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Irs tax forms 4. Irs tax forms   Tax Withholding and Estimated Tax Table of Contents What's New for 2014 Reminders Introduction Useful Items - You may want to see: Tax Withholding for 2014Salaries and Wages Tips Taxable Fringe Benefits Sick Pay Pensions and Annuities Gambling Winnings Unemployment Compensation Federal Payments Backup Withholding Estimated Tax for 2014Who Does Not Have To Pay Estimated Tax Who Must Pay Estimated Tax How To Figure Estimated Tax When To Pay Estimated Tax How To Figure Each Payment How To Pay Estimated Tax Credit for Withholding and Estimated Tax for 2013Withholding Estimated Tax Underpayment Penalty for 2013 What's New for 2014 Tax law changes for 2014. Irs tax forms  When you figure how much income tax you want withheld from your pay and when you figure your estimated tax, consider tax law changes effective in 2014. Irs tax forms For more information, see Publication 505. Irs tax forms Reminders Estimated tax safe harbor for higher income taxpayers. Irs tax forms  If your 2013 adjusted gross income was more than $150,000 ($75,000 if you are married filing a separate return), you must pay the smaller of 90% of your expected tax for 2014 or 110% of the tax shown on your 2013 return to avoid an estimated tax penalty. Irs tax forms Introduction This chapter discusses how to pay your tax as you earn or receive income during the year. Irs tax forms In general, the federal income tax is a pay-as-you-go tax. Irs tax forms There are two ways to pay as you go. Irs tax forms Withholding. Irs tax forms If you are an employee, your employer probably withholds income tax from your pay. Irs tax forms Tax also may be withheld from certain other income, such as pensions, bonuses, commissions, and gambling winnings. Irs tax forms The amount withheld is paid to the IRS in your name. Irs tax forms Estimated tax. Irs tax forms If you do not pay your tax through withholding, or do not pay enough tax that way, you may have to pay estimated tax. Irs tax forms People who are in business for themselves generally will have to pay their tax this way. Irs tax forms Also, you may have to pay estimated tax if you receive income such as dividends, interest, capital gains, rent, and royalties. Irs tax forms Estimated tax is used to pay not only income tax, but self-employment tax and alternative minimum tax as well. Irs tax forms This chapter explains these methods. Irs tax forms In addition, it also explains the following. Irs tax forms Credit for withholding and estimated tax. Irs tax forms When you file your 2013 income tax return, take credit for all the income tax withheld from your salary, wages, pensions, etc. Irs tax forms , and for the estimated tax you paid for 2013. Irs tax forms Also take credit for any excess social security or railroad retirement tax withheld (discussed in chapter 37). Irs tax forms Underpayment penalty. Irs tax forms If you did not pay enough tax during the year, either through withholding or by making estimated tax payments, you may have to pay a penalty. Irs tax forms In most cases, the IRS can figure this penalty for you. Irs tax forms See Underpayment Penalty for 2013 at the end of this chapter. Irs tax forms Useful Items - You may want to see: Publication 505 Tax Withholding and Estimated Tax Form (and Instructions) W-4 Employee's Withholding Allowance Certificate W-4P Withholding Certificate for Pension or Annuity Payments W-4S Request for Federal Income Tax Withholding From Sick Pay W-4V Voluntary Withholding Request 1040-ES Estimated Tax for Individuals 2210 Underpayment of Estimated Tax by Individuals, Estates, and Trusts 2210-F Underpayment of Estimated Tax by Farmers and Fishermen Tax Withholding for 2014 This section discusses income tax withholding on: Salaries and wages, Tips, Taxable fringe benefits, Sick pay, Pensions and annuities, Gambling winnings, Unemployment compensation, and Certain federal payments. Irs tax forms This section explains the rules for withholding tax from each of these types of income. Irs tax forms This section also covers backup withholding on interest, dividends, and other payments. Irs tax forms Salaries and Wages Income tax is withheld from the pay of most employees. Irs tax forms Your pay includes your regular pay, bonuses, commissions, and vacation allowances. Irs tax forms It also includes reimbursements and other expense allowances paid under a nonaccountable plan. Irs tax forms See Supplemental Wages , later, for more information about reimbursements and allowances paid under a nonaccountable plan. Irs tax forms If your income is low enough that you will not have to pay income tax for the year, you may be exempt from withholding. Irs tax forms This is explained under Exemption From Withholding , later. Irs tax forms You can ask your employer to withhold income tax from noncash wages and other wages not subject to withholding. Irs tax forms If your employer does not agree to withhold tax, or if not enough is withheld, you may have to pay estimated tax, as discussed later under Estimated Tax for 2014 . Irs tax forms Military retirees. Irs tax forms   Military retirement pay is treated in the same manner as regular pay for income tax withholding purposes, even though it is treated as a pension or annuity for other tax purposes. Irs tax forms Household workers. Irs tax forms   If you are a household worker, you can ask your employer to withhold income tax from your pay. Irs tax forms A household worker is an employee who performs household work in a private home, local college club, or local fraternity or sorority chapter. Irs tax forms   Tax is withheld only if you want it withheld and your employer agrees to withhold it. Irs tax forms If you do not have enough income tax withheld, you may have to pay estimated tax, as discussed later under Estimated Tax for 2014 . Irs tax forms Farmworkers. Irs tax forms   Generally, income tax is withheld from your cash wages for work on a farm unless your employer does both of these: Pays you cash wages of less than $150 during the year, and Has expenditures for agricultural labor totaling less than $2,500 during the year. Irs tax forms Differential wage payments. Irs tax forms    When employees are on leave from employment for military duty, some employers make up the difference between the military pay and civilian pay. Irs tax forms Payments to an employee who is on active duty for a period of more than 30 days will be subject to income tax withholding, but not subject to social security or Medicare taxes. Irs tax forms The wages and withholding will be reported on Form W-2, Wage and Tax Statement. Irs tax forms   The credit employers can claim for differential wages paid to activated military reservists is scheduled to expire for wages paid after December 31, 2013. Irs tax forms Determining Amount of Tax Withheld Using Form W-4 The amount of income tax your employer withholds from your regular pay depends on two things. Irs tax forms The amount you earn in each payroll period. Irs tax forms The information you give your employer on Form W-4. Irs tax forms Form W-4 includes four types of information that your employer will use to figure your withholding. Irs tax forms Whether to withhold at the single rate or at the lower married rate. Irs tax forms How many withholding allowances you claim (each allowance reduces the amount withheld). Irs tax forms Whether you want an additional amount withheld. Irs tax forms Whether you are claiming an exemption from withholding in 2014. Irs tax forms See Exemption From Withholding , later. Irs tax forms Note. Irs tax forms You must specify a filing status and a number of withholding allowances on Form W-4. Irs tax forms You cannot specify only a dollar amount of withholding. Irs tax forms New Job When you start a new job, you must fill out Form W-4 and give it to your employer. Irs tax forms Your employer should have copies of the form. Irs tax forms If you need to change the information later, you must fill out a new form. Irs tax forms If you work only part of the year (for example, you start working after the beginning of the year), too much tax may be withheld. Irs tax forms You may be able to avoid overwithholding if your employer agrees to use the part-year method. Irs tax forms See Part-Year Method in chapter 1 of Publication 505 for more information. Irs tax forms Employee also receiving pension income. Irs tax forms   If you receive pension or annuity income and begin a new job, you will need to file Form W-4 with your new employer. Irs tax forms However, you can choose to split your withholding allowances between your pension and job in any manner. Irs tax forms Changing Your Withholding During the year changes may occur to your marital status, exemptions, adjustments, deductions, or credits you expect to claim on your tax return. Irs tax forms When this happens, you may need to give your employer a new Form W-4 to change your withholding status or your number of allowances. Irs tax forms If the changes reduce the number of allowances you are claiming or changes your marital status from married to single, you must give your employer a new