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Where File Amended 1040x

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Where File Amended 1040x

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

What do you want to invest in: stocks, bonds, mutual funds? Do you want to open an IRA or buy an annuity? Does your employer offer a 401K? Remember, every investment involves some degree of risk. Most securities are not insured by the Federal government if they lose money or fail, even if you purchase them through a bank or credit union that offers Federally insured savings accounts. Make sure you have answers to all of these questions before you invest:

  • Define your goals. Ask yourself "Why am I investing money?" Maybe you want to save money to purchase a house or to save for retirement. Maybe you would like to have money to pay for your child's education, or just to have a financial cushion to handle unexpected expenses or a loss of income.
  • How quickly can you get your money back? Stocks, bonds, and shares in mutual funds can usually be sold at any time, but there is no guarantee you will get back all the money you paid for them. Other investments, such as limited partnerships, often restrict your ability to cash out your holdings.
  • What can you expect to earn on your money? While bonds generally promise a fixed return, earnings on most other securities go up and down with market changes. Also, keep in mind that just because an investment has done well in the past, there is no guarantee it will do well in the future.
  • What type of earnings can you expect? Will you get income in the form of interest, dividends or rent? Some investments, such as stocks and real estate, have the potential for earnings and growth in value. What is the potential for earnings over time?
  • How much risk is involved? With any investment, there is always the risk that you won't get your money back or the earnings promised. There is usually a trade-off between risk and reward: the higher the potential return, the greater the risk. The federal government insures bank savings accounts and backs up U.S. Treasury securities (including savings bonds). Other investment options are not protected.
  • Are your investments diversified? Some investments perform better than others in certain situations. For example, when interest rates go up, bond prices tend to go down. One industry may struggle while another prospers. Putting your money in a variety of investment options can help to reduce your risk.
  • Are there any tax advantages to a particular investment? U.S. Savings Bonds are exempt from state and local taxes. Municipal bonds are exempt from federal income tax and, sometimes, state income tax as well. For special goals, such as paying for college and retirement, tax-deferred investments are available that let you postpone or even eliminate payment of income taxes.

Compare Investment Vehicles

Not all investment vehicles are created equal or work for your personal financial goals. Some provide steady income and are low risk, but yield small returns on investment; others may provide significant returns, but require a long term investment commitment. There is a wide assortment of investment vehicles available. Some of the most popular include: mutual funds, traditional IRAs, Roth IRAs, savings bonds or bond funds, stocks, and certificates of deposit.

Some investments pay out earnings on a regular (quarterly, monthly, or annual) basis, while others pay out earnings at the end of the investment period or may have age requirements for when you can withdraw your money without a penalty. Make sure your investment income stream matches your investment timeline.

You should also consider the tax ramifications. If you are saving for retirement or for education, consider investments that offer incentives for saving for a particular purpose. Your contributions for some investments are tax deductible, but the earnings are not taxed (e.g. Roth IRA); your contributions to other investments may not be taxed, but the earnings are taxed (e.g. traditional IRA).

You don't have to put all of your money in one investment. Consider diversifying your investment portfolio by placing your money in several investment vehicles. This can protect you from risk; while one of your investments may be performing poorly, another one of your investments can make up for those losses.

Type of Investment What is it? Risk level
Traditional IRA Traditional IRA is a personal savings plan that gives tax advantages for savings for retirement. Investments may include variety of securities. Contributions may be tax-deductible; earnings are not taxed until distributed. Risk levels vary according to the holdings in the IRA
Roth IRA A personal savings plan where earnings that remain in the account are not taxed. Investments may include a variety of securities. Contributions are not tax-deductible. Risk levels vary according to the holding in the IRA
Money Market Funds Mutual funds that invest in short-term bonds. Usually pays better interest rates than a savings account but not as much as a certificate of deposit (CD). Low risk.
Bonds and Bond Funds Also known as fixed-income securities because the income they pay is fixed when the bond is sold. Bonds and bond funds invest in corporate or government debt obligations. Low risk.
Index Funds Invest in a particular market index. An index fund is passively managed and simply mirrors the performance of the designated stock or bond index. Risk level depends on which index the fund uses. A bond index fund involves a lower risk level than an index fund of emerging markets overseas.
Stocks Stocks represent a share of a company As the company's value rises or falls, so does the value of the stock. Medium to high risk.
Mutual funds Invest in a variety of securities, which may include stocks, bonds, and/or money market securities. Costs and objectives vary. Risk levels vary according to the holdings in the mutual fund.

