irs 2011 tax forms   Include in your total income all the income you expect to receive during the year, even income that is subject to withholding. Irs 2011 tax forms However, do not include income that is tax exempt. Irs 2011 tax forms   Total income includes all income and loss for 2014 that, if you had received it in 2013, would have been included on your 2013 tax return in the total on line 22 of Form 1040, line 15 of Form 1040A, or line 4 of Form 1040EZ. Irs 2011 tax forms Social security and railroad retirement benefits. Irs 2011 tax forms If you expect to receive social security or tier 1 railroad retirement benefits during 2014, use Worksheet 2-2 to figure the amount of expected taxable benefits you should include on line 1. Irs 2011 tax forms Adjustments to income. Irs 2011 tax forms   Be sure to subtract from your expected total income all of the adjustments you expect to take on your 2014 tax return. Irs 2011 tax forms Self-employed. Irs 2011 tax forms If you expect to have income from self-employment, use Worksheet 2-3 to figure your expected self-employment tax and your allowable deduction for self-employment tax. Irs 2011 tax forms Include the amount from Worksheet 2-3 in your expected adjustments to income. Irs 2011 tax forms If you file a joint return and both you and your spouse have net earnings from self-employment, each of you must complete a separate worksheet. Irs 2011 tax forms Expected Taxable Income— Lines 2–5 Reduce your expected AGI for 2014 (line 1) by either your expected itemized deductions or your standard deduction and by your exemptions (lines 2 through 5). Irs 2011 tax forms Itemized deductions—line 2. Irs 2011 tax forms   If you expect to claim itemized deductions on your 2014 tax return, enter the estimated amount on line 2. Irs 2011 tax forms   Itemized deductions are the deductions that can be claimed on Schedule A (Form 1040). Irs 2011 tax forms    For 2014, your total itemized deductions may be reduced if your AGI is more than the amount shown next for your filing status. Irs 2011 tax forms Single $254,200 Married filing jointly or qualifying widow(er) $305,050 Married filing separately $152,525 Head of household $279,650   If you expect your AGI to be more than this amount, use Worksheet 2-5 to figure the amount to enter on line 2. Irs 2011 tax forms Standard deduction—line 2. Irs 2011 tax forms   If you expect to claim the standard deduction on your 2014 tax return, enter the amount on line 2. Irs 2011 tax forms Use Worksheet 2-4 to figure your standard deduction. Irs 2011 tax forms No standard deduction. Irs 2011 tax forms   The standard deduction for some individuals is zero. Irs 2011 tax forms Your standard deduction will be zero if you: File a separate return and your spouse itemizes deductions, Are a dual-status alien, or File a return for a period of less than 12 months because you change your accounting period. Irs 2011 tax forms Exemptions—line 4. Irs 2011 tax forms   After you have subtracted either your expected itemized deductions or your standard deduction from your expected AGI, reduce the amount remaining by $3,950 for each exemption you expect to take on your 2014 tax return. Irs 2011 tax forms If another person (such as your parent) can claim an exemption for you on his or her tax return, you cannot claim your own personal exemption. Irs 2011 tax forms This is true even if the other person will not claim your exemption or the exemption will be reduced or eliminated under the phaseout rule. Irs 2011 tax forms    For 2014, your deduction for personal exemption is reduced if your AGI is more than the amount shown next for your filing status. Irs 2011 tax forms Single $254,200 Married filing jointly or qualifying widow(er) $305,050 Married filing separately $152,525 Head of household $279,650   If you expect your AGI to be more than this amount, use Worksheet 2-6 to figure the amount to enter on line 4. Irs 2011 tax forms Expected Taxes and Credits— Lines 6–13c After you have figured your expected taxable income (line 5), follow the steps next to figure your expected taxes, credits, and total tax for 2014. Irs 2011 tax forms Most people will have entries for only a few of these steps. Irs 2011 tax forms However, you should check every step to be sure you do not overlook anything. Irs 2011 tax forms Step 1. Irs 2011 tax forms   Figure your expected income tax (line 6). Irs 2011 tax forms Generally, you will use the 2014 Tax Rate Schedules, later, to figure your expected income tax. Irs 2011 tax forms   However, see below for situations where you must use a different method to compute your estimated tax. Irs 2011 tax forms Tax on child's investment income. Irs 2011 tax forms   You must use a special method to figure tax on the income of the following children who have more than $2,000 of investment income. Irs 2011 tax forms Children under age 18 at the end of 2014. Irs 2011 tax forms The following children if their earned income is not more than half their support. Irs 2011 tax forms Children age 18 at the end of 2014. Irs 2011 tax forms Children who are full-time students over age 18 and under age 24 at the end of 2014. Irs 2011 tax forms See Publication 929, Tax Rules for Children and Dependents. Irs 2011 tax forms Although the ages and dollar amounts in the publication may be different in the 2014 revision, this reference will give you basic information for figuring the tax. Irs 2011 tax forms Tax on net capital gain. Irs 2011 tax forms   The regular income tax rates for individuals do not apply to a net capital gain. Irs 2011 tax forms Instead, your net capital gain is taxed at a lower maximum rate. Irs 2011 tax forms   The term “net capital gain” means the amount by which your net long-term capital gain for the year is more than your net short-term capital loss. Irs 2011 tax forms Tax on capital gain and qualified dividends. Irs 2011 tax forms If the amount on line 1 includes a net capital gain or qualified dividends, use Worksheet 2-7 to figure your tax. Irs 2011 tax forms Note. Irs 2011 tax forms For 2014, your capital gains and dividends rate will depend on your income. Irs 2011 tax forms Tax if excluding foreign earned income or excluding or deducting foreign housing. Irs 2011 tax forms If you expect to claim the foreign earned income exclusion or the housing exclusion or deduction on Form 2555 or Form 2555-EZ, use Worksheet 2-8 to figure your estimated tax. Irs 2011 tax forms Step 2. Irs 2011 tax forms   Total your expected taxes (line 8). Irs 2011 tax forms Include on line 8 the sum of the following. Irs 2011 tax forms Your tax on line 6. Irs 2011 tax forms Your expected alternative minimum tax (AMT) from Form 6251, or included on Form 1040A. Irs 2011 tax forms Your expected additional taxes from Form 8814, Parents' Election To Report Child's Interest and Dividends, and Form 4972, Tax on Lump-Sum Distributions. Irs 2011 tax forms Any recapture of education credits. Irs 2011 tax forms Step 3. Irs 2011 tax forms   Subtract your expected credits (line 9). Irs 2011 tax forms If you are using your 2013 return as a guide and filed Form 1040, your total credits for 2013 were shown on line 54. Irs 2011 tax forms If you filed Form 1040A, your total credits for 2013 were on line 34. Irs 2011 tax forms   If your credits on line 9 are more than your taxes on line 8, enter “-0-” on line 10 and go to Step 4. Irs 2011 tax forms Step 4. Irs 2011 tax forms   Add your expected self-employment tax (line 11). Irs 2011 tax forms You already should have figured your self-employment tax (see Self-employed under Expected AGI—Line 1, earlier). Irs 2011 tax forms Step 5. Irs 2011 tax forms   Add your expected other taxes (line 12). Irs 2011 tax forms   Other taxes include the following. Irs 2011 tax forms Additional tax on early distributions from: An IRA or other qualified retirement plan, A tax-sheltered annuity, or A modified endowment contract entered into after June 20, 1988. Irs 2011 tax forms Household employment taxes if: You will have federal income tax withheld from wages, pensions, annuities, gambling winnings, or other income, or You would be required to make estimated tax payments even if you did not include household employment taxes when figuring your estimated tax. Irs 2011 tax forms Amounts written on Form 1040 on the line for “other taxes” (line 60 on the 2013 Form 1040). Irs 2011 tax forms But, do not include recapture of a federal mortgage