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E-file Prior Year Tax Return

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E-file Prior Year Tax Return

E-file prior year tax return Index A Adoption Taxpayer identification number, Adoption taxpayer identification number (ATIN). E-file prior year tax return Aliens, Individual taxpayer identification number (ITIN) for aliens. E-file prior year tax return Alternative minimum tax (AMT), Limit on credit. E-file prior year tax return Amount of credit, Amount of Credit, Payments for prior year's expenses. E-file prior year tax return Limit on, Limit on credit. E-file prior year tax return Assistance (see Tax help) C Calculation of credit, How To Figure the Credit, Payments for prior year's expenses. E-file prior year tax return Camp, overnight, Camp. E-file prior year tax return Care Dependent care benefits, Dependent care benefits. E-file prior year tax return , Dependent care benefits. E-file prior year tax return Employer-provided benefits, Dependent Care Benefits Outside home, Care outside your home. E-file prior year tax return Provider identification, Provider Identification Test Qualifying person, Care of a Qualifying Person Children Divorced or separated parents, Child of divorced or separated parents or parents living apart. E-file prior year tax return Physically or mentally disabled, Qualifying Person Test Under age 13, Qualifying Person Test Work-related expense payments to relatives, Payments to Relatives or Dependents Church employee, Clergy or church employee. E-file prior year tax return Claiming of credit, How To Claim the Credit Tests to claim credit, Tests To Claim the Credit Clergy, Clergy or church employee. E-file prior year tax return Community property, Community property laws. E-file prior year tax return D Death of spouse, Death of spouse. E-file prior year tax return Dependent care benefits, Dependent care benefits. E-file prior year tax return , Dependent Care Benefits Dependent care centers, Dependent care center. E-file prior year tax return Dependent defined, Dependent defined. E-file prior year tax return Dependents (see Qualifying person test) Deposits, Fees and deposits. E-file prior year tax return Disabilities, persons with Dependents, Qualifying Person Test Physically or mentally not able to care for self, Physically or mentally not able to care for oneself. E-file prior year tax return Spouse, Qualifying Person Test, Rule for student-spouse or spouse not able to care for self. E-file prior year tax return , Working or Looking for Work, You or your spouse is a student or not able to care for self. E-file prior year tax return Divorced parents, Child of divorced or separated parents or parents living apart. E-file prior year tax return Dollar limit, Dollar Limit, Yearly limit. E-file prior year tax return Reduced dollar limit, Tests To Claim the Credit, Reduced Dollar Limit Domestic help, Housekeeper. E-file prior year tax return Due diligence, Due diligence. E-file prior year tax return E Earned income Dependent care benefits, Exclusion or deduction. E-file prior year tax return For figuring credit, Earned Income Test Limit on, Earned Income Limit Net loss, Net loss. E-file prior year tax return Nonworking spouse, Rule for student-spouse or spouse not able to care for self. E-file prior year tax return Self-employment earnings, Self-employment earnings. E-file prior year tax return Statutory employees, Statutory employee. E-file prior year tax return What is not, What is not earned income? Earned income test, Earned Income Test, Full-time student. E-file prior year tax return Determination, Tests To Claim the Credit Education expenses, Education. E-file prior year tax return Employer-provided dependent care benefits, Dependent care benefits. E-file prior year tax return , Dependent Care Benefits Employment taxes, Reminders, Taxes paid on wages. E-file prior year tax return , How To Claim the Credit Exclusion from income Employer-provided dependent care benefits, Dependent care benefits. E-file prior year tax return , Exclusion or deduction. E-file prior year tax return Expenses, How To Figure the Credit (see also Work-related expenses) 2012 expenses paid in 2013 (Worksheet A), Worksheet A. E-file prior year tax return Worksheet for 2012 Expenses Paid in 2013 Education, Education. E-file prior year tax return Medical, Medical expenses. E-file prior year tax return Not for care, Expenses not for care. E-file prior year tax return Prepaid, Expenses prepaid in an earlier year. E-file prior year tax return Reimbursed, Expenses reimbursed. E-file prior year tax return F Fees, Fees and deposits. E-file prior year tax return Figures, Tests To Claim the Credit Figuring credit, How To Figure the Credit, Payments for prior year's expenses. E-file prior year tax return