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Amendment Tax Return

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Amendment Tax Return

Amendment tax return Publication 15-T - Main Content Table of Contents Introduction Notice to Employers Withholding Income Taxes on the Wages of Nonresident Alien Employees Increased Exclusion Amount for Combined Commuter Highway Vehicle Transportation and Transit Passes How To Use the Income Tax Withholding and Advance Earned Income Credit (EIC) Payment TablesIncome Tax Withholding Advance Payment Methods for the Earned Income Credit (EIC) Whole-Dollar Withholding and Paying Advance EIC (Rounding) Alternative Methods for Figuring WithholdingTerm of continuous employment. Amendment tax return Formula Tables for Percentage Method Withholding (for Automated Payroll Systems) Wage Bracket Percentage Method Tables (for Automated Payroll Systems) Combined Income Tax, Employee Social Security Tax, and Employee Medicare Tax Withholding Tables Introduction This publication contains the new income tax withholding percentage and wage bracket method tables. Amendment tax return It also includes the revised advance earned income credit (EIC) payment percentage and wage bracket method tables. Amendment tax return The revised formula percentage method, wage bracket percentage method, and combined withholding tables are also found in this publication. Amendment tax return Publication 15-T should be used by employers in conjunction with the information in Publication 15 (Circular E), Employer's Tax Guide. Amendment tax return Agricultural employers who use Publication 51 (Circular A), Agricultural Employer's Tax Guide, should also use these tables in lieu of the corresponding tables in Publication 51, and use Publication 15-T in conjunction with the information in Publication 51. Amendment tax return Likewise, updated tables are included for Publication 15-A, Employer's Supplemental Tax Guide. Amendment tax return For the calculation of income tax withholding on pensions, the new withholding tables also apply. Amendment tax return These new tables have been developed due to changes to the tax law made in the American Recovery and Reinvestment Act of 2009. Amendment tax return The IRS asks that employers begin using these tables in lieu of the applicable previously published tables as soon as possible, but no later than April 1, 2009. Amendment tax return Because this publication combines withholding tables from both the Publication 15 (Circular E), Publication 51 (Circular A), and Publication 15-A, your applicable table may be on a different page from that shown in those publications. Amendment tax return Notice to Employers Make the notice on page 73 available to employees so that they will be aware of how the new law affects their withholding. Amendment tax return A copy of Form W-4, Employee's Withholding Allowance Certificate, is included on pages 71 and 72. Amendment tax return Employees do not need to fill out a new Form W-4. Amendment tax return These new tables have been developed to apply for withholding for all employees and to take into account all current tax provisions. Amendment tax return Employees may submit a new Form W-4 to ensure that the correct amount of tax is being withheld from their pay. Amendment tax return Note: The 2009 Form W-4 and the Tables for Withholding on Distributions of Indian Gaming Profits to Tribal Members found on page 58 of Publication 15-A are not being revised. Amendment tax return Withholding Income Taxes on the Wages of Nonresident Alien Employees In general, you must withhold federal income taxes on the wages of nonresident alien employees. Amendment tax return However, see Publication 515, Withholding of Tax on Nonresident Aliens and Foreign Entities, for exceptions to this general rule. Amendment tax return You must add an amount as set forth in the chart below to the nonresident alien's wages solely for calculating the income tax withholding for each payroll period. Amendment tax return You determine the amount to be withheld by applying the income tax withholding tables to the amount of wages paid plus the additional chart amount. Amendment tax return For more information, see Notice 2005-76, 2005-46 I. Amendment tax return R. Amendment tax return B. Amendment tax return 947, available at www. Amendment tax return irs. Amendment tax return gov/irb/2005-46_IRB/ar10. Amendment tax return html. Amendment tax return As the new withholding tables were developed due to changes to the tax law made by the American Recovery and Reinvestment Act of 2009, the amount to add to a nonresident alien employee's wages for calculating income tax withholding only has been increased. Amendment tax return See the chart below for these increased amounts. Amendment tax return Nonresident alien students from India and business apprentices from India are not subject to this procedure. Amendment tax return The amount to be added to the nonresident alien's wages to calculate income tax withholding is set forth in the following chart. Amendment tax return Amount to Add to Nonresident Alien Employee's Wages for Calculating Income Tax Withholding Only Payroll Period Add Additional   Weekly $138. Amendment tax return 00   Biweekly 276. Amendment tax return 00   Semimonthly 299. Amendment tax return 00   Monthly 598. Amendment tax return 00   Quarterly 1,795. Amendment tax return 00   Semiannually 3,590. Amendment tax return 00   Annually 7,180. Amendment tax return 00   Daily or Miscellaneous(each day of the payroll period) 27. Amendment tax return 60   The amounts added under this chart are added to wages solely for calculating income tax withholding on the wages of the nonresident alien employee. Amendment tax return These chart amounts should not be included in any box on the employee's Form W-2, Wage and Tax Statement, and do not increase the income tax liability of the employee. Amendment tax return Also, these chart amounts do not increase the social security, Medicare, or Federal Unemployment Tax Act (FUTA) tax liability of the employer or the employee. Amendment tax return This procedure only applies to nonresident alien employees who have wages subject to income tax withholding. Amendment tax return Note. Amendment tax return The following example will deal with the new withholding tables only. Amendment tax return For withholding on wages to nonresident alien employees before the new withholding tables were implemented (after February 17, 2009, but not later than April 1, 2009), see Withholding income taxes on wages of nonresident alien employees in section 9 of Publication 15 (Circular E). Amendment tax return Example. Amendment tax return An employer using the percentage method of withholding pays wages of $500 for a biweekly payroll period to a married nonresident alien employee. Amendment tax return The nonresident alien has properly completed Form W-4, entering marital status as “single” with one withholding allowance and indicating status as a nonresident alien on line 6 of Form W-4 (see page 71). Amendment tax return The employer determines the wages to be used in the withholding tables by adding to the $500 amount of wages paid the amount of $276 from the chart above ($776 total). Amendment tax return The employer then applies the applicable table (Table 2(a), the table for biweekly payroll period, single persons) by subtracting the applicable percentage method amount for one withholding allowance for a biweekly payroll period from $776 and making the calculations according to the table. Amendment tax return The $276 added to wages for purposes of calculating income tax withholding is not reported on Form W-2, and does not increase the income tax liability of the employee. Amendment tax return The $276 added amount also does not affect the social security tax, Medicare tax, or FUTA tax liability of the employer or the employee. Amendment tax return Increased Exclusion Amount for Combined Commuter Highway Vehicle Transportation and Transit Passes Effective March 2009, the monthly exclusion for combined commuter highway vehicle transportation and transit passes increases to $230 through December 2009. Amendment tax return This increase is based on a change in the tax law made in the American Recovery and Reinvestment Act of 2009. Amendment tax return How To Use the Income Tax Withholding and Advance Earned Income Credit (EIC) Payment Tables Income Tax Withholding There are several ways to figure income tax withholding. Amendment tax return The following methods of withholding are based on the information that you get from your employees on Form W-4, Employee's Withholding Allowance Certificate. Amendment tax return See section 9 of Publication 15 (Circular E) for more information on Form W-4. Amendment tax return Adjustments are not required when there will be more than the usual number of pay periods, for example, 27 biweekly pay dates instead of 26. Amendment tax return Wage Bracket Method Under the wage bracket method, find the proper table (on pages 7-26) for your payroll period and the employee's marital status as shown on his or her Form W-4. Amendment tax return Then, based on the number of withholding allowances claimed on the Form W-4 and the amount of wages, find the amount of federal tax to withhold. Amendment tax return If your employee is claiming more than 10 withholding allowances, see below. Amendment tax return If you cannot use the wage bracket tables because wages exceed the amount shown in the last bracket of the table, use the percentage method of withholding described below. Amendment tax return Be sure to reduce wages by the amount of total withholding allowances in Table 1 on this page before using the percentage method tables (pages 5-6). Amendment tax return Adjusting wage bracket withholding for employees claiming more than 10 withholding allowances. Amendment tax return   The wage bracket tables can be used if an employee claims up to 10 allowances. Amendment tax return More than 10 allowances may be claimed because of the special withholding allowance, additional allowances for deductions and credits, and the system itself. Amendment tax return   Adapt the tables to more than 10 allowances as follows: Multiply the number of withholding allowances over 10 by the allowance value for the payroll period. Amendment tax return The allowance values are in Table 1, Percentage Method—2009 Amount for One Withholding Allowance, later. Amendment tax return Subtract the result from the employee's wages. Amendment tax return On this amount, find and withhold the tax in the column for 10 allowances. Amendment tax return   This is a voluntary method. Amendment tax return If you use the wage bracket tables, you may continue to withhold the amount in the “10” column when your employee has more than 10 allowances, using the method above. Amendment tax return You can also use any other method described below. Amendment tax return Percentage Method If you do not want to use the wage bracket tables on pages 7-26 to figure how much income tax to withhold, you can use a percentage computation based on Table 1 below and the appropriate rate table. Amendment tax return This method works for any number of withholding allowances the employee claims and any amount of wages. Amendment tax return Use these steps to figure the income tax to withhold under the percentage method. Amendment tax return Multiply one withholding allowance for your payroll period (see Table 1 below) by the number of allowances that the employee claims. Amendment tax return Subtract that amount from the employee's wages. Amendment tax return Determine the amount to withhold from the appropriate table on page 5 or 6. Amendment tax return Table 1. Amendment tax return Percentage Method—2009 Amount for One Withholding Allowance Payroll Period One Withholding Allowance Weekly $70. Amendment tax return 19 Biweekly 140. Amendment tax return 38 Semimonthly 152. Amendment tax return 08 Monthly 304. Amendment tax return 17 Quarterly 912. Amendment tax return 50 Semiannually 1,825. Amendment tax return 00 Annually 3,650. Amendment tax return 00 Daily or miscellaneous (each day of the payroll period) 14. Amendment tax return 04 Example. Amendment tax return   An unmarried employee is paid $600 weekly. Amendment tax return This employee has in effect a Form W-4 claiming two withholding allowances. Amendment tax return Using the percentage method, figure the income tax to withhold as follows: 1. Amendment tax return Total wage payment   $600. Amendment tax return 00 2. Amendment tax return One allowance $70. Amendment tax return 19   3. Amendment tax return Allowances claimed on Form W-4 2   4. Amendment tax return Multiply line 2 by line 3   $140. Amendment tax return 38 5 Amount subject to withholding (subtract line 4 from line 1)   $459. Amendment tax return 62 6. Amendment tax return Tax to be withheld on $459. Amendment tax return 62 from Table 1(a)—single person, page 5   $45. Amendment tax return 14      To figure the income tax to withhold, you may reduce the last digit of the wages to zero, or figure the wages to the nearest dollar. Amendment tax return Annual income tax withholding. Amendment tax return   Figure the income tax to withhold on annual wages under the Percentage Method for an annual payroll period. Amendment tax return Then prorate the tax back to the payroll period. Amendment tax return Example. Amendment tax return A married person claims four withholding allowances. Amendment tax return She is paid $1,000 a week. Amendment tax return Multiply the weekly wages by 52 weeks to figure the annual wage of $52,000. Amendment tax return Subtract $14,600 (the value of four withholding allowances for 2009) for a balance of $37,400. Amendment tax return Using the table for the annual payroll period (Table 7(b)) on page 6, $2,812. Amendment tax return 50 is withheld. Amendment tax return Divide the annual tax by 52. Amendment tax return The weekly income tax to withhold is $54. Amendment tax return 09. Amendment tax return Alternative Methods of Income Tax Withholding Rather than the Wage Bracket Method or Percentage Method described above, you can use an alternative method to withhold income tax. Amendment tax return Alternative Methods for Figuring Withholding on page 36 describes some of these alternative methods and contains: Formula tables for percentage method withholding (for automated payroll systems), Wage bracket percentage method tables (for automated payroll systems), and Combined income, social security, and Medicare tax withholding tables. Amendment tax return Additional alternative methods explained on page 36 are annualized wages, average estimated wages, cumulative wages, and part-year employment. Amendment tax return Advance Payment Methods for the Earned Income Credit (EIC) To figure the advance EIC payment, you may use either the Wage Bracket Method or the Percentage Method as explained below. Amendment tax return You may use other methods for figuring advance EIC payments if the amount of the payment is about the same as it would be using tables in this booklet. Amendment tax return See the tolerances allowed in the chart in Other methods on page 36. Amendment tax return See also section 10 in Publication 15 (Circular E) for an explanation of the advance payment of the EIC. Amendment tax return The number of withholding allowances that an employee claims on Form W-4 is not used in figuring the advance EIC payment. Amendment tax return Nor does it matter that the employee has claimed exemption from income tax withholding on Form W-4. Amendment tax return Wage Bracket Method If you use the wage bracket tables on pages 29-35, figure the advance EIC payment as follows. Amendment tax return Find the employee's gross wages before any deductions using the appropriate table. Amendment tax return There are different tables for (a) single or head of household, (b) married without spouse filing certificate, and (c) married with both spouses filing certificates. Amendment tax return Determine the amount of the advance EIC payment shown in the appropriate table for the amount of wages paid. Amendment tax return Percentage Method If you do not want to use the wage bracket tables to figure how much to include in an employee's wages for the advance EIC payment, you can use the percentage method based on the appropriate rate table on pages 27 and 28. Amendment tax return Find the employee's gross wages before any deductions in the appropriate table on pages 27 and 28. Amendment tax return There are different tables for (a) single or head of household, (b) married without spouse filing certificate, and (c) married with both spouses filing certificates. Amendment tax return Find the advance EIC payment shown in the appropriate table for the amount of wages paid. Amendment tax return Whole-Dollar Withholding and Paying Advance EIC (Rounding) The income tax withholding amounts in the wage bracket tables (pages 7-26) have been rounded to whole-dollar amounts. Amendment tax return When employers use the percentage