Publication 505 (01/2011), Tax Withholding and Estimated Tax

A

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, Net deductions and adjustments (worksheet line 8).

Age 65 or older:

Exemption from withholding, Students.

AGI :

Expected AGI, Expected AGI—Line 1

AGI:, AGI.

Annualized AGI, Annualized AGI.
Expected AGI, Expected AGI.

Aliens

Nonresident aliens, Aliens

Amended returns, Form Received After Filing, Amended returns.

Annualized estimated tax worksheets

Foreign earned income or housing,

Annualized estimated tax worksheets:

Capital gains,
Qualified dividends,

Annualized income installment method, Annualized Income Installment Method

Estimated tax, illustrated example, Example 2—Annualized Income Installment Method

Annualized income installment method:

Blank worksheet, estimated tax,
Capital gains worksheet, underpayment penalty,
Form 2210, Schedule AI, Annualized Income Installment Method (Schedule AI)
Qualified dividends worksheet, underpayment penalty,
Underpayment penalty, (Schedule AI), Annualized Income Installment Method (Schedule AI)

Annuities, Pensions and Annuities

Assistance (see Tax help)

B

Backup withholding, Backup Withholding, Penalties.

Backup withholding:

Credit against income tax, Backup withholding.

Blind persons:

Exemption from withholding, Students.

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.

Casualty and theft losses, Itemized deductions (worksheet line 1).

Waiver of penalty, Waiver of Penalty

Change of address, Change of address.

Change of name, Name changed.

Charitable contributions, Itemized deductions (worksheet line 1).

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, Itemized deductions (worksheet line 1).

Commodity credit corporation loans, Federal Payments

Community property states, Community property states.

Compensation, Salaries and Wages

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:

2010 withholding and estimated taxes, Credit for Withholding and Estimated Tax for 2010
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—Lines 6–13c, Expected taxes and credits.
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, Itemized deductions (worksheet line 1).
Worksheet instructions, Deductions and Adjustments Worksheet

Dependents:

Exemptions, Dependents.

Disabled persons:

Impairment-related work expenses, Itemized deductions (worksheet line 1).

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, Single.

Domestic help:, Household workers.

Definition, Household workers.
Withholding, Household workers.

E

Earned income credit (EIC), What's New for 2011

Eligible rollover distributions, Eligible Rollover Distributions

Employee business expenses:

Accountable plans, Accountable plan.
Nonaccountable plans, Nonaccountable plan.
Reimbursements, Expense allowances.

Employer Identification Numbers (EINs), Taxpayer identification number.

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, Itemized deductions (worksheet line 1).

Estates:

Estimated tax, Estates and Trusts

Estimated tax worksheets, Worksheets for Chapter 2

Estimated tax worksheets:,

2010 annualized estimated tax worksheet,
Amended estimated tax, illustrated, Regular Installment Method
Annualized estimated tax worksheet,
Capital gains,
Capital gains, tax on, Tax on net capital gain.
Estimated tax worksheet,
Foreign earned income or housing, ,
Qualified dividends,
Railroad retirement benefits,
Self-employment tax,
Social security benefits,
Standard deduction,

Estimated tax:

Adjustments to income, Adjustments to income.

Aliens, Aliens, Nonresident aliens.

Amended tax, Regular Installment Method

Annualized AGI, Annualized AGI.

Annualized income installment method, Annualized Income Installment Method, Example 2—Annualized Income Installment Method

Annualized income installment method:

Blank Worksheet 2-6,

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—Line 1, Expected AGI.

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

Expected taxes and credits, Expected Taxes and Credits—Lines 6–13c, Expected taxes and credits.

Farmers and fishermen, Farmers and Fishermen, Farmers and fishermen., Farmers and Fishermen

Fiscal year taxpayers, Fiscal year taxpayers.

Form 1040-ES, How To Figure Estimated Tax

Higher income individuals, Higher income taxpayers.

