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Ohio State Tax Form 2013

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Ohio State Tax Form 2013

Ohio state tax form 2013 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. Ohio state tax form 2013 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. Ohio state tax form 2013 Income tax is forgiven for these decedents whether they were killed in an attack or in rescue or recovery operations. Ohio state tax form 2013 Any forgiven tax liability owed to the IRS will not have to be paid. Ohio state tax form 2013 Any forgiven tax liability that has already been paid will be refunded. Ohio state tax form 2013 (See Refund of Taxes Paid, later. Ohio state tax form 2013 ) To determine the amount of tax to be forgiven, read Years Eligible for Tax Forgiveness first. Ohio state tax form 2013 Then read Amount of Tax Forgiven. Ohio state tax form 2013 Decedents whose total forgiven tax liability for all eligible years is less than $10,000 are entitled to $10,000 minimum relief. Ohio state tax form 2013 Even decedents who were not required to file tax returns for the eligible tax years are entitled to $10,000 minimum relief. Ohio state tax form 2013 See Minimum Amount of Relief later under Amount of Tax Forgiven. Ohio state tax form 2013 Years Eligible for Tax Forgiveness The following paragraphs explain which years are eligible for tax forgiveness. Ohio state tax form 2013 Oklahoma City attack. Ohio state tax form 2013   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. Ohio state tax form 2013 Example 1. Ohio state tax form 2013 A man was killed in the bombing of the federal building in Oklahoma City on April 19, 1995. Ohio state tax form 2013 His income tax is forgiven for 1994 and 1995. Ohio state tax form 2013 Example 2. Ohio state tax form 2013 A woman was wounded while walking outside the federal building in Oklahoma City on April 19, 1995. Ohio state tax form 2013 She subsequently died of her wounds in 1996. Ohio state tax form 2013 Her income tax is forgiven for 1994, 1995, and 1996. Ohio state tax form 2013 September 11 attacks and anthrax attacks. Ohio state tax form 2013   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. Ohio state tax form 2013 Example 1. Ohio state tax form 2013 A Pentagon employee died in the September 11 attack. Ohio state tax form 2013 Her income tax is forgiven for 2000 and 2001. Ohio state tax form 2013 Example 2. Ohio state tax form 2013 A visitor to the World Trade Center died in 2002 of wounds he sustained in the September 11 attack. Ohio state tax form 2013 His income tax liability is forgiven for 2000, 2001, and 2002. Ohio state tax form 2013 Amount of Tax Forgiven The IRS will forgive the decedent's income tax liability for all years eligible for tax forgiveness. Ohio state tax form 2013 On a joint return, only the decedent's part of the joint income tax liability is eligible for forgiveness. Ohio state tax form 2013 To figure the tax to be forgiven, use the following worksheets. Ohio state tax form 2013 Use Worksheet A for any eligible year the decedent filed a return as single, married filing separately, head of household, or qualifying widow(er). Ohio state tax form 2013 Use Worksheet B for any eligible year the decedent filed a joint return. Ohio state tax form 2013 See the illustrated Worksheet B near the end of this publication. Ohio state tax form 2013 Do not complete Worksheet A or B if the decedent was not required to file tax returns for the eligible tax years. Ohio state tax form 2013 Instead, complete Worksheet C and file a return for the decedent's last tax year. Ohio state tax form 2013 See Minimum Amount of Relief, later. Ohio state tax form 2013 If you need assistance, call the IRS at 1–866–562–5227 Monday through Friday during the following times. Ohio state tax form 2013 In English–7 a. Ohio state tax form 2013 m. Ohio state tax form 2013 to 10 p. Ohio state tax form 2013 m. Ohio state tax form 2013 local time. Ohio state tax form 2013 In Spanish–8 a. Ohio state tax form 2013 m. Ohio state tax form 2013 to 9:30 p. Ohio state tax form 2013 m. Ohio state tax form 2013 local time. Ohio state tax form 2013 Both spouses died. Ohio state tax form 2013   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. Ohio state tax form 2013 Do this to determine if each spouse qualifies for the minimum relief of $10,000 (discussed later under Minimum Amount of Relief). Ohio state tax form 2013 If you are certain that neither spouse's total forgiven tax liability for all eligible years is less than $10,000, skip Worksheet B. Ohio state tax form 2013 However, attach a computation of the forgiven tax liability to the final income tax return or amended tax return for each eligible year. Ohio state tax form 2013 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. Ohio state tax form 2013 Residents of community property states. Ohio state tax form 2013   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. Ohio state tax form 2013 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. Ohio state tax form 2013 Worksheet B. Ohio state tax form 2013 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. Ohio state tax form 2013 1       2 Enter the decedent's taxable income. Ohio state tax form 2013 Figure taxable income as if a separate return had been filed. Ohio state tax form 2013 See the instructions. Ohio state tax form 2013 2       3 Enter the decedent's total tax. Ohio state tax form 2013 See the instructions. Ohio state tax form 2013 3       4 Enter the total, if any, of the decedent's taxes not eligible for forgiveness. Ohio state tax form 2013 See the instructions. Ohio state tax form 2013 4       5 Subtract line 4 from line 3. Ohio state tax form 2013 5       6 Enter the surviving spouse's taxable income. Ohio state tax form 2013 Figure taxable income as if a separate return had been filed. Ohio state tax form 2013 See the instructions. Ohio state tax form 2013 6       7 Enter the surviving spouse's total tax. Ohio state tax form 2013 See the instructions. Ohio state tax form 2013 7       8 Enter the total, if any, of the surviving spouse's taxes listed in the instructions for line 4. Ohio state tax form 2013 8       9 Subtract line 8 from line 7. Ohio state tax form 2013 9       10 Add lines 5 and 9. Ohio state tax form 2013 10       11 Enter the total tax from the joint return. Ohio state tax form 2013 See Table 1 on page 5 for the line number for years before 2002. Ohio state tax form 2013 11       12 Add lines 4 and 8. Ohio state tax form 2013 12       13 Subtract line 12 from line 11. Ohio state tax form 2013 13       14 Divide line 5 by line 10. Ohio state tax form 2013 Enter the result as a decimal. Ohio state tax form 2013 14       15 Tax to be forgiven. Ohio state tax form 2013 Multiply line 13 by line 14 and enter the result. Ohio state tax form 2013 15       Note. Ohio state tax form 2013 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. Ohio state tax form 2013 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. Ohio state tax form 2013 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. Ohio state tax form 2013 The IRS will determine the amount to be refunded. Ohio state tax form 2013 Worksheet B. Ohio state tax form 2013 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. Ohio state tax form 2013 1       2 Enter the decedent's taxable income. Ohio state tax form 2013 Figure taxable income as if a separate return had been filed. Ohio state tax form 2013 See the instructions. Ohio state tax form 2013 2       3 Enter the decedent's total tax. Ohio state tax form 2013 See the instructions. Ohio state tax form 2013 3       4 Enter the total, if any, of the decedent's taxes not eligible for forgiveness. Ohio state tax form 2013 See the instructions. Ohio state tax form 2013 4       5 Subtract line 4 from line 3. Ohio state tax form 2013 5       6 Enter the surviving spouse's taxable income. Ohio state tax form 2013 Figure taxable income as if a separate return had been filed. Ohio state tax form 2013 See the instructions. Ohio state tax form 2013 6       7 Enter the surviving spouse's total tax. Ohio state tax form 2013 See the instructions. Ohio state tax form 2013 7       8 Enter the total, if any, of the surviving spouse's taxes listed in the instructions for line 4. Ohio state tax form 2013 8       9 Subtract line 8 from line 7. Ohio state tax form 2013 9       10 Add lines 5 and 9. Ohio state tax form 2013 10       11 Enter the total tax from the joint return. Ohio state tax form 2013 See Table 1 on page 5 for the line number for years before 2002. Ohio state tax form 2013 11       12 Add lines 4 and 8. Ohio state tax form 2013 12       13 Subtract line 12 from line 11. Ohio state tax form 2013 13       14 Divide line 5 by line 10. Ohio state tax form 2013 Enter the result as a decimal. Ohio state tax form 2013 14       15 Tax to be forgiven. Ohio state tax form 2013 Multiply line 13 by line 14 and enter the result. Ohio state tax form 2013 15       Note. Ohio state tax form 2013 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. Ohio state tax form 2013 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. Ohio state tax form 2013 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. Ohio state tax form 2013 The IRS will determine the amount to be refunded. Ohio state tax form 2013 Instructions for Worksheet B Table 1. Ohio state tax form 2013 Total Tax Line on Decedent's Return Note: Use this table to find the total tax line on the decedent's income tax return. Ohio state tax form 2013 * 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. Ohio state tax form 2013 ** File Form 4506 to get a transcript of the decedent's account. Ohio state tax form 2013 Table 1. Ohio state tax form 2013 Total Tax Line on Decedent's Return Note: Use this table to find the total tax line on the decedent's income tax return. Ohio state tax form 2013 * 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. Ohio state tax form 2013 ** File Form 4506 to get a transcript of the decedent's account. Ohio state tax form 2013 Lines 2 and 6. Ohio state tax form 2013   Allocate income and deductions in the same manner they would have been allocated if the spouses had filed separate returns. Ohio state tax form 2013   Allocate wages and salaries to the spouse who performed the services and received the Form W-2. Ohio state tax form 2013 Business and investment income (including capital gains) are generally