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Turbotax state efile coupon Publication 3920 - Main Contents Table of Contents Tax ForgivenessYears Eligible for Tax Forgiveness Amount of Tax Forgiven Refund of Taxes Paid How To Claim Tax Forgiveness Payments to SurvivorsSeptember 11th Victim Compensation Fund of 2001 Qualified Disaster Relief Payments Disability Payments Death Benefits Canceled Debt Payments to Survivors of Public Safety Officers Postponed Tax DeadlinesCovered area. Turbotax state efile coupon Disaster Area Losses Estate Tax Reduction Structured Settlement Factoring Transactions Illustrated Worksheets B and C Additional Worksheets How To Get Tax Help Tax Forgiveness The IRS will forgive the federal income tax liabilities of decedents who died as a result of the Oklahoma City attack, September 11 attacks, and anthrax attacks. Turbotax state efile coupon Income tax is forgiven for these decedents whether they were killed in an attack or in rescue or recovery operations. Turbotax state efile coupon Any forgiven tax liability owed to the IRS will not have to be paid. Turbotax state efile coupon Any forgiven tax liability that has already been paid will be refunded. Turbotax state efile coupon (See Refund of Taxes Paid, later. Turbotax state efile coupon ) To determine the amount of tax to be forgiven, read Years Eligible for Tax Forgiveness first. Turbotax state efile coupon Then read Amount of Tax Forgiven. Turbotax state efile coupon Decedents whose total forgiven tax liability for all eligible years is less than $10,000 are entitled to $10,000 minimum relief. Turbotax state efile coupon Even decedents who were not required to file tax returns for the eligible tax years are entitled to $10,000 minimum relief. Turbotax state efile coupon See Minimum Amount of Relief later under Amount of Tax Forgiven. Turbotax state efile coupon Years Eligible for Tax Forgiveness The following paragraphs explain which years are eligible for tax forgiveness. Turbotax state efile coupon Oklahoma City attack. Turbotax state efile coupon   For those who died from this attack, income tax is forgiven for 1994 and all later years up to and including the year of death. Turbotax state efile coupon Example 1. Turbotax state efile coupon A man was killed in the bombing of the federal building in Oklahoma City on April 19, 1995. Turbotax state efile coupon His income tax is forgiven for 1994 and 1995. Turbotax state efile coupon Example 2. Turbotax state efile coupon A woman was wounded while walking outside the federal building in Oklahoma City on April 19, 1995. Turbotax state efile coupon She subsequently died of her wounds in 1996. Turbotax state efile coupon Her income tax is forgiven for 1994, 1995, and 1996. Turbotax state efile coupon September 11 attacks and anthrax attacks. Turbotax state efile coupon   For those who die from these attacks, income tax is forgiven for 2000 and all later years up to and including the year of death. Turbotax state efile coupon Example 1. Turbotax state efile coupon A Pentagon employee died in the September 11 attack. Turbotax state efile coupon Her income tax is forgiven for 2000 and 2001. Turbotax state efile coupon Example 2. Turbotax state efile coupon A visitor to the World Trade Center died in 2002 of wounds he sustained in the September 11 attack. Turbotax state efile coupon His income tax liability is forgiven for 2000, 2001, and 2002. Turbotax state efile coupon Amount of Tax Forgiven The IRS will forgive the decedent's income tax liability for all years eligible for tax forgiveness. Turbotax state efile coupon On a joint return, only the decedent's part of the joint income tax liability is eligible for forgiveness. Turbotax state efile coupon To figure the tax to be forgiven, use the following worksheets. Turbotax state efile coupon Use Worksheet A for any eligible year the decedent filed a return as single, married filing separately, head of household, or qualifying widow(er). Turbotax state efile coupon Use Worksheet B for any eligible year the decedent filed a joint return. Turbotax state efile coupon See the illustrated Worksheet B near the end of this publication. Turbotax state efile coupon Do not complete Worksheet A or B if the decedent was not required to file tax returns for the eligible tax years. Turbotax state efile coupon Instead, complete Worksheet C and file a return for the decedent's last tax year. Turbotax state efile coupon See Minimum Amount of Relief, later. Turbotax state efile coupon If you need assistance, call the IRS at 1–866–562–5227 Monday through Friday during the following times. Turbotax state efile coupon In English–7 a. Turbotax state efile coupon m. Turbotax state efile coupon to 10 p. Turbotax state efile coupon m. Turbotax state efile coupon local time. Turbotax state efile coupon In Spanish–8 a. Turbotax state efile coupon m. Turbotax state efile coupon to 9:30 p. Turbotax state efile coupon m. Turbotax state efile coupon local time. Turbotax state efile coupon Both spouses died. Turbotax state efile coupon   If both spouses died as a result of a terrorist attack and they filed a joint return for an eligible tax year, fill out Worksheet B for each spouse for that year. Turbotax state efile coupon Do this to determine if each spouse qualifies for the minimum relief of $10,000 (discussed later under Minimum Amount of Relief). Turbotax state efile coupon If you are certain that neither spouse's total forgiven tax liability for all eligible years is less than $10,000, skip Worksheet B. Turbotax state efile coupon However, attach a computation of the forgiven tax liability to the final income tax return or amended tax return for each eligible year. Turbotax state efile coupon The forgiven tax liability is the total tax shown on the joint return minus the taxes listed in the instructions for line 4 of Worksheet B. Turbotax state efile coupon Residents of community property states. Turbotax state efile coupon   If the decedent was domiciled in a community property state and the spouse reported half the community income on a separate return, the surviving spouse can get a refund of taxes paid on his or her share of the decedent's income for the eligible years. Turbotax state efile coupon Also, all of the decedent's income taxes paid for the eligible years will be refunded to either the executor or administrator of the estate, or to the surviving spouse if there is no legal representative. Turbotax state efile coupon Worksheet B. Turbotax state efile coupon Figuring the Tax To Be Forgiven (For Decedents Who Filed a Joint Return)       (A) First Eligible Year (1994 or 2000) (B) Second Eligible Year (1995 or 2001) (C) Third Eligible Year (1996 or 2002) 1 Enter the years eligible for forgiveness. Turbotax state efile coupon 1       2 Enter the decedent's taxable income. Turbotax state efile coupon Figure taxable income as if a separate return had been filed. Turbotax state efile coupon See the instructions. Turbotax state efile coupon 2       3 Enter the decedent's total tax. Turbotax state efile coupon See the instructions. Turbotax state efile coupon 3       4 Enter the total, if any, of the decedent's taxes not eligible for forgiveness. Turbotax state efile coupon See the instructions. Turbotax state efile coupon 4       5 Subtract line 4 from line 3. Turbotax state efile coupon 5       6 Enter the surviving spouse's taxable income. Turbotax state efile coupon Figure taxable income as if a separate return had been filed. Turbotax state efile coupon See the instructions. Turbotax state efile coupon 6       7 Enter the surviving spouse's total tax. Turbotax state efile coupon See the instructions. Turbotax state efile coupon 7       8 Enter the total, if any, of the surviving spouse's taxes listed in the instructions for line 4. Turbotax state efile coupon 8       9 Subtract line 8 from line 7. Turbotax state efile coupon 9       10 Add lines 5 and 9. Turbotax state efile coupon 10       11 Enter the total tax from the joint return. Turbotax state efile coupon See Table 1 on page 5 for the line number for years before 2002. Turbotax state efile coupon 11       12 Add lines 4 and 8. Turbotax state efile coupon 12       13 Subtract line 12 from line 11. Turbotax state efile coupon 13       14 Divide line 5 by line 10. Turbotax state efile coupon Enter the result as a decimal. Turbotax state efile coupon 14       15 Tax to be forgiven. Turbotax state efile coupon Multiply line 13 by line 14 and enter the result. Turbotax state efile coupon 15       Note. Turbotax state efile coupon If the total of columns (A), (B), and (C) of line 15 (including any amounts shown on line 5 of Worksheet A) is less than $10,000, also complete Worksheet C. Turbotax state efile coupon Attach the computation of the tax to be forgiven or a copy of this worksheet to the decedent's final income tax return or amended tax return (Form 1040X) for each year listed on line 1. Turbotax state efile coupon If filing Form 1040X for an eligible year, enter the amount from line 15 above on Form 1040X in column B of line 10 as a decrease in tax. Turbotax state efile coupon The IRS will determine the amount to be refunded. Turbotax state efile coupon Worksheet B. Turbotax state efile coupon Figuring the Tax To Be Forgiven (For Decedents Who Filed a Joint Return)       (A) First Eligible Year (1994 or 2000) (B) Second Eligible Year (1995 or 2001) (C) Third Eligible Year (1996 or 2002) 1 Enter the years eligible for forgiveness. Turbotax state efile coupon 1       2 Enter the decedent's taxable income. Turbotax state efile coupon Figure taxable income as if a separate return had been filed. Turbotax state efile coupon See the instructions. Turbotax state efile coupon 2       3 Enter the decedent's total tax. Turbotax state efile coupon See the instructions. Turbotax state efile coupon 3       4 Enter the total, if any, of the decedent's taxes not eligible for forgiveness. Turbotax state efile coupon See the instructions. Turbotax state efile coupon 4       5 Subtract line 4 from line 3. Turbotax state efile coupon 5       6 Enter the surviving spouse's taxable income. Turbotax state efile coupon Figure taxable income as if a separate return had been filed. Turbotax state efile coupon See the instructions. Turbotax state efile coupon 6       7 Enter the surviving spouse's total tax. Turbotax state efile coupon See the instructions. Turbotax state efile coupon 7       8 Enter the total, if any, of the surviving spouse's taxes listed in the instructions for line 4. Turbotax state efile coupon 8       9 Subtract line 8 from line 7. Turbotax state efile coupon 9       10 Add lines 5 and 9. Turbotax state efile coupon 10       11 Enter the total tax from the joint return. Turbotax state efile coupon See Table 1 on page 5 for the line number for years before 2002. Turbotax state efile coupon 11       12 Add lines 4 and 8. Turbotax state efile coupon 12       13 Subtract line 12 from line 11. Turbotax state efile coupon 13       14 Divide line 5 by line 10. Turbotax state efile coupon Enter the result as a decimal. Turbotax state efile coupon 14       15 Tax to be forgiven. Turbotax state efile coupon Multiply line 13 by line 14 and enter the result. Turbotax state efile coupon 15       Note. Turbotax state efile coupon If the total of columns (A), (B), and (C) of line 15 (including any amounts shown on line 5 of Worksheet A) is less than $10,000, also complete Worksheet C. Turbotax state efile coupon Attach the computation of the tax to be forgiven or a copy of this worksheet to the decedent's final income tax return or amended tax return (Form 1040X) for each year listed on line 1. Turbotax state efile coupon If filing Form 1040X for an eligible year, enter the amount from line 15 above on Form 1040X in column B of line 10 as a decrease in tax. Turbotax state efile coupon The IRS will determine the amount to be refunded. Turbotax state efile coupon Instructions for Worksheet B Table 1. Turbotax state efile coupon Total Tax Line on Decedent's Return Note: Use this table to find the total tax line on the decedent's income tax return. Turbotax state efile coupon * Form 1994 1995 1996 2000 2001 1040 Line 53 Line 54 Line 51 Line 57 Line 58 1040A Line 27 Line 28 Line 28 Line 