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How To Fill Out A 1040x Instructions

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How To Fill Out A 1040x Instructions

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

How to fill out a 1040x instructions 9. How to fill out a 1040x instructions   Tax Treaty Benefits Table of Contents Introduction Topics - This chapter discusses: Useful Items - You may want to see: Treaty Income Some Typical Tax Treaty BenefitsPersonal Services Teachers, Professors, and Researchers Employees of Foreign Governments Students, Apprentices, and Trainees Capital Gains Resident Aliens Reporting Treaty Benefits Claimed Introduction A nonresident alien (and certain resident aliens) from a country with which the United States has an income tax treaty may qualify for certain benefits. How to fill out a 1040x instructions Most treaties require that the nonresident alien be a resident of the treaty country to qualify. How to fill out a 1040x instructions However, some treaties require that the nonresident alien be a national or a citizen of the treaty country. How to fill out a 1040x instructions See Table 9-1 for a list of tax treaty countries. How to fill out a 1040x instructions You can generally arrange to have withholding tax reduced or eliminated on wages and other income that are eligible for tax treaty benefits. How to fill out a 1040x instructions See Income Entitled to Tax Treaty Benefits in chapter 8. How to fill out a 1040x instructions Topics - This chapter discusses: Typical tax treaty benefits, How to obtain copies of tax treaties, and How to claim tax treaty benefits on your tax return. How to fill out a 1040x instructions Useful Items - You may want to see: Publication 901 U. How to fill out a 1040x instructions S. How to fill out a 1040x instructions Tax Treaties Form (and Instructions) 1040NR U. How to fill out a 1040x instructions S. How to fill out a 1040x instructions Nonresident Alien Income Tax Return 1040NR-EZ U. How to fill out a 1040x instructions S. How to fill out a 1040x instructions Income Tax Return for Certain Nonresident Aliens With No Dependents 8833 Treaty-Based Return Position Disclosure Under Section 6114 or 7701(b) See chapter 12 for information about getting these publications and forms. How to fill out a 1040x instructions Treaty Income A nonresident alien's treaty income is the gross income on which the tax is limited by a tax treaty. How to fill out a 1040x instructions Treaty income includes, for example, dividends from sources in the United States that are subject to tax at a tax treaty rate not to exceed 15%. How to fill out a 1040x instructions Nontreaty income is the gross income of a nonresident alien on which the tax is not limited by a tax treaty. How to fill out a 1040x instructions Figure the tax on treaty income on each separate item of income at the reduced rate that applies to that item under the treaty. How to fill out a 1040x instructions To determine tax on nontreaty income, figure the tax at either the flat 30% rate or the graduated rate, depending upon whether or not the income is effectively connected with your trade or business in the United States. How to fill out a 1040x instructions Your tax liability is the sum of the tax on treaty income plus the tax on nontreaty income, but cannot be more than the tax liability figured as if the tax treaty had not come into effect. How to fill out a 1040x instructions Example. How to fill out a 1040x instructions Arthur Banks is a nonresident alien who is single and a resident of a foreign country that has a tax treaty with the United States. How to fill out a 1040x instructions He received gross income of $25,850 during the tax year from sources within the United States, consisting of the following items: Dividends on which the tax is limited to a 15% rate by the tax treaty $1,400 Compensation for personal services on which the tax is not limited by the tax treaty 24,450 Total gross income $25,850 Arthur was engaged in business in the United States during the tax year. How to fill out a 1040x instructions His dividends are not effectively connected with that business. How to fill out a 1040x instructions He has no deductions other than his own personal exemption. How to fill out a 1040x instructions His tax liability, figured as though the tax treaty had not come into effect, is $3,060 determined