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Amended Form 1040x

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Amended Form 1040x

Amended form 1040x Publication 600 - Main Contents Table of Contents Actual Expenses Optional Sales Tax Tables Instructions for the State and Local General Sales Tax Deduction WorksheetWhat if you lived in more than one state? What if you lived in more than one locality? What if your local general sales tax rate changed during 2006? What if you lived in more than one locality in the same state during 2006? Actual Expenses Generally, you can deduct the actual state and local general sales taxes (including compensating use taxes) you paid in 2006 if the tax rate was the same as the general sales tax rate. Amended form 1040x However, sales taxes on food, clothing, medical supplies, and motor vehicles are deductible as a general sales tax even if the tax rate was less than the general sales tax rate. Amended form 1040x If you paid sales tax on a motor vehicle at a rate higher than the general sales tax rate, you can deduct only the amount of tax that you would have paid at the general sales tax rate on that vehicle. Amended form 1040x Motor vehicles include cars, motorcycles, motor homes, recreational vehicles, sport utility vehicles, trucks, vans, and off-road vehicles. Amended form 1040x Also include any state and local general sales taxes paid for a leased motor vehicle. Amended form 1040x Do not include sales taxes paid on items used in your trade or business. Amended form 1040x To deduct your actual expenses, enter the amount on Schedule A, line 5, and enter “ST” on the dotted line to the left of the line 5 entry space. Amended form 1040x You must keep your actual receipts showing general sales taxes paid to use this method. Amended form 1040x Refund of general sales taxes. Amended form 1040x   If you received a refund of state or local general sales taxes in 2006 for amounts paid in 2006, reduce your actual 2006 state and local general sales taxes by this amount. Amended form 1040x If you received a refund of state or local general sales taxes in 2006 for prior year purchases, do not reduce your 2006 state and local general sales taxes by this amount. Amended form 1040x But if you deducted your actual state and local general sales taxes in the earlier year and the deduction reduced your tax, you may have to include the refund in income on Form 1040, line 21. Amended form 1040x See Recoveries in Pub. Amended form 1040x 525 for details. Amended form 1040x Optional Sales Tax Tables Instead of using your actual expenses, you can use the tables on pages 5 through 7 to figure your state and local general sales tax deduction. Amended form 1040x You may also be able to add the state and local general sales taxes paid on certain specified items. Amended form 1040x To figure your state and local general sales tax deduction using the tables, complete the worksheet below. Amended form 1040x If your filing status is married filing separately, both you and your spouse elect to deduct sales taxes, and your spouse elects to use the optional sales tax tables, you also must use the tables to figure your state and local general sales tax deduction. Amended form 1040x State and Local General Sales Tax Deduction Worksheet (See the instructions that begin on page 3. Amended form 1040x ) Before you begin: See the instructions for line 1 on page 3 if: You lived in more than one state during 2006, or You had any nontaxable income in 2006. Amended form 1040x   1. Amended form 1040x Enter your state general sales taxes from the applicable table on page 5 or 6 (see page 3 of the instructions) 1. Amended form 1040x $     Next. Amended form 1040x If, for all of 2006, you lived only in Connecticut, the District of Columbia, Hawaii, Indiana, Kentucky, Maine, Maryland, Massachusetts, Michigan, Mississippi, New Jersey, Rhode Island, Virginia, or West Virginia, skip lines 2 through 5, enter -0- on line 6, and go to line 7. Amended form 1040x Otherwise, go to line 2       2. Amended form 1040x Did you live in Alaska, Arizona, Arkansas (Texarkana only), California (Los Angeles County only), Colorado, Georgia, Illinois, Louisiana, New York State, or North Carolina in 2006?         No. Amended form 1040x Enter -0-                   Yes. Amended form 1040x Enter your local general sales taxes from the applicable table on page 7 (see page 3 of the instructions)     2. Amended form 1040x $       3. Amended form 1040x Did your locality impose a local general sales tax in 2006? Residents of California, Nevada, and Texarkana, Arkansas, see page 3 of the instructions             No. Amended form 1040x Skip lines 3 through 5, enter -0- on line 6, and go to line 7             Yes. Amended form 1040x Enter your local general sales tax rate, but omit the percentage sign. Amended form 1040x For example, if your local general sales tax rate was 2. Amended form 1040x 5%, enter 2. Amended form 1040x 5. Amended form 1040x If your local general sales tax rate changed or you lived in more than one locality in the same state during 2006, see page 3 of the instructions. Amended form 1040x (If you do not know your local general sales tax rate, contact your local government. Amended form 1040x ) 3. Amended form 1040x . Amended form 1040x       4. Amended form 1040x Did you enter -0- on line 2 above?             No. Amended form 1040x Skip lines 4 and 5 and go to line 6             Yes. Amended form 1040x Enter your state general sales tax rate (shown in the table heading for your state), but omit the percentage sign. Amended form 1040x For example, if your state general sales tax rate is 6%, enter 6. Amended form 1040x 0 4. Amended form 1040x . Amended form 1040x       5. Amended form 1040x Divide line 3 by line 4. Amended form 1040x Enter the result as a decimal (rounded to at least three places) 5. Amended form 1040x . Amended form 1040x       6. Amended form 1040x Did you enter -0- on line 2 above?             