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Index of Publication 505 - Tax Withholding and Estimated TaxTOC
A
Address change, Change of address.
Age 65 or older:
Aliens:
Nonresident aliens, Aliens
Assistance, See: Tax help
B
Blind persons:
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
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:
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
Divorced taxpayers:
Estimated tax credit, Divorced Taxpayers
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
Estate beneficiaries:
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.
Annualized AGI, Annualized AGI.
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
Fiscal year taxpayers, Fiscal year taxpayers.
Higher income individuals, Higher income taxpayers.
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
No standard deduction, No standard deduction.
Nonresident aliens, Nonresident aliens.
Qualified dividends, Tax on qualified dividends.
Separate returns, Separate Returns
Sick pay, Estimated tax.
When to start payments, When To Start
Who does not have to pay, Who Does Not Have To 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.
F
Farmers:
Joint returns, Joint returns.
Required annual payment, 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:
Joint returns, Joint returns.
Required annual payment, 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,
H
Head of household:
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
Interest income:
Backup withholding, Backup Withholding
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.
J
Joint returns:
Excess withholding on social security and railroad retirement taxes, Joint returns.
Farmers and fishermen, Joint returns.
M
Marital status:
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
Wages and salaries withholding rules compared, Withholding rules.
Publications, See: Tax help
S
Saturday, Sunday, holiday rule, Saturday, Sunday, holiday rule.
Separate returns:
Estimated tax credit, Separate Returns
Withholding tax credit, Separate Returns
Single marital status, Single.
Social security benefits:
Choosing to withhold, Federal Payments
Social security taxes:
FICA tax, withholding obligation, Social security (FICA) tax.
Taxpayer identification numbers (TINs), A social security number (SSN).
Spouse:
Exemption, Spouse.
Personal Allowances Worksheet, Spouse.
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:
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.
Exceptions, Exceptions
Higher income individuals, Higher income taxpayers.
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
Penalty figured for each period, Penalty figured separately for each period.
Penalty thresholds, General Rule
Qualified individuals with small businesses, Farmers and fishermen.
Regular installment method, Example—regular method.
Unemployment compensation, Unemployment Compensation, Form 1099-G.
W
Wages and salaries, Salaries and Wages
Waiver of penalty, Waiver of Penalty
Withholding:
Amount of tax withheld, Form W-4, Determining Amount of Tax Withheld Using Form W-4
Backup withholding, Backup Withholding
Checking amount of, Checking Your Withholding
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.
Domestic help, Household workers.
Estimated tax, Withholding—line 15.
Excess social security and railroad retirement taxes, Excess Social Security or Railroad Retirement Tax 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.
Fringe benefits, Taxable Fringe Benefits
Household workers, Household workers.
Married taxpayers, Married., Married individuals.
Multiple jobs, Multiple jobs.
Nonperiodic payments, Nonperiodic Payments
Part-year method, Part-Year Method
Penalties, Penalties
Periodic payments, Periodic Payments
Railroad retirement benefits, Federal Payments
Repaying withheld tax, Repaying withheld tax.
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
Unemployment compensation, Unemployment Compensation
Worksheet for Form 2210, Part IV, Section B-Figure the 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
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
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