subsidy; tax on excess golden parachute payments; look-back interest due under section 167(g) or 460(b) of the Internal Revenue Code; excise tax on insider stock compensation from an expatriated corporation; uncollected social security and Medicare tax or RRTA tax on tips or group-term life insurance; or additional tax on advance payments of health coverage tax credit when not eligible. Irs 2011 tax forms Repayment of the first-time homebuyer credit. Irs 2011 tax forms See Form 5405. Irs 2011 tax forms Additional Medicare Tax. Irs 2011 tax forms A 0. Irs 2011 tax forms 9% Additional Medicare Tax applies to your combined Medicare wages and self-employment income and/or your RRTA compensation that exceeds the amount listed in the following chart, based on your filing status. Irs 2011 tax forms Filing Status Threshold Amount Married filing jointly $250,000 Married filing separately $125,000 Single $200,000 Head of household $200,000 Qualifying Widow(er) $200,000 Medicare wages and self-employment income are combined to determine if your income exceeds the threshold. Irs 2011 tax forms A self-employment loss should not be considered for purposes of this tax. Irs 2011 tax forms RRTA compensation should be separately compared to the threshold. Irs 2011 tax forms Your employer is responsible for withholding the 0. Irs 2011 tax forms 9% Additional Medicare Tax on Medicare wages or RRTA compensation it pays to you in excess of $200,000 in 2014. Irs 2011 tax forms You should consider this withholding, if applicable, in determining whether you need to make an estimated payment. Irs 2011 tax forms For more information on Additional Medicare Tax, go to IRS. Irs 2011 tax forms gov and enter “Additional Medicare Tax” in the search box. Irs 2011 tax forms Net Investment Income Tax (NIIT). Irs 2011 tax forms The NIIT is 3. Irs 2011 tax forms 8% of the lesser of your net investment income or the excess of your modified adjusted gross income over the amount listed in the following chart, based on your filing status. Irs 2011 tax forms Filing Status Threshold Amount Married filing jointly $250,000 Married filing separately $125,000 Single $200,000 Head of household $200,000 Qualifying Widow(er) $250,000 For more information on Net Investment Income Tax, go to IRS. Irs 2011 tax forms gov and enter “Net Investment Income Tax” in the search box. Irs 2011 tax forms Step 6. Irs 2011 tax forms   Subtract your refundable credit (line 13b). Irs 2011 tax forms   To figure your expected fuel tax credit, do not include fuel tax for the first three quarters of the year that you expect to have refunded to you. Irs 2011 tax forms   The result of steps 1 through 6 is your total estimated tax for 2014 (line 13c). Irs 2011 tax forms Required Annual Payment— Line 14c On lines 14a through 14c, figure the total amount you must pay for 2014, through withholding and estimated tax payments, to avoid paying a penalty. Irs 2011 tax forms General rule. Irs 2011 tax forms   The total amount you must pay is the smaller of: 90% of your total expected tax for 2014, or 100% of the total tax shown on your 2013 return. Irs 2011 tax forms Your 2013 tax return must cover all 12 months. Irs 2011 tax forms Special rules. Irs 2011 tax forms   There are special rules for higher income taxpayers and for farmers and fishermen. Irs 2011 tax forms Higher income taxpayers. Irs 2011 tax forms   If your AGI for 2013 was more than $150,000 ($75,000 if your filing status for 2014 is married filing separately), substitute 110% for 100% in (2) above. Irs 2011 tax forms This rule does not apply to farmers and fishermen. Irs 2011 tax forms For 2013, AGI is the amount shown on Form 1040, line 37; Form 1040A, line 21; and Form 1040EZ, line 4. Irs 2011 tax forms Example. Irs 2011 tax forms   Jeremy Martin's total tax on his 2013 return was $42,581, and his expected tax for 2014 is $71,253. Irs 2011 tax forms His 2013 AGI was $180,000. Irs 2011 tax forms Because Jeremy had more than $150,000 of AGI in 2013, he figures his required annual payment as follows. Irs 2011 tax forms He determines that 90% of his expected tax for 2014 is $64,128 (. Irs 2011 tax forms 90 × $71,253). Irs 2011 tax forms Next, he determines that 110% of the tax shown on his 2013 return is $46,839 (1. Irs 2011 tax forms 10 x $42,581). Irs 2011 tax forms Finally, he determines that his required annual payment is $46,839, the smaller of the two. Irs 2011 tax forms Farmers and fishermen. Irs 2011 tax forms   If at least two-thirds of your gross income for 2013 or 2014 is from farming or fishing, your required annual payment is the smaller of: 662/3% (. Irs 2011 tax forms 6667) of your total tax for 2014, or 100% of the total tax shown on your 2013 return. Irs 2011 tax forms (Your 2013 tax return must cover all 12 months. Irs 2011 tax forms )   For definitions of “gross income from farming” and “gross income from fishing,” see Farmers and Fishermen , under Special Rules discussed earlier. Irs 2011 tax forms Total tax for 2013—line 14b. Irs 2011 tax forms   Your 2013 total tax, if you filed Form 1040, is the amount on line 61 reduced by the following. Irs 2011 tax forms Unreported social security and Medicare tax or RRTA tax from Forms 4137 or 8919 (line 57). Irs 2011 tax forms The following amounts from Form 5329 included on line 58. Irs 2011 tax forms Any tax on excess contributions to IRAs, Archer MSAs, Coverdell education savings accounts, and health savings accounts. Irs 2011 tax forms Any tax on excess accumulations in qualified retirement plans. Irs 2011 tax forms The following write-ins on line 60. Irs 2011 tax forms Excise tax on excess golden parachute payments (identified as “EPP”). Irs 2011 tax forms Excise tax on insider stock compensation from an expatriated corporation (identified as “ISC”). Irs 2011 tax forms Look-back interest due under section 167(g) (identified as “From Form 8866”). Irs 2011 tax forms Look-back interest due under section 460(b) (identified as “From Form 8697”). Irs 2011 tax forms Recapture of federal mortgage subsidy (identified as “FMSR”). Irs 2011 tax forms Additional tax on advance payments of health coverage tax credit when not eligible (identified as “HCTC”). Irs 2011 tax forms Uncollected social security and Medicare tax or RRTA tax on tips or group-term life insurance (identified as “UT”). Irs 2011 tax forms Any refundable credit amounts. Irs 2011 tax forms   If you filed Form 1040A, your 2013 total tax is the amount on line 35 reduced by any refundable credits. Irs 2011 tax forms   If you filed Form 1040EZ, your 2013 total tax is the amount on line 10 reduced by the amount on line 8a. Irs 2011 tax forms Total Estimated Tax Payments Needed—Line 16a Use lines 15 and 16a to figure the total estimated tax you may be required to pay for 2014. Irs 2011 tax forms Subtract your expected withholding from your required annual payment (line 14c). Irs 2011 tax forms You usually must pay this difference in four equal installments. Irs 2011 tax forms See When To Pay Estimated Tax and How To Figure Each Payment . Irs 2011 tax forms You do not have to pay estimated tax if: Line 14c minus line 15 is zero or less, or Line 13c minus line 15 is less than $1,000. Irs 2011 tax forms Withholding—line 15. Irs 2011 tax forms   Your expected withholding for 2014 (line 15) includes the income tax you expect to be withheld from all sources (wages, pensions and annuities, etc. Irs 2011 tax forms ). Irs 2011 tax forms It includes excess social security, and tier 1 railroad retirement tax you expect to be withheld from your wages and compensation. Irs 2011 tax forms For this purpose, you will have excess social security or tier 1 railroad retirement tax withholding for 2014 only if your wages and compensation from two or more employers are more than $117,000. Irs 2011 tax forms See Excess Social Security or Railroad Retirement Tax Withholding in chapter 3. Irs 2011 tax forms   It also includes Additional Medicare Tax you expect to be withheld from your wages or compensation. Irs 2011 tax forms Your employer is responsible for withholding the 0. Irs 2011 tax forms 9% Additional Medicare Tax on Medicare wages or RRTA compensation it pays to you in excess of $200,000. Irs 2011 tax forms When To Pay Estimated Tax For estimated tax purposes, the year is divided into four payment periods. Irs 2011 tax forms Each period has a specific payment due date. Irs 2011 tax forms If you do not pay enough