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

2013 Tax Forms 1040ez

2011 1040 Ez Tax FormsFree Tax ReturnFree 1040x Filing OnlineFederal Tax Return 2011Taxes 20101040nr Form 2013H&r Block Efile FreeAmend Tax Return 2011H&r Block Free State FileTaxact20111040ez Form 2013 InstructionsHow To File Amended 2012 Tax ReturnTax Return FormsHow To File An Amended Tax Return Online2013 Ez Tax FormHow Do I File 2012 Tax ReturnFile My 2011 Taxes Online FreeWhere To Do State Taxes Free OnlineCan I File 2012 Taxes OnlineAmend TaxHow To Amend A Tax Return With TurbotaxH&r Block 2011 Tax SoftwareHr Block LoginForm 1040 Ez 2013Fillable 1040ez 2012Where Can I Get A 1040x FormForm 1040ezFree E-file State TaxesIrs Tax Tables1040ez Form Line 5Tax Return 2011Utahtaxhelp OrgFree Online 2012 Tax Filing2011 Tax Tables FederalHow To File 1040 Ez Form Online1040ez OnlineIrs Tax ReturnHow To File For 2010 Taxes2013 Form 1040ezFree State Tax Preparation And Filing

2013 Tax Forms 1040ez

2013 tax forms 1040ez 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. 2013 tax forms 1040ez 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. 2013 tax forms 1040ez Income tax is forgiven for these decedents whether they were killed in an attack or in rescue or recovery operations. 2013 tax forms 1040ez Any forgiven tax liability owed to the IRS will not have to be paid. 2013 tax forms 1040ez Any forgiven tax liability that has already been paid will be refunded. 2013 tax forms 1040ez (See Refund of Taxes Paid, later. 2013 tax forms 1040ez ) To determine the amount of tax to be forgiven, read Years Eligible for Tax Forgiveness first. 2013 tax forms 1040ez Then read Amount of Tax Forgiven. 2013 tax forms 1040ez Decedents whose total forgiven tax liability for all eligible years is less than $10,000 are entitled to $10,000 minimum relief. 2013 tax forms 1040ez Even decedents who were not required to file tax returns for the eligible tax years are entitled to $10,000 minimum relief. 2013 tax forms 1040ez See Minimum Amount of Relief later under Amount of Tax Forgiven. 2013 tax forms 1040ez Years Eligible for Tax Forgiveness The following paragraphs explain which years are eligible for tax forgiveness. 2013 tax forms 1040ez Oklahoma City attack. 2013 tax forms 1040ez   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. 2013 tax forms 1040ez Example 1. 2013 tax forms 1040ez A man was killed in the bombing of the federal building in Oklahoma City on April 19, 1995. 2013 tax forms 1040ez His income tax is forgiven for 1994 and 1995. 2013 tax forms 1040ez Example 2. 2013 tax forms 1040ez A woman was wounded while walking outside the federal building in Oklahoma City on April 19, 1995. 2013 tax forms 1040ez She subsequently died of her wounds in 1996. 2013 tax forms 1040ez Her income tax is forgiven for 1994, 1995, and 1996. 2013 tax forms 1040ez September 11 attacks and anthrax attacks. 2013 tax forms 1040ez   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. 2013 tax forms 1040ez Example 1. 2013 tax forms 1040ez A Pentagon employee died in the September 11 attack. 2013 tax forms 1040ez Her income tax is forgiven for 2000 and 2001. 2013 tax forms 1040ez Example 2. 2013 tax forms 1040ez A visitor to the World Trade Center died in 2002 of wounds he sustained in the September 11 attack. 2013 tax forms 1040ez His income tax liability is forgiven for 2000, 2001, and 2002. 2013 tax forms 1040ez Amount of Tax Forgiven The IRS will forgive the decedent's income tax liability for all years eligible for tax forgiveness. 2013 tax forms 1040ez On a joint return, only the decedent's part of the joint income tax liability is eligible for forgiveness. 2013 tax forms 1040ez To figure the tax to be forgiven, use the following worksheets. 2013 tax forms 1040ez Use Worksheet A for any eligible year the decedent filed a return as single, married filing separately, head of household, or qualifying widow(er). 2013 tax forms 1040ez Use Worksheet B for any eligible year the decedent filed a joint return. 2013 tax forms 1040ez See the illustrated Worksheet B near the end of this publication. 2013 tax forms 1040ez Do not complete Worksheet A or B if the decedent was not required to file tax returns for the eligible tax years. 2013 tax forms 1040ez Instead, complete Worksheet C and file a return for the decedent's last tax year. 2013 tax forms 1040ez See Minimum Amount of Relief, later. 2013 tax forms 1040ez If you need assistance, call the IRS at 1–866–562–5227 Monday through Friday during the following times. 2013 tax forms 1040ez In English–7 a. 2013 tax forms 1040ez m. 2013 tax forms 1040ez to 10 p. 2013 tax forms 1040ez m. 2013 tax forms 1040ez local time. 2013 tax forms 1040ez In Spanish–8 a. 2013 tax forms 1040ez m. 2013 tax forms 1040ez to 9:30 p. 2013 tax forms 1040ez m. 2013 tax forms 1040ez local time. 2013 tax forms 1040ez Both spouses died. 2013 tax forms 1040ez   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. 2013 tax forms 1040ez Do this to determine if each spouse qualifies for the minimum relief of $10,000 (discussed later under Minimum Amount of Relief). 2013 tax forms 1040ez If you are certain that neither spouse's total forgiven tax liability for all eligible years is less than $10,000, skip Worksheet B. 2013 tax forms 1040ez However, attach a computation of the forgiven tax liability to the final income tax return or amended tax return for each eligible year. 2013 tax forms 1040ez 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. 2013 tax forms 1040ez Residents of community property states. 2013 tax forms 1040ez   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. 2013 tax forms 1040ez 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. 2013 tax forms 1040ez Worksheet B. 2013 tax forms 1040ez 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. 2013 tax forms 1040ez 1       2 Enter the decedent's taxable income. 2013 tax forms 1040ez Figure taxable income as if a separate return had been filed. 2013 tax forms 1040ez See the instructions. 2013 tax forms 1040ez 2       3 Enter the decedent's total tax. 2013 tax forms 1040ez See the instructions. 2013 tax forms 1040ez 3       4 Enter the total, if any, of the decedent's taxes not eligible for forgiveness. 2013 tax forms 1040ez See the instructions. 2013 tax forms 1040ez 4       5 Subtract line 4 from line 3. 2013 tax forms 1040ez 5       6 Enter the surviving spouse's taxable income. 2013 tax forms 1040ez Figure taxable income as if a separate return had been filed. 2013 tax forms 1040ez See the instructions. 2013 tax forms 1040ez 6       7 Enter the surviving spouse's total tax. 2013 tax forms 1040ez See the instructions. 2013 tax forms 1040ez 7       8 Enter the total, if any, of the surviving spouse's taxes listed in the instructions for line 4. 2013 tax forms 1040ez 8       9 Subtract line 8 from line 7. 2013 tax forms 1040ez 9       10 Add lines 5 and 9. 2013 tax forms 1040ez 10       11 Enter the total tax from the joint return. 2013 tax forms 1040ez See Table 1 on page 5 for the line number for years before 2002. 2013 tax forms 1040ez 11       12 Add lines 4 and 8. 2013 tax forms 1040ez 12       13 Subtract line 12 from line 11. 2013 tax forms 1040ez 13       14 Divide line 5 by line 10. 2013 tax forms 1040ez Enter the result as a decimal. 2013 tax forms 1040ez 14       15 Tax to be forgiven. 2013 tax forms 1040ez Multiply line 13 by line 14 and enter the result. 2013 tax forms 1040ez 15       Note. 2013 tax forms 1040ez 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. 2013 tax forms 1040ez 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. 2013 tax forms 1040ez 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. 2013 tax forms 1040ez The IRS will determine the amount to be refunded. 2013 tax forms 1040ez Worksheet B. 2013 tax forms 1040ez 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. 2013 tax forms 1040ez 1       2 Enter the decedent's taxable income. 2013 tax forms 1040ez Figure taxable income as if a separate return had been filed. 2013 tax forms 1040ez See the instructions. 2013 tax forms 1040ez 2       3 Enter the decedent's total tax. 2013 tax forms 1040ez See the instructions. 2013 tax forms 1040ez 3       4 Enter the total, if any, of the decedent's taxes not eligible for forgiveness. 2013 tax forms 1040ez See the instructions. 2013 tax forms 1040ez 4       5 Subtract line 4 from line 3. 2013 tax forms 1040ez 5       6 Enter the surviving spouse's taxable income. 2013 tax forms 1040ez Figure taxable income as if a separate return had been filed. 2013 tax forms 1040ez See the instructions. 2013 tax forms 1040ez 6       7 Enter the surviving spouse's total tax. 2013 tax forms 1040ez See the instructions. 2013 tax forms 1040ez 7       8 Enter the total, if any, of the surviving spouse's taxes listed in the instructions for line 4. 2013 tax forms 1040ez 8       9 Subtract line 8 from line 7. 2013 tax forms 1040ez 9       10 Add lines 5 and 9. 2013 tax forms 1040ez 10       11 Enter the total tax from the joint return. 2013 tax forms 1040ez See Table 1 on page 5 for the line number for years before 2002. 2013 tax forms 1040ez 11       12 Add lines 4 and 8. 2013 tax forms 1040ez 12       13 Subtract line 12 from line 11. 2013 tax forms 1040ez 13       14 Divide line 5 by line 10. 2013 tax forms 1040ez Enter the result as a decimal. 2013 tax forms 1040ez 14       15 Tax to be forgiven. 2013 tax forms 1040ez Multiply line 13 by line 14 and enter the result. 2013 tax forms 1040ez 15       Note. 2013 tax forms 1040ez 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. 2013 tax forms 1040ez 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. 2013 tax forms 1040ez 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. 2013 tax forms 1040ez The IRS will determine the amount to be refunded. 2013 tax forms 1040ez Instructions for Worksheet B Table 1. 2013 tax forms 1040ez Total Tax Line on Decedent's Return Note: Use this table to find the total tax line on the decedent's income tax return. 2013 tax forms 1040ez * 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. 2013 tax forms 1040ez ** File Form 4506 to get a transcript of the decedent's account. 2013 tax forms 1040ez Table 1. 2013 tax forms 1040ez Total Tax Line on Decedent's Return Note: Use this table to find the total tax line on the decedent's income tax return. 2013 tax forms 1040ez * 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. 2013 tax forms 1040ez ** File Form 4506 to get a transcript of the decedent's account. 2013 tax forms 1040ez Lines 2 and 6. 2013 tax forms 1040ez   Allocate income and deductions in the same manner they would have been allocated if the spouses had filed separate returns. 2013 tax forms 1040ez   Allocate wages and salaries to the spouse who performed the services and received the Form W-2. 2013 tax forms 1040ez Business and investment income (including capital gains) are generally allocated to the spouse who owned the business or investment that produced the income. 2013 tax forms 1040ez 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. 2013 tax forms 1040ez   Allocate business deductions to the owner of the business. 