allocated to the spouse who owned the business or investment that produced the income. Ohio state tax form 2013 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. Ohio state tax form 2013   Allocate business deductions to the owner of the business. Ohio state tax form 2013 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. Ohio state tax form 2013 Lines 3 and 7. Ohio state tax form 2013   Figure the total tax as if a separate return had been filed. Ohio state tax form 2013 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. Ohio state tax form 2013 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. Ohio state tax form 2013   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. Ohio state tax form 2013 If a credit would not have been allowed on a separate return, allocate the credit shown on the joint return between the spouses. Ohio state tax form 2013 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. Ohio state tax form 2013 Line 4. Ohio state tax form 2013   Enter the total, if any, of the following taxes. Ohio state tax form 2013 Self-employment tax. Ohio state tax form 2013 Social security and Medicare tax on tip income not reported to employer. Ohio state tax form 2013 Tax on excess contributions to IRAs, Coverdell education savings accounts (formerly Ed IRAs), or Archer MSAs (formerly medical savings accounts). Ohio state tax form 2013 Tax on excess accumulation in qualified retirement plans. Ohio state tax form 2013 Household employment taxes. Ohio state tax form 2013 Uncollected social security and Medicare or RRTA tax on tips or group-term life insurance. Ohio state tax form 2013 Tax on golden parachute payments. Ohio state tax form 2013 Minimum Amount of Relief The minimum amount of relief is $10,000. Ohio state tax form 2013 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. Ohio state tax form 2013 The IRS will refund the difference as explained under Refund of Taxes Paid. Ohio state tax form 2013 Use Worksheet C to figure the additional tax payment. Ohio state tax form 2013 But first complete Worksheet A or B, unless the decedent was not required to file tax returns for the eligible tax years. Ohio state tax form 2013 Example 1. Ohio state tax form 2013 An individual who died in the September 11 attacks had an income tax liability of $-0- for 2000 and $6,400 for 2001. Ohio state tax form 2013 The $6,400 is eligible for forgiveness. Ohio state tax form 2013 The IRS will forgive $6,400 and treat the difference between $10,000 and $6,400 ($3,600) as a tax payment for 2001. Ohio state tax form 2013 Example 2. Ohio state tax form 2013 A child who died in the September 11 attacks had no (-0-) income tax liability for 2000 or 2001. Ohio state tax form 2013 The IRS will treat $10,000 as a tax payment for 2001. Ohio state tax form 2013 Income received after date of death. Ohio state tax form 2013   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. Ohio state tax form 2013 Examples are the final paycheck or dividends on stock owned by the decedent. Ohio state tax form 2013 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). Ohio state tax form 2013 Nonqualifying income. Ohio state tax form 2013   The following income is not exempt from tax. Ohio state tax form 2013 The tax on it is not eligible for forgiveness. Ohio state tax form 2013 Deferred compensation that would have been payable if the death had occurred because of an event other than these attacks. Ohio state tax form 2013 Amounts that would not have been payable but for an action taken after September 11, 2001. Ohio state tax form 2013 The following are examples of nonqualifying income. Ohio state tax form 2013 Amounts payable from a qualified retirement plan or IRA to the beneficiary or estate of the decedent. Ohio state tax form 2013 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. Ohio state tax form 2013 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. Ohio state tax form 2013 Interest on savings bonds cashed by the beneficiary of the decedent. Ohio state tax form 2013 If you are responsible for the estate of a decedent, see Publication 559. Ohio state tax form 2013 Publication 559 discusses how to complete and file federal income tax returns and explains your responsibility to pay any taxes due. Ohio state tax form 2013 Instructions for lines 2–9 of Worksheet C. Ohio state tax form 2013   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. Ohio state tax form 2013 To figure the tax that would have been payable, you can use lines 2 through 9 of Worksheet C. Ohio state tax form 2013 Or, if special requirements are met, you can use the alternative computation instead. Ohio state tax form 2013 See Alternative computation, later. Ohio state tax form 2013   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. Ohio state tax form 2013 Use Form 1041 to figure what the taxable income would be without including the exempt income. Ohio state tax form 2013 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)). Ohio state tax form 2013 Alternative computation. Ohio state tax form 2013   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. Ohio state tax form 2013 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. Ohio state tax form 2013 The estate claimed an income distribution deduction on line 18 (Form 1041). Ohio state tax form 2013 Each beneficiary submits the information necessary to refigure the income tax payable on the exempt income received from the decedent's estate. Ohio state tax form 2013 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. Ohio state tax form 2013 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. Ohio state tax form 2013 Complete the rest of Worksheet C to determine the additional payment allowed. Ohio state tax form 2013 Worksheet C. Ohio state tax form 2013 Amount Treated as Tax Payment for Decedent's Last Tax Year Caution: The decedent is entitled to minimum relief of $10,000. Ohio state tax form 2013 Complete this worksheet only if the total tax forgiven for all eligible years is less than $10,000. Ohio state tax form 2013 1 Minimum relief amount. Ohio state tax form 2013 Note: Before completing lines 2–9, see Instructions for lines 2–9 of Worksheet C. Ohio state tax form 2013 1 $10,000 2 Enter the taxable income from line 22 (Form 1041) 2       3 Enter the distribution deduction from line 18 (Form 1041) . Ohio state tax form 2013 3       4 Add lines 2 and 3. Ohio state tax form 2013 4       5 Enter exempt income received after death minus expenses allocable to exempt income. Ohio state tax form 2013 (See Income received after date of death on page 5. Ohio state tax form 2013 ) 5       6 Add lines 4 and 5. Ohio state tax form 2013 6       7 Figure the tax on line 6 using Schedule G (Form 1041). Ohio state tax form 2013 7       8 Figure the tax on line 4 using Schedule G (Form 1041). Ohio state tax form 2013 8       9 Tax on exempt income. Ohio state tax form 2013 Subtract line 8 from line 7. Ohio state tax form 2013 9       10 Enter the total of columns (A)–(C) from line 5 of Worksheet A or line 15 of Worksheet B. Ohio state tax form 2013 If the decedent was not required to file tax returns for the eligible tax years, enter -0-. Ohio state tax form 2013 10       11 Add lines 9 and 10. Ohio state tax form 2013 11   12 Additional payment allowed. Ohio state tax form 2013 If line 11 is $10,000 or more, enter -0- and stop here. Ohio state tax form 2013 No additional amount is allowed as a tax payment. Ohio state tax form 2013 Otherwise, subtract line 11 from line 1 and enter the result. Ohio state tax form 2013 12   Note. Ohio state tax form 2013 The amount on line 12 is allowed as a tax payment for the decedent's last tax year (usually 1995 or 2001). Ohio state tax form 2013 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. Ohio state tax form 2013 If filing Form 1040, include the amount from line 12 above on the “Other payments” line of the form. Ohio state tax form 2013 Write "Sec. Ohio state tax form 2013 692(d)(2) Payment" and the amount to the right of the entry space. Ohio state tax form 2013 Also indicate whether a Form 1041 is being filed for the decedent's estate. Ohio state tax form 2013 If filing Form 1040X, include the amount from line 12 above on Form 1040X on line 15, columns (B) and (C). Ohio state tax form 2013 Write “Sec. Ohio state tax form 2013 692(d)(2) Payment” on the dotted line to the left of the entry space. Ohio state tax form 2013 Worksheet C. Ohio state tax form 2013 Amount Treated as Tax Payment for Decedent's Last Tax Year Caution: The decedent is entitled to minimum relief of $10,000. Ohio state tax form 2013 Complete this worksheet only if the total tax forgiven for all eligible years is less than $10,000. Ohio state tax form 2013 1 Minimum relief amount. Ohio state tax form 2013 Note: Before completing lines 2–9, see Instructions for lines 2–9 of Worksheet C. Ohio state tax form 2013 1 $10,000 2 Enter the taxable income from line 22 (Form 1041) 2       3 Enter the distribution deduction from line 18 (Form 1041) . Ohio state tax form 2013 3       4 Add lines 2 and 3. Ohio state tax form 2013 4       5 Enter exempt income received after death minus expenses allocable to exempt income. Ohio state tax form 2013 (See Income received after date of death on page 5. Ohio state tax form 2013 ) 5       6 Add lines 4 and 5. Ohio state tax form 2013 6       7 Figure the tax on line 6 using Schedule G (Form 1041). Ohio state tax form 2013 7       8 Figure the tax on line 4 using Schedule G (Form 1041). Ohio state tax form 2013 8       9 Tax on exempt income. Ohio state tax form 2013 Subtract line 8 from line 7. Ohio state tax form 2013 9       10 Enter the total of columns (A)–(C) from line 5 of Worksheet A or line 15 of Worksheet B. Ohio state tax form 2013 If the decedent was not required to file tax returns for the eligible tax years, enter -0-. Ohio state tax form 2013 10       11 Add lines 9 and 10. Ohio state tax form 2013 11   12 Additional payment allowed. Ohio state tax form 2013 If line 11 is $10,000 or more, enter -0- and stop here. Ohio state tax form 2013 No additional amount is allowed as a tax payment. Ohio state tax form 2013 Otherwise, subtract line 11 from line 1 and enter the result. Ohio state tax form 2013 12   Note. Ohio state tax form 2013 The amount on line 12 is allowed as a tax payment for the decedent's last tax year (usually 1995 or 2001). Ohio state tax form 2013 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. Ohio