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Index of Publication 505 - Tax Withholding and Estimated TaxTOC
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A
Address change, Change of address.
Age 65 or older:
Exemption from withholding, Age 65 or older or blind. If you are 65 or...
AGI:
Deductions and Adjustments Worksheet, For the purpose of estimating your itemized...
Aliens:
Nonresident aliens, Aliens
Annualized income installment method:
Blank worksheet, estimated tax, Worksheet 2-11 figures annualized estimated tax payments
Capital gains worksheet, underpayment penalty, Worksheet 4-1. 2008 Form 2210, Schedule AI—Line...
Estimated tax, Annualized Income Installment Method
Foreign earned income exclusion worksheet, underpayment penalty, Worksheet 4-2 figures the tax for line 12 of Schedule AI if there is an underpayment of income tax and foreign earned income
Form 2210, Annualized Income Installment Method (Schedule AI)
Qualified dividends worksheet, underpayment penalty, Worksheet 4-1. 2008 Form 2210, Schedule AI—Line...
Underpayment penalty, Annualized Income Installment Method (Schedule AI)
Assistance:
Tax help, How To Get Tax Help
B
Backup withholding:
Credit against income tax, Backup withholding.
Bankruptcy:
Withholding allowance decrease, You filed for bankruptcy under chapter 11...
Blind persons:
Exemption from withholding, Age 65 or older or blind. If you are 65 or...
C
Capital gains and losses:
Annualized estimated tax, Tax on net capital gain.
Estimated tax on net capital gain, Tax on net capital gain.
Qualified dividends, Tax on qualified dividends.
Change of address, Change of address.
Change of name, Name changed.
Changing withholding, Changing Your Withholding, Note.
Child and dependent care credit:
Personal Allowances Worksheet, Child and dependent care credit (worksheet line F).
Child tax credit:
Personal Allowances Worksheet, Child tax credit (worksheet line G).
Comments on publication, Comments and suggestions.
Commodity credit loans, Federal Payments
Community property states, Community property states.
Compensation, Salaries and Wages
Credit cards, Pay by Credit Card
Crediting of overpayment, Credit an Overpayment
Credits:
2008 withholding and estimated taxes, Credit for Withholding and Estimated Tax for 2008
Annualized taxes and credits, Annualized taxes and credits.
Deductions and Adjustments Worksheet, Tax credits (worksheet line 5)., In Table 1-1a, the number corresponding to...
Estimated tax against income tax, Estimated Tax
Excess withholding on social security or railroad retirement taxes, Excess Social Security or Railroad Retirement Tax Withholding
Exemption from withholding, Itemizing deductions or claiming exemptions or credits.
Expected taxes and credits, Expected taxes and credits., Expected Taxes and Credits—Lines 6–13c
Withholding allowances, Tax credits (worksheet line 5).
Withholding tax, credit for, Withholding
Criminal penalties:
Willfully false or fraudulent Form W-4, Penalties
Crop insurance payments, Federal Payments
Cumulative wage method of withholding, Cumulative Wage Method
D
Deferred compensation, nonqualified, Payments from certain nonqualified deferred...
Dependents:
Exemptions, Dependents.
Withholding allowance decrease, You have been claiming an allowance for a...
Disabled persons:
Impairment-related work expenses, Federal estate tax on income in respect of...
Disaster:
Waiver of penalty, Waiver of Penalty
Dividends:
Backup withholding, Backup Withholding
Qualified dividends, estimated tax, Tax on qualified dividends.
Underreported, Underreported interest or dividends.
Domestic help,
E
Electronic funds withdrawal, Pay by Electronic Funds Withdrawal (EFW)
Employee business expenses:
Accountable plans, Accountable plan.
Excess reimbursements or allowances, An excess reimbursement or allowance is any...
Nonaccountable plans, Nonaccountable plan.
Reimbursements, Expense allowances.
Employer Identification Numbers (EINs), An employer identification number (EIN).
Errors:
Excess withholding of social security or railroad retirement taxes by employer, Employer's error.
Estate beneficiaries:
Underpayment penalty, Estate or trust payments of estimated tax.
Estate tax:
Income in respect of a decedent, Repayment of more than $3,000 of income held...
