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Hr Block Free Military

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Hr Block Free Military

Hr block free military Index A Absence, temporary, Temporary absence from work. Hr block free military , Temporary absence from work. Hr block free military Accountable plans, Accountable Plans Address, change of, Reminders Adequate accounting, Adequate accounting. Hr block free military Armed Forces, Retirees, survivors, and Armed Forces members. Hr block free military , Members of the Armed Forces Distance test, special rule, Armed Forces. Hr block free military Form 3903, how to complete, How to complete Form 3903 for members of the Armed Forces. Hr block free military Services or reimbursements provided by government, Services or reimbursements provided by government. Hr block free military Spouse and dependents, Spouse and dependents. Hr block free military Assistance (see Tax help) C Change of address, Reminders Closely related in place, Closely related in place. Hr block free military Closely related in time, Closely related in time. Hr block free military D Deductible moving expenses, Deductible Moving Expenses, Moving expenses allocable to excluded foreign income. Hr block free military Household goods, Household goods and personal effects. Hr block free military Moving to and from storage, Moving goods and effects to and from storage. Hr block free military Member of your household, Member of your household. Hr block free military Moves in U. Hr block free military S. Hr block free military , Moves to Locations in the United States Moves outside U. Hr block free military S. Hr block free military , Moves to Locations Outside the United States Moving expenses allocable to excluded foreign income, Moving expenses allocable to excluded foreign income. Hr block free military Personal effects, Household goods and personal effects. Hr block free military Moving to and from storage, Moving goods and effects to and from storage. Hr block free military Reasonable expenses, Reasonable expenses. Hr block free military Storage expenses, Storage expenses. Hr block free military , Storage expenses. Hr block free military Travel by car, Travel by car. Hr block free military Travel expenses, Travel expenses. Hr block free military Distance test, Distance Test Armed Forces, special rule, Armed Forces. Hr block free military First job, First job or return to full-time work. Hr block free military Illustration of (Figure A), Main job location, Main job location. Hr block free military Return to full-time work, First job or return to full-time work. Hr block free military Worksheet 1, Distance Test E Employees Time test for, Time Test for Employees Estimated tax, Tax Withholding and Estimated Tax, Estimated tax. Hr block free military Excess reimbursements, Excess reimbursement. Hr block free military Excluded foreign income Moving expenses allocable to, Moving expenses allocable to excluded foreign income. Hr block free military F Figures (see Tables and figures) First job, First job or return to full-time work. Hr block free military Form 1040 Moving expense deduction, Where to deduct. Hr block free military Form 3903 Armed Forces members, how to complete, How to complete Form 3903 for members of the Armed Forces. Hr block free military Completing form, Completing Form 3903. Hr block free military Moving expense deduction calculation, Form 3903 Form W-2 Reimbursements, You meet accountable plan rules. Hr block free military , Expenses deducted in earlier year. Hr block free military Government provided for Armed Forces members, Services or reimbursements provided by government. Hr block free military Form W-4 Withholding allowance, Amount of income tax withheld. Hr block free military Free tax services, Free help with your tax return. Hr block free military Full-time work, defined, Full-time work. Hr block free military H Help (see Tax help) Home, defined, Home defined. Hr block free military Household goods, Household goods and personal effects. Hr block free military Moving to and from storage, Moving goods and effects to and from storage. Hr block free military I Important reminders, Reminders J Joint returns, Joint Return M Main job location Defined, Main job location. Hr block free military More than one job, More than one job. Hr block free military Union members, Union members. Hr block free military Member of household, Member of your household. Hr block free military Members of Armed Forces (see Armed Forces) Mileage rate, What's New Missing children, photographs of, Reminders Moves In U. Hr block free military S. Hr block free military , Moves to Locations in the United States Outside U. Hr block free military S. Hr block free military , Moves to Locations Outside the United States To and from storage, Moving goods and effects to and from storage. Hr block free military Moving expenses, Who Can Deduct Moving Expenses, Deductible Moving Expenses (see also Deductible moving expenses) (see also Who can deduct) N Nonaccountable plans, Nonaccountable Plans Nondeductible expenses, Nondeductible Expenses Reimbursements of, Reimbursement of nondeductible expenses. Hr block free military , Reimbursement for deductible and nondeductible expenses. Hr block free military P Permanently retired, defined, Retirees who were working abroad. Hr block free military Personal effects, Household goods and personal effects. Hr block free military Moving to and from storage, Moving goods and effects to and from storage. Hr block free military Publications (see Tax help) R Reasonable expenses, Reasonable expenses. Hr block free military Reasonable period of time, Reasonable period of time. Hr