File your Taxes for Free!
  • Get your maximum refund*
  • 100% accurate calculations guaranteed*

TurboTax Federal Free Edition - File Taxes Online

Don't let filing your taxes get you down! We'll help make it as easy as possible. With e-file and direct deposit, there's no faster way to get your refund!

Approved TurboTax Affiliate Site. TurboTax and TurboTax Online, among others, are registered trademarks and/or service marks of Intuit Inc. in the United States and other countries. Other parties' trademarks or service marks are the property of the respective owners.


© 2012 - 2018 All rights reserved.

This is an Approved TurboTax Affiliate site. TurboTax and TurboTax Online, among other are registered trademarks and/or service marks of Intuit, Inc. in the United States and other countries. Other parties' trademarks or service marks are the property of the respective owners.
When discussing "Free e-file", note that state e-file is an additional fee. E-file fees do not apply to New York state returns. Prices are subject to change without notice. E-file and get your refund faster
*If you pay an IRS or state penalty or interest because of a TurboTax calculations error, we'll pay you the penalty and interest.
*Maximum Refund Guarantee - or Your Money Back: If you get a larger refund or smaller tax due from another tax preparation method, we'll refund the applicable TurboTax federal and/or state purchase price paid. TurboTax Federal Free Edition customers are entitled to payment of $14.99 and a refund of your state purchase price paid. Claims must be submitted within sixty (60) days of your TurboTax filing date and no later than 6/15/14. E-file, Audit Defense, Professional Review, Refund Transfer and technical support fees are excluded. This guarantee cannot be combined with the TurboTax Satisfaction (Easy) Guarantee. *We're so confident your return will be done right, we guarantee it. Accurate calculations guaranteed. If you pay an IRS or state penalty or interest because of a TurboTax calculations error, we'll pay you the penalty and interest.
https://turbotax.intuit.com/corp/guarantees.jsp

1040ez 2011 Fillable Form

Irs Gov 1040xIrs ExtensionFile A Tax Amendment Online1040x Instructions DummiesForm 1040ezFree Tax SoftwareHrblockFree Online Tax FilingEfile 2011 Tax Return1040nr E File1040ez 2011 File Online2011 Tax DeductionsHow To File State And Federal Taxes For Free OnlineFree Tax Return OnlineState TaxTurbotax Premier Federal E File State 2012Army H&r Block1040 Estimated Tax Form1040a Tax FormState Tax FormPrior Year Tax ReturnFree Income Tax ReturnIrs Tax Forms 2011How To File 1040x FormHow To Amend 2013 Tax ReturnIrs Tax Forms For 20122011 Tax Software DownloadH&r Block For MilitaryH&r Block Tax CutH R Block Tax Preparation10 40 EzHow Do I File 2011 Tax ReturnFree 1040ez Tax Return1040 Nr SoftwareHow Do I File Taxes From 2009Individual Income Tax ReturnH And R Block Tax EstimatorFile 2005 Tax Return Free1040exFile Tax 1040ez Free Online

