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Idaho State Tax Forms 1040ez

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Idaho State Tax Forms 1040ez

Idaho state tax forms 1040ez Part Five -   Standard Deduction and Itemized Deductions After you have figured your adjusted gross income, you are ready to subtract the deductions used to figure taxable income. Idaho state tax forms 1040ez You can subtract either the standard deduction or itemized deductions. Idaho state tax forms 1040ez Itemized deductions are deductions for certain expenses that are listed on Schedule A (Form 1040). Idaho state tax forms 1040ez The ten chapters in this part discuss the standard deduction, each itemized deduction, and a limit on some of your itemized deductions if your adjusted gross income is more than certain amounts. Idaho state tax forms 1040ez See chapter 20 for the factors to consider when deciding whether to subtract the standard deduction or itemized deductions. Idaho state tax forms 1040ez Table of Contents 20. Idaho state tax forms 1040ez   Standard DeductionWhat's New Introduction Standard Deduction Amount Standard Deduction for Dependents Who Should ItemizeWhen to itemize. Idaho state tax forms 1040ez Married persons who filed separate returns. Idaho state tax forms 1040ez 21. Idaho state tax forms 1040ez   Medical and Dental ExpensesWhat's New Introduction Useful Items - You may want to see: What Are Medical Expenses? What Expenses Can You Include This Year?Community property states. Idaho state tax forms 1040ez How Much of the Expenses Can You Deduct? Whose Medical Expenses Can You Include?Yourself Spouse Dependent Decedent What Medical Expenses Are Includible?Insurance Premiums Meals and Lodging Transportation Disabled Dependent Care Expenses How Do You Treat Reimbursements?Insurance Reimbursement Damages for Personal Injuries How Do You Figure and Report the Deduction on Your Tax Return?What Tax Form Do You Use? Impairment-Related Work Expenses Health Insurance Costs for Self-Employed Persons 22. Idaho state tax forms 1040ez   TaxesIntroductionIndian tribal government. Idaho state tax forms 1040ez Useful Items - You may want to see: Tests To Deduct Any Tax Income TaxesState and Local Income Taxes Foreign Income Taxes General Sales TaxesMotor vehicles. Idaho state tax forms 1040ez Real Estate TaxesReal estate taxes for prior years. Idaho state tax forms 1040ez Examples. Idaho state tax forms 1040ez Form 1099-S. Idaho state tax forms 1040ez Real Estate-Related Items You Cannot Deduct Personal Property Taxes Taxes and Fees You Cannot Deduct Where To Deduct 23. Idaho state tax forms 1040ez   Interest ExpenseIntroduction Useful Items - You may want to see: Home Mortgage InterestAmount Deductible Points Mortgage Insurance Premiums Form 1098, Mortgage Interest Statement Investment InterestInvestment Property Allocation of Interest Expense Limit on Deduction Items You Cannot DeductPersonal Interest Allocation of Interest How To ReportMore than one borrower. Idaho state tax forms 1040ez Mortgage proceeds used for business or investment. Idaho state tax forms 1040ez 24. Idaho state tax forms 1040ez   ContributionsIntroduction Useful Items - You may want to see: Organizations That Qualify To Receive Deductible ContributionsTypes of Qualified Organizations Contributions You Can DeductContributions From Which You Benefit Expenses Paid for Student Living With You Out-of-Pocket Expenses in Giving Services Contributions You Cannot DeductContributions to Individuals Contributions to Nonqualified Organizations Contributions From Which You Benefit Value of Time or Services Personal Expenses Appraisal Fees Contributions of PropertyException. Idaho state tax forms 1040ez Household items. Idaho state tax forms 1040ez Deduction more than $500. Idaho state tax forms 1040ez Form 1098-C. Idaho state tax forms 1040ez Filing deadline approaching and still no Form 1098-C. Idaho state tax forms 1040ez Exception 1—vehicle used or improved by organization. Idaho state tax forms 1040ez Exception 2—vehicle given or sold to needy individual. Idaho state tax forms 1040ez Deduction $500 or less. Idaho state tax forms 1040ez Right to use property. Idaho state tax forms 1040ez Tangible personal property. Idaho state tax forms 1040ez Future interest. Idaho state tax forms 1040ez Determining Fair Market Value Giving Property That Has Decreased in Value Giving Property That Has Increased in Value When To DeductChecks. Idaho state tax forms 1040ez Text message. Idaho state tax forms 1040ez Credit card. Idaho state tax forms 1040ez Pay-by-phone account. Idaho state tax forms 1040ez Stock certificate. Idaho state tax forms 1040ez Promissory note. Idaho state tax forms 1040ez Option. Idaho state tax forms 1040ez Borrowed funds. Idaho state tax forms 1040ez Limits on DeductionsCarryovers Records To KeepCash Contributions Noncash Contributions Out-of-Pocket Expenses How To Report 25. Idaho state tax forms 1040ez   Nonbusiness Casualty and Theft LossesWhat's New Introduction Useful Items - You may want to see: CasualtyFamily pet. Idaho state tax forms 1040ez Progressive deterioration. Idaho state tax forms 1040ez Damage from corrosive drywall. Idaho state tax forms 1040ez Theft Loss on Deposits Proof of Loss Figuring a LossDecrease in Fair Market Value Adjusted Basis Insurance and Other Reimbursements Single Casualty on Multiple Properties Deduction Limits$100 Rule 10% Rule When To Report Gains and LossesDisaster Area Loss How To Report Gains and Losses 26. Idaho state tax forms 1040ez   Car Expenses and Other Employee Business ExpensesWhat's New Introduction Useful Items - You may want to see: Travel ExpensesTraveling Away From Home Tax Home Temporary Assignment or Job What Travel Expenses Are Deductible? Travel in the United States Travel Outside the United States Conventions Entertainment Expenses50% Limit What Entertainment Expenses Are Deductible? What Entertainment Expenses Are Not Deductible? Gift Expenses Transportation ExpensesArmed Forces reservists. Idaho state tax forms 1040ez Parking fees. Idaho state tax forms 1040ez Advertising display on car. Idaho state tax forms 1040ez Car pools. Idaho state tax forms 1040ez Hauling tools or instruments. Idaho state tax forms 1040ez Union members' trips from a union hall. Idaho state tax forms 1040ez Car Expenses RecordkeepingHow To Prove Expenses How Long To Keep Records and Receipts How To ReportGifts. Idaho state tax forms 1040ez Statutory employees. Idaho state tax forms 1040ez Reimbursements Completing Forms 2106 and 2106-EZ Special Rules 27. Idaho state tax forms 1040ez   Tax Benefits for Work-Related EducationWhat's New Introduction Useful Items - You may want to see: Qualifying Work-Related EducationEducation Required by Employer or by Law Education To Maintain or Improve Skills Education To Meet Minimum Requirements Education That Qualifies You for a New Trade or Business What Expenses Can Be DeductedUnclaimed reimbursement. Idaho state tax forms 1040ez Transportation Expenses Travel Expenses No Double Benefit Allowed Reimbursements Deducting Business ExpensesSelf-Employed Persons Employees Performing Artists and Fee-Basis Officials Impairment-Related Work Expenses Recordkeeping 28. Idaho state tax forms 1040ez   Miscellaneous DeductionsWhat's New Introduction Useful Items - You may want to see: Deductions Subject to the 2% LimitUnreimbursed Employee Expenses (Line 21) Tax Preparation Fees (Line 22) Other Expenses (Line 23) Deductions Not Subject to the 2% LimitList of Deductions Nondeductible ExpensesList of Nondeductible Expenses 29. Idaho state tax forms 1040ez   Limit on Itemized DeductionsIntroduction Useful Items - You may want to see: Are You Subject to the Limit? Which Itemized Deductions Are Limited? Which Itemized Deductions Are Not Limited? How Do You Figure the Limit?Example. Idaho state tax forms 1040ez Prev  Up  Next   Home   More Online Publications
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The Idaho State Tax Forms 1040ez

Idaho state tax forms 1040ez Publication 3920 - Main Contents Table of Contents Tax ForgivenessYears Eligible for Tax Forgiveness Amount of Tax Forgiven Refund of Taxes Paid How To Claim Tax Forgiveness Payments to SurvivorsSeptember 11th Victim Compensation Fund of 2001 Qualified Disaster Relief Payments Disability Payments Death Benefits Canceled Debt Payments to Survivors of Public Safety Officers Postponed Tax DeadlinesCovered area. Idaho state tax forms 1040ez Disaster Area Losses Estate Tax Reduction Structured Settlement Factoring Transactions Illustrated Worksheets B and C Additional Worksheets How To Get Tax Help Tax Forgiveness The IRS will forgive the federal income tax liabilities of decedents who died as a result of the Oklahoma City attack, September 11 attacks, and anthrax attacks. Idaho state tax forms 1040ez Income tax is forgiven for these decedents whether they were killed in an attack or in rescue or recovery operations. Idaho state tax forms 1040ez Any forgiven tax liability owed to the IRS will not have to be paid. Idaho state tax forms 1040ez Any forgiven tax liability that has already been paid will be refunded. Idaho state tax forms 1040ez (See Refund of Taxes Paid, later. Idaho state tax forms 1040ez ) To determine the amount of tax to be forgiven, read Years Eligible for Tax Forgiveness first. Idaho state tax forms 1040ez Then read Amount of Tax Forgiven. Idaho state tax forms 1040ez Decedents whose total forgiven tax liability for all eligible years is less than $10,000 are entitled to $10,000 minimum relief. Idaho state tax forms 1040ez Even decedents who were not required to file tax returns for the eligible tax years are entitled to $10,000 minimum relief. Idaho state tax forms 1040ez See Minimum Amount of Relief later under Amount of Tax Forgiven. Idaho state tax forms 1040ez Years Eligible for Tax Forgiveness The following paragraphs explain which years are eligible for tax forgiveness. Idaho state tax forms 1040ez Oklahoma City attack. Idaho state tax forms 1040ez   For those who died from this attack, income tax is forgiven for 1994 and all later years up to and including the year of death. Idaho state tax forms 1040ez Example 1. Idaho state tax forms 1040ez A man was killed in the bombing of the federal building in Oklahoma City on April 19, 1995. Idaho state tax forms 1040ez His income tax is forgiven for 1994 and 1995. Idaho state tax forms 1040ez Example 2. Idaho state tax forms 1040ez A woman was wounded while walking outside the federal building in Oklahoma City on April 19, 1995. Idaho state tax forms 1040ez She subsequently died of her wounds in 1996. Idaho state tax forms 1040ez Her income tax is forgiven for 1994, 1995, and 1996. Idaho state tax forms 1040ez September 11 attacks and anthrax attacks. Idaho state tax forms 1040ez   For those who die from these attacks, income tax is forgiven for 2000 and all later years up to and including the year of death. Idaho state tax forms 1040ez Example 1. Idaho state tax forms 1040ez A Pentagon employee died in the September 11 attack. Idaho state tax forms 1040ez Her income tax is forgiven for 2000 and 2001. Idaho state tax forms 1040ez Example 2. Idaho state tax forms 1040ez A visitor to the World Trade Center died in 2002 of wounds he sustained in the September 11 attack. Idaho state tax forms 1040ez His income tax liability is forgiven for 2000, 2001, and 2002. Idaho state tax forms 1040ez Amount of Tax Forgiven The IRS will forgive the decedent's income tax liability for all years eligible for tax forgiveness. Idaho state tax forms 1040ez On a joint return, only the decedent's part of the joint income tax liability is eligible for forgiveness. Idaho state tax forms 1040ez To figure the tax