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H&r online Publication 80 - Introductory Material Table of Contents Future Developments What's New Reminders Calendar Future Developments For the latest information about developments related to Publication 80 (Circular SS), such as legislation enacted after it was published, go to www. H&r online irs. H&r online gov/pub80. H&r online What's New Social security and Medicare tax for 2014. H&r online  The social security tax rate is 6. H&r online 2% each for the employee and employer, unchanged from 2013. H&r online The social security wage base limit is $117,000. H&r online The Medicare tax rate is 1. H&r online 45% each for the employee and employer, unchanged from 2013. H&r online There is no wage base limit for Medicare tax. H&r online Social security and Medicare taxes apply to the wages of household workers you pay $1,900 or more in cash or an equivalent form of compensation. H&r online Social security and Medicare taxes apply to election workers who are paid $1,600 or more in cash or an equivalent form of compensation. H&r online Change of responsible party. H&r online . H&r online  Beginning January 1, 2014, any entity with an employer identification number (EIN) must file Form 8822-B, Change of Address or Responsible Party—Business, to report the latest change to its responsible party. H&r online Form 8822-B must be filed within 60 days of the change. H&r online If the change in the identity of your responsible party occurred before 2014, and you have not previously notified the IRS of the change, file Form 8822-B before March 1, 2014, reporting only the most recent change. H&r online For a definition of “responsible party”, see the Form 8822-B instructions. H&r online Same-sex marriage. H&r online  For federal tax purposes, individuals of the same sex are considered married if they were lawfully married in a state (or foreign country) whose laws authorize the marriage of two individuals of the same sex, even if the state (or foreign country) in which they now live does not recognize same-sex marriage. H&r online For more information, see Revenue Ruling 2013-17, 2013-38 I. H&r online R. H&r online B. H&r online 201, available at www. H&r online irs. H&r online gov/irb/2013-38_IRB/ar07. H&r online html. H&r online Notice 2013-61 provides special administrative procedures for employers to make claims for refund or adjustments of overpayments of social security and Medicare taxes with respect to certain same-sex spouse benefits before expiration of the period of limitations. H&r online Notice 2013-61, 2013-44 I. H&r online R. H&r online B. H&r online 432, is available at www. H&r online irs. H&r online gov/irb/2013-44_IRB/ar10. H&r online html. H&r online Reminders Additional Medicare Tax withholding. H&r online  In addition to withholding Medicare tax at 1. H&r online 45%, you must withhold a 0. H&r online 9% Additional Medicare Tax from wages you pay to an employee in excess of $200,000 in a calendar year. H&r online You are required to begin withholding Additional Medicare Tax in the pay period in which you pay wages in excess of $200,000 to an employee and continue to withhold it each pay period until the end of the calendar year. H&r online Additional Medicare Tax is only imposed on the employee. H&r online There is no employer share of Additional Medicare Tax. H&r online All wages that are subject to Medicare tax are subject to Additional Medicare Tax withholding if paid in excess of the $200,000 withholding threshold. H&r online For more information on what wages are subject to Medicare tax, see the chart, Special Rules for Various Types of Employment and Payments , in section 12. H&r online For more information on Additional Medicare Tax, visit IRS. H&r online gov and enter “Additional Medicare Tax” in the search box. H&r online Work opportunity tax credit for qualified tax-exempt organizations hiring qualified veterans. H&r online  The work opportunity tax credit is available for eligible unemployed veterans who begin work on or after November 22, 2011, and before January 1, 2014. H&r online Qualified tax-exempt organizations that hire eligible unemployed veterans can claim the work opportunity tax credit against their payroll tax liability using Form 5884-C, Work Opportunity Credit for Qualified Tax-Exempt Organizations Hiring Qualified Veterans. H&r online For more information, visit IRS. H&r online gov and enter “work opportunity tax credit” in the search box. H&r online Outsourcing payroll duties. H&r online  Employers are responsible to ensure that tax returns are filed and deposits and payments are made, even if the employer contracts with a third party to perform these acts. H&r online The employer remains responsible if the third party fails to perform any required action. H&r online If you choose to outsource any of