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States With No Retirement Income Tax

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States With No Retirement Income Tax

States with no retirement income tax Publication 915 - Introductory Material Table of Contents Reminders IntroductionOrdering forms and publications. States with no retirement income tax Tax questions. States with no retirement income tax Useful Items - You may want to see: Reminders Future developments. States with no retirement income tax  The IRS has created a page on IRS. States with no retirement income tax gov for information about Publication 915, at www. States with no retirement income tax irs. States with no retirement income tax gov/pub915. States with no retirement income tax Information about any future developments affecting Publication 915 (such as legislation enacted after we release it) will be posted on that page. States with no retirement income tax Photographs of missing children. States with no retirement income tax  The Internal Revenue Service is a proud partner with the National Center for Missing and Exploited Children. States with no retirement income tax Photographs of missing children selected by the Center may appear in this publication on pages that would otherwise be blank. States with no retirement income tax You can help bring these children home by looking at the photographs and calling 1-800-THE-LOST (1-800-843-5678) if you recognize a child. States with no retirement income tax Introduction This publication explains the federal income tax rules for social security benefits and equivalent tier 1 railroad retirement benefits. States with no retirement income tax It is prepared through the joint efforts of the Internal Revenue Service (IRS), the Social Security Administration (SSA), and the U. States with no retirement income tax S. States with no retirement income tax Railroad Retirement Board (RRB). States with no retirement income tax Social security benefits include monthly retirement, survivor, and disability benefits. States with no retirement income tax They do not include supplemental security income (SSI) payments, which are not taxable. States with no retirement income tax Equivalent tier 1 railroad retirement benefits are the part of tier 1 benefits that a railroad employee or beneficiary would have been entitled to receive under the social security system. States with no retirement income tax They are commonly called the social security equivalent benefit (SSEB) portion of tier 1 benefits. States with no retirement income tax If you received these benefits during 2013, you should have received a Form SSA-1099, Social Security Benefit Statement, or Form RRB-1099, Payments by the Railroad Retirement Board, showing the amount. States with no retirement income tax (If you are a nonresident alien, you should have received Form SSA-1042S, Social Security Benefit Statement, or Form RRB-1042S, Statement for Nonresident Alien Recipients of: Payments by the Railroad Retirement Board. States with no retirement income tax ) Note. States with no retirement income tax When the term “benefits” is used in this publication, it applies to both social security benefits and the SSEB portion of tier 1 railroad retirement benefits. States with no retirement income tax What is covered in this publication. States with no retirement income tax   This publication covers the following topics: Whether any of your benefits are taxable, How much is taxable, How to report taxable benefits, How to treat lump-sum benefit payments, and Deductions related to your benefits, including a deduction or credit you can claim if your repayments are more than your gross benefits. States with no retirement income tax The Appendix at the end of this publication explains items shown on your Form SSA-1099, SSA-1042S, RRB-1099, or RRB-1042S. States with no retirement income tax What is not covered in this publication. States with no retirement income tax   This publication does not cover the tax rules for the following railroad retirement benefits: Non-social security equivalent benefit (NSSEB) portion of tier 1 benefits, Tier 2 benefits, Vested dual benefits, and Supplemental annuity benefits. States with no retirement income tax For information on these taxable pension benefits, see Publication 575, Pension and Annuity Income. States with no retirement income tax   This publication also does not cover the tax rules for foreign social security benefits. States with no retirement income tax These benefits are taxable as annuities, unless they are exempt from U. States with no retirement income tax S. States with no retirement income tax tax or treated as a U. States with no retirement income tax S. States with no retirement income tax social security benefit under a tax treaty. States with no retirement income tax Comments and suggestions. States with no retirement income tax   We welcome your comments about this publication and your suggestions for future editions. States with no retirement income tax   You can write to us at the following address: Internal Revenue Service Tax Forms and Publications Division 1111 Constitution Ave. States with no retirement income tax NW, IR-6526 Washington, DC 20224   We respond to many letters by telephone. States with no retirement income tax Therefore, it would be helpful if you would include your daytime phone number, including the area code, in your correspondence. States with no retirement income tax   You can send your comments from www. States with no retirement income tax irs. States with no retirement income tax gov/formspubs/. States with no retirement income tax Click on “More Information” and then on “Comment on Tax Forms and Publications”. States with no retirement income tax   Although we cannot respond individually to each comment received, we do appreciate your feedback and will consider your comments as we revise our tax products. States with no retirement income tax Ordering forms and publications. States with no retirement income tax   Visit www. States with no retirement income tax irs. States with no retirement income tax gov/formspubs/ to download forms and publications, call 1-800-TAX-FORM (1-800-829-3676), or write to the address below and receive a response within 10 days after your request is received. States with no retirement income tax Internal Revenue Service 1201 N. States with no retirement income tax Mitsubishi Motorway Bloomington, IL 61705-6613 Tax questions. States with no retirement income tax   If you have a tax question, check the information available on IRS. States with no retirement income tax gov or call 1-800-829-1040. States with no retirement income tax We cannot answer tax questions sent to either of the above addresses. States with no retirement income tax Useful Items - You may want to see: Publication 505 Tax Withholding and Estimated Tax 575 Pension and Annuity Income 590 Individual Retirement Arrangements (IRAs) Forms (and Instructions) 1040-ES Estimated Tax for Individuals SSA-1099 Social Security Benefit Statement RRB-1099 Payments by the Railroad Retirement Board W-4V Voluntary Withholding Request See How To Get Tax Help near the end of this publication for information about getting these publications and forms. States with no retirement income tax Prev  Up  Next   Home   More Online Publications
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Contact My Local Office in Connecticut