How to figure, How To Figure Estimated Tax, How To Figure Each Payment

How to pay, How To Pay Estimated Tax

Illustrated examples, Illustrated Examples

Instructions for Worksheet 2-6, annualized estimated tax, Instructions for the 2011 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, Expected AGI—Line 1

Regular installment method, Regular Installment Method, Example 1—Regular Installment Method

Required annual payment, Required Annual Payment— Line 14c, Estimated tax.

Required estimated tax payment, Required estimated tax payment., Required estimated tax payment.

Self-employment income, Expected AGI—Line 1, Self-employment income.

Separate returns, Separate Returns

Sick pay, Estimated tax.

Social security benefits, Expected AGI—Line 1

Standard deduction, Standard deduction—line 2., Line 7.

Total estimated tax payments, Total Estimated Tax Payments Needed—Line 16a

Types of taxes included, Introduction

Underpayment penalty, Underpayment penalty., Underpayment Penalty for 2010

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),

Excess social security or railroad retirement tax withholding, Excess Social Security or Railroad Retirement Tax Withholding, How to claim refund of excess tier 2 RRTA.

Excess social security or railroad retirement tax withholding:

Nonrailroad employees worksheet, Worksheet for Nonrailroad Employees
Railroad employees worksheets, Worksheets for Railroad Employees

Exemption from withholding, Exemption From Withholding

Exemption from withholding:

Age 65 or older, Students.
Blind persons, Students.
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:, Itemized deductions (worksheet line 1).

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.

Foreign earned income or housing,

Form 1040-ES, Introduction, How To Figure Estimated Tax, How To Pay Estimated Tax

Form 1040-ES (NR), Aliens

Form 1040X, Form Received After Filing

Form 1041-ES, Estates and Trusts

Form 1099 series, Backup Withholding, The 1099 Series

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

Form 2210-F, Form 2210-F.

Form 8822, Change of address.

Form W-2, Form W-2

Form W-2c, Form Not Correct

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

Form W-4

Illustrated example, Illustrated Example—Form W-4,

Form W-4 worksheets, Completing Form W-4 and Worksheets

Form W-4 worksheets:

Completing of, Completing Form W-4 and Worksheets
Deductions and adjustments worksheet, Deductions and Adjustments Worksheet
Illustrated example, Illustrated Example—Form W-4
IRS withholding calculator, IRS Withholding Calculator.
Number of allowances claimed, Only one job (worksheet line B)., Illustrated Example—Form W-4
Personal Allowances Worksheet, Personal Allowances Worksheet, Personal Allowances Worksheet.
Two-Earners/Multiple Jobs Worksheet, 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, Periodic Payments

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

Form W-4V, Unemployment Compensation

Form W-7, Taxpayer identification number.

Form W-9, Withholding rules.

Fraud:

Form W-4 statements, Penalties

Free tax services, How To Get Tax Help

Fringe benefits, Taxable Fringe Benefits, More information.

G

Gambling:

Form W-2G, Form W-2G
Losses, Itemized deductions (worksheet line 1)., Form W-2G
Winnings, Form W-2G

Gross income, 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

(see also Pensions)

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, Itemized deductions (worksheet line 1)., Form W-2G

J

Joint returns:

Excess withholding on social security and railroad retirement taxes, Joint returns.
Farmers and fishermen, Joint returns.
Underpayment penalty, 2009 separate returns and 2010 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.

(see also Joint returns)
Estimated tax, Married Taxpayers
Marital status, Married.
Withholding allowances, Married individuals.

Medical and dental expenses, Itemized deductions (worksheet line 1).

Military retirement pay, Military retirees., Periodic Payments

Missing children, photographs of, Reminders

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.

Noncitizens:

Estimated tax, Aliens
Withholding, Single., Employees who are not citizens or residents.

Nonqualified deferred compensation, Periodic Payments

Nonresident aliens:

Estimated tax, Aliens, Nonresident aliens.
Individual taxpayer identification numbers (ITINs), Taxpayer identification number.

