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How To File A Tax Amendment

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How To File A Tax Amendment

How to file a tax amendment Publication 584SP - Additional Material Table of Contents This image is too large to be displayed in the current screen. How to file a tax amendment Please click the link to view the image. How to file a tax amendment Pasillo de Entrada (Entrance Hall) This image is too large to be displayed in the current screen. How to file a tax amendment Please click the link to view the image. How to file a tax amendment Sala de Estar (Living Room) This image is too large to be displayed in the current screen. How to file a tax amendment Please click the link to view the image. How to file a tax amendment Comedor (Dining Room) This image is too large to be displayed in the current screen. How to file a tax amendment Please click the link to view the image. How to file a tax amendment Cocina (Kitchen) This image is too large to be displayed in the current screen. How to file a tax amendment Please click the link to view the image. How to file a tax amendment Cuarto de Trabajo (Den) This image is too large to be displayed in the current screen. How to file a tax amendment Please click the link to view the image. How to file a tax amendment Dormitorios (Bedrooms) This image is too large to be displayed in the current screen. How to file a tax amendment Please click the link to view the image. How to file a tax amendment Baños (Bathrooms) This image is too large to be displayed in the current screen. How to file a tax amendment Please click the link to view the image. How to file a tax amendment Cuarto de Recreación/Juegos (Recreation Room) This image is too large to be displayed in the current screen. How to file a tax amendment Please click the link to view the image. How to file a tax amendment Lavadero y Sótano (Laundry and Basement) This image is too large to be displayed in the current screen. How to file a tax amendment Please click the link to view the image. How to file a tax amendment Garaje (Garage) This image is too large to be displayed in the current screen. How to file a tax amendment Please click the link to view the image. How to file a tax amendment Equipo Deportivo (Sporting Equipment) This image is too large to be displayed in the current screen. How to file a tax amendment Please click the link to view the image. How to file a tax amendment Ropa de Hombres (Men's Clothing) This image is too large to be displayed in the current screen. How to file a tax amendment Please click the link to view the image. How to file a tax amendment Ropa de Mujeres (Women's Clothing) This image is too large to be displayed in the current screen. How to file a tax amendment Please click the link to view the image. How to file a tax amendment Ropa de Niños (Children's Clothing) This image is too large to be displayed in the current screen. How to file a tax amendment Please click the link to view the image. How to file a tax amendment Joyería (Jewelry) This image is too large to be displayed in the current screen. How to file a tax amendment Please click the link to view the image. How to file a tax amendment Enseres Eléctricos (Electrical Appliances) This image is too large to be displayed in the current screen. How to file a tax amendment Please click the link to view the image. How to file a tax amendment Artículos de Hilo (Linens) This image is too large to be displayed in the current screen. How to file a tax amendment Please click the link to view the image. How to file a tax amendment Artículos Misceláneos (Miscellaneous) This image is too large to be displayed in the current screen. How to file a tax amendment Please click the link to view the image. How to file a tax amendment vehículos motorizados This image is too large to be displayed in the current screen. How to file a tax amendment Please click the link to view the image. How to file a tax amendment Hogar (Excluyendo su contenido) Hoja de Trabajo A. How to file a tax amendment Costo u Otra Base (Ajustada) Precaución:Vea Instrucciones de la Hoja de Trabajo A antes de usar esta hoja de trabajo. How to file a tax amendment         (a) Parte Personal (b) Parte Comercial/de Alquiler 1. How to file a tax amendment   Anote el precio de compra de la vivienda dañada o destruida. How to file a tax amendment (Si usted presentó el Formulario 2119 cuando en un principio adquirió dicha vivienda para aplazar ganancias provenientes de la venta de una vivienda anterior antes del 7 de mayo de 1997, anote la base ajustada de la vivienda nueva, usando la cantidad que aparece en dicho Formulario 2119). How to file a tax amendment 1. How to file a tax amendment     2. How to file a tax amendment   Puntos pagados por el vendedor para una vivienda comprada después de 1990. How to file a tax amendment No incluya puntos pagados por el vendedor que ya restó para llegar a la cantidad anotada en la línea 1 2. How to file a tax amendment     3. How to file a tax amendment   Reste la línea 2 de la línea 1 3. How to file a tax amendment     4. How to file a tax amendment   Cargos por liquidación o costos de cierre. How to file a tax amendment (Vea Settlement Costs (Costos de Liquidación) en la Publicación 551, en inglés). How to file a tax amendment Si la línea 1 incluye la base ajustada de la vivienda nueva del Formulario 2119, ignore las líneas 4a a la 4g y 5; para entonces pasar a la línea 6. How to file a tax amendment         a. How to file a tax amendment Honorarios por estudios de escritura 4a. How to file a tax amendment       b. How to file a tax amendment Honorarios legales (incluyendo honorarios por trámites relacionados con la escritura y la preparación de documentos) 4b. How to file a tax amendment       c. How to file a tax amendment Estudios topográficos 4c. How to file a tax amendment       d. How to file a tax amendment Seguro de escritura de propietario 4d. How to file a tax amendment       e. How to file a tax amendment Impuestos de traspaso o de sello 4e. How to file a tax amendment       f. How to file a tax amendment Cantidades que el vendedor adeudaba y que usted acordó pagar (impuestos atrasados o intereses, costos de registro o cargos hipotecarios y comisiones sobre las ventas) 4f. How to file a tax amendment       g. How to file a tax amendment Otros gastos 4g. How to file a tax amendment     5. How to file a tax amendment   Sume las líneas 4a a la 4g 5. How to file a tax amendment     6. How to file a tax amendment   Costo de ampliaciones y mejoras. How to file a tax amendment (Vea Increases to Basis (Aumentos en la Base) en la Publicación 551, en inglés). How to file a tax amendment No incluya ninguna de las ampliaciones o mejoras incluidas en la línea 1 6. How to file a tax amendment     7. How to file a tax amendment   Tasaciones tributarias especiales pagadas por concepto de mejoras locales, tales como calles y aceras o banquetas 7. How to file a tax amendment     8. How to file a tax amendment   Otros aumentos en la base 8. How to file a tax amendment     9. How to file a tax amendment   Sume las líneas 3, 5, 6, 7 y 8 9. How to file a tax amendment     10. How to file a tax amendment   Depreciación (permitida o permisible) relacionada con el uso comercial o alquiler de la vivienda 10. How to file a tax amendment 0   11. How to file a tax amendment   Otras disminuciones en la base (Vea Decreases to Basis (Disminuciones en la Base) en la Publicación 551, en inglés). How to file a tax amendment 11. How to file a tax amendment     12. How to file a tax amendment   Sume las líneas 10 y 11 12. How to file a tax amendment     13. How to file a tax amendment   Costo u otra base (ajustada) de la vivienda dañada o destruida. How to file a tax amendment Reste la línea 12 de la línea 9. How to file a tax amendment Anote dicha cantidad aquí y en la línea 2 del Anexo 20 13. How to file a tax amendment     Instrucciones para la Hoja de Trabajo A. How to file a tax amendment Si usted usa la Hoja de Trabajo A para calcular el costo u otra base (ajustada) de su vivienda, siga estas instrucciones. How to file a tax amendment NO utilice esta hoja de trabajo para determinar el costo de su base si adquirió interés de su vivienda por un difunto que falleció en 2010 y el albacea de su caudal hereditario presentó el Formulario 8939. How to file a tax amendment SI. How to file a tax amendment . How to file a tax amendment . How to file a tax amendment   ENTONCES. How to file a tax amendment . How to file a tax amendment . How to file a tax amendment usted heredó su vivienda de un difunto que falleció antes o depués del 2010, o de un difunto que falleció en el 2010 pero la albacea de su caudal hereditario no presentó el Formulario 8939. How to file a tax amendment 1 omita las líneas 1 a la 4 de la hoja de trabajo. How to file a tax amendment 2 encuentre su base utilizando las reglas bajo Inherited Property (Bienes Heredados) en la Publicación 551, en inglés. How to file a tax amendment Anote esta cantidad en la línea 5 de la hoja de trabajo. How to file a tax amendment 3 llene las líneas 6 a la 13 de la hoja de trabajo. How to file a tax amendment usted recibió su vivienda como un regalo (donación) 1 lea Property Received as Gift (Bienes Recibidos como Regalo (Donación)) en la Publicación 551, en inglés, y anote en las líneas 1 y 3 de la hoja de trabajo la base ajustada del donante o el valor justo de mercado de la vivienda en el momento del regalo (donación), lo que proceda. How to file a tax amendment 2 si usted puede sumar algún impuesto federal sobre donaciones a su base, anote esa cantidad en la línea 5 de la hoja de trabajo. How to file a tax amendment 3 llene el resto de la hoja de trabajo. How to file a tax amendment usted recibió su vivienda como un canje por otra propiedad 1 anote en la línea 1 de la hoja de trabajo el valor justo de mercado de la otra propiedad al tiempo del canje. How to file a tax amendment (Pero si usted recibió su vivienda como un canje por su vivienda anterior antes del 7 de mayo de 1997, y tuvo una ganancia en que el canje se aplazó utilizando el Formulario 2119, anote en la línea 1 de la hoja de trabajo la base ajustada de la vivienda nueva que aparece en dicho formulario). How to file a tax amendment 2 llene el resto de la hoja de trabajo. How to file a tax amendment usted construyó su vivienda 1 sume el precio de compra del terreno y el costo de la construcción de la vivienda. How to file a tax amendment Anote ese total en la línea 1 de la hoja de trabajo. How to file a tax amendment (Sin embargo, si usted presentó un Formulario 2119 para aplazar ganancias en la venta de una vivienda anterior antes del 7 de mayo de 1997, anote en la línea 1 de la hoja de trabajo la base ajustada de la vivienda nueva que aparece en dicho formulario). How to file a tax amendment 2 llene el resto de la hoja de trabajo. How to file a tax amendment usted recibió su vivienda de su cónyuge después del 18 de julio de 1984 1 ignore las líneas 1 a la 4 de la hoja de trabajo. How to file a tax amendment 2 anote en la línea 5 de la hoja de trabajo el costo u otra base (ajustada) de su cónyuge en la vivienda justo antes de que usted la haya recibido. How to file a tax amendment 3 llene las líneas 6 a la 13 de la hoja de trabajo, haciendo ajustes a la base solamente por acontecimientos después del traspaso. How to file a tax amendment usted fue dueño de una vivienda conjuntamente con su cónyuge, el cual le traspasó su participación en la misma después del 18 de julio de 1984     llene una hoja de trabajo, haciendo los ajustes a la base por acontecimientos tanto antes como después del traspaso. How to file a tax amendment   usted recibió su vivienda de su cónyuge antes del 19 de julio de 1984 1 ignore las líneas 1 a la 4 de la hoja de trabajo. How to file a tax amendment 2 anote en la línea 5 de la hoja de trabajo el valor justo de mercado de la vivienda cuando usted la recibió. How to file a tax amendment 3 llene las líneas 6 a la 13 de la hoja de trabajo, ajustando la base solamente por acontecimientos después del traspaso. How to file a tax amendment usted fue dueño de una vivienda conjuntamente con su cónyuge, el cual le traspasó su participación en la misma antes del 19 de julio de 1984 1 llene una hoja de trabajo, las líneas 1 a la 13, ajustando la base solamente por acontecimientos antes del traspaso. How to file a tax amendment 2 multiplique la cantidad de la línea 13 de esa hoja de trabajo por 0. How to file a tax amendment 5 para obtener la base ajustada de la mitad de su participación a la hora del traspaso. How to file a tax amendment 3 multiplique el valor justo de mercado de la vivienda a la hora del traspaso por 0. How to file a tax amendment 5. How to file a tax amendment Generalmente, el