to be forgiven, use the following worksheets. Idaho state tax forms 1040ez Use Worksheet A for any eligible year the decedent filed a return as single, married filing separately, head of household, or qualifying widow(er). Idaho state tax forms 1040ez Use Worksheet B for any eligible year the decedent filed a joint return. Idaho state tax forms 1040ez See the illustrated Worksheet B near the end of this publication. Idaho state tax forms 1040ez Do not complete Worksheet A or B if the decedent was not required to file tax returns for the eligible tax years. Idaho state tax forms 1040ez Instead, complete Worksheet C and file a return for the decedent's last tax year. Idaho state tax forms 1040ez See Minimum Amount of Relief, later. Idaho state tax forms 1040ez If you need assistance, call the IRS at 1–866–562–5227 Monday through Friday during the following times. Idaho state tax forms 1040ez In English–7 a. Idaho state tax forms 1040ez m. Idaho state tax forms 1040ez to 10 p. Idaho state tax forms 1040ez m. Idaho state tax forms 1040ez local time. Idaho state tax forms 1040ez In Spanish–8 a. Idaho state tax forms 1040ez m. Idaho state tax forms 1040ez to 9:30 p. Idaho state tax forms 1040ez m. Idaho state tax forms 1040ez local time. Idaho state tax forms 1040ez Both spouses died. Idaho state tax forms 1040ez   If both spouses died as a result of a terrorist attack and they filed a joint return for an eligible tax year, fill out Worksheet B for each spouse for that year. Idaho state tax forms 1040ez Do this to determine if each spouse qualifies for the minimum relief of $10,000 (discussed later under Minimum Amount of Relief). Idaho state tax forms 1040ez If you are certain that neither spouse's total forgiven tax liability for all eligible years is less than $10,000, skip Worksheet B. Idaho state tax forms 1040ez However, attach a computation of the forgiven tax liability to the final income tax return or amended tax return for each eligible year. Idaho state tax forms 1040ez The forgiven tax liability is the total tax shown on the joint return minus the taxes listed in the instructions for line 4 of Worksheet B. Idaho state tax forms 1040ez Residents of community property states. Idaho state tax forms 1040ez   If the decedent was domiciled in a community property state and the spouse reported half the community income on a separate return, the surviving spouse can get a refund of taxes paid on his or her share of the decedent's income for the eligible years. Idaho state tax forms 1040ez Also, all of the decedent's income taxes paid for the eligible years will be refunded to either the executor or administrator of the estate, or to the surviving spouse if there is no legal representative. Idaho state tax forms 1040ez Worksheet B. Idaho state tax forms 1040ez Figuring the Tax To Be Forgiven (For Decedents Who Filed a Joint Return)       (A) First Eligible Year (1994 or 2000) (B) Second Eligible Year (1995 or 2001) (C) Third Eligible Year (1996 or 2002) 1 Enter the years eligible for forgiveness. Idaho state tax forms 1040ez 1       2 Enter the decedent's taxable income. Idaho state tax forms 1040ez Figure taxable income as if a separate return had been filed. Idaho state tax forms 1040ez See the instructions. Idaho state tax forms 1040ez 2       3 Enter the decedent's total tax. Idaho state tax forms 1040ez See the instructions. Idaho state tax forms 1040ez 3       4 Enter the total, if any, of the decedent's taxes not eligible for forgiveness. Idaho state tax forms 1040ez See the instructions. Idaho state tax forms 1040ez 4       5 Subtract line 4 from line 3. Idaho state tax forms 1040ez 5       6 Enter the surviving spouse's taxable income. Idaho state tax forms 1040ez Figure taxable income as if a separate return had been filed. Idaho state tax forms 1040ez See the instructions. Idaho state tax forms 1040ez 6       7 Enter the surviving spouse's total tax. Idaho state tax forms 1040ez See the instructions. Idaho state tax forms 1040ez 7       8 Enter the total, if any, of the surviving spouse's taxes listed in the instructions for line 4. Idaho state tax forms 1040ez 8       9 Subtract line 8 from line 7. Idaho state tax forms 1040ez 9       10 Add lines 5 and 9. Idaho state tax forms 1040ez 10       11 Enter the total tax from the joint return. Idaho state tax forms 1040ez See Table 1 on page 5 for the line number for years before 2002. Idaho state tax forms 1040ez 11       12 Add lines 4 and 8. Idaho state tax forms 1040ez 12       13 Subtract line 12 from line 11. Idaho state tax forms 1040ez 13       14 Divide line 5 by line 10. Idaho state tax forms 1040ez Enter the result as a decimal. Idaho state tax forms 1040ez 14       15 Tax to be forgiven. Idaho state tax forms 1040ez Multiply line 13 by line 14 and enter the result. Idaho state tax forms 1040ez 15       Note. Idaho state tax forms 1040ez If the total of columns (A), (B), and (C) of line 15 (including any amounts shown on line 5 of Worksheet A) is less than $10,000, also complete Worksheet C. Idaho state tax forms 1040ez Attach the computation of the tax to be forgiven or a copy of this worksheet to the decedent's final income tax return or amended tax return (Form 1040X) for each year listed on line 1. Idaho state tax forms 1040ez If filing Form 1040X for an eligible year, enter the amount from line 15 above on Form 1040X in column B of line 10 as a decrease in tax. Idaho state tax forms 1040ez The IRS will determine the amount to be refunded. Idaho state tax forms 1040ez Worksheet B. Idaho state tax forms 1040ez Figuring the Tax To Be Forgiven (For Decedents Who Filed a Joint Return)       (A) First Eligible Year (1994 or 2000) (B) Second Eligible Year (1995 or 2001) (C) Third Eligible Year (1996 or 2002) 1 Enter the years eligible for forgiveness. Idaho state tax forms 1040ez 1       2 Enter the decedent's taxable income. Idaho state tax forms 1040ez Figure taxable income as if a separate return had been filed. Idaho state tax forms 1040ez See the instructions. Idaho state tax forms 1040ez 2       3 Enter the decedent's total tax. Idaho state tax forms 1040ez See the instructions. Idaho state tax forms 1040ez 3       4 Enter the total, if any, of the decedent's taxes not eligible for forgiveness. Idaho state tax forms 1040ez See the instructions. Idaho state tax forms 1040ez 4       5 Subtract line 4 from line 3. Idaho state tax forms 1040ez 5       6 Enter the surviving spouse's taxable income. Idaho state tax forms 1040ez Figure taxable income as if a separate return had been filed. Idaho state tax forms 1040ez See the instructions. Idaho state tax forms 1040ez 6       7 Enter the surviving spouse's total tax. Idaho state tax forms 1040ez See the instructions. Idaho state tax forms 1040ez 7       8 Enter the total, if any, of the surviving spouse's taxes listed in the instructions for line 4. Idaho state tax forms 1040ez 8       9 Subtract line 8 from line 7. Idaho state tax forms 1040ez 9       10 Add lines 5 and 9. Idaho state tax forms 1040ez 10       11 Enter the total tax from the joint return. Idaho state tax forms 1040ez See Table 1 on page 5 for the line number for years before 2002. Idaho state tax forms 1040ez 11       12 Add lines 4 and 8. Idaho state tax forms 1040ez 12       13 Subtract line 12 from line 11. Idaho state tax forms 1040ez 13       14 Divide line 5 by line 10. Idaho state tax forms 1040ez Enter the result as a decimal. Idaho state tax forms 1040ez 14       15 Tax to be forgiven. Idaho state tax forms 1040ez Multiply line 13 by line 14 and enter the result. Idaho state tax forms 1040ez 15       Note. Idaho state tax forms 1040ez If the total of columns (A), (B), and (C) of line 15 (including any amounts shown on line 5 of Worksheet A) is less than $10,000, also complete Worksheet C. Idaho state tax forms 1040ez Attach the computation of the tax to be forgiven or a copy of this worksheet to the decedent's final income tax return or amended tax return (Form 1040X) for each year listed on line 1. Idaho state tax forms 1040ez If filing Form 1040X for an eligible year, enter the amount from line 15 above on Form 1040X in column B of line 10 as a decrease in tax. Idaho state tax forms 1040ez The IRS will determine the amount to be refunded. Idaho state tax forms 1040ez Instructions for Worksheet B Table 1. Idaho state tax forms 1040ez Total Tax Line on Decedent's Return Note: Use this table to find the total tax line on the decedent's income tax return. Idaho state tax forms 1040ez * Form 1994 1995 1996 2000 2001 1040 Line 53 Line 54 Line 51 Line 57 Line 58 1040A Line 27 Line 28 Line 28 Line 35 File Form 1040 1040EZ Line 9 Line 10 Line 10 Line 10 TeleFile Tax Record ** Line E Line J Line K 1040NR Line 51 Line 52 Line 49 Line 54 Line 54 1040NR–EZ N/A Line 17 Line 17 Line 18 File Form 1040NR * Line numbers for the 2002 forms were not available when this publication went to print. Idaho state tax forms 1040ez ** File Form 4506 to get a transcript of the decedent's account. Idaho state tax forms 1040ez Table 1. Idaho state tax forms 1040ez Total Tax Line on Decedent's Return Note: Use this table to find the total tax line on the decedent's income tax return. Idaho state tax forms 1040ez * Form 1994 1995 1996 2000 2001 1040 Line 53 Line 54 Line 51 Line 57 Line 58 1040A Line 27 Line 28 Line 28 Line 35 File Form 1040 1040EZ Line 9 Line 10 Line 10 Line 10 TeleFile Tax Record ** Line E Line J Line K 1040NR Line 51 Line 52 Line 49 Line 54 Line 54 1040NR–EZ N/A Line 17 Line 17 Line 18 File Form 1040NR * Line numbers for the 2002 forms were not available when this publication went to print. Idaho state tax forms 1040ez ** File Form 4506 to get a transcript of the decedent's account. Idaho state tax forms 1040ez Lines 2 and 6. Idaho state tax forms 1040ez   Allocate income and deductions in the same manner they would have been allocated if the spouses had filed separate returns. Idaho state tax forms 1040ez   Allocate wages and salaries to the spouse who performed the services and received the Form W-2. Idaho state tax forms 1040ez Business and investment income (including capital gains) are generally allocated to the spouse who owned the business or investment that produced the income. Idaho state tax forms 1040ez Income from a jointly owned business or investment should be allocated equally between the spouses unless there is evidence that shows a different allocation is appropriate. Idaho state tax forms 1040ez   Allocate business deductions to the owner of the business. Idaho state tax forms 1040ez Allocate personal deductions (such as itemized deductions for mortgage interest and taxes) equally between the spouses unless there is evidence that shows a different allocation is appropriate. Idaho state tax forms 1040ez Lines 3 and 7. Idaho state tax forms 1040ez   Figure the total tax as if a separate return had been filed. Idaho state tax forms 1040ez The total tax is the tax that would have been entered on the tax return line shown in Table 1 if a separate return had been filed. Idaho state tax forms 1040ez When figuring the tax using the Tax Table or Tax Rate Schedule, use the “Married filing separately” column in the Tax Table or Tax Rate Schedule Y-2. Idaho state tax forms 1040ez   When figuring the total tax, allocate credits and other taxes, if any, in the same manner as they would have been allocated if the spouses had filed separate returns. Idaho state tax forms 1040ez If a credit would not have been allowed on a separate return, allocate the credit shown on the joint return between the spouses. Idaho state tax forms 1040ez Examples of credits generally not allowed on a separate return are the child and dependent care credit, credit for the elderly, adoption