method tables (pages 5-6) or an alternative method of income tax withholding table, the tax for the pay period may be rounded to the nearest dollar. Amendment tax return The wage bracket tables for advance EIC payments (pages 29-35) have also been rounded to whole-dollar amounts. Amendment tax return If you use the tables for percentage method of advance EIC payments (pages 27-28), the payments may be rounded to the nearest dollar. Amendment tax return Tables for Percentage Method of Withholding (For Wages Paid Through December 2009) TABLE 1—WEEKLY Payroll Period   (a) SINGLE person (including head of household)— (b) MARRIED person— If the amount of wages (after subtracting withholding allowances) is: The amount of income taxto withhold is: If the amount of wages (after subtracting withholding allowances) is:   The amount of incometax to withhold is: Not over $138 $0   Not over $303 $0   Over— But not over— of excess over— Over— But not over— of excess over— $138 —$200   10% —$138 $303 —$470   10% —$303 $200 —$696   $6. Amendment tax return 20 plus 15% —$200 $470 —$1,455   $16. Amendment tax return 70 plus 15% —$470 $696 —$1,279   $80. Amendment tax return 60 plus 25% —$696 $1,455 —$2,272   $164. Amendment tax return 45 plus 25% —$1,455 $1,279 —$3,338   $226. Amendment tax return 35 plus 28% —$1,279 $2,272 —$4,165   $368. Amendment tax return 70 plus 28% —$2,272 $3,338 —$7,212   $802. Amendment tax return 87 plus 33% —$3,338 $4,165 —$7,321   $898. Amendment tax return 74 plus 33% —$4,165 $7,212 $2,081. Amendment tax return 29 plus 35% —$7,212 $7,321 $1,940. Amendment tax return 22 plus 35% —$7,321 TABLE 2—BIWEEKLY Payroll Period       (a) SINGLE person (including head of household)—   (b) MARRIED person— If the amount of wages (after subtracting withholdingallowances) is: The amount of income taxto withhold is: If the amount of wages (after subtracting withholdingallowances) is: The amount of incometax to withhold is:   Not over $276 $0   Not over $606 $0   Over— But not over— of excess over— Over— But not over— of excess over— $276 —$400   10% —$276 $606 —$940   10% —$606 $400 —$1,392   $12. Amendment tax return 40 plus 15% —$400 $940 —$2,910   $33. Amendment tax return 40 plus 15% —$940 $1,392 —$2,559   $161. Amendment tax return 20 plus 25% —$1,392 $2,910 —$4,543   $328. Amendment tax return 90 plus 25% —$2,910 $2,559 —$6,677   $452. Amendment tax return 95 plus 28% —$2,559 $4,543 —$8,331   $737. Amendment tax return 15 plus 28% —$4,543 $6,677 —$14,423   $1,605. Amendment tax return 99 plus 33% —$6,677 $8,331 —$14,642   $1,797. Amendment tax return 79 plus 33% —$8,331 $14,423 $4,162. Amendment tax return 17 plus 35% —$14,423 $14,642 $3,880. Amendment tax return 42 plus 35% —$14,642 TABLE 3—SEMIMONTHLY Payroll Period       (a) SINGLE person (including head of household)— (b) MARRIED person— If the amount of wages (after subtracting withholding allowances) is: The amount of income taxto withhold is: If the amount of wages (after subtracting withholding allowances) is:   The amount of incometax to withhold is: Not over $299 $0   Not over $656 $0   Over— But not over— of excess over— Over— But not over— of excess over— $299 —$433   10% —$299 $656 —$1,019   10% —$656 $433 —$1,508   $13. Amendment tax return 40 plus 15% —$433 $1,019 —$3,152   $36. Amendment tax return 30 plus 15% —$1,019 $1,508 —$2,772   $174. Amendment tax return 65 plus 25% —$1,508 $3,152 —$4,922   $356. Amendment tax return 25 plus 25% —$3,152 $2,772 —$7,233   $490. Amendment tax return 65 plus 28% —$2,772 $4,922 —$9,025   $798. Amendment tax return 75 plus 28% —$4,922 $7,233 —$15,625   $1,739. Amendment tax return 73 plus 33% —$7,233 $9,025 —$15,863   $1,947. Amendment tax return 59 plus 33% —$9,025 $15,625   $4,509. Amendment tax return 09 plus 35% —$15,625 $15,863   $4,204. Amendment tax return 13 plus 35% —$15,863 TABLE 4—MONTHLY Payroll Period   (a) SINGLE person (including head of household)— (b) MARRIED person— If the amount of wages (after subtracting withholding allowances) is: The amount of income taxto withhold is: If the amount of wages (after subtracting withholdingallowances) is: The amount of incometax to withhold is: Not over $598 $0   Not over $1,313 $0   Over— But not over— of excess over— Over— But not over— of excess over— $598 —$867   10% —$598 $1,313 —$2,038   10% —$1,313 $867 —$3,017   $26. Amendment tax return 90 plus 15% —$867 $2,038 —$6,304   $72. Amendment tax return 50 plus 15% —$2,038 $3,017 —$5,544   $349. Amendment tax return 40 plus 25% —$3,017 $6,304 —$9,844   $712. Amendment tax return 40 plus 25% —$6,304 $5,544 —$14,467   $981. Amendment tax return 15 plus 28% —$5,544 $9,844 —$18,050   $1,597. Amendment tax return 40 plus 28% —$9,844 $14,467 —$31,250   $3,479. Amendment tax return 59 plus 33% —$14,467 $18,050 —$31,725   $3,895. Amendment tax return 08 plus 33% —$18,050 $31,250 $9,017. Amendment tax return 98 plus 35% —$31,250 $31,725 $8,407. Amendment tax return 83 plus 35% —$31,725 Tables for Percentage Method of Withholding (continued) (For Wages Paid Through December 2009) TABLE 5—QUARTERLY Payroll Period   (a) SINGLE person (including head of household)— (b) MARRIED person— If the amount of wages (after subtracting withholding allowances) is: The amount of income taxto withhold is: If the amount of wages (after subtracting withholding allowances) is:   The amount of incometax to withhold is: Not over $1,795 $0   Not over $3,938 $0   Over— But not over— of excess over— Over— But not over— of excess over— $1,795 —$2,600   10% —$1,795 $3,938 —$6,113   10% —$3,938 $2,600 —$9,050   $80. Amendment tax return 50 plus 15% —$2,600 $6,113 —$18,913   $217. Amendment tax return 50 plus 15% —$6,113 $9,050 —$16,633   $1,048. Amendment tax return 00 plus 25% —$9,050 $18,913 —$29,533   $2,137. Amendment tax return 50 plus 25% —$18,913 $16,633 —$43,400   $2,943. Amendment tax return 75 plus 28% —$16,633 $29,533 —$54,150   $4,792. Amendment tax return 50 plus 28% —$29,533 $43,400 —$93,750   $10,438. Amendment tax return 51 plus 33% —$43,400 $54,150 —$95,175   $11,685. Amendment tax return 26 plus 33% —$54,150 $93,750 $27,054. Amendment tax return 01 plus 35% —$93,750 $95,175 $25,223. Amendment tax return 51 plus 35% —$95,175 TABLE 6—SEMIANNUAL Payroll Period   (a) SINGLE person (including head of household)— (b) MARRIED person— If the amount of wages (after subtracting withholding allowances) is: The amount of income taxto withhold is: If the amount of wages (after subtracting withholdingallowances) is: The amount of incometax to withhold is: Not over $3,590 $0   Not over $7,875 $0   Over— But not over— of excess over— Over— But not over— of excess over— $3,590 —$5,200   10% —$3,590 $7,875 —$12,225   10% —$7,875 $5,200 —$18,100   $161. Amendment tax return 00 plus 15% —$5,200 $12,225 —$37,825   $435. Amendment tax return 00 plus 15% —$12,225 $18,100 —$33,265   $2,096. Amendment tax return 00 plus 25% —$18,100 $37,825 —$59,065   $4,275. Amendment tax return 00 plus 25% —$37,825 $33,265 —$86,800   $5,887. Amendment tax return 25 plus 28% —$33,265 $59,065 —$108,300   $9,585. Amendment tax return 00 plus 28% —$59,065 $86,800 —$187,500   $20,877. Amendment tax return 05 plus 33% —$86,800 $108,300 —$190,350   $23,370. Amendment tax return 80 plus 33% —$108,300 $187,500 $54,108. Amendment tax return 05 plus 35% —$187,500 $190,350 $50,447. Amendment tax return 30 plus 35% —$190,350 TABLE 7—ANNUAL Payroll Period   (a) SINGLE person (including head of household)— (b) MARRIED person— If the amount of wages (after subtracting withholding allowances) is: The amount of income taxto withhold is: If the amount of wages (after subtracting withholdingallowances) is: The amount of incometax to withhold is: Not over $7,180 $0   Not over $15,750 $0   Over— But not over— of excess over— Over— But not over— of excess over— $7,180 —$10,400   10% —$7,180 $15,750 —$24,450   10% —$15,750 $10,400 —$36,200   $322. Amendment tax return 00 plus 15% —$10,400 $24,450 —$75,650   $870. Amendment tax return 00 plus 15% —$24,450 $36,200 —$66,530   $4,192. Amendment tax return 00 plus 25% —$36,200 $75,650 —$118,130   $8,550. Amendment tax return 00 plus 25% —$75,650 $66,530 —$173,600   $11,774. Amendment tax return 50 plus 28% —$66,530 $118,130 —$216,600   $19,170. Amendment tax return 00 plus 28% —$118,130 $173,600 —$375,000   $41,754. Amendment tax return 10 plus 33% —$173,600 $216,600 —$380,700   $46,741. Amendment tax return 60 plus 33% —$216,600 $375,000 $108,216. Amendment tax return 10 plus 35% —$375,000 $380,700 $100,894. Amendment tax return 60 plus 35% —$380,700 TABLE 8—DAILY or MISCELLANEOUS Payroll Period   (a) SINGLE person (including head of household)— (b) MARRIED person— If the amount of wages (after subtracting withholding allowances) divided by the number of days in the payroll period is: The amount of income taxto withhold per day is: If the amount of wages (after subtracting withholding allowances) divided by the number of days in the payroll period is: The amount of incometax to withhold per day is: Not over $27. Amendment tax return 60 $0   Not over $60. Amendment tax return 60 $0   Over— But not over— of excess over— Over— But not over— of excess over— $27. Amendment tax return 60 —$40. Amendment tax return 00   10% —$27. Amendment tax return 60 $60. Amendment tax return 60 —$94. Amendment tax return 00   10% —$60. Amendment tax return 60 $40. Amendment tax return 00 —$139. Amendment tax return 20   $1. Amendment tax return 24 plus 15% —$40. Amendment tax return 00 $94. Amendment tax return 00 —$291. Amendment tax return 00   $3. Amendment tax return 34 plus 15% —$94. Amendment tax return 00 $139. Amendment tax return 20 —$255. Amendment tax return 90   $16. Amendment tax return 12 plus 25% —$139. Amendment tax return 20 $291. Amendment tax return 00 —$454. Amendment tax return 30   $32. Amendment tax return 89 plus 25% —$291. Amendment tax return 00 $255. Amendment tax return 90 —$667. Amendment tax return 70   $45. Amendment tax return 30 plus 28% —$255. Amendment tax return 90 $454. Amendment tax return 30 —$833. Amendment tax return 10   $73. Amendment tax return 72 plus 28% —$454. Amendment tax return 30 $667. Amendment tax return 70 —$1,442. Amendment tax return 30   $160. Amendment tax return 60 plus 33% —$667. Amendment tax return 70 $833. Amendment tax return 10 —$1,464. Amendment tax return 20   $179. Amendment tax return 78 plus 33% —$833. Amendment tax return 10 $1,442. Amendment tax return 30 $416. Amendment tax return 22 plus 35% —$1,442. Amendment tax return 30 $1,464. Amendment tax return 20 $388. Amendment tax return 04 plus 35% —$1,464. Amendment tax return 20 SINGLE Persons—WEEKLY Payroll Period (For Wages Paid Through December 2009) If the wages are– And the number of withholding allowances claimed is— At least But less than 0 1 2 3 4 5 6 7 8 9 10 The amount of income tax to be withheld is— $0 $145 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 145 150 1 0 0 0 0 0 0 0 0 0 0 150 155 1 0 0 0 0 0 0 0 0 0 0 155 160 2 0 0 0 0 0 0 0 0 0 0 160 165 2 0 0 0 0 0 0 0 0 0 0 165 170 3 0 0 0 0 0 0 0 0 0 0 170 175 3 0 0 0 0 0 0 0 0 0 0 175 180 4 0 0 0 0 0 0 0 0 0 0 180 185 4 0 0 0 0 0 0 0 0 0 0 185 190 5 0 0 0 0 0 0 0 0 0 0 190 195 5 0 0 0 0 0 0 0 0 0 0 195 200 6 0 0 0 0 0 0 0 0 0 0 200 210 7 0 0 0 0 0 0 0 0 0 0 210 220 8 1 0 0 0 0 0 0 0 0 0 220 230 10 2 0 0 0 0 0 0 0 0 0 230 240 11 3 0 0 0 0 0 0 0 0 0 240 250 13 4 0 0 0 0 0 0 0 0 0 250 260 14 5 0 0 0 0 0 0 0 0 0 260 270 16 6 0 0 0 0 0 0 0 0 0 270 280 17 7 0 0 0 0 0 0 0 0 0 280 290 19 8 1 0 0 0 0 0 0 0 0 290 300 20 10 2 0 0 0 0 0 0 0 0 300 310 22 11 3 0 0 0 0 0 0 0 0 310 320 23 13 4 0 0 0 0 0 0 0 0 320 330 25 14 5 0 0 0 0 0 0 0 0 330 340 26 16 6 0 0 0 0 0 0 0 0 340 350 28 17 7 0 0 0 0 0 0 0 0 350 360 29 19 8 1 0 0 0 0 0 0 0 360 370 31 20 10 2 0 0 0 0 0 0 0 370 380 32 22 11 3 0 0 0 0 0 0 0 380 390 34 23 13 4 0 0 0 0 0 0 0 390 400 35 25 14 5 0 0 0 0 0 0 0 400 410 37 26 16 6 0 0 0 0 0 0 0 410 420 38 28 17 7 0 0 0 0 0 0 0 420 430 40 29 19 8 1 0 0 0 0 0 0 430 440 41 31 20 10 2 0 0 0 0 0 0 440 450 43 32 22 11 3 0 0 0 0 0 0 450 460 44 34 23 13 4 0 0 0 0 0 0 460 470 46 35 25 14 5 0 0 0 0 0 0 470 480 47 37 26 16 6 0 0 0 0 0 0 480 490 49 38 28 17 7 0 0 0 0 0 0 490 500 50 40 29 19 8 1 0 0 0 0 0 500 510 52 41 31 20 10 2 0 0 0 0 0 510 520 53 43 32 22 11 3 0 0 0 0 0 520 530 55 44 34 23 13 4 0 0 0 0 0 530 540 56 46 35 25 14 5 0 0 0 0 0 540 550 58 47 37 26 16 6 0 0 0 0 0 550 560 59 49 38 28 17 7 0 0 0 0 0 560 570 61 50 40 29 19 8 1 0 0 0 0 570 580 62 52 41 31 20 10 2 0 0 0 0 580 590 64 53 43 32 22 11 3 0 0 0 0 590 600 65 55 44 34 23 13 4 0 0 0 0 600 610 67 56 46 35 25 14 5 0 0 0 0 610 620 68 58 47 37 26 16 6 0 0 0 0 620 630 70 59 49 38 28 17 7 0 0 0 0 630 640 71 61 50 40 29 19 8 1 0 0 0 640 650 73 62 52 41 31 20 10 2 0 0 0 650 660 74 64 53 43 32 22 11 3 0 0 0 660 670 76 65 55 44 34 23 13 4 0 0 0 670 680 77 67 56 46 35 25 14 5 0 0 0 680 690 79 68 58 47 37 26 16 6 0 0 0 690 700 80 70 59 49 38 28 17 7 0 0 0 700 710 83 71 61 50 40 29 19 8 1 0 0 710 720 85 73 62 52 41 31 20 10 2 0 0 720 730 88 74 64 53 43 32 22 11 3 0 0 730 740 90 76 65 55 44 34 23 13 4 0 0 740 750 93 77 67 56 46 35 25 14 5 0 0 750 760 95 79 68 58 47 37 26 16 6 0 0 760 770 98 80 70 59 49 38 28 17 7 0 0 770 780 100 83 71 61 50 40 29 19 8 1 0 $780 $790 $103 $85 $73 $62 $52 $41 $31 $20 $10 $2 $0 790 800 105 88 74 64 53 43 32 22 11 3 0 800 810 108 90 76 65 55 44 34 23 13 4 0 810 820 110 93 77 67 56 46 35 25 14 5 0 820 830 113 95 79 68 58 47 37 26 16 6 0 830 840 115 98 80 70 59 49 38 28 17 7 0 840 850 118 100 83 71 61 50 40 29 19 8 1 850 860 120 103 85 73 62 52 41 31 20 10 2 860 870 123 105 88 74 64 53 43 32 22 11 3 870 880 125 108 90 76 65 55 44 34 23 13 4 880 890 128 110 93 77 67 56 46 35 25 14 5 890 900 130 113 95 79 68 58 47 37 26 16 6 900 910 133 115 98 80 70 59 49 38 28 17 7 910 920 135 118 100 83 71 61 50 40 29 19 8 920 930 138 120 103 85 73 62 52 41 31 20 10 930 940 140 123 105 88 74 64 53 43 32 22 11 940 950 143 125 108 90 76 65 55 44 34 23 13 950 960 145 128 110 93 77 67 56 46 35 25 14 960 970 148 130 113 95 79 68 58 47 37 26 16 970 980 150 133 115 98 80 70 59 49 38 28 17 980 990 153 135 118 100 83 71 61 50 40 29 19 990 1,000 155 138 120 103 85 73 62 52 41 31 20 1,000 1,010 158 140 123 105 88 74 64 53 43 32 22 1,010 1,020 160 143 125 108 90 76 65 55 44 34 23 1,020 1,030 163 145 128 110 93 77 67 56 46 35 25 1,030 1,040 165 148 130 113 95 79 68 58 47 37 26 1,040 1,050 168 150 133 115 98 80 70 59 49 38 28 1,050 1,060 170 153 135 118 100 83 71 61 50 40 29 1,060 1,070 173 155 138 120 103 85 73 62 52 41 31 1,070 1,080 175 158 140 123 105 88 74 64 53 43 32 1,080 1,090 178 160 143 125 108 90 76 65 55 44 34 1,090 1,100 180 163 145 128 110 93 77 67 56 46 35 1,100 1,110 183 165 148 130 113 95 79 68 58 47 37 1,110 1,120 185 168 150 133 115 98 80 70 59 49 38 1,120 1,130 188 170 153 135 118 100 83 71 61 50 40 1,130 1,140 190 173 155 138 120 103 85 73 62 52 41 1,140 1,150 193 175 158 140 123 105 88 74 64 53 43 1,150 1,160 195 178 160 143 125 108 90 76 65 55 44 1,160 1,170 198 180 163 145 128 110 93 77 67 56 46 1,170 1,180 200 183 165 148 130 113 95 79 68 58 47 1,180 1,190 203 185 168 150 133 115 98 80 70 59 49 1,190 1,200 205 188 170 153 135 118 100 82 71 61 50 1,200 1,210 208 190 173 155 138 120 103 85 73 62 52 1,210 1,220 210 193 175 158 140 123 105 87 74 64 53 1,220 1,230 213 195 178 160 143 125 108 90 76 65 55 1,230 1,240 215 198 180 163 145 128 110 92 77 67 56 1,240 1,250 218 200 183 165 148 130 113 95 79 68 58                           $1,250 and over Use Table 1(a) for a SINGLE person on page 5. Amendment tax return Also see the instructions on page 3. Amendment tax return                           MARRIED Persons—WEEKLY Payroll Period (For Wages Paid Through December 2009) If the wages are– And the number of withholding allowances claimed is— At least But less than 0 1 2 3 4 5 6 7 8 9 10 The amount of income tax to be withheld is— $0 $310 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 310 320 1 0 0 0 0 0 0 0 0 0 0 320 330 2 0 0 0 0 0 0 0 0 0 0 330 340 3 0 0 0 0 0 0 0 0 0 0 340 350 4 0 0 0 0 0 0 0 0 0 0 350 360 5 0 0 0 0 0 0 0 0 0 0 360 370 6 0 0 0 0 0 0 0 0 0 0 370 380 7 0 0 0 0 0 0 0 0 0 0 380 390 8 1 0 0 0 0 0 0 0 0 0 390 400 9 2 0 0 0 0 0 0 0 0 0 400 410 10 3 0 0 0 0 0 0 0 0 0 410 420 11 4 0 0 0 0 0 0 0 0 0 420 430 12 5 0 0 0 0 0 0 0 0 0 430 440 13 6 0 0 0 0 0 0 0 0 0 440 450 14 7 0 0 0 0 0 0 0 0 0 450 460 15 8 1 0 0 0 0 0 0 0 0 460 470 16 9 2 0 0 0 0 0 0 0 0 470 480 17 10 3 0 0 0 0 0 0 0 0 480 490 19 11 4 0 0 0 0 0 0 0 0 490 500 20 12 5 0 0 0 0 0 0 0 0 500 510 22 13 6 0 0 0 0 0 0 0 0 510 520 23 14 7 0 0 0 0 0 0 0 0 520 530 25 15 8 1 0 0 0 0 0 0 0 530 540 26 16 9 2 0 0 0 0 0 0 0 540 550 28 17 10 3 0 0 0 0 0 0 0 550 560 29 19 11 4 0 0 0 0 0 0 0 560 570 31 20 12 5 0 0 0 0 0 0 0 570 580 32 22 13 6 0 0 0 0 0 0 0 580 590 34 23 14 7 0 0 0 0 0 0 0 590 600 35 25 15 8 1 0 0 0 0 0 0 600 610 37 26 16 9 2 0 0 0 0 0 0 610 620 38 28 17 10 3 0 0 0 0 0 0 620 630 40 29 19 11 4 0 0 0 0 0 0 630 640 41 31 20 12 5 0 0 0 0 0 0 640 650 43 32 22 13 6 0 0 0 0 0 0 650 660 44 34 23 14 7 0 0 0 0 0 0 660 670 46 35 25 15 8 1 0 0 0 0 0 670 680 47 37 26 16 9 2 0 0 0 0 0 680 690 49 38 28 17 