Earned income, Earned income. E-file prior year tax return Filing status Joint return test, Joint Return Test Tests to claim credit, Tests To Claim the Credit Form 1040 Claiming the credit, Tests To Claim the Credit, Form 1040, Form 1040A, or Form 1040NR. E-file prior year tax return Form 1040A Claiming the credit, Tests To Claim the Credit Form 2441, Form 1040, Form 1040A, or Form 1040NR. E-file prior year tax return Form 4029, Members of certain religious faiths opposed to social security. E-file prior year tax return , Form 4029. E-file prior year tax return Form 4361, Members of certain religious faiths opposed to social security. E-file prior year tax return , Form 4361. E-file prior year tax return Form W-10, Getting the information. E-file prior year tax return Form W-2 Dependent care benefits, Statement for employee. E-file prior year tax return Form W-7, Individual taxpayer identification number (ITIN) for aliens. E-file prior year tax return Free tax services, Free help with your tax return. E-file prior year tax return H Help (see Tax help) Household services, Care of a Qualifying Person, Household Services, Meals and lodging provided for housekeeper. E-file prior year tax return Employment taxes, How To Claim the Credit Housekeepers, Housekeeper. E-file prior year tax return I Identification of provider, Provider Identification Test, Provider refusal. E-file prior year tax return Individual taxpayer identification numbers (ITINs) For aliens, Individual taxpayer identification number (ITIN) for aliens. E-file prior year tax return Inmate, What is not earned income? J Joint return test, Joint Return Test, Costs of keeping up a home. E-file prior year tax return Tests to claim credit, Tests To Claim the Credit L Limits Amount of credit, Limit on credit. E-file prior year tax return Dollar, Dollar Limit Earned income, Earned Income Limit Reduced dollar, Tests To Claim the Credit, Reduced Dollar Limit Looking for work, Working or Looking for Work Losses, Net loss. E-file prior year tax return M Married and living apart, Married and living apart. E-file prior year tax return Meals and lodging for housekeeper, Meals and lodging provided for housekeeper. E-file prior year tax return Medical expenses, Medical expenses. E-file prior year tax return Minister, Clergy or church employee. E-file prior year tax return Missing children, photographs of, Reminders N Nonrefundability of credit, Tax credit not refundable. E-file prior year tax return Not able to care for self Qualifying person test, Physically or mentally not able to care for oneself. E-file prior year tax return Spouse, Qualifying Person Test, Rule for student-spouse or spouse not able to care for self. E-file prior year tax return , Working or Looking for Work, You or your spouse is a student or not able to care for self. E-file prior year tax return O Outside of home care, Care outside your home. E-file prior year tax return P Part of year Persons qualifying for, Person qualifying for part of year. E-file prior year tax return Work or looking for work, Work for part of year. E-file prior year tax return Part-time work, Part-time work. E-file prior year tax return Prepaid expenses, Expenses prepaid in an earlier year. E-file prior year tax return Prisoner, What is not earned income? Provider identification test, Tests To Claim the Credit, Provider Identification Test, Provider refusal. E-file prior year tax return Publications (see Tax help) Q Qualifying child, Qualifying child. E-file prior year tax return Qualifying person Care for, Care of a Qualifying Person Expenses not for care, Expenses not for care. E-file prior year tax return Qualifying person test, Qualifying Person Test, Child of divorced or separated parents or parents living apart. E-file prior year tax return Tests to claim credit, Tests To Claim the Credit R Recordkeeping requirements, How To Claim the Credit Reduced dollar limit, Reduced Dollar Limit Tests to claim credit, Tests To Claim the Credit Refusal by provider to give information, Provider refusal. E-file prior year tax return Reimbursed expenses, Expenses reimbursed. E-file prior year tax return Relatives, payments to, Tests To Claim the Credit, Payments to Relatives or Dependents Religious faiths opposed to social security programs, Members of certain religious faiths opposed to social security. E-file prior year tax return S School expenses, Education. E-file prior year tax return Self-employed persons, Self-employment earnings. E-file prior year tax return Separated parents, Child of divorced or separated parents or parents living apart. E-file prior year tax return , Legally separated. E-file prior year tax return Separated spouse, Separated spouse. E-file prior year tax return Sick days, Temporary absence from work. E-file prior year tax return Social