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Free Efile 1040ez

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Free Efile 1040ez

Free efile 1040ez 4. Free efile 1040ez   Tax Withholding and Estimated Tax Table of Contents What's New for 2014 Reminders Introduction Useful Items - You may want to see: Tax Withholding for 2014Salaries and Wages Tips Taxable Fringe Benefits Sick Pay Pensions and Annuities Gambling Winnings Unemployment Compensation Federal Payments Backup Withholding Estimated Tax for 2014Who Does Not Have To Pay Estimated Tax Who Must Pay Estimated Tax How To Figure Estimated Tax When To Pay Estimated Tax How To Figure Each Payment How To Pay Estimated Tax Credit for Withholding and Estimated Tax for 2013Withholding Estimated Tax Underpayment Penalty for 2013 What's New for 2014 Tax law changes for 2014. Free efile 1040ez  When you figure how much income tax you want withheld from your pay and when you figure your estimated tax, consider tax law changes effective in 2014. Free efile 1040ez For more information, see Publication 505. Free efile 1040ez Reminders Estimated tax safe harbor for higher income taxpayers. Free efile 1040ez  If your 2013 adjusted gross income was more than $150,000 ($75,000 if you are married filing a separate return), you must pay the smaller of 90% of your expected tax for 2014 or 110% of the tax shown on your 2013 return to avoid an estimated tax penalty. Free efile 1040ez Introduction This chapter discusses how to pay your tax as you earn or receive income during the year. Free efile 1040ez In general, the federal income tax is a pay-as-you-go tax. Free efile 1040ez There are two ways to pay as you go. Free efile 1040ez Withholding. Free efile 1040ez If you are an employee, your employer probably withholds income tax from your pay. Free efile 1040ez Tax also may be withheld from certain other income, such as pensions, bonuses, commissions, and gambling winnings. Free efile 1040ez The amount withheld is paid to the IRS in your name. Free efile 1040ez Estimated tax. Free efile 1040ez If you do not pay your tax through withholding, or do not pay enough tax that way, you may have to pay estimated tax. Free efile 1040ez People who are in business for themselves generally will have to pay their tax this way. Free efile 1040ez Also, you may have to pay estimated tax if you receive income such as dividends, interest, capital gains, rent, and royalties. Free efile 1040ez Estimated tax is used to pay not only income tax, but self-employment tax and alternative minimum tax as well. Free efile 1040ez This chapter explains these methods. Free efile 1040ez In addition, it also explains the following. Free efile 1040ez Credit for withholding and estimated tax. Free efile 1040ez When you file your 2013 income tax return, take credit for all the income tax withheld from your salary, wages, pensions, etc. Free efile 1040ez , and for the estimated tax you paid for 2013. Free efile 1040ez Also take credit for any excess social security or railroad retirement tax withheld (discussed in chapter 37). Free efile 1040ez Underpayment penalty. Free efile 1040ez If you did not pay enough tax during the year, either through withholding or by making estimated tax payments, you may have to pay a penalty. Free efile 1040ez In most cases, the IRS can figure this penalty for you. Free efile 1040ez See Underpayment Penalty for 2013 at the end of this chapter. Free efile 1040ez Useful Items - You may want to see: Publication 505 Tax Withholding and Estimated Tax Form (and Instructions) W-4 Employee's Withholding Allowance Certificate W-4P Withholding Certificate for Pension or Annuity Payments W-4S Request for Federal Income Tax Withholding From Sick Pay W-4V Voluntary Withholding Request 1040-ES Estimated Tax for Individuals 2210 Underpayment of Estimated Tax by Individuals, Estates, and Trusts 2210-F Underpayment of Estimated Tax by Farmers and Fishermen Tax Withholding for 2014 This section discusses income tax withholding on: Salaries and wages, Tips, Taxable fringe benefits, Sick pay, Pensions and annuities, Gambling winnings, Unemployment compensation, and Certain federal payments. Free efile 1040ez This section explains the rules for withholding tax from each of these types of income. Free efile 1040ez This section also covers backup withholding on interest, dividends, and other payments. Free efile 1040ez Salaries and Wages Income tax is withheld from the pay of most employees. Free efile 1040ez Your pay includes your regular pay, bonuses, commissions, and vacation allowances. Free efile 1040ez It also includes reimbursements and other expense allowances paid under a nonaccountable plan. Free efile 1040ez See Supplemental Wages , later, for more information about reimbursements and allowances paid under a nonaccountable plan. Free efile 1040ez If your income is low enough that you will not have to pay income tax for the year, you may be exempt from withholding. Free efile 1040ez This is explained under Exemption From Withholding , later. Free efile 1040ez You can ask your employer to withhold income tax from noncash wages and other wages not subject to withholding. Free efile 1040ez If your employer does not agree to withhold tax, or if not enough is withheld, you may have to pay estimated tax, as discussed later under Estimated Tax for 2014 . Free efile 1040ez Military retirees. Free efile 1040ez   Military retirement pay is treated in the same manner as regular pay for income tax withholding purposes, even though it is treated as a pension or annuity for other tax purposes. Free efile 1040ez Household workers. Free efile 1040ez   If you are a household worker, you can ask your employer to withhold income tax from your pay. Free efile 1040ez A household worker is an employee who performs household work in a private home, local college club, or local fraternity or sorority chapter. Free efile 1040ez   Tax is withheld only if you want it withheld and your employer agrees to withhold it. Free efile 1040ez If you do not have enough income tax withheld, you may have to pay estimated tax, as discussed later under Estimated Tax for 2014 . Free efile 1040ez Farmworkers. Free efile 1040ez   Generally, income tax is withheld from your cash wages for work on a farm unless your employer does both of these: Pays you cash wages of less than $150 during the year, and Has expenditures for agricultural labor totaling less than $2,500 during the year. Free efile 1040ez Differential wage payments. Free efile 1040ez    When employees are on leave from employment for military duty, some employers make up the difference between the military pay and civilian pay. Free efile 1040ez Payments to an employee who is on active duty for a period of more than 30 days will be subject to income tax withholding, but not subject to social security or Medicare taxes. Free efile 1040ez The wages and withholding will be reported on Form W-2, Wage and Tax Statement. Free efile 1040ez   The credit employers can claim for differential wages paid to activated military reservists is scheduled to expire for wages paid after December 31, 2013. Free efile 1040ez Determining Amount of Tax Withheld Using Form W-4 The amount of income tax your employer withholds from your regular pay depends on two things. Free efile 1040ez The amount you earn in each payroll period. Free efile 1040ez The information you give your employer on Form W-4. Free efile 1040ez Form W-4 includes four types of information that your employer will use to figure your withholding. Free efile 1040ez Whether to withhold at the single rate or at the lower married rate. Free efile 1040ez How many withholding allowances you claim (each allowance reduces the amount withheld). Free efile 1040ez Whether you want an additional amount withheld. Free efile 1040ez Whether you are claiming an exemption from withholding in 2014. Free efile 1040ez See Exemption From Withholding , later. Free efile 1040ez Note. Free efile 1040ez You must specify a filing status and a number of withholding allowances on Form W-4. Free efile 1040ez You cannot specify only a dollar amount of withholding. Free efile 1040ez New Job When you start a new job, you must fill out Form W-4 and give it to your employer. Free efile 1040ez Your employer should have copies of the form. Free efile 1040ez If you need to change the information later, you must fill out a new form. Free efile 1040ez If you work only part of the year (for example, you start working after the beginning of the year), too much tax may be withheld. Free efile 1040ez You may be able to avoid overwithholding if your employer agrees to use the part-year method. Free efile 1040ez See Part-Year Method in chapter 1 of Publication 505 for more information. Free efile 1040ez Employee also receiving pension income. Free efile 1040ez   If you receive pension or annuity income and begin a new job, you will need to file Form W-4 with your new employer. Free efile 1040ez However, you can choose to split your withholding allowances between your pension and job in any manner. Free efile 1040ez Changing Your Withholding During the year changes may occur to your marital status, exemptions, adjustments, deductions, or credits you expect to claim on your tax return. Free efile 1040ez When this happens, you may need to give your employer a new Form W-4 to change your withholding status or your number of allowances. Free efile 1040ez If the changes reduce the number of allowances you are claiming or changes your marital status from married to single, you must give your employer a new Form W-4 within 10 days. Free efile 1040ez Generally, you can submit a new Form W-4 whenever you wish to change the number of your withholding allowances for any other reason. Free efile 1040ez Changing your withholding for 2015. Free efile 1040ez   If events in 2014 will decrease the number of your withholding allowances for 2015, you must give your employer a new Form W-4 by December 1, 2014. Free efile 1040ez If the event occurs in December 2014, submit a new Form W-4 within 10 days. Free efile 1040ez Checking Your Withholding After you have given your employer a Form W-4, you can check to see whether the amount of tax withheld from your pay is too little or too much. Free efile 1040ez If too much or too little tax is being withheld, you should give your employer a new Form W-4 to change your withholding. Free efile 1040ez You should try to have your withholding match your actual tax liability. Free efile 1040ez If not enough tax is withheld, you will owe tax at the end of the year and may have to pay interest and a penalty. Free efile 1040ez If too much tax is withheld, you will lose the use of that money until you get your refund. Free efile 1040ez Always check