tax by the due date of each of the payment periods, you may be charged a penalty even if you are due a refund when you file your income tax return. Irs 2011 tax forms If a payment is mailed, the date of the U. Irs 2011 tax forms S. Irs 2011 tax forms postmark is considered the date of payment. Irs 2011 tax forms The payment periods and due dates for estimated tax payments are shown next. Irs 2011 tax forms For exceptions to the dates listed, see Saturday, Sunday, holiday rule below. Irs 2011 tax forms For the period: Due date: Jan. Irs 2011 tax forms 11 – March 31 April 15 April 1 – May 31 June 16 June 1 – August 31 September 15 Sept. Irs 2011 tax forms 1 – Dec. Irs 2011 tax forms 31 January 15  next year2 1If your tax year does not begin on January 1,  see Fiscal year taxpayers . Irs 2011 tax forms 2See January payment . Irs 2011 tax forms Saturday, Sunday, holiday rule. Irs 2011 tax forms   If the due date for an estimated tax payment falls on a Saturday, Sunday, or legal holiday, the payment will be on time if you make it on the next day that is not a Saturday, Sunday, or a holiday. Irs 2011 tax forms January payment. Irs 2011 tax forms   If you file your 2014 Form 1040 or Form 1040A by February 2, 2015, and pay the rest of the tax you owe, you do not need to make the payment due on January 15, 2015. Irs 2011 tax forms Example. Irs 2011 tax forms Janet Adams does not pay any estimated tax for 2014. Irs 2011 tax forms She files her 2014 income tax return and pays the balance due shown on her return on January 26, 2015. Irs 2011 tax forms Janet's estimated tax for the fourth payment period is considered to have been paid on time. Irs 2011 tax forms However, she may owe a penalty for not making the first three estimated tax payments, if required. Irs 2011 tax forms Any penalty for not making those payments will be figured up to January 26, 2015. Irs 2011 tax forms Fiscal year taxpayers. Irs 2011 tax forms   If your tax year does not start on January 1, your payment due dates are: The 15th day of the 4th month of your fiscal year, The 15th day of the 6th month of your fiscal year, The 15th day of the 9th month of your fiscal year, and The 15th day of the 1st month after the end of your fiscal year. Irs 2011 tax forms   You do not have to make the last payment listed above if you file your income tax return by the last day of the first month after the end of your fiscal year and pay all the tax you owe with your return. Irs 2011 tax forms When To Start You do not have to make estimated tax payments until you have income on which you will owe income tax. Irs 2011 tax forms If you have income subject to estimated tax during the first payment period, you must make your first payment by the due date for the first payment period. Irs 2011 tax forms You have several options when paying estimated taxes. Irs 2011 tax forms You can: apply an overpayment from the previous tax year, pay all your estimated tax by the due date of your first payment, or pay it in installments. Irs 2011 tax forms If you choose to pay in installments, make your first payment by the due date for the first payment period. Irs 2011 tax forms Make your remaining installment payments by the due dates for the later periods. Irs 2011 tax forms To avoid any estimated tax penalties, all installments must be paid by their due date and for the required amount. Irs 2011 tax forms No income subject to estimated tax during first period. Irs 2011 tax forms   If you do not have income subject to estimated tax until a later payment period, you must make your first payment by the due date for that period. Irs 2011 tax forms You can pay your entire estimated tax by the due date for that period or you can pay it in installments by the due date for that period and the due dates for the remaining periods. Irs 2011 tax forms Table 2-1 shows the dates for making installment payments. Irs 2011 tax forms    Table 2-1. Irs 2011 tax forms Due Dates for Estimated Tax Installment Payments If you first have income on which you must pay estimated tax: Make a payment  by:* Make later  installments  by:* Before April 1 April 15 June 16     Sept. Irs 2011 tax forms 15     Jan. Irs 2011 tax forms 15 next year April 1–May 31 June 16 Sept. Irs 2011 tax forms 15     Jan. Irs 2011 tax forms 15 next year June 1–Aug. Irs 2011 tax forms 31 Sept. Irs 2011 tax forms 15 Jan. Irs 2011 tax forms 15 next year After Aug. Irs 2011 tax forms 31 Jan. Irs 2011 tax forms 15 next year (None) *See January payment and Saturday, Sunday, holiday rule . Irs 2011 tax forms How much to pay to avoid penalty. Irs 2011 tax forms   To determine how much you should pay by each payment due date, see How To Figure Each Payment , later. Irs 2011 tax forms Farmers and Fishermen If at least two-thirds of your gross income for 2013 or 2014 is from farming or fishing, you have only one payment due date for your 2014 estimated tax, January 15, 2015. Irs 2011 tax forms The due dates for the first three payment periods, discussed under When To Pay Estimated Tax , earlier, do not apply to you. Irs 2011 tax forms If you file your 2014 Form 1040 by March 2, 2015, and pay all the tax you owe at that time, you do not need to make an estimated tax payment. Irs 2011 tax forms Fiscal year farmers and fishermen. Irs 2011 tax forms   If you are a farmer or fisherman, but your tax year does not start on January 1, you can either: Pay all your estimated tax by the 15th day after the end of your tax year, or File your return and pay all the tax you owe by the 1st day of the 3rd month after the end of your tax year. Irs 2011 tax forms How To Figure Each Payment After you have figured your total estimated tax, figure how much you must pay by the due date of each payment period. Irs 2011 tax forms You should pay enough by each due date to avoid a penalty for that period. Irs 2011 tax forms If you do not pay enough during any payment period, you may be charged a penalty even if you are due a refund when you file your tax return. Irs 2011 tax forms The penalty is discussed in chapter 4. Irs 2011 tax forms Regular Installment Method If your first estimated tax payment is due April 15, 2014, you can figure your required payment for each period by dividing your annual estimated tax due (line 16a of the 2014 Estimated Tax Worksheet (Worksheet 2-1)) by 4. Irs 2011 tax forms Enter this amount on line 17. Irs 2011 tax forms However, use this method only if your income is basically the same throughout the year. Irs 2011 tax forms Change in estimated tax. Irs 2011 tax forms   After you make an estimated tax payment, changes in your income, adjustments, deductions, credits, or exemptions may make it necessary for you to refigure your estimated tax. Irs 2011 tax forms Pay the unpaid balance of your amended estimated tax by the next payment due date after the change or in installments by that date and the due dates for the remaining payment periods. Irs 2011 tax forms If you do not receive your income evenly throughout the year, your required estimated tax payments may not be the same for each period. Irs 2011 tax forms See Annualized Income Installment Method . Irs 2011 tax forms Amended estimated tax. Irs 2011 tax forms If you refigure your estimated tax during the year, or if your first estimated tax payment is due after April 15, 2014, figure your required payment for each remaining payment period using Worksheet 2-14. Irs 2011 tax forms Example. Irs 2011 tax forms Early in 2014, Mira Roberts figures that her estimated tax due is $1,800. Irs 2011 tax forms She makes estimated tax payments on April 15 and June 16 of $450 each ($1,800 ÷ 4). Irs 2011 tax forms On July 10, she sells investment property at a gain. Irs 2011 tax forms Her refigured estimated tax is $4,100. Irs 2011 tax forms Her required estimated tax payment for the third payment period is $2,175, as shown in her filled-in Worksheet 2-14. Irs 2011 tax forms If Mira's estimated tax does not change again, her required estimated tax payment for the fourth payment period will be $1,025. Irs 2011 tax forms Worksheet 2-14. Irs 2011 tax forms Amended Estimated Tax Worksheet—Illustrated               1. Irs 2011 tax forms Amended total estimated tax due 1. Irs 2011 tax forms $4,100 2. Irs 2011 tax forms Multiply line 1 by:           50% (. Irs 2011 tax forms 50) if next payment is due June 16, 2014           75% (. Irs 2011 tax forms 75) if next payment is due September 15,  