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2010 Tax Forms Irs

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2010 Tax Forms Irs

2010 tax forms irs 30. 2010 tax forms irs   How To Figure Your Tax Table of Contents Introduction Figuring Your Tax Alternative Minimum Tax (AMT) Tax Figured by IRSFiling the Return Introduction After you have figured your income and deductions as explained in Parts One through Five, your next step is to figure your tax. 2010 tax forms irs This chapter discusses: The general steps you take to figure your tax, An additional tax you may have to pay called the alternative minimum tax (AMT), and The conditions you must meet if you want the IRS to figure your tax. 2010 tax forms irs Figuring Your Tax Your income tax is based on your taxable income. 2010 tax forms irs After you figure your income tax and AMT, if any, subtract your tax credits and add any other taxes you may owe. 2010 tax forms irs The result is your total tax. 2010 tax forms irs Compare your total tax with your total payments to determine whether you are entitled to a refund or if you must make a payment. 2010 tax forms irs This section provides a general outline of how to figure your tax. 2010 tax forms irs You can find step-by-step directions in the Instructions for Forms 1040EZ, 1040A, and 1040. 2010 tax forms irs If you are unsure of which tax form you should file, see Which Form Should I Use? in chapter 1. 2010 tax forms irs Tax. 2010 tax forms irs   Most taxpayers use either the Tax Table or the Tax Computation Worksheet to figure their income tax. 2010 tax forms irs However, there are special methods if your income includes any of the following items. 2010 tax forms irs A net capital gain. 2010 tax forms irs (See chapter 16. 2010 tax forms irs ) Qualified dividends taxed at the same rates as a net capital gain. 2010 tax forms irs (See chapters 8 and 16. 2010 tax forms irs ) Lump-sum distributions. 2010 tax forms irs (See chapter 10. 2010 tax forms irs ) Farming or fishing income. 2010 tax forms irs (See Schedule J (Form 1040), Income Averaging for Farmers and Fishermen. 2010 tax forms irs ) Unearned income over $2,000 for certain children. 2010 tax forms irs (See chapter 31. 2010 tax forms irs ) Parents' election to report child's interest and dividends. 2010 tax forms irs (See chapter 31. 2010 tax forms irs ) Foreign earned income exclusion or the housing exclusion. 2010 tax forms irs (See Form 2555, Foreign Earned Income, or Form 2555-EZ, Foreign Earned Income Exclusion, and the Foreign Earned Income Tax Worksheet in the Form 1040 instructions. 2010 tax forms irs ) Credits. 2010 tax forms irs   After you figure your income tax and any AMT (discussed later), determine if you are eligible for any tax credits. 2010 tax forms irs Eligibility information for these tax credits is discussed in chapters 32 through 37 and your form instructions. 2010 tax forms irs The following table lists the credits you may be able to subtract from your tax and shows where you can find more information on each credit. 2010 tax forms irs CREDITS For information on: See  chapter: Adoption 37 Alternative motor vehicle 37 Alternative fuel vehicle refueling  property 37 Child and dependent care 32 Child tax 34 Credit to holders of tax credit  bonds 37 Education 35 Elderly or disabled 33 Electric vehicle 37 Foreign tax 37 Mortgage interest 37 Prior year minimum tax 37 Residential energy 37 Retirement savings contributions 37   Some credits (such as the earned income credit) are not listed because they are treated as payments. 2010 tax forms irs See Payments , later. 2010 tax forms irs   There are other credits that are not discussed in this publication. 2010 tax forms irs These include the following credits. 2010 tax forms irs General business credit, which is made up of several separate business-related credits. 2010 tax forms irs These generally are reported on Form 3800, General Business Credit, and are discussed in chapter 4 of Publication 334, Tax Guide for Small Business. 2010 tax forms irs Renewable electricity, refined coal, and Indian coal production credit for electricity and refined coal produced at facilities placed in service after October 22, 2004 (after October 2, 2008, for electricity produced from marine and hydrokinetic renewables), and Indian coal produced at facilities placed in service after August 8, 2005. 2010 tax forms irs See Form 8835, Part II. 2010 tax forms irs Work opportunity credit. 2010 tax forms irs See Form 5884. 2010 tax forms irs Credit for employer social security and Medicare taxes paid on certain employee tips. 2010 tax forms irs See Form 8846. 2010 tax forms irs Other taxes. 2010 tax forms irs   After you subtract your tax credits, determine whether there are any other taxes you must pay. 2010 tax forms irs This chapter does not explain these other taxes. 2010 tax forms irs You can find that information in other chapters of this publication and your form instructions. 2010 tax forms irs See the following table for other taxes you may need to add to your income tax. 2010 tax forms irs OTHER TAXES For information on: See  chapter: Additional taxes on qualified retirement plans and IRAs 10, 17 Household employment taxes 32 Recapture of an education credit 35 Social security and Medicare tax on wages 5 Social security and Medicare tax on tips 6 Uncollected social security and Medicare tax on tips 6   You also may have to pay AMT (discussed later in this chapter). 2010 tax forms irs   There are other taxes that are not discussed in this publication. 2010 tax forms irs These include the following items. 2010 tax forms irs Self-employment tax. 2010 tax forms irs You must figure this tax if either of the following applies to you (or your spouse if you file a joint return). 2010 tax forms irs Your net earnings from self-employment from other than church employee income were $400 or more. 2010 tax forms irs The term “net earnings from self-employment” may include certain nonemployee compensation and other amounts reported to you on Form 1099-MISC, Miscellaneous Income. 2010 tax forms irs If you received a Form 1099-MISC, see the Instructions for Recipient on the back. 2010 tax forms irs Also see the Instructions for Schedule SE (Form 1040), Self-Employment Tax; and Publication 334, Tax Guide for Small Business. 