1040ez 2011 Fillable Form

1040ez 2011 fillable form 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. 1040ez 2011 fillable form 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. 1040ez 2011 fillable form Income tax is forgiven for these decedents whether they were killed in an attack or in rescue or recovery operations. 1040ez 2011 fillable form Any forgiven tax liability owed to the IRS will not have to be paid. 1040ez 2011 fillable form Any forgiven tax liability that has already been paid will be refunded. 1040ez 2011 fillable form (See Refund of Taxes Paid, later. 1040ez 2011 fillable form ) To determine the amount of tax to be forgiven, read Years Eligible for Tax Forgiveness first. 1040ez 2011 fillable form Then read Amount of Tax Forgiven. 1040ez 2011 fillable form Decedents whose total forgiven tax liability for all eligible years is less than $10,000 are entitled to $10,000 minimum relief. 1040ez 2011 fillable form Even decedents who were not required to file tax returns for the eligible tax years are entitled to $10,000 minimum relief. 1040ez 2011 fillable form See Minimum Amount of Relief later under Amount of Tax Forgiven. 1040ez 2011 fillable form Years Eligible for Tax Forgiveness The following paragraphs explain which years are eligible for tax forgiveness. 1040ez 2011 fillable form Oklahoma City attack. 1040ez 2011 fillable form   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. 1040ez 2011 fillable form Example 1. 1040ez 2011 fillable form A man was killed in the bombing of the federal building in Oklahoma City on April 19, 1995. 1040ez 2011 fillable form His income tax is forgiven for 1994 and 1995. 1040ez 2011 fillable form Example 2. 1040ez 2011 fillable form A woman was wounded while walking outside the federal building in Oklahoma City on April 19, 1995. 1040ez 2011 fillable form She subsequently died of her wounds in 1996. 1040ez 2011 fillable form Her income tax is forgiven for 1994, 1995, and 1996. 1040ez 2011 fillable form September 11 attacks and anthrax attacks. 1040ez 2011 fillable form   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. 1040ez 2011 fillable form Example 1. 1040ez 2011 fillable form A Pentagon employee died in the September 11 attack. 1040ez 2011 fillable form Her income tax is forgiven for 2000 and 2001. 1040ez 2011 fillable form Example 2. 1040ez 2011 fillable form A visitor to the World Trade Center died in 2002 of wounds he sustained in the September 11 attack. 1040ez 2011 fillable form His income tax liability is forgiven for 2000, 2001, and 2002. 1040ez 2011 fillable form Amount of Tax Forgiven The IRS will forgive the decedent's income tax liability for all years eligible for tax forgiveness. 1040ez 2011 fillable form On a joint return, only the decedent's part of the joint income tax liability is eligible for forgiveness. 1040ez 2011 fillable form To figure the tax to be forgiven, use the following worksheets. 1040ez 2011 fillable form Use Worksheet A for any eligible year the decedent filed a return as single, married filing separately, head of household, or qualifying widow(er). 1040ez 2011 fillable form Use Worksheet B for any eligible year the decedent filed a joint return. 1040ez 2011 fillable form See the illustrated Worksheet B near the end of this publication. 1040ez 2011 fillable form Do not complete Worksheet A or B if the decedent was not required to file tax returns for the eligible tax years. 1040ez 2011 fillable form Instead, complete Worksheet C and file a return for the decedent's last tax year. 1040ez 2011 fillable form See Minimum Amount of Relief, later. 1040ez 2011 fillable form If you need assistance, call the IRS at 1–866–562–5227 Monday through Friday during the following times. 1040ez 2011 fillable form In English–7 a. 1040ez 2011 fillable form m. 1040ez 2011 fillable form to 10 p. 1040ez 2011 fillable form m. 1040ez 2011 fillable form local time. 1040ez 2011 fillable form In Spanish–8 a. 1040ez 2011 fillable form m. 1040ez 2011 fillable form to 9:30 p. 1040ez 2011 fillable form m. 1040ez 2011 fillable form local time. 1040ez 2011 fillable form Both spouses died. 1040ez 2011 fillable form   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. 1040ez 2011 fillable form Do this to determine if each spouse qualifies for the minimum relief of $10,000 (discussed later under Minimum Amount of Relief). 1040ez 2011 fillable form If you are certain that neither spouse's total forgiven tax liability for all eligible years is less than $10,000, skip Worksheet B. 1040ez 2011 fillable form However, attach a computation of the forgiven tax liability to the final income tax return or amended tax return for each eligible year. 1040ez 2011 fillable form 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. 1040ez 2011 fillable form Residents of community property states. 1040ez 2011 fillable form   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. 1040ez 2011 fillable form 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. 1040ez 2011 fillable form Worksheet B. 1040ez 2011 fillable form 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. 1040ez 2011 fillable form 1       2 Enter the decedent's taxable income. 1040ez 2011 fillable form Figure taxable income as if a separate return had been filed. 1040ez 2011 fillable form See the instructions. 1040ez 2011 fillable form 2       3 Enter the decedent's total tax. 1040ez 2011 fillable form See the instructions. 1040ez 2011 fillable form 3       4 Enter the total, if any, of the decedent's taxes not eligible for forgiveness. 1040ez 2011 fillable form See the instructions. 1040ez 2011 fillable form 4       5 Subtract line 4 from line 3. 1040ez 2011 fillable form 5       6 Enter the surviving spouse's taxable income. 1040ez 2011 fillable form Figure taxable income as if a separate return had been filed. 1040ez 2011 fillable form See the instructions. 1040ez 2011 fillable form 6       7 Enter the surviving spouse's total tax. 1040ez 2011 fillable form See the instructions. 1040ez 2011 fillable form 7       8 Enter the total, if any, of the surviving spouse's taxes listed in the instructions for line 4. 1040ez 2011 fillable form 8       9 Subtract line 8 from line 7. 1040ez 2011 fillable form 9       10 Add lines 5 and 9. 1040ez 2011 fillable form 10       11 Enter the total tax from the joint return. 1040ez 2011 fillable form See Table 1 on page 5 for the line number for years before 2002. 1040ez 2011 fillable form 11       12 Add lines 4 and 8. 1040ez 2011 fillable form 12       13 Subtract line 12 from line 11. 1040ez 2011 fillable form 13       14 Divide line 5 by line 10. 1040ez 2011 fillable form Enter the result as a decimal. 1040ez 2011 fillable form 14       15 Tax to be forgiven. 1040ez 2011 fillable form Multiply line 13 by line 14 and enter the result. 1040ez 2011 fillable form 15       Note. 1040ez 2011 fillable form 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. 1040ez 2011 fillable form 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. 1040ez 2011 fillable form 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. 1040ez 2011 fillable form The IRS will determine the amount to be refunded. 1040ez 2011 fillable form Worksheet B. 1040ez 2011 fillable form 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. 1040ez 2011 fillable form 1       2 Enter the decedent's taxable income. 1040ez 2011 fillable form Figure taxable income as if a separate return had been filed. 1040ez 2011 fillable form See the instructions. 1040ez 2011 fillable form 2       3 Enter the decedent's total tax. 1040ez 2011 fillable form See the instructions. 1040ez 2011 fillable form 3       4 Enter the total, if any, of the decedent's taxes not eligible for forgiveness. 1040ez 2011 fillable form See the instructions. 1040ez 2011 fillable form 4       5 Subtract line 4 from line 3. 1040ez 2011 fillable form 5       6 Enter the surviving spouse's taxable income. 1040ez 2011 fillable form Figure taxable income as if a separate return had been filed. 1040ez 2011 fillable form See the instructions. 1040ez 2011 fillable form 6       7 Enter the surviving spouse's total tax. 1040ez 2011 fillable form See the instructions. 1040ez 2011 fillable form 7       8 Enter the total, if any, of the surviving spouse's taxes listed in the instructions for line 4. 1040ez 2011 fillable form 8       9 Subtract line 8 from line 7. 1040ez 2011 fillable form 9       10 Add lines 5 and 9. 1040ez 2011 fillable form 10       11 Enter the total tax from the joint return. 1040ez 2011 fillable form See Table 1 on page 5 for the line number for years before 2002. 1040ez 2011 fillable form 11       12 Add lines 4 and 8. 1040ez 2011 fillable form 12       13 Subtract line 12 from line 11. 1040ez 2011 fillable form 13       14 Divide line 5 by line 10. 1040ez 2011 fillable form Enter the result as a decimal. 1040ez 2011 fillable form 14       15 Tax to be forgiven. 1040ez 2011 fillable form Multiply line 13 by line 14 and enter the result. 1040ez 2011 fillable form 15       Note. 1040ez 2011 fillable form 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. 1040ez 2011 fillable form 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. 1040ez 2011 fillable form 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. 1040ez 2011 fillable form The IRS will determine the amount to be refunded. 1040ez 2011 fillable form Instructions for Worksheet B Table 1. 1040ez 2011 fillable form Total Tax Line on Decedent's Return Note: Use this table to find the total tax line on the decedent's income tax return. 1040ez 2011 fillable form * 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. 1040ez 2011 fillable form ** File Form 4506 to get a transcript of the decedent's account. 1040ez 2011 fillable form Table 1. 1040ez 2011 fillable form Total Tax Line on Decedent's Return Note: Use this table to find the total tax line on the decedent's income tax return. 1040ez 2011 fillable form * 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. 1040ez 2011 fillable form ** File Form 4506 to get a transcript of the decedent's account. 1040ez 2011 fillable form Lines 2 and 6. 1040ez 2011 fillable form   Allocate income and deductions in the same manner they would have been allocated if the spouses had filed separate returns. 1040ez 2011 fillable form   Allocate wages and salaries to the spouse who performed the services and received the Form W-2. 1040ez 2011 fillable form Business and investment income (including capital gains) are generally allocated to the spouse who owned the business or investment that produced the income. 1040ez 2011 fillable form 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. 1040ez 2011 fillable form   Allocate business deductions to the owner of the business. 1040ez 2011 fillable form 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. 1040ez 2011 fillable form Lines 3 and 7. 1040ez 2011 fillable form   Figure the total tax as if a separate return had been filed. 1040ez 2011 fillable form 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. 1040ez 2011 fillable form 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. 1040ez 2011 fillable form   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. 1040ez 2011 fillable form If a credit would not have been allowed on a separate return, allocate the credit shown on the joint return between the spouses. 1040ez 2011 fillable form 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. 1040ez 2011 fillable form Line 4. 1040ez 2011 fillable form   Enter the total, if any, of the following taxes. 