No. Amended form 1040x Multiply line 2 by line 3   6. Amended form 1040x $     Yes. Amended form 1040x Multiply line 1 by line 5. Amended form 1040x If you lived in more than one locality in the same state during 2006, see page 4 of the instructions           7. Amended form 1040x Enter your state and local general sales taxes paid on specified items, if any (see page 4 of the instructions) 7. Amended form 1040x $   8. Amended form 1040x Deduction for general sales taxes. Amended form 1040x Add lines 1, 6, and 7. Amended form 1040x Enter the result here and the total from all your state and local general sales tax deduction worksheets, if you completed more than one, on Schedule A, line 5. Amended form 1040x Be sure to enter “ST” on the dotted line to the left of the entry space 8. Amended form 1040x $     Instructions for the State and Local General Sales Tax Deduction Worksheet Line 1. Amended form 1040x    If you lived in the same state for all of 2006, enter the applicable amount, based on your 2006 income and exemptions, from the optional state sales tax table for your state on page 5 or 6. Amended form 1040x Read down the “At least-But less than” columns for your state and find the line that includes your 2006 income. Amended form 1040x If married filing separately, do not include your spouse's income. Amended form 1040x Your 2006 income is the amount shown on your Form 1040, line 38, plus any nontaxable items, such as the following. Amended form 1040x Tax-exempt interest. Amended form 1040x Veterans' benefits. Amended form 1040x Nontaxable combat pay. Amended form 1040x Workers' compensation. Amended form 1040x Nontaxable part of social security and railroad retirement benefits. Amended form 1040x Nontaxable part of IRA, pension, or annuity distributions. Amended form 1040x Do not include rollovers. Amended form 1040x Public assistance payments. Amended form 1040x The exemptions column refers to the number of exemptions claimed on Form 1040, line 6d. Amended form 1040x Do not include any additional exemptions you listed on Form 8914 for individuals displaced by Hurricane Katrina. Amended form 1040x What if you lived in more than one state?    If you lived in more than one state during 2006, look up the table amount for each state using the above rules. Amended form 1040x If there is no table for your state, the table amount is considered to be zero. Amended form 1040x Multiply the table amount for each state you lived in by a fraction. Amended form 1040x The numerator of the fraction is the number of days you lived in the state during 2006 and the denominator is the total number of days in the year (365). Amended form 1040x Enter the total of the prorated table amounts for each state on line 1. Amended form 1040x However, if you also lived in a locality during 2006 that imposed a local general sales tax, do not enter the total on line 1. Amended form 1040x Instead, complete a separate worksheet for each state you lived in and enter the prorated amount for that state on line 1. Amended form 1040x Example. Amended form 1040x You lived in State A from January 1 through August 31, 2006 (243 days), and in State B from September 1 through December 31, 2006 (122 days). Amended form 1040x The table amount for State A is $500. Amended form 1040x The table amount for State B is $400. Amended form 1040x You would figure your state general sales tax as follows. Amended form 1040x State A: $500 x 243/365 = $333   State B: $400 x 122/365 = 134   Total = $467   If none of the localities in which you lived during 2006 imposed a local general sales tax, enter $467 on line 1 of your worksheet. Amended form 1040x Otherwise, complete a separate worksheet for State A and State B. Amended form 1040x Enter $333 on line 1 of the State A worksheet and $134 on line 1 of the State B worksheet. Amended form 1040x Line 2. Amended form 1040x   If you checked the “No” box, enter -0- on line 2, and go to line 3. Amended form 1040x If you checked the “Yes” box and lived in the same locality for all of 2006, enter the applicable amount, based on your 2006 income and exemptions, from the optional local sales tax table for your locality on page 7. Amended form 1040x Read down the “At least-But less than” columns for your locality and find the line that includes your 2006 income. Amended form 1040x See the line 1 instructions on this page to figure your 2006 income. Amended form 1040x The exemptions column refers to the number of exemptions claimed on Form 1040, line 6d. Amended form 1040x Do not include any additional exemptions you listed on Form 8914 for individuals displaced by Hurricane Katrina. Amended form 1040x What if you lived in more than one locality?   If you lived in more than one locality during 2006, look up the table amount for each locality using the above rules. Amended form 1040x If there is no table for your locality, the table amount is considered to be zero. Amended form 1040x Multiply the table amount for each locality you lived in by a fraction. Amended form 1040x The numerator of the fraction is the number of days you lived in the locality during 2006 and the denominator is the total number of days in the year (365). Amended form 1040x If you lived in more than one locality in the same state and the local general sales tax rate was the same for each locality, enter the total of the prorated table amounts for each locality in that state on line 2. Amended form 1040x Otherwise, complete a separate worksheet for lines 2 through 6 for each locality and enter each prorated table amount on line 2 of the applicable worksheet. Amended form 1040x Example. Amended form 1040x You lived in Locality 1 from January 1 through August 31, 2006 (243 days), and in Locality 2 from September 1 through December 31, 2006 (122 days). Amended form 1040x The table amount for Locality 1 is $100. Amended form 1040x The table amount for Locality 2 is $150. Amended form 1040x You would figure the amount to enter on line 2 as