Form W-4 within 10 days. Irs tax forms Generally, you can submit a new Form W-4 whenever you wish to change the number of your withholding allowances for any other reason. Irs tax forms Changing your withholding for 2015. Irs tax forms   If events in 2014 will decrease the number of your withholding allowances for 2015, you must give your employer a new Form W-4 by December 1, 2014. Irs tax forms If the event occurs in December 2014, submit a new Form W-4 within 10 days. Irs tax forms Checking Your Withholding After you have given your employer a Form W-4, you can check to see whether the amount of tax withheld from your pay is too little or too much. Irs tax forms If too much or too little tax is being withheld, you should give your employer a new Form W-4 to change your withholding. Irs tax forms You should try to have your withholding match your actual tax liability. Irs tax forms If not enough tax is withheld, you will owe tax at the end of the year and may have to pay interest and a penalty. Irs tax forms If too much tax is withheld, you will lose the use of that money until you get your refund. Irs tax forms Always check your withholding if there are personal or financial changes in your life or changes in the law that might change your tax liability. Irs tax forms Note. Irs tax forms You cannot give your employer a payment to cover withholding on salaries and wages for past pay periods or a payment for estimated tax. Irs tax forms Completing Form W-4 and Worksheets Form W-4 has worksheets to help you figure how many withholding allowances you can claim. Irs tax forms The worksheets are for your own records. Irs tax forms Do not give them to your employer. Irs tax forms Multiple jobs. Irs tax forms   If you have income from more than one job at the same time, complete only one set of Form W-4 worksheets. Irs tax forms Then split your allowances between the Forms W-4 for each job. Irs tax forms You cannot claim the same allowances with more than one employer at the same time. Irs tax forms You can claim all your allowances with one employer and none with the other(s), or divide them any other way. Irs tax forms Married individuals. Irs tax forms   If both you and your spouse are employed and expect to file a joint return, figure your withholding allowances using your combined income, adjustments, deductions, exemptions, and credits. Irs tax forms Use only one set of worksheets. Irs tax forms You can divide your total allowances any way, but you cannot claim an allowance that your spouse also claims. Irs tax forms   If you and your spouse expect to file separate returns, figure your allowances using separate worksheets based on your own individual income, adjustments, deductions, exemptions, and credits. Irs tax forms Alternative method of figuring withholding allowances. Irs tax forms   You do not have to use the Form W-4 worksheets if you use a more accurate method of figuring the number of withholding allowances. Irs tax forms For more information, see Alternative method of figuring withholding allowances under Completing Form W-4 and Worksheets in Publication 505, chapter 1. Irs tax forms Personal Allowances Worksheet. Irs tax forms   Use the Personal Allowances Worksheet on Form W-4 to figure your withholding allowances based on exemptions and any special allowances that apply. Irs tax forms Deduction and Adjustments Worksheet. Irs tax forms   Use the Deduction and Adjustments Worksheet on Form W-4 if you plan to itemize your deductions, claim certain credits, or claim adjustments to the income on your 2014 tax return and you want to reduce your withholding. Irs tax forms Also, complete this worksheet when you have changes to these items to see if you need to change your withholding. Irs tax forms Two-Earners/Multiple Jobs Worksheet. Irs tax forms   You may need to complete the Two-Earners/Multiple Jobs Worksheet on Form W-4 if you have more than one job, a working spouse, or are also receiving a pension. Irs tax forms Also, on this worksheet you can add any additional withholding necessary to cover any amount you expect to owe other than income tax, such as self-employment tax. Irs tax forms Getting the Right Amount of Tax Withheld In most situations, the tax withheld from your pay will be close to the tax you figure on your return if you follow these two rules. Irs tax forms You accurately complete all the Form W-4 worksheets that apply to you. Irs tax forms You give your employer a new Form W-4 when changes occur. Irs tax forms But because the worksheets and withholding methods do not account for all possible situations, you may not be getting the right amount withheld. Irs tax forms This is most likely to happen in the following situations. Irs tax forms You are married and both you and your spouse work. Irs tax forms You have more than one job at a time. Irs tax forms You have nonwage income, such as interest, dividends, alimony, unemployment compensation, or self-employment income. Irs tax forms You will owe additional amounts with your return, such as self-employment tax. Irs tax forms Your withholding is based on obsolete Form W-4 information for a substantial part of the year. Irs tax forms Your earnings are more than the amount shown under Check your withholding in the instructions at the top of page 1 of Form W-4. Irs tax forms You work only part of the year. Irs tax forms You change the number of your withholding allowances during the year. Irs tax forms Cumulative wage method. Irs tax forms   If you change the number of your withholding allowances during the year, too much or too little tax may have been withheld for the period before you made the change. Irs tax forms You may be able to compensate for this if your employer agrees to use the cumulative wage withholding method for the rest of the year. Irs tax forms You must ask your employer in writing to use this method. Irs tax forms   To be eligible, you must have been paid for the same kind of payroll period (weekly, biweekly, etc. Irs tax forms ) since the beginning of the year. Irs tax forms Publication 505 To make sure you are getting the right amount of tax withheld, get Publication 505. Irs tax forms It will help you compare the total tax to be withheld during the year with the tax you can expect to figure on your return. Irs tax forms It also will help you determine how much, if any, additional withholding is needed each payday to avoid owing tax when you file your return. Irs tax forms If you do not have enough tax withheld, you may have to pay estimated tax, as explained under Estimated Tax for 2014 , later. Irs tax forms You can use the IRS Withholding Calculator at www. Irs tax forms irs. Irs tax forms gov/Individuals, instead of Publication 505 or the worksheets included with Form W-4, to determine whether you need to have your withholding increased or decreased. Irs tax forms Rules Your Employer Must Follow It may be helpful for you to know some of the withholding rules your employer must follow. Irs tax forms These rules can affect how to fill out your Form W-4 and how to handle problems that may arise. Irs tax forms New Form W-4. Irs tax forms   When you start a new job, your employer should have you complete a Form W-4. Irs tax forms Beginning with your first payday, your employer will use the information you give on the form to figure your withholding. Irs tax forms   If you later fill out a new Form W-4, your employer can put it into effect as soon as possible. Irs tax forms The deadline for putting it into effect is the start of the first payroll period ending 30 or more days after you turn it in. Irs tax forms No Form W-4. Irs tax forms   If you do not give your employer a completed Form W-4, your employer must withhold at the highest rate, as if you were single and claimed no withholding allowances. Irs tax forms Repaying withheld tax. Irs tax forms   If you find you are having too much tax withheld because you did not claim all the withholding allowances you are entitled to, you should give your employer a new Form W-4. Irs tax forms Your employer cannot repay any of the tax previously withheld. Irs tax forms Instead, claim the full amount withheld when you file your tax return. Irs tax forms   However, if your employer has withheld more than the correct amount of tax for the Form W-4 you have in effect, you do not have to fill out a new Form W-4 to have your withholding lowered to the correct amount. Irs tax forms Your employer can repay the amount that was withheld incorrectly. Irs tax forms If you are not repaid, your Form W-2 will reflect the full amount actually withheld, which you would claim when you file your tax return. Irs tax forms Exemption From Withholding If you claim exemption from withholding, your employer will not withhold federal income tax from your wages. Irs tax forms The exemption applies only to income tax, not to social security or Medicare tax. Irs tax forms You can claim exemption from withholding for 2014 only if both of the following situations apply. Irs tax forms For 2013 you had a right to a refund of all federal income tax withheld because you had no tax liability. Irs tax forms For 2014 you expect a refund of all federal