File your Taxes for Free!
  • Get your maximum refund*
  • 100% accurate calculations guaranteed*

TurboTax Federal Free Edition - File Taxes Online

Don't let filing your taxes get you down! We'll help make it as easy as possible. With e-file and direct deposit, there's no faster way to get your refund!

Approved TurboTax Affiliate Site. TurboTax and TurboTax Online, among others, are registered trademarks and/or service marks of Intuit Inc. in the United States and other countries. Other parties' trademarks or service marks are the property of the respective owners.


© 2012 - 2018 All rights reserved.

This is an Approved TurboTax Affiliate site. TurboTax and TurboTax Online, among other are registered trademarks and/or service marks of Intuit, Inc. in the United States and other countries. Other parties' trademarks or service marks are the property of the respective owners.
When discussing "Free e-file", note that state e-file is an additional fee. E-file fees do not apply to New York state returns. Prices are subject to change without notice. E-file and get your refund faster
*If you pay an IRS or state penalty or interest because of a TurboTax calculations error, we'll pay you the penalty and interest.
*Maximum Refund Guarantee - or Your Money Back: If you get a larger refund or smaller tax due from another tax preparation method, we'll refund the applicable TurboTax federal and/or state purchase price paid. TurboTax Federal Free Edition customers are entitled to payment of $14.99 and a refund of your state purchase price paid. Claims must be submitted within sixty (60) days of your TurboTax filing date and no later than 6/15/14. E-file, Audit Defense, Professional Review, Refund Transfer and technical support fees are excluded. This guarantee cannot be combined with the TurboTax Satisfaction (Easy) Guarantee. *We're so confident your return will be done right, we guarantee it. Accurate calculations guaranteed. If you pay an IRS or state penalty or interest because of a TurboTax calculations error, we'll pay you the penalty and interest.
https://turbotax.intuit.com/corp/guarantees.jsp

Free 1040x Software

2011 Taxes OnlineTurbotax Deluxe Federal E File State 2011 For Pc DownloadE-file State Taxes OnlyFile 2011 Taxes2008 Tax Forms 10401040 NrHow Do I File My 2011 Taxes Online1040 Ez Turbo Tax1040 EzDo You Need To File A Tax Return In 2014H&r Block Free State File CouponH&r Block LoginHow Can I File My State Taxes Online For FreeWhere To File 2012 Federal Tax ReturnFree File Tax ExtensionHow To File A 1040ez Tax Form1040 Ez Form 2010E File State Taxes FreeHow To File 2010 Taxes In 20131040ez 2010Do Taxes Online 2010File State Taxes Online FreeForm 1040 EzState Income Tax By StateFree H&r Block TaxesAarp Tax Aide LocationsHow Can I File My 2011 Taxes For FreeAmended Tax ReturnsFree TaxcutFree Taxes For Students2011 Taxes FormsFile Free 1040ezAmending Tax ReturnsFiling 2010 Taxes OnlineFree Military Tax FilingHow To File My 2012 Tax Return2011 Income Tax Forms IndividualHow To File State Taxes OnlyH&block ComState Income Tax Number