1040ez 2011 fillable form Self-employment tax. 1040ez 2011 fillable form Social security and Medicare tax on tip income not reported to employer. 1040ez 2011 fillable form Tax on excess contributions to IRAs, Coverdell education savings accounts (formerly Ed IRAs), or Archer MSAs (formerly medical savings accounts). 1040ez 2011 fillable form Tax on excess accumulation in qualified retirement plans. 1040ez 2011 fillable form Household employment taxes. 1040ez 2011 fillable form Uncollected social security and Medicare or RRTA tax on tips or group-term life insurance. 1040ez 2011 fillable form Tax on golden parachute payments. 1040ez 2011 fillable form Minimum Amount of Relief The minimum amount of relief is $10,000. 1040ez 2011 fillable form 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. 1040ez 2011 fillable form The IRS will refund the difference as explained under Refund of Taxes Paid. 1040ez 2011 fillable form Use Worksheet C to figure the additional tax payment. 1040ez 2011 fillable form But first complete Worksheet A or B, unless the decedent was not required to file tax returns for the eligible tax years. 1040ez 2011 fillable form Example 1. 1040ez 2011 fillable form An individual who died in the September 11 attacks had an income tax liability of $-0- for 2000 and $6,400 for 2001. 1040ez 2011 fillable form The $6,400 is eligible for forgiveness. 1040ez 2011 fillable form The IRS will forgive $6,400 and treat the difference between $10,000 and $6,400 ($3,600) as a tax payment for 2001. 1040ez 2011 fillable form Example 2. 1040ez 2011 fillable form A child who died in the September 11 attacks had no (-0-) income tax liability for 2000 or 2001. 1040ez 2011 fillable form The IRS will treat $10,000 as a tax payment for 2001. 1040ez 2011 fillable form Income received after date of death. 1040ez 2011 fillable form   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. 1040ez 2011 fillable form Examples are the final paycheck or dividends on stock owned by the decedent. 1040ez 2011 fillable form 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). 1040ez 2011 fillable form Nonqualifying income. 1040ez 2011 fillable form   The following income is not exempt from tax. 1040ez 2011 fillable form The tax on it is not eligible for forgiveness. 1040ez 2011 fillable form Deferred compensation that would have been payable if the death had occurred because of an event other than these attacks. 1040ez 2011 fillable form Amounts that would not have been payable but for an action taken after September 11, 2001. 1040ez 2011 fillable form The following are examples of nonqualifying income. 1040ez 2011 fillable form Amounts payable from a qualified retirement plan or IRA to the beneficiary or estate of the decedent. 1040ez 2011 fillable form 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. 1040ez 2011 fillable form 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. 1040ez 2011 fillable form Interest on savings bonds cashed by the beneficiary of the decedent. 1040ez 2011 fillable form If you are responsible for the estate of a decedent, see Publication 559. 1040ez 2011 fillable form Publication 559 discusses how to complete and file federal income tax returns and explains your responsibility to pay any taxes due. 1040ez 2011 fillable form Instructions for lines 2–9 of Worksheet C. 1040ez 2011 fillable form   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. 1040ez 2011 fillable form To figure the tax that would have been payable, you can use lines 2 through 9 of Worksheet C. 1040ez 2011 fillable form Or, if special requirements are met, you can use the alternative computation instead. 1040ez 2011 fillable form See Alternative computation, later. 1040ez 2011 fillable form   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. 1040ez 2011 fillable form Use Form 1041 to figure what the taxable income would be without including the exempt income. 1040ez 2011 fillable form 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)). 1040ez 2011 fillable form Alternative computation. 1040ez 2011 fillable form   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. 1040ez 2011 fillable form 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. 1040ez 2011 fillable form The estate claimed an income distribution deduction on line 18 (Form 1041). 1040ez 2011 fillable form Each beneficiary submits the information necessary to refigure the income tax payable on the exempt income received from the decedent's estate. 1040ez 2011 fillable form 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. 1040ez 2011 fillable form 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. 1040ez 2011 fillable form Complete the rest of Worksheet C to determine the additional payment allowed. 1040ez 2011 fillable form Worksheet C. 1040ez 2011 fillable form Amount Treated as Tax Payment for Decedent's Last Tax Year Caution: The decedent is entitled to minimum relief of $10,000. 1040ez 2011 fillable form Complete this worksheet only if the total tax forgiven for all eligible years is less than $10,000. 1040ez 2011 fillable form 1 Minimum relief amount. 1040ez 2011 fillable form Note: Before completing lines 2–9, see Instructions for lines 2–9 of Worksheet C. 1040ez 2011 fillable form 1 $10,000 2 Enter the taxable income from line 22 (Form 1041) 2       3 Enter the distribution deduction from line 18 (Form 1041) . 1040ez 2011 fillable form 3       4 Add lines 2 and 3. 1040ez 2011 fillable form 4       5 Enter exempt income received after death minus expenses allocable to exempt income. 1040ez 2011 fillable form (See Income received after date of death on page 5. 1040ez 2011 fillable form ) 5       6 Add lines 4 and 5. 1040ez 2011 fillable form 6       7 Figure the tax on line 6 using Schedule G (Form 1041). 1040ez 2011 fillable form 7       8 Figure the tax on line 4 using Schedule G (Form 1041). 1040ez 2011 fillable form 8       9 Tax on exempt income. 1040ez 2011 fillable form Subtract line 8 from line 7. 1040ez 2011 fillable form 9       10 Enter the total of columns (A)–(C) from line 5 of Worksheet A or line 15 of Worksheet B. 1040ez 2011 fillable form If the decedent was not required to file tax returns for the eligible tax years, enter -0-. 1040ez 2011 fillable form 10       11 Add lines 9 and 10. 1040ez 2011 fillable form 11   12 Additional payment allowed. 1040ez 2011 fillable form If line 11 is $10,000 or more, enter -0- and stop here. 1040ez 2011 fillable form No additional amount is allowed as a tax payment. 1040ez 2011 fillable form Otherwise, subtract line 11 from line 1 and enter the result. 1040ez 2011 fillable form 12   Note. 1040ez 2011 fillable form The amount on line 12 is allowed as a tax payment for the decedent's last tax year (usually 1995 or 2001). 1040ez 2011 fillable form 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. 1040ez 2011 fillable form If filing Form 1040, include the amount from line 12 above on the “Other payments” line of the form. 1040ez 2011 fillable form Write "Sec. 1040ez 2011 fillable form 692(d)(2) Payment" and the amount to the right of the entry space. 1040ez 2011 fillable form Also indicate whether a Form 1041 is being filed for the decedent's estate. 1040ez 2011 fillable form If filing Form 1040X, include the amount from line 12 above on Form 1040X on line 15, columns (B) and (C). 1040ez 2011 fillable form Write “Sec. 1040ez 2011 fillable form 692(d)(2) Payment” on the dotted line to the left of the entry space. 1040ez 2011 fillable form Worksheet C. 1040ez 2011 fillable form Amount Treated as Tax Payment for Decedent's Last Tax Year Caution: The decedent is entitled to minimum relief of $10,000. 1040ez 2011 fillable form Complete this worksheet only if the total tax forgiven for all eligible years is less than $10,000. 1040ez 2011 fillable form 1 Minimum relief amount. 1040ez 2011 fillable form Note: Before completing lines 2–9, see Instructions for lines 2–9 of Worksheet C. 1040ez 2011 fillable form 1 $10,000 2 Enter the taxable income from line 22 (Form 1041) 2       3 Enter the distribution deduction from line 18 (Form 1041) . 1040ez 2011 fillable form 3       4 Add lines 2 and 3. 1040ez 2011 fillable form 4       5 Enter exempt income received after death minus expenses allocable to exempt income. 1040ez 2011 fillable form (See Income received after date of death on page 5. 1040ez 2011 fillable form ) 5       6 Add lines 4 and 5. 1040ez 2011 fillable form 6       7 Figure the tax on line 6 using Schedule G (Form 1041). 1040ez 2011 fillable form 7       8 Figure the tax on line 4 using Schedule G (Form 1041). 1040ez 2011 fillable form 8       9 Tax on exempt income. 1040ez 2011 fillable form Subtract line 8 from line 7. 1040ez 2011 fillable form 9       10 Enter the total of columns (A)–(C) from line 5 of Worksheet A or line 15 of Worksheet B. 1040ez 2011 fillable form If the decedent was not required to file tax returns for the eligible tax years, enter -0-. 1040ez 2011 fillable form 10       11 Add lines 9 and 10. 1040ez 2011 fillable form 11   12 Additional payment allowed. 1040ez 2011 fillable form If line 11 is $10,000 or more, enter -0- and stop here. 1040ez 2011 fillable form No additional amount is allowed as a tax payment. 1040ez 2011 fillable form Otherwise, subtract line 11 from line 1 and enter the result. 1040ez 2011 fillable form 12   Note. 1040ez 2011 fillable form The amount on line 12 is allowed as a tax payment for the decedent's last tax year (usually 1995 or 2001). 1040ez 2011 fillable form 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. 1040ez 2011 fillable form If filing Form 1040, include the amount from line 12 above on the “Other payments” line of the form. 1040ez 2011 fillable form Write "Sec. 1040ez 2011 fillable form 692(d)(2) Payment" and the amount to the right of the entry space. 1040ez 2011 fillable form Also indicate whether a Form 1041 is being filed for the decedent's estate. 1040ez 2011 fillable form If filing Form 1040X, include the amount from line 12 above on Form 1040X on line 15, columns (B) and (C). 1040ez 2011 fillable form Write “Sec. 1040ez 2011 fillable form 692(d)(2) Payment” on the dotted line to the left of the entry space. 1040ez 2011 fillable form Worksheet D. 1040ez 2011 fillable form 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. 1040ez 2011 fillable form (See Income received after date of death on page 5. 1040ez 2011 fillable form ) 2   3 Add lines 1 and 2 3   4 Figure the tax on line 3 using Schedule G (Form 1041). 1040ez 2011 fillable form 4   5 Figure the tax on line 1 using Schedule G (Form 1041). 1040ez 2011 fillable form 5   6 Estate's tax on exempt income. 1040ez 2011 fillable form Subtract line 5 from line 4 6   7 Beneficiaries' tax on exempt income. 1040ez 2011 fillable form Figure the total tax that would have been payable by all beneficiaries. 1040ez 2011 fillable form Do this by including in each beneficiary's gross income the exempt income received from the decedent's estate and refiguring the income tax. 1040ez 2011 fillable form Add the amounts by which each beneficiary's income tax is increased. 1040ez 2011 fillable form 7   8 Add lines 6 and 7. 1040ez 2011 fillable form Enter this amount on line 9 of Worksheet C. 1040ez 2011 fillable form 8   Worksheet D. 1040ez 2011 fillable form 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. 1040ez 2011 fillable form (See Income received after date of death on page 5. 1040ez 2011 fillable form ) 2   3 Add lines 1 and 2 3   4 Figure the tax on line 3 using Schedule G (Form 1041). 