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Filing An Amended Tax Return For 2012

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Filing An Amended Tax Return For 2012

Filing an amended tax return for 2012 2. Filing an amended tax return for 2012   Possession Source Income Table of Contents Types of IncomeCompensation for Labor or Personal Services Investment Income Sales or Other Dispositions of Property Scholarships, Fellowships, Grants, Prizes, and Awards Effectively Connected Income In order to determine where to file your return and which form(s) you need to complete, you must determine the source of each item of income you received during the tax year. Filing an amended tax return for 2012 Income you received from sources within, or that was effectively connected with the conduct of a trade or business within, the relevant possession must be identified separately from U. Filing an amended tax return for 2012 S. Filing an amended tax return for 2012 or foreign source income. Filing an amended tax return for 2012 This chapter discusses the rules for determining if the source of your income is from: American Samoa, The Commonwealth of the Northern Mariana Islands (CNMI), The Commonwealth of Puerto Rico (Puerto Rico), Guam, or The U. Filing an amended tax return for 2012 S. Filing an amended tax return for 2012 Virgin Islands (USVI). Filing an amended tax return for 2012 Generally, the same rules that apply for determining U. Filing an amended tax return for 2012 S. Filing an amended tax return for 2012 source income also apply for determining possession source income. Filing an amended tax return for 2012 However, there are some important exceptions to these rules. Filing an amended tax return for 2012 Both the general rules and the exceptions are discussed in this chapter. Filing an amended tax return for 2012 U. Filing an amended tax return for 2012 S. Filing an amended tax return for 2012 income rule. Filing an amended tax return for 2012   This rule states that income is not possession source income if, under the rules of Internal Revenue Code sections 861–865, it is treated as income: From sources within the United States, or Effectively connected with the conduct of a trade or business within the United States. Filing an amended tax return for 2012 Table 2-1 shows the general rules for determining whether income is from sources within the United States. Filing an amended tax return for 2012 Table 2-1. Filing an amended tax return for 2012 General Rules for Determining U. Filing an amended tax return for 2012 S. Filing an amended tax return for 2012 Source of Income Item of Income Factor Determining Source Salaries, wages, and other compensation for labor or personal services Where labor or services performed Pensions Contributions: Where services were performed that earned the pension Investment earnings: Where pension trust is located Interest Residence of payer Dividends Where corporation created or organized Rents Location of property Royalties:   Natural resources Location of property Patents, copyrights, etc. Filing an amended tax return for 2012 Where property is used Sale of business inventory—purchased Where sold Sale of business inventory—produced Allocation if produced and sold in different locations Sale of real property Location of property Sale of personal property Seller's tax home (but see Special Rules for Gains From Dispositions of Certain Property , later, for exceptions) Sale of natural resources Allocation based on fair market value of product at export terminal. Filing an amended tax return for 2012 For more information, see Regulations section 1. Filing an amended tax return for 2012 863-1(b). Filing an amended tax return for 2012 Types of Income This section looks at the most common types of income received by individuals, and the rules for determining the source of the income. Filing an amended tax return for 2012 Generally, the same rules shown in Table 2-1 are used to determine if you have possession source income. Filing an amended tax return for 2012 Compensation for Labor or Personal Services Income from labor or personal services includes wages, salaries, commissions, fees, per diem allowances, employee allowances and bonuses, and fringe benefits. Filing an amended tax return for 2012 It also includes income earned by sole proprietors and general partners from providing personal services in the course of their trade or business. Filing an amended tax return for 2012 Services performed wholly within a relevant possession. Filing an amended tax return for 2012   Generally, all pay you receive for services performed in a relevant possession is considered to be from sources within that possession. Filing an amended tax return for 2012 However, there is an exception for income earned as a member of the U. Filing an amended tax return for 2012 S. Filing an amended tax return for 2012 Armed Forces or a civilian spouse. Filing