2013 tax forms 1040ez 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. 2013 tax forms 1040ez Lines 3 and 7. 2013 tax forms 1040ez   Figure the total tax as if a separate return had been filed. 2013 tax forms 1040ez 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. 2013 tax forms 1040ez 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. 2013 tax forms 1040ez   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. 2013 tax forms 1040ez If a credit would not have been allowed on a separate return, allocate the credit shown on the joint return between the spouses. 2013 tax forms 1040ez 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. 2013 tax forms 1040ez Line 4. 2013 tax forms 1040ez   Enter the total, if any, of the following taxes. 2013 tax forms 1040ez Self-employment tax. 2013 tax forms 1040ez Social security and Medicare tax on tip income not reported to employer. 2013 tax forms 1040ez Tax on excess contributions to IRAs, Coverdell education savings accounts (formerly Ed IRAs), or Archer MSAs (formerly medical savings accounts). 2013 tax forms 1040ez Tax on excess accumulation in qualified retirement plans. 2013 tax forms 1040ez Household employment taxes. 2013 tax forms 1040ez Uncollected social security and Medicare or RRTA tax on tips or group-term life insurance. 2013 tax forms 1040ez Tax on golden parachute payments. 2013 tax forms 1040ez Minimum Amount of Relief The minimum amount of relief is $10,000. 2013 tax forms 1040ez 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. 2013 tax forms 1040ez The IRS will refund the difference as explained under Refund of Taxes Paid. 2013 tax forms 1040ez Use Worksheet C to figure the additional tax payment. 2013 tax forms 1040ez But first complete Worksheet A or B, unless the decedent was not required to file tax returns for the eligible tax years. 2013 tax forms 1040ez Example 1. 2013 tax forms 1040ez An individual who died in the September 11 attacks had an income tax liability of $-0- for 2000 and $6,400 for 2001. 2013 tax forms 1040ez The $6,400 is eligible for forgiveness. 2013 tax forms 1040ez The IRS will forgive $6,400 and treat the difference between $10,000 and $6,400 ($3,600) as a tax payment for 2001. 2013 tax forms 1040ez Example 2. 2013 tax forms 1040ez A child who died in the September 11 attacks had no (-0-) income tax liability for 2000 or 2001. 2013 tax forms 1040ez The IRS will treat $10,000 as a tax payment for 2001. 2013 tax forms 1040ez Income received after date of death. 2013 tax forms 1040ez   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. 2013 tax forms 1040ez Examples are the final paycheck or dividends on stock owned by the decedent. 2013 tax forms 1040ez 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). 2013 tax forms 1040ez Nonqualifying income. 2013 tax forms 1040ez   The following income is not exempt from tax. 2013 tax forms 1040ez The tax on it is not eligible for forgiveness. 2013 tax forms 1040ez Deferred compensation that would have been payable if the death had occurred because of an event other than these attacks. 2013 tax forms 1040ez Amounts that would not have been payable but for an action taken after September 11, 2001. 2013 tax forms 1040ez The following are examples of nonqualifying income. 2013 tax forms 1040ez Amounts payable from a qualified retirement plan or IRA to the beneficiary or estate of the decedent. 2013 tax forms 1040ez 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. 2013 tax forms 1040ez 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. 2013 tax forms 1040ez Interest on savings bonds cashed by the beneficiary of the decedent. 2013 tax forms 1040ez If you are responsible for the estate of a decedent, see Publication 559. 2013 tax forms 1040ez Publication 559 discusses how to complete and file federal income tax returns and explains your responsibility to pay any taxes due. 2013 tax forms 1040ez Instructions for lines 2–9 of Worksheet C. 2013 tax forms 1040ez   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. 2013 tax forms 1040ez To figure the tax that would have been payable, you can use lines 2 through 9 of Worksheet C. 2013 tax forms 1040ez Or, if special requirements are met, you can use the alternative computation instead. 2013 tax forms 1040ez See Alternative computation, later. 2013 tax forms 1040ez   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. 2013 tax forms 1040ez Use Form 1041 to figure what the taxable income would be without including the exempt income. 2013 tax forms 1040ez 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)). 2013 tax forms 1040ez Alternative computation. 2013 tax forms 1040ez   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. 2013 tax forms 1040ez 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. 2013 tax forms 1040ez The estate claimed an income distribution deduction on line 18 (Form 1041). 2013 tax forms 1040ez Each beneficiary submits the information necessary to refigure the income tax payable on the exempt income received from the decedent's estate. 2013 tax forms 1040ez 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. 2013 tax forms 1040ez 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. 2013 tax forms 1040ez Complete the rest of Worksheet C to determine the additional payment allowed. 2013 tax forms 1040ez Worksheet C. 2013 tax forms 1040ez Amount Treated as Tax Payment for Decedent's Last Tax Year Caution: The decedent is entitled to minimum relief of $10,000. 2013 tax forms 1040ez Complete this worksheet only if the total tax forgiven for all eligible years is less than $10,000. 2013 tax forms 1040ez 1 Minimum relief amount. 2013 tax forms 1040ez Note: Before completing lines 2–9, see Instructions for lines 2–9 of Worksheet C. 2013 tax forms 1040ez 1 $10,000 2 Enter the taxable income from line 22 (Form 1041) 2       3 Enter the distribution deduction from line 18 (Form 1041) . 2013 tax forms 1040ez 3       4 Add lines 2 and 3. 2013 tax forms 1040ez 4       5 Enter exempt income received after death minus expenses allocable to exempt income. 2013 tax forms 1040ez (See Income received after date of death on page 5. 2013 tax forms 1040ez ) 5       6 Add lines 4 and 5. 2013 tax forms 1040ez 6       7 Figure the tax on line 6 using Schedule G (Form 1041). 2013 tax forms 1040ez 7       8 Figure the tax on line 4 using Schedule G (Form 1041). 2013 tax forms 1040ez 8       9 Tax on exempt income. 2013 tax forms 1040ez Subtract line 8 from line 7. 2013 tax forms 1040ez 9       10 Enter the total of columns (A)–(C) from line 5 of Worksheet A or line 15 of Worksheet B. 2013 tax forms 1040ez If the decedent was not required to file tax returns for the eligible tax years, enter -0-. 2013 tax forms 1040ez 10       11 Add lines 9 and 10. 2013 tax forms 1040ez 11   12 Additional payment allowed. 2013 tax forms 1040ez If line 11 is $10,000 or more, enter -0- and stop here. 2013 tax forms 1040ez No additional amount is allowed as a tax payment. 2013 tax forms 1040ez Otherwise, subtract line 11 from line 1 and enter the result. 2013 tax forms 1040ez 12   Note. 2013 tax forms 1040ez The amount on line 12 is allowed as a tax payment for the decedent's last tax year (usually 1995 or 2001). 2013 tax forms 1040ez 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. 2013 tax forms 1040ez If filing Form 1040, include the amount from line 12 above on the “Other payments” line of the form. 2013 tax forms 1040ez Write "Sec. 2013 tax forms 1040ez 692(d)(2) Payment" and the amount to the right of the entry space. 2013 tax forms 1040ez Also indicate whether a Form 1041 is being filed for the decedent's estate. 2013 tax forms 1040ez If filing Form 1040X, include the amount from line 12 above on Form 1040X on line 15, columns (B) and (C). 2013 tax forms 1040ez Write “Sec. 2013 tax forms 1040ez 692(d)(2) Payment” on the dotted line to the left of the entry space. 2013 tax forms 1040ez Worksheet C. 2013 tax forms 1040ez Amount Treated as Tax Payment for Decedent's Last Tax Year Caution: The decedent is entitled to minimum relief of $10,000. 2013 tax forms 1040ez Complete this worksheet only if the total tax forgiven for all eligible years is less than $10,000. 2013 tax forms 1040ez 1 Minimum relief amount. 2013 tax forms 1040ez Note: Before completing lines 2–9, see Instructions for lines 2–9 of Worksheet C. 2013 tax forms 1040ez 1 $10,000 2 Enter the taxable income from line 22 (Form 1041) 2       3 Enter the distribution deduction from line 18 (Form 1041) . 2013 tax forms 1040ez 3       4 Add lines 2 and 3. 2013 tax forms 1040ez 4       5 Enter exempt income received after death minus expenses allocable to exempt income. 2013 tax forms 1040ez (See Income received after date of death on page 5. 2013 tax forms 1040ez ) 5       6 Add lines 4 and 5. 2013 tax forms 1040ez 6       7 Figure the tax on line 6 using Schedule G (Form 1041). 2013 tax forms 1040ez 7       8 Figure the tax on line 4 using Schedule G (Form 1041). 2013 tax forms 1040ez 8       9 Tax on exempt income. 2013 tax forms 1040ez Subtract line 8 from line 7. 2013 tax forms 1040ez 9       10 Enter the total of columns (A)–(C) from line 5 of Worksheet A or line 15 of Worksheet B. 2013 tax forms 1040ez If the decedent was not required to file tax returns for the eligible tax years, enter -0-. 2013 tax forms 1040ez 10       11 Add lines 9 and 10. 2013 tax forms 1040ez 11   12 Additional payment allowed. 2013 tax forms 1040ez If line 11 is $10,000 or more, enter -0- and stop here. 2013 tax forms 1040ez No additional amount is allowed as a tax payment. 2013 tax forms 1040ez Otherwise, subtract line 11 from line 1 and enter the result. 2013 tax forms 1040ez 12   Note. 2013 tax forms 1040ez The amount on line 12 is allowed as a tax payment for the decedent's last tax year (usually 1995 or 2001). 2013 tax forms 1040ez 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. 2013 tax forms 1040ez If filing Form 1040, include the amount from line 12 above on the “Other payments” line of the form. 2013 tax forms 1040ez Write "Sec. 2013 tax forms 1040ez 692(d)(2) Payment" and the amount to the right of the entry space. 2013 tax forms 1040ez Also indicate whether a Form 1041 is being filed for the decedent's estate. 2013 tax forms 1040ez If filing Form 1040X, include the amount from line 12 above on Form 1040X on line 15, columns (B) and (C). 2013 tax forms 1040ez Write “Sec. 2013 tax forms 1040ez 692(d)(2) Payment” on the dotted line to the left of the entry space. 2013 tax forms 1040ez Worksheet D. 2013 tax forms 1040ez 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. 2013 tax forms 1040ez (See Income received after date of death on page 5. 2013 tax forms 1040ez ) 2   3 Add lines 1 and 2 3   4 Figure the tax on line 3 using Schedule G (Form 1041). 2013 tax forms 1040ez 4   5 Figure the tax on line 1 using Schedule G (Form 1041). 2013 tax forms 1040ez 5   6 Estate's tax on exempt income. 2013 tax forms 1040ez Subtract line 5 from line 4 6   7 Beneficiaries' tax on exempt income. 2013 tax forms 1040ez Figure the total tax that would have been payable by all beneficiaries. 