income tax withheld because you expect to have no tax liability. Irs tax forms Students. Irs tax forms   If you are a student, you are not automatically exempt. Irs tax forms See chapter 1 to find out if you must file a return. Irs tax forms If you work only part time or only during the summer, you may qualify for exemption from withholding. Irs tax forms Age 65 or older or blind. Irs tax forms   If you are 65 or older or blind, use Worksheet 1-3 or 1-4 in chapter 1 of Publication 505, to help you decide if you qualify for exemption from withholding. Irs tax forms Do not use either worksheet if you will itemize deductions, claim exemptions for dependents, or claim tax credits on your 2014 return. Irs tax forms Instead, see Itemizing deductions or claiming exemptions or credits in chapter 1 of Publication 505. Irs tax forms Claiming exemption from withholding. Irs tax forms   To claim exemption, you must give your employer a Form W-4. Irs tax forms Do not complete lines 5 and 6. Irs tax forms Enter “Exempt” on line 7. Irs tax forms   If you claim exemption, but later your situation changes so that you will have to pay income tax after all, you must file a new Form W-4 within 10 days after the change. Irs tax forms If you claim exemption in 2014, but you expect to owe income tax for 2015, you must file a new Form W-4 by December 1, 2014. Irs tax forms   Your claim of exempt status may be reviewed by the IRS. Irs tax forms An exemption is good for only 1 year. Irs tax forms   You must give your employer a new Form W-4 by February 15 each year to continue your exemption. Irs tax forms Supplemental Wages Supplemental wages include bonuses, commissions, overtime pay, vacation allowances, certain sick pay, and expense allowances under certain plans. Irs tax forms The payer can figure withholding on supplemental wages using the same method used for your regular wages. Irs tax forms However, if these payments are identified separately from your regular wages, your employer or other payer of supplemental wages can withhold income tax from these wages at a flat rate. Irs tax forms Expense allowances. Irs tax forms   Reimbursements or other expense allowances paid by your employer under a nonaccountable plan are treated as supplemental wages. Irs tax forms   Reimbursements or other expense allowances paid under an accountable plan that are more than your proven expenses are treated as paid under a nonaccountable plan if you do not return the excess payments within a reasonable period of time. Irs tax forms   For more information about accountable and nonaccountable expense allowance plans, see Reimbursements in chapter 26. Irs tax forms Penalties You may have to pay a penalty of $500 if both of the following apply. Irs tax forms You make statements or claim withholding allowances on your Form W-4 that reduce the amount of tax withheld. Irs tax forms You have no reasonable basis for those statements or allowances at the time you prepare your Form W-4. Irs tax forms There is also a criminal penalty for willfully supplying false or fraudulent information on your Form W-4 or for willfully failing to supply information that would increase the amount withheld. Irs tax forms The penalty upon conviction can be either a fine of up to $1,000 or imprisonment for up to 1 year, or both. Irs tax forms These penalties will apply if you deliberately and knowingly falsify your Form W-4 in an attempt to reduce or eliminate the proper withholding of taxes. Irs tax forms A simple error or an honest mistake will not result in one of these penalties. Irs tax forms For example, a person who has tried to figure the number of withholding allowances correctly, but claims seven when the proper number is six, will not be charged a W-4 penalty. Irs tax forms Tips The tips you receive while working on your job are considered part of your pay. Irs tax forms You must include your tips on your tax return on the same line as your regular pay. Irs tax forms However, tax is not withheld directly from tip income, as it is from your regular pay. Irs tax forms Nevertheless, your employer will take into account the tips you report when figuring how much to withhold from your regular pay. Irs tax forms See chapter 6 for information on reporting your tips to your employer. Irs tax forms For more information on the withholding rules for tip income, see Publication 531, Reporting Tip Income. Irs tax forms How employer figures amount to withhold. Irs tax forms   The tips you report to your employer are counted as part of your income for the month you report them. Irs tax forms Your employer can figure your withholding in either of two ways. Irs tax forms By withholding at the regular rate on the sum of your pay plus your reported tips. Irs tax forms By withholding at the regular rate on your pay plus a percentage of your reported tips. Irs tax forms Not enough pay to cover taxes. Irs tax forms   If your regular pay is not enough for your employer to withhold all the tax (including income tax and social security and Medicare taxes (or the equivalent railroad retirement tax)) due on your pay plus your tips, you can give your employer money to cover the shortage. Irs tax forms See Giving your employer money for taxes in chapter 6. Irs tax forms Allocated tips. Irs tax forms   Your employer should not withhold income tax, Medicare tax, social security tax, or railroad retirement tax on any allocated tips. Irs tax forms Withholding is based only on your pay plus your reported tips. Irs tax forms Your employer should refund to you any incorrectly withheld tax. Irs tax forms See Allocated Tips in chapter 6 for more information. Irs tax forms Taxable Fringe Benefits The value of certain noncash fringe benefits you receive from your employer is considered part of your pay. Irs tax forms Your employer generally must withhold income tax on these benefits from your regular pay. Irs tax forms For information on fringe benefits, see Fringe Benefits under Employee Compensation in chapter 5. Irs tax forms Although the value of your personal use of an employer-provided car, truck, or other highway motor vehicle is taxable, your employer can choose not to withhold income tax on that amount. Irs tax forms Your employer must notify you if this choice is made. Irs tax forms For more information on withholding on taxable fringe benefits, see chapter 1 of Publication 505. Irs tax forms Sick Pay Sick pay is a payment to you to replace your regular wages while you are temporarily absent from work due to sickness or personal injury. Irs tax forms To qualify as sick pay, it must be paid under a plan to which your employer is a party. Irs tax forms If you receive sick pay from your employer or an agent of your employer, income tax must be withheld. Irs tax forms An agent who does not pay regular wages to you may choose to withhold income tax at a flat rate. Irs tax forms However, if you receive sick pay from a third party who is not acting as an agent of your employer, income tax will be withheld only if you choose to have it withheld. Irs tax forms See Form W-4S , later. Irs tax forms If you receive payments under a plan in which your employer does not participate (such as an accident or health plan where you paid all the premiums), the payments are not sick pay and usually are not taxable. Irs tax forms Union agreements. Irs tax forms   If you receive sick pay under a collective bargaining agreement between your union and your employer, the agreement may determine the amount of income tax withholding. Irs tax forms See your union representative or your employer for more information. Irs tax forms Form W-4S. Irs tax forms   If you choose to have income tax withheld from sick pay paid by a third party, such as an insurance company, you must fill out Form W-4S. Irs tax forms Its instructions contain a worksheet you can use to figure the amount you want withheld. Irs tax forms They also explain restrictions that may apply. Irs tax forms   Give the completed form to the payer of your sick pay. Irs tax forms The payer must withhold according to your directions on the form. Irs tax forms Estimated tax. Irs tax forms   If you do not request withholding on Form W-4S, or if you do not have enough tax withheld, you may have to make estimated tax payments. Irs tax forms If you do not pay enough tax, either through estimated tax or withholding, or a combination of both, you may have to pay a penalty. Irs tax forms See Underpayment Penalty for 2013 at the end of this chapter. Irs tax forms Pensions and Annuities Income tax usually will be withheld from your pension or annuity distributions unless you choose not to have it withheld. Irs tax forms This rule applies to distributions from: A traditional individual retirement arrangement (IRA); A life insurance company under an endowment, annuity, or life insurance contract; A pension, annuity, or profit-sharing plan; A stock bonus plan; and Any other plan that defers the time you receive compensation. Irs tax forms The amount withheld depends on whether you receive payments spread out over more than 1 year (periodic payments), within 1 year (nonperiodic payments), or as an eligible rollover distribution (ERD). Irs tax forms Income tax withholding from an ERD is mandatory. Irs tax forms More information. Irs tax forms   For more information on taxation of annuities and distributions (including ERDs) from qualified retirement plans, see chapter 10. Irs tax forms For information on IRAs, see chapter 17. Irs tax forms For more information on withholding on pensions and annuities, including a discussion of Form W-4P, see Pensions and Annuities in chapter 1 of Publication 505. Irs tax forms Gambling Winnings Income tax is withheld at a flat 25% rate from certain kinds of gambling winnings. Irs tax forms Gambling winnings of more than $5,000 from the following sources are subject to income tax withholding. Irs tax forms Any sweepstakes; wagering pool, including payments made to winners of poker tournaments; or lottery. Irs tax forms Any other wager, if the proceeds are at least 300 times the amount of the bet. Irs tax forms It does not matter whether your winnings are paid in cash, in property, or as an annuity. Irs tax forms Winnings not paid in cash are taken into account at their fair market value. Irs tax forms Exception. Irs tax forms   Gambling winnings from bingo, keno, and slot machines generally are not subject to income tax withholding. Irs tax forms However, you may need to provide the payer with a social security number to avoid withholding. Irs tax forms See Backup withholding on gambling winnings in chapter 1 of Publication 505. Irs tax forms If you receive gambling winnings not subject to withholding, you may need to pay estimated tax. Irs tax forms See Estimated Tax for 2014 , later. Irs tax forms If you do not pay enough tax, either through withholding or estimated tax, or a combination of both, you may have to pay a penalty. Irs tax forms See Underpayment Penalty for 2013 at the end of this chapter. Irs tax forms Form W-2G. Irs tax forms   If a payer withholds income tax from your gambling winnings, you should receive a Form W-2G, Certain Gambling Winnings, showing the amount you won and the amount withheld. Irs tax forms Report the tax withheld on line 62 of Form 1040. Irs tax forms Unemployment Compensation You can choose to have income tax withheld from unemployment compensation. Irs tax forms To make this choice, fill out Form W-4V (or a similar form provided by the payer) and give it to the payer. Irs tax forms All unemployment compensation is taxable. Irs tax forms So, if you do not have income tax withheld, you may have to pay estimated tax. Irs tax forms See Estimated Tax for 2014 , later. Irs tax forms If you do not pay enough tax, either through withholding or estimated tax, or a combination of both, you may have to pay a penalty. Irs tax forms For information, see Underpayment Penalty for 2013 at the end of this chapter. Irs tax forms Federal Payments You can choose to have income tax withheld from certain federal payments you receive. Irs tax forms These payments are: Social security benefits, Tier 1 railroad retirement benefits, Commodity credit corporation loans you choose to include in your gross income, Payments under the Agricultural Act of 1949 (7 U. Irs tax forms S. Irs tax forms C. Irs tax forms 1421 et. Irs tax forms seq. Irs tax forms ), as amended, or title II of the Disaster Assistance Act of 1988, that are treated as insurance proceeds and that you receive because: Your crops were destroyed or damaged by drought, flood, or any other natural disaster, or You were unable to plant crops because of a natural disaster described in (a), and Any other payment under Federal law as determined by the Secretary. Irs tax forms To make this choice, fill out Form W-4V (or a similar form provided by the payer) and give it to the payer. Irs tax forms If you do not choose to have income tax withheld, you may have to pay estimated tax. Irs tax forms See Estimated Tax for 2014 , later. Irs tax forms If you do not pay enough tax, either through withholding or estimated tax, or a combination of both, you may have to pay a penalty. Irs tax forms For information, see Underpayment Penalty for 2013 at the end of this chapter. Irs tax forms More information. Irs tax forms   For more information about the tax treatment of social security and railroad retirement benefits, see chapter 11. Irs tax forms Get Publication 225, Farmer's Tax Guide, for information about the tax treatment of commodity credit corporation loans or crop disaster payments. Irs tax forms Backup Withholding Banks or other businesses that pay you certain kinds of income must file an information return (Form 1099) with the IRS. Irs tax forms The information return shows how much you were paid during the year. Irs tax forms It also includes your name and taxpayer identification number (TIN). Irs tax forms TINs are explained in chapter 1 under Social Security Number (SSN) . Irs tax forms These payments generally are not subject to withholding. Irs tax forms However, “backup” withholding is required in certain situations. Irs tax forms Backup withholding can apply to most kinds of payments that are reported on Form 1099. Irs tax forms The payer must withhold at a flat 28% rate in the following situations. Irs tax forms You do not give the payer your TIN in the required manner. Irs tax forms The IRS notifies the payer that the TIN you gave is incorrect. Irs tax forms You are required, but fail, to certify that you are not subject to backup withholding. Irs tax forms The IRS notifies the payer to start withholding on interest or dividends because you have underreported interest or dividends on your income tax return. Irs tax forms The IRS will do this only after it has mailed you four notices over at least a 210-day period. Irs tax forms See Backup Withholding in chapter 1 of Publication 505 for more information. Irs tax forms Penalties. Irs tax forms   There are civil and criminal penalties for giving false information to avoid backup withholding. Irs tax forms The civil penalty is $500. Irs tax forms The criminal penalty, upon conviction, is a fine of up to $1,000 or imprisonment of up to 1 year, or both. Irs tax forms Estimated Tax for 2014 Estimated tax is the method used to pay tax on income that is not subject to withholding. Irs tax forms This includes income from self-employment, interest, dividends, alimony, rent, gains from the sale of assets, prizes, and awards. Irs tax forms You also may have to pay estimated tax if the amount of income tax being withheld from your salary, pension, or other income is not enough. Irs tax forms Estimated tax is used to pay both income tax and self-employment tax, as well as other taxes and amounts reported on your tax return. Irs tax forms If you do not pay enough tax, either through withholding or estimated tax, or a combination of both, you may have to pay a penalty. Irs tax forms If you do not pay enough by the due date of each payment period (see When To Pay Estimated Tax , later), you may be charged a penalty even if you are due a refund when you file your tax return. Irs tax forms For information on when the penalty applies, see Underpayment Penalty for 2013 at the end of this chapter. Irs tax forms Who Does Not Have To Pay Estimated Tax If you receive salaries or wages, you can avoid having to pay estimated tax by asking your employer to take more tax out of your earnings. Irs tax forms To do this, give a new Form W-4 to your employer. Irs tax forms See chapter 1 of Publication 505. Irs tax forms Estimated tax not required. Irs tax forms   You do not have to pay estimated tax for 2014 if you meet all three of the following conditions. Irs tax forms You had no tax liability for 2013. Irs tax forms You were a U. Irs tax forms S. Irs tax forms citizen or resident alien for the whole year. Irs tax forms Your 2013 tax year covered a 12-month period. Irs tax forms   You had no tax liability for 2013 if your total tax was zero or you did not have to file an income tax return. Irs tax forms For the definition of “total tax” for 2013, see Publication 505, chapter 2. Irs tax forms Who Must Pay Estimated Tax If you owe additional tax for 2013, you may have to pay estimated tax for 2014. Irs tax forms You can use the following general rule as a guide during the year to see if you will have enough withholding, or if you should increase your withholding or make estimated tax payments. Irs tax forms General rule. Irs tax forms   In most cases, you must pay estimated tax for 2014 if both of the following apply. Irs tax forms You expect to owe at least $1,000 in tax for 2014, after subtracting your withholding and refundable credits. Irs tax forms You expect your withholding plus your refundable credits to be less than the smaller of: 90% of the tax to be shown on your 2014 tax return, or 100% of the tax shown on your 2013 tax return (but see Special rules for farmers, fishermen, and higher income taxpayers, later). Irs tax forms Your 2013 tax return must cover all 12 months. Irs tax forms    If the result from using the general rule above suggests that you will not have enough withholding, complete the 2014 Estimated Tax Worksheet in Publication 505 for a more accurate calculation. Irs tax forms Special rules for farmers, fishermen, and higher income