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previous page Previous Page: Publication 3920 - Tax Relief for Victims of Terrorist Acts - Illustrated Worksheets B and C
next page Next Page: Publication 3920 - Tax Relief for Victims of Terrorist Acts - How To Get Tax Help
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taxmap/pubs/p3920-007.htm#TXMP323b2dd7

Additional Worksheets


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The following additional worksheets are provided for your convenience.
taxmap/pubs/p3920-007.htm#w32806e20
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Worksheet A. Figuring the Tax To Be Forgiven

       (For Decedents Who Filed a Return as Single, Married Filing Separately, Head of Household, or  
       Qualifying Widow(er))

    (A)
First
Eligible Year (1994 or 2000)
(B)
Second
Eligible Year (1995 or 2001)
(C)
Third
Eligible Year (1996 or 2002)
1Enter the years eligible for tax forgiveness.1   
2Enter the total tax from the decedent's income tax return. See Table 1 on page 5 for the line number for years before 2002. 2   
3Enter the following taxes, if any, shown on the decedent's income tax return. (These taxes are not eligible for forgiveness.)     
 aSelf-employment tax.3a   
 bSocial security and Medicare tax on tip income not reported to employer.3b   
 cTax on excess contributions to IRAs, Coverdell education savings accounts (formerly Ed IRAs), or Archer MSAs (formerly medical savings accounts). 3c   
 dTax on excess accumulation in qualified retirement plans.3d   
 eHousehold employment taxes.3e   
 fUncollected social security and Medicare or RRTA tax on tips or group-term life insurance.3f   
 gTax on golden parachute payments.3g   
4Add lines 3a through 3g.4   
5Tax to be forgiven. Subtract line 4 from line 2. 5   
Note. If the total of columns (A), (B), and (C) of line 5 (including any amounts shown on line 15 of Worksheet B) is less than $10,000, also complete Worksheet C.
  • Attach the computation of the tax to be forgiven or a copy of this worksheet to the decedent's final income tax return or amended tax return (Form 1040X) for each year listed on line 1.
  • If filing Form 1040X for an eligible year, enter the amount from line 5 above on Form 1040X in column B of line 10 as a decrease in tax. The IRS will determine the amount to be refunded.
taxmap/pubs/p3920-007.htm#w32806e21
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Worksheet B. Figuring the Tax To Be Forgiven

       (For Decedents Who Filed a Joint Return)

   (A)
First
Eligible Year (1994 or 2000)
(B)
Second
Eligible Year (1995 or 2001)
(C)
Third
Eligible Year (1996 or 2002)
1Enter the years eligible for forgiveness.1   
2Enter the decedent's taxable income. Figure taxable income as if a separate return had been filed. See the instructions. 2   
3Enter the decedent's total tax. See the instructions. 3   
4Enter the total, if any, of the decedent's taxes not eligible for forgiveness. See the instructions.4   
5Subtract line 4 from line 3.5   
6Enter the surviving spouse's taxable income. Figure taxable income as if a separate return had been filed. See the instructions. 6   
7Enter the surviving spouse's total tax. See the instructions. 7   
8Enter the total, if any, of the surviving spouse's taxes listed in the instructions for line 4.8   
9Subtract line 8 from line 7.9   
10Add lines 5 and 9.10   
11Enter the total tax from the joint return. See Table 1 on page 5 for the line number for years before 2002. 11   
12Add lines 4 and 8.12   
13Subtract line 12 from line 11.13   
14Divide line 5 by line 10. Enter the result as a decimal.14   
15Tax to be forgiven. Multiply line 13 by line 14 and enter the result. 15   
Note. If the total of columns (A), (B), and (C) of line 15 (including any amounts shown on line 5 of Worksheet A) is less than $10,000, also complete Worksheet C.
  • Attach the computation of the tax to be forgiven or a copy of this worksheet to the decedent's final income tax return or amended tax return (Form 1040X) for each year listed on line 1.
  • If filing Form 1040X for an eligible year, enter the amount from line 15 above on Form 1040X in column B of line 10 as a decrease in tax. The IRS will determine the amount to be refunded.
taxmap/pubs/p3920-007.htm#w32806e22
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Worksheet C. Amount Treated as Tax Payment for Decedent's Last Tax Year

Caution: The decedent is entitled to minimum tax forgiveness of $10,000. Complete this worksheet only if the total tax forgiven for all eligible years is less than $10,000.

1Minimum tax forgiveness.
Note. Before completing lines 2–9, see Instructions for lines 2–9 of Worksheet C.
1 $10,000
2Enter the taxable income from line 22 (Form 1041) 2              
3Enter the distribution deduction from line 18 (Form 1041) .3              
4Add lines 2 and 3. 4              
5
Enter exempt income received after death minus expenses allocable to exempt income. (See Income received after date of death on page 5.) 5              
6Add lines 4 and 5.6              
7Figure the tax on line 6 using Schedule G (Form 1041). 7              
8Figure the tax on line 4 using Schedule G (Form 1041). 8              
9Tax on exempt income. Subtract line 8 from line 7. 9              
10

Enter the total of columns (A)–(C) from line 5 of Worksheet A or line 15 of Worksheet B. If the decedent was not required to file tax returns for the eligible tax years, enter -0-. 10              
11Add lines 9 and 10.11            
12Additional payment allowed. If line 11 is $10,000 or more, enter -0- and stop here. No additional amount is allowed as a tax payment. Otherwise, subtract line 11 from line 1 and enter the result. 12            
Note. The amount on line 12 is allowed as a tax payment for the decedent's last tax year (usually 1995 or 2001).
  • Attach the computation of the additional payment allowed or a copy of this worksheet to the original or amended income tax return for the decedent's last tax year. If filing Form 1040, include the amount from line 12 above on the "Other payments" line of the form. Write "Sec. 692(d)(2) Payment" and the amount to the right of the entry space. Also indicate whether a Form 1041 is being filed for the decedent's estate.
  • If filing Form 1040X, include the amount from line 12 above on Form 1040X on line 15, columns (B) and (C). Write "Sec. 692(d)(2) Payment" on the dotted line to the left of the entry space.
previous pagePrevious Page: Publication 3920 - Tax Relief for Victims of Terrorist Acts - Illustrated Worksheets B and C
next pageNext Page: Publication 3920 - Tax Relief for Victims of Terrorist Acts - How To Get Tax Help
 Use previous pagenext page to find additional occurrences of topic items.Index for this Publication