2013 tax forms 1040ez Do this by including in each beneficiary's gross income the exempt income received from the decedent's estate and refiguring the income tax. 2013 tax forms 1040ez Add the amounts by which each beneficiary's income tax is increased. 2013 tax forms 1040ez 7   8 Add lines 6 and 7. 2013 tax forms 1040ez Enter this amount on line 9 of Worksheet C. 2013 tax forms 1040ez 8   Worksheet D. 2013 tax forms 1040ez 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. 2013 tax forms 1040ez (See Income received after date of death on page 5. 2013 tax forms 1040ez ) 2   3 Add lines 1 and 2 3   4 Figure the tax on line 3 using Schedule G (Form 1041). 2013 tax forms 1040ez 4   5 Figure the tax on line 1 using Schedule G (Form 1041). 2013 tax forms 1040ez 5   6 Estate's tax on exempt income. 2013 tax forms 1040ez Subtract line 5 from line 4 6   7 Beneficiaries' tax on exempt income. 2013 tax forms 1040ez Figure the total tax that would have been payable by all beneficiaries. 2013 tax forms 1040ez Do this by including in each beneficiary's gross income the exempt income received from the decedent's estate and refiguring the income tax. 2013 tax forms 1040ez Add the amounts by which each beneficiary's income tax is increased. 2013 tax forms 1040ez 7   8 Add lines 6 and 7. 2013 tax forms 1040ez Enter this amount on line 9 of Worksheet C. 2013 tax forms 1040ez 8   Refund of Taxes Paid The IRS will refund the following forgiven income tax liabilities. 2013 tax forms 1040ez Income tax liabilities that have been paid. 2013 tax forms 1040ez Income tax liabilities treated as paid because the total tax liability for all years eligible for tax forgiveness is less than $10,000. 2013 tax forms 1040ez See Minimum Amount of Relief, earlier. 2013 tax forms 1040ez Example 1. 2013 tax forms 1040ez A man who died in the September 11 attacks had an income tax liability of $7,500 for 2000 and $6,500 for 2001. 2013 tax forms 1040ez The total, $14,000, is eligible for tax forgiveness. 2013 tax forms 1040ez However, he paid only $13,000 of that amount. 2013 tax forms 1040ez The IRS will refund the $13,000 paid. 2013 tax forms 1040ez Example 2. 2013 tax forms 1040ez A child who died in the September 11 attacks had no income tax liability for 2000 or 2001. 2013 tax forms 1040ez The child qualifies for the minimum relief of $10,000. 2013 tax forms 1040ez The $10,000 is treated as a tax payment for 2001 and will be refunded. 2013 tax forms 1040ez Period for filing a claim for credit or refund. 2013 tax forms 1040ez   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. 2013 tax forms 1040ez 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. 2013 tax forms 1040ez 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. 2013 tax forms 1040ez Extension of time for victims of Oklahoma City attack. 2013 tax forms 1040ez   The period described above has been extended for victims of the Oklahoma City attack. 2013 tax forms 1040ez Survivors and personal representatives of these victims have until January 22, 2003, to file an original or amended return. 2013 tax forms 1040ez How To Claim Tax Forgiveness Use the following procedures to claim income tax forgiveness. 2013 tax forms 1040ez 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. 2013 tax forms 1040ez Return required but not yet filed. 2013 tax forms 1040ez   File Form 1040 if the decedent was a U. 2013 tax forms 1040ez S. 2013 tax forms 1040ez citizen or resident. 2013 tax forms 1040ez File Form 1040NR if the decedent was a nonresident alien. 2013 tax forms 1040ez A nonresident alien is someone who is not a U. 2013 tax forms 1040ez S. 2013 tax forms 1040ez citizen or resident. 2013 tax forms 1040ez Return required and already filed. 2013 tax forms 1040ez   File a separate Form 1040X for each year you are claiming tax relief. 2013 tax forms 1040ez Return not required and not filed. 2013 tax forms 1040ez   File Form 1040 only for the year of death if the decedent was a U. 2013 tax forms 1040ez S. 2013 tax forms 1040ez citizen or resident. 2013 tax forms 1040ez File Form 1040NR if the decedent was a nonresident alien. 2013 tax forms 1040ez Return not required but already filed. 2013 tax forms 1040ez   File Form 1040X only for the year of death. 2013 tax forms 1040ez How to complete the returns. 2013 tax forms 1040ez   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. 2013 tax forms 1040ez Attach to each return a computation of the income tax to be forgiven or a copy of Worksheet A or B. 2013 tax forms 1040ez If filing Form 1040 or Form 1040NR, also attach any Forms W–2. 2013 tax forms 1040ez 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. 2013 tax forms 1040ez Also, please write one of the following across the top of page 1 of each return. 2013 tax forms 1040ez KITA—Oklahoma City KITA—9/11 KITA—Anthrax “KITA” means “killed in terrorist attack. 2013 tax forms 1040ez ” 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. 2013 tax forms 1040ez If you need a copy, use Form 4506. 2013 tax forms 1040ez The IRS will provide a free copy of the tax return if you write “DISASTER” in the top margin of Form 4506. 2013 tax forms 1040ez Attach Letters Testamentary or other evidence to establish that you are authorized to act for the decedent's estate. 2013 tax forms 1040ez Send Form 4506 to the address shown in the form instructions. 2013 tax forms 1040ez Taxpayer identification number. 2013 tax forms 1040ez   A taxpayer identification number must be furnished on the decedent's returns. 2013 tax forms 1040ez This is usually the decedent's social security number (SSN). 2013 tax forms 1040ez However, a nonresident alien who is not eligible to get an SSN should have an individual taxpayer identification number (ITIN). 2013 tax forms 1040ez If the decedent was a nonresident alien, had neither an SSN nor an ITIN, and was not required to file a U. 2013 tax forms 1040ez S. 2013 tax forms 1040ez income tax return for any tax year, do not apply for an ITIN. 2013 tax forms 1040ez You may claim a refund by filing Form 1040NR without an SSN or ITIN. 2013 tax forms 1040ez Necessary Documents Please attach the following documents to the return or amended return. 2013 tax forms 1040ez Proof of death. 2013 tax forms 1040ez   Attach a copy of the death certificate. 2013 tax forms 1040ez If the Department of Defense issued DD Form 1300, Report of Casualty, you can attach that form instead of the death certificate. 2013 tax forms 1040ez Form 1310. 2013 tax forms 1040ez   You must send Form 1310 with all returns and claims for refund, unless either of the following applies. 2013 tax forms 1040ez You are a surviving spouse filing an original or amended joint return with the decedent. 2013 tax forms 1040ez 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. 2013 tax forms 1040ez A personal representative is an executor or administrator of a decedent's estate, as certified or appointed by the court. 2013 tax forms 1040ez A copy of the decedent's will cannot be accepted as evidence that you are the personal representative. 2013 tax forms 1040ez      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. 2013 tax forms 1040ez Include a statement saying an amended return will be filed as soon as the necessary tax information is available. 2013 tax forms 1040ez Where To File The IRS has set up a special office for processing returns and claims for tax forgiveness. 2013 tax forms 1040ez Use one of the addresses shown below. 2013 tax forms 1040ez Where you file the returns or claims depends on whether you use the U. 2013 tax forms 1040ez S. 2013 tax forms 1040ez Postal Service or a private delivery service. 2013 tax forms 1040ez Please do not send these returns or claims to any of the addresses shown in the tax form instructions. 2013 tax forms 1040ez U. 2013 tax forms 1040ez S. 2013 tax forms 1040ez Postal Service. 2013 tax forms 1040ez   If you use the U. 2013 tax forms 1040ez S. 2013 tax forms 1040ez Postal Service, file these returns and claims at the following address. 2013 tax forms 1040ez Internal Revenue Service P. 2013 tax forms 1040ez O. 2013 tax forms 1040ez Box 4053 Woburn, MA 01888 Private delivery service. 2013 tax forms 1040ez   Private delivery services cannot deliver items to P. 2013 tax forms 1040ez O. 2013 tax forms 1040ez boxes. 2013 tax forms 1040ez If you use a private delivery service, file these returns and claims at the following address. 2013 tax forms 1040ez Internal Revenue Service Stop 661 310 Lowell St. 2013 tax forms 1040ez Andover, MA 01810 Designated private delivery services. 2013 tax forms 1040ez   You can use the following private delivery services to file these returns and claims. 2013 tax forms 1040ez Airborne Express (Airborne): Overnight Air Express Service, Next Afternoon Service, and Second Day Service. 2013 tax forms 1040ez DHL Worldwide Express (DHL): DHL “Same Day” Service, and DHL USA Overnight. 2013 tax forms 1040ez Federal Express (FedEx): FedEx Priority Overnight, FedEx Standard Overnight, and FedEx 2Day. 2013 tax forms 1040ez United Parcel Service (UPS): UPS Next Day Air, UPS Next Day Air Saver, UPS 2nd Day Air, UPS 2nd Day Air A. 2013 tax forms 1040ez M. 2013 tax forms 1040ez , UPS Worldwide Express Plus, and UPS Worldwide Express. 2013 tax forms 1040ez The private delivery service can tell you how to get written proof of the mailing date. 2013 tax forms 1040ez Payments to Survivors The following section discusses the tax treatment of certain amounts received by survivors. 2013 tax forms 1040ez September 11th Victim Compensation Fund of 2001 Payments from the September 11th Victim Compensation Fund of 2001 are not included in income. 2013 tax forms 1040ez Qualified Disaster Relief Payments Qualified disaster relief payments are not included in income. 2013 tax forms 1040ez These payments are not subject to income tax, self-employment tax, or employment taxes (social security, Medicare, and federal unemployment taxes). 2013 tax forms 1040ez No withholding applies to these payments. 2013 tax forms 1040ez Qualified disaster relief payments include payments you receive (regardless of the source) after September 10, 2001, for the following expenses. 2013 tax forms 1040ez Reasonable and necessary personal, family, living, or funeral expenses incurred as a result of a terrorist attack. 2013 tax forms 1040ez Reasonable and necessary expenses incurred for the repair or rehabilitation of a personal residence due to a terrorist attack. 2013 tax forms 1040ez (A personal residence can be a rented residence or one you own. 2013 tax forms 1040ez ) Reasonable and necessary expenses incurred for the repair or replacement of the contents of a personal residence due to a terrorist attack. 2013 tax forms 1040ez Qualified disaster relief payments also include the following. 2013 tax forms 1040ez 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. 2013 tax forms 1040ez Amounts paid by a federal, state, or local government in connection with a terrorist attack to those affected by the attack. 2013 tax forms 1040ez 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. 2013 tax forms 1040ez 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. 