state tax form 2013 If filing Form 1040, include the amount from line 12 above on the “Other payments” line of the form. Ohio state tax form 2013 Write "Sec. Ohio state tax form 2013 692(d)(2) Payment" and the amount to the right of the entry space. Ohio state tax form 2013 Also indicate whether a Form 1041 is being filed for the decedent's estate. Ohio state tax form 2013 If filing Form 1040X, include the amount from line 12 above on Form 1040X on line 15, columns (B) and (C). Ohio state tax form 2013 Write “Sec. Ohio state tax form 2013 692(d)(2) Payment” on the dotted line to the left of the entry space. Ohio state tax form 2013 Worksheet D. Ohio state tax form 2013 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. Ohio state tax form 2013 (See Income received after date of death on page 5. Ohio state tax form 2013 ) 2   3 Add lines 1 and 2 3   4 Figure the tax on line 3 using Schedule G (Form 1041). Ohio state tax form 2013 4   5 Figure the tax on line 1 using Schedule G (Form 1041). Ohio state tax form 2013 5   6 Estate's tax on exempt income. Ohio state tax form 2013 Subtract line 5 from line 4 6   7 Beneficiaries' tax on exempt income. Ohio state tax form 2013 Figure the total tax that would have been payable by all beneficiaries. Ohio state tax form 2013 Do this by including in each beneficiary's gross income the exempt income received from the decedent's estate and refiguring the income tax. Ohio state tax form 2013 Add the amounts by which each beneficiary's income tax is increased. Ohio state tax form 2013 7   8 Add lines 6 and 7. Ohio state tax form 2013 Enter this amount on line 9 of Worksheet C. Ohio state tax form 2013 8   Worksheet D. Ohio state tax form 2013 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. Ohio state tax form 2013 (See Income received after date of death on page 5. Ohio state tax form 2013 ) 2   3 Add lines 1 and 2 3   4 Figure the tax on line 3 using Schedule G (Form 1041). Ohio state tax form 2013 4   5 Figure the tax on line 1 using Schedule G (Form 1041). Ohio state tax form 2013 5   6 Estate's tax on exempt income. Ohio state tax form 2013 Subtract line 5 from line 4 6   7 Beneficiaries' tax on exempt income. Ohio state tax form 2013 Figure the total tax that would have been payable by all beneficiaries. Ohio state tax form 2013 Do this by including in each beneficiary's gross income the exempt income received from the decedent's estate and refiguring the income tax. Ohio state tax form 2013 Add the amounts by which each beneficiary's income tax is increased. Ohio state tax form 2013 7   8 Add lines 6 and 7. Ohio state tax form 2013 Enter this amount on line 9 of Worksheet C. Ohio state tax form 2013 8   Refund of Taxes Paid The IRS will refund the following forgiven income tax liabilities. Ohio state tax form 2013 Income tax liabilities that have been paid. Ohio state tax form 2013 Income tax liabilities treated as paid because the total tax liability for all years eligible for tax forgiveness is less than $10,000. Ohio state tax form 2013 See Minimum Amount of Relief, earlier. Ohio state tax form 2013 Example 1. Ohio state tax form 2013 A man who died in the September 11 attacks had an income tax liability of $7,500 for 2000 and $6,500 for 2001. Ohio state tax form 2013 The total, $14,000, is eligible for tax forgiveness. Ohio state tax form 2013 However, he paid only $13,000 of that amount. Ohio state tax form 2013 The IRS will refund the $13,000 paid. Ohio state tax form 2013 Example 2. Ohio state tax form 2013 A child who died in the September 11 attacks had no income tax liability for 2000 or 2001. Ohio state tax form 2013 The child qualifies for the minimum relief of $10,000. Ohio state tax form 2013 The $10,000 is treated as a tax payment for 2001 and will be refunded. Ohio state tax form 2013 Period for filing a claim for credit or refund. Ohio state tax form 2013   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. Ohio state tax form 2013 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. Ohio state tax form 2013 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. Ohio state tax form 2013 Extension of time for victims of Oklahoma City attack. Ohio state tax form 2013   The period described above has been extended for victims of the Oklahoma City attack. Ohio state tax form 2013 Survivors and personal representatives of these victims have until January 22, 2003, to file an original or amended return. Ohio state tax form 2013 How To Claim Tax Forgiveness Use the following procedures to claim income tax forgiveness. Ohio state tax form 2013 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. Ohio state tax form 2013 Return required but not yet filed. Ohio state tax form 2013   File Form 1040 if the decedent was a U. Ohio state tax form 2013 S. Ohio state tax form 2013 citizen or resident. Ohio state tax form 2013 File Form 1040NR if the decedent was a nonresident alien. Ohio state tax form 2013 A nonresident alien is someone who is not a U. Ohio state tax form 2013 S. Ohio state tax form 2013 citizen or resident. Ohio state tax form 2013 Return required and already filed. Ohio state tax form 2013   File a separate Form 1040X for each year you are claiming tax relief. Ohio state tax form 2013 Return not required and not filed. Ohio state tax form 2013   File Form 1040 only for the year of death if the decedent was a U. Ohio state tax form 2013 S. Ohio state tax form 2013 citizen or resident. Ohio state tax form 2013 File Form 1040NR if the decedent was a nonresident alien. Ohio state tax form 2013 Return not required but already filed. Ohio state tax form 2013   File Form 1040X only for the year of death. Ohio state tax form 2013 How to complete the returns. Ohio state tax form 2013   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. Ohio state tax form 2013 Attach to each return a computation of the income tax to be forgiven or a copy of Worksheet A or B. Ohio state tax form 2013 If filing Form 1040 or Form 1040NR, also attach any Forms W–2. Ohio state tax form 2013 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. Ohio state tax form 2013 Also, please write one of the following across the top of page 1 of each return. Ohio state tax form 2013 KITA—Oklahoma City KITA—9/11 KITA—Anthrax “KITA” means “killed in terrorist attack. Ohio state tax form 2013 ” 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. Ohio state tax form 2013 If you need a copy, use Form 4506. Ohio state tax form 2013 The IRS will provide a free copy of the tax return if you write “DISASTER” in the top margin of Form 4506. Ohio state tax form 2013 Attach Letters Testamentary or other evidence to establish that you are authorized to act for the decedent's estate. Ohio state tax form 2013 Send Form 4506 to the address shown in the form instructions. Ohio state tax form 2013 Taxpayer identification number. Ohio state tax form 2013   A taxpayer identification number must be furnished on the decedent's returns. Ohio state tax form 2013 This is usually the decedent's social security number (SSN). Ohio state tax form 2013 However, a nonresident alien who is not eligible to get an SSN should have an individual taxpayer identification number (ITIN). Ohio state tax form 2013 If the decedent was a nonresident alien, had neither an SSN nor an ITIN, and was not required to file a U. Ohio state tax form 2013 S. Ohio state tax form 2013 income tax return for any tax year, do not apply for an ITIN. Ohio state tax form 2013 You may claim a refund by filing Form 1040NR without an SSN or ITIN. Ohio state tax form 2013 Necessary Documents Please attach the following documents to the return or amended return. Ohio state tax form 2013 Proof of death. Ohio state tax form 2013   Attach a copy of the death certificate. Ohio state tax form 2013 If the Department of Defense issued DD Form 1300, Report of Casualty, you can attach that form instead of the death certificate. Ohio state tax form 2013 Form 1310. Ohio state tax form 2013   You must send Form 1310 with all returns and claims for refund, unless either of the following applies. Ohio state tax form 2013 You are a surviving spouse filing an original or amended joint return with the decedent. Ohio state tax form 2013 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. Ohio state tax form 2013 A personal representative is an executor or administrator of a decedent's estate, as certified or appointed by the court. Ohio state tax form 2013 A copy of the decedent's will cannot be accepted as evidence that you are the personal representative. Ohio state tax form 2013      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. Ohio state tax form 2013 Include a statement saying an amended return will be filed as soon as the necessary tax information is available. Ohio state tax form 2013 Where To File The IRS has set up a special office for processing returns and claims for tax forgiveness. Ohio state tax form 2013 Use one of the addresses shown below. Ohio state tax form 2013 Where you file the returns or claims depends on whether you use the U. Ohio state tax form 2013 S. Ohio state tax form 2013 Postal Service or a private delivery service. Ohio state tax form 2013 Please do not send these returns or claims to any of the addresses shown in the tax form instructions. Ohio state tax form 2013 U. Ohio state tax form 2013 S. Ohio state tax form 2013 Postal Service. Ohio state tax form 2013   If you use the U. Ohio state tax form 2013 S. Ohio state tax form 2013 Postal Service, file these returns and claims at the following address. Ohio state tax form 2013 Internal Revenue Service P. Ohio state tax form 2013 O. Ohio state tax form 2013 Box 4053 Woburn, MA 01888 Private delivery service. Ohio state tax form 2013   Private delivery services cannot deliver items to P. Ohio state tax form 2013 O. Ohio state tax form 2013 boxes. Ohio state tax form 2013 If you use a private delivery service, file these returns and claims at the following address. Ohio state tax form 2013 Internal Revenue Service Stop 661 310 Lowell St. Ohio state tax form 2013 Andover, MA 01810 Designated private delivery services. Ohio state tax form 2013   You can use the following private delivery services to file these returns and claims. Ohio state tax form 2013 Airborne Express (Airborne): Overnight Air Express Service, Next Afternoon Service, and Second Day Service. Ohio state tax form 2013 DHL Worldwide Express (DHL): DHL “Same Day” Service, and DHL USA