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Free Tax Filing 2013 Low Income

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Free Tax Filing 2013 Low Income

Free tax filing 2013 low income 1. Free tax filing 2013 low income   Tax Withholding for 2014 Table of Contents Introduction Useful Items - You may want to see: Salaries and WagesDetermining Amount of Tax Withheld Using Form W-4 Completing Form W-4 and Worksheets Getting the Right Amount of Tax Withheld Rules Your Employer Must Follow Exemption From Withholding Supplemental Wages Penalties Tips Taxable Fringe BenefitsSpecial rule. Free tax filing 2013 low income Exceptions. Free tax filing 2013 low income Sick Pay Pensions and AnnuitiesPeriodic Payments Nonperiodic Payments Eligible Rollover Distributions Choosing Not To Have Income Tax Withheld Gambling WinningsException. Free tax filing 2013 low income Identical wagers. Free tax filing 2013 low income Unemployment Compensation Federal Payments Backup WithholdingTaxpayer identification number. Free tax filing 2013 low income Underreported interest or dividends. Free tax filing 2013 low income Introduction This chapter 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 tax filing 2013 low income This chapter explains in detail the rules for withholding tax from each of these types of income. Free tax filing 2013 low income The discussion of salaries and wages includes an explanation of how to complete Form W-4. Free tax filing 2013 low income This chapter also covers backup withholding on interest, dividends, and other payments. Free tax filing 2013 low income Useful Items - You may want to see: 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 See chapter 5 of this publication for information about getting these publications and forms. Free tax filing 2013 low income Salaries and Wages Income tax is withheld from the pay of most employees. Free tax filing 2013 low income Your pay includes your regular pay, bonuses, commissions, and vacation allowances. Free tax filing 2013 low income It also includes reimbursements and other expense allowances paid under a nonaccountable plan. Free tax filing 2013 low income See Supplemental Wages , later, for definitions of accountable and nonaccountable plans. Free tax filing 2013 low income 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 tax filing 2013 low income This is explained under Exemption From Withholding , later. Free tax filing 2013 low income You can ask your employer to withhold income tax from noncash wages and other wages not subject to withholding. Free tax filing 2013 low income If your employer does not agree to withhold tax, or if not enough is withheld, you may have to pay estimated tax, as discussed in chapter 2. Free tax filing 2013 low income Military retirees. Free tax filing 2013 low income   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 tax filing 2013 low income Household workers. Free tax filing 2013 low income   If you are a household worker, you can ask your employer to withhold income tax from your pay. Free tax filing 2013 low income A household worker is an employee who performs household work in a private home, local college club, or local fraternity or sorority chapter. Free tax filing 2013 low income   Tax is withheld only if you want it withheld and your employer agrees to withhold it. Free tax filing 2013 low income If you do not have enough income tax withheld, you may have to pay estimated tax, as discussed in chapter 2. Free tax filing 2013 low income Farmworkers. Free tax filing 2013 low income   Generally, income tax is withheld from your cash wages for work on a farm unless your employer both: 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 tax filing 2013 low income Differential wage payments. Free tax filing 2013 low income   When employees are on leave from employment for military duty, some employers make up the difference between the military pay and civilian pay. Free tax filing 2013 low income 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 tax filing 2013 low income The wages and withholding will be reported on Form W-2, Wage and Tax Statement. Free tax filing 2013 low income 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 tax filing 2013 low income The amount you earn in each payroll period. Free tax filing 2013 low income The information you give your employer on Form W-4. Free tax filing 2013 low income Form W-4 includes four types of information that your employer will use to figure your withholding. Free tax filing 2013 low income Whether to withhold at the single rate or at the lower married rate. Free tax filing 2013 low income How many withholding allowances you claim (each allowance reduces the amount withheld). Free tax filing 2013 low income Whether you want an additional amount withheld. Free tax filing 2013 low income Whether you are claiming an exemption from withholding in 2014. Free tax filing 2013 low income See Exemption From Withholding , later. Free tax filing 2013 low income Note. Free tax filing 2013 low income You must specify a filing status and a number of withholding allowances on Form W-4. Free tax filing 2013 low income You cannot specify only a dollar amount of withholding. Free tax filing 2013 low income New Job When you start a new job, you must fill out a Form W-4 and give it to your employer. Free tax filing 2013 low income Your employer should have copies of the form. Free tax filing 2013 low income If you need to change the information later, you must fill out a new form. Free tax filing 2013 low income 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 tax filing 2013 low income You may be able to avoid overwithholding if your employer agrees to use the part-year method. Free tax filing 2013 low income See Part-Year Method , later, for more information. Free tax filing 2013 low income Employee also receiving pension income. Free tax filing 2013 low income   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 tax filing 2013 low income However, you can choose to split your withholding allowances between your pension and job in any manner. Free tax filing 2013 low income 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 tax filing 2013 low income When this happens, you may need to give your employer a new Form W-4 to change your withholding status or number of allowances. Free tax filing 2013 low income If the changes reduce the number of allowances you are allowed to claim or changes your marital status from married to single, you must give your employer a new Form W-4 within 10 days. Free tax filing 2013 low income See Marital Status (Line 3 of Form W-4) and Withholding Allowances (Line 5 of Form W-4) , later. Free tax filing 2013 low income Generally, you can submit a new Form W-4 whenever you wish to change your withholding allowances for any other reason. Free tax filing 2013 low income See Table 1-1 for examples of personal and financial changes you should consider. Free tax filing 2013 low income Table 1-1. Free tax filing 2013 low income Personal and Financial Changes Factor Examples Lifestyle change Marriage Divorce Birth or adoption of child Loss of an exemption Purchase of a new home Retirement Filing chapter 11 bankruptcy Wage income You or your spouse start or stop working, or start or stop a second job Change in the amount of taxable income not subject to withholding Interest income Dividends Capital gains Self-employment income IRA (including certain Roth  IRA) distributions Change in the amount of adjustments to income IRA deduction Student loan interest deduction Alimony expense Change in the amount of itemized deductions or tax credits Medical expenses Taxes Interest expense Gifts to charity Job expenses Dependent care expenses Education credit Child tax credit Earned income credit If you change the number of your withholding allowances, you can request that your employer withhold using the Cumulative Wage Method , explained later. Free tax filing 2013 low income 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 much or too little. Free tax filing 2013 low income 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 tax filing 2013 low income You can get a blank Form W-4 from your employer or print the form from IRS. Free tax filing 2013 low income gov. Free tax filing 2013 low income You should try to have your withholding match your actual tax liability. Free tax filing 2013 low income 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 tax filing 2013 low income If too much tax is withheld, you will lose the use of that money until you get your refund. Free tax filing 2013 low income 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 tax filing 2013 low income See Table 1-1 for examples. Free tax filing 2013 low income Note. Free tax filing 2013 low income You cannot give your employer a payment to cover federal income tax withholding on salaries and wages for past pay periods or a payment for estimated tax. Free tax filing 2013 low income When Should You Check Your Withholding? The earlier in the year you check your withholding, the easier it is to get the right amount of tax withheld. Free tax filing 2013 low income You should check your withholding when any of the following situations occur. Free tax filing 2013 low income You receive a paycheck stub (statement) covering a full pay period in 2014, showing tax withheld based on 2014 tax rates. Free tax filing 2013 low income You prepare your 2013 tax return and get a: Big refund, or Balance due that is: More than you can comfortably pay, or Subject to a penalty. Free tax filing 2013 low income There are changes in your life or financial situation that affect your tax liability. Free tax filing 2013 low income See Table 1-1. Free tax filing 2013 low income There are changes in the tax law that affect your tax liability. Free tax filing 2013 low income How Do You Check Your Withholding? You can use the worksheets and tables in this publication to see if you are having the right amount of tax withheld. Free tax filing 2013 low income You can also use the IRS Withholding calculator at www. Free tax filing 2013 low income irs. Free tax filing 2013 low income gov/individuals. Free tax filing 2013 low income If you use the worksheets and tables in this publication, follow these steps. Free tax filing 2013 low income Fill out Worksheet 1-5 to project your total federal income tax liability for 2014. Free tax filing 2013 low income Fill out Worksheet 1-7 to project your total federal withholding for 2014 and compare that with your projected tax liability from Worksheet 1-5. Free tax filing 2013 low income If you are not having enough tax withheld, line 6 of Worksheet 1-7 will show you how much more to have withheld each payday. Free tax filing 2013 low income For ways to increase the amount of tax withheld, see How Do You Increase Your Withholding? If line 5 of Worksheet 1-7 shows that you are having more tax withheld than necessary, see How Do You Decrease Your Withholding, for ways to decrease the amount of tax you have withheld each payday. Free tax filing 2013 low income How Do You Increase Your Withholding? There are two ways to increase your withholding. Free tax filing 2013 low income You can: Decrease the number of allowances you claim on Form W-4, or Enter an additional amount that you want withheld from each paycheck on Form W-4. Free tax filing 2013 low income Requesting an additional amount withheld. Free tax filing 2013 low income   You can request that an additional amount be withheld from each paycheck by following these steps. Free tax filing 2013 low income Complete Worksheets 1-5 and 1-7. Free tax filing 2013 low income Complete a new Form W-4 if the amount on Worksheet 1-7, line 5: Is more than you want to pay with your tax return or in estimated tax payments throughout the year, or Would cause you to pay a penalty when you file your tax return for 2014. Free tax filing 2013 low income Enter on your new Form W-4, the same number of withholding allowances your employer now uses for your withholding. Free tax filing 2013 low income This is the number of allowances you entered on the last Form W-4 you gave your employer. Free tax filing 2013 low income Enter on your new Form W-4, the amount from Worksheet 1-7, line 6. Free tax filing 2013 low income Give your newly completed Form W-4 to your employer. Free tax filing 2013 low income   If you have this additional amount withheld from your pay each payday, you should avoid owing a large amount at the end of the year. Free tax filing 2013 low income Example. Free tax filing 2013 low income Early in 2014, Steve Miller used Worksheets 1-5, 1-6, and 1-7 to project his 2014 tax liability ($4,316) and his withholding for the year ($3,516). Free tax filing 2013 low income Steve's tax will be underwithheld by $800 ($4,316 − $3,516). Free tax filing 2013 low income His choices are to pay this amount when he files his 2014 tax return, make estimated tax payments, or increase his withholding now. Free tax filing 2013 low income Steve gets a new Form W-4 from his employer, who tells him that there are 50 paydays remaining in 2014. Free tax filing 2013 low income Steve completes the new Form W-4 as before, entering the same number of withholding allowances as before, but, in addition, entering $16 ($800 ÷ 50) on the form as the additional amount to be withheld from his pay each payday. Free tax filing 2013 low income He gives the completed form to his employer. Free tax filing 2013 low income What if I have more than one job or my spouse also has a job?   