Face-to-face Tax Help

IRS Taxpayer Assistance Centers (TACs) are your source for personal tax help when you believe your tax issue can only be handled face-to-face. No appointment is necessary.

Keep in mind, many questions can be resolved online without waiting in line. Through IRS.gov you can:
• Set up a payment plan.
• Get a transcript of your tax return.
• Make a payment.
• Check on your refund.
• Find answers to many of your tax questions.

We are now referring all requests for tax return preparation services to other available resources. You can take advantage of free tax preparation through Free File, Free File Fillable Forms or through a volunteer site in your community. To find the nearest volunteer site location or to get more information about Free File, go to the top of the page and enter “Free Tax Help” in the Search box.

If you have a tax account issues and feel that it requires talking with someone face-to-face, visit your local TAC.

Caution:  Many of our offices are located in Federal Office Buildings. These buildings may not allow visitors to bring in cell phones with camera capabilities.

Multilingual assistance is available in every office. Hours of operation are subject to change.

Before visiting your local office click on "Services Provided" in the chart below to see what services are available. Services are limited and not all services are available at every TAC office and may vary from site to site. You can get these services on a walk-in basis.

City Street Address Days/Hours of Service Telephone*
Bridgeport 915 Lafayette Blvd.
Bridgeport, CT 06604

Monday-Friday - 8:30 a.m.-4:30 p.m.

 

**This office will be open until 6:00 p.m. on 4/14 & 4/15**

 

Services Provided

(203) 384-5818
Danbury 131 West St.
Danbury, CT 06810

Monday-Friday - 8:30 a.m.-4:30 p.m.
(Closed for lunch 12:00 noon - 1:00 p.m.)

 

Services Provided

(203) 840-4195 
Hartford  135 High St.
Hartford, CT 06103 

Monday-Friday - 8:30 a.m.-4:30 p.m.

 

Services Provided

(860) 756-4505 
New Haven  150 Court St.
New Haven, CT 06510 

Monday-Friday - 8:30 a.m.-4:30 p.m.

 

Services Provided

(203) 492-8609 
New London  Shaws Cove 2 Howard St.
New London, CT 06320 

Monday-Friday - 8:30 a.m.-4:30 p.m.
(Closed for lunch 12:00 noon - 1:00 p.m.)

 

Services Provided

(860) 439-7963 
Norwalk  761 Main Ave.
Norwalk, CT 06851 

Monday-Friday - 8:30 a.m.-4:30 p.m.
(Closed for Lunch 11:30 a.m. - 12:30 p.m.)

 

Services Provided

(203) 840-4195 
Waterbury  14 Cottage Pl.
Waterbury, CT 06702 

Monday-Friday - 8:30 a.m.-4:30 p.m.
 

