Index of Publication 505 - Tax Withholding and Estimated Tax

A

Additional medicare tax, Additional Medicare Tax. A 0.9% Additional..., Additional Medicare Tax. A 0.9% Additional...

Address change, Change of address.

Adjustments to income:

Estimated tax, Adjustments to income.

Withholding allowances, Adjustments to income (worksheet line 4).

Worksheet instructions, Deductions and Adjustments Worksheet, If line 7 is less than $3,900, enter 0 on...

Age 65 or older:

Exemption from withholding,

AGI, For the purpose of estimating your itemized...

Expected AGI, Expected AGI—Line 1

Aliens:

Nonresident aliens, Aliens

Amended estimated tax worksheet:

Amended - Estimated tax, Worksheet 2-14. Amended Estimated Tax Worksheet

Amended returns, Amended returns., Form Received After Filing

Annualized estimated tax worksheets, Worksheet 2-9. 2013 Annualized Estimated Tax Worksheet, Worksheet 2-9. 2013 Annualized Estimated Tax Worksheet (Continued)

Annualized - Capital gains, Worksheet 2-12. 2013 Annualized Estimated Tax Worksheet—Line 12 Qualified Dividends and Capital Gain Tax Worksheet

Annualized - Foreign Earned Income, Worksheet 2-13. 2013 Annualized Estimated Tax Worksheet—Line 12 Foreign Earned Income Tax Worksheet

Annualized - Phaseout of itemized deductions, Worksheet 2-10. 2013 Annualized Estimated Tax Worksheet—Line 6 Phaseout of Itemized Deductions

Annualized - Qualified dividends, Worksheet 2-12. 2013 Annualized Estimated Tax Worksheet—Line 12 Qualified Dividends and Capital Gain Tax Worksheet

Annualized - Reduction of exemption amount, Worksheet 2-11. 2013 Annualized Estimated Tax Worksheet—Line 10 Reduction of Exemption Amount

Annualized income installment method, Annualized Income Installment Method

Capital gains worksheet, underpayment penalty, Worksheet 4-1. 2012 Form 2210, Schedule AI—Line 12 Qualified Dividends and Capital Gain Tax Worksheet

Form 2210, Schedule AI, Annualized Income Installment Method (Schedule AI)

Qualified dividends worksheet, underpayment penalty, Worksheet 4-1. 2012 Form 2210, Schedule AI—Line 12 Qualified Dividends and Capital Gain Tax Worksheet

Underpayment penalty, (Schedule AI), Annualized Income Installment Method (Schedule AI)

Annuities, Pensions and Annuities

Assistance, See: Tax help

B

Backup withholding, Backup Withholding, There are civil and criminal penalties for...

Credit against income tax, Backup withholding.

Blind persons:

Exemption from withholding,

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 and capital gains.

Casualty and theft losses, Fully deductible miscellaneous itemized deductions,..., Casualty and theft losses from income-producing...

Waiver of penalty, Waiver of Penalty

Change of address, Change of address.

Change of name, Name changed.

Charitable contributions, Casualty and theft losses that are more than...

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).

Claim of right, Unrecovered investments in an annuity contract...

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:

2012 withholding and estimated taxes, Credit for Withholding and Estimated Tax for 2012

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—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 income installment method, Annualized Income Installment Method

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—Line 1

Expected taxable income, Expected Taxable Income— Lines 2–5

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.

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

Instructions for Worksheet 2-9, annualized estimated tax, Instructions for the 2013 Annualized Estimated Tax Worksheet (Worksheet 2-9)

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

Railroad retirement benefits,

Regular installment method, Regular Installment Method

Required annual payment, Required Annual Payment— Line 14c

Self-employment income, Self-employment income.,

Separate returns, Separate Returns

Sick pay, Estimated tax.

Social security 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 for 2012, Underpayment penalty.

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, Worksheets for Chapter 2, Worksheet 2-14. Amended Estimated Tax Worksheet

2013 annualized estimated tax worksheet, Worksheet 2-9. 2013 Annualized Estimated Tax Worksheet

Capital gains, tax on, Tax on net capital gain.

Foreign earned income, Worksheet 2-8. 2013 Estimated Tax Worksheet—Line 6 Foreign Earned Income Tax Worksheet

Form 1040-ES, Worksheet 2-1. 2013 ES Worksheet from the Instructions for 2013 Form 1040-ES

Phaseout of itemized deductions, Worksheet 2-5. 2013 Estimated Tax Worksheet—Line 2 Phaseout of Itemized Deductions

Railroad retirement benefits, Worksheet 2-2. 2013 Estimated Tax Worksheet—Line 1 Estimated Taxable Social Security and Railroad Retirement Benefits

Reduction of exemption amount, Worksheet 2-6. 2013 Estimated Tax Worksheet—Line 4 Reduction of Exemption Amount

Self-employment tax, Worksheet 2-3. 2013 Estimated Tax Worksheet—Lines 1 and 11 Estimated Self-Employment Tax and Deduction Worksheet

Social security benefits, Worksheet 2-2. 2013 Estimated Tax Worksheet—Line 1 Estimated Taxable Social Security and Railroad Retirement Benefits

Standard deduction, Worksheet 2-4. 2013 Estimated Tax Worksheet—Line 2 Standard Deduction 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

Exemption from withholding, Exemption From Withholding

Age 65 or older,

Blind persons,

Claiming, Claiming exemption from withholding.

Good for only one year, An exemption is good for only 1 year.

Itemized deductions, Itemizing deductions or claiming exemptions or credits.

Students, Students.

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)

Expenses, Federal estate tax on income in respect of...

Allowances, Expense allowances.

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, How To Pay Estimated Tax, (Introduction)

Form 1040-ES (NR), Aliens

Form 1040X, Form Received After Filing

Form 1041-ES, Estates and trusts must use Form 1041-ES,...

Form 1099 series, The 1099 Series, Backup Withholding

Form 2210, Form 2210., Figuring Your Required Annual Payment (Part I)

Form 2210-F, Form 2210-F.

Form 8822, Your social security number (and spouse's...

Form W-2, Form W-2

Form W-2c, Form Not Correct

Form W-2G, Form W-2G, Form W-2G.

Form W-4 worksheets:

Completing of, Completing Form W-4 and Worksheets

Deductions and adjustments worksheet, Deductions and Adjustments Worksheet

IRS withholding calculator, IRS Withholding Calculator.

Number of allowances claimed, You can claim an additional withholding allowance...

Two-Earners/Multiple Jobs Worksheet, Two-Earners/Multiple Jobs Worksheet

Withholding allowances, Completing Form W-4 and Worksheets, Form W-4 worksheets.

Form W-4, Employee's Allowance Withholding Certificate, Determining Amount of Tax Withheld Using Form W-4

Form W-4P, Withholding from periodic payments of a pension...

Form W-4S, Form W-4S.

Form W-4V, Unemployment Compensation

Form W-7, An IRS individual taxpayer identification...

Form W-9, Withholding rules.

Fraud:

Form W-4 statements, Penalties

Free tax services, How To Get Tax Help, ,

Fringe benefits, Taxable Fringe Benefits, For information on fringe benefits, see Fringe...

G

Gambling:

Form W-2G, Form W-2G

Losses, Gambling losses can be deducted on Schedule..., Casualty and theft losses from income-producing...

Winnings, Form W-2G

Gross income, Gross income.

Farming, Gross income from farming.

Fishing, Gross income from fishing.

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