IRS Income Tax Forms

Personal Income Tax Forms
Information about IRS Tax Form 1040
Information about IRS Tax Form 4868
IRS Tax Form 1040A Information
IRS Tax Form 1040EZ Information
IRS Tax Form 1040NR Information
Understanding Your W-2 Tax Form
IRS Tax Form 1040X Information

1. Personal Income Tax Forms

IRS tax forms are used by individuals and organizations to report income and pay taxes to the federal government. The IRS (Internal Revenue Service) is responsible for collecting taxes and enforcing tax law throughout the United States.

The most widely-used IRS tax form is Form 1040 (U.S. Individual Income Tax Return). It is often called “the long form” to distinguish it from the other 1040 tax form variations (1040A, 1040EZ, 1040NR, etc.). The standard 1040 Form can be used by any full-time U.S. resident, although you may opt to use the simplified versions (Tax Form 1040A or Tax Form 1040EZ) if your tax situation is uncomplicated.

Downloading and Printing Tax Forms

The IRS provides PDF files of nearly every tax form and publication on their website. To download a tax form, you must have Adobe Acrobat Reader installed. To print a tax form, use the “Print” button on the left of the Adobe Acrobat toolbar (above the viewing window).

Fill-In Tax Forms

The IRS also offers “fill-in” tax forms which allow you to save (and print) the information you’ve typed in. The fill-in tax forms also require Adobe Acrobat Reader software. To save the data you’ve filled in, use the Adobe Reader’s “Save” function (not the web browser’s “Save” function).

Electronically Filing Tax Forms

The IRS began using electronic filing in 1990. Due to an agreement with tax software vendors, the IRS has not created its own online filing software, and in return, the vendors have provided free e-filing to many Americans. In addition to electronic filing for federal tax forms, most states allow online filing for state tax returns as well.

Volunteer Income Tax Assistance (VITA) Program

VITA is a program created by the IRS to help moderate and low-income taxpayers complete their tax returns for free. VITA centers are located throughout the country and the volunteers are trained by the IRS to help prepare tax forms.

Popular Income Tax Forms

IRS Tax Form W-2

Wage and Tax Statement

Part of the “W series” of tax forms, IRS Form W-2 is a six-part federal Wage and Tax Statement. It reports the wages earned by employees and the taxes that were withheld from their paychecks. It also reports Social Security tax, a.k.a. the Federal Insurance Contributions Act (FICA) tax, to the Social Security Administration. The FICA tax has two components ― the Social Security portion and the Medicare portion ― which are separately reported on Tax Form W-2.

Tax Form W-2 is the responsibility of the employer. Employers are required to complete a W-2 Form for each of their employees, and they must deliver it to each employee by January 31st of the calendar year. Employers must then file the W-2 Forms with the Social Security Administration by the last day of February (if filing by paper mail) or the last day of March (if filing electronically). W-2 Tax Forms will report all the wages and taxes of the employees of that business/company for the prior calendar year.

IRS Tax Form 1040

U.S. Individual Income Tax Return

IRS Tax Form 1040 is the standard federal income tax form used to report an individual’s gross income (e.g., money, goods, property, and services). It is also known as “the long form” because it is more extensive than the shorter 1040A and 1040EZ Tax Forms. Also unlike the other tax forms, IRS Form 1040 allows taxpayers to claim numerous expenses and tax credits, itemize deductions, and adjust income. While the 1040 may take longer to complete, it benefits taxpayers by giving them more opportunities to lower their tax bills.

IRS Tax Form 1040, with payment, is due by April 15th (or April 17th in 2012). A six-month tax extension may be granted (with IRS Tax Form 4868) for late filing, but payments must still be made by the original April deadline. You may file Form 1040 by paper mail, by using IRS e-file, or through an approved tax preparer. Filing taxes online is generally safer, faster, and easier ― and you will get your tax refund much sooner if you choose the Direct Deposit option.