10 3 0 0 0 0 0 690 700 50 40 29 19 11 4 0 0 0 0 0 700 710 52 41 31 20 12 5 0 0 0 0 0 710 720 53 43 32 22 13 6 0 0 0 0 0 720 730 55 44 34 23 14 7 0 0 0 0 0 730 740 56 46 35 25 15 8 1 0 0 0 0 740 750 58 47 37 26 16 9 2 0 0 0 0 750 760 59 49 38 28 17 10 3 0 0 0 0 760 770 61 50 40 29 19 11 4 0 0 0 0 770 780 62 52 41 31 20 12 5 0 0 0 0 780 790 64 53 43 32 22 13 6 0 0 0 0 790 800 65 55 44 34 23 14 7 0 0 0 0 800 810 67 56 46 35 25 15 8 1 0 0 0 810 820 68 58 47 37 26 16 9 2 0 0 0 820 830 70 59 49 38 28 17 10 3 0 0 0 830 840 71 61 50 40 29 19 11 4 0 0 0 840 850 73 62 52 41 31 20 12 5 0 0 0 850 860 74 64 53 43 32 22 13 6 0 0 0 860 870 76 65 55 44 34 23 14 7 0 0 0 870 880 77 67 56 46 35 25 15 8 1 0 0 880 890 79 68 58 47 37 26 16 9 2 0 0 890 900 80 70 59 49 38 28 17 10 3 0 0 900 910 82 71 61 50 40 29 19 11 4 0 0 910 920 83 73 62 52 41 31 20 12 5 0 0 920 930 85 74 64 53 43 32 22 13 6 0 0 930 940 86 76 65 55 44 34 23 14 7 0 0 940 950 88 77 67 56 46 35 25 15 8 1 0 950 960 89 79 68 58 47 37 26 16 9 2 0 960 970 91 80 70 59 49 38 28 17 10 3 0 970 980 92 82 71 61 50 40 29 19 11 4 0 980 990 94 83 73 62 52 41 31 20 12 5 0 990 1,000 95 85 74 64 53 43 32 22 13 6 0 $1,000 $1,010 $97 $86 $76 $65 $55 $44 $34 $23 $14 $7 $0 1,010 1,020 98 88 77 67 56 46 35 25 15 8 1 1,020 1,030 100 89 79 68 58 47 37 26 16 9 2 1,030 1,040 101 91 80 70 59 49 38 28 17 10 3 1,040 1,050 103 92 82 71 61 50 40 29 19 11 4 1,050 1,060 104 94 83 73 62 52 41 31 20 12 5 1,060 1,070 106 95 85 74 64 53 43 32 22 13 6 1,070 1,080 107 97 86 76 65 55 44 34 23 14 7 1,080 1,090 109 98 88 77 67 56 46 35 25 15 8 1,090 1,100 110 100 89 79 68 58 47 37 26 16 9 1,100 1,110 112 101 91 80 70 59 49 38 28 17 10 1,110 1,120 113 103 92 82 71 61 50 40 29 19 11 1,120 1,130 115 104 94 83 73 62 52 41 31 20 12 1,130 1,140 116 106 95 85 74 64 53 43 32 22 13 1,140 1,150 118 107 97 86 76 65 55 44 34 23 14 1,150 1,160 119 109 98 88 77 67 56 46 35 25 15 1,160 1,170 121 110 100 89 79 68 58 47 37 26 16 1,170 1,180 122 112 101 91 80 70 59 49 38 28 17 1,180 1,190 124 113 103 92 82 71 61 50 40 29 19 1,190 1,200 125 115 104 94 83 73 62 52 41 31 20 1,200 1,210 127 116 106 95 85 74 64 53 43 32 22 1,210 1,220 128 118 107 97 86 76 65 55 44 34 23 1,220 1,230 130 119 109 98 88 77 67 56 46 35 25 1,230 1,240 131 121 110 100 89 79 68 58 47 37 26 1,240 1,250 133 122 112 101 91 80 70 59 49 38 28 1,250 1,260 134 124 113 103 92 82 71 61 50 40 29 1,260 1,270 136 125 115 104 94 83 73 62 52 41 31 1,270 1,280 137 127 116 106 95 85 74 64 53 43 32 1,280 1,290 139 128 118 107 97 86 76 65 55 44 34 1,290 1,300 140 130 119 109 98 88 77 67 56 46 35 1,300 1,310 142 131 121 110 100 89 79 68 58 47 37 1,310 1,320 143 133 122 112 101 91 80 70 59 49 38 1,320 1,330 145 134 124 113 103 92 82 71 61 50 40 1,330 1,340 146 136 125 115 104 94 83 73 62 52 41 1,340 1,350 148 137 127 116 106 95 85 74 64 53 43 1,350 1,360 149 139 128 118 107 97 86 76 65 55 44 1,360 1,370 151 140 130 119 109 98 88 77 67 56 46 1,370 1,380 152 142 131 121 110 100 89 79 68 58 47 1,380 1,390 154 143 133 122 112 101 91 80 70 59 49 1,390 1,400 155 145 134 124 113 103 92 82 71 61 50                           $1,400 and over Use Table 1(b) for a MARRIED person on page 5. Amendment tax return Also see the instructions on page 3. Amendment tax return                           SINGLE Persons—BIWEEKLY Payroll Period (For Wages Paid Through December 2009) If the wages are– And the number of withholding allowances claimed is— At least But less than 0 1 2 3 4 5 6 7 8 9 10 The amount of income tax to be withheld is— $0 $280 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 280 290 1 0 0 0 0 0 0 0 0 0 0 290 300 2 0 0 0 0 0 0 0 0 0 0 300 310 3 0 0 0 0 0 0 0 0 0 0 310 320 4 0 0 0 0 0 0 0 0 0 0 320 330 5 0 0 0 0 0 0 0 0 0 0 330 340 6 0 0 0 0 0 0 0 0 0 0 340 350 7 0 0 0 0 0 0 0 0 0 0 350 360 8 0 0 0 0 0 0 0 0 0 0 360 370 9 0 0 0 0 0 0 0 0 0 0 370 380 10 0 0 0 0 0 0 0 0 0 0 380 390 11 0 0 0 0 0 0 0 0 0 0 390 400 12 0 0 0 0 0 0 0 0 0 0 400 410 13 0 0 0 0 0 0 0 0 0 0 410 420 15 0 0 0 0 0 0 0 0 0 0 420 430 16 1 0 0 0 0 0 0 0 0 0 430 440 18 2 0 0 0 0 0 0 0 0 0 440 450 19 3 0 0 0 0 0 0 0 0 0 450 460 21 4 0 0 0 0 0 0 0 0 0 460 470 22 5 0 0 0 0 0 0 0 0 0 470 480 24 6 0 0 0 0 0 0 0 0 0 480 490 25 7 0 0 0 0 0 0 0 0 0 490 500 27 8 0 0 0 0 0 0 0 0 0 500 520 29 9 0 0 0 0 0 0 0 0 0 520 540 32 11 0 0 0 0 0 0 0 0 0 540 560 35 14 0 0 0 0 0 0 0 0 0 560 580 38 17 1 0 0 0 0 0 0 0 0 580 600 41 20 3 0 0 0 0 0 0 0 0 600 620 44 23 5 0 0 0 0 0 0 0 0 620 640 47 26 7 0 0 0 0 0 0 0 0 640 660 50 29 9 0 0 0 0 0 0 0 0 660 680 53 32 11 0 0 0 0 0 0 0 0 680 700 56 35 14 0 0 0 0 0 0 0 0 700 720 59 38 17 1 0 0 0 0 0 0 0 720 740 62 41 20 3 0 0 0 0 0 0 0 740 760 65 44 23 5 0 0 0 0 0 0 0 760 780 68 47 26 7 0 0 0 0 0 0 0 780 800 71 50 29 9 0 0 0 0 0 0 0 800 820 74 53 32 11 0 0 0 0 0 0 0 820 840 77 56 35 14 0 0 0 0 0 0 0 840 860 80 59 38 17 1 0 0 0 0 0 0 860 880 83 62 41 20 3 0 0 0 0 0 0 880 900 86 65 44 23 5 0 0 0 0 0 0 900 920 89 68 47 26 7 0 0 0 0 0 0 920 940 92 71 50 29 9 0 0 0 0 0 0 940 960 95 74 53 32 11 0 0 0 0 0 0 960 980 98 77 56 35 14 0 0 0 0 0 0 980 1,000 101 80 59 38 17 1 0 0 0 0 0 1,000 1,020 104 83 62 41 20 3 0 0 0 0 0 1,020 1,040 107 86 65 44 23 5 0 0 0 0 0 1,040 1,060 110 89 68 47 26 7 0 0 0 0 0 1,060 1,080 113 92 71 50 29 9 0 0 0 0 0 1,080 1,100 116 95 74 53 32 11 0 0 0 0 0 1,100 1,120 119 98 77 56 35 14 0 0 0 0 0 1,120 1,140 122 101 80 59 38 17 1 0 0 0 0 1,140 1,160 125 104 83 62 41 20 3 0 0 0 0 1,160 1,180 128 107 86 65 44 23 5 0 0 0 0 1,180 1,200 131 110 89 68 47 26 7 0 0 0 0 1,200 1,220 134 113 92 71 50 29 9 0 0 0 0 1,220 1,240 137 116 95 74 53 32 11 0 0 0 0 1,240 1,260 140 119 98 77 56 35 14 0 0 0 0 1,260 1,280 143 122 101 80 59 38 17 1 0 0 0 1,280 1,300 146 125 104 83 62 41 20 3 0 0 0 1,300 1,320 149 128 107 86 65 44 23 5 0 0 0 1,320 1,340 152 131 110 89 68 47 26 7 0 0 0 1,340 1,360 155 134 113 92 71 50 29 9 0 0 0 1,360 1,380 158 137 116 95 74 53 32 11 0 0 0 1,380 1,400 161 140 119 98 77 56 35 13 0 0 0 1,400 1,420 166 143 122 101 80 59 38 16 1 0 0 1,420 1,440 171 146 125 104 83 62 41 19 3 0 0 $1,440 $1,460 $176 $149 $128 $107 $86 $65 $44 $22 $5 $0 $0 1,460 1,480 181 152 131 110 89 68 47 25 7 0 0 1,480 1,500 186 155 134 113 92 71 50 28 9 0 0 1,500 1,520 191 158 137 116 95 74 53 31 11 0 0 1,520 1,540 196 161 140 119 98 77 56 34 13 0 0 1,540 1,560 201 166 143 122 101 80 59 37 16 1 0 1,560 1,580 206 171 146 125 104 83 62 40 19 3 0 1,580 1,600 211 176 149 128 107 86 65 43 22 5 0 1,600 1,620 216 181 152 131 110 89 68 46 25 7 0 1,620 1,640 221 186 155 134 113 92 71 49 28 9 0 1,640 1,660 226 191 158 137 116 95 74 52 31 11 0 1,660 1,680 231 196 161 140 119 98 77 55 34 13 0 1,680 1,700 236 201 165 143 122 101 80 58 37 16 1 1,700 1,720 241 206 170 146 125 104 83 61 40 19 3 1,720 1,740 246 211 175 149 128 107 86 64 43 22 5 1,740 1,760 251 216 180 152 131 110 89 67 46 25 7 1,760 1,780 256 221 185 155 134 113 92 70 49 28 9 1,780 1,800 261 226 190 158 137 116 95 73 52 31 11 1,800 1,820 266 231 195 161 140 119 98 76 55 34 13 1,820 1,840 271 236 200 165 143 122 101 79 58 37 16 1,840 1,860 276 241 205 170 146 125 104 82 61 40 19 1,860 1,880 281 246 210 175 149 128 107 85 64 43 22 1,880 1,900 286 251 215 180 152 131 110 88 67 46 25 1,900 1,920 291 256 220 185 155 134 113 91 70 49 28 1,920 1,940 296 261 225 190 158 137 116 94 73 52 31 1,940 1,960 301 266 230 195 161 140 119 97 76 55 34 1,960 1,980 306 271 235 200 165 143 122 100 79 58 37 1,980 2,000 311 276 240 205 170 146 125 103 82 61 40 2,000 2,020 316 281 245 210 175 149 128 106 85 64 43 2,020 2,040 321 286 250 215 180 152 131 109 88 67 46 2,040 2,060 326 291 255 220 185 155 134 112 91 70 49 2,060 2,080 331 296 260 225 190 158 137 115 94 73 52 2,080 2,100 336 301 265 230 195 161 140 118 97 76 55                           $2,100 and over Use Table 2(a) for a SINGLE person on page 5. Amendment tax return Also see the instructions on page 3. Amendment tax return                           MARRIED Persons—BIWEEKLY Payroll Period (For Wages Paid Through December 2009) If the wages are– And the number of withholding allowances claimed is— At least But less than 0 1 2 3 4 5 6 7 8 9 10 The amount of income tax to be withheld is— $0 $620 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 620 640 2 0 0 0 0 0 0 0 0 0 0 640 660 4 0 0 0 0 0 0 0 0 0 0 660 680 6 0 0 0 0 0 0 0 0 0 0 680 700 8 0 0 0 0 0 0 0 0 0 0 700 720 10 0 0 0 0 0 0 0 0 0 0 720 740 12 0 0 0 0 0 0 0 0 0 0 740 760 14 0 0 0 0 0 0 0 0 0 0 760 780 16 2 0 0 0 0 0 0 0 0 0 780 800 18 4 0 0 0 0 0 0 0 0 0 800 820 20 6 0 0 0 0 0 0 0 0 0 820 840 22 8 0 0 0 0 0 0 0 0 0 840 860 24 10 0 0 0 0 0 0 0 0 0 860 880 26 12 0 0 0 0 0 0 0 0 0 880 900 28 14 0 0 0 0 0 0 0 0 0 900 920 30 16 2 0 0 0 0 0 0 0 0 920 940 32 18 4 0 0 0 0 0 0 0 0 940 960 35 20 6 0 0 0 0 0 0 0 0 960 980 38 22 8 0 0 0 0 0 0 0 0 980 1,000 41 24 10 0 0 0 0 0 0 0 0 1,000 1,020 44 26 12 0 0 0 0 0 0 0 0 1,020 1,040 47 28 14 0 0 0 0 0 0 0 0 1,040 1,060 50 30 16 2 0 0 0 0 0 0 0 1,060 1,080 53 32 18 4 0 0 0 0 0 0 0 1,080 1,100 56 35 20 6 0 0 0 0 0 0 0 1,100 1,120 59 38 22 8 0 0 0 0 0 0 0 1,120 1,140 62 41 24 10 0 0 0 0 0 0 0 1,140 1,160 65 44 26 12 0 0 0 0 0 0 0 1,160 1,180 68 47 28 14 0 0 0 0 0 0 0 1,180 1,200 71 50 30 16 2 0 0 0 0 0 0 1,200 1,220 74 53 32 18 4 0 0 0 0 0 0 1,220 1,240 77 56 35 20 6 0 0 0 0 0 0 1,240 1,260 80 59 38 22 8 0 0 0 0 0 0 1,260 1,280 83 62 41 24 10 0 0 0 0 0 0 1,280 1,300 86 65 44 26 12 0 0 0 0 0 0 1,300 1,320 89 68 47 28 14 0 0 0 0 0 0 1,320 1,340 92 71 50 30 16 2 0 0 0 0 0 1,340 1,360 95 74 53 32 18 4 0 0 0 0 0 1,360 1,380 98 77 56 35 20 6 0 0 0 0 0 1,380 1,400 101 80 59 38 22 8 0 0 0 0 0 1,400 1,420 104 83 62 41 24 10 0 0 0 0 0 1,420 1,440 107 86 65 44 26 12 0 0 0 0 0 1,440 1,460 110 89 68 47 28 14 0 0 0 0 0 1,460 1,480 113 92 71 50 30 16 2 0 0 0 0 1,480 1,500 116 95 74 53 32 18 4 0 0 0 0 1,500 1,520 119 98 77 56 35 20 6 0 0 0 0 1,520 1,540 122 101 80 59 38 22 8 0 0 0 0 1,540 1,560 125 104 83 62 41 24 10 0 0 0 0 1,560 1,580 128 107 86 65 44 26 12 0 0 0 0 1,580 1,600 131 110 89 68 47 28 14 0 0 0 0 1,600 1,620 134 113 92 71 50 30 16 2 0 0 0 1,620 1,640 137 116 95 74 53 32 18 4 0 0 0 1,640 1,660 140 119 98 77 56 35 20 6 0 0 0 1,660 1,680 143 122 101 80 59 38 22 8 0 0 0 1,680 1,700 146 125 104 83 62 41 24 10 0 0 0 1,700 1,720 149 128 107 86 65 44 26 12 0 0 0 1,720 1,740 152 131 110 89 68 47 28 14 0 0 0 1,740 1,760 155 134 113 92 71 50 30 16 2 0 0 1,760 1,780 158 137 116 95 74 53 32 18 4 0 0 1,780 1,800 161 140 119 98 77 56 35 20 6 0 0 1,800 1,820 164 143 122 101 80 59 38 22 8 0 0 1,820 1,840 167 146 125 104 83 62 41 24 10 0 0 1,840 1,860 170 149 128 107 86 65 44 26 12 0 0 1,860 1,880 173 152 131 110 89 68 47 28 14 0 0 1,880 1,900 176 155 134 113 92 71 50 30 16 2 0 1,900 1,920 179 158 137 116 95 74 53 32 18 4 0 1,920 1,940 182 161 140 119 98 77 56 35 20 6 0 1,940 1,960 185 164 143 122 101 80 59 38 22 8 0 1,960 1,980 188 167 146 125 104 83 62 41 24 10 0 1,980 2,000 191 170 149 128 107 86 65 44 26 12 0 $2,000 $2,020 $194 $173 $152 $131 $110 $89 $68 $47 $28 $14 $0 2,020 2,040 197 176 155 134 113 92 71 50 30 16 2 2,040 2,060 200 179 158 137 116 95 74 53 32 18 4 2,060 2,080 203 182 161 140 119 98 77 56 34 20 6 2,080 2,100 206 185 164 143 122 101 80 59 37 22 8 2,100 2,120 209 188 167 146 125 104 83 62 40 24 10 2,120 2,140 212 191 170 149 128 107 86 65 43 26 12 2,140 2,160 215 194 173 152 131 110 89 68 46 28 14 2,160 2,180 218 197 176 155 134 113 92 71 49 30 16 2,180 2,200 221 200 179 158 137 116 95 74 52 32 18 2,200 2,220 224 203 182 161 140 119 98 77 55 34 20 2,220 2,240 227 206 185 164 143 122 101 80 58 37 22 2,240 2,260 230 209 188 167 146 125 104 83 61 40 24 2,260 2,280 233 212 191 170 149 128 107 86 64 43 26 2,280 2,300 236 215 194 173 152 131 110 89 67 46 28 2,300 2,320 239 218 197 176 155 134 113 92 70 49 30 2,320 2,340 242 221 200 179 158 137 116 95 73 52 32 2,340 2,360 245 224 203 182 161 140 119 98 76 55 34 2,360 2,380 248 227 206 185 164 143 122 101 79 58 37 2,380 2,400 251 230 209 188 167 146 125 104 82 61 40 2,400 2,420 254 233 212 191 170 149 128 107 85 64 43 2,420 2,440 257 236 215 194 173 152 131 110 88 67 46 2,440 2,460 260 239 218 197 176 155 134 113 91 70 49 2,460 2,480 263 242 221 200 179 158 137 116 94 73 52 2,480 2,500 266 245 224 203 182 161 140 119 97 76 55 2,500 2,520 269 248 227 206 185 164 143 122 100 79 58 2,520 2,540 272 251 230 209 188 167 146 125 103 82 61 2,540 2,560 275 254 233 212 191 170 149 128 106 85 64 2,560 2,580 278 257 236 215 194 173 152 131 109 88 67 2,580 2,600 281 260 239 218 197 176 155 134 112 91 70 2,600 2,620 284 263 242 221 200 179 158 137 115 94 73 2,620 2,640 287 266 245 224 203 182 161 140 118 97 76 2,640 2,660 290 269 248 227 206 185 164 143 121 100 79 2,660 2,680 293 272 251 230 209 188 167 146 124 103 82 2,680 2,700 296 275 254 233 212 191 170 149 127 106 85                           $2,700 and over Use Table 2(b) for a MARRIED person on page 5. Amendment tax return Also see the instructions on page 3. Amendment tax return                           SINGLE Persons—SEMIMONTHLY Payroll Period (For Wages Paid Through December 2009) If the wages are– And the number of withholding allowances claimed is— At least But less than 0 1 2 3 4 5 6 7 8 9 10 The amount of income tax to be withheld is— $0 $300 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 300 310 1 0 0 0 0 0 0 0 0 0 0 310 320 2 0 0 0 0 0 0 0 0 0 0 320 330 3 0 0 0 0 0 0 0 0 0 0 330 340 4 0 0 0 0 0 0 0 0 0 0 340 350 5 0 0 0 0 0 0 0 0 0 0 350 360 6 0 0 0 0 0 0 0 0 0 0 360 370 7 0 0 0 0 0 0 0 0 0 0 370 380 8 0 0 0 0 0 0 0 0 0 0 380 390 9 0 0 0 0 0 0 0 0 0 0 390 400 10 0 0 0 0 0 0 0 0 0 0 400 410 11 0 0 0 0 0 0 0 0 0 0 410 420 12 0 0 0 0 0 0 0 0 0 0 420 430 13 0 0 0 0 0 0 0 0 0 0 430 440 14 0 0 0 0 0 0 0 0 0 0 440 450 15 0 0 0 0 0 0 0 0 0 0 450 460 17 0 0 0 0 0 0 0 0 0 0 460 470 18 1 0 0 0 0 0 0 0 0 0 470 480 20 2 0 0 0 0 0 0 0 0 0 480 490 21 3 0 0 0 0 0 0 0 0 0 490 500 23 4 0 0 0 0 0 0 0 0 0 500 520 25 6 0 0 0 0 0 0 0 0 0 520 540 28 8 0 0 0 0 0 0 0 0 0 540 560 31 10 0 0 0 0 0 0 0 0 0 560 580 34 12 0 0 0 0 0 0 0 0 0 580 600 37 14 0 0 0 0 0 0 0 0 0 600 620 40 17 1 0 0 0 0 0 0 0 0 620 640 43 20 3 0 0 0 0 0 0 0 0 640 660 46 23 5 0 0 0 0 0 0 0 0 660 680 49 26 7 0 0 0 0 0 0 0 0 680 700 52 29 9 0 0 0 0 0 0 0 0 700 720 55 32 11 0 0 0 0 0 0 0 0 720 740 58 35 13 0 0 0 0 0 0 0 0 740 760 61 38 15 0 0 0 0 0 0 0 0 760 780 64 41 18 1 0 0 0 0 0 0 0 780 800 67 44 21 3 0 0 0 0 0 0 0 800 820 70 47 24 5 0 0 0 0 0 0 0 820 840 73 50 27 7 0 0 0 0 0 0 0 840 860 76 53 30 9 0 0 0 0 0 0 0 860 880 79 56 33 11 0 0 0 0 0 0 0 880 900 82 59 36 13 0 0 0 0 0 0 0 900 920 85 62 39 16 0 0 0 0 0 0 0 920 940 88 65 42 19 2 0 0 0 0 0 0 940 960 91 68 45 22 4 0 0 0 0 0 0 960 980 94 71 48 25 6 0 0 0 0 0 0 980 1,000 97 74 51 28 8 0 0 0 0 0 0 1,000 1,020 100 77 54 31 10 0 0 0 0 0 0 1,020 1,040 103 80 57 34 12 0 0 0 0 0 0 1,040 1,060 106 83 60 37 15 0 0 0 0 0 0 1,060 1,080 109 86 63 40 18 1 0 0 0 0 0 1,080 1,100 112 89 66 43 21 3 0 0 0 0 0 1,100 1,120 115 92 69 46 24 5 0 0 0 0 0 1,120 1,140 118 95 72 49 27 7 0 0 0 0 0 1,140 1,160 121 98 75 52 30 9 0 0 0 0 0 1,160 1,180 124 101 78 55 33 11 0 0 0 0 0 1,180 1,200 127 104 81 58 36 13 0 0 0 0 0 1,200 1,220 130 107 84 61 39 16 0 0 0 0 0 1,220 1,240 133 110 87 64 42 19 2 0 0 0 0 1,240 1,260 136 113 90 67 45 22 4 0 0 0 0 1,260 1,280 139 116 93 70 48 25 6 0 0 0 0 1,280 1,300 142 119 96 73 51 28 8 0 0 0 0 1,300 1,320 145 122 99 76 54 31 10 0 0 0 0 1,320 1,340 148 125 102 79 57 34 12 0 0 0 0 1,340 1,360 151 128 105 82 60 37 14 0 0 0 0 1,360 1,380 154 131 108 85 63 40 17 1 0 0 0 1,380 1,400 157 134 111 88 66 43 20 3 0 0 0 1,400 1,420 160 137 114 91 69 46 23 5 0 0 0 1,420 1,440 163 140 117 94 72 49 26 7 0 0 0 1,440 1,460 166 143 120 97 75 52 29 9 0 0 0 1,460 1,480 169 146 123 100 78 55 32 11 0 0 0 $1,480 $1,500 $172 $149 $126 $103 $81 $58 $35 $13 $0 $0 $0 1,500 1,520 175 152 129 106 84 61 38 15 0 0 0 1,520 1,540 180 155 132 109 87 64 41 18 1 0 0 1,540 1,560 185 158 135 112 90 67 44 21 3 0 0 1,560 1,580 190 161 138 115 93 70 47 24 5 0 0 1,580 1,600 195 164 141 118 96 73 50 27 7 0 0 1,600 1,620 200 167 144 121 99 76 53 30 9 0 0 1,620 1,640 205 170 147 124 102 79 56 33 11 0 0 1,640 1,660 210 173 150 127 105 82 59 36 13 0 0 1,660 1,680 215 177 153 130 108 85 62 39 16 0 0 1,680 1,700 220 182 156 133 111 88 65 42 19 2 0 1,700 1,720 225 187 159 136 114 91 68 45 22 4 0 1,720 1,740 230 192 162 139 117 94 71 48 25 6 0 1,740 1,760 235 197 165 142 120 97 74 51 28 8 0 1,760 1,780 240 202 168 145 123 100 77 54 31 10 0 1,780 1,800 245 207 171 148 126 103 80 57 34 12 0 1,800 1,820 250 212 174 151 129 106 83 60 37 15 0 1,820 1,840 255 217 179 154 132 109 86 63 40 18 1 1,840 1,860 260 222 184 157 135 112 89 66 43 21 3 1,860 1,880 265 227 189 160 138 115 92 69 46 24 5 1,880 1,900 270 232 194 163 141 118 95 72 49 27 7 1,900 1,920 275 237 199 166 144 121 98 75 52 30 9 1,920 1,940 280 242 204 169 147 124 101 78 55 33 11 1,940 1,960 285 247 209 172 150 127 104 81 58 36 13 1,960 1,980 290 252 214 176 153 130 107 84 61 39 16 1,980 2,000 295 257 219 181 156 133 110 87 64 42 19 2,000 2,020 300 262 224 186 159 136 113 90 67 45 22 2,020 2,040 305 267 229 191 162 139 116 93 70 48 25 2,040 2,060 310 272 234 196 165 142 119 96 73 51 28 2,060 2,080 315 277 239 201 168 145 122 99 76 54 31 2,080 2,100 320 282 244 206 171 