Estates:
Estimated tax, Estates and Trusts
Estimated tax:
Adjustments to income, Adjustments to income.
Aliens, Nonresident aliens., Aliens
Amended tax, Amended estimated tax. If you refigure your...
Annualized AGI, Annualized AGI.
Annualized income installment method, Annualized Income Installment Method, Example 2—Annualized Income Installment Method
Blank worksheet, Worksheet 2-11 figures annualized estimated tax payments
Annualized taxable income, Annualized taxable income.
Annualized taxes and credits, Annualized taxes and credits.
Change in amount, Change in estimated tax.
Change of address, Change of address.
Change of name, Name changed.
Credit against income tax, Estimated Tax
Credit card, payment by, Pay by Credit Card
Crediting of overpayment, Credit an Overpayment
Divorced taxpayers, Divorced Taxpayers
Domestic help, Household employers.
Electronic funds withdrawal, Pay by Electronic Funds Withdrawal (EFW)
Estates and trusts, Estates and Trusts
Exemptions, Exemptions—line 4.
Expected AGI, Expected AGI., Expected AGI—Line 1
Expected taxable income, Expected taxable income., Expected Taxable Income— Lines 2–5
Expected taxes and credits, Expected taxes and credits., Expected Taxes and Credits—Lines 6–13c
Farmers and fishermen, Farmers and Fishermen, Farmers and fishermen., Farmers and Fishermen, Farmers and fishermen.
Fiscal year taxpayers, Fiscal year taxpayers.
Form 1040-ES, The instructions for Form 1040-ES include...
Higher income individuals, Higher income taxpayers.
How to figure, How To Figure Each Payment, How To Figure Estimated Tax
How to pay, How To Pay Estimated Tax
Illustrated examples, Illustrated Examples
Instructions for Worksheet 2-10, annualized estimated tax, Instructions for the 2009 Annualized Estimated Tax Worksheet (Worksheet 2-10)
Itemized deductions, Itemized deductions—line 2.
Married taxpayers, Married Taxpayers
Net capital gain, Tax on net capital gain., Tax on net capital gain.
No standard deduction, No standard deduction.
Nonresident aliens, Line 7., Nonresident aliens.
Overpayment, Credit an Overpayment
Payment-vouchers, Pay by Check or Money Order Using the Estimated Tax Payment Voucher
Payments not required, Estimated Tax Payments Not Required
Qualified dividends, Tax on qualified dividends.
Railroad retirement benefits, Social security and railroad retirement benefits....
Regular installment method, Regular Installment Method, Example 1—Regular Installment Method
Required annual payment, Estimated tax., Required Annual Payment— Line 14c
Required estimated tax payment, Required estimated tax payment., Required estimated tax payment.
Self-employment income, Self-employment income., Self-employed. If you expect to have income...
Separate returns, Separate Returns
Sick pay, Estimated tax.
Small businesses, Eligible Small Businesses
Social security benefits, Social security and railroad retirement benefits....
Standard deduction, Line 7., Standard deduction—line 2.
Total estimated tax payments, Total Estimated Tax Payments Needed—Line 16a
Types of taxes included, Estimated tax is used to pay both income...
Underpayment penalty, Underpayment penalty., Underpayment Penalty for 2008
When to pay, When To Pay Estimated Tax
When to start payments, When To Start
Who does not have to pay, Who Does Not Have To Pay Estimated Tax
Who must pay, Who Must Pay Estimated Tax
Estimated tax worksheets:
2009 annualized estimated tax worksheet, Worksheet 2-11 figures annualized estimated tax payments, Worksheet 2-10 continued
2009 estimated tax worksheet, 2009 Estimated Tax Worksheet
Amended estimated tax, Amended estimated tax. If you refigure your...
Exemption amount reduction, Use Worksheet 2-5 to figure the reduction of exemption amount for line 4 of 2009 Estimated Tax Worksheet, Worksheet 2-12 figures the reduction of exemption amount for line 10 of the 2009 Annualized Estimated Tax Worksheet
Itemized deductions phaseout, Use Worksheet 2-4 to figure amount of itemized deductions to enter on line 2 of estimated tax worksheet for phaseout, Worksheet 2-11. Phaseout of Itemized Deductions for line 6 of 2008 Annualized Estimated Tax Worksheet
Qualified dividends, Tax on qualified dividends.