IRS Tax Form 1040A

U.S. Individual Income Tax Return

IRS Tax Form 1040A is a simplified federal income tax form used to report an individual’s income and calculate their taxes. It is also known as “the short form” because it is a two-page form that is less complex than IRS Tax Form 1040. Form 1040A covers more than Form 1040EZ, and it allows taxpayers to report common types of income, credits, and deductions. If you qualify to use Form 1040A, it will take you less time to prepare (than Form 1040) and it will likely be processed faster by the IRS.

The 1040A Form is available to taxpayers of any age and any filing status, and it is due by April 15th (or April 17th in 2012). While most qualify to use this form, it is not as extensive as IRS Tax Form 1040, so it’s a good idea to look over what Form 1040 offers first.

IRS Tax Form 1040EZ

Income Tax Return for Single and Joint Filers with No Dependents

IRS Tax Form 1040EZ is the shortest federal income tax form. It is designed for taxpayers whose filing status is “single” or “married filing jointly” with no dependents. The 1040EZ is less complex than Tax Form 1040 and Tax Form 1040A, so it generally takes less time to fill out and process. However, it may be more beneficial to use Form 1040 or Form 1040A, since those forms allow taxpayers to claim “head of household” status (which typically results in a lower tax than filing as “single”), dependents, and various credits and adjustments to income.

IRS Tax Form 1040NR

U.S. Nonresident Alien Income Tax Return

Tax Form 1040NR is also known as U.S. Nonresident Alien Income Tax Return. This tax form is similar to the regular 1040 form used by United States citizens. That being said, there are some importance differences that you need to be aware of if you are required to file this particular tax form.

If you worked in the US and received wages that are subject to income tax, Form 1040NR must be filed by the fourth month, 15th day after your tax year closes. In most cases, this will be April 15. United States citizens never have to file Tax Form 1040NR. But if you are a US nonresident alien, this is a tax form that you want to become familiar with.

There are three types of income that you may need to include on Tax Form 1040NR. They include income connected with US business (taxed at the same rate as US citizens), income not connected with US business (the rate is 30 percent, unless there is a treaty between the US and your country that allows you to pay a lower rate), and income which is exempt from US tax.

IRS Tax Form 1040X

Amended U.S. Individual Income Tax Return

IRS Tax Form 1040X is the federal Amended U.S. Individual Income Tax Return. It is designed for taxpayers who need to correct mistakes made on Tax Form 1040, Tax Form 1040A, Tax Form 1040EZ, Tax Form 1040EZ-T, Tax Form 1040NR, or Tax Form 1040NR-EZ. In addition to filling out Tax Form 1040X, you must also fill out a new Form 1040 (even if you are amending a 1040A or 1040EZ), so that the lines can match up with the amended return. While compiling Tax Form 1040X, you must attach the forms/schedules that are being amended (including your 1040 Form or W-2).

You do not need to file IRS Tax Form 1040X if you are only correcting errors in math ― IRS computers automatically check the math and make those corrections for you.

As you prepare to file Tax Form 1040X, make sure you know what you originally reported, what your corrections are, and the reason(s) you are making the changes ― you will need to provide this information on your form. Be clear and concise in your explanation of why you are making the change(s). On the top of the form, write what tax year the 1040X Form is for, because it is a generic form that can apply to any year.

Form 1040X can only be filed by paper ― it cannot be done online. You must file separate amended returns for each tax year, and mail each 1040X Form in a separate envelope. IRS Tax Form 1040X must be filed after the original return has been filed. If you are expecting a tax refund or credit, Form 1040X must be submitted within three years after the original return was filed, or within two years after the tax was paid (whichever is later). Once your 1040X Form has been received, it normally takes the IRS 8 – 12 weeks to process. If you are expecting an additional tax refund, it will most likely be mailed to you as a paper check, even if you received your initial refund through Direct Deposit.

IRS Tax Form 4868

Application for Automatic Extension of Time to File U.S. Individual Income Tax Return

Form 4868 is a tax extension application for individuals reporting their income to the IRS. This includes all taxpayers who file 1040s, contractors who file 1099s, as well as single member LLCs and Schedule C Sole Proprietors. Filing an individual tax extension will extend your tax deadline to October for Tax Forms 1040, 1040A, 1040EZ, 1040NR, and 1040NR-EZ. If you are not able to file your federal individual income tax return by the due date, you may be able to get an automatic 6-month extension of time to file. To do so, you must file Tax Form 4868 by the original due date for filing your tax return (April 17th for the 2012 tax season).