O

Overpayment:

Crediting to estimated tax, Credit an Overpayment

P

Part-year method of withholding, Part-Year Method

Patronage dividends:

Backup withholding, Backup Withholding

Payment vouchers, Pay by Check or Money Order Using the Estimated Tax Payment Voucher

Penalties:

Backup withholding, Penalties.
Underpayment of estimated tax, Underpayment Penalty for 2010
Waiver of underpayment penalty, Waiver of Penalty
Willfully false or fraudulent Form W-4, Penalties
Withholding allowances, Penalties

Pensions, Pensions and Annuities

Pensions:

New job, Employee also receiving pension income.
Rollovers, Eligible Rollover Distributions
Wages and salaries withholding rules compared, Withholding rules.

Personal Allowances Worksheet, Personal Allowances Worksheet, Total personal allowances (worksheet line H).

Publication 919, Aids for Figuring Your Withholding

Publications (see Tax help)

R

Railroad retirement benefits:

Choosing to withhold, Federal Payments
Estimated tax, Expected AGI—Line 1

Railroad retirement tax:

Excess withholding, Excess Social Security or Railroad Retirement Tax Withholding, Worksheets for Railroad Employees
Refund claims (tier 2), How to claim refund of excess tier 2 RRTA.

Regular installment method, estimated tax, Regular Installment Method, Example 1—Regular Installment Method

Reimbursements, Expense allowances.

Reimbursements:

Excess, Accountable plan.

Reporting:

Fringe benefits, How your employer reports your benefits.
Gambling winnings, Information to give payer.
Tips to employer, Reporting tips to your employer.

Required annual payment, Required Annual Payment— Line 14c, Example.

Required estimated tax payment, Required estimated tax payment., Required estimated tax payment.

Retirement plans

Pension plans, Pensions and Annuities
Pensions, Pensions and Annuities

Retirement plans:

Rollovers, Eligible Rollover Distributions
State or local deferred compensation plan payments, Periodic Payments

Rollovers, Eligible Rollover Distributions

Royalties:

Backup withholding, Backup Withholding

S

Salaries, Salaries and Wages

Saturday, Sunday, holiday rule, Saturday, Sunday, holiday rule.

Self-employment tax, Expected AGI—Line 1, Self-employment income.

Separate returns:

Estimated tax credit, Separate Returns
Underpayment penalty, 2009 joint return and 2010 separate returns.
Withholding tax credit, Separate Returns

Sick pay, Sick Pay, Estimated tax.

Single marital status, Single.

Social security benefits:

Choosing to withhold, Federal Payments
Estimated tax, Expected AGI—Line 1

Social security taxes:

Excess withholding, Excess Social Security or Railroad Retirement Tax Withholding

Excess withholding:

Worksheet 3-1, Worksheet for Nonrailroad Employees

FICA tax, withholding obligation, Reminders

Taxpayer identification numbers (TINs), Taxpayer identification number.

Spouse:, Marital Status (Line 3 of Form W-4)

(see also Married taxpayers)
Exemption, Spouse.
Marital status, Marital Status (Line 3 of Form W-4)
Personal Allowances Worksheet, Spouse.

Standard deduction, Standard deduction—line 2., Line 7.

State and local income taxes and property taxes, Itemized deductions (worksheet line 1).

State or local deferred compensation plan payments, Periodic Payments

Students, Students.

Supplemental wages, Supplemental Wages

T

Tables and figures:

Annualized income installment method, underpayment penalty (Figure 4-C),
Credits for Form W-4 deductions and adjustments worksheet (Table 1-2), Reducing your allowances (worksheet lines 1–3).
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),
Railroad retirement, maximum withholding (Table 3-2),
Regular installment method, illustrated example estimated tax (Figure 2-D),
Regular installment method, illustrated example underpayment penalty (Figure 4-B),
Social security, maximum withholding (Table 3-2),
Worksheets, where to find (Table 2-2), Worksheets for Chapter 2

Tax help, How To Get Tax Help

Tax Rate Schedules,

Taxpayer Advocate, Contacting your Taxpayer Advocate.

Taxpayer identification numbers (TINs), Taxpayer identification number.

Tips, Tips, More information.

Total income, Total income.

Trust beneficiaries: