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File tax extension electronically for free Publication 1544 - Main Content Table of Contents Why Report These Payments? Who Must File Form 8300?What Payments Must Be Reported? What Is Cash? Taxpayer Identification Number (TIN) What Is a Related Transaction? What About Suspicious Transactions? When, Where, and What To File Examples Penalties How To Get Tax HelpLow Income Taxpayer Clinics (LITCs). File tax extension electronically for free Why Report These Payments? Drug dealers and smugglers often use large cash payments to “launder” money from illegal activities. File tax extension electronically for free Laundering means converting “dirty” or illegally-gained money to “clean” money. File tax extension electronically for free The government can often trace this laundered money through the payments you report. File tax extension electronically for free Laws passed by Congress require you to report these payments. File tax extension electronically for free Your compliance with these laws provides valuable information that can stop those who evade taxes and those who profit from the drug trade and other criminal activities. File tax extension electronically for free The USA PATRIOT Act of 2001 increased the scope of these laws to help trace funds used for terrorism. File tax extension electronically for free Who Must File Form 8300? Generally, any person in a trade or business who receives more than $10,000 in cash in a single transaction or in related transactions must file Form 8300. File tax extension electronically for free For example, you may have to file Form 8300 if you are a dealer in jewelry, furniture, boats, aircraft, or automobiles; a pawnbroker; an attorney; a real estate broker; an insurance company; or a travel agency. File tax extension electronically for free Special rules for clerks of federal or state courts are discussed later under Bail received by court clerks. File tax extension electronically for free However, you do not have to file Form 8300 if the transaction is not related to your trade or business. File tax extension electronically for free For example, if you own a jewelry store and sell your personal automobile for more than $10,000 in cash, you would not submit a Form 8300 for that transaction. File tax extension electronically for free Transaction defined. File tax extension electronically for free    A “transaction” occurs when: Goods, services, or property are sold; Property is rented; Cash is exchanged for other cash; A contribution is made to a trust or escrow account; A loan is made or repaid; or Cash is converted to a negotiable instrument, such as a check or a bond. File tax extension electronically for free Person defined. File tax extension electronically for free   A “person” includes an individual, a company, a corporation, a partnership, an association, a trust, or an estate. File tax extension electronically for free   Exempt organizations, including employee plans, are also “persons. File tax extension electronically for free ” However, exempt organizations do not have to file Form 8300 for a more-than-$10,000 charitable cash contribution they receive since it is not received in the course of a trade or business. File tax extension electronically for free Foreign transactions. File tax extension electronically for free   You do not have to file Form 8300 if the entire transaction (including the receipt of cash) takes place outside of: The 50 states, The District of Columbia, Puerto Rico, or A possession or territory of the United States. File tax extension electronically for free However, you must file Form 8300 if any part of the transaction (including the receipt of cash) occurs in Puerto Rico or a possession or territory of the United States and you are subject to the Internal Revenue Code. File tax extension electronically for free Bail received by court clerks. File tax extension electronically for free   Any clerk of a federal or state court who receives more than $10,000 in cash as bail for an individual charged with any of the following criminal offenses must file Form 8300: Any federal offense involving a controlled substance, Racketeering, Money laundering, and Any state offense substantially similar to (1), (2), or (3) above. File tax extension electronically for free For more information about the rules that apply to court clerks, see Section 1. File tax extension electronically for free 6050I-2 of the Income Tax Regulations. File tax extension electronically for free What Payments Must Be Reported? You must file Form 8300 to report cash paid to you if it is: Over $10,000, Received as: One lump sum of over $10,000, Installment payments that cause the total cash received within 1 year of the initial payment to total more than $10,000, or Other previously unreportable payments that cause the total cash received within a 12-month period to total more than $10,000, Received in the course of your trade or business, Received from the same buyer (or agent), and Received in a single transaction or in related transactions (defined later). File tax extension electronically for free What Is Cash? Cash is: The coins and currency of the United States (and any other country), and A cashier's check, bank draft, traveler's check, or money order you receive, if it has a face amount of $10,000 or less and you receive it in: A designated reporting transaction (defined later), or Any transaction in which you know the payer is trying to avoid the reporting of the transaction on Form 8300. File tax extension electronically for free Cash may include a cashier's check even if it is called a “treasurer's check” or “bank check. File tax extension electronically for free ” Cash does not include a check drawn on an individual's personal account. File tax extension electronically for free A cashier's check, bank draft, traveler's check, or money order with a face amount of more than $10,000 is not treated as cash. File tax extension electronically for free These items are not defined as cash and you do not have to file Form 8300 when you receive them because, if they were bought with currency, the bank or other financial institution that issued them must file a report on FinCEN Form 104. File tax extension electronically for free Example 1. File tax extension electronically for free You are a coin dealer. File tax extension electronically for free Bob Green buys gold coins from you for $13,200. File tax extension electronically for free He pays for them with $6,200 in U. File tax extension electronically for free S. File tax extension electronically for free currency and a cashier's check having a face amount of $7,000. File tax extension electronically for free The cashier's check is treated as cash. File tax extension electronically for free You have received more than $10,000 cash and must file Form 8300 for this transaction. File tax extension electronically for free Example 2. File tax extension electronically for free You are a retail jeweler. File tax extension electronically for free Mary North buys an item of jewelry from you for $12,000. File tax extension electronically for free She pays for it with a personal check payable to you in the amount of $9,600 and traveler's checks totaling $2,400. File tax extension electronically for free Because the personal check is not treated as cash, you have not received more than $10,000 cash in the transaction. File tax extension electronically for free You do not have to file Form 8300. File tax extension electronically for free Example 3. File tax extension electronically for free You are a boat dealer. File tax extension electronically for free Emily Jones buys a boat from you for $16,500. File tax extension electronically for free She pays for it with a cashier's check payable to you in the amount of $16,500. File tax extension electronically for free The cashier's check is not treated as cash because its face amount is more than $10,000. File tax extension electronically for free You do not have to file Form 8300 for this transaction. File tax extension electronically for free Designated Reporting Transaction A designated reporting transaction is the retail sale of any of the following: A consumer durable, such as an automobile or boat. File tax extension electronically for free A consumer durable is property, other than land or buildings, that: Is suitable for personal use, Can reasonably be expected to last at least 1 year under ordinary use, Has a sales price of more than $10,000, and Can be seen or touched (tangible property). File tax extension electronically for free For example, a $20,000 car is a consumer durable, but a $20,000 dump truck or factory machine is not. File tax extension electronically for free The car is a consumer durable even if you sell it to a buyer who will use it in a business. File tax extension electronically for free A collectible (for example, a work of art, rug, antique, metal, gem, stamp, or coin). File tax extension electronically for free Travel or entertainment, if the total sales price of all items sold for the same trip or entertainment event in one transaction (or related transactions) is more than $10,000. File tax extension electronically for free To figure the total sales price of all items sold for a trip or entertainment event, you include the sales price of items such as airfare, hotel rooms, and admission tickets. File tax extension electronically for free Example. File tax extension electronically for free You are a travel agent. File tax extension electronically for free Ed Johnson asks you to charter a passenger airplane to take a group to a sports event in another city. File tax extension electronically for free He also asks you to book hotel rooms and admission tickets for the group. File tax extension electronically for free In payment, he gives you two money orders, each for $6,000. File tax extension electronically for free You have received more than $10,000 cash in this designated reporting transaction. File tax extension electronically for free You must file Form 8300. File tax extension electronically for free Retail sale. File tax extension electronically for free   The term “retail sale” means any sale made in the course of a trade or business that consists mainly of making sales to ultimate consumers. File tax extension electronically for free   Thus, if your business consists mainly of making sales to ultimate consumers, all sales you make in the course of that business are retail sales. File tax extension electronically for free This includes any sales of items that will be resold. File tax extension electronically for free Broker or intermediary. File tax extension electronically for free   A designated reporting transaction includes the retail sale of items (1), (2), or (3) of the preceding list, even if the funds are received by a broker or other intermediary, rather than directly by the seller. File tax extension electronically for free Exceptions to Definition of Cash A cashier's check, bank draft, traveler's check, or money order you received in a designated reporting transaction is not treated as cash if one of the following exceptions applies. File tax extension electronically for free Exception for certain bank loans. File tax extension electronically for free   A cashier's check, bank draft, traveler's check, or money order is not treated as cash if it is the proceeds from a bank loan. File tax extension electronically for free As proof that it is from a bank loan, you may rely on a copy of the loan document, a written statement or lien instruction from the bank, or similar proof. File tax extension electronically for free Example. File tax extension electronically for free You are a car dealer. File tax extension electronically for free Mandy White buys a new car from you for $11,500. File tax extension electronically for free She pays you with $2,000 of U. File tax extension electronically for free S. File tax extension electronically for free currency and a cashier's check for $9,500 payable to you and her. File tax extension electronically for free You can tell that the cashier's check is the proceeds of a bank loan because it includes instructions to you to have a lien put on the car as security for the loan. File tax extension electronically for free For this reason, the cashier's check is not treated as cash. File tax extension electronically for free You do not have to file Form 8300 for the transaction. File tax extension electronically for free Exception for certain installment sales. File tax extension electronically for free   A cashier's check, bank draft, traveler's check, or money order is not treated as cash if it is received in payment on a promissory note or an installment sales contract (including a lease that is considered a sale for federal tax purposes). File tax extension electronically for free However, this exception applies only if: You use similar notes or contracts in other sales to ultimate consumers in the ordinary course of your trade or business, and The total payments for the sale that you receive on or before the 60th day after the sale are 50% or less of the purchase price. File tax extension electronically for free Exception for certain down payment plans. File tax extension electronically for free   A cashier's check, bank draft, traveler's check, or money order is not treated as cash if you received it in payment for a consumer durable or collectible, and all three of the following statements are true. File tax extension electronically for free You receive it under a payment plan requiring: One or more down payments, and Payment of the rest of the purchase price by the date of sale. File tax extension electronically for free You receive it more than 60 days before the date of sale. File tax extension electronically for free You use payment plans with the same or substantially similar terms when selling to ultimate consumers in the ordinary course of your trade or business. File tax extension electronically for free Exception for travel and entertainment. File tax extension electronically for free   A cashier's check, bank draft, traveler's check, or money order received for travel or entertainment is not treated as cash if all three of the following statements are true. File tax extension electronically for free You receive it under a payment plan requiring: One or more down payments, and Payment of the rest of the purchase price by the earliest date that any travel or entertainment item (such as airfare) is furnished for the trip or entertainment event. File tax extension electronically for free You receive it more than 60 days before the date on which the final payment is due. File tax extension electronically for free You use payment plans with the same or substantially similar terms when selling to ultimate consumers in the ordinary course of your trade or business. File tax extension electronically for free Taxpayer Identification Number (TIN) You must furnish the correct TIN of the person or persons from whom you receive the cash. File tax extension electronically for free If the transaction is conducted on the behalf of another person or persons, you must furnish the TIN of that person or persons. File tax extension electronically for free If you do not know a person's TIN, you have to ask for it. File tax extension electronically for free You may be subject to penalties for an incorrect or missing TIN. File tax extension electronically for free There are three types of TINs. File tax extension electronically for free The TIN for an individual, including a sole proprietor, is the individual's social security number (SSN). File tax extension electronically for free The TIN for a nonresident alien individual who needs a TIN but is not eligible to get an SSN is an IRS individual taxpayer identification number (ITIN). File tax extension electronically for free An ITIN has nine digits, similar to an SSN. File tax extension electronically for free The TIN for other persons, including corporations, partnerships, and estates, is the employer identification number (EIN). File tax extension electronically for free Exception. File tax extension electronically for free   You are not required to provide the TIN of a person who is a nonresident alien individual or a foreign organization if that person or foreign organization: Does not have income effectively connected with the conduct of a U. File tax extension electronically for free S. File tax extension electronically for free trade or business; Does not have an office or place of business, or a fiscal or paying agent in the United States; Does not file a federal tax return; Does not furnish a withholding certificate described in §1. File tax extension electronically for free 1441-1(e)(2) or (3) or 1. File tax extension electronically for free 1441-5(c)(2)(iv) or (3)(iii) to the extent required under 1. File tax extension electronically for free 1441-1(e)(4)(vii); Does not have to furnish a TIN on any return, statement, or other document as required by the income tax regulations under section 897 or 1445; or In the case of a nonresident alien individual, the individual has not chosen to file a joint federal income tax return with a spouse who is a U. File tax extension electronically for free S. File tax extension electronically for free citizen or resident. File tax extension electronically for free What Is a Related Transaction? Any transactions between a buyer (or an agent of the buyer) and a seller that occur within a 24-hour period are related transactions. File tax extension electronically for free If you receive over $10,000 in cash during two or more transactions with one buyer in a 24-hour period, you must treat