Railroad retirement benefits, Use Worksheet 2-1 to figure amount of expected taxable benefits to include on line 1 of estimated tax worksheet if you receive social security or tier 1 railroad retirement benefits
Self-employment tax, Use Worksheet 2-2 to figure expected self-employment tax
Self-employment tax, illustrated, Footnote for Worksheet 2-2
Social security benefits, Use Worksheet 2-1 to figure amount of expected taxable benefits to include on line 1 of estimated tax worksheet if you receive social security or tier 1 railroad retirement benefits
Standard deduction, Use Worksheet 2-3 to to figure standard deduction if you expect to deduct real estate taxes or a net disaster loss
F
Farmers:
Estimated tax, Special Rules, Farmers and fishermen., Farmers and Fishermen, Farmers and fishermen.
Fiscal years, Fiscal year farmers and fishermen.
Gross income, Gross income from farming.
Joint returns, Joint returns.
Required annual payment, Farmers and fishermen.
Underpayment penalty, Farmers and Fishermen, Farmers and fishermen.
Waiver of underpayment penalty, Farmers and fishermen.
Withholding for farmworkers,
Figures:
Tables and figures, You must give your employer a new Form W-4...
Fiscal years:
Estimated tax, Fiscal year taxpayers.
Farmers and fishermen, Fiscal year farmers and fishermen.
Withholding tax credit, Fiscal Years (FY)
Fishermen:
Estimated tax, Special Rules, Farmers and fishermen., Farmers and Fishermen, Farmers and fishermen.
Fiscal years, Fiscal year farmers and fishermen.
Gross income, Gross income from fishing.
Joint returns, Joint returns.
Required annual payment, Farmers and fishermen.
Underpayment penalty, Farmers and Fishermen, Farmers and fishermen.
Waiver of underpayment penalty, Farmers and fishermen.
Form 1040-ES (NR), Aliens
Form 2210-F, Form 2210-F.
Form W-2, Form W-2
Form W-2c, Form Not Correct
Form W-2G, Form W-2G, Form W-2G.
Form W-4:
Illustrated example, Illustrated Example—Form W-4
Form W-4 worksheets:
2009 Form W-4 and worksheets, Illustrated Example—Form W-4
Completing of, Completing Form W-4 and Worksheets
Deductions and Adjustments Worksheet, Deductions and Adjustments Worksheet.
Deductions and adjustments worksheet instructions, Deductions and Adjustments Worksheet
Number of allowances claimed, You can claim an additional withholding allowance..., Illustrated Example—Form W-4
Personal Allowances Worksheet, Personal Allowances Worksheet, Personal Allowances Worksheet.
Two-Earners/Multiple Jobs Worksheet, Two-Earners/Multiple Jobs Worksheet, Two-Earners/Multiple Jobs Worksheet.
Withholding allowances, Form W-4 worksheets.
Form W-4S, Form W-4S.
Fraud:
Form W-4 statements, Penalties
Free tax services, How To Get Tax Help
G
Gross income, Gross income.
H
Head of household:
Personal Allowances Worksheet, Head of household filing status (worksheet line E).
Withholding allowance, Head of household filing status (worksheet line E).
Help:
Tax help, How To Get Tax Help
Higher income individuals:
Required annual payment, Higher income taxpayers.
Underpayment penalty, Higher income taxpayers.
Household workers,
I
Individual retirement arrangements (IRAs), Pensions and Annuities
See also: Pensions
See also: Retirement plans
Interest income:
Backup withholding, Backup Withholding
Underreported, Underreported interest or dividends.
J
Joint returns:
Excess withholding on social security and railroad retirement taxes, Excess Social Security or Railroad Retirement Tax Withholding
Farmers and fishermen, Joint returns.
Underpayment penalty, 2007 separate returns and 2008 joint return., 2007 joint return and 2008 separate returns.