an amended tax return for 2012 U. Filing an amended tax return for 2012 S. Filing an amended tax return for 2012 Armed Forces. Filing an amended tax return for 2012   If you are a bona fide resident of a relevant possession, your military service pay will be sourced in that possession even if you perform the services in the United States or another possession. Filing an amended tax return for 2012 However, if you are not a bona fide resident of a possession, your military service pay will be income from the  United States even if you perform services in a possession. Filing an amended tax return for 2012 Civilian spouse of active duty member of the U. Filing an amended tax return for 2012 S. Filing an amended tax return for 2012 Armed Forces. Filing an amended tax return for 2012   If you are a bona fide resident of a U. Filing an amended tax return for 2012 S. Filing an amended tax return for 2012 possession and choose to keep that possession as your tax residence under MSRRA when relocating with your servicemember spouse under military orders, the source of income for your labor or personal services is considered to be that possession. Filing an amended tax return for 2012 Likewise, if your tax residence is in one of the 50 states or the District of Columbia before relocating and you choose to keep it as your tax residence, the source of income for services performed in any of the U. Filing an amended tax return for 2012 S. Filing an amended tax return for 2012 possessions is considered to be the United States and, specifically, your state of residence or the District of Columbia. Filing an amended tax return for 2012 Services performed partly inside and partly outside a relevant possession. Filing an amended tax return for 2012   If you are an employee and receive compensation for labor or personal services performed both inside and outside the relevant possession, special rules apply in determining the source of the compensation. Filing an amended tax return for 2012 Compensation (other than certain fringe benefits) is sourced on a time basis. Filing an amended tax return for 2012 Certain fringe benefits (such as housing and education) are sourced on a geographical basis. Filing an amended tax return for 2012   Or, you may be permitted to use an alternative basis to determine the source of compensation. Filing an amended tax return for 2012 See Alternative basis , later. Filing an amended tax return for 2012   If you are self-employed, determine the source of your income for labor or personal services from self-employment on the basis that most correctly reflects the proper source of that income under the facts and circumstances of your particular case. Filing an amended tax return for 2012 In many cases, the facts and circumstances will call for an apportionment on a time basis as explained next. Filing an amended tax return for 2012 Time basis. Filing an amended tax return for 2012   Use a time basis to figure your compensation for labor or personal services from the relevant possession (other than the fringe benefits discussed later). Filing an amended tax return for 2012 Do this by multiplying your total compensation (other than the fringe benefits discussed later) by the following fraction:   Number of days you performed  services in the relevant  possession during the year     Total number of days you  performed services during the year           You can use a unit of time less than a day in the above fraction, if appropriate. Filing an amended tax return for 2012 The time period for which the income is made does not have to be a year. Filing an amended tax return for 2012 Instead, you can use another distinct, separate, and continuous time period if you can establish to the satisfaction of the IRS that this other period is more appropriate. Filing an amended tax return for 2012 Example. Filing an amended tax return for 2012 In 2013, you worked in your employer's office in the United States for 60 days and in the Puerto Rico office for 180 days, earning a total of $80,000 for the year. Filing an amended tax return for 2012 Your Puerto Rico source income is $60,000, figured as follows. Filing an amended tax return for 2012       180 days 240 days × $80,000 = $60,000                 Multi-year compensation. Filing an amended tax return for 2012   The source of multi-year compensation is generally determined on a time basis over the period to which the compensation is attributable. Filing an amended tax return for 2012 Multi-year compensation is compensation that is included in your income in 1 tax year but is attributable to a period that includes 2 or more tax years. Filing an amended tax return for 2012 You determine the period to which the income is attributable based on the facts and circumstances of your case. Filing an amended tax return for 2012 For more information on multi-year compensation, see Treasury Decision (T. Filing an amended tax return