your withholding if there are personal or financial changes in your life or changes in the law that might change your tax liability. Free efile 1040ez Note. Free efile 1040ez You cannot give your employer a payment to cover withholding on salaries and wages for past pay periods or a payment for estimated tax. Free efile 1040ez Completing Form W-4 and Worksheets Form W-4 has worksheets to help you figure how many withholding allowances you can claim. Free efile 1040ez The worksheets are for your own records. Free efile 1040ez Do not give them to your employer. Free efile 1040ez Multiple jobs. Free efile 1040ez   If you have income from more than one job at the same time, complete only one set of Form W-4 worksheets. Free efile 1040ez Then split your allowances between the Forms W-4 for each job. Free efile 1040ez You cannot claim the same allowances with more than one employer at the same time. Free efile 1040ez You can claim all your allowances with one employer and none with the other(s), or divide them any other way. Free efile 1040ez Married individuals. Free efile 1040ez   If both you and your spouse are employed and expect to file a joint return, figure your withholding allowances using your combined income, adjustments, deductions, exemptions, and credits. Free efile 1040ez Use only one set of worksheets. Free efile 1040ez You can divide your total allowances any way, but you cannot claim an allowance that your spouse also claims. Free efile 1040ez   If you and your spouse expect to file separate returns, figure your allowances using separate worksheets based on your own individual income, adjustments, deductions, exemptions, and credits. Free efile 1040ez Alternative method of figuring withholding allowances. Free efile 1040ez   You do not have to use the Form W-4 worksheets if you use a more accurate method of figuring the number of withholding allowances. Free efile 1040ez For more information, see Alternative method of figuring withholding allowances under Completing Form W-4 and Worksheets in Publication 505, chapter 1. Free efile 1040ez Personal Allowances Worksheet. Free efile 1040ez   Use the Personal Allowances Worksheet on Form W-4 to figure your withholding allowances based on exemptions and any special allowances that apply. Free efile 1040ez Deduction and Adjustments Worksheet. Free efile 1040ez   Use the Deduction and Adjustments Worksheet on Form W-4 if you plan to itemize your deductions, claim certain credits, or claim adjustments to the income on your 2014 tax return and you want to reduce your withholding. Free efile 1040ez Also, complete this worksheet when you have changes to these items to see if you need to change your withholding. Free efile 1040ez Two-Earners/Multiple Jobs Worksheet. Free efile 1040ez   You may need to complete the Two-Earners/Multiple Jobs Worksheet on Form W-4 if you have more than one job, a working spouse, or are also receiving a pension. Free efile 1040ez Also, on this worksheet you can add any additional withholding necessary to cover any amount you expect to owe other than income tax, such as self-employment tax. Free efile 1040ez Getting the Right Amount of Tax Withheld In most situations, the tax withheld from your pay will be close to the tax you figure on your return if you follow these two rules. Free efile 1040ez You accurately complete all the Form W-4 worksheets that apply to you. Free efile 1040ez You give your employer a new Form W-4 when changes occur. Free efile 1040ez But because the worksheets and withholding methods do not account for all possible situations, you may not be getting the right amount withheld. Free efile 1040ez This is most likely to happen in the following situations. Free efile 1040ez You are married and both you and your spouse work. Free efile 1040ez You have more than one job at a time. Free efile 1040ez You have nonwage income, such as interest, dividends, alimony, unemployment compensation, or self-employment income. Free efile 1040ez You will owe additional amounts with your return, such as self-employment tax. Free efile 1040ez Your withholding is based on obsolete Form W-4 information for a substantial part of the year. Free efile 1040ez Your earnings are more than the amount shown under Check your withholding in the instructions at the top of page 1 of Form W-4. Free efile 1040ez You work only part of the year. Free efile 1040ez You change the number of your withholding allowances during the year. Free efile 1040ez Cumulative wage method. Free efile 1040ez   If you change the number of your withholding allowances during the year, too much or too little tax may have been withheld for the period before you made the change. Free efile 1040ez You may be able to compensate for this if your employer agrees to use the cumulative wage withholding method for the rest of the year. Free efile 1040ez You must ask your employer in writing to use this method. Free efile 1040ez   To be eligible, you must have been paid for the same kind of payroll period (weekly, biweekly, etc. Free efile 1040ez ) since the beginning of the year. Free efile 1040ez Publication 505 To make sure you are getting the right amount of tax withheld, get Publication 505. Free efile 1040ez It will help you compare the total tax to be withheld during the year with the tax you can expect to figure on your return. Free efile 1040ez It also will help you determine how much, if any, additional withholding is needed each payday to avoid owing tax when you file your return. Free efile 1040ez If you do not have enough tax withheld, you may have to pay estimated tax, as explained under Estimated Tax for 2014 , later. Free efile 1040ez You can use the IRS Withholding Calculator at www. Free efile 1040ez irs. Free efile 1040ez gov/Individuals, instead of Publication 505 or the worksheets included with Form W-4, to determine whether you need to have your withholding increased or decreased. Free efile 1040ez Rules Your Employer Must Follow It may be helpful for you to know some of the withholding rules your employer must follow. Free efile 1040ez These rules can affect how to fill out your Form W-4 and how to handle problems that may arise. Free efile 1040ez New Form W-4. Free efile 1040ez   When you start a new job, your employer should have you complete a Form W-4. Free efile 1040ez Beginning with your first payday, your employer will use the information you give on the form to figure your withholding. Free efile 1040ez   If you later fill out a new Form W-4, your employer can put it into effect as soon as possible. Free efile 1040ez The deadline for putting it into effect is the start of the first payroll period ending 30 or more days after you turn it in. Free efile 1040ez No Form W-4. Free efile 1040ez   If you do not give your employer a completed Form W-4, your employer must withhold at the highest rate, as if you were single and claimed no withholding allowances. Free efile 1040ez Repaying withheld tax. Free efile 1040ez   If you find you are having too much tax withheld because you did not claim all the withholding allowances you are entitled to, you should give your employer a new Form W-4. Free efile 1040ez Your employer cannot repay any of the tax previously withheld. Free efile 1040ez Instead, claim the full amount withheld when you file your tax return. Free efile 1040ez   However, if your employer has withheld more than the correct amount of tax for the Form W-4 you have in effect, you do not have to fill out a new Form W-4 to have your withholding lowered to the correct amount. Free efile 1040ez Your employer can repay the amount that was withheld incorrectly. Free efile 1040ez If you are not repaid, your Form W-2 will reflect the full amount actually withheld, which you would claim when you file your tax return. Free efile 1040ez Exemption From Withholding If you claim exemption from withholding, your employer will not withhold federal income tax from your wages. Free efile 1040ez The exemption applies only to income tax, not to social security or Medicare tax. Free efile 1040ez You can claim exemption from withholding for 2014 only if both of the following situations apply. Free efile 1040ez For 2013 you had a right to a refund of all federal income tax withheld because you had no tax liability. Free efile 1040ez For 2014 you expect a refund of all federal income tax withheld because you expect to have no tax liability. Free efile 1040ez Students. Free efile 1040ez   If you are a student, you are not automatically exempt. Free efile 1040ez See chapter 1 to find out if you must file a return. Free efile 1040ez If you work only part time or only during the summer, you may qualify for exemption from withholding. Free efile 1040ez Age 65 or older or blind. Free efile 1040ez   If you are 65 or older or blind, use Worksheet 1-3 or 1-4 in chapter 1 of Publication 505, to help you decide if you qualify for exemption from withholding. Free efile 1040ez Do not use either worksheet if you will itemize deductions, claim exemptions for dependents, or claim tax credits on your 2014 return. Free efile 1040ez Instead, see Itemizing deductions or claiming exemptions or credits in chapter 1 of Publication 505. Free efile 1040ez Claiming exemption from withholding. Free efile 1040ez   To claim exemption, you must give your employer a Form W-4. Free efile 1040ez Do not complete lines 5 and 6. Free efile 1040ez Enter “Exempt” on line 7. Free efile 1040ez   If you claim exemption, but later your situation changes so that you will have to pay income tax after all, you must file a new Form W-4 within 10 days after the change. Free efile 1040ez If you claim exemption in 2014, but you expect to owe income tax for 2015, you must file a new Form W-4 by December 1, 2014. Free efile 1040ez   Your claim of exempt status may be reviewed by the IRS. Free efile 1040ez An exemption is good for only 1 year. Free efile 1040ez   You must give your employer a new Form W-4 by February 15 each year to continue your exemption. Free efile 1040ez Supplemental Wages Supplemental wages include bonuses, commissions, overtime pay, vacation allowances, certain sick pay, and expense allowances under certain plans. Free efile 1040ez The payer can figure withholding on supplemental wages using the same method used for your regular wages. Free efile 1040ez However, if these payments are identified separately from your regular wages, your employer or other payer of supplemental wages can withhold income tax from these wages at a flat rate. Free efile 1040ez Expense allowances. Free efile 1040ez   Reimbursements or other expense allowances paid by your employer under a nonaccountable plan are treated as supplemental wages. Free efile 1040ez   Reimbursements or other expense allowances paid under