Free 1040x Software

Free 1040x software 5. Free 1040x software   How To Get Tax Help Table of Contents Whether it's help with a tax issue, preparing your tax return or a need for a free publication or form, get the help you need the way you want it: online, use a smart phone, call or walk in to an IRS office or volunteer site near you. Free 1040x software Free help with your tax return. Free 1040x software   You can get free help preparing your return nationwide from IRS-certified volunteers. Free 1040x software The Volunteer Income Tax Assistance (VITA) program helps low-to-moderate income, elderly, people with disabilities, and limited English proficient taxpayers. Free 1040x software The Tax Counseling for the Elderly (TCE) program helps taxpayers age 60 and older with their tax returns. Free 1040x software 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. Free 1040x software In addition, some VITA and TCE sites provide taxpayers the opportunity to prepare their own return with help from an IRS-certified volunteer. Free 1040x software To find the nearest VITA or TCE site, you can use the VITA Locator Tool on IRS. Free 1040x software gov, download the IRS2Go app, or call 1-800-906-9887. Free 1040x software   As part of the TCE program, AARP offers the Tax-Aide counseling program. Free 1040x software To find the nearest AARP Tax-Aide site, visit AARP's website at www. Free 1040x software aarp. Free 1040x software org/money/taxaide or call 1-888-227-7669. Free 1040x software For more information on these programs, go to IRS. Free 1040x software gov and enter “VITA” in the search box. Free 1040x software Internet. Free 1040x software    IRS. Free 1040x software gov and IRS2Go are ready when you are —24 hours a day, 7 days a week. Free 1040x software Download the free IRS2Go app from the iTunes app store or from Google Play. Free 1040x software Use it to check your refund status, order transcripts of your tax returns or tax account, watch the IRS YouTube channel, get IRS news as soon as it's released to the public, subscribe to filing season updates or daily tax tips, and follow the IRS Twitter news feed, @IRSnews, to get the latest federal tax news, including information about tax law changes and important IRS programs. Free 1040x software Check the status of your 2013 refund with the Where's My Refund? application on IRS. Free 1040x software gov or download the IRS2Go app and select the Refund Status option. Free 1040x software The IRS issues more than 9 out of 10 refunds in less than 21 days. Free 1040x software Using these applications, you can start checking on the status of your return within 24 hours after we receive your e-filed return or 4 weeks after you mail a paper return. Free 1040x software You will also be given a personalized refund date as soon as the IRS processes your tax return and approves your refund. Free 1040x software The IRS updates Where's My Refund? every 24 hours, usually overnight, so you only need to check once a day. Free 1040x software Use the Interactive Tax Assistant (ITA) to research your tax questions. Free 1040x software No need to wait on the phone or stand in line. Free 1040x software The ITA is available 24 hours a day, 7 days a week, and provides you with a variety of tax information related to general filing topics, deductions, credits, and income. Free 1040x software When you reach the response screen, you can print the entire interview and the final response for your records. Free 1040x software New subject areas are added on a regular basis. Free 1040x software  Answers not provided through ITA may be found in Tax Trails, one of the Tax Topics on IRS. Free 1040x software gov which contain general individual and business tax information or by searching the IRS Tax Map, which includes an international subject index. Free 1040x software You can use the IRS Tax Map, to search publications and instructions by topic or keyword. Free 1040x software The IRS Tax Map integrates forms and publications into one research tool and provides single-point access to tax law information by subject. Free 1040x software When the user searches the IRS Tax Map, they will be provided with links to related content in existing IRS publications, forms and instructions, questions and answers, and Tax Topics. Free 1040x software Coming this filing season, you can immediately view and print for free all 5 types of individual federal tax transcripts (tax returns, tax account, record of account, wage and income statement, and certification of non-filing) using Get Transcript. Free 1040x software You can also ask the IRS to mail a return or an account transcript to you. Free 1040x software Only the mail option is available by choosing the Tax Records option on the IRS2Go app by selecting Mail Transcript on IRS. Free 1040x software gov or by calling 1-800-908-9946. Free 1040x software Tax return and tax account transcripts are generally available for the current year and the past three years. Free 1040x software Determine if you are eligible for the EITC and estimate the amount of the credit with the Earned Income Tax Credit (EITC) Assistant. Free 1040x software Visit Understanding Your IRS Notice or Letter to get answers to questions about a notice or letter you received from the IRS. Free 1040x software If you received the First Time Homebuyer Credit, you can use the First Time Homebuyer Credit Account Look-up tool for information on your repayments and account balance. Free 1040x software Check the status of your amended return using Where's My Amended Return? Go to IRS. Free 1040x software gov and enter Where's My Amended Return? in the search box. Free 1040x software You can generally expect your amended return to be processed up to 12 weeks from the date we receive it. Free 1040x software It can take up to 3 weeks from the date you mailed it to show up in our system. Free 1040x software Make a payment using one of several safe and convenient electronic payment options available on IRS. Free 1040x software gov. Free 1040x software Select the Payment tab on the front page of IRS. Free 1040x software gov for more information. Free 1040x software Determine if you are eligible and apply for an online payment agreement, if you owe more tax than you can pay today. Free 1040x software Figure your income tax withholding with the IRS Withholding Calculator on IRS. Free 1040x software gov. Free 1040x software Use it if you've had too much or too little withheld, your personal situation has changed, you're starting a new job or you just want to see if you're having the right amount withheld. Free 1040x software Determine if you might be subject to the Alternative Minimum Tax by using the Alternative Minimum Tax Assistant on IRS. Free 1040x software gov. Free 1040x software Request an Electronic Filing PIN by going to IRS. Free 1040x software gov and entering Electronic Filing PIN in the search box. Free 1040x software Download forms, instructions and publications, including accessible versions for people with disabilities. Free 1040x software Locate the nearest Taxpayer Assistance Center (TAC) using the Office Locator tool on IRS. Free 1040x software gov, or choose the Contact Us option on the IRS2Go app and search Local Offices. Free 1040x software An employee can answer questions about your tax account or help you set up a payment plan. Free 1040x software Before you visit, check the Office Locator on IRS. Free 1040x software gov, or Local Offices under Contact Us on IRS2Go to confirm the address, phone number, days and hours of operation, and the services provided. Free 1040x software If you have a special need, such as a disability, you can request an appointment. Free 1040x software Call the local number listed in the Office Locator, or look in the phone book under United States Government, Internal Revenue Service. Free 1040x software Apply for an Employer Identification Number (EIN). Free 1040x software Go to IRS. Free 1040x software gov and enter Apply for an EIN in the search box. Free 1040x software Read the Internal Revenue Code, regulations, or other official guidance. Free 1040x software Read Internal Revenue Bulletins. Free 1040x software Sign up to receive local and national tax news and more by email. Free 1040x software Just click on “subscriptions” above the search box on IRS. Free 1040x software gov and choose from a variety of options. Free 1040x software Phone. Free 1040x software   You can call the IRS, or you can carry it in your pocket with the IRS2Go app on your smart phone or tablet. Free 1040x software Download the free IRS2Go app from the iTunes app store or from Google Play. Free 1040x software Call to locate the nearest volunteer help site, 1-800-906-9887 or you can use the VITA Locator Tool on IRS. Free 1040x software gov, or download the IRS2Go app. Free 1040x software Low-to-moderate income, elderly, people with disabilities, and limited English proficient taxpayers can get free help with their tax return from the nationwide Volunteer Income Tax Assistance (VITA) program. Free 1040x software The Tax Counseling for the Elderly (TCE) program helps taxpayers age 60 and older with their tax returns. Free 1040x software Most VITA and TCE sites offer free electronic filing. Free 1040x software Some VITA and TCE sites provide IRS-certified volunteers who can help prepare your tax return. Free 1040x software Through the TCE program, AARP offers the Tax-Aide counseling program; call 1-888-227-7669 to find the nearest Tax-Aide location. Free 1040x software Call the automated Where's My Refund? information hotline to check the status of your 2013 refund 24 hours a day, 7 days a week at 1-800-829-1954. Free 1040x software If you e-file, you can start checking on the status of your return within 24 hours after the IRS receives your tax return or 4 weeks after you've mailed a paper return. Free 1040x software The IRS issues more than 9 out of 10 refunds in less than 21 days. Free 1040x software Where's My Refund? will give you a personalized refund date as soon as the IRS processes your tax return and approves your refund. Free 1040x software Before you call this automated hotline, have your 2013 tax return handy so you can enter your social security number, your filing status, and the exact whole dollar amount of your refund. Free 1040x software The IRS updates Where's My Refund? every 24 hours, usually overnight, so you only need to check once a day. Free 1040x software Note, the above information is for our automated hotline. Free 1040x software Our live phone and walk-in assistors can research the status of your refund only if it's been 21 days or more since you filed electronically or more than 6 weeks since you mailed your paper return. Free 1040x software Call the Amended Return Hotline, 1-866-464-2050, to check the status of your amended return. Free 1040x software You can generally expect your amended return to be processed up to 12 weeks from the date we receive it. Free 1040x software It can take up to 3 weeks from the date you mailed it to show up in our system. Free 1040x software Call 1-800-TAX-FORM (1-800-829-3676) to order current-year forms, instructions, publications, and prior-year forms and instructions (limited to 5 years). Free 1040x software You should receive your order within 10 business days. Free 1040x software Call TeleTax, 1-800-829-4477, to listen to pre-recorded messages covering general and business tax information. Free 1040x software If, between January and April 15, you still have questions about the Form 1040, 1040A, or 1040EZ (like filing requirements, dependents, credits, Schedule D, pensions and IRAs or self-employment taxes), call 1-800-829-1040. Free 1040x software Call using TTY/TDD equipment, 1-800-829-4059 to ask tax questions or order forms and publications. Free 1040x software The TTY/TDD telephone number is for people who are deaf, hard of hearing, or have a speech disability. Free 1040x software These individuals can also contact the IRS through relay services such as the Federal Relay Service. Free 1040x software Walk-in. Free 1040x software   You can find a selection of forms, publications and services — in-person. Free 1040x software Products. Free 1040x software You can walk in to some post offices, libraries, and IRS offices to pick up certain forms, instructions, and publications. Free 1040x software Some IRS offices, libraries, and city and county government offices have a collection of products available to photocopy from reproducible proofs. Free 1040x software Services. Free 1040x software You can walk in to your local TAC for face-to-face tax help. Free 1040x software An employee can answer questions about your tax account or help you set up a payment plan. Free 1040x software Before visiting, use the Office Locator tool on IRS. Free 1040x software gov, or choose the Contact Us option on the IRS2Go app and search Local Offices for days and hours of operation, and services provided. Free 1040x software Mail. Free 1040x software   You can send your order for forms, instructions, and publications to the address below. Free 1040x software You should receive a response within 10 business days after your request is received. Free 1040x software Internal Revenue Service 1201 N. Free 1040x software Mitsubishi Motorway Bloomington, IL 61705-6613   The Taxpayer Advocate Service Is Here to Help You. Free 1040x software The Taxpayer Advocate Service (TAS) is your voice at the IRS. Free 1040x software Our job is to ensure that every taxpayer is treated fairly and that you know and understand your rights. Free 1040x software   What can TAS do for you? We can offer you free help with IRS problems that you can't resolve on your own. Free 1040x software We know this process can be confusing, but the worst thing you can do is nothing at all! TAS can help if you can't resolve your tax problem and: Your problem is causing financial difficulties for you, your family, or your business. Free 1040x software You face (or your business is facing) an immediate threat of adverse action. Free 1040x software You've tried repeatedly to contact the IRS but no one has responded, or the IRS hasn't responded by the date promised. Free 1040x software   If you qualify for our help, you'll be assigned to one advocate who'll be with you at every turn and will do everything possible to resolve your problem. Free 1040x software Here's why we can help: TAS is an independent organization within the IRS. Free 1040x software Our advocates know how to work with the IRS. Free 1040x software Our services are free and tailored to meet your needs. Free 1040x software We have offices in every state, the District of Columbia, and Puerto Rico. Free 1040x software   How can you reach us? If you think TAS can help you, call your local advocate, whose number is in your local directory and at Taxpayer Advocate, or call us toll-free at 1-877-777-4778. Free 1040x software   How else does TAS help taxpayers?  TAS also works to resolve large-scale, systemic problems that affect many taxpayers. Free 1040x software If you know of one of these broad issues, please report it to us through our Systemic Advocacy Management System. Free 1040x software Prev  Up  Next   Home   More Online Publications
Español