as follows: Total compensation $24,450 Less: Personal exemption 3,900 Taxable income $20,550 Tax determined by graduated rate (Tax Table column for single taxpayers) $2,640 Plus: Tax on gross dividends ($1,400 × 30%) 420 Tax determined as though treaty had not come into effect $3,060 Arthur's tax liability, figured by taking into account the reduced rate on dividend income as provided by the tax treaty, is $2,850 determined as follows: Tax determined by graduated rate (same as figured above) $2,640 Plus: Tax on gross dividends ($1,400 × 15%) 210 Tax on compensation and dividends $2,850 His tax liability, therefore, is limited to $2,850, the tax liability figured using the tax treaty rate on the dividends. How to fill out a 1040x instructions Some Typical Tax Treaty Benefits The following paragraphs briefly explain the exemptions that are available under tax treaties for personal services income, remittances, scholarships, fellowships, and capital gain income. How to fill out a 1040x instructions The conditions for claiming the exemptions vary under each tax treaty. How to fill out a 1040x instructions For more information about the conditions under a particular tax treaty, see Publication 901. How to fill out a 1040x instructions Or, you may download the complete text of most U. How to fill out a 1040x instructions S. How to fill out a 1040x instructions tax treaties at IRS. How to fill out a 1040x instructions gov. How to fill out a 1040x instructions Technical explanations for many of those treaties are also available at that site. How to fill out a 1040x instructions Tax treaty benefits also cover income such as dividends, interest, rentals, royalties, pensions, and annuities. How to fill out a 1040x instructions These types of income may be exempt from U. How to fill out a 1040x instructions S. How to fill out a 1040x instructions tax or may be subject to a reduced rate of tax. How to fill out a 1040x instructions For more information, see Publication 901 or the applicable tax treaty. How to fill out a 1040x instructions Personal Services Nonresident aliens from treaty countries who are in the United States for a short stay and also meet certain other requirements may be exempt from tax on their compensation received for personal services performed in the United States. How to fill out a 1040x instructions Many tax treaties require that the nonresident alien claiming this exemption be present in the United States for a total of not more than 183 days during the tax year. How to fill out a 1040x instructions Other tax treaties specify different periods of maximum presence in the United States, such as 180 days or 90 days. How to fill out a 1040x instructions Spending part of a day in the United States counts as a day of presence. How to fill out a 1040x instructions Tax treaties may also require that: The compensation cannot be more than a specific amount (frequently $3,000), and The individual have a foreign employer; that is, an individual, corporation, or entity of a foreign country. How to fill out a 1040x instructions Note. How to fill out a 1040x instructions Under most treaties, income received as an employee (generally designated as dependent personal services) and income received as a self-employed person (generally designated as independent personal services or business income) are treated differently. How to fill out a 1040x instructions Teachers, Professors, and Researchers Under many income tax treaties, nonresident alien teachers or professors who temporarily visit the United States for the primary purpose of teaching at a university or other accredited educational institution are not subject to U. How to fill out a 1040x instructions S. How to fill out a 1040x instructions income tax on compensation received for teaching for the first 2 or 3 years after their arrival in the United States. How to fill out a 1040x instructions Many treaties also provide an exemption for engaging in research. How to fill out a 1040x instructions Generally, the teacher or professor must be in the United States primarily to teach, lecture, instruct, or engage in research. How to fill out a 1040x instructions A substantial part of that person's time must be devoted to those duties. How to fill out a 1040x instructions The normal duties of a teacher or professor include not only formal classroom work involving regularly scheduled