an accountable plan that are more than your proven expenses are treated as paid under a nonaccountable plan if you do not return the excess payments within a reasonable period of time. Free efile 1040ez   For more information about accountable and nonaccountable expense allowance plans, see Reimbursements in chapter 26. Free efile 1040ez Penalties You may have to pay a penalty of $500 if both of the following apply. Free efile 1040ez You make statements or claim withholding allowances on your Form W-4 that reduce the amount of tax withheld. Free efile 1040ez You have no reasonable basis for those statements or allowances at the time you prepare your Form W-4. Free efile 1040ez There is also a criminal penalty for willfully supplying false or fraudulent information on your Form W-4 or for willfully failing to supply information that would increase the amount withheld. Free efile 1040ez The penalty upon conviction can be either a fine of up to $1,000 or imprisonment for up to 1 year, or both. Free efile 1040ez These penalties will apply if you deliberately and knowingly falsify your Form W-4 in an attempt to reduce or eliminate the proper withholding of taxes. Free efile 1040ez A simple error or an honest mistake will not result in one of these penalties. Free efile 1040ez For example, a person who has tried to figure the number of withholding allowances correctly, but claims seven when the proper number is six, will not be charged a W-4 penalty. Free efile 1040ez Tips The tips you receive while working on your job are considered part of your pay. Free efile 1040ez You must include your tips on your tax return on the same line as your regular pay. Free efile 1040ez However, tax is not withheld directly from tip income, as it is from your regular pay. Free efile 1040ez Nevertheless, your employer will take into account the tips you report when figuring how much to withhold from your regular pay. Free efile 1040ez See chapter 6 for information on reporting your tips to your employer. Free efile 1040ez For more information on the withholding rules for tip income, see Publication 531, Reporting Tip Income. Free efile 1040ez How employer figures amount to withhold. Free efile 1040ez   The tips you report to your employer are counted as part of your income for the month you report them. Free efile 1040ez Your employer can figure your withholding in either of two ways. Free efile 1040ez By withholding at the regular rate on the sum of your pay plus your reported tips. Free efile 1040ez By withholding at the regular rate on your pay plus a percentage of your reported tips. Free efile 1040ez Not enough pay to cover taxes. Free efile 1040ez   If your regular pay is not enough for your employer to withhold all the tax (including income tax and social security and Medicare taxes (or the equivalent railroad retirement tax)) due on your pay plus your tips, you can give your employer money to cover the shortage. Free efile 1040ez See Giving your employer money for taxes in chapter 6. Free efile 1040ez Allocated tips. Free efile 1040ez   Your employer should not withhold income tax, Medicare tax, social security tax, or railroad retirement tax on any allocated tips. Free efile 1040ez Withholding is based only on your pay plus your reported tips. Free efile 1040ez Your employer should refund to you any incorrectly withheld tax. Free efile 1040ez See Allocated Tips in chapter 6 for more information. Free efile 1040ez Taxable Fringe Benefits The value of certain noncash fringe benefits you receive from your employer is considered part of your pay. Free efile 1040ez Your employer generally must withhold income tax on these benefits from your regular pay. Free efile 1040ez For information on fringe benefits, see Fringe Benefits under Employee Compensation in chapter 5. Free efile 1040ez Although the value of your personal use of an employer-provided car, truck, or other highway motor vehicle is taxable, your employer can choose not to withhold income tax on that amount. Free efile 1040ez Your employer must notify you if this choice is made. Free efile 1040ez For more information on withholding on taxable fringe benefits, see chapter 1 of Publication 505. Free efile 1040ez Sick Pay Sick pay is a payment to you to replace your regular wages while you are temporarily absent from work due to sickness or personal injury. Free efile 1040ez To qualify as sick pay, it must be paid under a plan to which your employer is a party. Free efile 1040ez If you receive sick pay from your employer or an agent of your employer, income tax must be withheld. Free efile 1040ez An agent who does not pay regular wages to you may choose to withhold income tax at a flat rate. Free efile 1040ez However, if you receive sick pay from a third party who is not acting as an agent of your employer, income tax will be withheld only if you choose to have it withheld. Free efile 1040ez See Form W-4S , later. Free efile 1040ez If you receive payments under a plan in which your employer does not participate (such as an accident or health plan where you paid all the premiums), the payments are not sick pay and usually are not taxable. Free efile 1040ez Union agreements. Free efile 1040ez   If you receive sick pay under a collective bargaining agreement between your union and your employer, the agreement may determine the amount of income tax withholding. Free efile 1040ez See your union representative or your employer for more information. Free efile 1040ez Form W-4S. Free efile 1040ez   If you choose to have income tax withheld from sick pay paid by a third party, such as an insurance company, you must fill out Form W-4S. Free efile 1040ez Its instructions contain a worksheet you can use to figure the amount you want withheld. Free efile 1040ez They also explain restrictions that may apply. Free efile 1040ez   Give the completed form to the payer of your sick pay. Free efile 1040ez The payer must withhold according to your directions on the form. Free efile 1040ez Estimated tax. Free efile 1040ez   If you do not request withholding on Form W-4S, or if you do not have enough tax withheld, you may have to make estimated tax payments. Free efile 1040ez If you do not pay enough tax, either through estimated tax or withholding, or a combination of both, you may have to pay a penalty. Free efile 1040ez See Underpayment Penalty for 2013 at the end of this chapter. Free efile 1040ez Pensions and Annuities Income tax usually will be withheld from your pension or annuity distributions unless you choose not to have it withheld. Free efile 1040ez This rule applies to distributions from: A traditional individual retirement arrangement (IRA); A life insurance company under an endowment, annuity, or life insurance contract; A pension, annuity, or profit-sharing plan; A stock bonus plan; and Any other plan that defers the time you receive compensation. Free efile 1040ez The amount withheld depends on whether you receive payments spread out over more than 1 year (periodic payments), within 1 year (nonperiodic payments), or as an eligible rollover distribution (ERD). Free efile 1040ez Income tax withholding from an ERD is mandatory. Free efile 1040ez More information. Free efile 1040ez   For more information on taxation of annuities and distributions (including ERDs) from qualified retirement plans, see chapter 10. Free efile 1040ez For information on IRAs, see chapter 17. Free efile 1040ez For more information on withholding on pensions and annuities, including a discussion of Form W-4P, see Pensions and Annuities in chapter 1 of Publication 505. Free efile 1040ez Gambling Winnings Income tax is withheld at a flat 25% rate from certain kinds of gambling winnings. Free efile 1040ez Gambling winnings of more than $5,000 from the following sources are subject to income tax withholding. Free efile 1040ez Any sweepstakes; wagering pool, including payments made to winners of poker tournaments; or lottery. Free efile 1040ez Any other wager, if the proceeds are at least 300 times the amount of the bet. Free efile 1040ez It does not matter whether your winnings are paid in cash, in property, or as an annuity. Free efile 1040ez Winnings not paid in cash are taken into account at their fair market value. Free efile 1040ez Exception. Free efile 1040ez   Gambling winnings from bingo, keno, and slot machines generally are not subject to income tax withholding. Free efile 1040ez However, you may need to provide the payer with a social security number to avoid withholding. Free efile 1040ez See Backup withholding on gambling winnings in chapter 1 of Publication 505. Free efile 1040ez If you receive gambling winnings not subject to withholding, you may need to pay estimated tax. Free efile 1040ez See Estimated Tax for 2014 , later. Free efile 1040ez If you do not pay enough tax, either through withholding or estimated tax, or a combination of both, you may have to pay a penalty. Free efile 1040ez See Underpayment Penalty for 2013 at the end of this chapter. Free efile 1040ez Form W-2G. Free efile 1040ez   If a payer withholds income tax from your gambling winnings, you should receive a Form W-2G, Certain Gambling Winnings, showing the amount you won and the amount withheld. Free efile 1040ez Report the tax withheld on line 62 of Form 1040. Free efile 1040ez Unemployment Compensation You can choose to have income tax withheld from unemployment compensation. Free efile 1040ez To make this choice, fill out Form W-4V (or a similar form provided by the payer) and give it to the payer. Free efile 1040ez All unemployment compensation is taxable. Free efile 1040ez So, if you do not have income tax withheld, you may have to pay estimated tax. Free efile 1040ez See Estimated Tax for 2014 , later. Free efile 1040ez If you do not pay enough tax, either through withholding or estimated tax, or a combination of both, you may have to pay a penalty. Free efile 1040ez For information, see Underpayment Penalty for 2013 at the end of this chapter. Free efile 1040ez Federal Payments You can choose to have income tax withheld from certain federal payments you receive. Free efile 1040ez These payments are: Social security benefits, Tier 1 railroad retirement benefits, Commodity credit corporation loans you choose to include in your gross income, Payments under the Agricultural Act of 1949 (7 U. Free efile 1040ez S. Free efile 1040ez C. Free efile 1040ez 1421 et. Free efile 1040ez seq. Free efile 1040ez ), as amended, or title II of the Disaster Assistance Act of 1988, that are treated as insurance proceeds and that you receive because: Your crops were destroyed or damaged by drought, flood, or any other natural disaster, or You were unable to plant crops because of a natural disaster described in (a), and Any other