the transactions as one transaction and report the payments on Form 8300. File tax extension electronically for free For example, if you sell two products for $6,000 each to the same customer in 1 day and the customer pays you in cash, these are related transactions. File tax extension electronically for free Because they total $12,000 (more than $10,000), you must file Form 8300. File tax extension electronically for free More than 24 hours between transactions. File tax extension electronically for free   Transactions are related even if they are more than 24 hours apart if you know, or have reason to know, that each is one of a series of connected transactions. File tax extension electronically for free   For example, you are a travel agent. File tax extension electronically for free A client pays you $8,000 in cash for a trip. File tax extension electronically for free Two days later, the same client pays you $3,000 more in cash to include another person on the trip. File tax extension electronically for free These are related transactions, and you must file Form 8300 to report them. File tax extension electronically for free What About Suspicious Transactions? If you receive $10,000 or less in cash, you may voluntarily file Form 8300 if the transaction appears to be suspicious. File tax extension electronically for free A transaction is suspicious if it appears that a person is trying to cause you not to file Form 8300 or is trying to cause you to file a false or incomplete Form 8300, or if there is a sign of possible illegal activity. File tax extension electronically for free If you are suspicious, you are encouraged to call the local IRS Criminal Investigation Division as soon as possible. File tax extension electronically for free Or, you can call the FinCEN Financial Institution Hotline toll free at 1-866-556-3974. File tax extension electronically for free When, Where, and What To File The amount you receive and when you receive it determine when you must file. File tax extension electronically for free Generally, you must file Form 8300 within 15 days after receiving a payment. File tax extension electronically for free If the Form 8300 due date (the 15th or last day you can timely file the form) falls on a Saturday, Sunday, or legal holiday, it is delayed until the next day that is not a Saturday, Sunday, or legal holiday. File tax extension electronically for free More than one payment. File tax extension electronically for free   In some transactions, the buyer may arrange to pay you in cash installment payments. File tax extension electronically for free If the first payment is more than $10,000, you must file Form 8300 within 15 days. File tax extension electronically for free If the first payment is not more than $10,000, you must add the first payment and any later payments made within 1 year of the first payment. File tax extension electronically for free When the total cash payments are more than $10,000, you must file Form 8300 within 15 days. File tax extension electronically for free   After you file Form 8300, you must start a new count of cash payments received from that buyer. File tax extension electronically for free If you receive more than $10,000 in additional cash payments from that buyer within a 12-month period, you must file another Form 8300. File tax extension electronically for free You must file the form within 15 days of the payment that causes the additional payments to total more than $10,000. File tax extension electronically for free   If you are already required to file Form 8300 and you receive additional payments within the 15 days before you must file, you can report all the payments on one form. File tax extension electronically for free Example. File tax extension electronically for free On January 10, you receive a cash payment of $11,000. File tax extension electronically for free You receive additional cash payments on the same transaction of $4,000 on February 15, $5,000 on March 20, and $6,000 on May 12. File tax extension electronically for free By January 25, you must file a Form 8300 for the $11,000 payment. File tax extension electronically for free By May 27, you must file an additional Form 8300 for the additional payments that total $15,000. File tax extension electronically for free Amending a Report?   If you are amending a report, check box 1a at the top of Form 8300. File tax extension electronically for free Complete the form in its entirety (Parts I-IV) and include the amended information. File tax extension electronically for free Do not attach a copy of the original report. File tax extension electronically for free Where to file. File tax extension electronically for free   Mail the form to the address given in the Form 8300 instructions. File tax extension electronically for free Required statement to buyer. File tax extension electronically for free   You must give a written or electronic statement to each person named on any Form 8300 you must file. File tax extension electronically for free You can give the statement electronically only if the recipient agrees to receive it in that format. File tax extension electronically for free The statement must show the name and address of your business, the name and phone number of a contact person, and the total amount of reportable cash you received from the person during the year. File tax extension electronically for free It must state that you are also reporting this information to the IRS. File tax extension electronically for free   You must send this statement to the buyer by January 31 of the year after the year in which you received the cash that caused you to file the form. File tax extension electronically for free    You must keep a copy of every Form 8300 you file for 5 years. File tax extension electronically for free Examples Example 1. File tax extension electronically for free Pat Brown is the sales manager for Small Town Cars. File tax extension electronically for free On January 6, 2009, Jane Smith buys a new car from Pat and pays $18,000 in cash. File tax extension electronically for free Pat asks for identification from Jane to get the necessary information to complete Form 8300. File tax extension electronically for free A filled-in form is shown in this publication. File tax extension electronically for free Pat must mail the form to the address shown in the form's instructions by January 21, 2009. File tax extension electronically for free He must also send a statement to Jane by January 31, 2010. File tax extension electronically for free Example 2. File tax extension electronically for free Using the same facts given in Example 1, suppose Jane had arranged to make cash payments of $6,000 each on January 6, February 6, and March 6. File tax extension electronically for free Pat would have to file a Form 8300 by February 26 (17 days after receiving total cash payments within 1 year over $10,000 because February 21, 2009, is a Saturday). File tax extension electronically for free Pat would not have to report the remaining $6,000 cash payment because it is not more than $10,000. File tax extension electronically for free However, he could report it if he felt it was a suspicious transaction. File tax extension electronically for free Penalties There are civil penalties for failure to: File a correct Form 8300 by the date it is due, and Provide the required statement to those named in the Form 8300. File tax extension electronically for free If you intentionally disregard the requirement to file a correct Form 8300 by the date it is due, the penalty is the greater of: $25,000, or The amount of cash you received and were required to report (up to $100,000). File tax extension electronically for free There are criminal penalties for: Willful failure to file Form 8300, Willfully filing a false or fraudulent Form 8300, Stopping or trying to stop Form 8300 from being filed, and Setting up, helping to set up, or trying to set up a transaction in a way that would make it seem unnecessary to file Form 8300. File tax extension electronically for free If you willfully fail to file Form 8300, you can be fined up to $250,000 for individuals ($500,000 for corporations) or sentenced to up to 5 years in prison, or both. File tax extension electronically for free These dollar amounts are based on Section 3571 of Title 18 of the U. File tax extension electronically for free S. File tax extension electronically for free Code. File tax extension electronically for free The penalties for failure to file may also apply to any person (including a payer) who attempts to interfere with or prevent the seller (or business) from filing a correct Form 8300. File tax extension electronically for free This includes any attempt to structure the transaction in a way that would make it seem unnecessary to file Form 8300. File tax extension electronically for free Structuring means breaking up a large cash transaction into small cash transactions. File tax extension electronically for free How To Get Tax Help You can get help with unresolved tax issues, order free publications and forms, ask tax questions, and get information from the IRS in several ways. File tax extension electronically for free By selecting the method that is best for you, you will have quick and easy access to tax help. File tax extension electronically for free Free help with your return. File tax extension electronically for free   Free help in preparing your return is available nationwide from IRS-certified volunteers. File tax extension electronically for free The Volunteer Income Tax Assistance (VITA) program is designed to help low-moderate income taxpayers and the Tax Counseling for the Elderly (TCE) program is designed to assist taxpayers age 60 and older with their tax returns. File tax extension electronically for free Most VITA and TCE sites offer free electronic filing and all volunteers will let you know about credits and deductions you may be entitled to claim. File tax extension electronically for free To find the nearest VITA or TCE site, visit IRS. File tax extension electronically for free gov or call 1-800-906-9887 or 1-800-829-1040. File tax extension electronically for free   As part of the TCE program, AARP offers the Tax-Aide counseling program. File tax extension electronically for free To find the nearest AARP Tax-Aide site, call 1-888-227-7669 or visit AARP's website at www. File tax extension electronically for free aarp. File tax extension electronically for free org/money/taxaide. File tax extension electronically for free   For more information on these programs, go to IRS. File tax extension electronically for free gov and enter keyword “VITA” in the upper right-hand corner. File tax extension electronically for free Internet. File tax extension electronically for free You can access the IRS website at IRS. File tax extension electronically for free gov 24 hours a day, 7 days a week to: Check the status of your 2011 refund. File tax extension electronically for free Go to IRS. File tax extension electronically for free gov and click on Where's My Refund. File tax extension electronically for free Wait at least 72 hours after the IRS acknowledges receipt of your e-filed return, or 3 to 4 weeks after mailing a paper return. File tax extension electronically for free If you filed Form 8379 with your return, wait 14 weeks (11 weeks if you filed electronically). File tax extension electronically for free Have your 2011 tax return available so you can provide your social security number, your filing status, and the exact whole dollar amount of your refund. File tax extension electronically for free E-file your return. File tax extension electronically for free Find out about commercial tax preparation and e-file services available free to eligible taxpayers. File tax extension electronically for free Download forms, including talking tax forms, instructions, and publications. File tax extension electronically for free Order IRS products online. File tax extension electronically for free Research your tax questions online. File tax extension electronically for free Search publications online by topic or keyword. File tax extension electronically for free Use the online Internal Revenue Code, regulations, or other official guidance. File tax extension electronically for free View Internal Revenue Bulletins (IRBs) published in the last few years. File tax extension electronically for free Figure your withholding allowances using the withholding calculator online at  www. File tax extension electronically for free irs. File tax extension electronically for free gov/individuals. File tax extension electronically for free Determine if Form 6251 must be filed by using our Alternative Minimum Tax (AMT) Assistant available online at  www. File tax extension electronically for free irs. File tax extension electronically for free gov/individuals. File tax extension electronically for free Sign up to receive local and national tax news by email. File tax extension electronically for free Get information on starting and operating a small business. File tax extension electronically for free Phone. File tax extension electronically for free Many services are available by phone. File tax extension electronically for free   Ordering forms, instructions, and publications. File tax extension electronically for free Call 1-800-TAX-FORM (1-800-829-3676) to order current-year forms, instructions, and publications, and prior-year forms and instructions. File tax extension electronically for free You should receive your order within 10 days. File tax extension electronically for free Asking tax questions. File tax extension electronically for free Call the IRS with your tax questions at 1-800-829-1040. File tax extension electronically for free Solving problems. File tax extension electronically for free You can get face-to-face help solving tax problems every business day in IRS Taxpayer Assistance Centers. File tax extension electronically for free An employee can explain IRS letters, request adjustments to your account, or help you set up a payment plan. File tax extension electronically for free Call your local Taxpayer Assistance Center for an appointment. File tax extension electronically for free To find the number, go to www. File tax extension electronically for free irs. File tax extension electronically for free gov/localcontacts or look in the phone book under United States Government, Internal Revenue Service. File tax extension electronically for free TTY/TDD equipment. File tax extension electronically for free If you have access to TTY/TDD equipment, call 1-800-829-4059 to ask tax questions or to order forms and publications. File tax extension electronically for free TeleTax topics. File tax extension electronically for free Call 1-800-829-4477 to listen to pre-recorded messages covering various tax topics. File tax extension electronically for free Refund information. File tax extension electronically for free You can check the status of your refund on the new IRS phone app. File tax extension electronically for free Download the free IRS2Go app by visiting the iTunes app store or the Android Marketplace. File tax extension electronically for free IRS2Go is a new way to provide you with information and tools. File tax extension electronically for free To check the status of your refund by phone, call 1-800-829-4477 (automated refund information 24 hours a day, 7 days a week). File tax extension electronically for free Wait at least 72 hours after the IRS acknowledges receipt of your e-filed return, or 3 to 4 weeks after mailing a paper return. File tax extension electronically for free If you filed Form 8379 with your return, wait 14 weeks (11 weeks if you filed electronically). File tax extension electronically for free Have your 2011 tax return available so you can provide your social security number, your filing status, and the exact whole dollar amount of your refund. File tax extension electronically for free If you check the status of your refund and are not given the date it will be issued, please wait until the next week before checking back. File tax extension electronically for free Other refund information. File tax extension electronically for free To check the status of a prior-year refund or amended return refund, call 1-800-829-1040. File tax extension electronically for free Evaluating the quality of our telephone services. File tax extension electronically for free To ensure IRS representatives give accurate, courteous, and professional answers, we use several methods to evaluate the quality of our telephone services. File tax extension electronically for free One method is for a second IRS representative to listen in on or record random telephone calls. File tax extension electronically for free Another is to ask some callers to complete a short survey at the end of the call. File tax extension electronically for free Walk-in. File tax extension electronically for free Many products and services are available on a walk-in basis. File tax extension electronically for free   Products. File tax extension electronically for free You can walk in to many post offices, libraries, and IRS offices to pick up certain forms, instructions, and publications. File tax extension electronically for free Some IRS offices, libraries, grocery stores, copy centers, city and county government offices, credit unions, and office supply stores have a collection of products available to print from a CD or photocopy from reproducible proofs. File tax extension electronically for free Also, some IRS offices and libraries have the Internal Revenue Code, regulations, Internal Revenue Bulletins, and Cumulative Bulletins available for