Security, Employment Taxes for Household Employers (see also Employment taxes) Religious faiths opposed to, Members of certain religious faiths opposed to social security. E-file prior year tax return Social security numbers, Information needed. E-file prior year tax return Spouse Both spouses qualifying, Both spouses qualify. E-file prior year tax return Death of, Death of spouse. E-file prior year tax return Nonworking, earned income, Rule for student-spouse or spouse not able to care for self. E-file prior year tax return Not able to care for self, Qualifying Person Test, Rule for student-spouse or spouse not able to care for self. E-file prior year tax return , Working or Looking for Work, You or your spouse is a student or not able to care for self. E-file prior year tax return Qualifying person, Qualifying Person Test Separated, Separated spouse. E-file prior year tax return Student, Rule for student-spouse or spouse not able to care for self. E-file prior year tax return , You or your spouse is a student or not able to care for self. E-file prior year tax return Surviving, Surviving spouse. E-file prior year tax return Working, Spouse works. E-file prior year tax return Students Full-time, Full-time student. E-file prior year tax return Spouse, Rule for student-spouse or spouse not able to care for self. E-file prior year tax return , You or your spouse is a student or not able to care for self. E-file prior year tax return T Tax help, How To Get Tax Help Taxes on wages (see Employment taxes) Taxpayer identification number (TINs), Reminders, Taxpayer identification number. E-file prior year tax return Adoption, Adoption taxpayer identification number (ATIN). E-file prior year tax return Aliens, Individual taxpayer identification number (ITIN) for aliens. E-file prior year tax return Providers, Information needed. E-file prior year tax return Temporary absence, Temporary absence from work. E-file prior year tax return Tests to claim credit, Tests To Claim the Credit, Exclusion or deduction. E-file prior year tax return Determination, Tests To Claim the Credit Earned income, Earned Income Test Qualifying persons, Qualifying Person Test Work-related expenses, Work-Related Expense Test Transportation, Transportation. E-file prior year tax return TTY/TDD information, How To Get Tax Help U Unearned income, What is not earned income? V Vacation, Temporary absence from work. E-file prior year tax return Volunteer work, Volunteer work. E-file prior year tax return W Wages, taxes on (see Employment taxes) Withholding Federal income tax, Employment Taxes for Household Employers Work-related expense test, Work-Related Expense Test, Payments to Relatives or Dependents Partly work-related expenses, Expenses partly work-related. E-file prior year tax return Tests to claim credit, Tests To Claim the Credit Work-related expenses Earned income limit, Earned Income Limit Figuring of credit, Figuring Total Work-Related Expenses Medical, Medical expenses. E-file prior year tax return Paid following year, Expenses not paid until the following year. E-file prior year tax return , Payments for prior year's expenses. E-file prior year tax return , Worksheet A. E-file prior year tax return Worksheet for 2012 Expenses Paid in 2013 Partly work-related expenses, Expenses partly work-related. E-file prior year tax return Prepaid, Expenses prepaid in an earlier year. E-file prior year tax return Recordkeeping, How To Claim the Credit Reimbursed, Expenses reimbursed. E-file prior year tax return Worksheets 2012 expenses paid in 2013 (Worksheet A), Worksheet A. E-file prior year tax return Worksheet for 2012 Expenses Paid in 2013 Prev  Up     Home   More Online Publications
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The E-file Prior Year Tax Return

E-file prior year tax return 3. E-file prior year tax return   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. E-file prior year tax return 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. E-file prior year tax return Also take credit for the estimated tax you paid for 2013. E-file prior year tax return These credits are subtracted from your total tax. E-file prior year tax return Because these credits are refundable, you should file a return and claim these credits, even if you do not owe tax. E-file prior year tax return 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. E-file prior year tax return 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. E-file prior year tax return 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. E-file prior year tax return 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. E-file prior year tax return Form W-2 Your employer is required to provide or send Form W-2 to you no later than January 31, 2014. E-file prior year tax return You should receive a