2010 tax forms irs You had church employee income of $108. 2010 tax forms irs 28 or more. 2010 tax forms irs Additional Medicare Tax. 2010 tax forms irs Beginning in 2013, you may be subject to a 0. 2010 tax forms irs 9% Additional Medicare Tax that applies to Medicare wages, Railroad Retirement Act compensation, and self-employment income over a threshold based on your filing status. 2010 tax forms irs For more information, see the Instructions for Form 1040, line 60 and Form 8959. 2010 tax forms irs Net Investment Income Tax (NIIT). 2010 tax forms irs Beginning in 2013, you may be subject to Net Investment Income Tax (NIIT). 2010 tax forms irs NIIT is a 3. 2010 tax forms irs 8% tax on the lesser of net investment income or the excess of your modified adjusted gross income over a threshold amount. 2010 tax forms irs For more information, see the Instructions for Form 1040, line 60 and Form 8960. 2010 tax forms irs Recapture taxes. 2010 tax forms irs You may have to pay these taxes if you previously claimed an investment credit, a low-income housing credit, a new markets credit, a qualified plug-in electric drive motor vehicle credit, an alternative motor vehicle credit, a credit for employer-provided child care facilities, an Indian employment credit, or other credits listed in the instructions for Form 1040, line 60. 2010 tax forms irs For more information, see the instructions for Form 1040, line 60. 2010 tax forms irs Section 72(m)(5) excess benefits tax. 2010 tax forms irs If you are (or were) a 5% owner of a business and you received a distribution that exceeds the benefits provided for you under the qualified pension or annuity plan formula, you may have to pay this additional tax. 2010 tax forms irs See Tax on Excess Benefits in chapter 4 of Publication 560, Retirement Plans for Small Business. 2010 tax forms irs Uncollected social security and Medicare tax on group-term life insurance. 2010 tax forms irs If your former employer provides you with more than $50,000 of group-term life insurance coverage, you must pay the employee part of social security and Medicare taxes on those premiums. 2010 tax forms irs The amount should be shown in box 12 of your Form W-2 with codes M and N. 2010 tax forms irs Tax on golden parachute payments. 2010 tax forms irs This tax applies if you received an “excess parachute payment” (EPP) due to a change in a corporation's ownership or control. 2010 tax forms irs The amount should be shown in box 12 of your Form W-2 with code K. 2010 tax forms irs See the instructions for Form 1040, line 60. 2010 tax forms irs Tax on accumulation distribution of trusts. 2010 tax forms irs This applies if you are the beneficiary of a trust that accumulated its income instead of distributing it currently. 2010 tax forms irs See Form 4970 and its instructions. 2010 tax forms irs Additional tax on HSAs or MSAs. 2010 tax forms irs If amounts contributed to, or distributed from, your health savings account or medical savings account do not meet the rules for these accounts, you may have to pay additional taxes. 2010 tax forms irs See Publication 969, Health Savings Accounts and Other Tax-Favored Health Plans; Form 8853, Archer MSAs and Long-Term Care Insurance Contracts; Form 8889, Health Savings Accounts (HSAs); and Form 5329, Additional Taxes on Qualified Plans (Including IRAs) and Other Tax-Favored Accounts. 2010 tax forms irs Additional tax on Coverdell ESAs. 2010 tax forms irs This applies if amounts contributed to, or distributed from, your Coverdell ESA do not meet the rules for these accounts. 2010 tax forms irs See Publication 970, Tax Benefits for Education, and Form 5329. 2010 tax forms irs Additional tax on qualified tuition programs. 2010 tax forms irs This applies to amounts distributed from qualified tuition programs that do not meet the rules for these accounts. 2010 tax forms irs See Publication 970 and Form 5329. 2010 tax forms irs Excise tax on insider stock compensation from an expatriated corporation. 2010 tax forms irs You may owe a 15% excise tax on the value of nonstatutory stock options and certain other stock-based compensation held by you or a member of your family from an expatriated corporation or its expanded affiliated group in which you were an officer, director, or more-than-10% owner. 2010 tax forms irs For more information, see the instructions for Form 1040, line 60. 2010 tax forms irs Additional tax on income you received from a nonqualified deferred compensation plan that fails to meet certain requirements. 2010 tax forms irs This income should be shown in Form W-2, box 12, with code Z, or in Form 1099-MISC, box 15b. 2010 tax forms irs For more information, see the instructions for Form 1040, line 60. 2010 tax forms irs Interest on the tax due on installment income from the sale of certain residential lots and timeshares. 2010 tax forms irs For more information, see the instructions for Form 1040, line 60. 2010 tax forms irs Interest on the deferred tax on gain from certain installment sales with a sales price over $150,000. 2010 tax forms irs For more information, see the instructions for Form 1040, line 60. 2010 tax forms irs Repayment of first-time homebuyer credit. 2010 tax forms irs For more information, see Form 5405, Repayment of the First-Time Homebuyer Credit, and its instructions. 2010 tax forms irs Also see the instructions for Form 1040, line 59b. 2010 tax forms irs Payments. 2010 tax forms irs   After you determine your total tax, figure the total payments you have already made for the year. 2010 tax forms irs Include credits that are treated as payments. 2010 tax forms irs This chapter does not explain these payments and credits. 2010 tax forms irs You can find that information in other chapters of this publication and your form instructions. 2010 tax forms irs See the following table for amounts you can include in your total payments. 