credit, education credits, and earned income credit. Idaho state tax forms 1040ez Line 4. Idaho state tax forms 1040ez   Enter the total, if any, of the following taxes. Idaho state tax forms 1040ez Self-employment tax. Idaho state tax forms 1040ez Social security and Medicare tax on tip income not reported to employer. Idaho state tax forms 1040ez Tax on excess contributions to IRAs, Coverdell education savings accounts (formerly Ed IRAs), or Archer MSAs (formerly medical savings accounts). Idaho state tax forms 1040ez Tax on excess accumulation in qualified retirement plans. Idaho state tax forms 1040ez Household employment taxes. Idaho state tax forms 1040ez Uncollected social security and Medicare or RRTA tax on tips or group-term life insurance. Idaho state tax forms 1040ez Tax on golden parachute payments. Idaho state tax forms 1040ez Minimum Amount of Relief The minimum amount of relief is $10,000. Idaho state tax forms 1040ez If the decedent's total forgiven tax liability for all eligible years is less than $10,000, the difference between $10,000 and the total forgiven tax liability for those years will be treated as a tax payment for the decedent's last tax year. Idaho state tax forms 1040ez The IRS will refund the difference as explained under Refund of Taxes Paid. Idaho state tax forms 1040ez Use Worksheet C to figure the additional tax payment. Idaho state tax forms 1040ez But first complete Worksheet A or B, unless the decedent was not required to file tax returns for the eligible tax years. Idaho state tax forms 1040ez Example 1. Idaho state tax forms 1040ez An individual who died in the September 11 attacks had an income tax liability of $-0- for 2000 and $6,400 for 2001. Idaho state tax forms 1040ez The $6,400 is eligible for forgiveness. Idaho state tax forms 1040ez The IRS will forgive $6,400 and treat the difference between $10,000 and $6,400 ($3,600) as a tax payment for 2001. Idaho state tax forms 1040ez Example 2. Idaho state tax forms 1040ez A child who died in the September 11 attacks had no (-0-) income tax liability for 2000 or 2001. Idaho state tax forms 1040ez The IRS will treat $10,000 as a tax payment for 2001. Idaho state tax forms 1040ez Income received after date of death. Idaho state tax forms 1040ez   Generally, income of the decedent received after the date of death must be reported on Form 1041 if the estate has gross income for the tax year of $600 or more. Idaho state tax forms 1040ez Examples are the final paycheck or dividends on stock owned by the decedent. Idaho state tax forms 1040ez However, this income is exempt from income tax and is not included on Form 1041 if it is received: After the date of the decedent's death, and Before the end of the decedent's tax year (determined without regard to death). Idaho state tax forms 1040ez Nonqualifying income. Idaho state tax forms 1040ez   The following income is not exempt from tax. Idaho state tax forms 1040ez The tax on it is not eligible for forgiveness. Idaho state tax forms 1040ez Deferred compensation that would have been payable if the death had occurred because of an event other than these attacks. Idaho state tax forms 1040ez Amounts that would not have been payable but for an action taken after September 11, 2001. Idaho state tax forms 1040ez The following are examples of nonqualifying income. Idaho state tax forms 1040ez Amounts payable from a qualified retirement plan or IRA to the beneficiary or estate of the decedent. Idaho state tax forms 1040ez Amounts payable only as death or survivor's benefits from pre-existing arrangements that would have been paid if the death had occurred for another reason. Idaho state tax forms 1040ez Income received as a result of adjustments made by the decedent's employer to a plan or arrangement to accelerate the vesting of restricted property or the payment of nonqualified deferred compensation after the date of the attack. Idaho state tax forms 1040ez Interest on savings bonds cashed by the beneficiary of the decedent. Idaho state tax forms 1040ez If you are responsible for the estate of a decedent, see Publication 559. Idaho state tax forms 1040ez Publication 559 discusses how to complete and file federal income tax returns and explains your responsibility to pay any taxes due. Idaho state tax forms 1040ez Instructions for lines 2–9 of Worksheet C. Idaho state tax forms 1040ez   The tax that would have been payable on the exempt income (discussed earlier) must be considered when determining whether a decedent is entitled to the $10,000 minimum relief. Idaho state tax forms 1040ez To figure the tax that would have been payable, you can use lines 2 through 9 of Worksheet C. Idaho state tax forms 1040ez Or, if special requirements are met, you can use the alternative computation instead. Idaho state tax forms 1040ez See Alternative computation, later. Idaho state tax forms 1040ez   You have to use lines 2–9 (or the alternative computation) to figure the tax that would have been payable even if Form 1041 was not required to be filed. Idaho state tax forms 1040ez Use Form 1041 to figure what the taxable income would be without including the exempt income. Idaho state tax forms 1040ez Then enter that taxable income (even if a negative number) on line 2 of Worksheet C (or line 1 of Worksheet D, Alternative Computation of Tax on Exempt Income (Line 9 of Worksheet C)). Idaho state tax forms 1040ez Alternative computation. Idaho state tax forms 1040ez   Instead of using lines 2–8 of Worksheet C to figure the tax on exempt income (line 9 of Worksheet C), you may be able to use Worksheet D. Idaho state tax forms 1040ez You can use Worksheet D to figure the tax on the exempt income payable by the estate and its beneficiaries only if both of the following requirements are met. Idaho state tax forms 1040ez The estate claimed an income distribution deduction on line 18 (Form 1041). Idaho state tax forms 1040ez Each beneficiary submits the information necessary to refigure the income tax payable on the exempt income received from the decedent's estate. Idaho state tax forms 1040ez If requirement (2) is met but requirement (1) is not, you can still use Worksheet D if: Form 1041 was not required because exempt income was received, and The estate would have claimed an income distribution deduction if the exempt income were taxable. Idaho state tax forms 1040ez If you use this alternative computation, skip lines 2–8 of Worksheet C and enter the amount from line 8 of Worksheet D on line 9 of Worksheet C. Idaho state tax forms 1040ez Complete the rest of Worksheet C to determine the additional payment allowed. Idaho state tax forms 1040ez Worksheet C. Idaho state tax forms 1040ez Amount Treated as Tax Payment for Decedent's Last Tax Year Caution: The decedent is entitled to minimum relief of $10,000. Idaho state tax forms 1040ez Complete this worksheet only if the total tax forgiven for all eligible years is less than $10,000. Idaho state tax forms 1040ez 1 Minimum relief amount. Idaho state tax forms 1040ez Note: Before completing lines 2–9, see Instructions for lines 2–9 of Worksheet C. Idaho state tax forms 1040ez 1 $10,000 2 Enter the taxable income from line 22 (Form 1041) 2       3 Enter the distribution deduction from line 18 (Form 1041) . Idaho state tax forms 1040ez 3       4 Add lines 2 and 3. Idaho state tax forms 1040ez 4       5 Enter exempt income received after death minus expenses allocable to exempt income. Idaho state tax forms 1040ez (See Income received after date of death on page 5. Idaho state tax forms 1040ez ) 5       6 Add lines 4 and 5. Idaho state tax forms 1040ez 6       7 Figure the tax on line 6 using Schedule G (Form 1041). Idaho state tax forms 1040ez 7       8 Figure the tax on line 4 using Schedule G (Form 1041). Idaho state tax forms 1040ez 8       9 Tax on exempt income. Idaho state tax forms 1040ez Subtract line 8 from line 7. Idaho state tax forms 1040ez 9       10 Enter the total of columns (A)–(C) from line 5 of Worksheet A or line 15 of Worksheet B. Idaho state tax forms 1040ez If the decedent was not required to file tax returns for the eligible tax years, enter -0-. Idaho state tax forms 1040ez 10       11 Add lines 9 and 10. Idaho state tax forms 1040ez 11   12 Additional payment allowed. Idaho state tax forms 1040ez If line 11 is $10,000 or more, enter -0- and stop here. Idaho state tax forms 1040ez No additional amount is allowed as a tax payment. Idaho state tax forms 1040ez Otherwise, subtract line 11 from line 1 and enter the result. Idaho state tax forms 1040ez 12   Note. Idaho state tax forms 1040ez The amount on line 12 is allowed as a tax payment for the decedent's last tax year (usually 1995 or 2001). Idaho state tax forms 1040ez Attach the computation of the additional payment allowed or a copy of this worksheet to the original or amended income tax return for the decedent's last tax year. Idaho state tax forms 1040ez If filing Form 1040, include the amount from line 12 above on the “Other payments” line of the form. Idaho state tax forms 1040ez Write "Sec. Idaho state tax forms 1040ez 692(d)(2) Payment" and the amount to the right of the entry space. Idaho state tax forms 1040ez Also indicate whether a Form 1041 is being filed for the decedent's estate. Idaho state tax forms 1040ez If filing Form 1040X, include the amount from line 12 above on Form 1040X on line 15, columns (B) and (C). Idaho state tax forms 1040ez Write “Sec. Idaho state tax forms 1040ez 692(d)(2) Payment” on the dotted line to the left of the entry space. Idaho state tax forms 1040ez Worksheet C. Idaho state tax forms 1040ez Amount Treated as Tax Payment for Decedent's Last Tax Year Caution: The decedent is entitled to minimum relief of $10,000. Idaho state tax forms 1040ez Complete this worksheet only if the total tax forgiven for all eligible years is less than $10,000. Idaho state tax forms 1040ez 1 Minimum relief amount. Idaho state tax forms 1040ez Note: Before completing lines 2–9, see Instructions for lines 2–9 of Worksheet C. Idaho state tax forms 1040ez 1 $10,000 2 Enter the taxable income from line 22 (Form 1041) 2       3 Enter the distribution deduction from line 18 (Form 1041) . Idaho state tax forms 1040ez 3       4 Add lines 2 and 3. Idaho state tax forms 1040ez 4       5 Enter exempt income received after death minus expenses allocable to exempt income. Idaho state tax forms 1040ez (See Income received after date of death on page 5. Idaho state tax forms 1040ez ) 5       6 Add lines 4 and 5. Idaho state tax forms 1040ez 6       7 Figure the tax on line 6 using Schedule G (Form 1041). Idaho state tax forms 1040ez 7       8 Figure the tax on line 4 using Schedule G (Form 1041). Idaho state tax forms 1040ez 8       9 Tax on exempt income. Idaho state tax forms 1040ez Subtract line 8 from line 7. Idaho state tax forms 1040ez 9       10 Enter the total of columns (A)–(C) from line 5 of Worksheet A or line 15 of Worksheet B. Idaho state tax forms 1040ez If the decedent was not required to file tax returns for the eligible tax years, enter -0-. Idaho state tax forms 1040ez 10       11 Add lines 9 and 10. Idaho state tax forms 1040ez 11   12 Additional payment allowed. Idaho state tax forms 1040ez If line 11 is $10,000 or more, enter -0- and stop here. Idaho state tax forms 1040ez No additional amount is allowed as a tax payment. Idaho state tax forms 1040ez Otherwise, subtract line 11 from line 1 and enter the result. Idaho state tax forms 1040ez 12   Note. Idaho state tax forms 1040ez The amount on line 12 is allowed as a tax payment for the decedent's last tax year (usually 1995 or 2001). Idaho state tax forms 1040ez Attach the computation of the additional payment allowed or a copy of this worksheet to