follows. Amended form 1040x Note that this amount may not equal your local sales tax deduction, which is figured on line 6 of the worksheet. Amended form 1040x Locality 1: $100 x 243/365 = $67   Locality 2: $150 x 122/365 = 50   Total = $117   Line 3. Amended form 1040x   If you lived in California, check the “No” box if your combined state and local general sales tax rate is 7. Amended form 1040x 25%. Amended form 1040x Otherwise, check the “Yes” box and include on line 3 only the part of the combined rate that is more than 7. Amended form 1040x 25%. Amended form 1040x   If you lived in Nevada, check the “No” box if your combined state and local general sales tax rate is 6. Amended form 1040x 5%. Amended form 1040x Otherwise, check the “Yes” box and include on line 3 only the part of the combined rate that is more than 6. Amended form 1040x 5%. Amended form 1040x   If you lived in Texarkana, Arkansas, check the “Yes” box and enter “4. Amended form 1040x 0” on line 3. Amended form 1040x Your local general sales tax rate of 4. Amended form 1040x 0% includes the additional 1. Amended form 1040x 0% Arkansas state sales tax rate for Texarkana and the 1. Amended form 1040x 5% sales tax rate for Miller County. Amended form 1040x What if your local general sales tax rate changed during 2006?    If you checked the “Yes” box and your local general sales tax rate changed during 2006, figure the rate to enter on line 3 as follows. Amended form 1040x Multiply each tax rate for the period it was in effect by a fraction. Amended form 1040x The numerator of the fraction is the number of days the rate was in effect during 2006 and the denominator is the total number of days in the year (365). Amended form 1040x Enter the total of the prorated tax rates on line 3. Amended form 1040x Example. Amended form 1040x Locality 1 imposed a 1% local general sales tax from January 1 through September 30, 2006 (273 days). Amended form 1040x The rate increased to 1. Amended form 1040x 75% for the period from October 1 through December 31, 2006 (92 days). Amended form 1040x You would enter “1. Amended form 1040x 189” on line 3, figured as follows. Amended form 1040x January 1 - September 30: 1. Amended form 1040x 00 x 273/365 = 0. Amended form 1040x 748   October 1 - December 31: 1. Amended form 1040x 75 x 92/365 = 0. Amended form 1040x 441   Total = 1. Amended form 1040x 189   What if you lived in more than one locality in the same state during 2006?    Complete a separate worksheet for lines 2 through 6 for each locality in your state if you lived in more than one locality in the same state during 2006 and either of the following applies. Amended form 1040x Each locality did not have the same local general sales tax rate. Amended form 1040x You lived in Texarkana, AR, or Los Angeles County, CA. Amended form 1040x   To figure the amount to enter on line 3 of the worksheet for each locality in which you lived (except a locality for which you used the table on page 7 to figure your local general sales tax deduction), multiply the local general sales tax rate by a fraction. Amended form 1040x The numerator of the fraction is the number of days you lived in the locality during 2006 and the denominator is the total number of days in the year (365). Amended form 1040x Example. Amended form 1040x You lived in Locality 1 from January 1 through August 31, 2006 (243 days), and in Locality 2 from September 1 through December 31, 2006 (122 days). Amended form 1040x The local general sales tax rate for Locality 1 is 1%. Amended form 1040x The rate for Locality 2 is 1. Amended form 1040x 75%. Amended form 1040x You would enter “0. Amended form 1040x 666” on line 3 for the Locality 1 worksheet and “0. Amended form 1040x 585” for the Locality 2 worksheet, figured as follows. Amended form 1040x Locality 1: 1. Amended form 1040x 00 x 243/365 = 0. Amended form 1040x 666   Locality 2: 1. Amended form 1040x 75 x 122/365 = 0. Amended form 1040x 585   Line 6. Amended form 1040x   If you lived in more than one locality in the same state during 2006, you should have completed line 1 only on the first worksheet for that state and separate worksheets for lines 2 through 6 for any other locality within that state in which you lived during 2006. Amended form 1040x If you checked the “Yes” box on line 6 of any of those worksheets, multiply line 5 of that worksheet by the amount that you entered on line 1 for that state on the first worksheet. Amended form 1040x Line 7. Amended form 1040x    Enter on line 7 any state and local general sales taxes paid on the following specified items. Amended form 1040x If you are completing more than one worksheet, include the total for line 7 on only one of the worksheets. Amended form 1040x A motor vehicle (including a car, motorcycle, motor home, recreational vehicle, sport utility vehicle, truck, van, and off-road vehicle). Amended form 1040x Also include any state and local general sales taxes paid for a leased motor vehicle. Amended form 1040x If the state sales tax rate on these items is higher than the general sales tax rate, only include the amount of tax you would have paid at the general sales tax rate. Amended form 1040x An aircraft or boat, if the tax rate was the same as the general sales tax rate. Amended form 1040x A home (including a mobile home or prefabricated home) or substantial addition to or major renovation of a home, but only if the tax rate was the same as the general sales tax rate and any of the following applies. Amended form 1040x Your state or locality imposes a general sales tax directly on the sale of a home or on the cost of a substantial addition or major renovation. Amended form 1040x You purchased the materials to build a home or substantial addition or to perform a major renovation and paid the sales tax directly. Amended form 1040x Under your state law, your contractor is considered your agent in the construction of the home or substantial addition or the performance of a major renovation. Amended form 1040x The contract must state that the contractor is authorized to act in your name and must follow your directions on construction decisions. Amended form 1040x In this case, you will be considered to have purchased any items subject to a sales tax and to have paid the sales tax directly. Amended form 1040x   Do not include sales taxes paid on items used in your trade or business. Amended form 1040x If you received a refund of state or local general sales taxes in 2006, see Refund of general sales taxes on page 1. Amended form 1040x Prev  Up  Next   Home   More Online Publications