Overnight. Ohio state tax form 2013 Federal Express (FedEx): FedEx Priority Overnight, FedEx Standard Overnight, and FedEx 2Day. Ohio state tax form 2013 United Parcel Service (UPS): UPS Next Day Air, UPS Next Day Air Saver, UPS 2nd Day Air, UPS 2nd Day Air A. Ohio state tax form 2013 M. Ohio state tax form 2013 , UPS Worldwide Express Plus, and UPS Worldwide Express. Ohio state tax form 2013 The private delivery service can tell you how to get written proof of the mailing date. Ohio state tax form 2013 Payments to Survivors The following section discusses the tax treatment of certain amounts received by survivors. Ohio state tax form 2013 September 11th Victim Compensation Fund of 2001 Payments from the September 11th Victim Compensation Fund of 2001 are not included in income. Ohio state tax form 2013 Qualified Disaster Relief Payments Qualified disaster relief payments are not included in income. Ohio state tax form 2013 These payments are not subject to income tax, self-employment tax, or employment taxes (social security, Medicare, and federal unemployment taxes). Ohio state tax form 2013 No withholding applies to these payments. Ohio state tax form 2013 Qualified disaster relief payments include payments you receive (regardless of the source) after September 10, 2001, for the following expenses. Ohio state tax form 2013 Reasonable and necessary personal, family, living, or funeral expenses incurred as a result of a terrorist attack. Ohio state tax form 2013 Reasonable and necessary expenses incurred for the repair or rehabilitation of a personal residence due to a terrorist attack. Ohio state tax form 2013 (A personal residence can be a rented residence or one you own. Ohio state tax form 2013 ) Reasonable and necessary expenses incurred for the repair or replacement of the contents of a personal residence due to a terrorist attack. Ohio state tax form 2013 Qualified disaster relief payments also include the following. Ohio state tax form 2013 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. Ohio state tax form 2013 Amounts paid by a federal, state, or local government in connection with a terrorist attack to those affected by the attack. Ohio state tax form 2013 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. Ohio state tax form 2013 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. Ohio state tax form 2013 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. Ohio state tax form 2013 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. Ohio state tax form 2013 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. Ohio state tax form 2013 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. Ohio state tax form 2013 For information on the period for filing Form 1040X, see Period for filing claim for credit or refund earlier under Refund of Taxes Paid. Ohio state tax form 2013 If that period has expired, you are granted an extension. Ohio state tax form 2013 You have until January 22, 2003, to file Form 1040X to exclude the death benefits. Ohio state tax form 2013 On top of page 1 of Form 1040X, write “Extension of Limitations Under PL 107–134, sec. Ohio state tax form 2013 102(b)(2). Ohio state tax form 2013 ” 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. Ohio state tax form 2013 The lender is not required to report the canceled debt on Form 1099–C, Cancellation of Debt. Ohio state tax form 2013 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. Ohio state tax form 2013 Bureau of Justice Assistance payments. Ohio state tax form 2013   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. Ohio state tax form 2013 Government plan annuity. Ohio state tax form 2013   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. Ohio state tax form 2013 This exclusion applies to the amount of the annuity based on the officer's service as a public safety officer. Ohio state tax form 2013 For this purpose, the term public safety officer includes police and law enforcement officers, firefighters, and rescue squad and ambulance crews. Ohio state tax form 2013 More information. Ohio state tax form 2013   For more information, see Publication 559. Ohio state tax form 2013 Postponed Tax Deadlines The IRS may postpone for up to 1 year certain tax deadlines of taxpayers who are affected by a terrorist attack. Ohio state tax form 2013 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. Ohio state tax form 2013 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). Ohio state tax form 2013 Affected taxpayers. Ohio state tax form 2013   If the IRS postpones a tax deadline, the following taxpayers are eligible for the postponement. Ohio state tax form 2013 Any individual whose main home is located in a covered area (defined later). Ohio state tax form 2013 Any business entity or sole proprietor whose principal place of business is located in a covered area. Ohio state tax form 2013 Any individual, business entity, or sole proprietor whose records needed to meet a postponed deadline are maintained in a covered area. Ohio state tax form 2013 The main home or principal place of business does not have to be located in the covered area. Ohio state tax form 2013 Any estate or trust whose tax records necessary to meet a postponed tax deadline are maintained in a covered area. Ohio state tax form 2013 Any individual who is a relief worker affiliated with a recognized government or philanthropic organization and who is assisting in a covered area. Ohio state tax form 2013 The spouse on a joint return with a taxpayer who is eligible for postponements. Ohio state tax form 2013 Any other person determined by the IRS to be affected by a terrorist attack. Ohio state tax form 2013 Covered area. Ohio state tax form 2013   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. Ohio state tax form 2013 Abatement of interest. Ohio state tax form 2013   The IRS may abate (forgive) the interest on any underpaid income tax for the length of any postponement. Ohio state tax form 2013 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. Ohio state tax form 2013 You must make this choice to deduct your loss on your 2000 return by the later of the following dates. Ohio state tax form 2013 The due date (without extensions) for filing your 2001 income tax return (April 15, 2002, if you are a calendar year taxpayer). Ohio state tax form 2013 The due date (with extensions) for the 2000 return. Ohio state tax form 2013 For more information about disaster area losses, see Publication 547. Ohio state tax form 2013 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. Ohio state tax form 2013 The estate tax is computed using a new rate schedule on page 25 of the November 2001 revision of the instructions for Form 706. Ohio state tax form 2013 The estate tax is reduced by credits against the estate tax, including the unified credit and the state death tax credit. Ohio state tax form 2013 These credits may reduce or eliminate the estate tax due. Ohio state tax form 2013 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. Ohio state tax form 2013 Recovery from the September 11th Victim Compensation Fund. Ohio state tax form 2013   The value of claims for a decedent's pain and suffering is normally included in the gross estate. Ohio state tax form 2013 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. Ohio state tax form 2013 Thus, there are no federal estate tax consequences if an estate or beneficiary receives a recovery from this fund. Ohio state tax form 2013 Which estates must file a return. Ohio state tax form 2013   For decedents dying in 2001, Form 706 must be filed by the executor for the estate of every U. Ohio state tax form 2013 S. Ohio state tax form 2013 citizen or resident whose gross estate, plus adjusted taxable gifts and specific exemption, is more than $675,000. Ohio state tax form 2013 Form 706 must be filed within 9 months after the date of decedent's death unless you receive an extension of time to file. Ohio state tax form 2013 Use Form 4768, Application for Extension of Time To File a Return and/or Pay U. Ohio state tax form 2013 S. Ohio state tax form 2013 Estate (and Generation-Skipping Transfer) Taxes, to apply for an extension. Ohio state tax form 2013 Where to file. Ohio state tax form 2013   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. Ohio state tax form 2013 Internal Revenue Service E & G Department/Stop 824T 201 W. Ohio state tax form 2013 Rivercenter Blvd. Ohio state tax form 2013 Covington, KY 41011 More information. Ohio state tax form 2013   For more information on the federal estate tax, see the instructions for Form 706. Ohio state tax form 2013 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. Ohio state tax form 2013 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. Ohio state tax form 2013 However, this tax will not apply to transactions entered into from February 22, 2002, to July 1, 2002, if certain requirements are met. Ohio state tax form 2013 For information about these requirements, see Internal Revenue Code section 5891. Ohio state tax form 2013 Worksheet B Illustrated. Ohio state tax form 2013 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. Ohio state tax form 2013 1 2000 2001   2 Enter the decedent's taxable income. Ohio state tax form 2013 Figure taxable income as if a separate return had been filed. Ohio state tax form 2013 See the instructions. Ohio state tax form 2013 2 $17,259 $14,295   3 Enter the decedent's total tax. Ohio state tax form 2013 See the instructions. Ohio state tax form 2013 3 6,123 5,250   4 Enter the total, if any, of the decedent's taxes not eligible for forgiveness. Ohio state tax form 2013 See the instructions. Ohio state tax form 2013 4 3,532 3,109   5 Subtract line 4 from line 3. Ohio state tax form 2013 5 2,591 2,141   6 Enter the surviving spouse's taxable income. Ohio state tax form 2013 Figure taxable income as if a separate return had been filed. Ohio state tax form 2013 See the instructions for line 2. Ohio state tax form 2013 6 29,025 29,850   7 Enter the surviving spouse's total tax. Ohio state tax form 2013 See the instructions. Ohio state tax form 2013 7 5,277 5,391   8 Enter the total, if any, of the surviving spouse's taxes listed in the instructions for line 4. Ohio state tax form 2013 8 0 0   9 Subtract line 8 from line 7. Ohio state tax form 2013 9 5,277 5,391   10 Add lines 5 and 9. Ohio state tax form 2013 10 7,868 7,532   11 Enter the total tax from the joint return. Ohio state tax form 2013 See Table 1 