the original or amended income tax return for the decedent's last tax year. Idaho state tax forms 1040ez If filing Form 1040, include the amount from line 12 above on the “Other payments” line of the form. Idaho state tax forms 1040ez Write "Sec. Idaho state tax forms 1040ez 692(d)(2) Payment" and the amount to the right of the entry space. Idaho state tax forms 1040ez Also indicate whether a Form 1041 is being filed for the decedent's estate. Idaho state tax forms 1040ez If filing Form 1040X, include the amount from line 12 above on Form 1040X on line 15, columns (B) and (C). Idaho state tax forms 1040ez Write “Sec. Idaho state tax forms 1040ez 692(d)(2) Payment” on the dotted line to the left of the entry space. Idaho state tax forms 1040ez Worksheet D. Idaho state tax forms 1040ez Alternative Computation of Tax on Exempt Income (Line 9 of Worksheet C) 1 Enter the taxable income from line 22 (Form 1041) 1   2 Enter exempt income received after death minus expenses allocable to exempt income. Idaho state tax forms 1040ez (See Income received after date of death on page 5. Idaho state tax forms 1040ez ) 2   3 Add lines 1 and 2 3   4 Figure the tax on line 3 using Schedule G (Form 1041). Idaho state tax forms 1040ez 4   5 Figure the tax on line 1 using Schedule G (Form 1041). Idaho state tax forms 1040ez 5   6 Estate's tax on exempt income. Idaho state tax forms 1040ez Subtract line 5 from line 4 6   7 Beneficiaries' tax on exempt income. Idaho state tax forms 1040ez Figure the total tax that would have been payable by all beneficiaries. Idaho state tax forms 1040ez Do this by including in each beneficiary's gross income the exempt income received from the decedent's estate and refiguring the income tax. Idaho state tax forms 1040ez Add the amounts by which each beneficiary's income tax is increased. Idaho state tax forms 1040ez 7   8 Add lines 6 and 7. Idaho state tax forms 1040ez Enter this amount on line 9 of Worksheet C. Idaho state tax forms 1040ez 8   Worksheet D. Idaho state tax forms 1040ez Alternative Computation of Tax on Exempt Income (Line 9 of Worksheet C) 1 Enter the taxable income from line 22 (Form 1041) 1   2 Enter exempt income received after death minus expenses allocable to exempt income. Idaho state tax forms 1040ez (See Income received after date of death on page 5. Idaho state tax forms 1040ez ) 2   3 Add lines 1 and 2 3   4 Figure the tax on line 3 using Schedule G (Form 1041). Idaho state tax forms 1040ez 4   5 Figure the tax on line 1 using Schedule G (Form 1041). Idaho state tax forms 1040ez 5   6 Estate's tax on exempt income. Idaho state tax forms 1040ez Subtract line 5 from line 4 6   7 Beneficiaries' tax on exempt income. Idaho state tax forms 1040ez Figure the total tax that would have been payable by all beneficiaries. Idaho state tax forms 1040ez Do this by including in each beneficiary's gross income the exempt income received from the decedent's estate and refiguring the income tax. Idaho state tax forms 1040ez Add the amounts by which each beneficiary's income tax is increased. Idaho state tax forms 1040ez 7   8 Add lines 6 and 7. Idaho state tax forms 1040ez Enter this amount on line 9 of Worksheet C. Idaho state tax forms 1040ez 8   Refund of Taxes Paid The IRS will refund the following forgiven income tax liabilities. Idaho state tax forms 1040ez Income tax liabilities that have been paid. Idaho state tax forms 1040ez Income tax liabilities treated as paid because the total tax liability for all years eligible for tax forgiveness is less than $10,000. Idaho state tax forms 1040ez See Minimum Amount of Relief, earlier. Idaho state tax forms 1040ez Example 1. Idaho state tax forms 1040ez A man who died in the September 11 attacks had an income tax liability of $7,500 for 2000 and $6,500 for 2001. Idaho state tax forms 1040ez The total, $14,000, is eligible for tax forgiveness. Idaho state tax forms 1040ez However, he paid only $13,000 of that amount. Idaho state tax forms 1040ez The IRS will refund the $13,000 paid. Idaho state tax forms 1040ez Example 2. Idaho state tax forms 1040ez A child who died in the September 11 attacks had no income tax liability for 2000 or 2001. Idaho state tax forms 1040ez The child qualifies for the minimum relief of $10,000. Idaho state tax forms 1040ez The $10,000 is treated as a tax payment for 2001 and will be refunded. Idaho state tax forms 1040ez Period for filing a claim for credit or refund. Idaho state tax forms 1040ez   To obtain a tax refund on a previously filed income tax return, file an amended return (Form 1040X or an amended Form 1041) within 3 years from the time the return was filed or 2 years from the time the tax was paid, whichever is later. Idaho state tax forms 1040ez For example, you have until April 15, 2004, to file an amended return on a 2000 Form 1040, 1040A, or 1040EZ that was filed by April 16, 2001, and for which the tax was paid when due. Idaho state tax forms 1040ez To obtain a refund on a return that has not been filed, file the return within 3 years of the original due date of the return. Idaho state tax forms 1040ez Extension of time for victims of Oklahoma City attack. Idaho state tax forms 1040ez   The period described above has been extended for victims of the Oklahoma City attack. Idaho state tax forms 1040ez Survivors and personal representatives of these victims have until January 22, 2003, to file an original or amended return. Idaho state tax forms 1040ez How To Claim Tax Forgiveness Use the following procedures to claim income tax forgiveness. Idaho state tax forms 1040ez Which Form To Use The form you use depends on whether an income tax return for the eligible year was already filed for the decedent. Idaho state tax forms 1040ez Return required but not yet filed. Idaho state tax forms 1040ez   File Form 1040 if the decedent was a U. Idaho state tax forms 1040ez S. Idaho state tax forms 1040ez citizen or resident. Idaho state tax forms 1040ez File Form 1040NR if the decedent was a nonresident alien. Idaho state tax forms 1040ez A nonresident alien is someone who is not a U. Idaho state tax forms 1040ez S. Idaho state tax forms 1040ez citizen or resident. Idaho state tax forms 1040ez Return required and already filed. Idaho state tax forms 1040ez   File a separate Form 1040X for each year you are claiming tax relief. Idaho state tax forms 1040ez Return not required and not filed. Idaho state tax forms 1040ez   File Form 1040 only for the year of death if the decedent was a U. Idaho state tax forms 1040ez S. Idaho state tax forms 1040ez citizen or resident. Idaho state tax forms 1040ez File Form 1040NR if the decedent was a nonresident alien. Idaho state tax forms 1040ez Return not required but already filed. Idaho state tax forms 1040ez   File Form 1040X only for the year of death. Idaho state tax forms 1040ez How to complete the returns. Idaho state tax forms 1040ez   Fill out Form 1040 or 1040NR according to its instructions but do not reduce the decedent's tax liability by any taxes that will be forgiven. Idaho state tax forms 1040ez Attach to each return a computation of the income tax to be forgiven or a copy of Worksheet A or B. Idaho state tax forms 1040ez If filing Form 1040 or Form 1040NR, also attach any Forms W–2. Idaho state tax forms 1040ez If the total forgiven tax liability for all eligible years is less than $10,000, attach to the decedent's final return a computation of the additional tax payment allowed or a copy of Worksheet C. Idaho state tax forms 1040ez Also, please write one of the following across the top of page 1 of each return. Idaho state tax forms 1040ez KITA—Oklahoma City KITA—9/11 KITA—Anthrax “KITA” means “killed in terrorist attack. Idaho state tax forms 1040ez ” Need a copy of a previously filed return?   You will find it easier to prepare Form 1040X if you have a copy of the decedent's previously filed tax return. Idaho state tax forms 1040ez If you need a copy, use Form 4506. Idaho state tax forms 1040ez The IRS will provide a free copy of the tax return if you write “DISASTER” in the top margin of Form 4506. Idaho state tax forms 1040ez Attach Letters Testamentary or other evidence to establish that you are authorized to act for the decedent's estate. Idaho state tax forms 1040ez Send Form 4506 to the address shown in the form instructions. Idaho state tax forms 1040ez Taxpayer identification number. Idaho state tax forms 1040ez   A taxpayer identification number must be furnished on the decedent's returns. Idaho state tax forms 1040ez This is usually the decedent's social security number (SSN). Idaho state tax forms 1040ez However, a nonresident alien who is not eligible to get an SSN should have an individual taxpayer identification number (ITIN). Idaho state tax forms 1040ez If the decedent was a nonresident alien, had neither an SSN nor an ITIN, and was not required to file a U. Idaho state tax forms 1040ez S. Idaho state tax forms 1040ez income tax return for any tax year, do not apply for an ITIN. Idaho state tax forms 1040ez You may claim a refund by filing Form 1040NR without an SSN or ITIN. Idaho state tax forms 1040ez Necessary Documents Please attach the following documents to the return or amended return. Idaho state tax forms 1040ez Proof of death. Idaho state tax forms 1040ez   Attach a copy of the death certificate. Idaho state tax forms 1040ez If the Department of Defense issued DD Form 1300, Report of Casualty, you can attach that form instead of the death certificate. Idaho state tax forms 1040ez Form 1310. Idaho state tax forms 1040ez   You must send Form 1310 with all returns and claims for refund, unless either of the following applies. Idaho state tax forms 1040ez You are a surviving spouse filing an original or amended joint return with the decedent. Idaho state tax forms 1040ez You are a personal representative filing an original Form 1040 or Form 1040NR for the decedent and a court certificate showing your appointment is attached to the return. Idaho state tax forms 1040ez A personal representative is an executor or administrator of a decedent's estate, as certified or appointed by the court. Idaho state tax forms 1040ez A copy of the decedent's will cannot be accepted as evidence that you are the personal representative. Idaho state tax forms 1040ez      If you have proof of death but do not have enough tax information to file a timely claim for a refund, file Form 1040X with Form 1310. Idaho state tax forms 1040ez Include a statement saying an amended return will be filed as soon as the necessary tax information is available. Idaho state tax forms 1040ez Where To File The IRS has set up a special office for processing returns and claims for tax forgiveness. Idaho state tax forms 1040ez Use one of the addresses shown below. Idaho state tax forms 1040ez Where you file the returns or claims depends on whether you use the U. Idaho state tax forms 1040ez S. Idaho state tax forms 1040ez Postal Service or a private delivery service. Idaho state tax forms 1040ez Please do not send these returns or claims to any of the addresses shown in the tax form instructions. Idaho state tax forms 1040ez U. Idaho state tax forms 1040ez S. Idaho state tax forms 1040ez Postal Service. Idaho state tax forms 1040ez   If you use the U. Idaho state tax forms 1040ez S. Idaho state tax forms 1040ez Postal Service, file these returns and claims at the following address. Idaho state tax forms 1040ez Internal Revenue Service P. Idaho state tax forms 1040ez O. Idaho state tax forms 1040ez Box 4053 Woburn, MA 01888 Private delivery service. Idaho state tax forms 1040ez   Private delivery services cannot deliver items to P. Idaho state tax forms 1040ez O. Idaho state tax forms 1040ez boxes. Idaho state tax forms 