your payroll and related tax duties (that is, withholding, reporting, and paying over social security, Medicare, FUTA, and income taxes) to a third-party payer such as a payroll service provider or reporting agent, visit IRS. H&r online gov and enter “outsourcing payroll duties” in the search box for helpful information on this topic. H&r online Residents of the Philippines working in the Commonwealth of the Northern Mariana Islands (CNMI). H&r online  The IRS will not assert that an employer has understated liability for social security and Medicare taxes because they failed to treat services performed before January 1, 2015, in the CNMI by a resident of the Philippines as employment as defined under Internal Revenue Code section 3121(b). H&r online For more information, see Announcement 2012-43, 2012-51 I. H&r online R. H&r online B. H&r online 723, available at www. H&r online irs. H&r online gov/irb/2012-51_IRB/ar15. H&r online html. H&r online CNMI government employees now subject to social security and Medicare taxes. H&r online  Beginning in the fourth calendar quarter of 2012, CNMI government employees are subject to social security and Medicare taxes. H&r online COBRA premium assistance credit. H&r online  The credit for COBRA premium assistance payments applies to premiums paid for employees involuntarily terminated between September 1, 2008 and May 31, 2010, and to premiums paid for up to 15 months. H&r online See COBRA premium assistance credit in Publication 15 (Circular E), Employer's Tax Guide. H&r online You can get Publication 15 (Circular E) at IRS. H&r online gov. H&r online You must receive written notice from the IRS to file Form 944. H&r online  If you have been filing Forms 941-SS and believe your employment taxes for the calendar year will be $1,000 or less, and you would like to file Form 944, Employer's ANNUAL Federal Tax Return, instead of Forms 941-SS, you must contact the IRS to request to file Form 944. H&r online You must receive written notice from the IRS to file Form 944 instead of Forms 941-SS before you may file this form. H&r online For more information on requesting to file Form 944 visit IRS. H&r online gov and enter “file employment taxes annually” in the search box. H&r online Federal employers in the CNMI. H&r online  The U. H&r online S. H&r online Treasury Department and the CNMI Division of Revenue and Taxation entered into an agreement under 5 USC 5517 in December 2006. H&r online Under this agreement, all federal employers (including the Department of Defense) are required to withhold CNMI income taxes (rather than federal income taxes) and deposit the CNMI taxes with the CNMI Treasury for employees who are subject to CNMI taxes and whose regular place of federal employment is in the CNMI. H&r online Federal employers are also required to file quarterly and annual reports with the CNMI Division of Revenue and Taxation. H&r online For questions, contact the CNMI Division of Revenue and Taxation. H&r online Change of address. H&r online  Use Form 8822-B to notify the IRS of an address change. H&r online Do not mail Form 8822-B with your employment tax return. H&r online Federal tax deposits must be made by electronic funds transfer. H&r online  You must use electronic funds transfer to make all federal tax deposits. H&r online Generally, electronic fund transfers are made using the Electronic Federal Tax Payment System (EFTPS). H&r online If you do not want to use EFTPS, you can arrange for your tax professional, financial institution, payroll service, or other trusted third party to make electronic deposits on your behalf. H&r online Also, you may arrange for your financial institution to initiate a same-day wire payment on your behalf. H&r online EFTPS is a free service provided by the Department of Treasury. H&r online Services provided by your tax professional, financial institution, payroll service, or other third party may have a fee. H&r online For more information on making federal tax deposits, see How To Deposit in section 8. H&r online For more information about EFTPS or to enroll in EFTPS, visit the EFTPS website at www. H&r online eftps. H&r online gov or call 1-800-555-4477 (U. H&r online S. H&r online Virgin Islands only) or 303-967-5916 (toll call) or 1-800-733-4829 (TDD). H&r online Additional information about EFTPS is also available in Publication 966, Electronic Federal Tax Payment System: A Guide To Getting Started. H&r online Electronic filing and payment. H&r online  Using electronic options can make filing a return and paying your federal tax easier. H&r online Use the Electronic Federal Tax Payment System (EFTPS) to make deposits or pay in full, whether you rely on a tax professional or prepare your own taxes. H&r online You can use IRS e-file to file certain returns. H&r online If there is a balance due on the return, you