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The Amended Form 1040x

Amended form 1040x Index A Additional Medicare Tax, Step 5. Amended form 1040x , Line 18. Amended form 1040x Address change, Change of address. Amended form 1040x Adjustments to income Estimated tax, Adjustments to income. Amended form 1040x Withholding allowances, Adjustments to income (worksheet line 4). Amended form 1040x Worksheet instructions, Deductions and Adjustments Worksheet, Net deductions and adjustments (worksheet line 8). Amended form 1040x AGI, AGI. Amended form 1040x Expected AGI, Expected AGI—Line 1 Aliens Nonresident aliens, Aliens Amended returns, Form Received After Filing, Amended returns. Amended form 1040x Annualized estimated tax worksheets, Worksheet 2-9. Amended form 1040x 2014 Annualized Estimated Tax Worksheet, Worksheet 2-9. Amended form 1040x 2014 Annualized Estimated Tax Worksheet(Continued) Annualized - Capital gains, Worksheet 2-12. Amended form 1040x 2014 Annualized Estimated Tax Worksheet—Line 12 Qualified Dividends and Capital Gain Tax Worksheet Annualized - Foreign Earned Income, Worksheet 2-13. Amended form 1040x 2014 Annualized Estimated Tax Worksheet—Line 12 Foreign Earned Income Tax Worksheet Annualized - Phaseout of itemized deductions, Worksheet 2-10. Amended form 1040x 2014 Annualized Estimated Tax Worksheet—Line 6 Phaseout of Itemized Deductions Annualized - Qualified dividends, Worksheet 2-12. Amended form 1040x 2014 Annualized Estimated Tax Worksheet—Line 12 Qualified Dividends and Capital Gain Tax Worksheet Annualized - Reduction of exemption amount, Worksheet 2-11. Amended form 1040x 2014 Annualized Estimated Tax Worksheet—Line 10 Reduction of Exemption Amount Annualized income installment method, Annualized Income Installment Method Capital gains worksheet, underpayment penalty, Worksheet 4-1. Amended form 1040x 2013 Form 2210, Schedule AI—Line 12 Qualified Dividends and Capital Gain Tax Worksheet Form 2210, Schedule AI, Annualized Income Installment Method (Schedule AI) Qualified dividends worksheet, underpayment penalty, Worksheet 4-1. Amended form 1040x 2013 Form 2210, Schedule AI—Line 12 Qualified Dividends and Capital Gain Tax Worksheet Underpayment penalty, (Schedule AI), Annualized Income Installment Method (Schedule AI) Annuities, Pensions and Annuities Assistance (see Tax help) B Backup withholding, Backup Withholding, Penalties. Amended form 1040x Credit against income tax, Backup withholding. Amended form 1040x C Capital gains and losses Annualized estimated tax, Tax on net capital gain. Amended form 1040x Estimated tax on net capital gain, Tax on net capital gain. Amended form 1040x Qualified dividends, Tax on qualified dividends and capital gains. Amended form 1040x Casualty and theft losses, Itemized deductions (worksheet line 1). Amended form 1040x Waiver of penalty, Waiver of Penalty Change of address, Change of address. Amended form 1040x Change of name, Name changed. Amended form 1040x Charitable contributions, Itemized deductions (worksheet line 1). Amended form 1040x Child and dependent care credit Personal Allowances Worksheet (Form W-4), Child and dependent care credit (worksheet line F). Amended form 1040x Child tax credit Personal Allowances Worksheet (Form W-4), Child tax credit (worksheet line G). Amended form 1040x Claim of right, Itemized deductions (worksheet line 1). Amended form 1040x Commodity credit corporation loans, Federal Payments Community property states, Community property states. Amended form 1040x Compensation, Salaries and Wages Independent contractors, backup withholding, Backup Withholding Supplemental wages, Supplemental Wages Tips, Tips Wages and salaries, Salaries and Wages Crediting of overpayment, Credit an Overpayment Credits 2013 withholding and estimated taxes, Credit for Withholding and Estimated Tax for 2013 Deductions and Adjustments Worksheet (Form W-4), Tax credits (worksheet line 5). Amended form 1040x Estimated tax against income tax, Estimated Tax Excess withholding on social security or railroad retirement taxes, Excess Social Security or Railroad Retirement Tax Withholding Expected taxes and credits, Expected Taxes and Credits— Lines 6–13c Withholding allowances, Tax credits (worksheet line 5). Amended form 1040x Withholding tax, credit for, Withholding Criminal penalties Willfully false or fraudulent Form W-4, Penalties Crop insurance payments, Federal Payments Cumulative wage method of withholding, Cumulative Wage Method D Deductions Home mortgage interest, Itemized deductions (worksheet line 1). Amended form 1040x Worksheet instructions, Deductions and Adjustments Worksheet Dependents Exemptions, Dependents. Amended form 1040x Disabled persons Impairment-related work expenses, Itemized deductions (worksheet line 1). Amended form 1040x Disaster Waiver of penalty, Waiver of Penalty Dividends Backup withholding, Backup Withholding Underreported, Underreported interest or dividends. Amended form 1040x Divorced taxpayers Estimated tax credit, Divorced Taxpayers Form W-4, Single. Amended form 1040x Domestic help, Household workers. Amended form 1040x Definition, Household workers. Amended form 1040x Withholding, Household workers. Amended form 1040x E Earned income credit (EIC), What's New for 2014 Eligible rollover distributions, Eligible Rollover Distributions Employee business expenses Accountable plans, Accountable