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Irs Tax Forms 2012 1040a

H&r BlockWebsite Efile Past Year Tax ReturnsWhere Can I File My 2010 Taxes For Free2011 Amended Tax FormTax PreparationIrs Forms 2012Amend 2012 Tax ReturnHelp Filling Out 1040x1040 Ez FormH & R Block Free Tax FilingE FileH&r Block CouponsForm 1040 Schedule A1040 Ez Filing1040ezForm 1040ezHow To File An Amendment On My TaxesNew TaxIrs Gov 1040ezFiling An Amended Tax ReturnWww Freetaxhelp ComRi 1040nrE File State Income TaxHow To File 1040 Ez Form Online1040ez BookIrs Forms 1040State Tax RatesNy State Tax Forms 2011Amending Tax1040ez 2013 InstructionsE File 2011 Tax Return In 20131099ez2013 Form 1040ez InstructionsAmending My 2011 Tax ReturnTax Forms 2011 IrsCan You E File 2012 Taxes NowIrs Form 1040x 2013 Tax Return1040x Form Instructions1040ez 2012 FormTax Return For 2012

Irs Tax Forms 2012 1040a

Irs tax forms 2012 1040a Part Four -   Adjustments to Income The three chapters in this part discuss some of the adjustments to income that you can deduct in figuring your adjusted gross income. Irs tax forms 2012 1040a These chapters cover: Contributions you make to traditional individual retirement arrangements (IRAs) — chapter 17, Alimony you pay — chapter 18, and Student loan interest you pay — chapter 19. Irs tax forms 2012 1040a Other adjustments to income are discussed elsewhere. Irs tax forms 2012 1040a See Table V below. Irs tax forms 2012 1040a Table V. Irs tax forms 2012 1040a Other Adjustments to Income  Use this table to find information about other adjustments to income not covered in this part of the publication. Irs tax forms 2012 1040a IF you are looking for more information about the deduction for. Irs tax forms 2012 1040a . Irs tax forms 2012 1040a . Irs tax forms 2012 1040a THEN see. Irs tax forms 2012 1040a . Irs tax forms 2012 1040a . Irs tax forms 2012 1040a Certain business expenses of reservists, performing artists, and fee-basis officials Chapter 26. Irs tax forms 2012 1040a Contributions to a health savings account Publication 969, Health Savings Accounts and Other Tax-Favored Health Plans. Irs tax forms 2012 1040a Moving expenses Publication 521, Moving Expenses. Irs tax forms 2012 1040a Part of your self-employment tax Chapter 22. Irs tax forms 2012 1040a Self-employed health insurance Chapter 21. Irs tax forms 2012 1040a Payments to self-employed SEP, SIMPLE, and qualified plans Publication 560, Retirement Plans for Small Business (SEP, SIMPLE, and Qualified Plans). Irs tax forms 2012 1040a Penalty on the early withdrawal of savings Chapter 7. Irs tax forms 2012 1040a Contributions to an Archer MSA Publication 969. Irs tax forms 2012 1040a Reforestation amortization or expense Chapters 7 and 8 of Publication 535, Business Expenses. Irs tax forms 2012 1040a Contributions to Internal Revenue Code section 501(c)(18)(D) pension plans Publication 525, Taxable and Nontaxable Income. Irs tax forms 2012 1040a Expenses from the rental of personal property Chapter 12. Irs tax forms 2012 1040a Certain required repayments of supplemental unemployment benefits (sub-pay) Chapter 12. Irs tax forms 2012 1040a Foreign housing costs Chapter 4 of Publication 54, Tax Guide for U. Irs tax forms 2012 1040a S. Irs tax forms 2012 1040a Citizens and Resident Aliens Abroad. Irs tax forms 2012 1040a Jury duty pay given to your employer Chapter 12. Irs tax forms 2012 1040a Contributions by certain chaplains to Internal Revenue Code section 403(b) plans Publication 517, Social Security and Other Information for Members of the Clergy and Religious Workers. Irs tax forms 2012 1040a Attorney fees and certain costs for actions involving certain unlawful discrimination claims or awards to whistleblowers Publication 525. Irs tax forms 2012 1040a Domestic production activities deduction Form 8903, Domestic Production Activities Deduction. Irs tax forms 2012 1040a Table of Contents 17. Irs tax forms 2012 1040a   Individual Retirement Arrangements (IRAs)What's New Reminders Introduction Useful Items - You may want to see: Traditional IRAsWho Can Open a Traditional IRA? When and How Can a Traditional IRA Be Opened? How Much Can Be Contributed? When Can Contributions Be Made? How Much Can You Deduct? Nondeductible Contributions Inherited IRAs Can You Move Retirement Plan Assets? When Can You Withdraw or Use IRA Assets? When Must You Withdraw IRA Assets? (Required Minimum Distributions) Are Distributions Taxable? What Acts Result in Penalties or Additional Taxes? Roth IRAsWhat Is a Roth IRA? When Can a Roth IRA Be Opened? Can You Contribute to a Roth IRA? Can You Move Amounts Into a Roth IRA? Are Distributions Taxable? 18. Irs tax forms 2012 1040a   AlimonyIntroductionSpouse or former spouse. Irs tax forms 2012 1040a Divorce or separation instrument. Irs tax forms 2012 1040a Useful Items - You may want to see: General RulesMortgage payments. Irs tax forms 2012 1040a Taxes and insurance. Irs tax forms 2012 1040a Other payments to a third party. Irs tax forms 2012 1040a Instruments Executed After 1984Payments to a third party. Irs tax forms 2012 1040a Exception. Irs tax forms 2012 1040a Substitute payments. Irs tax forms 2012 1040a Specifically designated as child support. Irs tax forms 2012 1040a Contingency relating to your child. Irs tax forms 2012 1040a Clearly associated with a contingency. Irs tax forms 2012 1040a How To Deduct Alimony Paid How To Report Alimony Received Recapture Rule 19. Irs tax forms 2012 1040a   Education- Related AdjustmentsIntroduction Useful Items - You may want to see: Student Loan Interest DeductionStudent Loan Interest Defined Can You Claim the Deduction How Much Can You Deduct How Do You Figure the Deduction Tuition and Fees DeductionCan You Claim the Deduction What Expenses Qualify Who Is an Eligible Student Who Can Claim a Dependent's Expenses How Much Can You Deduct Educator Expenses Prev  Up  Next   Home   More Online Publications