35 File Form 1040 1040EZ Line 9 Line 10 Line 10 Line 10 TeleFile Tax Record ** Line E Line J Line K 1040NR Line 51 Line 52 Line 49 Line 54 Line 54 1040NR–EZ N/A Line 17 Line 17 Line 18 File Form 1040NR * Line numbers for the 2002 forms were not available when this publication went to print. Turbotax state efile coupon ** File Form 4506 to get a transcript of the decedent's account. Turbotax state efile coupon Table 1. Turbotax state efile coupon Total Tax Line on Decedent's Return Note: Use this table to find the total tax line on the decedent's income tax return. Turbotax state efile coupon * Form 1994 1995 1996 2000 2001 1040 Line 53 Line 54 Line 51 Line 57 Line 58 1040A Line 27 Line 28 Line 28 Line 35 File Form 1040 1040EZ Line 9 Line 10 Line 10 Line 10 TeleFile Tax Record ** Line E Line J Line K 1040NR Line 51 Line 52 Line 49 Line 54 Line 54 1040NR–EZ N/A Line 17 Line 17 Line 18 File Form 1040NR * Line numbers for the 2002 forms were not available when this publication went to print. Turbotax state efile coupon ** File Form 4506 to get a transcript of the decedent's account. Turbotax state efile coupon Lines 2 and 6. Turbotax state efile coupon   Allocate income and deductions in the same manner they would have been allocated if the spouses had filed separate returns. Turbotax state efile coupon   Allocate wages and salaries to the spouse who performed the services and received the Form W-2. Turbotax state efile coupon Business and investment income (including capital gains) are generally allocated to the spouse who owned the business or investment that produced the income. Turbotax state efile coupon Income from a jointly owned business or investment should be allocated equally between the spouses unless there is evidence that shows a different allocation is appropriate. Turbotax state efile coupon   Allocate business deductions to the owner of the business. Turbotax state efile coupon Allocate personal deductions (such as itemized deductions for mortgage interest and taxes) equally between the spouses unless there is evidence that shows a different allocation is appropriate. Turbotax state efile coupon Lines 3 and 7. Turbotax state efile coupon   Figure the total tax as if a separate return had been filed. Turbotax state efile coupon The total tax is the tax that would have been entered on the tax return line shown in Table 1 if a separate return had been filed. Turbotax state efile coupon When figuring the tax using the Tax Table or Tax Rate Schedule, use the “Married filing separately” column in the Tax Table or Tax Rate Schedule Y-2. Turbotax state efile coupon   When figuring the total tax, allocate credits and other taxes, if any, in the same manner as they would have been allocated if the spouses had filed separate returns. Turbotax state efile coupon If a credit would not have been allowed on a separate return, allocate the credit shown on the joint return between the spouses. Turbotax state efile coupon Examples of credits generally not allowed on a separate return are the child and dependent care credit, credit for the elderly, adoption credit, education credits, and earned income credit. Turbotax state efile coupon Line 4. Turbotax state efile coupon   Enter the total, if any, of the following taxes. Turbotax state efile coupon Self-employment tax. Turbotax state efile coupon Social security and Medicare tax on tip income not reported to employer. Turbotax state efile coupon Tax on excess contributions to IRAs, Coverdell education savings accounts (formerly Ed IRAs), or Archer MSAs (formerly medical savings accounts). Turbotax state efile coupon Tax on excess accumulation in qualified retirement plans. Turbotax state efile coupon Household employment taxes. Turbotax state efile coupon Uncollected social security and Medicare or RRTA tax on tips or group-term life insurance. Turbotax state efile coupon Tax on golden parachute payments. Turbotax state efile coupon Minimum Amount of Relief The minimum amount of relief is $10,000. Turbotax state efile coupon If the decedent's total forgiven tax liability for all eligible years is less than $10,000, the difference between $10,000 and the total forgiven tax liability for those years will be treated as a tax payment for the decedent's last tax year. Turbotax state efile coupon The IRS will refund the difference as explained under Refund of Taxes Paid. Turbotax state efile coupon Use Worksheet C to figure the additional tax payment. Turbotax state efile coupon But first complete Worksheet A or B, unless the decedent was not required to file tax returns for the eligible tax years. Turbotax state efile coupon Example 1. Turbotax state efile coupon An individual who died in the September 11 attacks had an income tax liability of $-0- for 2000 and $6,400 for 2001. Turbotax state efile coupon The $6,400 is eligible for forgiveness. Turbotax state efile coupon The IRS will forgive $6,400 and treat the difference between $10,000 and $6,400 ($3,600) as a tax payment for 2001. Turbotax state efile coupon Example 2. Turbotax state efile coupon A child who died in the September 11 attacks had no (-0-) income tax liability for 2000 or 2001. Turbotax state efile coupon The IRS will treat $10,000 as a tax payment for 2001. Turbotax state efile coupon Income received after date of death. Turbotax state efile coupon   Generally, income of the decedent received after the date of death must be reported on Form 1041 if the estate has gross income for the tax year of $600 or more. Turbotax state efile coupon Examples are the final paycheck or dividends on stock owned by the decedent. Turbotax state efile coupon However, this income is exempt from income tax and is not included on Form 1041 if it is received: After the date of the decedent's death, and Before the end of the decedent's tax year (determined without regard to death). Turbotax state efile coupon Nonqualifying income. Turbotax state efile coupon   The following income is not exempt from tax. Turbotax state efile coupon The tax on it is not eligible for forgiveness. Turbotax state efile coupon Deferred compensation that would have been payable if the death had occurred because of an event other than these attacks. Turbotax state efile coupon Amounts that would not have been payable but for an action taken after September 11, 2001. Turbotax state efile coupon The following are examples of nonqualifying income. Turbotax state efile coupon Amounts payable from a qualified retirement plan or IRA to the beneficiary or estate of the decedent. Turbotax state efile coupon Amounts payable only as death or survivor's benefits from pre-existing arrangements that would have been paid if the death had occurred for another reason. Turbotax state efile coupon Income received as a result of adjustments made by the decedent's employer to a plan or arrangement to accelerate the vesting of restricted property or the payment of nonqualified deferred compensation after the date of the attack. Turbotax state efile coupon Interest on savings bonds cashed by the beneficiary of the decedent. Turbotax state efile coupon If you are responsible for the estate of a decedent, see Publication 559. Turbotax state efile coupon Publication 559 discusses how to complete and file federal income tax returns and explains your responsibility to pay any taxes due. Turbotax state efile coupon Instructions for lines 2–9 of Worksheet C. Turbotax state efile coupon   The tax that would have been payable on the exempt income (discussed earlier) must be considered when determining whether a decedent is entitled to the $10,000 minimum relief. Turbotax state efile coupon To figure the tax that would have been payable, you can use lines 2 through 9 of Worksheet C. Turbotax state efile coupon Or, if special requirements are met, you can use the alternative computation instead. Turbotax state efile coupon See Alternative computation, later. Turbotax state efile coupon   You have to use lines 2–9 (or the alternative computation) to figure the tax that would have been payable even if Form 1041 was not required to be filed. Turbotax state efile coupon Use Form 1041 to figure what the taxable income would be without including the exempt income. Turbotax state efile coupon Then enter that taxable income (even if a negative number) on line 2 of Worksheet C (or line 1 of Worksheet D, Alternative Computation of Tax on Exempt Income (Line 9 of Worksheet C)). Turbotax state efile coupon Alternative computation. Turbotax state efile coupon   Instead of using lines 2–8 of Worksheet C to figure the tax on exempt income (line 9 of Worksheet C), you may be able to use Worksheet D. Turbotax state efile coupon You can use Worksheet D to figure the tax on the exempt income payable by the estate and its beneficiaries only if both of the following requirements are met. Turbotax state efile coupon The estate claimed an income distribution deduction on line 18 (Form 1041). Turbotax state efile coupon Each beneficiary submits the information necessary to refigure the income tax payable on the exempt income received from the decedent's estate. Turbotax state efile coupon If requirement (2) is met but requirement (1) is not, you can still use Worksheet D if: Form 1041 was not required because exempt income was received, and The estate would have claimed an income distribution deduction if the exempt income were taxable. Turbotax state efile coupon If you use this alternative computation, skip lines 2–8 of Worksheet C and enter the amount from line 8 of Worksheet D on line 9 of Worksheet C. Turbotax state efile coupon Complete the rest of Worksheet C to determine the additional payment allowed. Turbotax state efile coupon Worksheet C. Turbotax state efile coupon Amount Treated as Tax Payment for Decedent's Last Tax Year Caution: The decedent is entitled to minimum relief of $10,000. Turbotax state efile coupon Complete this worksheet only if the total tax forgiven for all eligible years is less than $10,000. Turbotax state efile coupon 1 Minimum relief amount. Turbotax state efile coupon Note: Before completing lines 2–9, see Instructions for lines 2–9 of Worksheet C. Turbotax state efile coupon 1 $10,000 2 Enter the taxable income from line 22 (Form 1041) 2       3 Enter the distribution deduction from line 18 (Form 1041) . Turbotax state efile coupon 3       4 Add lines 2 and 3. Turbotax state efile coupon 4       5 Enter exempt income received after death minus expenses allocable to exempt income. Turbotax state efile coupon (See Income received after date of death on page 5. Turbotax state efile coupon ) 5       6 Add lines 4 and 5. Turbotax state efile coupon 6       7 Figure the tax on line 6 using Schedule G (Form 1041). Turbotax state efile coupon 7       8 Figure the tax on line 4 using Schedule G (Form 1041). Turbotax state efile coupon 8       9 Tax on exempt income. Turbotax state efile coupon Subtract line 8 from line 7. Turbotax state efile coupon 9       10 Enter the total of columns (A)–(C) from line 5 of Worksheet A or line 15 of Worksheet B. Turbotax state efile coupon If the decedent was not required to file tax returns for the eligible tax years, enter -0-. Turbotax state efile coupon 10       11 Add lines 9 and 10. Turbotax state efile coupon 11   12 Additional payment allowed. Turbotax state efile coupon If line 11 is $10,000 or more, enter -0- and stop here. Turbotax state efile coupon No additional amount is allowed as a tax payment. Turbotax state efile coupon Otherwise, subtract line 11 from line 1 and enter the result. Turbotax state efile coupon 12   Note. Turbotax state efile coupon The amount on line 12 is allowed as a tax payment for the decedent's last tax year (usually 1995 or 2001). Turbotax state efile coupon Attach the computation of the additional payment allowed or a copy of this worksheet to the original or amended income tax return for the decedent's last tax year. Turbotax state efile coupon If filing Form 1040, include the amount from line 12 above on the “Other payments” line of the form. Turbotax state efile coupon Write "Sec. Turbotax state efile coupon 692(d)(2) Payment" and the amount to the right of the entry space. Turbotax state efile coupon Also indicate whether a Form 1041 is being filed for the decedent's