plan. Amended form 1040x Nonaccountable plans, Nonaccountable plan. Amended form 1040x Reimbursements, Expense allowances. Amended form 1040x Employer Identification Numbers (EINs), Taxpayer identification number. Amended form 1040x Employers Excess withholding on social security and railroad retirement taxes, Two or more employers. Amended form 1040x , Employer's error. Amended form 1040x Repaying withheld tax, Repaying withheld tax. Amended form 1040x Tips, Tips Withholding rules, Rules Your Employer Must Follow Estate beneficiaries Underpayment penalty, Estate or trust payments of estimated tax. Amended form 1040x Estate tax Income in respect of a decedent, Itemized deductions (worksheet line 1). Amended form 1040x Estates Estimated tax, Estates and Trusts Estimated tax Adjustments to income, Adjustments to income. Amended form 1040x Aliens, Aliens, Nonresident aliens. Amended form 1040x Amended tax, Regular Installment Method Annualized income installment method, Annualized Income Installment Method Change in amount, Change in estimated tax. Amended form 1040x Change of address, Change of address. Amended form 1040x Change of name, Name changed. Amended form 1040x Credit against income tax, Estimated Tax Crediting of overpayment, Credit an Overpayment Divorced taxpayers, Divorced Taxpayers Estates and trusts, Estates and Trusts Exemptions, Exemptions—line 4. Amended form 1040x Expected AGI, Expected AGI—Line 1 Expected taxable income, Expected Taxable Income— Lines 2–5 Expected taxes and credits, Expected Taxes and Credits— Lines 6–13c Farmers and fishermen, Farmers and Fishermen, Farmers and fishermen. Amended form 1040x , Farmers and Fishermen Fiscal year taxpayers, Fiscal year taxpayers. Amended form 1040x Higher income individuals, Higher income taxpayers. Amended form 1040x How to figure, How To Figure Estimated Tax, How To Figure Each Payment How to pay, How To Pay Estimated Tax Instructions for Worksheet 2-9, annualized estimated tax, Instructions for the 2014 Annualized Estimated Tax Worksheet (Worksheet 2-9) Itemized deductions, Itemized deductions—line 2. Amended form 1040x Married taxpayers, Married Taxpayers Net capital gain, Tax on net capital gain. Amended form 1040x , Tax on net capital gain. Amended form 1040x No standard deduction, No standard deduction. Amended form 1040x Nonresident aliens, Nonresident aliens. Amended form 1040x Overpayment, Credit an Overpayment Payment vouchers, Pay by Check or Money Order Using the Estimated Tax Payment Voucher Payments not required, Estimated Tax Payments Not Required Regular installment method, Regular Installment Method Required annual payment, Required Annual Payment— Line 14c Self-employment income, Self-employment income. Amended form 1040x Separate returns, Separate Returns Sick pay, Estimated tax. Amended form 1040x Standard deduction, Standard deduction—line 2. Amended form 1040x , Line 7. Amended form 1040x Total estimated tax payments, Total Estimated Tax Payments Needed—Line 16a Types of taxes included, Introduction Underpayment penalty, Underpayment penalty. Amended form 1040x , Underpayment Penalty for 2013 When to pay, When To Pay Estimated Tax When to start payments, When To Start Who does not have to pay, Who Does Not Have To Pay Estimated Tax Who must pay, Who Must Pay Estimated Tax Estimated tax worksheets, Worksheets for Chapter 2, Worksheet 2-1. Amended form 1040x 2014 Estimated Tax Worksheet, Worksheet 2-2. Amended form 1040x 2014 Estimated Tax Worksheet—Line 1 Estimated Taxable Social Security and Railroad Retirement Benefits 2014 annualized estimated tax worksheet, Worksheet 2-9. Amended form 1040x 2014 Annualized Estimated Tax Worksheet Capital gains, tax on, Tax on net capital gain. Amended form 1040x Foreign earned income, Worksheet 2-8. Amended form 1040x 2014 Estimated Tax Worksheet—Line 6 Foreign Earned Income Tax Worksheet Form 1040-ES, Worksheet 2-1. Amended form 1040x 2014 Estimated Tax Worksheet Phaseout of itemized deductions, Worksheet 2-5. Amended form 1040x 2014 Estimated Tax Worksheet—Line 2 Phaseout of Itemized Deductions Railroad retirement benefits, Worksheet 2-2. Amended form 1040x 2014 Estimated Tax Worksheet—Line 1 Estimated Taxable Social Security and Railroad Retirement Benefits Reduction of exemption amount, Worksheet 2-6. Amended form 1040x 2014 Estimated Tax Worksheet—Line 4 Reduction of Exemption Amount Self-employment tax, Worksheet 2-3. Amended form 1040x 2014 Estimated Tax Worksheet—Lines 1 and 11 Estimated Self-Employment Tax and Deduction Worksheet Social security benefits, Worksheet 2-2. Amended form 1040x 2014 Estimated Tax Worksheet—Line 1 Estimated Taxable Social Security and Railroad Retirement Benefits Standard deduction, Worksheet 2-4. Amended form 1040x 2014 Estimated Tax Worksheet—Line 2 Standard Deduction Worksheet Excess social security or railroad retirement tax withholding, Excess Social Security or Railroad Retirement Tax Withholding, How to claim refund of excess tier 2 RRTA. Amended form 1040x Nonrailroad employees worksheet, Worksheet for Nonrailroad Employees Railroad employees worksheets, Worksheets for Railroad Employees Exemption from withholding, Exemption From Withholding Claiming, Claiming exemption from withholding. Amended form 1040x Good for only one year, An exemption is good for only 1 year. Amended form 1040x Itemized deductions, Itemizing deductions or claiming exemptions or credits. Amended form 1040x Students, Students. Amended form 1040x Exemptions, Line 10. Amended form 1040x Dependents, Dependents. Amended form 1040x Expected taxable income, Exemptions—line 4. Amended form 1040x Personal Allowances Worksheet, Exemptions (worksheet lines A, C, and D). Amended form 1040x Self, Self. Amended form 1040x Spouse, Spouse. Amended form 1040x Withholding allowances, Withholding Allowances Expenses, Itemized deductions (worksheet line 1). Amended form 1040x Allowances, Expense allowances. Amended form 1040x F Farmers Estimated tax, Special Rules, Farmers