M
Marital status:
Form W-4 worksheet, Marital Status (Line 3 of Form W-4)
Withholding rate, Marital Status (Line 3 of Form W-4)
Married taxpayers, Excess Social Security or Railroad Retirement Tax Withholding
Estimated tax, Married Taxpayers
Marital status, Married.
Withholding allowances, Married individuals.
See also: Joint returns
Missing children, photographs of, Generally, each employer for whom you work...
More information:
Tax help, How To Get Tax Help
Multiple jobs:
Withholding allowances, Multiple jobs.
N
Name change, Name changed.
Nonqualified deferred compensation, Payments from certain nonqualified deferred...
Nonresident aliens:
Estimated tax, Nonresident aliens., Aliens
Individual taxpayer identification numbers (ITINs), An IRS individual taxpayer identification...
O
Overpayment:
Crediting to estimated tax, Credit an Overpayment
P
Part-year method of withholding, Part-Year Method
Patronage dividends:
Backup withholding, Backup Withholding
Penalties:
Backup withholding, Penalties.
Underpayment of estimated tax, Underpayment Penalty for 2008
Waiver of, Waiver of Penalty
Willfully false or fraudulent Form W-4, Penalties
Withholding allowances, Penalties
Personal allowances:
Reduction of, Reduction of personal allowances. For 2009,...
Publication 919, Publication 919
Publications:
Tax help, How To Get Tax Help
Q
Qualified dividends, Tax on qualified dividends.
R
Railroad retirement benefits:
Choosing to withhold, Federal Payments
Estimated tax, Social security and railroad retirement benefits....
Regular installment method, estimated tax, Regular Installment Method, Example 1—Regular Installment Method
Reporting:
Fringe benefits, How your employer reports your benefits.
Gambling winnings, Information to give payer.
Tips to employer, Reporting tips to your employer.
Royalties:
Backup withholding, Backup Withholding
S
Sales taxes on qualified motor vehicle purchases, Deductible home mortgage interest.
Saturday, Sunday, holiday rule, Saturday, Sunday, holiday rule.
Separate returns:
Estimated tax credit, Separate Returns
Underpayment penalty, 2007 separate returns and 2008 joint return., 2007 joint return and 2008 separate returns.
Withholding tax credit, Separate Returns
Single marital status, Single.
Small businesses:
Estimated tax, Special Rules
Social security benefits:
Choosing to withhold, Federal Payments
Estimated tax, Social security and railroad retirement benefits....
Spouse:
Exemption, Spouse.
Marital status, Marital Status (Line 3 of Form W-4)
Personal Allowances Worksheet, Spouse.
See also: Married taxpayers
Standard mileage rates, Standard mileage rates.
State and local income taxes and property taxes, Sales and excise taxes paid on the purchase...
State or local deferred compensation plan payments, Payments from a state or local deferred compensation...
Students, Students.
Suggestions for publication, Comments and suggestions.
T
Tables and figures:
2009 estimated tax worksheet (Figure 2-B), Fig. 2-B. 2009 Estimated Tax Worksheet
Annualized income installment method worksheet, estimated tax (Figure 2-C), (Figure), (Figure)
Annualized income installment method, Form 2210 (Figure 4-C), Figure 4-C. Annualized Installment Method--Illustrated (Laura Maple). Filled-in examples for Laura Maple., Form 2210 (2008) Page 3
Annualized income installment method, illustrated example estimated tax (Figure 2-E), (Figure), (Figure)
Annualized income installment method, underpayment penalty (Figure 4-C), Figure 4-C. Annualized Installment Method--Illustrated (Laura Maple). Filled-in examples for Laura Maple., Form 2210 (2008) Page 3
Calendar to determine days payment late (Table 4-1), Table 4-1-Calendar to determine the number of days a payment is late.
Credits for Form W-4 deductions and adjustments worksheet (Table 1-1), Table 1-1. Deductions and Adjustments Worksheet...
Do you have to pay estimated tax? (Figure 2-A), (Figure)
Due dates, estimated tax (Table 2-1), If you do not have income subject to estimated...