2013 tax forms 1040ez 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. 2013 tax forms 1040ez 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. 2013 tax forms 1040ez 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. 2013 tax forms 1040ez 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. 2013 tax forms 1040ez For information on the period for filing Form 1040X, see Period for filing claim for credit or refund earlier under Refund of Taxes Paid. 2013 tax forms 1040ez If that period has expired, you are granted an extension. 2013 tax forms 1040ez You have until January 22, 2003, to file Form 1040X to exclude the death benefits. 2013 tax forms 1040ez On top of page 1 of Form 1040X, write “Extension of Limitations Under PL 107–134, sec. 2013 tax forms 1040ez 102(b)(2). 2013 tax forms 1040ez ” 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. 2013 tax forms 1040ez The lender is not required to report the canceled debt on Form 1099–C, Cancellation of Debt. 2013 tax forms 1040ez 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. 2013 tax forms 1040ez Bureau of Justice Assistance payments. 2013 tax forms 1040ez   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. 2013 tax forms 1040ez Government plan annuity. 2013 tax forms 1040ez   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. 2013 tax forms 1040ez This exclusion applies to the amount of the annuity based on the officer's service as a public safety officer. 2013 tax forms 1040ez For this purpose, the term public safety officer includes police and law enforcement officers, firefighters, and rescue squad and ambulance crews. 2013 tax forms 1040ez More information. 2013 tax forms 1040ez   For more information, see Publication 559. 2013 tax forms 1040ez Postponed Tax Deadlines The IRS may postpone for up to 1 year certain tax deadlines of taxpayers who are affected by a terrorist attack. 2013 tax forms 1040ez 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. 2013 tax forms 1040ez 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). 2013 tax forms 1040ez Affected taxpayers. 2013 tax forms 1040ez   If the IRS postpones a tax deadline, the following taxpayers are eligible for the postponement. 2013 tax forms 1040ez Any individual whose main home is located in a covered area (defined later). 2013 tax forms 1040ez Any business entity or sole proprietor whose principal place of business is located in a covered area. 2013 tax forms 1040ez Any individual, business entity, or sole proprietor whose records needed to meet a postponed deadline are maintained in a covered area. 2013 tax forms 1040ez The main home or principal place of business does not have to be located in the covered area. 2013 tax forms 1040ez Any estate or trust whose tax records necessary to meet a postponed tax deadline are maintained in a covered area. 2013 tax forms 1040ez Any individual who is a relief worker affiliated with a recognized government or philanthropic organization and who is assisting in a covered area. 2013 tax forms 1040ez The spouse on a joint return with a taxpayer who is eligible for postponements. 2013 tax forms 1040ez Any other person determined by the IRS to be affected by a terrorist attack. 2013 tax forms 1040ez Covered area. 2013 tax forms 1040ez   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. 2013 tax forms 1040ez Abatement of interest. 2013 tax forms 1040ez   The IRS may abate (forgive) the interest on any underpaid income tax for the length of any postponement. 2013 tax forms 1040ez 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. 2013 tax forms 1040ez You must make this choice to deduct your loss on your 2000 return by the later of the following dates. 2013 tax forms 1040ez The due date (without extensions) for filing your 2001 income tax return (April 15, 2002, if you are a calendar year taxpayer). 2013 tax forms 1040ez The due date (with extensions) for the 2000 return. 2013 tax forms 1040ez For more information about disaster area losses, see Publication 547. 2013 tax forms 1040ez 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. 2013 tax forms 1040ez The estate tax is computed using a new rate schedule on page 25 of the November 2001 revision of the instructions for Form 706. 2013 tax forms 1040ez The estate tax is reduced by credits against the estate tax, including the unified credit and the state death tax credit. 2013 tax forms 1040ez These credits may reduce or eliminate the estate tax due. 2013 tax forms 1040ez 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. 2013 tax forms 1040ez Recovery from the September 11th Victim Compensation Fund. 2013 tax forms 1040ez   The value of claims for a decedent's pain and suffering is normally included in the gross estate. 2013 tax forms 1040ez 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. 2013 tax forms 1040ez Thus, there are no federal estate tax consequences if an estate or beneficiary receives a recovery from this fund. 2013 tax forms 1040ez Which estates must file a return. 2013 tax forms 1040ez   For decedents dying in 2001, Form 706 must be filed by the executor for the estate of every U. 2013 tax forms 1040ez S. 2013 tax forms 1040ez citizen or resident whose gross estate, plus adjusted taxable gifts and specific exemption, is more than $675,000. 2013 tax forms 1040ez Form 706 must be filed within 9 months after the date of decedent's death unless you receive an extension of time to file. 2013 tax forms 1040ez Use Form 4768, Application for Extension of Time To File a Return and/or Pay U. 2013 tax forms 1040ez S. 2013 tax forms 1040ez Estate (and Generation-Skipping Transfer) Taxes, to apply for an extension. 2013 tax forms 1040ez Where to file. 2013 tax forms 1040ez   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. 2013 tax forms 1040ez Internal Revenue Service E & G Department/Stop 824T 201 W. 2013 tax forms 1040ez Rivercenter Blvd. 2013 tax forms 1040ez Covington, KY 41011 More information. 2013 tax forms 1040ez   For more information on the federal estate tax, see the instructions for Form 706. 2013 tax forms 1040ez 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. 2013 tax forms 1040ez 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. 2013 tax forms 1040ez However, this tax will not apply to transactions entered into from February 22, 2002, to July 1, 2002, if certain requirements are met. 2013 tax forms 1040ez For information about these requirements, see Internal Revenue Code section 5891. 2013 tax forms 1040ez Worksheet B Illustrated. 2013 tax forms 1040ez 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. 2013 tax forms 1040ez 1 2000 2001   2 Enter the decedent's taxable income. 2013 tax forms 1040ez Figure taxable income as if a separate return had been filed. 2013 tax forms 1040ez See the instructions. 2013 tax forms 1040ez 2 $17,259 $14,295   3 Enter the decedent's total tax. 2013 tax forms 1040ez See the instructions. 2013 tax forms 1040ez 3 6,123 5,250   4 Enter the total, if any, of the decedent's taxes not eligible for forgiveness. 2013 tax forms 1040ez See the instructions. 2013 tax forms 1040ez 4 3,532 3,109   5 Subtract line 4 from line 3. 2013 tax forms 1040ez 5 2,591 2,141   6 Enter the surviving spouse's taxable income. 2013 tax forms 1040ez Figure taxable income as if a separate return had been filed. 2013 tax forms 1040ez See the instructions for line 2. 2013 tax forms 1040ez 6 29,025 29,850   7 Enter the surviving spouse's total tax. 2013 tax forms 1040ez See the instructions. 2013 tax forms 1040ez 7 5,277 5,391   8 Enter the total, if any, of the surviving spouse's taxes listed in the instructions for line 4. 2013 tax forms 1040ez 8 0 0   9 Subtract line 8 from line 7. 2013 tax forms 1040ez 9 5,277 5,391   10 Add lines 5 and 9. 2013 tax forms 1040ez 10 7,868 7,532   11 Enter the total tax from the joint return. 2013 tax forms 1040ez See Table 1 on page 5 for the line number for years before 2002. 2013 tax forms 1040ez 11 10,789 9,728   12 Add lines 4 and 8. 2013 tax forms 1040ez 12 3,532 3,109   13 Subtract line 12 from line 11. 2013 tax forms 1040ez 13 7,257 6,619   14 Divide line 5 by line 10. 2013 tax forms 1040ez Enter the result as a decimal. 2013 tax forms 1040ez 14 . 2013 tax forms 1040ez 329 . 2013 tax forms 1040ez 284   15 Tax to be forgiven. 2013 tax forms 1040ez Multiply line 13 by line 14 and enter the result. 2013 tax forms 1040ez 15 $2,388 $1,880   Note. 2013 tax forms 1040ez 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. 2013 tax forms 1040ez 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. 2013 tax forms 1040ez 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. 2013 tax forms 1040ez The IRS will determine the amount to be refunded. 2013 tax forms 1040ez Worksheet B Illustrated. 2013 tax forms 1040ez 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. 2013 tax forms 1040ez 1 2000 2001   2 Enter the decedent's taxable income. 2013 tax forms 1040ez Figure taxable income as if a separate return had been filed. 2013 tax forms 1040ez See the instructions. 2013 tax forms 1040ez 2 $17,259 $14,295   3 Enter the decedent's total tax. 2013 tax forms 1040ez See the instructions. 2013 tax forms 1040ez 3 6,123 5,250   4 Enter the total, if any, of the decedent's taxes not eligible for forgiveness. 2013 tax forms 1040ez See the instructions. 2013 tax forms 1040ez 4 3,532 3,109   5 Subtract line 4 from line 3. 2013 tax forms 1040ez 5 2,591 2,141   6 Enter the surviving spouse's taxable income. 2013 tax forms 1040ez Figure taxable income as if a separate return had been filed. 2013 tax forms 1040ez See the instructions for line 2. 2013 tax forms 1040ez 6 29,025 29,850   7 Enter the surviving spouse's total tax. 2013 tax forms 1040ez See the instructions. 2013 tax forms 1040ez 7 5,277 5,391   8 Enter the total, if any, of the surviving spouse's taxes listed in the instructions for line 4. 2013 tax forms 1040ez 8 0 0   9 Subtract line 8 from line 7. 2013 tax forms 1040ez 9 5,277 5,391   10 Add lines 5 and 9. 2013 tax forms 1040ez 10 7,868 7,532   11 Enter the total tax from the joint return. 2013 tax forms 1040ez See Table 1 on page 5 for the line number for years before 2002. 2013 tax forms 1040ez 11 10,789 9,728   12 Add lines 4 and 8. 2013 tax forms 1040ez 12 3,532 3,109   13 Subtract line 12 from line 11. 2013 tax forms 1040ez 13 7,257 6,619   14 Divide line 5 by line 10. 2013 tax forms 1040ez Enter the result as a decimal. 2013 tax forms 1040ez 14 . 2013 tax forms 1040ez 329 . 2013 tax forms 1040ez 284   15 Tax to be forgiven. 2013 tax forms 1040ez Multiply line 13 by line 14 and enter the result. 2013 tax forms 1040ez 15 $2,388 $1,880   Note. 2013 tax forms 1040ez 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. 2013 tax forms 1040ez 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. 2013 tax forms 1040ez 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. 2013 tax forms 1040ez The IRS will determine the amount to be refunded. 2013 tax forms 1040ez Illustrated Worksheets B and C A wife lost her husband in the September 11 attack on the World Trade Center. 