Internal Revenue Bulletin:  2014-9 

February 24, 2014 

Notice 2014–10

Section 5000A Transition Relief for Individuals with Certain Government-Sponsored Limited-Benefit Health Coverage


This notice provides relief from the individual shared responsibility payment required under § 5000A of the Internal Revenue Code for months in 2014 in which individuals have, under Medicaid and chapter 55 of Title 10, U.S.C., limited-benefit health coverage that is not minimum essential coverage.

BACKGROUND

For each month beginning after December 31, 2013, § 5000A requires individuals to either maintain minimum essential coverage for themselves and any nonexempt family members, qualify for an exemption, or include an individual shared responsibility payment with their Federal income tax return. A taxpayer is liable under § 5000A for any nonexempt individual whom the taxpayer may claim as a dependent.

Under § 5000A(f)(1)(A), minimum essential coverage includes coverage under certain specified government-sponsored programs (“government-sponsored minimum essential coverage”). On August 30, 2013, the Treasury Department and the Internal Revenue Service (IRS) published final regulations under § 5000A. The final regulations provide that government-sponsored minimum essential coverage includes coverage under the Medicaid program under Title XIX of the Social Security Act (42 U.S.C. 1396 and following sections), other than the following limited coverage under Medicaid:

optional coverage of family planning services under section 1902(a)(10)(A)(ii)(XXI) of the Social Security Act (42 U.S.C. 1396a(a)(10)(A)(ii)(XXI)) (“family planning services Medicaid”), optional coverage of tuberculosis-related services under section 1902(a)(10)(A)(ii)(XII) of the Social Security Act (42 U.S.C. 1396a(a)(10)(A)(ii)(XII) (“tuberculosis-related services Medicaid”), coverage of pregnancy-related services under section 1902(a)(10)(A)(i)(IV) and (a)(10)(A)(ii)(IX) of the Social Security Act (42 U.S.C. 1396a(a)(10)(A)(i)(IV), (a)(10)(A)(ii)(IX)) (“pregnancy-related Medicaid”), and coverage limited to treatment of emergency medical conditions in accordance with 8 U.S.C. 1611(b)(1)(A), as authorized by section 1903(v) of the Social Security Act (42 U.S.C. 1396b(v)) (“emergency medical conditions Medicaid”). The final § 5000A regulations also provide that government-sponsored minimum essential coverage includes medical coverage under chapter 55 of Title 10, U.S.C., including coverage under the TRICARE program.

The final § 5000A regulations reserve on whether certain government-sponsored programs that provide limited benefits are minimum essential coverage, including (i) coverage authorized under section 1115 of the Social Security Act (“Section 1115 demonstration projects”); (ii) coverage for medically needy individuals, see section 1902(a)(10)(C) of the Social Security Act (42 U.S.C. 1396a(a)(10)(C)) and 42 CFR 435.300 and following sections; (iii) coverage under section 1079(a), 1086(c)(1), or 1086(d)(1) of Title 10, U.S.C., for certain individuals who are excluded from TRICARE coverage for health care services from private sector providers and only eligible for space available care in a facility for the uniformed services (“space available care”); and (iv) coverage under sections 1074a and 1074b of Title 10, U.S.C., for individuals not on active duty who are entitled to episodic care for an injury, illness, or disease incurred or aggravated in the line of duty (“line-of-duty care”). See § 1.5000A–2(b)(2) (78 FR 53646, 53658).