estate. Turbotax state efile coupon If filing Form 1040X, include the amount from line 12 above on Form 1040X on line 15, columns (B) and (C). Turbotax state efile coupon Write “Sec. Turbotax state efile coupon 692(d)(2) Payment” on the dotted line to the left of the entry space. Turbotax state efile coupon Worksheet C. Turbotax state efile coupon Amount Treated as Tax Payment for Decedent's Last Tax Year Caution: The decedent is entitled to minimum relief of $10,000. Turbotax state efile coupon Complete this worksheet only if the total tax forgiven for all eligible years is less than $10,000. Turbotax state efile coupon 1 Minimum relief amount. Turbotax state efile coupon Note: Before completing lines 2–9, see Instructions for lines 2–9 of Worksheet C. Turbotax state efile coupon 1 $10,000 2 Enter the taxable income from line 22 (Form 1041) 2       3 Enter the distribution deduction from line 18 (Form 1041) . Turbotax state efile coupon 3       4 Add lines 2 and 3. Turbotax state efile coupon 4       5 Enter exempt income received after death minus expenses allocable to exempt income. Turbotax state efile coupon (See Income received after date of death on page 5. Turbotax state efile coupon ) 5       6 Add lines 4 and 5. Turbotax state efile coupon 6       7 Figure the tax on line 6 using Schedule G (Form 1041). Turbotax state efile coupon 7       8 Figure the tax on line 4 using Schedule G (Form 1041). Turbotax state efile coupon 8       9 Tax on exempt income. Turbotax state efile coupon Subtract line 8 from line 7. Turbotax state efile coupon 9       10 Enter the total of columns (A)–(C) from line 5 of Worksheet A or line 15 of Worksheet B. Turbotax state efile coupon If the decedent was not required to file tax returns for the eligible tax years, enter -0-. Turbotax state efile coupon 10       11 Add lines 9 and 10. Turbotax state efile coupon 11   12 Additional payment allowed. Turbotax state efile coupon If line 11 is $10,000 or more, enter -0- and stop here. Turbotax state efile coupon No additional amount is allowed as a tax payment. Turbotax state efile coupon Otherwise, subtract line 11 from line 1 and enter the result. Turbotax state efile coupon 12   Note. Turbotax state efile coupon The amount on line 12 is allowed as a tax payment for the decedent's last tax year (usually 1995 or 2001). Turbotax state efile coupon Attach the computation of the additional payment allowed or a copy of this worksheet to the original or amended income tax return for the decedent's last tax year. Turbotax state efile coupon If filing Form 1040, include the amount from line 12 above on the “Other payments” line of the form. Turbotax state efile coupon Write "Sec. Turbotax state efile coupon 692(d)(2) Payment" and the amount to the right of the entry space. Turbotax state efile coupon Also indicate whether a Form 1041 is being filed for the decedent's estate. Turbotax state efile coupon If filing Form 1040X, include the amount from line 12 above on Form 1040X on line 15, columns (B) and (C). Turbotax state efile coupon Write “Sec. Turbotax state efile coupon 692(d)(2) Payment” on the dotted line to the left of the entry space. Turbotax state efile coupon Worksheet D. Turbotax state efile coupon Alternative Computation of Tax on Exempt Income (Line 9 of Worksheet C) 1 Enter the taxable income from line 22 (Form 1041) 1   2 Enter exempt income received after death minus expenses allocable to exempt income. Turbotax state efile coupon (See Income received after date of death on page 5. Turbotax state efile coupon ) 2   3 Add lines 1 and 2 3   4 Figure the tax on line 3 using Schedule G (Form 1041). Turbotax state efile coupon 4   5 Figure the tax on line 1 using Schedule G (Form 1041). Turbotax state efile coupon 5   6 Estate's tax on exempt income. Turbotax state efile coupon Subtract line 5 from line 4 6   7 Beneficiaries' tax on exempt income. Turbotax state efile coupon Figure the total tax that would have been payable by all beneficiaries. Turbotax state efile coupon Do this by including in each beneficiary's gross income the exempt income received from the decedent's estate and refiguring the income tax. Turbotax state efile coupon Add the amounts by which each beneficiary's income tax is increased. Turbotax state efile coupon 7   8 Add lines 6 and 7. Turbotax state efile coupon Enter this amount on line 9 of Worksheet C. Turbotax state efile coupon 8   Worksheet D. Turbotax state efile coupon Alternative Computation of Tax on Exempt Income (Line 9 of Worksheet C) 1 Enter the taxable income from line 22 (Form 1041) 1   2 Enter exempt income received after death minus expenses allocable to exempt income. Turbotax state efile coupon (See Income received after date of death on page 5. Turbotax state efile coupon ) 2   3 Add lines 1 and 2 3   4 Figure the tax on line 3 using Schedule G (Form 1041). Turbotax state efile coupon 4   5 Figure the tax on line 1 using Schedule G (Form 1041). Turbotax state efile coupon 5   6 Estate's tax on exempt income. Turbotax state efile coupon Subtract line 5 from line 4 6   7 Beneficiaries' tax on exempt income. Turbotax state efile coupon Figure the total tax that would have been payable by all beneficiaries. Turbotax state efile coupon Do this by including in each beneficiary's gross income the exempt income received from the decedent's estate and refiguring the income tax. Turbotax state efile coupon Add the amounts by which each beneficiary's income tax is increased. Turbotax state efile coupon 7   8 Add lines 6 and 7. Turbotax state efile coupon Enter this amount on line 9 of Worksheet C. Turbotax state efile coupon 8   Refund of Taxes Paid The IRS will refund the following forgiven income tax liabilities. Turbotax state efile coupon Income tax liabilities that have been paid. Turbotax state efile coupon Income tax liabilities treated as paid because the total tax liability for all years eligible for tax forgiveness is less than $10,000. Turbotax state efile coupon See Minimum Amount of Relief, earlier. Turbotax state efile coupon Example 1. Turbotax state efile coupon A man who died in the September 11 attacks had an income tax liability of $7,500 for 2000 and $6,500 for 2001. Turbotax state efile coupon The total, $14,000, is eligible for tax forgiveness. Turbotax state efile coupon However, he paid only $13,000 of that amount. Turbotax state efile coupon The IRS will refund the $13,000 paid. Turbotax state efile coupon Example 2. Turbotax state efile coupon A child who died in the September 11 attacks had no income tax liability for 2000 or 2001. Turbotax state efile coupon The child qualifies for the minimum relief of $10,000. Turbotax state efile coupon The $10,000 is treated as a tax payment for 2001 and will be refunded. Turbotax state efile coupon Period for filing a claim for credit or refund. Turbotax state efile coupon   To obtain a tax refund on a previously filed income tax return, file an amended return (Form 1040X or an amended Form 1041) within 3 years from the time the return was filed or 2 years from the time the tax was paid, whichever is later. Turbotax state efile coupon For example, you have until April 15, 2004, to file an amended return on a 2000 Form 1040, 1040A, or 1040EZ that was filed by April 16, 2001, and for which the tax was paid when due. Turbotax state efile coupon To obtain a refund on a return that has not been filed, file the return within 3 years of the original due date of the return. Turbotax state efile coupon Extension of time for victims of Oklahoma City attack. Turbotax state efile coupon   The period described above has been extended for victims of the Oklahoma City attack. Turbotax state efile coupon Survivors and personal representatives of these victims have until January 22, 2003, to file an original or amended return. Turbotax state efile coupon How To Claim Tax Forgiveness Use the following procedures to claim income tax forgiveness. Turbotax state efile coupon Which Form To Use The form you use depends on whether an income tax return for the eligible year was already filed for the decedent. Turbotax state efile coupon Return required but not yet filed. Turbotax state efile coupon   File Form 1040 if the decedent was a U. Turbotax state efile coupon S. Turbotax state efile coupon citizen or resident. Turbotax state efile coupon File Form 1040NR if the decedent was a nonresident alien. Turbotax state efile coupon A nonresident alien is someone who is not a U. Turbotax state efile coupon S. Turbotax state efile coupon citizen or resident. Turbotax state efile coupon Return required and already filed. Turbotax state efile coupon   File a separate Form 1040X for each year you are claiming tax relief. Turbotax state efile coupon Return not required and not filed. Turbotax state efile coupon   File Form 1040 only for the year of death if the decedent was a U. Turbotax state efile coupon S. Turbotax state efile coupon citizen or resident. Turbotax state efile coupon File Form 1040NR if the decedent was a nonresident alien. Turbotax state efile coupon Return not required but already filed. Turbotax state efile coupon   File Form 1040X only for the year of death. Turbotax state efile coupon How to complete the returns. Turbotax state efile coupon   Fill out Form 1040 or 1040NR according to its instructions but do not reduce the decedent's tax liability by any taxes that will be forgiven. Turbotax state efile coupon Attach to each return a computation of the income tax to be forgiven or a copy of Worksheet A or B. Turbotax state efile coupon If filing Form 1040 or Form 1040NR, also attach any Forms W–2. Turbotax state efile coupon If the total forgiven tax liability for all eligible years is less than $10,000, attach to the decedent's final return a computation of the additional tax payment allowed or a copy of Worksheet C. Turbotax state efile coupon Also, please write one of the following across the top of page 1 of each return. Turbotax state efile coupon KITA—Oklahoma City KITA—9/11 KITA—Anthrax “KITA” means “killed in terrorist attack. Turbotax state efile coupon ” Need a copy of a previously filed return?   You will find it easier to prepare Form 1040X if you have a copy of the decedent's previously filed tax return. Turbotax state efile coupon If you need a copy, use Form 4506. Turbotax state efile coupon The IRS will provide a free copy of the tax return if you write “DISASTER” in the top margin of Form 4506. Turbotax state efile coupon Attach Letters Testamentary or other evidence to establish that you are authorized to act for the decedent's estate. Turbotax state efile coupon Send Form 4506 to the address shown in the form instructions. Turbotax state efile coupon Taxpayer identification number. Turbotax state efile coupon   A taxpayer identification number must be furnished on the decedent's returns. Turbotax state efile coupon This is usually the decedent's social security number (SSN). Turbotax state efile coupon However, a nonresident alien who is not eligible to get an SSN should have an individual taxpayer identification number (ITIN). Turbotax state efile coupon If the decedent was a nonresident alien, had neither an SSN nor an ITIN, and was not required to file a U. Turbotax state efile coupon S. Turbotax state efile coupon income tax return for any tax year, do not apply for an ITIN. Turbotax state efile coupon You may claim a refund by filing Form 1040NR without an SSN or ITIN. Turbotax state efile coupon Necessary Documents Please attach the following documents to the return or amended return. Turbotax state efile coupon Proof of death. Turbotax state efile coupon   Attach a copy of the death certificate. Turbotax state efile coupon If the Department of Defense issued DD Form 1300, Report of Casualty, you can attach that form instead of the death certificate. Turbotax state efile coupon Form 1310. Turbotax state efile coupon   You must send Form 1310 with all returns and claims for refund, unless either of the following applies. Turbotax state efile coupon You are a surviving spouse filing an original or amended joint return with the decedent. Turbotax state efile coupon You are a personal representative filing an original Form 1040 or Form 1040NR for the decedent and a court certificate showing your