Exemption from withholding on Form W-4 (Figure 1-B), (Figure)
Form 2210, short method illustrated (Figure 4-A), Figure 4-A. Form 2210--Illustrated (Ivy Fields). Filled-in examples for Ivy Fields, Form 2210 (2008) Page 2
Form W-4, illustrated example (Figure 1-A), Figure 1-A. Illustrated Example--Form W-4 (John and Joyce Green), Figure 1-A. Illustrated Example--Form W-4 (Continued)
Railroad retirement, maximum withholding (Table 3-1), (Figure)
Regular installment method, illustrated example estimated tax (Figure 2-D), Figure 2-D. Illustrated Example 1--Regular Installment Method (Anne and Larry Jones)
Regular installment method, illustrated example Form 2210 (Figure 4-B), Figure 4-B. Regular Installment Method--Illustrated (Ben Brown). Filled-in examples for Ben Brown, Figure 4-B. Regular Installment Method--Illustrated (Ben Brown) (Continued). Filled-in examples for Ben Brown
Regular installment method, illustrated example underpayment penalty (Figure 4-B), Figure 4-B. Regular Installment Method--Illustrated (Ben Brown). Filled-in examples for Ben Brown, Figure 4-B. Regular Installment Method--Illustrated (Ben Brown) (Continued). Filled-in examples for Ben Brown
Social security, maximum withholding (Table 3-1), (Figure)
Total days, chart (Table 4-2), Table 4-2. Chart of Total Days Column (a)...
Underpayment penalty, calendar to determine number of days payment is late (Table 4-1), Table 4-1-Calendar to determine the number of days a payment is late.
Worksheets, where to find (Table 2-2), Worksheets for Chapter 2
Tax Rate Schedules, 2009 Tax Rate Schedules
Taxpayer identification numbers (TINs), Taxpayer identification number.
Total income, Total income.
Trust beneficiaries:
Underpayment penalty, Estate or trust payments of estimated tax.
TTY/TDD information, How To Get Tax Help
U
Underpayment penalty:
Actual withholding method, Actual withholding method.
Amended estimated tax, Underpayment penalty.
Amended returns, Amended returns.
Annualized income installment method, Annualized Income Installment Method (Schedule AI)
Beneficiaries of estates and trusts, Estate or trust payments of estimated tax.
Capital gains, Worksheet 4-1. 2008 Form 2210, Schedule AI—Line...
Exceptions, Exceptions
Farmers and fishermen, Farmers and Fishermen, Farmers and fishermen., Farmers and fishermen.
Figuring, Regular Method for Figuring the Penalty (Part IV), Figuring Your Penalty (Part IV, Section B), IRS can figure the penalty for you., Short Method for Figuring the Penalty (Part III)
Foreign earned income worksheet, annualized income, Worksheet 4-2 figures the tax for line 12 of Schedule AI if there is an underpayment of income tax and foreign earned income
Higher income individuals, Higher income taxpayers.
Joint returns, 2007 separate returns and 2008 joint return., 2007 joint return and 2008 separate returns.
Late payments, calendar to determine number of days (Table 4-1), Table 4-1-Calendar to determine the number of days a payment is late.
Lowering or eliminating, Lowering or eliminating the penalty.
Minimum required each period, Minimum required each period.
No penalty, No penalty.
No tax liability last year exception, No Tax Liability Last Year
Paid through withholding, Actual withholding method., Paid through withholding.
Penalty figured for each period, Penalty figured for each period.
Penalty thresholds, General Rule
Qualified dividends, Worksheet 4-1. 2008 Form 2210, Schedule AI—Line...
Regular installment method, Regular Installment Method
Required annual payment, Figuring Your Required Annual Payment (Part I)
Schedule AI, Annualized Income Installment Method (Schedule AI)
Separate returns, 2007 separate returns and 2008 joint return., 2007 joint return and 2008 separate returns.
Waiver, Waiver of Penalty
When charged, When penalty is charged.
Unemployment compensation, Unemployment Compensation, Form 1099-G.
W
Wages and salaries, Salaries and Wages
Waiver of penalty, Waiver of Penalty
What's New for 2008:
Estimated tax penalty rates, Penalty rate.
Excess social security or railroad retirement tax withholding, Excess social security or railroad retirement tax withholding.
Underpayment penalty, Penalty rate.