Services Provided

(203) 596-4727 


* Note: The phone numbers in the chart above are not toll-free for all locations. When you call, you will reach a recorded business message with information about office hours, locations and services provided in that office. If face-to-face assistance is not a priority for you, you may also get help with IRS letters or resolve tax account issues by phone, toll free at 1-800-829-1040 (individuals) or 1-800-829-4933 (businesses).

For information on where to file your tax return please see Where to File Addresses.

The Taxpayer Advocate Service: Call (860) 756-4555 in Hartford or 1-877-777-4778 elsewhere, or see  Publication 1546, The Taxpayer Advocate Service of the IRS. For further information, see Tax Topic 104.

Partnerships

IRS and organizations all over the country are partnering to assist taxpayers. Through these partnerships, organizations are also achieving their own goals. These mutually beneficial partnerships are strengthening outreach efforts and bringing education and assistance to millions.

For more information about these programs for individuals and families, contact the Stakeholder Partnerships, Education and Communication Office at:

Internal Revenue Service
135 High St. Stop 116
Hartford, CT 06103

For more information about these programs for businesses, your local Stakeholder Liaison office establishes relationships with organizations representing small business and self-employed taxpayers. They provide information about the policies, practices and procedures the IRS uses to ensure compliance with the tax laws. To establish a relationship with us, use this list to find a contact in your state:

Stakeholder Liaison (SL) Phone Numbers for Organizations Representing Small Businesses and Self-employed Taxpayers.