payment under Federal law as determined by the Secretary. Free efile 1040ez To make this choice, fill out Form W-4V (or a similar form provided by the payer) and give it to the payer. Free efile 1040ez If you do not choose to have income tax withheld, you may have to pay estimated tax. Free efile 1040ez See Estimated Tax for 2014 , later. Free efile 1040ez If you do not pay enough tax, either through withholding or estimated tax, or a combination of both, you may have to pay a penalty. Free efile 1040ez For information, see Underpayment Penalty for 2013 at the end of this chapter. Free efile 1040ez More information. Free efile 1040ez   For more information about the tax treatment of social security and railroad retirement benefits, see chapter 11. Free efile 1040ez Get Publication 225, Farmer's Tax Guide, for information about the tax treatment of commodity credit corporation loans or crop disaster payments. Free efile 1040ez Backup Withholding Banks or other businesses that pay you certain kinds of income must file an information return (Form 1099) with the IRS. Free efile 1040ez The information return shows how much you were paid during the year. Free efile 1040ez It also includes your name and taxpayer identification number (TIN). Free efile 1040ez TINs are explained in chapter 1 under Social Security Number (SSN) . Free efile 1040ez These payments generally are not subject to withholding. Free efile 1040ez However, “backup” withholding is required in certain situations. Free efile 1040ez Backup withholding can apply to most kinds of payments that are reported on Form 1099. Free efile 1040ez The payer must withhold at a flat 28% rate in the following situations. Free efile 1040ez You do not give the payer your TIN in the required manner. Free efile 1040ez The IRS notifies the payer that the TIN you gave is incorrect. Free efile 1040ez You are required, but fail, to certify that you are not subject to backup withholding. Free efile 1040ez The IRS notifies the payer to start withholding on interest or dividends because you have underreported interest or dividends on your income tax return. Free efile 1040ez The IRS will do this only after it has mailed you four notices over at least a 210-day period. Free efile 1040ez See Backup Withholding in chapter 1 of Publication 505 for more information. Free efile 1040ez Penalties. Free efile 1040ez   There are civil and criminal penalties for giving false information to avoid backup withholding. Free efile 1040ez The civil penalty is $500. Free efile 1040ez The criminal penalty, upon conviction, is a fine of up to $1,000 or imprisonment of up to 1 year, or both. Free efile 1040ez Estimated Tax for 2014 Estimated tax is the method used to pay tax on income that is not subject to withholding. Free efile 1040ez This includes income from self-employment, interest, dividends, alimony, rent, gains from the sale of assets, prizes, and awards. Free efile 1040ez You also may have to pay estimated tax if the amount of income tax being withheld from your salary, pension, or other income is not enough. Free efile 1040ez Estimated tax is used to pay both income tax and self-employment tax, as well as other taxes and amounts reported on your tax return. Free efile 1040ez If you do not pay enough tax, either through withholding or estimated tax, or a combination of both, you may have to pay a penalty. Free efile 1040ez If you do not pay enough by the due date of each payment period (see When To Pay Estimated Tax , later), you may be charged a penalty even if you are due a refund when you file your tax return. Free efile 1040ez For information on when the penalty applies, see Underpayment Penalty for 2013 at the end of this chapter. Free efile 1040ez Who Does Not Have To Pay Estimated Tax If you receive salaries or wages, you can avoid having to pay estimated tax by asking your employer to take more tax out of your earnings. Free efile 1040ez To do this, give a new Form W-4 to your employer. Free efile 1040ez See chapter 1 of Publication 505. Free efile 1040ez Estimated tax not required. Free efile 1040ez   You do not have to pay estimated tax for 2014 if you meet all three of the following conditions. Free efile 1040ez You had no tax liability for 2013. Free efile 1040ez You were a U. Free efile 1040ez S. Free efile 1040ez citizen or resident alien for the whole year. Free efile 1040ez Your 2013 tax year covered a 12-month period. Free efile 1040ez   You had no tax liability for 2013 if your total tax was zero or you did not have to file an income tax return. Free efile 1040ez For the definition of “total tax” for 2013, see Publication 505, chapter 2. Free efile 1040ez Who Must Pay Estimated Tax If you owe additional tax for 2013, you may have to pay estimated tax for 2014. Free efile 1040ez You can use the following general rule as a guide during the year to see if you will have enough withholding, or if you should increase your withholding or make estimated tax payments. Free efile 1040ez General rule. Free efile 1040ez   In most cases, you must pay estimated tax for 2014 if both of the following apply. Free efile 1040ez You expect to owe at least $1,000 in tax for 2014, after subtracting your withholding and refundable credits. Free efile 1040ez You expect your withholding plus your refundable credits to be less than the smaller of: 90% of the tax to be shown on your 2014 tax return, or 100% of the tax shown on your 2013 tax return (but see Special rules for farmers, fishermen, and higher income taxpayers, later). Free efile 1040ez Your 2013 tax return must cover all 12 months. Free efile 1040ez    If the result from using the general rule above suggests that you will not have enough withholding, complete the 2014 Estimated Tax Worksheet in Publication 505 for a more accurate calculation. Free efile 1040ez Special rules for farmers, fishermen, and higher income taxpayers. Free efile 1040ez   If at least two-thirds of your gross income for tax year 2013 or 2014 is from farming or fishing, substitute 662/3% for 90% in (2a) under the General rule, earlier. Free efile 1040ez If your AGI for 2013 was more than $150,000 ($75,000 if your filing status for 2014 is married filing a separate return), substitute 110% for 100% in (2b) under General rule , earlier. Free efile 1040ez See Figure 4-A and Publication 505, chapter 2 for more information. Free efile 1040ez Figure 4-A. Free efile 1040ez Do You Have To Pay Estimated Tax? Please click here for the text description of the image. Free efile 1040ez Figure 4-A Do You Have To Pay Estimated Tax? Aliens. Free efile 1040ez   Resident and nonresident aliens also may have to pay estimated tax. Free efile 1040ez Resident aliens should follow the rules in this chapter unless noted otherwise. Free efile 1040ez Nonresident aliens should get Form 1040-ES (NR), U. Free efile 1040ez S. Free efile 1040ez Estimated Tax for Nonresident Alien Individuals. Free efile 1040ez   You are an alien if you are not a citizen or national of the United States. Free efile 1040ez You are a resident alien if you either have a green card or meet the substantial presence test. Free efile 1040ez For more information about the substantial presence test, see Publication 519, U. Free efile 1040ez S. Free efile 1040ez Tax Guide for Aliens. Free efile 1040ez Married taxpayers. Free efile 1040ez   If you qualify to make joint estimated tax payments, apply the rules discussed here to your joint estimated income. Free efile 1040ez   You and your spouse can make joint estimated tax payments even if you are not living together. Free efile 1040ez   However, you and your spouse cannot make joint estimated tax payments if:  You are legally separated under a decree of divorce or separate maintenance, You and your spouse have different tax years, or Either spouse is a nonresident alien (unless that spouse elected to be treated as a resident alien for tax purposes (see chapter 1 of Publication 519)). Free efile 1040ez   If you do not qualify to make joint estimated tax payments, apply these rules to your separate estimated income. Free efile 1040ez Making joint or separate estimated tax payments will not affect your choice of filing a joint tax return or separate returns for 2014. Free efile 1040ez 2013 separate returns and 2014 joint return. Free efile 1040ez   If you plan to file a joint return with your spouse for 2014, but you filed separate returns for 2013, your 2013 tax is the total of the tax shown on your separate returns. Free efile 1040ez You filed a separate return if you filed as single, head of household, or married filing separately. Free efile 1040ez 2013 joint return and 2014 separate returns. Free efile 1040ez   If you plan to file a separate return for 2014 but you filed a joint return for 2013, your 2013 tax is your share of the tax on the joint return. Free efile 1040ez You file a separate return if you file as single, head of household, or married filing separately. Free efile 1040ez   To figure your share of the tax on the joint return, first figure the tax both you and your spouse would have paid had you filed separate returns for 2013 using the same filing status as for 2014. Free efile 1040ez Then multiply the tax on the joint return by the following fraction. Free efile 1040ez     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 efile 1040ez Joe and Heather filed a joint return for 2013 showing taxable income of $48,500 and a tax of $6,386. Free efile 1040ez Of the $48,500 taxable income, $40,100 was Joe's and the rest was Heather's. Free efile 1040ez For 2014, they plan to file married filing separately. Free efile 1040ez Joe figures his share of the tax on the 2013 joint return as follows. Free efile 1040ez   Tax on $40,100 based on a separate return $5,960     Tax on $8,400 based on a separate return 843     Total $6,803     Joe's percentage of total ($5,960 ÷ $6,803) 87. Free efile 1040ez 6%     Joe's share of tax on joint return  ($6,386 × 87. Free efile 1040ez 6%) $5,594   How To Figure Estimated Tax To figure your estimated tax, you must figure your expected adjusted gross income (AGI), taxable income, taxes, deductions, and credits for the year. Free efile 1040ez When figuring your 2014 estimated tax, it may be helpful to use your income, deductions, and credits for 2013 as a starting point. Free efile 1040ez Use your 2013 federal tax return as a guide. Free efile 1040ez You can use Form 1040-ES and Publication 505 to figure your estimated tax. Free efile 1040ez Nonresident aliens use Form 1040-ES (NR) and Publication 505 to figure estimated tax (see chapter 8 of Publication 519 for more information). Free efile 1040ez You must make adjustments both for changes in your own situation and for recent changes in the tax law. Free efile 1040ez