taxmap/instr/i1040gi-013.htm#TXMP3750d93btaxmap/instr/i1040gi-013.htm#TXMP4e805720taxmap/instr/i1040gi-013.htm#TXMP3c4cd63fEnter the total of any taxes from Form 4137 and Form 8919. Check the appropriate box(es).
taxmap/instr/i1040gi-013.htm#TXMP66899eadIf you received tips of $20 or more in any month and you did not report the full amount to your employer, you must pay the social security and Medicare or railroad retirement (RRTA) tax on the unreported tips. You must also pay this tax if your Form(s) W-2 shows allocated tips that you are including in your income on Form 1040, line 7.
To figure the social security and Medicare tax, use Form 4137. If you owe RRTA tax, contact your employer. Your employer will figure and collect the RRTA tax.
 | You may be charged a penalty equal to 50% of the social security and Medicare tax due on tips you received but did not report to your employer. |
taxmap/instr/i1040gi-013.htm#TXMP0e1a8d08If you are an employee who received wages from an employer who did not withhold social security and Medicare tax from your wages, use Form 8919 to figure your share of the unreported tax. Include on line 57 the amount from line 13 of Form 8919. Include the amount from line 6 of Form 8919 on Form 1040, line 7.
taxmap/instr/i1040gi-013.htm#TXMP7da5ecedtaxmap/instr/i1040gi-013.htm#TXMP7f33b1ed | You may not owe this tax if the distribution was made or repaid because of the storms, tornadoes, or flooding in a Midwestern disaster area. For details, see Pub. 4492-B. |
If any of the following apply, see
Form 5329 and its instructions to find out if you owe this tax and if you must file
Form 5329.
- You received an early distribution from (a) an IRA or other qualified retirement plan, (b) an annuity, or (c) a modified endowment contract entered into after June 20, 1988, and the total distribution was not rolled over in a qualified rollover contribution.
- Excess contributions were made to your IRAs, Coverdell education savings ac counts (ESAs), Archer MSAs, or health savings accounts (HSAs).
- You received taxable distributions from Coverdell ESAs or qualified tuition programs.
If only item (1) applies and distribution code 1 is correctly shown in box 7 of Form 1099-R, you do not have to file Form 5329. Instead, multiply the taxable amount of the distribution by 10% (.10) and enter the result on line 58. The taxable amount of the distribution is the part of the distribution you reported on Form 1040, line 15b or line 16b, or on Form 4972. Also, enter No
under the heading Other Taxes
to the left of line 58 to indicate that you do not have to file Form 5329. But if distribution code 1 is incorrectly shown in box 7 of Form 1099-R or you qualify for an exception for qualified medical expenses, qualified higher education expenses, qualified first-time homebuyer distributions, or a qualified reservist distribution, you must file Form 5329.
taxmap/instr/i1040gi-013.htm#TXMP67f37eaetaxmap/instr/i1040gi-013.htm#TXMP7cb63f08Enter the total of any advance earned income credit (AEIC) payments you received and household employment taxes from Schedule H. Check the appropriate box(es).
taxmap/instr/i1040gi-013.htm#TXMP7524c95bEnter the amount of AEIC payments you received. These payments are shown in box 9 of Form(s) W-2.
taxmap/instr/i1040gi-013.htm#TXMP43a4c111 If any of the following apply, see Schedule H and its instructions to find out if you owe these taxes.
- You paid any one household employee (defined below) cash wages of $1,700 or more in 2009. Cash wages include wages paid by check, money order, etc. But do not count amounts paid to an employee who was under age 18 at any time in 2009 and was a student.
- You withheld federal income tax during 2009 at the request of any household employee.
- You paid total cash wages of $1,000 or more in any calendar quarter of 2008 or 2009 to household employees.
Any person who does household work is a household employee if you can control what will be done and how it will be done. Household work includes work done in or around your home by babysitters, nannies, health aides, maids, yard workers, and similar domestic workers.
taxmap/instr/i1040gi-013.htm#TXMP1103ab80taxmap/instr/i1040gi-013.htm#TXMP3f5f6418Include in the total on line 60 any of the following taxes. To find out if you owe the tax, see the form or publication indicated. On the dotted line next to line 60, enter the amount of the tax and identify it as indicated.
- Additional tax on health savings account (HSA) distributions (see Form 8889, Part II). Identify as
HSA.
- Additional tax on an HSA because you did not remain an eligible individual during the testing period (see Form 8889, Part III). Identify as
HDHP.
- Additional tax on Archer MSA distributions (see Form 8853). Identify as
MSA.
- Additional tax on Medicare Advantage MSA distributions (see Form 8853). Identify as
Med MSA.
- Recapture of the following credits.
- Investment credit (see Form 4255). Identify as
ICR.
- First-time homebuyer credit (see Form 5405). Identify as
FTHCR.
- Low-income housing credit (see Form 8611). Identify as
LIHCR.
- Qualified electric vehicle credit (see Form 8834). Identify as
QEVCR.
- Indian employment credit (see Form 8845). Identify as
IECR.
- New markets credit (see Form 8874). Identify as
NMCR.
- Credit for employer-provided child care facilities (see Form 8882). Identify as
ECCFR.
- Alternative motor vehicle credit (see Form 8910). Identify as
AMVCR.
- Alternative fuel vehicle refueling property credit (see Form 8911). Identify as
ARPCR.
- Recapture of federal mortgage subsidy. If you sold your home in 2009 and it was financed (in whole or in part) from the proceeds of any tax-exempt qualified mortgage bond or you claimed the mortgage interest credit, see Form 8828. Identify as
FMSR.
- Recapture of COBRA premium assistance. If you received premium assistance under COBRA continuation coverage that covered you, your spouse, or any of your dependents, and your modified adjusted gross income is more than $125,000 ($250,000 if married filing jointly), see Pub. 502. Identify as
COBRA.
- Section 72(m)(5) excess benefits tax (see Pub. 560). Identify as "Sec. 72(m)(5)."
- Uncollected social security and Medicare or RRTA tax on tips or group-term life insurance. This tax should be shown in box 12 of Form W-2 with codes A and B or M and N. Identify as
UT.
- Golden parachute payments. If you received an excess parachute payment (EPP), you must pay a 20% tax on it. This tax should be shown in box 12 of Form W-2 with code K. If you received a Form 1099-MISC, the tax is 20% of the EPP shown in box 13. Identify as
EPP.
- Tax on accumulation distribution of trusts (see Form 4970). Identify as
ADT.
- Excise tax on insider stock compensation from an expatriated corporation. You may owe a 15% excise tax on the value of nonstatutory stock options and certain other stock-based compensation held by you or a member of your family from an expatriated corporation or its expanded affiliated group in which you were an officer, director, or more-than-10% owner. See section 4985. Identify as
ISC.
- Additional tax on income you received from a nonqualified deferred compensation plan that fails to meet certain requirements. This income should be shown in box 12 of Form W-2 with code Z, or in box 15b of Form 1099-MISC. The tax is 20% of the amount required to be included in income plus an interest amount determined under section 409A(a)(1)(B)(ii). See section 409A(a)(1)(B) for details. Identify as
NQDC.
- Interest on the tax due on installment income from the sale of certain residential lots and timeshares. Identify as
453(l)(3).
- Interest on the deferred tax on gain from certain installment sales with a sales price over $150,000. Identify as
453A(c).
- Additional tax on recapture of a charitable contribution deduction relating to a fractional interest in tangible personal property. See Pub. 526. Identify as
FITPP.
- Look-back interest under section 167(g) or 460(b). See Form 8697 or 8866. Identify as
From Form 8697
or From Form 8866.
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