Waiver of penalty for certain federally declared disasters, Waiver of penalty for certain federally declared disasters.
What's New for 2009:
Additional child tax credit, Additional child tax credit.
Alternative minimum tax exemption amount increases., Alternative minimum tax (AMT) exemption amount increases.
Divorced or separated parents, Divorced or separated parents.
Earned income credit, Earned income credit (EIC).
Elective salary deferrals, Elective salary deferrals. The maximum amount...
Exclusion of gain on sale of main home, Limit on exclusion of gain on sale of main home.
Increased standard deduction, Increased standard deduction.
IRA contribution limits, IRA deduction expanded. You may be able to...
Minimum required distributions, Temporary waiver of certain required minimum...
Nonbusiness energy property credit, Nonbusiness energy property credit.
Personal casualty and theft loss, Personal casualty and theft loss.
Residential energy efficient property credit, Residential energy efficient property credit.
Retirement savings contribution credit, Retirement savings contributions credit (saver's...
Standard mileage rates, Standard mileage rates.
Withholding:
Allowances, Changing your withholding for 2010., Withholding Allowances (Line 5 of Form W-4), Alternative method of figuring withholding allowances., You can claim an additional withholding allowance..., Illustrated Example—Form W-4
Personal Allowances Worksheet, Personal Allowances Worksheet, Personal Allowances Worksheet.
Amended returns, Form Received After Filing
Amount of tax withheld, Form W-4, Determining Amount of Tax Withheld Using Form W-4
Annuities, Pensions and Annuities,
Changing, Changing Your Withholding
Checking amount of, Checking Your Withholding
Choosing not to withhold, Choosing Not To Have Income Tax Withheld
Community property states, Community property states.
Credit against income tax, Withholding
Cumulative wage method, Cumulative Wage Method
Deductions and Adjustments Worksheet, Deductions and Adjustments Worksheet.
Deductions and adjustments worksheet instructions, Deductions and Adjustments Worksheet
Divorced taxpayers, Any event that requires you to change to..., You have been claiming an allowance for your..., You must check the Single box if any of the...
Domestic help,
Employers' rules, Rules Your Employer Must Follow
Estimated tax, Withholding—line 15.
Excess social security and railroad retirement taxes, Excess Social Security or Railroad Retirement Tax Withholding, Excess social security or railroad retirement tax withholding.
Exemption from, Exemption From Withholding
Farmworkers,
Federal income tax collection, Withholding. If you are an employee, your...
Federal payments, Federal Payments, More information.
Fiscal years, Fiscal Years (FY)
Form received after filing, Form Received After Filing
Form W-2, Form W-2
Form W-2c, Form Not Correct
Form W-2G, Form W-2G, Form W-2G.
Form W-4, Determining Amount of Tax Withheld Using Form W-4
Fringe benefits, Taxable Fringe Benefits
Gambling winnings, Form W-2G, Gambling Winnings, Backup withholding on gambling winnings.
Getting right amount of tax withheld, Getting the Right Amount of Tax Withheld, Publication 919
Household workers,
Marital status, Marital Status (Line 3 of Form W-4)
Married taxpayers, Married., Married individuals.
Multiple jobs, Multiple jobs.
Noncitizens, You must check the Single box if any of the..., Employees who are not citizens or residents.
Nonperiodic payments, Nonperiodic Payments
Part-year method, Part-Year Method
Penalties, Penalties
Pensions, Pensions and Annuities
Periodic payments, Periodic Payments
Railroad retirement benefits, Federal Payments
Repaying withheld tax, Repaying withheld tax.
Rollovers, Eligible Rollover Distributions, The payer of a distribution must withhold...
Salaries and wages, Salaries and Wages
Separate returns, Separate Returns
Sick pay, Sick Pay
Single taxpayers, Single.
Social security (FICA) tax, Federal Payments, Social security (FICA) tax.
Tips, Tips
Types of income, This chapter discusses income tax withholding..., Income tax is withheld from the pay of most...
Underpayment penalty, Actual withholding method., Paid through withholding.
Unemployment compensation, Unemployment Compensation
Worksheets:
Form W-4, Completing Form W-4 and Worksheets
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