resultado corresponde a la base de la mitad de la participación de su cónyuge. How to file a tax amendment 4 sume las cantidades de los pasos 2 y 3 y anote el total en la línea 5 de una segunda hoja de trabajo. How to file a tax amendment 5 complete el resto de la segunda hoja de trabajo, ajustando la base solamente por acontecimientos después del traspaso. How to file a tax amendment usted fue dueño de su vivienda conjuntamente con alguien (aparte de cónyuges que presenten una declaración conjunta) 1 llene las líneas 1 a la 13 de la hoja de trabajo. How to file a tax amendment 2 multiplique la cantidad de la línea 13 para obtener la base ajustada suya por el porcentaje de su parte de su participación de la vivienda. How to file a tax amendment Instrucciones para la Hoja de Trabajo A. How to file a tax amendment (Continuación) SI. How to file a tax amendment . How to file a tax amendment . How to file a tax amendment   ENTONCES. How to file a tax amendment . How to file a tax amendment . How to file a tax amendment usted fue dueño de su vivienda conjuntamente con su cónyuge que falleció antes de 2010 y antes de un hecho fortuito 1 llene una hoja de trabajo, las líneas 1 a la 13, incluyendo ajustes a la base solamente por acontecimientos antes del fallecimiento de su cónyuge. How to file a tax amendment 2 multiplique la cantidad de la línea 13 de esa hoja de trabajo por 0. How to file a tax amendment 5 para obtener la base ajustada de la mitad de su participación a la fecha del fallecimiento. How to file a tax amendment 3 calcule la base de la mitad de la participación de su cónyuge. How to file a tax amendment Esto corresponde a la mitad del valor justo de mercado en la fecha del fallecimiento (o la valoración alternativa usada posteriormente para propósitos de los impuestos de sucesiones o caudales hereditarios). How to file a tax amendment (La base de su mitad seguirá siendo la mitad de la base ajustada determinada en el paso 2). How to file a tax amendment 4 sume las cantidades de los pasos 2 y 3 y anote el total en la línea 5 de una segunda hoja de trabajo. How to file a tax amendment 5 complete las líneas 6 a la 13 de la segunda hoja de trabajo, ajustando la base solamente por acontecimientos después del fallecimiento de su cónyuge. How to file a tax amendment usted fue dueño de su vivienda conjuntamente con su cónyuge que falleció antes de 2010 y antes de un hecho fortuito y, su vivienda permanente está en un estado donde rigen las leyes de la comunidad de bienes matrimoniales 1 ignore las líneas 1 a la 4 de la hoja de trabajo. How to file a tax amendment 2 anote la cantidad de su base en la línea 5 de la hoja de trabajo. How to file a tax amendment Generalmente, esto corresponde al valor justo de mercado de la vivienda al momento del fallecimiento. How to file a tax amendment (No obstante, vea Community Property (Comunidad de Bienes Matrimoniales) en la Publicación 551, en inglés, para reglas especiales). How to file a tax amendment 3 llene el resto de la hoja de trabajo, ajustando la base solamente por acontecimientos después del fallecimiento de su cónyuge. How to file a tax amendment usted fue dueño de su vivienda conjuntamente con alguien (que no sean cónyuges que presenten la declaración conjunta) que falleció antes de 2010 y antes de un hecho fortuito 1 llene las líneas 1 a la 13 de la hoja de trabajo, incluyendo ajustes a la base solamente por acontecimientos antes del fallecimiento del codueño. How to file a tax amendment 2 multiplique la cantidad de la línea 13 por el porcentaje de su parte de su participación de la vivienda para obtener la base ajustada suyo en la fecha del fallecimiento. How to file a tax amendment 3 multiplique el valor justo del mercado en la fecha del fallecimiento (o use la valuació alterna usada posteriormente para propositos de los impuestos de sucesiones o caudales hereditarios) por el porcentaje que corresponde a la participación del codueño. How to file a tax amendment Ésta es la base para el interés parcial del codueño. How to file a tax amendment 4 sume las cantidades de los pasos 2 y 3 y anote el total en la línea 5 de una segunda hoja de trabajo. How to file a tax amendment 5 complete las líneas 6 a la 13 de la segunda hoja de trabajo incluyendo ajustes a la base solamente por acontecimientos después del fallecimiento del codueño. How to file a tax amendment alguna vez su vivienda sufrió daños debido a un hecho fortuito anterior 1 en la línea 8 de la hoja de trabajo, anote toda cantidad que haya gastado para restaurar la vivienda a su estado original antes del hecho fortuito anterior. How to file a tax amendment 2 en la línea 11 anote: todo reembolso de seguros que usted haya recibido (o espera recibir) por la pérdida anterior  y toda pérdida por hecho fortuito deducible de años anteriores no cubierta por  su seguro. How to file a tax amendment la persona que le vendió su vivienda pagó puntos sobre su préstamo y usted compró su vivienda después de 1990 pero antes del 4 de abril de 1994   en la línea 2 anote los puntos pagados por el vendedor solamente si usted los dedujo como intereses hipotecarios de la vivienda en el año en que fueron pagados (a no ser que haya utilizado los puntos pagados por el vendedor para reducir la cantidad de la línea 1). How to file a tax amendment la persona que le vendió su vivienda pagó puntos sobre su préstamo y usted compró su vivienda después del 3 de abril de 1994   en la línea 2 anote los puntos pagados por el vendedor aun si usted no los dedujo (a no ser que haya utilizado los puntos pagados por el vendedor para reducir la cantidad de la línea 1). How to file a tax amendment usted usó parte de la propiedad como su vivienda y parte de ella para propósitos comerciales o para generar ingresos de alquiler   usted debe asignar las anotaciones en la Hoja de Trabajo A entre la parte personal (columna (a)) y la parte comercial/de alquiler (columna (b)). How to file a tax amendment no corresponde ninguno de los puntos anteriores   llene completamente la hoja de trabajo. How to file a tax amendment Prev  Up  Next   Home   More Online Publications
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The How To File A Tax Amendment

How to file a tax amendment 2. How to file a tax amendment   Estimated Tax for 2014 Table of Contents Introduction Topics - This chapter discusses: Useful Items - You may want to see: Who Does Not Have To Pay Estimated Tax Who Must Pay Estimated TaxGeneral Rule Married Taxpayers Special Rules Aliens Estates and Trusts How To Figure Estimated Tax2014 Estimated Tax Worksheet When To Pay Estimated TaxWhen To Start Farmers and Fishermen How To Figure Each PaymentRegular Installment Method Annualized Income Installment Method Estimated Tax Payments Not Required How To Pay Estimated TaxCredit an Overpayment Pay Online Pay by Phone Pay by Check or Money Order Using the Estimated Tax Payment Voucher Introduction Estimated tax is the method used to pay tax on income that is not subject to withholding. How to file a tax amendment This includes income from self-employment, interest, dividends, alimony, rent, gains from the sale of assets, prizes, and awards. How to file a tax amendment You also may have to pay estimated tax if the amount of income tax being withheld from your salary, pension, or other income is not enough. How to file a tax amendment Estimated tax is used to pay both income tax and self-employment tax, as well as other taxes and amounts reported on your tax return. How to file a tax amendment If you do not pay enough tax, either through withholding or estimated tax, or a combination of both, you may have to pay a penalty. How to file a tax amendment If you do not pay enough by the due date of each payment period (see When To Pay Estimated Tax , later), you may be charged a penalty even if you are due a refund when you file your tax return. How to file a tax amendment For information on when the penalty applies, see chapter 4. How to file a tax amendment It would be helpful for you to have a copy of your 2013 tax return and an estimate of your 2014 income nearby while reading this chapter. How to file a tax amendment Topics - This chapter discusses: Who must pay estimated tax, How to figure estimated tax (including illustrated examples), When to pay estimated tax, How to figure each payment, and How to pay estimated tax. How to file a tax amendment Useful Items - You may want to see: Form (and Instructions) 1040-ES Estimated Tax for Individuals See chapter 5 for information about how to get this publication and form. How to file a tax amendment Worksheets. How to file a tax amendment   You may need to use several of the blank worksheets included in this chapter. How to file a tax amendment See Worksheets for Chapter 2, later, to locate what you need. How to file a tax amendment Who Does Not Have To Pay Estimated Tax If you receive salaries and wages, you may be able to avoid paying estimated tax by asking your employer to take more tax out of your earnings. How to file a tax amendment To do this, file a new Form W-4 with your employer. How to file a tax amendment See chapter 1. How to file a tax amendment Estimated tax not required. How to file a tax amendment   You do not have to pay estimated tax for 2014 if you meet all three of the following conditions. How to file a tax amendment You had no tax liability for 2013. How to file a tax amendment You were a U. How to file a tax amendment S. How to file a tax amendment citizen or resident alien for the whole year. How to file a tax amendment Your 2013 tax year covered a 12-month period. How to file a tax amendment   You had no tax liability for 2013 if your total tax (defined later under Total tax for 2013—line 14b ) was zero or you did not have to file an income tax return. How to file a tax amendment Please click here for the text description of the image. How to file a tax amendment Figure 2-A: Do You Have To Pay Estimated Tax? Who Must Pay Estimated Tax If you owed additional tax for 2013, you may have to pay estimated tax for 2014. How to file a tax amendment You can use the following general rule as a guide during the year to see if you will have enough withholding, or should increase your withholding or make estimated tax payments. How to file a tax amendment General Rule In most cases, you must pay estimated tax for 2014 if both of the following apply. How to file a tax amendment You expect to owe at least $1,000 in tax for 2014, after subtracting your withholding and refundable credits. How to file a tax amendment You expect your withholding and refundable credits to be less than the smaller of: 90% of the tax to be shown on your 2014 tax return, or 100% of the tax shown on your 2013 tax return. How to file a tax amendment Your 2013 tax return must cover all 12 months. How to file a tax amendment Note. How to file a tax amendment The percentages in (2a) or (2b) above may be different if you are a farmer, fisherman, or higher income taxpayer. How to file a tax amendment See Special Rules , later. How to file a tax amendment If the result from using the general rule above suggests that you will not have enough withholding, complete the 2014 Estimated Tax Worksheet for a more accurate calculation. How to file a tax amendment Figure 2-A takes you through the general rule. How to file a tax amendment You may find this helpful in determining if you must pay estimated tax. How to file a tax amendment If all your income will be subject to income tax withholding, you probably do not need to pay estimated tax. How to file a tax amendment Example 1. How to file a tax amendment Jane Smart uses Figure 2-A and the following information to figure whether she should pay estimated tax for 2014. How to file a tax amendment She files as head of household claiming her dependent son, takes the standard deduction, and expects no refundable credits for 2014. How to file a tax amendment Expected adjusted gross income (AGI) for 2014 $82,800 AGI for 2013 $73,700 Total tax on 2013 return (Form 1040,  line 61) $  8,746 Total 2014 estimated tax (line 13c of the 2014 Estimated Tax Worksheet) $11,015 Tax expected to be withheld in 2014 $10,000 Jane's answer to Figure 2-A, box 1, is YES; she expects to owe at least $1,000 for 2014 after subtracting her withholding from her expected total tax ($11,015 − $10,000 = $1,015). How to file a tax amendment Her answer to box 2a is YES; she expects her income tax withholding ($10,000) to be at least 90% of the tax to be shown on her 2014 return ($11,015 × 90% = $9,913. How to file a tax amendment 50). How to file a tax amendment Jane does not need to pay estimated tax. How to file a tax amendment Example 2. How to file a tax amendment The facts are the same as in Example 1, except that Jane expects only $8,700 tax to be withheld in 2014. How