Page Last Reviewed or Updated: 28-Mar-2014

The States With No Retirement Income Tax

States with no retirement income tax 3. States with no retirement income tax   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. States with no retirement income tax 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. States with no retirement income tax Also take credit for the estimated tax you paid for 2013. States with no retirement income tax These credits are subtracted from your total tax. States with no retirement income tax Because these credits are refundable, you should file a return and claim these credits, even if you do not owe tax. States with no retirement income tax 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. States with no retirement income tax 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. States with no retirement income tax 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. States with no retirement income tax 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. States with no retirement income tax Form W-2 Your employer is required to provide or send Form W-2 to you no later than January 31, 2014. States with no retirement income tax You should receive a separate Form W-2 from each employer you worked for. States with no retirement income tax 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. States with no retirement income tax However, your employer must provide or send it to you by January 31, 2014. States with no retirement income tax 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. States with no retirement income tax If you have not received your Form W-2 by January 31, contact your employer or payer to request a copy. States with no retirement income tax If you still do not get the form by February 15, the IRS can help you by requesting the form from your employer. States with no retirement income tax The phone number for the IRS is listed in chapter 5. States with no retirement income tax You will be asked for the following information. States with no retirement income tax Your name, address, city and state, zip code, and social security number. States with no retirement income tax Your employer's name, address, city, state, zip code, and the employer's identification number (if known). States with no retirement income tax An estimate of the wages you earned, the federal income tax withheld, and the period you worked for that employer. States with no retirement income tax The estimate should be based on year-to-date information from your final pay stub or leave-and-earnings statement, if possible. States with no retirement income tax 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. States with no retirement income tax 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. States with no retirement income tax In addition, Form W-2 is used to report any taxable sick pay you received and any income tax withheld from your sick pay. States with no retirement income tax 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. States with no retirement income tax If you file a paper tax return, attach Copy B of Form W-2 to your return. States with no retirement income tax Form W-2G If you had gambling winnings in 2013, the payer may have withheld income tax. States with no retirement income tax If tax was withheld, the payer will give you a Form W-2G showing the amount you won and the amount of tax withheld. States with no retirement income tax Report the amounts you won on line 21 of Form 1040. States with no retirement income tax Take credit for the tax withheld on line 62 of Form 1040. States with no retirement income tax If you had gambling winnings, you must use Form 1040; you cannot use Form 1040A or Form 1040EZ. States with no retirement income tax Gambling losses can be deducted on Schedule A (Form 1040) as a miscellaneous itemized deduction. States with no retirement income tax However, you cannot deduct more than the gambling winnings you report on Form 1040. States with no retirement income tax File Form W-2G with your income tax return only if it shows any federal income tax withheld in box 2. States with no retirement income tax The 1099 Series Most forms in the 1099 series are not filed with your return. States with no retirement income tax In general, these forms should be furnished to you by January 31, 2014. States with no retirement income tax Unless instructed to file any of these forms with your return, keep them for your records. States with no retirement income tax 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. States with no retirement income tax ; Form SSA-1099, Social Security Benefit Statement; and Form RRB-1099, Payments by the Railroad Retirement Board. States with no retirement income tax 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. States with no retirement income tax See the instructions to these forms for details. States with no retirement income tax Reporting your withholding. States with no retirement income tax   Report on your tax return all federal income tax withholding shown on your Form 1099, Form SSA-1099, and/or Form RRB-1099. States with no retirement income tax Include the amount withheld in the total on line 62 of Form 1040, line 36 of Form 1040A, or line 7 of Form 1040EZ. States with no retirement income tax Form 1099-R. States with no retirement income tax   Attach Form 1099-R to your paper return if federal income tax withholding is shown in box 4. States with no retirement income tax Do not attach any other Form 1099. States with no retirement income tax Form Not Correct If you receive a form with incorrect information, you should ask the payer for a corrected form. States with no retirement income tax Call the telephone number or write to the address given for the payer on the form. States with no retirement income tax The corrected Form W-2G or Form 1099 you receive will have an “X” in the “CORRECTED” box at the top of the form. States with no retirement income tax A special form, Form W-2c, Corrected Wage and Tax Statement, is used to correct a Form W-2. States with no retirement income tax In certain situations, you will receive two forms in place of the original incorrect form. States with no retirement income tax 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). States with no retirement income tax One new form you receive will be the same incorrect form or have the same incorrect information, but all money amounts will be zero. States with no retirement income tax This form will have an “X” in the “CORRECTED” box at the top of the form. States with no retirement income tax The second new form should have all the correct information, prepared as though it is the original (the “CORRECTED” box will not be checked). States with no retirement income tax 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. States with no retirement income tax S. States with no retirement income tax Individual Income Tax Return. States with no retirement income tax Separate Returns If you are married but file a separate return, you can take credit only for the tax withheld from your own income. States with no retirement income tax Do not include any amount withheld from your spouse's income. States with no retirement income tax However, different rules may apply if you live in a community property state. States with no retirement income tax Community property states. States with no retirement income tax   The following