148 125 102 79 57 34 2,100 2,120 325 287 249 211 174 151 128 105 82 60 37 2,120 2,140 330 292 254 216 178 154 131 108 85 63 40                           $2,140 and over Use Table 3(a) for a SINGLE person on page 5. Amendment tax return Also see the instructions on page 3. Amendment tax return                           MARRIED Persons—SEMIMONTHLY Payroll Period (For Wages Paid Through December 2009) If the wages are– And the number of withholding allowances claimed is— At least But less than 0 1 2 3 4 5 6 7 8 9 10 The amount of income tax to be withheld is— $0 $660 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 660 680 1 0 0 0 0 0 0 0 0 0 0 680 700 3 0 0 0 0 0 0 0 0 0 0 700 720 5 0 0 0 0 0 0 0 0 0 0 720 740 7 0 0 0 0 0 0 0 0 0 0 740 760 9 0 0 0 0 0 0 0 0 0 0 760 780 11 0 0 0 0 0 0 0 0 0 0 780 800 13 0 0 0 0 0 0 0 0 0 0 800 820 15 0 0 0 0 0 0 0 0 0 0 820 840 17 2 0 0 0 0 0 0 0 0 0 840 860 19 4 0 0 0 0 0 0 0 0 0 860 880 21 6 0 0 0 0 0 0 0 0 0 880 900 23 8 0 0 0 0 0 0 0 0 0 900 920 25 10 0 0 0 0 0 0 0 0 0 920 940 27 12 0 0 0 0 0 0 0 0 0 940 960 29 14 0 0 0 0 0 0 0 0 0 960 980 31 16 1 0 0 0 0 0 0 0 0 980 1,000 33 18 3 0 0 0 0 0 0 0 0 1,000 1,020 35 20 5 0 0 0 0 0 0 0 0 1,020 1,040 38 22 7 0 0 0 0 0 0 0 0 1,040 1,060 41 24 9 0 0 0 0 0 0 0 0 1,060 1,080 44 26 11 0 0 0 0 0 0 0 0 1,080 1,100 47 28 13 0 0 0 0 0 0 0 0 1,100 1,120 50 30 15 0 0 0 0 0 0 0 0 1,120 1,140 53 32 17 2 0 0 0 0 0 0 0 1,140 1,160 56 34 19 4 0 0 0 0 0 0 0 1,160 1,180 59 36 21 6 0 0 0 0 0 0 0 1,180 1,200 62 39 23 8 0 0 0 0 0 0 0 1,200 1,220 65 42 25 10 0 0 0 0 0 0 0 1,220 1,240 68 45 27 12 0 0 0 0 0 0 0 1,240 1,260 71 48 29 14 0 0 0 0 0 0 0 1,260 1,280 74 51 31 16 1 0 0 0 0 0 0 1,280 1,300 77 54 33 18 3 0 0 0 0 0 0 1,300 1,320 80 57 35 20 5 0 0 0 0 0 0 1,320 1,340 83 60 37 22 7 0 0 0 0 0 0 1,340 1,360 86 63 40 24 9 0 0 0 0 0 0 1,360 1,380 89 66 43 26 11 0 0 0 0 0 0 1,380 1,400 92 69 46 28 13 0 0 0 0 0 0 1,400 1,420 95 72 49 30 15 0 0 0 0 0 0 1,420 1,440 98 75 52 32 17 1 0 0 0 0 0 1,440 1,460 101 78 55 34 19 3 0 0 0 0 0 1,460 1,480 104 81 58 36 21 5 0 0 0 0 0 1,480 1,500 107 84 61 39 23 7 0 0 0 0 0 1,500 1,520 110 87 64 42 25 9 0 0 0 0 0 1,520 1,540 113 90 67 45 27 11 0 0 0 0 0 1,540 1,560 116 93 70 48 29 13 0 0 0 0 0 1,560 1,580 119 96 73 51 31 15 0 0 0 0 0 1,580 1,600 122 99 76 54 33 17 2 0 0 0 0 1,600 1,620 125 102 79 57 35 19 4 0 0 0 0 1,620 1,640 128 105 82 60 37 21 6 0 0 0 0 1,640 1,660 131 108 85 63 40 23 8 0 0 0 0 1,660 1,680 134 111 88 66 43 25 10 0 0 0 0 1,680 1,700 137 114 91 69 46 27 12 0 0 0 0 1,700 1,720 140 117 94 72 49 29 14 0 0 0 0 1,720 1,740 143 120 97 75 52 31 16 1 0 0 0 1,740 1,760 146 123 100 78 55 33 18 3 0 0 0 1,760 1,780 149 126 103 81 58 35 20 5 0 0 0 1,780 1,800 152 129 106 84 61 38 22 7 0 0 0 1,800 1,820 155 132 109 87 64 41 24 9 0 0 0 1,820 1,840 158 135 112 90 67 44 26 11 0 0 0 1,840 1,860 161 138 115 93 70 47 28 13 0 0 0 1,860 1,880 164 141 118 96 73 50 30 15 0 0 0 1,880 1,900 167 144 121 99 76 53 32 17 2 0 0 1,900 1,920 170 147 124 102 79 56 34 19 4 0 0 1,920 1,940 173 150 127 105 82 59 36 21 6 0 0 1,940 1,960 176 153 130 108 85 62 39 23 8 0 0 1,960 1,980 179 156 133 111 88 65 42 25 10 0 0 1,980 2,000 182 159 136 114 91 68 45 27 12 0 0 2,000 2,020 185 162 139 117 94 71 48 29 14 0 0 2,020 2,040 188 165 142 120 97 74 51 31 16 1 0 $2,040 $2,060 $191 $168 $145 $123 $100 $77 $54 $33 $18 $3 $0 2,060 2,080 194 171 148 126 103 80 57 35 20 5 0 2,080 2,100 197 174 151 129 106 83 60 37 22 7 0 2,100 2,120 200 177 154 132 109 86 63 40 24 9 0 2,120 2,140 203 180 157 135 112 89 66 43 26 11 0 2,140 2,160 206 183 160 138 115 92 69 46 28 13 0 2,160 2,180 209 186 163 141 118 95 72 49 30 15 0 2,180 2,200 212 189 166 144 121 98 75 52 32 17 1 2,200 2,220 215 192 169 147 124 101 78 55 34 19 3 2,220 2,240 218 195 172 150 127 104 81 58 36 21 5 2,240 2,260 221 198 175 153 130 107 84 61 38 23 7 2,260 2,280 224 201 178 156 133 110 87 64 41 25 9 2,280 2,300 227 204 181 159 136 113 90 67 44 27 11 2,300 2,320 230 207 184 162 139 116 93 70 47 29 13 2,320 2,340 233 210 187 165 142 119 96 73 50 31 15 2,340 2,360 236 213 190 168 145 122 99 76 53 33 17 2,360 2,380 239 216 193 171 148 125 102 79 56 35 19 2,380 2,400 242 219 196 174 151 128 105 82 59 37 21 2,400 2,420 245 222 199 177 154 131 108 85 62 40 23 2,420 2,440 248 225 202 180 157 134 111 88 65 43 25 2,440 2,460 251 228 205 183 160 137 114 91 68 46 27 2,460 2,480 254 231 208 186 163 140 117 94 71 49 29 2,480 2,500 257 234 211 189 166 143 120 97 74 52 31 2,500 2,520 260 237 214 192 169 146 123 100 77 55 33 2,520 2,540 263 240 217 195 172 149 126 103 80 58 35 2,540 2,560 266 243 220 198 175 152 129 106 83 61 38 2,560 2,580 269 246 223 201 178 155 132 109 86 64 41 2,580 2,600 272 249 226 204 181 158 135 112 89 67 44 2,600 2,620 275 252 229 207 184 161 138 115 92 70 47 2,620 2,640 278 255 232 210 187 164 141 118 95 73 50 2,640 2,660 281 258 235 213 190 167 144 121 98 76 53 2,660 2,680 284 261 238 216 193 170 147 124 101 79 56 2,680 2,700 287 264 241 219 196 173 150 127 104 82 59 2,700 2,720 290 267 244 222 199 176 153 130 107 85 62 2,720 2,740 293 270 247 225 202 179 156 133 110 88 65                           $2,740 and over Use Table 3(b) for a MARRIED person on page 5. Amendment tax return Also see the instructions on page 3. Amendment tax return                           SINGLE Persons—MONTHLY Payroll Period (For Wages Paid Through December 2009) If the wages are– And the number of withholding allowances claimed is— At least But less than 0 1 2 3 4 5 6 7 8 9 10 The amount of income tax to be withheld is— $0 $600 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 600 640 2 0 0 0 0 0 0 0 0 0 0 640 680 6 0 0 0 0 0 0 0 0 0 0 680 720 10 0 0 0 0 0 0 0 0 0 0 720 760 14 0 0 0 0 0 0 0 0 0 0 760 800 18 0 0 0 0 0 0 0 0 0 0 800 840 22 0 0 0 0 0 0 0 0 0 0 840 880 26 0 0 0 0 0 0 0 0 0 0 880 920 32 0 0 0 0 0 0 0 0 0 0 920 960 38 4 0 0 0 0 0 0 0 0 0 960 1,000 44 8 0 0 0 0 0 0 0 0 0 1,000 1,040 50 12 0 0 0 0 0 0 0 0 0 1,040 1,080 56 16 0 0 0 0 0 0 0 0 0 1,080 1,120 62 20 0 0 0 0 0 0 0 0 0 1,120 1,160 68 24 0 0 0 0 0 0 0 0 0 1,160 1,200 74 28 0 0 0 0 0 0 0 0 0 1,200 1,240 80 34 1 0 0 0 0 0 0 0 0 1,240 1,280 86 40 5 0 0 0 0 0 0 0 0 1,280 1,320 92 46 9 0 0 0 0 0 0 0 0 1,320 1,360 98 52 13 0 0 0 0 0 0 0 0 1,360 1,400 104 58 17 0 0 0 0 0 0 0 0 1,400 1,440 110 64 21 0 0 0 0 0 0 0 0 1,440 1,480 116 70 25 0 0 0 0 0 0 0 0 1,480 1,520 122 76 31 0 0 0 0 0 0 0 0 1,520 1,560 128 82 37 3 0 0 0 0 0 0 0 1,560 1,600 134 88 43 7 0 0 0 0 0 0 0 1,600 1,640 140 94 49 11 0 0 0 0 0 0 0 1,640 1,680 146 100 55 15 0 0 0 0 0 0 0 1,680 1,720 152 106 61 19 0 0 0 0 0 0 0 1,720 1,760 158 112 67 23 0 0 0 0 0 0 0 1,760 1,800 164 118 73 27 0 0 0 0 0 0 0 1,800 1,840 170 124 79 33 1 0 0 0 0 0 0 1,840 1,880 176 130 85 39 5 0 0 0 0 0 0 1,880 1,920 182 136 91 45 9 0 0 0 0 0 0 1,920 1,960 188 142 97 51 13 0 0 0 0 0 0 1,960 2,000 194 148 103 57 17 0 0 0 0 0 0 2,000 2,040 200 154 109 63 21 0 0 0 0 0 0 2,040 2,080 206 160 115 69 25 0 0 0 0 0 0 2,080 2,120 212 166 121 75 29 0 0 0 0 0 0 2,120 2,160 218 172 127 81 35 2 0 0 0 0 0 2,160 2,200 224 178 133 87 41 6 0 0 0 0 0 2,200 2,240 230 184 139 93 47 10 0 0 0 0 0 2,240 2,280 236 190 145 99 53 14 0 0 0 0 0 2,280 2,320 242 196 151 105 59 18 0 0 0 0 0 2,320 2,360 248 202 157 111 65 22 0 0 0 0 0 2,360 2,400 254 208 163 117 71 26 0 0 0 0 0 2,400 2,440 260 214 169 123 77 32 0 0 0 0 0 2,440 2,480 266 220 175 129 83 38 4 0 0 0 0 2,480 2,520 272 226 181 135 89 44 8 0 0 0 0 2,520 2,560 278 232 187 141 95 50 12 0 0 0 0 2,560 2,600 284 238 193 147 101 56 16 0 0 0 0 2,600 2,640 290 244 199 153 107 62 20 0 0 0 0 2,640 2,680 296 250 205 159 113 68 24 0 0 0 0 2,680 2,720 302 256 211 165 119 74 28 0 0 0 0 2,720 2,760 308 262 217 171 125 80 34 1 0 0 0 2,760 2,800 314 268 223 177 131 86 40 5 0 0 0 2,800 2,840 320 274 229 183 137 92 46 9 0 0 0 2,840 2,880 326 280 235 189 143 98 52 13 0 0 0 2,880 2,920 332 286 241 195 149 104 58 17 0 0 0 2,920 2,960 338 292 247 201 155 110 64 21 0 0 0 2,960 3,000 344 298 253 207 161 116 70 25 0 0 0 3,000 3,040 350 304 259 213 167 122 76 30 0 0 0 3,040 3,080 360 310 265 219 173 128 82 36 3 0 0 3,080 3,120 370 316 271 225 179 134 88 42 7 0 0 3,120 3,160 380 322 277 231 185 140 94 48 11 0 0 3,160 3,200 390 328 283 237 191 146 100 54 15 0 0 3,200 3,240 400 334 289 243 197 152 106 60 19 0 0 3,240 3,280 410 340 295 249 203 158 112 66 23 0 0 3,280 3,320 420 346 301 255 209 164 118 72 27 0 0 3,320 3,360 430 354 307 261 215 170 124 78 33 0 0 $3,360 $3,400 $440 $364 $313 $267 $221 $176 $130 $84 $39 $4 $0 3,400 3,440 450 374 319 273 227 182 136 90 45 8 0 3,440 3,480 460 384 325 279 233 188 142 96 51 12 0 3,480 3,520 470 394 331 285 239 194 148 102 57 16 0 3,520 3,560 480 404 337 291 245 200 154 108 63 20 0 3,560 3,600 490 414 343 297 251 206 160 114 69 24 0 3,600 3,640 500 424 349 303 257 212 166 120 75 29 0 3,640 3,680 510 434 358 309 263 218 172 126 81 35 2 3,680 3,720 520 444 368 315 269 224 178 132 87 41 6 3,720 3,760 530 454 378 321 275 230 184 138 93 47 10 3,760 3,800 540 464 388 327 281 236 190 144 99 53 14 3,800 3,840 550 474 398 333 287 242 196 150 105 59 18 3,840 3,880 560 484 408 339 293 248 202 156 111 65 22 3,880 3,920 570 494 418 345 299 254 208 162 117 71 26 3,920 3,960 580 504 428 352 305 260 214 168 123 77 32 3,960 4,000 590 514 438 362 311 266 220 174 129 83 38 4,000 4,040 600 524 448 372 317 272 226 180 135 89 44 4,040 4,080 610 534 458 382 323 278 232 186 141 95 50 4,080 4,120 620 544 468 392 329 284 238 192 147 101 56 4,120 4,160 630 554 478 402 335 290 244 198 153 107 62 4,160 4,200 640 564 488 412 341 296 250 204 159 113 68 4,200 4,240 650 574 498 422 347 302 256 210 165 119 74 4,240 4,280 660 584 508 432 356 308 262 216 171 125 80 4,280 4,320 670 594 518 442 366 314 268 222 177 131 86 4,320 4,360 680 604 528 452 376 320 274 228 183 137 92 4,360 4,400 690 614 538 462 386 326 280 234 189 143 98 4,400 4,440 700 624 548 472 396 332 286 240 195 149 104 4,440 4,480 710 634 558 482 406 338 292 246 201 155 110 4,480 4,520 720 644 568 492 416 344 298 252 207 161 116 4,520 4,560 730 654 578 502 426 350 304 258 213 167 122 4,560 4,600 740 664 588 512 436 360 310 264 219 173 128 4,600 4,640 750 674 598 522 446 370 316 270 225 179 134 4,640 4,680 760 684 608 532 456 380 322 276 231 185 140 4,680 4,720 770 694 618 542 466 390 328 282 237 191 146 4,720 4,760 780 704 628 552 476 400 334 288 243 197 152 4,760 4,800 790 714 638 562 486 410 340 294 249 203 158 4,800 4,840 800 724 648 572 496 420 346 300 255 209 164 4,840 4,880 810 734 658 582 506 430 354 306 261 215 170 4,880 4,920 820 744 668 592 516 440 364 312 267 221 176 4,920 4,960 830 754 678 602 526 450 374 318 273 227 182 4,960 5,000 840 764 688 612 536 460 384 324 279 233 188 5,000 5,040 850 774 698 622 546 470 394 330 285 239 194 5,040 5,080 860 784 708 632 556 480 404 336 291 245 200                           $5,080 and over Use Table 4(a) for a SINGLE person on page 5. Amendment tax return Also see the instructions on page 3. Amendment tax return                           MARRIED Persons—MONTHLY Payroll Period (For Wages Paid Through December 2009) If the wages are– And the number of withholding allowances claimed is— At least But less than 0 1 2 3 4 5 6 7 8 9 10 The amount of income tax to be withheld is— $0 $1,320 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 1,320 1,360 3 0 0 0 0 0 0 0 0 0 0 1,360 1,400 7 0 0 0 0 0 0 0 0 0 0 1,400 1,440 11 0 0 0 0 0 0 0 0 0 0 1,440 1,480 15 0 0 0 0 0 0 0 0 0 0 1,480 1,520 19 0 0 0 0 0 0 0 0 0 0 1,520 1,560 23 0 0 0 0 0 0 0 0 0 0 1,560 1,600 27 0 0 0 0 0 0 0 0 0 0 1,600 1,640 31 0 0 0 0 0 0 0 0 0 0 1,640 1,680 35 4 0 0 0 0 0 0 0 0 0 1,680 1,720 39 8 0 0 0 0 0 0 0 0 0 1,720 1,760 43 12 0 0 0 0 0 0 0 0 0 1,760 1,800 47 16 0 0 0 0 0 0 0 0 0 1,800 1,840 51 20 0 0 0 0 0 0 0 0 0 1,840 1,880 55 24 0 0 0 0 0 0 0 0 0 1,880 1,920 59 28 0 0 0 0 0 0 0 0 0 1,920 1,960 63 32 2 0 0 0 0 0 0 0 0 1,960 2,000 67 36 6 0 0 0 0 0 0 0 0 2,000 2,040 71 40 10 0 0 0 0 0 0 0 0 2,040 2,080 76 44 14 0 0 0 0 0 0 0 0 2,080 2,120 82 48 18 0 0 0 0 0 0 0 0 2,120 2,160 88 52 22 0 0 0 0 0 0 0 0 2,160 2,200 94 56 26 0 0 0 0 0 0 0 0 2,200 2,240 100 60 30 0 0 0 0 0 0 0 0 2,240 2,280 106 64 34 4 0 0 0 0 0 0 0 2,280 2,320 112 68 38 8 0 0 0 0 0 0 0 2,320 2,360 118 72 42 12 0 0 0 0 0 0 0 2,360 2,400 124 78 46 16 0 0 0 0 0 0 0 2,400 2,440 130 84 50 20 0 0 0 0 0 0 0 2,440 2,480 136 90 54 24 0 0 0 0 0 0 0 2,480 2,520 142 96 58 28 0 0 0 0 0 0 0 2,520 2,560 148 102 62 32 1 0 0 0 0 0 0 2,560 2,600 154 108 66 36 5 0 0 0 0 0 0 2,600 2,640 160 114 70 40 9 0 0 0 0 0 0 2,640 2,680 166 120 75 44 13 0 0 0 0 0 0 2,680 2,720 172 126 81 48 17 0 0 0 0 0 0 2,720 2,760 178 132 87 52 21 0 0 0 0 0 0 2,760 2,800 184 138 93 56 25 0 0 0 0 0 0 2,800 2,840 190 144 99 60 29 0 0 0 0 0 0 2,840 2,880 196 150 105 64 33 3 0 0 0 0 0 2,880 2,920 202 156 111 68 37 7 0 0 0 0 0 2,920 2,960 208 162 117 72 41 11 0 0 0 0 0 2,960 3,000 214 168 123 77 45 15 0 0 0 0 0 3,000 3,040 220 174 129 83 49 19 0 0 0 0 0 3,040 3,080 226 180 135 89 53 23 0 0 0 0 0 3,080 3,120 232 186 141 95 57 27 0 0 0 0 0 3,120 3,160 238 192 147 101 61 31 0 0 0 0 0 3,160 3,200 244 198 153 107 65 35 4 0 0 0 0 3,200 3,240 250 204 159 113 69 39 8 0 0 0 0 3,240 3,280 256 210 165 119 73 43 12 0 0 0 0 3,280 3,320 262 216 171 125 79 47 16 0 0 0 0 3,320 3,360 268 222 177 131 85 51 20 0 0 0 0 3,360 3,400 274 228 183 137 91 55 24 0 0 0 0 3,400 3,440 280 234 189 143 97 59 28 0 0 0 0 3,440 3,480 286 240 195 149 103 63 32 2 0 0 0 3,480 3,520 292 246 201 155 109 67 36 6 0 0 0 3,520 3,560 298 252 207 161 115 71 40 10 0 0 0 3,560 3,600 304 258 213 167 121 76 44 14 0 0 0 3,600 3,640 310 264 219 173 127 82 48 18 0 0 0 3,640 3,680 316 270 225 179 133 88 52 22 0 0 0 3,680 3,720 322 276 231 185 139 94 56 26 0 0 0 3,720 3,760 328 282 237 191 145 100 60 30 0 0 0 3,760 3,800 334 288 243 197 151 106 64 34 3 0 0 3,800 3,840 340 294 249 203 157 112 68 38 7 0 0 3,840 3,880 346 300 255 209 163 118 72 42 11 0 0 3,880 3,920 352 306 261 215 169 124 78 46 15 0 0 3,920 3,960 358 312 267 221 175 130 84 50 19 0 0 3,960 4,000 364 318 273 227 181 136 90 54 23 0 0 4,000 4,040 370 324 279 233 187 142 96 58 27 0 0 4,040 4,080 376 330 285 239 193 148 102 62 31 1 0 $4,080 $4,120 $382 $336 $291 $245 $199 $154 $108 $66 $35 $5 $0 4,120 4,160 388 342 297 251 205 160 114 70 39 9 0 4,160 4,200 394 348 303 257 211 166 120 75 43 13 0 4,200 4,240 400 354 309 263 217 172 126 81 47 17 0 4,240 4,280 406 360 315 269 223 178 132 87 51 21 0 4,280 4,320 412 366 321 275 229 184 138 93 55 25 0 4,320 4,360 418 372 327 281 235 190 144 99 59 29 0 4,360 4,400 424 378 333 287 241 196 150 105 63 33 3 4,400 4,440 430 384 339 293 247 202 156 111 67 37 7 4,440 4,480 436 390 345 299 253 208 162 117 71 41 11 4,480 4,520 442 396 351 305 259 214 168 123 77 45 15 4,520 4,560 448 402 357 311 265 220 174 129 83 49 19 4,560 4,600 454 408 363 317 271 226 180 135 89 53 23 4,600 4,640 460 414 369 323 277 232 186 141 95 57 27 4,640 4,680 466 420 375 329 283 238 192 147 101 61 31 4,680 4,720 472 426 381 335 289 244 198 153 107 65 35 4,720 4,760 478 432 387 341 295 250 204 159 113 69 39 4,760 4,800 484 438 393 347 301 256 210 165 119 73 43 4,800 4,840 490 444 399 353 307 262 216 171 125 79 47 4,840 4,880 496 450 405 359 313 268 222 177 131 85 51 4,880 4,920 502 456 411 365 319 274 228 183 137 91 55 4,920 4,960 508 462 417 371 325 280 234 189 143 97 59 4,960 5,000 514 468 423 377 331 286 240 195 149 103 63 5,000 5,040 520 474 429 383 337 292 246 201 155 109 67 5,040 5,080 526 480 435 389 343 298 252 207 161 115 71 5,080 5,120 532 486 441 395 349 304 258 213 167 121 76 5,120 5,160 538 492 447 401 355 310 264 219 173 127 82 5,160 5,200 544 498 453 407 361 316 270 225 179 133 88 5,200 5,240 550 504 459 413 367 322 276 231 185 139 94 5,240 5,280 556 510 465 419 373 328 282 237 191 145 100 5,280 5,320 562 516 471 425 379 334 288 243 197 151 106 5,320 5,360 568 522 477 431 385 340 294 249 203 157 112 5,360 5,400 574 528 483 437 391 346 300 255 209 163 118 5,400 5,440 580 534 489 443 397 352 306 261 215 169 124 5,440 5,480 586 540 495 449 403 358 312 267 221 175 130 5,480 5,520 592 546 501 455 409 364 318 273 227 181 136 5,520 5,560 598 552 507 461 415 370 324 279 233 187 142 5,560 5,600 604 558 513 467 421 376 330 285 239 193 148 5,600 5,640 610 564 519 473 427 382 336 291 245 199 154 5,640 5,680 616 570 525 479 433 388 342 297 251 205 160 5,680 5,720 622 576 531 485 439 394 348 303 257 211 166 5,720 5,760 628 582 537 491 445 400 354 309 263 217 172 5,760 5,800 634 588 543 497 451 406 360 315 269 223 178 5,800 5,840 640 594 549 503 457 412 366 321 275 229 184 5,840 5,880 646 600 555 509 463 418 372 327 281 235 190                           $5,880 and over Use Table 4(b) for a MARRIED person on page 5. Amendment tax return Also see the instructions on page 3. Amendment tax return                           SINGLE Persons—DAILY OR MISCELLANEOUS Payroll Period (For Wages Paid Through December 2009) If the wages are– And the number of withholding allowances claimed is— At least But less than 0 1 2 3 4 5 6 7 8 9 10 The amount of income tax to be withheld is— $0 $33 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 33 36 1 0 0 0 0 0 0 0 0 0 0 36 39
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Understanding Your CP103 Notice