Better Business Bureaus (BBBs) are nonprofit organizations that encourage honest advertising and selling practices and are supported primarily by local businesses. They offer a variety of consumer services, including consumer education materials; business reports, particularly unanswered or unsettled complaints or other problems; mediation and arbitration services; and information about charities and other organizations that are seeking public donations. They also provide ratings (A, B, C, D, or F) of local companies to express the BBB's confidence that the company operates in a trustworthy manner and demonstrates a willingness to resolve customer concerns.

Alexandria, LA

Website: Better Business Bureau

Address: Better Business Bureau
5220-C Rue Verdun
Alexandria, LA 71303

Phone Number: 318-473-4494

Baton Rouge, LA

Website: Better Business Bureau

Email: info@batonrouge.bbb.org

Address: Better Business Bureau
748 Main St.
Baton Rouge, LA 70802-5526

Phone Number: 225-346-5222

Houma, LA

Website: Better Business Bureau

Address: Better Business Bureau
801 Barrow St., Suite 400
Houma, LA 70360

Phone Number: 985-868-3456

Lafayette, LA

Website: Better Business Bureau

Email: info@acadiana.bbb.org

Address: Better Business Bureau
4007 W. Congress St., Suite B
Lafayette, LA 70506

Phone Number: 337-981-3497

Lake Charles, LA

Website: Better Business Bureau

Email: swlabbb@suddenlinkmail.com

Address: Better Business Bureau
2309 E. Prien Lake Rd.
Lake Charles, LA 70601

Phone Number: 337-478-6253

Monroe, LA

Website: Better Business Bureau

Email: info@bbbnela.org

Address: Better Business Bureau
1900 N. 18th St., Suite 411
Monroe, LA 71201

Phone Number: 318-387-4600

Toll-free: 1-800-960-7756

New Orleans, LA

Website: Better Business Bureau

Address: Better Business Bureau
710 Baronne St., Suite C
New Orleans, LA 70113

Phone Number: 504-581-6222

Shreveport, LA

Website: Better Business Bureau

Email: operations@shreveport.bbb.org

Address: Better Business Bureau
2006 E. 70th St.
Shreveport, LA 71105

Phone Number: 318-797-1330

The Free 1040x Software

Free 1040x software 4. Free 1040x software   Underpayment Penalty for 2013 Table of Contents Introduction Topics - This chapter discusses: Useful Items - You may want to see: General RuleFarmers and fishermen. Free 1040x software Higher income taxpayers. Free 1040x software Minimum required for higher income taxpayers. Free 1040x software Estate or trust payments of estimated tax. Free 1040x software Lowering or eliminating the penalty. Free 1040x software ExceptionsLess Than $1,000 Due No Tax Liability Last Year Figuring Your Required Annual Payment (Part I) Short Method for Figuring the Penalty (Part III) Regular Method for Figuring the Penalty (Part IV)Figuring Your Underpayment (Part IV, Section A) Worksheet for Form 2210, Part IV, Section B—Figuring the Penalty Annualized Income Installment Method (Schedule AI) Farmers and Fishermen Waiver of PenaltyFarmers and fishermen. Free 1040x software Introduction If you did not pay enough tax, either through withholding or by making timely estimated tax payments, you will have underpaid your estimated tax and may have to pay a penalty. Free 1040x software You may understand this chapter better if you can refer to a copy of your latest federal income tax return. Free 1040x software No penalty. Free 1040x software   Generally, you will not have to pay a penalty for 2013 if any of the following apply. Free 1040x software The total of your withholding and timely estimated tax payments was at least as much as your 2012 tax. Free 1040x software (See Special rules for certain individuals for higher income taxpayers and farmers and fishermen. Free 1040x software ) The tax balance due on your 2013 return is no more than 10% of your total 2013 tax, and you paid all required estimated tax payments on time. Free 1040x software Your total tax for 2013 (defined later) minus your withholding is less than $1,000. Free 1040x software You did not have a tax liability for 2012. Free 1040x software You did not have any withholding taxes and your current year tax (less any household employment taxes) is less than $1,000. Free 1040x software IRS can figure the penalty for you. Free 1040x software   If you think you owe the penalty, but you do not want to figure it yourself when you file your tax return, you may not have to. Free 1040x software Generally, the IRS will figure the penalty for you and send you a bill. Free 1040x software   You only need to figure your penalty in the following three situations. Free 1040x software You are requesting a waiver of part, but not all, of the penalty. Free 1040x software You are using the annualized income installment method to figure the penalty. Free 1040x software You are treating the federal income tax withheld from your income as paid on the dates actually withheld. Free 1040x software However, if these situations do not apply to you, and you think you can lower or eliminate your penalty, complete Form 2210 or Form 2210-F and attach it to your return. Free 1040x software See Form 2210 , later. Free 1040x software Topics - This chapter discusses: The general rule for the underpayment penalty, Special rules for certain individuals, Exceptions to the underpayment penalty, How to figure your underpayment and the amount of your penalty on Form 2210, and How to ask the IRS to waive the penalty. Free 1040x software Useful Items - You may want to see: Form (and Instructions) 2210 Underpayment of Estimated Tax by Individuals, Estates, and Trusts 2210-F Underpayment of Estimated Tax by Farmers and Fishermen See chapter 5 for information about getting these forms. Free 1040x software General Rule In general, you may owe a penalty for 2013 if the total of your withholding and timely estimated tax payments did not equal at least the smaller of: 90% of your 2013 tax, or 100% of your 2012 tax. Free 1040x software (Your 2012 tax return must cover a 12-month period. Free 1040x software ) Your 2013 tax, for this purpose, is defined under Total tax for 2013 , later. Free 1040x software Special rules for certain individuals. Free 1040x software   There are special rules for farmers and fishermen and certain higher income taxpayers. Free 1040x software Farmers and fishermen. Free 1040x software   If at least two-thirds of your gross income for 2012 or 2013 is from farming or fishing, substitute  662/3% for 90% in (1) above. Free 1040x software   See Farmers and Fishermen , later. Free 1040x software Higher income taxpayers. Free 1040x software   If your AGI for 2012 was more than $150,000 ($75,000 if your 2013 filing status is married filing a separate return), substitute 110% for 100% in (2) under General Rule . Free 1040x software This rule does not apply to farmers or fishermen. Free 1040x software   For 2012, AGI is the amount shown on Form 1040, line 37; Form 1040A, line 21; and Form 1040EZ, line 4. Free 1040x software Penalty figured separately for each period. Free 1040x software   Because the penalty is figured separately for each payment period, you may owe a penalty for an earlier payment period even if you later paid enough to make up the underpayment. Free 1040x software This is true even if you are due a refund when you file your income tax return. Free 1040x software Example. Free 1040x software You did not make estimated tax payments for 2013 because you thought you had enough tax withheld from your wages. Free 1040x software Early in January 2014, you made an estimate of your total 2013 tax. Free 1040x software Then you realized that your withholding was $2,000 less than the amount needed to avoid a penalty for underpayment of estimated tax. Free 1040x software On January 10, you made an estimated tax payment of $3,000, which is the difference between your withholding and your estimate of your total tax. Free 1040x software Your final return shows your total tax to be $50 less than your estimate, so you are due a refund. Free 1040x software You do not owe a penalty for your payment due