Investing Through Your Employer

Many employers encourage their employees to save for their retirement by establishing 401(k), 403(b), or 457(b) plans. Employees that participate in these programs elect to have a set amount of their income deducted from their paychecks to save for retirement; these amounts are not subject to income taxes. In many cases, your employer will match a portion of the amount of the money that you contribute into your 401(k) account, which is like getting "free" money. If you stop working at a company, remember to take the money from your 401(k) with you. If you "rollover" the total from your old job to an account at your new job, a traditional IRA, you will not have to pay taxes on the money.

The Where File Amended 1040x

Where file amended 1040x Part Four -   Ajustes a los Ingresos Los tres capítulos de esta sección abordan algunos de los ajustes a los ingresos que puede deducir al calcular el ingreso bruto ajustado. Where file amended 1040x Estos capítulos abarcan: Aportaciones a arreglos tradicionales de ahorros para la jubilación (IRA, por sus siglas en inglés), el capítulo 17 , Pensión para el cónyuge divorciado que paga, el capítulo 18 e Intereses sobre préstamos de estudios que usted paga, el capítulo 19 . Where file amended 1040x Otros ajustes a los ingresos se explican en otras partes de esta publicación o en otras publicaciones. Where file amended 1040x Vea la Tabla V que aparece a continuación. Where file amended 1040x Tabla V. Where file amended 1040x Otros Ajustes a los Ingresos  Utilice esta tabla para buscar información acerca de otros ajustes a los ingresos no abarcados en esta sección de la publicación. Where file amended 1040x SI busca más información sobre la deducción por. Where file amended 1040x . Where file amended 1040x . Where file amended 1040x ENTONCES vea. Where file amended 1040x . Where file amended 1040x . Where file amended 1040x Determinados gastos de negocio de personal en reserva de las Fuerzas Armadas, artistas del espectáculo y funcionarios que prestan servicios por honorarios el capítulo 26 . Where file amended 1040x Aportaciones a cuentas de ahorros para gastos médicos la Publicación 969, Health Savings Accounts and Other Tax-Favored Health Plans (Cuentas de ahorros para gastos médicos y otros planes para la salud con beneficios tributarios), en inglés. Where file amended 1040x Gastos de mudanza la Publicación 521, Moving Expenses (Gastos de mudanza), en inglés. Where file amended 1040x Una porción del impuesto sobre el trabajo por cuenta propia el capítulo 22 . Where file amended 1040x Seguro médico para personas que trabajan por cuenta propia el capítulo 21 . Where file amended 1040x Pagos a planes SEP, SIMPLE y planes calificados para personas que trabajan por cuenta propia la Publicación 560, Retirement Plans for Small Business (SEP, SIMPLE, and Qualified Plans) (Planes de jubilación para pequeños negocios (SEP, SIMPLE y planes calificados)), en inglés. Where file amended 1040x Multa por retiro prematuro de ahorros el capítulo 7 . Where file amended 1040x Aportaciones a un plan de ahorros médicos Archer (MSA, por sus siglas en inglés) la Publicación 969, en inglés. Where file amended 1040x Amortización o gasto de reforestación los capítulos 7 y 8 de la Publicación 535, Business Expenses (Gastos de negocios), en inglés. Where file amended 1040x Aportaciones a planes de pensiones conforme a la sección 501(c)(18)(D) del Código Federal de Impuestos Internos la Publicación 525, Taxable and Nontaxable Income (Ingreso tributable y no tributable), en inglés. Where file amended 1040x Gastos procedentes del alquiler de bienes muebles el capítulo 12 . Where file amended 1040x Determinados reintegros obligatorios de prestaciones suplementarias por desempleo (sub-pago) el capítulo 12 . Where file amended 1040x Gastos por concepto de vivienda en el extranjero el capítulo 4 de la Publicación 54, Tax Guide for U. Where file amended 1040x S. Where file amended 1040x Citizens and Resident Aliens Abroad (Guía tributaria para ciudadanos estadounidenses y extranjeros residentes que viven en el extranjero), en inglés. Where file amended 1040x Pago de servicio de juraduría que se le haya entregado a su empleador el capítulo 12 . Where file amended 1040x Aportaciones hechas por determinados capellanes a planes conforme a la sección 403(b) del Código Federal de Impuestos Internos la Publicación 517, Social Security and Other Information for Members of the Clergy and Religious Workers (Seguro Social y otra información para miembros del clero y empleados religiosos), en inglés. Where file amended 1040x Honorarios de abogado y determinados costos por acciones legales con respecto a reclamaciones por discriminación ilegal y premios a denunciantes dentro de su propia empresa la Publicación 525, en inglés. Where file amended 1040x Deducción por actividades de producción nacional el Formulario 8903, Domestic Production Activities Deduction (Deducción por actividades de producción nacional), en inglés. Where file amended 1040x Table of Contents 17. Where file amended 1040x   Arreglos de Ahorros para la Jubilación (Arreglos IRA)Qué Hay de Nuevo en el Año 2013 Recordatorios Introduction Useful Items - You may want to see: Arreglos IRA Tradicionales¿Quién Puede Abrir un Arreglo IRA Tradicional? ¿Cuándo y Cómo se Puede Abrir un Arreglo IRA Tradicional? ¿Cuánto se Puede Aportar? ¿Cuándo se Pueden Hacer Aportaciones? ¿Cuánto se Puede Deducir? Aportaciones no Deducibles Arreglos IRA Heredados ¿Puede Traspasar Activos de un Plan de Jubilación? ¿Cuándo Puede Retirar o Utilizar Activos de un Arreglo IRA? ¿Cuándo Tiene que Retirar Activos de un Arreglo IRA? (Distribuciones Mínimas Obligatorias) ¿Están Sujetas a Impuestos las Distribuciones? ¿Qué Acciones Dan Lugar a Multas o Impuestos Adicionales? Arreglos Roth IRA ¿Qué Es un Arreglo Roth IRA? ¿Cuándo se Puede Abrir un Arreglo Roth IRA? ¿Puede Hacer Aportaciones a un Arreglo Roth IRA? ¿Se Pueden Trasladar Activos a un Arreglo Roth IRA? ¿Están Sujetas a Impuestos las Distribuciones? 18. Where file amended 1040x   Pensión para el Cónyuge DivorciadoIntroductionCónyuge o ex cónyuge. Where file amended 1040x Documento (instrumento) de divorcio o separación judicial. Where file amended 1040x Useful Items - You may want to see: Reglas GeneralesPagos hipotecarios. Where file amended 1040x Impuestos y seguro. Where file amended 1040x Otros pagos a terceros. Where file amended 1040x Documentos Firmados Después de 1984Pagos a terceros. Where file amended 1040x Excepción. Where file amended 1040x Pagos sustitutivos. Where file amended 1040x Específicamente designado como pensión para hijos menores. Where file amended 1040x Contingencia relacionada con su hijo. Where file amended 1040x Pago claramente asociado con una contingencia. Where file amended 1040x Cómo Deducir la Pensión para el Cónyuge Divorciado que Pagó Cómo Declarar la Pensión para el Cónyuge Divorciado Recibida Regla de Recuperación 19. Where file amended 1040x   Ajustes Tributarios por EstudiosIntroduction Useful Items - You may want to see: Deducción por Intereses sobre Préstamos de EstudiosDefinición de los Intereses sobre Préstamos de Estudios ¿Puede Reclamar la Deducción? ¿Cuánto Puede Deducir? ¿Cómo Calcular la Deducción? Deducción por Matrícula y Cuotas Escolares¿Puede Reclamar la Deducción? Gastos que Califican Estudiante que Reúne los Requisitos Quién Puede Reclamar los Gastos de un Dependiente Cuánto se Puede Deducir Gastos del Educador Prev  Up  Next   Home   More Online Publications