block free military Reimbursements, Reimbursements, Estimated tax. Hr block free military Accountable plans, Accountable Plans Adequate accounting, Adequate accounting. Hr block free military Armed Forces members, Services or reimbursements provided by government. Hr block free military Estimated tax, Estimated tax. Hr block free military Excess, Excess reimbursement. Hr block free military Excluded from income, Reimbursements excluded from income. Hr block free military Included in income, Reimbursements included in income. Hr block free military Nonaccountable plans, Nonaccountable Plans Nondeductible expenses, Reimbursement of nondeductible expenses. Hr block free military , Reimbursement for deductible and nondeductible expenses. Hr block free military Reasonable period of time, Reasonable period of time. Hr block free military Reporting moving expenses and reimbursements (Table 2), How and When To Report Types of plans, Types of Reimbursement Plans Reporting expenses, How and When To Report Expenses equal to or less than reimbursement, Expenses equal to or less than reimbursement. Hr block free military Expenses greater than reimbursement, Expenses greater than reimbursement. Hr block free military Form 3903, deduction calculation, Form 3903 Moving expenses and reimbursements (Table 2), How and When To Report Retirees who move to U. Hr block free military S. Hr block free military , Retirees, survivors, and Armed Forces members. Hr block free military , Retirees or survivors. Hr block free military Permanently retired, defined, Retirees who were working abroad. Hr block free military Return to full-time work, First job or return to full-time work. Hr block free military S Seasonal trade or business, Seasonal trade or business. Hr block free military Seasonal work, Seasonal work. Hr block free military Self-employed persons Time test, Time Test for Self-Employed Persons, Self-employment. Hr block free military Table 1, Time Test for Employees Spouse of Armed Forces member, Spouse and dependents. Hr block free military Standard mileage rate, What's New Storage expenses, Storage expenses. Hr block free military , Storage expenses. Hr block free military Survivors who move to U. Hr block free military S. Hr block free military , Retirees, survivors, and Armed Forces members. Hr block free military , Retirees or survivors. Hr block free military , Retirees or Survivors Who Move to the United States, Survivors of decedents who were working abroad. Hr block free military When move begins, When a move begins. Hr block free military T Tables and figures Distance test, Distance Test Nonmilitary move within U. Hr block free military S. Hr block free military , can you deduct expenses (Figure B), Seasonal work. Hr block free military Reporting moving expenses and reimbursements (Table 2), How and When To Report Time test, satisfying for employees and self-employed persons (Table 1), Time Test for Employees Tax help, How To Get Tax Help Temporary absence, Temporary absence from work. Hr block free military , Temporary absence from work. Hr block free military Time test, Time Test Employees, Time Test for Employees Exceptions to, Exceptions to the Time Test Full-time work, Full-time work. Hr block free military Joint return, Joint Return Not yet met, Time Test Not Yet Met Satisfying for employees and self-employed persons (Table 1), Time Test for Employees Seasonal trade or business, Seasonal trade or business. Hr block free military Seasonal work, Seasonal work. Hr block free military Self-employed persons, Time Test for Self-Employed Persons, Self-employment. Hr block free military Temporary absence from work, Temporary absence from work. Hr block free military , Temporary absence from work. Hr block free military Travel by car, Travel by car. Hr block free military Travel expenses, Travel expenses. Hr block free military TTY/TDD information, How To Get Tax Help U Uniform Relocation Assistance and Real Property Acquisition Policies Act of 1970, Uniform Relocation Assistance and Real Property Acquisition Policies Act of 1970 Unions Main job location of member, Union members. Hr block free military W When to deduct expenses, When To Deduct Expenses, Illustrated Example Choosing when to deduct, Choosing when to deduct. Hr block free military Expenses not reimbursed, Expenses not reimbursed. Hr block free military Expenses reimbursed, Expenses reimbursed. Hr block free military How to make choice, How to make the choice. Hr block free military Who can deduct, Who Can Deduct Moving Expenses, When a move begins. Hr block free military Armed Forces, members of, Retirees, survivors, and Armed Forces members. Hr block free military Distance test, Distance Test Nonmilitary move within U. Hr block free military S. Hr block free military (Figure B), Seasonal work. Hr block free military Related to start of work, Move Related to Start of Work Retirees who move to U. Hr block free military S. Hr block free military , Retirees, survivors, and Armed Forces members. Hr block free military , Retirees or survivors. Hr block free military , Retirees or Survivors Who Move to the United States Survivors who move to U. Hr block free military S. Hr block free military , Retirees, survivors, and Armed Forces members. Hr block free military , Retirees or survivors. Hr block free military , Retirees or Survivors Who Move to the United States, Survivors of decedents who were working abroad. Hr block free military Time test, Time Test Withholding, Tax Withholding and Estimated Tax Worksheet Distance test (Worksheet 1), Distance Test Prev  Up     Home   More Online Publications

The Hr Block Free Military

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