lectures, demonstrations, or other student-participation activities, but also the less formal method of presenting ideas in seminars or other informal groups and in joint efforts in the laboratory. How to fill out a 1040x instructions If you entered the United States as a nonresident alien, but are now a resident alien, the treaty exemption may still apply. How to fill out a 1040x instructions See Students, Apprentices, Trainees, Teachers, Professors, and Researchers Who Became Resident Aliens later under Resident Aliens. How to fill out a 1040x instructions Employees of Foreign Governments All treaties have provisions for the exemption of income earned by certain employees of foreign governments. How to fill out a 1040x instructions However, a difference exists among treaties as to who qualifies for this benefit. How to fill out a 1040x instructions Under many treaties, aliens admitted to the United States for permanent residence do not qualify. How to fill out a 1040x instructions Under most treaties, aliens who are not nationals or subjects of the foreign country do not qualify. How to fill out a 1040x instructions Employees of foreign governments should read the pertinent treaty carefully to determine whether they qualify for benefits. How to fill out a 1040x instructions Chapter 10 of this publication also has information for employees of foreign governments. How to fill out a 1040x instructions Students, Apprentices, and Trainees Under some income tax treaties, students, apprentices, and trainees are exempt from tax on remittances received from abroad for study and maintenance. How to fill out a 1040x instructions Also, under some treaties, scholarship and fellowship grants, and a limited amount of compensation received by students, apprentices, and trainees may be exempt from tax. How to fill out a 1040x instructions If you entered the United States as a nonresident alien, but are now a resident alien, the treaty exemption may still apply. How to fill out a 1040x instructions See Students, Apprentices, Trainees, Teachers, Professors, and Researchers Who Became Resident Aliens , later, under Resident Aliens. How to fill out a 1040x instructions Capital Gains Most treaties provide for the exemption of gains from the sale or exchange of personal property. How to fill out a 1040x instructions Generally, gains from the sale or exchange of real property located in the United States are taxable. How to fill out a 1040x instructions Resident Aliens Resident aliens may qualify for tax treaty benefits in the situations discussed below. How to fill out a 1040x instructions U. How to fill out a 1040x instructions S. How to fill out a 1040x instructions Residency Under Tax Treaty “Tie-Breaker” Rule In certain circumstances, individuals who are treated as residents of the United States under an income tax treaty (after application of the so-called “tie-breaker” rule) will be entitled to treaty benefits. How to fill out a 1040x instructions (The “tie-breaker” rule is explained in chapter 1 under Effect of Tax Treaties. How to fill out a 1040x instructions ) If this applies to you, you generally will not need to file a Form 8833 for the income for which treaty benefits are claimed. How to fill out a 1040x instructions This is because the income will typically be of a category for which disclosure on a Form 8833 is waived. How to fill out a 1040x instructions See Reporting Treaty Benefits Claimed . How to fill out a 1040x instructions In most cases, you also will not need to report the income on your Form 1040 because the income will be exempt from U. How to fill out a 1040x instructions S. How to fill out a 1040x instructions tax under the treaty. How to fill out a 1040x instructions However, if the income has been reported as taxable income on a Form W-2, Form 1042-S, Form 1099, or other information return, you should report it on the appropriate line of Form 1040 (for example, line 7 in the case of wages or salaries). How to fill out a 1040x instructions Enter the amount for which treaty benefits are claimed in parentheses on Form 1040, line 21. How to fill out a 1040x instructions Next to the amount write “Exempt income,” the name of the treaty country, and the treaty article that provides the exemption. How to fill out a 1040x instructions On Form 1040, subtract this amount from your income to arrive at total income on Form 1040, line 22. How