2014           100% (1. Irs 2011 tax forms 00) if next payment is due January 15,  2015 2. Irs 2011 tax forms 3,075     3. Irs 2011 tax forms Estimated tax payments for all previous periods 3. Irs 2011 tax forms 900     4. Irs 2011 tax forms Next required payment: Subtract line 3 from line 2 and enter the result (but not less than zero) here and on your payment voucher for your next required payment 4. Irs 2011 tax forms $2,175       Note. Irs 2011 tax forms If the payment on line 4 is due January 15, 2015, stop here. Irs 2011 tax forms Otherwise, go to line 5. Irs 2011 tax forms         5. Irs 2011 tax forms Add lines 3 and 4 5. Irs 2011 tax forms 3,075 6. Irs 2011 tax forms Subtract line 5 from line 1 and enter the result (but not less than zero) 6. Irs 2011 tax forms 1,025 7. Irs 2011 tax forms Each following required payment: If the payment on line 4 is due June 16, 2014, enter one-half of the amount on line 6 here and on the payment vouchers for your payments due September 15, 2014, and January 15, 2015. Irs 2011 tax forms If the amount on line 4 is due September 15, 2014, enter the amount from line 6 here and on the payment voucher for your payment due January 15, 2015 7. Irs 2011 tax forms $1,025 Worksheet 2-14. Irs 2011 tax forms Amended Estimated Tax Worksheet—Blank               1. Irs 2011 tax forms Amended total estimated tax due 1. Irs 2011 tax forms   2. Irs 2011 tax forms Multiply line 1 by:           50% (. Irs 2011 tax forms 50) if next payment is due June 16, 2014           75% (. Irs 2011 tax forms 75) if next payment is due September 15,  2014           100% (1. Irs 2011 tax forms 00) if next payment is due January 15,  2015 2. Irs 2011 tax forms       3. Irs 2011 tax forms Estimated tax payments for all previous periods 3. Irs 2011 tax forms       4. Irs 2011 tax forms Next required payment: Subtract line 3 from line 2 and enter the result (but not less than zero) here and on your payment voucher for your next required payment 4. Irs 2011 tax forms         Note. Irs 2011 tax forms If the payment on line 4 is due January 15, 2015, stop here. Irs 2011 tax forms Otherwise, go to line 5. Irs 2011 tax forms         5. Irs 2011 tax forms Add lines 3 and 4 5. Irs 2011 tax forms   6. Irs 2011 tax forms Subtract line 5 from line 1 and enter the result (but not less than zero) 6. Irs 2011 tax forms   7. Irs 2011 tax forms Each following required payment: If the payment on line 4 is due June 16, 2014, enter one-half of the amount on line 6 here and on the payment vouchers for your payments due September 15, 2014, and January 15, 2015. Irs 2011 tax forms If the amount on line 4 is due September 15, 2014, enter the amount from line 6 here and on the payment voucher for your payment due January 15, 2015 7. Irs 2011 tax forms   Underpayment penalty. Irs 2011 tax forms   The penalty is figured separately for each payment period. Irs 2011 tax forms If you figure your payments using the regular installment method and later refigure your payments because of an increase in income, you may be charged a penalty for underpayment of estimated tax for the period(s) before you changed your payments. Irs 2011 tax forms To see how you may be able to avoid or reduce this penalty, see Annualized Income Installment Method (Schedule AI) in chapter 4. Irs 2011 tax forms Annualized Income Installment Method If you do not receive your income evenly throughout the year (for example, your income from a repair shop you operate is much larger in the summer than it is during the rest of the year), your required estimated tax payment for one or more periods may be less than the amount figured using the regular installment method. Irs 2011 tax forms The annualized income installment method annualizes your tax at the end of each period based on a reasonable estimate of your income, deductions, and other items relating to events that occurred from the beginning of the tax year through the end of the period. Irs 2011 tax forms To see whether you can pay less for any period, complete the 2014 Annualized Estimated Tax Worksheet (Worksheet 2-9). Irs 2011 tax forms You first must complete the 2014 Estimated Tax Worksheet (Worksheet 2-1) through line 16b. Irs 2011 tax forms Use the result you figure on line 32 of Worksheet 2-9 to make your estimated tax payments and complete your payment vouchers. Irs 2011 tax forms Note. Irs 2011 tax forms If you use the annualized income installment method to figure your estimated tax payments, you must file Form 2210 with your 2014 tax return. Irs 2011 tax forms See Annualized Income Installment Method (Schedule AI) in chapter 4 for more information. Irs 2011 tax forms Instructions for the 2014 Annualized Estimated Tax Worksheet (Worksheet 2-9) Use Worksheet 2-9 to help you follow these instructions. Irs 2011 tax forms The purpose of this worksheet is to determine your estimated tax liability as your income accumulates throughout the year, rather than dividing your entire year's estimated tax liability by four as if your income was earned equally throughout the year. Irs 2011 tax forms The top of the worksheet shows the dates for each payment period. Irs 2011 tax forms The periods build; that is, each period includes all previous periods. Irs 2011 tax forms After the end of each payment period, complete the corresponding worksheet column to figure the payment due for that period. Irs 2011 tax forms Line 1. Irs 2011 tax forms   Enter your AGI for the period. Irs 2011 tax forms This is your gross income for the period, including your share of partnership or S corporation income or loss, minus your adjustments to income for that period. Irs 2011 tax forms See Expected AGI—Line 1 , earlier. Irs 2011 tax forms Self-employment income. Irs 2011 tax forms   If you had self-employment income, first complete Section B of this worksheet. Irs 2011 tax forms Use the amounts on line 43 when figuring your expected AGI to enter in each column of Section A, line 1. Irs 2011 tax forms Line 4. Irs 2011 tax forms   Be sure to consider all deduction limits figured on Schedule A (Form 1040), such as reducing your medical expenses by 10% (7. Irs 2011 tax forms 5% if either you or your spouse was born before January 2, 1950) or reducing certain miscellaneous deductions by 2% of your AGI. Irs 2011 tax forms Figure your deduction limits using your expected AGI in the corresponding column of line 1 (2014 Annualized Estimated Tax Worksheet (Worksheet 2-9)). Irs 2011 tax forms Line 6. Irs 2011 tax forms   Multiply line 4 by line 5 and enter the result on line 6 unless line 3 is more than $305,050 if married filing jointly or qualifying widow(er), $279,650 if head of household, $254,200 if single, or $152,525 if married filing separately. Irs 2011 tax forms In that case, use Worksheet 2-10 to figure the amount to enter on line 6. Irs 2011 tax forms Complete Worksheet 2–10 for each period, as necessary. Irs 2011 tax forms Line 7. Irs 2011 tax forms   If you will not itemize your deductions, use Worksheet 2-4 to figure your standard deduction. Irs 2011 tax forms Line 10. Irs 2011 tax forms   Multiply $3,950 by your total expected exemptions and enter the result on line 10 unless line 3 is more than $305,050 if married filing jointly or qualifying widow(er), $279,650 if head of household, $254,200 if single, or $152,525 if married filing separately. Irs 2011 tax forms   In that case, use Worksheet 2-11 to figure the amount to enter on line 10. Irs 2011 tax forms Line 12. Irs 2011 tax forms   Generally, you will use the Tax Rate Schedules to figure the tax on your annualized income. Irs 2011 tax forms However, see below for situations where you must use a different method to compute your estimated tax. Irs 2011 tax forms Tax on child's investment income. Irs 2011 tax forms   You must use a special method to figure tax on the income of the following children who have more than $2,000 of investment income. Irs 2011 tax forms Children under age 18 at the end of 2014. Irs 2011 tax forms The following children if their earned income is not more than half their support. Irs 2011 tax forms Children age 18 at the end of 2014. Irs 2011 tax forms Children who are full-time students over age 18 and under age 24 at the end of 2014. Irs 2011 tax forms See Publication 929. Irs 2011 tax forms Tax on net capital gain. Irs 2011 tax forms   The regular income tax rates for individuals do not apply to a net capital gain. Irs 2011 tax