to file a tax amendment Because that is less than $9,913. How to file a tax amendment 50, her answer to box 2a is NO. How to file a tax amendment Jane's answer to box 2b is also NO; she does not expect her income tax withholding ($8,700) to be at least 100% of the total tax shown on her 2013 return ($8,746). How to file a tax amendment Jane must increase her withholding or pay estimated tax for 2014. How to file a tax amendment Example 3. How to file a tax amendment The facts are the same as in Example 2, except that the total tax shown on Jane's 2013 return was $8,600. How to file a tax amendment Because she expects to have more than $8,600 withheld in 2014 ($8,700), her answer to box 2b is YES. How to file a tax amendment Jane does not need to pay estimated tax for 2014. How to file a tax amendment Married Taxpayers If you qualify to make joint estimated tax payments, apply the rules discussed here to your joint estimated income. How to file a tax amendment You and your spouse can make joint estimated tax payments even if you are not living together. How to file a tax amendment However, you and your spouse cannot make joint estimated tax payments if: You are legally separated under a decree of divorce or separate maintenance, You and your spouse have different tax years, Either spouse is a nonresident alien (unless that spouse elected to be treated as a resident alien for tax purposes). How to file a tax amendment See Choosing Resident Alien Status in Publication 519, or Individuals of the same sex and opposite sex who are in registered domestic partnerships, civil unions, or other similar formal relationships that are not marriages under state law cannot make joint estimated tax payments. How to file a tax amendment These individuals can take credit only for the estimated tax payments that he or she made. How to file a tax amendment If you and your spouse cannot make joint estimated tax payments, apply these rules to your separate estimated income. How to file a tax amendment Making joint or separate estimated tax payments will not affect your choice of filing a joint tax return or separate returns for 2014. How to file a tax amendment 2013 separate returns and 2014 joint return. How to file a tax amendment   If you plan to file a joint return with your spouse for 2014, but you filed separate returns for 2013, your 2013 tax is the total of the tax shown on your separate returns. How to file a tax amendment You filed a separate return if you filed as single, head of household, or married filing separately. How to file a tax amendment 2013 joint return and 2014 separate returns. How to file a tax amendment   If you plan to file a separate return for 2014, but you filed a joint return for 2013, your 2013 tax is your share of the tax on the joint return. How to file a tax amendment You file a separate return if you file as single, head of household, or married filing separately. How to file a tax amendment   To figure your share of the tax on a joint return, first figure the tax both you and your spouse would have paid had you filed separate returns for 2013 using the same filing status for 2014. How to file a tax amendment Then multiply the tax on the joint return by the following fraction. How to file a tax amendment      The tax you would have paid had you filed a separate return   The total tax you and your spouse would have paid had you filed separate returns Example. How to file a tax amendment Joe and Heather filed a joint return for 2013 showing taxable income of $48,500 and a tax of $6,386. How to file a tax amendment Of the $48,500 taxable income, $40,100 was Joe's and the rest was Heather's. How to file a tax amendment For 2014, they plan to file married filing separately. How to file a tax amendment Joe figures his share of the tax on the 2013 joint return as follows: Tax on $40,100 based on separate return $5,960 Tax on $8,400 based on separate return 843 Total $6,803 Joe's percentage of total ($5,960 ÷ $6,803) 87. How to file a tax amendment 6% Joe's share of tax on joint return  ($6,386 × 87. How to file a tax amendment 6%) $5,594 Special Rules There are special rules for farmers, fishermen, and certain higher income taxpayers. How to file a tax amendment Farmers and Fishermen If at least two-thirds of your gross income for 2013 or 2014 is from farming or fishing, substitute 662/3% for 90% in (2a) under General Rule , earlier. How to file a tax amendment Gross income. How to file a tax amendment   Your gross income is all income you receive in the form of money, goods, property, and services that is not exempt from tax. How to file a tax amendment To determine whether two-thirds of your gross income for 2013 was from farming or fishing, use as your gross income the total of the income (not loss) amounts. How to file a tax amendment Joint returns. How to file a tax amendment   On a joint return, you must add your spouse's gross income to your gross income to determine if at least two-thirds of your total gross income is from farming or fishing. How to file a tax amendment Gross income from farming. How to file a tax amendment   This is income from cultivating the soil or raising agricultural commodities. How to file a tax amendment It includes the following amounts. How to file a tax amendment Income from operating a stock, dairy, poultry, bee, fruit, or truck farm. How to file a tax amendment Income from a plantation, ranch, nursery, range, orchard, or oyster bed. How to file a tax amendment Crop shares for the use of your land. How to file a tax amendment Gains from sales of draft, breeding, dairy, or sporting livestock. How to file a tax amendment   For 2013, gross income from farming is the total of the following amounts. How to file a tax amendment Schedule F (Form 1040), Profit or Loss From Farming, line 9. How to file a tax amendment Form 4835, Farm Rental Income and Expenses, line 7. How to file a tax amendment Your share of the gross farming income from a partnership, S corporation, estate or trust, from: Schedule K-1 (Form 1065), Schedule K-1 (Form 1120S), or Schedule K-1 (Form 1041). How to file a tax amendment Your gains from sales of draft, breeding, dairy, or sporting livestock shown on Form 4797, Sales of Business Property. How to file a tax amendment   Wages you receive as a farm employee and wages you receive from a farm corporation are not gross income from farming. How to file a tax amendment Gross income from fishing. How to file a tax amendment   This is income from catching, taking, harvesting, cultivating, or farming any kind of fish, shellfish (for example, clams and mussels), crustaceans (for example, lobsters, crabs, and shrimp), sponges, seaweeds, or other aquatic forms of animal and vegetable life. How to file a tax amendment   Gross income from fishing includes the following amounts. How to file a tax amendment Schedule C (Form 1040), Profit or Loss From Business. How to file a tax amendment Income for services as an officer or crew member of a vessel while the vessel is engaged in fishing. How to file a tax amendment Your share of the gross fishing income from a partnership, S corporation, estate or trust, from: Schedule K-1 (Form 1065), Schedule K-1 (Form 1120S), or Schedule K-1 (Form 1041). How to file a tax amendment Certain taxable interest and punitive damage awards received in connection with the Exxon Valdez litigation. How to file a tax amendment Income for services normally performed in connection with fishing. How to file a tax amendment Services normally performed in connection with fishing include: Shore service as an officer or crew member of a vessel engaged in fishing, and Services that are necessary for the immediate preservation of the catch, such as cleaning, icing, and packing the catch. How to file a tax amendment Higher Income Taxpayers If your AGI for 2013 was more than $150,000 ($75,000 if your filing status for 2014 is married filing a separate return), substitute 110% for 100% in (2b) under General Rule , earlier. How to file a tax amendment For 2013, AGI is the amount shown on Form 1040, line 37; Form 1040A, line 21; and Form 1040EZ, line 4. How to file a tax amendment Note. How to file a tax amendment This rule does not apply to farmers and fishermen. How to file a tax amendment Aliens Resident and nonresident aliens also may have to pay estimated tax. How to file a tax amendment Resident aliens should follow the rules in this publication, unless noted otherwise. How to file a tax amendment Nonresident aliens should get Form 1040-ES (NR), U. How to file a tax amendment S. How to file a tax amendment Estimated Tax for Nonresident Alien Individuals. How to file a tax amendment You are an alien if you are not a citizen or national of the United States. How to file a tax amendment You are a resident alien if you either have a green card or meet the substantial presence test. How to file a tax amendment For more information about withholding, the substantial presence test, and Form 1040-ES (NR), see Publication 519. How to file a tax amendment Estates and Trusts Estates and trusts also must pay estimated tax. How to file a tax amendment However, estates (and certain grantor trusts that receive the residue of the decedent's estate under the decedent's will) are exempt from paying estimated tax for the first 2 years after the decedent's death. How to file a tax amendment Estates and trusts must use Form 1041-ES, Estimated Income Tax for Estates and Trusts, to figure and pay estimated tax. How to file a tax amendment How To Figure Estimated Tax To figure your estimated tax, you must figure your expected AGI, taxable income, taxes, deductions, and credits for the year. How to file a tax amendment When figuring your 2014 estimated tax, it may be helpful to use your income, deductions, and credits for 2013 as a starting point. How to file a tax amendment Use your 2013 federal tax return as a guide. How to file a tax amendment You can use Form 1040-ES to figure your estimated tax. How to file a tax amendment Nonresident aliens use Form 1040-ES (NR) to figure estimated tax. How to file a tax amendment You must make adjustments both for changes in your own situation and for recent changes in the tax law. How to file a tax amendment Some of these changes are discussed under What's New for 2014 , earlier. How to file a tax amendment For information about these and other changes in the law, visit the IRS website at IRS. How to file a tax amendment gov. How to file a tax amendment The instructions for Form 1040-ES include a worksheet to help you figure your estimated tax. How to file a tax amendment Keep the worksheet for your records. How to file a tax amendment 2014 Estimated Tax Worksheet Use Worksheet 2-1 to help guide you through the information about completing the 2014 Estimated Tax Worksheet. How to file a tax amendment You can also find a copy of the worksheet in the Instructions for Form 1040-ES. How to file a tax amendment Expected AGI—Line 1 Your expected AGI for 2014 (line 1) is your expected total income minus your expected adjustments to income. How to file a tax amendment Total income. How to file a tax amendment   Include in your total income all the income you expect to receive during the year, even income that is subject to withholding. How to file a tax amendment However, do not include income that is tax exempt. How to file a tax amendment   Total income includes all income and loss for 2014 that, if you had received it in 2013, would have been included on your 2013 tax return in the total on line 22 of Form 1040, line 15 of Form 1040A, or line 4 of Form 1040EZ. How to file a tax amendment Social security and railroad retirement benefits. How to file a tax amendment If you expect to receive social security or tier 1 railroad retirement benefits during 2014, use Worksheet 2-2 to figure the amount of expected taxable benefits you should include on line 1. How to file a tax amendment Adjustments to income. How to file a tax amendment   Be sure to subtract from your expected total income all of the adjustments you expect to take on your 2014 tax return. How to file a tax amendment Self-employed. How to file a tax amendment If you expect to have income from self-employment, use Worksheet 2-3 to figure your expected self-employment tax and your allowable deduction for self-employment tax. How to file a tax amendment Include the amount from Worksheet 2-3 in your expected adjustments to income. How to file a tax amendment If you file a joint return and both you and your spouse have net earnings from self-employment, each of you must complete a separate worksheet. How to file a tax amendment Expected Taxable Income— Lines 2–5 Reduce your expected AGI for 2014 (line 1) by either your expected itemized deductions or your standard deduction and by your