You are more likely to need to increase your withholding if you have more than one job or if you are married filing jointly and your spouse also works. Free tax filing 2013 low income If this is the case, you can increase your withholding for one or more of the jobs. Free tax filing 2013 low income   You can apply the amount on Worksheet 1-7, line 5, to only one job or divide it between the jobs any way you wish. Free tax filing 2013 low income For each job, determine the extra amount that you want to apply to that job and divide that amount by the number of paydays remaining in 2014 for that job. Free tax filing 2013 low income This will give you the additional amount to enter on the Form W-4 you will file for that job. Free tax filing 2013 low income You need to give your employer a new Form W-4 for each job for which you are changing your withholding. Free tax filing 2013 low income Example. Free tax filing 2013 low income Meg Green works in a store and earns $46,000 a year. Free tax filing 2013 low income Her husband, John, works full-time in manufacturing and earns $68,000 a year. Free tax filing 2013 low income In 2014, they will also have $184 in taxable interest and $1,000 of other taxable income. Free tax filing 2013 low income They expect to file a joint income tax return. Free tax filing 2013 low income Meg and John complete Worksheets 1-5, 1-6, and 1-7. Free tax filing 2013 low income Line 5 of Worksheet 1-7 shows that they will owe an additional $4,459 after subtracting their withholding for the year. Free tax filing 2013 low income They can divide the $4,459 any way they want. Free tax filing 2013 low income They can enter an additional amount on either of their Forms W-4, or divide it between them. Free tax filing 2013 low income They decide to have the additional amount withheld from John's wages, so they enter $91 ($4,459 ÷ 49 remaining paydays) on his Form W-4. Free tax filing 2013 low income Both claim the same number of allowances as before. Free tax filing 2013 low income How Do You Decrease Your Withholding? If your completed Worksheets 1-5 and 1-7 show that you may have more tax withheld than your projected tax liability for 2014, you may be able to decrease your withholding. Free tax filing 2013 low income There are two ways to do this. Free tax filing 2013 low income You can: Decrease any additional amount you are having withheld, or Increase the number of allowances you claim on Form W-4. Free tax filing 2013 low income You can claim only the number of allowances to which you are entitled. Free tax filing 2013 low income To see if you can decrease your withholding by increasing your allowances, see the Form W-4 instructions and the rest of this publication. Free tax filing 2013 low income Increasing the number of allowances. Free tax filing 2013 low income   Figure and increase the number of withholding allowances you can claim as follows. Free tax filing 2013 low income On a new Form W-4, complete the Personal Allowances Worksheet. Free tax filing 2013 low income If you plan to itemize deductions, claim adjustments to income, or claim tax credits, complete a new Deductions and Adjustments Worksheet. Free tax filing 2013 low income If you plan to claim tax credits, see Converting Credits to Withholding Allowances, later. Free tax filing 2013 low income If you meet the criteria on line H of the Form W-4 Personal Allowances Worksheet, complete a new Two-Earners/Multiple Jobs Worksheet. Free tax filing 2013 low income If the number of allowances you can claim on Form W-4, is different from the number you already are claiming, give the newly completed Form W-4 to your employer. Free tax filing 2013 low income Converting Credits to Withholding Allowances Table 1-2 , later, shows many of the tax credits you may be able to use to decrease your withholding. Free tax filing 2013 low income The Form W-4 Personal Allowances Worksheet provides only rough adjustments for the child and dependent care credit and the child tax credit. Free tax filing 2013 low income Complete Worksheet 1-8 to figure these credits more accurately and also take other credits into account. Free tax filing 2013 low income Include the amount from line 12 of Worksheet 1-8 in the total on line 5 of the Deductions and Adjustments Worksheet. Free tax filing 2013 low income Then complete the Deductions and Adjustments Worksheet and the rest of Form W-4. Free tax filing 2013 low income If you take the child and dependent care credit into account on Worksheet 1-8, enter -0- on line F of the Personal Allowances Worksheet. Free tax filing 2013 low income If you take the child tax credit into account on Worksheet 1-8, enter -0- on line G of the Personal Allowances Worksheet. Free tax filing 2013 low income Example. Free tax filing 2013 low income Brett and Alyssa Davis are married and expect to file a joint return for 2014. Free tax filing 2013 low income Their expected taxable income from all sources is $68,000. Free tax filing 2013 low income They expect to have $15,900 of itemized deductions. Free tax filing 2013 low income Their projected tax credits include a child and dependent care credit of $960 and an adoption credit of $1,500. Free tax filing 2013 low income The Davis' complete Worksheet 1-8, as follows, to see whether they can convert their tax credits into additional withholding allowances. Free tax filing 2013 low income Line 1, expected child and dependent care credit—$960. Free tax filing 2013 low income Line 9, expected adoption credit—$1,500. Free tax filing 2013 low income Line 10, total estimated tax credits—$2,460. Free tax filing 2013 low income Line 11. Free tax filing 2013 low income Their combined total income from all sources, $68,000, falls between $42,001 and $98,000 on the table for married filing jointly or qualifying widow(er). Free tax filing 2013 low income The number to the right of this range is 6. Free tax filing 2013 low income 7. Free tax filing 2013 low income Line 12, multiply line 10 by line 11—$16,482. Free tax filing 2013 low income Then the Davis' complete the Form W-4 worksheets. Free tax filing 2013 low income Because they choose to account for their child and dependent care credit on the Deductions and Adjustments Worksheet, they enter -0- on line F of the Personal Allowances Worksheet and figure a new total for line H. Free tax filing 2013 low income They take the result on line 12 of Worksheet 1-8, add it to their other adjustments on line 5 of the Form W-4 Deductions and Adjustments Worksheet, and complete the Form W-4 worksheets. Free tax filing 2013 low income When Will Your New Form W-4 Go Into Effect? If the change is for the current year, your employer must put your new Form W-4 into effect no later than the start of the first payroll period ending on or after the 30th day after the day on which you give your employer your revised Form W-4. Free tax filing 2013 low income If the change is for next year, your new Form W-4 will not take effect until next year. Free tax filing 2013 low income Retirees Returning to the Workforce When you first began receiving your pension, you told the payer how much tax to withhold, if any, by completing Form W-4P, Withholding Certificate for Pension or Annuity Payments (or similar form). Free tax filing 2013 low income However, if your retirement pay is from the military or certain deferred compensation plans, you completed Form W-4 instead of Form W-4P. Free tax filing 2013 low income You completed either form based on your projected income at that time. Free tax filing 2013 low income Now that you are returning to the workforce, your new Form W-4 (given to your employer) and your Form W-4 or W-4P (on file with your pension plan) must work together to determine the correct amount of withholding for your new amount of income. Free tax filing 2013 low income The worksheets that come with Forms W-4 and W-4P are basically the same, so you can use either set of worksheets to figure out how many withholding allowances you are entitled to claim. Free tax filing 2013 low income Start off with the Personal Allowances Worksheet. Free tax filing 2013 low income Then, if you will be itemizing your deductions, claiming adjustments to income, or claiming tax credits when you file your tax return, complete the Deductions and Adjustments Worksheet. Free tax filing 2013 low income The third worksheet is the most important for this situation. Free tax filing 2013 low income Form W-4 calls it the Two-Earners/Multiple Jobs Worksheet, Form W-4P calls it the Multiple Pensions/More-Than-One-Income Worksheet—both are the same. Free tax filing 2013 low income If you have more than one source of income, in order to have enough withholding to cover the tax on your higher income, you may need to claim fewer withholding allowances or request your employer to withhold an additional amount from each paycheck. Free tax filing 2013 low income Once you have figured out how many allowances you are entitled to claim, look at the income from both your pension and your new job, and how often you receive payments. Free tax filing 2013 low income It is your decision how to divide up your withholding allowances between these sources of income. Free tax filing 2013 low income For example, you may want to “take home” most of your weekly paycheck to use as spending money and use your monthly pension to “pay the bills. Free tax filing 2013 low income ” In that case, change your Form W-4P to zero allowances and claim all that you are entitled to on your Form W-4. Free tax filing 2013 low income There are a couple of ways you can get a better idea of how much tax will be withheld when claiming a certain number of allowances. Free tax filing 2013 low income Use the withholding tables in Publication 15 (Circular E), Employer's Tax Guide. Free tax filing 2013 low income Contact your pension provider and your employer's payroll department. Free tax filing 2013 low income And remember, this is not a final decision. Free tax filing 2013 low income If you do not get the correct amount of withholding with the first Forms W-4 and W-4P you submit, you should refigure your allowances (or divide them differently) using the information and worksheets in this publication, or the resources mentioned above. Free tax filing 2013 low income You should go through this same process each time your life situation changes, whether it be for personal or financial reasons. Free tax filing 2013 low income You may need more tax withheld, or you may need less. Free tax filing 2013 low income Table 1-2. Free tax filing 2013 low income Tax Credits for 2014 For more information about the . Free tax filing 2013 low income . Free tax filing 2013 low income . Free tax filing 2013 low income See . Free tax filing 2013 low income . Free tax filing 2013 low income . Free tax filing 2013 low income Adoption credit Form 8839 instructions Child and dependent care expenses, credit for Publication 503, Child and Dependent Care Expenses Child tax credit (including the additional child tax credit) Instructions for Form 1040 or Form 1040A Earned income credit Publication 596, Earned Income Credit Education credits Publication 970, Tax Benefits for Education Elderly or the disabled, credit for the Publication 524, Credit for the Elderly or the Disabled Foreign tax credit (except any credit that applies to wages not subject to U. Free tax filing 2013 low income S. Free tax filing 2013 low income income tax withholding because they are subject to income tax withholding by a foreign country) Publication 514, Foreign Tax Credit for Individuals General business credit Form 3800, General Business Credit Mortgage interest credit Publication 530, Tax Information for First-Time Homeowners Qualified electric vehicle passive activity credit Form 8834 Prior year minimum tax, credit for (if you paid alternative minimum tax in an earlier year) Form 8801 instructions Retirement savings contributions credit (saver's credit) Publication 590, Individual Retirement Arrangements (IRAs) Tax credit bonds, credit to holders of Form 8912 instructions Completing Form W-4 and Worksheets When reading the following discussion, you may find it helpful to refer to Form W-4. Free tax filing 2013 low income Marital Status There is a lower withholding rate for people who qualify to check the “Married” box on line 3 of Form W-4. Free tax filing 2013 low income Everyone else must have tax withheld at the higher single rate. Free tax filing 2013 low income Single. Free tax filing 2013 low income   You must check the “Single” box if any of the following applies. Free tax filing 2013 low income You are single. Free tax filing 2013 low income If you are divorced, or separated from your spouse under a court decree of separate maintenance, you are considered single. Free tax filing 2013 low income You are married, but neither you nor your spouse is a citizen or resident of the United States. Free tax filing 2013 low income You are married, either you or your spouse is a nonresident alien, and you have not chosen to have that person treated as a resident alien for tax purposes. Free tax filing 2013 low income For more information, see Nonresident Spouse Treated as a Resident in chapter 1 of Publication 519. Free tax filing 2013 low income Married. Free tax filing 2013 low income   You qualify to check the “Married” box if any of the following applies. Free tax filing 2013 low income You are married and neither you nor your spouse is a nonresident alien. Free tax filing 2013 low income You are considered married for the whole year even if your spouse died during the year. Free tax filing 2013 low income You are married and either you or your spouse is a nonresident alien who has chosen to be treated as a resident alien for tax purposes. Free tax filing 2013 low income For more information, see Nonresident Spouse Treated as a Resident in chapter 1 of Publication 519. Free tax filing 2013 low income You expect to be able to file your return as a qualifying widow or widower. Free tax filing 2013 low income You usually can use this filing status if