forms Instead, your net capital gain is taxed at a lower maximum rate. Irs 2011 tax forms   The term “net capital gain” means the amount by which your net long-term capital gain for the year is more than your net short-term capital loss. Irs 2011 tax forms Tax on qualified dividends and capital gains. Irs 2011 tax forms   For 2014, your capital gain and dividends rate will depend on your income. Irs 2011 tax forms Tax on capital gain or qualified dividends. Irs 2011 tax forms If the amount on line 1 includes a net capital gain or qualified dividends, use Worksheet 2-12 to figure the amount to enter on line 12. Irs 2011 tax forms Tax if excluding foreign earned income or excluding or deducting foreign housing. Irs 2011 tax forms If you expect to claim the foreign earned income exclusion or the housing exclusion or deduction on Form 2555 or Form 2555-EZ, use Worksheet 2-13 to figure the amount to enter on line 12. Irs 2011 tax forms Line 13. Irs 2011 tax forms   If you file Form 1040, add the tax from Forms 8814, 4972, and 6251 for the period. Irs 2011 tax forms If you file Form 1040A, add the amount from the Alternative Minimum Tax Worksheet found in the instructions. Irs 2011 tax forms Also include any recapture of an education credit for each period. Irs 2011 tax forms You may owe this tax if you claimed an education credit in an earlier year and you received either tax-free educational assistance or a refund of qualifying expenses for the same student after filing your 2013 return. Irs 2011 tax forms   Use the 2013 forms or worksheets to see if you will owe any of the taxes discussed above. Irs 2011 tax forms Figure the tax based on your income and deductions during the period shown in the column headings. Irs 2011 tax forms Multiply this amount by the annualization amounts shown for each column on line 2 of the 2014 Annualized Estimated Tax Worksheet (Worksheet 2-9). Irs 2011 tax forms Enter the result on line 13 of this worksheet. Irs 2011 tax forms Line 15. Irs 2011 tax forms   Include all the nonrefundable credits you expect to claim because of events that will occur during the period. Irs 2011 tax forms Note. Irs 2011 tax forms When figuring your credits for each period, annualize any item of income or deduction to figure each credit. Irs 2011 tax forms For example, if you need to use your AGI to figure a credit, use line 3 of Worksheet 2-9 to figure the credit for each column. Irs 2011 tax forms Line 18. Irs 2011 tax forms   Add your expected other taxes. Irs 2011 tax forms   Other taxes include the following. Irs 2011 tax forms Additional tax on early distributions from: An IRA or other qualified retirement plan, A tax-sheltered annuity, or A modified endowment contract entered into after June 20, 1988. Irs 2011 tax forms Household employment taxes if: You will have federal income tax withheld from wages, pensions, annuities, gambling winnings, or other income, or You would be required to make estimated tax payments even if you did not include household employment taxes when figuring your estimated tax. Irs 2011 tax forms Amounts on Form 1040 written on the line for “other taxes” (line 60 on the 2013 Form 1040). Irs 2011 tax forms But do not include recapture of a federal mortgage subsidy; tax on excess golden parachute payments; look-back interest due under section 167(g) or 460(b) of the Internal Revenue Code; excise tax on insider stock compensation from an expatriated corporation; uncollected social security, Medicare, or RRTA tax on tips or group-term life insurance; or additional tax on advance payments of health coverage tax credit when not eligible. Irs 2011 tax forms Repayment of the first-time homebuyer credit if the home will cease to be your main home in 2014. Irs 2011 tax forms See Form 5405 for exceptions. Irs 2011 tax forms Additional Medicare Tax. Irs 2011 tax forms A 0. Irs 2011 tax forms 9% Additional Medicare Tax applies to your combined Medicare wages and self-employment income and/or your RRTA compensation that exceeds the amount listed in the following chart, based on your filing status. Irs 2011 tax forms Filing Status Threshold Amount Married filing jointly $250,000 Married filing separately $125,000 Single $200,000 Head of household $200,000 Qualifying Widow(er) $200,000 Medicare wages and self-employment income are combined to determine if your income exceeds the threshold. Irs 2011 tax forms A self-employment loss should not be considered for purposes of this tax. Irs 2011 tax forms RRTA compensation should be separately compared to the threshold. Irs 2011 tax forms Your employer is responsible for withholding the 0. Irs 2011 tax forms 9% Additional Medicare Tax on Medicare wages or RRTA compensation it pays you in excess of $200,000 in 2014. Irs 2011 tax forms You should consider this withholding, if applicable, in determining whether you need to make an estimated payment. Irs 2011 tax forms For more information on Additional Medicare Tax, go to IRS. Irs 2011 tax forms gov and enter “Additional Medicare Tax” in the search box. Irs 2011 tax forms Net Investment Income Tax (NIIT). Irs 2011 tax forms The NIIT is 3. Irs 2011 tax forms 8% of the lesser of your net investment income or the excess of your modified adjusted gross income over a specified threshold amount. Irs 2011 tax forms Threshold amounts: Filing Status Threshold Amount Married filing jointly $250,000 Married filing separately $125,000 Single $200,000 Head of household $200,000 Qualifying Widow(er) $250,000 For more information on Net Investment Income Tax, go to IRS. Irs 2011 tax forms gov and enter “Net Investment Income Tax” in the search box. Irs 2011 tax forms Line 20. Irs 2011 tax forms   Include all the refundable credits (other than withholding credits) you can claim because of events that occurred during the period. Irs 2011 tax forms Note. Irs 2011 tax forms When figuring your refundable credits for each period, annualize any item of income or deduction used to figure each credit. Irs 2011 tax forms Line 29. Irs 2011 tax forms   If line 28 is smaller than line 25 and you are not certain of the estimate of your 2014 tax, you can avoid a penalty by entering the amount from line 25 on line 29. Irs 2011 tax forms Line 31. Irs 2011 tax forms   For each period, include estimated tax payments made and any excess social security and railroad retirement tax. Irs 2011 tax forms   Also include estimated federal income tax withholding. Irs 2011 tax forms One-fourth of your estimated withholding is considered withheld on the due date of each payment period. Irs 2011 tax forms To figure the amount to include on line 31 for each period, multiply your total expected withholding for 2014 by: 25% (. Irs 2011 tax forms 25) for the first period, 50% (. Irs 2011 tax forms 50) for the second period, 75% (. Irs 2011 tax forms 75) for the third period, and 100% (1. Irs 2011 tax forms 00) for the fourth period. Irs 2011 tax forms   However, you may choose to include your withholding according to the actual dates on which the amounts will be withheld. Irs 2011 tax forms For each period, include withholding made from the beginning of the period up to and including the payment due date. Irs 2011 tax forms You can make this choice separately for the taxes withheld from your wages and all other withholding. Irs 2011 tax forms For an explanation of what to include in withholding, see Total Estimated Tax Payments Needed—Line 16a , earlier. Irs 2011 tax forms Nonresident aliens. Irs 2011 tax forms   If you will file Form 1040NR and you do not receive wages as an employee subject to U. Irs 2011 tax forms S. Irs 2011 tax forms income tax withholding, the instructions for the worksheet are modified as follows. Irs 2011 tax forms Skip column (a). Irs 2011 tax forms On line 1, enter your income for the period that is effectively connected with a U. Irs 2011 tax forms S. Irs 2011 tax forms trade or business. Irs 2011 tax forms On line 21, increase your entry by the amount determined by multiplying your income for the period that is not effectively connected with a U. Irs 2011 tax forms S. Irs 2011 tax forms trade or business by the following. Irs 2011 tax forms 72% for column (b). Irs 2011 tax forms 45% for column (c). Irs 2011 tax forms 30% for column (d). Irs 2011 tax forms However, if you can use a treaty rate lower than 30%, use the percentages determined by multiplying your treaty rate by 2. Irs 2011 tax forms 4, 1. Irs 