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Turbotax Freedom Edition

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Turbotax Freedom Edition

Turbotax freedom edition Publication 4681 - Introductory Material Table of Contents Reminder IntroductionOrdering forms and publications. Turbotax freedom edition Tax questions. Turbotax freedom edition Useful Items - You may want to see: Common Situations Covered In This Publication Reminder Future Developments. Turbotax freedom edition  Information about any future developments affecting Publication 4681 (such as legislation enacted after we release it) will be posted at www. Turbotax freedom edition irs. Turbotax freedom edition gov/pub4681. Turbotax freedom edition Photographs of missing children. Turbotax freedom edition   The Internal Revenue Service is a proud partner with the National Center for Missing and Exploited Children. Turbotax freedom edition Photographs of missing children selected by the Center may appear in this publication on pages that otherwise would be blank. Turbotax freedom edition 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. Turbotax freedom edition Introduction This publication explains the federal tax treatment of canceled debts, foreclosures, repossessions, and abandonments. Turbotax freedom edition Generally, if you owe a debt to someone else and they cancel or forgive that debt for less than its full amount, you are treated for income tax purposes as having income and may have to pay tax on this income. Turbotax freedom edition Note. Turbotax freedom edition This publication generally refers to debt that is canceled, forgiven, or discharged for less than the full amount of the debt as “canceled debt. Turbotax freedom edition ” Sometimes a debt, or part of a debt, that you do not have to pay is not considered canceled debt. Turbotax freedom edition These exceptions are discussed later under Exceptions . Turbotax freedom edition Sometimes a canceled debt may be excluded from your income. Turbotax freedom edition But if you do exclude canceled debt from income, you may be required to reduce your “tax attributes. Turbotax freedom edition ” These exclusions and the reduction of tax attributes associated with them are discussed later under Exclusions . Turbotax freedom edition Foreclosure and repossession are remedies that your lender may exercise if you fail to make payments on your loan and you have previously granted that lender a mortgage or other security interest in some of your property. Turbotax freedom edition These remedies allow the lender to seize or sell the property securing the loan. Turbotax freedom edition When your property is foreclosed upon or repossessed and sold, you are treated as having sold the property and you may recognize taxable gain. Turbotax freedom edition Whether you also recognize income from canceled debt depends in part on whether you are personally liable for the debt and in part on whether the outstanding loan balance is more than the fair market value (FMV) of the property. Turbotax freedom edition Figuring your gain or loss and income from canceled debt arising from a foreclosure or repossession is discussed later under Foreclosures and Repossessions . Turbotax freedom edition Generally, you abandon property when you voluntarily and permanently give up possession and use of property you own with the intention of ending your ownership but without passing it on to anyone else. Turbotax freedom edition Figuring your gain or loss and income from canceled debt arising from an abandonment is discussed later under Abandonments . Turbotax freedom edition This publication also includes detailed examples with filled-in forms. Turbotax freedom edition Comments and suggestions. Turbotax freedom edition    We welcome your comments about this publication and your suggestions for future editions. Turbotax freedom edition   You can write to us at the following address: Internal Revenue Service Tax Forms and Publications Division 1111 Constitution Ave. Turbotax freedom edition NW, IR-6526 Washington, DC 20224   We respond to many letters by telephone. Turbotax freedom edition Therefore, it would be helpful if you would include your daytime phone number, including the area code, in your correspondence. Turbotax freedom edition   You can send your comments from www. Turbotax freedom edition irs. Turbotax freedom edition gov/formspubs. Turbotax freedom edition Click on “More Information” and then on “Comment on Tax Forms and Publications”. Turbotax freedom edition   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. Turbotax freedom edition Ordering forms and publications. Turbotax freedom edition    Visit www. Turbotax freedom edition irs. Turbotax freedom edition 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. Turbotax freedom edition Internal Revenue Service 