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H And R Block Free File Online

H And R Block Com2009 Tax Form 1040Amend 2012 Tax ReturnHrblockonlineFree Tax Extension FilingCan I File 2011 Taxes OnlineAmend 2011 Tax Return FreeHow Do I Amend My 2009 Tax ReturnFiling An Amended Tax Return1040ez Irs Gov2012 Income Tax BookletTax Amendment Form 201310ezH & R Block Free Online TaxesAmend Tax FormDo College Students Have To File TaxesIrs Gov Free File 2011How To File A State Tax Return2012 Tax ReturnHandr Block ComCan I File 1040x ElectronicallyHow To Amend A Tax Return 2010How To Make A Tax AmendmentFederal Income Tax Rates 2010Amended Federal Tax FormEz 1040Free State Tax PreparationH&r Block OnlineDo Tax AmendmentFree Tax FormFile Taxes Previous Year1040ez 2011 Tax FormTax Act Online Free1040nr Tax Form940 Tax Form 2012How Do I File My 2010 Taxes2011 Federal Tax Forms And InstructionsIrs 1040ez File OnlinePenalties For Late Tax Returns1040 Ez Tax Forms

H And R Block Free File Online

H and r block free file online Index Symbols 403(b) account, What Is a 403(b) Plan? 403(b) plans Basics, 403(b) Plan Basics Benefits, What Are the Benefits of Contributing to a 403(b) Plan? Participation, Who Can Participate in a 403(b) Plan? Self-employed ministers, Who Can Set Up a 403(b) Account? What is a 403(b) plan?, What Is a 403(b) Plan? Who can set up a 403(b) account?, Who Can Set Up a 403(b) Account? A After-tax contributions, How Can Contributions Be Made to My 403(b) Account? Assistance (see Tax help) B Basics, 403(b) Plan Basics Benefits, What Are the Benefits of Contributing to a 403(b) Plan? C Catch-up contributions, Catch-Up Contributions Chaplain, Ministers. H and r block free file online Church employees, Ministers and Church Employees Years of service, Changes to Years of Service Comments on publication, Comments and suggestions. H and r block free file online Contributions, How Can Contributions Be Made to My 403(b) Account? After-tax, How Can Contributions Be Made to My 403(b) Account? Catch-up, Catch-Up Contributions Elective deferrals, How Can Contributions Be Made to My 403(b) Account?, Elective deferrals only. H and r block free file online Nonelective, How Can Contributions Be Made to My 403(b) Account? Reporting, Do I Report Contributions on My Tax Return? Correcting excess contributions, What Happens If I Have Excess Contributions? Credit, for retirement savings contributions, Retirement Savings Contributions Credit (Saver's Credit) D Distributions, Distributions and Rollovers, Distributions 10-year tax option, No Special 10-Year Tax Option 90-24 transfer, Contract exchanges. H and r block free file online Deceased employees, Spouses of deceased employees. H and r block free file online Direct rollover, Direct rollovers of 403(b) plan distributions. H and r block free file online Eligible retirement plans, Eligible retirement plans. H and r block free file online Frozen deposit, Frozen deposits. H and r block free file online Gift tax, Gift Tax Minimum required, Minimum Required Distributions Qualified domestic relations order, Qualified domestic relations order. H and r block free file online Rollovers, Tax-Free Rollovers, Rollovers to and from 403(b) plans. H and r block free file online Second rollover, Second rollover. H and r block free file online Transfers, Transfer of Interest in 403(b) Contract E Elective deferrals, How Can Contributions Be Made to My 403(b) Account?, Elective deferrals only. H and r block free file online Eligible employees, Eligible employees. H and r block free file online , Church employee. H and r block free file online Employer's annual work period, Employer's annual work period. H and r block free file online Excess contributions, Excess Contributions Correcting, What Happens If I Have Excess Contributions? Determining, How Do I Know If I Have Excess Contributions? Excess amounts, Excess Annual Addition Excess deferrals, Excess Annual Addition Excess elective deferral, Excess Elective Deferral Excise tax, Excise Tax Excise tax Excess contributions, Excise Tax Reporting requirement, Reporting requirement. H and r block free file online F Free tax services, How To Get Tax Help, Free help with your tax return. H and r block free file online Full-time or part-time, Years of Service G Gift tax, Gift Tax H Help (see Tax help) I Incidental life insurance, Cost of Incidental Life Insurance Includible compensation, Includible Compensation 403(b) plan, Changes to Includible Compensation Figuring, Figuring Includible Compensation for Your Most Recent Year of Service Foreign missionaries, Changes to Includible Compensation Incidental life insurance, Cost of Incidental Life Insurance Self-employed ministers, Changes to Includible Compensation Includible compensation for your most recent year of service Definition, Definition. H and r block free file online L Limit on annual additions, Limit on Annual Additions Limit on elective deferrals, Limit on Elective Deferrals 15-year rule, 15-Year Rule Figuring, Figuring the Limit on Elective Deferrals General limit, General Limit M MAC (see Maximum amount contributable) Maximum amount contributable, Maximum Amount Contributable (MAC) Components, Components of Your MAC How to figure MAC, How Do I Figure My MAC? When to figure MAC, When Should I Figure My MAC? Minimum required distributions, Minimum Required Distributions Ministers, Ministers. H and r block free file online , Ministers and Church Employees Missing children, Reminder More