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1040ez Tax Forms And Instructions

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1040ez Tax Forms And Instructions

1040ez tax forms and instructions 2. 1040ez tax forms and instructions   Maximum Amount Contributable (MAC) Table of Contents Components of Your MAC How Do I Figure My MAC?Elective deferrals only. 1040ez tax forms and instructions Nonelective contributions only. 1040ez tax forms and instructions Elective deferrals and nonelective contributions. 1040ez tax forms and instructions When Should I Figure My MAC? Throughout this publication, the limit on the amount that can be contributed to your 403(b) account for any year is referred to as your maximum amount contributable (MAC). 1040ez tax forms and instructions This chapter: Introduces the components of your MAC, Tells you how to figure your MAC, and Tells you when to figure your MAC. 1040ez tax forms and instructions Components of Your MAC Generally, before you can determine your MAC, you must first figure the components of your MAC. 1040ez tax forms and instructions The components of your MAC are: The limit on annual additions (chapter 3), and The limit on elective deferrals (chapter 4). 1040ez tax forms and instructions How Do I Figure My MAC? Generally, contributions to your 403(b) account are limited to the lesser of: The limit on annual additions, or The limit on elective deferrals. 1040ez tax forms and instructions Depending upon the type of contributions made to your 403(b) account, only one of the limits may apply to you. 1040ez tax forms and instructions Which limit applies. 1040ez tax forms and instructions   Whether you must apply one or both of the limits depends on the type of contributions made to your 403(b) account during the year. 1040ez tax forms and instructions Elective deferrals only. 1040ez tax forms and instructions   If the only contributions made to your 403(b) account during the year were elective deferrals made under a salary reduction agreement, you will need to figure both of the limits. 1040ez tax forms and instructions Your MAC is the lesser of the two limits. 1040ez tax forms and instructions Nonelective contributions only. 1040ez tax forms and instructions   If the only contributions made to your 403(b) account during the year were nonelective contributions (employer contributions not made under a salary reduction agreement), you will only need to figure the limit on annual additions. 1040ez tax forms and instructions Your MAC is the limit on annual additions. 1040ez tax forms and instructions Elective deferrals and nonelective contributions. 1040ez tax forms and instructions   If the contributions made to your 403(b) account were a combination of both elective deferrals made under a salary reduction agreement and nonelective contributions (employer contributions not made under a salary reduction agreement), you will need to figure both limits. 1040ez tax forms and instructions Your MAC is the limit on the annual additions. 1040ez tax forms and instructions   You need to figure the limit on elective deferrals to determine if you have excess elective deferrals, which are explained in chapter 7. 1040ez tax forms and instructions Worksheets. 1040ez tax forms and instructions   Worksheets are available in chapter 9 to help you figure your MAC. 1040ez tax forms and instructions When Should I Figure My MAC? At the beginning of 2014, you should refigure your 2013 MAC based on your actual compensation for 2013. 1040ez tax forms and instructions This will allow you to determine if the amount that has been contributed to your 403(b) account for 2013 has exceeded the allowable limits. 1040ez tax forms and instructions In some cases, this will allow you to avoid penalties and additional taxes. 1040ez tax forms and instructions See chapter 7. 1040ez tax forms and instructions Generally, you should figure your MAC for the current year at the beginning of each tax year using a conservative estimate of your compensation. 1040ez tax forms and instructions If your compensation changes during the year, you should refigure your MAC based on a revised conservative estimate. 1040ez tax forms and instructions By doing this, you will be able to determine if contributions to your 403(b) account can be increased or should be decreased for the year. 1040ez tax forms and instructions Prev  Up  Next   Home   More Online Publications
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The 1040ez Tax Forms And Instructions

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