For a discussion of these changes, visit IRS. Free efile 1040ez gov. Free efile 1040ez For more complete information on how to figure your estimated tax for 2014, see chapter 2 of Publication 505. Free efile 1040ez When To Pay Estimated Tax For estimated tax purposes, the tax year is divided into four payment periods. Free efile 1040ez Each period has a specific payment due date. Free efile 1040ez If you do not pay enough tax by the due date of each payment period, you may be charged a penalty even if you are due a refund when you file your income tax return. Free efile 1040ez The payment periods and due dates for estimated tax payments are shown next. Free efile 1040ez   For the period: Due date:*     Jan. Free efile 1040ez 1 – March 31 April 15     April 1 – May 31 June 16     June 1 – August 31 Sept. Free efile 1040ez 15     Sept. Free efile 1040ez 1– Dec. Free efile 1040ez 31 Jan. Free efile 1040ez 15, next year     *See Saturday, Sunday, holiday rule and January payment . Free efile 1040ez Saturday, Sunday, holiday rule. Free efile 1040ez   If the due date for an estimated tax payment falls on a Saturday, Sunday, or legal holiday, the payment will be on time if you make it on the next day that is not a Saturday, Sunday, or legal holiday. Free efile 1040ez January payment. Free efile 1040ez   If you file your 2014 Form 1040 or Form 1040A by January 31, 2015, and pay the rest of the tax you owe, you do not need to make the payment due on January 15, 2015. Free efile 1040ez Fiscal year taxpayers. Free efile 1040ez   If your tax year does not start on January 1, see the Form 1040-ES instructions for your payment due dates. Free efile 1040ez When To Start You do not have to make estimated tax payments until you have income on which you will owe income tax. Free efile 1040ez If you have income subject to estimated tax during the first payment period, you must make your first payment by the due date for the first payment period. Free efile 1040ez You can pay all your estimated tax at that time, or you can pay it in installments. Free efile 1040ez If you choose to pay in installments, make your first payment by the due date for the first payment period. Free efile 1040ez Make your remaining installment payments by the due dates for the later periods. Free efile 1040ez No income subject to estimated tax during first period. Free efile 1040ez    If you do not have income subject to estimated tax until a later payment period, you must make your first payment by the due date for that period. Free efile 1040ez You can pay your entire estimated tax by the due date for that period or you can pay it in installments by the due date for that period and the due dates for the remaining periods. Free efile 1040ez The following chart shows when to make installment payments. Free efile 1040ez If you first have income on which you must pay estimated tax: Make a payment  by:* Make later installments by:* Before April 1 April 15 June 16 Sept. Free efile 1040ez 15 Jan. Free efile 1040ez 15 next year April 1–May 31 June 16 Sept. Free efile 1040ez 15 Jan. Free efile 1040ez 15 next year June 1–Aug. Free efile 1040ez 31 Sept. Free efile 1040ez 15 Jan. Free efile 1040ez 15 next year After Aug. Free efile 1040ez 31 Jan. Free efile 1040ez 15 next year (None) *See Saturday, Sunday, holiday rule and January payment . Free efile 1040ez How much to pay to avoid a penalty. Free efile 1040ez   To determine how much you should pay by each payment due date, see How To Figure Each Payment, next. Free efile 1040ez How To Figure Each Payment You should pay enough estimated tax by the due date of each payment period to avoid a penalty for that period. Free efile 1040ez You can figure your required payment for each period by using either the regular installment method or the annualized income installment method. Free efile 1040ez These methods are described in chapter 2 of Publication 505. Free efile 1040ez If you do not pay enough during each payment period, you may be charged a penalty even if you are due a refund when you file your tax return. Free efile 1040ez If the earlier discussion of No income subject to estimated tax during first period or the later discussion of Change in estimated tax applies to you, you may benefit from reading Annualized Income Installment Method in chapter 2 of Publication 505 for information on how to avoid a penalty. Free efile 1040ez Underpayment penalty. Free efile 1040ez   Under the regular installment method, if your estimated tax payment for any period is less than one-fourth of your estimated tax, you may be charged a penalty for underpayment of estimated tax for that period when you file your tax return. Free efile 1040ez Under the annualized income installment method, your estimated tax payments vary with your income, but the amount required must be paid each period. Free efile 1040ez See chapter 4 of Publication 505 for more information. Free efile 1040ez Change in estimated tax. Free efile 1040ez   After you make an estimated tax payment, changes in your income, adjustments, deductions, credits, or exemptions may make it necessary for you to refigure your estimated tax. Free efile 1040ez Pay the unpaid balance of your amended estimated tax by the next payment due date after the change or in installments by that date and the due dates for the remaining payment periods. Free efile 1040ez Estimated Tax Payments Not Required You do not have to pay estimated tax if your withholding in each payment period is at least as much as: One-fourth of your required annual payment, or Your required annualized income installment for that period. Free efile 1040ez You also do not have to pay estimated tax if you will pay enough through withholding to keep the amount you owe with your return under $1,000. Free efile 1040ez How To Pay Estimated Tax There are several ways to pay estimated tax. Free efile 1040ez Credit an overpayment on your 2013 return to your 2014 estimated tax. Free efile 1040ez Pay by direct transfer from your bank account, or pay by credit or debit card using a pay-by-phone system or the Internet. Free efile 1040ez Send in your payment (check or money order) with a payment voucher from Form 1040-ES. Free efile 1040ez Credit an Overpayment If you show an overpayment of tax after completing your Form 1040 or Form 1040A for 2013, you can apply part or all of it to your estimated tax for 2014. Free efile 1040ez On line 75 of Form 1040, or line 44 of Form 1040A, enter the amount you want credited to your estimated tax rather than refunded. Free efile 1040ez Take the amount you have credited into account when figuring your estimated tax payments. Free efile 1040ez You cannot have any of the amount you credited to your estimated tax refunded to you until you file your tax return for the following year. Free efile 1040ez You also cannot use that overpayment in any other way. Free efile 1040ez Pay Online Paying online is convenient and secure and helps make sure we get your payments on time. Free efile 1040ez You can pay using either of the following electronic payment methods. Free efile 1040ez Direct transfer from your bank account. Free efile 1040ez Credit or debit card. Free efile 1040ez To pay your taxes online or for more information, go to www. Free efile 1040ez irs. Free efile 1040ez gov/e-pay. Free efile 1040ez Pay by Phone Paying by phone is another safe and secure method of paying electronically. Free efile 1040ez Use one of the following methods. Free efile 1040ez Direct transfer from your bank account. Free efile 1040ez Credit or debit card. Free efile 1040ez To pay by direct transfer from your bank account, call 1-800-555-4477 (English), 1-800-244-4829 (Espanol). Free efile 1040ez People who are deaf, hard of hearing, or have a speech disability and who have access to TTY/TDD can call 1-800-733-4829. Free efile 1040ez To pay using a credit or debit card, you can call one of the following service providers. Free efile 1040ez There is a convenience fee charged by these providers that varies by provider, card type, and payment amount. Free efile 1040ez WorldPay 1-888-9-PAY-TAXTM(1-888-972-9829) www. Free efile 1040ez payUSAtax. Free efile 1040ez com Official Payments Corporation 1-888-UPAY-TAXTM (1-888-872-9829) www. Free efile 1040ez officialpayments. Free efile 1040ez com Link2Gov Corporation 1-888-PAY-1040TM (1-888-729-1040) www. Free efile 1040ez PAY1040. Free efile 1040ez com For the latest details on how to pay by phone, go to www. Free efile 1040ez irs. Free efile 1040ez gov/e-pay. Free efile 1040ez Pay by Check or Money Order Using the Estimated Tax Payment Voucher Each payment of estimated tax by check or money order must be accompanied by a payment voucher from Form 1040-ES. Free efile 1040ez During 2013, if you: made at least one estimated tax payment but not by electronic means, did not use software or a paid preparer to prepare or file your return,  then you should receive a copy of the 2014 Form 1040-ES/V. Free efile 1040ez The enclosed payment vouchers will be preprinted with your name, address, and social security number. Free efile 1040ez Using the preprinted vouchers will speed processing, reduce the chance of error, and help save processing costs. Free efile 1040ez Use the window envelopes that came with your Form 1040-ES package. Free efile 1040ez If you use your own envelopes, make sure you mail your payment vouchers to the address shown in the Form 1040-ES instructions for the place where you live. Free efile 1040ez Note. Free efile 1040ez These criteria can change without notice. Free efile 1040ez If you do not receive a Form 1040-ES/V package and you are required to make an estimated tax payment, you should go to www. Free efile 1040ez irs. Free efile 1040ez gov and print a copy of Form 1040-ES which includes four blank payment vouchers. Free efile 1040ez Complete one of these and make your payment timely to avoid penalties for paying late. Free efile 1040ez Do not use the address shown in the Form 1040 or Form 1040A instructions for your estimated tax payments. Free efile 1040ez If you did not pay estimated tax last year, you can order Form 1040-ES from the IRS (see inside back cover of this publication) or download it from IRS. Free efile 1040ez gov. Free efile 1040ez Follow the instructions to make sure you use the vouchers correctly. Free efile 1040ez Joint estimated tax payments. Free efile 1040ez   If you file a joint return and are making joint estimated tax payments, enter the names and social security numbers on the payment voucher in the same order as they will appear on the joint return. Free efile 1040ez Change of address. Free efile 1040ez   You must notify the IRS if you are making estimated tax payments and you changed your address during the year. Free efile 