can e-file and e-pay in a single step by authorizing an electronic funds withdrawal (EFW) from your bank account while e-filing. H&r online Do not use EFW to pay taxes that are required to be deposited. H&r online Visit the IRS website at www. H&r online irs. H&r online gov/efile for more information on filing electronically. H&r online For more information on paying your taxes using EFW, visit the IRS website at www. H&r online irs. H&r online gov/e-pay. H&r online A fee may be charged to file electronically. H&r online For EFTPS, visit www. H&r online eftps. H&r online gov or call EFTPS Customer Service at 1-800-555-4477 (U. H&r online S. H&r online Virgin Islands only) or 303-967-5916 (toll call). H&r online For electronic filing of Forms W-2AS, W-2CM, W-2GU, W-2VI, Wage and Tax Statements; W-3SS, Transmittal of Wage and Tax Statements; and W-2c, Corrected Wage and Tax Statement, visit www. H&r online socialsecurity. H&r online gov/employer. H&r online If you are filing your tax return or paying your federal taxes electronically, a valid EIN is required. H&r online If a valid EIN is not provided, the return or payment will not be processed. H&r online This may result in penalties and delays in processing your return or payment. H&r online Electronic option for filing Forms W-2AS, W-2CM, W-2GU, or W-2VI. H&r online  Employers in American Samoa, the CNMI, Guam, and the U. H&r online S. H&r online Virgin Islands can now use the Social Security Administration's W-2 Online service to create, save, print, and submit up to 50 Forms W-2AS, W-2CM, W-2GU, or W-2VI at a time over the Internet. H&r online Form W-3SS will be generated automatically based on your Forms W-2AS, W-2CM, W-2GU, or W-2VI. H&r online For more information, visit Social Security Administration's SSA website at www. H&r online ssa. H&r online gov/bso/bsowelcome. H&r online htm. H&r online Credit or debit card payments. H&r online  For information on paying your taxes with a credit or debit card, visit the IRS website at www. H&r online irs. H&r online gov/e-pay. H&r online However, do not use credit or debit cards to make federal tax deposits. H&r online Hiring new employees. H&r online  Record the number and name from each new employee's social security card. H&r online An employee who does not have a social security card should apply for one on Form SS-5, Application for a Social Security Card. H&r online See section 3. H&r online Reporting discrepancies between Forms 941-SS (or Form 944) and Forms W-2. H&r online  File Schedule D (Form 941), Report of Discrepancies Caused by Acquisitions, Statutory Mergers, or Consolidations, to explain certain wage, tax, and payment discrepancies between Forms 941-SS (or Form 944), and Forms W-2 that were caused by acquisitions, statutory mergers, or consolidations. H&r online For more information, see the Instructions for Schedule D (Form 941). H&r online Apply for an employer identification number (EIN) online. H&r online  You can apply for an EIN online by visiting IRS. H&r online gov and clicking on the Apply for an EIN Online link under Tools. H&r online Dishonored payments. H&r online  Any form of payment that is dishonored and returned from a financial institution is subject to a penalty. H&r online The penalty is $25 or 2% of the payment, whichever is more. H&r online However, the penalty on dishonored payments of $24. H&r online 99 or less is an amount equal to the payment. H&r online For example, a dishonored payment of $18 is charged a penalty of $18. H&r online Private delivery services. H&r online  You can use certain private delivery services designated by the IRS to send tax returns or payments. H&r online The list includes only the following: DHL Express (DHL): DHL Same Day Service. H&r online Federal Express (FedEx): FedEx Priority Overnight, FedEx Standard Overnight, FedEx 2Day, FedEx International Priority, and FedEx International First. H&r online United Parcel Service (UPS): UPS Next Day Air, UPS Next Day Air Saver, UPS 2nd Day Air, UPS 2nd Day Air A. H&r online M. H&r online , UPS Worldwide Express Plus, and UPS Worldwide Express. H&r online For the IRS mailing address to use if you are using a private delivery service, go to IRS. H&r online gov and enter “private delivery service” in the search box. H&r online Your private delivery service can tell you how to get written proof of the mailing date. H&r online Private delivery services cannot deliver items to P. H&r online O. H&r online boxes. H&r online You must use the U. H&r online S. H&r online Postal Service to mail any item to an IRS P. H&r online O. H&r online box address. H&r online Recordkeeping. H&r online  Keep all records of employment taxes for 4 years. H&r online These should be available for IRS review. H&r online There is no required format for such records, but they should include your EIN; the amounts