2010 tax forms irs PAYMENTS For information on: See  chapter: Child tax credit (additional) 34 Earned income credit 36 Estimated tax paid 4 Excess social security   and RRTA tax withheld 37 Federal income tax withheld 4 Health coverage tax credit 37 Credit for tax on   undistributed capital gain 37 Tax paid with extension 1   Another credit that is treated as a payment is the credit for federal excise tax paid on fuels. 2010 tax forms irs This credit is for persons who have a nontaxable use of certain fuels, such as diesel fuel and kerosene. 2010 tax forms irs It is claimed on Form 1040, line 70. 2010 tax forms irs See Form 4136, Credit for Federal Tax Paid on Fuels. 2010 tax forms irs Refund or balance due. 2010 tax forms irs   To determine whether you are entitled to a refund or whether you must make a payment, compare your total payments with your total tax. 2010 tax forms irs If you are entitled to a refund, see your form instructions for information on having it directly deposited into one or more of your accounts, or to purchase U. 2010 tax forms irs S. 2010 tax forms irs savings bonds instead of receiving a paper check. 2010 tax forms irs Alternative Minimum Tax (AMT) This section briefly discusses an additional tax you may have to pay. 2010 tax forms irs The tax law gives special treatment to some kinds of income and allows special deductions and credits for some kinds of expenses. 2010 tax forms irs Taxpayers who benefit from this special treatment may have to pay at least a minimum amount of tax through an additional tax called AMT. 2010 tax forms irs You may have to pay the AMT if your taxable income for regular tax purposes, combined with certain adjustments and tax preference items, is more than a certain amount. 2010 tax forms irs See Form 6251, Alternative Minimum Tax — Individuals. 2010 tax forms irs Adjustments and tax preference items. 2010 tax forms irs   The more common adjustments and tax preference items include: Addition of personal exemptions, Addition of the standard deduction (if claimed), Addition of itemized deductions claimed for state and local taxes, certain interest, most miscellaneous deductions, and part of medical expenses, Subtraction of any refund of state and local taxes included in gross income, Changes to accelerated depreciation of certain property, Difference between gain or loss on the sale of property reported for regular tax purposes and AMT purposes, Addition of certain income from incentive stock options, Change in certain passive activity loss deductions, Addition of certain depletion that is more than the adjusted basis of the property, Addition of part of the deduction for certain intangible drilling costs, and Addition of tax-exempt interest on certain private activity bonds. 2010 tax forms irs More information. 2010 tax forms irs   For more information about the AMT, see the instructions for Form 6251. 2010 tax forms irs Tax Figured by IRS If you file by April 15, 2014, you can have the IRS figure your tax for you on Form 1040EZ, Form 1040A, or Form 1040. 2010 tax forms irs If the IRS figures your tax and you paid too much, you will receive a refund. 2010 tax forms irs If you did not pay enough, you will receive a bill for the balance. 2010 tax forms irs To avoid interest or the penalty for late payment, you must pay the bill within 30 days of the date of the bill or by the due date for your return, whichever is later. 2010 tax forms irs The IRS can also figure the credit for the elderly or the disabled and the earned income credit for you. 2010 tax forms irs When the IRS cannot figure your tax. 2010 tax forms irs   The IRS cannot figure your tax for you if any of the following apply. 2010 tax forms irs You want your refund directly deposited into your accounts. 2010 tax forms irs You want any part of your refund applied to your 2014 estimated tax. 2010 tax forms irs You had income for the year from sources other than wages, salaries, tips, interest, dividends, taxable social security benefits, unemployment compensation, IRA distributions, pensions, and annuities. 2010 tax forms irs Your taxable income is $100,000 or more. 2010 tax forms irs You itemize deductions. 2010 tax forms irs You file any of the following forms. 2010 tax forms irs Form 2555, Foreign Earned Income. 2010 tax forms irs Form 2555-EZ, Foreign Earned Income Exclusion. 2010 tax forms irs Form 4137, Social Security and Medicare Tax on Unreported Tip Income. 2010 tax forms irs Form 4970, Tax on Accumulation Distribution of Trusts. 2010 tax forms irs Form 4972, Tax on Lump-Sum Distributions. 2010 tax forms irs Form 6198, At-Risk Limitations. 2010 tax forms irs Form 6251, Alternative Minimum Tax—Individuals. 2010 tax forms irs Form 8606, Nondeductible IRAs. 2010 tax forms irs Form 8615, Tax for Certain Children Who Have Unearned Income. 2010 tax forms irs Form 8814, Parents' Election To Report Child's Interest and Dividends. 2010 tax forms irs Form 8839, Qualified Adoption Expenses. 2010 tax forms irs Form 8853, Archer MSAs and Long-Term Care Insurance Contracts. 2010 tax forms irs Form 8889, Health Savings Accounts (HSAs). 2010 tax forms irs Form 8919, Uncollected Social Security and Medicare Tax on Wages. 2010 tax forms irs Filing the Return After you complete the line entries for the tax form you are filing, fill in your name and address. 2010 tax forms irs Enter your social security number in the space provided. 2010 tax forms irs If you are married, enter the social security numbers of you and your spouse even if you file separately. 2010 tax forms irs Sign and date your return and enter your occupation(s). 2010 tax forms irs If you are filing a joint return, both you and your spouse must sign it. 2010 tax forms irs Enter your daytime phone number in the space provided. 2010 tax forms irs This may help speed the processing of your return if we have a question that can be answered over the phone. 2010 tax forms irs If you are filing a joint return, you may enter either your or your spouse's daytime phone number. 2010 tax forms irs If you want to allow a friend, family member, or any other person you choose to discuss your 2013 tax return with the IRS, check the “Yes” box in the “Third party designee” area on your return. 2010 tax forms irs Also enter the designee's name, phone number, and any five digits the designee chooses as his or her personal identification number (PIN). 