separate Form W-2 from each employer you worked for. E-file prior year tax return 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. E-file prior year tax return However, your employer must provide or send it to you by January 31, 2014. E-file prior year tax return 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. E-file prior year tax return If you have not received your Form W-2 by January 31, contact your employer or payer to request a copy. E-file prior year tax return If you still do not get the form by February 15, the IRS can help you by requesting the form from your employer. E-file prior year tax return The phone number for the IRS is listed in chapter 5. E-file prior year tax return You will be asked for the following information. E-file prior year tax return Your name, address, city and state, zip code, and social security number. E-file prior year tax return Your employer's name, address, city, state, zip code, and the employer's identification number (if known). E-file prior year tax return An estimate of the wages you earned, the federal income tax withheld, and the period you worked for that employer. E-file prior year tax return The estimate should be based on year-to-date information from your final pay stub or leave-and-earnings statement, if possible. E-file prior year tax return 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. E-file prior year tax return 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. E-file prior year tax return In addition, Form W-2 is used to report any taxable sick pay you received and any income tax withheld from your sick pay. E-file prior year tax return 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. E-file prior year tax return If you file a paper tax return, attach Copy B of Form W-2 to your return. E-file prior year tax return Form W-2G If you had gambling winnings in 2013, the payer may have withheld income tax. E-file prior year tax return If tax was withheld, the payer will give you a Form W-2G showing the amount you won and the amount of tax withheld. E-file prior year tax return Report the amounts you won on line 21 of Form 1040. E-file prior year tax return Take credit for the tax withheld on line 62 of Form 1040. E-file prior year tax return If you had gambling winnings, you must use Form 1040; you cannot use Form 1040A or Form 1040EZ. E-file prior year tax return Gambling losses can be deducted on Schedule A (Form 1040) as a miscellaneous itemized deduction. E-file prior year tax return However, you cannot deduct more than the gambling winnings you report on Form 1040. E-file prior year tax return File Form W-2G with your income tax return only if it shows any federal income tax withheld in box 2. E-file prior year tax return The 1099 Series Most forms in the 1099 series are not filed with your return. E-file prior year tax return In general, these forms should be furnished to you by January 31, 2014. E-file prior year tax return Unless instructed to file any of these forms with your return, keep them for your records. E-file prior year tax return 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. E-file prior year tax return ; Form SSA-1099, Social Security Benefit Statement; and Form RRB-1099, Payments by the Railroad Retirement Board. E-file prior year tax return 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. E-file prior year tax return See the instructions to these forms for details. E-file prior year tax return Reporting your withholding. E-file prior year tax return   Report on your tax return all federal income tax withholding shown on your Form 1099, Form SSA-1099, and/or Form RRB-1099. E-file prior year tax return Include the amount withheld in the total on line 62 of Form 1040, line 36 of Form 1040A, or line 7 of Form 1040EZ. E-file prior year tax return Form 1099-R. E-file prior year tax return   Attach Form 1099-R to your paper return if federal income tax withholding is shown in box 4. E-file prior year tax return Do not attach any other Form 1099. E-file prior year tax return Form Not Correct If you receive a form with incorrect information, you should ask the payer for a corrected form. E-file prior year tax return Call the telephone number or write to the address given for the payer on the form. E-file prior year tax return The corrected Form W-2G or Form 1099 you receive will have an “X” in the “CORRECTED” box at the top of the form. E-file prior year tax return A special form, Form W-2c, Corrected Wage and Tax Statement, is used to correct a Form W-2. E-file prior year tax return In certain situations, you will receive two forms in place of the original incorrect form. E-file prior year tax return 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). E-file prior year tax return One new form you receive will be the same incorrect