1040ez 2011 fillable form 4   5 Figure the tax on line 1 using Schedule G (Form 1041). 1040ez 2011 fillable form 5   6 Estate's tax on exempt income. 1040ez 2011 fillable form Subtract line 5 from line 4 6   7 Beneficiaries' tax on exempt income. 1040ez 2011 fillable form Figure the total tax that would have been payable by all beneficiaries. 1040ez 2011 fillable form Do this by including in each beneficiary's gross income the exempt income received from the decedent's estate and refiguring the income tax. 1040ez 2011 fillable form Add the amounts by which each beneficiary's income tax is increased. 1040ez 2011 fillable form 7   8 Add lines 6 and 7. 1040ez 2011 fillable form Enter this amount on line 9 of Worksheet C. 1040ez 2011 fillable form 8   Refund of Taxes Paid The IRS will refund the following forgiven income tax liabilities. 1040ez 2011 fillable form Income tax liabilities that have been paid. 1040ez 2011 fillable form Income tax liabilities treated as paid because the total tax liability for all years eligible for tax forgiveness is less than $10,000. 1040ez 2011 fillable form See Minimum Amount of Relief, earlier. 1040ez 2011 fillable form Example 1. 1040ez 2011 fillable form A man who died in the September 11 attacks had an income tax liability of $7,500 for 2000 and $6,500 for 2001. 1040ez 2011 fillable form The total, $14,000, is eligible for tax forgiveness. 1040ez 2011 fillable form However, he paid only $13,000 of that amount. 1040ez 2011 fillable form The IRS will refund the $13,000 paid. 1040ez 2011 fillable form Example 2. 1040ez 2011 fillable form A child who died in the September 11 attacks had no income tax liability for 2000 or 2001. 1040ez 2011 fillable form The child qualifies for the minimum relief of $10,000. 1040ez 2011 fillable form The $10,000 is treated as a tax payment for 2001 and will be refunded. 1040ez 2011 fillable form Period for filing a claim for credit or refund. 1040ez 2011 fillable form   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. 1040ez 2011 fillable form 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. 1040ez 2011 fillable form 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. 1040ez 2011 fillable form Extension of time for victims of Oklahoma City attack. 1040ez 2011 fillable form   The period described above has been extended for victims of the Oklahoma City attack. 1040ez 2011 fillable form Survivors and personal representatives of these victims have until January 22, 2003, to file an original or amended return. 1040ez 2011 fillable form How To Claim Tax Forgiveness Use the following procedures to claim income tax forgiveness. 1040ez 2011 fillable form 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. 1040ez 2011 fillable form Return required but not yet filed. 1040ez 2011 fillable form   File Form 1040 if the decedent was a U. 1040ez 2011 fillable form S. 1040ez 2011 fillable form citizen or resident. 1040ez 2011 fillable form File Form 1040NR if the decedent was a nonresident alien. 1040ez 2011 fillable form A nonresident alien is someone who is not a U. 1040ez 2011 fillable form S. 1040ez 2011 fillable form citizen or resident. 1040ez 2011 fillable form Return required and already filed. 1040ez 2011 fillable form   File a separate Form 1040X for each year you are claiming tax relief. 1040ez 2011 fillable form Return not required and not filed. 1040ez 2011 fillable form   File Form 1040 only for the year of death if the decedent was a U. 1040ez 2011 fillable form S. 1040ez 2011 fillable form citizen or resident. 1040ez 2011 fillable form File Form 1040NR if the decedent was a nonresident alien. 1040ez 2011 fillable form Return not required but already filed. 1040ez 2011 fillable form   File Form 1040X only for the year of death. 1040ez 2011 fillable form How to complete the returns. 1040ez 2011 fillable form   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. 1040ez 2011 fillable form Attach to each return a computation of the income tax to be forgiven or a copy of Worksheet A or B. 1040ez 2011 fillable form If filing Form 1040 or Form 1040NR, also attach any Forms W–2. 1040ez 2011 fillable form 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. 1040ez 2011 fillable form Also, please write one of the following across the top of page 1 of each return. 1040ez 2011 fillable form KITA—Oklahoma City KITA—9/11 KITA—Anthrax “KITA” means “killed in terrorist attack. 1040ez 2011 fillable form ” 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. 1040ez 2011 fillable form If you need a copy, use Form 4506. 1040ez 2011 fillable form The IRS will provide a free copy of the tax return if you write “DISASTER” in the top margin of Form 4506. 1040ez 2011 fillable form Attach Letters Testamentary or other evidence to establish that you are authorized to act for the decedent's estate. 1040ez 2011 fillable form Send Form 4506 to the address shown in the form instructions. 1040ez 2011 fillable form Taxpayer identification number. 1040ez 2011 fillable form   A taxpayer identification number must be furnished on the decedent's returns. 1040ez 2011 fillable form This is usually the decedent's social security number (SSN). 1040ez 2011 fillable form However, a nonresident alien who is not eligible to get an SSN should have an individual taxpayer identification number (ITIN). 1040ez 2011 fillable form If the decedent was a nonresident alien, had neither an SSN nor an ITIN, and was not required to file a U. 1040ez 2011 fillable form S. 1040ez 2011 fillable form income tax return for any tax year, do not apply for an ITIN. 1040ez 2011 fillable form You may claim a refund by filing Form 1040NR without an SSN or ITIN. 1040ez 2011 fillable form Necessary Documents Please attach the following documents to the return or amended return. 1040ez 2011 fillable form Proof of death. 1040ez 2011 fillable form   Attach a copy of the death certificate. 1040ez 2011 fillable form If the Department of Defense issued DD Form 1300, Report of Casualty, you can attach that form instead of the death certificate. 1040ez 2011 fillable form Form 1310. 1040ez 2011 fillable form   You must send Form 1310 with all returns and claims for refund, unless either of the following applies. 1040ez 2011 fillable form You are a surviving spouse filing an original or amended joint return with the decedent. 1040ez 2011 fillable form 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. 1040ez 2011 fillable form A personal representative is an executor or administrator of a decedent's estate, as certified or appointed by the court. 1040ez 2011 fillable form A copy of the decedent's will cannot be accepted as evidence that you are the personal representative. 1040ez 2011 fillable form      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. 1040ez 2011 fillable form Include a statement saying an amended return will be filed as soon as the necessary tax information is available. 1040ez 2011 fillable form Where To File The IRS has set up a special office for processing returns and claims for tax forgiveness. 1040ez 2011 fillable form Use one of the addresses shown below. 1040ez 2011 fillable form Where you file the returns or claims depends on whether you use the U. 1040ez 2011 fillable form S. 1040ez 2011 fillable form Postal Service or a private delivery service. 1040ez 2011 fillable form Please do not send these returns or claims to any of the addresses shown in the tax form instructions. 1040ez 2011 fillable form U. 1040ez 2011 fillable form S. 1040ez 2011 fillable form Postal Service. 1040ez 2011 fillable form   If you use the U. 1040ez 2011 fillable form S. 1040ez 2011 fillable form Postal Service, file these returns and claims at the following address. 1040ez 2011 fillable form Internal Revenue Service P. 1040ez 2011 fillable form O. 1040ez 2011 fillable form Box 4053 Woburn, MA 01888 Private delivery service. 1040ez 2011 fillable form   Private delivery services cannot deliver items to P. 1040ez 2011 fillable form O. 1040ez 2011 fillable form boxes. 1040ez 2011 fillable form If you use a private delivery service, file these returns and claims at the following address. 1040ez 2011 fillable form Internal Revenue Service Stop 661 310 Lowell St. 1040ez 2011 fillable form Andover, MA 01810 Designated private delivery services. 1040ez 2011 fillable form   You can use the following private delivery services to file these returns and claims. 1040ez 2011 fillable form Airborne Express (Airborne): Overnight Air Express Service, Next Afternoon Service, and Second Day Service. 1040ez 2011 fillable form DHL Worldwide Express (DHL): DHL “Same Day” Service, and DHL USA Overnight. 1040ez 2011 fillable form Federal Express (FedEx): FedEx Priority Overnight, FedEx Standard Overnight, and FedEx 2Day. 1040ez 2011 fillable form United Parcel Service (UPS): UPS Next Day Air, UPS Next Day Air Saver, UPS 2nd Day Air, UPS 2nd Day Air A. 1040ez 2011 fillable form M. 1040ez 2011 fillable form , UPS Worldwide Express Plus, and UPS Worldwide Express. 1040ez 2011 fillable form The private delivery service can tell you how to get written proof of the mailing date. 1040ez 2011 fillable form Payments to Survivors The following section discusses the tax treatment of certain amounts received by survivors. 1040ez 2011 fillable form September 11th Victim Compensation Fund of 2001 Payments from the September 11th Victim Compensation Fund of 2001 are not included in income. 1040ez 2011 fillable form Qualified Disaster Relief Payments Qualified disaster relief payments are not included in income. 1040ez 2011 fillable form These payments are not subject to income tax, self-employment tax, or employment taxes (social security, Medicare, and federal unemployment taxes). 1040ez 2011 fillable form No withholding applies to these payments. 1040ez 2011 fillable form Qualified disaster relief payments include payments you receive (regardless of the source) after September 10, 2001, for the following expenses. 1040ez 2011 fillable form Reasonable and necessary personal, family, living, or funeral expenses incurred as a result of a terrorist attack. 1040ez 2011 fillable form Reasonable and necessary expenses incurred for the repair or rehabilitation of a personal residence due to a terrorist attack. 1040ez 2011 fillable form (A personal residence can be a rented residence or one you own. 1040ez 2011 fillable form ) Reasonable and necessary expenses incurred for the repair or replacement of the contents of a personal residence due to a terrorist attack. 1040ez 2011 fillable form Qualified disaster relief payments also include the following. 1040ez 2011 fillable form 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. 1040ez 2011 fillable form Amounts paid by a federal, state, or local government in connection with a terrorist attack to those affected by the attack. 1040ez 2011 fillable form 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. 1040ez 2011 fillable form 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. 1040ez 2011 fillable form 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. 1040ez 2011 fillable form 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. 1040ez 2011 fillable form 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. 1040ez 2011 fillable form 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. 1040ez 2011 fillable form For information on the period for filing Form 1040X, see Period for filing claim for credit or refund earlier under Refund of Taxes Paid. 1040ez 2011 fillable form If that period has expired, you are granted an extension. 