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