appointment is attached to the return. Turbotax state efile coupon A personal representative is an executor or administrator of a decedent's estate, as certified or appointed by the court. Turbotax state efile coupon A copy of the decedent's will cannot be accepted as evidence that you are the personal representative. Turbotax state efile coupon      If you have proof of death but do not have enough tax information to file a timely claim for a refund, file Form 1040X with Form 1310. Turbotax state efile coupon Include a statement saying an amended return will be filed as soon as the necessary tax information is available. Turbotax state efile coupon Where To File The IRS has set up a special office for processing returns and claims for tax forgiveness. Turbotax state efile coupon Use one of the addresses shown below. Turbotax state efile coupon Where you file the returns or claims depends on whether you use the U. Turbotax state efile coupon S. Turbotax state efile coupon Postal Service or a private delivery service. Turbotax state efile coupon Please do not send these returns or claims to any of the addresses shown in the tax form instructions. Turbotax state efile coupon U. Turbotax state efile coupon S. Turbotax state efile coupon Postal Service. Turbotax state efile coupon   If you use the U. Turbotax state efile coupon S. Turbotax state efile coupon Postal Service, file these returns and claims at the following address. Turbotax state efile coupon Internal Revenue Service P. Turbotax state efile coupon O. Turbotax state efile coupon Box 4053 Woburn, MA 01888 Private delivery service. Turbotax state efile coupon   Private delivery services cannot deliver items to P. Turbotax state efile coupon O. Turbotax state efile coupon boxes. Turbotax state efile coupon If you use a private delivery service, file these returns and claims at the following address. Turbotax state efile coupon Internal Revenue Service Stop 661 310 Lowell St. Turbotax state efile coupon Andover, MA 01810 Designated private delivery services. Turbotax state efile coupon   You can use the following private delivery services to file these returns and claims. Turbotax state efile coupon Airborne Express (Airborne): Overnight Air Express Service, Next Afternoon Service, and Second Day Service. Turbotax state efile coupon DHL Worldwide Express (DHL): DHL “Same Day” Service, and DHL USA Overnight. Turbotax state efile coupon Federal Express (FedEx): FedEx Priority Overnight, FedEx Standard Overnight, and FedEx 2Day. Turbotax state efile coupon United Parcel Service (UPS): UPS Next Day Air, UPS Next Day Air Saver, UPS 2nd Day Air, UPS 2nd Day Air A. Turbotax state efile coupon M. Turbotax state efile coupon , UPS Worldwide Express Plus, and UPS Worldwide Express. Turbotax state efile coupon The private delivery service can tell you how to get written proof of the mailing date. Turbotax state efile coupon Payments to Survivors The following section discusses the tax treatment of certain amounts received by survivors. Turbotax state efile coupon September 11th Victim Compensation Fund of 2001 Payments from the September 11th Victim Compensation Fund of 2001 are not included in income. Turbotax state efile coupon Qualified Disaster Relief Payments Qualified disaster relief payments are not included in income. Turbotax state efile coupon These payments are not subject to income tax, self-employment tax, or employment taxes (social security, Medicare, and federal unemployment taxes). Turbotax state efile coupon No withholding applies to these payments. Turbotax state efile coupon Qualified disaster relief payments include payments you receive (regardless of the source) after September 10, 2001, for the following expenses. Turbotax state efile coupon Reasonable and necessary personal, family, living, or funeral expenses incurred as a result of a terrorist attack. Turbotax state efile coupon Reasonable and necessary expenses incurred for the repair or rehabilitation of a personal residence due to a terrorist attack. Turbotax state efile coupon (A personal residence can be a rented residence or one you own. Turbotax state efile coupon ) Reasonable and necessary expenses incurred for the repair or replacement of the contents of a personal residence due to a terrorist attack. Turbotax state efile coupon Qualified disaster relief payments also include the following. Turbotax state efile coupon Payments made by common carriers (for example, American Airlines and United Airlines regarding the September 11 attacks) because of death or physical injury incurred as a result of a terrorist attack. Turbotax state efile coupon Amounts paid by a federal, state, or local government in connection with a terrorist attack to those affected by the attack. Turbotax state efile coupon Qualified disaster relief payments do not include: Insurance or other reimbursements for expenses, or Income replacement payments, such as payments of lost wages, lost business income, or unemployment compensation. Turbotax state efile coupon Disability Payments For tax years ending after September 10, 2001, disability payments for injuries incurred as a direct result of a terrorist attack directed against the United States (or its allies), whether outside or within the United States, are not included in income. Turbotax state efile coupon Death Benefits Payments received by an individual or the estate of a decedent from the employer of an employee who died as a result of the Oklahoma City or September 11 terrorist attacks, or as a result of the anthrax attacks, are not included in income. Turbotax state efile coupon Only the amount that exceeds the benefits that would have been payable if the death had occurred for a reason other than a terrorist or anthrax attack is excludable. Turbotax state efile coupon However, the exclusion does apply to incidental death benefits paid under a qualified retirement plan even if these amounts would have been payable if the death had occurred for a reason other than a terrorist or anthrax attack. Turbotax state efile coupon If you included death benefits in income on a previously filed return and they are now excludable under the above rule, file Form 1040X to amend that return. Turbotax state efile coupon For information on the period for filing Form 1040X, see Period for filing claim for credit or refund earlier under Refund of Taxes Paid. Turbotax state efile coupon If that period has expired, you are granted an extension. Turbotax state efile coupon You have until January 22, 2003, to file Form 1040X to exclude the death benefits. Turbotax state efile coupon On top of page 1 of Form 1040X, write “Extension of Limitations Under PL 107–134, sec. Turbotax state efile coupon 102(b)(2). Turbotax state efile coupon ” Canceled Debt Canceled debt is not included in your income (or the income of the estate) if: You (or the estate) were liable, or became liable, for the debt of a decedent, and The debt was canceled after September 10, 2001, and before January 1, 2002, because the decedent died as a result of the September 11 attacks or anthrax attacks. Turbotax state efile coupon The lender is not required to report the canceled debt on Form 1099–C, Cancellation of Debt. Turbotax state efile coupon Payments to Survivors of Public Safety Officers If you are a survivor of a public safety officer who died in the line of duty, certain amounts you receive are not included in income. Turbotax state efile coupon Bureau of Justice Assistance payments. Turbotax state efile coupon   If you are a surviving dependent of a public safety officer (law enforcement officer or firefighter) who died in the line of duty, do not include in your income the death benefit paid to you by the Bureau of Justice Assistance. Turbotax state efile coupon Government plan annuity. Turbotax state efile coupon   If you receive a survivor annuity as the child or spouse (or former spouse) of a public safety officer who was killed in the line of duty, you generally do not have to include it in income. Turbotax state efile coupon This exclusion applies to the amount of the annuity based on the officer's service as a public safety officer. Turbotax state efile coupon For this purpose, the term public safety officer includes police and law enforcement officers, firefighters, and rescue squad and ambulance crews. Turbotax state efile coupon More information. Turbotax state efile coupon   For more information, see Publication 559. Turbotax state efile coupon Postponed Tax Deadlines The IRS may postpone for up to 1 year certain tax deadlines of taxpayers who are affected by a terrorist attack. Turbotax state efile coupon The tax deadlines the IRS may postpone include those for filing income and employment tax returns, paying income and employment taxes, and making contributions to a traditional IRA or Roth IRA. Turbotax state efile coupon If any tax deadline is postponed, the IRS will publicize the postponement in the affected area and publish a news release, revenue ruling, revenue procedure, notice, announcement, or other guidance in the Internal Revenue Bulletin (IRB). Turbotax state efile coupon Affected taxpayers. Turbotax state efile coupon   If the IRS postpones a tax deadline, the following taxpayers are eligible for the postponement. Turbotax state efile coupon Any individual whose main home is located in a covered area (defined later). Turbotax state efile coupon Any business entity or sole proprietor whose principal place of business is located in a covered area. Turbotax state efile coupon Any individual, business entity, or sole proprietor whose records needed to meet a postponed deadline are maintained in a covered area. Turbotax state efile coupon The main home or principal place of business does not have to be located in the covered area. Turbotax state efile coupon Any estate or trust whose tax records necessary to meet a postponed tax deadline are maintained in a covered area. Turbotax state efile coupon Any individual who is a relief worker affiliated with a recognized government or philanthropic organization and who is assisting in a covered area. Turbotax state efile coupon The spouse on a joint return with a taxpayer who is eligible for postponements. Turbotax state efile coupon Any other person determined by the IRS to be affected by a terrorist attack. Turbotax state efile coupon Covered area. Turbotax state efile coupon   This is an area in which a terrorist attack took place and in which the IRS has decided to postpone tax deadlines for up to 1 year. Turbotax state efile coupon Abatement of interest. Turbotax state efile coupon   The IRS may abate (forgive) the interest on any underpaid income tax for the length of any postponement. Turbotax state efile coupon Disaster Area Losses If your property was damaged or destroyed as a result of the September 11 attacks, you can choose to deduct your disaster loss on your 2000 return (or amended return) rather than on your 2001 return. Turbotax state efile coupon You must make this choice to deduct your loss on your 2000 return by the later of the following dates. Turbotax state efile coupon The due date (without extensions) for filing your 2001 income tax return (April 15, 2002, if you are a calendar year taxpayer). Turbotax state efile coupon The due date (with extensions) for the 2000 return. Turbotax state efile coupon For more information about disaster area losses, see Publication 547. Turbotax state efile coupon Estate Tax Reduction The federal estate tax is reduced for taxable estates of individuals who died as a result of the Oklahoma City attack, the September 11 attacks, and the anthrax attacks. Turbotax state efile coupon The estate tax is computed using a new rate schedule on page 25 of the November 2001 revision of the instructions for Form 706. Turbotax state efile coupon The estate tax is reduced by credits against the estate tax, including the unified credit and the state death tax credit. Turbotax state efile coupon These credits may reduce or eliminate the estate tax due. Turbotax state efile coupon A special rule extends until January 22, 2003, the period of time allowed to file a claim for a refund of estate taxes that have been paid. Turbotax state efile coupon Recovery from the September 11th