1040ez Complete Form 8822, Change of Address, and mail it to the address shown in the instructions for that form. Free efile 1040ez Credit for Withholding and Estimated Tax for 2013 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. Free efile 1040ez Also take credit for the estimated tax you paid for 2013. Free efile 1040ez These credits are subtracted from your total tax. Free efile 1040ez Because these credits are refundable, you should file a return and claim these credits, even if you do not owe tax. Free efile 1040ez Two or more employers. Free efile 1040ez   If you had two or more employers in 2013 and were paid wages of more than $113,700, too much social security or tier 1 railroad retirement tax may have been withheld from your pay. Free efile 1040ez You may be able to claim the excess as a credit against your income tax when you file your return. Free efile 1040ez See Credit for Excess Social Security Tax or Railroad Retirement Tax Withheld in chapter 37. Free efile 1040ez Withholding If you had income tax withheld during 2013, you should be sent a statement by January 31, 2014, showing your income and the tax withheld. Free efile 1040ez Depending on the source of your income, you should receive: Form W-2, Wage and Tax Statement, Form W-2G, Certain Gambling Winnings, or A form in the 1099 series. Free efile 1040ez Forms W-2 and W-2G. Free efile 1040ez   If you file a paper return, always file Form W-2 with your income tax return. Free efile 1040ez File Form W-2G with your return only if it shows any federal income tax withheld from your winnings. Free efile 1040ez   You should get at least two copies of each form. Free efile 1040ez If you file a paper return, attach one copy to the front of your federal income tax return. Free efile 1040ez Keep one copy for your records. Free efile 1040ez You also should receive copies to file with your state and local returns. Free efile 1040ez Form W-2 Your employer is required to provide or send Form W-2 to you no later than January 31, 2014. Free efile 1040ez You should receive a separate Form W-2 from each employer you worked for. Free efile 1040ez 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. Free efile 1040ez However, your employer must provide or send it to you by January 31, 2014. Free efile 1040ez 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. Free efile 1040ez If you have not received your Form W-2 by January 31, you should ask your employer for it. Free efile 1040ez If you do not receive it by February 15, call the IRS. Free efile 1040ez 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. Free efile 1040ez Include the federal income tax withheld (as shown in box 2 of Form W-2) on: Line 62 if you file Form 1040, Line 36 if you file Form 1040A, or Line 7 if you file Form 1040EZ. Free efile 1040ez In addition, Form W-2 is used to report any taxable sick pay you received and any income tax withheld from your sick pay. Free efile 1040ez Form W-2G If you had gambling winnings in 2013, the payer may have withheld income tax. Free efile 1040ez If tax was withheld, the payer will give you a Form W-2G showing the amount you won and the amount of tax withheld. Free efile 1040ez Report the amounts you won on line 21 of Form 1040. Free efile 1040ez Take credit for the tax withheld on line 62 of Form 1040. Free efile 1040ez If you had gambling winnings, you must use Form 1040; you cannot use Form 1040A or Form 1040EZ. Free efile 1040ez The 1099 Series Most forms in the 1099 series are not filed with your return. Free efile 1040ez These forms should be furnished to you by January 31, 2014 (or, for Forms 1099-B, 1099-S, and certain Forms 1099-MISC, by February 15, 2014). Free efile 1040ez Unless instructed to file any of these forms with your return, keep them for your records. Free efile 1040ez There are several different forms in this series, including: Form 1099-B, Proceeds From Broker and Barter Exchange Transactions; 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; Form 1099-R, Distributions From Pensions, Annuities, Retirement or Profit-Sharing Plans, IRAs, Insurance Contracts, etc. Free efile 1040ez ; Form 1099-S, Proceeds From Real Estate Transactions; Form RRB-1099, Payments by the Railroad Retirement Board. Free efile 1040ez 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. Free efile 1040ez See the instructions to these forms for details. Free efile 1040ez Form 1099-R. Free efile 1040ez   Attach Form 1099-R to your paper return if box 4 shows federal income tax withheld. Free efile 1040ez Include the amount withheld in the total on line 62 of Form 1040 or line 36 of Form 1040A. Free efile 1040ez You cannot use Form 1040EZ if you received payments reported on Form 1099-R. Free efile 1040ez Backup withholding. Free efile 1040ez   If you were subject to backup withholding on income you received during 2013, include the amount withheld, as shown on your Form 1099, in the total on line 62 of Form 1040, line 36 of Form 1040A, or line 7 of Form 1040EZ. Free efile 1040ez Form Not Correct If you receive a form with incorrect information on it, you should ask the payer for a corrected form. Free efile 1040ez Call the telephone number or write to the address given for the payer on the form. Free efile 1040ez The corrected Form W-2G or Form 1099 you receive will have an “X” in the “CORRECTED” box at the top of the form. Free efile 1040ez A special form, Form W-2c, Corrected Wage and Tax Statement, is used to correct a Form W-2. Free efile 1040ez In certain situations, you will receive two forms in place of the original incorrect form. Free efile 1040ez 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). Free efile 1040ez One new form you receive will be the same incorrect form or have the same incorrect information, but all money amounts will be zero. Free efile 1040ez This form will have an “X” in the “CORRECTED” box at the top of the form. Free efile 1040ez The second new form should have all the correct information, prepared as though it is the original (the “CORRECTED” box will not be checked). Free efile 1040ez 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, you should report the income and take credit for any income tax withheld by filing Form 1040X, Amended U. Free efile 1040ez S. Free efile 1040ez Individual Income Tax Return. Free efile 1040ez Separate Returns If you are married but file a separate return, you can take credit only for the tax withheld from your own income. Free efile 1040ez Do not include any amount withheld from your spouse's income. Free efile 1040ez However, different rules may apply if you live in a community property state. Free efile 1040ez Community property states are listed in chapter 2. Free efile 1040ez For more information on these rules, and some exceptions, see Publication 555, Community Property. Free efile 1040ez Fiscal Years 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 to determine your credit for federal income tax withholding. Free efile 1040ez For a discussion of how to take credit for withholding on a fiscal year return, see Fiscal Years (FY) in chapter 3 of Publication 505. Free efile 1040ez Estimated Tax Take credit for all your estimated tax payments for 2013 on line 63 of Form 1040 or line 37 of Form 1040A. Free efile 1040ez Include any overpayment from 2012 that you had credited to your 2013 estimated tax. Free efile 1040ez You must use Form 1040 or Form 1040A if you paid estimated tax. Free efile 1040ez You cannot use Form 1040EZ. Free efile 1040ez Name changed. Free efile 1040ez   If you changed your name, and you made estimated tax payments using your old name, attach a brief 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 Your social security number. Free efile 1040ez The statement should cover payments you made jointly with your spouse as well as any you made separately. Free efile 1040ez   Be sure to report the change to the Social Security Administration. Free efile 1040ez This prevents delays in processing your return and issuing any refunds. Free efile 1040ez 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. Free efile 1040ez If you made joint estimated tax payments, you must decide how to divide the payments between your returns. Free efile 1040ez 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. Free efile 1040ez 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. Free efile 1040ez 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. Free efile 1040ez 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. Free efile 1040ez 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 on the front of Form 1040 or Form 1040A. Free efile 1040ez If you divorced and remarried in 2013, enter your present spouse's SSN in that space and write your former spouse's SSN, followed by “DIV,” to the left of Form 1040, line 63, or Form 1040A, line 37. Free efile 1040ez Underpayment Penalty for 2013 If you did not pay enough tax, either through withholding or by making timely estimated tax payments, you will have an underpayment of estimated tax and you may have to pay a penalty. Free efile 1040ez Generally, you will not have to pay a penalty for 2013 if any of the following apply. Free efile 1040ez The total of your withholding and estimated tax payments was at least as much as your 2012 tax (or 110% of your 2012 tax if your AGI was more than $150,000, $75,000 if your 2013 filing status is married filing separately) and you paid all required estimated tax payments on time. Free efile 1040ez 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 efile 1040ez Your total 2013 tax minus your withholding and refundable credits is less than $1,000. Free efile 1040ez You did not have a tax liability for 2012 and your 2012 tax year was 12 months, or You did not have any withholding taxes and your current year tax less any household employment taxes is less than $1,000. Free efile 1040ez See Publication 505, chapter 4, for a definition of “total tax” for 2012 and 2013. Free efile 1040ez Farmers and fishermen. Free efile 1040ez   Special rules apply if you are a farmer or fisherman. Free efile 1040ez See Farmers and Fishermen in chapter 4 of Publication 505 for more information. Free efile 1040ez IRS can figure the penalty for you. Free efile 1040ez   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 efile 1040ez Generally, the IRS will figure the penalty for you and send you a bill. Free efile 1040ez However, if you think you are able to lower or eliminate your penalty, you must complete Form 2210 or Form 2210-F and attach it to your paper return. Free efile 1040ez See chapter 4 of Publication 505. Free efile 1040ez Prev  Up  Next   Home   More Online Publications
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Contact My Local Office in Georgia