The preamble to the final § 5000A regulations indicates that future guidance will provide that the government-sponsored limited-benefit coverage reserved on in the final § 5000A regulations is not minimum essential coverage. However, the preamble to the final § 5000A regulations also indicates that, if future rulemaking clarifies that such limited-benefit coverage is not minimum essential coverage, individuals with that coverage for a month in 2014 will not be subject to the § 5000A individual shared responsibility payment for that month. See T.D. 9632 (78 FR 53646, 53648–53650).

Proposed regulations (REG–141036–13) published concurrently with this notice provide that coverage under certain Section 1115 demonstration projects authorized under section 1115(a)(2) of the Social Security Act (42 U.S.C. 1315(a)(2)), coverage for medically needy individuals, space available care, and line-of-duty care is not government-sponsored minimum essential coverage.

DISCUSSION

Individuals enrolled in family planning services Medicaid, tuberculosis-related services Medicaid, pregnancy-related Medicaid, emergency medical conditions Medicaid, certain Section 1115 demonstration projects, coverage for medically needy individuals, space available care, or line-of-duty care may not know when enrolling for the 2014 coverage year that such coverage is not minimum essential coverage. Accordingly, to provide relief to individuals in this situation (or to taxpayers who are liable under § 5000A for other individuals in this situation), and consistent with the preamble to the final regulations, the § 5000A shared responsibility payment is not imposed with respect to an individual for months in 2014 when the individual has coverage under family planning services Medicaid, tuberculosis-related services Medicaid, pregnancy-related Medicaid, emergency medical conditions Medicaid, a Section 1115 demonstration project authorized under section 1115(a)(2) of the Social Security Act (42 U.S.C. 1315(a)(2)), coverage for medically needy individuals, space available care, or line-of-duty care.

The relief provided by this notice applies only for determining a taxpayer’s § 5000A individual shared responsibility payment for not maintaining minimum essential coverage in 2014. Solely for the purpose of determining whether a period without coverage qualifies as a short coverage gap described in § 5000A(e)(4), an individual will be treated as having minimum essential coverage for any month in 2014 when that individual is eligible for the transition relief provided by this notice.

DRAFTING INFORMATION

The principal author of this notice is John B. Lovelace of the Office of Associate Chief Counsel (Income Tax & Accounting). For further information regarding this notice contact Mr. Lovelace at (202) 317-7006 (not a toll-free number).


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The Irs Tax Forms 2012 1040a