and dates of all wage payments (including fringe benefits) and tips reported; the names, addresses, and occupations of employees receiving such payments and their social security numbers; copies of returns filed; dates of employment; and the dates and amounts of deposits made. H&r online Farm employers must keep a record of the name, permanent address, and EIN of each crew leader. H&r online See Farm Crew Leaders in section 2. H&r online Disregarded entities and qualified subchapter S subsidiaries (QSubs). H&r online  Eligible single-owner disregarded entities and QSubs are treated as separate entities for employment tax purposes. H&r online Eligible single-member entities that have not elected to be taxed as corporations must report and pay employment taxes on wages paid to their employees using the entities' own names and EINs. H&r online See Regulations sections 1. H&r online 1361-4(a)(7) and 301. H&r online 7701-2(c)(2)(iv). H&r online Photographs of missing children. H&r online  The IRS is a proud partner with the National Center for Missing and Exploited Children. H&r online Photographs of missing children selected by the Center may appear in this publication on pages that would otherwise be blank. H&r online You can help bring these children home by looking at the photographs and calling 1-800-THE-LOST (1-800-843-5678) if you recognize a child. H&r online Calendar   If any date for filing a return, furnishing a form, or depositing taxes falls on a Saturday, Sunday, or legal holiday, the due date is the next business day. H&r online A statewide legal holiday delays a filing due date only if the IRS office where you are required to file is located in that state. H&r online However, a statewide legal holiday does not delay the due date of federal tax deposits. H&r online See Deposits on Business Days Only in section 8. H&r online For any filing due date, you will meet the “file” or “furnish” requirement if the envelope containing the return or form is properly addressed, contains sufficient postage, and is postmarked by the U. H&r online S. H&r online Postal Service on or before the due date, or sent by an IRS-designated delivery service on or before the due date. H&r online See Private delivery services under Reminders. H&r online The following are important dates and responsibilities. H&r online Also see Publication 509, Tax Calendars. H&r online By January 31. H&r online   Furnish wage and tax statements to employees. H&r online Give each employee a completed Form W-2AS, W-2CM, W-2GU, or W-2VI. H&r online See section 10 for more information. H&r online File Form 943, Employer's Annual Federal Tax Return for Agricultural Employees, with the IRS. H&r online If you deposited all Form 943 taxes when due, you have 10 additional calendar days to file. H&r online U. H&r online S. H&r online Virgin Islands employers only must file Form 940, Employer's Annual Federal Unemployment (FUTA) Tax Return, with the IRS. H&r online Pay or deposit (if more than $500) any balance of the tax due. H&r online If you deposited the full amount of taxes when due, you have 10 additional calendar days to file. H&r online File Form 944 with the IRS if you were notified by the IRS to file Form 944 instead of quarterly Forms 941-SS. H&r online If you deposited the full amount of taxes when due, you have 10 additional calendar days to file. H&r online By February 28. H&r online  File paper wage and tax statements with the Social Security Administration (SSA). H&r online File Copy A of Forms W-2AS, W-2CM, W-2GU, or W-2VI, and Form W-3SS with the Social Security Administration (SSA). H&r online For electronically filed returns, see By March 31 next. H&r online By March 31. H&r online  File electronic Forms W-2AS, W-2CM, W-2GU, or W-2VI with the SSA. H&r online Visit the SSA's Reporting Instructions & Information webpage at www. H&r online socialsecurity. H&r online gov/employer for more information. H&r online By April 30, July 31, October 31, and January 31. H&r online  File Form 941-SS with the IRS. H&r online If you deposited the full amount of taxes when due, you have 10 additional calendar days to file. H&r online Do not file Forms 941-SS for these quarters if you have been notified to file Form 944 and you did not request to file quarterly Forms 941-SS. H&r online Deposit FUTA tax for the quarter (including any amount carried over from other quarters) if over $500. H&r online If $500 or less, carry it over to the next quarter. H&r online See section 11 for more information. H&r online Prev  Up  Next   Home   More Online Publications
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Grain Inspection, Packers and Stockyards Administration

The Grain Inspection, Packers and Stockyards Administration was created to promote fair and competitive markets for the agricultural sector. It accomplishes this goal through standardization and inspection services.