for 2012 D. Filing an amended tax return for 2012 ) 9212 and Regulations section 1. Filing an amended tax return for 2012 861-4, 2005-35 I. Filing an amended tax return for 2012 R. Filing an amended tax return for 2012 B. Filing an amended tax return for 2012 429, available at www. Filing an amended tax return for 2012 irs. Filing an amended tax return for 2012 gov/irb/2005-35_IRB/ar14. Filing an amended tax return for 2012 html. Filing an amended tax return for 2012 Certain fringe benefits sourced on a geographical basis. Filing an amended tax return for 2012   If you received any of the following fringe benefits as compensation for labor or services performed as an employee partly inside and partly outside a relevant possession, you must source that income on a geographical basis. Filing an amended tax return for 2012 Housing. Filing an amended tax return for 2012 Education. Filing an amended tax return for 2012 Local transportation. Filing an amended tax return for 2012 Tax reimbursement. Filing an amended tax return for 2012 Hazardous or hardship duty pay. Filing an amended tax return for 2012 Moving expense reimbursement. Filing an amended tax return for 2012 For information on determining the source of the fringe benefits listed above, see Regulations section 1. Filing an amended tax return for 2012 861-4. Filing an amended tax return for 2012 Alternative basis. Filing an amended tax return for 2012   You can determine the source of your compensation under an alternative basis if you establish to the satisfaction of the IRS that, under the facts and circumstances of your case, the alternative basis more properly determines the source of your income than the time or geographical basis. Filing an amended tax return for 2012 If you use an alternative basis, you must keep (and have available for inspection) records to document why the alternative basis more properly determines the source of your income. Filing an amended tax return for 2012 De minimis exception. Filing an amended tax return for 2012   There is an exception to the rule for determining the source of income earned in a possession. Filing an amended tax return for 2012 Generally, you will not have income from a possession if during a tax year you: Are a U. Filing an amended tax return for 2012 S. Filing an amended tax return for 2012 citizen or resident, Are not a bona fide resident of that possession, Are not employed by or under contract with an individual, partnership, or corporation that is engaged in a trade or business in that possession, Temporarily perform services in that possession for 90 days or less, and Earned $3,000 or less from such services. Filing an amended tax return for 2012 This exception began with income earned during your 2008 tax year. Filing an amended tax return for 2012 Pensions. Filing an amended tax return for 2012   Generally, pension income has two components: contributions to the pension plan and the earnings accrued from investing those contributions. Filing an amended tax return for 2012 The contribution portion is sourced according to where services were performed that earned the pension. Filing an amended tax return for 2012 The investment earnings portion is sourced according to the location of the pension trust. Filing an amended tax return for 2012 Example. Filing an amended tax return for 2012 You are a U. Filing an amended tax return for 2012 S. Filing an amended tax return for 2012 citizen who worked in Puerto Rico for a U. Filing an amended tax return for 2012 S. Filing an amended tax return for 2012 company. Filing an amended tax return for 2012 All services were performed in Puerto Rico. Filing an amended tax return for 2012 Upon retirement you remained in Puerto Rico and began receiving your pension from the U. Filing an amended tax return for 2012 S. Filing an amended tax return for 2012 pension trust of your employer. Filing an amended tax return for 2012 Distributions from the U. Filing an amended tax return for 2012 S. Filing an amended tax return for 2012 pension trust must be allocated between (1) contributions, which are Puerto Rico source income, and (2) investment earnings, which are U. Filing an amended tax return for 2012 S. Filing an amended tax return for 2012 source income. Filing an amended tax return for 2012 Investment Income This category includes such income as interest, dividends, rents, and royalties. Filing an amended tax return for 2012 Interest income. Filing an amended tax return for 2012   The source of interest income is generally determined by the residence of the payer. Filing an amended tax return for 2012 Interest paid by corporations created or organized in a relevant possession (possession corporation) or by individuals who are bona fide residents of a relevant possession is considered income from sources within that possession. Filing an amended tax return for 2012   However, there is an exception to this rule if you are a