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IRS.gov Website
Instructions for Form 1040
taxmap/instr/i1040gi-012.htm#en_us_publink24811vd0e12505

Other Taxes(p47)

For Use in Tax Year 2013
rule
taxmap/instr/i1040gi-012.htm#en_us_publink24811vd0e12515

Line 57(p47)

For Use in Tax Year 2013
rule
taxmap/instr/i1040gi-012.htm#en_us_publink24811vd0e12520

Unreported Social Security and Medicare Tax from Forms 4137 and 8919(p47)

For Use in Tax Year 2013
rule
Enter the total of any taxes from Form 4137 and Form 8919. Check the appropriate box(es).
taxmap/instr/i1040gi-012.htm#en_us_publink24811vd0e12533
Form 4137.(p47)
For Use in Tax Year 2013
rule
If 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.
Do not include the value of any noncash tips, such as tickets or passes. You do not pay social security and Medicare taxes or RRTA tax on these noncash tips.
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.
caution
You may be charged a penalty equal to 50% of the social security and Medicare or RRTA tax due on tips you received but did not report to your employer.
taxmap/instr/i1040gi-012.htm#en_us_publink24811vd0e12554
Form 8919.(p47)
For Use in Tax Year 2013
rule
If 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-012.htm#en_us_publink24811vd0e12564

Line 58(p48)

For Use in Tax Year 2013
rule
taxmap/instr/i1040gi-012.htm#en_us_publink24811vd0e12600

Additional Tax on IRAs, Other Qualified Retirement Plans, etc.(p48)

For Use in Tax Year 2013
rule
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.
  1. 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.
  2. Excess contributions were made to your IRAs, Coverdell education savings accounts (ESAs), Archer MSAs, or health savings accounts (HSAs).
  3. You received taxable distributions from Coverdell ESAs or qualified tuition programs.
  4. You were born before July 1, 1942, and did not take the minimum required distribution from your IRA or other qualified retirement plan.
taxmap/instr/i1040gi-012.htm#en_us_publink24811vd0e12645
Exception.(p48)
For Use in Tax Year 2013
rule
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 you must file Form 5329 if distribution code 1 is incorrectly shown in box 7 of Form 1099-R or you qualify for an exception, such as the exceptions for qualified medical expenses, qualified higher education expenses, qualified first-time homebuyer distributions, or a qualified reservist distribution.
taxmap/instr/i1040gi-012.htm#en_us_publink24811vd0e12663

Line 59a(p48)

For Use in Tax Year 2013
rule
taxmap/instr/i1040gi-012.htm#en_us_publink24811vd0e12668

Household Employment Taxes(p48)

For Use in Tax Year 2013
rule
Enter the household employment taxes you owe for having a household employee. If any of the following apply, see Schedule H and its instructions to find out if you owe these taxes.
  1. You paid any one household employee (defined below) cash wages of $1,800 or more in 2013. 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 2013 and was a student.
  2. You withheld federal income tax during 2013 at the request of any household employee.
  3. You paid total cash wages of $1,000 or more in any calendar quarter of 2012 or 2013 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, housekeepers, yard workers, and similar domestic workers.
taxmap/instr/i1040gi-012.htm#en_us_publink24811vd0e12701

Line 59b(p48)

For Use in Tax Year 2013
rule
taxmap/instr/i1040gi-012.htm#en_us_publink24811vd0e12706

First-time Homebuyer Credit Repayment(p48)

For Use in Tax Year 2013
rule
Enter the first-time homebuyer credit you have to repay if you:
If you bought the home in 2008 and owned and used it as your main home for all of 2013, you can enter your 2013 repayment on this line without attaching Form 5405.
See the Form 5405 instructions for details and for exceptions to the repayment rule. Also see the Form 5405 instructions if the home you bought was destroyed, condemned, or sold under threat of condemnation and you did not buy a new home within 2 years.
taxmap/instr/i1040gi-012.htm#en_us_publink24811vd0e12743

Line 60(p48)

For Use in Tax Year 2013
rule
taxmap/instr/i1040gi-012.htm#en_us_publink24811vd0e12748

Other Taxes(p48)