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Website: Grain Inspection, Packers and Stockyards Administration

Address: Stop 3601, Room 2055-South Building
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Washington, DC 20250-3601

Phone Number: (202) 720-0219

Toll-free: (800) 998-3447 (Violation Hotline)

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H&r online 3. H&r 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&r 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&r online Also take credit for the estimated tax you paid for 2013. H&r online These credits are subtracted from your total tax. H&r online Because these credits are refundable, you should file a return and claim these credits, even if you do not owe tax. H&r 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&r 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&r 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&r 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&r online Form W-2 Your employer is required to provide or send Form W-2 to you no later than January 31, 2014. H&r online You should receive a separate Form W-2 from each employer you worked for. H&r 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&r online However, your employer must provide or send it to you by January 31, 2014. H&r 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&r online If you have not received your Form W-2 by January 31, contact your employer or payer to request a copy. H&r 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&r online The phone number for the IRS is listed in chapter 5. H&r online You will be asked for the following information. H&r online Your name, address, city and state, zip code, and social security number. H&r online Your employer's name, address, city, state, zip code, and the employer's identification number (if known). H&r online An estimate of the wages you earned, the federal income tax withheld, and the period you worked for that employer. H&r online The estimate should be based on year-to-date information from your final pay stub or leave-and-earnings statement, if possible. H&r 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&r 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&r 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&r 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&r online If you file a paper tax return, attach Copy B of Form W-2 to your return. H&r online Form W-2G If you had gambling winnings in 2013, the payer may have withheld income tax. H&r 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&r online Report the amounts you won on line 21 of Form 1040. H&r online Take credit for the tax withheld on line 62 of Form 1040. H&r online If you had gambling winnings, you must use Form 1040; you cannot use Form 1040A or Form 1040EZ. H&r online Gambling losses can be deducted on Schedule A (Form 1040) as a miscellaneous itemized deduction. H&r online However, you cannot deduct more than the gambling winnings you report on Form 1040. H&r online File Form W-2G with your income tax return only if it shows any federal income tax withheld in box 2. H&r online The 1099 Series Most forms in the 1099 series are not filed with your return. H&r online In general, these forms should be furnished to you by January 31, 2014. H&r online Unless instructed to file any of these forms with your return, keep them for your records. H&r 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&r online ; Form SSA-1099, Social Security Benefit Statement; and Form RRB-1099, Payments by the Railroad Retirement Board. H&r 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&r online See the instructions to these forms for details. H&r online Reporting your withholding. H&r 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&r 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&r online Form 1099-R. H&r online   Attach Form 1099-R to your paper return if federal income tax withholding is shown in box 4. H&r online Do not attach any other Form 1099. H&r online Form Not Correct If you receive a form with incorrect information, you should ask the payer for a corrected form. H&r online Call the telephone number or write to the address given for the payer on the form. H&r 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&r online A special form, Form W-2c, Corrected Wage and Tax Statement, is used to correct a Form W-2. H&r online In certain situations, you will receive two forms in place of the original incorrect form. H&r 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&r 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&r online This form will have an “X” in the “CORRECTED” box at the top of the form. H&r 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&r 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&r