exemptions (lines 2 through 5). How to file a tax amendment Itemized deductions—line 2. How to file a tax amendment   If you expect to claim itemized deductions on your 2014 tax return, enter the estimated amount on line 2. How to file a tax amendment   Itemized deductions are the deductions that can be claimed on Schedule A (Form 1040). How to file a tax amendment    For 2014, your total itemized deductions may be reduced if your AGI is more than the amount shown next for your filing status. How to file a tax amendment 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 this amount, use Worksheet 2-5 to figure the amount to enter on line 2. How to file a tax amendment Standard deduction—line 2. How to file a tax amendment   If you expect to claim the standard deduction on your 2014 tax return, enter the amount on line 2. How to file a tax amendment Use Worksheet 2-4 to figure your standard deduction. How to file a tax amendment No standard deduction. How to file a tax amendment   The standard deduction for some individuals is zero. How to file a tax amendment Your standard deduction will be zero if you: File a separate return and your spouse itemizes deductions, Are a dual-status alien, or File a return for a period of less than 12 months because you change your accounting period. How to file a tax amendment Exemptions—line 4. How to file a tax amendment   After you have subtracted either your expected itemized deductions or your standard deduction from your expected AGI, reduce the amount remaining by $3,950 for each exemption you expect to take on your 2014 tax return. How to file a tax amendment If another person (such as your parent) can claim an exemption for you on his or her tax return, you cannot claim your own personal exemption. How to file a tax amendment This is true even if the other person will not claim your exemption or the exemption will be reduced or eliminated under the phaseout rule. How to file a tax amendment    For 2014, your deduction for personal exemption is reduced if your AGI is more than the amount shown next for your filing status. How to file a tax amendment 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 this amount, use Worksheet 2-6 to figure the amount to enter on line 4. How to file a tax amendment Expected Taxes and Credits— Lines 6–13c After you have figured your expected taxable income (line 5), follow the steps next to figure your expected taxes, credits, and total tax for 2014. How to file a tax amendment Most people will have entries for only a few of these steps. How to file a tax amendment However, you should check every step to be sure you do not overlook anything. How to file a tax amendment Step 1. How to file a tax amendment   Figure your expected income tax (line 6). How to file a tax amendment Generally, you will use the 2014 Tax Rate Schedules, later, to figure your expected income tax. How to file a tax amendment   However, see below for situations where you must use a different method to compute your estimated tax. How to file a tax amendment Tax on child's investment income. How to file a tax amendment   You must use a special method to figure tax on the income of the following children who have more than $2,000 of investment income. How to file a tax amendment Children under age 18 at the end of 2014. How to file a tax amendment The following children if their earned income is not more than half their support. How to file a tax amendment Children age 18 at the end of 2014. How to file a tax amendment Children who are full-time students over age 18 and under age 24 at the end of 2014. How to file a tax amendment See Publication 929, Tax Rules for Children and Dependents. How to file a tax amendment Although the ages and dollar amounts in the publication may be different in the 2014 revision, this reference will give you basic information for figuring the tax. How to file a tax amendment Tax on net capital gain. How to file a tax amendment   The regular income tax rates for individuals do not apply to a net capital gain. How to file a tax amendment Instead, your net capital gain is taxed at a lower maximum rate. How to file a tax amendment   The term “net capital gain” means the amount by which your net long-term capital gain for the year is more than your net short-term capital loss. How to file a tax amendment Tax on capital gain and qualified dividends. How to file a tax amendment If the amount on line 1 includes a net capital gain or qualified dividends, use Worksheet 2-7 to figure your tax. How to file a tax amendment Note. How to file a tax amendment For 2014, your capital gains and dividends rate will depend on your income. How to file a tax amendment Tax if excluding foreign earned income or excluding or deducting foreign housing. How to file a tax amendment If you expect to claim the foreign earned income exclusion or the housing exclusion or deduction on Form 2555 or Form 2555-EZ, use Worksheet 2-8 to figure your estimated tax. How to file a tax amendment Step 2. How to file a tax amendment   Total your expected taxes (line 8). How to file a tax amendment Include on line 8 the sum of the following. How to file a tax amendment Your tax on line 6. How to file a tax amendment Your expected alternative minimum tax (AMT) from Form 6251, or included on Form 1040A. How to file a tax amendment Your expected additional taxes from Form 8814, Parents' Election To Report Child's Interest and Dividends, and Form 4972, Tax on Lump-Sum Distributions. How to file a tax amendment Any recapture of education credits. How to file a tax amendment Step 3. How to file a tax amendment   Subtract your expected credits (line 9). How to file a tax amendment If you are using your 2013 return as a guide and filed Form 1040, your total credits for 2013 were shown on line 54. How to file a tax amendment If you filed Form 1040A, your total credits for 2013 were on line 34. How to file a tax amendment   If your credits on line 9 are more than your taxes on line 8, enter “-0-” on line 10 and go to Step 4. How to file a tax amendment Step 4. How to file a tax amendment   Add your expected self-employment tax (line 11). How to file a tax amendment You already should have figured your self-employment tax (see Self-employed under Expected AGI—Line 1, earlier). How to file a tax amendment Step 5. How to file a tax amendment   Add your expected other taxes (line 12). How to file a tax amendment   Other taxes include the following. How to file a tax amendment Additional tax on early distributions from: An IRA or other qualified retirement plan, A tax-sheltered annuity, or A modified endowment contract entered into after June 20, 1988. How to file a tax amendment Household employment taxes if: You will have federal income tax withheld from wages, pensions, annuities, gambling winnings, or other income, or You would be required to make estimated tax payments even if you did not include household employment taxes when figuring your estimated tax. How to file a tax amendment Amounts written on Form 1040 on the line for “other taxes” (line 60 on the 2013 Form 1040). How to file a tax amendment But, do not include recapture of a federal mortgage subsidy; tax on excess golden parachute payments; look-back interest due under section 167(g) or 460(b) of the Internal Revenue Code; excise tax on insider stock compensation from an expatriated corporation; uncollected social security and Medicare tax or RRTA tax on tips or group-term life insurance; or additional tax on advance payments of health coverage tax credit when not eligible. How to file a tax amendment Repayment of the first-time homebuyer credit. How to file a tax amendment See Form 5405. How to file a tax amendment Additional Medicare Tax. How to file a tax amendment A 0. How to file a tax amendment 9% Additional Medicare Tax applies to your combined Medicare wages and self-employment income and/or your RRTA compensation that exceeds the amount listed in the following chart, based on your filing status. How to file a tax amendment Filing Status Threshold Amount Married filing jointly $250,000 Married filing separately $125,000 Single $200,000 Head of household $200,000 Qualifying Widow(er) $200,000 Medicare wages and self-employment income are combined to determine if your income exceeds the threshold. How to file a tax amendment A self-employment loss should not be considered for purposes of this tax. How to file a tax amendment RRTA compensation should be separately compared to the threshold. How to file a tax amendment Your employer is responsible for withholding the 0. How to file a tax amendment 9% Additional Medicare Tax on Medicare wages or RRTA compensation it pays to you in excess of $200,000 in 2014. How to file a tax amendment You should consider this withholding, if applicable, in determining whether you need to make an estimated payment. How to file a tax amendment For more information on Additional Medicare Tax, go to IRS. How to file a tax amendment gov and enter “Additional Medicare Tax” in the search box. How to file a tax amendment Net Investment Income Tax (NIIT). How to file a tax amendment The NIIT is 3. How to file a tax amendment 8% of the lesser of your net investment income or the excess of your modified adjusted gross income over the amount listed in the following chart, based on your filing status. How to file a tax amendment Filing Status Threshold Amount Married filing jointly $250,000 Married filing separately $125,000 Single $200,000 Head of household $200,000 Qualifying Widow(er) $250,000 For more information on Net Investment Income Tax, go to IRS. How to file a tax amendment gov and enter “Net Investment Income Tax” in the search box. How to file a tax amendment Step 6. How to file a tax amendment   Subtract your refundable credit (line 13b). How to file a tax amendment   To figure your expected fuel tax credit, do not include fuel tax for the first three quarters of the year that you expect to have refunded to you. How to file a tax amendment   The result of steps 1 through 6 is your total estimated tax for 2014 (line 13c). How to file a tax amendment Required Annual Payment— Line 14c On lines 14a through 14c, figure the total amount you must pay for 2014, through withholding and estimated tax payments, to avoid paying a penalty. How to file a tax amendment General rule. How to file a tax amendment   The total amount you must pay is the smaller of: 90% of your total expected tax for 2014, or 100% of the total tax shown on your 2013 return. How to file a tax amendment Your 2013 tax return must cover all 12 months. How to file a tax amendment Special rules. How to file a tax amendment   There are special rules for higher income taxpayers and for farmers and fishermen. How to file a tax amendment Higher income taxpayers. How to file a tax amendment   If your AGI for 2013 was more than $150,000 ($75,000 if your filing status for 2014 is married filing separately), substitute 110% for 100% in (2) above. How to file a tax amendment This rule does not apply to farmers and fishermen. How to file a tax amendment For 2013, AGI is the amount shown on Form 1040, line 37; Form 1040A, line 21; and Form 1040EZ, line 4. How to file a tax amendment Example. How to file a tax amendment   Jeremy Martin's total tax on his 2013 return was $42,581, and his expected tax for 2014 is $71,253. How to file a tax amendment His 2013 AGI was $180,000. How to file a tax amendment Because Jeremy had more than $150,000 of AGI in 2013, he figures his required annual payment as follows. How to file a tax amendment He determines that 90% of his expected tax for 2014 is $64,128 (. How to file a tax amendment 90 × $71,253). How to file a tax amendment Next, he determines that 110% of the tax shown on his 2013 return is $46,839 (1. How to file a tax amendment 10 x $42,581). How to file a tax amendment Finally, he determines that his required annual payment is $46,839, the smaller of the two. How to file a tax amendment Farmers and fishermen. How to file a tax amendment   If at least two-thirds of your gross income for 2013 or 2014 is from farming or fishing, your required annual payment is the smaller of: 662/3% (. How to file a tax amendment 6667) of your total tax for 2014, or 100% of the total tax shown on your 2013 return. How to file a tax amendment (Your 2013 tax return must cover all 12 months. How to file a tax amendment )   For definitions of “gross income from farming” and “gross income from fishing,” see Farmers and Fishermen , under Special Rules discussed earlier. How to file a tax amendment Total tax for 2013—line 14b. How to file a tax amendment   Your 2013 total tax, if you filed Form 1040, is the amount on line 61 reduced by the following. How to file a tax amendment Unreported social security and Medicare tax or RRTA tax from