Tax Preparation Help  
Publication 505 2008 Tax Year

Index

A

Address change, Change of address.
Adjustments to income:
Estimated tax, Adjustments to income.
Withholding allowances, Adjustments to income (worksheet line 4).
Worksheet instructions, Deductions and Adjustments Worksheet, Net deductions and adjustments (worksheet line 8).
Age 65 or older:
Exemption from withholding, Students.
AGI :
Expected AGI, Expected AGI—Line 1
AGI:
Annualized AGI, Annualized AGI.
Deductions and Adjustments Worksheet, AGI.
Expected AGI, Expected AGI.
Aliens
Nonresident aliens, Aliens
Amended returns, Form Received After Filing, Amended returns.
Annualized estimated tax worksheets
Foreign earned income exclusion, Worksheet 2-12. 2008 Annualized Estimated Tax Worksheet—Line 12 Foreign Earned Income Tax Worksheet
Annualized estimated tax worksheets:
Capital gains,
Qualified dividends,
Annualized income installment method, Example 2—Annualized Income Installment Method
Annualized income installment method:
Blank worksheet, estimated tax,
Capital gains worksheet, underpayment penalty,
Estimated tax, Annualized Income Installment Method
Foreign earned income exclusion worksheet, underpayment penalty, Worksheet 4-2. 2007 Form 2210, Schedule AI—Line 12 Foreign Earned Income Tax Worksheet
Form 2210, Annualized Income Installment Method (Schedule AI)
Qualified dividends worksheet, underpayment penalty,
Underpayment penalty, Annualized Income Installment Method (Schedule AI)
Annuities, Pensions and Annuities, Choosing Not To Have Income Tax Withheld
Assistance
Tax help, How To Get Tax Help

B

Backup withholding, Backup Withholding, Penalties.
Backup withholding:
Credit against income tax, Backup withholding.
Bankruptcy
Withholding allowance decrease, Changing Your Withholding
Blind persons:
Exemption from withholding, Students.

C

Capital gains and losses:
Annualized estimated tax, Tax on net capital gain.
Estimated tax on net capital gain, Tax on net capital gain.
Qualified dividends, Tax on qualified dividends.
Casualty and theft losses, Itemized deductions (worksheet line 1).
Waiver of penalty, Waiver of Penalty
Change of address, Change of address.
Change of name, Name changed.
Changing withholding, Changing Your Withholding, Changing your withholding for 2009.
Charitable contributions, Itemized deductions (worksheet line 1).
Child and dependent care credit:
Personal Allowances Worksheet, Child and dependent care credit (worksheet line F).
Child tax credit:
Personal Allowances Worksheet, Child tax credit (worksheet line G).
Claim of right, Itemized deductions (worksheet line 1).
Collection of tax
Estimated tax, Introduction
Withholding, Introduction
Comments on publication, Comments and suggestions.
Commodity credit loans, Federal Payments
Community property states, Community property states.
Compensation, Salaries and Wages
Compensation:
Independent contractors, backup withholding, Backup Withholding
Supplemental wages, Supplemental Wages
Tips, Tips
Wages and salaries, Salaries and Wages, Penalties
Credit cards, Pay by Credit Card
Crediting of overpayment, Credit an Overpayment
Credits:
2007 withholding and estimated taxes, Credit for Withholding and Estimated Tax for 2007
Annualized taxes and credits, Annualized taxes and credits.
Deductions and Adjustments Worksheet, Tax credits (worksheet line 5)., Figuring line 5 entry.
Estimated tax against income tax, Estimated Tax
Excess withholding on social security or railroad retirement taxes, Excess Social Security or Railroad Retirement Tax Withholding
Exemption from withholding, Itemizing deductions or claiming exemptions or credits.
Expected taxes and credits, Expected Taxes and Credits—Lines 6-13c, Expected taxes and credits.
Withholding allowances, Tax credits (worksheet line 5).
Withholding tax, credit for, Withholding
Criminal penalties:
Willfully false or fraudulent Form W-4, Penalties
Crop insurance payments, Federal Payments
Cumulative wage method of withholding, Cumulative Wage Method