It’s important to note that submitting Form 4868 does not extend the time for payment of tax, which is still owed by the original due date of your return. You will need to give an estimate of your tax due when filing for a tax extension ― and you can pay none, all, or part of your estimated income tax due using a credit card or checking/savings account.

2. Information about IRS Tax Form 1040

U.S. Individual Income Tax Return

While the 1040 may take longer to complete, it benefits taxpayers by giving them more opportunities to lower their tax bills.

You must file IRS Tax Form 1040 if any of the following apply:

You have taxable income of $100,000 or more
You have self-employment income of $400 or more
You had income tax withheld from paychecks
You made estimated tax payments, or have overpayment that applies to the current tax year
You have itemized deductions (e.g., mortgage, interest, or charity)
You earn income from a business, S-corporation, partnership, trust, rental, or farm
You have sold property, stocks, bonds, or mutual funds
You are claiming income adjustments (for tuition, educator expenses, moving expenses, or health savings accounts)
You received an advance payment for Earned Income Tax Credit (EITC) from an employer
You have a W-2 that shows uncollected tax (from tips or group term life insurance), or a W-2 that shows a code Z (income earned from a 409A non-qualified deferred compensation plan)
You owe excise tax on insider stock compensation (from an expatriated corporation)
You are a debtor in a Chapter 11 bankruptcy case (filed after October 16, 2005)
You earn foreign wages, paid foreign taxes, or are claiming tax treaty benefits
You owe any other special taxes (e.g., alternative minimum tax, household employment tax, recapture taxes, etc.)

There are many different ways to obtain an IRS 1040 Tax Form. The fastest and most convenient option is to download the tax form on your computer. Most post offices and local libraries carry forms around tax time, and forms can also be picked up from a tax center or an IRS office. In addition, you may request a tax form to be sent to you by U.S. Mail.

Before you begin filing IRS Tax Form 1040, make sure you have the following information ready:

Proof of identification
Filing status and residency status
Social Security Numbers for you, your spouse, and any dependents
Dates of birth for you, your spouse, and any dependents
A copy of your past tax return
Statements of wages earned (e.g., W-2, W-2G, 1099-R, etc.)
Statements of interest/dividends from banks, brokerages, etc.
Proof of any tax credits, tax deductions, or exclusions
Your bank account number and routing number (for Direct Deposit)

IRS Tax Form 1040, with payment, is due by April 15th (or April 17th for the 2012 filing season). A six-month tax extension may be granted (with IRS Tax Form 4868) for late filing, but payments must still be made by the original April deadline.

You may file Form 1040 by paper mail, by using IRS e-file, or through an approved tax preparer. Filing taxes online is generally safer, faster, and easier ― and you will get your tax refund much sooner if you choose the Direct Deposit option.

While there are several tax forms to choose from when filing your federal income taxes, a safe bet is to use IRS Form 1040 if you are unsure whether or not you qualify for the 1040A or 1040EZ.

The basic rule is: When in doubt, file IRS Tax Form 1040.

3. Information about IRS Tax Form 4868

IRS Form 4868 is the Application for Automatic Extension of Time To File U.S. Income Tax Return.

If you are not able to file your federal individual income tax return by the due date, you may be able to get an automatic 6-month extension of time to file. To do so, you must file Tax Form 4868 by the original due date for filing your tax return (April 17th for the 2012 tax season).

Form 4868 is a tax extension for individuals reporting their income to the IRS. This includes all taxpayers who file 1040s, contractors who file 1099s, as well as single member LLCs and Schedule C Sole Proprietors. Filing an individual tax extension will extend your tax deadline to October for the following tax returns:

Tax Form 1040
Tax Form 1040A
Tax Form 1040EZ
Tax Form 1040NR
Tax Form 1040NR-EZ

The IRS will accept corrections to tax extension requests within a certain time period. If you chose to e-file Form 4868 through the FileLater system and it is rejected for any reason, you can correct and resubmit it at no extra charge.