January 15, 2014. Free 1040x software However, you may owe a penalty through January 10, 2014, the day you made the $3,000 payment, for your underpayments for the earlier payment periods. Free 1040x software Minimum required each period. Free 1040x software   You will owe a penalty for any 2013 payment period for which your estimated tax payment plus your withholding for the period and overpayments applied from previous periods was less than the smaller of: 22. Free 1040x software 5% of your 2013 tax, or 25% of your 2012 tax. Free 1040x software (Your 2012 tax return must cover a 12-month period. Free 1040x software ) Minimum required for higher income taxpayers. Free 1040x software   If you are subject to the rule for higher income taxpayers, discussed above, substitute 27. Free 1040x software 5% for 25% in (2) under General Rule . Free 1040x software When penalty is charged. Free 1040x software   If you miss a payment or you paid less than the minimum required in a period, you may be charged an underpayment penalty from the date the amount was due to the date the payment is made. Free 1040x software If a payment is mailed, the date of the U. Free 1040x software S. Free 1040x software postmark is considered the date of payment. Free 1040x software   If a payment is made electronically, the date the payment is shown on your payment account (checking, savings, etc. Free 1040x software ) is considered to be the date of payment. Free 1040x software Estate or trust payments of estimated tax. Free 1040x software   If you have estimated taxes credited to you from an estate or trust (Schedule K-1 (Form 1041)), treat the payment as made by you on January 15, 2014. Free 1040x software Amended returns. Free 1040x software    If you file an amended return by the due date of your original return, use the tax shown on your amended return to figure your required estimated tax payments. Free 1040x software If you file an amended return after the due date of the original return, use the tax shown on the original return. Free 1040x software   However, if you and your spouse file a joint return after the due date to replace separate returns you originally filed by the due date, use the tax shown on the joint return to figure your required estimated tax payments. Free 1040x software This rule applies only if both original separate returns were filed on time. Free 1040x software 2012 separate returns and 2013 joint return. Free 1040x software    If you file a joint return with your spouse for 2013, but you filed separate returns for 2012, your 2012 tax is the total of the tax shown on your separate returns. Free 1040x software You filed a separate return if you filed as single, head of household, or married filing separately. Free 1040x software 2012 joint return and 2013 separate returns. Free 1040x software    If you file a separate return for 2013, but you filed a joint return with your spouse for 2012, your 2012 tax is your share of the tax on the joint return. Free 1040x software You are filing a separate return if you file as single, head of household, or married filing separately. Free 1040x software   To figure your share of the taxes on a joint return, first figure the tax both you and your spouse would have paid had you filed separate returns for 2012 using the same filing status as for 2013. Free 1040x software Then multiply the tax on the joint return by the following fraction. Free 1040x software   The tax you would have paid had you filed a separate return   The total tax you and your spouse would have paid had you filed separate returns Example. Free 1040x software Lisa and Paul filed a joint return for 2012 showing taxable income of $49,000 and a tax of $6,484. Free 1040x software Of the $49,000 taxable income, $41,000 was Lisa's and the rest was Paul's. Free 1040x software For 2013, they file married filing separately. Free 1040x software Lisa figures her share of the tax on the 2012 joint return as follows. Free 1040x software 2012 tax on $41,000 based on a separate return $ 6,286 2012 tax on $8,000 based on a  separate return 803 Total $ 7,089 Lisa's percentage of total tax  ($6,286 ÷ $ 7,089) 88. Free 1040x software 67% Lisa's part of tax on joint return ($6,484 × 88. Free 1040x software 67%) $ 5,749 Form 2210. Free 1040x software   In most cases, you do not need to file Form 2210. Free 1040x software The IRS will figure the penalty for you and send you a bill. Free 1040x software If you want us to figure the penalty for you, leave the penalty line on your return blank. Free 1040x software Do not file Form 2210. Free 1040x software   To determine if you should file Form 2210, see Part II of Form 2210. Free 1040x software If you decide to figure your penalty, complete Part I, Part II, and either Part III or Part IV of the form and the Penalty Worksheet in the Instructions for Form 2210. Free 1040x software If you use Form 2210, you cannot file Form 1040EZ. Free 1040x software   On Form 1040, enter the amount of your penalty on line 77. Free 1040x software If you owe tax on line 76, add the penalty to your tax due and show your total payment on line 76. Free 1040x software If you are due a refund, subtract the penalty from the overpayment and enter the result on line 73. Free 1040x software   On Form 1040A, enter the amount of your penalty on line 46. Free 1040x software If you owe tax on line 45, add the penalty to your tax due and show your total payment on line 45. Free 1040x software If you are due a refund, subtract the penalty from the overpayment and enter the result on line 42. Free 1040x software Lowering or eliminating the penalty. Free 1040x software    You may be able to lower or eliminate your penalty if you file Form 2210. Free 1040x software You must file Form 2210 with your return if any of the following applies. Free 1040x software You request a waiver. Free 1040x software See Waiver of Penalty , later. Free 1040x software You use the annualized income installment method. Free 1040x software See the explanation of this method under Annualized Income Installment Method (Schedule AI) . Free 1040x software You use your actual withholding for each payment period for estimated tax purposes. Free 1040x software See Actual withholding method under Figuring Your Underpayment (Part IV, Section A). Free 1040x software You base any of your required installments on the tax shown on your 2012 return and you filed or are filing a joint return for either 2012 or 2013, but not for both years. Free 1040x software Exceptions Generally, you do not have to pay an underpayment penalty if either: Your total tax is less than $1,000, or You had no tax liability last year. Free 1040x software Less Than $1,000 Due You do not owe a penalty if the total tax shown on your return minus the amount you paid through withholding (including excess social security and tier 1 railroad retirement (RRTA) tax withholding) is less than $1,000. Free 1040x software Total tax for 2013. Free 1040x software   For 2013, your total tax on Form 1040 is the amount on line 61 reduced by the following. Free 1040x software    Unreported social security and Medicare tax or RRTA tax from Forms 4137 or 8919 (line 57). Free 1040x software Any tax included on line 58 for excess contributions to IRAs, Archer MSAs, Coverdell education savings accounts, and health savings accounts, or any tax on excess accumulations in qualified retirement plans. Free 1040x software The following write-ins on line 60: Uncollected social security and Medicare tax or RRTA tax on tips or group-term life insurance, Tax on excess golden parachute payments, Excise tax on insider stock compensation from an expatriated corporation, Look-back interest due under section 167(g), Look-back interest due under section 460(b), Recapture of federal mortgage subsidy, and Additional tax on advance payments of health coverage tax credit when not eligible. Free 1040x software Any refundable credit amounts listed on lines 64a, 65, 66, 70, and any credit from Form 8885 included on line 71. Free 