research purposes. File tax extension electronically for free Services. File tax extension electronically for free You can walk in to your local Taxpayer Assistance Center every business day for personal, face-to-face tax help. File tax extension electronically for free An employee can explain IRS letters, request adjustments to your tax account, or help you set up a payment plan. File tax extension electronically for free If you need to resolve a tax problem, have questions about how the tax law applies to your individual tax return, or you are more comfortable talking with someone in person, visit your local Taxpayer Assistance Center where you can spread out your records and talk with an IRS representative face-to-face. File tax extension electronically for free No appointment is necessary—just walk in. File tax extension electronically for free If you prefer, you can call your local Center and leave a message requesting an appointment to resolve a tax account issue. File tax extension electronically for free A representative will call you back within 2 business days to schedule an in-person appointment at your convenience. File tax extension electronically for free If you have an ongoing, complex tax account problem or a special need, such as a disability, an appointment can be requested. File tax extension electronically for free All other issues will be handled without an appointment. File tax extension electronically for free To find the number of your local office, go to www. File tax extension electronically for free irs. File tax extension electronically for free gov/localcontacts or look in the phone book under United States Government, Internal Revenue Service. File tax extension electronically for free Mail. File tax extension electronically for free You can send your order for forms, instructions, and publications to the address below. File tax extension electronically for free You should receive a response within 10 days after your request is received. File tax extension electronically for free  Internal Revenue Service 1201 N. File tax extension electronically for free Mitsubishi Motorway Bloomington, IL 61705-6613 Taxpayer Advocate Service. File tax extension electronically for free   The Taxpayer Advocate Service (TAS) is your voice at the IRS. File tax extension electronically for free Our job is to ensure that every taxpayer is treated fairly, and that you know and understand your rights. File tax extension electronically for free We offer free help to guide you through the often-confusing process of resolving tax problems that you haven’t been able to solve on your own. File tax extension electronically for free Remember, the worst thing you can do is nothing at all. File tax extension electronically for free   TAS can help if you can’t resolve your problem with the IRS and: Your problem is causing financial difficulties for you, your family, or your business. File tax extension electronically for free You face (or your business is facing) an immediate threat of adverse action. File tax extension electronically for free You have tried repeatedly to contact the IRS but no one has responded, or the IRS has not responded to you by the date promised. File tax extension electronically for free   If you qualify for our help, we’ll do everything we can to get your problem resolved. File tax extension electronically for free You will be assigned to one advocate who will be with you at every turn. File tax extension electronically for free We have offices in every state, the District of Columbia, and Puerto Rico. File tax extension electronically for free Although TAS is independent within the IRS, our advocates know how to work with the IRS to get your problems resolved. File tax extension electronically for free And our services are always free. File tax extension electronically for free   As a taxpayer, you have rights that the IRS must abide by in its dealings with you. File tax extension electronically for free Our tax toolkit at www. File tax extension electronically for free TaxpayerAdvocate. File tax extension electronically for free irs. File tax extension electronically for free gov can help you understand these rights. File tax extension electronically for free   If you think TAS might be able to help you, call your local advocate, whose number is in your phone book and on our website at www. File tax extension electronically for free irs. File tax extension electronically for free gov/advocate. File tax extension electronically for free You can also call our toll-free number at 1-877-777-4778. File tax extension electronically for free   TAS also handles large-scale or systemic problems that affect many taxpayers. File tax extension electronically for free If you know of one of these broad issues, please report it to us through our Systemic Advocacy Management System at www. File tax extension electronically for free irs. File tax extension electronically for free gov/advocate. File tax extension electronically for free Low Income Taxpayer Clinics (LITCs). File tax extension electronically for free   Low Income Taxpayer Clinics (LITCs) are independent from the IRS. File tax extension electronically for free Some clinics serve individuals whose income is below a certain level and who need to resolve a tax problem. File tax extension electronically for free These clinics provide professional representation before the IRS or in court on audits, appeals, tax collection disputes, and other issues for free or for a small fee. File tax extension electronically for free Some clinics can provide information about taxpayer rights and responsibilities in many different languages for individuals who speak English as a second language. File tax extension electronically for free For more information and to find a clinic near you, see the LITC page on www. File tax extension electronically for free irs. File tax extension electronically for free gov/advocate or IRS Publication 4134, Low Income Taxpayer Clinic List. File tax extension electronically for free This publication is also available by calling 1-800-829-3676 or at your local IRS office. File tax extension electronically for free Free tax services. File tax extension electronically for free   Publication 910, IRS Guide to Free Tax Services, is your guide to IRS services and resources. File tax extension electronically for free Learn about free tax information from the IRS, including publications, services, and education and assistance programs. File tax extension electronically for free The publication also has an index of over 100 TeleTax topics (recorded tax information) you can listen to on the telephone. File tax extension electronically for free The majority of the information and services listed in this publication are available to you free of charge. File tax extension electronically for free If there is a fee associated with a resource or service, it is listed in the publication. File tax extension electronically for free   Accessible versions of IRS published products are available on request in a variety of alternative formats for people with disabilities. File tax extension electronically for free DVD for tax products. File tax extension electronically for free You can order Publication 1796, IRS Tax Products DVD, and obtain: Current-year forms, instructions, and publications. File tax extension electronically for free Prior-year forms, instructions, and publications. File tax extension electronically for free Tax Map: an electronic research tool and finding aid. File tax extension electronically for free Tax law frequently asked questions. File tax extension electronically for free Tax Topics from the IRS telephone response system. File tax extension electronically for free Internal Revenue Code—Title 26 of the U. File tax extension electronically for free S. File tax extension electronically for free Code. File tax extension electronically for free Links to other Internet based Tax Research Materials. File tax extension electronically for free Fill-in, print, and save features for most tax forms. File tax extension electronically for free Internal Revenue Bulletins. File tax extension electronically for free Toll-free and email technical support. File tax extension electronically for free Two releases during the year. File tax extension electronically for free  – The first release will ship the beginning of January. File tax extension electronically for free  – The final release will ship the beginning of March. File tax extension electronically for free Purchase the DVD from National Technical Information Service (NTIS) at www. File tax extension electronically for free irs. 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File tax extension electronically for free Publication 3920 - Main Contents Table of Contents Tax ForgivenessYears Eligible for Tax Forgiveness Amount of Tax Forgiven Refund of Taxes Paid How To Claim Tax Forgiveness Payments to SurvivorsSeptember 11th Victim Compensation Fund of 2001 Qualified Disaster Relief Payments Disability Payments Death Benefits Canceled Debt Payments to Survivors of Public Safety Officers Postponed Tax DeadlinesCovered area. File tax extension electronically for free Disaster Area Losses Estate Tax Reduction Structured Settlement Factoring Transactions Illustrated Worksheets B and C Additional Worksheets How To Get Tax Help Tax Forgiveness The IRS will forgive the federal income tax liabilities of decedents who died as a result of the Oklahoma City attack, September 11 attacks, and anthrax attacks. File tax extension electronically for free Income tax is forgiven for these decedents whether they were killed in an attack or in rescue or recovery operations. File tax extension electronically for free Any forgiven tax liability owed to the IRS will not have to be paid. File tax extension electronically for free Any forgiven tax liability that has already been paid will be refunded. File tax extension electronically for free (See Refund of Taxes Paid, later. File tax extension electronically for free ) To determine the amount of tax to be forgiven, read Years Eligible for Tax Forgiveness first. File tax extension electronically for free Then read Amount of Tax Forgiven. File tax extension electronically for free Decedents whose total forgiven tax liability for all eligible years is less than $10,000 are entitled to $10,000 minimum relief. File tax extension electronically for free Even decedents who were not required to file tax returns for the eligible tax years are entitled to $10,000 minimum relief. File tax extension electronically for free See Minimum Amount of Relief later under Amount of Tax Forgiven. File tax extension electronically for free Years Eligible for Tax Forgiveness The following paragraphs explain which years are eligible for tax forgiveness. File tax extension electronically for free Oklahoma City attack. File tax extension electronically for free   For those who died from this attack, income tax is forgiven for 1994 and all later years up to and including the year of death. File tax extension electronically for free Example 1. File tax extension electronically for free A man was killed in the bombing of the federal building in Oklahoma City on April 19, 1995. File tax extension electronically for free His income tax is forgiven for 1994 and 1995. File tax extension electronically for free Example 2. File tax extension electronically for free A woman was wounded while walking outside the federal building in Oklahoma City on April 19, 1995. File tax extension electronically for free She subsequently died of her wounds in 1996. File tax extension electronically for free Her income tax is forgiven for 1994, 1995, and 1996. File tax extension electronically for free September 11 attacks and anthrax attacks. File tax extension electronically for free   For those who die from these attacks, income tax is forgiven for 2000 and all later years up to and including the year of death. File tax extension electronically for free Example 1. File tax extension electronically for free A Pentagon employee died in the September 11 attack. File tax extension electronically for free Her income tax is forgiven for 2000 and 2001. File tax extension electronically for free Example 2. File tax extension electronically for free A visitor to the World Trade Center died in 2002 of wounds he sustained in the September 11 attack. File tax extension electronically for free His income tax liability is forgiven for 2000, 2001, and 2002. File tax extension electronically for free Amount of Tax Forgiven The IRS will forgive the decedent's income tax liability for all years eligible for tax forgiveness. File tax extension electronically for free On a joint return, only the decedent's part of the joint income tax liability is eligible for forgiveness. File tax extension electronically for free To figure the tax to be forgiven, use the following worksheets. File tax extension electronically for free Use Worksheet A for any eligible year the decedent filed a return as single, married filing separately, head of household, or qualifying widow(er). File tax extension electronically for free Use Worksheet B for any eligible year the decedent filed a joint return. File tax extension electronically for free See the illustrated Worksheet B near the end of this publication. File tax extension electronically for free Do not complete Worksheet A or B if the decedent was not required to file tax returns for the eligible tax years. File tax extension electronically for free Instead, complete Worksheet C and file a return for the decedent's last tax year. File tax extension electronically for free See Minimum Amount of Relief, later. File tax extension electronically for free If you need assistance, call the IRS at 1–866–562–5227 Monday through Friday during the following times. File tax extension electronically for free In English–7 a. File tax extension electronically for free m. File tax extension electronically for free to 10 p. File tax extension electronically for free m. File tax extension electronically for free local time. File tax extension electronically for free In Spanish–8 a. File tax extension electronically for free m. File tax extension electronically for free to 9:30 p. File tax extension electronically for free m. File tax extension electronically for free local time. File tax extension electronically for free Both spouses died. File tax extension electronically for free   If both spouses died as a result of a terrorist attack and they filed a joint return for an eligible tax year, fill out Worksheet B for each spouse for that year. File tax extension electronically for free Do this to determine if each spouse qualifies for the minimum relief of $10,000 (discussed later under Minimum Amount of Relief). File tax extension electronically for free If you are certain that neither spouse's total forgiven tax liability for all eligible years is less than $10,000, skip Worksheet B. File tax extension electronically for free However, attach a computation of the forgiven tax liability to the final income tax return or amended tax return for each eligible year. File tax extension electronically for free The forgiven tax liability is the total tax shown on the joint return minus the taxes listed in the instructions for line 4 of Worksheet B. File tax extension electronically for free Residents of community property states. File tax extension electronically for free   If the decedent was domiciled in a community property state and the spouse reported half the community income on a separate return, the surviving spouse can get a refund of taxes paid on his or her share of the decedent's income for the eligible years. File tax extension electronically for free Also, all of the decedent's income taxes paid for the eligible years will be refunded to either the executor or administrator of the estate, or to the surviving spouse if there is no legal representative. File tax extension electronically for free Worksheet B. File tax extension electronically for free Figuring the Tax To Be Forgiven (For Decedents Who Filed a Joint Return)       (A) First Eligible Year (1994 or 2000) (B) Second Eligible Year (1995 or 2001) (C) Third Eligible Year (1996 or 2002) 1 Enter the years eligible for forgiveness. File tax extension electronically for free 1       2 Enter the decedent's taxable income. File tax extension electronically for free Figure taxable income as if a separate return had been filed. File tax extension electronically for free See the instructions. File tax extension electronically for free 2       3 Enter the decedent's total tax. File tax extension electronically for free See the instructions. File tax extension electronically for free 3       4 Enter the total, if any, of the decedent's taxes not eligible for forgiveness. File tax extension electronically for free See the instructions. File tax extension electronically for free 4       5 Subtract line 4 from line 3. File tax extension electronically for free 5       6 Enter the surviving spouse's taxable income. File tax extension electronically for free Figure taxable income as if a separate return had been filed. File tax extension electronically for free See the instructions. File tax extension electronically for free 6       7 Enter the surviving spouse's total tax. File tax extension electronically for free See the instructions. File tax extension electronically for free 7       8 Enter the total, if any, of the surviving spouse's taxes listed in the instructions for line 4. File tax extension electronically for free 8       9 Subtract line 8 from line 7. File tax extension electronically for free 9       10 Add lines 5 and 9. File tax extension