D

Deductions:
Home mortgage interest, Itemized deductions (worksheet line 1).
Withholding allowance decrease, Changing Your Withholding
Worksheet instructions, Deductions and Adjustments Worksheet, Net deductions and adjustments (worksheet line 8).
Deferred compensation, nonqualified, Periodic Payments
Dependents:
Exemptions, Dependents.
Withholding allowance decrease, Changing Your Withholding
Disabled persons:
Impairment-related work expenses, Itemized deductions (worksheet line 1).
Disaster:
Waiver of penalty, Waiver of Penalty
Dividends:
Backup withholding, Backup Withholding
Qualified dividends, estimated tax, Tax on qualified dividends.
Underreported, Underreported interest or dividends.
Divorced taxpayers:
Estimated tax credit, Divorced Taxpayers
Withholding, Changing Your Withholding, Single.
Domestic help, Household workers.
Domestic help:
Definition, Household workers.
Estimated tax, regular installment method, Household employers.
Withholding, Household workers.

E

Electronic funds withdrawal, Pay by Electronic Funds Withdrawal (EFW)
Eligible rollover distributions, Eligible Rollover Distributions
Employee business expenses:
Accountable plans, Accountable plan.
Excess reimbursements or allowances, Accountable plan.
Nonaccountable plans, Nonaccountable plan.
Reimbursements, Expense allowances.
Employer Identification Numbers (EINs), Taxpayer identification number.
Employers, Rules Your Employer Must Follow
Employers:
Excess withholding on social security and railroad retirement taxes, Two or more employers., Employer's error.
Repaying withheld tax, Repaying withheld tax.
Tips, Tips
Errors:
Excess withholding of social security or railroad retirement taxes by employer, Employer's error.
Estate beneficiaries:
Underpayment penalty, Trust payments of estimated tax.
Estate tax:
Income in respect of a decedent, Itemized deductions (worksheet line 1).
Estates:
Estimated tax, Estates and Trusts
Estimated tax worksheets,
Estimated tax worksheets:
2008 annualized estimated tax worksheet,
2008 estimated tax worksheet, Second, Third, and Fourth Periods
Amended estimated tax, Regular Installment Method
Capital gains,
Exemption amount reduction, ,
Itemized deductions phaseout, ,
Qualified dividends, Tax on qualified dividends.
Railroad retirement benefits,
Self-employment tax,
Self-employment tax, illustrated,
Social security benefits,
Estimated tax:
Adjustments to income, Adjustments to income.
Aliens, Aliens, Nonresident aliens.
Amended tax, Regular Installment Method
Annualized AGI, Annualized AGI.
Annualized income installment method, Annualized Income Installment Method, Example 2—Annualized Income Installment Method
Annualized income installment method:
Blank worksheet,
Annualized taxable income, Annualized taxable income.
Annualized taxes and credits, Annualized taxes and credits.
Change in amount, Change in estimated tax.
Change of address, Change of address.
Change of name, Name changed.
Credit against income tax, Estimated Tax
Credit card, payment by, Pay by Credit Card
Crediting of overpayment, Credit an Overpayment
Divorced taxpayers, Divorced Taxpayers
Domestic help, Household employers.
Electronic funds withdrawal, Pay by Electronic Funds Withdrawal (EFW)
Estates and trusts, Estates and Trusts
Exemptions, Exemptions—line 4.
Expected AGI, Expected AGI—Line 1, Expected AGI.