1040ez If you use a private delivery service, file these returns and claims at the following address. Idaho state tax forms 1040ez Internal Revenue Service Stop 661 310 Lowell St. Idaho state tax forms 1040ez Andover, MA 01810 Designated private delivery services. Idaho state tax forms 1040ez   You can use the following private delivery services to file these returns and claims. Idaho state tax forms 1040ez Airborne Express (Airborne): Overnight Air Express Service, Next Afternoon Service, and Second Day Service. Idaho state tax forms 1040ez DHL Worldwide Express (DHL): DHL “Same Day” Service, and DHL USA Overnight. Idaho state tax forms 1040ez Federal Express (FedEx): FedEx Priority Overnight, FedEx Standard Overnight, and FedEx 2Day. Idaho state tax forms 1040ez United Parcel Service (UPS): UPS Next Day Air, UPS Next Day Air Saver, UPS 2nd Day Air, UPS 2nd Day Air A. Idaho state tax forms 1040ez M. Idaho state tax forms 1040ez , UPS Worldwide Express Plus, and UPS Worldwide Express. Idaho state tax forms 1040ez The private delivery service can tell you how to get written proof of the mailing date. Idaho state tax forms 1040ez Payments to Survivors The following section discusses the tax treatment of certain amounts received by survivors. Idaho state tax forms 1040ez September 11th Victim Compensation Fund of 2001 Payments from the September 11th Victim Compensation Fund of 2001 are not included in income. Idaho state tax forms 1040ez Qualified Disaster Relief Payments Qualified disaster relief payments are not included in income. Idaho state tax forms 1040ez These payments are not subject to income tax, self-employment tax, or employment taxes (social security, Medicare, and federal unemployment taxes). Idaho state tax forms 1040ez No withholding applies to these payments. Idaho state tax forms 1040ez Qualified disaster relief payments include payments you receive (regardless of the source) after September 10, 2001, for the following expenses. Idaho state tax forms 1040ez Reasonable and necessary personal, family, living, or funeral expenses incurred as a result of a terrorist attack. Idaho state tax forms 1040ez Reasonable and necessary expenses incurred for the repair or rehabilitation of a personal residence due to a terrorist attack. Idaho state tax forms 1040ez (A personal residence can be a rented residence or one you own. Idaho state tax forms 1040ez ) Reasonable and necessary expenses incurred for the repair or replacement of the contents of a personal residence due to a terrorist attack. Idaho state tax forms 1040ez Qualified disaster relief payments also include the following. Idaho state tax forms 1040ez Payments made by common carriers (for example, American Airlines and United Airlines regarding the September 11 attacks) because of death or physical injury incurred as a result of a terrorist attack. Idaho state tax forms 1040ez Amounts paid by a federal, state, or local government in connection with a terrorist attack to those affected by the attack. Idaho state tax forms 1040ez Qualified disaster relief payments do not include: Insurance or other reimbursements for expenses, or Income replacement payments, such as payments of lost wages, lost business income, or unemployment compensation. Idaho state tax forms 1040ez Disability Payments For tax years ending after September 10, 2001, disability payments for injuries incurred as a direct result of a terrorist attack directed against the United States (or its allies), whether outside or within the United States, are not included in income. Idaho state tax forms 1040ez Death Benefits Payments received by an individual or the estate of a decedent from the employer of an employee who died as a result of the Oklahoma City or September 11 terrorist attacks, or as a result of the anthrax attacks, are not included in income. Idaho state tax forms 1040ez Only the amount that exceeds the benefits that would have been payable if the death had occurred for a reason other than a terrorist or anthrax attack is excludable. Idaho state tax forms 1040ez However, the exclusion does apply to incidental death benefits paid under a qualified retirement plan even if these amounts would have been payable if the death had occurred for a reason other than a terrorist or anthrax attack. Idaho state tax forms 1040ez If you included death benefits in income on a previously filed return and they are now excludable under the above rule, file Form 1040X to amend that return. Idaho state tax forms 1040ez For information on the period for filing Form 1040X, see Period for filing claim for credit or refund earlier under Refund of Taxes Paid. Idaho state tax forms 1040ez If that period has expired, you are granted an extension. Idaho state tax forms 1040ez You have until January 22, 2003, to file Form 1040X to exclude the death benefits. Idaho state tax forms 1040ez On top of page 1 of Form 1040X, write “Extension of Limitations Under PL 107–134, sec. Idaho state tax forms 1040ez 102(b)(2). Idaho state tax forms 1040ez ” Canceled Debt Canceled debt is not included in your income (or the income of the estate) if: You (or the estate) were liable, or became liable, for the debt of a decedent, and The debt was canceled after September 10, 2001, and before January 1, 2002, because the decedent died as a result of the September 11 attacks or anthrax attacks. Idaho state tax forms 1040ez The lender is not required to report the canceled debt on Form 1099–C, Cancellation of Debt. Idaho state tax forms 1040ez Payments to Survivors of Public Safety Officers If you are a survivor of a public safety officer who died in the line of duty, certain amounts you receive are not included in income. Idaho state tax forms 1040ez Bureau of Justice Assistance payments. Idaho state tax forms 1040ez   If you are a surviving dependent of a public safety officer (law enforcement officer or firefighter) who died in the line of duty, do not include in your income the death benefit paid to you by the Bureau of Justice Assistance. Idaho state tax forms 1040ez Government plan annuity. Idaho state tax forms 1040ez   If you receive a survivor annuity as the child or spouse (or former spouse) of a public safety officer who was killed in the line of duty, you generally do not have to include it in income. Idaho state tax forms 1040ez This exclusion applies to the amount of the annuity based on the officer's service as a public safety officer. Idaho state tax forms 1040ez For this purpose, the term public safety officer includes police and law enforcement officers, firefighters, and rescue squad and ambulance crews. Idaho state tax forms 1040ez More information. Idaho state tax forms 1040ez   For more information, see Publication 559. Idaho state tax forms 1040ez Postponed Tax Deadlines The IRS may postpone for up to 1 year certain tax deadlines of taxpayers who are affected by a terrorist attack. Idaho state tax forms 1040ez The tax deadlines the IRS may postpone include those for filing income and employment tax returns, paying income and employment taxes, and making contributions to a traditional IRA or Roth IRA. Idaho state tax forms 1040ez If any tax deadline is postponed, the IRS will publicize the postponement in the affected area and publish a news release, revenue ruling, revenue procedure, notice, announcement, or other guidance in the Internal Revenue Bulletin (IRB). Idaho state tax forms 1040ez Affected taxpayers. Idaho state tax forms 1040ez   If the IRS postpones a tax deadline, the following taxpayers are eligible for the postponement. Idaho state tax forms 1040ez Any individual whose main home is located in a covered area (defined later). Idaho state tax forms 1040ez Any business entity or sole proprietor whose principal place of business is located in a covered area. Idaho state tax forms 1040ez Any individual, business entity, or sole proprietor whose records needed to meet a postponed deadline are maintained in a covered area. Idaho state tax forms 1040ez The main home or principal place of business does not have to be located in the covered area. Idaho state tax forms 1040ez Any estate or trust whose tax records necessary to meet a postponed tax deadline are maintained in a covered area. Idaho state tax forms 1040ez Any individual who is a relief worker affiliated with a recognized government or philanthropic organization and who is assisting in a covered area. Idaho state tax forms 1040ez The spouse on a joint return with a taxpayer who is eligible for postponements. Idaho state tax forms 1040ez Any other person determined by the IRS to be affected by a terrorist attack. Idaho state tax forms 1040ez Covered area. Idaho state tax forms 1040ez   This is an area in which a terrorist attack took place and in which the IRS has decided to postpone tax deadlines for up to 1 year. Idaho state tax forms 1040ez Abatement of interest. Idaho state tax forms 1040ez   The IRS may abate (forgive) the interest on any underpaid income tax for the length of any postponement. Idaho state tax forms 1040ez Disaster Area Losses If your property was damaged or destroyed as a result of the September 11 attacks, you can choose to deduct your disaster loss on your 2000 return (or amended return) rather than on your 2001 return. Idaho state tax forms 1040ez You must make this choice to deduct your loss on your 2000 return by the later of the following dates. Idaho state tax forms 1040ez The due date (without extensions) for filing your 2001 income tax return (April 15, 2002, if you are a calendar year taxpayer). Idaho state tax forms 1040ez The due date (with extensions) for the 2000 return. Idaho state tax forms 1040ez For more information about disaster area losses, see Publication 547. Idaho state tax forms 1040ez Estate Tax Reduction The federal estate tax is reduced for taxable estates of individuals who died as a result of the Oklahoma City attack, the September 11 attacks, and the anthrax attacks. Idaho state tax forms 1040ez The estate tax is computed using a new rate schedule on page 25 of the November 2001 revision of the instructions for Form 706. Idaho state tax forms 1040ez The estate tax is reduced by credits against the estate tax, including the unified credit and the state death tax credit. Idaho state tax forms 1040ez These credits may reduce or eliminate the estate tax due. Idaho state tax forms 1040ez A special rule extends until January 22, 2003, the period of time allowed to file a claim for a refund of estate taxes that have been paid. Idaho state tax forms 1040ez Recovery from the September 11th Victim Compensation Fund. Idaho state tax forms 1040ez   The value of claims for a decedent's pain and suffering is normally included in the gross estate. Idaho state tax forms 1040ez However, if the estate chooses to seek recovery from this fund, the IRS has determined that, in view of the unique circumstances of this situation and the high likelihood that such claims will be valued at a nominal or zero amount, the claims will be valued at zero for estate tax purposes. Idaho state tax forms 1040ez Thus, there are no federal estate tax consequences if an estate or beneficiary receives a recovery from this fund. Idaho state tax forms 1040ez Which estates must file a return. Idaho state tax forms 1040ez   For decedents dying in 2001, Form 706 must be filed by the executor for the estate of every U. Idaho state tax forms 1040ez S. Idaho state tax forms 1040ez citizen or resident whose gross estate, plus adjusted taxable gifts and specific exemption, is more than $675,000. Idaho state tax forms 1040ez Form 706 must be filed within 9 months after the date of decedent's death unless you receive an extension of time to file. Idaho state tax forms 1040ez