1040x software   If you filed Form 1040A, your 2013 total tax is the amount on line 35 reduced by any refundable credits on lines 38a, 39, and 40. Free 1040x software   If you filed Form 1040EZ, your 2013 total tax is the amount on line 10 reduced by the amount on line 8a. Free 1040x software Note. Free 1040x software When figuring the amount on line 60, include household employment taxes only if you had federal income tax withheld from your income or you would owe the penalty even if you did not include those taxes. Free 1040x software Paid through withholding. Free 1040x software    For 2013, the amount you paid through withholding on Form 1040 is the amount on line 62 plus any excess social security or tier 1 RRTA tax withholding on line 69. Free 1040x software Add to that any write-in amount on line 72 identified as “Form 8689. Free 1040x software ” On Form 1040A, the amount you paid through withholding is the amount on line 36 plus any excess social security or tier 1 RRTA tax withholding included on line 41. Free 1040x software On Form 1040EZ, it is the amount on line 7. Free 1040x software No Tax Liability Last Year You do not owe a penalty if you had no tax liability last year and you were a U. Free 1040x software S. Free 1040x software citizen or resident for the whole year. Free 1040x software For this rule to apply, your tax year must have included all 12 months of the year. Free 1040x software You had no tax liability for 2012 if your total tax was zero or you were not required to file an income tax return. Free 1040x software Example. Free 1040x software Ray, who is single and 22 years old, was unemployed for a few months during 2012. Free 1040x software He earned $6,700 in wages before he was laid off, and he received $1,400 in unemployment compensation afterwards. Free 1040x software He had no other income. Free 1040x software Even though he had gross income of $8,100, he did not have to pay income tax because his gross income was less than the filing requirement for a single person under age 65 ($9,750 for 2012). Free 1040x software He filed a return only to have his withheld income tax refunded to him. Free 1040x software In 2013, Ray began regular work as an independent contractor. Free 1040x software Ray made no estimated tax payments in 2013. Free 1040x software Even though he did owe tax at the end of the year, Ray does not owe the underpayment penalty for 2013 because he had no tax liability in 2012. Free 1040x software Total tax for 2012. Free 1040x software   For 2012, your total tax on Form 1040 is the amount on line 61 reduced by the following. Free 1040x software    Unreported social security and Medicare tax or RRTA tax from Forms 4137 or 8919 (line 57). Free 1040x software Any tax included on line 58 for excess contributions to IRAs, Archer MSAs, Coverdell education savings accounts, and health savings accounts, or any tax on excess accumulations in qualified retirement plans. Free 1040x software The following write-ins on line 60: Uncollected social security and Medicare tax or RRTA tax on tips or group-term life insurance, Tax on excess golden parachute payments, Excise tax on insider stock compensation from an expatriated corporation, Look-back interest due under section 167(g), Look-back interest due under section 460(b), Recapture of federal mortgage subsidy, and Additional tax on advance payments of health coverage tax credit when not eligible. Free 1040x software Any refundable credit amounts listed on lines 64a, 65, 66, 70, and credits from Forms 8801 (line 27 only), and 8885 included on line 71. Free 1040x software   If you filed Form 1040A, your 2012 total tax is the amount on line 35 reduced by any refundable credits on lines 38a, 39, and 40. Free 1040x software   If you filed Form 1040EZ, your 2012 total tax is the amount on line 11 reduced by the amount on line 8a. Free 1040x software Figuring Your Required Annual Payment (Part I) Figure your required annual payment in Part I of Form 2210, following the line-by-line instructions. Free 1040x software If you rounded the entries on your tax return to whole dollars, you can round on Form 2210. Free 1040x software Example. Free 1040x software The tax on Lori Lane's 2012 return was $12,400. Free 1040x software Her AGI was not more than $150,000 for either 2012 or 2013. Free 1040x software The tax on her 2013 return (Form 1040, line 55) is $13,044. Free 1040x software Line 56 (self-employment tax) is $8,902. Free 1040x software Her 2013 total tax is $21,946. Free 1040x software For 2013, Lori had $1,600 income tax withheld and made four equal estimated tax payments ($1,000 each). Free 1040x software 90% of her 2013 tax is $19,751. Free 1040x software Because she paid less than her 2012 tax ($12,400) and less than 90% of her 2013 tax ($19,751), and does not meet an exception, Lori knows that she owes a penalty for underpayment of estimated tax. Free 1040x software The IRS will figure the penalty for Lori, but she decides to figure it herself on Form 2210 and pay it with her taxes when she files her tax return. Free 1040x software Lori's required annual payment is $12,400 (100% of 2012 tax) because that is smaller than 90% of her 2013 tax. Free 1040x software Different 2012 filing status. Free 1040x software    If you file a separate return for 2013, but you filed a joint return with your spouse for 2012, see 2012 joint return and 2013 separate returns , earlier, to figure the amount to enter as your 2012 tax on line 8 of Form 2210. Free 1040x software Short Method for Figuring the Penalty (Part III) You may be able to use the short method in Part III of Form 2210 to figure your penalty for underpayment of estimated tax. Free 1040x software If you qualify to use this method, it will result in the same penalty amount as the regular method. Free 1040x software However, either the annualized income installment method or the actual withholding method, explained later, may result in a smaller penalty. Free 1040x software You can use the short method only if you meet one of the following requirements. Free 1040x software You made no estimated tax payments for 2013 (it does not matter whether you had income tax withholding). Free 1040x software You paid the same amount of estimated tax on each of the four payment due dates. Free 1040x software If you do not meet either requirement, figure your penalty using the regular method in Part IV of Form 2210 and the Penalty Worksheet in the instructions. Free 1040x software Note. Free 1040x software If any payment was made before the due date, you can use the short method, but the penalty may be less if you use the regular method. Free 1040x software However, if the payment was only a few days early, the difference is likely to be small. Free 1040x software You cannot use the short method if any of the following apply. Free 1040x software You made any estimated tax payments late. Free 1040x software You checked box C or D in Part II of Form 2210. Free 1040x software You are filing Form 1040NR or 1040NR-EZ and you did not receive wages as an employee subject to U. Free 1040x software S. Free 1040x software income tax withholding. Free 1040x software If you use the short method, you cannot use the annualized income installment method to figure your underpayment for each payment period. Free 1040x software Also, you cannot use your actual withholding during each period to figure your payments for each period. Free 1040x software These methods, which may give you a smaller penalty amount, are explained under Figuring Your Underpayment (Part IV, Section A). Free 1040x software Complete Part III of Form 2210 following the line-by-line instructions in the Instructions for Form 2210. Free 1040x software Regular Method for Figuring the Penalty (Part IV) You can use the regular method in Part IV of Form 2210 to figure your penalty for underpayment of estimated tax if you paid one or more estimated tax payments earlier than the due date. Free 1040x software You must use the regular method in Part IV