your spouse died within the previous 2 years and you provide more than half the cost of keeping up a home for the entire year that was the main home for you and your child whom you can claim as a dependent. Free tax filing 2013 low income However, you must file a new Form W-4 showing your filing status as single by December 1 of the last year you are eligible to file as a qualifying widow or widower. Free tax filing 2013 low income For more information on this filing status, see Qualifying Widow(er) With Dependent Child under Filing Status in Publication 501, Exemptions, Standard Deduction, and Filing Information. Free tax filing 2013 low income Married, but withhold at higher single rate. Free tax filing 2013 low income   Some married people find that they do not have enough tax withheld at the married rate. Free tax filing 2013 low income This can happen, for example, when both spouses work. Free tax filing 2013 low income To avoid this, you can check the “Married, but withhold at higher Single rate” box (even if you qualify for the married rate). Free tax filing 2013 low income Also, you may find that more tax is withheld if you fill out the Two-Earners/Multiple Jobs Worksheet, explained later. Free tax filing 2013 low income Withholding Allowances The more allowances you claim on Form W-4, the less income tax your employer will withhold. Free tax filing 2013 low income You will have the most tax withheld if you claim “0” allowances. Free tax filing 2013 low income The number of allowances you can claim depends on the following factors. Free tax filing 2013 low income How many exemptions you can take on your tax return. Free tax filing 2013 low income Whether you have income from more than one job. Free tax filing 2013 low income What deductions, adjustments to income, and credits you expect to have for the year. Free tax filing 2013 low income Whether you will file as head of household. Free tax filing 2013 low income If you are married (filing jointly), it also depends on whether your spouse also works and claims any allowances on his or her own Form W-4. Free tax filing 2013 low income Or, if married filing separately, whether or not your spouse also works. Free tax filing 2013 low income Form W-4 worksheets. Free tax filing 2013 low income    Form W-4 has worksheets to help you figure how many withholding allowances you can claim. Free tax filing 2013 low income The worksheets are for your own records. Free tax filing 2013 low income Do not give them to your employer. Free tax filing 2013 low income   Complete only one set of Form W-4 worksheets, no matter how many jobs you have. Free tax filing 2013 low income If you are married and will file a joint return, complete only one set of worksheets for you and your spouse, even if you both earn wages and each must give Form W-4 to your employers. Free tax filing 2013 low income Complete separate sets of worksheets only if you and your spouse will file separate returns. Free tax filing 2013 low income   If you are not exempt from withholding (see Exemption From Withholding , later), complete the Personal Allowances Worksheet on page 1 of the form. Free tax filing 2013 low income Also, use the worksheets on page 2 of the form to adjust the number of your withholding allowances for itemized deductions and adjustments to income, and for two-earner or multiple-job situations. Free tax filing 2013 low income If you want to adjust the number of your withholding allowances for certain tax credits, use the Deductions and Adjustments Worksheet on page 2 of Form W-4, even if you do not have any deductions or adjustments. Free tax filing 2013 low income   Complete all worksheets that apply to your situation. Free tax filing 2013 low income The worksheets will help you figure the maximum number of withholding allowances you are entitled to claim so that the amount of income tax withheld from your wages will match, as closely as possible, the amount of income tax you will owe at the end of the year. Free tax filing 2013 low income Multiple jobs. Free tax filing 2013 low income   If you have income from more than one job at the same time, complete only one set of Form W-4 worksheets. Free tax filing 2013 low income Then split your allowances between the Forms W-4 for each job. Free tax filing 2013 low income You cannot claim the same allowances with more than one employer at the same time. Free tax filing 2013 low income You can claim all your allowances with one employer and none with the other(s), or divide them any other way. Free tax filing 2013 low income Married individuals. Free tax filing 2013 low income   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 tax filing 2013 low income Use only one set of worksheets. Free tax filing 2013 low income You can divide your total allowances any way, but you cannot claim an allowance that your spouse also claims. Free tax filing 2013 low income   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 tax filing 2013 low income Alternative method of figuring withholding allowances. Free tax filing 2013 low income   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 tax filing 2013 low income   The method you use must be based on withholding schedules, the tax rate schedules, and the 2014 Estimated Tax Worksheet in chapter 2. Free tax filing 2013 low income It must take into account only the items of income, adjustments to income, deductions, and tax credits that are taken into account on Form W-4. Free tax filing 2013 low income   You can use the number of withholding allowances determined under an alternative method rather than the number determined using the Form W-4 worksheets. Free tax filing 2013 low income You still must give your employer a Form W-4 claiming your withholding allowances. Free tax filing 2013 low income Employees who are not citizens or residents. Free tax filing 2013 low income   If you are neither a citizen nor a resident of the United States, you usually can claim only one withholding allowance. Free tax filing 2013 low income However, this rule does not apply if you are a resident of Canada or Mexico, or if you are a U. Free tax filing 2013 low income S. Free tax filing 2013 low income national. Free tax filing 2013 low income It also does not apply if your spouse is a U. Free tax filing 2013 low income S. Free tax filing 2013 low income citizen or resident and you have chosen to be treated as a resident of the United States for tax purposes. Free tax filing 2013 low income Special rules apply to residents of South Korea and India. Free tax filing 2013 low income For more information, see Withholding From Compensation in chapter 8 of Publication 519. Free tax filing 2013 low income Personal Allowances Worksheet Use the Personal Allowances Worksheet on page 1 of Form W-4 to figure your withholding allowances based on all of the following that apply. Free tax filing 2013 low income Exemptions. Free tax filing 2013 low income Only one job. Free tax filing 2013 low income Head of household filing status. Free tax filing 2013 low income Child and dependent care credit. Free tax filing 2013 low income Child tax credit. Free tax filing 2013 low income Exemptions (worksheet lines A, C, and D). Free tax filing 2013 low income   You can claim one withholding allowance for each exemption you expect to claim on your tax return. Free tax filing 2013 low income Self. Free tax filing 2013 low income   You can claim an allowance for your exemption on line A unless another person can claim an exemption for you on his or her tax return. Free tax filing 2013 low income If another person is entitled to claim an exemption for you, you cannot claim an allowance for your exemption even if the other person will not claim your exemption. Free tax filing 2013 low income Spouse. Free tax filing 2013 low income   You can claim an allowance for your spouse's exemption on line C unless your spouse is claiming his or her own exemption or another person can claim an exemption for your spouse. Free tax filing 2013 low income Do not claim this allowance if you and your spouse expect to file separate returns. Free tax filing 2013 low income Dependents. Free tax filing 2013 low income   You can claim one allowance on line D for each exemption you will claim for a dependent on your tax return. Free tax filing 2013 low income Only one job (worksheet line B). Free tax filing 2013 low income    You can claim an additional withholding allowance if any of the following apply for 2014. Free tax filing 2013 low income You are single and you have only one job at a time. Free tax filing 2013 low income You are married, you have only one job at a time, and your spouse does not work. Free tax filing 2013 low income Your wages from a second job or your spouse's wages (or the total of both) are $1,500 or less. Free tax filing 2013 low income If you qualify for this allowance, enter “1” on line B of the worksheet. Free tax filing 2013 low income Head of household filing status (worksheet line E). Free tax filing 2013 low income   Generally, you can file as head of household if you are unmarried and pay more than half the cost of keeping up a home that: Was the main home for all of 2014 of your parent whom you can claim as a dependent, or You lived in for more than half the year with your qualifying child or any other person you can claim as a dependent. Free tax filing 2013 low income For more information, see Publication 501. Free tax filing 2013 low income   If you expect to file as head of household on your 2014 tax return, enter “1” on line E of the worksheet. Free tax filing 2013 low income Reduction of personal allowances. Free tax filing 2013 low income   For 2014, your deduction for personal exemptions on your tax return is reduced if your adjusted gross income (AGI) is more than the AGI shown next for your filing status. Free tax filing 2013 low income Personal Allowance Phaseout Threshold Single $254,200 Married filing jointly or qualifying widow(er) $305,050 Married filing separately $152,525 Head of household $279,650   If you expect your AGI to be more than the amount listed, use Worksheet 1-1 to figure your reduced number of personal allowances on lines A, C, and D of the Personal Allowances Worksheet. Free tax filing 2013 low income Worksheet 1-1. Free tax filing 2013 low income Personal Allowances Worksheet (Form W-4) Reduction of Personal Allowances if AGI Above Phaseout Threshold 1. Free tax filing 2013 low income Enter the total amount of allowances on lines A, C, and D of the Personal Allowance Worksheet without regard to the phaseout rule 1. Free tax filing 2013 low income   2. Free tax filing 2013 low income Enter your expected AGI 2. Free tax filing 2013 low income       3. Free tax filing 2013 low income Enter $254,200 if single $305,050 if married filing jointly or qualifying widow(er) $152,525 if married filing separately $279,650 if head of household 3. Free tax filing 2013 low income       4. Free tax filing 2013 low income Subtract line 3 from line 2 4. Free tax filing 2013 low income       5. Free tax filing 2013 low income Divide line 4 by $125,000 ($62,500 if married filing separately). Free tax filing 2013 low income Enter the result as a decimal 5. Free tax filing 2013 low income   6. Free tax filing 2013 low income Multiply line 1 by line 5. Free tax filing 2013 low income If the result is not a whole number, increase it to the next higher whole number 6. Free tax filing 2013 low income   7. Free tax filing 2013 low income Subtract line 6 from line 1. Free tax filing 2013 low income The total of the numbers you enter on A, C, and D of the Personal Allowances Worksheet can not be more than this amount 7. Free tax filing 2013 low income     Child and dependent care credit (worksheet line F). Free tax filing 2013 low income   Enter “1” on line F if you expect to claim a credit for at least $2,000 of qualifying child or dependent care expenses on your 2014 return. Free tax filing 2013 low income Generally, qualifying expenses are those you pay for the care of your dependent who is your qualifying child under age 13 or for your spouse or dependent who is not able to care for himself or herself so that you can work or look for work. Free tax filing 2013 low income For more information, see Publication 503, Child and Dependent Care Expenses. Free tax filing 2013 low income   Instead of using line F, you can choose to take the credit into account on line 5 of the Deductions and Adjustments Worksheet, as explained under Tax credits , later. Free tax filing 2013 low income Child tax credit (worksheet line G). Free tax filing 2013 low income   If your total income will be less than $65,000 ($95,000 if married), enter “2” on line G for each eligible child. Free tax filing 2013 low income Subtract “1” from that amount if you have three to six eligible children. Free tax filing 2013 low income Subtract “2” from that amount if you have seven or more eligible children. Free tax filing 2013 low income   If your total income will be between $65,000 and $84,000 ($95,000 and $119,000 if married), enter “1” on line G for each eligible child. Free tax filing 2013 low income   An eligible child is any child: Who is your son, daughter, stepchild, foster child, brother, sister, stepbrother, stepsister, half brother, half sister, or a descendant of any of them (for example, your grandchild, niece, or nephew), Who will be under age 17 at the end of 2014, Who is younger than you (or your spouse if filing jointly) or permanently and totally disabled, Who will not provide over half of his or her own support for 2014, Who will not file a joint return, unless the return is filed only as a claim for refund, Who will live with you for more than half of 2014, Who is a U. Free tax filing 2013 low income S. Free tax filing 2013 low income citizen, U. Free tax