taxpayers. Irs tax forms   If at least two-thirds of your gross income for tax year 2013 or 2014 is from farming or fishing, substitute 662/3% for 90% in (2a) under the General rule, earlier. Irs tax forms If your AGI for 2013 was more than $150,000 ($75,000 if your filing status for 2014 is married filing a separate return), substitute 110% for 100% in (2b) under General rule , earlier. Irs tax forms See Figure 4-A and Publication 505, chapter 2 for more information. Irs tax forms Figure 4-A. Irs tax forms Do You Have To Pay Estimated Tax? Please click here for the text description of the image. Irs tax forms Figure 4-A Do You Have To Pay Estimated Tax? Aliens. Irs tax forms   Resident and nonresident aliens also may have to pay estimated tax. Irs tax forms Resident aliens should follow the rules in this chapter unless noted otherwise. Irs tax forms Nonresident aliens should get Form 1040-ES (NR), U. Irs tax forms S. Irs tax forms Estimated Tax for Nonresident Alien Individuals. Irs tax forms   You are an alien if you are not a citizen or national of the United States. Irs tax forms You are a resident alien if you either have a green card or meet the substantial presence test. Irs tax forms For more information about the substantial presence test, see Publication 519, U. Irs tax forms S. Irs tax forms Tax Guide for Aliens. Irs tax forms Married taxpayers. Irs tax forms   If you qualify to make joint estimated tax payments, apply the rules discussed here to your joint estimated income. Irs tax forms   You and your spouse can make joint estimated tax payments even if you are not living together. Irs tax forms   However, you and your spouse cannot make joint estimated tax payments if:  You are legally separated under a decree of divorce or separate maintenance, You and your spouse have different tax years, or Either spouse is a nonresident alien (unless that spouse elected to be treated as a resident alien for tax purposes (see chapter 1 of Publication 519)). Irs tax forms   If you do not qualify to make joint estimated tax payments, apply these rules to your separate estimated income. Irs tax forms Making joint or separate estimated tax payments will not affect your choice of filing a joint tax return or separate returns for 2014. Irs tax forms 2013 separate returns and 2014 joint return. Irs tax forms   If you plan to file a joint return with your spouse for 2014, but you filed separate returns for 2013, your 2013 tax is the total of the tax shown on your separate returns. Irs tax forms You filed a separate return if you filed as single, head of household, or married filing separately. Irs tax forms 2013 joint return and 2014 separate returns. Irs tax forms   If you plan to file a separate return for 2014 but you filed a joint return for 2013, your 2013 tax is your share of the tax on the joint return. Irs tax forms You file a separate return if you file as single, head of household, or married filing separately. Irs tax forms   To figure your share of the tax on the joint return, first figure the tax both you and your spouse would have paid had you filed separate returns for 2013 using the same filing status as for 2014. Irs tax forms Then multiply the tax on the joint return by the following fraction. Irs tax forms     The tax you would have paid had you filed a separate return   The total tax you and your spouse would have paid had you filed separate returns Example. Irs tax forms Joe and Heather filed a joint return for 2013 showing taxable income of $48,500 and a tax of $6,386. Irs tax forms Of the $48,500 taxable income, $40,100 was Joe's and the rest was Heather's. Irs tax forms For 2014, they plan to file married filing separately. Irs tax forms Joe figures his share of the tax on the 2013 joint return as follows. Irs tax forms   Tax on $40,100 based on a separate return $5,960     Tax on $8,400 based on a separate return 843     Total $6,803     Joe's percentage of total ($5,960 ÷ $6,803) 87. Irs tax forms 6%     Joe's share of tax on joint return  ($6,386 × 87. Irs tax forms 6%) $5,594   How To Figure Estimated Tax To figure your estimated tax, you must figure your expected adjusted gross income (AGI), taxable income, taxes, deductions, and credits for the year. Irs tax forms When figuring your 2014 estimated tax, it may be helpful to use your income, deductions, and credits for 2013 as a starting point. Irs tax forms Use your 2013 federal tax return as a guide. Irs tax forms You can use Form 1040-ES and Publication 505 to figure your estimated tax. Irs tax forms Nonresident aliens use Form 1040-ES (NR) and Publication 505 to figure estimated tax (see chapter 8 of Publication 519 for more information). Irs tax forms You must make adjustments both for changes in your own situation and for recent changes in the tax law. Irs tax forms For a discussion of these changes, visit IRS. Irs tax forms gov. Irs tax forms For more complete information on how to figure your estimated tax for 2014, see chapter 2 of Publication 505. Irs tax forms When To Pay Estimated Tax For estimated tax purposes, the tax year is divided into four payment periods. Irs tax forms Each period has a specific payment due date. Irs tax forms If you do not pay enough tax by the due date of each payment period, you may be charged a penalty even if you are due a refund when you file your income tax return. Irs tax forms The payment periods and due dates for estimated tax payments are shown next. Irs tax forms   For the period: Due date:*     Jan. Irs tax forms 1 – March 31 April 15     April 1 – May 31 June 16     June 1 – August 31 Sept. Irs tax forms 15     Sept. Irs tax forms 1– Dec. Irs tax forms 31 Jan. Irs tax forms 15, next year     *See Saturday, Sunday, holiday rule and January payment . Irs tax forms Saturday, Sunday, holiday rule. Irs tax forms   If the due date for an estimated tax payment falls on a Saturday, Sunday, or legal holiday, the payment will be on time if you make it on the next day that is not a Saturday, Sunday, or legal holiday. Irs tax forms January payment. Irs tax forms   If you file your 2014 Form 1040 or Form 1040A by January 31, 2015, and pay the rest of the tax you owe, you do not need to make the payment due on January 15, 2015. Irs tax forms Fiscal year taxpayers. Irs tax forms   If your tax year does not start on January 1, see the Form 1040-ES instructions for your payment due dates. Irs tax forms When To Start You do not have to make estimated tax payments until you have income on which you will owe income tax. Irs tax forms If you have income subject to estimated tax during the first payment period, you must make your first payment by the due date for the first payment period. Irs tax forms You can pay all your estimated tax at that time, or you can pay it in installments. Irs tax forms If you choose to pay in installments, make your first payment by the due date for the first payment period. Irs tax forms Make your remaining installment payments by the due dates for the later periods. Irs tax forms No income subject to estimated tax during first period. Irs tax forms    If you do not have income subject to estimated tax until a later payment period, you must make your first payment by the due date for that period. Irs tax forms You can pay your entire estimated tax by the due date for that period or you can pay it in installments by the due date for that period and the due dates for the remaining periods. Irs tax forms The following chart shows when to make installment payments. Irs tax forms If you first have income on which you must pay estimated tax: Make a payment  by:* Make later installments by:* Before April 1 April 15 June 16 Sept. Irs tax forms 15 Jan. Irs tax forms 15 next year April 1–May 31 June 16 Sept. Irs tax forms 15 Jan. Irs tax forms 15 next year June 1–Aug. Irs tax forms 31 Sept. Irs tax forms 15 Jan. Irs tax forms 15 next year After Aug. Irs tax forms 31 Jan. Irs tax forms 15 next year (None) *See Saturday, Sunday, holiday rule and January payment . Irs tax forms How much to pay to avoid a penalty. Irs tax forms   To determine how much you should pay by each payment due date, see How To Figure Each Payment, next. Irs tax forms How To Figure Each Payment You should pay enough estimated tax by the due date of each payment period to avoid a penalty for that period. Irs tax forms You can figure your required payment for each period by using either the regular installment method or the annualized income installment method. Irs tax forms These methods are described in chapter 2 of Publication 505. Irs tax forms If you do not pay enough during each payment period, you may be charged a penalty even if you are due a refund when you file your tax return. Irs tax forms If the earlier discussion of No income subject to estimated tax during first period or the later discussion of Change in estimated tax applies to you, you may benefit from reading Annualized Income Installment Method in chapter 2 of Publication 505 for information on how to avoid a penalty. Irs tax forms Underpayment penalty. Irs tax forms   Under the regular installment method, if your estimated tax payment for any period is less than one-fourth of your estimated