to fill out a 1040x instructions Also follow the above procedure for income that is subject to a reduced rate of tax, instead of an exemption, under the treaty. How to fill out a 1040x instructions Attach a statement to Form 1040 showing a computation of the tax at the reduced rate, the name of the treaty country, and the treaty article that provides for the reduced tax rate. How to fill out a 1040x instructions Include this tax on Form 1040, line 61. How to fill out a 1040x instructions On the dotted line next to line 61, write “Tax from attached statement” and the amount of the tax. How to fill out a 1040x instructions Example. How to fill out a 1040x instructions Jacques Dubois, who is a resident of the United States under Article 4 of the U. How to fill out a 1040x instructions S. How to fill out a 1040x instructions -France income tax treaty, receives French social security benefits. How to fill out a 1040x instructions Under Article 18(1) of the treaty, French social security benefits are not taxable by the United States. How to fill out a 1040x instructions Mr. How to fill out a 1040x instructions Dubois is not required to file a Form 8833 for his French social security benefits or report the benefits on Form 1040. How to fill out a 1040x instructions Special Rule for Canadian and German Social Security Benefits Under income tax treaties with Canada and Germany, if a U. How to fill out a 1040x instructions S. How to fill out a 1040x instructions resident receives social security benefits from Canada or Germany, those benefits are treated for U. How to fill out a 1040x instructions S. How to fill out a 1040x instructions income tax purposes as if they were received under the social security legislation of the United States. How to fill out a 1040x instructions If you receive social security benefits from Canada or Germany, include them on line 1 of your Social Security Benefits Worksheet for purposes of determining the taxable amount to be reported on Form 1040, line 20b or Form 1040A, line 14b. How to fill out a 1040x instructions You are not required to file a Form 8833 for those benefits. How to fill out a 1040x instructions Students, Apprentices, Trainees, Teachers, Professors, and Researchers Who Became Resident Aliens Generally, you must be a nonresident alien student, apprentice, trainee, teacher, professor, or researcher in order to claim a tax treaty exemption for remittances from abroad for study and maintenance in the United States, for scholarship, fellowship, and research grants, and for wages or other personal service compensation. How to fill out a 1040x instructions Once you become a resident alien, you generally can no longer claim a tax treaty exemption for this income. How to fill out a 1040x instructions However, if you entered the United States as a nonresident alien, but you are now a resident alien for U. How to fill out a 1040x instructions S. How to fill out a 1040x instructions tax purposes, the treaty exemption will continue to apply if the tax treaty's saving clause (explained later) provides an exception for it and you otherwise meet the requirements for the treaty exemption (including any time limit, explained later). How to fill out a 1040x instructions This is true even if you are a nonresident alien electing to file a joint return as explained in chapter 1. How to fill out a 1040x instructions Some exceptions to the saving clause apply to all resident aliens (for example, under the U. How to fill out a 1040x instructions S. How to fill out a 1040x instructions -People's Republic of China treaty); others apply only to resident aliens who are not lawful permanent residents of the United States (green card holders). How to fill out a 1040x instructions If you qualify under an exception to the treaty's saving clause, you can avoid income tax withholding by giving the payor a Form W-9 with the statement required by the Form W-9 instructions. How to fill out a 1040x instructions Saving clause. How to fill out a 1040x instructions   Most tax treaties have a saving clause. How to fill out a 1040x instructions A saving clause preserves or “saves” the right of each country to tax its own residents as if no tax treaty were in effect. How to fill out a 1040x instructions Thus, once you become a resident alien of the United States, you generally lose any tax treaty benefits that relate to your income. How to