electronically for free 10       11 Enter the total tax from the joint return. File tax extension electronically for free See Table 1 on page 5 for the line number for years before 2002. File tax extension electronically for free 11       12 Add lines 4 and 8. File tax extension electronically for free 12       13 Subtract line 12 from line 11. File tax extension electronically for free 13       14 Divide line 5 by line 10. File tax extension electronically for free Enter the result as a decimal. File tax extension electronically for free 14       15 Tax to be forgiven. File tax extension electronically for free Multiply line 13 by line 14 and enter the result. File tax extension electronically for free 15       Note. File tax extension electronically for free If the total of columns (A), (B), and (C) of line 15 (including any amounts shown on line 5 of Worksheet A) is less than $10,000, also complete Worksheet C. File tax extension electronically for free Attach the computation of the tax to be forgiven or a copy of this worksheet to the decedent's final income tax return or amended tax return (Form 1040X) for each year listed on line 1. File tax extension electronically for free If filing Form 1040X for an eligible year, enter the amount from line 15 above on Form 1040X in column B of line 10 as a decrease in tax. File tax extension electronically for free The IRS will determine the amount to be refunded. File tax extension electronically for free Worksheet B. File tax extension electronically for free Figuring the Tax To Be Forgiven (For Decedents Who Filed a Joint Return)       (A) First Eligible Year (1994 or 2000) (B) Second Eligible Year (1995 or 2001) (C) Third Eligible Year (1996 or 2002) 1 Enter the years eligible for forgiveness. File tax extension electronically for free 1       2 Enter the decedent's taxable income. File tax extension electronically for free Figure taxable income as if a separate return had been filed. File tax extension electronically for free See the instructions. File tax extension electronically for free 2       3 Enter the decedent's total tax. File tax extension electronically for free See the instructions. File tax extension electronically for free 3       4 Enter the total, if any, of the decedent's taxes not eligible for forgiveness. File tax extension electronically for free See the instructions. File tax extension electronically for free 4       5 Subtract line 4 from line 3. File tax extension electronically for free 5       6 Enter the surviving spouse's taxable income. File tax extension electronically for free Figure taxable income as if a separate return had been filed. File tax extension electronically for free See the instructions. File tax extension electronically for free 6       7 Enter the surviving spouse's total tax. File tax extension electronically for free See the instructions. File tax extension electronically for free 7       8 Enter the total, if any, of the surviving spouse's taxes listed in the instructions for line 4. File tax extension electronically for free 8       9 Subtract line 8 from line 7. File tax extension electronically for free 9       10 Add lines 5 and 9. File tax extension electronically for free 10       11 Enter the total tax from the joint return. File tax extension electronically for free See Table 1 on page 5 for the line number for years before 2002. File tax extension electronically for free 11       12 Add lines 4 and 8. File tax extension electronically for free 12       13 Subtract line 12 from line 11. File tax extension electronically for free 13       14 Divide line 5 by line 10. File tax extension electronically for free Enter the result as a decimal. File tax extension electronically for free 14       15 Tax to be forgiven. File tax extension electronically for free Multiply line 13 by line 14 and enter the result. File tax extension electronically for free 15       Note. File tax extension electronically for free If the total of columns (A), (B), and (C) of line 15 (including any amounts shown on line 5 of Worksheet A) is less than $10,000, also complete Worksheet C. File tax extension electronically for free Attach the computation of the tax to be forgiven or a copy of this worksheet to the decedent's final income tax return or amended tax return (Form 1040X) for each year listed on line 1. File tax extension electronically for free If filing Form 1040X for an eligible year, enter the amount from line 15 above on Form 1040X in column B of line 10 as a decrease in tax. File tax extension electronically for free The IRS will determine the amount to be refunded. File tax extension electronically for free Instructions for Worksheet B Table 1. File tax extension electronically for free Total Tax Line on Decedent's Return Note: Use this table to find the total tax line on the decedent's income tax return. File tax extension electronically for free * Form 1994 1995 1996 2000 2001 1040 Line 53 Line 54 Line 51 Line 57 Line 58 1040A Line 27 Line 28 Line 28 Line 35 File Form 1040 1040EZ Line 9 Line 10 Line 10 Line 10 TeleFile Tax Record ** Line E Line J Line K 1040NR Line 51 Line 52 Line 49 Line 54 Line 54 1040NR–EZ N/A Line 17 Line 17 Line 18 File Form 1040NR * Line numbers for the 2002 forms were not available when this publication went to print. File tax extension electronically for free ** File Form 4506 to get a transcript of the decedent's account. File tax extension electronically for free Table 1. File tax extension electronically for free Total Tax Line on Decedent's Return Note: Use this table to find the total tax line on the decedent's income tax return. File tax extension electronically for free * Form 1994 1995 1996 2000 2001 1040 Line 53 Line 54 Line 51 Line 57 Line 58 1040A Line 27 Line 28 Line 28 Line 35 File Form 1040 1040EZ Line 9 Line 10 Line 10 Line 10 TeleFile Tax Record ** Line E Line J Line K 1040NR Line 51 Line 52 Line 49 Line 54 Line 54 1040NR–EZ N/A Line 17 Line 17 Line 18 File Form 1040NR * Line numbers for the 2002 forms were not available when this publication went to print. File tax extension electronically for free ** File Form 4506 to get a transcript of the decedent's account. File tax extension electronically for free Lines 2 and 6. File tax extension electronically for free   Allocate income and deductions in the same manner they would have been allocated if the spouses had filed separate returns. File tax extension electronically for free   Allocate wages and salaries to the spouse who performed the services and received the Form W-2. File tax extension electronically for free Business and investment income (including capital gains) are generally allocated to the spouse who owned the business or investment that produced the income. File tax extension electronically for free Income from a jointly owned business or investment should be allocated equally between the spouses unless there is evidence that shows a different allocation is appropriate. File tax extension electronically for free   Allocate business deductions to the owner of the business. File tax extension electronically for free Allocate personal deductions (such as itemized deductions for mortgage interest and taxes) equally between the spouses unless there is evidence that shows a different allocation is appropriate. File tax extension electronically for free Lines 3 and 7. File tax extension electronically for free   Figure the total tax as if a separate return had been filed. File tax extension electronically for free The total tax is the tax that would have been entered on the tax return line shown in Table 1 if a separate return had been filed. File tax extension electronically for free When figuring the tax using the Tax Table or Tax Rate Schedule, use the “Married filing separately” column in the Tax Table or Tax Rate Schedule Y-2. File tax extension electronically for free   When figuring the total tax, allocate credits and other taxes, if any, in the same manner as they would have been allocated if the spouses had filed separate returns. File tax extension electronically for free If a credit would not have been allowed on a separate return, allocate the credit shown on the joint return between the spouses. File tax extension electronically for free Examples of credits generally not allowed on a separate return are the child and dependent care credit, credit for the elderly, adoption credit, education credits, and earned income credit. File tax extension electronically for free Line 4. File tax extension electronically for free   Enter the total, if any, of the following taxes. File tax extension electronically for free Self-employment tax. File tax extension electronically for free Social security and Medicare tax on tip income not reported to employer. File tax extension electronically for free Tax on excess contributions to IRAs, Coverdell education savings accounts (formerly Ed IRAs), or Archer MSAs (formerly medical savings accounts). File tax extension electronically for free Tax on excess accumulation in qualified retirement plans. File tax extension electronically for free Household employment taxes. File tax extension electronically for free Uncollected social security and Medicare or RRTA tax on tips or group-term life insurance. File tax extension electronically for free Tax on golden parachute payments. File tax extension electronically for free Minimum Amount of Relief The minimum amount of relief is $10,000. File tax extension electronically for free If the decedent's total forgiven tax liability for all eligible years is less than $10,000, the difference between $10,000 and the total forgiven tax liability for those years will be treated as a tax payment for the decedent's last tax year. File tax extension electronically for free The IRS will refund the difference as explained under Refund of Taxes Paid. File tax extension electronically for free Use Worksheet C to figure the additional tax payment. File tax extension electronically for free But first complete Worksheet A or B, unless the decedent was not required to file tax returns for the eligible tax years. File tax extension electronically for free Example 1. File tax extension electronically for free An individual who died in the September 11 attacks had an income tax liability of $-0- for 2000 and $6,400 for 2001. File tax extension electronically for free The $6,400 is eligible for forgiveness. File tax extension electronically for free The IRS will forgive $6,400 and treat the difference between $10,000 and $6,400 ($3,600) as a tax payment for 2001. File tax extension electronically for free Example 2. File tax extension electronically for free A child who died in the September 11 attacks had no (-0-) income tax liability for 2000 or 2001. File tax extension electronically for free The IRS will treat $10,000 as a tax payment for 2001. File tax extension electronically for free Income received after date of death. File tax extension electronically for free   Generally, income of the decedent received after the date of death must be reported on Form 1041 if the estate has gross income for the tax year of $600 or more. File tax extension electronically for free Examples are the final paycheck or dividends on stock owned by the decedent. File tax extension electronically for free However, this income is exempt from income tax and is not included on Form 1041 if it is received: After the date of the decedent's death, and Before the end of the decedent's tax year (determined without regard to death). File tax extension electronically for free Nonqualifying income. File tax extension electronically for free   The following income is not exempt from tax. File tax extension electronically for free The tax on it is not eligible for forgiveness. File tax extension electronically for free Deferred compensation that would have been payable if the death had occurred because of an event other than these attacks. File tax extension electronically for free Amounts that would not have been payable but for an action taken after September 11, 2001. File tax extension electronically for free The following are examples of nonqualifying income. File tax extension electronically for free Amounts payable from a qualified retirement plan or IRA to the beneficiary or estate of the decedent. File tax extension electronically for free Amounts payable only as death or survivor's benefits from pre-existing arrangements that would have been paid if the death had occurred for another reason. File tax extension electronically for free Income received as a result of adjustments made by the decedent's employer to a plan or arrangement to accelerate the vesting of restricted property or the payment of nonqualified deferred compensation after the date of the attack. File tax extension electronically for free Interest on savings bonds cashed by the beneficiary of the decedent. File tax extension electronically for free If you are responsible for the estate of a decedent, see Publication 559. File tax extension electronically for free Publication 559 discusses how to complete and file federal income tax returns and explains your responsibility to pay any taxes due. File tax extension electronically for free Instructions for lines 2–9 of Worksheet C. File tax extension electronically for free   The tax that would have been payable on the exempt income (discussed earlier) must be considered when determining whether a decedent is entitled to the $10,000 minimum relief. File tax extension electronically for free To figure the tax that would have been payable, you can use lines 2 through 9 of Worksheet C. File tax extension electronically for free Or, if special requirements are met, you can use the alternative computation instead. File tax extension electronically for free See Alternative computation, later. File tax extension electronically for free   You have to use lines 2–9 (or the alternative computation) to figure the tax that would have been payable even if Form 1041 was not required to be filed. File tax extension electronically for free Use Form 1041 to figure what the taxable income would be without including the exempt income. File tax extension electronically for free Then enter that taxable income (even if a negative number) on line 2 of Worksheet C (or line 1 of Worksheet D, Alternative Computation of Tax on Exempt Income (Line 9 of Worksheet C)). File tax extension electronically for free Alternative computation. File tax extension electronically for free   Instead of using lines 2–8 of Worksheet C to figure the tax on exempt income (line 9 of Worksheet C), you may be able to use Worksheet D. File tax extension electronically for free You can use Worksheet D to figure the tax on the exempt income payable by the estate and its beneficiaries only if both of the following requirements are met. File tax extension electronically for free The estate claimed an income distribution deduction on line 18 (Form 1041). File tax extension electronically for free Each beneficiary submits the information necessary to refigure the income tax payable on the exempt income received from the decedent's estate. File tax extension electronically for free If requirement (2) is met but requirement (1) is not, you can still use Worksheet D if: Form 1041 was not required because exempt income was received, and The estate would have claimed an income distribution deduction if the exempt income were taxable. File tax extension electronically for free If you use this alternative computation, skip lines 2–8 of Worksheet C and enter the amount from line 8 of Worksheet D on line 9 of Worksheet C. File tax extension electronically for free Complete the rest of Worksheet C to determine the additional payment allowed. File tax extension electronically for free Worksheet C. File tax extension electronically for free Amount Treated as Tax Payment for Decedent's Last Tax Year Caution: The decedent is entitled to minimum relief of $10,000. File tax extension electronically for free Complete this worksheet only if the total tax forgiven for all eligible years is less than $10,000. File tax extension electronically for free 1 Minimum relief amount. File tax extension electronically for free Note: Before completing lines 2–9, see Instructions for lines 2–9 of Worksheet C. File tax extension electronically for free 1 $10,000 2 Enter the taxable income from line 22 (Form 1041) 2       3 Enter the distribution deduction from line 18 (Form 1041) . File tax extension electronically for free 3       4 Add lines 2 and 3. File tax extension electronically for free 4       5 Enter exempt income received after death minus expenses allocable to exempt income. File tax extension electronically for free (See Income received after date of death on page 5. File tax extension electronically for free ) 5       6 Add lines 4 and 5. File tax extension electronically for free 6       7 Figure the tax on line 6 using Schedule G (Form 1041). File tax extension electronically for free 7       8 Figure the tax on line 4 using Schedule G (Form 1041). File tax extension electronically for free 8       9 Tax on exempt income. File tax extension electronically for free Subtract line 8 from line 7. File tax extension electronically for free 9       10 Enter the total of columns (A)–(C) from line 5 of Worksheet A or line 15 of Worksheet B. File tax extension electronically for free If the decedent was not required to file tax returns for the eligible tax years, enter -0-. File tax extension electronically for free 10       11 Add lines 9 and 10. File tax extension electronically for free 11   12 Additional payment allowed. File tax extension electronically for free If line 11 is $10,000 or more, enter -0- and stop here. File tax extension electronically