2011 tax forms 5, and 1, respectively. Irs 2011 tax forms On line 26, enter one-half of the amount from line 16c of the Form 1040-ES (NR) 2014 Estimated Tax Worksheet in column (b), and one-fourth in columns (c) and (d) of Worksheet 2-9. Irs 2011 tax forms On lines 24 and 27, skip column (b). Irs 2011 tax forms On line 31, if you do not use the actual withholding method, include one-half of your total expected withholding in column (b) and one-fourth in columns (c) and (d). Irs 2011 tax forms See Publication 519 for more information. Irs 2011 tax forms Estimated Tax Payments Not Required You do not have to pay estimated tax if your withholding in each payment period is at least as much as: One-fourth of your required annual payment, or Your required annualized income installment for that period. Irs 2011 tax forms You also do not have to pay estimated tax if you will pay enough through withholding to keep the amount you will owe with your return under $1,000. Irs 2011 tax forms How To Pay Estimated Tax There are several ways to pay estimated tax. Irs 2011 tax forms Credit an overpayment on your 2013 return to your 2014 estimated tax. Irs 2011 tax forms Pay by direct transfer from your bank account, or pay by credit or debit card using a pay-by-phone system or the Internet. Irs 2011 tax forms Send in your payment (check or money order) with a payment voucher from Form 1040-ES. Irs 2011 tax forms Credit an Overpayment If you show an overpayment of tax after completing your Form 1040 or Form 1040A for 2013, you can apply part or all of it to your estimated tax for 2014. Irs 2011 tax forms On Form 1040, or Form 1040A, enter the amount you want credited to your estimated tax rather than refunded. Irs 2011 tax forms Take the amount you have credited into account when figuring your estimated tax payments. Irs 2011 tax forms If you timely file your 2013 return, treat the credit as a payment made on April 15, 2014. Irs 2011 tax forms If you are a beneficiary of an estate or trust, and the trustee elects to credit 2014 trust payments of estimated tax to you, you can treat the amount credited as paid by you on January 15, 2015. Irs 2011 tax forms If you choose to have an overpayment of tax credited to your estimated tax, you cannot have any of that amount refunded to you until you file your tax return for the following year. Irs 2011 tax forms You also cannot use that overpayment in any other way. Irs 2011 tax forms Example. Irs 2011 tax forms When Kathleen finished filling out her 2013 tax return, she saw that she had overpaid her taxes by $750. Irs 2011 tax forms Kathleen knew she would owe additional tax in 2014. Irs 2011 tax forms She credited $600 of the overpayment to her 2014 estimated tax and had the remaining $150 refunded to her. Irs 2011 tax forms In September, she amended her 2013 return by filing Form 1040X, Amended U. Irs 2011 tax forms S. Irs 2011 tax forms Individual Income Tax Return. Irs 2011 tax forms It turned out that she owed $250 more in tax than she had thought. Irs 2011 tax forms This reduced her 2013 overpayment from $750 to $500. Irs 2011 tax forms Because the $750 had already been applied to her 2014 estimated tax or refunded to her, the IRS billed her for the additional $250 she owed, plus penalties and interest. Irs 2011 tax forms Kathleen could not use any of the $600 she had credited to her 2014 estimated tax to pay this bill. Irs 2011 tax forms Pay Online Paying online is convenient and secure and helps make sure we get your payments on time. Irs 2011 tax forms You can make your estimated tax payments online when you e-file or at any time during the year. Irs 2011 tax forms You can pay using either of the following electronic payment methods. Irs 2011 tax forms Direct transfer from your bank account. Irs 2011 tax forms Credit or debit card. Irs 2011 tax forms To pay your taxes online or for more information, go to www. Irs 2011 tax forms irs. Irs 2011 tax forms gov/e-pay. Irs 2011 tax forms Pay by Phone Paying by phone is another safe and secure method of paying electronically. Irs 2011 tax forms Use one of the following methods. Irs 2011 tax forms Direct transfer from your bank account. Irs 2011 tax forms Credit or debit card. Irs 2011 tax forms To pay by direct transfer from your bank account, call EFTPS Customer Service at 1-800-555-4477 (English), 1-800-244-4829 (Espanol), or TTY/TDD 1-800-733-4829. Irs 2011 tax forms To pay using a credit or debit card, you can call one of the following service providers. Irs 2011 tax forms There is a convenience fee charged by these providers that varies by provider, card type, and payment amount. Irs 2011 tax forms WorldPay 1-888-9-PAY-TAXTM (1-888-972-9829) www. Irs 2011 tax forms payUSAtax. Irs 2011 tax forms com Official Payments Corporation 1-888-UPAY-TAXTM (1-888-872-9829) www. Irs 2011 tax forms officialpayments. Irs 2011 tax forms com Link2GOV Corporation 1-888-PAY-1040TM (1-888-729-1040) www. Irs 2011 tax forms PAY1040. Irs 2011 tax forms com For the latest details on how to pay by phone, go to www. Irs 2011 tax forms irs. Irs 2011 tax forms gov/e-pay. Irs 2011 tax forms Pay by Check or Money Order Using the Estimated Tax Payment Voucher Each payment of estimated tax by check or money order must be accompanied by a payment voucher from Form 1040-ES. Irs 2011 tax forms If you use your own envelopes (and not the window envelope that comes with the 1040-ES package), make sure you mail your payment vouchers to the address shown in the Form 1040-ES instructions for the place where you live. Irs 2011 tax forms Do not use the address shown in the Form 1040 or Form 1040A instructions. Irs 2011 tax forms If you did not pay estimated tax last year, get a copy of Form 1040-ES from the IRS (see chapter 5). Irs 2011 tax forms Follow the instructions to make sure you use the vouchers correctly. Irs 2011 tax forms Joint estimated tax payments. Irs 2011 tax forms    If you file a joint return and are making joint estimated tax payments, enter the names and social security numbers on the payment voucher in the same order as they will appear on the joint return. Irs 2011 tax forms Change of address. Irs 2011 tax forms    You must notify the IRS if you are making estimated tax payments and you changed your address during the year. Irs 2011 tax forms Complete Form 8822, Change of Address, and mail it to the address shown in the instructions for that form. Irs 2011 tax forms Worksheets for Chapter 2 Use the following worksheets and tables to figure your correct estimated tax. Irs 2011 tax forms IF you need. Irs 2011 tax forms . Irs 2011 tax forms . Irs 2011 tax forms THEN use. Irs 2011 tax forms . Irs 2011 tax forms . Irs 2011 tax forms 2014 Tax Rate Schedules   the 2014 Estimated Tax Worksheet Worksheet 2-1 to estimate your taxable social security and railroad retirement benefits—line 1 of ES Worksheet (or Annualized ES Worksheet (Worksheet 2-9)) Worksheet 2-2 to estimate your self-employment (SE) tax and your deduction for SE tax—lines 1 and 11 of ES Worksheet (lines 1 and 17 of Annualized ES Worksheet (Worksheet 2-9)) Worksheet 2-3 to estimate your standard deduction—line 2 of ES Worksheet (line 7 of Annualized ES Worksheet (Worksheet 2-9)) Worksheet 2-4 to reduce your itemized deductions because your estimated AGI is more than $152,525—line 2 of ES Worksheet Worksheet 2-5 to reduce your exemption amount because your estimated AGI is more than $152,525—line 4 of ES Worksheet Worksheet 2-6 to estimate your income tax if line 1 of your ES Worksheet includes a net capital gain or qualified dividends—line 6 of ES Worksheet Worksheet 2-7 to estimate your income tax if you expect to claim a foreign earned income exclusion or foreign housing exclusion or deduction on Form 2555 or Form 2555-EZ—line 6 of ES Worksheet Worksheet 2-8 the 2014 Annualized Estimated Tax Worksheet (Annualized ES Worksheet) Worksheet 2-9 to reduce your itemized deductions because your estimated annualized AGI is more than $152,525—line 6 of Annualized ES Worksheet Worksheet 2-10 to reduce your exemption amount because your estimated annualized AGI is more than $152,525—line 10 of Annualized ES Worksheet Worksheet 2-11 to estimate your income tax if line 1 of your Annualized ES Worksheet includes a net capital gain or qualified dividends—line 12 of Annualized ES Worksheet Worksheet 2-12 to estimate your income tax if you expect to claim a foreign earned income exclusion or