Expected taxable income, Expected Taxable Income— Lines 2-5, Expected taxable income.
Expected taxes and credits, Expected Taxes and Credits—Lines 6-13c, Expected taxes and credits.
Farmers and fishermen, Farmers and Fishermen, Farmers and fishermen. , Farmers and Fishermen, Farmers and fishermen.
Fiscal year taxpayers, Fiscal year taxpayers.
Form 1040-ES, How To Figure Estimated Tax
Higher income individuals, Higher income taxpayers.
How to figure, How To Figure Estimated Tax, How To Figure Each Payment
How to pay, How To Pay Estimated Tax
Illustrated examples, Illustrated Examples
Instructions for Worksheet 2-7, annualized estimated tax, Instructions for the 2008 Annualized Estimated Tax Worksheet (Worksheet 2-8)
Itemized deductions, Itemized deductions—line 2.
Married taxpayers, Married Taxpayers
Net capital gain, Tax on net capital gain., Tax on net capital gain.
No standard deduction, No standard deduction.
Nonresident aliens, Line 7., Nonresident aliens.
Overpayment, Credit an Overpayment
Payment-vouchers, Pay by Check or Money Order Using the Estimated Tax Payment Voucher
Payments not required, Estimated Tax Payments Not Required
Qualified dividends, Tax on qualified dividends.
Railroad retirement benefits, Expected AGI—Line 1
Regular installment method, Regular Installment Method, Example 1—Regular Installment Method
Required annual payment, Required Annual Payment— Line 14c, Estimated tax.
Required estimated tax payment, Required estimated tax payment., Required estimated tax payment.
Self-employment income, Expected AGI—Line 1, Self-employment income.
Separate returns, Separate Returns
Sick pay, Estimated tax.
Social security benefits, Expected AGI—Line 1
Standard deduction, Standard deduction—line 2., Line 7.
Total estimated tax payments, Total Estimated Tax Payments Needed—Line 16a
Types of taxes included, Introduction
Underpayment penalty, Underpayment penalty., Underpayment Penalty for 2007
When to pay, When To Pay Estimated Tax
When to start payments, When To Start
Who does not have to pay, Who Does Not Have To Pay Estimated Tax
Who must pay, Who Must Pay Estimated Tax
Excess social security or railroad retirement tax withholding, What's New for 2007, Excess Social Security or Railroad Retirement Tax Withholding, How to claim refund of excess tier 2 RRTA.
Excess social security or railroad retirement tax withholding:
Nonrailroad employees worksheet, Worksheet for Nonrailroad Employees
Railroad employees worksheets, Worksheets for Railroad Employees
Exemption from withholding, Exemption From Withholding, An exemption is good for only one year.
Exemption from withholding:
Age 65 or older, Students.
Blind persons, Students.
Claiming, Claiming exemption from withholding.
Good for only one year, An exemption is good for only one year.
Itemized deductions, Itemizing deductions or claiming exemptions or credits.
Students, Students.
Exemptions:
Dependents, Dependents.
Expected taxable income, Exemptions—line 4.,
Personal Allowances Worksheet, Exemptions (worksheet lines A, C, and D).
Reduction of, Personal Allowances Worksheet, Expected Taxable Income— Lines 2-5, Line 10.
Self, Self.
Spouse, Spouse.
Withholding allowances, Withholding Allowances (Line 5 of Form W-4)
Worksheets, ,
Expenses:, Itemized deductions (worksheet line 1).
Allowances, Expense allowances.
Standard mileage rates, What's New for 2008