bona fide resident of a relevant possession, receive interest from a corporation created or organized in that possession, and are a shareholder of that corporation who owns, directly or indirectly, at least 10% of the total voting stock of the corporation. Filing an amended tax return for 2012 See Regulations section 1. Filing an amended tax return for 2012 937-2(i) for more information. Filing an amended tax return for 2012 Dividends. Filing an amended tax return for 2012   Generally, dividends paid by a corporation created or organized in a relevant possession will be considered income from sources within that possession. Filing an amended tax return for 2012 There are additional rules for bona fide residents of a relevant possession who receive dividend income from possession corporations, and who own, directly or indirectly, at least 10% of the voting stock of the corporation. Filing an amended tax return for 2012 For more information, see Regulations section 1. Filing an amended tax return for 2012 937-2(g). Filing an amended tax return for 2012 Rental income. Filing an amended tax return for 2012   Rents from property located in a relevant possession are treated as income from sources within that possession. Filing an amended tax return for 2012 Royalties. Filing an amended tax return for 2012   Royalties from natural resources located in a relevant possession are considered income from sources within that possession. Filing an amended tax return for 2012   Also considered possession source income are royalties received for the use of, or for the privilege of using, in a relevant possession, patents, copyrights, secret processes and formulas, goodwill, trademarks, trade brands, franchises, and other like property. Filing an amended tax return for 2012 Sales or Other Dispositions of Property The source rules for sales or other dispositions of property are varied. Filing an amended tax return for 2012 The most common situations are discussed below. Filing an amended tax return for 2012 Real property. Filing an amended tax return for 2012   Real property includes land and buildings, and generally anything built on, growing on, or attached to land. Filing an amended tax return for 2012 The location of the property generally determines the source of income from the sale. Filing an amended tax return for 2012 For example, if you are a bona fide resident of Guam and sell your home that is located in Guam, the gain on the sale is sourced in Guam. Filing an amended tax return for 2012 If, however, the home you sold was located in the United States, the gain is U. Filing an amended tax return for 2012 S. Filing an amended tax return for 2012 source income. Filing an amended tax return for 2012 Personal property. Filing an amended tax return for 2012   The term “personal property” refers to property (such as machinery, equipment, or furniture) that is not real property. Filing an amended tax return for 2012 Generally, gain (or loss) from the sale or other disposition is sourced according to the seller's tax home. Filing an amended tax return for 2012 If personal property is sold by a bona fide resident of a relevant possession, the gain (or loss) from the sale is treated as sourced within that possession. Filing an amended tax return for 2012   This rule does not apply to the sale of inventory, intangible property, depreciable personal property, or property sold through a foreign office or fixed place of business. Filing an amended tax return for 2012 The rules applying to sales of inventory are discussed below. Filing an amended tax return for 2012 For information on sales of the other types of property mentioned, see Internal Revenue Code section 865. Filing an amended tax return for 2012 Inventory. Filing an amended tax return for 2012   Your inventory is personal property that is stock in trade or that is held primarily for sale to customers in the ordinary course of your trade or business. Filing an amended tax return for 2012 The source of income from the sale of inventory depends on whether the inventory was purchased or produced. Filing an amended tax return for 2012 Purchased. Filing an amended tax return for 2012   Income from the sale of inventory that you purchased is sourced where you sell the property. Filing an amended tax return for 2012 Generally, this is where title to the property passes to the buyer. Filing an amended tax return for 2012 Produced. Filing an amended tax return for 2012   Income from the sale of inventory that you produced in a relevant possession and sold outside that possession (or vice versa) is sourced based on an allocation. Filing an amended tax return for 2012 For information on making the allocation, see Regulations section 1. Filing an amended tax return for 2012 863-3(f). Filing an amended tax return for 2012 Special Rules for Gains From Dispositions of Certain Property There are special rules for gains from dispositions of