on page 5 for the line number for years before 2002. Ohio state tax form 2013 11 10,789 9,728   12 Add lines 4 and 8. Ohio state tax form 2013 12 3,532 3,109   13 Subtract line 12 from line 11. Ohio state tax form 2013 13 7,257 6,619   14 Divide line 5 by line 10. Ohio state tax form 2013 Enter the result as a decimal. Ohio state tax form 2013 14 . Ohio state tax form 2013 329 . Ohio state tax form 2013 284   15 Tax to be forgiven. Ohio state tax form 2013 Multiply line 13 by line 14 and enter the result. Ohio state tax form 2013 15 $2,388 $1,880   Note. Ohio state tax form 2013 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. Ohio state tax form 2013 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. Ohio state tax form 2013 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. Ohio state tax form 2013 The IRS will determine the amount to be refunded. Ohio state tax form 2013 Worksheet B Illustrated. Ohio state tax form 2013 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. Ohio state tax form 2013 1 2000 2001   2 Enter the decedent's taxable income. Ohio state tax form 2013 Figure taxable income as if a separate return had been filed. Ohio state tax form 2013 See the instructions. Ohio state tax form 2013 2 $17,259 $14,295   3 Enter the decedent's total tax. Ohio state tax form 2013 See the instructions. Ohio state tax form 2013 3 6,123 5,250   4 Enter the total, if any, of the decedent's taxes not eligible for forgiveness. Ohio state tax form 2013 See the instructions. Ohio state tax form 2013 4 3,532 3,109   5 Subtract line 4 from line 3. Ohio state tax form 2013 5 2,591 2,141   6 Enter the surviving spouse's taxable income. Ohio state tax form 2013 Figure taxable income as if a separate return had been filed. Ohio state tax form 2013 See the instructions for line 2. Ohio state tax form 2013 6 29,025 29,850   7 Enter the surviving spouse's total tax. Ohio state tax form 2013 See the instructions. Ohio state tax form 2013 7 5,277 5,391   8 Enter the total, if any, of the surviving spouse's taxes listed in the instructions for line 4. Ohio state tax form 2013 8 0 0   9 Subtract line 8 from line 7. Ohio state tax form 2013 9 5,277 5,391   10 Add lines 5 and 9. Ohio state tax form 2013 10 7,868 7,532   11 Enter the total tax from the joint return. Ohio state tax form 2013 See Table 1 on page 5 for the line number for years before 2002. Ohio state tax form 2013 11 10,789 9,728   12 Add lines 4 and 8. Ohio state tax form 2013 12 3,532 3,109   13 Subtract line 12 from line 11. Ohio state tax form 2013 13 7,257 6,619   14 Divide line 5 by line 10. Ohio state tax form 2013 Enter the result as a decimal. Ohio state tax form 2013 14 . Ohio state tax form 2013 329 . Ohio state tax form 2013 284   15 Tax to be forgiven. Ohio state tax form 2013 Multiply line 13 by line 14 and enter the result. Ohio state tax form 2013 15 $2,388 $1,880   Note. Ohio state tax form 2013 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. Ohio state tax form 2013 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. Ohio state tax form 2013 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. Ohio state tax form 2013 The IRS will determine the amount to be refunded. Ohio state tax form 2013 Illustrated Worksheets B and C A wife lost her husband in the September 11 attack on the World Trade Center. Ohio state tax form 2013 They filed a joint return for 2000 and the wife chose to file a joint return as a surviving spouse for 2001. Ohio state tax form 2013 The returns for 2000 and 2001 showed the following income, deductions, and tax liabilities. Ohio state tax form 2013 After the husband died, his estate received income of $4,000. Ohio state tax form 2013 Of that amount, $1,000 is net profit from Schedule C received before the end of 2001. Ohio state tax form 2013 This net profit is exempt from income tax as explained earlier under Income received after date of death. Ohio state tax form 2013 The wife files Form 1041 because the gross income of the estate for the tax year ($3,000) is $600 or more. Ohio state tax form 2013 To determine how much of the husband's tax liability for 2000 and 2001 is to be forgiven, the wife completes Worksheet B. Ohio state tax form 2013 She also completes Worksheet C because the forgiven tax liabilities for 2000 and 2001 (line 15 of Worksheet B) total less than $10,000. Ohio state tax form 2013 To claim tax relief for 2000, the wife files Form 1040X and attaches a copy of Worksheet B. Ohio state tax form 2013 To claim tax relief for 2001, she files Form 1040 and attaches copies of Worksheets B and C. Ohio state tax form 2013   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. Ohio state tax form 2013 Amount Treated as Tax Payment for Decedent's Last Tax Year Caution: The decedent is entitled to minimum relief of $10,000. Ohio state tax form 2013 Complete this worksheet only if the total tax forgiven for all eligible years is less than $10,000. Ohio state tax form 2013 1 Minimum relief amount. Ohio state tax form 2013 Note: Before completing lines 2–9, see Instructions for lines 2–9 of Worksheet C. Ohio state tax form 2013 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) . Ohio state tax form 2013 3 0     4 Add lines 2 and 3. Ohio state tax form 2013 4 2,400     5 Enter exempt income received after death minus expenses allocable to exempt income. Ohio state tax form 2013 (See Income received after date of death on page 5. Ohio state tax form 2013 ) 5 1,000     6 Add lines 4 and 5. Ohio state tax form 2013 6 3,400     7 Figure the tax on line 6 using Schedule G (Form 1041). Ohio state tax form 2013 7 710     8 Figure the tax on line 4 using Schedule G (Form 1041). Ohio state tax form 2013 8 435     9 Tax on exempt income. Ohio state tax form 2013 Subtract line 8 from line 7. Ohio state tax form 2013 9 275     10 Enter the total of columns (A)–(C) from line 5 of Worksheet A or line 15 of Worksheet B. Ohio state tax form 2013 If the decedent was not required to file tax returns for the eligible tax years, enter -0-. Ohio state tax form 2013 10 4,268     11 Add lines 9 and 10. Ohio state tax form 2013 11 $4,543 12 Additional payment allowed. Ohio state tax form 2013 If line 11 is $10,000 or more, enter -0- and stop here. Ohio state tax form 2013 No additional amount is allowed as a tax payment. Ohio state tax form 2013 Otherwise, subtract line 11 from line 1 and enter the result. Ohio state tax form 2013 12 $5,457 Note. Ohio state tax form 2013 The amount on line 12 is allowed as a tax payment for the decedent's last tax year (usually 1995 or 2001). Ohio state tax form 2013 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. Ohio state tax form 2013 If filing Form 1040, include the amount from line 12 above on the “Other payments” line of the form. Ohio state tax form 2013 Write "Sec. Ohio state tax form 2013 692(d)(2) Payment" and the amount to the right of the entry space. Ohio state tax form 2013 Also indicate whether a Form 1041 is being filed for the decedent's estate. Ohio state tax form 2013 If filing Form 1040X, include the amount from line 12 above on Form 1040X on line 15, columns (B) and (C). Ohio state tax form 2013 Write “Sec. Ohio state tax form 2013 692(d)(2) Payment” on the dotted line to the left of the entry space. Ohio state tax form 2013 Worksheet C Illustrated. Ohio state tax form 2013 Amount Treated as Tax Payment for Decedent's Last Tax Year Caution: The decedent is entitled to minimum relief of $10,000. Ohio state tax form 2013 Complete this worksheet only if the total tax forgiven for all eligible years is less than $10,000. Ohio state tax form 2013 1 Minimum relief amount. Ohio state tax form 2013 Note: Before completing lines 2–9, see Instructions for lines 2–9 of Worksheet C. Ohio state tax form 2013 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) . Ohio state tax form 2013 3 0     4 Add lines 2 and 3. Ohio state tax form 2013 4 2,400     5 Enter exempt income received after death minus expenses allocable to exempt income. Ohio state tax form 2013 (See Income received after date of death on page 5. Ohio state tax form 2013 ) 5 1,000     6 Add lines 4 and 5. Ohio state tax form 2013 6 3,400     7 Figure the tax on line 6 using Schedule G (Form 1041). Ohio state tax form 2013 7 710     8 Figure the tax on line 4 using Schedule G (Form 1041). Ohio state tax form 2013 8 435     9 Tax on exempt income. Ohio state tax form 2013 Subtract line 8 from line 7. Ohio state tax form 2013 9 275     10 Enter the total of columns (A)–(C) from line 5 of Worksheet A or line 15 of Worksheet B. Ohio state tax form 2013 If the decedent was not required to file tax returns for the eligible tax years, enter -0-. Ohio state tax form 2013 10 4,268     11 Add lines 9 and 10. Ohio state tax form 2013 11 $4,543 12 Additional payment allowed. Ohio state tax form 2013 If line 11 is $10,000 or more, enter -0- and stop here. Ohio state tax form 2013 No additional amount is allowed as a tax payment. Ohio state tax form 2013 Otherwise, subtract line 11 from line 1 and enter the result. Ohio state tax form 2013 12 $5,457 Note. Ohio state tax form 2013 The amount on line 12 is allowed as a tax payment for the decedent's last tax year (usually 1995 or 2001). Ohio state tax form 2013 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. Ohio state tax form 2013 If filing Form 1040, include the amount from line 12 above on the “Other payments” line of the form. Ohio state tax form 2013 Write "Sec. Ohio state tax form 2013 692(d)(2) Payment" and the amount to the right of the entry space. Ohio state tax form 2013 Also indicate whether a Form 1041 is being filed for the decedent's estate. Ohio state tax form 2013 If filing Form 1040X, include the amount from line 12 above on Form 1040X on line 15, columns (B) and (C). Ohio state tax form 2013 Write “Sec. Ohio state tax form 2013 692(d)(2) Payment” on the dotted line to the left of the entry space. Ohio state tax form 2013 Additional Worksheets The following additional worksheets are provided for your convenience. Ohio state tax form 2013 Worksheet A. Ohio state tax form 2013 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. Ohio state tax form 2013 1       2 Enter the total tax from the decedent's income tax return. Ohio state tax form 2013 See Table 1 on page 5 for the line number for years before 2002. Ohio state tax form 2013 2       3 Enter the following taxes, if any, shown on the decedent's income tax return. Ohio state tax form 2013 (These taxes are not eligible for forgiveness. Ohio state tax form 2013 )           a Self-employment tax. Ohio state tax form 2013 3a         b Social security and Medicare tax on tip income not reported to employer. Ohio state tax form 2013 3b         c Tax on excess contributions to IRAs, Coverdell education savings accounts (formerly Ed IRAs), or Archer MSAs (formerly medical savings accounts). Ohio state tax form 2013 3c         d Tax on excess accumulation in qualified retirement plans. Ohio state tax form 2013 3d         e Household employment taxes. Ohio state tax form 2013 3e         f Uncollected social security and Medicare or RRTA tax on tips or group-term life insurance. Ohio state tax form 2013 3f         g Tax on golden parachute payments. Ohio state tax form 2013 3g       4 Add lines 3a through 3g. Ohio state tax form 2013 4       5 Tax to be forgiven. Ohio state tax form 2013 Subtract line 4 from line 2. Ohio state tax form 2013 5       Note. Ohio state tax form 2013 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. Ohio state tax form 2013 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. Ohio state tax form 2013 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. Ohio state tax form 2013 The IRS will determine the amount to be refunded. Ohio state tax form 2013 Worksheet A. Ohio state tax form 2013 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. Ohio state tax form 2013 1       2 Enter the total tax from the decedent's income tax return. Ohio state tax form 2013 See Table 1 on page 5 for the line number for years before 2002. Ohio state tax form 2013 2       3 Enter the following taxes, if any, shown on the decedent's income tax return. Ohio state tax form 2013 (These taxes are not eligible for forgiveness. Ohio state tax form 2013 )           a Self-employment tax. Ohio state tax form 2013 3a         b Social security and Medicare tax on tip income not reported to employer. Ohio state tax form 2013 3b         c Tax on excess contributions to IRAs, Coverdell education savings accounts (formerly Ed IRAs), or Archer MSAs (formerly medical savings accounts). Ohio state tax form 2013 3c         d Tax on excess accumulation in qualified retirement plans. Ohio state tax form 2013 3d         e Household employment taxes. Ohio state tax form 2013 3e         f Uncollected social security and Medicare or RRTA tax on tips or group-term life insurance. Ohio state tax form 2013 3f         g Tax on golden parachute payments. Ohio state tax form 2013 3g       4 Add lines 3a through 3g. Ohio state tax form 2013 4       5 Tax to be forgiven. Ohio state tax form 2013 Subtract line 4 from line 2. Ohio state tax form 2013 5       Note. Ohio state tax form 2013 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. Ohio state tax form 2013 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. Ohio state tax form 2013 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. Ohio state tax form 2013 The IRS will determine the amount to be refunded. Ohio state tax form 2013 Worksheet B. Ohio state tax form 2013 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. Ohio state tax form 2013 1       2 Enter the decedent's taxable income. Ohio state tax form 2013 Figure taxable income as if a separate return had been filed. Ohio state tax form 2013 See the instructions. Ohio state tax form 2013 2       3 Enter the decedent's total tax. Ohio state tax form 2013 See the instructions. Ohio state tax form 2013 3       4 Enter the total, if any, of the decedent's taxes not eligible for forgiveness. Ohio state tax form 2013 See the instructions. Ohio state tax form 2013 4       5 Subtract line 4 from line 3. Ohio state tax form 2013 5       6 Enter the surviving spouse's taxable income. Ohio state tax form 2013 Figure taxable income as if a separate return had been filed. Ohio state tax form 2013 See the instructions. Ohio state tax form 2013 6       7 Enter the surviving spouse's total tax. Ohio state tax form 2013 See the instructions. Ohio state tax form 2013 7       8 Enter the total, if any, of the surviving spouse's taxes listed in the instructions for line 4. Ohio state tax form 2013 8       9 Subtract line 8 from line 7. Ohio state tax form 2013 9       10 Add lines 5 and 9. Ohio state tax form 2013 10       11 Enter the total tax from the joint return. Ohio state tax form 2013 See Table 1 on page 5 for the line number for years before 2002. Ohio state tax form 2013 11       12 Add lines 4 and 8. Ohio state tax form 2013 12       13 Subtract line 12 from line 11. Ohio state tax form 2013 13       14 Divide line 5 by line 10. Ohio state tax form 2013 Enter the result as a decimal. Ohio state tax form 2013 14       15 Tax to be forgiven. Ohio state tax form 2013 Multiply line 13 by line 14 and enter the result. Ohio state tax form 2013 15       Note. Ohio state tax form 2013 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. Ohio state tax form 2013 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. Ohio state tax form 2013 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. Ohio state tax form 2013 The IRS will determine the amount to be refunded. Ohio state tax form 2013 Worksheet B. Ohio state tax form 2013 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. Ohio state tax form 2013 1       2 Enter the decedent's taxable income. Ohio state tax form 2013 Figure taxable income as if a separate return had been filed. Ohio state tax form 2013 See the instructions. Ohio state tax form 2013 2       3 Enter the decedent's total tax. Ohio state tax form 2013 See the instructions. Ohio state tax form 2013 3       4 Enter the total, if any, of the decedent's taxes not eligible for forgiveness. Ohio state tax form 2013 See the instructions. Ohio state tax form 2013 4       5 Subtract line 4 from line 3. Ohio state tax form 2013 5       6 Enter the surviving spouse's taxable income. Ohio state tax form 2013 Figure taxable income as if a separate return had been filed. Ohio state tax form 2013 See the instructions. Ohio state tax form 2013 6       7 Enter the surviving spouse's total tax. Ohio state tax form 2013 See the instructions. Ohio state tax form 2013 7       8 Enter the total, if any, of the surviving spouse's taxes listed in the instructions for line 4. Ohio state tax form 2013 8       9 Subtract line 8 from line 7. Ohio state tax form 2013 9       10 Add lines 5 and 9. Ohio state tax form 2013 10       11 Enter the total tax from the joint return. Ohio state tax form 2013 See Table 1 on page 5 for the line number for years before 2002. Ohio state tax form 2013 11       12 Add lines 4 and 8. Ohio state tax form 2013 12       13 Subtract line 12 from line 11. Ohio state tax form 2013 13       14 Divide line 5 by line 10. Ohio state tax form 2013 Enter the result as a decimal. Ohio state tax form 2013 14       15 Tax to be forgiven. Ohio state tax form 2013 Multiply line 13 by line 14 and enter the result. Ohio state tax form 2013 15       Note. Ohio state tax form 2013 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. Ohio state tax form 2013 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. Ohio state tax form 2013 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. Ohio state tax form 2013 The IRS will determine the amount to be refunded. Ohio state tax form 2013 Worksheet C. Ohio state tax form 2013 Amount Treated as Tax Payment for Decedent's Last Tax Year Caution: The decedent is entitled to minimum tax forgiveness of $10,000. Ohio state tax form 2013 Complete this worksheet only if the total tax forgiven for all eligible years is less than $10,000. Ohio state tax form 2013 1 Minimum tax forgiveness. Ohio state tax form 2013 Note. Ohio state tax form 2013 Before completing lines 2–9, see Instructions for lines 2–9 of Worksheet C. Ohio state tax form 2013 1 $10,000 2 Enter the taxable income from line 22 (Form 1041) 2       3 Enter the distribution deduction from line 18 (Form 1041) . Ohio state tax form 2013 3       4 Add lines 2 and 3. Ohio state tax form 2013 4       5 Enter exempt income received after death minus expenses allocable to exempt income. Ohio state tax form 2013 (See Income received after date of death on page 5. Ohio state tax form 2013 ) 5       6 Add lines 4 and 5. Ohio state tax form 2013 6       7 Figure the tax on line 6 using Schedule G (Form 1041). Ohio state tax form 2013 7       8 Figure the tax on line 4 using Schedule G (Form 1041). Ohio state tax form 2013 8       9 Tax on exempt income. Ohio state tax form 2013 Subtract line 8 from line 7. Ohio state tax form 2013 9       10 Enter the total of columns (A)–(C) from line 5 of Worksheet A or line 15 of Worksheet B. Ohio state tax form 2013 If the decedent was not required to file tax returns for the eligible tax years, enter -0-. Ohio state tax form 2013 10       11 Add lines 9 and 10. Ohio state tax form 2013 11   12 Additional payment allowed. Ohio state tax form 2013 If line 11 is $10,000 or more, enter -0- and stop here. Ohio state tax form 2013 No additional amount is allowed as a tax payment. Ohio state tax form 2013 Otherwise, subtract line 11 from line 1 and enter the result. Ohio state tax form 2013 12   Note. Ohio state tax form 2013 The amount on line 12 is allowed as a tax payment for the decedent's last tax year (usually 1995 or 2001). Ohio state tax form 2013 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. Ohio state tax form 2013 If filing Form 1040, include the amount from line 12 above on the “Other payments” line of the form. Ohio state tax form 2013 Write "Sec. Ohio state tax form 2013 692(d)(2) Payment" and the amount to the right of the entry space. Ohio state tax form 2013 Also indicate whether a Form 1041 is being filed for the decedent's estate. Ohio state tax form 2013 If filing Form 1040X, include the amount from line 12 above on Form 1040X on line 15, columns (B) and (C). Ohio state tax form 2013 Write “Sec. Ohio state tax form 2013 692(d)(2) Payment” on the dotted line to the left of the entry space. Ohio state tax form 2013 Worksheet C. Ohio state tax form 2013 Amount Treated as Tax Payment for Decedent's Last Tax Year Caution: The decedent is entitled to minimum tax forgiveness of $10,000. Ohio state tax form 2013 Complete this worksheet only if the total tax forgiven for all eligible years is less than $10,000. Ohio state tax form 2013 1 Minimum tax forgiveness. Ohio state tax form 2013 Note. Ohio state tax form 2013 Before completing lines 2–9, see Instructions