Face-to-face Tax Help

IRS Taxpayer Assistance Centers (TACs) are your source for personal tax help when you believe your tax issue can only be handled face-to-face. No appointment is necessary.

Keep in mind, many questions can be resolved online without waiting in line. Through IRS.gov you can:
• Set up a payment plan.
• Get a transcript of your tax return.
• Make a payment.
• Check on your refund.
• Find answers to many of your tax questions.

We are now referring all requests for tax return preparation services to other available resources. You can take advantage of free tax preparation through Free File, Free File Fillable Forms or through a volunteer site in your community. To find the nearest volunteer site location or to get more information about Free File, go to the top of the page and enter “Free Tax Help” in the Search box.

If you have a tax account issues and feel that it requires talking with someone face-to-face, visit your local TAC.

Caution:  Many of our offices are located in Federal Office Buildings. These buildings may not allow visitors to bring in cell phones with camera capabilities.

Multilingual assistance is available in every office. Hours of operation are subject to change.

Before visiting your local office click on "Services Provided" in the chart below to see what services are available. Services are limited and not all services are available at every TAC office and may vary from site to site. You can get these services on a walk-in basis.

City Street Address Days/Hours of Service Telephone*
Albany 235 Roosevelt Ave.
Albany, GA 31701

Monday-Friday - 8:30 a.m.-4:30 p.m.
 

Services Provided

(229) 430-8401
Athens 355 E. Hancock Ave.
Athens, GA 30601

Monday-Friday - 8:30 a.m.-4:30 p.m.
(Closed for lunch 12:00 noon - 1:00 p.m.)

 

Services Provided

(706) 546-2008
Atlanta (Koger) 2888 Woodcock Blvd.
Atlanta, GA 30341

Monday-Friday - 8:30 a.m.-4:30 p.m. 
 

Services Provided

(404) 338-7962 
Atlanta (Summit)  401 W. Peachtree St. NW
Atlanta, GA 30308 

Monday-Friday - 8:30 a.m.-4:30 p.m. 
 

Services Provided

(404) 338-7962 
Augusta  Bldg 3 - 3154 Perimeter Pkwy
Augusta GA 30909

Monday-Friday - 8:30 a.m.-4:30 p.m.
 