for free No additional amount is allowed as a tax payment. File tax extension electronically for free Otherwise, subtract line 11 from line 1 and enter the result. File tax extension electronically for free 12   Note. File tax extension electronically for free The amount on line 12 is allowed as a tax payment for the decedent's last tax year (usually 1995 or 2001). File tax extension electronically for free Attach the computation of the additional payment allowed or a copy of this worksheet to the original or amended income tax return for the decedent's last tax year. File tax extension electronically for free If filing Form 1040, include the amount from line 12 above on the “Other payments” line of the form. File tax extension electronically for free Write "Sec. File tax extension electronically for free 692(d)(2) Payment" and the amount to the right of the entry space. File tax extension electronically for free Also indicate whether a Form 1041 is being filed for the decedent's estate. File tax extension electronically for free If filing Form 1040X, include the amount from line 12 above on Form 1040X on line 15, columns (B) and (C). File tax extension electronically for free Write “Sec. File tax extension electronically for free 692(d)(2) Payment” on the dotted line to the left of the entry space. File tax extension electronically for free Worksheet C. File tax extension electronically for free Amount Treated as Tax Payment for Decedent's Last Tax Year Caution: The decedent is entitled to minimum relief of $10,000. File tax extension electronically for free Complete this worksheet only if the total tax forgiven for all eligible years is less than $10,000. File tax extension electronically for free 1 Minimum relief amount. File tax extension electronically for free Note: Before completing lines 2–9, see Instructions for lines 2–9 of Worksheet C. File tax extension electronically for free 1 $10,000 2 Enter the taxable income from line 22 (Form 1041) 2       3 Enter the distribution deduction from line 18 (Form 1041) . File tax extension electronically for free 3       4 Add lines 2 and 3. File tax extension electronically for free 4       5 Enter exempt income received after death minus expenses allocable to exempt income. File tax extension electronically for free (See Income received after date of death on page 5. File tax extension electronically for free ) 5       6 Add lines 4 and 5. File tax extension electronically for free 6       7 Figure the tax on line 6 using Schedule G (Form 1041). File tax extension electronically for free 7       8 Figure the tax on line 4 using Schedule G (Form 1041). File tax extension electronically for free 8       9 Tax on exempt income. File tax extension electronically for free Subtract line 8 from line 7. File tax extension electronically for free 9       10 Enter the total of columns (A)–(C) from line 5 of Worksheet A or line 15 of Worksheet B. File tax extension electronically for free If the decedent was not required to file tax returns for the eligible tax years, enter -0-. File tax extension electronically for free 10       11 Add lines 9 and 10. File tax extension electronically for free 11   12 Additional payment allowed. File tax extension electronically for free If line 11 is $10,000 or more, enter -0- and stop here. File tax extension electronically for free No additional amount is allowed as a tax payment. File tax extension electronically for free Otherwise, subtract line 11 from line 1 and enter the result. File tax extension electronically for free 12   Note. File tax extension electronically for free The amount on line 12 is allowed as a tax payment for the decedent's last tax year (usually 1995 or 2001). File tax extension electronically for free Attach the computation of the additional payment allowed or a copy of this worksheet to the original or amended income tax return for the decedent's last tax year. File tax extension electronically for free If filing Form 1040, include the amount from line 12 above on the “Other payments” line of the form. File tax extension electronically for free Write "Sec. File tax extension electronically for free 692(d)(2) Payment" and the amount to the right of the entry space. File tax extension electronically for free Also indicate whether a Form 1041 is being filed for the decedent's estate. File tax extension electronically for free If filing Form 1040X, include the amount from line 12 above on Form 1040X on line 15, columns (B) and (C). File tax extension electronically for free Write “Sec. File tax extension electronically for free 692(d)(2) Payment” on the dotted line to the left of the entry space. File tax extension electronically for free Worksheet D. File tax extension electronically for free Alternative Computation of Tax on Exempt Income (Line 9 of Worksheet C) 1 Enter the taxable income from line 22 (Form 1041) 1   2 Enter exempt income received after death minus expenses allocable to exempt income. File tax extension electronically for free (See Income received after date of death on page 5. File tax extension electronically for free ) 2   3 Add lines 1 and 2 3   4 Figure the tax on line 3 using Schedule G (Form 1041). File tax extension electronically for free 4   5 Figure the tax on line 1 using Schedule G (Form 1041). File tax extension electronically for free 5   6 Estate's tax on exempt income. File tax extension electronically for free Subtract line 5 from line 4 6   7 Beneficiaries' tax on exempt income. File tax extension electronically for free Figure the total tax that would have been payable by all beneficiaries. File tax extension electronically for free Do this by including in each beneficiary's gross income the exempt income received from the decedent's estate and refiguring the income tax. File tax extension electronically for free Add the amounts by which each beneficiary's income tax is increased. File tax extension electronically for free 7   8 Add lines 6 and 7. File tax extension electronically for free Enter this amount on line 9 of Worksheet C. File tax extension electronically for free 8   Worksheet D. File tax extension electronically for free Alternative Computation of Tax on Exempt Income (Line 9 of Worksheet C) 1 Enter the taxable income from line 22 (Form 1041) 1   2 Enter exempt income received after death minus expenses allocable to exempt income. File tax extension electronically for free (See Income received after date of death on page 5. File tax extension electronically for free ) 2   3 Add lines 1 and 2 3   4 Figure the tax on line 3 using Schedule G (Form 1041). File tax extension electronically for free 4   5 Figure the tax on line 1 using Schedule G (Form 1041). File tax extension electronically for free 5   6 Estate's tax on exempt income. File tax extension electronically for free Subtract line 5 from line 4 6   7 Beneficiaries' tax on exempt income. File tax extension electronically for free Figure the total tax that would have been payable by all beneficiaries. File tax extension electronically for free Do this by including in each beneficiary's gross income the exempt income received from the decedent's estate and refiguring the income tax. File tax extension electronically for free Add the amounts by which each beneficiary's income tax is increased. File tax extension electronically for free 7   8 Add lines 6 and 7. File tax extension electronically for free Enter this amount on line 9 of Worksheet C. File tax extension electronically for free 8   Refund of Taxes Paid The IRS will refund the following forgiven income tax liabilities. File tax extension electronically for free Income tax liabilities that have been paid. File tax extension electronically for free Income tax liabilities treated as paid because the total tax liability for all years eligible for tax forgiveness is less than $10,000. File tax extension electronically for free See Minimum Amount of Relief, earlier. File tax extension electronically for free Example 1. File tax extension electronically for free A man who died in the September 11 attacks had an income tax liability of $7,500 for 2000 and $6,500 for 2001. File tax extension electronically for free The total, $14,000, is eligible for tax forgiveness. File tax extension electronically for free However, he paid only $13,000 of that amount. File tax extension electronically for free The IRS will refund the $13,000 paid. File tax extension electronically for free Example 2. File tax extension electronically for free A child who died in the September 11 attacks had no income tax liability for 2000 or 2001. File tax extension electronically for free The child qualifies for the minimum relief of $10,000. File tax extension electronically for free The $10,000 is treated as a tax payment for 2001 and will be refunded. File tax extension electronically for free Period for filing a claim for credit or refund. File tax extension electronically for free   To obtain a tax refund on a previously filed income tax return, file an amended return (Form 1040X or an amended Form 1041) within 3 years from the time the return was filed or 2 years from the time the tax was paid, whichever is later. File tax extension electronically for free For example, you have until April 15, 2004, to file an amended return on a 2000 Form 1040, 1040A, or 1040EZ that was filed by April 16, 2001, and for which the tax was paid when due. File tax extension electronically for free To obtain a refund on a return that has not been filed, file the return within 3 years of the original due date of the return. File tax extension electronically for free Extension of time for victims of Oklahoma City attack. File tax extension electronically for free   The period described above has been extended for victims of the Oklahoma City attack. File tax extension electronically for free Survivors and personal representatives of these victims have until January 22, 2003, to file an original or amended return. File tax extension electronically for free How To Claim Tax Forgiveness Use the following procedures to claim income tax forgiveness. File tax extension electronically for free Which Form To Use The form you use depends on whether an income tax return for the eligible year was already filed for the decedent. File tax extension electronically for free Return required but not yet filed. File tax extension electronically for free   File Form 1040 if the decedent was a U. File tax extension electronically for free S. File tax extension electronically for free citizen or resident. File tax extension electronically for free File Form 1040NR if the decedent was a nonresident alien. File tax extension electronically for free A nonresident alien is someone who is not a U. File tax extension electronically for free S. File tax extension electronically for free citizen or resident. File tax extension electronically for free Return required and already filed. File tax extension electronically for free   File a separate Form 1040X for each year you are claiming tax relief. File tax extension electronically for free Return not required and not filed. File tax extension electronically for free   File Form 1040 only for the year of death if the decedent was a U. File tax extension electronically for free S. File tax extension electronically for free citizen or resident. File tax extension electronically for free File Form 1040NR if the decedent was a nonresident alien. File tax extension electronically for free Return not required but already filed. File tax extension electronically for free   File Form 1040X only for the year of death. File tax extension electronically for free How to complete the returns. File tax extension electronically for free   Fill out Form 1040 or 1040NR according to its instructions but do not reduce the decedent's tax liability by any taxes that will be forgiven. File tax extension electronically for free Attach to each return a computation of the income tax to be forgiven or a copy of Worksheet A or B. File tax extension electronically for free If filing Form 1040 or Form 1040NR, also attach any Forms W–2. File tax extension electronically for free If the total forgiven tax liability for all eligible years is less than $10,000, attach to the decedent's final return a computation of the additional tax payment allowed or a copy of Worksheet C. File tax extension electronically for free Also, please write one of the following across the top of page 1 of each return. File tax extension electronically for free KITA—Oklahoma City KITA—9/11 KITA—Anthrax “KITA” means “killed in terrorist attack. File tax extension electronically for free ” Need a copy of a previously filed return?   You will find it easier to prepare Form 1040X if you have a copy of the decedent's previously filed tax return. File tax extension electronically for free If you need a copy, use Form 4506. File tax extension electronically for free The IRS will provide a free copy of the tax return if you write “DISASTER” in the top margin of Form 4506. File tax extension electronically for free Attach Letters Testamentary or other evidence to establish that you are authorized to act for the decedent's estate. File tax extension electronically for free Send Form 4506 to the address shown in the form instructions. File tax extension electronically for free Taxpayer identification number. File tax extension electronically for free   A taxpayer identification number must be furnished on the decedent's returns. File tax extension electronically for free This is usually the decedent's social security number (SSN). File tax extension electronically for free However, a nonresident alien who is not eligible to get an SSN should have an individual taxpayer identification number (ITIN). File tax extension electronically for free If the decedent was a nonresident alien, had neither an SSN nor an ITIN, and was not required to file a U. File tax extension electronically for free S. File tax extension electronically for free income tax return for any tax year, do not apply for an ITIN. File tax extension electronically for free You may claim a refund by filing Form 1040NR without an SSN or ITIN. File tax extension electronically for free Necessary Documents Please attach the following documents to the return or amended return. File tax extension electronically for free Proof of death. File tax extension electronically for free   Attach a copy of the death certificate. File tax extension electronically for free If the Department of Defense issued DD Form 1300, Report of Casualty, you can attach that form instead of the death certificate. File tax extension electronically for free Form 1310. File tax extension electronically for free   You must send Form 1310 with all returns and claims for refund, unless either of the following applies. File tax extension electronically for free You are a surviving spouse filing an original or amended joint return with the decedent. File tax extension electronically for free You are a personal representative filing an original Form 1040 or Form 1040NR for the decedent and a court certificate showing your appointment is attached to the return. File tax extension electronically for free A personal representative is an executor or administrator of a decedent's estate, as certified or appointed by the court. File tax extension electronically for free A copy of the decedent's will cannot be accepted as evidence that you are the personal representative. File tax extension electronically for free      If you have proof of death but do not have enough tax information to file a timely claim for a refund, file Form 1040X with Form 1310. File tax extension electronically for free Include a statement saying an amended return will be filed as soon as the necessary tax information is available. File tax extension electronically for free Where To File The IRS has set up a special office for processing returns and claims for tax forgiveness. File tax extension electronically for free Use one of the addresses shown below. File tax extension electronically for free Where you file the returns or claims depends on whether you use the U. File tax extension electronically for free S. File tax extension electronically for free Postal Service or a private delivery service. File tax extension electronically for free Please do not send these returns or claims to any of the addresses shown in the tax form instructions. File tax extension electronically for free U. File tax extension electronically for free S. File tax extension electronically for free Postal Service. File tax extension electronically for free   If you use the U. File tax extension electronically for free S. File tax extension electronically for free Postal Service, file these returns and claims at the following address. File tax extension electronically for free Internal Revenue Service P. File tax extension electronically for free O. File tax extension electronically for free Box 4053 Woburn, MA 01888 Private delivery service. File tax extension electronically for free   Private delivery services cannot deliver items to P. File tax extension electronically for free O. File tax extension electronically for free boxes. File tax extension electronically for free If you use a private delivery service, file these returns and claims at the following address. File tax extension electronically for free Internal Revenue Service Stop 661 310 Lowell St. File tax extension electronically for free Andover, MA 01810 Designated private delivery services. File tax extension electronically for free   You can use the following private delivery services to file these returns and claims. File tax extension electronically for free Airborne Express (Airborne): Overnight Air Express Service, Next