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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...
Aliens:
Nonresident aliens, Aliens
Assistance, See: Tax help
B
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.
Child and dependent care credit:
Personal Allowances Worksheet (Form W-4), Child and dependent care credit (worksheet line F).
Child tax credit:
Personal Allowances Worksheet (Form W-4), Child tax credit (worksheet line G).
Commodity credit corporation loans, Federal Payments
Community property states, Community property states.
Compensation:
Independent contractors, backup withholding, Backup Withholding
Supplemental wages, Supplemental Wages
Tips, Tips
Wages and salaries, Salaries and Wages
Crediting of overpayment, Credit an Overpayment
Credits:
2011 withholding and estimated taxes, Credit for Withholding and Estimated Tax for 2011
Annualized taxes and credits, Annualized taxes and credits.
Deductions and Adjustments Worksheet (Form W-4), Tax credits (worksheet line 5).
Estimated tax against income tax, Estimated Tax
Excess withholding on social security or railroad retirement taxes, Excess Social Security or Railroad Retirement Tax Withholding
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
Deductions:
Home mortgage interest, Investment interest up to net investment...
Worksheet instructions, Deductions and Adjustments Worksheet
Dependents:
Exemptions, Dependents.
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
Underreported, Underreported interest or dividends.
Divorced taxpayers:
Estimated tax credit, Divorced Taxpayers
Form W-4, You must check the Single box if any of the...
Domestic help:
Definition, Household workers.
Withholding, Household workers.
E
Earned income credit (EIC), Earned income credit (EIC).
Eligible rollover distributions, Eligible Rollover Distributions
Employee business expenses:
Accountable plans, Accountable plan.
Nonaccountable plans, Nonaccountable plan.
Reimbursements, Expense allowances.
Employer Identification Numbers (EINs), An employer identification number (EIN).
Employers:
Excess withholding on social security and railroad retirement taxes, Two or more employers., Employer's error.
Repaying withheld tax, Repaying withheld tax.
Tips, Tips
Withholding rules, Rules Your Employer Must Follow
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 2-6, Worksheet 2-6 2012 Annualized Estimated Tax Worksheet
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
Crediting of overpayment, Credit an Overpayment
Divorced taxpayers, Divorced Taxpayers
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
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 2-6, annualized estimated tax, Instructions for the 2012 Annualized Estimated Tax Worksheet (Worksheet 2-6)
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, 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.
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 2011
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:
Amended estimated tax (Worksheet 2-9), Worksheet 2-9. Amended Estimated Tax Worksheet
Excess social security or railroad retirement tax withholding, Excess Social Security or Railroad Retirement Tax Withholding, To claim a refund of tier 2 tax, use Form...
Nonrailroad employees worksheet, Worksheet for Nonrailroad Employees
Railroad employees worksheets, Worksheets for Railroad Employees
Exemptions, Line 10.
Dependents, Dependents.
Expected taxable income, Exemptions—line 4.
Personal Allowances Worksheet, Exemptions (worksheet lines A, C, and D).
Self, Self.
Spouse, Spouse.
Withholding allowances, Withholding Allowances (Line 5 of Form W-4)
F
Farmers:
Estimated tax, Special Rules, 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, Farmworkers.
Figures:
Tables and figures, See: Tables and figures
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
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, Employee's Allowance Withholding Certificate, Determining Amount of Tax Withheld Using Form W-4
Form W-4S, Form W-4S.
Fraud:
Form W-4 statements, Penalties
Free tax services, How To Get Tax Help,
G
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, See: Tax help
Higher income individuals:
Required annual payment, Higher income taxpayers.
Underpayment penalty, Higher income taxpayers.
Household workers, 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.
IRS withholding calculator, IRS Withholding Calculator.
Itemized deductions:
Deductions and Adjustments Worksheet, Itemized deductions (worksheet line 1).
Estimated tax, expected taxable income, Itemized deductions—line 2.
Exemption from withholding, Itemizing deductions or claiming exemptions or credits.
Gambling losses, Gambling losses can be deducted on Schedule..., Casualty and theft losses from income-producing...
J
Joint returns:
Excess withholding on social security and railroad retirement taxes, Joint returns.
Farmers and fishermen, Joint returns.
Underpayment penalty, 2010 separate returns and 2011 joint return.
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, Joint returns.
Estimated tax, Married Taxpayers
Marital status, Married.
Withholding allowances, Married individuals.
See also: Joint returns
Medical and dental expenses, State and local income or property taxes.
Missing children, photographs of, Generally, each employer for whom you work...
More information, See: Tax help
Multiple jobs:
Excess social security and railroad retirement withholding, Excess Social Security or Railroad Retirement Tax Withholding
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 2011
Waiver of underpayment penalty, Waiver of Penalty
Willfully false or fraudulent Form W-4, Penalties
Withholding allowances, Penalties
Pensions, Pensions and Annuities
New job, Employee also receiving pension income.
Rollovers, Eligible Rollover Distributions
Wages and salaries withholding rules compared, Withholding rules.
Publications, See: Tax help
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
Saturday, Sunday, holiday rule, Saturday, Sunday, holiday rule.
Separate returns:
Estimated tax credit, Separate Returns
Underpayment penalty, 2010 joint return and 2011 separate returns.
Withholding tax credit, Separate Returns
Single marital status, Single.
Social security benefits:
Choosing to withhold, Federal Payments
Estimated tax, Social security and railroad retirement benefits....