foreign housing exclusion or deduction on Form 2555 or Form 2555-EZ—line 12 of Annualized ES Worksheet Worksheet 2-13 to refigure (amend) your estimated tax during the year Worksheet 2-14 2014 Tax Rate Schedules Do not use these Tax Rate Schedules to figure your 2013 taxes. Irs 2011 tax forms Use them only to figure your 2014 estimated taxes. Irs 2011 tax forms Schedule X—Use if your 2014 filing status is  Single Schedule Z—Use if your 2014 filing status is Head of household If line 5 is: The tax is:     If line 5 is: The tax is:     Over— But not  over—         of the  amount  over— Over— But not  over—         of the  amount  over— $0 $9,075     10. Irs 2011 tax forms 0%   $0 $0 $12,950     10. Irs 2011 tax forms 0%   $0 9,075 36,900 $907. Irs 2011 tax forms 50 + 15. Irs 2011 tax forms 0%   9,075 12,950 49,400 $1,295. Irs 2011 tax forms 00 + 15. Irs 2011 tax forms 0%   12,950 36,900 89,350 5,081. Irs 2011 tax forms 25 + 25. Irs 2011 tax forms 0%   36,900 49,400 127,550 6,762. Irs 2011 tax forms 50 + 25. Irs 2011 tax forms 0%   49,400 89,350 186,350 18,193. Irs 2011 tax forms 75 + 28. Irs 2011 tax forms 0%   89,350 127,550 206,600 26,300. Irs 2011 tax forms 00 + 28. Irs 2011 tax forms 0%   127,550 186,350 405,100 45,353. Irs 2011 tax forms 75 + 33. Irs 2011 tax forms 0%   186,350 206,600 405,100 48,434. Irs 2011 tax forms 00 + 33. Irs 2011 tax forms 0%   206,600 405,100 406,750 117,541. Irs 2011 tax forms 25 + 35. Irs 2011 tax forms 0%   405,100 405,100 432,200 113,939. Irs 2011 tax forms 00 + 35. Irs 2011 tax forms 0%   405,100 406,750 - - - - - - 118,118. Irs 2011 tax forms 75 + 39. Irs 2011 tax forms 6%   406,750 432,200 - - - - - - 123,424. Irs 2011 tax forms 00 + 39. Irs 2011 tax forms 6%   432,200 Schedule Y-1—Use if your 2014 filing status is Married filing jointly or Qualifying widow(er) Schedule Y-2—Use if your 2014 filing status is  Married filing separately If line 5 is: The tax is:     If line 5 is: The tax is:     Over— But not  over—         of the  amount  over— Over— But not  over—         of the  amount  over— $0 $18,150     10. Irs 2011 tax forms 0%   $0 $0 $9,075     10. Irs 2011 tax forms 0%   $0 18,150 73,800 $1,815. Irs 2011 tax forms 00 + 15. Irs 2011 tax forms 0%   18,150 9,075 36,900 $907. Irs 2011 tax forms 50 + 15. Irs 2011 tax forms 0%   9,075 73,800 148,850 10,162. Irs 2011 tax forms 50 + 25. Irs 2011 tax forms 0%   73,800 36,900 74,425 5,081. Irs 2011 tax forms 25 + 25. Irs 2011 tax forms 0%   36,900 148,850 226,850 28,925. Irs 2011 tax forms 00 + 28. Irs 2011 tax forms 0%   148,850 74,425 113,425 14,462. Irs 2011 tax forms 50 + 28. Irs 2011 tax forms 0%   74,425 226,850 405,100 50,765. Irs 2011 tax forms 00 + 33. Irs 2011 tax forms 0%   226,850 113,425 202,550 25,382. Irs 2011 tax forms 50 + 33. Irs 2011 tax forms 0%   113,425 405,100 457,600 109,587. Irs 2011 tax forms 50 + 35. Irs 2011 tax forms 0%   405,100 202,550 228,800 54,793. Irs 2011 tax forms 75 + 35. Irs 2011 tax forms 0%   202,550 457,600 - - - - - - 127,962. Irs 2011 tax forms 50 + 39. Irs 2011 tax forms 6%   457,600 228,800 - - - - - - 63,981. Irs 2011 tax forms 25 + 39. Irs 2011 tax forms 6%   228,800                             Worksheet 2-1. Irs 2011 tax forms 2014 Estimated Tax Worksheet When this worksheet refers you to instructions, you can find those instructions in the Instructions for 2014 Form 1040-ES. Irs 2011 tax forms 1 Adjusted gross income you expect in 2014 (see instructions) 1     2 If you plan to itemize deductions, enter the estimated total of your itemized deductions. Irs 2011 tax forms  Caution: If line 1 is over $152,525, your deduction may be reduced. Irs 2011 tax forms See Worksheet 2-5. Irs 2011 tax forms If you do not plan to itemize deductions, enter your standard deduction. Irs 2011 tax forms 2     3 Subtract line 2 from line 1 3     4 Exemptions. Irs 2011 tax forms Multiply $3,950 by the number of personal exemptions. Irs 2011 tax forms  Caution: If line 1 is over $152,525, the amount of your personal exemptions may be limited. Irs 2011 tax forms See Worksheet 2-6. Irs 2011 tax forms 4     5 Subtract line 4 from line 3 5     6 Tax. Irs 2011 tax forms Figure your tax on the amount on line 5 by using the 2014 Tax Rate Schedules Caution: If you will have qualified dividends or a net capital gain, or expect to exclude or deduct foreign earned income or housing, see Worksheets 2-7 and 2-8 to figure the tax 6     7 Alternative minimum tax from Form 6251 or included on Form 1040A, line 28 7     8 Add lines 6 and 7. Irs 2011 tax forms Add to this amount any other taxes you expect to include in the total on Form 1040, line 44 8     9 Credits (see instructions). Irs 2011 tax forms Do not include any income tax withholding on this line 9     10 Subtract line 9 from line 8. Irs 2011 tax forms If zero or less, enter -0- 10     11 Self-employment tax (see instructions) 11     12 Other taxes including, if applicable, Additional Medicare Tax and/or NIIT (see instructions) 12     13a Add lines 10 through 12 13a     b Earned income credit, additional child tax credit, fuel tax credit, and refundable American opportunity credit 13b     c Total 2014 estimated tax. Irs 2011 tax forms Subtract line 13b from line 13a. Irs 2011 tax forms If zero or less, enter -0- ▶ 13c     14a Multiply line 13c by 90% (662/3% for farmers and fishermen) 14a           b Required annual payment based on prior year's tax (see instructions) 14b           c Required annual payment to avoid a penalty. Irs 2011 tax forms Enter the smaller of line 14a or 14b ▶ 14c        Caution: Generally, if you do not prepay (through income tax withholding and estimated tax payments) at least the amount on line 14c, you may owe a penalty for not paying enough estimated tax. Irs 2011 tax forms To avoid a penalty, make sure your estimate on line 13c is as accurate as possible. Irs 2011 tax forms Even if you pay the required annual payment, you may still owe tax when you file your return. Irs 2011 tax forms If you prefer, you can pay the amount shown on line 13c. Irs 2011 tax forms                         15 Income tax withheld and estimated to be withheld during 2014 (including income tax withholding on pensions, annuities, certain deferred income, etc. Irs 2011 tax forms ) 15     16a Subtract line 15 from line 14c 16a             Is the result zero or less? □ Yes. Irs 2011 tax forms Stop here. Irs 2011 tax forms You are not required to make estimated tax payments. Irs 2011 tax forms  □ No. Irs 2011 tax forms Go to line 16b. Irs 2011 tax forms             b Subtract line 15 from line 13c 16b             Is the result less than $1,000? □ Yes. Irs 2011 tax forms Stop here. Irs 2011 tax forms You are not required to make estimated tax payments. Irs 2011 tax forms  □ No. Irs 2011 tax forms Go to line 17 to figure your required payment. Irs 2011 tax forms                         17 If the first payment you are required to make is due April 15, 2014, enter ¼ of line 16a (minus any 2013 overpayment that you are applying to this installment) here, and on your estimated tax payment voucher(s) if you are paying by check or money order 17     Worksheet 2-2. Irs 2011 tax forms 2014 Estimated Tax Worksheet—Line 1 Estimated Taxable Social Security and Railroad Retirement Benefits Note. Irs 2011 tax forms If you are using this worksheet to estimate your taxable social security or railroad retirement benefits for Worksheet 2-9, 2014 Annualized Estimated Tax Worksheet, multiply the expected amount of benefits for each period by the annualization amount shown on Worksheet 2-9, line 2, for the same period before entering it on line 1 below. Irs 2011 tax forms     1. Irs 2011 tax forms Enter your expected social security and railroad retirement benefits 1. Irs 2011 tax forms   2. Irs 2011 tax forms Enter one-half of line 1 2. Irs 2011 tax forms   3. Irs 2011 tax forms Enter your expected total income. Irs 2011 tax forms Do not include any social security and railroad retirement benefits, nontaxable interest income, nontaxable IRA distributions, or nontaxable pension distributions 3. Irs 2011 tax forms   4. Irs 2011 tax forms Enter your expected nontaxable interest income 4. Irs 2011 tax forms   5. Irs 2011 tax forms Enter (as a positive amount) the total of any expected exclusions or deductions for: U. Irs 2011 tax forms S. Irs 2011 tax forms savings bond interest used for higher education expenses (Form 8815) Employer-provided adoption benefits (Form 