Irs tax forms 2012 1040a 3. Irs tax forms 2012 1040a   Credit for Withholding and Estimated Tax for 2013 Table of Contents Introduction Topics - This chapter discusses: WithholdingForm W-2 Form W-2G The 1099 Series Form Not Correct Form Received After Filing Separate Returns Fiscal Years (FY) Estimated TaxSeparate Returns Divorced Taxpayers Excess Social Security or Railroad Retirement Tax WithholdingJoint returns. Irs tax forms 2012 1040a Worksheet for Nonrailroad Employees Worksheets for Railroad Employees Introduction When you file your 2013 income tax return, take credit for all the income tax and excess social security or railroad retirement tax withheld from your salary, wages, pensions, etc. Irs tax forms 2012 1040a Also take credit for the estimated tax you paid for 2013. Irs tax forms 2012 1040a These credits are subtracted from your total tax. Irs tax forms 2012 1040a Because these credits are refundable, you should file a return and claim these credits, even if you do not owe tax. Irs tax forms 2012 1040a If the total of your withholding and your estimated tax payments for any payment period is less than the amount you needed to pay by the due date for that period, you may be charged a penalty, even if the total of these credits is more than your tax for the year. Irs tax forms 2012 1040a Topics - This chapter discusses: How to take credit for withholding, How to take credit for estimated taxes you paid, and How to take credit for excess social security, Medicare, or railroad retirement tax withholding. Irs tax forms 2012 1040a Withholding If you had income tax withheld during 2013, you generally should be sent a statement by January 31, 2014, showing your income and the tax withheld. Irs tax forms 2012 1040a Depending on the source of your income, you will receive: Form W-2, Wage and Tax Statement, Form W-2G, Certain Gambling Winnings, or A form in the 1099 series. Irs tax forms 2012 1040a Form W-2 Your employer is required to provide or send Form W-2 to you no later than January 31, 2014. Irs tax forms 2012 1040a You should receive a separate Form W-2 from each employer you worked for. Irs tax forms 2012 1040a If you stopped working before the end of 2013, your employer could have given you your Form W-2 at any time after you stopped working. Irs tax forms 2012 1040a However, your employer must provide or send it to you by January 31, 2014. Irs tax forms 2012 1040a If you ask for the form, your employer must send it to you within 30 days after receiving your written request or within 30 days after your final wage payment, whichever is later. Irs tax forms 2012 1040a If you have not received your Form W-2 by January 31, contact your employer or payer to request a copy. Irs tax forms 2012 1040a If you still do not get the form by February 15, the IRS can help you by requesting the form from your employer. Irs tax forms 2012 1040a The phone number for the IRS is listed in chapter 5. Irs tax forms 2012 1040a You will be asked for the following information. Irs tax forms 2012 1040a Your name, address, city and state, zip code, and social security number. Irs tax forms 2012 1040a Your employer's name, address, city, state, zip code, and the employer's identification number (if known). Irs tax forms 2012 1040a An estimate of the wages you earned, the federal income tax withheld, and the period you worked for that employer. Irs tax forms 2012 1040a The estimate should be based on year-to-date information from your final pay stub or leave-and-earnings statement, if possible. Irs tax forms 2012 1040a Form W-2 shows your total pay and other compensation and the income tax, social security tax, and Medicare tax that was withheld during the year. Irs tax forms 2012 1040a Total the federal income tax withheld (shown in box 2 of all Forms W-2 received) and enter that amount on the appropriate line of your tax return. Irs tax forms 2012 1040a In addition, Form W-2 is used to report any taxable sick pay you received and any income tax withheld from your sick pay. Irs tax forms 2012 1040a Your sick pay may be combined with other wages in one Form W-2 or you may receive a separate Form W-2 for sick pay. Irs tax forms 2012 1040a If you file a paper tax return, attach Copy B of Form W-2 to your return. Irs tax forms 2012 1040a Form W-2G If you had gambling winnings in 2013, the payer may have withheld income tax. Irs tax forms 2012 1040a If tax was withheld, the payer will give you a Form W-2G showing the amount you won and the amount of tax withheld. Irs tax forms 2012 1040a Report the amounts you won on line 21 of Form 1040. Irs tax forms 2012 1040a Take credit for the tax withheld on line 62 of Form 1040. Irs tax forms 2012 1040a If you had gambling winnings, you must use Form 1040; you cannot use Form 1040A or Form 1040EZ. Irs tax forms 2012 1040a Gambling losses can be deducted on Schedule A (Form 1040) as a miscellaneous itemized deduction. Irs tax forms 2012 1040a However, you cannot deduct more than the gambling winnings you report on Form 1040. Irs tax forms 2012 1040a File Form W-2G with your income tax return only if it shows any federal income tax withheld in box 2. Irs tax forms 2012 1040a The 1099 Series Most forms in the 1099 series are