2010 tax forms irs If you check the “Yes” box, you, and your spouse if filing a joint return, are authorizing the IRS to call the designee to answer any questions that may arise during the processing of your return. 2010 tax forms irs Fill in and attach any schedules and forms asked for on the lines you completed to your paper return. 2010 tax forms irs Attach a copy of each of your Forms W-2 to your paper return. 2010 tax forms irs Also attach to your paper return any Form 1099-R you received that has withholding tax in box 4. 2010 tax forms irs Mail your return to the Internal Revenue Service Center for the area where you live. 2010 tax forms irs A list of Service Center addresses is in the instructions for your tax return. 2010 tax forms irs Form 1040EZ Line Entries Read lines 1 through 8b and fill in the lines that apply to you. 2010 tax forms irs Do not complete lines 9 through 12. 2010 tax forms irs If you are filing a joint return, use the space to the left of line 6 to separately show your taxable income and your spouse's taxable income. 2010 tax forms irs Payments. 2010 tax forms irs   Enter any federal income tax withheld on line 7. 2010 tax forms irs Federal income tax withheld is shown on Form W-2, box 2, or Form 1099, box 4. 2010 tax forms irs Earned income credit. 2010 tax forms irs   If you can take this credit, as discussed in chapter 36, the IRS can figure it for you. 2010 tax forms irs Enter “EIC” in the space to the left of line 8a. 2010 tax forms irs Enter the nontaxable combat pay you elect to include in earned income on line 8b. 2010 tax forms irs   If your credit for any year after 1996 was reduced or disallowed by the IRS, you may also have to file Form 8862, Information To Claim Earned Income Credit After Disallowance, with your return. 2010 tax forms irs For details, see the Form 1040EZ Instructions. 2010 tax forms irs Form 1040A Line Entries Read lines 1 through 27 and fill in the lines that apply to you. 2010 tax forms irs If you are filing a joint return, use the space to the left of the entry space for line 27 to separately show your taxable income and your spouse's taxable income. 2010 tax forms irs Do not complete line 28. 2010 tax forms irs Complete lines 29 through 33 and 36 through 40 if they apply to you. 2010 tax forms irs However, do not fill in lines 30 and 38a if you want the IRS to figure the credits shown on those lines. 2010 tax forms irs Also, enter any write-in information that applies to you in the space to the left of line 41. 2010 tax forms irs Do not complete lines 34, 35, and 42 through 46. 2010 tax forms irs Payments. 2010 tax forms irs   Enter any federal income tax withheld that is shown on Form W-2, box 2, or Form 1099, box 4, on line 36. 2010 tax forms irs Enter any estimated tax payments you made on line 37. 2010 tax forms irs Credit for child and dependent care expenses. 2010 tax forms irs   If you can take this credit, as discussed in chapter 32, complete Form 2441, Child and Dependent Care Expenses, and attach it to your return. 2010 tax forms irs Enter the amount of the credit on line 29. 2010 tax forms irs The IRS will not figure this credit. 2010 tax forms irs Credit for the elderly or the disabled. 2010 tax forms irs   If you can take this credit, as discussed in chapter 33, the IRS can figure it for you. 2010 tax forms irs Enter “CFE” in the space to the left of line 30 and attach Schedule R (Form 1040A or 1040), Credit for the Elderly or the Disabled, to your paper return. 2010 tax forms irs On Schedule R (Form 1040A or 1040), check the box in Part I for your filing status and age. 2010 tax forms irs Complete Part II and Part III, lines 11 and 13, if they apply. 2010 tax forms irs Earned income credit. 2010 tax forms irs   If you can take this credit, as discussed in chapter 36, the IRS can figure it for you. 2010 tax forms irs Enter “EIC” to the left of the entry space for line 38a. 2010 tax forms irs Enter the nontaxable combat pay you elect to include in earned income on line 38b. 2010 tax forms irs    If you have a qualifying child, you must fill in Schedule EIC (Form 1040A or 1040), Earned Income Credit, and attach it to your paper return. 2010 tax forms irs If you do not provide the child's social security number on Schedule EIC, line 2, the credit will be reduced or disallowed unless the child was born and died in 2013. 2010 tax forms irs   If your credit for any year after 1996 was reduced or disallowed by the IRS, you may also have to file Form 8862 with your return. 2010 tax forms irs For details, see the Form 1040A Instructions. 2010 tax forms irs Form 1040 Line Entries Read lines 1 through 43 and fill in the lines that apply to you. 2010 tax forms irs Do not complete line 44. 2010 tax forms irs If you are filing a joint return, use the space under the words “Adjusted Gross Income” on the front of your return to separately show your taxable income and your spouse's taxable income. 2010 tax forms irs Read lines 45 through 71. 2010 tax forms irs Fill in the lines that apply to you, but do not fill in lines 54, 61, and 72. 2010 tax forms irs Also, do not complete line 55 and lines 73 through 77. 2010 tax forms irs Do not fill in line 53, box “c,” if you are completing Schedule R (Form 1040A or 1040), or line 64a if you want the IRS to figure the credits shown on those lines. 2010 tax forms irs Payments. 2010 tax forms irs   Enter any federal income tax withheld that is shown on Form W-2, box 2, or Form 1099, box 4, on line 62. 2010 tax forms irs Enter any estimated tax payments you made on line 63. 2010 tax forms irs Credit for child and dependent care expenses. 2010 tax forms irs   If you can take this credit, as discussed in chapter 32, complete Form 2441 and attach it to your paper return. 2010 tax forms irs Enter the amount of the credit on line 48. 2010 tax forms irs The IRS will not figure this credit. 2010 tax forms irs Credit for the elderly or the disabled. 2010 tax forms irs   If you can take this credit, as discussed in chapter 33, the IRS can figure it for you. 2010 tax forms irs Enter “CFE” on the line next to line 53, check box “c,” and attach Schedule R (Form 1040A or 1040) to your paper return. 