Use Form 4768, Application for Extension of Time To File a Return and/or Pay U. Idaho state tax forms 1040ez S. Idaho state tax forms 1040ez Estate (and Generation-Skipping Transfer) Taxes, to apply for an extension. Idaho state tax forms 1040ez Where to file. Idaho state tax forms 1040ez   Returns on which the new rate schedule is used should be sent to the following address, which was not available when Form 706 went to print. Idaho state tax forms 1040ez Internal Revenue Service E & G Department/Stop 824T 201 W. Idaho state tax forms 1040ez Rivercenter Blvd. Idaho state tax forms 1040ez Covington, KY 41011 More information. Idaho state tax forms 1040ez   For more information on the federal estate tax, see the instructions for Form 706. Idaho state tax forms 1040ez Structured Settlement Factoring Transactions A person who acquires payment rights in a structured settlement arrangement after February 21, 2002, may be subject to a 40% excise tax unless the transfer of the payment rights was approved in advance in a qualified order. Idaho state tax forms 1040ez The excise tax is figured on the excess of the undiscounted amount of the payments being acquired over the total amount actually paid to acquire them. Idaho state tax forms 1040ez However, this tax will not apply to transactions entered into from February 22, 2002, to July 1, 2002, if certain requirements are met. Idaho state tax forms 1040ez For information about these requirements, see Internal Revenue Code section 5891. Idaho state tax forms 1040ez Worksheet B Illustrated. Idaho state tax forms 1040ez Figuring the Tax To Be Forgiven (For Decedents Who Filed a Joint Return)       (A) First Eligible Year (1994 or 2000) (B) Second Eligible Year (1995 or 2001) (C) Third Eligible Year (1996 or 2002) 1 Enter the years eligible for forgiveness. Idaho state tax forms 1040ez 1 2000 2001   2 Enter the decedent's taxable income. Idaho state tax forms 1040ez Figure taxable income as if a separate return had been filed. Idaho state tax forms 1040ez See the instructions. Idaho state tax forms 1040ez 2 $17,259 $14,295   3 Enter the decedent's total tax. Idaho state tax forms 1040ez See the instructions. Idaho state tax forms 1040ez 3 6,123 5,250   4 Enter the total, if any, of the decedent's taxes not eligible for forgiveness. Idaho state tax forms 1040ez See the instructions. Idaho state tax forms 1040ez 4 3,532 3,109   5 Subtract line 4 from line 3. Idaho state tax forms 1040ez 5 2,591 2,141   6 Enter the surviving spouse's taxable income. Idaho state tax forms 1040ez Figure taxable income as if a separate return had been filed. Idaho state tax forms 1040ez See the instructions for line 2. Idaho state tax forms 1040ez 6 29,025 29,850   7 Enter the surviving spouse's total tax. Idaho state tax forms 1040ez See the instructions. Idaho state tax forms 1040ez 7 5,277 5,391   8 Enter the total, if any, of the surviving spouse's taxes listed in the instructions for line 4. Idaho state tax forms 1040ez 8 0 0   9 Subtract line 8 from line 7. Idaho state tax forms 1040ez 9 5,277 5,391   10 Add lines 5 and 9. Idaho state tax forms 1040ez 10 7,868 7,532   11 Enter the total tax from the joint return. Idaho state tax forms 1040ez See Table 1 on page 5 for the line number for years before 2002. Idaho state tax forms 1040ez 11 10,789 9,728   12 Add lines 4 and 8. Idaho state tax forms 1040ez 12 3,532 3,109   13 Subtract line 12 from line 11. Idaho state tax forms 1040ez 13 7,257 6,619   14 Divide line 5 by line 10. Idaho state tax forms 1040ez Enter the result as a decimal. Idaho state tax forms 1040ez 14 . Idaho state tax forms 1040ez 329 . Idaho state tax forms 1040ez 284   15 Tax to be forgiven. Idaho state tax forms 1040ez Multiply line 13 by line 14 and enter the result. Idaho state tax forms 1040ez 15 $2,388 $1,880   Note. Idaho state tax forms 1040ez If the total of columns (A), (B), and (C) of line 15 (including any amounts shown on line 5 of Worksheet A) is less than $10,000, also complete Worksheet C. Idaho state tax forms 1040ez Attach the computation of the tax to be forgiven or a copy of this worksheet to the decedent's final income tax return or amended tax return (Form 1040X) for each year listed on line 1. Idaho state tax forms 1040ez If filing Form 1040X for an eligible year, enter the amount from line 15 above on Form 1040X in column B of line 10 as a decrease in tax. Idaho state tax forms 1040ez The IRS will determine the amount to be refunded. Idaho state tax forms 1040ez Worksheet B Illustrated. Idaho state tax forms 1040ez Figuring the Tax To Be Forgiven (For Decedents Who Filed a Joint Return)       (A) First Eligible Year (1994 or 2000) (B) Second Eligible Year (1995 or 2001) (C) Third Eligible Year (1996 or 2002) 1 Enter the years eligible for forgiveness. Idaho state tax forms 1040ez 1 2000 2001   2 Enter the decedent's taxable income. Idaho state tax forms 1040ez Figure taxable income as if a separate return had been filed. Idaho state tax forms 1040ez See the instructions. Idaho state tax forms 1040ez 2 $17,259 $14,295   3 Enter the decedent's total tax. Idaho state tax forms 1040ez See the instructions. Idaho state tax forms 1040ez 3 6,123 5,250   4 Enter the total, if any, of the decedent's taxes not eligible for forgiveness. Idaho state tax forms 1040ez See the instructions. Idaho state tax forms 1040ez 4 3,532 3,109   5 Subtract line 4 from line 3. Idaho state tax forms 1040ez 5 2,591 2,141   6 Enter the surviving spouse's taxable income. Idaho state tax forms 1040ez Figure taxable income as if a separate return had been filed. Idaho state tax forms 1040ez See the instructions for line 2. Idaho state tax forms 1040ez 6 29,025 29,850   7 Enter the surviving spouse's total tax. Idaho state tax forms 1040ez See the instructions. Idaho state tax forms 1040ez 7 5,277 5,391   8 Enter the total, if any, of the surviving spouse's taxes listed in the instructions for line 4. Idaho state tax forms 1040ez 8 0 0   9 Subtract line 8 from line 7. Idaho state tax forms 1040ez 9 5,277 5,391   10 Add lines 5 and 9. Idaho state tax forms 1040ez 10 7,868 7,532   11 Enter the total tax from the joint return. Idaho state tax forms 1040ez See Table 1 on page 5 for the line number for years before 2002. Idaho state tax forms 1040ez 11 10,789 9,728   12 Add lines 4 and 8. Idaho state tax forms 1040ez 12 3,532 3,109   13 Subtract line 12 from line 11. Idaho state tax forms 1040ez 13 7,257 6,619   14 Divide line 5 by line 10. Idaho state tax forms 1040ez Enter the result as a decimal. Idaho state tax forms 1040ez 14 . Idaho state tax forms 1040ez 329 . Idaho state tax forms 1040ez 284   15 Tax to be forgiven. Idaho state tax forms 1040ez Multiply line 13 by line 14 and enter the result. Idaho state tax forms 1040ez 15 $2,388 $1,880   Note. Idaho state tax forms 1040ez If the total of columns (A), (B), and (C) of line 15 (including any amounts shown on line 5 of Worksheet A) is less than $10,000, also complete Worksheet C. Idaho state tax forms 1040ez Attach the computation of the tax to be forgiven or a copy of this worksheet to the decedent's final income tax return or amended tax return (Form 1040X) for each year listed on line 1. Idaho state tax forms 1040ez If filing Form 1040X for an eligible year, enter the amount from line 15 above on Form 1040X in column B of line 10 as a decrease in tax. Idaho state tax forms 1040ez The IRS will determine the amount to be refunded. Idaho state tax forms 1040ez Illustrated Worksheets B and C A wife lost her husband in the September 11 attack on the World Trade Center. Idaho state tax forms 1040ez They filed a joint return for 2000 and the wife chose to file a joint return as a surviving spouse for 2001. Idaho state tax forms 1040ez The returns for 2000 and 2001 showed the following income, deductions, and tax liabilities. Idaho state tax forms 1040ez After the husband died, his estate received income of $4,000. Idaho state tax forms 1040ez Of that amount, $1,000 is net profit from Schedule C received before the end of 2001. Idaho state tax forms 1040ez This net profit is exempt from income tax as explained earlier under Income received after date of death. Idaho state tax forms 1040ez The wife files Form 1041 because the gross income of the estate for the tax year ($3,000) is $600 or more. Idaho state tax forms 1040ez To determine how much of the husband's tax liability for 2000 and 2001 is to be forgiven, the wife completes Worksheet B. Idaho state tax forms 1040ez She also completes Worksheet C because the forgiven tax liabilities for 2000 and 2001 (line 15 of Worksheet B) total less than $10,000. Idaho state tax forms 1040ez To claim tax relief for 2000, the wife files Form 1040X and attaches a copy of Worksheet B. Idaho state tax forms 1040ez To claim tax relief for 2001, she files Form 1040 and attaches copies of Worksheets B and C. Idaho state tax forms 1040ez   2000 2001 Wages (wife) $35,000 $36,000 Net profit from Schedule C, Profit or Loss From Business (husband) 25,000 22,000 Interest income (joint account) 1,000 1,100 Deduction for ½ of self-employment tax (husband) (1,766) (1,555) Standard deduction (7,350) (7,600) Personal exemptions (2) (5,600) (5,800) Taxable income $46,284 $44,145 Joint income tax liability $7,257 $6,619 Plus: Self-employment tax (husband) 3,532 3,109 Total tax liability $10,789 $9,728   2000 2001 Wages (wife) $35,000 $36,000 Net profit from Schedule C, Profit or Loss From Business (husband) 25,000 22,000 Interest income (joint account) 1,000 1,100 Deduction for ½ of self-employment tax (husband) (1,766) (1,555) Standard deduction (7,350) (7,600) Personal exemptions (2) (5,600) (5,800) Taxable income $46,284 $44,145 Joint income tax liability $7,257 $6,619 Plus: Self-employment tax (husband) 3,532 3,109 Total tax liability $10,789 $9,728 Worksheet C Illustrated. Idaho state tax forms 1040ez Amount Treated as Tax Payment for Decedent's Last Tax Year Caution: The decedent is entitled to minimum relief of $10,000. Idaho state tax forms 1040ez Complete this worksheet only if the total tax forgiven for all eligible years is less than $10,000. Idaho state tax forms 1040ez 1 Minimum relief amount. Idaho state tax forms 1040ez Note: Before completing lines 2–9, see Instructions for lines 2–9 of Worksheet C. Idaho state tax forms 1040ez 1 $10,000 2 Enter the taxable income from line 22 (Form 1041) 2 2,400     3 Enter the distribution deduction from line 18 (Form 1041) . Idaho state tax forms 1040ez 3 0     4 Add lines 2 and 3. Idaho state tax forms 1040ez 4 2,400     5 Enter exempt income received after death minus expenses allocable to exempt income. Idaho state tax forms 1040ez (See Income received after date of death on page 5. Idaho state tax forms 1040ez ) 5 1,000     6 Add lines 4 and 5. Idaho state tax forms 1040ez 6 3,400     7 Figure the tax on line 6 using Schedule G (Form 1041). Idaho state tax forms 1040ez 7 710     8 Figure the tax on line 4 using Schedule G (Form 1041). Idaho state tax forms 1040ez 8 435     9 Tax on exempt income. Idaho state tax forms 1040ez Subtract line 8 from line 7. Idaho state tax forms 1040ez 9 275     10 Enter the total of columns (A)–(C) from line 5 of Worksheet A or line 15 of Worksheet B. Idaho state tax forms 1040ez If the decedent was not required to file tax returns for the eligible tax years, enter -0-. Idaho state tax forms 1040ez 10 4,268     11 Add lines 9 and 10. Idaho state tax forms 1040ez 11 $4,543 12 Additional payment allowed. Idaho state tax forms 1040ez If line 11 is $10,000 or more, enter -0- and stop here. Idaho state tax forms 1040ez No additional amount is allowed as a tax payment. Idaho state tax forms 1040ez Otherwise, subtract line 11 from line 1 and enter the result. Idaho state