filing 2013 low income S. Free tax filing 2013 low income national, or U. Free tax filing 2013 low income S. Free tax filing 2013 low income resident alien, and Who will be claimed as a dependent on your return. Free tax filing 2013 low income If you are a U. Free tax filing 2013 low income S. Free tax filing 2013 low income citizen or U. Free tax filing 2013 low income S. Free tax filing 2013 low income national and your adopted child lived with you all year as a member of your household, that child meets the citizenship test. Free tax filing 2013 low income   Also, if any other person can claim the child as an eligible child, see Qualifying child of more than one person in the 2013 instructions for Form 1040 or 1040A, line 6c. Free tax filing 2013 low income   For more information about the child tax credit, see the instructions for Form 1040 or Form 1040A. Free tax filing 2013 low income   Instead of using line G, you can choose to take the credit into account on line 5 of the Deductions and Adjustments Worksheet, as explained under Tax credits , later. Free tax filing 2013 low income Total personal allowances (worksheet line H). Free tax filing 2013 low income    Add lines A through G and enter the total on line H. Free tax filing 2013 low income If you do not use either of the worksheets on the back of Form W-4, enter the number from line H on line 5 of Form W-4. Free tax filing 2013 low income Deductions and Adjustments Worksheet Use the Deductions and Adjustments Worksheet on page 2 of 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 tax filing 2013 low income Also, complete this worksheet when you have changes to those items to see if you need to change your withholding. Free tax filing 2013 low income Use the amount of each item you reasonably can expect to show on your return. Free tax filing 2013 low income However, do not use more than: The amount shown for that item on your 2013 return (or your 2012 return if you have not yet filed your 2013 return), plus Any additional amount related to a transaction or occurrence (such as payments already made, the signing of an agreement, or the sale of property) that you can prove has happened or will happen during 2013 or 2014. Free tax filing 2013 low income Do not include any amount shown on your last tax return that has been disallowed by the IRS. Free tax filing 2013 low income Example. Free tax filing 2013 low income On June 30, 2013, you bought your first home. Free tax filing 2013 low income On your 2013 tax return, you claimed itemized deductions of $6,600, the total mortgage interest and real estate tax you paid during the 6 months you owned your home. Free tax filing 2013 low income Based on your mortgage payment schedule and your real estate tax assessment, you reasonably can expect to claim deductions of $13,200 for those items on your 2014 return. Free tax filing 2013 low income You can use $13,200 to figure the number of your withholding allowances for itemized deductions. Free tax filing 2013 low income Not itemizing deductions. Free tax filing 2013 low income   If you expect to claim the standard deduction on your tax return, skip lines 1 and 2, and enter “0” on line 3 of the worksheet. Free tax filing 2013 low income Itemized deductions (worksheet line 1). Free tax filing 2013 low income   Enter your estimated total itemized deductions on line 1 of the worksheet. Free tax filing 2013 low income   Listed below are some of the deductions you can take into account when figuring additional withholding allowances for 2014. Free tax filing 2013 low income You normally claim these deductions on Schedule A of Form 1040. Free tax filing 2013 low income Medical and dental expenses that are more than 10% (7. Free tax filing 2013 low income 5% if either you or your spouse was born before January 2, 1950) of your 2014 AGI (defined under AGI , later). Free tax filing 2013 low income State and local income or property taxes. Free tax filing 2013 low income Deductible home mortgage interest. Free tax filing 2013 low income Investment interest up to net investment income. Free tax filing 2013 low income Charitable contributions. Free tax filing 2013 low income Casualty and theft losses that are more than $100 and 10% of your AGI. Free tax filing 2013 low income Fully deductible miscellaneous itemized deductions, including: Impairment-related work expenses of persons with disabilities, Federal estate tax on income in respect of a decedent, Repayment of more than $3,000 of income held under a claim of right that you included in income in an earlier year because at the time you thought you had an unrestricted right to it, Unrecovered investments in an annuity contract under which payments have ceased because of the annuitant's death, Gambling losses up to the amount of gambling winnings reported on your return, and Casualty and theft losses from  income-producing property. Free tax filing 2013 low income Other miscellaneous itemized deductions that are more than 2% of your AGI, including: Unreimbursed employee business expenses, such as education expenses, work clothes and uniforms, union dues and fees, and the cost of work-related small tools and supplies, Safe deposit box rental, Tax counsel and assistance, and Certain fees paid to an IRA trustee or custodian. Free tax filing 2013 low income AGI. Free tax filing 2013 low income   For the purpose of estimating your itemized deductions, your AGI is your estimated total income for 2014 minus any estimated adjustments to income (discussed later) that you include on line 4 of the Deductions and Adjustments Worksheet. Free tax filing 2013 low income Phaseout of itemized deductions. Free tax filing 2013 low income   For 2014, your total itemized deductions may be phased out (reduced) if your AGI is more than the following thresholds. Free tax filing 2013 low income    Itemized Deduction Phaseout Threshold Single $254,200 Married filing jointly or qualifying widow(er) $305,050 Married filing separately $152,525 Head of household $279,650   If you expect your AGI to be more than the amount listed, use Worksheet 1–2 to figure your reduction in itemized deductions. Free tax filing 2013 low income Worksheet 1-2. Free tax filing 2013 low income Deductions and Adjustments Worksheet (Form W-4)—Line 1 Phaseout of Itemized Deductions 1. Free tax filing 2013 low income Enter the estimated total of your itemized deductions 1. Free tax filing 2013 low income   2. Free tax filing 2013 low income Enter the amount included in line 1 for medical and dental expenses, investment interest, casualty or theft losses, and gambling losses 2. Free tax filing 2013 low income   3. Free tax filing 2013 low income Is the amount on line 2 less than the amount on line 1? ❑ No. Free tax filing 2013 low income Stop here. Free tax filing 2013 low income Your deduction is not limited. Free tax filing 2013 low income Enter the amount from line 1 above on line 1 of the Deductions and Adjustments Worksheet. Free tax filing 2013 low income  ❑ Yes. Free tax filing 2013 low income Subtract line 2 from line 1. Free tax filing 2013 low income 3. Free tax filing 2013 low income       4. Free tax filing 2013 low income Multiply line 3 by 80% (. Free tax filing 2013 low income 80) 4. Free tax filing 2013 low income       5. Free tax filing 2013 low income Enter your expected AGI 5. Free tax filing 2013 low income       6. Free tax filing 2013 low income Enter $305,050 If married filing jointly or qualifying widow(er), $279,650 if head of household, $254,200 if single, or $152,525 if married filing separately 6. Free tax filing 2013 low income   7. Free tax filing 2013 low income Is the amount on line 6 less than the amount on line 5? ❑ No. Free tax filing 2013 low income Stop here. Free tax filing 2013 low income Your deduction is not limited. Free tax filing 2013 low income Enter the amount from line 1 above on line 1 of the Deductions and Adjustments Worksheet. Free tax filing 2013 low income  ❑ Yes. Free tax filing 2013 low income Subtract line 6 from line 5. Free tax filing 2013 low income 7. Free tax filing 2013 low income       8. Free tax filing 2013 low income Multiply line 7 by 3% (. Free tax filing 2013 low income 03) 8. Free tax filing 2013 low income       9. Free tax filing 2013 low income Enter the smaller of line 4 or line 8 9. Free tax filing 2013 low income     10. Free tax filing 2013 low income Subtract line 9 from line 1. Free tax filing 2013 low income Enter the result here and on line 1 of the Deductions and Adjustments Worksheet 10. Free tax filing 2013 low income     Adjustments to income (worksheet line 4). Free tax filing 2013 low income   Enter your estimated total adjustments to income on line 4 of the Deductions and Adjustments Worksheet. Free tax filing 2013 low income   You can take the following adjustments to income into account when figuring additional withholding allowances for 2014. Free tax filing 2013 low income These adjustments appear on page 1 of your Form 1040 or 1040A. Free tax filing 2013 low income Net losses from Schedules C, D, E, and F of Form 1040 and from Part II of Form 4797, line 18b. Free tax filing 2013 low income Net operating loss carryovers. Free tax filing 2013 low income Certain business expenses of reservists, performing artists, and fee-based government officials. Free tax filing 2013 low income Health savings account or medical savings account deduction. Free tax filing 2013 low income Certain moving expenses. Free tax filing 2013 low income Deduction for self-employment tax. Free tax filing 2013 low income Deduction for contributions to self-employed SEP, and qualified SIMPLE plans. Free tax filing 2013 low income Self-employed health insurance deduction. Free tax filing 2013 low income Penalty on early withdrawal of savings. Free tax filing 2013 low income Alimony paid. Free tax filing 2013 low income IRA deduction. Free tax filing 2013 low income Student loan interest deduction. Free tax filing 2013 low income Jury duty pay given to your employer. Free tax filing 2013 low income Reforestation amortization and expenses. Free tax filing 2013 low income Deductible expenses related to income reported on line 21 from the rental of personal property engaged in for profit. Free tax filing 2013 low income Repayment of certain supplemental unemployment benefits. Free tax filing 2013 low income Contributions to IRC 501(c)(18)(D) pension plans. Free tax filing 2013 low income Contributions by certain chaplains to IRC 403(b) plans. Free tax filing 2013 low income Attorney fees and court costs for certain unlawful discrimination claims. Free tax filing 2013 low income Attorney fees and court costs for certain whistleblower awards. Free tax filing 2013 low income Estimated amount of decrease in tax attributable to income averaging using Schedule J (Form 1040). Free tax filing 2013 low income Tax credits (worksheet line 5). Free tax filing 2013 low income   Although you can take most tax credits into account when figuring withholding allowances, the Personal Allowances Worksheet uses only the child and dependent care credit (line F) and the child tax credit (line G). Free tax filing 2013 low income But you can take these credits and others into account by adding an extra amount on line 5 of the Deductions and Adjustments Worksheet. Free tax filing 2013 low income   If you take the child and dependent care credit into account on line 5, do not use line F. Free tax filing 2013 low income If you take the child tax credit into account on line 5, do not use line G. Free tax filing 2013 low income   In addition to the child and dependent care credit and the child tax credit, you can generally take into account the following credits. Free tax filing 2013 low income See the individual tax form instructions for more details. Free tax filing 2013 low income Foreign tax credit, except any credit that applies to wages not subject to U. Free tax filing 2013 low income S. Free tax filing 2013 low income income tax withholding because they are subject to income tax withholding by a foreign country. Free tax filing 2013 low income See Publication 514, Foreign Tax Credit for Individuals. Free tax filing 2013 low income Credit for the elderly or the disabled. Free tax filing 2013 low income See Publication 524, Credit for the Elderly or the Disabled. Free tax filing 2013 low income Education credits. Free tax filing 2013 low income See Publication 970, Tax Benefits for Education. Free tax filing 2013 low income Retirement savings contributions credit (saver's credit). Free tax filing 2013 low income See Publication 590. Free tax filing 2013 low income Mortgage interest credit. Free tax filing 2013 low income See Publication 530, Tax Information for Homeowners. Free tax filing 2013 low income Adoption credit. Free tax filing 2013 low income See the Instructions for Form 8839. Free tax filing 2013 low income Credit for nonrefundable portion of prior year minimum tax if you paid alternative minimum tax in an earlier year. Free tax filing 2013 low income See the Instructions for Form 8801. Free tax filing 2013 low income General business credit. Free tax filing 2013 low income See the Instructions for Form 3800. Free tax filing 2013 low income Earned income credit. Free tax filing 2013 low income See Publication 596. Free tax filing 2013 low income Figuring line 5 entry. Free tax filing 2013 low income   To figure the amount to add on line 5 for tax credits, multiply your estimated total credits by the appropriate number from Table 1-3 . Free tax filing 2013 low income Example. Free tax filing 2013 low income You are married and expect to file a joint return for 2014. Free tax filing 2013 low income Your combined estimated wages are $68,000. Free tax filing 2013 low income Your estimated tax credits include a child and dependent care credit