2013 tax forms 1040ez They filed a joint return for 2000 and the wife chose to file a joint return as a surviving spouse for 2001. 2013 tax forms 1040ez The returns for 2000 and 2001 showed the following income, deductions, and tax liabilities. 2013 tax forms 1040ez After the husband died, his estate received income of $4,000. 2013 tax forms 1040ez Of that amount, $1,000 is net profit from Schedule C received before the end of 2001. 2013 tax forms 1040ez This net profit is exempt from income tax as explained earlier under Income received after date of death. 2013 tax forms 1040ez The wife files Form 1041 because the gross income of the estate for the tax year ($3,000) is $600 or more. 2013 tax forms 1040ez To determine how much of the husband's tax liability for 2000 and 2001 is to be forgiven, the wife completes Worksheet B. 2013 tax forms 1040ez She also completes Worksheet C because the forgiven tax liabilities for 2000 and 2001 (line 15 of Worksheet B) total less than $10,000. 2013 tax forms 1040ez To claim tax relief for 2000, the wife files Form 1040X and attaches a copy of Worksheet B. 2013 tax forms 1040ez To claim tax relief for 2001, she files Form 1040 and attaches copies of Worksheets B and C. 2013 tax forms 1040ez   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. 2013 tax forms 1040ez Amount Treated as Tax Payment for Decedent's Last Tax Year Caution: The decedent is entitled to minimum relief of $10,000. 2013 tax forms 1040ez Complete this worksheet only if the total tax forgiven for all eligible years is less than $10,000. 2013 tax forms 1040ez 1 Minimum relief amount. 2013 tax forms 1040ez Note: Before completing lines 2–9, see Instructions for lines 2–9 of Worksheet C. 2013 tax forms 1040ez 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) . 2013 tax forms 1040ez 3 0     4 Add lines 2 and 3. 2013 tax forms 1040ez 4 2,400     5 Enter exempt income received after death minus expenses allocable to exempt income. 2013 tax forms 1040ez (See Income received after date of death on page 5. 2013 tax forms 1040ez ) 5 1,000     6 Add lines 4 and 5. 2013 tax forms 1040ez 6 3,400     7 Figure the tax on line 6 using Schedule G (Form 1041). 2013 tax forms 1040ez 7 710     8 Figure the tax on line 4 using Schedule G (Form 1041). 2013 tax forms 1040ez 8 435     9 Tax on exempt income. 2013 tax forms 1040ez Subtract line 8 from line 7. 2013 tax forms 1040ez 9 275     10 Enter the total of columns (A)–(C) from line 5 of Worksheet A or line 15 of Worksheet B. 2013 tax forms 1040ez If the decedent was not required to file tax returns for the eligible tax years, enter -0-. 2013 tax forms 1040ez 10 4,268     11 Add lines 9 and 10. 2013 tax forms 1040ez 11 $4,543 12 Additional payment allowed. 2013 tax forms 1040ez If line 11 is $10,000 or more, enter -0- and stop here. 2013 tax forms 1040ez No additional amount is allowed as a tax payment. 2013 tax forms 1040ez Otherwise, subtract line 11 from line 1 and enter the result. 2013 tax forms 1040ez 12 $5,457 Note. 2013 tax forms 1040ez The amount on line 12 is allowed as a tax payment for the decedent's last tax year (usually 1995 or 2001). 2013 tax forms 1040ez 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. 2013 tax forms 1040ez If filing Form 1040, include the amount from line 12 above on the “Other payments” line of the form. 2013 tax forms 1040ez Write "Sec. 2013 tax forms 1040ez 692(d)(2) Payment" and the amount to the right of the entry space. 2013 tax forms 1040ez Also indicate whether a Form 1041 is being filed for the decedent's estate. 2013 tax forms 1040ez If filing Form 1040X, include the amount from line 12 above on Form 1040X on line 15, columns (B) and (C). 2013 tax forms 1040ez Write “Sec. 2013 tax forms 1040ez 692(d)(2) Payment” on the dotted line to the left of the entry space. 2013 tax forms 1040ez Worksheet C Illustrated. 2013 tax forms 1040ez Amount Treated as Tax Payment for Decedent's Last Tax Year Caution: The decedent is entitled to minimum relief of $10,000. 2013 tax forms 1040ez Complete this worksheet only if the total tax forgiven for all eligible years is less than $10,000. 2013 tax forms 1040ez 1 Minimum relief amount. 2013 tax forms 1040ez Note: Before completing lines 2–9, see Instructions for lines 2–9 of Worksheet C. 2013 tax forms 1040ez 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) . 2013 tax forms 1040ez 3 0     4 Add lines 2 and 3. 2013 tax forms 1040ez 4 2,400     5 Enter exempt income received after death minus expenses allocable to exempt income. 2013 tax forms 1040ez (See Income received after date of death on page 5. 2013 tax forms 1040ez ) 5 1,000     6 Add lines 4 and 5. 2013 tax forms 1040ez 6 3,400     7 Figure the tax on line 6 using Schedule G (Form 1041). 2013 tax forms 1040ez 7 710     8 Figure the tax on line 4 using Schedule G (Form 1041). 2013 tax forms 1040ez 8 435     9 Tax on exempt income. 2013 tax forms 1040ez Subtract line 8 from line 7. 2013 tax forms 1040ez 9 275     10 Enter the total of columns (A)–(C) from line 5 of Worksheet A or line 15 of Worksheet B. 2013 tax forms 1040ez If the decedent was not required to file tax returns for the eligible tax years, enter -0-. 2013 tax forms 1040ez 10 4,268     11 Add lines 9 and 10. 2013 tax forms 1040ez 11 $4,543 12 Additional payment allowed. 2013 tax forms 1040ez If line 11 is $10,000 or more, enter -0- and stop here. 2013 tax forms 1040ez No additional amount is allowed as a tax payment. 2013 tax forms 1040ez Otherwise, subtract line 11 from line 1 and enter the result. 2013 tax forms 1040ez 12 $5,457 Note. 2013 tax forms 1040ez The amount on line 12 is allowed as a tax payment for the decedent's last tax year (usually 1995 or 2001). 2013 tax forms 1040ez 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. 2013 tax forms 1040ez If filing Form 1040, include the amount from line 12 above on the “Other payments” line of the form. 2013 tax forms 1040ez Write "Sec. 2013 tax forms 1040ez 692(d)(2) Payment" and the amount to the right of the entry space. 2013 tax forms 1040ez Also indicate whether a Form 1041 is being filed for the decedent's estate. 2013 tax forms 1040ez If filing Form 1040X, include the amount from line 12 above on Form 1040X on line 15, columns (B) and (C). 2013 tax forms 1040ez Write “Sec. 2013 tax forms 1040ez 692(d)(2) Payment” on the dotted line to the left of the entry space. 2013 tax forms 1040ez Additional Worksheets The following additional worksheets are provided for your convenience. 2013 tax forms 1040ez Worksheet A. 2013 tax forms 1040ez 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. 2013 tax forms 1040ez 1       2 Enter the total tax from the decedent's income tax return. 2013 tax forms 1040ez See Table 1 on page 5 for the line number for years before 2002. 2013 tax forms 1040ez 2       3 Enter the following taxes, if any, shown on the decedent's income tax return. 2013 tax forms 1040ez (These taxes are not eligible for forgiveness. 2013 tax forms 1040ez )           a Self-employment tax. 2013 tax forms 1040ez 3a         b Social security and Medicare tax on tip income not reported to employer. 2013 tax forms 1040ez 3b         c Tax on excess contributions to IRAs, Coverdell education savings accounts (formerly Ed IRAs), or Archer MSAs (formerly medical savings accounts). 2013 tax forms 1040ez 3c         d Tax on excess accumulation in qualified retirement plans. 2013 tax forms 1040ez 3d         e Household employment taxes. 2013 tax forms 1040ez 3e         f Uncollected social security and Medicare or RRTA tax on tips or group-term life insurance. 2013 tax forms 1040ez 3f         g Tax on golden parachute payments. 2013 tax forms 1040ez 3g       4 Add lines 3a through 3g. 2013 tax forms 1040ez 4       5 Tax to be forgiven. 2013 tax forms 1040ez Subtract line 4 from line 2. 2013 tax forms 1040ez 5       Note. 2013 tax forms 1040ez 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. 2013 tax forms 1040ez 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. 2013 tax forms 1040ez 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. 2013 tax forms 1040ez The IRS will determine the amount to be refunded. 2013 tax forms 1040ez Worksheet A. 2013 tax forms 1040ez 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. 2013 tax forms 1040ez 1       2 Enter the total tax from the decedent's income tax return. 2013 tax forms 1040ez See Table 1 on page 5 for the line number for years before 2002. 2013 tax forms 1040ez 2       3 Enter the following taxes, if any, shown on the decedent's income tax return. 2013 tax forms 1040ez (These taxes are not eligible for forgiveness. 2013 tax forms 1040ez )           a Self-employment tax. 2013 tax forms 1040ez 3a         b Social security and Medicare tax on tip income not reported to employer. 2013 tax forms 1040ez 3b         c Tax on excess contributions to IRAs, Coverdell education savings accounts (formerly Ed IRAs), or Archer MSAs (formerly medical savings accounts). 2013 tax forms 1040ez 3c         d Tax on excess accumulation in qualified retirement plans. 2013 tax forms 1040ez 3d         e Household employment taxes. 2013 tax forms 1040ez 3e         f Uncollected social security and Medicare or RRTA tax on tips or group-term life insurance. 2013 tax forms 1040ez 3f         g Tax on golden parachute payments. 2013 tax forms 1040ez 3g       4 Add lines 3a through 3g. 2013 tax forms 1040ez 4       5 Tax to be forgiven. 2013 tax forms 1040ez Subtract line 4 from line 2. 2013 tax forms 1040ez 5       Note. 2013 tax forms 1040ez 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. 2013 tax forms 1040ez 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. 2013 tax forms 1040ez 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. 2013 tax forms 1040ez The IRS will determine the amount to be refunded. 2013 tax forms 1040ez Worksheet B. 2013 tax forms 1040ez 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. 2013 tax forms 1040ez 1       2 Enter the decedent's taxable income. 2013 tax forms 1040ez Figure taxable income as if a separate return had been filed. 2013 tax forms 1040ez See the instructions. 2013 tax forms 1040ez 2       3 Enter the decedent's total tax. 2013 tax forms 1040ez See the instructions. 2013 tax forms 1040ez 3       4 Enter the total, if any, of the decedent's taxes not eligible for forgiveness. 2013 tax forms 1040ez See the instructions. 2013 tax forms 1040ez 4       5 Subtract line 4 from line 3. 2013 tax forms 1040ez 5       6 Enter the surviving spouse's taxable income. 2013 tax forms 1040ez Figure taxable income as if a separate return had been filed. 2013 tax forms 1040ez See the instructions. 2013 tax forms 1040ez 6       7 Enter the surviving spouse's total tax. 2013 tax forms 1040ez See the instructions. 2013 tax forms 1040ez 7       8 Enter the total, if any, of the surviving spouse's taxes listed in the instructions for line 4. 2013 tax forms 1040ez 8       9 Subtract line 8 from line 7. 2013 tax forms 1040ez 9       10 Add lines 5 and 9. 2013 tax forms 1040ez 10       11 Enter the total tax from the joint return. 2013 tax forms 1040ez See Table 1 on page 5 for the line number for years before 2002. 