1040ez 2011 fillable form You have until January 22, 2003, to file Form 1040X to exclude the death benefits. 1040ez 2011 fillable form On top of page 1 of Form 1040X, write “Extension of Limitations Under PL 107–134, sec. 1040ez 2011 fillable form 102(b)(2). 1040ez 2011 fillable form ” 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. 1040ez 2011 fillable form The lender is not required to report the canceled debt on Form 1099–C, Cancellation of Debt. 1040ez 2011 fillable form 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. 1040ez 2011 fillable form Bureau of Justice Assistance payments. 1040ez 2011 fillable form   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. 1040ez 2011 fillable form Government plan annuity. 1040ez 2011 fillable form   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. 1040ez 2011 fillable form This exclusion applies to the amount of the annuity based on the officer's service as a public safety officer. 1040ez 2011 fillable form For this purpose, the term public safety officer includes police and law enforcement officers, firefighters, and rescue squad and ambulance crews. 1040ez 2011 fillable form More information. 1040ez 2011 fillable form   For more information, see Publication 559. 1040ez 2011 fillable form Postponed Tax Deadlines The IRS may postpone for up to 1 year certain tax deadlines of taxpayers who are affected by a terrorist attack. 1040ez 2011 fillable form 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. 1040ez 2011 fillable form 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). 1040ez 2011 fillable form Affected taxpayers. 1040ez 2011 fillable form   If the IRS postpones a tax deadline, the following taxpayers are eligible for the postponement. 1040ez 2011 fillable form Any individual whose main home is located in a covered area (defined later). 1040ez 2011 fillable form Any business entity or sole proprietor whose principal place of business is located in a covered area. 1040ez 2011 fillable form Any individual, business entity, or sole proprietor whose records needed to meet a postponed deadline are maintained in a covered area. 1040ez 2011 fillable form The main home or principal place of business does not have to be located in the covered area. 1040ez 2011 fillable form Any estate or trust whose tax records necessary to meet a postponed tax deadline are maintained in a covered area. 1040ez 2011 fillable form Any individual who is a relief worker affiliated with a recognized government or philanthropic organization and who is assisting in a covered area. 1040ez 2011 fillable form The spouse on a joint return with a taxpayer who is eligible for postponements. 1040ez 2011 fillable form Any other person determined by the IRS to be affected by a terrorist attack. 1040ez 2011 fillable form Covered area. 1040ez 2011 fillable form   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. 1040ez 2011 fillable form Abatement of interest. 1040ez 2011 fillable form   The IRS may abate (forgive) the interest on any underpaid income tax for the length of any postponement. 1040ez 2011 fillable form 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. 1040ez 2011 fillable form You must make this choice to deduct your loss on your 2000 return by the later of the following dates. 1040ez 2011 fillable form The due date (without extensions) for filing your 2001 income tax return (April 15, 2002, if you are a calendar year taxpayer). 1040ez 2011 fillable form The due date (with extensions) for the 2000 return. 1040ez 2011 fillable form For more information about disaster area losses, see Publication 547. 1040ez 2011 fillable form 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. 1040ez 2011 fillable form The estate tax is computed using a new rate schedule on page 25 of the November 2001 revision of the instructions for Form 706. 1040ez 2011 fillable form The estate tax is reduced by credits against the estate tax, including the unified credit and the state death tax credit. 1040ez 2011 fillable form These credits may reduce or eliminate the estate tax due. 1040ez 2011 fillable form 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. 1040ez 2011 fillable form Recovery from the September 11th Victim Compensation Fund. 1040ez 2011 fillable form   The value of claims for a decedent's pain and suffering is normally included in the gross estate. 1040ez 2011 fillable form 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. 1040ez 2011 fillable form Thus, there are no federal estate tax consequences if an estate or beneficiary receives a recovery from this fund. 1040ez 2011 fillable form Which estates must file a return. 1040ez 2011 fillable form   For decedents dying in 2001, Form 706 must be filed by the executor for the estate of every U. 1040ez 2011 fillable form S. 1040ez 2011 fillable form citizen or resident whose gross estate, plus adjusted taxable gifts and specific exemption, is more than $675,000. 1040ez 2011 fillable form Form 706 must be filed within 9 months after the date of decedent's death unless you receive an extension of time to file. 1040ez 2011 fillable form Use Form 4768, Application for Extension of Time To File a Return and/or Pay U. 1040ez 2011 fillable form S. 1040ez 2011 fillable form Estate (and Generation-Skipping Transfer) Taxes, to apply for an extension. 1040ez 2011 fillable form Where to file. 1040ez 2011 fillable form   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. 1040ez 2011 fillable form Internal Revenue Service E & G Department/Stop 824T 201 W. 1040ez 2011 fillable form Rivercenter Blvd. 1040ez 2011 fillable form Covington, KY 41011 More information. 1040ez 2011 fillable form   For more information on the federal estate tax, see the instructions for Form 706. 1040ez 2011 fillable form 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. 1040ez 2011 fillable form 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. 1040ez 2011 fillable form However, this tax will not apply to transactions entered into from February 22, 2002, to July 1, 2002, if certain requirements are met. 1040ez 2011 fillable form For information about these requirements, see Internal Revenue Code section 5891. 1040ez 2011 fillable form Worksheet B Illustrated. 1040ez 2011 fillable form 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. 1040ez 2011 fillable form 1 2000 2001   2 Enter the decedent's taxable income. 1040ez 2011 fillable form Figure taxable income as if a separate return had been filed. 1040ez 2011 fillable form See the instructions. 1040ez 2011 fillable form 2 $17,259 $14,295   3 Enter the decedent's total tax. 1040ez 2011 fillable form See the instructions. 1040ez 2011 fillable form 3 6,123 5,250   4 Enter the total, if any, of the decedent's taxes not eligible for forgiveness. 1040ez 2011 fillable form See the instructions. 1040ez 2011 fillable form 4 3,532 3,109   5 Subtract line 4 from line 3. 1040ez 2011 fillable form 5 2,591 2,141   6 Enter the surviving spouse's taxable income. 1040ez 2011 fillable form Figure taxable income as if a separate return had been filed. 1040ez 2011 fillable form See the instructions for line 2. 1040ez 2011 fillable form 6 29,025 29,850   7 Enter the surviving spouse's total tax. 1040ez 2011 fillable form See the instructions. 1040ez 2011 fillable form 7 5,277 5,391   8 Enter the total, if any, of the surviving spouse's taxes listed in the instructions for line 4. 1040ez 2011 fillable form 8 0 0   9 Subtract line 8 from line 7. 1040ez 2011 fillable form 9 5,277 5,391   10 Add lines 5 and 9. 1040ez 2011 fillable form 10 7,868 7,532   11 Enter the total tax from the joint return. 1040ez 2011 fillable form See Table 1 on page 5 for the line number for years before 2002. 1040ez 2011 fillable form 11 10,789 9,728   12 Add lines 4 and 8. 1040ez 2011 fillable form 12 3,532 3,109   13 Subtract line 12 from line 11. 1040ez 2011 fillable form 13 7,257 6,619   14 Divide line 5 by line 10. 1040ez 2011 fillable form Enter the result as a decimal. 1040ez 2011 fillable form 14 . 1040ez 2011 fillable form 329 . 1040ez 2011 fillable form 284   15 Tax to be forgiven. 1040ez 2011 fillable form Multiply line 13 by line 14 and enter the result. 1040ez 2011 fillable form 15 $2,388 $1,880   Note. 1040ez 2011 fillable form 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. 1040ez 2011 fillable form 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. 1040ez 2011 fillable form 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. 1040ez 2011 fillable form The IRS will determine the amount to be refunded. 1040ez 2011 fillable form Worksheet B Illustrated. 1040ez 2011 fillable form 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. 1040ez 2011 fillable form 1 2000 2001   2 Enter the decedent's taxable income. 1040ez 2011 fillable form Figure taxable income as if a separate return had been filed. 1040ez 2011 fillable form See the instructions. 1040ez 2011 fillable form 2 $17,259 $14,295   3 Enter the decedent's total tax. 1040ez 2011 fillable form See the instructions. 1040ez 2011 fillable form 3 6,123 5,250   4 Enter the total, if any, of the decedent's taxes not eligible for forgiveness. 1040ez 2011 fillable form See the instructions. 1040ez 2011 fillable form 4 3,532 3,109   5 Subtract line 4 from line 3. 1040ez 2011 fillable form 5 2,591 2,141   6 Enter the surviving spouse's taxable income. 1040ez 2011 fillable form Figure taxable income as if a separate return had been filed. 1040ez 2011 fillable form See the instructions for line 2. 1040ez 2011 fillable form 6 29,025 29,850   7 Enter the surviving spouse's total tax. 1040ez 2011 fillable form See the instructions. 1040ez 2011 fillable form 7 5,277 5,391   8 Enter the total, if any, of the surviving spouse's taxes listed in the instructions for line 4. 1040ez 2011 fillable form 8 0 0   9 Subtract line 8 from line 7. 1040ez 2011 fillable form 9 5,277 5,391   10 Add lines 5 and 9. 1040ez 2011 fillable form 10 7,868 7,532   11 Enter the total tax from the joint return. 1040ez 2011 fillable form See Table 1 on page 5 for the line number for years before 2002. 1040ez 2011 fillable form 11 10,789 9,728   12 Add lines 4 and 8. 1040ez 2011 fillable form 12 3,532 3,109   13 Subtract line 12 from line 11. 1040ez 2011 fillable form 13 7,257 6,619   14 Divide line 5 by line 10. 1040ez 2011 fillable form Enter the result as a decimal. 1040ez 2011 fillable form 14 . 1040ez 2011 fillable form 329 . 1040ez 2011 fillable form 284   15 Tax to be forgiven. 1040ez 2011 fillable form Multiply line 13 by line 14 and enter the result. 1040ez 2011 fillable form 15 $2,388 $1,880   Note. 1040ez 2011 fillable form 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. 1040ez 2011 fillable form 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. 1040ez 2011 fillable form 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. 1040ez 2011 fillable form The IRS will determine the amount to be refunded. 1040ez 2011 fillable form Illustrated Worksheets B and C A wife lost her husband in the September 11 attack on the World Trade Center. 1040ez 2011 fillable form They filed a joint return for 2000 and the wife chose to file a joint return as a surviving spouse for 2001. 1040ez 2011 fillable form The returns for 2000 and 2001 showed the following income, deductions, and tax liabilities. 1040ez 2011 fillable form After the husband died, his estate received income of $4,000. 