2010 tax forms irs On Schedule R (Form 1040A or 1040), check the box in Part I for your filing status and age. 2010 tax forms irs Complete Part II and Part III, lines 11 and 13, if they apply. 2010 tax forms irs Earned income credit. 2010 tax forms irs   If you can take this credit, as discussed in chapter 36, the IRS can figure it for you. 2010 tax forms irs Enter “EIC” on the dotted line next to Form 1040, line 64a. 2010 tax forms irs Enter the nontaxable combat pay you elect to include in earned income on line 64b. 2010 tax forms irs   If you have a qualifying child, you must fill in Schedule EIC (Form 1040A or 1040), Earned Income Credit, and attach it to your paper return. 2010 tax forms irs If you do not provide the child's social security number on Schedule EIC, line 2, the credit will be reduced or disallowed unless the child was born and died in 2013. 2010 tax forms irs   If your credit for any year after 1996 was reduced or disallowed by the IRS, you may also have to file Form 8862 with your return. 2010 tax forms irs For details, see the Form 1040 Instructions. 2010 tax forms irs Prev  Up  Next   Home   More Online Publications
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The 2010 Tax Forms Irs

2010 tax forms irs 3. 2010 tax forms irs   Credit for Withholding and Estimated Tax for 2013 Table of Contents Introduction Topics - This chapter discusses: WithholdingForm W-2 Form W-2G The 1099 Series Form Not Correct Form Received After Filing Separate Returns Fiscal Years (FY) Estimated TaxSeparate Returns Divorced Taxpayers Excess Social Security or Railroad Retirement Tax WithholdingJoint returns. 2010 tax forms irs Worksheet for Nonrailroad Employees Worksheets for Railroad Employees Introduction When you file your 2013 income tax return, take credit for all the income tax and excess social security or railroad retirement tax withheld from your salary, wages, pensions, etc. 2010 tax forms irs Also take credit for the estimated tax you paid for 2013. 2010 tax forms irs These credits are subtracted from your total tax. 2010 tax forms irs Because these credits are refundable, you should file a return and claim these credits, even if you do not owe tax. 2010 tax forms irs If the total of your withholding and your estimated tax payments for any payment period is less than the amount you needed to pay by the due date for that period, you may be charged a penalty, even if the total of these credits is more than your tax for the year. 2010 tax forms irs Topics - This chapter discusses: How to take credit for withholding, How to take credit for estimated taxes you paid, and How to take credit for excess social security, Medicare, or railroad retirement tax withholding. 2010 tax forms irs Withholding If you had income tax withheld during 2013, you generally should be sent a statement by January 31, 2014, showing your income and the tax withheld. 2010 tax forms irs Depending on the source of your income, you will receive: Form W-2, Wage and Tax Statement, Form W-2G, Certain Gambling Winnings, or A form in the 1099 series. 2010 tax forms irs Form W-2 Your employer is required to provide or send Form W-2 to you no later than January 31, 2014. 2010 tax forms irs You should receive a separate Form W-2 from each employer you worked for. 2010 tax forms irs 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. 2010 tax forms irs However, your employer must provide or send it to you by January 31, 2014. 2010 tax forms irs 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. 2010 tax forms irs If you have not received your Form W-2 by January 31, contact your employer or payer to request a copy. 2010 tax forms irs If you still do not get the form by February 15, the IRS can help you by requesting the form from your employer. 2010 tax forms irs The phone number for the IRS is listed in chapter 5. 2010 tax forms irs You will be asked for the following information. 2010 tax forms irs Your name, address, city and state, zip code, and social security number. 2010 tax forms irs Your employer's name, address, city, state, zip code, and the employer's identification number (if known). 2010 tax forms irs An estimate of the wages you earned, the federal income tax withheld, and the period you worked for that employer. 2010 tax forms irs The estimate should be based on year-to-date information from your final pay stub or leave-and-earnings statement, if possible. 2010 tax forms irs 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. 2010 tax forms irs Total the federal income tax withheld (shown in box 2 of all Forms W-2 received) and enter that amount on the appropriate line of your tax return. 2010 tax forms irs In addition, Form W-2 is used to report any taxable sick pay you received and any income tax withheld from your sick pay. 2010 tax forms irs Your sick pay may be combined with other wages in one Form W-2 or you may receive a separate Form W-2 for sick pay. 2010 tax forms irs If you file a paper tax return, attach Copy B of Form W-2 to your return. 2010 tax forms irs Form W-2G If you had gambling winnings in 2013, the payer may have withheld income tax. 2010 tax forms irs If tax was withheld, the payer will give you a Form W-2G showing the amount you won and the amount of tax withheld. 2010 tax forms irs Report the amounts you won on line 21 of Form 1040. 2010 tax forms irs Take credit for the tax withheld on line 62 of Form 1040. 2010 tax forms irs If you had gambling winnings, you must use Form 1040; you cannot use Form 1040A or Form 1040EZ. 2010 tax forms irs Gambling losses can be deducted on Schedule A (Form 1040) as a miscellaneous itemized deduction. 2010 tax forms irs However, you cannot deduct more than the gambling winnings you report on Form 1040. 2010 tax forms irs File Form W-2G with your income tax return only if it shows any federal income tax withheld in box 2. 2010 tax forms irs The 1099 Series Most forms in the 1099 series are not filed with your return. 2010 tax forms irs In general, these forms should be furnished to you by January 31, 2014. 2010 tax forms irs Unless instructed to file any of these forms with your return, keep them for your records. 