not filed with your return. Irs tax forms 2012 1040a In general, these forms should be furnished to you by January 31, 2014. Irs tax forms 2012 1040a Unless instructed to file any of these forms with your return, keep them for your records. Irs tax forms 2012 1040a There are several different forms in this series, including: Form 1099-B, Proceeds From Broker and Barter Exchange Transactions; Form 1099-C, Cancellation of Debt; Form 1099-DIV, Dividends and Distributions; Form 1099-G, Certain Government Payments; Form 1099-INT, Interest Income; Form 1099-K, Payment Card and Third-Party Network Transactions; Form 1099-MISC, Miscellaneous Income; Form 1099-OID, Original Issue Discount; Form 1099-PATR, Taxable Distributions Received From Cooperatives; Form 1099-Q, Payments From Qualified Education Programs (Under Sections 529 and 530); Form 1099-R, Distributions From Pensions, Annuities, Retirement or Profit-Sharing Plans, IRAs, Insurance Contracts, etc. Irs tax forms 2012 1040a ; Form SSA-1099, Social Security Benefit Statement; and Form RRB-1099, Payments by the Railroad Retirement Board. Irs tax forms 2012 1040a If you received the types of income reported on some forms in the 1099 series, you may not be able to use Form 1040A or Form 1040EZ. Irs tax forms 2012 1040a See the instructions to these forms for details. Irs tax forms 2012 1040a Reporting your withholding. Irs tax forms 2012 1040a   Report on your tax return all federal income tax withholding shown on your Form 1099, Form SSA-1099, and/or Form RRB-1099. Irs tax forms 2012 1040a Include the amount withheld in the total on line 62 of Form 1040, line 36 of Form 1040A, or line 7 of Form 1040EZ. Irs tax forms 2012 1040a Form 1099-R. Irs tax forms 2012 1040a   Attach Form 1099-R to your paper return if federal income tax withholding is shown in box 4. Irs tax forms 2012 1040a Do not attach any other Form 1099. Irs tax forms 2012 1040a Form Not Correct If you receive a form with incorrect information, you should ask the payer for a corrected form. Irs tax forms 2012 1040a Call the telephone number or write to the address given for the payer on the form. Irs tax forms 2012 1040a The corrected Form W-2G or Form 1099 you receive will have an “X” in the “CORRECTED” box at the top of the form. Irs tax forms 2012 1040a A special form, Form W-2c, Corrected Wage and Tax Statement, is used to correct a Form W-2. Irs tax forms 2012 1040a In certain situations, you will receive two forms in place of the original incorrect form. Irs tax forms 2012 1040a This will happen when your taxpayer identification number is wrong or missing, your name and address are wrong, or you received the wrong type of form (for example, a Form 1099-DIV instead of a Form 1099-INT). Irs tax forms 2012 1040a One new form you receive will be the same incorrect form or have the same incorrect information, but all money amounts will be zero. Irs tax forms 2012 1040a This form will have an “X” in the “CORRECTED” box at the top of the form. Irs tax forms 2012 1040a The second new form should have all the correct information, prepared as though it is the original (the “CORRECTED” box will not be checked). Irs tax forms 2012 1040a Form Received After Filing If you file your return and you later receive a form for income that you did not include on your return, report the income and take credit for any income tax withheld by filing Form 1040X, Amended U. Irs tax forms 2012 1040a S. Irs tax forms 2012 1040a Individual Income Tax Return. Irs tax forms 2012 1040a Separate Returns If you are married but file a separate return, you can take credit only for the tax withheld from your own income. Irs tax forms 2012 1040a Do not include any amount withheld from your spouse's income. Irs tax forms 2012 1040a However, different rules may apply if you live in a community property state. Irs tax forms 2012 1040a Community property states. Irs tax forms 2012 1040a   The following are community property states. Irs tax forms 2012 1040a Arizona. Irs tax forms 2012 1040a California. Irs tax forms 2012 1040a Idaho. Irs tax forms 2012 1040a Louisiana. Irs tax forms 2012 1040a Nevada. Irs tax forms 2012 1040a New Mexico. Irs tax forms 2012 1040a Texas. Irs tax forms 2012 1040a Washington. Irs tax forms 2012 1040a Wisconsin. Irs tax forms 2012 1040a Generally, if you live in a community property state and file a separate return, you and your spouse each must report half of all community income in addition to your own separate income. Irs tax forms 2012 1040a If you are required to report half of all community income, you are entitled to take credit for half of all taxes withheld on the community income. Irs tax forms 2012 1040a If you were divorced during the year, each of you generally must report half the community income and can take credit for half the withholding on that community income for the period before the divorce. Irs tax forms 2012 1040a   For more information on these rules, and some exceptions, see Publication 555, Community Property. Irs tax forms 2012 1040a Fiscal Years (FY) If you file your tax return on the basis of a fiscal year (a 12-month period ending on the last day of any month except December), you must follow special rules, described