FileLater supports taxpayers who are out of the country and have foreign addresses. However, there are exceptions pertaining to foreign corporations with no office or place of business within the United States, as well as certain domestic corporations and certain partnerships.

How to Fill Out Tax Form 4868

Part I: IDENTIFICATION

Line 1

Enter your name(s) and address. If you plan to file a joint tax return, include both spouses' names in the order in which they will appear on joint tax return.

If you would like notices regarding your tax extension to be sent to you at an address other than your own, enter that address in Part I. If you want correspondences sent to an agent who is acting for you, include the agent's name (as well as your own) and the agent's address in Part I.

If you changed your name after you filed your last tax return (because of marriage, divorce, or other reasons) be sure to report this to the Social Security Administration (SSA) before filing Tax Form 4868. Doing this will help prevent delays in processing your tax extension request.

If you changed your mailing address after you filed your last tax return, you should use Tax Form 8822 (Change of Address) to notify the IRS of that change. Simply showing a new address on Form 4868 will not update your records. You can obtain IRS tax forms by calling 1(800)TAX-FORM or by visiting the IRS website and downloading the forms online.

Lines 2 and 3

If you plan to file a joint tax return, on Line 2 enter the Social Security Number (SSN) that will appear first on your return. On Line 3, enter the other Social Security Number that will be shown on your joint return.

Individual Taxpayer Identification Numbers (ITINs) for Aliens: If you are a nonresident or resident alien and you do not have a Social Security Number (and are not eligible to get one), you must apply for an ITIN. Although an ITIN is not required to file Tax Form 4868, you will need one to file your income tax return. For details on how to apply for an ITIN, see IRS Tax Form W-7 and its instructions. It will take approximately 8-10 weeks for the IRS to notify you of your ITIN. If you already have an ITIN, enter it on the tax form wherever your Social Security Number is requested. If you are currently applying for an ITIN with Form W-7, write “ITIN TO BE REQUESTED” on the tax form wherever your Social Security Number is requested.

Note: An ITIN is for tax purposes only. It does not entitle you to Social Security Benefits, nor does it change your employment or immigration status under United States law.

Part II: INDIVIDUAL INCOME TAX

Keep in mind that you can round-off cents to whole dollar amounts on Tax Form 4868. However, if you do round-off to whole dollars, you must round all amounts on the form. To round, drop amounts under 50 cents, and increase amounts from 50 to 99 cents to the next dollar. (For example, $1.39 would become $1, and $2.50 would become $3). If you have to add two or more numbers together to figure the amount to enter on a line, include cents when adding the amounts, and round off only the total.

Line 4 ― Estimate of Total Tax Liability for 2011

Enter the total income tax liability that you expect to report on your tax return. This amount will appear on one of the following forms (depending on which tax return you file):

• Tax Form 1040

• Tax Form 1040A

• Tax Form 1040EZ

• Tax Form 1040NR

• Tax Form 1040NR-EZ

• Tax Form 1040-PR

• Tax Form 1040-SS

If you expect this amount to be zero, enter -0-. Bear in mind, you want to make your estimate as accurate as you can with the information you have. If the IRS later finds that your estimate was not reasonable, your tax extension will be considered null and void.

Line 5—Total 2011 Payments

Enter on Line 5 the total payments that you expect to report on your income tax return. This amount will appear on one of the following forms (depending on with tax return you file):

• Tax Form 1040

• Tax Form 1040A

• Tax Form 1040EZ

• Tax Form 1040NR

• Tax Form 1040NR-EZ

• Tax Form 1040-PR

•Tax Form 1040-SS

Note: For Forms 1040A, 1040EZ, 1040NR-EZ, 1040-PR, and 1040SS, do not include on Line 5 the amount you are paying with this Tax Form 4868.

Line 6 ― Balance Due

Subtract Line 5 from Line 4 and enter the result here. If Line 5 is more than Line 4, enter -0-.

Line 7 ― Amount You Are Paying

If you find that you cannot pay the amount shown on Line 6, you can still get a tax extension. However, you should try to pay as much as you can in order to limit the amount of interest you will owe. Additionally, you may be charged a late payment penalty (usually ½ of 1%) on the tax not paid by the original due date of your return.