2010 tax forms irs There are several different forms in this series, including: Form 1099-B, Proceeds From Broker and Barter Exchange Transactions; Form 1099-C, Cancellation of Debt; Form 1099-DIV, Dividends and Distributions; Form 1099-G, Certain Government Payments; Form 1099-INT, Interest Income; Form 1099-K, Payment Card and Third-Party Network Transactions; Form 1099-MISC, Miscellaneous Income; Form 1099-OID, Original Issue Discount; Form 1099-PATR, Taxable Distributions Received From Cooperatives; Form 1099-Q, Payments From Qualified Education Programs (Under Sections 529 and 530); Form 1099-R, Distributions From Pensions, Annuities, Retirement or Profit-Sharing Plans, IRAs, Insurance Contracts, etc. 2010 tax forms irs ; Form SSA-1099, Social Security Benefit Statement; and Form RRB-1099, Payments by the Railroad Retirement Board. 2010 tax forms irs 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. 2010 tax forms irs See the instructions to these forms for details. 2010 tax forms irs Reporting your withholding. 2010 tax forms irs   Report on your tax return all federal income tax withholding shown on your Form 1099, Form SSA-1099, and/or Form RRB-1099. 2010 tax forms irs Include the amount withheld in the total on line 62 of Form 1040, line 36 of Form 1040A, or line 7 of Form 1040EZ. 2010 tax forms irs Form 1099-R. 2010 tax forms irs   Attach Form 1099-R to your paper return if federal income tax withholding is shown in box 4. 2010 tax forms irs Do not attach any other Form 1099. 2010 tax forms irs Form Not Correct If you receive a form with incorrect information, you should ask the payer for a corrected form. 2010 tax forms irs Call the telephone number or write to the address given for the payer on the form. 2010 tax forms irs The corrected Form W-2G or Form 1099 you receive will have an “X” in the “CORRECTED” box at the top of the form. 2010 tax forms irs A special form, Form W-2c, Corrected Wage and Tax Statement, is used to correct a Form W-2. 2010 tax forms irs In certain situations, you will receive two forms in place of the original incorrect form. 2010 tax forms irs 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). 2010 tax forms irs One new form you receive will be the same incorrect form or have the same incorrect information, but all money amounts will be zero. 2010 tax forms irs This form will have an “X” in the “CORRECTED” box at the top of the form. 2010 tax forms irs The second new form should have all the correct information, prepared as though it is the original (the “CORRECTED” box will not be checked). 2010 tax forms irs Form Received After Filing If you file your return and you later receive a form for income that you did not include on your return, report the income and take credit for any income tax withheld by filing Form 1040X, Amended U. 2010 tax forms irs S. 2010 tax forms irs Individual Income Tax Return. 2010 tax forms irs Separate Returns If you are married but file a separate return, you can take credit only for the tax withheld from your own income. 2010 tax forms irs Do not include any amount withheld from your spouse's income. 2010 tax forms irs However, different rules may apply if you live in a community property state. 2010 tax forms irs Community property states. 2010 tax forms irs   The following are community property states. 2010 tax forms irs Arizona. 2010 tax forms irs California. 2010 tax forms irs Idaho. 2010 tax forms irs Louisiana. 2010 tax forms irs Nevada. 2010 tax forms irs New Mexico. 2010 tax forms irs Texas. 2010 tax forms irs Washington. 2010 tax forms irs Wisconsin. 2010 tax forms irs Generally, if you live in a community property state and file a separate return, you and your spouse each must report half of all community income in addition to your own separate income. 2010 tax forms irs If you are required to report half of all community income, you are entitled to take credit for half of all taxes withheld on the community income. 2010 tax forms irs If you were divorced during the year, each of you generally must report half the community income and can take credit for half the withholding on that community income for the period before the divorce. 2010 tax forms irs   For more information on these rules, and some exceptions, see Publication 555, Community Property. 2010 tax forms irs Fiscal Years (FY) If you file your tax return on the basis of a fiscal year (a 12-month period ending on the last day of any month except December), you must follow special rules, described below, to determine your credit for federal income tax withholding. 2010 tax forms irs Fiscal year withholding. 2010 tax forms irs    You can claim credit on your tax return only for the tax withheld during the calendar year (CY) ending within your fiscal year. 2010 tax forms irs You cannot claim credit for any of the tax withheld during the calendar year beginning in your fiscal year. 2010 tax forms irs You will be able to claim credit for that withholding on your return for your next fiscal year. 2010 tax forms irs   The Form W-2 or 1099 you receive for the calendar year that ends during your fiscal year will show the tax withheld and the income you received during that calendar year. 2010 tax forms irs   Although you take credit for all the withheld tax shown on the form, report only the part of the income shown on the form that you received during your fiscal year. 2010 tax forms irs Add to that the income you received during the rest of your fiscal year. 2010 tax forms irs Example. 2010 tax forms irs Miles Hanson files his return for a fiscal year ending June 30, 2013. 2010 tax forms irs In January 2013, he received a Form W-2 that showed that his wages for 2012 were $31,200 and that his income tax withheld was $3,380. 2010 tax forms irs His records show that he had received $15,000 of the wages by June 30, 2012, and $16,200 from July 1 through December 31, 2012. 2010 tax forms irs See Table 3-1 . 2010 tax forms irs On his return for the fiscal year ending June 30, 2013, Miles will report the $16,200 he was paid in July through December of 2012, plus the $18,850 he was paid during the rest of the fiscal year, January 1, 2013, through June 30, 2013. 2010 tax forms irs However, he takes credit for all $3,380 that was withheld during 2012. 