below, to determine your credit for federal income tax withholding. Irs tax forms 2012 1040a Fiscal year withholding. Irs tax forms 2012 1040a    You can claim credit on your tax return only for the tax withheld during the calendar year (CY) ending within your fiscal year. Irs tax forms 2012 1040a You cannot claim credit for any of the tax withheld during the calendar year beginning in your fiscal year. Irs tax forms 2012 1040a You will be able to claim credit for that withholding on your return for your next fiscal year. Irs tax forms 2012 1040a   The Form W-2 or 1099 you receive for the calendar year that ends during your fiscal year will show the tax withheld and the income you received during that calendar year. Irs tax forms 2012 1040a   Although you take credit for all the withheld tax shown on the form, report only the part of the income shown on the form that you received during your fiscal year. Irs tax forms 2012 1040a Add to that the income you received during the rest of your fiscal year. Irs tax forms 2012 1040a Example. Irs tax forms 2012 1040a Miles Hanson files his return for a fiscal year ending June 30, 2013. Irs tax forms 2012 1040a In January 2013, he received a Form W-2 that showed that his wages for 2012 were $31,200 and that his income tax withheld was $3,380. Irs tax forms 2012 1040a His records show that he had received $15,000 of the wages by June 30, 2012, and $16,200 from July 1 through December 31, 2012. Irs tax forms 2012 1040a See Table 3-1 . Irs tax forms 2012 1040a On his return for the fiscal year ending June 30, 2013, Miles will report the $16,200 he was paid in July through December of 2012, plus the $18,850 he was paid during the rest of the fiscal year, January 1, 2013, through June 30, 2013. Irs tax forms 2012 1040a However, he takes credit for all $3,380 that was withheld during 2012. Irs tax forms 2012 1040a On his return for the fiscal year ending June 30, 2012, he reported the $15,000 he was paid in January through June 2012, but took no credit for the tax withheld during that time. Irs tax forms 2012 1040a On his return for the fiscal year ending June 30, 2014, he will take the credit for any tax withheld during 2013 but not for any tax withheld during 2014. Irs tax forms 2012 1040a Table 3-1. Irs tax forms 2012 1040a Example for Fiscal Year Ending June 30, 2013—Miles Hanson Date Form W-2 Miles' records Tax return for FY ending 6/30/20121 Tax return for FY ending 6/30/2013 Wages With- holding Wages With- holding Wages With- holding Wages With- holding CY 20122 $31,200 $3,380             1/1/2012 –  6/30/2012     $15,000 $1,600 $15,000       7/1/2012 –  12/31/2012     $16,200 $1,780     $16,200 $3,380 CY 2013 $37,700 $4,316 3             1/1/2013 –  6/30/2013     $18,850 $2,158     $18,850   7/1/2013 –  12/31/2013     $18,850 4 $2,158         1Miles' tax return for FY ending 6/30/2012 also included his wages for 7/1–12/31/2011 and the withholding shown on his 2011 Form W-2. Irs tax forms 2012 1040a  2Calendar year (January 1 – December 31). Irs tax forms 2012 1040a   3Withholding shown on 2013 Form W-2 ($4,316) will be included in Miles' tax return for FY ending 6/30/2014, the fiscal year in which calendar year 2013 ends. Irs tax forms 2012 1040a   4Wages for 7/1–12/31/2013 ($18,850) will be included in Miles' tax return for FY ending 6/30/2014, the fiscal year in which the wages were received. Irs tax forms 2012 1040a Backup withholding. Irs tax forms 2012 1040a   If income tax has been withheld under the backup withholding rule, take credit for it on your tax return for the fiscal year in which you received the income. Irs tax forms 2012 1040a Example. Irs tax forms 2012 1040a Emily Smith's records show that she received income in November 2013 and February 2014 from which there was backup withholding ($100 and $50, respectively). Irs tax forms 2012 1040a Emily takes credit for the entire $150 of backup withholding on her tax return for the fiscal year ending September 30, 2014. Irs tax forms 2012 1040a Estimated Tax Take credit for all your estimated tax payments for 2013 on line 63 of Form 1040 or line 37 of Form 1040A. Irs tax forms 2012 1040a Include any overpayment from 2012 that you had credited to your 2013 estimated tax. Irs tax forms 2012 1040a You must use Form 1040 or Form 1040A if you paid estimated tax. Irs tax forms 2012 1040a You cannot file Form 1040EZ. Irs tax forms 2012 1040a If you were a beneficiary of an estate or trust, you should receive a Schedule K-1 (Form 1041), Beneficiary's Share of Income, Deductions, Credits, etc. Irs tax forms 2012 1040a , from the fiduciary. Irs tax forms 2012 1040a If you have estimated taxes credited to you from the estate or trust (from Schedule K-1 (Form 1041)), you must report the estimated taxes on Schedule E (Form 1040). Irs tax forms 2012 1040a On the dotted line next to the entry space for line 37 of Schedule E (Form 1040), enter “ES payment claimed” and the amount. Irs tax forms 2012 1040a However, do not include this amount in the total on line 37. Irs tax forms 2012 1040a Instead, enter the amount on Form 1040, line 63. Irs tax forms 2012 1040a This estimated tax payment for 2013 is treated as being made by you on January 15, 2014. Irs