1040ez 2011 fillable form Of that amount, $1,000 is net profit from Schedule C received before the end of 2001. 1040ez 2011 fillable form This net profit is exempt from income tax as explained earlier under Income received after date of death. 1040ez 2011 fillable form The wife files Form 1041 because the gross income of the estate for the tax year ($3,000) is $600 or more. 1040ez 2011 fillable form To determine how much of the husband's tax liability for 2000 and 2001 is to be forgiven, the wife completes Worksheet B. 1040ez 2011 fillable form She also completes Worksheet C because the forgiven tax liabilities for 2000 and 2001 (line 15 of Worksheet B) total less than $10,000. 1040ez 2011 fillable form To claim tax relief for 2000, the wife files Form 1040X and attaches a copy of Worksheet B. 1040ez 2011 fillable form To claim tax relief for 2001, she files Form 1040 and attaches copies of Worksheets B and C. 1040ez 2011 fillable form   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. 1040ez 2011 fillable form Amount Treated as Tax Payment for Decedent's Last Tax Year Caution: The decedent is entitled to minimum relief of $10,000. 1040ez 2011 fillable form Complete this worksheet only if the total tax forgiven for all eligible years is less than $10,000. 1040ez 2011 fillable form 1 Minimum relief amount. 1040ez 2011 fillable form Note: Before completing lines 2–9, see Instructions for lines 2–9 of Worksheet C. 1040ez 2011 fillable form 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) . 1040ez 2011 fillable form 3 0     4 Add lines 2 and 3. 1040ez 2011 fillable form 4 2,400     5 Enter exempt income received after death minus expenses allocable to exempt income. 1040ez 2011 fillable form (See Income received after date of death on page 5. 1040ez 2011 fillable form ) 5 1,000     6 Add lines 4 and 5. 1040ez 2011 fillable form 6 3,400     7 Figure the tax on line 6 using Schedule G (Form 1041). 1040ez 2011 fillable form 7 710     8 Figure the tax on line 4 using Schedule G (Form 1041). 1040ez 2011 fillable form 8 435     9 Tax on exempt income. 1040ez 2011 fillable form Subtract line 8 from line 7. 1040ez 2011 fillable form 9 275     10 Enter the total of columns (A)–(C) from line 5 of Worksheet A or line 15 of Worksheet B. 1040ez 2011 fillable form If the decedent was not required to file tax returns for the eligible tax years, enter -0-. 1040ez 2011 fillable form 10 4,268     11 Add lines 9 and 10. 1040ez 2011 fillable form 11 $4,543 12 Additional payment allowed. 1040ez 2011 fillable form If line 11 is $10,000 or more, enter -0- and stop here. 1040ez 2011 fillable form No additional amount is allowed as a tax payment. 1040ez 2011 fillable form Otherwise, subtract line 11 from line 1 and enter the result. 1040ez 2011 fillable form 12 $5,457 Note. 1040ez 2011 fillable form The amount on line 12 is allowed as a tax payment for the decedent's last tax year (usually 1995 or 2001). 1040ez 2011 fillable form 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. 1040ez 2011 fillable form If filing Form 1040, include the amount from line 12 above on the “Other payments” line of the form. 1040ez 2011 fillable form Write "Sec. 1040ez 2011 fillable form 692(d)(2) Payment" and the amount to the right of the entry space. 1040ez 2011 fillable form Also indicate whether a Form 1041 is being filed for the decedent's estate. 1040ez 2011 fillable form If filing Form 1040X, include the amount from line 12 above on Form 1040X on line 15, columns (B) and (C). 1040ez 2011 fillable form Write “Sec. 1040ez 2011 fillable form 692(d)(2) Payment” on the dotted line to the left of the entry space. 1040ez 2011 fillable form Worksheet C Illustrated. 1040ez 2011 fillable form Amount Treated as Tax Payment for Decedent's Last Tax Year Caution: The decedent is entitled to minimum relief of $10,000. 1040ez 2011 fillable form Complete this worksheet only if the total tax forgiven for all eligible years is less than $10,000. 1040ez 2011 fillable form 1 Minimum relief amount. 1040ez 2011 fillable form Note: Before completing lines 2–9, see Instructions for lines 2–9 of Worksheet C. 1040ez 2011 fillable form 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) . 1040ez 2011 fillable form 3 0     4 Add lines 2 and 3. 1040ez 2011 fillable form 4 2,400     5 Enter exempt income received after death minus expenses allocable to exempt income. 1040ez 2011 fillable form (See Income received after date of death on page 5. 1040ez 2011 fillable form ) 5 1,000     6 Add lines 4 and 5. 1040ez 2011 fillable form 6 3,400     7 Figure the tax on line 6 using Schedule G (Form 1041). 1040ez 2011 fillable form 7 710     8 Figure the tax on line 4 using Schedule G (Form 1041). 1040ez 2011 fillable form 8 435     9 Tax on exempt income. 1040ez 2011 fillable form Subtract line 8 from line 7. 1040ez 2011 fillable form 9 275     10 Enter the total of columns (A)–(C) from line 5 of Worksheet A or line 15 of Worksheet B. 1040ez 2011 fillable form If the decedent was not required to file tax returns for the eligible tax years, enter -0-. 1040ez 2011 fillable form 10 4,268     11 Add lines 9 and 10. 1040ez 2011 fillable form 11 $4,543 12 Additional payment allowed. 1040ez 2011 fillable form If line 11 is $10,000 or more, enter -0- and stop here. 1040ez 2011 fillable form No additional amount is allowed as a tax payment. 1040ez 2011 fillable form Otherwise, subtract line 11 from line 1 and enter the result. 1040ez 2011 fillable form 12 $5,457 Note. 1040ez 2011 fillable form The amount on line 12 is allowed as a tax payment for the decedent's last tax year (usually 1995 or 2001). 1040ez 2011 fillable form 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. 1040ez 2011 fillable form If filing Form 1040, include the amount from line 12 above on the “Other payments” line of the form. 1040ez 2011 fillable form Write "Sec. 1040ez 2011 fillable form 692(d)(2) Payment" and the amount to the right of the entry space. 1040ez 2011 fillable form Also indicate whether a Form 1041 is being filed for the decedent's estate. 1040ez 2011 fillable form If filing Form 1040X, include the amount from line 12 above on Form 1040X on line 15, columns (B) and (C). 1040ez 2011 fillable form Write “Sec. 1040ez 2011 fillable form 692(d)(2) Payment” on the dotted line to the left of the entry space. 1040ez 2011 fillable form Additional Worksheets The following additional worksheets are provided for your convenience. 1040ez 2011 fillable form Worksheet A. 1040ez 2011 fillable form 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. 1040ez 2011 fillable form 1       2 Enter the total tax from the decedent's income tax return. 1040ez 2011 fillable form See Table 1 on page 5 for the line number for years before 2002. 1040ez 2011 fillable form 2       3 Enter the following taxes, if any, shown on the decedent's income tax return. 1040ez 2011 fillable form (These taxes are not eligible for forgiveness. 1040ez 2011 fillable form )           a Self-employment tax. 1040ez 2011 fillable form 3a         b Social security and Medicare tax on tip income not reported to employer. 1040ez 2011 fillable form 3b         c Tax on excess contributions to IRAs, Coverdell education savings accounts (formerly Ed IRAs), or Archer MSAs (formerly medical savings accounts). 1040ez 2011 fillable form 3c         d Tax on excess accumulation in qualified retirement plans. 1040ez 2011 fillable form 3d         e Household employment taxes. 1040ez 2011 fillable form 3e         f Uncollected social security and Medicare or RRTA tax on tips or group-term life insurance. 1040ez 2011 fillable form 3f         g Tax on golden parachute payments. 1040ez 2011 fillable form 3g       4 Add lines 3a through 3g. 1040ez 2011 fillable form 4       5 Tax to be forgiven. 1040ez 2011 fillable form Subtract line 4 from line 2. 1040ez 2011 fillable form 5       Note. 1040ez 2011 fillable form 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. 1040ez 2011 fillable form 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. 1040ez 2011 fillable form 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. 1040ez 2011 fillable form The IRS will determine the amount to be refunded. 1040ez 2011 fillable form Worksheet A. 1040ez 2011 fillable form 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. 1040ez 2011 fillable form 1       2 Enter the total tax from the decedent's income tax return. 1040ez 2011 fillable form See Table 1 on page 5 for the line number for years before 2002. 1040ez 2011 fillable form 2       3 Enter the following taxes, if any, shown on the decedent's income tax return. 1040ez 2011 fillable form (These taxes are not eligible for forgiveness. 1040ez 2011 fillable form )           a Self-employment tax. 1040ez 2011 fillable form 3a         b Social security and Medicare tax on tip income not reported to employer. 1040ez 2011 fillable form 3b         c Tax on excess contributions to IRAs, Coverdell education savings accounts (formerly Ed IRAs), or Archer MSAs (formerly medical savings accounts). 1040ez 2011 fillable form 3c         d Tax on excess accumulation in qualified retirement plans. 1040ez 2011 fillable form 3d         e Household employment taxes. 1040ez 2011 fillable form 3e         f Uncollected social security and Medicare or RRTA tax on tips or group-term life insurance. 1040ez 2011 fillable form 3f         g Tax on golden parachute payments. 1040ez 2011 fillable form 3g       4 Add lines 3a through 3g. 1040ez 2011 fillable form 4       5 Tax to be forgiven. 1040ez 2011 fillable form Subtract line 4 from line 2. 1040ez 2011 fillable form 5       Note. 1040ez 2011 fillable form 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. 1040ez 2011 fillable form 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. 1040ez 2011 fillable form 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. 1040ez 2011 fillable form The IRS will determine the amount to be refunded. 1040ez 2011 fillable form Worksheet B. 1040ez 2011 fillable form 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. 1040ez 2011 fillable form 1       2 Enter the decedent's taxable income. 1040ez 2011 fillable form Figure taxable income as if a separate return had been filed. 1040ez 2011 fillable form See the instructions. 1040ez 2011 fillable form 2       3 Enter the decedent's total tax. 1040ez 2011 fillable form See the instructions. 1040ez 2011 fillable form 3       4 Enter the total, if any, of the decedent's taxes not eligible for forgiveness. 1040ez 2011 fillable form See the instructions. 1040ez 2011 fillable form 4       5 Subtract line 4 from line 3. 1040ez 2011 fillable form 5       6 Enter the surviving spouse's taxable income. 1040ez 2011 fillable form Figure taxable income as if a separate return had been filed. 1040ez 2011 fillable form See the instructions. 1040ez 2011 fillable form 6       7 Enter the surviving spouse's total tax. 1040ez 2011 fillable form See the instructions. 1040ez 2011 fillable form 7       8 Enter the total, if any, of the surviving spouse's taxes listed in the instructions for line 4. 1040ez 2011 fillable form 8       9 Subtract line 8 from line 7. 1040ez 2011 fillable form 9       10 Add lines 5 and 9. 1040ez 2011 fillable form 10       11 Enter the total tax from the joint return. 1040ez 2011 fillable form See Table 1 on page 5 for the line number for years before 2002. 1040ez 2011 fillable form 11       12 Add lines 4 and 8. 1040ez 2011 fillable form 12       13 Subtract line 12 from line 11. 1040ez 2011 fillable form 13       14 Divide line 5 by line 10. 