Victim Compensation Fund. Turbotax state efile coupon   The value of claims for a decedent's pain and suffering is normally included in the gross estate. Turbotax state efile coupon However, if the estate chooses to seek recovery from this fund, the IRS has determined that, in view of the unique circumstances of this situation and the high likelihood that such claims will be valued at a nominal or zero amount, the claims will be valued at zero for estate tax purposes. Turbotax state efile coupon Thus, there are no federal estate tax consequences if an estate or beneficiary receives a recovery from this fund. Turbotax state efile coupon Which estates must file a return. Turbotax state efile coupon   For decedents dying in 2001, Form 706 must be filed by the executor for the estate of every U. Turbotax state efile coupon S. Turbotax state efile coupon citizen or resident whose gross estate, plus adjusted taxable gifts and specific exemption, is more than $675,000. Turbotax state efile coupon Form 706 must be filed within 9 months after the date of decedent's death unless you receive an extension of time to file. Turbotax state efile coupon Use Form 4768, Application for Extension of Time To File a Return and/or Pay U. Turbotax state efile coupon S. Turbotax state efile coupon Estate (and Generation-Skipping Transfer) Taxes, to apply for an extension. Turbotax state efile coupon Where to file. Turbotax state efile coupon   Returns on which the new rate schedule is used should be sent to the following address, which was not available when Form 706 went to print. Turbotax state efile coupon Internal Revenue Service E & G Department/Stop 824T 201 W. Turbotax state efile coupon Rivercenter Blvd. Turbotax state efile coupon Covington, KY 41011 More information. Turbotax state efile coupon   For more information on the federal estate tax, see the instructions for Form 706. Turbotax state efile coupon Structured Settlement Factoring Transactions A person who acquires payment rights in a structured settlement arrangement after February 21, 2002, may be subject to a 40% excise tax unless the transfer of the payment rights was approved in advance in a qualified order. Turbotax state efile coupon The excise tax is figured on the excess of the undiscounted amount of the payments being acquired over the total amount actually paid to acquire them. Turbotax state efile coupon However, this tax will not apply to transactions entered into from February 22, 2002, to July 1, 2002, if certain requirements are met. Turbotax state efile coupon For information about these requirements, see Internal Revenue Code section 5891. Turbotax state efile coupon Worksheet B Illustrated. Turbotax state efile coupon Figuring the Tax To Be Forgiven (For Decedents Who Filed a Joint Return)       (A) First Eligible Year (1994 or 2000) (B) Second Eligible Year (1995 or 2001) (C) Third Eligible Year (1996 or 2002) 1 Enter the years eligible for forgiveness. Turbotax state efile coupon 1 2000 2001   2 Enter the decedent's taxable income. Turbotax state efile coupon Figure taxable income as if a separate return had been filed. Turbotax state efile coupon See the instructions. Turbotax state efile coupon 2 $17,259 $14,295   3 Enter the decedent's total tax. Turbotax state efile coupon See the instructions. Turbotax state efile coupon 3 6,123 5,250   4 Enter the total, if any, of the decedent's taxes not eligible for forgiveness. Turbotax state efile coupon See the instructions. Turbotax state efile coupon 4 3,532 3,109   5 Subtract line 4 from line 3. Turbotax state efile coupon 5 2,591 2,141   6 Enter the surviving spouse's taxable income. Turbotax state efile coupon Figure taxable income as if a separate return had been filed. Turbotax state efile coupon See the instructions for line 2. Turbotax state efile coupon 6 29,025 29,850   7 Enter the surviving spouse's total tax. Turbotax state efile coupon See the instructions. Turbotax state efile coupon 7 5,277 5,391   8 Enter the total, if any, of the surviving spouse's taxes listed in the instructions for line 4. Turbotax state efile coupon 8 0 0   9 Subtract line 8 from line 7. Turbotax state efile coupon 9 5,277 5,391   10 Add lines 5 and 9. Turbotax state efile coupon 10 7,868 7,532   11 Enter the total tax from the joint return. Turbotax state efile coupon See Table 1 on page 5 for the line number for years before 2002. Turbotax state efile coupon 11 10,789 9,728   12 Add lines 4 and 8. Turbotax state efile coupon 12 3,532 3,109   13 Subtract line 12 from line 11. Turbotax state efile coupon 13 7,257 6,619   14 Divide line 5 by line 10. Turbotax state efile coupon Enter the result as a decimal. Turbotax state efile coupon 14 . Turbotax state efile coupon 329 . Turbotax state efile coupon 284   15 Tax to be forgiven. Turbotax state efile coupon Multiply line 13 by line 14 and enter the result. Turbotax state efile coupon 15 $2,388 $1,880   Note. Turbotax state efile coupon If the total of columns (A), (B), and (C) of line 15 (including any amounts shown on line 5 of Worksheet A) is less than $10,000, also complete Worksheet C. Turbotax state efile coupon Attach the computation of the tax to be forgiven or a copy of this worksheet to the decedent's final income tax return or amended tax return (Form 1040X) for each year listed on line 1. Turbotax state efile coupon If filing Form 1040X for an eligible year, enter the amount from line 15 above on Form 1040X in column B of line 10 as a decrease in tax. Turbotax state efile coupon The IRS will determine the amount to be refunded. Turbotax state efile coupon Worksheet B Illustrated. Turbotax state efile coupon Figuring the Tax To Be Forgiven (For Decedents Who Filed a Joint Return)       (A) First Eligible Year (1994 or 2000) (B) Second Eligible Year (1995 or 2001) (C) Third Eligible Year (1996 or 2002) 1 Enter the years eligible for forgiveness. Turbotax state efile coupon 1 2000 2001   2 Enter the decedent's taxable income. Turbotax state efile coupon Figure taxable income as if a separate return had been filed. Turbotax state efile coupon See the instructions. Turbotax state efile coupon 2 $17,259 $14,295   3 Enter the decedent's total tax. Turbotax state efile coupon See the instructions. Turbotax state efile coupon 3 6,123 5,250   4 Enter the total, if any, of the decedent's taxes not eligible for forgiveness. Turbotax state efile coupon See the instructions. Turbotax state efile coupon 4 3,532 3,109   5 Subtract line 4 from line 3. Turbotax state efile coupon 5 2,591 2,141   6 Enter the surviving spouse's taxable income. Turbotax state efile coupon Figure taxable income as if a separate return had been filed. Turbotax state efile coupon See the instructions for line 2. Turbotax state efile coupon 6 29,025 29,850   7 Enter the surviving spouse's total tax. Turbotax state efile coupon See the instructions. Turbotax state efile coupon 7 5,277 5,391   8 Enter the total, if any, of the surviving spouse's taxes listed in the instructions for line 4. Turbotax state efile coupon 8 0 0   9 Subtract line 8 from line 7. Turbotax state efile coupon 9 5,277 5,391   10 Add lines 5 and 9. Turbotax state efile coupon 10 7,868 7,532   11 Enter the total tax from the joint return. Turbotax state efile coupon See Table 1 on page 5 for the line number for years before 2002. Turbotax state efile coupon 11 10,789 9,728   12 Add lines 4 and 8. Turbotax state efile coupon 12 3,532 3,109   13 Subtract line 12 from line 11. Turbotax state efile coupon 13 7,257 6,619   14 Divide line 5 by line 10. Turbotax state efile coupon Enter the result as a decimal. Turbotax state efile coupon 14 . Turbotax state efile coupon 329 . Turbotax state efile coupon 284   15 Tax to be forgiven. Turbotax state efile coupon Multiply line 13 by line 14 and enter the result. Turbotax state efile coupon 15 $2,388 $1,880   Note. Turbotax state efile coupon If the total of columns (A), (B), and (C) of line 15 (including any amounts shown on line 5 of Worksheet A) is less than $10,000, also complete Worksheet C. Turbotax state efile coupon Attach the computation of the tax to be forgiven or a copy of this worksheet to the decedent's final income tax return or amended tax return (Form 1040X) for each year listed on line 1. Turbotax state efile coupon If filing Form 1040X for an eligible year, enter the amount from line 15 above on Form 1040X in column B of line 10 as a decrease in tax. Turbotax state efile coupon The IRS will determine the amount to be refunded. Turbotax state efile coupon Illustrated Worksheets B and C A wife lost her husband in the September 11 attack on the World Trade Center. Turbotax state efile coupon They filed a joint return for 2000 and the wife chose to file a joint return as a surviving spouse for 2001. Turbotax state efile coupon The returns for 2000 and 2001 showed the following income, deductions, and tax liabilities. Turbotax state efile coupon After the husband died, his estate received income of $4,000. Turbotax state efile coupon Of that amount, $1,000 is net profit from Schedule C received before the end of 2001. Turbotax state efile coupon This net profit is exempt from income tax as explained earlier under Income received after date of death. Turbotax state efile coupon The wife files Form 1041 because the gross income of the estate for the tax year ($3,000) is $600 or more. Turbotax state efile coupon To determine how much of the husband's tax liability for 2000 and 2001 is to be forgiven, the wife completes Worksheet B. Turbotax state efile coupon She also completes Worksheet C because the forgiven tax liabilities for 2000 and 2001 (line 15 of Worksheet B) total less than $10,000. Turbotax state efile coupon To claim tax relief for 2000, the wife files Form 1040X and attaches a copy of Worksheet B. Turbotax state efile coupon To claim tax relief for 2001, she files Form 1040 and attaches copies of Worksheets B and C. Turbotax state efile coupon   2000 2001 Wages (wife) $35,000 $36,000 Net profit from Schedule C, Profit or Loss From Business (husband) 25,000 22,000 Interest income (joint account) 1,000 1,100 Deduction for ½ of self-employment tax (husband) (1,766) (1,555) Standard deduction (7,350) (7,600) Personal exemptions (2) (5,600) (5,800) Taxable income $46,284 $44,145 Joint income tax liability $7,257 $6,619 Plus: Self-employment tax (husband) 3,532 3,109 Total tax liability $10,789 $9,728   2000 2001 Wages (wife) $35,000 $36,000 Net profit from Schedule C, Profit or Loss From Business (husband) 25,000 22,000 Interest income (joint account) 1,000 1,100 Deduction for ½ of self-employment tax (husband) (1,766) (1,555) Standard deduction (7,350) (7,600) Personal exemptions (2) (5,600) (5,800) Taxable income $46,284 $44,145 Joint income tax liability $7,257 $6,619 Plus: Self-employment tax (husband) 3,532 3,109 Total tax liability $10,789 $9,728 Worksheet C Illustrated. Turbotax state efile coupon Amount Treated as Tax Payment for Decedent's Last Tax Year Caution: The decedent is entitled to minimum relief of $10,000. Turbotax state efile coupon Complete this worksheet only if the total tax forgiven for all eligible years is less than $10,000. Turbotax state efile coupon 1 Minimum relief amount. Turbotax state efile coupon Note: Before completing lines 2–9, see Instructions for lines 2–9 of Worksheet C. Turbotax state efile coupon 1 $10,000 2 Enter the taxable income from line 22 (Form 1041) 2 2,400     3 Enter the distribution deduction from line 18 (Form 1041) . Turbotax state efile coupon 3 0     4 Add lines 2 and 3. Turbotax state efile coupon 4 2,400     5 Enter exempt income received after death minus expenses allocable to exempt income. Turbotax state efile coupon (See Income received after date of death on page 5. Turbotax state efile coupon ) 5 1,000     6 Add lines 4 and 5. Turbotax state efile coupon 6 3,400     7 Figure the tax on line 6 using Schedule G (Form 1041). Turbotax state efile coupon 7 710     8 Figure the tax on line 4 using Schedule G (Form 1041). Turbotax state efile coupon 8 435     9 Tax on exempt income. Turbotax state efile coupon Subtract line 8 from line 7. Turbotax state efile coupon 9 275     10 Enter the total of columns (A)–(C) from line 5 of Worksheet A or line 15 of Worksheet B. Turbotax state efile