Line 8 ― Taxpayers Who Are Out of the Country

If you are out of the country on the regular due date of your tax return, check the box on Line 8. For the IRS’ definition of “out of the country,” see the Instructions for Form 4868.

Line 9 ― Taxpayers Who File Form 1040NR or 1040NR-EZ

If you did not receive wages subject to withholding tax and your return is due June 15, 2012, check the box on Line 9.

4. IRS Tax Form 1040A Information

Form 1040A covers more than Form 1040EZ, and it allows taxpayers to report common types of income, credits, and deductions. If you qualify to use Form 1040A, it will take you less time to prepare (than Form 1040) and it will likely be processed faster by the IRS.

The 1040A Form is available to taxpayers of any age and any filing status, and it is due by April 17, 2012. While most qualify to use this form, it is not as extensive as IRS Tax Form 1040, so it’s a good idea to look over what Form 1040 offers first.

A taxpayer may use IRS Tax Form 1040A if all of the following are true:

He or she has taxable income less than $100,000
He or she has income from only the following sources: wages, salaries, tips, interest and dividends, capital gains distributions, taxable scholarship or fellowship grants, pensions, annuities, IRAs, unemployment compensation, taxable social security or railroad retirement benefits, or Alaska Permanent Fund dividends.
He or she claims only the following adjustments to income: educator or classroom expenses, IRA deduction, student loan interest tax deduction, and tuition/fees tax deduction
He or she does not itemize deductions
He or she claims only the following tax credits: child tax credit, additional child tax credit, earned income tax credit (EITC), retirement savings contributions credit, education tax credits, credit for child and dependent care expenses, and credit for the elderly or disabled
He or she does not have an Alternative Minimum Tax (AMT) adjustment from incentive stock options

Taxpayers may also use Form 1040A if they received advance Earned Income Tax Credit (EITC) payments, dependent care benefits, or if they owe tax from the recapture of an education credit or the AMT.

Before you begin filing IRS Tax Form 1040A, make sure you have the following information ready:

Proof of identification
Filing status and residency status
Social Security Numbers for you, your spouse, and any dependents
Dates of birth for you, your spouse, and any dependents
A copy of your past tax return
Statements of wages earned (e.g., W-2, W-2G, 1099-R, etc.)
Statements of interest/dividends from banks, brokerages, etc.
Proof of any tax credits, tax deductions, or exclusions
Your bank account number and routing number (for Direct Deposit)

There are many different ways to obtain an IRS 1040A Tax Form. The fastest and most convenient option is to download the tax form on your computer. Most post offices and local libraries carry forms around tax time, and forms can also be picked up from a tax center or an IRS office. In addition, you may request a tax form to be sent to you by U.S. Mail.

5. IRS Tax Form 1040EZ Information

IRS Tax Form 1040EZ is the shortest federal income tax form. It is designed for taxpayers whose filing status is “single” or “married filing jointly” with no dependents.

The 1040EZ is less complex than Tax Form 1040 and Tax Form 1040A, so it generally takes less time to fill out and process. However, it may be more beneficial to use Form 1040 or Form 1040A, since those forms allow taxpayers to claim “head of household” status (which typically results in a lower tax than filing as “single”), dependents, and various credits and adjustments to income.

A taxpayer may use IRS Tax Form 1040EZ if all of the following are true:

He or she has taxable income less than $100,000
He or she files as “single” or “married filing jointly”
He or she claims no dependents
He or she claims no adjustments to income
He or she claims only the following credits: Earned Income Tax Credit (EITC) or federal telephone excise tax credit
He or she is under the age of 65
He or she is not blind
He or she has income from only the following sources: wages, salaries, tips, unemployment compensation, taxable scholarship or fellowship grants, or Alaska Permanent Funds dividends
He or she has taxable interest of $1,500 or less
He or she did not receive any advance EITC payments
He or she does not owe any household employment taxes (from wages paid to a household employee)
He or she does not owe any Alternative Minimum Tax (AMT)
He or she is not a debtor in a Chapter 11 bankruptcy case (that was filed after October 16, 2005)

For taxpayers who do not meet the above requirements, Tax Form 1040 or Tax Form 1040A must be used.