of $960 and a mortgage interest credit of $1,700 (total credits = $2,660). Free tax filing 2013 low income In Table 1-3, the number corresponding to your combined estimated wages ($42,001 – $98,000) is 6. Free tax filing 2013 low income 7. Free tax filing 2013 low income Multiply your total estimated tax credits of $2,660 by 6. Free tax filing 2013 low income 7. Free tax filing 2013 low income Add the result, $17,822, to the amount you otherwise would show on line 5 of the Deductions and Adjustments Worksheet and enter the total on line 5. Free tax filing 2013 low income Because you choose to account for your child and dependent care credit this way, do not make an entry on line F of the Personal Allowances Worksheet. Free tax filing 2013 low income Nonwage income (worksheet line 6). Free tax filing 2013 low income   Enter on line 6 your estimated total nonwage income (other than tax-exempt income). Free tax filing 2013 low income Nonwage income includes interest, dividends, net rental income, unemployment compensation, alimony, gambling winnings, prizes and awards, hobby income, capital gains, royalties, and partnership income. Free tax filing 2013 low income   If line 6 is more than line 5, you may not have enough income tax withheld from your wages. Free tax filing 2013 low income See Getting the Right Amount of Tax Withheld , later. Free tax filing 2013 low income Net deductions and adjustments (worksheet line 8). Free tax filing 2013 low income    If line 7 is less than $3,950, enter “0” on line 8. Free tax filing 2013 low income If line 7 is $3,950 or more, divide it by $3,950, drop any fraction, and enter the result on line 8. Free tax filing 2013 low income Example. Free tax filing 2013 low income If line 7 is $5,200, $5,200 ÷ $3,950 = 1. Free tax filing 2013 low income 32. Free tax filing 2013 low income Drop the fraction (. Free tax filing 2013 low income 32) and enter “1” on line 8. Free tax filing 2013 low income Two-Earners/Multiple Jobs Worksheet Complete the Two-Earners/Multiple Jobs Worksheet on page 2 of Form W-4 if you have more than one job or are married and you and your spouse both work and the combined earnings from all jobs are more than $50,000 ($20,000 if married). Free tax filing 2013 low income Reducing your allowances (worksheet lines 1-3). Free tax filing 2013 low income   On line 1 of the worksheet, enter the number from line H of the Personal Allowances Worksheet (or line 10 of the Deductions and Adjustments Worksheet, if used). Free tax filing 2013 low income Using Table 1 in the Two-Earners/Multiple Jobs Worksheet, find the number listed beside the amount of your estimated wages for the year from your lowest paying job (or if lower and you are filing jointly, your spouse's job). Free tax filing 2013 low income Enter that number on line 2. Free tax filing 2013 low income However, if you are married filing jointly and estimated wages from the highest paying job are $65,000 or less, do not enter more than “3. Free tax filing 2013 low income ”    Table 1-3. Free tax filing 2013 low income Deductions and Adjustments Worksheet (Form W-4)—Line 5 a. Free tax filing 2013 low income  Married Filing Jointly or Qualifying Widow(er) If combined income from all sources is:   Multiply credits by: $0 – 42,000 10. Free tax filing 2013 low income 0 $42,001 – 98,000 6. Free tax filing 2013 low income 7 $98,001 – 180,000 4. Free tax filing 2013 low income 0 $180,001 – 270,000 3. Free tax filing 2013 low income 6 $270,001 – 440,000 3. Free tax filing 2013 low income 0 $440,001 – 490,000. Free tax filing 2013 low income . Free tax filing 2013 low income . Free tax filing 2013 low income . Free tax filing 2013 low income 2. Free tax filing 2013 low income 9 $490,001 and over 2. Free tax filing 2013 low income 5 b. Free tax filing 2013 low income  Single If combined income from all sources is:   Multiply credits by: $0 – 19,000 10. Free tax filing 2013 low income 0 $19,001 – 47,000 6. Free tax filing 2013 low income 7 $47,001 – 104,000 4. Free tax filing 2013 low income 0 $104,001 – 205,000 3. Free tax filing 2013 low income 6 $205,001 – 430,000 3. Free tax filing 2013 low income 0 $430,001 and over 2. Free tax filing 2013 low income 5 c. Free tax filing 2013 low income  Head of Household If combined income from all sources is:   Multiply credits by: $0 – 30,000 10. Free tax filing 2013 low income 0 $30,001 – 66,000 6. Free tax filing 2013 low income 7 $66,001 – 150,000 4. Free tax filing 2013 low income 0 $150,001 – 235,000 3. Free tax filing 2013 low income 6 $235,001 – 430,000 3. Free tax filing 2013 low income 0 $430,001 – 460,000 2. Free tax filing 2013 low income 9 $460,001 and over 2. Free tax filing 2013 low income 5 d. Free tax filing 2013 low income  Married Filing Separately   If combined income from all sources is:   Multiply credits by: $0 – 21,000 10. Free tax filing 2013 low income 0 $21,001 – 49,000 6. Free tax filing 2013 low income 7 $49,001 – 90,000 4. Free tax filing 2013 low income 0 $90,001 – 135,000 3. Free tax filing 2013 low income 6 $135,001 – 220,000 3. Free tax filing 2013 low income 0 $220,001 – 245,000 2. Free tax filing 2013 low income 9 $245,001 and over 2. Free tax filing 2013 low income 5   Subtract line 2 from line 1 and enter the result (but not less than zero) on line 3 and on Form W-4, line 5. Free tax filing 2013 low income If line 1 is more than or equal to line 2, do not use the rest of the worksheet. Free tax filing 2013 low income   If line 1 is less than line 2, enter “0” on Form W-4, line 5. Free tax filing 2013 low income Then complete lines 4 through 9 of the worksheet to figure the additional withholding needed to avoid underwithholding. Free tax filing 2013 low income Other amounts owed. Free tax filing 2013 low income   If you expect to owe amounts other than income tax, such as self-employment tax, include them on line 8. Free tax filing 2013 low income The total is the additional withholding needed for the year. Free tax filing 2013 low income 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 tax filing 2013 low income You accurately complete all the Form W-4 worksheets that apply to you. Free tax filing 2013 low income You give your employer a new Form W-4 when changes occur. Free tax filing 2013 low income But because the worksheets and withholding methods do not account for all possible situations, you may not be getting the right amount withheld. Free tax filing 2013 low income This is most likely to happen in the following situations. Free tax filing 2013 low income You are married and both you and your spouse work. Free tax filing 2013 low income You have more than one job at a time. Free tax filing 2013 low income You have nonwage income, such as interest, dividends, alimony, unemployment compensation, or self-employment income. Free tax filing 2013 low income You will owe additional amounts with your return, such as self-employment tax. Free tax filing 2013 low income Your withholding is based on obsolete Form W-4 information for a substantial part of the year. Free tax filing 2013 low income Your earnings are more than $130,000 if you are single or $180,000 if you are married. Free tax filing 2013 low income You work only part of the year. Free tax filing 2013 low income You change the number of your withholding allowances during the year. Free tax filing 2013 low income You are subject to Additional Medicare Tax or Net Investment Income Tax. Free tax filing 2013 low income If you anticipate liability for Additional Medicare Tax or Net Investment Income Tax, you may request that your employer withhold an additional amount of income tax withholding on Form W-4. Free tax filing 2013 low income Part-Year Method If you work only part of the year and your employer agrees to use the part-year withholding method, less tax will be withheld from each wage payment than would be withheld if you worked all year. Free tax filing 2013 low income To be eligible for the part-year method, you must meet both of the following requirements. Free tax filing 2013 low income You must use the calendar year (the 12 months from January 1 through December 31) as your tax year. Free tax filing 2013 low income You cannot use a fiscal year. Free tax filing 2013 low income You must not expect to be employed for more than 245 days during the year. Free tax filing 2013 low income To figure this limit, count all calendar days that you are employed (including weekends, vacations, and sick days) beginning with the first day you are on the job for pay and ending with your last day of work. Free tax filing 2013 low income If you are temporarily laid off for 30 days or less, count those days too. Free tax filing 2013 low income If you are laid off for more than 30 days, do not count those days. Free tax filing 2013 low income You will not meet this requirement if you begin working before May 1 and expect to work for the rest of the year. Free tax filing 2013 low income How to apply for the part-year method. Free tax filing 2013 low income   You must ask your employer in writing to use this method. Free tax filing 2013 low income The request must state all three of the following. Free tax filing 2013 low income The date of your last day of work for any prior employer during the current calendar year. Free tax filing 2013 low income That you do not expect to be employed more than 245 days during the current calendar year. Free tax filing 2013 low income That you use the calendar year as your tax year. Free tax filing 2013 low income Cumulative Wage Method 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 tax filing 2013 low income 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 tax filing 2013 low income You must ask your employer in writing to use this method. Free tax filing 2013 low income To be eligible, you must have been paid for the same kind of payroll period (weekly, biweekly, etc. Free tax filing 2013 low income ) since the beginning of the year. Free tax filing 2013 low income Aids for Figuring Your Withholding IRS Withholding Calculator. Free tax filing 2013 low income   If you had too much or too little income tax withheld from your pay, the IRS provides a withholding calculator on its website. Free tax filing 2013 low income Go to www. Free tax filing 2013 low income irs. Free tax filing 2013 low income gov/Individuals/IRS-Withholding-Calculator. Free tax filing 2013 low income It can help you determine the correct amount to be withheld any time during the year. Free tax filing 2013 low income Rules Your Employer Must Follow It may be helpful for you to know some of the withholding rules your employer must follow. Free tax filing 2013 low income These rules can affect how to fill out your Form W-4 and how to handle problems that may arise. Free tax filing 2013 low income New Form W-4. Free tax filing 2013 low income   When you start a new job, your employer should give you a Form W-4 to fill out. Free tax filing 2013 low income Beginning with your first payday, your employer will use the information you give on the form to figure your withholding. Free tax filing 2013 low income   If you later fill out a new Form W-4, your employer can put it into effect as soon as possible. Free tax filing 2013 low income 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 tax filing 2013 low income No Form W-4. Free tax filing 2013 low income   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 tax filing 2013 low income Repaying withheld tax. Free tax filing 2013 low income   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 tax filing 2013 low income Your employer cannot repay any of the tax previously withheld. Free tax filing 2013 low income Instead, claim the full amount withheld when you file your tax return. Free tax filing 2013 low income   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 tax filing 2013 low income Your employer can repay the amount that was withheld incorrectly. Free tax filing 2013 low income 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 tax filing 2013 low income IRS review of your withholding. Free tax filing 2013 low income   Whether you are entitled to claim a certain number of allowances or a complete exemption from withholding is subject to review by the IRS. Free tax filing 2013 low income Your employer may be required to send a copy of the Form W-4 to the IRS. Free tax filing 2013 low income There is a penalty for supplying false information on Form W-4. Free tax filing 2013 low income See Penalties , later. Free tax filing 2013 low income   If the IRS determines that you cannot claim more than a specified number of withholding allowances or claim a complete exemption from withholding, the IRS will issue a notice of the maximum number of withholding allowances permitted (commonly referred to as a “lock-in letter”) to both you and your employer. Free tax filing 2013 low income   The IRS will provide a period of time during which you can dispute the determination before your employer adjusts your withholding. Free tax filing 2013 low income If you believe that you are entitled to claim complete exemption from withholding or claim more withholding allowances than the maximum number specified by the IRS in the lock-in letter, you must submit a new Form W-4 and a written statement to support your claims to the IRS. Free tax filing 2013 low income Contact information (a toll-free number and an IRS office address) will be provided in the lock-in letter. Free tax filing 2013 low income At the end of this period, if you have not responded or if your response is not adequate, your employer will be required to withhold based on the original lock-in letter. Free tax filing 2013 low income   After the lock-in letter takes effect, your employer must withhold tax on the basis of the withholding rate (marital status) and maximum number of