We made changes to your railroad retirement tax return because we believe there was a miscalculation. As a result of these changes, you have a balance due.


What you need to do

  • Read the notice carefully.
  • Compare the figures on the notice with your railroad retirement tax return.
  • Contact us within 10 days of the date of your notice if you disagree with the changes we made.
  • Correct the copy of your railroad retirement return that you kept for your records if you agree with our changes.
  • Pay the amount owed by the date requested on the notice.
  • Contact us to make payment arrangements if you can’t pay the amount you owe.

You may want to

  • Download copies of the following materials (if they weren’t included with your notice).
  • Call 1-800-TAX-FORM to have forms and publications mailed to you.
  • Learn more about payment options and how to make payment arrangements.

 


Answers to Common Questions

Q. How can I find out what caused my tax return to change?

A. You can contact us at the number listed on your notice for specific information about your tax return.

Q. What should I do if I disagree with the changes you made?

A. If you disagree, contact us at the toll-free number listed on the top right corner of your notice or respond in writing within 10 days of the date of the notice. If your response provides additional information that justifies a reversal of the change, we’ll reverse the change we made to your account. If you agree with the change, please pay any additional balance due by the date specified in the notice.

Q. What happens if I can’t pay the full amount I owe?

A. You can arrange a payment plan with us if you can’t pay the full amount you owe. Please contact us to request any available payment options.