online S. H&r online Individual Income Tax Return. H&r 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&r online Do not include any amount withheld from your spouse's income. H&r online However, different rules may apply if you live in a community property state. H&r online Community property states. H&r online   The following are community property states. H&r online Arizona. H&r online California. H&r online Idaho. H&r online Louisiana. H&r online Nevada. H&r online New Mexico. H&r online Texas. H&r online Washington. H&r online Wisconsin. H&r 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&r 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&r 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&r online   For more information on these rules, and some exceptions, see Publication 555, Community Property. H&r 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&r online Fiscal year withholding. H&r 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&r online You cannot claim credit for any of the tax withheld during the calendar year beginning in your fiscal year. H&r online You will be able to claim credit for that withholding on your return for your next fiscal year. H&r 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&r 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&r online Add to that the income you received during the rest of your fiscal year. H&r online Example. H&r online Miles Hanson files his return for a fiscal year ending June 30, 2013. H&r 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&r 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&r online See Table 3-1 . H&r 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&r online However, he takes credit for all $3,380 that was withheld during 2012. H&r 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&r 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&r online Table 3-1. H&r 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&r online  2Calendar year (January 1 – December 31). H&r 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&r 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&r online Backup withholding. H&r 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&r online Example. H&r 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&r online Emily takes credit for the entire $150 of backup withholding on her tax return for the fiscal year ending September 30, 2014. H&r 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&r online Include any overpayment from 2012 that you had credited to your 2013 estimated tax. H&r online You must use Form 1040 or Form 1040A if you paid estimated tax. H&r online You cannot file Form 1040EZ. H&r 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&r online , from the fiduciary. H&r 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&r 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&r online However, do not include this amount in the total on line 37. H&r online Instead, enter the amount on Form 1040, line 63. H&r online This estimated tax payment for 2013 is treated as being made by you on January 15, 2014. H&r online Name changed. H&r 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&r online  The statement should cover payments you made jointly with your spouse as well as any you made separately. H&r online   Be sure to report the change to your local Social Security Administration office before filing your 2014 tax return. H&r online This prevents delays in processing your return and issuing refunds. H&r online It also safeguards your future social security benefits. H&r online For more information, call the Social Security Administration at 1-800-772-1213. H&r 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&r online If you made joint estimated tax payments, you must decide how to divide the payments between your returns. H&r 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&r 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&r online Example. H&r online James and Evelyn Brown made joint estimated tax payments for 2013 totaling $3,000. H&r online They file separate 2013 Forms 1040. H&r online James' tax is $4,000 and Evelyn's is $1,000. H&r online If they do not agree on how to divide the $3,000, they must divide it proportionately between their returns. H&r 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&r online The balance, $600 (20% of $3,000), is Evelyn's share. H&r 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&r 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&r online See Example earlier under Separate Returns. H&r 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&r online If you divorced and remarried in 2013, enter your present spouse's SSN in that space. H&r 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&r online Excess Social Security or Railroad