withholding allowances specified in that letter. Free tax filing 2013 low income   If you later believe that you are entitled to claim exemption from withholding or more allowances than the IRS determined, you can complete a new Form W-4 and a written statement to support the claims made on the Form W-4 and send them directly to the IRS address shown on the lock-in letter. Free tax filing 2013 low income Your employer must continue to figure your withholding on the basis of the number of allowances previously determined by the IRS until the IRS advises your employer otherwise. Free tax filing 2013 low income   At any time, either before or after the lock-in letter becomes effective, you may give your employer a new Form W-4 that does not claim complete exemption from withholding and results in more income tax withheld than specified in the lock-in letter. Free tax filing 2013 low income Your employer must then withhold tax based on this new Form W-4. Free tax filing 2013 low income   Additional information is available at IRS. Free tax filing 2013 low income gov. Free tax filing 2013 low income Enter “withholding compliance questions” in the search box. Free tax filing 2013 low income Exemption From Withholding If you claim exemption from withholding, your employer will not withhold federal income tax from your wages. Free tax filing 2013 low income The exemption applies only to income tax, not to social security or Medicare tax. Free tax filing 2013 low income You can claim exemption from withholding for 2014 only if both of the following situations apply. Free tax filing 2013 low income For 2013 you had a right to a refund of all federal income tax withheld because you had no tax liability. Free tax filing 2013 low income For 2014 you expect a refund of all federal income tax withheld because you expect to have no tax liability. Free tax filing 2013 low income Use Figure 1-A to help you decide whether you can claim exemption from withholding. Free tax filing 2013 low income Do not use Figure 1-A if you: Are 65 or older, Are blind, Will itemize deductions on your 2014 return, Will claim an exemption for a dependent on your 2014 return, or Will claim any tax credits on your 2014 return. Free tax filing 2013 low income These situations are discussed later. Free tax filing 2013 low income Students. Free tax filing 2013 low income   If you are a student, you are not automatically exempt. Free tax filing 2013 low income If you work only part time or during the summer, you may qualify for exemption from withholding. Free tax filing 2013 low income Example 1. Free tax filing 2013 low income You are a high school student and expect to earn $2,500 from a summer job. Free tax filing 2013 low income You do not expect to have any other income during the year, and your parents will be able to claim an exemption for you on their tax return. Free tax filing 2013 low income You worked last summer and had $375 federal income tax withheld from your pay. Free tax filing 2013 low income The entire $375 was refunded when you filed your 2013 return. Free tax filing 2013 low income Using Figure 1-A, you find that you can claim exemption from withholding. Free tax filing 2013 low income Please click here for the text description of the image. Free tax filing 2013 low income Figure 1-A: Exemption From Withholding on Form W-4 Example 2. Free tax filing 2013 low income The facts are the same as in Example 1, except that you also have a savings account and expect to have $400 interest income during the year. Free tax filing 2013 low income Using Figure 1-A, you find that you cannot claim exemption from withholding because your unearned income will be more than $350 and your total income will be more than $1,000. Free tax filing 2013 low income    You may have to file a tax return, even if you are exempt from withholding. Free tax filing 2013 low income See Publication 501 to see whether you must file a return. Free tax filing 2013 low income    Age 65 or older or blind. Free tax filing 2013 low income If you are 65 or older or blind, use Worksheet 1-3 or Worksheet 1-4, to help you decide whether you can claim exemption from withholding. Free tax filing 2013 low income Do not use either worksheet if you will itemize deductions, claim exemptions for dependents, or claim tax credits on your 2014 return. Free tax filing 2013 low income Instead, see Itemizing deductions or claiming exemptions or credits, next. Free tax filing 2013 low income Itemizing deductions or claiming exemptions or credits. Free tax filing 2013 low income   If you had no tax liability for 2013, and you will: Itemize deductions, Claim an exemption for a dependent, or Claim a tax credit, use the 2014 Estimated Tax Worksheet (also see chapter 2), to figure your 2014 expected tax liability. Free tax filing 2013 low income You can claim exemption from withholding only if your total expected tax liability (line 13c of the worksheet) is zero. Free tax filing 2013 low income Claiming exemption from withholding. Free tax filing 2013 low income   To claim exemption, you must give your employer a Form W-4. Free tax filing 2013 low income Do not complete lines 5 and 6. Free tax filing 2013 low income Enter “Exempt” on line 7. Free tax filing 2013 low income   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 tax filing 2013 low income 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 tax filing 2013 low income   Your claim of exempt status may be reviewed by the IRS. Free tax filing 2013 low income See IRS review of your withholding , earlier. Free tax filing 2013 low income An exemption is good for only 1 year. Free tax filing 2013 low income   You must give your employer a new Form W-4 by February 15 each year to continue your exemption. Free tax filing 2013 low income Supplemental Wages Supplemental wages include bonuses, commissions, overtime pay, vacation allowances, certain sick pay, and expense allowances under certain plans. Free tax filing 2013 low income The payer can figure withholding on supplemental wages using the same method used for your regular wages. Free tax filing 2013 low income However, if these payments are identified separately from regular wages, your employer or other payer of supplemental wages can withhold income tax from these wages at a flat rate. Free tax filing 2013 low income Expense allowances. Free tax filing 2013 low income   Reimbursements or other expense allowances paid by your employer under a nonaccountable plan are treated as supplemental wages. Free tax filing 2013 low income A nonaccountable plan is a reimbursement arrangement that does not require you to account for, or prove, your business expenses to your employer or does not require you to return your employer's payments that are more than your proven expenses. Free tax filing 2013 low income   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 tax filing 2013 low income Accountable plan. Free tax filing 2013 low income   To be an accountable plan, your employer's reimbursement or allowance arrangement must include all three of the following rules. Free tax filing 2013 low income Your expenses must have a business connection. Free tax filing 2013 low income That is, you must have paid or incurred deductible expenses while performing services as an employee of your employer. Free tax filing 2013 low income You must adequately account to your employer for these expenses within a reasonable period of time. Free tax filing 2013 low income You must return any excess reimbursement or allowance within a reasonable period of time. Free tax filing 2013 low income    An excess reimbursement or allowance is any amount you are paid that is more than the business-related expenses that you adequately accounted for to your employer. Free tax filing 2013 low income   The definition of reasonable period of time depends on the facts and circumstances of your situation. Free tax filing 2013 low income However, regardless of those facts and circumstances, actions that take place within the times specified in the following list will be treated as taking place within a reasonable period of time. Free tax filing 2013 low income You receive an advance within 30 days of the time you have an expense. Free tax filing 2013 low income You adequately account for your expenses within 60 days after they were paid or incurred. Free tax filing 2013 low income You return any excess reimbursement within 120 days after the expense was paid or incurred. Free tax filing 2013 low income You are given a periodic statement (at least quarterly) that asks you to either return or adequately account for outstanding advances and you comply within 120 days of the statement. Free tax filing 2013 low income Nonaccountable plan. Free tax filing 2013 low income   Any plan that does not meet the definition of an accountable plan is considered a nonaccountable plan. Free tax filing 2013 low income For more information about accountable and nonaccountable plans, see chapter 6 of Publication 463, Travel, Entertainment, Gift, and Car Expenses. Free tax filing 2013 low income Penalties You may have to pay a penalty of $500 if both of the following apply. Free tax filing 2013 low income You make statements or claim withholding allowances on your Form W-4 that reduce the amount of tax withheld. Free tax filing 2013 low income You have no reasonable basis for those statements or allowances at the time you prepare your Form W-4. Free tax filing 2013 low income 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 tax filing 2013 low income The penalty upon conviction can be either a fine of up to $1,000 or imprisonment for up to 1 year, or both. Free tax filing 2013 low income 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 tax filing 2013 low income A simple error or an honest mistake will not result in one of these penalties. Free tax filing 2013 low income 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 Form W-4 penalty. Free tax filing 2013 low income However, see chapter 4 for information on the penalty for underpaying your tax. Free tax filing 2013 low income Tips The tips you receive while working on your job are considered part of your pay. Free tax filing 2013 low income You must include your tips on your tax return on the same line as your regular pay. Free tax filing 2013 low income However, tax is not withheld directly from tip income, as it is from your regular pay. Free tax filing 2013 low income Nevertheless, your employer will take into account the tips you report when figuring how much to withhold from your regular pay. Free tax filing 2013 low income Reporting tips to your employer. Free tax filing 2013 low income   If you receive tips of $20 or more in a month while working for any one employer, you must report to your employer the total amount of tips you receive on the job during the month. Free tax filing 2013 low income The report is due by the 10th day of the following month. Free tax filing 2013 low income   If you have more than one job, make a separate report to each employer. Free tax filing 2013 low income Report only the tips you received while working for that employer, and only if they total $20 or more for the month. Free tax filing 2013 low income How employer figures amount to withhold. Free tax filing 2013 low income   The tips you report to your employer are counted as part of your income for the month you report them. Free tax filing 2013 low income Your employer can figure your withholding in either of two ways. Free tax filing 2013 low income By withholding at the regular rate on the sum of your pay plus your reported tips. Free tax filing 2013 low income By withholding at the regular rate on your pay plus a percentage of your reported tips. Free tax filing 2013 low income Not enough pay to cover taxes. Free tax filing 2013 low income   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 tax filing 2013 low income   If you do not give your employer money to cover the shortage, your employer first withholds as much Medicare tax and social security or railroad retirement tax as possible, up to the proper amount, and then withholds income tax up to the full amount of your pay. Free tax filing 2013 low income If not enough tax is withheld, you may have to pay estimated tax. Free tax filing 2013 low income When you file your return, you also may have to pay any Medicare and social security tax or railroad retirement tax your employer could not withhold. Free tax filing 2013 low income Tips not reported to your employer. Free tax filing 2013 low income   On your tax return, you must report all the tips you receive during the year, even tips you do not report to your employer (this includes the value of any noncash tips you received, such as tickets, passes, or other items of value). Free tax filing 2013 low income Make sure you are having enough tax withheld, or are paying enough estimated tax (see chapter 2), to cover all your tip income. Free tax filing 2013 low income Allocated tips. Free tax filing 2013 low income   If you work in a large food or beverage establishment, your employer may have to report an allocated amount of tips on your Form W-2. Free tax filing 2013 low income   Your employer should not withhold income tax, Medicare tax, and social security or railroad retirement tax on the allocated amount. Free tax filing 2013 low income Withholding is based only on your pay plus your reported tips. Free tax filing 2013 low income Your employer should refund to you any incorrectly withheld tax. Free tax filing 2013 low income More information. Free tax filing 2013 low income   For more information on the reporting and withholding rules for tip income and on tip allocation, see Publi
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Alternative Minimum Tax (AMT) Assistant for Individuals

