Index

A

Additional Medicare Tax, Step 5., Line 18.
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).
AGI, AGI.
Expected AGI, Expected AGI—Line 1
Aliens
Nonresident aliens, Aliens
Amended returns, Form Received After Filing, Amended returns.
Annualized estimated tax worksheets, Worksheet 2-9.2014 Annualized Estimated Tax Worksheet, Worksheet 2-9. 2014 Annualized Estimated Tax Worksheet(Continued)
Annualized - Capital gains, Worksheet 2-12. 2014 Annualized Estimated Tax Worksheet—Line 12 Qualified Dividends and Capital Gain Tax Worksheet
Annualized - Foreign Earned Income, Worksheet 2-13.2014 Annualized Estimated Tax Worksheet—Line 12 Foreign Earned Income Tax Worksheet
Annualized - Phaseout of itemized deductions, Worksheet 2-10. 2014 Annualized Estimated Tax Worksheet—Line 6 Phaseout of Itemized Deductions
Annualized - Qualified dividends, Worksheet 2-12. 2014 Annualized Estimated Tax Worksheet—Line 12 Qualified Dividends and Capital Gain Tax Worksheet
Annualized - Reduction of exemption amount, Worksheet 2-11. 2014 Annualized Estimated Tax Worksheet—Line 10 Reduction of Exemption Amount
Annualized income installment method, Annualized Income Installment Method
Capital gains worksheet, underpayment penalty, Worksheet 4-1.2013 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 4-1.2013 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, Penalties.
Credit against income tax, Backup 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, 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
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
2013 withholding and estimated taxes, Credit for Withholding and Estimated Tax for 2013
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, 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 2014
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
Adjustments to income, Adjustments to income.
Aliens, Aliens, Nonresident aliens.
Amended tax, Regular Installment Method
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 Estimated Tax, How To Figure Each Payment
How to pay, How To Pay Estimated Tax
Instructions for Worksheet 2-9, annualized estimated tax, Instructions for the 2014 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
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.
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 2013
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 2-1.2014 Estimated Tax Worksheet, Worksheet 2-2.2014 Estimated Tax Worksheet—Line 1 Estimated Taxable Social Security and Railroad Retirement Benefits
2014 annualized estimated tax worksheet, Worksheet 2-9.2014 Annualized Estimated Tax Worksheet
Capital gains, tax on, Tax on net capital gain.
Foreign earned income, Worksheet 2-8.2014 Estimated Tax Worksheet—Line 6 Foreign Earned Income Tax Worksheet
Form 1040-ES, Worksheet 2-1.2014 Estimated Tax Worksheet
Phaseout of itemized deductions, Worksheet 2-5.2014 Estimated Tax Worksheet—Line 2 Phaseout of Itemized Deductions
Railroad retirement benefits, Worksheet 2-2.2014 Estimated Tax Worksheet—Line 1 Estimated Taxable Social Security and Railroad Retirement Benefits
Reduction of exemption amount, Worksheet 2-6.2014 Estimated Tax Worksheet—Line 4 Reduction of Exemption Amount
Self-employment tax, Worksheet 2-3.2014 Estimated Tax Worksheet—Lines 1 and 11 Estimated Self-Employment Tax and Deduction Worksheet
Social security benefits, Worksheet 2-2.2014 Estimated Tax Worksheet—Line 1 Estimated Taxable Social Security and Railroad Retirement Benefits
Standard deduction, Worksheet 2-4.2014 Estimated Tax Worksheet—Line 2 Standard Deduction Worksheet
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.
Nonrailroad employees worksheet, Worksheet for Nonrailroad Employees
Railroad employees worksheets, Worksheets for Railroad Employees
Exemption from withholding, Exemption From Withholding
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
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.
Form 1040-ES, Introduction, 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 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 Form W-4 and 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, Only one job (worksheet line B).
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, Free help with your tax return.
Fringe benefits, Taxable Fringe Benefits, More information.

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, 2012 separate returns and 2013 joint return.

M

Marital status
Form W-4 worksheet, Marital Status
Withholding rate, Marital Status
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
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.
Net investment income tax, Step 5., Line 18.
NIIT, Step 5., Line 18.
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 2013
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.
Personal Allowances Worksheet, Personal Allowances Worksheet, Total personal allowances (worksheet line H).
Publications (see Tax help)

R

Railroad retirement benefits
Choosing to withhold, Federal Payments
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
Reimbursements, Expense allowances.
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.
Retirement plans
Pension plans, Pensions and Annuities
Pensions, Pensions and Annuities
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, Self-employment income.
Separate returns
Estimated tax credit, Separate Returns
Underpayment penalty, 2012 joint return and 2013 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
Social security taxes
Excess withholding, Excess Social Security or Railroad Retirement Tax Withholding
Taxpayer identification numbers (TINs), Taxpayer identification number.
Withholding obligation, Reminders
Spouse, Marital Status
(see also Married taxpayers)
Exemption, Spouse.
Marital status, Marital Status
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
Do you have to pay estimated tax? (Figure 2-A),
Exemption from withholding on Form W-4 (Figure 1-A),
Railroad retirement, maximum withholding (Table 3-2), Table 3-2. Maximum Social Security and RRTA Withholding for 2013
Social security, maximum withholding (Table 3-2), Table 3-2. Maximum Social Security and RRTA Withholding for 2013
Worksheets, where to find, Worksheets for Chapter 2
Tax help, How To Get Tax Help
Tax Rate Schedules, 2014 Tax Rate Schedules
Taxpayer identification numbers (TINs), Taxpayer identification number.
Tips, Tips, More information.
Total income, Total income.
Trust beneficiaries
Underpayment penalty, Estate or trust payments of estimated tax.
TTY/TDD information, How To Get Tax Help
Two-Earners/Multiple Jobs Worksheet, Two-Earners/Multiple Jobs Worksheet