Services Provided

(706) 868-1374 
Columbus  6068 Business Park Drive
Suite 124.
Columbus, GA 31909 

Monday-Friday - 8:30 a.m.-4:30 p.m. 
 

Services Provided

(706) 494-9079 
Dalton   1008 Professional Blvd.
Dalton, Ga. 30720 

Monday, Wednesday, Friday - 9:00 a.m.-4:00 p.m.
(Closed for lunch 12:00 noon - 1:00 p.m.) 

 

Services Provided

(404) 338-7962 
Gainesville  329 Oak St
Gainesville, GA
30501 

Monday-Friday - 8:30 a.m.-4:30 p.m.
 

Services Provided

(770) 536-2235 
Macon  435 2nd Street
Macon GA 31201

Monday-Friday - 8:30 a.m.-4:30 p.m. 
 

Services Provided

(478) 752-6770 
Rome  600 E. First St.
Rome, GA 30161 

Monday-Friday - 8:30 a.m.-4:30 p.m.
(Closed for lunch 12:00 noon - 1:00 p.m.) 
 

Services Provided

(706) 291-5680 
Savannah  # 9 Park of Commerce Blvd.
Savannah, GA 31405 

Monday-Friday - 8:30 a.m.-4:30 p.m.  
 

Services Provided

(912) 651-1430 
Smyrna/Marietta  1899 Powers Ferry Rd.
Atlanta, GA 30339 

Monday-Friday - 8:30 a.m.-4:30 p.m.
 

Services Provided

(404) 338-7962 

* Note: The phone numbers in the chart above are not toll-free for all locations. When you call, you will reach a recorded business message with information about office hours, locations and services provided in that office. If face-to-face assistance is not a priority for you, you may also get help with IRS letters or resolve tax account issues by phone, toll free at 1-800-829-1040 (individuals) or 1-800-829-4933 (businesses).

For information on where to file your tax return please see Where to File Addresses.

The Taxpayer Advocate Service: Call (404) 338-8099 in Atlanta or 1-877-777-4778 elsewhere, or see  Publication 1546, The Taxpayer Advocate Service of the IRS. For further information, see  Tax Topic 104.

Partnerships

IRS and organizations all over the country are partnering to assist taxpayers. Through these partnerships, organizations are also achieving their own goals. These mutually beneficial partnerships are strengthening outreach efforts and bringing education and assistance to millions.

For more information about these programs for individuals and families, contact the Stakeholder Partnerships, Education and Communication Office at:

Internal Revenue Service
401 W. Peachtree St. NW
Stop 902-D
Atlanta, GA 30308

For more information about these programs for businesses, your local Stakeholder Liaison office establishes relationships with organizations representing small business and self-employed taxpayers. They provide information about the policies, practices and procedures the IRS uses to ensure compliance with the tax laws. To establish a relationship with us, use this list to find a contact in your state:

Stakeholder Liaison (SL) Phone Numbers for Organizations Representing Small Businesses and Self-employed Taxpayers.

Page Last Reviewed or Updated: 28-Mar-2014

The Free Efile 1040ez

Free efile 1040ez Index A Alimony paid, Alimony paid. Free efile 1040ez Alimony received, Alimony received. Free efile 1040ez Annulment, Divorce or separation. Free efile 1040ez Assistance (see Tax help) B Basis of property, death of spouse, Death of spouse. Free efile 1040ez Business expenses, Business and investment expenses. Free efile 1040ez C Child tax credit, Child tax credit. Free efile 1040ez Civil service annuities, Civil service retirement. Free efile 1040ez Community income defined, Community or Separate Property and Income Community income, special rules, Certain community income not treated as community income by one spouse. Free efile 1040ez Community property defined, Community or Separate Property and Income Community property laws disregarded, Community Property Laws Disregarded Credits Child tax credit, Credits, Taxes, and Payments Earned income credit, Earned income credit. Free efile 1040ez CSRS annuities, Civil service retirement. Free efile 1040ez D Death of spouse, basis of property, Death of spouse. Free efile 1040ez Deductions Alimony paid, Deductions Business expenses, Deductions Investment expenses, Deductions IRA deduction, Deductions Personal expenses, Deductions Dependents, Exemptions Dividends, Dividends, interest, and rents. Free efile 1040ez Divorce, Divorce or separation. Free efile 1040ez Domestic partners, Registered domestic partners. Free efile 1040ez Domicile, Domicile E Earned income credit, Earned income credit. Free efile 1040ez End of the marital community, End of the Community Equitable relief, Equitable relief. Free efile 1040ez ESA withdrawals, Withdrawals from individual retirement arrangements (IRAs) and Coverdell Education Savings Accounts (ESAs). Free efile 1040ez Estimated tax payments, Estimated tax payments. Free efile 1040ez Exempt income, Tax-exempt income. Free efile 1040ez Exemptions Dependent, Exemptions Personal, Exemptions Extensions, Extension of time to file. Free efile 1040ez F FERS annuities, Civil service retirement. Free efile 1040ez Form 8958, Community or Separate Property and Income, Identifying Income, Deductions, and Credits, Dividends, interest, and rents. Free efile 1040ez , Separate Return Preparation Free tax services, Free help with your tax return. Free efile 1040ez G Gains and losses, Gains and losses. Free efile 1040ez H Help (see Tax help) I Income Alimony received, Income Civil service annuities, Income Dividends, Income Gains and losses, Income Interest, Income IRA distributions, Income Lump-sum distributions, Income Military retirement pay, Income Partnership income, Income Pensions, Income Rents, Income Separate income, Income from separate property. Free efile 1040ez Tax-exempt income, Income Wages, earnings, and profits, Income Innocent spouse relief, Relief from liability arising from community property law. Free efile 1040ez , Equitable relief. Free efile 1040ez Interest, Dividends, interest, and rents. Free efile 1040ez Investment expenses, Business and investment expenses. Free efile 1040ez IRA deduction, IRA deduction. Free efile 1040ez IRA distributions, Withdrawals from individual retirement arrangements (IRAs) and Coverdell Education Savings Accounts (ESAs). Free efile 1040ez J Joint return vs. Free efile 1040ez separate returns, Joint Return Versus Separate Returns L Lump-sum distributions, Lump-sum distributions. Free efile 1040ez M Military retirement pay, Military retirement pay. Free efile 1040ez N Nonresident alien spouse, Nonresident alien spouse. Free efile 1040ez O Overpayments, Overpayments. Free efile 1040ez P Partnership income, Partnership income. Free efile 1040ez Partnerships, self-employment tax, Partnerships. Free efile 1040ez Payments Estimated tax payments, Estimated tax payments. Free efile 1040ez Federal income tax withheld, Federal income tax withheld. Free efile 1040ez Pensions, Pensions. Free efile 1040ez Personal expenses, Personal expenses. Free efile 1040ez Publications (see Tax help) R Registered domestic partners, Registered domestic partners. Free efile 1040ez Relief from liability arising from community property law, Relief from liability arising from community property law. Free efile 1040ez Rents, Dividends, interest, and rents. Free efile 1040ez S Self-employment tax Partnership, Self-employment tax. Free efile 1040ez Sole proprietorship, Self-employment tax. Free efile 1040ez Separate income defined, Separate income. Free efile 1040ez Separate property defined, Community or Separate Property and Income Separate property income, Income from separate property. Free efile 1040ez Separate returns Extensions, Extension of time to file. Free efile 1040ez Separate returns vs. Free efile 1040ez joint return, Joint Return Versus Separate Returns Separated spouses, Spouses living apart all year. Free efile 1040ez Separation agreement, Divorce or separation. Free efile 1040ez Sole proprietorship, self-employment tax, Sole proprietorship. Free efile 1040ez Spousal agreements, Spousal agreements. Free efile 1040ez Spouses living apart, Spouses living apart all year. Free efile 1040ez T Tax help, How To Get Tax Help Tax-exempt income, Tax-exempt income. Free efile 1040ez TTY/TDD information, How To Get Tax Help W Wages, earnings, and profits, Wages, earnings, and profits. Free efile 1040ez Withholding tax, Federal income tax withheld. Free efile 1040ez Prev  Up     Home   More Online Publications