F

Farmers:
Estimated tax, Special Rules, Farmers and fishermen. , Farmers and Fishermen, Farmers and fishermen.
Fiscal years, Fiscal year farmers and fishermen.
Gross income, Gross income from farming.
Joint returns, Joint returns.
Required annual payment, Farmers and fishermen.
Underpayment penalty, Farmers and fishermen., Farmers and Fishermen
Waiver of underpayment penalty, Farmers and fishermen.
Withholding for farmworkers, Farmworkers.
Figures
Tables and figures, An exemption is good for only one year.
Fiscal years:
Estimated tax, Fiscal year taxpayers.
Farmers and fishermen, Fiscal year farmers and fishermen.
Withholding tax credit, Fiscal Years (FY)
Fishermen:
Estimated tax, Special Rules, Farmers and fishermen. , Farmers and Fishermen, Farmers and fishermen.
Fiscal years, Fiscal year farmers and fishermen.
Gross income, Gross income from fishing.
Joint returns, Joint returns.
Required annual payment, Farmers and fishermen.
Underpayment penalty, Farmers and fishermen., Farmers and Fishermen
Waiver of underpayment penalty, Farmers and fishermen.
Form 1040-ES, Introduction, How To Figure Estimated Tax, How To Pay Estimated Tax
Form 1040-ES (NR), Aliens
Form 1040X, Form Received After Filing
Form 1041-ES, Estates and Trusts
Form 1099 series, Backup Withholding, The 1099 Series
Form 2210, Form 2210., Completing Schedule AI., Figuring the penalty.
Form 2210-F, Form 2210-F.
Form 8822, Change of address.
Form W-2, Form W-2
Form W-2c, Form Not Correct
Form W-2G, Form W-2G., Form W-2G
Form W-4
Illustrated example, Illustrated Example—Form W-4
Form W-4 worksheets, Completing Form W-4 and Worksheets
Form W-4 worksheets:
2008 Form W-4 and worksheets, Illustrated Example—Form W-4
Completing of, Completing Form W-4 and Worksheets
Deductions and Adjustments Worksheet, Deductions and Adjustments Worksheet.
Deductions and adjustments worksheet instructions, Deductions and Adjustments Worksheet
Number of allowances claimed, Only one job (worksheet line B)., Illustrated Example—Form W-4
Personal Allowances Worksheet, Personal Allowances Worksheet, Personal Allowances Worksheet.
Two-Earners/Multiple Jobs Worksheet, Two-Earners/Multiple Jobs Worksheet, Two-Earners/Multiple Jobs Worksheet.
Withholding allowances, Form W-4 worksheets.
Form W-4, Employee's Allowance Withholding Certificate, Determining Amount of Tax Withheld Using Form W-4, An exemption is good for only one year.
Form W-4:
Illustrated example, ,
Form W-4P, Periodic Payments
Form W-4S, Form W-4S.
Form W-4V, Unemployment Compensation
Form W-7, Taxpayer identification number.
Form W-9, Withholding rules.
Fraud:
Form W-4 statements, Penalties
Free tax services, How To Get Tax Help
Fringe benefits, Taxable Fringe Benefits, More information.

G

Gambling:
Form W-2G, Form W-2G
Losses, Itemized deductions (worksheet line 1)., Form W-2G
Winnings, Form W-2G
Gross income, Gross income.
Gross income:
Farming, Gross income from farming.
Fishing, Gross income from fishing.

H

Head of household:
Personal Allowances Worksheet, Head of household filing status (worksheet line E).
Withholding allowance, Head of household filing status (worksheet line E).
Help
Tax help, How To Get Tax Help
Higher income individuals:
Required annual payment, Higher income taxpayers.
Underpayment penalty, Higher income taxpayers.
Household workers, Household workers.

I

Individual retirement arrangements (IRAs):, Pensions and Annuities
(see also Pensions)
Interest income:
Backup withholding, Backup Withholding
Underreported, Underreported interest or dividends.
Itemized deductions:
Deductions and Adjustments Worksheet, Itemized deductions (worksheet line 1).
Estimated tax, expected taxable income, Itemized deductions—line 2.
Exemption from withholding, Itemizing deductions or claiming exemptions or credits.
Gambling losses, Form W-2G
Phaseout of, AGI., Expected Taxable Income— Lines 2-5
Reduction, AGI., Expected Taxable Income— Lines 2-5
Worksheets, , ,

J

Joint returns:
Excess withholding on social security and railroad retirement taxes, Excess Social Security or Railroad Retirement Tax Withholding
Farmers and fishermen, Joint returns.
Underpayment penalty, 2006 separate returns and 2007 joint return., 2006 joint return and 2007 separate returns.