2013 tax forms 1040ez 11       12 Add lines 4 and 8. 2013 tax forms 1040ez 12       13 Subtract line 12 from line 11. 2013 tax forms 1040ez 13       14 Divide line 5 by line 10. 2013 tax forms 1040ez Enter the result as a decimal. 2013 tax forms 1040ez 14       15 Tax to be forgiven. 2013 tax forms 1040ez Multiply line 13 by line 14 and enter the result. 2013 tax forms 1040ez 15       Note. 2013 tax forms 1040ez 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. 2013 tax forms 1040ez 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. 2013 tax forms 1040ez 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. 2013 tax forms 1040ez The IRS will determine the amount to be refunded. 2013 tax forms 1040ez Worksheet B. 2013 tax forms 1040ez 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. 2013 tax forms 1040ez 1       2 Enter the decedent's taxable income. 2013 tax forms 1040ez Figure taxable income as if a separate return had been filed. 2013 tax forms 1040ez See the instructions. 2013 tax forms 1040ez 2       3 Enter the decedent's total tax. 2013 tax forms 1040ez See the instructions. 2013 tax forms 1040ez 3       4 Enter the total, if any, of the decedent's taxes not eligible for forgiveness. 2013 tax forms 1040ez See the instructions. 2013 tax forms 1040ez 4       5 Subtract line 4 from line 3. 2013 tax forms 1040ez 5       6 Enter the surviving spouse's taxable income. 2013 tax forms 1040ez Figure taxable income as if a separate return had been filed. 2013 tax forms 1040ez See the instructions. 2013 tax forms 1040ez 6       7 Enter the surviving spouse's total tax. 2013 tax forms 1040ez See the instructions. 2013 tax forms 1040ez 7       8 Enter the total, if any, of the surviving spouse's taxes listed in the instructions for line 4. 2013 tax forms 1040ez 8       9 Subtract line 8 from line 7. 2013 tax forms 1040ez 9       10 Add lines 5 and 9. 2013 tax forms 1040ez 10       11 Enter the total tax from the joint return. 2013 tax forms 1040ez See Table 1 on page 5 for the line number for years before 2002. 2013 tax forms 1040ez 11       12 Add lines 4 and 8. 2013 tax forms 1040ez 12       13 Subtract line 12 from line 11. 2013 tax forms 1040ez 13       14 Divide line 5 by line 10. 2013 tax forms 1040ez Enter the result as a decimal. 2013 tax forms 1040ez 14       15 Tax to be forgiven. 2013 tax forms 1040ez Multiply line 13 by line 14 and enter the result. 2013 tax forms 1040ez 15       Note. 2013 tax forms 1040ez 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. 2013 tax forms 1040ez 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. 2013 tax forms 1040ez 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. 2013 tax forms 1040ez The IRS will determine the amount to be refunded. 2013 tax forms 1040ez Worksheet C. 2013 tax forms 1040ez Amount Treated as Tax Payment for Decedent's Last Tax Year Caution: The decedent is entitled to minimum tax forgiveness of $10,000. 2013 tax forms 1040ez Complete this worksheet only if the total tax forgiven for all eligible years is less than $10,000. 2013 tax forms 1040ez 1 Minimum tax forgiveness. 2013 tax forms 1040ez Note. 2013 tax forms 1040ez Before completing lines 2–9, see Instructions for lines 2–9 of Worksheet C. 2013 tax forms 1040ez 1 $10,000 2 Enter the taxable income from line 22 (Form 1041) 2       3 Enter the distribution deduction from line 18 (Form 1041) . 2013 tax forms 1040ez 3       4 Add lines 2 and 3. 2013 tax forms 1040ez 4       5 Enter exempt income received after death minus expenses allocable to exempt income. 2013 tax forms 1040ez (See Income received after date of death on page 5. 2013 tax forms 1040ez ) 5       6 Add lines 4 and 5. 2013 tax forms 1040ez 6       7 Figure the tax on line 6 using Schedule G (Form 1041). 2013 tax forms 1040ez 7       8 Figure the tax on line 4 using Schedule G (Form 1041). 2013 tax forms 1040ez 8       9 Tax on exempt income. 2013 tax forms 1040ez Subtract line 8 from line 7. 2013 tax forms 1040ez 9       10 Enter the total of columns (A)–(C) from line 5 of Worksheet A or line 15 of Worksheet B. 2013 tax forms 1040ez If the decedent was not required to file tax returns for the eligible tax years, enter -0-. 2013 tax forms 1040ez 10       11 Add lines 9 and 10. 2013 tax forms 1040ez 11   12 Additional payment allowed. 2013 tax forms 1040ez If line 11 is $10,000 or more, enter -0- and stop here. 2013 tax forms 1040ez No additional amount is allowed as a tax payment. 2013 tax forms 1040ez Otherwise, subtract line 11 from line 1 and enter the result. 2013 tax forms 1040ez 12   Note. 2013 tax forms 1040ez The amount on line 12 is allowed as a tax payment for the decedent's last tax year (usually 1995 or 2001). 2013 tax forms 1040ez 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. 2013 tax forms 1040ez If filing Form 1040, include the amount from line 12 above on the “Other payments” line of the form. 2013 tax forms 1040ez Write "Sec. 2013 tax forms 1040ez 692(d)(2) Payment" and the amount to the right of the entry space. 2013 tax forms 1040ez Also indicate whether a Form 1041 is being filed for the decedent's estate. 2013 tax forms 1040ez If filing Form 1040X, include the amount from line 12 above on Form 1040X on line 15, columns (B) and (C). 2013 tax forms 1040ez Write “Sec. 2013 tax forms 1040ez 692(d)(2) Payment” on the dotted line to the left of the entry space. 2013 tax forms 1040ez Worksheet C. 2013 tax forms 1040ez Amount Treated as Tax Payment for Decedent's Last Tax Year Caution: The decedent is entitled to minimum tax forgiveness of $10,000. 2013 tax forms 1040ez Complete this worksheet only if the total tax forgiven for all eligible years is less than $10,000. 2013 tax forms 1040ez 1 Minimum tax forgiveness. 2013 tax forms 1040ez Note. 2013 tax forms 1040ez Before completing lines 2–9, see Instructions for lines 2–9 of Worksheet C. 2013 tax forms 1040ez 1 $10,000 2 Enter the taxable income from line 22 (Form 1041) 2       3 Enter the distribution deduction from line 18 (Form 1041) . 2013 tax forms 1040ez 3       4 Add lines 2 and 3. 2013 tax forms 1040ez 4       5 Enter exempt income received after death minus expenses allocable to exempt income. 2013 tax forms 1040ez (See Income received after date of death on page 5. 2013 tax forms 1040ez ) 5       6 Add lines 4 and 5. 2013 tax forms 1040ez 6       7 Figure the tax on line 6 using Schedule G (Form 1041). 2013 tax forms 1040ez 7       8 Figure the tax on line 4 using Schedule G (Form 1041). 2013 tax forms 1040ez 8       9 Tax on exempt income. 2013 tax forms 1040ez Subtract line 8 from line 7. 2013 tax forms 1040ez 9       10 Enter the total of columns (A)–(C) from line 5 of Worksheet A or line 15 of Worksheet B. 2013 tax forms 1040ez If the decedent was not required to file tax returns for the eligible tax years, enter -0-. 2013 tax forms 1040ez 10       11 Add lines 9 and 10. 2013 tax forms 1040ez 11   12 Additional payment allowed. 2013 tax forms 1040ez If line 11 is $10,000 or more, enter -0- and stop here. 2013 tax forms 1040ez No additional amount is allowed as a tax payment. 2013 tax forms 1040ez Otherwise, subtract line 11 from line 1 and enter the result. 2013 tax forms 1040ez 12   Note. 2013 tax forms 1040ez The amount on line 12 is allowed as a tax payment for the decedent's last tax year (usually 1995 or 2001). 2013 tax forms 1040ez 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. 2013 tax forms 1040ez If filing Form 1040, include the amount from line 12 above on the “Other payments” line of the form. 2013 tax forms 1040ez Write "Sec. 2013 tax forms 1040ez 692(d)(2) Payment" and the amount to the right of the entry space. 2013 tax forms 1040ez Also indicate whether a Form 1041 is being filed for the decedent's estate. 2013 tax forms 1040ez If filing Form 1040X, include the amount from line 12 above on Form 1040X on line 15, columns (B) and (C). 2013 tax forms 1040ez Write “Sec. 2013 tax forms 1040ez 692(d)(2) Payment” on the dotted line to the left of the entry space. 2013 tax forms 1040ez How To Get Tax Help Special IRS assistance. 2013 tax forms 1040ez   The IRS is providing special help for those affected by the terrorist attacks, as well as survivors and personal representatives of the victims. 2013 tax forms 1040ez 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. 2013 tax forms 1040ez Call 1–866–562–5227 Monday through Friday In English–7 a. 2013 tax forms 1040ez m. 2013 tax forms 1040ez to 10 p. 2013 tax forms 1040ez m. 2013 tax forms 1040ez local time In Spanish–8 a. 2013 tax forms 1040ez m. 2013 tax forms 1040ez to 9:30 p. 2013 tax forms 1040ez m. 2013 tax forms 1040ez local time   The IRS web site at www. 2013 tax forms 1040ez irs. 2013 tax forms 1040ez gov has notices and other tax relief information. 2013 tax forms 1040ez Check it periodically for any new guidance or to see if Congress has enacted new legislation. 2013 tax forms 1040ez   Business taxpayers affected by the attacks can e-mail their questions to corp. 2013 tax forms 1040ez disaster. 2013 tax forms 1040ez relief@irs. 2013 tax forms 1040ez gov. 2013 tax forms 1040ez   For current information on Presidentially declared disaster areas, check the Federal Emergency Management Agency Web site at www. 2013 tax forms 1040ez fema. 2013 tax forms 1040ez gov. 2013 tax forms 1040ez Other help from the IRS. 2013 tax forms 1040ez   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. 2013 tax forms 1040ez By selecting the method that is best for you, you will have quick and easy access to tax help. 2013 tax forms 1040ez Contacting your Taxpayer Advocate. 2013 tax forms 1040ez   If you have attempted to deal with an IRS problem unsuccessfully, you should contact your Taxpayer Advocate. 2013 tax forms 1040ez   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. 2013 tax forms 1040ez 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. 2013 tax forms 1040ez   To contact your Taxpayer Advocate: Call the Taxpayer Advocate at 1–877–777–4778. 2013 tax forms 1040ez Call the IRS at 1–800–829–1040. 2013 tax forms 1040ez Call, write, or fax the Taxpayer Advocate office in your area. 2013 tax forms 1040ez Call 1–800–829–4059 if you are a TTY/TDD user. 2013 tax forms 1040ez   For more information, see Publication 1546, The Taxpayer Advocate Service of the IRS. 2013 tax forms 1040ez Free tax services. 2013 tax forms 1040ez   To find out what services are available, get Publication 910, Guide to Free Tax Services. 2013 tax forms 1040ez It contains a list of free tax publications and an index of tax topics. 2013 tax forms 1040ez It also describes other free tax information services, including tax education and assistance programs and a list of TeleTax topics. 2013 tax forms 1040ez Personal computer. 2013 tax forms 1040ez With your personal computer and modem, you can access the IRS on the Internet at www. 2013 tax forms 1040ez irs. 2013 tax forms 1040ez gov. 2013 tax forms 1040ez While visiting our web site, you can: Find answers to questions you may have. 2013 tax forms 1040ez Download forms and publications or search for forms and pub
Print - Click this link to Print this page