Q. Am I charged interest on the money I owe?

A. Not if you pay the full amount you owe by the date specified on the notice. However, interest accrues on the unpaid balance after that date.

Q. Will I receive a penalty if I can’t pay the full amount?

A. Yes, you will receive a late payment penalty. You can contact us at the number listed on your notice if you can’t pay the full amount you owe because of circumstances beyond your control. Contact us by the due date of your payment and, depending on your situation, we may be able to remove the penalty.


Tips for next year

Review your return for accuracy before mailing it to us.

Page Last Reviewed or Updated: 23-Jan-2014

How to get help

  • Call the 1-800 number listed on the top right corner of your notice.
  • Authorize someone (e.g., accountant) to contact the IRS on your behalf using Form 2848.
  • See if you qualify for help from a Low Income Taxpayer Clinic.
     

The Amendment Tax Return

Amendment tax return 11. Amendment tax return   Casualties, Thefts, and Condemnations Table of Contents Introduction Topics - This chapter discusses: Useful Items - You may want to see: Casualties and TheftsDeductible losses. Amendment tax return Nondeductible losses. Amendment tax return Family pet. Amendment tax return Progressive deterioration. Amendment tax return Decline in market value of stock. Amendment tax return Mislaid or lost property. Amendment tax return Farming Losses How To Figure a Loss Deduction Limits on Losses of Personal-Use Property When Loss Is Deductible Proof of Loss Figuring a Gain Other Involuntary ConversionsCondemnation Irrigation Project Livestock Losses Tree Seedlings Postponing GainException. Amendment tax return Related persons. Amendment tax return Replacement Property Replacement Period How To Postpone Gain Disaster Area LossesWho is eligible. Amendment tax return Covered disaster area. Amendment tax return Reporting Gains and Losses Introduction This chapter explains the tax treatment of casualties, thefts, and condemnations. Amendment tax return A casualty occurs when property is damaged, destroyed, or lost due to a sudden, unexpected, or unusual event. Amendment tax return A theft occurs when property is stolen. Amendment tax return A condemnation occurs when private property is legally taken for public use without the owner's consent. Amendment tax return A casualty, theft, or condemnation may result in a deductible loss or taxable gain on your federal income tax return. Amendment tax return You may have a deductible loss or a taxable gain even if only a portion of your property was affected by a casualty, theft, or condemnation. Amendment tax return An involuntary conversion occurs when you receive money or other property as reimbursement for a casualty, theft, condemnation, disposition of property under threat of condemnation, or certain other events discussed in this chapter. Amendment tax return If an involuntary conversion results in a gain and you buy qualified replacement property within the specified replacement period, you can postpone reporting the gain on your income tax return. Amendment tax return For more information, see Postponing Gain , later. Amendment tax return Topics - This chapter discusses: Casualties and thefts How to figure a loss or gain Other involuntary conversions Postponing gain Disaster area losses Reporting gains and losses Drought involving property connected with a trade or business or a transaction entered into for profit Useful Items - You may want to see: Publication 523 Selling Your Home 525 Taxable and Nontaxable Income 536 Net Operating Losses (NOLs) for Individuals, Estates, and Trusts 544 Sales and Other Dispositions of Assets 547 Casualties, Disasters, and Thefts 584 Casualty, Disaster, and Theft Loss Workbook (Personal-Use Property) 584-B Business Casualty, Disaster, and Theft Loss Workbook Form (and Instructions) Sch A (Form 1040) Itemized Deductions Sch D (Form 1040) Capital Gains and Losses Sch F (Form 1040) Profit or Loss From Farming 4684 Casualties and Thefts 4797 Sales of Business Property See chapter 16 for information about getting publications and forms. Amendment tax return Casualties and Thefts If your property is destroyed, damaged, or stolen, you may have a deductible loss. Amendment tax return If the insurance or other reimbursement is more than the adjusted basis of the destroyed, damaged, or stolen property, you may have a taxable gain. Amendment tax return Casualty. Amendment tax return   A casualty is the damage, destruction, or loss of property resulting from an identifiable event that is sudden, unexpected, or unusual. Amendment tax return A sudden event is one that is swift, not gradual or progressive. Amendment tax return An unexpected event is one that is ordinarily unanticipated and unintended. Amendment tax return An unusual event is one that is not a day-to-day occurrence and that is not typical of the activity in which you were engaged. Amendment tax return Deductible losses. Amendment tax return   Deductible casualty losses can result from a number of different causes, including the following. Amendment tax return Airplane crashes. Amendment tax return Car, truck, or farm equipment accidents not resulting from your willful act or willful negligence. Amendment tax return Earthquakes. Amendment tax return Fires (but see Nondeductible losses next for exceptions). Amendment tax return Floods. Amendment tax return Freezing. Amendment tax return Government-ordered demolition or relocation of a home that is unsafe to use because of a disaster as discussed under Disaster Area Losses, in Publication 547. Amendment tax return Lightning. Amendment tax return Storms, including hurricanes and tornadoes. Amendment tax return Terrorist attacks. Amendment tax return Vandalism. Amendment tax return Volcanic eruptions. Amendment tax return Nondeductible losses. Amendment tax return   A casualty loss is not deductible if the damage or destruction is caused by the following. Amendment tax return Accidentally breaking articles such as glassware or china under normal conditions. Amendment tax return A family pet (explained below). Amendment tax return A fire if you willfully set it, or pay someone else to set it. Amendment tax return A car, truck, or farm equipment accident if your willful negligence or willful act caused it. Amendment tax return The same is true if the willful act or willful negligence of someone acting for you caused the accident. Amendment tax return Progressive deterioration (explained below). Amendment tax return Family pet. Amendment tax return   Loss of property due to damage by a family pet is not deductible as a casualty loss unless the requirements discussed above under Casualty are met. Amendment tax return Example. Amendment tax return You keep your horse in your yard. Amendment tax return The ornamental fruit trees in your yard were damaged when your horse stripped the bark from them. Amendment tax return Some of the trees were completely girdled and died. Amendment tax return Because the damage was not unexpected or unusual, the loss is not deductible. Amendment tax return Progressive deterioration. Amendment tax return   Loss of property due to progressive deterioration is not deductible as a casualty loss. Amendment tax return This is because the damage results from a steadily operating cause or a normal process, rather than from a sudden event. Amendment tax return Examples of damage due to progressive deterioration include damage from rust, corrosion, or termites. Amendment tax return However, weather-related conditions or disease may cause another type of involuntary conversion. Amendment tax return See Other Involuntary Conversions , later. Amendment tax return Theft. Amendment tax return   A theft is the taking and removing of money or property with the intent to deprive the owner of it. Amendment tax return The taking of property must be illegal under the law of the state where it occurred and it must have been done with criminal intent. Amendment tax return You do not need to show a conviction for theft. Amendment tax return   Theft includes the taking of money or property by the following means: Blackmail, Burglary, Embezzlement, Extortion, Kidnapping for ransom, Larceny, Robbery, or Threats. Amendment tax return The taking of money or property through fraud or misrepresentation is theft if it is illegal under state or local law. Amendment tax return Decline in market value of stock. Amendment tax return   You cannot deduct as a theft loss the decline in market value of stock acquired on the open market for investment if the decline is caused by disclosure of accounting fraud or other illegal misconduct by the officers or directors of the corporation that issued the stock. Amendment tax return However, you can deduct as a capital loss the loss you sustain when you sell or exchange the stock or the stock becomes completely worthless. Amendment tax return You report a capital loss on Schedule D (Form 1040). Amendment tax return For more information about stock sales, worthless stock, and capital losses, see chapter 4 of Publication 550. Amendment tax return Mislaid or lost property. Amendment tax return   The simple disappearance of money or property is not a theft. Amendment tax return However, an accidental loss or disappearance of property can qualify as a casualty if it results from an identifiable event that is sudden, unexpected, or unusual. Amendment tax return Example. Amendment tax return A car door is accidentally slammed on your hand, breaking the setting of your diamond ring. Amendment tax return The diamond falls from the ring and is never found. Amendment tax return The loss of the diamond is a casualty. Amendment tax return Farming Losses You can deduct certain casualty or theft losses that occur in the business of farming. Amendment tax return The following is a discussion of some losses you can deduct and some you cannot deduct. Amendment tax return Livestock or produce bought for resale. Amendment tax return   Casualty or theft losses of livestock or produce bought for resale are deductible if you report your income on the cash method. Amendment tax return If you report your income on an accrual method, take casualty and theft losses on property bought for resale by omitting the item from the closing inventory for the year of the loss. Amendment tax return You cannot take a separate deduction. Amendment tax return Livestock, plants, produce, and crops raised for sale. Amendment tax return   Losses of livestock, plants, produce, and crops raised for sale are generally not deductible if you report your income on the cash method. Amendment tax return You have already deducted the cost of raising these items as farm expenses, so their basis is equal to zero. Amendment tax return   For plants with a preproductive period of more than 2 years, you may have a deductible loss if you have a tax basis in the plants. Amendment tax return You usually have a tax basis if you capitalized the expenses associated with these plants under the uniform capitalization rules. Amendment tax return The uniform capitalization rules are discussed in chapter 6. Amendment tax return   If you report your income on an accrual method, casualty or theft losses are deductible only if you included the items in your inventory at the beginning of your tax year. Amendment tax return You get the deduction by omitting the item from your inventory at the close of your tax year. Amendment tax return You cannot take a separate casualty or theft deduction. Amendment tax return Income loss. Amendment tax return   A loss of future income is not deductible. Amendment tax return Example. Amendment tax return A severe flood destroyed your crops. Amendment tax return Because you are a cash method taxpayer and already deducted the cost of raising the crops as farm expenses, this loss is not deductible, as explained above under Livestock, plants, produce, and crops raised for sale . Amendment tax return You estimate that the crop loss will reduce your farm income by $25,000. Amendment tax return This loss of future income is also not deductible. Amendment tax return Loss of timber. Amendment tax return   If you sell timber downed as a result of a casualty, treat the proceeds from the sale as a reimbursement. Amendment tax return If you use the proceeds to buy qualified replacement property, you can postpone reporting the gain. Amendment tax return See Postponing Gain , later. Amendment tax return Property used in farming. Amendment tax return   Casualty and theft losses of property used in your farm business usually result in deductible losses. Amendment tax return If a fire or storm destroyed your barn, or you lose by casualty or theft an animal you bought for draft, breeding, dairy, or sport, you may have a deductible loss. Amendment tax return See How To Figure a Loss , later. Amendment tax return Raised draft, breeding, dairy, or sporting animals. Amendment tax return   Generally, losses of raised draft, breeding, dairy, or sporting animals do not result in deductible casualty or theft losses because you have no basis in the animals. Amendment tax return However, you may have a basis in the animal and therefore may be able to claim a deduction if either of the following situations applies to you. Amendment tax return You use inventories to determine your income and you included the animals in your inventory. Amendment tax return You capitalized the expenses associated with the animals under the uniform capitalization rules and therefore have a tax basis in the animals subject to a casualty or theft. Amendment tax return When you include livestock in inventory, its last inventory value is its basis. Amendment tax return When you lose an inventoried animal held for draft, breeding, dairy, or sport by casualty or theft during the year, decrease ending inventory by the amount you included in inventory for the animal. Amendment tax return You cannot take a separate deduction. Amendment tax return How To Figure a Loss How you figure a deductible casualty or theft loss depends on whether the loss was to farm or personal-use property and whether the property was stolen or partly or completely destroyed. Amendment tax return Farm property. Amendment tax return   Farm property is the property you use in your farming business. Amendment tax return If your farm property was completely destroyed or stolen, your loss is figured as follows:      Your adjusted basis in the property     MINUS     Any salvage value     MINUS     Any insurance or other reimbursement you  receive or expect to receive      You can use the schedules in Publication 584-B to list your stolen, damaged, or destroyed business property and to figure your loss. Amendment tax return   If your farm property was partially damaged, use the steps shown under Personal-use property next to figure your casualty loss. Amendment tax return However, the deduction limits, discussed later, do not apply to farm property. Amendment tax return Personal-use property. Amendment tax return   Personal-use property is property used by you or your family members for personal purposes and not used in your farm business or for income-producing purposes. Amendment tax return The following items are examples of personal-use property: Your main home. Amendment tax return Furniture and electronics used in your main home and not used in a home office or for business purposes. Amendment tax return Clothing and jewelry. Amendment tax return An automobile used for nonbusiness purposes. Amendment tax return You figure the casualty or theft loss on this property by taking the following steps. Amendment tax return Determine your adjusted basis in the property before the casualty or theft. Amendment tax return Determine the decrease in fair market value of the property as a result of the casualty or theft. Amendment tax return From the smaller of the amounts you determined in (1) and (2), subtract any insurance or other reimbursement you receive or expect to receive. Amendment tax return You must apply the deduction limits, discussed later, to determine your deductible loss. Amendment tax return    You can use Publication 584 to list your stolen or damaged personal-use property and figure your loss. Amendment tax return It includes schedules to help you figure the loss on your home, its contents, and your motor vehicles. Amendment tax return Adjusted basis. Amendment tax return   Adjusted basis is your basis (usually cost) increased or decreased by various events, such as improvements and casualty losses. Amendment tax return For more information about adjusted basis, see chapter 6. Amendment tax return Decrease in fair market value (FMV). Amendment tax return   The decrease in FMV is the difference between the property's value immediately before the casualty or theft and its value immediately afterward. Amendment tax return FMV is defined in chapter 10 under Payments Received or Considered Received . Amendment tax return Appraisal. Amendment tax return   To figure the decrease in FMV because of a casualty or theft, you generally need a competent appraisal. Amendment tax return But other measures, such as the cost of cleaning up or making repairs (discussed next) can be used to establish decreases in FMV. Amendment tax return   An appraisal to determine the difference between the FMV of the property immediately before a casualty or theft and immediately afterward should be made by a competent appraiser. Amendment tax return The appraiser must recognize the effects of any general market decline that may occur along with the casualty. Amendment tax return This information is needed to limit any deduction to the actual loss resulting from damage to the property. Amendment tax return Cost of cleaning up or making repairs. Amendment tax return   The cost of cleaning up after a casualty is not part of a casualty loss. Amendment tax return Neither is the cost of repairing damaged property after a casualty. Amendment tax return But you can use the cost of cleaning up or making repairs after a casualty as a measure of the decrease in FMV if you meet all the following conditions. Amendment tax return The repairs are actually made. Amendment tax return The repairs are necessary to bring the property back to its condition before the casualty. Amendment tax return The amount spent for repairs is not excessive. Amendment tax return The repairs fix the damage only. Amendment tax return The value of the property after the repairs is not, due to the repairs, more than the value of the property before the casualty. Amendment tax return Related expenses. Amendment tax return   The incidental expenses due to a casualty or theft, such as expenses for the treatment of personal injuries, temporary housing, or a rental car, are not part of your casualty or theft loss. Amendment tax return However, they may be deductible as farm business expenses if the damaged or stolen property is farm property. Amendment tax return Separate computations for more than one item of property. Amendment tax return   Generally, if a single casualty or theft involves more than one item of property, you must figure your loss separately for each item of property. Amendment tax return Then combine the losses to determine your total loss. Amendment tax return    There is an exception to this rule for personal-use real property. Amendment tax return See Exception for personal-use real property, later. Amendment tax return Example. Amendment tax return A fire on your farm damaged a tractor and the barn in which it was stored. Amendment tax return The tractor had an adjusted basis of $3,300. Amendment tax return Its FMV was $28,000 just before the fire and $10,000 immediately afterward. Amendment tax return The barn had an adjusted basis of $28,000. Amendment tax return Its FMV was $55,000 just before the fire and $25,000 immediately afterward. Amendment tax return You received insurance reimbursements of $2,100 on the tractor and $26,000 on the barn. Amendment tax return Figure your deductible casualty loss separately for the two items of property. Amendment tax return     Tractor Barn 1) Adjusted basis $3,300 $28,000 2) FMV before fire $28,000 $55,000 3) FMV after fire 10,000 25,000 4) Decrease in FMV  (line 2 − line 3) $18,000 $30,000 5) Loss (lesser of line 1 or line 4) $3,300 $28,000 6) Minus: Insurance 2,100 26,000 7) Deductible casualty loss $1,200 $2,000 8) Total deductible casualty loss $3,200 Exception for personal-use real property. Amendment tax return   In figuring a casualty loss on personal-use real property, the entire property (including any improvements, such as buildings, trees, and shrubs) is treated as one item. Amendment tax return Figure the loss using the smaller of the following. Amendment tax return The decrease in FMV of the entire property. Amendment tax return The adjusted basis of the entire property. Amendment tax return Example. Amendment tax return You bought a farm in 1990 for $160,000. Amendment tax return The adjusted basis of the residential part is now $128,000. Amendment tax return In 2013, a windstorm blew down shade trees and three ornamental trees planted at a cost of $7,500 on the residential part. Amendment tax return The adjusted basis of the residential part includes the $7,500. Amendment tax return The fair market value (FMV) of the residential part immediately before the storm was $400,000, and $385,000 immediately after the storm. Amendment tax return The trees were not covered by insurance. Amendment tax return 1) Adjusted basis $128,000 2) FMV before the storm $400,000 3) FMV after the storm 385,000 4) Decrease in FMV (line 2 − line 3) $15,000 5) Loss before insurance (lesser of line 1 or line 4) $15,000 6) Minus: Insurance -0- 7) Amount of loss $15,000 Insurance and other reimbursements. Amendment tax return   If you receive an insurance or other type of reimbursement, you must subtract the reimbursement when you figure your loss. Amendment tax return You do not have a casualty or theft loss to the extent you are reimbursed. Amendment tax return   If you expect to be reimbursed for part or all of your loss, you must subtract the expected reimbursement when you figure your loss. Amendment tax return You must reduce your loss even if you do not receive payment until a later tax year. Amendment tax return    Do not subtract from your loss any insurance payments you receive for living expenses if you lose the use of your main home or are denied access to it because of a casualty. Amendment tax return You may have to include a portion of these payments in your income. Amendment tax return See Insurance payments for living expenses in Publication 547 for details. Amendment tax return Disaster relief. Amendment tax return   Food, medical supplies, and other forms of assistance you receive do not reduce your casualty loss, unless they are replacements for lost or destroyed property. Amendment tax return Excludable cash gifts you receive also do not reduce your casualty loss if there are no limits on how you can use the money. Amendment tax return   Generally, disaster relief grants received under the Robert T. Amendment tax return Stafford Disaster Relief and Emergency Assistance Act are not included in your income. Amendment tax return See Federal disaster relief grants , later, under Disaster Area Losses . Amendment tax return   Qualified disaster relief payments for expenses you incurred as a result of a federally declared disaster are not taxable income to you. Amendment tax return See Qualified disaster relief payments , later, under Disaster Area Losses . Amendment tax return Reimbursement received after deducting loss. Amendment tax return   If you figure your casualty or theft loss using your expected reimbursement, you