M

Marital status:
Form W-4 worksheet, Marital Status (Line 3 of Form W-4)
Withholding rate, Marital Status (Line 3 of Form W-4)
Married taxpayers:, Excess Social Security or Railroad Retirement Tax Withholding
(see also Joint returns)
Estimated tax, Married Taxpayers
Marital status, Married.
Withholding allowances, Married individuals.
Medical and dental expenses, Itemized deductions (worksheet line 1).
Military retirement pay, Military retirees., Periodic Payments
Missing children, photographs of, Reminders
More information
Tax help, How To Get Tax Help
Multiple jobs:
Withholding allowances, Multiple jobs.

N

Name change, Name changed.
Noncitizens:
Estimated tax, Aliens
Withholding, Single., Employees who are not citizens or residents.
Nonqualified deferred compensation, Periodic Payments
Nonresident aliens:
Estimated tax, Aliens, Nonresident aliens.
Individual taxpayer identification numbers (ITINs), Taxpayer identification number.

O

Overpayment:
Crediting to estimated tax, Credit an Overpayment

P

Part-year method of withholding, Part-Year Method
Patronage dividends:
Backup withholding, Backup Withholding
Payment-vouchers, Pay by Check or Money Order Using the Estimated Tax Payment Voucher
Penalties:
Backup withholding, Penalties.
Underpayment of estimated tax, Underpayment Penalty for 2007
Waiver of, Waiver of Penalty
Willfully false or fraudulent Form W-4, Penalties
Withholding allowances, Penalties
Pensions, Pensions and Annuities, Choosing Not To Have Income Tax Withheld
Pensions:
New job, Employee also receiving pension income.
Rollovers, Eligible Rollover Distributions
Wages and salaries withholding rules compared, Withholding rules.
Personal Allowances Worksheet, Personal Allowances Worksheet, Total personal allowances (worksheet line H).
Personal allowances:
Reduction of, Personal Allowances Worksheet
Personal exemptions, Exemptions (worksheet lines A, C, and D).
Publication 919, Publication 919
Publications
Tax help, How To Get Tax Help

Q

Qualified dividends, Tax on qualified dividends.

R

Railroad retirement benefits:
Choosing to withhold, Federal Payments
Estimated tax, Expected AGI—Line 1
Railroad retirement tax:
Excess withholding, What's New for 2007, Excess Social Security or Railroad Retirement Tax Withholding, Worksheets for Railroad Employees
Worksheets,
Refund claims, How to claim refund of excess tier 2 RRTA.
Regular installment method, estimated tax, Regular Installment Method, Example 1—Regular Installment Method
Reimbursements, Expense allowances.
Reimbursements:
Excess, Accountable plan.
Reporting:
Fringe benefits, How your employer reports your benefits.
Gambling winnings, Information to give payer.
Tips to employer, Reporting tips to your employer.
Required annual payment, Required Annual Payment— Line 14c, Example.
Required estimated tax payment, Required estimated tax payment., Required estimated tax payment.
Retirement plans
Pension plans, Pensions and Annuities
Pensions, Pensions and Annuities
Retirement plans:
Rollovers, Eligible Rollover Distributions
State or local deferred compensation plan payments, Periodic Payments
Rollovers, Eligible Rollover Distributions
Royalties:
Backup withholding, Backup Withholding