and fishermen. Amended form 1040x , Farmers and Fishermen Fiscal years, Fiscal year farmers and fishermen. Amended form 1040x Gross income, Gross income from farming. Amended form 1040x Joint returns, Joint returns. Amended form 1040x Required annual payment, Farmers and fishermen. Amended form 1040x Underpayment penalty, Farmers and fishermen. Amended form 1040x , Farmers and Fishermen Waiver of underpayment penalty, Farmers and fishermen. Amended form 1040x Withholding for farmworkers, Farmworkers. Amended form 1040x Figures Tables and figures (see Tables and figures) Fiscal years Estimated tax, Fiscal year taxpayers. Amended form 1040x Farmers and fishermen, Fiscal year farmers and fishermen. Amended form 1040x Withholding tax credit, Fiscal Years (FY) Fishermen Estimated tax, Special Rules, Farmers and fishermen. Amended form 1040x , Farmers and Fishermen Fiscal years, Fiscal year farmers and fishermen. Amended form 1040x Gross income, Gross income from fishing. Amended form 1040x Joint returns, Joint returns. Amended form 1040x Required annual payment, Farmers and fishermen. Amended form 1040x Underpayment penalty, Farmers and fishermen. Amended form 1040x , Farmers and Fishermen Waiver of underpayment penalty, Farmers and fishermen. Amended form 1040x Form 1040-ES, Introduction, How To Pay Estimated Tax Form 1040-ES (NR), Aliens Form 1040X, Form Received After Filing Form 1041-ES, Estates and Trusts Form 1099 series, Backup Withholding, The 1099 Series Form 2210, Form 2210. Amended form 1040x , Figuring Your Required Annual Payment (Part I) Form 2210-F, Form 2210-F. Amended form 1040x Form W-2, Form W-2 Form W-2c, Form Not Correct Form W-2G, Form W-2G. Amended form 1040x , Form W-2G Form W-4 worksheets, Completing Form W-4 and Worksheets Completing of, Completing Form W-4 and Worksheets Deductions and adjustments worksheet, Deductions and Adjustments Worksheet IRS withholding calculator, IRS Withholding Calculator. Amended form 1040x Number of allowances claimed, Only one job (worksheet line B). Amended form 1040x Two-Earners/Multiple Jobs Worksheet, Two-Earners/Multiple Jobs Worksheet Withholding allowances, Completing Form W-4 and Worksheets, Form W-4 worksheets. Amended form 1040x Form W-4, Employee's Allowance Withholding Certificate, Determining Amount of Tax Withheld Using Form W-4 Form W-4P, Periodic Payments Form W-4S, Form W-4S. Amended form 1040x Form W-4V, Unemployment Compensation Form W-7, Taxpayer identification number. Amended form 1040x Form W-9, Withholding rules. Amended form 1040x Fraud Form W-4 statements, Penalties Free tax services, Free help with your tax return. Amended form 1040x Fringe benefits, Taxable Fringe Benefits, More information. Amended form 1040x G Gambling Form W-2G, Form W-2G Losses, Itemized deductions (worksheet line 1). Amended form 1040x , Form W-2G Winnings, Form W-2G Gross income, Gross income. Amended form 1040x Farming, Gross income from farming. Amended form 1040x Fishing, Gross income from fishing. Amended form 1040x H Head of household Personal Allowances Worksheet, Head of household filing status (worksheet line E). Amended form 1040x Withholding allowance, Head of household filing status (worksheet line E). Amended form 1040x Help (see Tax help) Higher income individuals Required annual payment, Higher income taxpayers. Amended form 1040x Underpayment penalty, Higher income taxpayers. Amended form 1040x Household workers, Household workers. Amended form 1040x I Individual retirement arrangements (IRAs), Pensions and Annuities (see also Pensions) Interest income Backup withholding, Backup Withholding Underreported, Underreported interest or dividends. Amended form 1040x IRS withholding calculator, IRS Withholding Calculator. Amended form 1040x Itemized deductions Deductions and Adjustments Worksheet, Itemized deductions (worksheet line 1). Amended form 1040x Estimated tax, expected taxable income, Itemized deductions—line 2. Amended form 1040x Exemption from withholding, Itemizing deductions or claiming exemptions or credits. Amended form 1040x Gambling losses, Itemized deductions (worksheet line 1). Amended form 1040x , Form W-2G J Joint returns Excess withholding on social security and railroad retirement taxes, Joint returns. Amended form 1040x Farmers and fishermen, Joint returns. Amended form 1040x Underpayment penalty, 2012 separate returns and 2013 joint return. Amended form 1040x M Marital status Form W-4 worksheet, Marital Status Withholding rate, Marital Status Married taxpayers, Joint returns. Amended form 1040x (see also Joint returns) Estimated tax, Married Taxpayers Marital status, Married. Amended form 1040x Withholding allowances, Married individuals. Amended form 1040x Medical and dental expenses, Itemized deductions (worksheet line 1). Amended form 1040x Military retirement pay, Military retirees. Amended form 1040x , Periodic Payments Missing children, photographs of, Reminders Multiple jobs Excess social security and railroad retirement withholding, Excess Social Security or Railroad Retirement Tax Withholding Withholding allowances, Multiple jobs. Amended form 1040x N Name change, Name changed. Amended form 1040x Net investment income tax, Step 5. Amended form 1040x , Line 18. Amended form 1040x NIIT, Step 5. Amended form 1040x , Line 18. Amended form 1040x Noncitizens Estimated tax, Aliens Withholding, Single. Amended form 1040x , Employees who are not citizens or residents. Amended form 1040x Nonqualified deferred compensation, Periodic Payments Nonresident aliens Estimated tax, Aliens, Nonresident aliens. Amended form 1040x Individual taxpayer identification numbers (ITINs), Taxpayer identification number. Amended form 1040x O Overpayment Crediting to estimated tax, Credit an Overpayment P Part-year method of withholding, Part-Year Method Patronage dividends Backup withholding, Backup Withholding Payment vouchers, Pay by Check or Money Order Using the Estimated Tax Payment Voucher Penalties Backup