1040ez 2011 fillable form Enter the result as a decimal. 1040ez 2011 fillable form 14       15 Tax to be forgiven. 1040ez 2011 fillable form Multiply line 13 by line 14 and enter the result. 1040ez 2011 fillable form 15       Note. 1040ez 2011 fillable form 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. 1040ez 2011 fillable form 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. 1040ez 2011 fillable form 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. 1040ez 2011 fillable form The IRS will determine the amount to be refunded. 1040ez 2011 fillable form Worksheet B. 1040ez 2011 fillable form 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. 1040ez 2011 fillable form 1       2 Enter the decedent's taxable income. 1040ez 2011 fillable form Figure taxable income as if a separate return had been filed. 1040ez 2011 fillable form See the instructions. 1040ez 2011 fillable form 2       3 Enter the decedent's total tax. 1040ez 2011 fillable form See the instructions. 1040ez 2011 fillable form 3       4 Enter the total, if any, of the decedent's taxes not eligible for forgiveness. 1040ez 2011 fillable form See the instructions. 1040ez 2011 fillable form 4       5 Subtract line 4 from line 3. 1040ez 2011 fillable form 5       6 Enter the surviving spouse's taxable income. 1040ez 2011 fillable form Figure taxable income as if a separate return had been filed. 1040ez 2011 fillable form See the instructions. 1040ez 2011 fillable form 6       7 Enter the surviving spouse's total tax. 1040ez 2011 fillable form See the instructions. 1040ez 2011 fillable form 7       8 Enter the total, if any, of the surviving spouse's taxes listed in the instructions for line 4. 1040ez 2011 fillable form 8       9 Subtract line 8 from line 7. 1040ez 2011 fillable form 9       10 Add lines 5 and 9. 1040ez 2011 fillable form 10       11 Enter the total tax from the joint return. 1040ez 2011 fillable form See Table 1 on page 5 for the line number for years before 2002. 1040ez 2011 fillable form 11       12 Add lines 4 and 8. 1040ez 2011 fillable form 12       13 Subtract line 12 from line 11. 1040ez 2011 fillable form 13       14 Divide line 5 by line 10. 1040ez 2011 fillable form Enter the result as a decimal. 1040ez 2011 fillable form 14       15 Tax to be forgiven. 1040ez 2011 fillable form Multiply line 13 by line 14 and enter the result. 1040ez 2011 fillable form 15       Note. 1040ez 2011 fillable form 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. 1040ez 2011 fillable form 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. 1040ez 2011 fillable form 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. 1040ez 2011 fillable form The IRS will determine the amount to be refunded. 1040ez 2011 fillable form Worksheet C. 1040ez 2011 fillable form Amount Treated as Tax Payment for Decedent's Last Tax Year Caution: The decedent is entitled to minimum tax forgiveness of $10,000. 1040ez 2011 fillable form Complete this worksheet only if the total tax forgiven for all eligible years is less than $10,000. 1040ez 2011 fillable form 1 Minimum tax forgiveness. 1040ez 2011 fillable form Note. 1040ez 2011 fillable form Before completing lines 2–9, see Instructions for lines 2–9 of Worksheet C. 1040ez 2011 fillable form 1 $10,000 2 Enter the taxable income from line 22 (Form 1041) 2       3 Enter the distribution deduction from line 18 (Form 1041) . 1040ez 2011 fillable form 3       4 Add lines 2 and 3. 1040ez 2011 fillable form 4       5 Enter exempt income received after death minus expenses allocable to exempt income. 1040ez 2011 fillable form (See Income received after date of death on page 5. 1040ez 2011 fillable form ) 5       6 Add lines 4 and 5. 1040ez 2011 fillable form 6       7 Figure the tax on line 6 using Schedule G (Form 1041). 1040ez 2011 fillable form 7       8 Figure the tax on line 4 using Schedule G (Form 1041). 1040ez 2011 fillable form 8       9 Tax on exempt income. 1040ez 2011 fillable form Subtract line 8 from line 7. 1040ez 2011 fillable form 9       10 Enter the total of columns (A)–(C) from line 5 of Worksheet A or line 15 of Worksheet B. 1040ez 2011 fillable form If the decedent was not required to file tax returns for the eligible tax years, enter -0-. 1040ez 2011 fillable form 10       11 Add lines 9 and 10. 1040ez 2011 fillable form 11   12 Additional payment allowed. 1040ez 2011 fillable form If line 11 is $10,000 or more, enter -0- and stop here. 1040ez 2011 fillable form No additional amount is allowed as a tax payment. 1040ez 2011 fillable form Otherwise, subtract line 11 from line 1 and enter the result. 1040ez 2011 fillable form 12   Note. 1040ez 2011 fillable form The amount on line 12 is allowed as a tax payment for the decedent's last tax year (usually 1995 or 2001). 1040ez 2011 fillable form 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. 1040ez 2011 fillable form If filing Form 1040, include the amount from line 12 above on the “Other payments” line of the form. 1040ez 2011 fillable form Write "Sec. 1040ez 2011 fillable form 692(d)(2) Payment" and the amount to the right of the entry space. 1040ez 2011 fillable form Also indicate whether a Form 1041 is being filed for the decedent's estate. 1040ez 2011 fillable form If filing Form 1040X, include the amount from line 12 above on Form 1040X on line 15, columns (B) and (C). 1040ez 2011 fillable form Write “Sec. 1040ez 2011 fillable form 692(d)(2) Payment” on the dotted line to the left of the entry space. 1040ez 2011 fillable form Worksheet C. 1040ez 2011 fillable form Amount Treated as Tax Payment for Decedent's Last Tax Year Caution: The decedent is entitled to minimum tax forgiveness of $10,000. 1040ez 2011 fillable form Complete this worksheet only if the total tax forgiven for all eligible years is less than $10,000. 1040ez 2011 fillable form 1 Minimum tax forgiveness. 1040ez 2011 fillable form Note. 1040ez 2011 fillable form Before completing lines 2–9, see Instructions for lines 2–9 of Worksheet C. 1040ez 2011 fillable form 1 $10,000 2 Enter the taxable income from line 22 (Form 1041) 2       3 Enter the distribution deduction from line 18 (Form 1041) . 1040ez 2011 fillable form 3       4 Add lines 2 and 3. 1040ez 2011 fillable form 4       5 Enter exempt income received after death minus expenses allocable to exempt income. 1040ez 2011 fillable form (See Income received after date of death on page 5. 1040ez 2011 fillable form ) 5       6 Add lines 4 and 5. 1040ez 2011 fillable form 6       7 Figure the tax on line 6 using Schedule G (Form 1041). 1040ez 2011 fillable form 7       8 Figure the tax on line 4 using Schedule G (Form 1041). 1040ez 2011 fillable form 8       9 Tax on exempt income. 1040ez 2011 fillable form Subtract line 8 from line 7. 1040ez 2011 fillable form 9       10 Enter the total of columns (A)–(C) from line 5 of Worksheet A or line 15 of Worksheet B. 1040ez 2011 fillable form If the decedent was not required to file tax returns for the eligible tax years, enter -0-. 1040ez 2011 fillable form 10       11 Add lines 9 and 10. 1040ez 2011 fillable form 11   12 Additional payment allowed. 1040ez 2011 fillable form If line 11 is $10,000 or more, enter -0- and stop here. 1040ez 2011 fillable form No additional amount is allowed as a tax payment. 1040ez 2011 fillable form Otherwise, subtract line 11 from line 1 and enter the result. 1040ez 2011 fillable form 12   Note. 1040ez 2011 fillable form The amount on line 12 is allowed as a tax payment for the decedent's last tax year (usually 1995 or 2001). 1040ez 2011 fillable form 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. 1040ez 2011 fillable form If filing Form 1040, include the amount from line 12 above on the “Other payments” line of the form. 1040ez 2011 fillable form Write "Sec. 1040ez 2011 fillable form 692(d)(2) Payment" and the amount to the right of the entry space. 1040ez 2011 fillable form Also indicate whether a Form 1041 is being filed for the decedent's estate. 1040ez 2011 fillable form If filing Form 1040X, include the amount from line 12 above on Form 1040X on line 15, columns (B) and (C). 1040ez 2011 fillable form Write “Sec. 1040ez 2011 fillable form 692(d)(2) Payment” on the dotted line to the left of the entry space. 1040ez 2011 fillable form How To Get Tax Help Special IRS assistance. 1040ez 2011 fillable form   The IRS is providing special help for those affected by the terrorist attacks, as well as survivors and personal representatives of the victims. 1040ez 2011 fillable form 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. 1040ez 2011 fillable form Call 1–866–562–5227 Monday through Friday In English–7 a. 1040ez 2011 fillable form m. 1040ez 2011 fillable form to 10 p. 1040ez 2011 fillable form m. 1040ez 2011 fillable form local time In Spanish–8 a. 1040ez 2011 fillable form m. 1040ez 2011 fillable form to 9:30 p. 1040ez 2011 fillable form m. 1040ez 2011 fillable form local time   The IRS web site at www. 1040ez 2011 fillable form irs. 1040ez 2011 fillable form gov has notices and other tax relief information. 1040ez 2011 fillable form Check it periodically for any new guidance or to see if Congress has enacted new legislation. 1040ez 2011 fillable form   Business taxpayers affected by the attacks can e-mail their questions to corp. 1040ez 2011 fillable form disaster. 1040ez 2011 fillable form relief@irs. 1040ez 2011 fillable form gov. 1040ez 2011 fillable form   For current information on Presidentially declared disaster areas, check the Federal Emergency Management Agency Web site at www. 1040ez 2011 fillable form fema. 1040ez 2011 fillable form gov. 1040ez 2011 fillable form Other help from the IRS. 1040ez 2011 fillable form   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. 1040ez 2011 fillable form By selecting the method that is best for you, you will have quick and easy access to tax help. 1040ez 2011 fillable form Contacting your Taxpayer Advocate. 1040ez 2011 fillable form   If you have attempted to deal with an IRS problem unsuccessfully, you should contact your Taxpayer Advocate. 1040ez 2011 fillable form   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. 1040ez 2011 fillable form 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. 1040ez 2011 fillable form   To contact your Taxpayer Advocate: Call the Taxpayer Advocate at 1–877–777–4778. 1040ez 2011 fillable form Call the IRS at 1–800–829–1040. 1040ez 2011 fillable form Call, write, or fax the Taxpayer Advocate office in your area. 1040ez 2011 fillable form Call 1–800–829–4059 if you are a TTY/TDD user. 1040ez 2011 fillable form   For more information, see Publication 1546, The Taxpayer Advocate Service of the IRS. 1040ez 2011 fillable form Free tax services. 1040ez 2011 fillable form   To find out what services are available, get Publication 910, Guide to Free Tax Services. 1040ez 2011 fillable form It contains a list of free tax publications and an index of tax topics. 1040ez 2011 fillable form It also describes other free tax information services, including tax education and assistance programs and a list of TeleTax topics. 1040ez 2011 fillable form Personal computer. 1040ez 2011 fillable form With your personal computer and modem, you can access the IRS on the Internet at www. 1040ez 2011 fillable form irs. 1040ez 2011 fillable form gov. 1040ez 2011 fillable form While visiting our web site, you can: Find answers to questions you may have. 1040ez 2011 fillable form Download forms and publications or search for forms and pub
Español