S

Salaries, Salaries and Wages
Saturday, Sunday, holiday rule, Saturday, Sunday, holiday rule.
Self-employment tax, Expected AGI—Line 1, Self-employment income.
Separate returns:
Estimated tax credit, Separate Returns
Underpayment penalty, 2006 separate returns and 2007 joint return., 2006 joint return and 2007 separate returns.
Withholding tax credit, Separate Returns
Sick pay, Sick Pay, Estimated tax.
Single marital status, Single.
Social security benefits:
Choosing to withhold, Federal Payments
Estimated tax, Expected AGI—Line 1
Social security taxes:
Excess withholding, What's New for 2007, Excess Social Security or Railroad Retirement Tax Withholding
Excess withholding:
Worksheet, Worksheet for Nonrailroad Employees
FICA tax, withholding obligation, Reminders
Taxpayer identification numbers (TINs), Taxpayer identification number.
Spouse:, Marital Status (Line 3 of Form W-4)
(see also Married taxpayers)
Exemption, Spouse.
Marital status, Marital Status (Line 3 of Form W-4)
Personal Allowances Worksheet, Spouse.
Standard deduction, Standard deduction—line 2., Line 7.
Standard mileage rates, What's New for 2008
State and local income taxes and property taxes, Itemized deductions (worksheet line 1).
State or local deferred compensation plan payments, Periodic Payments
Students, Students.
Suggestions for publication, Comments and suggestions.
Supplemental wages, Supplemental Wages

T

Tables and figures:
2008 estimated tax worksheet (Figure 2-B),
Annualized income installment method worksheet, estimated tax (Figure 2-C),
Annualized income installment method, Form 2210 (Figure 4-C), ,
Annualized income installment method, illustrated example estimated tax (Figure 2-E),
Annualized income installment method, underpayment penalty (Figure 4-C), ,
Calendar to determine days payment late (Table 4-1),
Credits for Form W-4 deductions and adjustments worksheet (Table 1-1), Two-Earners/Multiple Jobs Worksheet
Dependents, standard deduction worksheet (Table 2-5), 2008 Standard Deduction Tables
Do you have to pay estimated tax? (Figure 2-A),
Due dates, estimated tax (Table 2-2),
Exemption from withholding on Form W-4 (Figure 1-B),
Form 2210, short method illustrated (Figure 4-A), ,
Form W-4, illustrated example (Figure 1-A), ,
Railroad retirement, maximum withholding (Table 3-1),
Regular installment method, illustrated example estimated tax (Figure 2-D),
Regular installment method, illustrated example Form 2210 (Figure 4-B), ,
Regular installment method, illustrated example underpayment penalty (Figure 4-B), ,
Social security, maximum withholding (Table 3-1),
Standard deduction worksheet for dependents (Table 2-5), 2008 Standard Deduction Tables
Total days, chart (Table 4-2), Figuring the penalty.
Underpayment penalty, calendar to determine number of days payment is late (Table 4-1),
Worksheets, where to find (Table 2-2), Worksheets for Chapter 2
Tax help, How To Get Tax Help
Taxpayer Advocate, Contacting your Taxpayer Advocate.
Taxpayer identification numbers (TINs), Taxpayer identification number.
Tips, Tips, More information.
Total income, Total income.
Trust beneficiaries:
Underpayment penalty, Trust payments of estimated tax.
TTY/TDD information, How To Get Tax Help
Two-Earners/Multiple Jobs Worksheet, Two-Earners/Multiple Jobs Worksheet, Illustrated Example—Form W-4

U

Underpayment penalty, Underpayment Penalty for 2007, Farmers and fishermen.
Underpayment penalty:
Actual withholding method, Actual withholding method.
Amended estimated tax, Underpayment penalty.
Amended returns, Amended returns.
Annualized income installment method, Annualized Income Installment Method (Schedule AI)
Beneficiaries of estates and trusts, Trust payments of estimated tax.
Capital gains,
Exceptions, Exceptions
Farmers and fishermen, Farmers and fishermen., Farmers and Fishermen, Farmers and fishermen.
Figuring, IRS can figure the penalty for you., Short Method for Figuring the Penalty (Part III), Regular Method for Figuring the Penalty (Part IV), Figuring Your Penalty (Part IV, Section B)
Foreign earned income worksheet, annualized income, Worksheet 4-2. 2007 Form 2210, Schedule AI—Line 12 Foreign Earned Income Tax Worksheet
Higher income individuals, Higher income taxpayers.
Joint returns, 2006 separate returns and 2007 joint return., 2006 joint return and 2007 separate returns.
Late payments, calendar to determine number of days (Table 4-1),
Lowering or eliminating, Lowering or eliminating the penalty.
Minimum required each period, Minimum required each period.
No penalty, No penalty.
No tax liability last year exception, No Tax Liability Last Year
Paid through withholding, Paid through withholding., Actual withholding method.
Penalty figured for each period, Penalty figured for each period.
Penalty thresholds, General Rule
Qualified dividends,
Regular installment method, Regular Installment Method
Required annual payment, Figuring Your Required Annual Payment (Part I)
Schedule AI, Annualized Income Installment Method (Schedule AI)
Separate returns, 2006 separate returns and 2007 joint return., 2006 joint return and 2007 separate returns.
Waiver, Waiver of Penalty
When charged, When penalty is charged.
Unemployment compensation, Unemployment Compensation, Form 1099-G.