withholding, Penalties. Amended form 1040x Underpayment of estimated tax, Underpayment Penalty for 2013 Waiver of underpayment penalty, Waiver of Penalty Willfully false or fraudulent Form W-4, Penalties Withholding allowances, Penalties Pensions, Pensions and Annuities New job, Employee also receiving pension income. Amended form 1040x Rollovers, Eligible Rollover Distributions Wages and salaries withholding rules compared, Withholding rules. Amended form 1040x Personal Allowances Worksheet, Personal Allowances Worksheet, Total personal allowances (worksheet line H). Amended form 1040x Publications (see Tax help) R Railroad retirement benefits Choosing to withhold, Federal Payments Railroad retirement tax Excess withholding, Excess Social Security or Railroad Retirement Tax Withholding, Worksheets for Railroad Employees Refund claims (tier 2), How to claim refund of excess tier 2 RRTA. Amended form 1040x Regular installment method, estimated tax, Regular Installment Method Reimbursements, Expense allowances. Amended form 1040x Excess, Accountable plan. Amended form 1040x Reporting Fringe benefits, How your employer reports your benefits. Amended form 1040x Gambling winnings, Information to give payer. Amended form 1040x Tips to employer, Reporting tips to your employer. Amended form 1040x Required annual payment, Required Annual Payment— Line 14c, Example. Amended form 1040x Retirement plans Pension plans, Pensions and Annuities Pensions, Pensions and Annuities Rollovers, Eligible Rollover Distributions State or local deferred compensation plan payments, Periodic Payments Rollovers, Eligible Rollover Distributions Royalties Backup withholding, Backup Withholding S Salaries, Salaries and Wages Saturday, Sunday, holiday rule, Saturday, Sunday, holiday rule. Amended form 1040x Self-employment tax, Self-employment income. Amended form 1040x Separate returns Estimated tax credit, Separate Returns Underpayment penalty, 2012 joint return and 2013 separate returns. Amended form 1040x Withholding tax credit, Separate Returns Sick pay, Sick Pay, Estimated tax. Amended form 1040x Single marital status, Single. Amended form 1040x Social security benefits Choosing to withhold, Federal Payments Social security taxes Excess withholding, Excess Social Security or Railroad Retirement Tax Withholding Taxpayer identification numbers (TINs), Taxpayer identification number. Amended form 1040x Withholding obligation, Reminders Spouse, Marital Status (see also Married taxpayers) Exemption, Spouse. Amended form 1040x Marital status, Marital Status Personal Allowances Worksheet, Spouse. Amended form 1040x Standard deduction, Standard deduction—line 2. Amended form 1040x , Line 7. Amended form 1040x State and local income taxes and property taxes, Itemized deductions (worksheet line 1). Amended form 1040x State or local deferred compensation plan payments, Periodic Payments Students, Students. Amended form 1040x Supplemental wages, Supplemental Wages T Tables and figures Do you have to pay estimated tax? (Figure 2-A), Exemption from withholding on Form W-4 (Figure 1-A), Railroad retirement, maximum withholding (Table 3-2), Table 3-2. Amended form 1040x Maximum Social Security and RRTA Withholding for 2013 Social security, maximum withholding (Table 3-2), Table 3-2. Amended form 1040x Maximum Social Security and RRTA Withholding for 2013 Worksheets, where to find, Worksheets for Chapter 2 Tax help, How To Get Tax Help Tax Rate Schedules, 2014 Tax Rate Schedules Taxpayer identification numbers (TINs), Taxpayer identification number. Amended form 1040x Tips, Tips, More information. Amended form 1040x Total income, Total income. Amended form 1040x Trust beneficiaries Underpayment penalty, Estate or trust payments of estimated tax. Amended form 1040x TTY/TDD information, How To Get Tax Help Two-Earners/Multiple Jobs Worksheet, Two-Earners/Multiple Jobs Worksheet U Underpayment penalty, Underpayment Penalty for 2013, Worksheet for Form 2210, Part IV, Section B—Figuring the Penalty Actual withholding method, Actual withholding method. Amended form 1040x Amended estimated tax, Underpayment penalty. Amended form 1040x Amended returns, Amended returns. Amended form 1040x Annualized income installment method, Annualized Income Installment Method (Schedule AI) Beneficiaries of estates and trusts, Estate or trust payments of estimated tax. Amended form 1040x Capital gains (Worksheet 4-1), Worksheet 4-1. Amended form 1040x 2013 Form 2210, Schedule AI—Line 12 Qualified Dividends and Capital Gain Tax Worksheet Exceptions, Exceptions Farmers and fishermen, Farmers and fishermen. Amended form 1040x , Farmers and Fishermen, Farmers and fishermen. Amended form 1040x Figuring, IRS can figure the penalty for you. Amended form 1040x , Short Method for Figuring the Penalty (Part III), Regular Method for Figuring the Penalty (Part IV) Higher income individuals, Higher income taxpayers. Amended form 1040x Joint returns, 2012 separate returns and 2013 joint return. Amended form 1040x Lowering or eliminating, Lowering or eliminating the penalty. Amended form 1040x Minimum required each period, Minimum required each period. Amended form 1040x No penalty, No penalty. Amended form 1040x No tax liability last year exception, No Tax Liability Last Year Paid through withholding, Paid through withholding. Amended form 1040x , Actual withholding method. Amended form 1040x Penalty figured for each period, Penalty figured separately for each period. Amended form 1040x Penalty thresholds, General Rule Qualified dividends (Worksheet 4-1), Worksheet 4-1. Amended form 1040x 2013 Form 2210, Schedule AI—Line 12 Qualified Dividends and Capital Gain Tax Worksheet Required annual payment, Figuring Your Required Annual Payment (Part I) Schedule AI, Annualized Income Installment Method (Schedule AI) Separate returns, 2012 joint return and 2013 separate returns. Amended form 1040x Waiver, Waiver of Penalty When charged, When penalty is charged. Amended form 1040x Unemployment