tax, you may be charged a penalty for underpayment of estimated tax for that period when you file your tax return. Irs tax forms Under the annualized income installment method, your estimated tax payments vary with your income, but the amount required must be paid each period. Irs tax forms See chapter 4 of Publication 505 for more information. Irs tax forms Change in estimated tax. Irs tax forms   After you make an estimated tax payment, changes in your income, adjustments, deductions, credits, or exemptions may make it necessary for you to refigure your estimated tax. Irs tax forms Pay the unpaid balance of your amended estimated tax by the next payment due date after the change or in installments by that date and the due dates for the remaining payment periods. Irs tax forms Estimated Tax Payments Not Required You do not have to pay estimated tax if your withholding in each payment period is at least as much as: One-fourth of your required annual payment, or Your required annualized income installment for that period. Irs tax forms You also do not have to pay estimated tax if you will pay enough through withholding to keep the amount you owe with your return under $1,000. Irs tax forms How To Pay Estimated Tax There are several ways to pay estimated tax. Irs tax forms Credit an overpayment on your 2013 return to your 2014 estimated tax. Irs tax forms Pay by direct transfer from your bank account, or pay by credit or debit card using a pay-by-phone system or the Internet. Irs tax forms Send in your payment (check or money order) with a payment voucher from Form 1040-ES. Irs tax forms Credit an Overpayment If you show an overpayment of tax after completing your Form 1040 or Form 1040A for 2013, you can apply part or all of it to your estimated tax for 2014. Irs tax forms On line 75 of Form 1040, or line 44 of Form 1040A, enter the amount you want credited to your estimated tax rather than refunded. Irs tax forms Take the amount you have credited into account when figuring your estimated tax payments. Irs tax forms You cannot have any of the amount you credited to your estimated tax refunded to you until you file your tax return for the following year. Irs tax forms You also cannot use that overpayment in any other way. Irs tax forms Pay Online Paying online is convenient and secure and helps make sure we get your payments on time. Irs tax forms You can pay using either of the following electronic payment methods. Irs tax forms Direct transfer from your bank account. Irs tax forms Credit or debit card. Irs tax forms To pay your taxes online or for more information, go to www. Irs tax forms irs. Irs tax forms gov/e-pay. Irs tax forms Pay by Phone Paying by phone is another safe and secure method of paying electronically. Irs tax forms Use one of the following methods. Irs tax forms Direct transfer from your bank account. Irs tax forms Credit or debit card. Irs tax forms To pay by direct transfer from your bank account, call 1-800-555-4477 (English), 1-800-244-4829 (Espanol). Irs tax forms People who are deaf, hard of hearing, or have a speech disability and who have access to TTY/TDD can call 1-800-733-4829. Irs tax forms To pay using a credit or debit card, you can call one of the following service providers. Irs tax forms There is a convenience fee charged by these providers that varies by provider, card type, and payment amount. Irs tax forms WorldPay 1-888-9-PAY-TAXTM(1-888-972-9829) www. Irs tax forms payUSAtax. Irs tax forms com Official Payments Corporation 1-888-UPAY-TAXTM (1-888-872-9829) www. Irs tax forms officialpayments. Irs tax forms com Link2Gov Corporation 1-888-PAY-1040TM (1-888-729-1040) www. Irs tax forms PAY1040. Irs tax forms com For the latest details on how to pay by phone, go to www. Irs tax forms irs. Irs tax forms gov/e-pay. Irs tax forms Pay by Check or Money Order Using the Estimated Tax Payment Voucher Each payment of estimated tax by check or money order must be accompanied by a payment voucher from Form 1040-ES. Irs tax forms During 2013, if you: made at least one estimated tax payment but not by electronic means, did not use software or a paid preparer to prepare or file your return,  then you should receive a copy of the 2014 Form 1040-ES/V. Irs tax forms The enclosed payment vouchers will be preprinted with your name, address, and social security number. Irs tax forms Using the preprinted vouchers will speed processing, reduce the chance of error, and help save processing costs. Irs tax forms Use the window envelopes that came with your Form 1040-ES package. Irs tax forms If you use your own envelopes, make sure you mail your payment vouchers to the address shown in the Form 1040-ES instructions for the place where you live. Irs tax forms Note. Irs tax forms These criteria can change without notice. Irs tax forms If you do not receive a Form 1040-ES/V package and you are required to make an estimated tax payment, you should go to www. Irs tax forms irs. Irs tax forms gov and print a copy of Form 1040-ES which includes four blank payment vouchers. Irs tax forms Complete one of these and make your payment timely to avoid penalties for paying late. Irs tax forms Do not use the address shown in the Form 1040 or Form 1040A instructions for your estimated tax payments. Irs tax forms If you did not pay estimated tax last year, you can order Form 1040-ES from the IRS (see inside back cover of this publication) or download it from IRS. Irs tax forms gov. Irs tax forms Follow the instructions to make sure you use the vouchers correctly. Irs tax forms Joint estimated tax payments. Irs tax forms   If you file a joint return and are making joint estimated tax payments, enter the names and social security numbers on the payment voucher in the same order as they will appear on the joint return. Irs tax forms Change of address. Irs tax forms   You must notify the IRS if you are making estimated tax payments and you changed your address during the year. Irs tax forms Complete Form 8822, Change of Address, and mail it to the address shown in the instructions for that form. Irs tax forms Credit for Withholding and Estimated Tax for 2013 When you file your 2013 income tax return, take credit for all the income tax and excess social security or railroad retirement tax withheld from your salary, wages, pensions, etc. Irs tax forms Also take credit for the estimated tax you paid for 2013. Irs tax forms These credits are subtracted from your total tax. Irs tax forms Because these credits are refundable, you should file a return and claim these credits, even if you do not owe tax. Irs tax forms Two or more employers. Irs tax forms   If you had two or more employers in 2013 and were paid wages of more than $113,700, too much social security or tier 1 railroad retirement tax may have been withheld from your pay. Irs tax forms You may be able to claim the excess as a credit against your income tax when you file your return. Irs tax forms See Credit for Excess Social Security Tax or Railroad Retirement Tax Withheld in chapter 37. Irs tax forms Withholding If you had income tax withheld during 2013, you should be sent a statement by January 31, 2014, showing your income and the tax withheld. Irs tax forms Depending on the source of your income, you should receive: Form W-2, Wage and Tax Statement, Form W-2G, Certain Gambling Winnings, or A form in the 1099 series. Irs tax forms Forms W-2 and W-2G. Irs tax forms   If you file a paper return, always file Form W-2 with your income tax return. Irs tax forms File Form W-2G with your return only if it shows any federal income tax withheld from your winnings. Irs tax forms   You should get at least two copies of each form. Irs tax forms If you file a paper return, attach one copy to the front of your federal income tax return. Irs tax forms Keep one copy for your records. Irs tax forms You also should receive copies to file with your state and local returns. Irs tax forms Form W-2 Your employer is required to provide or send Form W-2 to you no later than January 31, 2014. Irs tax forms You should receive a separate Form W-2 from each employer you worked for. Irs tax forms If you stopped working before the end of 2013, your employer could have given you your Form W-2 at any time after you stopped working. Irs tax forms However, your employer must provide or send it to you by January 31, 2014. Irs tax forms If you ask for the form, your employer must send it to you within 30 days after receiving your written request or within 30 days after your final wage payment, whichever is later. Irs tax forms If you have not received your Form W-2 by January 31, you should ask your employer for it. Irs tax forms If you do not receive it by February 15, call the IRS. Irs tax forms Form W-2 shows your total pay and other compensation and the income tax, social security tax, and Medicare tax that was withheld during the year. Irs tax forms Include the federal income tax withheld (as shown in box 2 of Form W-2) on: Line 62 if you file Form 1040, Line 36 if you file Form 1040A, or Line 7 if you file Form 1040EZ. Irs tax forms In addition, Form W-2 is used to report any taxable sick pay you received and any income tax withheld