Individuals with a higher income may be subject to the Alternative Minimum Tax. Under the tax law, certain tax benefits can significantly reduce a taxpayer’s regular tax amount. The AMT sets a limit on those benefits. If the tax benefits would reduce total tax below the AMT limit, the taxpayer must pay the higher Alternative Minimum Tax amount.

If you prepare your own Form 1040 tax return without using software, you may need to complete Form 6251, Alternative Minimum Tax – Individuals to determine whether you owe the AMT.  You can use the AMT Assistant before you go through preparing Form 6251 to find out if you actually need to complete it.

Should you use the AMT Assistant?
Check here first. If you received or claimed any of the following items in the tax year, you must complete Form 6251 and there is no need to use the AMT Assistant:

  • Accelerated Depreciation
  • Stock by exercising an incentive stock option and you did not dispose of the stock in the same year
  • Tax exempt interest from private activity bonds
  • Intangible drilling, circulation, research, experimental or mining costs
  • Amortization of pollution-control facilities or depletion
  • Income (or loss) from tax-shelter farm activities or passive activities
  • Income from long-term contracts not figured using the percentage-of-completion method
  • Interest paid on a home mortgage NOT used to buy, build or substantially improve your home
  • Investment interest expense reported on Form 4952
  • Net operating loss deduction
  • Alternative minimum tax adjustments from an estate, trust, electing large partnership or cooperative
  • Section 1202 exclusion
  • Any general business credit in Part I on Form 3800
  • Empowerment zone and renewal community employment credit
  • Qualified electric vehicle credit
  • Alternative fuel vehicle refueling property credit
  • Credit for prior year minimum tax