Contact My Local Office in Georgia

Face-to-face Tax Help

IRS Taxpayer Assistance Centers (TACs) are your source for personal tax help when you believe your tax issue can only be handled face-to-face. No appointment is necessary.

Keep in mind, many questions can be resolved online without waiting in line. Through IRS.gov you can:
• Set up a payment plan.
• Get a transcript of your tax return.
• Make a payment.
• Check on your refund.
• Find answers to many of your tax questions.

We are now referring all requests for tax return preparation services to other available resources. You can take advantage of free tax preparation through Free File, Free File Fillable Forms or through a volunteer site in your community. To find the nearest volunteer site location or to get more information about Free File, go to the top of the page and enter “Free Tax Help” in the Search box.

If you have a tax account issues and feel that it requires talking with someone face-to-face, visit your local TAC.

Caution:  Many of our offices are located in Federal Office Buildings. These buildings may not allow visitors to bring in cell phones with camera capabilities.

Multilingual assistance is available in every office. Hours of operation are subject to change.

Before visiting your local office click on "Services Provided" in the chart below to see what services are available. Services are limited and not all services are available at every TAC office and may vary from site to site. You can get these services on a walk-in basis.

City Street Address Days/Hours of Service Telephone*
Albany 235 Roosevelt Ave.
Albany, GA 31701

Monday-Friday - 8:30 a.m.-4:30 p.m.
 

Services Provided

(229) 430-8401
Athens 355 E. Hancock Ave.
Athens, GA 30601

Monday-Friday - 8:30 a.m.-4:30 p.m.
(Closed for lunch 12:00 noon - 1:00 p.m.)

 

Services Provided

(706) 546-2008
Atlanta (Koger) 2888 Woodcock Blvd.
Atlanta, GA 30341

Monday-Friday - 8:30 a.m.-4:30 p.m. 
 

Services Provided

(404) 338-7962 
Atlanta (Summit)  401 W. Peachtree St. NW
Atlanta, GA 30308 

Monday-Friday - 8:30 a.m.-4:30 p.m. 
 

Services Provided

(404) 338-7962 
Augusta  Bldg 3 - 3154 Perimeter Pkwy
Augusta GA 30909

Monday-Friday - 8:30 a.m.-4:30 p.m.
 

Services Provided

(706) 868-1374 
Columbus  6068 Business Park Drive
Suite 124.
Columbus, GA 31909 

Monday-Friday - 8:30 a.m.-4:30 p.m. 
 

Services Provided

(706) 494-9079 
Dalton   1008 Professional Blvd.
Dalton, Ga. 30720 

Monday, Wednesday, Friday - 9:00 a.m.-4:00 p.m.
(Closed for lunch 12:00 noon - 1:00 p.m.) 

 

Services Provided

(404) 338-7962 
Gainesville  329 Oak St
Gainesville, GA
30501 

Monday-Friday - 8:30 a.m.-4:30 p.m.
 

Services Provided

(770) 536-2235 
Macon  435 2nd Street
Macon GA 31201

Monday-Friday - 8:30 a.m.-4:30 p.m. 
 

Services Provided

(478) 752-6770 
Rome  600 E. First St.
Rome, GA 30161 

Monday-Friday - 8:30 a.m.-4:30 p.m.
(Closed for lunch 12:00 noon - 1:00 p.m.) 
 

Services Provided

(706) 291-5680 
Savannah  # 9 Park of Commerce Blvd.
Savannah, GA 31405 

Monday-Friday - 8:30 a.m.-4:30 p.m.  
 

Services Provided

(912) 651-1430 
Smyrna/Marietta  1899 Powers Ferry Rd.
Atlanta, GA 30339 

Monday-Friday - 8:30 a.m.-4:30 p.m.
 

Services Provided

(404) 338-7962 

* Note: The phone numbers in the chart above are not toll-free for all locations. When you call, you will reach a recorded business message with information about office hours, locations and services provided in that office. If face-to-face assistance is not a priority for you, you may also get help with IRS letters or resolve tax account issues by phone, toll free at 1-800-829-1040 (individuals) or 1-800-829-4933 (businesses).

For information on where to file your tax return please see Where to File Addresses.

The Taxpayer Advocate Service: Call (404) 338-8099 in Atlanta or 1-877-777-4778 elsewhere, or see  Publication 1546, The Taxpayer Advocate Service of the IRS. For further information, see  Tax Topic 104.

Partnerships

IRS and organizations all over the country are partnering to assist taxpayers. Through these partnerships, organizations are also achieving their own goals. These mutually beneficial partnerships are strengthening outreach efforts and bringing education and assistance to millions.

For more information about these programs for individuals and families, contact the Stakeholder Partnerships, Education and Communication Office at:

Internal Revenue Service
401 W. Peachtree St. NW
Stop 902-D
Atlanta, GA 30308

For more information about these programs for businesses, your local Stakeholder Liaison office establishes relationships with organizations representing small business and self-employed taxpayers. They provide information about the policies, practices and procedures the IRS uses to ensure compliance with the tax laws. To establish a relationship with us, use this list to find a contact in your state:

Stakeholder Liaison (SL) Phone Numbers for Organizations Representing Small Businesses and Self-employed Taxpayers.