of Form 2210 to figure your penalty for underpayment of estimated tax if any of the following apply to you. Free 1040x software You paid one or more estimated tax payments on a date after the due date. Free 1040x software You paid at least one, but less than four, installments of estimated tax. Free 1040x software You paid estimated tax payments in un- equal amounts. Free 1040x software You use the annualized income installment method to figure your underpayment for each payment period. Free 1040x software You use your actual withholding during each payment period to figure your payments. Free 1040x software Under the regular method, figure your underpayment for each payment period in Section A, then figure your penalty using the Penalty Worksheet in the Instructions for Form 2210. Free 1040x software Enter the results on line 27 of Section B. Free 1040x software Figuring Your Underpayment (Part IV, Section A) Figure your underpayment of estimated tax for each payment period in Section A following the line-by-line instructions in the Instructions for Form 2210. Free 1040x software Complete lines 20 through 26 of the first column before going to line 20 of the next column. Free 1040x software Required installments—line 18. Free 1040x software   Your required payment for each payment period (line 18) is usually one-fourth of your required annual payment (Part I, line 9). Free 1040x software This method—the regular method—is the one to use if you received your income evenly throughout the year. Free 1040x software   However, if you did not receive your income evenly throughout the year, you may be able to lower or eliminate your penalty by figuring your underpayment using the annualized income installment method. Free 1040x software First complete Schedule AI (Form 2210), then enter the amounts from line 25 of that schedule on line 18 of Form 2210, Part IV. Free 1040x software See Annualized Income Installment Method (Schedule AI), later. Free 1040x software Payments made—line 19. Free 1040x software   Enter in each column the total of: Your estimated tax paid after the due date for the previous column and by the due date shown at the top of the column, and One-fourth of your withholding. Free 1040x software For special rules for figuring your payments, see Form 2210 instructions for line 19. Free 1040x software   If you file Form 1040, your withholding is the amount on line 62, plus any excess social security or tier 1 RRTA tax withholding on line 69. Free 1040x software If you file Form 1040A, your withholding is the amount on line 36 plus any excess social security or tier 1 RRTA tax withholding included in line 41. Free 1040x software Actual withholding method. Free 1040x software    Instead of using one-fourth of your withholding for each quarter, you can choose to use the amounts actually withheld by each due date. Free 1040x software You can make this choice separately for the tax withheld from your wages and for all other withholding. Free 1040x software This includes any excess social security and tier 1 RRTA tax withheld. Free 1040x software   Using your actual withholding may result in a smaller penalty if most of your withholding occurred early in the year. Free 1040x software   If you use your actual withholding, you must check box D in Form 2210, Part II. Free 1040x software Then complete Form 2210 using the regular method (Part IV) and file it with your return. Free 1040x software Worksheet for Form 2210, Part IV, Section B—Figuring the Penalty Figure the amount of your penalty for Section B using the Penalty Worksheet in the Form 2210 instructions. Free 1040x software The penalty is imposed on each underpayment amount shown on Form 2210, Section A, line 25, for the number of days that it remained unpaid. Free 1040x software For 2013, there are four rate periods—April 16 through June 30, July 1 through September 30, October 1 through December 31, and January 1, 2014 through April 15, 2014. Free 1040x software A 3% rate applies to all four periods. Free 1040x software Payments. Free 1040x software    Before completing the Penalty Worksheet, it may be helpful to make a list of the payments you made and income tax withheld after the due date (or the last day payments could be made on time) for the earliest payment period an underpayment occurred. Free 1040x software For example, if you had an underpayment for the first payment period, list your payments after April 15, 2013. Free 1040x software You can use the table in the Form 2210 instructions to make your list. Free 1040x software Follow those instructions for listing income tax withheld and payments made with your return. Free 1040x software Use the list to determine when each underpayment was paid. Free 1040x software   If you mail your estimated tax payments, use the date of the U. Free 1040x software S. Free 1040x software postmark as the date of payment. Free 1040x software Line 1b. Free 1040x software   Apply the payments listed to underpayment balance in the first column until it is fully paid. Free 1040x software Apply payments in the order made. Free 1040x software Figuring the penalty. Free 1040x software   If an underpayment was paid in two or more payments on different dates, you must figure the penalty separately for each payment. Free 1040x software On line 3 of the Penalty Worksheet enter the number of days between the due date (line 2) and the date of each payment on line 1b. Free 1040x software On line 4 figure the penalty for the amount of each payment applied on line 1b or the amount remaining unpaid. Free 1040x software If no payments are applied, figure the penalty on the amount on line 1a. Free 1040x software Aid for counting days. Free 1040x software    Table 4-1 provides a simple method for counting the number of days between a due date and a payment date. Free 1040x software Find the number for the date the payment was due by going across to the column of the month the payment was due and moving down the column to the due date. Free 1040x software In the same manner, find the number for the date the payment was made. Free 1040x software Subtract the due date “number” from the payment date “number. Free 1040x software ”   For example, if a payment was due on June 15 (61), but was not paid until September 1 (139), the payment was 78 (139 – 61) days late. Free 1040x software Table 4-1. Free 1040x software Calendar To Determine the Number of Days a Payment Is Late Instructions. Free 1040x software Use this table with Form 2210 if you are completing Part IV, Section B. Free 1040x software First, find the number for the payment due date by going across to the column of the month the payment was due and moving down the column to the due date. Free 1040x software Then, in the same manner, find the number for the date the payment was made. Free 1040x software Finally, subtract the due date number from the payment date number. Free 1040x software The result is the number of days the payment is late. Free 1040x software Example. Free 1040x software The payment due date is June 15 (61). Free 1040x software The payment was made on November 4 (203). Free 1040x software The payment is 142 days late (203 – 61). Free 1040x software Tax Year 2013 Day of 2013 2013 2013 2013 2013 2013 2013 2013 2013 2014 2014 2014 2014 Month April May June July Aug. Free 1040x software Sept. Free 1040x software Oct. Free 1040x software Nov. Free 1040x software Dec. Free 1040x software Jan. Free 1040x software Feb. Free 1040x software Mar. Free 1040x software Apr. Free 1040x software 1   16 47 77 108 139 169 200 230 261 292 320 351 2   17 48 78 109 140 170 201 231 262 293 321 352 3   18 49 79 110 141 171 202 232 263 294 322 353 4   19 50 80 111 142 172 203 233 264 295 323 354 5   20 51 81 112 143 173 204 234 265 296 324 355 6   21 52 82 113 144 174 205 235 266 297 325 356 7   22 53 83 114 145 175 206 236 267 298 326 357 8   23 54 84 115 146 176 207 237 268 299 327 358 9   24 55 85 116 147 177 208 238 269 300 328 359 10   25 56 86 117 148 178 209 239 270 301 