2010 tax forms irs On his return for the fiscal year ending June 30, 2012, he reported the $15,000 he was paid in January through June 2012, but took no credit for the tax withheld during that time. 2010 tax forms irs On his return for the fiscal year ending June 30, 2014, he will take the credit for any tax withheld during 2013 but not for any tax withheld during 2014. 2010 tax forms irs Table 3-1. 2010 tax forms irs Example for Fiscal Year Ending June 30, 2013—Miles Hanson Date Form W-2 Miles' records Tax return for FY ending 6/30/20121 Tax return for FY ending 6/30/2013 Wages With- holding Wages With- holding Wages With- holding Wages With- holding CY 20122 $31,200 $3,380             1/1/2012 –  6/30/2012     $15,000 $1,600 $15,000       7/1/2012 –  12/31/2012     $16,200 $1,780     $16,200 $3,380 CY 2013 $37,700 $4,316 3             1/1/2013 –  6/30/2013     $18,850 $2,158     $18,850   7/1/2013 –  12/31/2013     $18,850 4 $2,158         1Miles' tax return for FY ending 6/30/2012 also included his wages for 7/1–12/31/2011 and the withholding shown on his 2011 Form W-2. 2010 tax forms irs  2Calendar year (January 1 – December 31). 2010 tax forms irs   3Withholding shown on 2013 Form W-2 ($4,316) will be included in Miles' tax return for FY ending 6/30/2014, the fiscal year in which calendar year 2013 ends. 2010 tax forms irs   4Wages for 7/1–12/31/2013 ($18,850) will be included in Miles' tax return for FY ending 6/30/2014, the fiscal year in which the wages were received. 2010 tax forms irs Backup withholding. 2010 tax forms irs   If income tax has been withheld under the backup withholding rule, take credit for it on your tax return for the fiscal year in which you received the income. 2010 tax forms irs Example. 2010 tax forms irs Emily Smith's records show that she received income in November 2013 and February 2014 from which there was backup withholding ($100 and $50, respectively). 2010 tax forms irs Emily takes credit for the entire $150 of backup withholding on her tax return for the fiscal year ending September 30, 2014. 2010 tax forms irs Estimated Tax Take credit for all your estimated tax payments for 2013 on line 63 of Form 1040 or line 37 of Form 1040A. 2010 tax forms irs Include any overpayment from 2012 that you had credited to your 2013 estimated tax. 2010 tax forms irs You must use Form 1040 or Form 1040A if you paid estimated tax. 2010 tax forms irs You cannot file Form 1040EZ. 2010 tax forms irs If you were a beneficiary of an estate or trust, you should receive a Schedule K-1 (Form 1041), Beneficiary's Share of Income, Deductions, Credits, etc. 2010 tax forms irs , from the fiduciary. 2010 tax forms irs If you have estimated taxes credited to you from the estate or trust (from Schedule K-1 (Form 1041)), you must report the estimated taxes on Schedule E (Form 1040). 2010 tax forms irs On the dotted line next to the entry space for line 37 of Schedule E (Form 1040), enter “ES payment claimed” and the amount. 2010 tax forms irs However, do not include this amount in the total on line 37. 2010 tax forms irs Instead, enter the amount on Form 1040, line 63. 2010 tax forms irs This estimated tax payment for 2013 is treated as being made by you on January 15, 2014. 2010 tax forms irs Name changed. 2010 tax forms irs   If you changed your name, and you made estimated tax payments using your former name, attach a statement to the front of your paper tax return indicating: When you made the payments, The amount of each payment, Your name when you made the payments, and The social security number under which you made the payments. 2010 tax forms irs  The statement should cover payments you made jointly with your spouse as well as any you made separately. 2010 tax forms irs   Be sure to report the change to your local Social Security Administration office before filing your 2014 tax return. 2010 tax forms irs This prevents delays in processing your return and issuing refunds. 2010 tax forms irs It also safeguards your future social security benefits. 2010 tax forms irs For more information, call the Social Security Administration at 1-800-772-1213. 2010 tax forms irs 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. 2010 tax forms irs If you made joint estimated tax payments, you must decide how to divide the payments between your returns. 2010 tax forms irs 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. 2010 tax forms irs 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. 2010 tax forms irs Example. 2010 tax forms irs James and Evelyn Brown made joint estimated tax payments for 2013 totaling $3,000. 2010 tax forms irs They file separate 2013 Forms 1040. 2010 tax forms irs James' tax is $4,000 and Evelyn's is $1,000. 2010 tax forms irs If they do not agree on how to divide the $3,000, they must divide it proportionately between their returns. 2010 tax forms irs Because James' tax ($4,000) is 80% of the total tax ($5,000), his share of the estimated tax is $2,400 (80% of $3,000). 2010 tax forms irs The balance, $600 (20% of $3,000), is Evelyn's share. 2010 tax forms irs 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. 2010 tax forms irs 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. 2010 tax forms irs See Example earlier under Separate Returns. 2010 tax forms irs If you claim any of the joint payments on your tax return, enter your former spouse's social security number (SSN) in the space provided at the top of page 1 of Form 1040 or Form 1040A. 2010 tax forms irs If you divorced and remarried in 2013, enter your present spouse's SSN in that space. 2010 tax forms irs Enter your former spouse's SSN, followed by “DIV,” under Payments to the left of Form 1040, line 63, or in the blank space to the left of Form 1040A, line 37. 2010 tax forms irs Excess Social Security or Railroad Retirement Tax Withholding Most employers must withhold social security tax from your wages. 2010 tax forms irs In some cases, however, the federal government and state and local governments do not have to withhold social security tax from their employees' wages. 2010 tax forms irs If you work for a railroad employer, that employer must withhold tier 1 railroad retirement (RRTA) tax and tier 2 RRTA tax. 2010 tax forms irs Two or more employers. 