are community property states. States with no retirement income tax Arizona. States with no retirement income tax California. States with no retirement income tax Idaho. States with no retirement income tax Louisiana. States with no retirement income tax Nevada. States with no retirement income tax New Mexico. States with no retirement income tax Texas. States with no retirement income tax Washington. States with no retirement income tax Wisconsin. States with no retirement income tax 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. States with no retirement income tax 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. States with no retirement income tax 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. States with no retirement income tax   For more information on these rules, and some exceptions, see Publication 555, Community Property. States with no retirement income tax 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. States with no retirement income tax Fiscal year withholding. States with no retirement income tax    You can claim credit on your tax return only for the tax withheld during the calendar year (CY) ending within your fiscal year. States with no retirement income tax You cannot claim credit for any of the tax withheld during the calendar year beginning in your fiscal year. States with no retirement income tax You will be able to claim credit for that withholding on your return for your next fiscal year. States with no retirement income tax   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. States with no retirement income tax   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. States with no retirement income tax Add to that the income you received during the rest of your fiscal year. States with no retirement income tax Example. States with no retirement income tax Miles Hanson files his return for a fiscal year ending June 30, 2013. States with no retirement income tax 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. States with no retirement income tax 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. States with no retirement income tax See Table 3-1 . States with no retirement income tax 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. States with no retirement income tax However, he takes credit for all $3,380 that was withheld during 2012. States with no retirement income tax 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. States with no retirement income tax 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. States with no retirement income tax Table 3-1. States with no retirement income tax 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. States with no retirement income tax  2Calendar year (January 1 – December 31). States with no retirement income tax   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. States with no retirement income tax   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. States with no retirement income tax Backup withholding. States with no retirement income tax   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. States with no retirement income tax Example. States with no retirement income tax 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). States with no retirement income tax Emily takes credit for the entire $150 of backup withholding on her tax return for the fiscal year ending September 30, 2014. States with no retirement income tax Estimated Tax Take credit for all your estimated tax payments for 2013 on line 63 of Form 1040 or line 37 of Form 1040A. States with no retirement income tax Include any overpayment from 2012 that you had credited to your 2013 estimated tax. States with no retirement income tax You must use Form 1040 or Form 1040A if you paid estimated tax. States with no retirement income tax You cannot file Form 1040EZ. States with no retirement income tax 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. States with no retirement income tax , from the fiduciary. States with no retirement income tax 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). States with no retirement income tax On the dotted line next to the entry space for line 37 of Schedule E (Form 1040), enter “ES payment claimed” and the amount. States with no retirement income tax However, do not include this amount in the total on line 37. States with no retirement income tax Instead, enter the amount on Form 1040, line 63. States with no retirement income tax This estimated tax payment for 2013 is treated as being made by you on January 15, 2014. States with no retirement income tax Name changed. States with no retirement income tax   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. States with no retirement income tax  The statement should cover payments you made jointly with your spouse as well as any you made separately. States with no retirement income tax   Be sure to report the change to your local Social Security Administration office before filing your 2014 tax return. States with no retirement income tax This prevents delays in processing your return and issuing refunds. States with no retirement income tax It also safeguards your future social security benefits. States with no retirement income tax For more information, call the Social Security Administration at 1-800-772-1213. States with no retirement income tax 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. States with no retirement income tax If you made joint estimated tax payments, you must decide how to divide the payments between your returns. States with no retirement income tax 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. States with no retirement income tax 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. States with no retirement income tax Example. States with no retirement income tax James and Evelyn Brown made joint estimated tax payments for 2013 totaling $3,000. States with no retirement income tax They file separate 2013 Forms 1040. States with no retirement income tax James' tax is $4,000 and Evelyn's is $1,000. States with no retirement income tax If they do not agree on how to divide the $3,000, they must divide it proportionately between their returns. States with no retirement income tax 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). States with no retirement income tax The balance, $600 (20% of $3,000), is Evelyn's share. States with no retirement income tax 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. States with no retirement income tax 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. States with no retirement income tax See Example earlier under Separate Returns. States with no retirement income tax 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. States with no retirement income tax If you divorced and remarried in 2013, enter your present spouse's SSN in that space. States with no retirement income tax 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. States with no retirement income tax Excess Social Security or Railroad Retirement Tax Withholding Most employers must withhold social security tax from your wages. States with no retirement income tax In some cases, however, the federal government and state and local governments do not have to withhold social security tax from their employees' wages. States with no retirement income tax If you work for a railroad employer, that employer must withhold tier 1 railroad retirement (RRTA) tax