may have to adjust your tax return for the tax year in which you get your actual reimbursement. Amendment tax return Actual reimbursement less than expected. Amendment tax return   If you later receive less reimbursement than you expected, include that difference as a loss with your other losses (if any) on your return for the year in which you can reasonably expect no more reimbursement. Amendment tax return Actual reimbursement more than expected. Amendment tax return   If you later receive more reimbursement than you expected after you have claimed a deduction for the loss, you may have to include the extra reimbursement in your income for the year you receive it. Amendment tax return However, if any part of your original deduction did not reduce your tax for the earlier year, do not include that part of the reimbursement in your income. Amendment tax return Do not refigure your tax for the year you claimed the deduction. Amendment tax return See Recoveries in Publication 525 to find out how much extra reimbursement to include in income. Amendment tax return If the total of all the reimbursements you receive is more than your adjusted basis in the destroyed or stolen property, you will have a gain on the casualty or theft. Amendment tax return See Figuring a Gain in Publication 547 for information on how to treat a gain from the reimbursement you receive because of a casualty or theft. Amendment tax return Actual reimbursement same as expected. Amendment tax return   If you receive exactly the reimbursement you expected to receive, you do not have to include any of the reimbursement in your income and you cannot deduct any additional loss. Amendment tax return Lump-sum reimbursement. Amendment tax return   If you have a casualty or theft loss of several assets at the same time without an allocation of reimbursement to specific assets, divide the lump-sum reimbursement among the assets according to the fair market value of each asset at the time of the loss. Amendment tax return Figure the gain or loss separately for each asset that has a separate basis. Amendment tax return Adjustments to basis. Amendment tax return   If you have a casualty or theft loss, you must decrease your basis in the property by any insurance or other reimbursement you receive and by any deductible loss. Amendment tax return The result is your adjusted basis in the property. Amendment tax return Amounts you spend on repairs to restore your property to its pre-casualty condition increase your adjusted basis. Amendment tax return See Adjusted Basis in chapter 6 for more information. Amendment tax return Example. Amendment tax return You built a new silo for $25,000. Amendment tax return This is the basis in your silo because that is the total cost you incurred to build it. Amendment tax return During the year, a tornado damaged your silo and your allowable casualty loss deduction was $1,000. Amendment tax return In addition, your insurance company reimbursed you $4,000 for the damage and you spent $6,000 to restore the silo to its pre-casualty condition. Amendment tax return Your adjusted basis in the silo after the casualty is $26,000 ($25,000 - $1,000 - $4,000 + $6,000). Amendment tax return Deduction Limits on Losses of Personal-Use Property Casualty and theft losses of property held for personal use may be deductible if you itemize deductions on Schedule A (Form 1040). Amendment tax return There are two limits on the deduction for casualty or theft loss of personal-use property. Amendment tax return You figure these limits on Form 4684. Amendment tax return $100 rule. Amendment tax return   You must reduce each casualty or theft loss on personal-use property by $100. Amendment tax return This rule applies after you have subtracted any reimbursement. Amendment tax return 10% rule. Amendment tax return   You must further reduce the total of all your casualty or theft losses on personal-use property by 10% of your adjusted gross income. Amendment tax return Apply this rule after you reduce each loss by $100. Amendment tax return Adjusted gross income is on line 38 of Form 1040. Amendment tax return Example. Amendment tax return In June, you discovered that your house had been burglarized. Amendment tax return Your loss after insurance reimbursement was $2,000. Amendment tax return Your adjusted gross income for the year you discovered the burglary is $57,000. Amendment tax return Figure your theft loss deduction as follows: 1. Amendment tax return Loss after insurance $2,000 2. Amendment tax return Subtract $100 100 3. Amendment tax return Loss after $100 rule $1,900 4. Amendment tax return Subtract 10% (. Amendment tax return 10) × $57,000 AGI $5,700 5. Amendment tax return Theft loss deduction -0- You do not have a theft loss deduction because your loss ($1,900) is less than 10% of your adjusted gross income ($5,700). Amendment tax return    If you have a casualty or theft gain in addition to a loss, you will have to make a special computation before you figure your 10% limit. Amendment tax return See 10% Rule in Publication 547. Amendment tax return When Loss Is Deductible Generally, you can deduct casualty losses that are not reimbursable only in the tax year in which they occur. Amendment tax return You generally can deduct theft losses that are not reimbursable only in the year you discover your property was stolen. Amendment tax return However, losses in federally declared disaster areas are subject to different rules. Amendment tax return See Disaster Area Losses , later, for an exception. Amendment tax return If you are not sure whether part of your casualty or theft loss will be reimbursed, do not deduct that part until the tax year when you become reasonably certain that it will not be reimbursed. Amendment tax return Leased property. Amendment tax return   If you lease property from someone else, you can deduct a loss on the property in the year your liability for the loss is fixed. Amendment tax return This is true even if the loss occurred or the liability was paid in a different year. Amendment tax return You are not entitled to a deduction until your liability under the lease can be determined with reasonable accuracy. Amendment tax return Your liability can be determined when a claim for recovery is settled, adjudicated, or abandoned. Amendment tax return Example. Amendment tax return Robert leased a tractor from First Implement, Inc. Amendment tax return , for use in his farm business. Amendment tax return The tractor was destroyed by a tornado in June 2012. Amendment tax return The loss was not insured. Amendment tax return First Implement billed Robert for the fair market value of the tractor on the date of the loss. Amendment tax return Robert disagreed with the bill and refused to pay it. Amendment tax return First Implement later filed suit in court against Robert. Amendment tax return In 2013, Robert and First Implement agreed to settle the suit for $20,000, and the court entered a judgment in favor of First Implement. Amendment tax return Robert paid $20,000 in June 2013. Amendment tax return He can claim the $20,000 as a loss on his 2013 tax return. Amendment tax return Net operating loss (NOL). Amendment tax return   If your deductions, including casualty or theft loss deductions, are more than your income for the year, you may have an NOL. Amendment tax return An NOL can be carried back or carried forward and deducted from income in other years. Amendment tax return See Publication 536 for more information on NOLs. Amendment tax return Proof of Loss To deduct a casualty or theft loss, you must be able to prove that there was a casualty or theft. Amendment tax return You must have records to support the amount you claim for the loss. Amendment tax return Casualty loss proof. Amendment tax return   For a casualty loss, your records should show all the following information. Amendment tax return The type of casualty (car accident, fire, storm, etc. Amendment tax return ) and when it occurred. Amendment tax return That the loss was a direct result of the casualty. Amendment tax return That you were the owner of the property or, if you leased the property from someone else, that you were contractually liable to the owner for the damage. Amendment tax return Whether a claim for reimbursement exists for which there is a reasonable expectation of recovery. Amendment tax return Theft loss proof. Amendment tax return   For a theft loss, your records should show all the following information. Amendment tax return When you discovered your property was missing. Amendment tax return That your property was stolen. Amendment tax return That you were the owner of the property. Amendment tax return Whether a claim for reimbursement exists for which there is a reasonable expectation of recovery. Amendment tax return Figuring a Gain A casualty or theft may result in a taxable gain. Amendment tax return If you receive an insurance payment or other reimbursement that is more than your adjusted basis in the destroyed, damaged, or stolen property, you have a gain from the casualty or theft. Amendment tax return You generally report your gain as income in the year you receive the reimbursement. Amendment tax return However, depending on the type of property you receive, you may not have to report your gain. Amendment tax return See Postponing Gain , later. Amendment tax return Your gain is figured as follows: The amount you receive, minus Your adjusted basis in the property at the time of the casualty or theft. Amendment tax return Even if the decrease in FMV of your property is smaller than the adjusted basis of your property, use your adjusted basis to figure the gain. Amendment tax return Amount you receive. Amendment tax return   The amount you receive includes any money plus the value of any property you receive, minus any expenses you have in obtaining reimbursement. Amendment tax return It also includes any reimbursement used to pay off a mortgage or other lien on the damaged, destroyed, or stolen property. Amendment tax return Example. Amendment tax return A tornado severely damaged your barn. Amendment tax return The adjusted basis of the barn was $25,000. Amendment tax return Your insurance company reimbursed you $40,000 for the damaged barn. Amendment tax return However, you had legal expenses of $2,000 to collect that insurance. Amendment tax return Your insurance minus your expenses to collect the insurance is more than your adjusted basis in the barn, so you have a gain. Amendment tax return 1) Insurance reimbursement $40,000 2) Legal expenses 2,000 3) Amount received  (line 1 − line 2) $38,000 4) Adjusted basis 25,000 5) Gain on casualty (line 3 − line 4) $13,000 Other Involuntary Conversions In addition to casualties and thefts, other events cause involuntary conversions of property. Amendment tax return Some of these are discussed in the following paragraphs. Amendment tax return Gain or loss from an involuntary conversion of your property is usually recognized for tax purposes. Amendment tax return You report the gain or deduct the loss on your tax return for the year you realize it. Amendment tax return However, depending on the type of property you receive, you may not have to report your gain on the involuntary conversion. Amendment tax return See Postponing Gain , later. Amendment tax return Condemnation Condemnation is the process by which private property is legally taken for public use without the owner's consent. Amendment tax return The property may be taken by the federal government, a state government, a political subdivision, or a private organization that has the power to legally take property. Amendment tax return The owner receives a condemnation award (money or property) in exchange for the property taken. Amendment tax return A condemnation is a forced sale, the owner being the seller and the condemning authority being the buyer. Amendment tax return Threat of condemnation. Amendment tax return   Treat the sale of your property under threat of condemnation as a condemnation, provided you have reasonable grounds to believe that your property will be condemned. Amendment tax return Main home condemned. Amendment tax return   If you have a gain because your main home is condemned, you generally can exclude the gain from your income as if you had sold or exchanged your home. Amendment tax return For information on this exclusion, see Publication 523. Amendment tax return If your gain is more than the amount you can exclude, but you buy replacement property, you may be able to postpone reporting the excess gain. Amendment tax return See Postponing Gain , later. Amendment tax return (You cannot deduct a loss from the condemnation of your main home. Amendment tax return ) More information. Amendment tax return   For information on how to figure the gain or loss on condemned property, see chapter 1 in Publication 544. Amendment tax return Also see Postponing Gain , later, to find out if you can postpone reporting the gain. Amendment tax return Irrigation Project The sale or other disposition of property located within an irrigation project to conform to the acreage limits of federal reclamation laws is an involuntary conversion. Amendment tax return Livestock Losses Diseased livestock. Amendment tax return   If your livestock die from disease, or are destroyed, sold, or exchanged because of disease, even though the disease is not of epidemic proportions, treat these occurrences as involuntary conversions. Amendment tax return If the livestock were raised or purchased for resale, follow the rules for livestock discussed earlier under Farming Losses . Amendment tax return Otherwise, figure the gain or loss from these conversions using the rules discussed under Determining Gain or Loss in chapter 8. Amendment tax return If you replace the livestock, you may be able to postpone reporting the gain. Amendment tax return See Postponing Gain below. Amendment tax return Reporting dispositions of diseased livestock. Amendment tax return   If you choose to postpone reporting gain on the disposition of diseased livestock, you must attach a statement to your return explaining that the livestock were disposed of because of disease. Amendment tax return You must also include other information on this statement. Amendment tax return See How To Postpone Gain , later, under Postponing Gain . Amendment tax return Weather-related sales of livestock. Amendment tax return   If you sell or exchange livestock (other than poultry) held for draft, breeding, or dairy purposes solely because of drought, flood, or other weather-related conditions, treat the sale or exchange as an involuntary conversion. Amendment tax return Only livestock sold in excess of the number you normally would sell under usual business practice, in the absence of weather-related conditions, are considered involuntary conversions. Amendment tax return Figure the gain or loss using the rules discussed under Determining Gain or Loss in chapter 8. Amendment tax return If you replace the livestock, you may be able to postpone reporting the gain. Amendment tax return See Postponing Gain below. Amendment tax return Example. Amendment tax return It is your usual business practice to sell five of your dairy animals during the year. Amendment tax return This year you sold 20 dairy animals because of drought. Amendment tax return The sale of 15 animals is treated as an involuntary conversion. Amendment tax return    If you do not replace the livestock, you may be able to report the gain in the following year's income. Amendment tax return This rule also applies to other livestock (including poultry). Amendment tax return See Sales Caused by Weather-Related Conditions in chapter 3. Amendment tax return Tree Seedlings If, because of an abnormal drought, the failure of planted tree seedlings is greater than normally anticipated, you may have a deductible loss. Amendment tax return Treat the loss as a loss from an involuntary conversion. Amendment tax return The loss equals the previously capitalized reforestation costs you had to duplicate on replanting. Amendment tax return You deduct the loss on the return for the year the seedlings died. Amendment tax return Postponing Gain Do not report a gain if you receive reimbursement in the form of property similar or related in service or use to the destroyed, stolen, or other involuntarily converted property. Amendment tax return Your basis in the new property is generally the same as your adjusted basis in the property it replaces. Amendment tax return You must ordinarily report the gain on your stolen, destroyed, or other involuntarily converted property if you receive money or unlike property as reimbursement. Amendment tax return However, you can choose to postpone reporting the gain if you purchase replacement property similar or related in service or use to your destroyed, stolen, or other involuntarily converted property within a specific replacement period. Amendment tax return If you have a gain on damaged property, you can postpone reporting the gain if you spend the reimbursement to restore the property. Amendment tax return To postpone reporting all the gain, the cost of your replacement property must be at least as much as the reimbursement you receive. Amendment tax return If the cost of the replacement property is less than the reimbursement, you must include the gain in your income up to the amount of the unspent reimbursement. Amendment tax return Example 1. Amendment tax return In 1985, you constructed a barn to store farm equipment at a cost of $20,000. Amendment tax return In 1987, you added a silo to the barn at a cost of $15,000 to store grain. Amendment tax return In May of this year, the property was worth $100,000. Amendment tax return In June the barn and silo were destroyed by a tornado. Amendment tax return At the time of the tornado, you had an adjusted basis of $0 in the property. Amendment tax return You received $85,000 from the insurance company. Amendment tax return You had a gain of $85,000 ($85,000 – $0). Amendment tax return You spent $80,000 to rebuild the barn and silo. Amendment tax return Since this is less than the insurance proceeds received, you must include $5,000 ($85,000 – $80,000) in your income. Amendment tax return Example 2. Amendment tax return In 1970, you bought a cabin in the mountains for your personal use at a cost of $18,000. Amendment tax return You made no further improvements or additions to it. Amendment tax return When a storm destroyed the cabin this January, the cabin was worth $250,000. Amendment tax return You received $146,000 from the insurance company in March. Amendment tax return You had a gain of $128,000 ($146,000 − $18,000). Amendment tax return You spent $144,000 to rebuild the cabin. Amendment tax return Since this is less than the insurance proceeds received, you must include $2,000 ($146,000 − $144,000) in your income. Amendment tax return Buying replacement property from a related person. Amendment tax return   You cannot postpone reporting a gain from a casualty, theft, or other involuntary conversion if you buy the replacement property from a related person (discussed later). Amendment tax return This rule applies to the following taxpayers. Amendment tax return C corporations. Amendment tax return Partnerships in which more than 50% of the capital or profits interest is owned by C corporations. Amendment tax return Individuals, partnerships (other than those in (2) above), and S corporations if the total realized gain for the tax year on all involuntarily converted properties on which there are realized gains is more than $100,000. Amendment tax return For involuntary conversions described in (3) above, gains cannot be offset by any losses when determining whether the total gain is more than $100,000. Amendment tax return If the property is owned by a partnership, the $100,000 limit applies to the partnership and each partner. Amendment tax return If the property is owned by an S corporation, the $100,000 limit applies to the S corporation and each shareholder. Amendment tax return Exception. Amendment tax return   This rule does not apply if the related person acquired the property from an unrelated person within the period of time allowed for replacing the involuntarily converted property. Amendment tax return Related persons. Amendment tax return   Under this rule, related persons include, for example, a parent and child, a brother and sister, a corporation and an individual who owns more than 50% of its outstanding stock, and two partnerships in which the same C corporations own more than 50% of the capital or profits interests. Amendment tax return For more information on related persons, see Nondeductible Loss under Sales and Exchanges Between Related Persons in chapter 2 of Publication 544. Amendment tax return Death of a taxpayer. Amendment tax return   If a taxpayer dies after having a gain, but before buying replacement property, the gain must be reported for the year in which the decedent realized the gain. Amendment tax return The executor of the estate or the person succeeding to the funds from the involuntary conversion cannot postpone reporting the gain by buying replacement property. Amendment tax return Replacement Property You must buy replacement property for the specific purpose of replacing your property. Amendment tax return Your replacement property must be similar or related in service or use to the property it replaces. Amendment tax return You do not have to use the same funds you receive as reimbursement for your old property to acquire the replacement property. Amendment tax return If you spend the money you receive for other purposes, and borrow money to buy replacement property, you can still choose to postpone reporting the gain if you meet the other requirements. Amendment tax return Property you acquire by gift or inheritance does not qualify as replacement property. Amendment tax return Owner-user. Amendment tax return   If you are an owner-user, similar or related in service or use means that replacement property must function in the same way as the property it replaces. Amendment tax return Examples of property that functions in the same way as the property it replaces are a home that replaces another home, a dairy cow that replaces another dairy cow, and farm land that replaces other farm land. Amendment tax return A grinding mill that replaces a tractor does not qualify. Amendment tax return Neither does a breeding or draft animal that replaces a dairy cow. Amendment tax return Soil or other environmental contamination. Amendment tax return   If, because of soil or other environmental contamination, it is not feasible for you to reinvest your insurance money or other proceeds from destroyed or damaged livestock in property similar or related in service or use to the livestock, you can treat other property (including real property) used for farming purposes, as property similar or related in service or use to the destroyed or damaged livestock. Amendment tax return Weather-related conditions. Amendment tax return   If, because of drought, flood, or other weather-related conditions, it is not feasible for you to reinvest the insurance money or other proceeds in property similar or related in service or use to the livestock, you can treat other property (excluding real property) used for farming purposes, as property similar or related in service or use to the livestock you disposed of. Amendment tax return Example. Amendment tax return Each year you normally sell 25 cows from your beef herd. Amendment tax return However, this year you had to sell 50 cows. Amendment tax return This is because a severe drought significantly reduced the amount of hay and pasture yield needed to