certain investment property (for example, stocks, bonds, debt instruments, diamonds, and gold) owned by a U. Filing an amended tax return for 2012 S. Filing an amended tax return for 2012 citizen or resident alien prior to becoming a bona fide resident of a possession. Filing an amended tax return for 2012 You are subject to these special rules if you meet both of the following conditions. Filing an amended tax return for 2012 For the tax year for which the source of the gain must be determined, you are a bona fide resident of the relevant possession. Filing an amended tax return for 2012 For any of the 10 years preceding that year, you were a citizen or resident alien of the United States (other than a bona fide resident of the relevant possession). Filing an amended tax return for 2012 If you meet these conditions, gains from the disposition of this property will not be treated as income from sources within the relevant possession for purposes of the Internal Revenue Code. Filing an amended tax return for 2012 Accordingly, bona fide residents of American Samoa and Puerto Rico, for example, may not exclude the gain on their U. Filing an amended tax return for 2012 S. Filing an amended tax return for 2012 tax return. Filing an amended tax return for 2012 (See chapter 3 for additional filing information. Filing an amended tax return for 2012 ) With respect to the CNMI, Guam, and the USVI, the gain from the disposition of this property will not meet the requirements for certain tax rules that may allow bona fide residents of those possessions to reduce or obtain a rebate of taxes on income from sources within the relevant possessions. Filing an amended tax return for 2012 These rules apply to dispositions after April 11, 2005. Filing an amended tax return for 2012 For details, see Regulations section 1. Filing an amended tax return for 2012 937-2(f)(1) and Examples 1 and 2 of section 1. Filing an amended tax return for 2012 937-2(k). Filing an amended tax return for 2012 Example 1. Filing an amended tax return for 2012 In 2007, Cheryl Jones, a U. Filing an amended tax return for 2012 S. Filing an amended tax return for 2012 citizen, lived in the United States and paid $1,000 for 100 shares of stock in the Rose Corporation, a U. Filing an amended tax return for 2012 S. Filing an amended tax return for 2012 corporation listed on the New York Stock Exchange. Filing an amended tax return for 2012 On March 1, 2010, she moved to Puerto Rico and changed her tax home to Puerto Rico on the same date. Filing an amended tax return for 2012 Cheryl satisfied the presence test in 2010 and, under the year-of-move exception, she was considered a bona fide resident of Puerto Rico for the rest of 2010. Filing an amended tax return for 2012 On March 1, 2010, the closing value of Cheryl's stock in the Rose Corporation was $2,000. Filing an amended tax return for 2012 On January 5, 2013, while still a bona fide resident of Puerto Rico, Cheryl sold all her Rose Corporation stock for $7,000. Filing an amended tax return for 2012 Under the earlier rules, none of Cheryl's $6,000 gain will be treated as income from sources within Puerto Rico. Filing an amended tax return for 2012 The source rules discussed in the preceding paragraphs supplement, and may apply in conjunction with, an existing special rule. Filing an amended tax return for 2012 This existing special rule applies if you are a U. Filing an amended tax return for 2012 S. Filing an amended tax return for 2012 citizen or resident alien who becomes a bona fide resident of American Samoa, the CNMI, or Guam, and who has gain from the disposition of certain U. Filing an amended tax return for 2012 S. Filing an amended tax return for 2012 assets during the 10-year period beginning when you became a bona fide resident. Filing an amended tax return for 2012 The gain is U. Filing an amended tax return for 2012 S. Filing an amended tax return for 2012 source income that generally is subject to U. Filing an amended tax return for 2012 S. Filing an amended tax return for 2012 tax if the property is either (1) located in the United States; (2) stock issued by a U. Filing an amended tax return for 2012 S. Filing an amended tax return for 2012 corporation or a debt obligation of a U. Filing an amended tax return for 2012 S. Filing an amended tax return for 2012 person or of the United States, a state (or political subdivision), or the District of Columbia; or (3) property that has a basis in whole or in part by reference to property described in (1) or (2). Filing an amended tax return for 2012 See chapter 3 for filing information. Filing an amended tax return for 2012 Special election. Filing an amended tax return for 2012   For dispositions after April 11, 2005, you can choose to treat the part of gain (or loss) attributable to the time you held the property while a bona fide resident of the relevant possession (the possession holding period) as gain (or loss) from sources within that possession. Filing an amended tax return for 2012 Make the election by reporting the gain attributable to the possession holding period on your income tax return for the year of disposition. Filing an amended tax return for 2012 This election overrides both of the special rules discussed earlier. Filing an amended tax return for 2012   There are two methods for figuring the gain for the possession holding period, one for marketable securities and another for other types of investment property. Filing an amended tax return for 2012 Marketable securities. Filing an amended tax return for 2012   Marketable securities are those actively traded on an established financial market, such as stock in a publicly held corporation. Filing an amended tax return for 2012 Under the special election, allocate the gain (or loss) by figuring the appreciation separately for your possession and U. Filing an amended tax return for 2012 S. Filing an amended tax return for 2012 holding periods. Filing an amended tax return for 2012   Your possession holding period begins on the first day you do not have a tax home outside the relevant possession. Filing an amended tax return for 2012 The gain (or loss) attributable to the possession holding period is the difference in fair market value of the security at the close of the market on the first and last days of this holding period. Filing an amended tax return for 2012 This is your gain (or loss) that is treated as being from sources within the relevant possession. Filing an amended tax return for 2012 If you were a bona fide resident of the relevant possession for more than one continuous period, combine the gains (or losses) from each possession holding period. Filing an amended tax return for 2012 Example 2. Filing an amended tax return for 2012 Assume the same facts as in Example 1, except that Cheryl makes the special election to allocate the gain between her U. Filing an amended tax return for 2012 S. Filing an amended tax return for 2012 and possession holding periods. Filing an amended tax return for 2012 Cheryl's possession holding period began March 1, 2010, the date her tax home changed to Puerto Rico. Filing an amended tax return for 2012 Therefore, the portion of gain attributable to her possession holding period is $5,000 ($7,000 sale price – $2,000 closing value on first day of the possession holding period). Filing an amended tax return for 2012 By reporting $5,000 of her $6,000 gain as Puerto Rico source income on her 2013 Puerto Rico tax return (and the remainder as non-Puerto Rico source income), Cheryl elects to treat that amount as Puerto Rico source income. Filing an amended tax return for 2012 Other personal property. Filing an amended tax return for 2012   For personal property other than marketable securities, use a time-based allocation. Filing an amended tax return for 2012 Figure the gain (or loss) attributable to the possession holding period by multiplying your total gain (or loss) by the following fraction. Filing an amended tax return for 2012      Number of days in the  possession holding period     Total number of days  in your holding period         The result is your gain (or loss) that is treated as being from sources within the relevant possession. Filing an amended tax return for 2012 Example 3. Filing an amended tax return for 2012 In addition to the stock in Rose Corporation, Cheryl acquired a 5% interest in the Alder Partnership on January 1, 2009. Filing an amended tax return for 2012 On March 1, 2010, when she established bona fide residency in Puerto Rico, her partnership interest was not considered a marketable security. Filing an amended tax return for 2012 On September 16, 2013, while still a bona fide resident of Puerto Rico, Cheryl sold her interest in Alder Partnership for a $100,000 gain. Filing an amended tax return for 2012 She had owned the interest for a total of 1,720 days. Filing an amended tax return for 2012 Cheryl's possession holding period (from March 1, 2010, through September 16, 2013) is 1,296 days. Filing an amended tax return for 2012 The portion of her gain attributable to Puerto Rico is $75,349 ($100,000 x (1,296 Puerto Rico days ÷ 1,720 total days)). Filing an amended tax return for 2012 By reporting $75,349 of her $100,000 gain as Puerto Rico source income on her 2013 Puerto Rico tax return (and the remainder as non-Puerto Rico source income), Cheryl elects to treat that amount as Puerto Rico source income. Filing an amended tax return for 2012 Scholarships, Fellowships, Grants, Prizes, and Awards The source of these types of income is generally the residence of the payer, regardless of who actually disburses the funds. Filing an amended tax return for 2012 Therefore, in order to be possession source income, the payer must be a resident of the relevant possession, such as an individual who is a bona fide resident or a corporation created