coupon If the decedent was not required to file tax returns for the eligible tax years, enter -0-. Turbotax state efile coupon 10 4,268     11 Add lines 9 and 10. Turbotax state efile coupon 11 $4,543 12 Additional payment allowed. Turbotax state efile coupon If line 11 is $10,000 or more, enter -0- and stop here. Turbotax state efile coupon No additional amount is allowed as a tax payment. Turbotax state efile coupon Otherwise, subtract line 11 from line 1 and enter the result. Turbotax state efile coupon 12 $5,457 Note. Turbotax state efile coupon The amount on line 12 is allowed as a tax payment for the decedent's last tax year (usually 1995 or 2001). Turbotax state efile coupon Attach the computation of the additional payment allowed or a copy of this worksheet to the original or amended income tax return for the decedent's last tax year. Turbotax state efile coupon If filing Form 1040, include the amount from line 12 above on the “Other payments” line of the form. Turbotax state efile coupon Write "Sec. Turbotax state efile coupon 692(d)(2) Payment" and the amount to the right of the entry space. Turbotax state efile coupon Also indicate whether a Form 1041 is being filed for the decedent's estate. Turbotax state efile coupon If filing Form 1040X, include the amount from line 12 above on Form 1040X on line 15, columns (B) and (C). Turbotax state efile coupon Write “Sec. Turbotax state efile coupon 692(d)(2) Payment” on the dotted line to the left of the entry space. Turbotax state efile coupon Worksheet C Illustrated. Turbotax state efile coupon Amount Treated as Tax Payment for Decedent's Last Tax Year Caution: The decedent is entitled to minimum relief of $10,000. Turbotax state efile coupon Complete this worksheet only if the total tax forgiven for all eligible years is less than $10,000. Turbotax state efile coupon 1 Minimum relief amount. Turbotax state efile coupon Note: Before completing lines 2–9, see Instructions for lines 2–9 of Worksheet C. Turbotax state efile coupon 1 $10,000 2 Enter the taxable income from line 22 (Form 1041) 2 2,400     3 Enter the distribution deduction from line 18 (Form 1041) . Turbotax state efile coupon 3 0     4 Add lines 2 and 3. Turbotax state efile coupon 4 2,400     5 Enter exempt income received after death minus expenses allocable to exempt income. Turbotax state efile coupon (See Income received after date of death on page 5. Turbotax state efile coupon ) 5 1,000     6 Add lines 4 and 5. Turbotax state efile coupon 6 3,400     7 Figure the tax on line 6 using Schedule G (Form 1041). Turbotax state efile coupon 7 710     8 Figure the tax on line 4 using Schedule G (Form 1041). Turbotax state efile coupon 8 435     9 Tax on exempt income. Turbotax state efile coupon Subtract line 8 from line 7. Turbotax state efile coupon 9 275     10 Enter the total of columns (A)–(C) from line 5 of Worksheet A or line 15 of Worksheet B. Turbotax state efile coupon If the decedent was not required to file tax returns for the eligible tax years, enter -0-. Turbotax state efile coupon 10 4,268     11 Add lines 9 and 10. Turbotax state efile coupon 11 $4,543 12 Additional payment allowed. Turbotax state efile coupon If line 11 is $10,000 or more, enter -0- and stop here. Turbotax state efile coupon No additional amount is allowed as a tax payment. Turbotax state efile coupon Otherwise, subtract line 11 from line 1 and enter the result. Turbotax state efile coupon 12 $5,457 Note. Turbotax state efile coupon The amount on line 12 is allowed as a tax payment for the decedent's last tax year (usually 1995 or 2001). Turbotax state efile coupon Attach the computation of the additional payment allowed or a copy of this worksheet to the original or amended income tax return for the decedent's last tax year. Turbotax state efile coupon If filing Form 1040, include the amount from line 12 above on the “Other payments” line of the form. Turbotax state efile coupon Write "Sec. Turbotax state efile coupon 692(d)(2) Payment" and the amount to the right of the entry space. Turbotax state efile coupon Also indicate whether a Form 1041 is being filed for the decedent's estate. Turbotax state efile coupon If filing Form 1040X, include the amount from line 12 above on Form 1040X on line 15, columns (B) and (C). Turbotax state efile coupon Write “Sec. Turbotax state efile coupon 692(d)(2) Payment” on the dotted line to the left of the entry space. Turbotax state efile coupon Additional Worksheets The following additional worksheets are provided for your convenience. Turbotax state efile coupon Worksheet A. Turbotax state efile coupon Figuring the Tax To Be Forgiven (For Decedents Who Filed a Return as Single, Married Filing Separately, Head of Household, or Qualifying Widow(er))         (A) First Eligible Year (1994 or 2000) (B) Second Eligible Year (1995 or 2001) (C) Third Eligible Year (1996 or 2002) 1 Enter the years eligible for tax forgiveness. Turbotax state efile coupon 1       2 Enter the total tax from the decedent's income tax return. Turbotax state efile coupon See Table 1 on page 5 for the line number for years before 2002. Turbotax state efile coupon 2       3 Enter the following taxes, if any, shown on the decedent's income tax return. Turbotax state efile coupon (These taxes are not eligible for forgiveness. Turbotax state efile coupon )           a Self-employment tax. Turbotax state efile coupon 3a         b Social security and Medicare tax on tip income not reported to employer. Turbotax state efile coupon 3b         c Tax on excess contributions to IRAs, Coverdell education savings accounts (formerly Ed IRAs), or Archer MSAs (formerly medical savings accounts). Turbotax state efile coupon 3c         d Tax on excess accumulation in qualified retirement plans. Turbotax state efile coupon 3d         e Household employment taxes. Turbotax state efile coupon 3e         f Uncollected social security and Medicare or RRTA tax on tips or group-term life insurance. Turbotax state efile coupon 3f         g Tax on golden parachute payments. Turbotax state efile coupon 3g       4 Add lines 3a through 3g. Turbotax state efile coupon 4       5 Tax to be forgiven. Turbotax state efile coupon Subtract line 4 from line 2. Turbotax state efile coupon 5       Note. Turbotax state efile coupon If the total of columns (A), (B), and (C) of line 5 (including any amounts shown on line 15 of Worksheet B) is less than $10,000, also complete Worksheet C. Turbotax state efile coupon Attach the computation of the tax to be forgiven or a copy of this worksheet to the decedent's final income tax return or amended tax return (Form 1040X) for each year listed on line 1. Turbotax state efile coupon If filing Form 1040X for an eligible year, enter the amount from line 5 above on Form 1040X in column B of line 10 as a decrease in tax. Turbotax state efile coupon The IRS will determine the amount to be refunded. Turbotax state efile coupon Worksheet A. Turbotax state efile coupon Figuring the Tax To Be Forgiven (For Decedents Who Filed a Return as Single, Married Filing Separately, Head of Household, or Qualifying Widow(er))         (A) First Eligible Year (1994 or 2000) (B) Second Eligible Year (1995 or 2001) (C) Third Eligible Year (1996 or 2002) 1 Enter the years eligible for tax forgiveness. Turbotax state efile coupon 1       2 Enter the total tax from the decedent's income tax return. Turbotax state efile coupon See Table 1 on page 5 for the line number for years before 2002. Turbotax state efile coupon 2       3 Enter the following taxes, if any, shown on the decedent's income tax return. Turbotax state efile coupon (These taxes are not eligible for forgiveness. Turbotax state efile coupon )           a Self-employment tax. Turbotax state efile coupon 3a         b Social security and Medicare tax on tip income not reported to employer. Turbotax state efile coupon 3b         c Tax on excess contributions to IRAs, Coverdell education savings accounts (formerly Ed IRAs), or Archer MSAs (formerly medical savings accounts). Turbotax state efile coupon 3c         d Tax on excess accumulation in qualified retirement plans. Turbotax state efile coupon 3d         e Household employment taxes. Turbotax state efile coupon 3e         f Uncollected social security and Medicare or RRTA tax on tips or group-term life insurance. Turbotax state efile coupon 3f         g Tax on golden parachute payments. Turbotax state efile coupon 3g       4 Add lines 3a through 3g. Turbotax state efile coupon 4       5 Tax to be forgiven. Turbotax state efile coupon Subtract line 4 from line 2. Turbotax state efile coupon 5       Note. Turbotax state efile coupon If the total of columns (A), (B), and (C) of line 5 (including any amounts shown on line 15 of Worksheet B) is less than $10,000, also complete Worksheet C. Turbotax state efile coupon Attach the computation of the tax to be forgiven or a copy of this worksheet to the decedent's final income tax return or amended tax return (Form 1040X) for each year listed on line 1. Turbotax state efile coupon If filing Form 1040X for an eligible year, enter the amount from line 5 above on Form 1040X in column B of line 10 as a decrease in tax. Turbotax state efile coupon The IRS will determine the amount to be refunded. Turbotax state efile coupon Worksheet B. Turbotax state efile coupon Figuring the Tax To Be Forgiven (For Decedents Who Filed a Joint Return)       (A) First Eligible Year (1994 or 2000) (B) Second Eligible Year (1995 or 2001) (C) Third Eligible Year (1996 or 2002) 1 Enter the years eligible for forgiveness. Turbotax state efile coupon 1       2 Enter the decedent's taxable income. Turbotax state efile coupon Figure taxable income as if a separate return had been filed. Turbotax state efile coupon See the instructions. Turbotax state efile coupon 2       3 Enter the decedent's total tax. Turbotax state efile coupon See the instructions. Turbotax state efile coupon 3       4 Enter the total, if any, of the decedent's taxes not eligible for forgiveness. Turbotax state efile coupon See the instructions. Turbotax state efile coupon 4       5 Subtract line 4 from line 3. Turbotax state efile coupon 5       6 Enter the surviving spouse's taxable income. Turbotax state efile coupon Figure taxable income as if a separate return had been filed. Turbotax state efile coupon See the instructions. Turbotax state efile coupon 6       7 Enter the surviving spouse's total tax. Turbotax state efile coupon See the instructions. Turbotax state efile coupon 7       8 Enter the total, if any, of the surviving spouse's taxes listed in the instructions for line 4. Turbotax state efile coupon 8       9 Subtract line 8 from line 7. Turbotax state efile coupon 9       10 Add lines 5 and 9. Turbotax state efile coupon 10       11 Enter the total tax from the joint return. Turbotax state efile coupon See Table 1 on page 5 for the line number for years before 2002. Turbotax state efile coupon 11       12 Add lines 4 and 8. Turbotax state efile coupon 12       13 Subtract line 12 from line 11. Turbotax state efile coupon 13       14 Divide line 5 by line 10. Turbotax state efile coupon Enter the result as a decimal. Turbotax state efile coupon 14       15 Tax to be forgiven. Turbotax state efile coupon Multiply line 13 by line 14 and enter the result. Turbotax state efile coupon 15       Note. Turbotax state efile coupon If the total of columns (A), (B), and (C) of line 15 (including any amounts shown on line 5 of Worksheet A) is less than $10,000, also complete Worksheet C. Turbotax state efile coupon Attach the computation of the tax to be forgiven or a copy of this worksheet to the decedent's final income tax return or amended tax return (Form 1040X) for each year listed on line 1. Turbotax state efile coupon If filing Form 1040X for an eligible year, enter the amount from line 15 above on Form 1040X in column B of line 10 as a decrease in tax. Turbotax state efile coupon The IRS will determine the amount to be refunded. Turbotax state efile coupon Worksheet B. Turbotax state efile coupon Figuring the Tax To Be Forgiven (For Decedents Who Filed a Joint Return)       (A) First Eligible Year (1994 or 2000) (B) Second Eligible Year (1995 or 2001) (C) Third Eligible Year (1996 or 2002) 1 Enter