fill out a 1040x instructions However, many tax treaties have exceptions to the saving clause, which may allow you to continue to claim certain treaty benefits when you become a resident alien. How to fill out a 1040x instructions Read the treaty to find out if it has a saving clause and an exception to it. How to fill out a 1040x instructions Time limit for claiming treaty exemptions. How to fill out a 1040x instructions   Many treaties limit the number of years you can claim a treaty exemption. How to fill out a 1040x instructions For students, apprentices, and trainees, the limit is usually 4–5 years; for teachers, professors, and researchers, the limit is usually 2–3 years. How to fill out a 1040x instructions Once you reach this limit, you can no longer claim the treaty exemption. How to fill out a 1040x instructions See the treaty or Publication 901 for the time limits that apply. How to fill out a 1040x instructions How to report income on your tax return. How to fill out a 1040x instructions   In most cases, you also will not need to report the income on your Form 1040 because the income will be exempt from U. How to fill out a 1040x instructions S. How to fill out a 1040x instructions tax under the treaty. How to fill out a 1040x instructions However, if the income has been reported as taxable income on a Form W-2, Form 1042-S, Form 1099, or other information return, you should report it on the appropriate line of Form 1040 (for example, line 7 in the case of wages, salaries, scholarships, or fellowships). How to fill out a 1040x instructions Enter the amount for which treaty benefits are claimed in parentheses on Form 1040, line 21. How to fill out a 1040x instructions Next to the amount write “Exempt income,” the name of the treaty country, and the treaty article that provides the exemption. How to fill out a 1040x instructions On Form 1040, subtract this amount from your income to arrive at total income on Form 1040, line 22. How to fill out a 1040x instructions Example. How to fill out a 1040x instructions Mr. How to fill out a 1040x instructions Yu, a citizen of the People's Republic of China, entered the United States as a nonresident alien student on January 1, 2009. How to fill out a 1040x instructions He remained a nonresident alien through 2013 and was able to exclude his scholarship from U. How to fill out a 1040x instructions S. How to fill out a 1040x instructions tax in those years under Article 20 of the U. How to fill out a 1040x instructions S. How to fill out a 1040x instructions -People's Republic of China income tax treaty. How to fill out a 1040x instructions On January 1, 2014, he became a resident alien under the substantial presence test because his stay in the United States exceeded 5 years. How to fill out a 1040x instructions Even though Mr. How to fill out a 1040x instructions Yu is now a resident alien, the provisions of Article 20 still apply because of the exception to the saving clause in paragraph 2 of the Protocol to the U. How to fill out a 1040x instructions S. How to fill out a 1040x instructions -People's Republic of China treaty dated April 30, 1984. How to fill out a 1040x instructions Mr. How to fill out a 1040x instructions Yu should submit Form W-9 and the required statement to the payor. How to fill out a 1040x instructions Reporting Treaty Benefits Claimed If you claim treaty benefits that override or modify any provision of the Internal Revenue Code, and by claiming these benefits your tax is, or might be, reduced, you must attach a fully completed Form 8833 to your tax return. How to fill out a 1040x instructions See below, for the situations where you are not required to file Form 8833. How to fill out a 1040x instructions You must file a U. How to fill out a 1040x instructions S. How to fill out a 1040x instructions tax return and Form 8833 if you claim the following treaty benefits. How to fill out a 1040x instructions You claim a reduction or modification in the taxation of gain or loss from the disposition of a U. How to fill out a 1040x instructions S. How to fill out a 1040x instructions real property interest based on a treaty. How to fill out a 1040x instructions You claim a credit for a specific foreign tax for which foreign tax credit would not be allowed by the Internal Revenue Code. How to fill out a 1040x instructions You receive payments or income items totaling