form or have the same incorrect information, but all money amounts will be zero. E-file prior year tax return This form will have an “X” in the “CORRECTED” box at the top of the form. E-file prior year tax return The second new form should have all the correct information, prepared as though it is the original (the “CORRECTED” box will not be checked). E-file prior year tax return 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. E-file prior year tax return S. E-file prior year tax return Individual Income Tax Return. E-file prior year tax return Separate Returns If you are married but file a separate return, you can take credit only for the tax withheld from your own income. E-file prior year tax return Do not include any amount withheld from your spouse's income. E-file prior year tax return However, different rules may apply if you live in a community property state. E-file prior year tax return Community property states. E-file prior year tax return   The following are community property states. E-file prior year tax return Arizona. E-file prior year tax return California. E-file prior year tax return Idaho. E-file prior year tax return Louisiana. E-file prior year tax return Nevada. E-file prior year tax return New Mexico. E-file prior year tax return Texas. E-file prior year tax return Washington. E-file prior year tax return Wisconsin. E-file prior year tax return 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. E-file prior year tax return 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. E-file prior year tax return 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. E-file prior year tax return   For more information on these rules, and some exceptions, see Publication 555, Community Property. E-file prior year tax return 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. E-file prior year tax return Fiscal year withholding. E-file prior year tax return    You can claim credit on your tax return only for the tax withheld during the calendar year (CY) ending within your fiscal year. E-file prior year tax return You cannot claim credit for any of the tax withheld during the calendar year beginning in your fiscal year. E-file prior year tax return You will be able to claim credit for that withholding on your return for your next fiscal year. E-file prior year tax return   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. E-file prior year tax return   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. E-file prior year tax return Add to that the income you received during the rest of your fiscal year. E-file prior year tax return Example. E-file prior year tax return Miles Hanson files his return for a fiscal year ending June 30, 2013. E-file prior year tax return 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. E-file prior year tax return 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. E-file prior year tax return See Table 3-1 . E-file prior year tax return 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. E-file prior year tax return However, he takes credit for all $3,380 that was withheld during 2012. E-file prior year tax return 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. E-file prior year tax return 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. E-file prior year tax return Table 3-1. E-file prior year tax return 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. E-file prior year tax return  2Calendar year (January 1 – December 31). E-file prior year tax return   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. E-file prior year tax return   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. E-file prior year tax return Backup withholding. E-file prior year tax return   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. E-file prior year tax return Example. E-file prior year tax return 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). E-file prior year tax return Emily takes credit for the entire $150 of backup withholding on her tax return for the fiscal year ending September 30, 2014. E-file prior year tax return Estimated Tax Take credit for all your estimated tax payments for 2013 on line 63 of Form 1040 or line 37 of Form 1040A. E-file prior year tax return Include any overpayment from 2012 that you had credited to your 2013 estimated tax. E-file prior year tax return You must use Form 1040 or Form 1040A if you paid estimated tax. E-file prior year tax return You cannot file Form 1040EZ. E-file prior year tax return 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. E-file prior year tax return , from the fiduciary. E-file prior year tax return 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). E-file prior year tax return On the dotted line next to the entry space for line 37 of Schedule E (Form 1040), enter “ES payment