Forms 4137 or 8919 (line 57). How to file a tax amendment The following amounts from Form 5329 included on line 58. How to file a tax amendment Any tax on excess contributions to IRAs, Archer MSAs, Coverdell education savings accounts, and health savings accounts. How to file a tax amendment Any tax on excess accumulations in qualified retirement plans. How to file a tax amendment The following write-ins on line 60. How to file a tax amendment Excise tax on excess golden parachute payments (identified as “EPP”). How to file a tax amendment Excise tax on insider stock compensation from an expatriated corporation (identified as “ISC”). How to file a tax amendment Look-back interest due under section 167(g) (identified as “From Form 8866”). How to file a tax amendment Look-back interest due under section 460(b) (identified as “From Form 8697”). How to file a tax amendment Recapture of federal mortgage subsidy (identified as “FMSR”). How to file a tax amendment Additional tax on advance payments of health coverage tax credit when not eligible (identified as “HCTC”). How to file a tax amendment Uncollected social security and Medicare tax or RRTA tax on tips or group-term life insurance (identified as “UT”). How to file a tax amendment Any refundable credit amounts. How to file a tax amendment   If you filed Form 1040A, your 2013 total tax is the amount on line 35 reduced by any refundable credits. How to file a tax amendment   If you filed Form 1040EZ, your 2013 total tax is the amount on line 10 reduced by the amount on line 8a. How to file a tax amendment Total Estimated Tax Payments Needed—Line 16a Use lines 15 and 16a to figure the total estimated tax you may be required to pay for 2014. How to file a tax amendment Subtract your expected withholding from your required annual payment (line 14c). How to file a tax amendment You usually must pay this difference in four equal installments. How to file a tax amendment See When To Pay Estimated Tax and How To Figure Each Payment . How to file a tax amendment You do not have to pay estimated tax if: Line 14c minus line 15 is zero or less, or Line 13c minus line 15 is less than $1,000. How to file a tax amendment Withholding—line 15. How to file a tax amendment   Your expected withholding for 2014 (line 15) includes the income tax you expect to be withheld from all sources (wages, pensions and annuities, etc. How to file a tax amendment ). How to file a tax amendment It includes excess social security, and tier 1 railroad retirement tax you expect to be withheld from your wages and compensation. How to file a tax amendment For this purpose, you will have excess social security or tier 1 railroad retirement tax withholding for 2014 only if your wages and compensation from two or more employers are more than $117,000. How to file a tax amendment See Excess Social Security or Railroad Retirement Tax Withholding in chapter 3. How to file a tax amendment   It also includes Additional Medicare Tax you expect to be withheld from your wages or compensation. How to file a tax amendment Your employer is responsible for withholding the 0. How to file a tax amendment 9% Additional Medicare Tax on Medicare wages or RRTA compensation it pays to you in excess of $200,000. How to file a tax amendment When To Pay Estimated Tax For estimated tax purposes, the year is divided into four payment periods. How to file a tax amendment Each period has a specific payment due date. How to file a tax amendment If you do not pay enough tax by the due date of each of the payment periods, you may be charged a penalty even if you are due a refund when you file your income tax return. How to file a tax amendment If a payment is mailed, the date of the U. How to file a tax amendment S. How to file a tax amendment postmark is considered the date of payment. How to file a tax amendment The payment periods and due dates for estimated tax payments are shown next. How to file a tax amendment For exceptions to the dates listed, see Saturday, Sunday, holiday rule below. How to file a tax amendment For the period: Due date: Jan. How to file a tax amendment 11 – March 31 April 15 April 1 – May 31 June 16 June 1 – August 31 September 15 Sept. How to file a tax amendment 1 – Dec. How to file a tax amendment 31 January 15  next year2 1If your tax year does not begin on January 1,  see Fiscal year taxpayers . How to file a tax amendment 2See January payment . How to file a tax amendment Saturday, Sunday, holiday rule. How to file a tax amendment   If the due date for an estimated tax payment falls on a Saturday, Sunday, or legal holiday, the payment will be on time if you make it on the next day that is not a Saturday, Sunday, or a holiday. How to file a tax amendment January payment. How to file a tax amendment   If you file your 2014 Form 1040 or Form 1040A by February 2, 2015, and pay the rest of the tax you owe, you do not need to make the payment due on January 15, 2015. How to file a tax amendment Example. How to file a tax amendment Janet Adams does not pay any estimated tax for 2014. How to file a tax amendment She files her 2014 income tax return and pays the balance due shown on her return on January 26, 2015. How to file a tax amendment Janet's estimated tax for the fourth payment period is considered to have been paid on time. How to file a tax amendment However, she may owe a penalty for not making the first three estimated tax payments, if required. How to file a tax amendment Any penalty for not making those payments will be figured up to January 26, 2015. How to file a tax amendment Fiscal year taxpayers. How to file a tax amendment   If your tax year does not start on January 1, your payment due dates are: The 15th day of the 4th month of your fiscal year, The 15th day of the 6th month of your fiscal year, The 15th day of the 9th month of your fiscal year, and The 15th day of the 1st month after the end of your fiscal year. How to file a tax amendment   You do not have to make the last payment listed above if you file your income tax return by the last day of the first month after the end of your fiscal year and pay all the tax you owe with your return. How to file a tax amendment When To Start You do not have to make estimated tax payments until you have income on which you will owe income tax. How to file a tax amendment If you have income subject to estimated tax during the first payment period, you must make your first payment by the due date for the first payment period. How to file a tax amendment You have several options when paying estimated taxes. How to file a tax amendment You can: apply an overpayment from the previous tax year, pay all your estimated tax by the due date of your first payment, or pay it in installments. How to file a tax amendment If you choose to pay in installments, make your first payment by the due date for the first payment period. How to file a tax amendment Make your remaining installment payments by the due dates for the later periods. How to file a tax amendment To avoid any estimated tax penalties, all installments must be paid by their due date and for the required amount. How to file a tax amendment No income subject to estimated tax during first period. How to file a tax amendment   If you do not have income subject to estimated tax until a later payment period, you must make your first payment by the due date for that period. How to file a tax amendment You can pay your entire estimated tax by the due date for that period or you can pay it in installments by the due date for that period and the due dates for the remaining periods. How to file a tax amendment Table 2-1 shows the dates for making installment payments. How to file a tax amendment    Table 2-1. How to file a tax amendment Due Dates for Estimated Tax Installment Payments If you first have income on which you must pay estimated tax: Make a payment  by:* Make later  installments  by:* Before April 1 April 15 June 16     Sept. How to file a tax amendment 15     Jan. How to file a tax amendment 15 next year April 1–May 31 June 16 Sept. How to file a tax amendment 15     Jan. How to file a tax amendment 15 next year June 1–Aug. How to file a tax amendment 31 Sept. How to file a tax amendment 15 Jan. How to file a tax amendment 15 next year After Aug. How to file a tax amendment 31 Jan. How to file a tax amendment 15 next year (None) *See January payment and Saturday, Sunday, holiday rule . How to file a tax amendment How much to pay to avoid penalty. How to file a tax amendment   To determine how much you should pay by each payment due date, see How To Figure Each Payment , later. How to file a tax amendment Farmers and Fishermen If at least two-thirds of your gross income for 2013 or 2014 is from farming or fishing, you have only one payment due date for your 2014 estimated tax, January 15, 2015. How to file a tax amendment The due dates for the first three payment periods, discussed under When To Pay Estimated Tax , earlier, do not apply to you. How to file a tax amendment If you file your 2014 Form 1040 by March 2, 2015, and pay all the tax you owe at that time, you do not need to make an estimated tax payment. How to file a tax amendment Fiscal year farmers and fishermen. How to file a tax amendment   If you are a farmer or fisherman, but your tax year does not start on January 1, you can either: Pay all your estimated tax by the 15th day after the end of your tax year, or File your return and pay all the tax you owe by the 1st day of the 3rd month after the end of your tax year. How to file a tax amendment How To Figure Each Payment After you have figured your total estimated tax, figure how much you must pay by the due date of each payment period. How to file a tax amendment You should pay enough by each due date to avoid a penalty for that period. How to file a tax amendment If you do not pay enough during any payment period, you may be charged a penalty even if you are due a refund when you file your tax return. How to file a tax amendment The penalty is discussed in chapter 4. How to file a tax amendment Regular Installment Method If your first estimated tax payment is due April 15, 2014, you can figure your required payment for each period by dividing your annual estimated tax due (line 16a of the 2014 Estimated Tax Worksheet (Worksheet 2-1)) by 4. How to file a tax amendment Enter this amount on line 17. How to file a tax amendment However, use this method only if your income is basically the same throughout the year. How to file a tax amendment Change in estimated tax. How to file a tax amendment   After you make an estimated tax payment, changes in your income, adjustments, deductions, credits, or exemptions may make it necessary for you to refigure your estimated tax. How to file a tax amendment Pay the unpaid balance of your amended estimated tax by the next payment due date after the change or in installments by that date and the due dates for the remaining payment periods. How to file a tax amendment If you do not receive your income evenly throughout the year, your required estimated tax payments may not be the same for each period. How to file a tax amendment See Annualized Income Installment Method . How to file a tax amendment Amended estimated tax. How to file a tax amendment If you refigure your estimated tax during the year, or if your first estimated tax payment is due after April 15, 2014, figure your required payment for each remaining payment period using Worksheet 2-14. How to file a tax amendment Example. How to file a tax amendment Early in 2014, Mira Roberts figures that her estimated tax due is $1,800. How to file a tax amendment She makes estimated tax payments on April 15 and June 16 of $450 each ($1,800 ÷ 4). How to file a tax amendment On July 10, she sells investment property at a gain. How to file a tax amendment Her refigured estimated tax is $4,100. How to file a tax amendment Her required estimated tax payment for the third payment period is $2,175, as shown in her filled-in Worksheet 2-14. How to file a tax amendment If Mira's estimated tax does not change again, her required estimated tax payment for the fourth payment period will be $1,025. How to file a tax amendment Worksheet 2-14. How to file a tax amendment Amended Estimated Tax Worksheet—Illustrated               1. How to file a tax amendment Amended total estimated tax due 1. How to file a tax amendment $4,100 2. How to file a tax amendment Multiply line 1 by:           50% (. How to file a tax amendment 50) if next payment is due June 16, 2014           75% (. How to file a tax amendment 75) if next payment is due September 15,  2014           100% (1. How to file a tax amendment 00) if next payment is due January 15,  2015 2. How to file a tax amendment 3,075     3. How to file a tax amendment Estimated