more than $100,000 and you determine your country of residence under a treaty and not under the rules for residency discussed in chapter 1. How to fill out a 1040x instructions These are the more common situations for which Form 8833 is required. How to fill out a 1040x instructions Exceptions. How to fill out a 1040x instructions   You do not have to file Form 8833 for any of the following situations. How to fill out a 1040x instructions You claim a reduced rate of withholding tax under a treaty on interest, dividends, rent, royalties, or other fixed or determinable annual or periodic income ordinarily subject to the 30% rate. How to fill out a 1040x instructions You claim a treaty reduces or modifies the taxation of income from dependent personal services, pensions, annuities, social security and other public pensions, or income of artists, athletes, students, trainees, or teachers. How to fill out a 1040x instructions This includes taxable scholarship and fellowship grants. How to fill out a 1040x instructions You claim a reduction or modification of taxation of income under an International Social Security Agreement or a Diplomatic or Consular Agreement. How to fill out a 1040x instructions You are a partner in a partnership or a beneficiary of an estate or trust and the partnership, estate, or trust reports the required information on its return. How to fill out a 1040x instructions The payments or items of income that are otherwise required to be disclosed total no more than $10,000. How to fill out a 1040x instructions You are claiming treaty benefits for amounts that are: Reported to you on Form 1042-S and Received by you: As a related party from a reporting corporation within the meaning of Internal Revenue Code section 6038A (relating to information returns on Form 5472 filed by U. How to fill out a 1040x instructions S. How to fill out a 1040x instructions corporations that are 25-percent owned by a foreign person), or As a beneficial owner that is a direct account holder of a U. How to fill out a 1040x instructions S. How to fill out a 1040x instructions financial institution or qualified intermediary, or a direct partner, beneficiary, or owner of a withholding foreign partnership or trust, from that U. How to fill out a 1040x instructions S. How to fill out a 1040x instructions financial institution, qualified intermediary, or withholding foreign partnership or trust. How to fill out a 1040x instructions The exception described in (6) above does not apply to any amounts for which a treaty-based return disclosure is specifically required by the Form 8833 instructions. How to fill out a 1040x instructions Penalty for failure to provide required information on Form 8833. How to fill out a 1040x instructions   If you are required to report the treaty benefits but do not, you may be subject to a penalty of $1,000 for each failure. How to fill out a 1040x instructions Additional information. How to fill out a 1040x instructions   For additional information, see section 301. How to fill out a 1040x instructions 6114-1(c) of the Income Tax Regulations. How to fill out a 1040x instructions Table 9-1. How to fill out a 1040x instructions Table of Tax Treaties (Updated through December 31, 2013) Country Official Text  Symbol1 General  Effective Date Citation Applicable Treasury Explanations  or Treasury Decision (T. How to fill out a 1040x instructions D. How to fill out a 1040x instructions ) Australia TIAS 10773 Dec. How to fill out a 1040x instructions 1, 1983 1986-2 C. How to fill out a 1040x instructions B. How to fill out a 1040x instructions 220 1986-2 C. How to fill out a 1040x instructions B. How to fill out a 1040x instructions 246 Protocol TIAS Jan. How to fill out a 1040x instructions 1, 2004     Austria TIAS Jan. How to fill out a 1040x instructions 1, 1999     Bangladesh TIAS Jan. How to fill out a 1040x instructions 1, 2007     Barbados TIAS 11090 Jan. How to fill out a 1040x instructions 1, 1984 1991-2 C. How to fill out a 1040x instructions B. How to fill out a 1040x instructions 436 1991-2 C. How to fill out a 1040x instructions B. How to fill out a 1040x instructions 466 Protocol TIAS Jan. How to fill out a 1040x instructions 1, 1994     Protocol TIAS Jan. How to fill out a 1040x instructions 1, 2005     Belgium TIAS Jan. How to fill out a 1040x instructions 1, 2008     Bulgaria TIAS Jan. How to fill out a 1040x