information (see Tax help) Most recent year of service, Most Recent Year of Service Most recent year of service, figuring, Figuring Your Most Recent Year of Service N Nonelective contributions, How Can Contributions Be Made to My 403(b) Account?, Nonelective contributions only. H and r block free file online P Pre-tax contributions, Includible Compensation, Table 3-4. H and r block free file online Worksheet B. H and r block free file online Includible Compensation for Your Most Recent Year of Service1 , Rollovers to and from 403(b) plans. H and r block free file online , Worksheet B. H and r block free file online Includible Compensation for Your Most Recent Year of Service1 Publications (see Tax help) Q Qualified domestic relations order, Qualified domestic relations order. H and r block free file online R Reporting Contributions Self-employed ministers, Self-employed ministers. H and r block free file online Reporting contributions Chaplains, Chaplains. H and r block free file online Required distributions, Minimum Required Distributions Retirement savings contributions credit, What's New for 2013, What's New for 2014, Retirement Savings Contributions Credit (Saver's Credit) Rollovers, Distributions and Rollovers, Tax-Free Rollovers Roth contribution program, Roth contribution program. H and r block free file online S Salary reduction agreement, Limit on Elective Deferrals Self-employed ministers, Ministers. H and r block free file online , Who Can Set Up a 403(b) Account?, Self-employed minister. H and r block free file online , Self-employed ministers. H and r block free file online , Self-employed minister. H and r block free file online Suggestions for publication, Comments and suggestions. H and r block free file online T Tax help, How To Get Tax Help Transfers, Transfer of Interest in 403(b) Contract 90-24 transfer, Transfer of Interest in 403(b) Contract Conservatorship, Contract exchanges. H and r block free file online Direct-trustee-to-trustee, Direct trustee-to-trustee transfer. H and r block free file online Insolvency, Tax-free transfers for certain cash distributions. H and r block free file online Permissive service credit, Permissive service credit. H and r block free file online TTY/TDD information, How To Get Tax Help V Voluntary deductible contributions, Voluntary deductible contributions. H and r block free file online W What is a 403(b) plan?, What Is a 403(b) Plan? Y Years of service, Years of Service Church employees, Church employee. H and r block free file online , Changes to Years of Service Definition, Definition Employer's annual work period, Employer's annual work period. H and r block free file online Full year of service, Full year of service. H and r block free file online Full-time employee for the full year, Full-Time Employee for the Full Year Full-time for part of the year, Full-time for part of the year. H and r block free file online Other than full-time for the full year, Other Than Full-Time for the Full Year Part-time for the full year, Part-time for the full year. H and r block free file online Part-time for the part of the year, Part-time for part of the year. H and r block free file online Self-employed minister, Changes to Years of Service Total years of service, Total years of service. H and r block free file online Prev  Up     Home   More Online Publications
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  • Automotive Manufacturers and Dispute Resolution Programs
    If you have a problem with your car and your dealer can't help you, contact the manufacturer or a national dispute program. (PDF)
  • Be a Savvy Consumer: Consumer Topics
    Read this section of the Consumer Action Handbook for advice before you make a purchase. (PDF)
  • Better Business Bureaus
    Find contact information for Better Business Bureau offices nationwide. (PDF)
  • Corporate Consumer Contacts
    Download the directory of the corporate consumer affairs offices to get help with your questions and concerns. (PDF)
  • Federal Agencies
    Use the federal directory to find agencies that enforce, regulate, or provide information on products and services that affect consumers. (PDF)
  • File a Complaint
    Get suggestions on resolving consumer problems and a sample complaint letter to use as a guide. (PDF)
  • Key Information Resources
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  • National Consumer Organizations
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  • State, County and City Consumer Protection Offices
    Contact your local consumer protection offices to get help with consumer complaints, get information about consumer laws, and educational materials. (PDF)
  • State Banking Authorities
    Find the agency that oversees state-chartered banks and other financial institutions in your state. (PDF)
  • State Insurance Regulators
    Find the insurance regulator in your state to help you with general insurance questions and to report problems with your insurance company. (PDF)
  • State Securities Administrators
    Download the directory of securities administrator if you have a problem with an investment firm or broker. (PDF)
  • State Utilities Commissions
    Your state utiity commission may be able to help you with a consumer complaint against your local utility company. (PDF)
  • Trade and Professional Organizations
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The H And R Block Free File Online

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