Afternoon Service, and Second Day Service. File tax extension electronically for free DHL Worldwide Express (DHL): DHL “Same Day” Service, and DHL USA Overnight. File tax extension electronically for free Federal Express (FedEx): FedEx Priority Overnight, FedEx Standard Overnight, and FedEx 2Day. File tax extension electronically for free United Parcel Service (UPS): UPS Next Day Air, UPS Next Day Air Saver, UPS 2nd Day Air, UPS 2nd Day Air A. File tax extension electronically for free M. File tax extension electronically for free , UPS Worldwide Express Plus, and UPS Worldwide Express. File tax extension electronically for free The private delivery service can tell you how to get written proof of the mailing date. File tax extension electronically for free Payments to Survivors The following section discusses the tax treatment of certain amounts received by survivors. File tax extension electronically for free September 11th Victim Compensation Fund of 2001 Payments from the September 11th Victim Compensation Fund of 2001 are not included in income. File tax extension electronically for free Qualified Disaster Relief Payments Qualified disaster relief payments are not included in income. File tax extension electronically for free These payments are not subject to income tax, self-employment tax, or employment taxes (social security, Medicare, and federal unemployment taxes). File tax extension electronically for free No withholding applies to these payments. File tax extension electronically for free Qualified disaster relief payments include payments you receive (regardless of the source) after September 10, 2001, for the following expenses. File tax extension electronically for free Reasonable and necessary personal, family, living, or funeral expenses incurred as a result of a terrorist attack. File tax extension electronically for free Reasonable and necessary expenses incurred for the repair or rehabilitation of a personal residence due to a terrorist attack. File tax extension electronically for free (A personal residence can be a rented residence or one you own. File tax extension electronically for free ) Reasonable and necessary expenses incurred for the repair or replacement of the contents of a personal residence due to a terrorist attack. File tax extension electronically for free Qualified disaster relief payments also include the following. File tax extension electronically for free Payments made by common carriers (for example, American Airlines and United Airlines regarding the September 11 attacks) because of death or physical injury incurred as a result of a terrorist attack. File tax extension electronically for free Amounts paid by a federal, state, or local government in connection with a terrorist attack to those affected by the attack. File tax extension electronically for free Qualified disaster relief payments do not include: Insurance or other reimbursements for expenses, or Income replacement payments, such as payments of lost wages, lost business income, or unemployment compensation. File tax extension electronically for free Disability Payments For tax years ending after September 10, 2001, disability payments for injuries incurred as a direct result of a terrorist attack directed against the United States (or its allies), whether outside or within the United States, are not included in income. File tax extension electronically for free Death Benefits Payments received by an individual or the estate of a decedent from the employer of an employee who died as a result of the Oklahoma City or September 11 terrorist attacks, or as a result of the anthrax attacks, are not included in income. File tax extension electronically for free Only the amount that exceeds the benefits that would have been payable if the death had occurred for a reason other than a terrorist or anthrax attack is excludable. File tax extension electronically for free However, the exclusion does apply to incidental death benefits paid under a qualified retirement plan even if these amounts would have been payable if the death had occurred for a reason other than a terrorist or anthrax attack. File tax extension electronically for free If you included death benefits in income on a previously filed return and they are now excludable under the above rule, file Form 1040X to amend that return. File tax extension electronically for free For information on the period for filing Form 1040X, see Period for filing claim for credit or refund earlier under Refund of Taxes Paid. File tax extension electronically for free If that period has expired, you are granted an extension. File tax extension electronically for free You have until January 22, 2003, to file Form 1040X to exclude the death benefits. File tax extension electronically for free On top of page 1 of Form 1040X, write “Extension of Limitations Under PL 107–134, sec. File tax extension electronically for free 102(b)(2). File tax extension electronically for free ” Canceled Debt Canceled debt is not included in your income (or the income of the estate) if: You (or the estate) were liable, or became liable, for the debt of a decedent, and The debt was canceled after September 10, 2001, and before January 1, 2002, because the decedent died as a result of the September 11 attacks or anthrax attacks. File tax extension electronically for free The lender is not required to report the canceled debt on Form 1099–C, Cancellation of Debt. File tax extension electronically for free Payments to Survivors of Public Safety Officers If you are a survivor of a public safety officer who died in the line of duty, certain amounts you receive are not included in income. File tax extension electronically for free Bureau of Justice Assistance payments. File tax extension electronically for free   If you are a surviving dependent of a public safety officer (law enforcement officer or firefighter) who died in the line of duty, do not include in your income the death benefit paid to you by the Bureau of Justice Assistance. File tax extension electronically for free Government plan annuity. File tax extension electronically for free   If you receive a survivor annuity as the child or spouse (or former spouse) of a public safety officer who was killed in the line of duty, you generally do not have to include it in income. File tax extension electronically for free This exclusion applies to the amount of the annuity based on the officer's service as a public safety officer. File tax extension electronically for free For this purpose, the term public safety officer includes police and law enforcement officers, firefighters, and rescue squad and ambulance crews. File tax extension electronically for free More information. File tax extension electronically for free   For more information, see Publication 559. File tax extension electronically for free Postponed Tax Deadlines The IRS may postpone for up to 1 year certain tax deadlines of taxpayers who are affected by a terrorist attack. File tax extension electronically for free The tax deadlines the IRS may postpone include those for filing income and employment tax returns, paying income and employment taxes, and making contributions to a traditional IRA or Roth IRA. File tax extension electronically for free If any tax deadline is postponed, the IRS will publicize the postponement in the affected area and publish a news release, revenue ruling, revenue procedure, notice, announcement, or other guidance in the Internal Revenue Bulletin (IRB). File tax extension electronically for free Affected taxpayers. File tax extension electronically for free   If the IRS postpones a tax deadline, the following taxpayers are eligible for the postponement. File tax extension electronically for free Any individual whose main home is located in a covered area (defined later). File tax extension electronically for free Any business entity or sole proprietor whose principal place of business is located in a covered area. File tax extension electronically for free Any individual, business entity, or sole proprietor whose records needed to meet a postponed deadline are maintained in a covered area. File tax extension electronically for free The main home or principal place of business does not have to be located in the covered area. File tax extension electronically for free Any estate or trust whose tax records necessary to meet a postponed tax deadline are maintained in a covered area. File tax extension electronically for free Any individual who is a relief worker affiliated with a recognized government or philanthropic organization and who is assisting in a covered area. File tax extension electronically for free The spouse on a joint return with a taxpayer who is eligible for postponements. File tax extension electronically for free Any other person determined by the IRS to be affected by a terrorist attack. File tax extension electronically for free Covered area. File tax extension electronically for free   This is an area in which a terrorist attack took place and in which the IRS has decided to postpone tax deadlines for up to 1 year. File tax extension electronically for free Abatement of interest. File tax extension electronically for free   The IRS may abate (forgive) the interest on any underpaid income tax for the length of any postponement. File tax extension electronically for free Disaster Area Losses If your property was damaged or destroyed as a result of the September 11 attacks, you can choose to deduct your disaster loss on your 2000 return (or amended return) rather than on your 2001 return. File tax extension electronically for free You must make this choice to deduct your loss on your 2000 return by the later of the following dates. File tax extension electronically for free The due date (without extensions) for filing your 2001 income tax return (April 15, 2002, if you are a calendar year taxpayer). File tax extension electronically for free The due date (with extensions) for the 2000 return. File tax extension electronically for free For more information about disaster area losses, see Publication 547. File tax extension electronically for free Estate Tax Reduction The federal estate tax is reduced for taxable estates of individuals who died as a result of the Oklahoma City attack, the September 11 attacks, and the anthrax attacks. File tax extension electronically for free The estate tax is computed using a new rate schedule on page 25 of the November 2001 revision of the instructions for Form 706. File tax extension electronically for free The estate tax is reduced by credits against the estate tax, including the unified credit and the state death tax credit. File tax extension electronically for free These credits may reduce or eliminate the estate tax due. File tax extension electronically for free A special rule extends until January 22, 2003, the period of time allowed to file a claim for a refund of estate taxes that have been paid. File tax extension electronically for free Recovery from the September 11th Victim Compensation Fund. File tax extension electronically for free   The value of claims for a decedent's pain and suffering is normally included in the gross estate. File tax extension electronically for free However, if the estate chooses to seek recovery from this fund, the IRS has determined that, in view of the unique circumstances of this situation and the high likelihood that such claims will be valued at a nominal or zero amount, the claims will be valued at zero for estate tax purposes. File tax extension electronically for free Thus, there are no federal estate tax consequences if an estate or beneficiary receives a recovery from this fund. File tax extension electronically for free Which estates must file a return. File tax extension electronically for free   For decedents dying in 2001, Form 706 must be filed by the executor for the estate of every U. File tax extension electronically for free S. File tax extension electronically for free citizen or resident whose gross estate, plus adjusted taxable gifts and specific exemption, is more than $675,000. File tax extension electronically for free Form 706 must be filed within 9 months after the date of decedent's death unless you receive an extension of time to file. File tax extension electronically for free Use Form 4768, Application for Extension of Time To File a Return and/or Pay U. File tax extension electronically for free S. File tax extension electronically for free Estate (and Generation-Skipping Transfer) Taxes, to apply for an extension. File tax extension electronically for free Where to file. File tax extension electronically for free   Returns on which the new rate schedule is used should be sent to the following address, which was not available when Form 706 went to print. File tax extension electronically for free Internal Revenue Service E & G Department/Stop 824T 201 W. File tax extension electronically for free Rivercenter Blvd. File tax extension electronically for free Covington, KY 41011 More information. File tax extension electronically for free   For more information on the federal estate tax, see the instructions for Form 706. File tax extension electronically for free Structured Settlement Factoring Transactions A person who acquires payment rights in a structured settlement arrangement after February 21, 2002, may be subject to a 40% excise tax unless the transfer of the payment rights was approved in advance in a qualified order. File tax extension electronically for free The excise tax is figured on the excess of the undiscounted amount of the payments being acquired over the total amount actually paid to acquire them. File tax extension electronically for free However, this tax will not apply to transactions entered into from February 22, 2002, to July 1, 2002, if certain requirements are met. File tax extension electronically for free For information about these requirements, see Internal Revenue Code section 5891. File tax extension electronically for free Worksheet B Illustrated. File tax extension electronically for free Figuring the Tax To Be Forgiven (For Decedents Who Filed a Joint Return)       (A) First Eligible Year (1994 or 2000) (B) Second Eligible Year (1995 or 2001) (C) Third Eligible Year (1996 or 2002) 1 Enter the years eligible for forgiveness. File tax extension electronically for free 1 2000 2001   2 Enter the decedent's taxable income. File tax extension electronically for free Figure taxable income as if a separate return had been filed. File tax extension electronically for free See the instructions. File tax extension electronically for free 2 $17,259 $14,295   3 Enter the decedent's total tax. File tax extension electronically for free See the instructions. File tax extension electronically for free 3 6,123 5,250   4 Enter the total, if any, of the decedent's taxes not eligible for forgiveness. File tax extension electronically for free See the instructions. File tax extension electronically for free 4 3,532 3,109   5 Subtract line 4 from line 3. File tax extension electronically for free 5 2,591 2,141   6 Enter the surviving spouse's taxable income. File tax extension electronically for free Figure taxable income as if a separate return had been filed. File tax extension electronically for free See the instructions for line 2. File tax extension electronically for free 6 29,025 29,850   7 Enter the surviving spouse's total tax. File tax extension electronically for free See the instructions. File tax extension electronically for free 7 5,277 5,391   8 Enter the total, if any, of the surviving spouse's taxes listed in the instructions for line 4. File tax extension electronically for free 8 0 0   9 Subtract line 8 from line 7. File tax extension electronically for free 9 5,277 5,391   10 Add lines 5 and 9. File tax extension electronically for free 10 7,868 7,532   11 Enter the total tax from the joint return. File tax extension electronically for free See Table 1 on page 5 for the line number for years before 2002. File tax extension electronically for free 11 10,789 9,728   12 Add lines 4 and 8. File tax extension electronically for free 12 3,532 3,109   13 Subtract line 12 from line 11. File tax extension electronically for free 13 7,257 6,619   14 Divide line 5 by line 10. File tax extension electronically for free Enter the result as a decimal. File tax extension electronically for free 14 . File tax extension electronically for free 329 . File tax extension electronically for free 284   15 Tax to be forgiven. File tax extension electronically for free Multiply line 13 by line 14 and enter the result. File tax extension electronically for free 15 $2,388 $1,880   Note. File tax extension electronically for free If the total of columns (A), (B), and (C) of line 15 (including any amounts shown on line 5 of Worksheet A) is less than $10,000, also complete Worksheet C. File tax extension electronically for free Attach the computation of the tax to be forgiven or a copy of this worksheet to the decedent's final income tax return or amended tax return (Form 1040X) for each year listed on line 1. File tax extension electronically for free If filing Form 1040X for an eligible year, enter the amount from line 15 above on Form 1040X in column B of line 10 as a decrease in tax. File tax extension electronically for free The IRS will determine the amount to be refunded. File tax extension electronically for free Worksheet B Illustrated. File tax extension electronically for free Figuring the Tax To Be Forgiven (For Decedents Who Filed a Joint Return)       (A) First Eligible Year (1994 or 2000) (B) Second Eligible Year (1995 or 2001) (C) Third Eligible Year (1996 or 2002) 1 Enter the years eligible for forgiveness. File