Nuclear Regulatory Commission

An independent agency, the Nuclear Regulatory Commission regulates commercial nuclear power plants and other uses of nuclear materials.

Contact the Agency or Department

Website: Nuclear Regulatory Commission

Address: U.S. Nuclear Regulatory Commission
Washington, DC 20555-0001

Phone Number: (301) 415-7000(301) 816-5100 (To report a concern or emergency)

Toll-free: (800) 368-5642(800) 695-7403 (Safety or Security Concerns)

TTY: (301) 415-5575

The 1040ez 2011 Fillable Form

1040ez 2011 fillable form Index A Additional Medicare Tax, Reminders, Additional Medicare Tax withholding. 1040ez 2011 fillable form Aliens, nonresident, Withholding income taxes on the wages of nonresident alien employees. 1040ez 2011 fillable form , Withholding adjustment for nonresident alien employees. 1040ez 2011 fillable form Assistance (see Tax help) C COBRA premium assistance credit, Reminders COBRA Premium Assistance Credit, COBRA premium assistance credit. 1040ez 2011 fillable form Commodity wages, Commodity wages. 1040ez 2011 fillable form Crew leaders, Crew Leaders, 10. 1040ez 2011 fillable form Federal Unemployment (FUTA) Tax D Deposit Penalties, Deposit Penalties Deposit rules Electronic funds transfer, 7. 1040ez 2011 fillable form Depositing Taxes Lookback period, Lookback period. 1040ez 2011 fillable form Differential wage payments, Reminders Disregarded entities, Reminders E Electronic deposits, Electronic deposit requirement. 1040ez 2011 fillable form Electronic payment, Reminders Electronic reporting, Calendar Employee defined, 2. 1040ez 2011 fillable form Who Are Employees? Employer identification number (EIN), Employer identification number (EIN). 1040ez 2011 fillable form Employers of farmworkers, 2. 1040ez 2011 fillable form Who Are Employees? Exemption from withholding, Exemption from federal income tax withholding. 1040ez 2011 fillable form F Farmworkers Crew leaders, Crew Leaders Defined, 2. 1040ez 2011 fillable form Who Are Employees? Federal unemployment (FUTA) taxes, 10. 1040ez 2011 fillable form Federal Unemployment (FUTA) Tax Forms 843, Form 843. 1040ez 2011 fillable form 940, 10. 1040ez 2011 fillable form Federal Unemployment (FUTA) Tax 943, 8. 1040ez 2011 fillable form Form 943 943-X, Prior Year Adjustments I-9, Reminders W-2, Filing corrections to Forms W-2 and W-3. 1040ez 2011 fillable form W-4, Reminders, Form W-4. 1040ez 2011 fillable form W-4(SP), Reminders, Form W-4. 1040ez 2011 fillable form H H-2A visa holders, Compensation paid to H-2A visa holders. 1040ez 2011 fillable form Household employees Employment tax withholding, Household employees. 1040ez 2011 fillable form I Income tax withholding How to figure, How To Figure Federal Income Tax Withholding Percentage method, 13. 1040ez 2011 fillable form Federal Income Tax Withholding Methods Wage bracket method, 13. 1040ez 2011 fillable form Federal Income Tax Withholding Methods Who must withhold, 5. 1040ez 2011 fillable form Federal Income Tax Withholding Independent contractor, 2. 1040ez 2011 fillable form Who Are Employees? L Lookback period, Lookback period. 1040ez 2011 fillable form N Noncash wages, Commodity wages. 1040ez 2011 fillable form P Penalties, Deposit Penalties Prior year adjustments, Prior Year Adjustments Publications (see Tax help) Q Qualified subchapter S subsidiaries (QSubs), Reminders R Reconciling Forms W-2, W-3, and 943, 11. 1040ez 2011 fillable form Reconciling Wage Reporting Forms Reconciling wage reporting forms, 11. 1040ez 2011 fillable form Reconciling Wage Reporting Forms S Share farmers, Share farmers. 1040ez 2011 fillable form Social security and Medicare withholding, 4. 1040ez 2011 fillable form Social Security and Medicare Taxes Social security number (SSN), Social security number (SSN). 1040ez 2011 fillable form Spouses who own and operate a business together , Business Owned and Operated by Spouses Supplemental wages, Supplemental wages. 1040ez 2011 fillable form T Tax help, How To Get Tax Help Taxpayer identification number, 1. 1040ez 2011 fillable form Taxpayer Identification Numbers Trust fund recovery penalty, Trust fund recovery penalty. 1040ez 2011 fillable form TTY/TDD information, How To Get Tax Help W Withholding Income tax, 5. 1040ez 2011 fillable form Federal Income Tax Withholding Nonresident aliens, Withholding adjustment for nonresident alien employees. 1040ez 2011 fillable form Supplemental wages, Supplemental wages. 1040ez 2011 fillable form Prev  Up     Home   More Online Publications