8839) Foreign earned income or housing (Form 2555 or 2555-EZ) Income by bona fide residents of American Samoa (Form 4563) or Puerto Rico 5. Irs 2011 tax forms   6. Irs 2011 tax forms Add lines 2, 3, 4, and 5 6. Irs 2011 tax forms   7. Irs 2011 tax forms Enter your expected adjustments to income. Irs 2011 tax forms Do not include any student loan interest deduction 7. Irs 2011 tax forms   8. Irs 2011 tax forms Subtract line 7 from line 6. Irs 2011 tax forms If zero or less, stop here. Irs 2011 tax forms  Note. Irs 2011 tax forms Do not include any social security or railroad retirement benefits in the amount on line 1 of your 2014 Estimated Tax Worksheet (Worksheet 2-1) (or Annualized Estimated Tax Worksheet (Worksheet 2-9)) 8. Irs 2011 tax forms   9. Irs 2011 tax forms Enter $25,000 ($32,000 if you expect to file married filing jointly; $0 if you expect to file married filing separately and expect to live with your spouse at any time during the year) 9. Irs 2011 tax forms   10. Irs 2011 tax forms Subtract line 9 from line 8. Irs 2011 tax forms If zero or less, stop here. Irs 2011 tax forms  Note. Irs 2011 tax forms Do not include any social security or railroad retirement benefits in the amount on line 1 of your Worksheet 2-1 (or Annualized Estimated Tax Worksheet (Worksheet 2-9)) 10. Irs 2011 tax forms   11. Irs 2011 tax forms Enter $9,000 ($12,000 if you expect to file married filing jointly; $0 if you expect to file married filing separately and expect to live with your spouse at any time during the year) 11. Irs 2011 tax forms   12. Irs 2011 tax forms Subtract line 11 from line 10. Irs 2011 tax forms If zero or less, enter -0- 12. Irs 2011 tax forms   13. Irs 2011 tax forms Enter the smaller of line 10 or line 11 13. Irs 2011 tax forms   14. Irs 2011 tax forms Enter one-half of line 13 14. Irs 2011 tax forms   15
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The Irs 2011 Tax Forms

Irs 2011 tax forms Publication 516 - Introductory Material Table of Contents Future Developments What's New Reminders IntroductionOrdering forms and publications. Irs 2011 tax forms Tax questions. Irs 2011 tax forms Useful Items - You may want to see: Future Developments For the latest information about developments related to Publication 516, such as treaties effective after it was published, go to www. Irs 2011 tax forms irs. Irs 2011 tax forms gov/pub516. Irs 2011 tax forms What's New U. Irs 2011 tax forms S. Irs 2011 tax forms tax treaties and foreign tax laws. Irs 2011 tax forms  This publication has been expanded to cover U. Irs 2011 tax forms S. Irs 2011 tax forms tax treaties and compliance with foreign tax laws. Irs 2011 tax forms Reminders Combat zone participants. Irs 2011 tax forms  If you were a civilian who served in a combat zone or qualified hazardous duty area in support of the U. Irs 2011 tax forms S. Irs 2011 tax forms Armed Forces, you can get certain extensions of deadlines for filing tax returns, paying taxes, filing claims for refund, and doing certain other tax-related acts. Irs 2011 tax forms For details, see Publication 3, Armed Forces' Tax Guide. Irs 2011 tax forms Death due to terrorist or military action. Irs 2011 tax forms  U. Irs 2011 tax forms S. Irs 2011 tax forms income taxes are forgiven for a U. Irs 2011 tax forms S. Irs 2011 tax forms Government civilian employee who dies as a result of wounds or injuries incurred while employed by the U. Irs 2011 tax forms S. Irs 2011 tax forms Government. Irs 2011 tax forms The wounds or injuries must have been caused by terrorist or military action directed against the United States or its allies. Irs 2011 tax forms The taxes are forgiven for the deceased employee's tax years beginning with the year immediately before the year in which the wounds or injury occurred and ending with the year of death. Irs 2011 tax forms If the deceased government employee and the employee's spouse filed a joint return, only the decedent's part of the joint tax liability is forgiven. Irs 2011 tax forms For additional details, see Publication 559, Survivors, Executors, and Administrators. Irs 2011 tax forms Form 8938. Irs 2011 tax forms  If you had foreign financial assets in 2012, you may have to file Form 8938 with your return. Irs 2011 tax forms See Foreign Bank Accounts, later. Irs 2011 tax forms Introduction If you are a U. Irs 2011 tax forms S. Irs 2011 tax forms citizen working for the U. Irs 2011 tax forms S. Irs 2011 tax forms Government, including the foreign service, and you are stationed abroad, your income tax filing requirements are generally the same as those for citizens and residents living in the United States. Irs 2011 tax forms You are taxed on your worldwide income, even though you live and work abroad. Irs 2011 tax forms However, you may receive certain allowances and have certain expenses that you generally do not have while living in the United States. Irs 2011 tax forms This publication explains: Many of the allowances, reimbursements, and property sales you are likely to have, and whether you must report them as income on your tax return, and Many of the expenses you are likely to have, such as moving expenses and foreign taxes, and whether you can deduct them on your tax return. Irs 2011 tax forms U. Irs 2011 tax forms S. Irs 2011 tax forms possessions. Irs 2011 tax forms   This publication does not cover the rules that apply if you are stationed in American Samoa, Guam, the Commonwealth of the Northern Mariana Islands, the Virgin Islands, or Puerto Rico. Irs 2011 tax forms That information is in Publication 570, Tax Guide for Individuals With Income From U. Irs 2011 tax forms S. Irs 2011 tax forms Possessions. Irs 2011 tax forms Comments and suggestions. Irs 2011 tax forms   We welcome your comments about this publication and your suggestions for future editions. Irs 2011 tax forms   You can write to us at the following address: Internal Revenue Service Business Forms and Publications Branch SE:W:CAR:MP:T:B 1111 Constitution Ave. Irs 2011 tax forms NW, IR-6526 Washington, DC 20224   We respond to many letters by telephone. Irs 2011 tax forms Therefore, it would be helpful if you would include your daytime phone number, including the area code, in your correspondence. Irs 2011 tax forms   You can email us at taxforms@irs. Irs 2011 tax forms gov. Irs 2011 tax forms Please put “Publications Comment” on the subject line. Irs 2011 tax forms You can also send us comments from www. Irs 2011 tax forms irs. Irs 2011 tax forms gov/formspubs/. Irs 2011 tax forms Select “Comment on Tax Forms and Publications” under “Information about. Irs 2011 tax forms ”   Although we cannot respond individually to each comment received, we do appreciate your feedback and will consider your comments as we revise our tax products. Irs 2011 tax forms Ordering forms and publications. Irs 2011 tax forms   Visit www. Irs 2011 tax forms irs. Irs 2011 tax forms gov/formspubs/ to download forms and publications, call 1-800-829-3676, or write to the address below and receive a response within 10 days after your request is received. Irs 2011 tax forms Internal Revenue Service 1201 N. Irs 2011 tax forms Mitsubishi Motorway Bloomington, IL 61705-6613 Tax questions. Irs 2011 tax forms   If you have a tax question, check the information available on IRS. Irs 2011 tax forms gov or call 1-800-829-1040. Irs 2011 tax forms We cannot answer tax questions sent to either of the above addresses. Irs 2011 tax forms Useful Items - You may want to see: Publication 54 Tax Guide for U. Irs 2011 tax forms S. Irs 2011 tax forms Citizens and Resident Aliens Abroad 463 Travel, Entertainment, Gift, and Car Expenses 514 Foreign Tax Credit for Individuals 519 U. Irs 2011 tax forms S. Irs 2011 tax forms Tax Guide for Aliens 521 Moving Expenses 523 Selling Your Home Form (and Instructions) Schedule A (Form 1040) Itemized Deductions 1116 Foreign Tax Credit 2106 Employee Business Expenses 2106-EZ Unreimbursed Employee Business Expenses 3903 Moving Expenses 4868 Application for Automatic Extension of Time To File U. Irs 2011 tax forms S. Irs 2011 tax forms Individual Income Tax Return 8938 Statement of Specified Foreign Financial Assets TD F 90-22. Irs 2011 tax forms 1 Report of Foreign Bank and Financial Accounts See How To Get Tax Help near the end of this publication, for information about getting these publications and forms. Irs 2011 tax forms Prev  Up  Next   Home   More Online Publications