the years eligible for forgiveness. Turbotax state efile coupon 1       2 Enter the decedent's taxable income. Turbotax state efile coupon Figure taxable income as if a separate return had been filed. Turbotax state efile coupon See the instructions. Turbotax state efile coupon 2       3 Enter the decedent's total tax. Turbotax state efile coupon See the instructions. Turbotax state efile coupon 3       4 Enter the total, if any, of the decedent's taxes not eligible for forgiveness. Turbotax state efile coupon See the instructions. Turbotax state efile coupon 4       5 Subtract line 4 from line 3. Turbotax state efile coupon 5       6 Enter the surviving spouse's taxable income. Turbotax state efile coupon Figure taxable income as if a separate return had been filed. Turbotax state efile coupon See the instructions. Turbotax state efile coupon 6       7 Enter the surviving spouse's total tax. Turbotax state efile coupon See the instructions. Turbotax state efile coupon 7       8 Enter the total, if any, of the surviving spouse's taxes listed in the instructions for line 4. Turbotax state efile coupon 8       9 Subtract line 8 from line 7. Turbotax state efile coupon 9       10 Add lines 5 and 9. Turbotax state efile coupon 10       11 Enter the total tax from the joint return. Turbotax state efile coupon See Table 1 on page 5 for the line number for years before 2002. Turbotax state efile coupon 11       12 Add lines 4 and 8. Turbotax state efile coupon 12       13 Subtract line 12 from line 11. Turbotax state efile coupon 13       14 Divide line 5 by line 10. Turbotax state efile coupon Enter the result as a decimal. Turbotax state efile coupon 14       15 Tax to be forgiven. Turbotax state efile coupon Multiply line 13 by line 14 and enter the result. Turbotax state efile coupon 15       Note. Turbotax state efile coupon If the total of columns (A), (B), and (C) of line 15 (including any amounts shown on line 5 of Worksheet A) is less than $10,000, also complete Worksheet C. Turbotax state efile coupon Attach the computation of the tax to be forgiven or a copy of this worksheet to the decedent's final income tax return or amended tax return (Form 1040X) for each year listed on line 1. Turbotax state efile coupon If filing Form 1040X for an eligible year, enter the amount from line 15 above on Form 1040X in column B of line 10 as a decrease in tax. Turbotax state efile coupon The IRS will determine the amount to be refunded. Turbotax state efile coupon Worksheet C. Turbotax state efile coupon Amount Treated as Tax Payment for Decedent's Last Tax Year Caution: The decedent is entitled to minimum tax forgiveness of $10,000. Turbotax state efile coupon Complete this worksheet only if the total tax forgiven for all eligible years is less than $10,000. Turbotax state efile coupon 1 Minimum tax forgiveness. Turbotax state efile coupon Note. Turbotax state efile coupon Before completing lines 2–9, see Instructions for lines 2–9 of Worksheet C. Turbotax state efile coupon 1 $10,000 2 Enter the taxable income from line 22 (Form 1041) 2       3 Enter the distribution deduction from line 18 (Form 1041) . Turbotax state efile coupon 3       4 Add lines 2 and 3. Turbotax state efile coupon 4       5 Enter exempt income received after death minus expenses allocable to exempt income. Turbotax state efile coupon (See Income received after date of death on page 5. Turbotax state efile coupon ) 5       6 Add lines 4 and 5. Turbotax state efile coupon 6       7 Figure the tax on line 6 using Schedule G (Form 1041). Turbotax state efile coupon 7       8 Figure the tax on line 4 using Schedule G (Form 1041). Turbotax state efile coupon 8       9 Tax on exempt income. Turbotax state efile coupon Subtract line 8 from line 7. Turbotax state efile coupon 9       10 Enter the total of columns (A)–(C) from line 5 of Worksheet A or line 15 of Worksheet B. Turbotax state efile coupon If the decedent was not required to file tax returns for the eligible tax years, enter -0-. Turbotax state efile coupon 10       11 Add lines 9 and 10. Turbotax state efile coupon 11   12 Additional payment allowed. Turbotax state efile coupon If line 11 is $10,000 or more, enter -0- and stop here. Turbotax state efile coupon No additional amount is allowed as a tax payment. Turbotax state efile coupon Otherwise, subtract line 11 from line 1 and enter the result. Turbotax state efile coupon 12   Note. Turbotax state efile coupon The amount on line 12 is allowed as a tax payment for the decedent's last tax year (usually 1995 or 2001). Turbotax state efile coupon Attach the computation of the additional payment allowed or a copy of this worksheet to the original or amended income tax return for the decedent's last tax year. Turbotax state efile coupon If filing Form 1040, include the amount from line 12 above on the “Other payments” line of the form. Turbotax state efile coupon Write "Sec. Turbotax state efile coupon 692(d)(2) Payment" and the amount to the right of the entry space. Turbotax state efile coupon Also indicate whether a Form 1041 is being filed for the decedent's estate. Turbotax state efile coupon If filing Form 1040X, include the amount from line 12 above on Form 1040X on line 15, columns (B) and (C). Turbotax state efile coupon Write “Sec. Turbotax state efile coupon 692(d)(2) Payment” on the dotted line to the left of the entry space. Turbotax state efile coupon Worksheet C. Turbotax state efile coupon Amount Treated as Tax Payment for Decedent's Last Tax Year Caution: The decedent is entitled to minimum tax forgiveness of $10,000. Turbotax state efile coupon Complete this worksheet only if the total tax forgiven for all eligible years is less than $10,000. Turbotax state efile coupon 1 Minimum tax forgiveness. Turbotax state efile coupon Note. Turbotax state efile coupon Before completing lines 2–9, see Instructions for lines 2–9 of Worksheet C. Turbotax state efile coupon 1 $10,000 2 Enter the taxable income from line 22 (Form 1041) 2       3 Enter the distribution deduction from line 18 (Form 1041) . Turbotax state efile coupon 3       4 Add lines 2 and 3. Turbotax state efile coupon 4       5 Enter exempt income received after death minus expenses allocable to exempt income. Turbotax state efile coupon (See Income received after date of death on page 5. Turbotax state efile coupon ) 5       6 Add lines 4 and 5. Turbotax state efile coupon 6       7 Figure the tax on line 6 using Schedule G (Form 1041). Turbotax state efile coupon 7       8 Figure the tax on line 4 using Schedule G (Form 1041). Turbotax state efile coupon 8       9 Tax on exempt income. Turbotax state efile coupon Subtract line 8 from line 7. Turbotax state efile coupon 9       10 Enter the total of columns (A)–(C) from line 5 of Worksheet A or line 15 of Worksheet B. Turbotax state efile coupon If the decedent was not required to file tax returns for the eligible tax years, enter -0-. Turbotax state efile coupon 10       11 Add lines 9 and 10. Turbotax state efile coupon 11   12 Additional payment allowed. Turbotax state efile coupon If line 11 is $10,000 or more, enter -0- and stop here. Turbotax state efile coupon No additional amount is allowed as a tax payment. Turbotax state efile coupon Otherwise, subtract line 11 from line 1 and enter the result. Turbotax state efile coupon 12   Note. Turbotax state efile coupon The amount on line 12 is allowed as a tax payment for the decedent's last tax year (usually 1995 or 2001). Turbotax state efile coupon Attach the computation of the additional payment allowed or a copy of this worksheet to the original or amended income tax return for the decedent's last tax year. Turbotax state efile coupon If filing Form 1040, include the amount from line 12 above on the “Other payments” line of the form. Turbotax state efile coupon Write "Sec. Turbotax state efile coupon 692(d)(2) Payment" and the amount to the right of the entry space. Turbotax state efile coupon Also indicate whether a Form 1041 is being filed for the decedent's estate. Turbotax state efile coupon If filing Form 1040X, include the amount from line 12 above on Form 1040X on line 15, columns (B) and (C). Turbotax state efile coupon Write “Sec. Turbotax state efile coupon 692(d)(2) Payment” on the dotted line to the left of the entry space. Turbotax state efile coupon How To Get Tax Help Special IRS assistance. Turbotax state efile coupon   The IRS is providing special help for those affected by the terrorist attacks, as well as survivors and personal representatives of the victims. Turbotax state efile coupon We have set up a special toll-free number for people who may have trouble filing or paying their taxes because they were affected by the terrorist attacks, or who have other tax issues related to the attacks. Turbotax state efile coupon Call 1–866–562–5227 Monday through Friday In English–7 a. Turbotax state efile coupon m. Turbotax state efile coupon to 10 p. Turbotax state efile coupon m. Turbotax state efile coupon local time In Spanish–8 a. Turbotax state efile coupon m. Turbotax state efile coupon to 9:30 p. Turbotax state efile coupon m. Turbotax state efile coupon local time   The IRS web site at www. Turbotax state efile coupon irs. Turbotax state efile coupon gov has notices and other tax relief information. Turbotax state efile coupon Check it periodically for any new guidance or to see if Congress has enacted new legislation. Turbotax state efile coupon   Business taxpayers affected by the attacks can e-mail their questions to corp. Turbotax state efile coupon disaster. Turbotax state efile coupon relief@irs. Turbotax state efile coupon gov. Turbotax state efile coupon   For current information on Presidentially declared disaster areas, check the Federal Emergency Management Agency Web site at www. Turbotax state efile coupon fema. Turbotax state efile coupon gov. Turbotax state efile coupon Other help from the IRS. Turbotax state efile coupon   You can get help with unresolved tax issues, order free publications and forms, ask tax questions, and get more information from the IRS in several ways. Turbotax state efile coupon By selecting the method that is best for you, you will have quick and easy access to tax help. Turbotax state efile coupon Contacting your Taxpayer Advocate. Turbotax state efile coupon   If you have attempted to deal with an IRS problem unsuccessfully, you should contact your Taxpayer Advocate. Turbotax state efile coupon   The Taxpayer Advocate represents your interests and concerns within the IRS by protecting your rights and resolving problems that have not been fixed through normal channels. Turbotax state efile coupon While Taxpayer Advocates cannot change the tax law or make a technical tax decision, they can clear up problems that resulted from previous contacts and ensure that your case is given a complete and impartial review. Turbotax state efile coupon   To contact your Taxpayer Advocate: Call the Taxpayer Advocate at 1–877–777–4778. Turbotax state efile coupon Call the IRS at 1–800–829–1040. Turbotax state efile coupon Call, write, or fax the Taxpayer Advocate office in your area. Turbotax state efile coupon Call 1–800–829–4059 if you are a TTY/TDD user. Turbotax state efile coupon   For more information, see Publication 1546, The Taxpayer Advocate Service of the IRS. Turbotax state efile coupon Free tax services. Turbotax state efile coupon   To find out what services are available, get Publication 910, Guide to Free Tax Services. Turbotax state efile coupon It contains a list of free tax publications and an index of tax topics. Turbotax state efile coupon It also describes other free tax information services, including tax education and assistance programs and a list of TeleTax topics. Turbotax state efile coupon Personal computer. Turbotax state efile coupon With your personal computer and modem, you can access the IRS on the Internet at www. Turbotax state efile coupon irs. Turbotax state efile coupon gov. Turbotax state efile coupon While visiting our web site, you can: Find answers to questions you may have. Turbotax state efile coupon Download forms and publications or search for forms and pub
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Letter 3127C Frequently Asked Questions (FAQs)