Using the AMT Assistant
Even if you did not receive or claim any of the above, you may need to complete Form 6251. You can use the AMT Assistant and quickly find out. Based on your entries the AMT Assistant results will tell you either:

  • You do not owe the AMT, or
  • You must complete Form 6251

Before You Start
Have your draft 2013 Form 1040 available, completed through Line 44 (Tax), as well as your draft Schedule A (if used). If you are claiming the foreign tax credit, you should also complete Form 1040, line 47, because you may be asked for information from that line.

Note: the AMT Assistant will ask you again about the items in the list above. Just answer “no” to confirm and continue.

Remember the answer you get is only as accurate as the data you enter!

Start the Tax Year 2013 AMT Assistant
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Prior years still available:

Tax Year 2012 AMT Assistant

Tax Year 2011 AMT Assistant

Your entries in the AMT Assistant application are anonymous and the information will be used only for the purpose of determining your eligibility. All entries are erased when you exit or start over. See the “IRS Privacy Policy” for more information.

Page Last Reviewed or Updated: 27-Mar-2014

The Free Tax Filing 2013 Low Income

Free tax filing 2013 low income Index A Accelerated death benefits, Accelerated Death Benefits, Accelerated death benefits. Free tax filing 2013 low income Archer MSA, HSA, Archer MSA, or Medicare Advantage MSA, HSA, Archer MSA, or a Medicare Advantage MSA. Free tax filing 2013 low income Assistance (see Tax help) Astronauts Tax forgiveness, Astronauts B Basis Inherited property, Basis of Inherited Property Joint interest property, Joint interest. Free tax filing 2013 low income Qualified joint interest, Qualified joint interest. Free tax filing 2013 low income Beneficiary Basis of property, Basis of Inherited Property Character of distributions, Character of Distributions Excess deductions, Excess deductions. Free tax filing 2013 low income Income received, Other Items of Income Liability, estate's income tax, Liability of the beneficiary. Free tax filing 2013 low income Nonresident alien, Nonresident alien beneficiary. Free tax filing 2013 low income Reporting distributions, How and When To Report Successor, Successor beneficiary. Free tax filing 2013 low income Treatment of distributions, Distributions to Beneficiaries Unused loss carryovers, Unused loss carryovers. Free tax filing 2013 low income Bequest Defined, Bequest Property received, Gifts, Insurance, and Inheritances C Claim, credit or refund, Claim for Credit or Refund Combat zone, Combat Zone Comments, Comments and suggestions. Free tax filing 2013 low income Coverdell education savings account (ESA), Coverdell Education Savings Account (ESA), Coverdell education savings account (ESA). Free tax filing 2013 low income Credit Child tax, Child tax credit. Free tax filing 2013 low income Earned income, Earned income credit. Free tax filing 2013 low income Elderly or disabled, Credit for the elderly or the disabled. Free tax filing 2013 low income Final return for decedent, Credits General business, General business tax credit. Free tax filing 2013 low income D Death benefits Accelerated, Accelerated Death Benefits, Accelerated death benefits. Free tax filing 2013 low income Public safety officers, Death benefits. Free tax filing 2013 low income Decedent Final return, Final Income Tax Return for Decedent—Form 1040 Income in respect of, Income in Respect of a Decedent Deductions Estate tax, Estate Tax Deduction In respect of decedent, Deductions in Respect of a Decedent Medical expenses, Medical Expenses Standard, Standard Deduction Distributable net income, Distributable net income. Free tax filing 2013 low income Distributions Deduction, Income Distribution Deduction Limit on deduction, Tax-exempt income not deductible. Free tax filing 2013 low income Not treated as bequests, Distributions not treated as bequests. Free tax filing 2013 low income Property, in kind, Property distributed in kind. Free tax filing 2013 low income E Education savings account, Coverdell, Coverdell Education Savings Account (ESA), Coverdell education savings account (ESA). Free tax filing 2013 low income Estate Income tax return, Income Tax Return of an Estate— Form 1041 Insolvent, Insolvent estate. Free tax filing 2013 low income Period of administration, Period of Administration Tax deduction, Estate Tax Deduction Termination, Termination of Estate Transfer of unused deductions, Transfer of Unused Deductions to Beneficiaries Estate tax deduction, Estate Tax Deduction Estimated tax, Estimated tax. Free tax filing 2013 low income , Transfer of Credit for Estimated Tax Payments Example Comprehensive, Comprehensive Example Decedent's final return, Final Return for Decedent—Form 1040 Estate's tax return, Income Tax Return of an Estate—Form 1041 Exemption Estate's tax return, Exemption Deduction Final return for decedent, Exemptions Expenses Accrued, Accrued expenses. Free tax filing 2013 low income Administration, Administration Expenses Deductions in respect of decedent, Deductions in Respect of a Decedent Funeral, Funeral and Medical Expenses Medical, Medical Expenses, Medical and dental expenses of a decedent. Free tax filing 2013 low income Extension to file Form 1041, Extension of time to file. Free tax filing 2013 low income F Fiduciary relationship, Notice of fiduciary relationship. Free tax filing 2013 low income Filing requirements Decedent's final return, Filing Requirements Estate's tax return, Filing Requirements Final return for decedent Credits, Credits Exemption and deductions, Exemptions and Deductions Filing requirements, Filing Requirements Income to include, Income To Include Joint return, Joint Return Name, address, and signature, Name, Address, and Signature Other taxes, Other Taxes Payments, Payments of Tax When and where to file, When and Where To File Who must file, Final Income Tax Return for Decedent—Form 1040 Form 1040NR, Nonresident Alien, Filing Requirements 1041, Income Tax Return of an Estate— Form 1041 1042, Nonresident alien beneficiary. Free tax filing 2013 low income 1310, Form 1310, Statement of Person Claiming Refund Due a Deceased Taxpayer. Free tax filing 2013 low income 4810, Form 4810. Free tax filing 2013 low income 56, Notice of fiduciary relationship. Free tax filing 2013 low income 6251, Form 6251. Free tax filing 2013 low income 706, Estate and Gift Taxes SS–4, Identification number. Free tax filing 2013 low income Free tax services, Free help with your tax return. Free tax filing 2013 low income Funeral expenses, Funeral expenses. Free tax filing 2013 low income G Gift, property, Gifts, Insurance, and Inheritances H Help (see Tax help) I Identification number, application, Identification number. Free tax filing 2013 low income Income Community, Community Income Distributable net income, Distributable net income. Free tax filing 2013 low income Distributed currently, Income That Must Be Distributed Currently Interest and dividend, Interest and Dividend Income (Forms 1099) Partnership, final return, Partnership Income S corporation, S Corporation Income Self-employment, Self-Employment Income Income in respect of decedent, Income in Respect of a Decedent, Inherited IRAs. Free tax filing 2013 low income Income tax return of an estate Credits, tax, and payments, Credits, Tax, and Payments Exemption and deductions, Exemption and Deductions Filing requirements, Filing Requirements Income to include, Income To Include Name, address, and signature, Name, Address, and Signature When and where to file, When and Where To File Inherited IRAs, Inherited IRAs. Free tax filing 2013 low income Inherited property, Gifts, Insurance, and Inheritances Installment obligations, Installment obligations. Free tax filing 2013 low income , Installment obligations. Free tax filing 2013 low income Insurance, Insurance J Joint return Revoked by personal representative, Personal representative may revoke joint return election. Free tax filing 2013 low income Who can file, Joint Return L Losses Deduction on final return, Deduction for Losses Estate's tax return, Losses M Military or terrorist actions Claim for credit or refund, Claim for Credit or Refund Defined, Military or terrorist action defined. Free tax filing 2013 low income Tax forgiveness, Tax Forgiveness for Armed Forces Members, Victims of Terrorism, and Astronauts N Notice of fiduciary relationship Form 56, Notice of fiduciary relationship. Free tax filing 2013 low income P Partnership income, Partnership Income, Partnership income. Free tax filing 2013 low income Penalty Information returns, Penalty. Free tax filing 2013 low income Substantial valuation misstatement, Valuation misstatements. Free tax filing 2013 low income Personal representative Defined, Personal Representative Duties, Duties Fees received, Fees Received by Personal Representatives Penalty, Penalty. Free tax filing 2013 low income , Penalty. Free tax filing 2013 low income Prompt assessment, request, Request for prompt assessment (charge) of tax. Free tax filing 2013 low income Public safety officers, death benefits, Death benefits. Free tax filing 2013 low income Publications (see Tax help) R Refund File for decedent, Refund Military or terrorist action deaths, Claim for Credit or Refund Release from liability, Request for discharge from personal liability for tax. Free tax filing 2013 low income Return Decedent's final, Final Income Tax Return for Decedent—Form 1040 Estate's income tax, Income Tax Return of an Estate— Form 1041 Information, Information Returns Roth IRA, Roth IRAs. Free tax filing 2013 low income S Separate shares rule, Separate shares rule. Free tax filing 2013 low income Suggestions, Comments and suggestions. Free tax filing 2013 low income Survivors Income, Other Items of Income Tax benefits, Tax Benefits for Survivors T Tax Alternative minimum Estate, Alternative minimum tax (AMT). Free tax filing 2013 low income Individuals, Alternative minimum tax (AMT). Free tax filing 2013 low income Benefits, survivors, Tax Benefits for Survivors Estimated, estate, Estimated tax. Free tax filing 2013 low income , Transfer of Credit for Estimated Tax Payments Payments, final return, Payments of Tax Refund of income (claim), Form 1310, Statement of Person Claiming Refund Due a Deceased Taxpayer. Free tax filing 2013 low income Self-employment, Self-employment tax. Free tax filing 2013 low income Transfer of credit, Transfer of Credit for Estimated Tax Payments Tax help, How To Get Tax Help Terrorist action, tax relief, Tax Forgiveness for Armed Forces Members, Victims of Terrorism, and Astronauts Terrorist victim, Specified Terrorist Victim TTY/TDD information, How To Get Tax Help V Valuation method Inherited property, Basis of Inherited Property Special-use, Special-use valuation. Free tax filing 2013 low income Victims of terrorist attacks, Specified Terrorist Victim W Widows and widowers, tax benefits, Qualifying widows and widowers. Free tax filing 2013 low income Prev  Up     Home   More Online Publications