1201 N. Turbotax freedom edition Mitsubishi Motorway Bloomington, IL 61705-6613 Tax questions. Turbotax freedom edition    If you have a tax question, check the information available on IRS. Turbotax freedom edition gov or call 1-800-829-1040. Turbotax freedom edition We cannot answer tax questions sent to either of the above addresses. Turbotax freedom edition Useful Items - You may want to see: Publication 225 Farmer's Tax Guide 334 Tax Guide for Small Business (For Individuals Who Use Schedule C or C-EZ) 523 Selling Your Home 525 Taxable and Nontaxable Income 536 Net Operating Losses (NOLs) for Individuals, Estates, and Trusts 542 Corporations 544 Sales and Other Dispositions of Assets 551 Basis of Assets 908 Bankruptcy Tax Guide Form (and Instructions) 982 Reduction of Tax Attributes Due to Discharge of Indebtedness (and Section 1082 Basis Adjustment) 1099-C Cancellation of Debt 1099-DIV Dividends and Distributions 3800 General Business Credit Common Situations Covered In This Publication The sections of this publication that apply to you depend on the type of debt canceled, the tax attributes you have, and whether or not you continue to own the property that was subject to the debt. Turbotax freedom edition Some examples of common circumstances are provided in the following paragraphs to help guide you through this publication. Turbotax freedom edition These examples do not cover every situation but are intended to provide general guidance for the most common situations. Turbotax freedom edition Nonbusiness credit card debt cancellation. Turbotax freedom edition    If you had a nonbusiness credit card debt canceled, you may be able to exclude the canceled debt from income if the cancellation occurred in a title 11 bankruptcy case or you were insolvent immediately before the cancellation. Turbotax freedom edition You should read Bankruptcy or Insolvency under Exclusions in chapter 1 to see if you can exclude the canceled debt from income under one of those provisions. Turbotax freedom edition If you can exclude part or all of the canceled debt from income, you should also read Bankruptcy and Insolvency under Reduction of Tax Attributes in chapter 1. Turbotax freedom edition Personal vehicle repossession. Turbotax freedom edition    If you had a personal vehicle repossessed and disposed of by the lender during the year, you will need to determine your gain or nondeductible loss on the disposition. Turbotax freedom edition This is explained in chapter 2 . Turbotax freedom edition If the lender also canceled all or part of the remaining amount of the loan, you may be able to exclude the canceled debt from income if the cancellation occurred in a title 11 bankruptcy case or you were insolvent immediately before the cancellation. Turbotax freedom edition You should read Bankruptcy or Insolvency under Exclusions in chapter 1 to see if you can exclude the canceled debt from income under one of those provisions. Turbotax freedom edition If you can exclude part or all of the canceled debt from income, you should also read Bankruptcy and Insolvency under Reduction of Tax Attributes in chapter 1. Turbotax freedom edition Main home foreclosure or abandonment. Turbotax freedom edition    If a lender foreclosed on your main home during the year, you will need to determine your gain or loss on the foreclosure. Turbotax freedom edition Foreclosures are explained in chapter 2 and abandonments are explained in chapter 3. Turbotax freedom edition If the lender also canceled all or part of the remaining amount on the mortgage loan and you were personally liable for the debt, you should also read Qualified Principal Residence Indebtedness under Exclusions in chapter 1 to see if you can exclude part or all of the canceled debt from income. Turbotax freedom edition Detailed Example 2 and Example 3 in chapter 4 use filled-in forms to help explain these provisions. Turbotax freedom edition Main home loan modification (workout agreement). Turbotax freedom edition    If a lender agrees to a mortgage loan modification (a “workout”) that includes a reduction in the principal balance of the loan, you should read Qualified Principal Residence Indebtedness under Exclusions in chapter 1 to see if you can exclude part or all of the canceled debt from income. Turbotax freedom edition If you can exclude part or all of the canceled debt from income, you should also read Qualified Principal Residence Indebtedness under Reduction of Tax Attributes in chapter 1. Turbotax freedom edition Detailed Example 1 in chapter 4 uses filled-in forms to help explain the tax implications of a mortgage workout scenario. Turbotax freedom edition Prev  Up  Next   Home   More Online Publications
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The Turbotax Freedom Edition

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