Retirement Tax Withholding Most employers must withhold social security tax from your wages. H&r 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&r online If you work for a railroad employer, that employer must withhold tier 1 railroad retirement (RRTA) tax and tier 2 RRTA tax. H&r online Two or more employers. H&r 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&r online You may be able to claim the excess as a credit against your income tax when you file your return. H&r online Table 3-2 shows the maximum amount that should have been withheld for any of these taxes for 2013. H&r online Figure the excess withholding on the appropriate worksheet. H&r online    Table 3-2. H&r 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&r online 2% $7,049. H&r online 40 Tier 1 RRTA $113,700 6. H&r online 2% $7,049. H&r online 40 Tier 2 RRTA $84,300 4. H&r online 4% $3,709. H&r online 20 Joint returns. H&r online   If you are filing a joint return, you and your spouse must figure any excess social security or tier 1 RRTA separately. H&r online Note. H&r online All wages are subject to Medicare tax withholding. H&r online Employer's error. H&r 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&r online If the employer refuses to refund the overcollection, ask for a statement indicating the amount of the overcollection to support your claim. H&r online File a claim for refund using Form 843, Claim for Refund and Request for Abatement. H&r 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&r online Note. H&r 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&r online Where to claim credit for excess social security withholding. H&r online   If you file Form 1040, enter the excess on line 69. H&r online   If you file Form 1040A, include the excess in the total on line 41. H&r online Write “Excess SST” and show the amount of the credit in the space to the left of the line. H&r online   You cannot claim excess social security tax withholding on Form 1040EZ. H&r 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&r online Where to claim credit for excess tier 1 RRTA withholding. H&r online   If you file Form 1040, enter the excess on line 69. H&r online   If you file Form 1040A, include the excess in the total on line 41. H&r online Write “Excess SST” and show the amount of the credit in the space to the left of the line. H&r online   You cannot claim excess tier 1 RRTA withholding on Form 1040EZ. H&r online How to claim refund of excess tier 2 RRTA. H&r online   To claim a refund of tier 2 tax, use Form 843. H&r online Be sure to attach a copy of all of your Forms W-2. H&r online   See Worksheet 3-3 and the Instructions for Form 843, for more details. H&r online Worksheet 3-1. H&r online Excess Social Security—Nonrailroad Employees 1. H&r online Add all social security tax withheld (but not more than  $7,049. H&r online 40 for each employer). H&r online This tax should be shown  in box 4 of your Forms W-2. H&r online Enter the total here 1. H&r online   2. H&r online Enter any uncollected social security tax on tips or group-term life insurance on Form 1040, line 60, identified by “UT” 2. H&r online   3. H&r online Add lines 1 and 2. H&r online If $7,049. H&r online 40 or less, stop here. H&r online You cannot claim the credit 3. H&r online   4. H&r online Social security limit 4. H&r online $7,049. H&r online 40 5. H&r online Excess. H&r online Subtract line 4 from line 3 5. H&r online   Worksheet 3-2. H&r online Excess Social Security and Tier 1 RRTA—Railroad Employees 1. H&r online Add all social security and tier 1 RRTA tax withheld (but not more than $7,049. H&r online 40 for each employer). H&r 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&r online Enter the total here 1. H&r online   2. H&r 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&r online   3. H&r online Add lines 1 and 2. H&r online If $7,049. H&r online 40 or less, stop here. H&r online You cannot claim the credit 3. H&r online   4. H&r online Social security and tier 1 RRTA tax limit 4. H&r online $7,049. H&r online 40 5. H&r online Excess. H&r online Subtract line 4 from line 3 5. H&r online   Worksheet 3-3. H&r online Excess Tier 2 RRTA—Railroad Employees 1. H&r online Add all tier 2 RRTA tax withheld (but not more than $3,709. H&r online 20 for each employer). H&r online Box 14 of your Forms W-2 should show tier 2 RRTA tax. H&r online Enter the total here 1. H&r online   2. H&r 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&r online   3. H&r online Add lines 1 and 2. H&r online If $3,709. H&r online 20 or less, stop here. H&r online You cannot claim the credit. H&r online 3. H&r online   4. H&r online Tier 2 RRTA tax limit 4. H&r online $3,709. H&r online 20 5. H&r online Excess. H&r online Subtract line 4 from line 3. H&r online 5. H&r online   Prev  Up  Next   Home   More Online Publications