329 360 11   26 57 87 118 149 179 210 240 271 302 330 361 12   27 58 88 119 150 180 211 241 272 303 331 362 13   28 59 89 120 151 181 212 242 273 304 332 363 14   29 60 90 121 152 182 213 243 274 305 333 364 15 0 30 61 91 122 153 183 214 244 275 306 334 365 16 1 31 62 92 123 154 184 215 245 276 307 335   17 2 32 63 93 124 155 185 216 246 277 308 336   18 3 33 64 94 125 156 186 217 247 278 309 337   19 4 34 65 95 126 157 187 218 248 279 310 338   20 5 35 66 96 127 158 188 219 249 280 311 339   21 6 36 67 97 128 159 189 220 250 281 312 340   22 7 37 68 98 129 160 190 221 251 282 313 341   23 8 38 69 99 130 161 191 222 252 283 314 342   24 9 39 70 100 131 162 192 223 253 284 315 343   25 10 40 71 101 132 163 193 224 254 285 316 344   26 11 41 72 102 133 164 194 225 255 286 317 345   27 12 42 73 103 134 165 195 226 256 287 318 346   28 13 43 74 104 135 166 196 227 257 288 319 347   29 14 44 75 105 136 167 197 228 258 289   348   30 15 45 76 106 137 168 198 229 259 290   349   31   46   107 138   199   260 291   350   Annualized Income Installment Method (Schedule AI) If you did not receive your income evenly throughout the year (for example, your income from a shop you operated at a marina was much larger in the summer than it was during the rest of the year), you may be able to lower or eliminate your penalty by figuring your underpayment using the annualized income installment method. Free 1040x software Under this method, your required installment (Part IV, line 18) for one or more payment periods may be less than one-fourth of your required annual payment. Free 1040x software To figure your underpayment using this method, complete Form 2210, Schedule AI. Free 1040x software Schedule AI annualizes your tax at the end of each payment period based on your income, deductions, and other items relating to events that occurred from the beginning of the tax year through the end of the period. Free 1040x software If you use the annualized income installment method, you must check box C in Part II of Form 2210. Free 1040x software Also, you must attach Form 2210 and Schedule AI to your return. Free 1040x software If you use Schedule AI for any payment due date, you must use it for all payment due dates. Free 1040x software Completing Schedule AI. Free 1040x software   Follow the Form 2210 instructions to complete Schedule AI. Free 1040x software For each period shown on Schedule AI, figure your income and deductions based on your method of accounting. Free 1040x software If you use the cash method of accounting (used by most people), include all income actually or constructively received during the period and all deductions actually paid during the period. Free 1040x software Note. Free 1040x software Each period includes amounts from the previous period(s). Free 1040x software Period (a) includes items for January 1 through March 31. Free 1040x software Period (b) includes items for January 1 through May 31. Free 1040x software Period (c) includes items for January 1 through August 31. Free 1040x software Period (d) includes items for the entire year. Free 1040x software Farmers and Fishermen If you are a farmer or fisherman, the following special rules for underpayment of estimated tax apply to you. Free 1040x software The penalty for underpaying your 2013 estimated tax will not apply if you file your return and pay all the tax due by March 3, 2014. Free 1040x software If you are a fiscal year taxpayer, the penalty will not apply if you file your return and pay the tax due by the first day of the third month after the end of your tax year. Free 1040x software Any penalty you owe for underpaying your 2013 estimated tax will be figured from one payment due date, January 15, 2014. Free 1040x software The underpayment penalty for 2013 is figured on the difference between the amount of 2013 withholding plus estimated tax paid by the due date and the smaller of: 662/3% (rather than 90%) of your 2013 tax, or 100% of the tax shown on your 2012 return. Free 1040x software Even if these special rules apply to you, you will not owe the penalty if you meet either of the two conditions discussed under Exceptions . Free 1040x software See Who Must Pay Estimated Tax in chapter 2 for the definition of a farmer or fisherman who is eligible for these special rules. Free 1040x software Form 2210-F. Free 1040x software   Use Form 2210-F to figure any underpayment penalty. Free 1040x software Do not attach it to your return unless you check a box in Part I. Free 1040x software However, if none of the boxes apply to you and you owe a penalty, you do not need to attach Form 2210-F. Free 1040x software Enter the amount from line 16 on Form 1040, line 77 and add the penalty to any balance due on your return or subtract it from your refund. Free 1040x software Keep your filled-in Form 2210-F for your records. Free 1040x software    If none of the boxes on Form 2210-F apply to you and you owe a penalty, the IRS can figure your penalty and send you a bill. Free 1040x software Waiver of Penalty The IRS can waive the penalty for underpayment if either of the following applies. Free 1040x software You did not make a payment because of a casualty, disaster, or other unusual circumstance and it would be inequitable to impose the penalty. Free 1040x software You retired (after reaching age 62) or became disabled in 2012 or 2013 and both the following requirements are met. Free 1040x software You had a reasonable cause for not making the payment. Free 1040x software Your underpayment was not due to willful neglect. Free 1040x software How to request a waiver. Free 1040x software   To request a waiver, see the Instructions for Form 2210. Free 1040x software Farmers and fishermen. Free 1040x software   To request a waiver, see the Instructions for Form 2210-F. Free 1040x software Federally declared disaster. Free 1040x software   Certain estimated tax payment deadlines for taxpayers who reside or have a business in a federally declared disaster area are postponed for a period during and after the disaster. Free 1040x software During the processing of your tax return, the IRS automatically identifies taxpayers located in a covered disaster area (by county or parish) and applies the appropriate penalty relief. Free 1040x software Do not file Form 2210 or 2210-F if your underpayment was due to a federally declared disaster. Free 1040x software If you still owe a penalty after the automatic waiver is applied, we will send you a bill. Free 1040x software   Individuals, estates, and trusts not in a covered disaster area but whose books, records, or tax professionals' offices are in a covered area are also entitled to relief. Free 1040x software Also eligible are relief workers affiliated with a recognized government or charitable organization assisting in the relief activities in a covered disaster area. Free 1040x software If you meet either of these eligibility requirements, you must call the IRS disaster hotline at 1-866-562-5227 and identify yourself as eligible for this relief. Free 1040x software   Details on the applicable disaster postponement period can be found at IRS. Free 1040x software gov. Free 1040x software Enter Tax Relief in Disaster Situations. Free 1040x software Select the federally declared disaster that affected you. Free 1040x software    Worksheet 4-1. Free 1040x software 2013 Form 2210, Schedule AI—Line 12 Qualified Dividends and Capital Gain Tax Worksheet Note. Free 1040x software To figure the annualized entries for lines 2, 3, and 5 below, multiply the expected amount for the period by the  annualization amount on line 2 of Schedule AI for the same period. Free 1040x software                   1. Free 1040x software Enter line 11 of your Schedule AI, or line 3 from Worksheet 4-2 1. Free 1040x software       2. Free 1040x software Enter your annualized qualified dividends for the period 2. Free 1040x software           3. Free 1040x software Are you filing Schedule D?               □ Yes. Free 1040x software Enter the smaller of your annualized amount from line 15 or line 16 of Schedule D. Free 1040x software If either line 15 or line 16 is blank or a loss, enter -0-. Free 1040x software 3. Free 1040x software             □ No. Free 1040x software Enter your annualized capital gain distributions from Form 1040, line 13             4. Free 1040x software Add lines 2 and 3   4. Free 1040x software           5. Free 1040x software If you are claiming investment interest expense on Form 4952, enter your annualized amount from line 4g of that form. Free 1040x software Otherwise, enter -0-   5. Free 1040x software           6. Free 1040x software Subtract line 5 from line 4. Free 1040x software If zero or less, enter -0- 6. Free 1040x software       7. Free 1040x software Subtract line 6 from line 1. Free 1040x software If zero or less, enter -0- 7. Free 1040x software       8. Free 1040x software Enter: $36,900 if single or married filing separately, $73,800 if married filing jointly or qualifying widow(er), $49,400 if head of household. Free 1040x software 8. Free 1040x software       9. Free 1040x software Enter the smaller of line 1 or line 8 9. Free 1040x software       10. Free 1040x software Enter the smaller of line 7 or line 9 10. Free 1040x software       11. Free 1040x software Subtract line 10 from line 9. Free 1040x software This amount is taxed at 0% 11. Free 1040x software       12. Free 1040x software Enter the smaller of line 1 or line 6 12. Free 1040x software       13. Free 1040x software Enter the amount from line 11 13. Free 1040x software       14. Free 1040x software Subtract line 13 from line 12 14. Free 1040x software       15. Free 1040x software Multiply line 14 by 15% (. Free 1040x software 15) 15. Free 1040x software   16. Free 1040x software Figure the tax on the amount on line 7. Free 1040x software If the amount on line 7 is less than $100,000, use the Tax Table in the 2013 Form 1040 instructions to figure this tax. Free 1040x software If the amount on line 7 is $100,000 or more, use the Tax Computation Worksheet in the 2013 Form 1040 instructions 16. Free 1040x software   17. Free 1040x software Add lines 15 and 16 17. Free 1040x software   18. Free 1040x software Figure the tax on the amount on line 1. Free 1040x software If the amount on line 1 is less than $100,000, use the Tax Table in the 2013 Form 1040 instructions to figure this tax. Free 1040x software If the amount on line 1 is $100,000 or more, use the Tax Computation Worksheet in the 2013 Form 1040 instructions 18. Free 1040x software   19. Free 1040x software Tax on all taxable income. Free 1040x software Enter the smaller of line 17 or line 18. Free 1040x software Also enter this amount on line 12 of Schedule AI in the appropriate column. Free 1040x software However, if you are using this worksheet to figure the tax on the amount on line 3 of Worksheet 4-2, enter the amount from line 19 on Worksheet 4-2, line 4 19. Free 1040x software   Worksheet 4-2. Free 1040x software 2013 Form 2210, Schedule AI—Line 12 Foreign Earned Income Tax Worksheet Before you begin:If Schedule AI, line 11, is zero for the period, do not complete this worksheet. Free 1040x software             1. Free 1040x software Enter the amount from line 11 of Schedule AI for the period 1. Free 1040x software   2. Free 1040x software Enter the annualized amount* of foreign earned income and housing amount excluded or deducted (from  Form 2555, lines 45 and 50, or Form 2555-EZ, line 18) in figuring the amount entered for the period on line 1  of Schedule AI 2. Free 1040x software   3. Free 1040x software Add lines 1 and 2 3. Free 1040x software   4. Free 1040x software Tax on the amount on line 3. Free 1040x software Use the Tax Table, Tax Computation Worksheet, Form 8615**, Qualified Dividends and Capital Gain Tax Worksheet***, or Schedule D Tax Worksheet***, whichever applies. Free 1040x software See the 2013 Instructions for Form 1040, line 44, to find out which tax computation method to use. Free 1040x software (Note. Free 1040x software You do not have to use the same method for each period on Schedule AI. Free 1040x software ) 4. Free 1040x software   5. Free 1040x software Tax on the amount on line 2. Free 1040x software If the amount on line 2 is less than $100,000, use the Tax Table in the 2013 Form 1040 instructions to figure this tax. Free 1040x software If the amount on line 7 is $100,000 or more, use the Tax Computation Worksheet in the 2013 Form 1040 instructions 5. Free 1040x software   6. Free 1040x software Subtract line 5 from line 4. Free 1040x software Enter the result here and on line 12 of Schedule AI. Free 1040x software If zero or less,  enter -0- 6. Free 1040x software             * To figure the annualized amount for line 2, multiply the exclusion or deduction for the period by the annualization amount on line 2 of Schedule AI for the same period. Free 1040x software     ** If you use Form 8615 to figure the tax on line 4 above, enter the amount from line 3 above on line 4 of Form 8615. Free 1040x software If the child's parent files Form 2555 or 2555-EZ, enter the amounts from lines 3 and 4 of the parent's Foreign Earned Income Tax Worksheet on lines 6 and 10, respectively, of Form 8615. Free 1040x software Complete the rest of Form 8615 according to its instructions. Free 1040x software Then complete lines 5 and 6 above. Free 1040x software     *** Enter the amount from line 3 above on line 1 of the Qualified Dividends and Capital Gain Tax Worksheet (or Worksheet 4-1 in this chapter) or the Schedule D Tax Worksheet, whichever worksheet you use to figure the tax on line 4 above. Free 1040x software Complete that worksheet through line 6 (line 10 if you use the Schedule D Tax Worksheet). Free 1040x software Next, determine if you have a capital gain excess. Free 1040x software     Figuring capital gain excess. Free 1040x software To find out if you have a capital gain excess for the appropriate period, subtract line 11 of Schedule AI from line 6 of Worksheet 4-1 or your Qualified Dividends and Capital Gain Tax Worksheet (line 10 of your Schedule D Tax Worksheet). Free 1040x software If the result is more than zero, that amount is your capital gain excess. Free 1040x software     No capital gain excess. Free 1040x software If you do not have a capital gain excess, complete the rest of Worksheet 4-1, Qualified Dividends and Capital Gain Tax Worksheet, or the Schedule D Tax Worksheet according to the worksheet's instructions. Free 1040x software Then complete lines 5 and 6 above. Free 1040x software     Capital gain excess. Free 1040x software If you have a capital gain excess, complete a second Worksheet 4-1, Qualified Dividends and Capital Gain Tax Worksheet, or Schedule D Tax Worksheet (whichever applies) as instructed above but in its entirety and with the following additional modifications. Free 1040x software Then complete lines 5 and 6 above. Free 1040x software     Make the modifications below only for purposes of filling out Worksheet 4-2 above. Free 1040x software     a. Free 1040x software Reduce (but not below zero) the amount you otherwise would enter on line 3 of your Worksheet 4-1, line 3 of your Qualified Dividends and Capital Gain Tax Worksheet, or line 9 of your Schedule D Tax Worksheet by your capital gain excess. Free 1040x software     b. Free 1040x software Reduce (but not below zero) the amount you otherwise would enter on line 2 of your Worksheet 4-1, line 2 of your Qualified Dividends and Capital Gain Tax Worksheet, or line 6 of your Schedule D Tax Worksheet by any of your capital gain excess not used in (a) above. Free 1040x software     c. Free 1040x software Reduce (but not below zero) the amount on your Schedule D (Form 1040), line 18, by your capital gain excess. Free 1040x software     d. Free 1040x software Include your capital gain excess as a loss on line 16 of your Unrecaptured Section 1250 Gain Worksheet in the 2013 Instructions for Schedule D (Form 1040). Free 1040x software   Prev  Up  Next   Home   More Online Publications