tax payments for all previous periods 3. How to file a tax amendment 900     4. How to file a tax amendment Next required payment: Subtract line 3 from line 2 and enter the result (but not less than zero) here and on your payment voucher for your next required payment 4. How to file a tax amendment $2,175       Note. How to file a tax amendment If the payment on line 4 is due January 15, 2015, stop here. How to file a tax amendment Otherwise, go to line 5. How to file a tax amendment         5. How to file a tax amendment Add lines 3 and 4 5. How to file a tax amendment 3,075 6. How to file a tax amendment Subtract line 5 from line 1 and enter the result (but not less than zero) 6. How to file a tax amendment 1,025 7. How to file a tax amendment Each following required payment: If the payment on line 4 is due June 16, 2014, enter one-half of the amount on line 6 here and on the payment vouchers for your payments due September 15, 2014, and January 15, 2015. How to file a tax amendment If the amount on line 4 is due September 15, 2014, enter the amount from line 6 here and on the payment voucher for your payment due January 15, 2015 7. How to file a tax amendment $1,025 Worksheet 2-14. How to file a tax amendment Amended Estimated Tax Worksheet—Blank               1. How to file a tax amendment Amended total estimated tax due 1. How to file a tax amendment   2. How to file a tax amendment Multiply line 1 by:           50% (. How to file a tax amendment 50) if next payment is due June 16, 2014           75% (. How to file a tax amendment 75) if next payment is due September 15,  2014           100% (1. How to file a tax amendment 00) if next payment is due January 15,  2015 2. How to file a tax amendment       3. How to file a tax amendment Estimated tax payments for all previous periods 3. How to file a tax amendment       4. How to file a tax amendment Next required payment: Subtract line 3 from line 2 and enter the result (but not less than zero) here and on your payment voucher for your next required payment 4. How to file a tax amendment         Note. How to file a tax amendment If the payment on line 4 is due January 15, 2015, stop here. How to file a tax amendment Otherwise, go to line 5. How to file a tax amendment         5. How to file a tax amendment Add lines 3 and 4 5. How to file a tax amendment   6. How to file a tax amendment Subtract line 5 from line 1 and enter the result (but not less than zero) 6. How to file a tax amendment   7. How to file a tax amendment Each following required payment: If the payment on line 4 is due June 16, 2014, enter one-half of the amount on line 6 here and on the payment vouchers for your payments due September 15, 2014, and January 15, 2015. How to file a tax amendment If the amount on line 4 is due September 15, 2014, enter the amount from line 6 here and on the payment voucher for your payment due January 15, 2015 7. How to file a tax amendment   Underpayment penalty. How to file a tax amendment   The penalty is figured separately for each payment period. How to file a tax amendment If you figure your payments using the regular installment method and later refigure your payments because of an increase in income, you may be charged a penalty for underpayment of estimated tax for the period(s) before you changed your payments. How to file a tax amendment To see how you may be able to avoid or reduce this penalty, see Annualized Income Installment Method (Schedule AI) in chapter 4. How to file a tax amendment Annualized Income Installment Method If you do not receive your income evenly throughout the year (for example, your income from a repair shop you operate is much larger in the summer than it is during the rest of the year), your required estimated tax payment for one or more periods may be less than the amount figured using the regular installment method. How to file a tax amendment The annualized income installment method annualizes your tax at the end of each period based on a reasonable estimate of your income, deductions, and other items relating to events that occurred from the beginning of the tax year through the end of the period. How to file a tax amendment To see whether you can pay less for any period, complete the 2014 Annualized Estimated Tax Worksheet (Worksheet 2-9). How to file a tax amendment You first must complete the 2014 Estimated Tax Worksheet (Worksheet 2-1) through line 16b. How to file a tax amendment Use the result you figure on line 32 of Worksheet 2-9 to make your estimated tax payments and complete your payment vouchers. How to file a tax amendment Note. How to file a tax amendment If you use the annualized income installment method to figure your estimated tax payments, you must file Form 2210 with your 2014 tax return. How to file a tax amendment See Annualized Income Installment Method (Schedule AI) in chapter 4 for more information. How to file a tax amendment Instructions for the 2014 Annualized Estimated Tax Worksheet (Worksheet 2-9) Use Worksheet 2-9 to help you follow these instructions. How to file a tax amendment The purpose of this worksheet is to determine your estimated tax liability as your income accumulates throughout the year, rather than dividing your entire year's estimated tax liability by four as if your income was earned equally throughout the year. How to file a tax amendment The top of the worksheet shows the dates for each payment period. How to file a tax amendment The periods build; that is, each period includes all previous periods. How to file a tax amendment After the end of each payment period, complete the corresponding worksheet column to figure the payment due for that period. How to file a tax amendment Line 1. How to file a tax amendment   Enter your AGI for the period. How to file a tax amendment This is your gross income for the period, including your share of partnership or S corporation income or loss, minus your adjustments to income for that period. How to file a tax amendment See Expected AGI—Line 1 , earlier. How to file a tax amendment Self-employment income. How to file a tax amendment   If you had self-employment income, first complete Section B of this worksheet. How to file a tax amendment Use the amounts on line 43 when figuring your expected AGI to enter in each column of Section A, line 1. How to file a tax amendment Line 4. How to file a tax amendment   Be sure to consider all deduction limits figured on Schedule A (Form 1040), such as reducing your medical expenses by 10% (7. How to file a tax amendment 5% if either you or your spouse was born before January 2, 1950) or reducing certain miscellaneous deductions by 2% of your AGI. How to file a tax amendment Figure your deduction limits using your expected AGI in the corresponding column of line 1 (2014 Annualized Estimated Tax Worksheet (Worksheet 2-9)). How to file a tax amendment Line 6. How to file a tax amendment   Multiply line 4 by line 5 and enter the result on line 6 unless line 3 is more than $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. How to file a tax amendment In that case, use Worksheet 2-10 to figure the amount to enter on line 6. How to file a tax amendment Complete Worksheet 2–10 for each period, as necessary. How to file a tax amendment Line 7. How to file a tax amendment   If you will not itemize your deductions, use Worksheet 2-4 to figure your standard deduction. How to file a tax amendment Line 10. How to file a tax amendment   Multiply $3,950 by your total expected exemptions and enter the result on line 10 unless line 3 is more than $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. How to file a tax amendment   In that case, use Worksheet 2-11 to figure the amount to enter on line 10. How to file a tax amendment Line 12. How to file a tax amendment   Generally, you will use the Tax Rate Schedules to figure the tax on your annualized income. How to file a tax amendment However, see below for situations where you must use a different method to compute your estimated tax. How to file a tax amendment Tax on child's investment income. How to file a tax amendment   You must use a special method to figure tax on the income of the following children who have more than $2,000 of investment income. How to file a tax amendment Children under age 18 at the end of 2014. How to file a tax amendment The following children if their earned income is not more than half their support. How to file a tax amendment Children age 18 at the end of 2014. How to file a tax amendment Children who are full-time students over age 18 and under age 24 at the end of 2014. How to file a tax amendment See Publication 929. How to file a tax amendment Tax on net capital gain. How to file a tax amendment   The regular income tax rates for individuals do not apply to a net capital gain. How to file a tax amendment Instead, your net capital gain is taxed at a lower maximum rate. How to file a tax amendment   The term “net capital gain” means the amount by which your net long-term capital gain for the year is more than your net short-term capital loss. How to file a tax amendment Tax on qualified dividends and capital gains. How to file a tax amendment   For 2014, your capital gain and dividends rate will depend on your income. How to file a tax amendment Tax on capital gain or qualified dividends. How to file a tax amendment If the amount on line 1 includes a net capital gain or qualified dividends, use Worksheet 2-12 to figure the amount to enter on line 12. How to file a tax amendment Tax if excluding foreign earned income or excluding or deducting foreign housing. How to file a tax amendment If you expect to claim the foreign earned income exclusion or the housing exclusion or deduction on Form 2555 or Form 2555-EZ, use Worksheet 2-13 to figure the amount to enter on line 12. How to file a tax amendment Line 13. How to file a tax amendment   If you file Form 1040, add the tax from Forms 8814, 4972, and 6251 for the period. How to file a tax amendment If you file Form 1040A, add the amount from the Alternative Minimum Tax Worksheet found in the instructions. How to file a tax amendment Also include any recapture of an education credit for each period. How to file a tax amendment You may owe this tax if you claimed an education credit in an earlier year and you received either tax-free educational assistance or a refund of qualifying expenses for the same student after filing your 2013 return. How to file a tax amendment   Use the 2013 forms or worksheets to see if you will owe any of the taxes discussed above. How to file a tax amendment Figure the tax based on your income and deductions during the period shown in the column headings. How to file a tax amendment Multiply this amount by the annualization amounts shown for each column on line 2 of the 2014 Annualized Estimated Tax Worksheet (Worksheet 2-9). How to file a tax amendment Enter the result on line 13 of this worksheet. How to file a tax amendment Line 15. How to file a tax amendment   Include all the nonrefundable credits you expect to claim because of events that will occur during the period. How to file a tax amendment Note. How to file a tax amendment When figuring your credits for each period, annualize any item of income or deduction to figure each credit. How to file a tax amendment For example, if you need to use your AGI to figure a credit, use line 3 of Worksheet 2-9 to figure the credit for each column. How to file a tax amendment Line 18. How to file a tax amendment   Add your expected other taxes. How to file a tax amendment   Other taxes include the following. How to file a tax amendment Additional tax on early distributions from: An IRA or other qualified retirement plan, A tax-sheltered annuity, or A modified endowment contract entered into after June 20, 1988. How to file a tax amendment Household employment taxes if: You will have federal income tax withheld from wages, pensions, annuities, gambling winnings, or other income, or You would be required to make estimated tax payments even if you did not include household employment taxes when figuring your estimated tax. How to file a tax amendment Amounts on Form 1040 written on the line for “other taxes” (line 60 on the 2013 Form 1040). How to file a tax amendment But do not include recapture of a federal mortgage subsidy; tax on excess golden parachute payments; look-back interest due under section 167(g) or 460(b) of the Internal Revenue Code; excise tax on insider stock compensation from an expatriated corporation; uncollected social security, Medicare, or RRTA tax on tips or group-term life insurance; or additional tax on advance payments of health coverage tax credit when not eligible. How to file a tax amendment Repayment of the first-time homebuyer credit if the home will cease to be your main home