compensation, Unemployment Compensation, Form 1099-G. Amended form 1040x W Wages and salaries, Salaries and Wages Waiver of penalty, Waiver of Penalty Withholding Allowances, Withholding Allowances, Alternative method of figuring withholding allowances. Amended form 1040x , Only one job (worksheet line B). Amended form 1040x Personal Allowances Worksheet, Personal Allowances Worksheet Amended returns, Form Received After Filing Amount of tax withheld, Form W-4, Determining Amount of Tax Withheld Using Form W-4 Annuities, Pensions and Annuities Backup withholding, Backup Withholding Changing, Changing Your Withholding Checking amount of, Checking Your Withholding Choosing not to withhold, Choosing Not To Have Income Tax Withheld Community property states, Community property states. Amended form 1040x Credit against income tax, Withholding Cumulative wage method, Cumulative Wage Method Deductions and adjustments worksheet, Deductions and Adjustments Worksheet Divorced taxpayers, Single. Amended form 1040x Domestic help, Household workers. Amended form 1040x Employers' rules, Rules Your Employer Must Follow Estimated tax, Withholding—line 15. Amended form 1040x Excess social security and railroad retirement taxes, Excess Social Security or Railroad Retirement Tax Withholding Exemption from, Exemption From Withholding Farmworkers, Farmworkers. Amended form 1040x Fiscal years, Fiscal Years (FY) Form received after filing, Form Received After Filing Form W-2, Form W-2 Form W-2c, Form Not Correct Form W-2G, Form W-2G. Amended form 1040x , Form W-2G Form W-4, Determining Amount of Tax Withheld Using Form W-4 Fringe benefits, Taxable Fringe Benefits Gambling winnings, Gambling Winnings, Backup withholding on gambling winnings. Amended form 1040x , Form W-2G Getting right amount of tax withheld, Getting the Right Amount of Tax Withheld, IRS Withholding Calculator. Amended form 1040x Household workers, Household workers. Amended form 1040x Marital status, Marital Status Married taxpayers, Married. Amended form 1040x , Married individuals. Amended form 1040x Multiple jobs, Multiple jobs. Amended form 1040x Noncitizens, Single. Amended form 1040x , Employees who are not citizens or residents. Amended form 1040x Nonperiodic payments, Nonperiodic Payments Part-year method, Part-Year Method Penalties, Penalties Pensions, Pensions and Annuities Periodic payments, Periodic Payments Railroad retirement benefits, Federal Payments Repaying withheld tax, Repaying withheld tax. Amended form 1040x Rollovers, Eligible Rollover Distributions Salaries and wages, Salaries and Wages Separate returns, Separate Returns Sick pay, Sick Pay Single taxpayers, Single. Amended form 1040x Social security (FICA) tax, Reminders, Federal Payments Tips, Tips Types of income, Introduction, Salaries and Wages Underpayment penalty, Paid through withholding. Amended form 1040x , Actual withholding method. Amended form 1040x Unemployment compensation, Unemployment Compensation Worksheet for Form 2210, Part IV, Section B-Figure the Penalty Penalty Worksheet, Worksheet for Form 2210, Part IV, Section B—Figuring the Penalty Worksheets (blank) Annualized - Capital gains (Worksheet 2-12), Worksheet 2-12. Amended form 1040x 2014 Annualized Estimated Tax Worksheet—Line 12 Qualified Dividends and Capital Gain Tax Worksheet Annualized - Foreign Earned Income (Worksheet 2-13), Worksheet 2-13. Amended form 1040x 2014 Annualized Estimated Tax Worksheet—Line 12 Foreign Earned Income Tax Worksheet Annualized - Phaseout of itemized deductions (Worksheet 2-10), Worksheet 2-10. Amended form 1040x 2014 Annualized Estimated Tax Worksheet—Line 6 Phaseout of Itemized Deductions Annualized - Qualified dividends (Worksheet 2-12), Worksheet 2-12. Amended form 1040x 2014 Annualized Estimated Tax Worksheet—Line 12 Qualified Dividends and Capital Gain Tax Worksheet Annualized - Reduction of exemption amount (Worksheet 2-11), Worksheet 2-11. Amended form 1040x 2014 Annualized Estimated Tax Worksheet—Line 10 Reduction of Exemption Amount Annualized estimated tax (Worksheet 2-9), Worksheet 2-9. Amended form 1040x 2014 Annualized Estimated Tax Worksheet, Worksheet 2-9. Amended form 1040x 2014 Annualized Estimated Tax Worksheet(Continued) Capital gains tax worksheet Worksheet 4-1, Worksheet 4-1. Amended form 1040x 2013 Form 2210, Schedule AI—Line 12 Qualified Dividends and Capital Gain Tax Worksheet Dependents (age 65 or older or blind) exemption from withholding (Worksheet 1-4), Worksheet 1-4. Amended form 1040x Exemption From Withholding for Dependents Age 65 or Older or Blind Estimated tax worksheets (Worksheet 2-1), Worksheet 2-1. Amended form 1040x 2014 Estimated Tax Worksheet Foreign earned income (Worksheet 2-8), Worksheet 2-8. Amended form 1040x 2014 Estimated Tax Worksheet—Line 6 Foreign Earned Income Tax Worksheet Phaseout of itemized deductions (Worksheet 2-5), Worksheet 2-5. Amended form 1040x 2014 Estimated Tax Worksheet—Line 2 Phaseout of Itemized Deductions Qualified dividends Worksheet 4-1, Worksheet 4-1. Amended form 1040x 2013 Form 2210, Schedule AI—Line 12 Qualified Dividends and Capital Gain Tax Worksheet Railroad retirement benefits (Worksheet 2-2), Worksheet 2-2. Amended form 1040x 2014 Estimated Tax Worksheet—Line 1 Estimated Taxable Social Security and Railroad Retirement Benefits Reduction of exemption amount (Worksheet 2-6), Worksheet 2-6. Amended form 1040x 2014 Estimated Tax Worksheet—Line 4 Reduction of Exemption Amount Self-employment tax and deduction (Worksheet 2-3), Worksheet 2-3. Amended form 1040x 2014 Estimated Tax Worksheet—Lines 1 and 11 Estimated Self-Employment Tax and Deduction Worksheet Social security benefits (Worksheet 2-2), Worksheet 2-2. Amended form 1040x 2014 Estimated Tax Worksheet—Line 1 Estimated Taxable Social Security and Railroad Retirement Benefits Standard deduction (Worksheet 2-4), Worksheet 2-4. Amended form 1040x 2014 Estimated Tax Worksheet—Line 2 Standard Deduction Worksheet Prev  Up     Home   More Online Publications