feed your herd for the rest of the year. Amendment tax return Because, as a result of the severe drought, it is not feasible for you to use the proceeds from selling the extra cows to buy new cows, you can treat other property (excluding real property) used for farming purposes, as property similar or related in service or use to the cows you sold. Amendment tax return Standing crop destroyed by casualty. Amendment tax return   If a storm or other casualty destroyed your standing crop and you use the insurance money to acquire either another standing crop or a harvested crop, this purchase qualifies as replacement property. Amendment tax return The costs of planting and raising a new crop qualify as replacement costs for the destroyed crop only if you use the crop method of accounting (discussed in chapter 2). Amendment tax return In that case, the costs of bringing the new crop to the same level of maturity as the destroyed crop qualify as replacement costs to the extent they are incurred during the replacement period. Amendment tax return Timber loss. Amendment tax return   Standing timber you bought with the proceeds from the sale of timber downed as a result of a casualty, such as high winds, earthquakes, or volcanic eruptions, qualifies as replacement property. Amendment tax return If you bought the standing timber within the replacement period, you can postpone reporting the gain. Amendment tax return Business or income-producing property located in a federally declared disaster area. Amendment tax return   If your destroyed business or income-producing property was located in a federally declared disaster area, any tangible replacement property you acquire for use in any business is treated as similar or related in service or use to the destroyed property. Amendment tax return For more information, see Disaster Area Losses in Publication 547. Amendment tax return Substituting replacement property. Amendment tax return   Once you have acquired qualified replacement property that you designate as replacement property in a statement attached to your tax return, you cannot substitute other qualified replacement property. Amendment tax return This is true even if you acquire the other property within the replacement period. Amendment tax return However, if you discover that the original replacement property was not qualified replacement property, you can, within the replacement period, substitute the new qualified replacement property. Amendment tax return Basis of replacement property. Amendment tax return   You must reduce the basis of your replacement property (its cost) by the amount of postponed gain. Amendment tax return In this way, tax on the gain is postponed until you dispose of the replacement property. Amendment tax return Replacement Period To postpone reporting your gain, you must buy replacement property within a specified period of time. Amendment tax return This is the replacement period. Amendment tax return The replacement period begins on the date your property was damaged, destroyed, stolen, sold, or exchanged. Amendment tax return The replacement period generally ends 2 years after the close of the first tax year in which you realize any part of your gain from the involuntary conversion. Amendment tax return Example. Amendment tax return You are a calendar year taxpayer. Amendment tax return While you were on vacation, farm equipment that cost $2,200 was stolen from your farm. Amendment tax return You discovered the theft when you returned to your farm on November 11, 2012. Amendment tax return Your insurance company investigated the theft and did not settle your claim until January 5, 2013, when they paid you $3,000. Amendment tax return You first realized a gain from the reimbursement for the theft during 2013, so you have until December 31, 2015, to replace the property. Amendment tax return Main home in disaster area. Amendment tax return   For your main home (or its contents) located in a federally declared disaster area, the replacement period ends 4 years after the close of the first tax year in which you realize any part of your gain from the involuntary conversion. Amendment tax return See Disaster Area Losses , later. Amendment tax return Property in the Midwestern disaster areas. Amendment tax return   For property located in the Midwestern disaster areas (defined in Table 4 in the 2008 Publication 547) that was destroyed, damaged, stolen, or condemned, the replacement period ends 5 years after the close of the first tax year in which any part of your gain is realized. Amendment tax return This 5-year replacement period applies only if substantially all of the use of the replacement property is in the Midwestern disaster areas. Amendment tax return Property in the Kansas disaster area. Amendment tax return   For property located in the Kansas disaster area that was destroyed, damaged, stolen, or condemned after May 3, 2007, as a result of the Kansas storms and tornadoes, the replacement period ends 5 years after the close of the first tax year in which any part of your gain is realized. Amendment tax return This 5-year replacement period applies only if substantially all of the use of the replacement property is in the Kansas disaster area. Amendment tax return Property in the Hurricane Katrina disaster area. Amendment tax return   For property located in the Hurricane Katrina disaster area that was destroyed, damaged, stolen, or condemned after August 24, 2005, as a result of Hurricane Katrina, the replacement period ends 5 years after the close of the first tax year in which any part of your gain is realized. Amendment tax return This 5-year replacement period applies only if substantially all of the use of the replacement property is in the Hurricane Katrina disaster area. Amendment tax return Weather-related sales of livestock in an area eligible for federal assistance. Amendment tax return   For the sale or exchange of livestock due to drought, flood, or other weather-related conditions in an area eligible for federal assistance, the replacement period ends 4 years after the close of the first tax year in which you realize any part of your gain from the sale or exchange. Amendment tax return The IRS may extend the replacement period on a regional basis if the weather-related conditions continue for longer than 3 years. Amendment tax return   For information on extensions of the replacement period because of persistent drought, see Notice 2006-82, 2006-39 I. Amendment tax return R. Amendment tax return B. Amendment tax return 529, available at  www. Amendment tax return irs. Amendment tax return gov/irb/2006-39_IRB/ar11. Amendment tax return html. Amendment tax return For a list of counties for which exceptional, extreme, or severe drought was reported during the 12 months ending August 31, 2013, see Notice 2013-62, available at IRS. Amendment tax return gov. Amendment tax return Condemnation. Amendment tax return   The replacement period for a condemnation begins on the earlier of the following dates. Amendment tax return The date on which you disposed of the condemned property. Amendment tax return The date on which the threat of condemnation began. Amendment tax return The replacement period generally ends 2 years after the close of the first tax year in which any part of the gain on the condemnation is realized. Amendment tax return But see Main home in disaster area , Property in the Midwestern disaster areas , Property in the Kansas disaster area , and Property in the Hurricane Katrina disaster area , earlier, for exceptions. Amendment tax return Business or investment real property. Amendment tax return   If real property held for use in a trade or business or for investment (not including property held primarily for sale) is condemned, the replacement period ends 3 years after the close of the first tax year in which any part of the gain on the condemnation is realized. Amendment tax return Extension. Amendment tax return   You can apply for an extension of the replacement period. Amendment tax return Send your written application to the Internal Revenue Service Center where you file your tax return. Amendment tax return See your tax return instructions for the address. Amendment tax return Include all the details about your need for an extension. Amendment tax return Make your application before the end of the replacement period. Amendment tax return However, you can file an application within a reasonable time after the replacement period ends if you can show a good reason for the delay. Amendment tax return You will get an extension of the replacement period if you can show reasonable cause for not making the replacement within the regular period. Amendment tax return How To Postpone Gain You postpone reporting your gain by reporting your choice on your tax return for the year you have the gain. Amendment tax return You have the gain in the year you receive insurance proceeds or other reimbursements that result in a gain. Amendment tax return Required statement. Amendment tax return   You should attach a statement to your return for the year you have the gain. Amendment tax return This statement should include all the following information. Amendment tax return The date and details of the casualty, theft, or other involuntary conversion. Amendment tax return The insurance or other reimbursement you received. Amendment tax return How you figured the gain. Amendment tax return Replacement property acquired before return filed. Amendment tax return   If you acquire replacement property before you file your return for the year you have the gain, your statement should also include detailed information about all the following items. Amendment tax return The replacement property. Amendment tax return The postponed gain. Amendment tax return The basis adjustment that reflects the postponed gain. Amendment tax return Any gain you are reporting as income. Amendment tax return Replacement property acquired after return filed. Amendment tax return   If you intend to buy replacement property after you file your return for the year you realize gain, your statement should also say that you are choosing to replace the property within the required replacement period. Amendment tax return   You should then attach another statement to your return for the year in which you buy the replacement property. Amendment tax return This statement should contain detailed information on the replacement property. Amendment tax return If you acquire part of your replacement property in one year and part in another year, you must attach a statement to each year's return. Amendment tax return Include in the statement detailed information on the replacement property bought in that year. Amendment tax return Reporting weather-related sales of livestock. Amendment tax return   If you choose to postpone reporting the gain on weather-related sales or exchanges of livestock, show all the following information on a statement attached to your return for the tax year in which you first realize any of the gain. Amendment tax return Evidence of the weather-related conditions that forced the sale or exchange of the livestock. Amendment tax return The gain realized on the sale or exchange. Amendment tax return The number and kind of livestock sold or exchanged. Amendment tax return The number of livestock of each kind you would have sold or exchanged under your usual business practice. Amendment tax return   Show all the following information and the preceding information on the return for the year in which you replace the livestock. Amendment tax return The dates you bought the replacement property. Amendment tax return The cost of the replacement property. Amendment tax return Description of the replacement property (for example, the number and kind of the replacement livestock). Amendment tax return Amended return. Amendment tax return   You must file an amended return (Form 1040X) for the tax year of the gain in either of the following situations. Amendment tax return You do not acquire replacement property within the replacement period, plus extensions. Amendment tax return On this amended return, you must report the gain and pay any additional tax due. Amendment tax return You acquire replacement property within the required replacement period, plus extensions, but at a cost less than the amount you receive from the casualty, theft, or other involuntary conversion. Amendment tax return On this amended return, you must report the part of the gain that cannot be postponed and pay any additional tax due. Amendment tax return Disaster Area Losses Special rules apply to federally declared disaster area losses. Amendment tax return A federally declared disaster is a disaster that occurred in an area declared by the President to be eligible for federal assistance under the Robert T. Amendment tax return Stafford Disaster Relief and Emergency Assistance Act. Amendment tax return It includes a major disaster or emergency declaration under the act. Amendment tax return A list of the areas warranting public or individual assistance (or both) under the Act is available at the Federal Emergency Management Agency (FEMA) web site at www. Amendment tax return fema. Amendment tax return gov. Amendment tax return This part discusses the special rules for when to deduct a disaster area loss and what tax deadlines may be postponed. Amendment tax return For other special rules, see Disaster Area Losses in Publication 547. Amendment tax return When to deduct the loss. Amendment tax return   You generally must deduct a casualty loss in the year it occurred. Amendment tax return However, if you have a deductible loss from a disaster that occurred in an area warranting public or individual assistance (or both), you can choose to deduct that loss on your return or amended return for the tax year immediately preceding the tax year in which the disaster happened. Amendment tax return If you make this choice, the loss is treated as having occurred in the preceding year. Amendment tax return    Claiming a qualifying disaster loss on the previous year's return may result in a lower tax for that year, often producing or increasing a cash refund. Amendment tax return   You must make the choice to take your casualty loss for the disaster in the preceding year by the later of the following dates. Amendment tax return The due date (without extensions) for filing your tax return for the tax year in which the disaster actually occurred. Amendment tax return The due date (with extensions) for the return for the preceding tax year. Amendment tax return Federal disaster relief grants. Amendment tax return   Do not include post-disaster relief grants received under the Robert T. Amendment tax return Stafford Disaster Relief and Emergency Assistance Act in your income if the grant payments are made to help you meet necessary expenses or serious needs for medical, dental, housing, personal property, transportation, or funeral expenses. Amendment tax return Do not deduct casualty losses or medical expenses to the extent they are specifically reimbursed by these disaster relief grants. Amendment tax return If the casualty loss was specifically reimbursed by the grant and you received the grant after the year in which you deducted the casualty loss, see Reimbursement received after deducting loss , earlier. Amendment tax return Unemployment assistance payments under the Act are taxable unemployment compensation. Amendment tax return Qualified disaster relief payments. Amendment tax return   Qualified disaster relief payments are not included in the income of individuals to the extent any expenses compensated by these payments are not otherwise compensated for by insurance or other reimbursement. Amendment tax return These payments are not subject to income tax, self-employment tax, or employment taxes (social security, Medicare, and federal unemployment taxes). Amendment tax return No withholding applies to these payments. Amendment tax return   Qualified disaster relief payments include payments you receive (regardless of the source) for the following expenses. Amendment tax return Reasonable and necessary personal, family, living, or funeral expenses incurred as a result of a federally declared disaster. Amendment tax return Reasonable and necessary expenses incurred for the repair or rehabilitation of a personal residence due to a federally declared disaster. Amendment tax return (A personal residence can be a rented residence or one you own. Amendment tax return ) Reasonable and necessary expenses incurred for the repair or replacement of the contents of a personal residence due to a federally declared disaster. Amendment tax return   Qualified disaster relief payments include amounts paid by a federal, state, or local government in connection with a federally declared disaster to individuals affected by the disaster. Amendment tax return    Qualified disaster relief payments do not include: Payments for expenses otherwise paid for by insurance or other reimbursements, or Income replacement payments, such as payments of lost wages, lost business income, or unemployment compensation. Amendment tax return Qualified disaster mitigation payments. Amendment tax return   Qualified disaster mitigation payments made under the Robert T. Amendment tax return Stafford Disaster Relief and Emergency Assistance Act or the National Flood Insurance Act (as in effect on April 15, 2005) are not included in income. Amendment tax return These are payments you, as a property owner, receive to reduce the risk of future damage to your property. Amendment tax return You cannot increase your basis in property, or take a deduction or credit, for expenditures made with respect to those payments. Amendment tax return Sale of property under hazard mitigation program. Amendment tax return   Generally, if you sell or otherwise transfer property, you must recognize any gain or loss for tax purposes unless the property is your main home. Amendment tax return You report the gain or deduct the loss on your tax return for the year you realize it. Amendment tax return (You cannot deduct a loss on personal-use property unless the loss resulted from a casualty, as discussed earlier. Amendment tax return ) However, if you sell or otherwise transfer property to the Federal Government, a state or local government, or an Indian tribal government under a hazard mitigation program, you can choose to postpone reporting the gain if you buy qualifying replacement property within a certain period of time. Amendment tax return See Postponing Gain , earlier, for the rules that apply. Amendment tax return Other federal assistance programs. Amendment tax return    For more information about other federal assistance programs, see Crop Insurance and Crop Disaster Payments and Feed Assistance and Payments in chapter 3 earlier. Amendment tax return Postponed tax deadlines. Amendment tax return   The IRS may postpone for up to 1 year certain tax deadlines of taxpayers who are affected by a federally declared disaster. Amendment tax return The tax deadlines the IRS may postpone include those for filing income, excise, and employment tax returns, paying income, excise, and employment taxes, and making contributions to a traditional IRA or Roth IRA. Amendment tax return   If any tax deadline is postponed, the IRS will publicize the postponement in your area and publish a news release, revenue ruling, revenue procedure, notice, announcement, or other guidance in the Internal Revenue Bulletin (IRB). Amendment tax return Go to http://www. Amendment tax return irs. Amendment tax return gov/uac/Tax-Relief-in-Disaster-Situations to find out if a tax deadline has been postponed for your area. Amendment tax return Who is eligible. Amendment tax return   If the IRS postpones a tax deadline, the following taxpayers are eligible for the postponement. Amendment tax return Any individual whose main home is located in a covered disaster area (defined next). Amendment tax return Any business entity or sole proprietor whose principal place of business is located in a covered disaster area. Amendment tax return Any individual who is a relief worker affiliated with a recognized government or philanthropic organization and who is assisting in a covered disaster area. Amendment tax return Any individual, business entity, or sole proprietorship whose records are needed to meet a postponed tax deadline, provided those records are maintained in a covered disaster area. Amendment tax return The main home or principal place of business does not have to be located in the covered disaster area. Amendment tax return Any estate or trust that has tax records necessary to meet a postponed tax deadline, provided those records are maintained in a covered disaster area. Amendment tax return The spouse on a joint return with a taxpayer who is eligible for postponements. Amendment tax return Any individual, business entity, or sole proprietorship not located in a covered disaster area, but whose necessary records to meet a postponed tax deadline are located in the covered disaster area. Amendment tax return Any individual visiting the covered disaster area who was killed or injured as a result of the disaster. Amendment tax return Any other person determined by the IRS to be affected by a federally declared disaster. Amendment tax return Covered disaster area. Amendment tax return   This is an area of a federally declared disaster area in which the IRS has decided to postpone tax deadlines for up to 1 year. Amendment tax return Abatement of interest and penalties. Amendment tax return   The IRS may abate the interest and penalties on the underpaid income tax for the length of any postponement of tax deadlines. Amendment tax return Reporting Gains and Losses You will have to file one or more of the following forms to report your gains or losses from involuntary conversions. Amendment tax return Form 4684. Amendment tax return   Use this form to report your gains and losses from casualties and thefts. Amendment tax return Form 4797. Amendment tax return   Use this form to report involuntary conversions (other than from casualty or theft) of property used in your trade or business and capital assets held in connection with a trade or business or a transaction entered into for profit. Amendment tax return Also use this form if you have a gain from a casualty or theft on trade, business or income-producing property held for more than 1 year and you have to recapture some or all of your gain as ordinary income. Amendment tax return Form 8949. Amendment tax return   Use this form to report gain from an involuntary conversion (other than from casualty or theft) of personal-use property. Amendment tax return Schedule A (Form 1040). Amendment tax return   Use this form to deduct your losses from casualties and thefts of personal-use property and income-producing property, that you reported on Form 4684. Amendment tax return Schedule D (Form 1040). Amendment tax return   Use this form to carry over the following gains. Amendment tax return Net gain shown on Form 4797 from an involuntary conversion of business property held for more than 1 year. Amendment tax return Net gain shown on Form 4684 from the casualty or theft of personal-use property. Amendment tax return    Also use this form to figure the overall gain or loss from transactions reported on Form 8949. Amendment tax return Schedule F (Form 1040). Amendment tax return   Use this form to deduct your losses from casualty or theft of livestock or produce bought for sale under Other expenses in Part II, line 32, if you use the cash method of accounting and have not otherwise deducted these losses. Amendment tax return Prev  Up  Next   Home   More Online Publications