W

Wages and salaries, Salaries and Wages
Waiver of penalty, Waiver of Penalty
What's New for 2007
AMT exemption amount increased, What's New for 2007
Foreign earned income exclusion, What's New for 2007
What's New for 2007:
Discharge of debt, What's New for 2007
Estimated tax penalty rates, What's New for 2007
Excess social security or railroad retirement tax withholding, What's New for 2007
Husband-wife business, What's New for 2007
Underpayment penalty, What's New for 2007
What's New for 2008
Capital gains tax rate reduced, What's New for 2008
Expiring tax benefits, What's New for 2008
IRA contribution limits, What's New for 2008
IRA deduction, What's New for 2008
Itemized deduction phaseout, What's New for 2008
Mortgage insurance premiums deduction extended, What's New for 2008
Personal exemption phaseout, What's New for 2008
Phaseouts, personal exemption and itemized deductions, What's New for 2008
Retirement savings credit, What's New for 2008
Retirement savings plans, What's New for 2008
Sales of principal residences by surviving spouses, What's New for 2008
Tax on children's income, What's New for 2008
Volunteer firefighters and emergency medical responders, What's New for 2008
What's New for 2008:
Earned income credit, What's New for 2008
Standard mileage rates, What's New for 2008
Withholding, Tax Withholding for 2008, Penalties.
Backup withholding, Backup Withholding
Bankruptcy, Changing Your Withholding
Withholding:
Allowances, Changing your withholding for 2009., Withholding Allowances (Line 5 of Form W-4), Alternative method of figuring withholding allowances., Only one job (worksheet line B)., Illustrated Example—Form W-4
Allowances:
Personal Allowances Worksheet, Personal Allowances Worksheet, Personal Allowances Worksheet.
Amended returns, Form Received After Filing
Amount of tax withheld, Form W-4, Determining Amount of Tax Withheld Using Form W-4
Annuities, Pensions and Annuities, Choosing Not To Have Income Tax Withheld
Changing, Changing Your Withholding
Checking amount of, Checking Your Withholding
Choosing not to withhold, Choosing Not To Have Income Tax Withheld
Community property states, Community property states.
Credit against income tax, Withholding
Cumulative wage method, Cumulative Wage Method
Deductions and Adjustments Worksheet, Deductions and Adjustments Worksheet.
Deductions and adjustments worksheet instructions, Deductions and Adjustments Worksheet
Divorced taxpayers, Changing Your Withholding, Single.
Domestic help, Household workers.
Employers' rules, Rules Your Employer Must Follow
Estimated tax, Withholding.
Excess social security and railroad retirement taxes, What's New for 2007, Excess Social Security or Railroad Retirement Tax Withholding
Exemption from, Exemption From Withholding
Farmworkers, Farmworkers.
Federal income tax collection, Introduction
Federal payments, Federal Payments, More information.
Fiscal years, Fiscal Years (FY)
Form received after filing, Form Received After Filing
Form W-2, Form W-2
Form W-2c, Form Not Correct
Form W-2G, Form W-2G., Form W-2G
Form W-4, Determining Amount of Tax Withheld Using Form W-4
Fringe benefits, Taxable Fringe Benefits
Gambling winnings, Gambling Winnings, Backup withholding on gambling winnings., Form W-2G