for lines 2–9 of Worksheet C. Ohio state tax form 2013 1 $10,000 2 Enter the taxable income from line 22 (Form 1041) 2       3 Enter the distribution deduction from line 18 (Form 1041) . Ohio state tax form 2013 3       4 Add lines 2 and 3. Ohio state tax form 2013 4       5 Enter exempt income received after death minus expenses allocable to exempt income. Ohio state tax form 2013 (See Income received after date of death on page 5. Ohio state tax form 2013 ) 5       6 Add lines 4 and 5. Ohio state tax form 2013 6       7 Figure the tax on line 6 using Schedule G (Form 1041). Ohio state tax form 2013 7       8 Figure the tax on line 4 using Schedule G (Form 1041). Ohio state tax form 2013 8       9 Tax on exempt income. Ohio state tax form 2013 Subtract line 8 from line 7. Ohio state tax form 2013 9       10 Enter the total of columns (A)–(C) from line 5 of Worksheet A or line 15 of Worksheet B. Ohio state tax form 2013 If the decedent was not required to file tax returns for the eligible tax years, enter -0-. Ohio state tax form 2013 10       11 Add lines 9 and 10. Ohio state tax form 2013 11   12 Additional payment allowed. Ohio state tax form 2013 If line 11 is $10,000 or more, enter -0- and stop here. Ohio state tax form 2013 No additional amount is allowed as a tax payment. Ohio state tax form 2013 Otherwise, subtract line 11 from line 1 and enter the result. Ohio state tax form 2013 12   Note. Ohio state tax form 2013 The amount on line 12 is allowed as a tax payment for the decedent's last tax year (usually 1995 or 2001). Ohio state tax form 2013 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. Ohio state tax form 2013 If filing Form 1040, include the amount from line 12 above on the “Other payments” line of the form. Ohio state tax form 2013 Write "Sec. Ohio state tax form 2013 692(d)(2) Payment" and the amount to the right of the entry space. Ohio state tax form 2013 Also indicate whether a Form 1041 is being filed for the decedent's estate. Ohio state tax form 2013 If filing Form 1040X, include the amount from line 12 above on Form 1040X on line 15, columns (B) and (C). Ohio state tax form 2013 Write “Sec. Ohio state tax form 2013 692(d)(2) Payment” on the dotted line to the left of the entry space. Ohio state tax form 2013 How To Get Tax Help Special IRS assistance. Ohio state tax form 2013   The IRS is providing special help for those affected by the terrorist attacks, as well as survivors and personal representatives of the victims. Ohio state tax form 2013 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. Ohio state tax form 2013 Call 1–866–562–5227 Monday through Friday In English–7 a. Ohio state tax form 2013 m. Ohio state tax form 2013 to 10 p. Ohio state tax form 2013 m. Ohio state tax form 2013 local time In Spanish–8 a. Ohio state tax form 2013 m. Ohio state tax form 2013 to 9:30 p. Ohio state tax form 2013 m. Ohio state tax form 2013 local time   The IRS web site at www. Ohio state tax form 2013 irs. Ohio state tax form 2013 gov has notices and other tax relief information. Ohio state tax form 2013 Check it periodically for any new guidance or to see if Congress has enacted new legislation. Ohio state tax form 2013   Business taxpayers affected by the attacks can e-mail their questions to corp. Ohio state tax form 2013 disaster. Ohio state tax form 2013 relief@irs. Ohio state tax form 2013 gov. Ohio state tax form 2013   For current information on Presidentially declared disaster areas, check the Federal Emergency Management Agency Web site at www. Ohio state tax form 2013 fema. Ohio state tax form 2013 gov. Ohio state tax form 2013 Other help from the IRS. Ohio state tax form 2013   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. Ohio state tax form 2013 By selecting the method that is best for you, you will have quick and easy access to tax help. Ohio state tax form 2013 Contacting your Taxpayer Advocate. Ohio state tax form 2013   If you have attempted to deal with an IRS problem unsuccessfully, you should contact your Taxpayer Advocate. Ohio state tax form 2013   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. Ohio state tax form 2013 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. Ohio state tax form 2013   To contact your Taxpayer Advocate: Call the Taxpayer Advocate at 1–877–777–4778. Ohio state tax form 2013 Call the IRS at 1–800–829–1040. Ohio state tax form 2013 Call, write, or fax the Taxpayer Advocate office in your area. Ohio state tax form 2013 Call 1–800–829–4059 if you are a TTY/TDD user. Ohio state tax form 2013   For more information, see Publication 1546, The Taxpayer Advocate Service of the IRS. Ohio state tax form 2013 Free tax services. Ohio state tax form 2013   To find out what services are available, get Publication 910, Guide to Free Tax Services. Ohio state tax form 2013 It contains a list of free tax publications and an index of tax topics. Ohio state tax form 2013 It also describes other free tax information services, including tax education and assistance programs and a list of TeleTax topics. Ohio state tax form 2013 Personal computer. Ohio state tax form 2013 With your personal computer and modem, you can access the IRS on the Internet at www. Ohio state tax form 2013 irs. Ohio state tax form 2013 gov. Ohio state tax form 2013 While visiting our web site, you can: Find answers to questions you may have. Ohio state tax form 2013 Download forms and publications or search for forms and pub
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The Ohio State Tax Form 2013

Ohio state tax form 2013 2. Ohio state tax form 2013   Withholding Tax Table of Contents Topics - This chapter discusses: Useful Items - You may want to see: Income Tax Withholding Statement. Ohio state tax form 2013 30% Flat Rate Withholding Social Security and Medicare TaxesGeneral Information Bilateral Social Security (Totalization) Agreements Topics - This chapter discusses: Withholding income tax from the pay of U. Ohio state tax form 2013 S. Ohio state tax form 2013 citizens, Withholding tax at a flat rate, and Social security and Medicare taxes. Ohio state tax form 2013 Useful Items - You may want to see: Publication 505 Tax Withholding and Estimated Tax Form (and Instructions) 673 Statement For Claiming Exemption From Withholding on Foreign Earned Income Eligible for the Exclusion Provided by Section 911 W-4 Employee's Withholding Allowance Certificate W-9 Request for Taxpayer Identification Number and Certification See chapter 7 for information about getting this publication and these forms. Ohio state tax form 2013 Income Tax Withholding U. Ohio state tax form 2013 S. Ohio state tax form 2013 employers generally must withhold U. Ohio state tax form 2013 S. Ohio state tax form 2013 income tax from the pay of U. Ohio state tax form 2013 S. Ohio state tax form 2013 citizens working abroad unless the employer is required by foreign law to withhold foreign income tax. Ohio state tax form 2013 Foreign earned income exclusion. Ohio state tax form 2013   Your employer does not have to withhold U. Ohio state tax form 2013 S. Ohio state tax form 2013 income taxes from wages you earn abroad if it is reasonable to believe that you will exclude them from income under the foreign earned income exclusion or the foreign housing exclusion. Ohio state tax form 2013   Your employer should withhold taxes from any wages you earn for working in the United States. Ohio state tax form 2013 Statement. Ohio state tax form 2013   You can give a statement to your employer indicating that you expect to qualify for the foreign earned income exclusion under either the bona fide residence test or the physical presence test and indicating your estimated housing cost exclusion. Ohio state tax form 2013   Form 673 is an acceptable statement. Ohio state tax form 2013 You can use Form 673 only if you are a U. Ohio state tax form 2013 S. Ohio state tax form 2013 citizen. Ohio state tax form 2013 You do not have to use the form. Ohio state tax form 2013 You can prepare your own statement. Ohio state tax form 2013 See a copy of Form 673, later. Ohio state tax form 2013   Generally, your employer can stop the withholding once you submit the statement that includes a declaration that the statement is made under penalties of perjury. Ohio state tax form 2013 However, if your employer has reason to believe that you will not qualify for either the foreign earned income or the foreign housing exclusion, your employer must continue to withhold. Ohio state tax form 2013   In determining whether your foreign earned income is more than the limit on either the foreign earned income exclusion or the foreign housing exclusion, if your employer has any information about pay you received from any other source outside the United States, your employer must take that information into account. Ohio state tax form 2013 Foreign tax credit. Ohio state tax form 2013   If you plan to take a foreign tax credit, you may be eligible for additional withholding allowances on Form W-4. Ohio state tax form 2013 You can take these additional withholding allowances only for foreign tax credits attributable to taxable salary or wage income. Ohio state tax form 2013 Withholding from pension payments. Ohio state tax form 2013   U. Ohio state tax form 2013 S. Ohio state tax form 2013 payers of benefits from employer-deferred compensation plans, individual retirement plans, and commercial annuities generally must withhold income tax from payments delivered outside of the United States. Ohio state tax form 2013 You can choose exemption from withholding if you: Provide the payer of the benefits with a residence address in the United States or a U. Ohio state tax form 2013 S. Ohio state tax form 2013 possession, or Certify to the payer that you are not a U. Ohio state tax form 2013 S. Ohio state tax form 2013 citizen or resident alien or someone who left the United States to avoid tax. Ohio state tax form 2013 Check your withholding. Ohio state tax form 2013   Before you report U. Ohio state tax form 2013 S. Ohio state tax form 2013 income tax withholding on your tax return, you should carefully review all information documents, such as Form W-2, Wage and Tax Statement, and the Form 1099 information returns. Ohio state tax form 2013 Compare other records, such as final pay records or bank statements, with Form W-2 or Form 1099 to verify the withholding on these forms. Ohio state tax form 2013 Check your U. Ohio state tax form 2013 S. Ohio