from your sick pay. Irs tax forms Form W-2G If you had gambling winnings in 2013, the payer may have withheld income tax. Irs tax forms If tax was withheld, the payer will give you a Form W-2G showing the amount you won and the amount of tax withheld. Irs tax forms Report the amounts you won on line 21 of Form 1040. Irs tax forms Take credit for the tax withheld on line 62 of Form 1040. Irs tax forms If you had gambling winnings, you must use Form 1040; you cannot use Form 1040A or Form 1040EZ. Irs tax forms The 1099 Series Most forms in the 1099 series are not filed with your return. Irs tax forms These forms should be furnished to you by January 31, 2014 (or, for Forms 1099-B, 1099-S, and certain Forms 1099-MISC, by February 15, 2014). Irs tax forms Unless instructed to file any of these forms with your return, keep them for your records. Irs tax forms There are several different forms in this series, including: Form 1099-B, Proceeds From Broker and Barter Exchange Transactions; Form 1099-DIV, Dividends and Distributions; Form 1099-G, Certain Government Payments; Form 1099-INT, Interest Income; Form 1099-K, Payment Card and Third Party Network Transactions; Form 1099-MISC, Miscellaneous Income; Form 1099-OID, Original Issue Discount; Form 1099-PATR, Taxable Distributions Received from Cooperatives; Form 1099-Q, Payments From Qualified Education Programs; Form 1099-R, Distributions From Pensions, Annuities, Retirement or Profit-Sharing Plans, IRAs, Insurance Contracts, etc. Irs tax forms ; Form 1099-S, Proceeds From Real Estate Transactions; Form RRB-1099, Payments by the Railroad Retirement Board. Irs tax forms If you received the types of income reported on some forms in the 1099 series, you may not be able to use Form 1040A or Form 1040EZ. Irs tax forms See the instructions to these forms for details. Irs tax forms Form 1099-R. Irs tax forms   Attach Form 1099-R to your paper return if box 4 shows federal income tax withheld. Irs tax forms Include the amount withheld in the total on line 62 of Form 1040 or line 36 of Form 1040A. Irs tax forms You cannot use Form 1040EZ if you received payments reported on Form 1099-R. Irs tax forms Backup withholding. Irs tax forms   If you were subject to backup withholding on income you received during 2013, include the amount withheld, as shown on your Form 1099, in the total on line 62 of Form 1040, line 36 of Form 1040A, or line 7 of Form 1040EZ. Irs tax forms Form Not Correct If you receive a form with incorrect information on it, you should ask the payer for a corrected form. Irs tax forms Call the telephone number or write to the address given for the payer on the form. Irs tax forms The corrected Form W-2G or Form 1099 you receive will have an “X” in the “CORRECTED” box at the top of the form. Irs tax forms A special form, Form W-2c, Corrected Wage and Tax Statement, is used to correct a Form W-2. Irs tax forms In certain situations, you will receive two forms in place of the original incorrect form. Irs tax forms This will happen when your taxpayer identification number is wrong or missing, your name and address are wrong, or you received the wrong type of form (for example, a Form 1099-DIV instead of a Form 1099-INT). Irs tax forms One new form you receive will be the same incorrect form or have the same incorrect information, but all money amounts will be zero. Irs tax forms This form will have an “X” in the “CORRECTED” box at the top of the form. Irs tax forms The second new form should have all the correct information, prepared as though it is the original (the “CORRECTED” box will not be checked). Irs tax forms Form Received After Filing If you file your return and you later receive a form for income that you did not include on your return, you should report the income and take credit for any income tax withheld by filing Form 1040X, Amended U. Irs tax forms S. Irs tax forms Individual Income Tax Return. Irs tax forms Separate Returns If you are married but file a separate return, you can take credit only for the tax withheld from your own income. Irs tax forms Do not include any amount withheld from your spouse's income. Irs tax forms However, different rules may apply if you live in a community property state. Irs tax forms Community property states are listed in chapter 2. Irs tax forms For more information on these rules, and some exceptions, see Publication 555, Community Property. Irs tax forms Fiscal Years If you file your tax return on the basis of a fiscal year (a 12-month period ending on the last day of any month except December), you must follow special rules to determine your credit for federal income tax withholding. Irs tax forms For a discussion of how to take credit for withholding on a fiscal year return, see Fiscal Years (FY) in chapter 3 of Publication 505. Irs tax forms Estimated Tax Take credit for all your estimated tax payments for 2013 on line 63 of Form 1040 or line 37 of Form 1040A. Irs tax forms Include any overpayment from 2012 that you had credited to your 2013 estimated tax. Irs tax forms You must use Form 1040 or Form 1040A if you paid estimated tax. Irs tax forms You cannot use Form 1040EZ. Irs tax forms Name changed. Irs tax forms   If you changed your name, and you made estimated tax payments using your old name, attach a brief statement to the front of your paper tax return indicating: When you made the payments, The amount of each payment, Your name when you made the payments, and Your social security number. Irs tax forms The statement should cover payments you made jointly with your spouse as well as any you made separately. Irs tax forms   Be sure to report the change to the Social Security Administration. Irs tax forms This prevents delays in processing your return and issuing any refunds. Irs tax forms Separate Returns If you and your spouse made separate estimated tax payments for 2013 and you file separate returns, you can take credit only for your own payments. Irs tax forms If you made joint estimated tax payments, you must decide how to divide the payments between your returns. Irs tax forms One of you can claim all of the estimated tax paid and the other none, or you can divide it in any other way you agree on. Irs tax forms If you cannot agree, you must divide the payments in proportion to each spouse's individual tax as shown on your separate returns for 2013. Irs tax forms Divorced Taxpayers If you made joint estimated tax payments for 2013, and you were divorced during the year, either you or your former spouse can claim all of the joint payments, or you each can claim part of them. Irs tax forms If you cannot agree on how to divide the payments, you must divide them in proportion to each spouse's individual tax as shown on your separate returns for 2013. Irs tax forms If you claim any of the joint payments on your tax return, enter your former spouse's social security number (SSN) in the space provided on the front of Form 1040 or Form 1040A. Irs tax forms If you divorced and remarried in 2013, enter your present spouse's SSN in that space and write your former spouse's SSN, followed by “DIV,” to the left of Form 1040, line 63, or Form 1040A, line 37. Irs tax forms Underpayment Penalty for 2013 If you did not pay enough tax, either through withholding or by making timely estimated tax payments, you will have an underpayment of estimated tax and you may have to pay a penalty. Irs tax forms Generally, you will not have to pay a penalty for 2013 if any of the following apply. Irs tax forms The total of your withholding and estimated tax payments was at least as much as your 2012 tax (or 110% of your 2012 tax if your AGI was more than $150,000, $75,000 if your 2013 filing status is married filing separately) and you paid all required estimated tax payments on time. Irs tax forms The tax balance due on your 2013 return is no more than 10% of your total 2013 tax, and you paid all required estimated tax payments on time. Irs tax forms Your total 2013 tax minus your withholding and refundable credits is less than $1,000. Irs tax forms You did not have a tax liability for 2012 and your 2012 tax year was 12 months, or You did not have any withholding taxes and your current year tax less any household employment taxes is less than $1,000. Irs tax forms See Publication 505, chapter 4, for a definition of “total tax” for 2012 and 2013. Irs tax forms Farmers and fishermen. Irs tax forms   Special rules apply if you are a farmer or fisherman. Irs tax forms See Farmers and Fishermen in chapter 4 of Publication 505 for more information. Irs tax forms IRS can figure the penalty for you. Irs tax forms   If you think you owe the penalty but you do not want to figure it yourself when you file your tax return, you may not have to. Irs tax forms Generally, the IRS will figure the penalty for you and send you a bill. Irs tax forms However, if you think you are able to lower or eliminate your penalty, you must complete Form 2210 or Form 2210-F and attach it to your paper return. Irs tax forms See chapter 4 of Publication 505. Irs tax forms Prev  Up  Next   Home   More Online Publications
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Understanding your CP259H Notice