claimed” and the amount. E-file prior year tax return However, do not include this amount in the total on line 37. E-file prior year tax return Instead, enter the amount on Form 1040, line 63. E-file prior year tax return This estimated tax payment for 2013 is treated as being made by you on January 15, 2014. E-file prior year tax return Name changed. E-file prior year tax return   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. E-file prior year tax return  The statement should cover payments you made jointly with your spouse as well as any you made separately. E-file prior year tax return   Be sure to report the change to your local Social Security Administration office before filing your 2014 tax return. E-file prior year tax return This prevents delays in processing your return and issuing refunds. E-file prior year tax return It also safeguards your future social security benefits. E-file prior year tax return For more information, call the Social Security Administration at 1-800-772-1213. E-file prior year tax return 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. E-file prior year tax return If you made joint estimated tax payments, you must decide how to divide the payments between your returns. E-file prior year tax return 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. E-file prior year tax return 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. E-file prior year tax return Example. E-file prior year tax return James and Evelyn Brown made joint estimated tax payments for 2013 totaling $3,000. E-file prior year tax return They file separate 2013 Forms 1040. E-file prior year tax return James' tax is $4,000 and Evelyn's is $1,000. E-file prior year tax return If they do not agree on how to divide the $3,000, they must divide it proportionately between their returns. E-file prior year tax return 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). E-file prior year tax return The balance, $600 (20% of $3,000), is Evelyn's share. E-file prior year tax return 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. E-file prior year tax return 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. E-file prior year tax return See Example earlier under Separate Returns. E-file prior year tax return 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. E-file prior year tax return If you divorced and remarried in 2013, enter your present spouse's SSN in that space. E-file prior year tax return 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. E-file prior year tax return Excess Social Security or Railroad Retirement Tax Withholding Most employers must withhold social security tax from your wages. E-file prior year tax return In some cases, however, the federal government and state and local governments do not have to withhold social security tax from their employees' wages. E-file prior year tax return If you work for a railroad employer, that employer must withhold tier 1 railroad retirement (RRTA) tax and tier 2 RRTA tax. E-file prior year tax return Two or more employers. E-file prior year tax return   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. E-file prior year tax return You may be able to claim the excess as a credit against your income tax when you file your return. E-file prior year tax return Table 3-2 shows the maximum amount that should have been withheld for any of these taxes for 2013. E-file prior year tax return Figure the excess withholding on the appropriate worksheet. E-file prior year tax return    Table 3-2. E-file prior year tax return 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. E-file prior year tax return 2% $7,049. E-file prior year tax return 40 Tier 1 RRTA $113,700 6. E-file prior year tax return 2% $7,049. E-file prior year tax return 40 Tier 2 RRTA $84,300 4. E-file prior year tax return 4% $3,709. E-file prior year tax return 20 Joint returns. E-file prior year tax return   If you are filing a joint return, you and your spouse must figure any excess social security or tier 1 RRTA separately. E-file prior year tax return Note. E-file prior year tax return All wages are subject to Medicare tax withholding. E-file prior year tax return Employer's error. E-file prior year tax return   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. E-file prior year tax return If the employer refuses to refund the overcollection, ask for a statement indicating the amount of the overcollection to support your claim. E-file prior year tax return File a claim for refund using Form 843, Claim for Refund and Request for Abatement. E-file prior year tax return Worksheet for Nonrailroad Employees If you did not work for a railroad during 2013, figure the excess social security withholding on Worksheet 3-1. E-file prior year tax return Note. E-file prior year tax return 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. E-file prior year tax return Where to claim credit for excess social security withholding. E-file prior year tax return   If you file Form 1040, enter the excess on line 69. E-file prior year tax return   If you file Form 1040A, include the excess in the total on line 41. E-file prior year tax return Write “Excess SST” and show the amount of the credit in the space to the left of the line. E-file prior year tax return   You cannot claim excess social security tax withholding on Form 1040EZ. E-file prior year tax return 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. E-file prior year tax return Where to claim credit for excess tier 1 RRTA withholding. E-file prior year tax return   If you file Form 1040, enter the excess on line 69. E-file prior year tax return   If you file Form 1040A, include the excess in the total on line 41. E-file prior year tax return Write “Excess SST” and show the amount of the credit in the space to the left of the line. E-file prior year tax return   You cannot claim excess tier 1 RRTA withholding on Form 1040EZ. E-file prior year tax return How to claim refund of excess tier 2 RRTA. E-file prior year tax return   To claim a refund of tier 2 tax, use Form 843. E-file prior year tax return Be sure to attach a copy of all of your Forms W-2. E-file prior year tax return   See Worksheet 3-3 and the Instructions for Form 843, for more details. E-file prior year tax return Worksheet 3-1. E-file prior year tax return Excess Social Security—Nonrailroad Employees 1. E-file prior year tax return Add all social security tax withheld (but not more than  $7,049. E-file prior year tax return 40 for each employer). E-file prior year tax return This tax should be shown  in box 4 of your Forms W-2. E-file prior year tax return Enter the total here 1. E-file prior year tax return   2. E-file prior year tax return Enter any uncollected social security tax on tips or group-term life insurance on Form 1040, line 60, identified by “UT” 2. E-file prior year tax return   3. E-file prior year tax return Add lines 1 and 2. E-file prior year tax return If $7,049. E-file prior year tax return 40 or less, stop here. E-file prior year tax return You cannot claim the credit 3. E-file prior year tax return   4. E-file prior year tax return Social security limit 4. E-file prior year tax return $7,049. E-file prior year tax return 40 5. E-file prior year tax return Excess. E-file prior year tax return Subtract line 4 from line 3 5. E-file prior year tax return   Worksheet 3-2. E-file prior year tax return Excess Social Security and Tier 1 RRTA—Railroad Employees 1. E-file prior year tax return Add all social security and tier 1 RRTA tax withheld (but not more than $7,049. E-file prior year tax return 40 for each employer). E-file prior year tax return Social security tax should be shown in box 4 and tier 1 RRTA should be shown  in box 14 of your Forms W-2. E-file prior year tax return Enter the total here 1. E-file prior year tax return   2. E-file prior year tax return 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. E-file prior year tax return   3. E-file prior year tax return Add lines 1 and 2. E-file prior year tax return If $7,049. E-file prior year tax return 40 or less, stop here. E-file prior year tax return You cannot claim the credit 3. E-file prior year tax return   4. E-file prior year tax return Social security and tier 1 RRTA tax limit 4. E-file prior year tax return $7,049. E-file prior year tax return 40 5. E-file prior year tax return Excess. E-file prior year tax return Subtract line 4 from line 3 5. E-file prior year tax return   Worksheet 3-3. E-file prior year tax return Excess Tier 2 RRTA—Railroad Employees 1. E-file prior year tax return Add all tier 2 RRTA tax withheld (but not more than $3,709. E-file prior year tax return 20 for each employer). E-file prior year tax return Box 14 of your Forms W-2 should show tier 2 RRTA tax. E-file prior year tax return Enter the total here 1. E-file prior year tax return   2. E-file prior year tax return Enter any uncollected tier 2 RRTA tax on tips or group-term life insurance on Form 1040, line 60, identified by “UT” 2. E-file prior year tax return   3. E-file prior year tax return Add lines 1 and 2. E-file prior year tax return If $3,709. E-file prior year tax return 20 or less, stop here. E-file prior year tax return You cannot claim the credit. E-file prior year tax return 3. E-file prior year tax return   4. E-file prior year tax return Tier 2 RRTA tax limit 4. E-file prior year tax return $3,709. E-file prior year tax return 20 5. E-file prior year tax return Excess. E-file prior year tax return Subtract line 4 from line 3. E-file prior year tax return 5. E-file prior year tax return   Prev  Up  Next   Home   More Online Publications