tax extension electronically for free 1 2000 2001   2 Enter the decedent's taxable income. File tax extension electronically for free Figure taxable income as if a separate return had been filed. File tax extension electronically for free See the instructions. File tax extension electronically for free 2 $17,259 $14,295   3 Enter the decedent's total tax. File tax extension electronically for free See the instructions. File tax extension electronically for free 3 6,123 5,250   4 Enter the total, if any, of the decedent's taxes not eligible for forgiveness. File tax extension electronically for free See the instructions. File tax extension electronically for free 4 3,532 3,109   5 Subtract line 4 from line 3. File tax extension electronically for free 5 2,591 2,141   6 Enter the surviving spouse's taxable income. File tax extension electronically for free Figure taxable income as if a separate return had been filed. File tax extension electronically for free See the instructions for line 2. File tax extension electronically for free 6 29,025 29,850   7 Enter the surviving spouse's total tax. File tax extension electronically for free See the instructions. File tax extension electronically for free 7 5,277 5,391   8 Enter the total, if any, of the surviving spouse's taxes listed in the instructions for line 4. File tax extension electronically for free 8 0 0   9 Subtract line 8 from line 7. File tax extension electronically for free 9 5,277 5,391   10 Add lines 5 and 9. File tax extension electronically for free 10 7,868 7,532   11 Enter the total tax from the joint return. File tax extension electronically for free See Table 1 on page 5 for the line number for years before 2002. File tax extension electronically for free 11 10,789 9,728   12 Add lines 4 and 8. File tax extension electronically for free 12 3,532 3,109   13 Subtract line 12 from line 11. File tax extension electronically for free 13 7,257 6,619   14 Divide line 5 by line 10. File tax extension electronically for free Enter the result as a decimal. File tax extension electronically for free 14 . File tax extension electronically for free 329 . File tax extension electronically for free 284   15 Tax to be forgiven. File tax extension electronically for free Multiply line 13 by line 14 and enter the result. File tax extension electronically for free 15 $2,388 $1,880   Note. File tax extension electronically for free If the total of columns (A), (B), and (C) of line 15 (including any amounts shown on line 5 of Worksheet A) is less than $10,000, also complete Worksheet C. File tax extension electronically for free Attach the computation of the tax to be forgiven or a copy of this worksheet to the decedent's final income tax return or amended tax return (Form 1040X) for each year listed on line 1. File tax extension electronically for free If filing Form 1040X for an eligible year, enter the amount from line 15 above on Form 1040X in column B of line 10 as a decrease in tax. File tax extension electronically for free The IRS will determine the amount to be refunded. File tax extension electronically for free Illustrated Worksheets B and C A wife lost her husband in the September 11 attack on the World Trade Center. File tax extension electronically for free They filed a joint return for 2000 and the wife chose to file a joint return as a surviving spouse for 2001. File tax extension electronically for free The returns for 2000 and 2001 showed the following income, deductions, and tax liabilities. File tax extension electronically for free After the husband died, his estate received income of $4,000. File tax extension electronically for free Of that amount, $1,000 is net profit from Schedule C received before the end of 2001. File tax extension electronically for free This net profit is exempt from income tax as explained earlier under Income received after date of death. File tax extension electronically for free The wife files Form 1041 because the gross income of the estate for the tax year ($3,000) is $600 or more. File tax extension electronically for free To determine how much of the husband's tax liability for 2000 and 2001 is to be forgiven, the wife completes Worksheet B. File tax extension electronically for free She also completes Worksheet C because the forgiven tax liabilities for 2000 and 2001 (line 15 of Worksheet B) total less than $10,000. File tax extension electronically for free To claim tax relief for 2000, the wife files Form 1040X and attaches a copy of Worksheet B. File tax extension electronically for free To claim tax relief for 2001, she files Form 1040 and attaches copies of Worksheets B and C. File tax extension electronically for free   2000 2001 Wages (wife) $35,000 $36,000 Net profit from Schedule C, Profit or Loss From Business (husband) 25,000 22,000 Interest income (joint account) 1,000 1,100 Deduction for ½ of self-employment tax (husband) (1,766) (1,555) Standard deduction (7,350) (7,600) Personal exemptions (2) (5,600) (5,800) Taxable income $46,284 $44,145 Joint income tax liability $7,257 $6,619 Plus: Self-employment tax (husband) 3,532 3,109 Total tax liability $10,789 $9,728   2000 2001 Wages (wife) $35,000 $36,000 Net profit from Schedule C, Profit or Loss From Business (husband) 25,000 22,000 Interest income (joint account) 1,000 1,100 Deduction for ½ of self-employment tax (husband) (1,766) (1,555) Standard deduction (7,350) (7,600) Personal exemptions (2) (5,600) (5,800) Taxable income $46,284 $44,145 Joint income tax liability $7,257 $6,619 Plus: Self-employment tax (husband) 3,532 3,109 Total tax liability $10,789 $9,728 Worksheet C Illustrated. File tax extension electronically for free Amount Treated as Tax Payment for Decedent's Last Tax Year Caution: The decedent is entitled to minimum relief of $10,000. File tax extension electronically for free Complete this worksheet only if the total tax forgiven for all eligible years is less than $10,000. File tax extension electronically for free 1 Minimum relief amount. File tax extension electronically for free Note: Before completing lines 2–9, see Instructions for lines 2–9 of Worksheet C. File tax extension electronically for free 1 $10,000 2 Enter the taxable income from line 22 (Form 1041) 2 2,400     3 Enter the distribution deduction from line 18 (Form 1041) . File tax extension electronically for free 3 0     4 Add lines 2 and 3. File tax extension electronically for free 4 2,400     5 Enter exempt income received after death minus expenses allocable to exempt income. File tax extension electronically for free (See Income received after date of death on page 5. File tax extension electronically for free ) 5 1,000     6 Add lines 4 and 5. File tax extension electronically for free 6 3,400     7 Figure the tax on line 6 using Schedule G (Form 1041). File tax extension electronically for free 7 710     8 Figure the tax on line 4 using Schedule G (Form 1041). File tax extension electronically for free 8 435     9 Tax on exempt income. File tax extension electronically for free Subtract line 8 from line 7. File tax extension electronically for free 9 275     10 Enter the total of columns (A)–(C) from line 5 of Worksheet A or line 15 of Worksheet B. File tax extension electronically for free If the decedent was not required to file tax returns for the eligible tax years, enter -0-. File tax extension electronically for free 10 4,268     11 Add lines 9 and 10. File tax extension electronically for free 11 $4,543 12 Additional payment allowed. File tax extension electronically for free If line 11 is $10,000 or more, enter -0- and stop here. File tax extension electronically for free No additional amount is allowed as a tax payment. File tax extension electronically for free Otherwise, subtract line 11 from line 1 and enter the result. File tax extension electronically for free 12 $5,457 Note. File tax extension electronically for free The amount on line 12 is allowed as a tax payment for the decedent's last tax year (usually 1995 or 2001). File tax extension electronically for free Attach the computation of the additional payment allowed or a copy of this worksheet to the original or amended income tax return for the decedent's last tax year. File tax extension electronically for free If filing Form 1040, include the amount from line 12 above on the “Other payments” line of the form. File tax extension electronically for free Write "Sec. File tax extension electronically for free 692(d)(2) Payment" and the amount to the right of the entry space. File tax extension electronically for free Also indicate whether a Form 1041 is being filed for the decedent's estate. File tax extension electronically for free If filing Form 1040X, include the amount from line 12 above on Form 1040X on line 15, columns (B) and (C). File tax extension electronically for free Write “Sec. File tax extension electronically for free 692(d)(2) Payment” on the dotted line to the left of the entry space. File tax extension electronically for free Worksheet C Illustrated. File tax extension electronically for free Amount Treated as Tax Payment for Decedent's Last Tax Year Caution: The decedent is entitled to minimum relief of $10,000. File tax extension electronically for free Complete this worksheet only if the total tax forgiven for all eligible years is less than $10,000. File tax extension electronically for free 1 Minimum relief amount. File tax extension electronically for free Note: Before completing lines 2–9, see Instructions for lines 2–9 of Worksheet C. File tax extension electronically for free 1 $10,000 2 Enter the taxable income from line 22 (Form 1041) 2 2,400     3 Enter the distribution deduction from line 18 (Form 1041) . File tax extension electronically for free 3 0     4 Add lines 2 and 3. File tax extension electronically for free 4 2,400     5 Enter exempt income received after death minus expenses allocable to exempt income. File tax extension electronically for free (See Income received after date of death on page 5. File tax extension electronically for free ) 5 1,000     6 Add lines 4 and 5. File tax extension electronically for free 6 3,400     7 Figure the tax on line 6 using Schedule G (Form 1041). File tax extension electronically for free 7 710     8 Figure the tax on line 4 using Schedule G (Form 1041). File tax extension electronically for free 8 435     9 Tax on exempt income. File tax extension electronically for free Subtract line 8 from line 7. File tax extension electronically for free 9 275     10 Enter the total of columns (A)–(C) from line 5 of Worksheet A or line 15 of Worksheet B. File tax extension electronically for free If the decedent was not required to file tax returns for the eligible tax years, enter -0-. File tax extension electronically for free 10 4,268     11 Add lines 9 and 10. File tax extension electronically for free 11 $4,543 12 Additional payment allowed. File tax extension electronically for free If line 11 is $10,000 or more, enter -0- and stop here. File tax extension electronically for free No additional amount is allowed as a tax payment. File tax extension electronically for free Otherwise, subtract line 11 from line 1 and enter the result. File tax extension electronically for free 12 $5,457 Note. File tax extension electronically for free The amount on line 12 is allowed as a tax payment for the decedent's last tax year (usually 1995 or 2001). File tax extension electronically for free Attach the computation of the additional payment allowed or a copy of this worksheet to the original or amended income tax return for the decedent's last tax year. File tax extension electronically for free If filing Form 1040, include the amount from line 12 above on the “Other payments” line of the form. File tax extension electronically for free Write "Sec. File tax extension electronically for free 692(d)(2) Payment" and the amount to the right of the entry space. File tax extension electronically for free Also indicate whether a Form 1041 is being filed for the decedent's estate. File tax extension electronically for free If filing Form 1040X, include the amount from line 12 above on Form 1040X on line 15, columns (B) and (C). File tax extension electronically for free Write “Sec. File tax extension electronically for free 692(d)(2) Payment” on the dotted line to the left of the entry space. File tax extension electronically for free Additional Worksheets The following additional worksheets are provided for your convenience. File tax extension electronically for free Worksheet A. File tax extension electronically for free Figuring the Tax To Be Forgiven (For Decedents Who Filed a Return as Single, Married Filing Separately, Head of Household, or Qualifying Widow(er))         (A) First Eligible Year (1994 or 2000) (B) Second Eligible Year (1995 or 2001) (C) Third Eligible Year (1996 or 2002) 1 Enter the years eligible for tax forgiveness. File tax extension electronically for free 1       2 Enter the total tax from the decedent's income tax return. File tax extension electronically for free See Table 1 on page 5 for the line number for years before 2002. File tax extension electronically for free 2       3 Enter the following taxes, if any, shown on the decedent's income tax return. File tax extension electronically for free (These taxes are not eligible for forgiveness. File tax extension electronically for free )           a Self-employment tax. File tax extension electronically for free 3a         b Social security and Medicare tax on tip income not reported to employer. File tax extension electronically for free 3b         c Tax on excess contributions to IRAs, Coverdell education savings accounts (formerly Ed IRAs), or Archer MSAs (formerly medical savings accounts). File tax extension electronically for free 3c         d Tax on excess accumulation in qualified retirement plans. File tax extension electronically for free 3d         e Household employment taxes. File tax extension electronically for free 3e         f Uncollected social security and Medicare or RRTA tax on tips or group-term life insurance. File tax extension electronically for free 3f         g Tax on golden parachute payments. File tax extension electronically for free 3g       4 Add lines 3a through 3g. File tax extension electronically for free 4       5 Tax to be forgiven. File tax extension electronically for free Subtract line 4 from line 2. File tax extension electronically for free 5       Note. File tax extension electronically for free If the total of columns (A), (B), and (C) of line 5 (including any amounts shown on line 15 of Worksheet B) is less than $10,000, also complete Worksheet C. File tax extension electronically for free Attach the computation of the tax to be forgiven or a copy of this worksheet to the decedent's final income tax return or amended tax return (Form 1040X) for each year listed on line 1. File tax extension electronically for free If filing Form 1040X for an eligible year, enter the amount from line 5 above on Form 1040X in column B of line 10 as a decrease in tax. File tax extension electronically for free The IRS will determine the amount to be refunded. File tax extension electronically for free Worksheet A. File tax extension electronically for free Figuring the Tax To Be Forgiven (For Decedents Who Filed a Return as Single, Married Filing Separately, Head of Household, or Qualifying Widow(er))         (A) First Eligible Year (1994 or 2000) (B) Second Eligible Year (1995 or 2001) (C) Third Eligible Year (1996 or 2002) 1 Enter the years eligible for tax forgiveness. File tax extension electronically for free 1       2 Enter the total tax from the decedent's income tax return. File tax extension electronically for free See Table 1 on page 5 for the line number for years before 2002. File tax extension electronically for free 2       3 Enter the following taxes, if any, shown on the decedent's income tax return. File tax extension electronically for free (These taxes are not eligible for forgiveness. File tax extension electronically for free )           a Self-employment tax. File tax extension electronically for free 3a         b Social security and Medicare tax on tip income not reported to employer. File tax extension electronically for free 3b         c Tax on excess contributions to IRAs, Coverdell education savings accounts (formerly Ed IRAs), or Archer MSAs (formerly medical savings accounts). File tax extension electronically for free 3c         d Tax on excess accumulation in qualified retirement plans. File tax extension electronically for free 3d         e Household employment taxes. File tax extension electronically for free 3e         f Uncollected social security and Medicare or RRTA tax on tips or group-term life insurance. File tax extension electronically for free 3f         g Tax on golden parachute payments. File tax extension electronically for free 3g       4 Add lines 3a through 3g. File tax extension electronically for free 4       5 Tax to be forgiven. File tax extension electronically for free Subtract line 4 from line 2. File tax extension electronically for free 5       Note. File tax extension electronically for free If the total of columns (A), (B), and (C) of line 5 (including any amounts shown on line 15 of Worksheet B) is less than $10,000, also complete Worksheet C. File tax extension electronically for free Attach the computation of the tax to be forgiven or a copy of this worksheet to the decedent's final income tax return or amended tax return (Form 1040X) for each year listed on line 1. File tax extension electronically for free If filing Form 1040X for an eligible year, enter the amount from line 5 above on Form 1040X in column B of line 10 as a decrease in tax. File tax extension