2010 tax forms irs   If you worked for two or more employers in 2013, too much social security tax or tier 1 RRTA tax may have been withheld from your pay. 2010 tax forms irs You may be able to claim the excess as a credit against your income tax when you file your return. 2010 tax forms irs Table 3-2 shows the maximum amount that should have been withheld for any of these taxes for 2013. 2010 tax forms irs Figure the excess withholding on the appropriate worksheet. 2010 tax forms irs    Table 3-2. 2010 tax forms irs Maximum Social Security and RRTA Withholding for 2013 Type of tax Maximum wages subject to tax Tax rate Maximum tax to be withheld Social security $113,700 6. 2010 tax forms irs 2% $7,049. 2010 tax forms irs 40 Tier 1 RRTA $113,700 6. 2010 tax forms irs 2% $7,049. 2010 tax forms irs 40 Tier 2 RRTA $84,300 4. 2010 tax forms irs 4% $3,709. 2010 tax forms irs 20 Joint returns. 2010 tax forms irs   If you are filing a joint return, you and your spouse must figure any excess social security or tier 1 RRTA separately. 2010 tax forms irs Note. 2010 tax forms irs All wages are subject to Medicare tax withholding. 2010 tax forms irs Employer's error. 2010 tax forms irs   If you had only one employer and he or she withheld too much social security, Medicare, or tier 1 RRTA tax, ask the employer to refund the excess amount to you. 2010 tax forms irs If the employer refuses to refund the overcollection, ask for a statement indicating the amount of the overcollection to support your claim. 2010 tax forms irs File a claim for refund using Form 843, Claim for Refund and Request for Abatement. 2010 tax forms irs Worksheet for Nonrailroad Employees If you did not work for a railroad during 2013, figure the excess social security withholding on Worksheet 3-1. 2010 tax forms irs Note. 2010 tax forms irs If you worked for both a railroad employer and a nonrailroad employer, use Worksheet 3-2, to figure excess social security and tier 1 RRTA tax. 2010 tax forms irs Where to claim credit for excess social security withholding. 2010 tax forms irs   If you file Form 1040, enter the excess on line 69. 2010 tax forms irs   If you file Form 1040A, include the excess in the total on line 41. 2010 tax forms irs Write “Excess SST” and show the amount of the credit in the space to the left of the line. 2010 tax forms irs   You cannot claim excess social security tax withholding on Form 1040EZ. 2010 tax forms irs Worksheets for Railroad Employees If you worked for a railroad during 2013, figure your excess withholding on Worksheet 3-2 and 3-3, as appropriate. 2010 tax forms irs Where to claim credit for excess tier 1 RRTA withholding. 2010 tax forms irs   If you file Form 1040, enter the excess on line 69. 2010 tax forms irs   If you file Form 1040A, include the excess in the total on line 41. 2010 tax forms irs Write “Excess SST” and show the amount of the credit in the space to the left of the line. 2010 tax forms irs   You cannot claim excess tier 1 RRTA withholding on Form 1040EZ. 2010 tax forms irs How to claim refund of excess tier 2 RRTA. 2010 tax forms irs   To claim a refund of tier 2 tax, use Form 843. 2010 tax forms irs Be sure to attach a copy of all of your Forms W-2. 2010 tax forms irs   See Worksheet 3-3 and the Instructions for Form 843, for more details. 2010 tax forms irs Worksheet 3-1. 2010 tax forms irs Excess Social Security—Nonrailroad Employees 1. 2010 tax forms irs Add all social security tax withheld (but not more than  $7,049. 2010 tax forms irs 40 for each employer). 2010 tax forms irs This tax should be shown  in box 4 of your Forms W-2. 2010 tax forms irs Enter the total here 1. 2010 tax forms irs   2. 2010 tax forms irs Enter any uncollected social security tax on tips or group-term life insurance on Form 1040, line 60, identified by “UT” 2. 2010 tax forms irs   3. 2010 tax forms irs Add lines 1 and 2. 2010 tax forms irs If $7,049. 2010 tax forms irs 40 or less, stop here. 2010 tax forms irs You cannot claim the credit 3. 2010 tax forms irs   4. 2010 tax forms irs Social security limit 4. 2010 tax forms irs $7,049. 2010 tax forms irs 40 5. 2010 tax forms irs Excess. 2010 tax forms irs Subtract line 4 from line 3 5. 2010 tax forms irs   Worksheet 3-2. 2010 tax forms irs Excess Social Security and Tier 1 RRTA—Railroad Employees 1. 2010 tax forms irs Add all social security and tier 1 RRTA tax withheld (but not more than $7,049. 2010 tax forms irs 40 for each employer). 2010 tax forms irs Social security tax should be shown in box 4 and tier 1 RRTA should be shown  in box 14 of your Forms W-2. 2010 tax forms irs Enter the total here 1. 2010 tax forms irs   2. 2010 tax forms irs Enter any uncollected social security and tier 1 RRTA tax on tips or group-term life insurance on Form 1040, line 60, identified by “UT” 2. 2010 tax forms irs   3. 2010 tax forms irs Add lines 1 and 2. 2010 tax forms irs If $7,049. 2010 tax forms irs 40 or less, stop here. 2010 tax forms irs You cannot claim the credit 3. 2010 tax forms irs   4. 2010 tax forms irs Social security and tier 1 RRTA tax limit 4. 2010 tax forms irs $7,049. 2010 tax forms irs 40 5. 2010 tax forms irs Excess. 2010 tax forms irs Subtract line 4 from line 3 5. 2010 tax forms irs   Worksheet 3-3. 2010 tax forms irs Excess Tier 2 RRTA—Railroad Employees 1. 2010 tax forms irs Add all tier 2 RRTA tax withheld (but not more than $3,709. 2010 tax forms irs 20 for each employer). 2010 tax forms irs Box 14 of your Forms W-2 should show tier 2 RRTA tax. 2010 tax forms irs Enter the total here 1. 2010 tax forms irs   2. 2010 tax forms irs Enter any uncollected tier 2 RRTA tax on tips or group-term life insurance on Form 1040, line 60, identified by “UT” 2. 2010 tax forms irs   3. 2010 tax forms irs Add lines 1 and 2. 2010 tax forms irs If $3,709. 2010 tax forms irs 20 or less, stop here. 2010 tax forms irs You cannot claim the credit. 2010 tax forms irs 3. 2010 tax forms irs   4. 2010 tax forms irs Tier 2 RRTA tax limit 4. 2010 tax forms irs $3,709. 2010 tax forms irs 20 5. 2010 tax forms irs Excess. 2010 tax forms irs Subtract line 4 from line 3. 2010 tax forms irs 5. 2010 tax forms irs   Prev  Up  Next   Home   More Online Publications