tax forms 2012 1040a Name changed. Irs tax forms 2012 1040a   If you changed your name, and you made estimated tax payments using your former name, attach a statement to the front of your paper tax return indicating: When you made the payments, The amount of each payment, Your name when you made the payments, and The social security number under which you made the payments. Irs tax forms 2012 1040a  The statement should cover payments you made jointly with your spouse as well as any you made separately. Irs tax forms 2012 1040a   Be sure to report the change to your local Social Security Administration office before filing your 2014 tax return. Irs tax forms 2012 1040a This prevents delays in processing your return and issuing refunds. Irs tax forms 2012 1040a It also safeguards your future social security benefits. Irs tax forms 2012 1040a For more information, call the Social Security Administration at 1-800-772-1213. Irs tax forms 2012 1040a Separate Returns If you and your spouse made separate estimated tax payments for 2013 and you file separate returns, you can take credit only for your own payments. Irs tax forms 2012 1040a If you made joint estimated tax payments, you must decide how to divide the payments between your returns. Irs tax forms 2012 1040a One of you can claim all of the estimated tax paid and the other none, or you can divide it in any other way you agree on. Irs tax forms 2012 1040a If you cannot agree, you must divide the payments in proportion to each spouse's individual tax as shown on your separate returns for 2013. Irs tax forms 2012 1040a Example. Irs tax forms 2012 1040a James and Evelyn Brown made joint estimated tax payments for 2013 totaling $3,000. Irs tax forms 2012 1040a They file separate 2013 Forms 1040. Irs tax forms 2012 1040a James' tax is $4,000 and Evelyn's is $1,000. Irs tax forms 2012 1040a If they do not agree on how to divide the $3,000, they must divide it proportionately between their returns. Irs tax forms 2012 1040a Because James' tax ($4,000) is 80% of the total tax ($5,000), his share of the estimated tax is $2,400 (80% of $3,000). Irs tax forms 2012 1040a The balance, $600 (20% of $3,000), is Evelyn's share. Irs tax forms 2012 1040a Divorced Taxpayers If you made joint estimated tax payments for 2013 and you were divorced during the year, either you or your former spouse can claim all of the joint payments, or you each can claim part of them. Irs tax forms 2012 1040a If you cannot agree on how to divide the payments, you must divide them in proportion to each spouse's individual tax as shown on your separate returns for 2013. Irs tax forms 2012 1040a See Example earlier under Separate Returns. Irs tax forms 2012 1040a If you claim any of the joint payments on your tax return, enter your former spouse's social security number (SSN) in the space provided at the top of page 1 of Form 1040 or Form 1040A. Irs tax forms 2012 1040a If you divorced and remarried in 2013, enter your present spouse's SSN in that space. Irs tax forms 2012 1040a Enter your former spouse's SSN, followed by “DIV,” under Payments to the left of Form 1040, line 63, or in the blank space to the left of Form 1040A, line 37. Irs tax forms 2012 1040a Excess Social Security or Railroad Retirement Tax Withholding Most employers must withhold social security tax from your wages. Irs tax forms 2012 1040a In some cases, however, the federal government and state and local governments do not have to withhold social security tax from their employees' wages. Irs tax forms 2012 1040a If you work for a railroad employer, that employer must withhold tier 1 railroad retirement (RRTA) tax and tier 2 RRTA tax. Irs tax forms 2012 1040a Two or more employers. Irs tax forms 2012 1040a   If you worked for two or more employers in 2013, too much social security tax or tier 1 RRTA tax may have been withheld from your pay. Irs tax forms 2012 1040a You may be able to claim the excess as a credit against your income tax when you file your return. Irs tax forms 2012 1040a Table 3-2 shows the maximum amount that should have been withheld for any of these taxes for 2013. Irs tax forms 2012 1040a Figure the excess withholding on the appropriate worksheet. Irs tax forms 2012 1040a    Table 3-2. Irs tax forms 2012 1040a Maximum Social Security and RRTA Withholding for 2013 Type of tax Maximum wages subject to tax Tax rate Maximum tax to be withheld Social security $113,700 6. Irs tax forms 2012 1040a 2% $7,049. Irs tax forms 2012 1040a 40 Tier 1 RRTA $113,700 6. Irs tax forms 2012 1040a 2% $7,049. Irs tax forms 2012 1040a 40 Tier 2 RRTA $84,300 4. Irs tax forms 2012 1040a 4% $3,709. Irs tax forms 2012 1040a 20 Joint returns. Irs tax forms 2012 1040a   If you are filing a joint return, you and your spouse must figure any excess social security or tier 1 RRTA separately. Irs tax forms 2012 1040a Note. Irs tax forms 2012 1040a All wages are subject to Medicare tax withholding. Irs tax forms 2012 1040a Employer's error. Irs tax forms 2012 1040a   If you had only one employer and he or she withheld too much social security, Medicare, or tier 1 RRTA tax, ask the employer to refund the excess amount to you. Irs tax forms 2012 1040a If the employer refuses to refund