To claim the “single” filing status on Tax Form 1040EZ, the following must be true as of the last day of the applicable tax year (e.g., December 31, 2011 for a 2011 tax return):

You were never married
You are considered legally separated or divorced (according to state law), or
You were widowed before January 1st (of that tax year) and did not remarry during that tax year

To claim a “married filing jointly” status on Tax Form 1040EZ, the following must be true:

You were considered legally married as of the last day of the applicable tax year
Your spouse died during the tax year and you did not remarry during that year, or
You were considered legally married as of the last day of the tax year and your spouse died before your return was filed

For federal tax purposes, “marriage” is defined as a legal union between a man and a woman as husband and wife, and “spouse” is defined as a person of the opposite sex who is a husband or wife.

6. IRS Tax Form 1040NR Information

IRS Tax Form 1040NR (U.S. Nonresident Alien Income Tax Return)

First things first, you have to decide if you are required to file Tax Form 1040NR. If any of the following apply to you, filing this tax form is a necessity:

1. You were a nonresident alien during the past tax year who engaged in business in the US. You are required to file even if you have no income from the business, or your income is exempt from tax under a treaty with your country.

2. You were a nonresident alien who did not engage in US business, but received income from US sources that are reportable on Schedule NEC.

3. If you are the representative for a deceased individual who would have been required to file tax form 1040NR.

4. You represent a trust or estate that has to file this tax form.

Tax Form 1040NR ― FAQs

When should I file Tax Form 1040NR? This is a question that many nonresident aliens struggle with. If you worked in the US and received wages that are subject to income tax, Form 1040NR must be filed by the fourth month, 15th day after your tax year closes. In most cases, this will be April 15.

What if I didn’t receive wages there were subject to income tax? In this case, you have until the 15th day of the sixth month, which is June 15th.

Where do I file my 1040NR tax form? Where you file Tax Form 1040NR depends on your situation. Individuals should send their completed return to the Department of the Treasury; Internal Revenue Service Center; Austin, TX 73301-0215 U.S.A. Estates and trusts will file with the Department of the Treasury; Internal Revenue Service Center; Cincinnati, OH 45999-0048 U.S.A.

What kind of income must I report on the 1040NR tax form? There are three types of income that you may need to include on Tax Form 1040NR. They include income connected with US business (taxed at the same rate as US citizens), income not connected with US business (the rate is 30 percent, unless there is a treaty between the US and your country that allows you to pay a lower rate), and income which is exempt from US tax.

United States citizens never have to file Tax Form 1040NR. But if you are a US nonresident alien, this is a tax form that you want to become familiar with.

7. Understanding Your W-2 Tax Form

The following information provides a line-by-line analysis for each component of IRS Tax Form W-2, based on the IRS Instruction Booklet.

Tax Form W-2 has 6 copies/parts:

Copy A: This copy must be submitted to the Social Security Administration by the employer, either electronically or by mail.
Copy B: This copy is given to the employee to file with their federal income tax return (e.g., Forms 1040, 1040A, or 1040EZ).
Copy C: This copy is given to the employee to keep for their records (to be safe, this copy should be kept for at least four years)
Copy D: This copy is kept by the employer, for their records.
Copy 1: This copy is submitted by the employer to the employee’s state, city, or local tax department (if any).
Copy 2: This copy is given to the employee to file with their state or local income tax returns (if any).

Tax Form W-2 has 6 lettered boxes (A thru F) that cover employer and employee identification information:

Box A: Employee’s social security number ― As it appears on their social security card.
Box B: Employer identification number (EIN) ― The number assigned by the IRS, that was used on the employer’s federal employment tax return.
Box C: Employer’s name, address, and ZIP code ― As it appears on the employer’s federal employment tax return.
Box D: Control number ― Optional; A code number assigned by the company’s payroll processing software to identify individual W-2s.
Box E: Employee’s name ― As it appears on their social security card.
Box F: Employee’s address and ZIP code ― May be a former address if the employee recently moved.