For Use in Tax Year 2013
rule
Use line 60 to report any taxes not reported elsewhere on your return or other schedules. To find out if you owe the tax, see the form or publication indicated. Enter on line 60 the total of all of the following taxes you owe.
taxmap/instr/i1040gi-012.htm#en_us_publink10002982
Additional Medicare Tax.(p48)
For Use in Tax Year 2013
rule
See Form 8959 and its instructions if the total of your 2013 wages and self-employment income was more than:Also see Form 8959 if you had railroad retirement (RRTA) compensation that was more than the amount just listed that applies to you.
If you are married filing jointly and either you or your spouse had wages or RRTA compensation of more than $200,000, your employer may have withheld Additional Medicare Tax even if you do not owe the tax. In that case, you may be able to get a refund of the tax withheld. See the Instructions for Form 8959 to find out how to report the withheld tax on Form 8959 and Form 1040.
Check box a if you owe the tax.
taxmap/instr/i1040gi-012.htm#en_us_publink10002983
Net Investment Income Tax.(p48)
For Use in Tax Year 2013
rule
See Form 8960 and its instructions if the amount on Form 1040, line 38, is more than:If you file Form 2555 or 2555-EZ, see Form 8960 and its instructions if the amount on Form 1040, line 38, is more than:
Check box b if you owe the tax.
taxmap/instr/i1040gi-012.htm#en_us_publink10002984
Other taxes.(p48)
For Use in Tax Year 2013
rule
For the following taxes, check box c and, in the space next to that box, enter the amount of the tax and the code that identifies it. If you need more room, attach a statement listing the amount of each tax and the code.
  1. Additional tax on health savings account (HSA) distributions (see Form 8889, Part II). Identify as HSA.
  2. 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.
  3. Additional tax on Archer MSA distributions (see Form 8853). Identify as MSA.
  4. Additional tax on Medicare Advantage MSA distributions (see Form 8853). Identify as Med MSA.
  5. Recapture of the following credits.
    1. Investment credit (see Form 4255). Identify as ICR.
    2. Low-income housing credit (see Form 8611). Identify as LIHCR.
    3. Indian employment credit (see Form 8845). Identify as IECR.
    4. New markets credit (see Form 8874). Identify as NMCR.
    5. Credit for employer-provided child care facilities (see Form 8882). Identify as ECCFR.
    6. Alternative motor vehicle credit (see Form 8910). Identify as AMVCR.
    7. Alternative fuel vehicle refueling property credit (see Form 8911). Identify as ARPCR.
    8. Qualified plug-in electric drive motor vehicle credit (see Form 8936). Identify as 8936R.
  6. Recapture of federal mortgage subsidy. If you sold your home in 2013 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.
  7. 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.
  8. Section 72(m)(5) excess benefits tax (see Pub. 560). Identify as Sec. 72(m)(5).
  9. 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.
  10. 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.
  11. Tax on accumulation distribution of trusts (see Form 4970). Identify as ADT.
  12. Excise tax on insider stock compensation from an expatriated corporation. See section 4985. Identify as ISC.
  13. Interest on the tax due on installment income from the sale of certain residential lots and timeshares. Identify as 453(l)(3).
  14. Interest on the deferred tax on gain from certain installment sales with a sales price over $150,000. Identify as 453A(c).
  15. Additional tax on recapture of a charitable contribution deduction relating to a fractional interest in tangible personal property. See Pub. 526. Identify as FITPP.
  16. Look-back interest under section 167(g) or 460(b). See Form 8697 or 8866. Identify as 8697 or 8866.
  17. Any negative amount on Form 8885, line 5, because of advance payments of the health coverage tax credit you received for months you were not eligible. Enter this additional tax as a positive amount. Identify as HCTC.
  18. Additional tax on income you received from a nonqualified deferred compensation plan that fails to meet the requirements of section 409A. 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.
  19. Additional tax on compensation you received from a nonqualified deferred compensation plan described in section 457A if the compensation would have been includible in your income in an earlier year except that the amount was not determinable until 2013. The tax is 20% of the amount required to be included in income plus an interest amount determined under section 457A(c)(2). See section 457A for details. Identify as 457A.
  20. Tax on noneffectively connected income for any part of the year you were a nonresident alien (see the Instructions for Form 1040NR). Identify as 1040NR.
  21. Any interest amount from Form 8621, line 16f, relating to distributions from, and dispositions of, stock of a section 1291 fund. Identify as 1291.