the overcollection, ask for a statement indicating the amount of the overcollection to support your claim. Irs tax forms 2012 1040a File a claim for refund using Form 843, Claim for Refund and Request for Abatement. Irs tax forms 2012 1040a Worksheet for Nonrailroad Employees If you did not work for a railroad during 2013, figure the excess social security withholding on Worksheet 3-1. Irs tax forms 2012 1040a Note. Irs tax forms 2012 1040a If you worked for both a railroad employer and a nonrailroad employer, use Worksheet 3-2, to figure excess social security and tier 1 RRTA tax. Irs tax forms 2012 1040a Where to claim credit for excess social security withholding. Irs tax forms 2012 1040a   If you file Form 1040, enter the excess on line 69. Irs tax forms 2012 1040a   If you file Form 1040A, include the excess in the total on line 41. Irs tax forms 2012 1040a Write “Excess SST” and show the amount of the credit in the space to the left of the line. Irs tax forms 2012 1040a   You cannot claim excess social security tax withholding on Form 1040EZ. Irs tax forms 2012 1040a Worksheets for Railroad Employees If you worked for a railroad during 2013, figure your excess withholding on Worksheet 3-2 and 3-3, as appropriate. Irs tax forms 2012 1040a Where to claim credit for excess tier 1 RRTA withholding. Irs tax forms 2012 1040a   If you file Form 1040, enter the excess on line 69. Irs tax forms 2012 1040a   If you file Form 1040A, include the excess in the total on line 41. Irs tax forms 2012 1040a Write “Excess SST” and show the amount of the credit in the space to the left of the line. Irs tax forms 2012 1040a   You cannot claim excess tier 1 RRTA withholding on Form 1040EZ. Irs tax forms 2012 1040a How to claim refund of excess tier 2 RRTA. Irs tax forms 2012 1040a   To claim a refund of tier 2 tax, use Form 843. Irs tax forms 2012 1040a Be sure to attach a copy of all of your Forms W-2. Irs tax forms 2012 1040a   See Worksheet 3-3 and the Instructions for Form 843, for more details. Irs tax forms 2012 1040a Worksheet 3-1. Irs tax forms 2012 1040a Excess Social Security—Nonrailroad Employees 1. Irs tax forms 2012 1040a Add all social security tax withheld (but not more than  $7,049. Irs tax forms 2012 1040a 40 for each employer). Irs tax forms 2012 1040a This tax should be shown  in box 4 of your Forms W-2. Irs tax forms 2012 1040a Enter the total here 1. Irs tax forms 2012 1040a   2. Irs tax forms 2012 1040a Enter any uncollected social security tax on tips or group-term life insurance on Form 1040, line 60, identified by “UT” 2. Irs tax forms 2012 1040a   3. Irs tax forms 2012 1040a Add lines 1 and 2. Irs tax forms 2012 1040a If $7,049. Irs tax forms 2012 1040a 40 or less, stop here. Irs tax forms 2012 1040a You cannot claim the credit 3. Irs tax forms 2012 1040a   4. Irs tax forms 2012 1040a Social security limit 4. Irs tax forms 2012 1040a $7,049. Irs tax forms 2012 1040a 40 5. Irs tax forms 2012 1040a Excess. Irs tax forms 2012 1040a Subtract line 4 from line 3 5. Irs tax forms 2012 1040a   Worksheet 3-2. Irs tax forms 2012 1040a Excess Social Security and Tier 1 RRTA—Railroad Employees 1. Irs tax forms 2012 1040a Add all social security and tier 1 RRTA tax withheld (but not more than $7,049. Irs tax forms 2012 1040a 40 for each employer). Irs tax forms 2012 1040a Social security tax should be shown in box 4 and tier 1 RRTA should be shown  in box 14 of your Forms W-2. Irs tax forms 2012 1040a Enter the total here 1. Irs tax forms 2012 1040a   2. Irs tax forms 2012 1040a Enter any uncollected social security and tier 1 RRTA tax on tips or group-term life insurance on Form 1040, line 60, identified by “UT” 2. Irs tax forms 2012 1040a   3. Irs tax forms 2012 1040a Add lines 1 and 2. Irs tax forms 2012 1040a If $7,049. Irs tax forms 2012 1040a 40 or less, stop here. Irs tax forms 2012 1040a You cannot claim the credit 3. Irs tax forms 2012 1040a   4. Irs tax forms 2012 1040a Social security and tier 1 RRTA tax limit 4. Irs tax forms 2012 1040a $7,049. Irs tax forms 2012 1040a 40 5. Irs tax forms 2012 1040a Excess. Irs tax forms 2012 1040a Subtract line 4 from line 3 5. Irs tax forms 2012 1040a   Worksheet 3-3. Irs tax forms 2012 1040a Excess Tier 2 RRTA—Railroad Employees 1. Irs tax forms 2012 1040a Add all tier 2 RRTA tax withheld (but not more than $3,709. Irs tax forms 2012 1040a 20 for each employer). Irs tax forms 2012 1040a Box 14 of your Forms W-2 should show tier 2 RRTA tax. Irs tax forms 2012 1040a Enter the total here 1. Irs tax forms 2012 1040a   2. Irs tax forms 2012 1040a Enter any uncollected tier 2 RRTA tax on tips or group-term life insurance on Form 1040, line 60, identified by “UT” 2. Irs tax forms 2012 1040a   3. Irs tax forms 2012 1040a Add lines 1 and 2. Irs tax forms 2012 1040a If $3,709. Irs tax forms 2012 1040a 20 or less, stop here. Irs tax forms 2012 1040a You cannot claim the credit. Irs tax forms 2012 1040a 3. Irs tax forms 2012 1040a   4. Irs tax forms 2012 1040a Tier 2 RRTA tax limit 4. Irs tax forms 2012 1040a $3,709. Irs tax forms 2012 1040a 20 5. Irs tax forms 2012 1040a Excess. Irs tax forms 2012 1040a Subtract line 4 from line 3. Irs tax forms 2012 1040a 5. 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