instructions 1, 2009     Canada2 TIAS 11087 Jan. How to fill out a 1040x instructions 1, 1985 1986-2 C. How to fill out a 1040x instructions B. How to fill out a 1040x instructions 258 1987-2 C. How to fill out a 1040x instructions B. How to fill out a 1040x instructions 298 Protocol TIAS Jan. How to fill out a 1040x instructions 1, 1996     Protocol TIAS Dec. How to fill out a 1040x instructions 16, 1997     Protocol TIAS Jan. How to fill out a 1040x instructions 1, 2009     China, People's Republic of TIAS 12065 Jan. How to fill out a 1040x instructions 1, 1987 1988-1 C. How to fill out a 1040x instructions B. How to fill out a 1040x instructions 414 1988-1 C. How to fill out a 1040x instructions B. How to fill out a 1040x instructions 447 Commonwealth of Independent States3 TIAS 8225 Jan. How to fill out a 1040x instructions 1, 1976 1976-2 C. How to fill out a 1040x instructions B. How to fill out a 1040x instructions 463 1976-2 C. How to fill out a 1040x instructions B. How to fill out a 1040x instructions 475 Cyprus TIAS 10965 Jan. How to fill out a 1040x instructions 1, 1986 1989-2 C. How to fill out a 1040x instructions B. How to fill out a 1040x instructions 280 1989-2 C. How to fill out a 1040x instructions B. How to fill out a 1040x instructions 314 Czech Republic TIAS Jan. How to fill out a 1040x instructions 1, 1993     Denmark TIAS Jan. How to fill out a 1040x instructions 1, 2001     Protocol TIAS Jan. How to fill out a 1040x instructions 1, 2008     Egypt TIAS 10149 Jan. How to fill out a 1040x instructions 1, 1982 1982-1 C. How to fill out a 1040x instructions B. How to fill out a 1040x instructions 219 1982-1 C. How to fill out a 1040x instructions B. How to fill out a 1040x instructions 243 Estonia TIAS Jan. How to fill out a 1040x instructions 1, 2000     Finland TIAS 12101 Jan. How to fill out a 1040x instructions 1, 1991     Protocol TIAS Jan. How to fill out a 1040x instructions 1, 2008     France TIAS Jan. How to fill out a 1040x instructions 1, 1996     Protocol TIAS Jan. How to fill out a 1040x instructions 1, 2007     Protocol TIAS Jan. How to fill out a 1040x instructions 1, 2010     Germany TIAS Jan. How to fill out a 1040x instructions 1, 1990     Protocol TIAS Jan. How to fill out a 1040x instructions 1, 2008     Greece TIAS 2902 Jan. How to fill out a 1040x instructions 1, 1953 1958-2 C. How to fill out a 1040x instructions B. How to fill out a 1040x instructions 1054 T. How to fill out a 1040x instructions D. How to fill out a 1040x instructions 6109, 1954-2 C. How to fill out a 1040x instructions B. How to fill out a 1040x instructions 638 Hungary TIAS 9560 Jan. How to fill out a 1040x instructions 1, 1980 1980-1 C. How to fill out a 1040x instructions B. How to fill out a 1040x instructions 333 1980-1 C. How to fill out a 1040x instructions B. How to fill out a 1040x instructions 354 Iceland TIAS Jan. How to fill out a 1040x instructions 1, 2009     India TIAS Jan. How to fill out a 1040x instructions 1, 1991     Indonesia TIAS 11593 Jan. How to fill out a 1040x instructions 1, 1990     Ireland TIAS Jan. How to fill out a 1040x instructions 1, 1998     Israel TIAS Jan. How to fill out a 1040x instructions 1, 1995     Italy TIAS Jan. How to fill out a 1040x instructions 1, 2010     Jamaica TIAS 10207 Jan. How to fill out a 1040x instructions 1, 1982 1982-1 C. How to fill out a 1040x instructions B. How to fill out a 1040x instructions 257 1982-1 C. How to fill out a 1040x instructions B. How to fill out a 1040x instructions 291 Japan TIAS Jan. How to fill out a 1040x instructions 1, 2005     Kazakhstan TIAS Jan. How to fill out a 1040x instructions 1, 1996     Korea, South TIAS 9506 Jan. How to fill out a 1040x instructions 1, 1980 1979-2 C. How to fill out a 1040x instructions B. How to fill out a 1040x instructions 435 1979-2 C. How to fill out a 1040x instructions B. How to fill out a 1040x instructions 458 Latvia TIAS Jan. How to fill out a 1040x instructions 1, 2000     Lithuania TIAS Jan. How to fill out a 1040x instructions 1, 2000     Luxembourg TIAS Jan. How to fill out a 1040x instructions 1, 2001     Malta TIAS Jan. How to fill out a 1040x instructions 1, 2011     Mexico TIAS Jan. How to fill out a 1040x instructions 1, 1994 1994-2 C. How to fill out a 1040x instructions B. How to fill out a 1040x instructions 424 1994-2 C. How to fill out a 1040x instructions B. How to fill out a 1040x