Page Last Reviewed or Updated: 28-Mar-2014

The 2013 Tax Forms 1040ez

2013 tax forms 1040ez 12. 2013 tax forms 1040ez   How To Get Tax Help Table of Contents Whether it's help with a tax issue, preparing your tax return or a need for a free publication or form, get the help you need the way you want it: online, use a smart phone, call or walk in to an IRS office or volunteer site near you. 2013 tax forms 1040ez Free help with your tax return. 2013 tax forms 1040ez   You can get free help preparing your return nationwide from IRS-certified volunteers. 2013 tax forms 1040ez The Volunteer Income Tax Assistance (VITA) program helps low-to-moderate income, elderly, people with disabilities, and limited English proficient taxpayers. 2013 tax forms 1040ez The Tax Counseling for the Elderly (TCE) program helps taxpayers age 60 and older with their tax returns. 2013 tax forms 1040ez Most VITA and TCE sites offer free electronic filing and all volunteers will let you know about credits and deductions you may be entitled to claim. 2013 tax forms 1040ez In addition, some VITA and TCE sites provide taxpayers the opportunity to prepare their own return with help from an IRS-certified volunteer. 2013 tax forms 1040ez To find the nearest VITA or TCE site, you can use the VITA Locator Tool on IRS. 2013 tax forms 1040ez gov, download the IRS2Go app, or call 1-800-906-9887. 2013 tax forms 1040ez   As part of the TCE program, AARP offers the Tax-Aide counseling program. 2013 tax forms 1040ez To find the nearest AARP Tax-Aide site, visit AARP's website at www. 2013 tax forms 1040ez aarp. 2013 tax forms 1040ez org/money/taxaide or call 1-888-227-7669. 2013 tax forms 1040ez For more information on these programs, go to IRS. 2013 tax forms 1040ez gov and enter “VITA” in the search box. 2013 tax forms 1040ez Internet. 2013 tax forms 1040ez    IRS. 2013 tax forms 1040ez gov and IRS2Go are ready when you are —24 hours a day, 7 days a week. 2013 tax forms 1040ez Download the free IRS2Go app from the iTunes app store or from Google Play. 2013 tax forms 1040ez Use it to check your refund status, order transcripts of your tax returns or tax account, watch the IRS YouTube channel, get IRS news as soon as it's released to the public, subscribe to filing season updates or daily tax tips, and follow the IRS Twitter news feed, @IRSnews, to get the latest federal tax news, including information about tax law changes and important IRS programs. 2013 tax forms 1040ez Check the status of your 2013 refund with the Where's My Refund? application on IRS. 2013 tax forms 1040ez gov or download the IRS2Go app and select the Refund Status option. 2013 tax forms 1040ez The IRS issues more than 9 out of 10 refunds in less than 21 days. 2013 tax forms 1040ez Using these applications, you can start checking on the status of your return within 24 hours after we receive your e-filed return or 4 weeks after you mail a paper return. 2013 tax forms 1040ez You will also be given a personalized refund date as soon as the IRS processes your tax return and approves your refund. 2013 tax forms 1040ez The IRS updates Where's My Refund? every 24 hours, usually overnight, so you only need to check once a day. 2013 tax forms 1040ez Use the Interactive Tax Assistant (ITA) to research your tax questions. 2013 tax forms 1040ez No need to wait on the phone or stand in line. 2013 tax forms 1040ez The ITA is available 24 hours a day, 7 days a week, and provides you with a variety of tax information related to general filing topics, deductions, credits, and income. 2013 tax forms 1040ez When you reach the response screen, you can print the entire interview and the final response for your records. 2013 tax forms 1040ez New subject areas are added on a regular basis. 2013 tax forms 1040ez  Answers not provided through ITA may be found in Tax Trails, one of the Tax Topics on IRS. 2013 tax forms 1040ez gov which contain general individual and business tax information or by searching the IRS Tax Map, which includes an international subject index. 2013 tax forms 1040ez You can use the IRS Tax Map, to search publications and instructions by topic or keyword. 2013 tax forms 1040ez The IRS Tax Map integrates forms and publications into one research tool and provides single-point access to tax law information by subject. 2013 tax forms 1040ez When the user searches the IRS Tax Map, they will be provided with links to related content in existing IRS publications, forms and instructions, questions and answers, and Tax Topics. 2013 tax forms 1040ez Coming this filing season, you can immediately view and print for free all 5 types of individual federal tax transcripts (tax returns, tax account, record of account, wage and income statement, and certification of non-filing) using Get Transcript. 2013 tax forms 1040ez You can also ask the IRS to mail a return or an account transcript to you. 2013 tax forms 1040ez Only the mail option is available by choosing the Tax Records option on the IRS2Go app by selecting Mail Transcript on IRS. 2013 tax forms 1040ez gov or by calling 1-800-908-9946. 2013 tax forms 1040ez Tax return and tax account transcripts are generally available for the current year and the past three years. 2013 tax forms 1040ez Determine if you are eligible for the EITC and estimate the amount of the credit with the Earned Income Tax Credit (EITC) Assistant. 2013 tax forms 1040ez Visit Understanding Your IRS Notice or Letter to get answers to questions about a notice or letter you received from the IRS. 2013 tax forms 1040ez If you received the First Time Homebuyer Credit, you can use the First Time Homebuyer Credit Account Look-up tool for information on your repayments and account balance. 2013 tax forms 1040ez Check the status of your amended return using Where's My Amended Return? Go to IRS. 2013 tax forms 1040ez gov and enter Where's My Amended Return? in the search box. 2013 tax forms 1040ez You can generally expect your amended return to be processed up to 12 weeks from the date we receive it. 2013 tax forms 1040ez It can take up to 3 weeks from the date you mailed it to show up in our system. 2013 tax forms 1040ez Make a payment using one of several safe and convenient electronic payment options available on IRS. 2013 tax forms 1040ez gov. 2013 tax forms 1040ez Select the Payment tab on the front page of IRS. 2013 tax forms 1040ez gov for more information. 2013 tax forms 1040ez Determine if you are eligible and apply for an online payment agreement, if you owe more tax than you can pay today. 2013 tax forms 1040ez Figure your income tax withholding with the IRS Withholding Calculator on IRS. 2013 tax forms 1040ez gov. 2013 tax forms 1040ez Use it if you've had too much or too little withheld, your personal situation has changed, you're starting a new job or you just want to see if you're having the right amount withheld. 2013 tax forms 1040ez Determine if you might be subject to the Alternative Minimum Tax by using the Alternative Minimum Tax Assistant on IRS. 2013 tax forms 1040ez gov. 2013 tax forms 1040ez Request an Electronic Filing PIN by going to IRS. 2013 tax forms 1040ez gov and entering Electronic Filing PIN in the search box. 2013 tax forms 1040ez Download forms, instructions and publications, including accessible versions for people with disabilities. 2013 tax forms 1040ez Locate the nearest Taxpayer Assistance Center (TAC) using the Office Locator tool on IRS. 2013 tax forms 1040ez gov, or choose the Contact Us option on the IRS2Go app and search Local Offices. 2013 tax forms 1040ez An employee can answer questions about your tax account or help you set up a payment plan. 2013 tax forms 1040ez Before you visit, check the Office Locator on IRS. 2013 tax forms 1040ez gov, or Local Offices under Contact Us on IRS2Go to confirm the address, phone number, days and hours of operation, and the services provided. 2013 tax forms 1040ez If you have a special need, such as a disability, you can request an appointment. 2013 tax forms 1040ez Call the local number listed in the Office Locator, or look in the phone book under United States Government, Internal Revenue Service. 2013 tax forms 1040ez Apply for an Employer Identification Number (EIN). 2013 tax forms 1040ez Go to IRS. 2013 tax forms 1040ez gov and enter Apply for an EIN in the search box. 2013 tax forms 1040ez Read the Internal Revenue Code, regulations, or other official guidance. 2013 tax forms 1040ez Read Internal Revenue Bulletins. 2013 tax forms 1040ez Sign up to receive local and national tax news and more by email. 2013 tax forms 1040ez Just click on “subscriptions” above the search box on IRS. 2013 tax forms 1040ez gov and choose from a variety of options. 2013 tax forms 1040ez Phone. 2013 tax forms 1040ez    You can call the IRS, or you can carry it in your pocket with the IRS2Go app on your smart phone or tablet. 2013 tax forms 1040ez Download the free IRS2Go app from the iTunes app store or from Google Play. 2013 tax forms 1040ez Call to locate the nearest volunteer help site, 1-800-906-9887 or you can use the VITA Locator Tool on IRS. 2013 tax forms 1040ez gov, or download the IRS2Go app. 2013 tax forms 1040ez Low-to-moderate income, elderly, people with disabilities, and limited English proficient taxpayers can get free help with their tax return from the nationwide Volunteer Income Tax Assistance (VITA) program. 2013 tax forms 1040ez The Tax Counseling for the Elderly (TCE) program helps taxpayers age 60 and older with their tax returns. 2013 tax forms 1040ez Most VITA and TCE sites offer free electronic filing. 2013 tax forms 1040ez Some VITA and TCE sites provide IRS-certified volunteers who can help prepare your tax return. 2013 tax forms 1040ez Through the TCE program, AARP offers the Tax-Aide counseling program; call 1-888-227-7669 to find the nearest Tax-Aide location. 2013 tax forms 1040ez Call the automated Where's My Refund? information hotline to check the status of your 2013 refund 24 hours a day, 7 days a week at 1-800-829-1954. 2013 tax forms 1040ez If you e-file, you can start checking on the status of your return within 24 hours after the IRS receives your tax return or 4 weeks after you've mailed a paper return. 2013 tax forms 1040ez The IRS issues more than 9 out of 10 refunds in less than 21 days. 2013 tax forms 1040ez Where's My Refund? will give you a personalized refund date as soon as the IRS processes your tax return and approves your refund. 2013 tax forms 1040ez Before you call this automated hotline, have your 2013 tax return handy so you can enter your social security number, your filing status, and the exact whole dollar amount of your refund. 2013 tax forms 1040ez The IRS updates Where's My Refund? every 24 hours, usually overnight, so you only need to check once a day. 2013 tax forms 1040ez Note, the above information is for our automated hotline. 2013 tax forms 1040ez Our live phone and walk-in assistors can research the status of your refund only if it's been 21 days or more since you filed electronically or more than 6 weeks since you mailed your paper return. 2013 tax forms 1040ez Call the Amended Return Hotline, 1-866-464-2050, to check the status of your amended return. 2013 tax forms 1040ez You can generally expect your amended return to be processed up to 12 weeks from the date we receive it. 2013 tax forms 1040ez It can take up to 3 weeks from the date you mailed it to show up in our system. 2013 tax forms 1040ez Call 1-800-TAX-FORM (1-800-829-3676) to order current-year forms, instructions, publications, and prior-year forms and instructions (limited to 5 years). 2013 tax forms 1040ez You should receive your order within 10 business days. 2013 tax forms 1040ez Call TeleTax, 1-800-829-4477, to listen to pre-recorded messages covering general and business tax information. 2013 tax forms 1040ez If, between January and April 15, you still have questions about the Form 1040, 1040A, or 1040EZ (like filing requirements, dependents, credits, Schedule D, pensions and IRAs or self-employment taxes), call 1-800-829-1040. 2013 tax forms 1040ez Call using TTY/TDD equipment, 1-800-829-4059 to ask tax questions or order forms and publications. 2013 tax forms 1040ez The TTY/TDD telephone number is for people who are deaf, hard of hearing, or have a speech disability. 2013 tax forms 1040ez These individuals can also contact the IRS through relay services such as the Federal Relay Service. 2013 tax forms 1040ez Walk-in. 2013 tax forms 1040ez   You can find a selection of forms, publications and services — in-person. 2013 tax forms 1040ez Products. 2013 tax forms 1040ez You can walk in to some post offices, libraries, and IRS offices to pick up certain forms, instructions, and publications. 2013 tax forms 1040ez Some IRS offices, libraries, and city and county government offices have a collection of products available to photocopy from reproducible proofs. 2013 tax forms 1040ez Services. 2013 tax forms 1040ez You can walk in to your local TAC for face-to-face tax help. 2013 tax forms 1040ez An employee can answer questions about your tax account or help you set up a payment plan. 2013 tax forms 1040ez Before visiting, use the Office Locator tool on IRS. 2013 tax forms 1040ez gov, or choose the Contact Us option on the IRS2Go app and search Local Offices for days and hours of operation, and services provided. 2013 tax forms 1040ez Mail. 2013 tax forms 1040ez   You can send your order for forms, instructions, and publications to the address below. 2013 tax forms 1040ez You should receive a response within 10 business days after your request is received. 2013 tax forms 1040ez Internal Revenue Service 1201 N. 2013 tax forms 1040ez Mitsubishi Motorway Bloomington, IL 61705-6613    The Taxpayer Advocate Service Is Here to Help You. 2013 tax forms 1040ez The Taxpayer Advocate Service (TAS) is your voice at the IRS. 2013 tax forms 1040ez Our job is to ensure that every taxpayer is treated fairly and that you know and understand your rights. 2013 tax forms 1040ez   What can TAS do for you? We can offer you free help with IRS problems that you can't resolve on your own. 2013 tax forms 1040ez We know this process can be confusing, but the worst thing you can do is nothing at all! TAS can help if you can't resolve your tax problem and: Your problem is causing financial difficulties for you, your family, or your business. 2013 tax forms 1040ez You face (or your business is facing) an immediate threat of adverse action. 2013 tax forms 1040ez You've tried repeatedly to contact the IRS but no one has responded, or the IRS hasn't responded by the date promised. 2013 tax forms 1040ez   If you qualify for our help, you'll be assigned to one advocate who'll be with you at every turn and will do everything possible to resolve your problem. 2013 tax forms 1040ez Here's why we can help: TAS is an independent organization within the IRS. 2013 tax forms 1040ez Our advocates know how to work with the IRS. 2013 tax forms 1040ez Our services are free and tailored to meet your needs. 2013 tax forms 1040ez We have offices in every state, the District of Columbia, and Puerto Rico. 2013 tax forms 1040ez   How can you reach us? If you think TAS can help you, call your local advocate, whose number is in your local directory and at www. 2013 tax forms 1040ez irs. 2013 tax forms 1040ez gov/Advocate, or call us toll-free at 1-877-777-4778. 2013 tax forms 1040ez   How else does TAS help taxpayers?  TAS also works to resolve large-scale, systemic problems that affect many taxpayers. 2013 tax forms 1040ez If you know of one of these broad issues, please report it to us through our Systemic Advocacy Management System. 2013 tax forms 1040ez Low Income Taxpayer Clinics. 2013 tax forms 1040ez   Low Income Taxpayer Clinics (LITCs) serve individuals whose income is below a certain level and need to resolve tax problems such as audits, appeals, and tax collection disputes. 2013 tax forms 1040ez Some clinics can provide information about taxpayer rights and responsibilities in different languages for individuals who speak English as a second language. 2013 tax forms 1040ez Visit www. 2013 tax forms 1040ez irs. 2013 tax forms 1040ez gov/Advocate or see IRS Publication 4134, Low Income Taxpayer Clinic List. 2013 tax forms 1040ez Prev  Up  Next   Home   More Online Publications