Social security taxes:
Excess withholding, Excess Social Security or Railroad Retirement Tax Withholding
Worksheet 3-1, Worksheet for Nonrailroad Employees
FICA tax, withholding obligation, Social security (FICA) tax.
Taxpayer identification numbers (TINs), A social security number (SSN).
Spouse:
Exemption, Spouse.
Marital status, Marital Status (Line 3 of Form W-4)
Personal Allowances Worksheet, Spouse.
See also: Married taxpayers
State and local income taxes and property taxes, Deductible home mortgage interest.
State or local deferred compensation plan payments, Payments from a state or local deferred compensation...
Students, Students.
T
Tables and figures:
Annualized income installment method, underpayment penalty (Figure 4-C), Figure 4-C. Annualized Installment Method--Illustrated (Laura Maple). Filled-in examples for Laura Maple.
Credits for Form W-4 deductions and adjustments worksheet (Table 1-2), Table 1-3. Deductions and Adjustments Worksheet...
Do you have to pay estimated tax? (Figure 2-A),
Exemption from withholding on Form W-4 (Figure 1-B),
Form W-4, illustrated example (Figure 1-A), Figure 1-A. Illustrated Example--Form W-4 (John and Joyce Green)
Railroad retirement, maximum withholding (Table 3-2), Table 3-2. Maximum Social Security and RRTA Withholding for 2011
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 underpayment penalty (Figure 4-B), Figure 4-B. Regular Installment Method--Illustrated (Ben and Sally Brown). Filled-in examples for Ben and Sally Brown
Social security, maximum withholding (Table 3-2), Table 3-2. Maximum Social Security and RRTA Withholding for 2011
Worksheets, where to find (Table 2-2), Worksheets for Chapter 2
Tax help,
Tax Rate Schedules, 2012 Tax Rate Schedules
Taxpayer Advocate, Taxpayer Advocate Service.
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, Worksheet for Form 2210, Part IV, Section B—Figuring Your Penalty, Underpayment Penalty for 2011
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), Worksheet 4-1. 2011 Form 2210, Schedule AI—Line 12 Qualified Dividends and Capital Gain Tax Worksheet
Exceptions, Exceptions
Farmers and fishermen, Farmers and fishermen., Farmers and Fishermen, Farmers and fishermen.
Figuring, Regular Method for Figuring the Penalty (Part IV), IRS can figure the penalty for you., Short Method for Figuring the Penalty (Part III)
Higher income individuals, Higher income taxpayers.
Joint returns, 2010 separate returns and 2011 joint return.
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 separately for each period.
Penalty thresholds, General Rule
Qualified dividends (Worksheet 4-1), Worksheet 4-1. 2011 Form 2210, Schedule AI—Line 12 Qualified Dividends and Capital Gain Tax Worksheet
Qualified individuals with small businesses, Farmers and fishermen.
Regular installment method, Example—regular method.
Required annual payment, Figuring Your Required Annual Payment (Part I)
Schedule AI, Annualized Income Installment Method (Schedule AI)
Separate returns, 2010 joint return and 2011 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
Withholding:
Allowances, 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
Backup withholding, Backup Withholding
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, Deductions and Adjustments Worksheet.
Divorced taxpayers, You must check the Single box if any of the...
Domestic help, Household workers.
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
Exemption from, Exemption From Withholding
Farmworkers, Farmworkers.
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, IRS Withholding Calculator.
Household workers, 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
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
Worksheet for Form 2210, Part IV, Section B-Figure the Penalty:
Penalty Worksheet, Worksheet for Form 2210, Part IV, Section B—Figuring Your Penalty
Worksheets (blank):
Age 65 or older or blind exemption from withholding (Worksheet 1-1 & 1-2), Worksheet 1-1.Exemption From Withholding for Persons Age 65 or Older or Blind
Amended estimated tax (Worksheet 2-9), Worksheet 2-9. Amended Estimated Tax Worksheet
Capital gains tax worksheet:
Worksheet 2-7 (annualized), Worksheet 2-7. 2012 Annualized Estimated Tax Worksheet—Line 12 Qualified Dividends and Capital Gain Tax Worksheet
Worksheet 4-1, Worksheet 4-1. 2011 Form 2210, Schedule AI—Line 12 Qualified Dividends and Capital Gain Tax Worksheet
Dependents (age 65 or older or blind) exemption from withholding (Worksheet 1-2), Worksheet 1-2 Exemption From Withholding for Dependents Age 65 or Older or Blind
Foreign earned income or housing tax worksheet:
Worksheet 2-5, Worksheet 2-5. 2012 Estimated Tax Worksheet—Line 6 Foreign Earned Income Tax Worksheet
Worksheet 2-8 (annualized), Worksheet 2-8. 2012 Annualized Estimated Tax Worksheet—Line 12 Foreign Earned Income Tax Worksheet
Qualified dividends:
Worksheet 2-7 (annualized), Worksheet 2-7. 2012 Annualized Estimated Tax Worksheet—Line 12 Qualified Dividends and Capital Gain Tax Worksheet
Worksheet 4-1, Worksheet 4-1. 2011 Form 2210, Schedule AI—Line 12 Qualified Dividends and Capital Gain Tax Worksheet
Railroad retirement benefits (Worksheet 2-1), Worksheet 2-1. 2012 Estimated Tax Worksheet—Line 1 Estimated Taxable Social Security and Railroad Retirement Benefits
Social security benefits (Worksheet 2-1), Worksheet 2-1. 2012 Estimated Tax Worksheet—Line 1 Estimated Taxable Social Security and Railroad Retirement Benefits
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