U

Underpayment penalty, Underpayment Penalty for 2013, Worksheet for Form 2210, Part IV, Section B—Figuring the Penalty
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 4-1.2013 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, IRS can figure the penalty for you., Short Method for Figuring the Penalty (Part III), Regular Method for Figuring the Penalty (Part IV)
Higher income individuals, Higher income taxpayers.
Joint returns, 2012 separate returns and 2013 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, Paid through withholding., Actual withholding method.
Penalty figured for each period, Penalty figured separately for each period.
Penalty thresholds, General Rule
Qualified dividends (Worksheet 4-1), Worksheet 4-1.2013 Form 2210, Schedule AI—Line 12 Qualified Dividends and Capital Gain Tax Worksheet
Required annual payment, Figuring Your Required Annual Payment (Part I)
Schedule AI, Annualized Income Installment Method (Schedule AI)
Separate returns, 2012 joint return and 2013 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, Alternative method of figuring withholding allowances., Only one job (worksheet line B).
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
Divorced taxpayers, Single.
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, Gambling Winnings, Backup withholding on gambling winnings., Form W-2G
Getting right amount of tax withheld, Getting the Right Amount of Tax Withheld, IRS Withholding Calculator.
Household workers, Household workers.
Marital status, Marital Status
Married taxpayers, Married., Married individuals.
Multiple jobs, Multiple jobs.
Noncitizens, Single., 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, Reminders, Federal Payments
Tips, Tips
Types of income, Introduction, Salaries and Wages
Underpayment penalty, Paid through withholding., Actual withholding method.
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 the Penalty
Worksheets (blank)
Annualized - Capital gains (Worksheet 2-12), Worksheet 2-12. 2014 Annualized Estimated Tax Worksheet—Line 12 Qualified Dividends and Capital Gain Tax Worksheet
Annualized - Foreign Earned Income (Worksheet 2-13), Worksheet 2-13.2014 Annualized Estimated Tax Worksheet—Line 12 Foreign Earned Income Tax Worksheet
Annualized - Phaseout of itemized deductions (Worksheet 2-10), Worksheet 2-10. 2014 Annualized Estimated Tax Worksheet—Line 6 Phaseout of Itemized Deductions
Annualized - Qualified dividends (Worksheet 2-12), Worksheet 2-12. 2014 Annualized Estimated Tax Worksheet—Line 12 Qualified Dividends and Capital Gain Tax Worksheet
Annualized - Reduction of exemption amount (Worksheet 2-11), Worksheet 2-11. 2014 Annualized Estimated Tax Worksheet—Line 10 Reduction of Exemption Amount
Annualized estimated tax (Worksheet 2-9), Worksheet 2-9.2014 Annualized Estimated Tax Worksheet, Worksheet 2-9. 2014 Annualized Estimated Tax Worksheet(Continued)
Capital gains tax worksheet
Worksheet 4-1, Worksheet 4-1.2013 Form 2210, Schedule AI—Line 12 Qualified Dividends and Capital Gain Tax Worksheet
Dependents (age 65 or older or blind) exemption from withholding (Worksheet 1-4), Worksheet 1-4.Exemption From Withholding for Dependents Age 65 or Older or Blind
Estimated tax worksheets (Worksheet 2-1), Worksheet 2-1.2014 Estimated Tax Worksheet
Foreign earned income (Worksheet 2-8), Worksheet 2-8.2014 Estimated Tax Worksheet—Line 6 Foreign Earned Income Tax Worksheet
Phaseout of itemized deductions (Worksheet 2-5), Worksheet 2-5.2014 Estimated Tax Worksheet—Line 2 Phaseout of Itemized Deductions
Qualified dividends
Worksheet 4-1, Worksheet 4-1.2013 Form 2210, Schedule AI—Line 12 Qualified Dividends and Capital Gain Tax Worksheet
Railroad retirement benefits (Worksheet 2-2), Worksheet 2-2.2014 Estimated Tax Worksheet—Line 1 Estimated Taxable Social Security and Railroad Retirement Benefits
Reduction of exemption amount (Worksheet 2-6), Worksheet 2-6.2014 Estimated Tax Worksheet—Line 4 Reduction of Exemption Amount
Self-employment tax and deduction (Worksheet 2-3), Worksheet 2-3.2014 Estimated Tax Worksheet—Lines 1 and 11 Estimated Self-Employment Tax and Deduction Worksheet
Social security benefits (Worksheet 2-2), Worksheet 2-2.2014 Estimated Tax Worksheet—Line 1 Estimated Taxable Social Security and Railroad Retirement Benefits
Standard deduction (Worksheet 2-4), Worksheet 2-4.2014 Estimated Tax Worksheet—Line 2 Standard Deduction Worksheet

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