Getting right amount of tax withheld, Getting the Right Amount of Tax Withheld, Publication 919
Household workers, Household workers.
Marital status, Marital Status (Line 3 of Form W-4)
Married taxpayers, Married., Married individuals.
Multiple jobs, Multiple jobs.
Noncitizens, Single., Employees who are not citizens or residents.
Nonperiodic payments, Nonperiodic Payments
Part-year method, Part-Year Method
Penalties, Penalties
Pensions, Pensions and Annuities
Periodic payments, Periodic Payments
Railroad retirement benefits, Federal Payments
Repaying withheld tax, Repaying withheld tax.
Rollovers, Eligible Rollover Distributions
Salaries and wages, Salaries and Wages
Separate returns, Separate Returns
Sick pay, Sick Pay
Single taxpayers, Single.
Social security (FICA) tax, Reminders, Federal Payments
Tips, Tips
Types of income, Introduction, Salaries and Wages
Underpayment penalty, Paid through withholding., Actual withholding method.
Unemployment compensation, Unemployment Compensation
Worksheets
Form W-4, Completing Form W-4 and Worksheets
Worksheets:
2008 annualized estimated tax worksheet (Worksheet 2-8), ,
2008 estimated tax worksheet, Second, Third, and Fourth Periods
Age 65 or older or blind exemption from withholding (Worksheet 1-3),
Amended estimated tax (Worksheet 2-7),
Amended estimated tax, illustrated (Worksheet 2-7),
Capital gains:
Worksheet 2-11,
Worksheet 2-5,
Worksheet 4-1,
Dependents age 65 or older or blind exemption from withholding (Worksheet 1-4),
Estimated tax,
Excess railroad retirement tax withholding (Worksheet 3-2), Worksheets for Railroad Employees
Excess social security and tier 1 railroad retirement tax (Worksheet 3-2),
Excess social security tax withholding (Worksheet 3-1), Worksheet for Nonrailroad Employees
Excess social security tax, nonrailroad employee (Worksheet 3-1),
Excess social security tax, nonrailroad employee, illustrated (Worksheet 3-1),
Excess tier 2 railroad retirement tax (Worksheet 3-3),
Exemption amount reduction (Worksheet 2-10),
Exemption amount reduction (Worksheet 2-4), Second, Third, and Fourth Periods
Foreign earned income exclusion
Worksheet 2-12, Worksheet 2-12. 2008 Annualized Estimated Tax Worksheet—Line 12 Foreign Earned Income Tax Worksheet
Worksheet 2-6, Worksheet 2-6. 2008 Estimated Tax Worksheet—Line 6 Foreign Earned Income Tax Worksheet
Foreign earned income exclusion:
Worksheet 4-2, Worksheet 4-2. 2007 Form 2210, Schedule AI—Line 12 Foreign Earned Income Tax Worksheet
Foreign housing exclusion
Worksheet 2-12, Worksheet 2-12. 2008 Annualized Estimated Tax Worksheet—Line 12 Foreign Earned Income Tax Worksheet
Worksheet 2-6, Worksheet 2-6. 2008 Estimated Tax Worksheet—Line 6 Foreign Earned Income Tax Worksheet
Itemized deductions phaseout:
Worksheet 2-3,
Worksheet 2-9,
Itemized deductions, Form W-4 (Worksheet 1-2),
Personal allowances reduction (Worksheet 1-1), Only one job (worksheet line B).
Personal Allowances Worksheet, Personal Allowances Worksheet, Total personal allowances (worksheet line H).
Qualified dividends:
Worksheet 2-11,
Worksheet 2-5,
Worksheet 4-1,
Railroad retirement benefits (Worksheet 2-1),
Self-employment tax (Worksheet 2-2),
Self-employment tax, illustrated (Worksheet 2-2),
Social security benefits (Worksheet 2-1),

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