instructions 489 Protocol TIAS Oct. How to fill out a 1040x instructions 26, 1995     Protocol TIAS Jan. How to fill out a 1040x instructions 1, 2004     Morocco TIAS 10195 Jan. How to fill out a 1040x instructions 1, 1981 1982-2 C. How to fill out a 1040x instructions B. How to fill out a 1040x instructions 405 1982-2 C. How to fill out a 1040x instructions B. How to fill out a 1040x instructions 427 Netherlands TIAS Jan. How to fill out a 1040x instructions 1, 1994     Protocol TIAS Jan. How to fill out a 1040x instructions 1, 2005     New Zealand TIAS 10772 Nov. How to fill out a 1040x instructions 2, 1983 1990-2 C. How to fill out a 1040x instructions B. How to fill out a 1040x instructions 274 1990-2 C. How to fill out a 1040x instructions B. How to fill out a 1040x instructions 303 Protocol TIAS Jan. How to fill out a 1040x instructions 1, 2011     Norway TIAS 7474 Jan. How to fill out a 1040x instructions 1, 1971 1973-1 C. How to fill out a 1040x instructions B. How to fill out a 1040x instructions 669 1973-1 C. How to fill out a 1040x instructions B. How to fill out a 1040x instructions 693 Protocol TIAS 10205 Jan. How to fill out a 1040x instructions 1, 1982 1982-2 C. How to fill out a 1040x instructions B. How to fill out a 1040x instructions 440 1982-2 C. How to fill out a 1040x instructions B. How to fill out a 1040x instructions 454 Pakistan TIAS 4232 Jan. How to fill out a 1040x instructions 1, 1959 1960-2 C. How to fill out a 1040x instructions B. How to fill out a 1040x instructions 646 T. How to fill out a 1040x instructions D. How to fill out a 1040x instructions 6431, 1960-1 C. How to fill out a 1040x instructions B. How to fill out a 1040x instructions 755 Philippines TIAS 10417 Jan. How to fill out a 1040x instructions 1, 1983 1984-2 C. How to fill out a 1040x instructions B. How to fill out a 1040x instructions 384 1984-2 C. How to fill out a 1040x instructions B. How to fill out a 1040x instructions 412 Poland TIAS 8486 Jan. How to fill out a 1040x instructions 1, 1974 1977-1 C. How to fill out a 1040x instructions B. How to fill out a 1040x instructions 416 1977-1 C. How to fill out a 1040x instructions B. How to fill out a 1040x instructions 427 Portugal TIAS Jan. How to fill out a 1040x instructions 1, 1996     Romania TIAS 8228 Jan. How to fill out a 1040x instructions 1, 1974 1976-2 C. How to fill out a 1040x instructions B. How to fill out a 1040x instructions 492 1976-2 C. How to fill out a 1040x instructions B. How to fill out a 1040x instructions 504 Russia TIAS Jan. How to fill out a 1040x instructions 1, 1994     Slovak Republic TIAS Jan. How to fill out a 1040x instructions 1, 1993     Slovenia TIAS Jan. How to fill out a 1040x instructions 1, 2002     South Africa TIAS Jan. How to fill out a 1040x instructions 1, 1998     Spain TIAS Jan. How to fill out a 1040x instructions 1, 1991     Sri Lanka TIAS Jan. How to fill out a 1040x instructions 1, 2004     Sweden TIAS Jan. How to fill out a 1040x instructions 1, 1996     Protocol TIAS Jan. How to fill out a 1040x instructions 1, 2007     Switzerland TIAS Jan. How to fill out a 1040x instructions 1, 1998     Thailand TIAS Jan. How to fill out a 1040x instructions 1, 1998     Trinidad and Tobago TIAS 7047 Jan. How to fill out a 1040x instructions 1, 1970 1971-2 C. How to fill out a 1040x instructions B. How to fill out a 1040x instructions 479   Tunisia TIAS Jan. How to fill out a 1040x instructions 1, 1990     Turkey TIAS Jan. How to fill out a 1040x instructions 1, 1998     Ukraine TIAS Jan. How to fill out a 1040x instructions 1, 2001     United Kingdom TIAS Jan. How to fill out a 1040x instructions 1, 2004     Venezuela TIAS Jan. How to fill out a 1040x instructions 1, 2000     1(TIAS) Treaties and Other International Act Series 2Information on the treaty can be found in Publication 597, Information on the United States-Canada Income Tax Treaty. How to fill out a 1040x instructions 3The U. How to fill out a 1040x instructions S. How to fill out a 1040x instructions -U. How to fill out a 1040x instructions S. How to fill out a 1040x instructions S. How to fill out a 1040x instructions R. How to fill out a 1040x instructions income tax treaty applies to the countries of Armenia, Azerbaijan, Belarus, Georgia, Kyrgyzstan, Moldova, Tajikistan, Turkmenistan, and Uzbekistan. How to fill out a 1040x instructions Prev  Up  Next   Home   More Online Publications