We sent you this notice because our records indicate you are a tax-exempt political organization and you did not file a required Form 990/990-EZ, Return of Organization Exempt From Income Tax.

Printable samples of this notice (PDF)

Tax publications you may find useful

How to get help

Calling the 1-800 number listed on the top right corner of your notice is the fastest way to get your questions answered.

You can also authorize someone (such as an accountant) to contact the IRS on your behalf using this Power of Attorney and Declaration of Representative (Form 2848).
 


What you need to do

  • Disregard this notice if you have filed the return within the last four weeks using the same name and EIN listed on the notice.
  • Otherwise, file your required Form 990 or Form 990-EZ immediately according to the instructions on the notice.
    • If you don't think you need to file, complete the Response form enclosed with your notice and mail it to us using the envelope provided.
    • If you filed more than four weeks ago or used a different name or EIN, complete the Response form enclosed with your notice and mail it to us in the envelope provided along with a signed and dated copy of the return.

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Answers to Common Questions

Which political organizations must file a Form 990 or Form 990-EZ?
A tax-exempt political organization must file Form 990 or 990-EZ if it has gross receipts of $25,000 or more, unless excepted. A political organization that is a qualified state or local political organization must file Form 990 or 990-EZ only if it has gross receipts of $100,000 or more. Political organizations may not submit Form 990-N.

When is Form 990 or Form 990-EZ due?
Form 990 or 990-EZ is due by the 15th day of the 5th month after the end of the tax year. Thus, for a calendar year taxpayer, Form 990 or Form 990-EZ is due on May 15 of the following year. If any due date falls on a Saturday, Sunday or legal holiday, the organization can file the return on the next business day.

Can I get help over the phone?
If you have questions and/or need help completing the form, please call 1-877-829-5500. Personal assistance is available Monday through Friday, 7:00 a.m. to 7:00 p.m. CT.

Where can I go for more information about tax-exempt organizations?
For more information on tax-exempt organizations see Tax Information for Charities & Other Non-Profits.


Tips for next year

Review the political organization resources at Tax Information for Political Organizations.


Understanding your notice

Reading your notice
Your notice may look different from the sample because the information contained in your notice is tailored to your situation.

Notice CP259H, Page 1

Notice CP259H, Page 2

Notice CP259H, Page 3

Notice CP259H, Page 4

Page Last Reviewed or Updated: 29-Mar-2014

The Irs Tax Forms

Irs tax forms IRAs and Other Retirement Plans Table of Contents 2002 ChangesSimplified Employee Pensions (SEPs) 403(b) Plans Later ChangeDeemed IRAs 2002 Changes Simplified Employee Pensions (SEPs) Contribution limit increased. Irs tax forms   For plan years beginning after December 31, 2001, the annual limit on the amount of employer contributions to a SEP increases to the lesser of the following amounts. Irs tax forms 25% of an eligible employee's compensation. Irs tax forms $40,000 (subject to cost-of-living adjustments after 2002). Irs tax forms Deduction limit. Irs tax forms   For years beginning after 2001, the following changes apply to the SEP deduction limit. Irs tax forms Elective deferrals (SARSEPs). Irs tax forms   Elective deferrals under a SARSEP are not subject to the deduction limit that applies to employer contributions. Irs tax forms Also, elective deferrals are not taken into account when figuring the amount you can deduct for employer contributions that are not elective deferrals. Irs tax forms Definition of compensation. Irs tax forms    Compensation for figuring the deduction for employer contributions includes elective deferrals under a SARSEP. Irs tax forms More information. Irs tax forms   For more information about SEPs, see Publication 560, Retirement Plans for Small Business. Irs tax forms 403(b) Plans Figuring catch-up contributions. Irs tax forms   When figuring allowable catch-up contributions, combine all contributions made by your employer on your behalf to the following plans. Irs tax forms Qualified retirement plans. Irs tax forms 403(b) plans. Irs tax forms Simplified employee pensions (SEP). Irs tax forms SIMPLE plans. Irs tax forms   The total amount of the catch-up contributions to all plans maintained by your employer cannot exceed the annual limit. Irs tax forms For 2002, the limit is $1,000. Irs tax forms Rollovers to and from 403(b) plans. Irs tax forms   If a distribution includes both pre-tax contributions and after-tax contributions, the portion of the distribution that is rolled over is treated as consisting first of pre-tax amounts (contributions and earnings that would be includible in income if no rollover occurred). Irs tax forms This means that if you roll over an amount that is at least as much as the pre-tax portion of the distribution, you do not have to include any of the distribution in income. Irs tax forms Years of service for church employees and ministers. Irs tax forms   If you are a minister or church employee, treat all of your years of service as an employee of a church or a convention or association of churches as years of service with one employer. Irs tax forms Prior law required church employees and ministers to figure years of service separately for each employer. Irs tax forms   As a minister or church employee, all contributions made to 403(b) plans on your behalf, as an employee of a church or a convention or association of churches, are considered made by one employer. Irs tax forms Foreign missionaries. Irs tax forms   If you are a foreign missionary, contributions to your 403(b) account will not be treated as exceeding the limit on annual additions if the contributions are not more than the greater of: $3,000, or Your includible compensation. Irs tax forms More information. Irs tax forms   For more information about 403(b) plans, see Publication 571, Tax-Sheltered Annuity Plans (403(b) Plans). Irs tax forms Later Change Deemed IRAs For plan years beginning after 2002, a qualified employer plan can provide for voluntary employee contributions to a separate account or annuity that is deemed to be an IRA. Irs tax forms For this purpose, a qualified employer plan includes a deferred compensation plan (section 457(b) plan) maintained by a state, a political subdivision of a state, or an agency or instrumentality of a state or political subdivision of a state. Irs tax forms The term qualified employer plan also includes: A qualified pension, profit-sharing, or stock bonus plan (section 401(a) plan), A qualified employee annuity plan (section 403(a) plan), and A tax-sheltered annuity plan (section 403(b) plan). Irs tax forms More information about IRAs can be found in Publication 590, Individual Retirement Arrangements (IRAs). Irs tax forms Prev  Up  Next   Home   More Online Publications