state tax form 2013 income tax withholding even if you pay someone else to prepare your tax return. Ohio state tax form 2013 You may be assessed penalties and interest if you claim more than your correct amount of withholding allowances. Ohio state tax form 2013 This image is too large to be displayed in the current screen. Ohio state tax form 2013 Please click the link to view the image. Ohio state tax form 2013 Form 673 30% Flat Rate Withholding Generally, U. Ohio state tax form 2013 S. Ohio state tax form 2013 payers of income other than wages, such as dividends and royalties, are required to withhold tax at a flat 30% (or lower treaty) rate on nonwage income paid to nonresident aliens. Ohio state tax form 2013 If you are a U. Ohio state tax form 2013 S. Ohio state tax form 2013 citizen or resident alien and this tax is withheld in error from payments to you because you have a foreign address, you should notify the payer of the income to stop the withholding. Ohio state tax form 2013 Use Form W-9 to notify the payer. Ohio state tax form 2013 You can claim the tax withheld in error as a withholding credit on your tax return if the amount is not adjusted by the payer. Ohio state tax form 2013 Social security benefits paid to residents. Ohio state tax form 2013   If you are a lawful permanent resident (green card holder) and a flat 30% tax was withheld in error on your social security benefits, the tax is refundable by the Social Security Administration (SSA) or the IRS. Ohio state tax form 2013 The SSA will refund the tax withheld if the refund can be processed during the same calendar year in which the tax was withheld. Ohio state tax form 2013 If the SSA cannot refund the tax withheld, you must file a Form 1040 or 1040A with the Internal Revenue Service Center at the address listed under Where To File to determine if you are entitled to a refund. Ohio state tax form 2013 The following information must be submitted with your Form 1040 or Form 1040A. Ohio state tax form 2013 A copy of Form SSA-1042S, Social Security Benefit Statement. Ohio state tax form 2013 A copy of your “green card. Ohio state tax form 2013 ” A signed declaration that includes the following statements. Ohio state tax form 2013   “I am a U. Ohio state tax form 2013 S. Ohio state tax form 2013 lawful permanent resident and my green card has been neither revoked nor administratively or judicially determined to have been abandoned. Ohio state tax form 2013 I am filing a U. Ohio state tax form 2013 S. Ohio state tax form 2013 income tax return for the taxable year as a resident alien reporting all of my worldwide income. Ohio state tax form 2013 I have not claimed benefits for the taxable year under an income tax treaty as a nonresident alien. Ohio state tax form 2013 ” Social Security and Medicare Taxes Social security and Medicare taxes may apply to wages paid to an employee regardless of where the services are performed. Ohio state tax form 2013 General Information In general, U. Ohio state tax form 2013 S. Ohio state tax form 2013 social security and Medicare taxes do not apply to wages for services you perform as an employee outside the United States unless one of the following exceptions applies. Ohio state tax form 2013 You perform the services on or in connection with an American vessel or aircraft (defined later) and either: You entered into your employment contract within the United States, or The vessel or aircraft touches at a U. Ohio state tax form 2013 S. Ohio state tax form 2013 port while you are employed on it. Ohio state tax form 2013 You are working in one of the countries with which the United States has entered into a bilateral social security agreement (discussed later). Ohio state tax form 2013 You are working for an American employer (defined later). Ohio state tax form 2013 You are working for a foreign affiliate (defined later) of an American employer under a voluntary agreement entered into between the American employer and the U. Ohio state tax form 2013 S. Ohio state tax form 2013 Treasury Department. Ohio state tax form 2013 American vessel or aircraft. Ohio state tax form 2013   An American vessel is any vessel documented or numbered under the laws of the United States and any other vessel whose crew is employed solely by one or more U. Ohio state tax form 2013 S. Ohio state tax form 2013 citizens, residents, or corporations. Ohio state tax form 2013 An American aircraft is an aircraft registered under the laws of the United States. Ohio state tax form 2013 American employer. Ohio state tax form 2013   An American employer includes any of the following. Ohio state tax form 2013 The U. Ohio state tax form 2013 S. Ohio state tax form 2013 Government or any of its instrumentalities. Ohio state tax form 2013 An individual who is a resident of the United States. Ohio state tax form 2013 A partnership of which at least two-thirds of the partners are U. Ohio state tax form 2013 S. Ohio state tax form 2013 residents. Ohio state tax form 2013 A trust of which all the trustees are U. Ohio state tax form 2013 S. Ohio state tax form 2013 residents. Ohio state tax form 2013 A corporation organized under the laws of the United States, any U. Ohio state tax form 2013 S. Ohio state tax form 2013 state, or the District of Columbia, Puerto Rico, the U. Ohio state tax form 2013 S. Ohio state tax form 2013 Virgin Islands, Guam, or American Samoa. Ohio state tax form 2013   An American employer also includes any foreign person with an employee who is performing services in connection with a contract between the U. Ohio state tax form 2013 S. Ohio state tax form 2013 government (or any instrumentality thereof) and a member of a domestically controlled group of entities which includes such foreign person. Ohio state tax form 2013 Foreign affiliate. Ohio state tax form 2013   A foreign affiliate of an American employer is any foreign entity in which the American employer has at least a 10% interest, directly or through one or more entities. Ohio state tax form 2013 For a corporation, the 10% interest must be in its voting stock. Ohio state tax form 2013 For any other entity, the 10% interest must be in its profits. Ohio state tax form 2013   Form 2032, Contract Coverage Under Title II of the Social Security Act, is used by American employers to extend social security coverage to U. Ohio state tax form 2013 S. Ohio state tax form 2013 citizens and resident aliens working abroad for foreign affiliates of American employers. Ohio state tax form 2013 Once you enter into an agreement, coverage cannot be terminated. Ohio state tax form 2013 Excludable meals and lodging. Ohio state tax form 2013   Social security tax does not apply to the value of meals and lodging provided to you for the convenience of your employer if it is reasonable to believe that you will be able to exclude the value from your income. Ohio state tax form 2013 Bilateral Social Security (Totalization) Agreements The United States has entered into agreements with some foreign countries to coordinate social security coverage and taxation of workers who are employed in those countries. Ohio state tax form 2013 These agreements are commonly referred to as totalization agreements and are in effect with the following countries. Ohio state tax form 2013 Australia Greece Norway Austria Ireland Poland Belgium Italy Portugal Canada Japan Spain Chile Korea, Sweden Czech South Switzerland Republic Luxembourg United Denmark Netherlands Kingdom Finland     France     Germany           Under these agreements, dual coverage and dual contributions (taxes) for the same work are eliminated. Ohio state tax form 2013 The agreements generally make sure that you pay social security taxes to only one country. Ohio state tax form 2013 Generally, under these agreements, you will only be subject to social security taxes in the country where you are working. Ohio state tax form 2013 However, if you are temporarily sent to work in a foreign country and your pay would otherwise be subject to social security taxes in both the United States and that country, you generally can remain covered only by U. Ohio state tax form 2013 S. Ohio state tax form 2013 social security. Ohio state tax form 2013 You can get more information on any specific agreement by contacting: Social Security Administration Office of International Programs P. Ohio state tax form 2013 O. Ohio state tax form 2013 Box 17741 Baltimore, MD 21235-7741 If you have access to the Internet, you can get more information at: http://www. Ohio state tax form 2013 socialsecurity. Ohio state tax form 2013 gov/international. Ohio state tax form 2013 Covered by U. Ohio state tax form 2013 S. Ohio state tax form 2013 only. Ohio state tax form 2013   If your pay in a foreign country is subject only to U. Ohio state tax form 2013 S. Ohio state tax form 2013 social security tax and is exempt from foreign social security tax, your employer should get a certificate of coverage from the Office of International Programs. Ohio state tax form 2013 Covered by foreign country only. Ohio state tax form 2013   If you are permanently working in a foreign country with which the United States has a social security agreement and, under the agreement, your pay is exempt from U. Ohio state tax form 2013 S. Ohio state tax form 2013 social security tax, you or your employer should get a statement from the authorized official or agency of the foreign country verifying that your pay is subject to social security coverage in that country. Ohio state tax form 2013   If the authorities of the foreign country will not issue such a statement, either you or your employer should get a statement from the U. Ohio state tax form 2013 S. Ohio state tax form 2013 Social Security Administration, Office of International Programs, at the address listed earlier. Ohio state tax form 2013 The statement should indicate that your wages are not covered by the U. Ohio state tax form 2013 S. Ohio state tax form 2013 social security system. Ohio state tax form 2013   This statement should be kept by your employer because it establishes that your pay is exempt from U. Ohio state tax form 2013 S. Ohio state tax form 2013 social security tax. Ohio state tax form 2013   Only wages paid on or after the effective date of the totalization agreement can be exempt from U. Ohio state tax form 2013 S. Ohio state tax form 2013 social security tax. Ohio state tax form 2013 Prev  Up  Next   Home   More Online Publications