tax forms 1040ez 12 $5,457 Note. Idaho state tax forms 1040ez The amount on line 12 is allowed as a tax payment for the decedent's last tax year (usually 1995 or 2001). Idaho state tax forms 1040ez Attach the computation of the additional payment allowed or a copy of this worksheet to the original or amended income tax return for the decedent's last tax year. Idaho state tax forms 1040ez If filing Form 1040, include the amount from line 12 above on the “Other payments” line of the form. Idaho state tax forms 1040ez Write "Sec. Idaho state tax forms 1040ez 692(d)(2) Payment" and the amount to the right of the entry space. Idaho state tax forms 1040ez Also indicate whether a Form 1041 is being filed for the decedent's estate. Idaho state tax forms 1040ez If filing Form 1040X, include the amount from line 12 above on Form 1040X on line 15, columns (B) and (C). Idaho state tax forms 1040ez Write “Sec. Idaho state tax forms 1040ez 692(d)(2) Payment” on the dotted line to the left of the entry space. Idaho state tax forms 1040ez Worksheet C Illustrated. Idaho state tax forms 1040ez Amount Treated as Tax Payment for Decedent's Last Tax Year Caution: The decedent is entitled to minimum relief of $10,000. Idaho state tax forms 1040ez Complete this worksheet only if the total tax forgiven for all eligible years is less than $10,000. Idaho state tax forms 1040ez 1 Minimum relief amount. Idaho state tax forms 1040ez Note: Before completing lines 2–9, see Instructions for lines 2–9 of Worksheet C. Idaho state tax forms 1040ez 1 $10,000 2 Enter the taxable income from line 22 (Form 1041) 2 2,400     3 Enter the distribution deduction from line 18 (Form 1041) . Idaho state tax forms 1040ez 3 0     4 Add lines 2 and 3. Idaho state tax forms 1040ez 4 2,400     5 Enter exempt income received after death minus expenses allocable to exempt income. Idaho state tax forms 1040ez (See Income received after date of death on page 5. Idaho state tax forms 1040ez ) 5 1,000     6 Add lines 4 and 5. Idaho state tax forms 1040ez 6 3,400     7 Figure the tax on line 6 using Schedule G (Form 1041). Idaho state tax forms 1040ez 7 710     8 Figure the tax on line 4 using Schedule G (Form 1041). Idaho state tax forms 1040ez 8 435     9 Tax on exempt income. Idaho state tax forms 1040ez Subtract line 8 from line 7. Idaho state tax forms 1040ez 9 275     10 Enter the total of columns (A)–(C) from line 5 of Worksheet A or line 15 of Worksheet B. Idaho state tax forms 1040ez If the decedent was not required to file tax returns for the eligible tax years, enter -0-. Idaho state tax forms 1040ez 10 4,268     11 Add lines 9 and 10. Idaho state tax forms 1040ez 11 $4,543 12 Additional payment allowed. Idaho state tax forms 1040ez If line 11 is $10,000 or more, enter -0- and stop here. Idaho state tax forms 1040ez No additional amount is allowed as a tax payment. Idaho state tax forms 1040ez Otherwise, subtract line 11 from line 1 and enter the result. Idaho state tax forms 1040ez 12 $5,457 Note. Idaho state tax forms 1040ez The amount on line 12 is allowed as a tax payment for the decedent's last tax year (usually 1995 or 2001). Idaho state tax forms 1040ez Attach the computation of the additional payment allowed or a copy of this worksheet to the original or amended income tax return for the decedent's last tax year. Idaho state tax forms 1040ez If filing Form 1040, include the amount from line 12 above on the “Other payments” line of the form. Idaho state tax forms 1040ez Write "Sec. Idaho state tax forms 1040ez 692(d)(2) Payment" and the amount to the right of the entry space. Idaho state tax forms 1040ez Also indicate whether a Form 1041 is being filed for the decedent's estate. Idaho state tax forms 1040ez If filing Form 1040X, include the amount from line 12 above on Form 1040X on line 15, columns (B) and (C). Idaho state tax forms 1040ez Write “Sec. Idaho state tax forms 1040ez 692(d)(2) Payment” on the dotted line to the left of the entry space. Idaho state tax forms 1040ez Additional Worksheets The following additional worksheets are provided for your convenience. Idaho state tax forms 1040ez Worksheet A. Idaho state tax forms 1040ez Figuring the Tax To Be Forgiven (For Decedents Who Filed a Return as Single, Married Filing Separately, Head of Household, or Qualifying Widow(er))         (A) First Eligible Year (1994 or 2000) (B) Second Eligible Year (1995 or 2001) (C) Third Eligible Year (1996 or 2002) 1 Enter the years eligible for tax forgiveness. Idaho state tax forms 1040ez 1       2 Enter the total tax from the decedent's income tax return. Idaho state tax forms 1040ez See Table 1 on page 5 for the line number for years before 2002. Idaho state tax forms 1040ez 2       3 Enter the following taxes, if any, shown on the decedent's income tax return. Idaho state tax forms 1040ez (These taxes are not eligible for forgiveness. Idaho state tax forms 1040ez )           a Self-employment tax. Idaho state tax forms 1040ez 3a         b Social security and Medicare tax on tip income not reported to employer. Idaho state tax forms 1040ez 3b         c Tax on excess contributions to IRAs, Coverdell education savings accounts (formerly Ed IRAs), or Archer MSAs (formerly medical savings accounts). Idaho state tax forms 1040ez 3c         d Tax on excess accumulation in qualified retirement plans. Idaho state tax forms 1040ez 3d         e Household employment taxes. Idaho state tax forms 1040ez 3e         f Uncollected social security and Medicare or RRTA tax on tips or group-term life insurance. Idaho state tax forms 1040ez 3f         g Tax on golden parachute payments. Idaho state tax forms 1040ez 3g       4 Add lines 3a through 3g. Idaho state tax forms 1040ez 4       5 Tax to be forgiven. Idaho state tax forms 1040ez Subtract line 4 from line 2. Idaho state tax forms 1040ez 5       Note. Idaho state tax forms 1040ez If the total of columns (A), (B), and (C) of line 5 (including any amounts shown on line 15 of Worksheet B) is less than $10,000, also complete Worksheet C. Idaho state tax forms 1040ez Attach the computation of the tax to be forgiven or a copy of this worksheet to the decedent's final income tax return or amended tax return (Form 1040X) for each year listed on line 1. Idaho state tax forms 1040ez If filing Form 1040X for an eligible year, enter the amount from line 5 above on Form 1040X in column B of line 10 as a decrease in tax. Idaho state tax forms 1040ez The IRS will determine the amount to be refunded. Idaho state tax forms 1040ez Worksheet A. Idaho state tax forms 1040ez Figuring the Tax To Be Forgiven (For Decedents Who Filed a Return as Single, Married Filing Separately, Head of Household, or Qualifying Widow(er))         (A) First Eligible Year (1994 or 2000) (B) Second Eligible Year (1995 or 2001) (C) Third Eligible Year (1996 or 2002) 1 Enter the years eligible for tax forgiveness. Idaho state tax forms 1040ez 1       2 Enter the total tax from the decedent's income tax return. Idaho state tax forms 1040ez See Table 1 on page 5 for the line number for years before 2002. Idaho state tax forms 1040ez 2       3 Enter the following taxes, if any, shown on the decedent's income tax return. Idaho state tax forms 1040ez (These taxes are not eligible for forgiveness. Idaho state tax forms 1040ez )           a Self-employment tax. Idaho state tax forms 1040ez 3a         b Social security and Medicare tax on tip income not reported to employer. Idaho state tax forms 1040ez 3b         c Tax on excess contributions to IRAs, Coverdell education savings accounts (formerly Ed IRAs), or Archer MSAs (formerly medical savings accounts). Idaho state tax forms 1040ez 3c         d Tax on excess accumulation in qualified retirement plans. Idaho state tax forms 1040ez 3d         e Household employment taxes. Idaho state tax forms 1040ez 3e         f Uncollected social security and Medicare or RRTA tax on tips or group-term life insurance. Idaho state tax forms 1040ez 3f         g Tax on golden parachute payments. Idaho state tax forms 1040ez 3g       4 Add lines 3a through 3g. Idaho state tax forms 1040ez 4       5 Tax to be forgiven. Idaho state tax forms 1040ez Subtract line 4 from line 2. Idaho state tax forms 1040ez 5       Note. Idaho state tax forms 1040ez If the total of columns (A), (B), and (C) of line 5 (including any amounts shown on line 15 of Worksheet B) is less than $10,000, also complete Worksheet C. Idaho state tax forms 1040ez Attach the computation of the tax to be forgiven or a copy of this worksheet to the decedent's final income tax return or amended tax return (Form 1040X) for each year listed on line 1. Idaho state tax forms 1040ez If filing Form 1040X for an eligible year, enter the amount from line 5 above on Form 1040X in column B of line 10 as a decrease in tax. Idaho state tax forms 1040ez The IRS will determine the amount to be refunded. Idaho state tax forms 1040ez Worksheet B. Idaho state tax forms 1040ez Figuring the Tax To Be Forgiven (For Decedents Who Filed a Joint Return)       (A) First Eligible Year (1994 or 2000) (B) Second Eligible Year (1995 or 2001) (C) Third Eligible Year (1996 or 2002) 1 Enter the years eligible for forgiveness. Idaho state tax forms 1040ez 1       2 Enter the decedent's taxable income. Idaho state tax forms 1040ez Figure taxable income as if a separate return had been filed. Idaho state tax forms 1040ez See the instructions. Idaho state tax forms 1040ez 2       3 Enter the decedent's total tax. Idaho state tax forms 1040ez See the instructions. Idaho state tax forms 1040ez 3       4 Enter the total, if any, of the decedent's taxes not eligible for forgiveness. Idaho state tax forms 1040ez See the instructions. Idaho state tax forms 1040ez 4       5 Subtract line 4 from line 3. Idaho state tax forms 1040ez 5       6 Enter the surviving spouse's taxable income. Idaho state tax forms 1040ez Figure taxable income as if a separate return had been filed. Idaho state tax forms 1040ez See the instructions. Idaho state tax forms 1040ez 6       7 Enter the surviving spouse's total tax. Idaho state tax forms 1040ez See the instructions. Idaho state tax forms 1040ez 7       8 Enter the total, if any, of the surviving spouse's taxes listed in the instructions for line 4. Idaho state tax forms 1040ez 8       9 Subtract line 8 from line 7. Idaho state tax forms 1040ez 9       10 Add lines 5 and 9. Idaho state tax forms 1040ez 10       11 Enter the total tax from the joint return. Idaho state tax forms 1040ez See Table 1 on page 5 for the line number for years before 2002. Idaho state tax forms 1040ez 11       12 Add lines 4 and 8. Idaho state tax forms 1040ez 12       13 Subtract line 12 from line 11. Idaho state tax forms 1040ez 13       14 Divide line 5 by line 10. Idaho state tax forms 1040ez Enter the result as a decimal. Idaho state tax forms 1040ez 14       15 Tax to be forgiven. Idaho state tax forms 1040ez Multiply line 13 by line 14 and enter the result. Idaho state tax forms 1040ez 15       Note. Idaho state tax forms 1040ez If the total of columns (A), (B), and (C) of line 15 (including any amounts shown on line 5 of Worksheet A) is less than $10,000, also complete Worksheet C. Idaho state tax forms 1040ez Attach the computation of the tax to be forgiven or a copy of this worksheet to the decedent's final income tax return or amended tax return (Form 1040X) for each year listed on line 1. Idaho state tax forms 1040ez If filing Form 1040X for an eligible year, enter the amount from line 15 above on Form 1040X in column B of line 10 as a decrease in tax. Idaho state tax forms 1040ez The IRS will determine the amount to be refunded. Idaho state tax forms 1040ez Worksheet B. Idaho state tax forms 1040ez Figuring the Tax To Be Forgiven (For Decedents Who Filed a Joint Return)       (A) First Eligible Year (1994 or 2000) (B) Second Eligible Year (1995 or 2001) (C) Third Eligible Year (1996 or 2002) 1 Enter the years eligible for forgiveness. Idaho state tax forms 1040ez 1       2 Enter the decedent's taxable income. Idaho state tax forms 1040ez Figure taxable income as if a separate return had been filed. Idaho state tax forms 1040ez See the instructions. Idaho state tax forms 1040ez 2       3 Enter the decedent's total tax. Idaho state tax forms 1040ez See the instructions. Idaho state tax forms 1040ez 3       4 Enter the total, if any, of the decedent's taxes not eligible for forgiveness. Idaho state tax forms 1040ez See the instructions. Idaho state tax forms 1040ez 4       5 Subtract line 4 from line 3. Idaho state tax forms 1040ez 5       6 Enter the surviving spouse's taxable income. Idaho state tax forms 1040ez Figure taxable income as if a separate return had been filed. Idaho state tax forms 1040ez See the instructions. Idaho state tax forms 1040ez 6       7 Enter the surviving spouse's total tax. Idaho state tax forms 1040ez See the instructions. Idaho state tax forms 1040ez 7       8 Enter the total, if any, of the surviving spouse's taxes listed in the instructions for line 4. Idaho state tax forms 1040ez 8       9 Subtract line 8 from line 7. Idaho state tax forms 1040ez 9       10 Add lines 5 and 9. Idaho state tax forms 1040ez 10       11 Enter the total tax from the joint return. Idaho state tax forms 1040ez See Table 1 on page 5 for the line number for years before 2002. Idaho state tax forms 1040ez 11       12 Add lines 4 and 8. Idaho state tax forms 1040ez 12       13 Subtract line 12 from line 11. Idaho state tax forms 1040ez 13       14 Divide line 5 by line 10. Idaho state tax forms 1040ez Enter the result as a decimal. Idaho state tax forms 1040ez 14       15 Tax to be forgiven. Idaho state tax forms 1040ez Multiply line 13 by line 14 and enter the result. Idaho state tax forms 1040ez 15       Note. Idaho state tax forms 1040ez If the total of columns (A), (B), and (C) of line 15 (including any amounts shown on line 5 of Worksheet A) is less than $10,000, also complete Worksheet C. Idaho state tax forms 1040ez Attach the computation of the tax to be forgiven or a copy of this worksheet to the decedent's final income tax return or amended tax return (Form 1040X) for each year listed on line 1. Idaho state tax forms 1040ez If filing Form 1040X for an eligible year, enter the amount from line 15 above on Form 1040X in column B of line 10 as a decrease in tax. Idaho state tax forms 1040ez The IRS will determine the amount to be refunded. Idaho state tax forms 1040ez Worksheet C. Idaho state tax forms 1040ez Amount Treated as Tax Payment for Decedent's Last Tax Year Caution: The decedent is entitled to minimum tax forgiveness of $10,000. Idaho state tax forms 1040ez Complete this worksheet only if the total tax forgiven for all eligible years is less than $10,000. Idaho state tax forms 1040ez 1 Minimum tax forgiveness. Idaho state tax forms 1040ez Note. Idaho state tax forms 1040ez Before completing lines 2–9, see Instructions for lines 2–9 of Worksheet C. Idaho state tax forms 1040ez 1 $10,000 2 Enter the taxable income from line 22 (Form 1041) 2       3 Enter the distribution deduction from line 18 (Form 1041) . Idaho state tax forms 1040ez 3       4 Add lines 2 and 3. Idaho state tax forms 1040ez 4       5 Enter exempt income received after death minus expenses allocable to exempt income. Idaho state tax forms 1040ez (See Income received after date of death on page 5. Idaho state tax forms 1040ez ) 5       6 Add lines 4 and 5. Idaho state tax forms 1040ez 6       7 Figure the tax on line 6 using Schedule G (Form 1041). Idaho state tax forms 1040ez 7       8 Figure the tax on line 4 using Schedule G (Form 1041). Idaho state tax forms 1040ez 8       9 Tax on exempt income. Idaho state tax forms 1040ez Subtract line 8 from line 7. Idaho state tax forms 1040ez 9       10 Enter the total of columns (A)–(C) from line 5 of Worksheet A or line 15 of Worksheet B. Idaho state tax forms 1040ez If the decedent was not required to file tax returns for the eligible tax years, enter -0-. Idaho state tax forms 1040ez 10       11 Add lines 9 and 10. Idaho state tax forms 1040ez 11   12 Additional payment allowed. Idaho state tax forms 1040ez If line 11 is $10,000 or more, enter -0- and stop here. Idaho state tax forms 1040ez No additional amount is allowed as a tax payment. Idaho state tax forms 1040ez Otherwise, subtract line 11 from line 1 and enter the result. Idaho state tax forms 1040ez 12   Note. Idaho state tax forms 1040ez The amount on line 12 is allowed as a tax payment for the decedent's last tax year (usually 1995 or 2001). Idaho state tax forms 1040ez Attach the computation of the additional payment allowed or a copy of this worksheet to the original or amended income tax return for the decedent's last tax year. Idaho state tax forms 1040ez If filing Form 1040, include the amount from line 12 above on the “Other payments” line of the form. Idaho state tax forms 1040ez Write "Sec. Idaho state tax forms 1040ez 692(d)(2) Payment" and the amount to the right of the entry space. Idaho state tax forms 1040ez Also indicate whether a Form 1041 is being filed for the decedent's estate. Idaho state tax forms 1040ez If filing Form 1040X, include the amount from line 12 above on Form 1040X on line 15, columns (B) and (C). Idaho state tax forms 1040ez Write “Sec. Idaho state tax forms 1040ez 692(d)(2) Payment” on the dotted line to the left of the entry space. Idaho state tax forms 1040ez Worksheet C. Idaho state tax forms 1040ez Amount Treated as Tax Payment for Decedent's Last Tax Year Caution: The decedent is entitled to minimum tax forgiveness of $10,000. Idaho state tax forms 1040ez Complete this worksheet only if the total tax forgiven for all eligible years is less than $10,000. Idaho state tax forms 1040ez 1 Minimum tax forgiveness. Idaho state tax forms 1040ez Note. Idaho state tax forms 1040ez Before completing lines 2–9, see Instructions for lines 2–9 of Worksheet C. Idaho state tax forms 1040ez 1 $10,000 2 Enter the taxable income from line 22 (Form 1041) 2       3 Enter the distribution deduction from line 18 (Form 1041) . Idaho state tax forms 1040ez 3       4 Add lines 2 and 3. Idaho state tax forms 1040ez 4       5 Enter exempt income received after death minus expenses allocable to exempt income. Idaho state tax forms 1040ez (See Income received after date of death on page 5. Idaho state tax forms 1040ez ) 5       6 Add lines 4 and 5. Idaho state tax forms 1040ez 6       7 Figure the tax on line 6 using Schedule G (Form 1041). Idaho state tax forms 1040ez 7       8 Figure the tax on line 4 using Schedule G (Form 1041). Idaho state tax forms 1040ez 8       9 Tax on exempt income. Idaho state tax forms 1040ez Subtract line 8 from line 7. Idaho state tax forms 1040ez 9       10 Enter the total of columns (A)–(C) from line 5 of Worksheet A or line 15 of Worksheet B. Idaho state tax forms 1040ez If the decedent was not required to file tax returns for the eligible tax years, enter -0-. Idaho state tax forms 1040ez 10       11 Add lines 9 and 10. Idaho state tax forms 1040ez 11   12 Additional payment allowed. Idaho state tax forms 1040ez If line 11 is $10,000 or more, enter -0- and stop here. Idaho state tax forms 1040ez No additional amount is allowed as a tax payment. Idaho state tax forms 1040ez Otherwise, subtract line 11 from line 1 and enter the result. Idaho state tax forms 1040ez 12   Note. Idaho state tax forms 1040ez The amount on line 12 is allowed as a tax payment for the decedent's last tax year (usually 1995 or 2001). Idaho state tax forms 1040ez Attach the computation of the additional payment allowed or a copy of this worksheet to the original or amended income tax return for the decedent's last tax year. Idaho state tax forms 1040ez If filing Form 1040, include the amount from line 12 above on the “Other payments” line of the form. Idaho state tax forms 1040ez Write "Sec. Idaho state tax forms 1040ez 692(d)(2) Payment" and the amount to the right of the entry space. Idaho state tax forms 1040ez Also indicate whether a Form 1041 is being filed for the decedent's estate. Idaho state tax forms 1040ez If filing Form 1040X, include the amount from line 12 above on Form 1040X on line 15, columns (B) and (C). Idaho state tax forms 1040ez Write “Sec. Idaho state tax forms 1040ez 692(d)(2) Payment” on the dotted line to the left of the entry space. Idaho state tax forms 1040ez How To Get Tax Help Special IRS assistance. Idaho state tax forms 1040ez   The IRS is providing special help for those affected by the terrorist attacks, as well as survivors and personal representatives of the victims. Idaho state tax forms 1040ez We have set up a special toll-free number for people who may have trouble filing or paying their taxes because they were affected by the terrorist attacks, or who have other tax issues related to the attacks. Idaho state tax forms 1040ez Call 1–866–562–5227 Monday through Friday In English–7 a. Idaho state tax forms 1040ez m. Idaho state tax forms 1040ez to 10 p. Idaho state tax forms 1040ez m. Idaho state tax forms 1040ez local time In Spanish–8 a. Idaho state tax forms 1040ez m. Idaho state tax forms 1040ez to 9:30 p. Idaho state tax forms 1040ez m. Idaho state tax forms 1040ez local time   The IRS web site at www. Idaho state tax forms 1040ez irs. Idaho state tax forms 1040ez gov has notices and other tax relief information. Idaho state tax forms 1040ez Check it periodically for any new guidance or to see if Congress has enacted new legislation. Idaho state tax forms 1040ez   Business taxpayers affected by the attacks can e-mail their questions to corp. Idaho state tax forms 1040ez disaster. Idaho state tax forms 1040ez relief@irs. Idaho state tax forms 1040ez gov. Idaho state tax forms 1040ez   For current information on Presidentially declared disaster areas, check the Federal Emergency Management Agency Web site at www. Idaho state tax forms 1040ez fema. Idaho state tax forms 1040ez gov. Idaho state tax forms 1040ez Other help from the IRS. Idaho state tax forms 1040ez   You can get help with unresolved tax issues, order free publications and forms, ask tax questions, and get more information from the IRS in several ways. Idaho state tax forms 1040ez By selecting the method that is best for you, you will have quick and easy access to tax help. Idaho state tax forms 1040ez Contacting your Taxpayer Advocate. Idaho state tax forms 1040ez   If you have attempted to deal with an IRS problem unsuccessfully, you should contact your Taxpayer Advocate. Idaho state tax forms 1040ez   The Taxpayer Advocate represents your interests and concerns within the IRS by protecting your rights and resolving problems that have not been fixed through normal channels. Idaho state tax forms 1040ez While Taxpayer Advocates cannot change the tax law or make a technical tax decision, they can clear up problems that resulted from previous contacts and ensure that your case is given a complete and impartial review. Idaho state tax forms 1040ez   To contact your Taxpayer Advocate: Call the Taxpayer Advocate at 1–877–777–4778. Idaho state tax forms 1040ez Call the IRS at 1–800–829–1040. Idaho state tax forms 1040ez Call, write, or fax the Taxpayer Advocate office in your area. Idaho state tax forms 1040ez Call 1–800–829–4059 if you are a TTY/TDD user. Idaho state tax forms 1040ez   For more information, see Publication 1546, The Taxpayer Advocate Service of the IRS. Idaho state tax forms 1040ez Free tax services. 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