electronically for free The IRS will determine the amount to be refunded. File tax extension electronically for free Worksheet B. File tax extension electronically for free Figuring the Tax To Be Forgiven (For Decedents Who Filed a Joint Return)       (A) First Eligible Year (1994 or 2000) (B) Second Eligible Year (1995 or 2001) (C) Third Eligible Year (1996 or 2002) 1 Enter the years eligible for forgiveness. File tax extension electronically for free 1       2 Enter the decedent's taxable income. File tax extension electronically for free Figure taxable income as if a separate return had been filed. File tax extension electronically for free See the instructions. File tax extension electronically for free 2       3 Enter the decedent's total tax. File tax extension electronically for free See the instructions. File tax extension electronically for free 3       4 Enter the total, if any, of the decedent's taxes not eligible for forgiveness. File tax extension electronically for free See the instructions. File tax extension electronically for free 4       5 Subtract line 4 from line 3. File tax extension electronically for free 5       6 Enter the surviving spouse's taxable income. File tax extension electronically for free Figure taxable income as if a separate return had been filed. File tax extension electronically for free See the instructions. File tax extension electronically for free 6       7 Enter the surviving spouse's total tax. File tax extension electronically for free See the instructions. File tax extension electronically for free 7       8 Enter the total, if any, of the surviving spouse's taxes listed in the instructions for line 4. File tax extension electronically for free 8       9 Subtract line 8 from line 7. File tax extension electronically for free 9       10 Add lines 5 and 9. File tax extension electronically for free 10       11 Enter the total tax from the joint return. File tax extension electronically for free See Table 1 on page 5 for the line number for years before 2002. File tax extension electronically for free 11       12 Add lines 4 and 8. File tax extension electronically for free 12       13 Subtract line 12 from line 11. File tax extension electronically for free 13       14 Divide line 5 by line 10. File tax extension electronically for free Enter the result as a decimal. File tax extension electronically for free 14       15 Tax to be forgiven. File tax extension electronically for free Multiply line 13 by line 14 and enter the result. File tax extension electronically for free 15       Note. File tax extension electronically for free If the total of columns (A), (B), and (C) of line 15 (including any amounts shown on line 5 of Worksheet A) is less than $10,000, also complete Worksheet C. File tax extension electronically for free Attach the computation of the tax to be forgiven or a copy of this worksheet to the decedent's final income tax return or amended tax return (Form 1040X) for each year listed on line 1. File tax extension electronically for free If filing Form 1040X for an eligible year, enter the amount from line 15 above on Form 1040X in column B of line 10 as a decrease in tax. File tax extension electronically for free The IRS will determine the amount to be refunded. File tax extension electronically for free Worksheet B. File tax extension electronically for free Figuring the Tax To Be Forgiven (For Decedents Who Filed a Joint Return)       (A) First Eligible Year (1994 or 2000) (B) Second Eligible Year (1995 or 2001) (C) Third Eligible Year (1996 or 2002) 1 Enter the years eligible for forgiveness. File tax extension electronically for free 1       2 Enter the decedent's taxable income. File tax extension electronically for free Figure taxable income as if a separate return had been filed. File tax extension electronically for free See the instructions. File tax extension electronically for free 2       3 Enter the decedent's total tax. File tax extension electronically for free See the instructions. File tax extension electronically for free 3       4 Enter the total, if any, of the decedent's taxes not eligible for forgiveness. File tax extension electronically for free See the instructions. File tax extension electronically for free 4       5 Subtract line 4 from line 3. File tax extension electronically for free 5       6 Enter the surviving spouse's taxable income. File tax extension electronically for free Figure taxable income as if a separate return had been filed. File tax extension electronically for free See the instructions. File tax extension electronically for free 6       7 Enter the surviving spouse's total tax. File tax extension electronically for free See the instructions. File tax extension electronically for free 7       8 Enter the total, if any, of the surviving spouse's taxes listed in the instructions for line 4. File tax extension electronically for free 8       9 Subtract line 8 from line 7. File tax extension electronically for free 9       10 Add lines 5 and 9. File tax extension electronically for free 10       11 Enter the total tax from the joint return. File tax extension electronically for free See Table 1 on page 5 for the line number for years before 2002. File tax extension electronically for free 11       12 Add lines 4 and 8. File tax extension electronically for free 12       13 Subtract line 12 from line 11. File tax extension electronically for free 13       14 Divide line 5 by line 10. File tax extension electronically for free Enter the result as a decimal. File tax extension electronically for free 14       15 Tax to be forgiven. File tax extension electronically for free Multiply line 13 by line 14 and enter the result. File tax extension electronically for free 15       Note. File tax extension electronically for free If the total of columns (A), (B), and (C) of line 15 (including any amounts shown on line 5 of Worksheet A) is less than $10,000, also complete Worksheet C. File tax extension electronically for free Attach the computation of the tax to be forgiven or a copy of this worksheet to the decedent's final income tax return or amended tax return (Form 1040X) for each year listed on line 1. File tax extension electronically for free If filing Form 1040X for an eligible year, enter the amount from line 15 above on Form 1040X in column B of line 10 as a decrease in tax. File tax extension electronically for free The IRS will determine the amount to be refunded. File tax extension electronically for free Worksheet C. File tax extension electronically for free Amount Treated as Tax Payment for Decedent's Last Tax Year Caution: The decedent is entitled to minimum tax forgiveness of $10,000. File tax extension electronically for free Complete this worksheet only if the total tax forgiven for all eligible years is less than $10,000. File tax extension electronically for free 1 Minimum tax forgiveness. File tax extension electronically for free Note. File tax extension electronically for free Before completing lines 2–9, see Instructions for lines 2–9 of Worksheet C. File tax extension electronically for free 1 $10,000 2 Enter the taxable income from line 22 (Form 1041) 2       3 Enter the distribution deduction from line 18 (Form 1041) . File tax extension electronically for free 3       4 Add lines 2 and 3. File tax extension electronically for free 4       5 Enter exempt income received after death minus expenses allocable to exempt income. File tax extension electronically for free (See Income received after date of death on page 5. File tax extension electronically for free ) 5       6 Add lines 4 and 5. File tax extension electronically for free 6       7 Figure the tax on line 6 using Schedule G (Form 1041). File tax extension electronically for free 7       8 Figure the tax on line 4 using Schedule G (Form 1041). File tax extension electronically for free 8       9 Tax on exempt income. File tax extension electronically for free Subtract line 8 from line 7. File tax extension electronically for free 9       10 Enter the total of columns (A)–(C) from line 5 of Worksheet A or line 15 of Worksheet B. File tax extension electronically for free If the decedent was not required to file tax returns for the eligible tax years, enter -0-. File tax extension electronically for free 10       11 Add lines 9 and 10. File tax extension electronically for free 11   12 Additional payment allowed. File tax extension electronically for free If line 11 is $10,000 or more, enter -0- and stop here. File tax extension electronically for free No additional amount is allowed as a tax payment. File tax extension electronically for free Otherwise, subtract line 11 from line 1 and enter the result. File tax extension electronically for free 12   Note. File tax extension electronically for free The amount on line 12 is allowed as a tax payment for the decedent's last tax year (usually 1995 or 2001). File tax extension electronically for free Attach the computation of the additional payment allowed or a copy of this worksheet to the original or amended income tax return for the decedent's last tax year. File tax extension electronically for free If filing Form 1040, include the amount from line 12 above on the “Other payments” line of the form. File tax extension electronically for free Write "Sec. File tax extension electronically for free 692(d)(2) Payment" and the amount to the right of the entry space. File tax extension electronically for free Also indicate whether a Form 1041 is being filed for the decedent's estate. File tax extension electronically for free If filing Form 1040X, include the amount from line 12 above on Form 1040X on line 15, columns (B) and (C). File tax extension electronically for free Write “Sec. File tax extension electronically for free 692(d)(2) Payment” on the dotted line to the left of the entry space. File tax extension electronically for free Worksheet C. File tax extension electronically for free Amount Treated as Tax Payment for Decedent's Last Tax Year Caution: The decedent is entitled to minimum tax forgiveness of $10,000. File tax extension electronically for free Complete this worksheet only if the total tax forgiven for all eligible years is less than $10,000. File tax extension electronically for free 1 Minimum tax forgiveness. File tax extension electronically for free Note. File tax extension electronically for free Before completing lines 2–9, see Instructions for lines 2–9 of Worksheet C. File tax extension electronically for free 1 $10,000 2 Enter the taxable income from line 22 (Form 1041) 2       3 Enter the distribution deduction from line 18 (Form 1041) . File tax extension electronically for free 3       4 Add lines 2 and 3. File tax extension electronically for free 4       5 Enter exempt income received after death minus expenses allocable to exempt income. File tax extension electronically for free (See Income received after date of death on page 5. File tax extension electronically for free ) 5       6 Add lines 4 and 5. File tax extension electronically for free 6       7 Figure the tax on line 6 using Schedule G (Form 1041). File tax extension electronically for free 7       8 Figure the tax on line 4 using Schedule G (Form 1041). File tax extension electronically for free 8       9 Tax on exempt income. File tax extension electronically for free Subtract line 8 from line 7. File tax extension electronically for free 9       10 Enter the total of columns (A)–(C) from line 5 of Worksheet A or line 15 of Worksheet B. File tax extension electronically for free If the decedent was not required to file tax returns for the eligible tax years, enter -0-. File tax extension electronically for free 10       11 Add lines 9 and 10. File tax extension electronically for free 11   12 Additional payment allowed. File tax extension electronically for free If line 11 is $10,000 or more, enter -0- and stop here. File tax extension electronically for free No additional amount is allowed as a tax payment. File tax extension electronically for free Otherwise, subtract line 11 from line 1 and enter the result. File tax extension electronically for free 12   Note. File tax extension electronically for free The amount on line 12 is allowed as a tax payment for the decedent's last tax year (usually 1995 or 2001). File tax extension electronically for free Attach the computation of the additional payment allowed or a copy of this worksheet to the original or amended income tax return for the decedent's last tax year. File tax extension electronically for free If filing Form 1040, include the amount from line 12 above on the “Other payments” line of the form. File tax extension electronically for free Write "Sec. File tax extension electronically for free 692(d)(2) Payment" and the amount to the right of the entry space. File tax extension electronically for free Also indicate whether a Form 1041 is being filed for the decedent's estate. File tax extension electronically for free If filing Form 1040X, include the amount from line 12 above on Form 1040X on line 15, columns (B) and (C). File tax extension electronically for free Write “Sec. File tax extension electronically for free 692(d)(2) Payment” on the dotted line to the left of the entry space. File tax extension electronically for free How To Get Tax Help Special IRS assistance. File tax extension electronically for free   The IRS is providing special help for those affected by the terrorist attacks, as well as survivors and personal representatives of the victims. File tax extension electronically for free We have set up a special toll-free number for people who may have trouble filing or paying their taxes because they were affected by the terrorist attacks, or who have other tax issues related to the attacks. File tax extension electronically for free Call 1–866–562–5227 Monday through Friday In English–7 a. File tax extension electronically for free m. File tax extension electronically for free to 10 p. File tax extension electronically for free m. File tax extension electronically for free local time In Spanish–8 a. File tax extension electronically for free m. File tax extension electronically for free to 9:30 p. File tax extension electronically for free m. File tax extension electronically for free local time   The IRS web site at www. File tax extension electronically for free irs. File tax extension electronically for free gov has notices and other tax relief information. File tax extension electronically for free Check it periodically for any new guidance or to see if Congress has enacted new legislation. File tax extension electronically for free   Business taxpayers affected by the attacks can e-mail their questions to corp. File tax extension electronically for free disaster. File tax extension electronically for free relief@irs. File tax extension electronically for free gov. File tax extension electronically for free   For current information on Presidentially declared disaster areas, check the Federal Emergency Management Agency Web site at www. File tax extension electronically for free fema. File tax extension electronically for free gov. File tax extension electronically for free Other help from the IRS. File tax extension electronically for free   You can get help with unresolved tax issues, order free publications and forms, ask tax questions, and get more information from the IRS in several ways. File tax extension electronically for free By selecting the method that is best for you, you will have quick and easy access to tax help. File tax extension electronically for free Contacting your Taxpayer Advocate. File tax extension electronically for free   If you have attempted to deal with an IRS problem unsuccessfully, you should contact your Taxpayer Advocate. File tax extension electronically for free   The Taxpayer Advocate represents your interests and concerns within the IRS by protecting your rights and resolving problems that have not been fixed through normal channels. File tax extension electronically for free While Taxpayer Advocates cannot change the tax law or make a technical tax decision, they can clear up problems that resulted from previous contacts and ensure that your case is given a complete and impartial review. File tax extension electronically for free   To contact your Taxpayer Advocate: Call the Taxpayer Advocate at 1–877–777–4778. File tax extension electronically for free Call the IRS at 1–800–829–1040. File tax extension electronically for free Call, write, or fax the Taxpayer Advocate office in your area. File tax extension electronically for free Call 1–800–829–4059 if you are a TTY/TDD user. File tax extension electronically for free   For more information, see Publication 1546, The Taxpayer Advocate Service of the IRS. File tax extension electronically for free Free tax services. File tax extension electronically for free   To find out what services are available, get Publication 910, Guide to Free Tax Services. File tax extension electronically for free It contains a list of free tax publications and an index of tax topics. File tax extension electronically for free It also describes other free tax information services, including tax education and assistance programs and a list of TeleTax topics. File tax extension electronically for free Personal computer. File tax extension electronically for free With your personal computer and modem, you can access the IRS on the Internet at www. File tax extension electronically for free irs. File tax extension electronically for free gov. File tax extension electronically for free While visiting our web site, you can: Find answers to questions you may have. File tax extension electronically for free Download forms and publications or search for forms and pub