and tier 2 RRTA tax. States with no retirement income tax Two or more employers. States with no retirement income tax   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. States with no retirement income tax You may be able to claim the excess as a credit against your income tax when you file your return. States with no retirement income tax Table 3-2 shows the maximum amount that should have been withheld for any of these taxes for 2013. States with no retirement income tax Figure the excess withholding on the appropriate worksheet. States with no retirement income tax    Table 3-2. States with no retirement income tax 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. States with no retirement income tax 2% $7,049. States with no retirement income tax 40 Tier 1 RRTA $113,700 6. States with no retirement income tax 2% $7,049. States with no retirement income tax 40 Tier 2 RRTA $84,300 4. States with no retirement income tax 4% $3,709. States with no retirement income tax 20 Joint returns. States with no retirement income tax   If you are filing a joint return, you and your spouse must figure any excess social security or tier 1 RRTA separately. States with no retirement income tax Note. States with no retirement income tax All wages are subject to Medicare tax withholding. States with no retirement income tax Employer's error. States with no retirement income tax   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. States with no retirement income tax If the employer refuses to refund the overcollection, ask for a statement indicating the amount of the overcollection to support your claim. States with no retirement income tax File a claim for refund using Form 843, Claim for Refund and Request for Abatement. States with no retirement income tax Worksheet for Nonrailroad Employees If you did not work for a railroad during 2013, figure the excess social security withholding on Worksheet 3-1. States with no retirement income tax Note. States with no retirement income tax 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. States with no retirement income tax Where to claim credit for excess social security withholding. States with no retirement income tax   If you file Form 1040, enter the excess on line 69. States with no retirement income tax   If you file Form 1040A, include the excess in the total on line 41. States with no retirement income tax Write “Excess SST” and show the amount of the credit in the space to the left of the line. States with no retirement income tax   You cannot claim excess social security tax withholding on Form 1040EZ. States with no retirement income tax 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. States with no retirement income tax Where to claim credit for excess tier 1 RRTA withholding. States with no retirement income tax   If you file Form 1040, enter the excess on line 69. States with no retirement income tax   If you file Form 1040A, include the excess in the total on line 41. States with no retirement income tax Write “Excess SST” and show the amount of the credit in the space to the left of the line. States with no retirement income tax   You cannot claim excess tier 1 RRTA withholding on Form 1040EZ. States with no retirement income tax How to claim refund of excess tier 2 RRTA. States with no retirement income tax   To claim a refund of tier 2 tax, use Form 843. States with no retirement income tax Be sure to attach a copy of all of your Forms W-2. States with no retirement income tax   See Worksheet 3-3 and the Instructions for Form 843, for more details. States with no retirement income tax Worksheet 3-1. States with no retirement income tax Excess Social Security—Nonrailroad Employees 1. States with no retirement income tax Add all social security tax withheld (but not more than  $7,049. States with no retirement income tax 40 for each employer). States with no retirement income tax This tax should be shown  in box 4 of your Forms W-2. States with no retirement income tax Enter the total here 1. States with no retirement income tax   2. States with no retirement income tax Enter any uncollected social security tax on tips or group-term life insurance on Form 1040, line 60, identified by “UT” 2. States with no retirement income tax   3. States with no retirement income tax Add lines 1 and 2. States with no retirement income tax If $7,049. States with no retirement income tax 40 or less, stop here. States with no retirement income tax You cannot claim the credit 3. States with no retirement income tax   4. States with no retirement income tax Social security limit 4. States with no retirement income tax $7,049. States with no retirement income tax 40 5. States with no retirement income tax Excess. States with no retirement income tax Subtract line 4 from line 3 5. States with no retirement income tax   Worksheet 3-2. States with no retirement income tax Excess Social Security and Tier 1 RRTA—Railroad Employees 1. States with no retirement income tax Add all social security and tier 1 RRTA tax withheld (but not more than $7,049. States with no retirement income tax 40 for each employer). States with no retirement income tax Social security tax should be shown in box 4 and tier 1 RRTA should be shown  in box 14 of your Forms W-2. States with no retirement income tax Enter the total here 1. States with no retirement income tax   2. States with no retirement income tax 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. States with no retirement income tax   3. States with no retirement income tax Add lines 1 and 2. States with no retirement income tax If $7,049. States with no retirement income tax 40 or less, stop here. States with no retirement income tax You cannot claim the credit 3. States with no retirement income tax   4. States with no retirement income tax Social security and tier 1 RRTA tax limit 4. States with no retirement income tax $7,049. States with no retirement income tax 40 5. States with no retirement income tax Excess. States with no retirement income tax Subtract line 4 from line 3 5. States with no retirement income tax   Worksheet 3-3. States with no retirement income tax Excess Tier 2 RRTA—Railroad Employees 1. States with no retirement income tax Add all tier 2 RRTA tax withheld (but not more than $3,709. States with no retirement income tax 20 for each employer). States with no retirement income tax Box 14 of your Forms W-2 should show tier 2 RRTA tax. States with no retirement income tax Enter the total here 1. States with no retirement income tax   2. States with no retirement income tax Enter any uncollected tier 2 RRTA tax on tips or group-term life insurance on Form 1040, line 60, identified by “UT” 2. States with no retirement income tax   3. States with no retirement income tax Add lines 1 and 2. States with no retirement income tax If $3,709. States with no retirement income tax 20 or less, stop here. States with no retirement income tax You cannot claim the credit. States with no retirement income tax 3. States with no retirement income tax   4. States with no retirement income tax Tier 2 RRTA tax limit 4. States with no retirement income tax $3,709. States with no retirement income tax 20 5. States with no retirement income tax Excess. States with no retirement income tax Subtract line 4 from line 3. States with no retirement income tax 5. States with no retirement income tax   Prev  Up  Next   Home   More Online Publications