What is the letter telling me?

This letter is confirming your oral or written request to make a change to your current Installment Agreement. The change can be payment amount, payment date or adding an additional liability to the agreement. The letter explains the necessary fees charged for this service.

What do I have to do?

Follow the instructions in the letter and make the change on the date provided.

How much time do I have?

The letter tells you when the change takes place.

What happens if I don't take any action?

You must continue to make your installment payments as the letter directs.

Who should I contact?

If you have any questions you may call the toll free number provided in the letter. The person who answers will assist you.

What if I don't agree or have already taken corrective action?

If you don't agree with the installment terms, you should contact us immediately. If you have already taken corrective action, you should receive a monthly reminder notice.

Page Last Reviewed or Updated: 03-Feb-2014

The Turbotax State Efile Coupon

Turbotax state efile coupon 10. Turbotax state efile coupon   Indoor Tanning Services Tax Table of Contents The tax on indoor tanning service is 10% of the amount paid for that service. Turbotax state efile coupon The tax is paid by the person paying for the services and is collected by the person receiving payment for the indoor tanning services. Turbotax state efile coupon Definition of indoor tanning services. Turbotax state efile coupon   Indoor tanning service means a service employing any electronic product designed to incorporate one or more ultraviolet lamps and intended for the irradiation of an individual by ultraviolet radiation, with wavelengths in air between 200 and 400 nanometers, to induce skin tanning. Turbotax state efile coupon The term does not include phototherapy service performed by, and on the premises of, a licensed medical professional (such as a dermatologist, psychologist, or registered nurse). Turbotax state efile coupon See regulations section 49. Turbotax state efile coupon 5000B-1 for more information, and special rules for qualified physical fitness facilities, undesignated payment cards, and bundled payments. Turbotax state efile coupon File Form 720. Turbotax state efile coupon   The person receiving the payment for indoor tanning services (collector) must collect and remit the tax and file the return. Turbotax state efile coupon If the tax is not collected for any reason, the collector is liable for the tax. Turbotax state efile coupon The collector is not required to make semimonthly deposits of the tax. Turbotax state efile coupon Prev  Up  Next   Home   More Online Publications