or organized in that possession. Filing an amended tax return for 2012 These rules do not apply to amounts paid as salary or other compensation for services. Filing an amended tax return for 2012 See Compensation for Labor or Personal Services, earlier in this chapter, for the source rules that apply. Filing an amended tax return for 2012 Effectively Connected Income In limited circumstances, some kinds of income from sources outside the relevant possession must be treated as effectively connected with a trade or business in that possession. Filing an amended tax return for 2012 These circumstances are listed below. Filing an amended tax return for 2012 You have an office or other fixed place of business in the relevant possession to which the income can be attributed. Filing an amended tax return for 2012 That office or place of business is a material factor in producing the income. Filing an amended tax return for 2012 The income is produced in the ordinary course of the trade or business carried on through that office or other fixed place of business. Filing an amended tax return for 2012 An office or other fixed place of business is a material factor if it significantly contributes to, and is an essential economic element in, the earning of the income. Filing an amended tax return for 2012 The three kinds of income from sources outside the relevant possession to which these rules apply are the following. Filing an amended tax return for 2012 Rents and royalties for the use of, or for the privilege of using, intangible personal property located outside the relevant possession or from any interest in such property. Filing an amended tax return for 2012 Included are rents or royalties for the use of, or for the privilege of using, outside the relevant possession, patents, copyrights, secret processes and formulas, goodwill, trademarks, trade brands, franchises, and similar properties if the rents or royalties are from the active conduct of a trade or business in the relevant possession. Filing an amended tax return for 2012 Dividends or interest from the active conduct of a banking, financing, or similar business in the relevant possession. Filing an amended tax return for 2012 Income, gain, or loss from the sale or exchange outside the relevant possession, through the office or other fixed place of business in the relevant possession, of: Stock in trade, Property that would be included in inventory if on hand at the end of the tax year, or Property held primarily for sale to customers in the ordinary course of business. Filing an amended tax return for 2012 Item (3) will not apply if you sold the property for use, consumption, or disposition outside the relevant possession and an office or other fixed place of business in a foreign country was a material factor in the sale. Filing an amended tax return for 2012 Example. Filing an amended tax return for 2012 Marcy Jackson is a bona fide resident of American Samoa. Filing an amended tax return for 2012 Her business, which she conducts from an office in American Samoa, is developing and selling specialized computer software. Filing an amended tax return for 2012 A software purchaser will frequently pay Marcy an additional amount to install the software on the purchaser's operating system and to ensure that the software is functioning properly. Filing an amended tax return for 2012 Marcy installs the software at the purchaser's place of business, which may be in American Samoa, in the United States, or in another country. Filing an amended tax return for 2012 The income from selling the software is effectively connected with the conduct of Marcy's business in American Samoa, even though the product's destination may be outside the possession. Filing an amended tax return for 2012 However, the compensation she receives for installing the software (personal services) outside of American Samoa is not effectively connected with the conduct of her business in the possession—the income is sourced where she performs the services. Filing an amended tax return for 2012 Prev  Up  Next   Home   More Online Publications
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Are My Social Security or Railroad Retirement Tier I Benefits Taxable?

This application is not designed to address benefits received on behalf of a dependent as they are not taxable to you.This application does not address citizens residing in a foreign country that are receiving benefits.See Publication 54, Tax Guide for U.S. Citizens and Resident Aliens Abroad.

Information You Will Need:

  • Basic information to help you determine you gross income
  • Forms SSA-1099 and/or RRB-1099

Estimated Completion Time: 9 minutes. However: 5 minutes of inactivity will end the interview and you will be forced to start over.

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The Filing An Amended Tax Return For 2012

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