in 2014. How to file a tax amendment See Form 5405 for exceptions. How to file a tax amendment Additional Medicare Tax. How to file a tax amendment A 0. How to file a tax amendment 9% Additional Medicare Tax applies to your combined Medicare wages and self-employment income and/or your RRTA compensation that exceeds the amount listed in the following chart, based on your filing status. How to file a tax amendment Filing Status Threshold Amount Married filing jointly $250,000 Married filing separately $125,000 Single $200,000 Head of household $200,000 Qualifying Widow(er) $200,000 Medicare wages and self-employment income are combined to determine if your income exceeds the threshold. How to file a tax amendment A self-employment loss should not be considered for purposes of this tax. How to file a tax amendment RRTA compensation should be separately compared to the threshold. How to file a tax amendment Your employer is responsible for withholding the 0. How to file a tax amendment 9% Additional Medicare Tax on Medicare wages or RRTA compensation it pays you in excess of $200,000 in 2014. How to file a tax amendment You should consider this withholding, if applicable, in determining whether you need to make an estimated payment. How to file a tax amendment For more information on Additional Medicare Tax, go to IRS. How to file a tax amendment gov and enter “Additional Medicare Tax” in the search box. How to file a tax amendment Net Investment Income Tax (NIIT). How to file a tax amendment The NIIT is 3. How to file a tax amendment 8% of the lesser of your net investment income or the excess of your modified adjusted gross income over a specified threshold amount. How to file a tax amendment Threshold amounts: Filing Status Threshold Amount Married filing jointly $250,000 Married filing separately $125,000 Single $200,000 Head of household $200,000 Qualifying Widow(er) $250,000 For more information on Net Investment Income Tax, go to IRS. How to file a tax amendment gov and enter “Net Investment Income Tax” in the search box. How to file a tax amendment Line 20. How to file a tax amendment   Include all the refundable credits (other than withholding credits) you can claim because of events that occurred during the period. How to file a tax amendment Note. How to file a tax amendment When figuring your refundable credits for each period, annualize any item of income or deduction used to figure each credit. How to file a tax amendment Line 29. How to file a tax amendment   If line 28 is smaller than line 25 and you are not certain of the estimate of your 2014 tax, you can avoid a penalty by entering the amount from line 25 on line 29. How to file a tax amendment Line 31. How to file a tax amendment   For each period, include estimated tax payments made and any excess social security and railroad retirement tax. How to file a tax amendment   Also include estimated federal income tax withholding. How to file a tax amendment One-fourth of your estimated withholding is considered withheld on the due date of each payment period. How to file a tax amendment To figure the amount to include on line 31 for each period, multiply your total expected withholding for 2014 by: 25% (. How to file a tax amendment 25) for the first period, 50% (. How to file a tax amendment 50) for the second period, 75% (. How to file a tax amendment 75) for the third period, and 100% (1. How to file a tax amendment 00) for the fourth period. How to file a tax amendment   However, you may choose to include your withholding according to the actual dates on which the amounts will be withheld. How to file a tax amendment For each period, include withholding made from the beginning of the period up to and including the payment due date. How to file a tax amendment You can make this choice separately for the taxes withheld from your wages and all other withholding. How to file a tax amendment For an explanation of what to include in withholding, see Total Estimated Tax Payments Needed—Line 16a , earlier. How to file a tax amendment Nonresident aliens. How to file a tax amendment   If you will file Form 1040NR and you do not receive wages as an employee subject to U. How to file a tax amendment S. How to file a tax amendment income tax withholding, the instructions for the worksheet are modified as follows. How to file a tax amendment Skip column (a). How to file a tax amendment On line 1, enter your income for the period that is effectively connected with a U. How to file a tax amendment S. How to file a tax amendment trade or business. How to file a tax amendment On line 21, increase your entry by the amount determined by multiplying your income for the period that is not effectively connected with a U. How to file a tax amendment S. How to file a tax amendment trade or business by the following. How to file a tax amendment 72% for column (b). How to file a tax amendment 45% for column (c). How to file a tax amendment 30% for column (d). How to file a tax amendment However, if you can use a treaty rate lower than 30%, use the percentages determined by multiplying your treaty rate by 2. How to file a tax amendment 4, 1. How to file a tax amendment 5, and 1, respectively. How to file a tax amendment On line 26, enter one-half of the amount from line 16c of the Form 1040-ES (NR) 2014 Estimated Tax Worksheet in column (b), and one-fourth in columns (c) and (d) of Worksheet 2-9. How to file a tax amendment On lines 24 and 27, skip column (b). How to file a tax amendment On line 31, if you do not use the actual withholding method, include one-half of your total expected withholding in column (b) and one-fourth in columns (c) and (d). How to file a tax amendment See Publication 519 for more information. How to file a tax amendment Estimated Tax Payments Not Required You do not have to pay estimated tax if your withholding in each payment period is at least as much as: One-fourth of your required annual payment, or Your required annualized income installment for that period. How to file a tax amendment You also do not have to pay estimated tax if you will pay enough through withholding to keep the amount you will owe with your return under $1,000. How to file a tax amendment How To Pay Estimated Tax There are several ways to pay estimated tax. How to file a tax amendment Credit an overpayment on your 2013 return to your 2014 estimated tax. How to file a tax amendment Pay by direct transfer from your bank account, or pay by credit or debit card using a pay-by-phone system or the Internet. How to file a tax amendment Send in your payment (check or money order) with a payment voucher from Form 1040-ES. How to file a tax amendment Credit an Overpayment If you show an overpayment of tax after completing your Form 1040 or Form 1040A for 2013, you can apply part or all of it to your estimated tax for 2014. How to file a tax amendment On Form 1040, or Form 1040A, enter the amount you want credited to your estimated tax rather than refunded. How to file a tax amendment Take the amount you have credited into account when figuring your estimated tax payments. How to file a tax amendment If you timely file your 2013 return, treat the credit as a payment made on April 15, 2014. How to file a tax amendment If you are a beneficiary of an estate or trust, and the trustee elects to credit 2014 trust payments of estimated tax to you, you can treat the amount credited as paid by you on January 15, 2015. How to file a tax amendment If you choose to have an overpayment of tax credited to your estimated tax, you cannot have any of that amount refunded to you until you file your tax return for the following year. How to file a tax amendment You also cannot use that overpayment in any other way. How to file a tax amendment Example. How to file a tax amendment When Kathleen finished filling out her 2013 tax return, she saw that she had overpaid her taxes by $750. How to file a tax amendment Kathleen knew she would owe additional tax in 2014. How to file a tax amendment She credited $600 of the overpayment to her 2014 estimated tax and had the remaining $150 refunded to her. How to file a tax amendment In September, she amended her 2013 return by filing Form 1040X, Amended U. How to file a tax amendment S. How to file a tax amendment Individual Income Tax Return. How to file a tax amendment It turned out that she owed $250 more in tax than she had thought. How to file a tax amendment This reduced her 2013 overpayment from $750 to $500. How to file a tax amendment Because the $750 had already been applied to her 2014 estimated tax or refunded to her, the IRS billed her for the additional $250 she owed, plus penalties and interest. How to file a tax amendment Kathleen could not use any of the $600 she had credited to her 2014 estimated tax to pay this bill. How to file a tax amendment Pay Online Paying online is convenient and secure and helps make sure we get your payments on time. How to file a tax amendment You can make your estimated tax payments online when you e-file or at any time during the year. How to file a tax amendment You can pay using either of the following electronic payment methods. How to file a tax amendment Direct transfer from your bank account. How to file a tax amendment Credit or debit card. How to file a tax amendment To pay your taxes online or for more information, go to www. How to file a tax amendment irs. How to file a tax amendment gov/e-pay. How to file a tax amendment Pay by Phone Paying by phone is another safe and secure method of paying electronically. How to file a tax amendment Use one of the following methods. How to file a tax amendment Direct transfer from your bank account. How to file a tax amendment Credit or debit card. How to file a tax amendment To pay by direct transfer from your bank account, call EFTPS Customer Service at 1-800-555-4477 (English), 1-800-244-4829 (Espanol), or TTY/TDD 1-800-733-4829. How to file a tax amendment To pay using a credit or debit card, you can call one of the following service providers. How to file a tax amendment There is a convenience fee charged by these providers that varies by provider, card type, and payment amount. How to file a tax amendment WorldPay 1-888-9-PAY-TAXTM (1-888-972-9829) www. How to file a tax amendment payUSAtax. How to file a tax amendment com Official Payments Corporation 1-888-UPAY-TAXTM (1-888-872-9829) www. How to file a tax amendment officialpayments. How to file a tax amendment com Link2GOV Corporation 1-888-PAY-1040TM (1-888-729-1040) www. How to file a tax amendment PAY1040. How to file a tax amendment com For the latest details on how to pay by phone, go to www. How to file a tax amendment irs. How to file a tax amendment gov/e-pay. How to file a tax amendment Pay by Check or Money Order Using the Estimated Tax Payment Voucher Each payment of estimated tax by check or money order must be accompanied by a payment voucher from Form 1040-ES. How to file a tax amendment If you use your own envelopes (and not the window envelope that comes with the 1040-ES package), make sure you mail your payment vouchers to the address shown in the Form 1040-ES instructions for the place where you live. How to file a tax amendment Do not use the address shown in the Form 1040 or Form 1040A instructions. How to file a tax amendment If you did not pay estimated tax last year, get a copy of Form 1040-ES from the IRS (see chapter 5). How to file a tax amendment Follow the instructions to make sure you use the vouchers correctly. How to file a tax amendment Joint estimated tax payments. How to file a tax amendment    If you file a joint return and are making joint estimated tax payments, enter the names and social security numbers on the payment voucher in the same order as they will appear on the joint return. How to file a tax amendment Change of address. How to file a tax amendment    You must notify the IRS if you are making estimated tax payments and you changed your address during the year. How to file a tax amendment Complete Form 8822, Change of Address, and mail it to the address shown in the instructions for that form. How to file a tax amendment Worksheets for Chapter 2 Use the following worksheets and tables to figure your correct estimated tax. How to file a tax amendment IF you need. How to file a tax amendment . How to file a tax amendment . How to file a tax amendment THEN use. How to file a tax amendment . How to file a tax amendment . How to file a tax amendment 2014 Tax Rate Schedules   the 2014 Estimated Tax Worksheet Worksheet 2-1 to estimate your taxable social security and railroad retirement benefits—line 1 of ES Worksheet (or Annualized ES Worksheet (Worksheet 2-9)) Worksheet 2-2 to estimate your self-employment (SE) tax and your deduction for SE tax—lines 1 and 11 of ES Worksheet (lines 1 and 17 of Annualized ES Worksheet (Worksheet 2-9)) Worksheet 2-3 to estimate your standard deduction—line 2 of ES Worksheet (line 7 of Annualized ES Worksheet (Worksheet 2-9)) Worksheet 2-4 to reduce your itemized deductions because your estimated AGI is more than $152,525—line 2 of ES Worksheet Worksheet 2-5 to reduce your exemption amount because your estimated AGI is more than $152,525—line 4 of ES Worksheet Worksheet 2-6 to estimate your income tax if line 1 of your ES Worksheet includes a net capital gain or qualified dividends—line 6 of ES Worksheet Worksheet 2-7 to estimate your income tax if you expect to claim a foreign earned income exclusion or foreign housing exclusion or deduction on Form 2555 or Form 2555-EZ—line 6 of ES Worksheet Worksheet 2-8 the 2014 Annualized Estimated Tax Worksheet (Annualized ES Worksheet) Worksheet 2-9 to reduce your itemized deductions because your estimated annualized AGI is more than $152,525—line 6 of Annualized ES Worksheet Worksheet 2-10 to reduce your exemption amount because your estimated annualized AGI is more than $152,525—line 10 of Annualized ES Worksheet Worksheet 2-11 to estimate your income tax if line 1 of your Annualized ES Worksheet includes a net capital gain or qualified dividends—line 12 of Annualized ES Worksheet Worksheet 2-12 to estimate your income tax if you expect to claim a foreign earned income exclusion or foreign housing exclusion or deduction on Form 2555 or Form 2555-EZ—line 12 of Annualized ES Worksheet Worksheet 2-13 to refigure (amend) your estimated tax during the year Worksheet 2-14 2014 Tax Rate Schedules Do not use these Tax Rate Schedules to figure your 2013 taxes. How to file a tax amendment Use them only to figure your 2014 estimated taxes. How to file a tax amendment Schedule X—Use if your 2014 filing status is  Single Schedule Z—Use if your 2014 filing status is Head of household If line 5 is: The tax is:     If line 5 is: The tax is:     Over— But not  over—         of the  amount  over— Over— But not  over—         of the  amount  over— $0 $9,075     10. How to file a tax amendment 0%   $0 $0 $12,950     10. How to file a tax amendment 0%   $0 9,075 36,900 $907. How to file a tax amendment 50 + 15. How to file a tax amendment 0%   9,075 12,950 49,400 $1,295. How to file a tax amendment 00 + 15. How to file a tax amendment 0%   12,950 36,900 89,350 5,081. How to file a tax amendment 25 + 25. How to file a tax amendment 0%   36,900 49,400 127,550 6,762. How to file a tax amendment 50 + 25. How to file a tax amendment 0%   49,400 89,350 186,350 18,193. How to file a tax amendment 75 + 28. How to file a tax amendment 0%   89,350 127,550 206,600 26,300. How to file a tax amendment 00 + 28. How to file a tax amendment 0%   127,550 186,350 405,100 45,353. How to file a tax amendment 75 + 33. How to file a tax amendment 0%   186,350 206,600 405,100 48,434. How to file a tax amendment 00 + 33. How to file a tax amendment 0%   206,600 405,100 406,750 117,541. How to file a tax amendment 25 + 35. How to file a tax amendment 0%   405,100 405,100 432,200 113,939. How to file a tax amendment 00 + 35. How to file a tax amendment 0%   405,100 406,750 - - - - - - 118,118. How to file a tax amendment 75 + 39. How to file a tax amendment 6%   406,750 432,200 - - - - - - 123,424. How to file a tax amendment 00 + 39. How to file a tax amendment 6%   432,200 Schedule Y-1—Use if your 2014 filing status is Married filing jointly or Qualifying widow(er) Schedule Y-2—Use if your 2014 filing status is  Married filing separately If line 5 is: The tax is:     If line 5 is: The tax is:     Over— But not  over—         of the  amount  over— Over— But not  over—         of the  amount  over— $0 $18,150     10. How to file a tax amendment 0%   $0 $0 $9,075     10. How to file a tax amendment 0%   $0 18,150 73,800 $1,815. How to file a tax amendment 00 + 15. How to file a tax amendment 0%   18,150 9,075 36,900 $907. How to file a tax amendment 50 + 15. How to file a tax amendment 0%   9,075 73,800 148,850 10,162. How to file a tax amendment 50 + 25. How to file a tax amendment 0%   73,800 36,900 74,425 5,081. How to file a tax amendment 25 + 25. How to file a tax amendment 0%   36,900 148,850 226,850 28,925. How to file a tax amendment 00 + 28. How to file a tax amendment 0%   148,850 74,425 113,425 14,462. How to file a tax amendment 50 + 28. How to file a tax amendment 0%   74,425 226,850 405,100 50,765. How to file a tax amendment 00 + 33. How to file a tax amendment 0%   226,850 113,425 202,550 25,382. How to file a tax amendment 50 + 33. How to file a tax amendment 0%   113,425 405,100 457,600 109,587. How to file a tax amendment 50 + 35. How to file a tax amendment 0%   405,100 202,550 228,800 54,793. How to file a tax amendment 75 + 35. How to file a tax amendment 0%   202,550 457,600 - - - - - - 127,962. How to file a tax amendment 50 + 39. How to file a tax amendment 6%   457,600 228,800 - - - - - - 63,981. How to file a tax amendment 25 + 39. How to file a tax amendment 6%   228,800                             Worksheet 2-1. How to file a tax amendment 2014 Estimated Tax Worksheet When this worksheet refers you to instructions, you can find those instructions in the Instructions for 2014 Form 1040-ES. How to file a tax amendment 1 Adjusted gross income you expect in 2014 (see instructions) 1     2 If you plan to itemize deductions, enter the estimated total of your itemized deductions. How to file a tax amendment  Caution: If line 1 is over $152,525, your deduction may be reduced. How to file a tax amendment See Worksheet 2-5. How to file a tax amendment If you do not plan to itemize deductions, enter your standard deduction. How to file a tax amendment 2     3 Subtract line 2 from line 1 3     4 Exemptions. How to file a tax amendment Multiply $3,950 by the number of personal exemptions. How to file a tax amendment  Caution: If line 1 is over $152,525, the amount of your personal exemptions may be limited. How to file a tax amendment See Worksheet 2-6. How to file a tax amendment 4     5 Subtract line 4 from line 3 5     6 Tax. How to file a tax amendment Figure your tax on the amount on line 5 by using the 2014 Tax Rate Schedules Caution: If you will have qualified dividends or a net capital gain, or expect to exclude or deduct foreign earned income or housing, see Worksheets 2-7 and 2-8 to figure the tax 6     7 Alternative minimum tax from Form 6251 or included on Form 1040A, line 28 7     8 Add lines 6 and 7. How to file a tax amendment Add to this amount any other taxes you expect to include in the total on Form 1040, line 44 8     9 Credits (see instructions). How to file a tax amendment Do not include any income tax withholding on this line 9     10 Subtract line 9 from line 8. How to file a tax amendment If zero or less, enter -0- 10     11 Self-employment tax (see instructions) 11     12 Other taxes including, if applicable, Additional Medicare Tax and/or NIIT (see instructions) 12     13a Add lines 10 through 12 13a     b Earned income credit, additional child tax credit, fuel tax credit, and refundable American opportunity credit 13b     c Total 2014 estimated tax. How to file a tax amendment Subtract line 13b from line 13a. How to file a tax amendment If zero or less, enter -0- ▶ 13c     14a Multiply line 13c by 90% (662/3% for farmers and fishermen) 14a           b Required annual payment based on prior year's tax (see instructions) 14b           c Required annual payment to avoid a penalty. How to file a tax amendment Enter the smaller of line 14a or 14b ▶ 14c        Caution: Generally, if you do not prepay (through income tax withholding and estimated tax payments) at least the amount on line 14c, you may owe a penalty for not paying enough estimated tax. How to file a tax amendment To avoid a penalty, make sure your estimate on line 13c is as accurate as possible. How to file a tax amendment Even if you pay the required annual payment, you may still owe tax when you file your return. How to file a tax amendment If you prefer, you can pay the amount shown on line 13c. How to file a tax amendment                         15 Income tax withheld and estimated to be withheld during 2014 (including income tax withholding on pensions, annuities, certain deferred income, etc. How to file a tax amendment ) 15     16a Subtract line 15 from line 14c 16a             Is the result zero or less? □ Yes. How to file a tax amendment Stop here. How to file a tax amendment You are not required to make estimated tax payments. How to file a tax amendment  □ No. How to file a tax amendment Go to line 16b. How to file a tax amendment             b Subtract line 15 from line 13c 16b             Is the result less than $1,000? □ Yes. How to file a tax amendment Stop here. How to file a tax amendment You are not required to make estimated tax payments. How to file a tax amendment  □ No. How to file a tax amendment Go to line 17 to figure your required payment. How to file a tax amendment                         17 If the first payment you are required to make is due April 15, 2014, enter ¼ of line 16a (minus any 2013 overpayment that you are applying to this installment) here, and on your estimated tax payment voucher(s) if you are paying by check or money order 17     Worksheet 2-2. How to file a tax amendment 2014 Estimated Tax Worksheet—Line 1 Estimated Taxable Social Security and Railroad Retirement Benefits Note. How to file a tax amendment If you are using this worksheet to estimate your taxable social security or railroad retirement benefits for Worksheet 2-9, 2014 Annualized Estimated Tax Worksheet, multiply the expected amount of benefits for each period by the annualization amount shown on Worksheet 2-9, line 2, for the same period before entering it on line 1 below. How to file a tax amendment     1. How to file a tax amendment Enter your expected social security and railroad retirement benefits 1. How to file a tax amendment   2. How to file a tax amendment Enter one-half of line 1 2. How to file a tax amendment   3. How to file a tax amendment Enter your expected total income. How to file a tax amendment Do not include any social security and railroad retirement benefits, nontaxable interest income, nontaxable IRA distributions, or nontaxable pension distributions 3. How to file a tax amendment   4. How to file a tax amendment Enter your expected nontaxable interest income 4. How to file a tax amendment   5. How to file a tax amendment Enter (as a positive amount) the total of any expected exclusions or deductions for: U. How to file a tax amendment S. How to file a tax amendment savings bond interest used for higher education expenses (Form 8815) Employer-provided adoption benefits (Form 8839) Foreign earned income or housing (Form 2555 or 2555-EZ) Income by bona fide residents of American Samoa (Form 4563) or Puerto Rico 5. How to file a tax amendment   6. How to file a tax amendment Add lines 2, 3, 4, and 5 6. How to file a tax amendment   7. How to file a tax amendment Enter your expected adjustments to income. How to file a tax amendment Do not include any student loan interest deduction 7. How to file a tax amendment   8. How to file a tax amendment Subtract line 7 from line 6. How to file a tax amendment If zero or less, stop here. How to file a tax amendment  Note. How to file a tax amendment Do not include any social security or railroad retirement benefits in the amount on line 1 of your 2014 Estimated Tax Worksheet (Worksheet 2-1) (or Annualized Estimated Tax Worksheet (Worksheet 2-9)) 8. How to file a tax amendment   9. How to file a tax amendment Enter $25,000 ($32,000 if you expect to file married filing jointly; $0 if you expect to file married filing separately and expect to live with your spouse at any time during the year) 9. How to file a tax amendment   10. How to file a tax amendment Subtract line 9 from line 8. How to file a tax amendment If zero or less, stop here. How to file a tax amendment  Note. How to file a tax amendment Do not include any social security or railroad retirement benefits in the amount on line 1 of your Worksheet 2-1 (or Annualized Estimated Tax Worksheet (Worksheet 2-9)) 10. How to file a tax amendment   11. How to file a tax amendment Enter $9,000 ($12,000 if you expect to file married filing jointly; $0 if you expect to file married filing separately and expect to live with your spouse at any time during the year) 11. How to file a tax amendment   12. How to file a tax amendment Subtract line 11 from line 10. How to file a tax amendment If zero or less, enter -0- 12. How to file a tax amendment   13. How to file a tax amendment Enter the smaller of line 10 or line 11 13. How to file a tax amendment   14. How to file a tax amendment Enter one-half of line 13 14. How to file a tax amendment   15