Tax Form W-2 has 20 numbered boxes (1 thru 20) that cover wages and taxes:

Box 1: Wages, tips, other compensation ― This box must show the total taxable wages, tips, and other compensation (e.g., bonuses and group-term life insurance benefits) that the employee was paid during the year, before any payroll deductions.

Box 2: Federal income tax withheld ― This box reports the total federal income tax that was withheld from the employee’s paychecks during the year. (Note: The employer should not reduce wages by any advance Earned Income Tax Credit (EITC) payments that were made to the employee.)

Box 3: Social security wages ― This box reports the total amount of wages subject to employee Social Security tax, not including Social Security tips (Box 7) and allocated tips (Box 8). The number reported in this box cannot exceed the maximum taxable amount of $106,800. Box 3 should also include: signing bonuses, the taxable cost of group-term life insurance over $50,000 (also included in Box 1), adoption benefits, employee contributions to a SIMPLE retirement account, employee and nonexcludable employer contributions to an MSA or HSA (that were not made through a cafeteria plan), and the cost of accident and health insurance premiums for 2% or more shareholder-employees paid by an S corporation (if not excludable).

Box 4: Social security tax withheld ― This box reports the total amount of Social Security tax that was withheld from the employee’s paychecks during the year, including Social Security tax on tips. (Note: This amount should not be reduced by any advance EIC payments that were made to the employee.)

Box 5: Medicare wages and tips ― This box reports the total amount of wages and tips subject to employee Medicare tax, which has a flat rate of 1.45% on all earnings. This box may also include 401k contributions, deferred compensation, and other benefits. There is no maximum limit for wages subject to Medicare tax, so it is not uncommon for the amount in Box 5 to be greater than the amount in Box 1 or Box 3.

Box 6: Medicare tax withheld ― This box reports the total amount of Medicare tax that was withheld from the employee’s paychecks during the year. (Note: This amount should not be reduced by any advance EIC payments that were made to the employee.)

Box 7: Social security tips ― This box shows the amount of tip income that the employee reported to the employer. If no tips were reported, this box will have no amount. (Note: These tips should be included in Boxes 1 and 5. And the total of Boxes 3 and 7 should not exceed $106,800.)

Box 8: Allocated tips ― This box allows the employer to report any additional tip income that was not reported by the employee in Box 7, if the tips from Box 7 are below the required percentage/amount. The amount shown in Box 8 should not be included in Boxes 1, 3, 5, or 7. If an employee has allocated tips shown on their W-2, they must report those tips using Form 1040 – they cannot use Forms 1040A or 1040EZ.

Box 9: Advance EIC payment ― This box reports the total amount of advance EIC payments received by the employee and paid by the employer. This will only apply to employees who filed Form W-5 (Earned Income Credit Advance Payment Certificate), and these advance payments will be repaid on the employee’s 1040 or 1040A.

Box 10: Dependent care benefits ― This box reports the total amount of dependent care expenses/services (e.g., daycare facilities) that was paid for or provided by the employer during the year, through a dependent care assistance program. Although up to $5,000 of received benefits may be excluded from an employee’s income, the total amount of benefits paid by the employer must be reported in Box 10, whether or not it exceeds $5,000. Any amounts over $5,000 must also be included in Boxes 1, 3, and 5 (within the applicable limitations).

Box 11: Nonqualified plans ― This box reports any amounts distributed to the employee from the employer’s nonqualified deferred compensation plan or nongovernmental pension plan. This amount should be included in Box 1 as part of the employee’s taxable income. Box 11 helps determine if any part of the amounts reported in Boxes 1, 3, or 5 are from a previous year.

Box 12 (a, b, c, d): Codes ― This box reports deferrals, contributions, and uncollected taxes with a single or double letter code (from A to BB), followed by a dollar amount. Code letters do not have to correlate with the Box 12 letters (a, b, c, or d), and no more than four items can be reported in Box 12 of Copy A. To report additional items on Copy A, use a separate W-2.

Box 13: Checkboxes ― This section offers three checkboxes: Statutory employee, Retirement plan, and Third-party sick pay. Any of those that apply to the employee must be checked-off.

Box 14: Other ― This box allows the employer to report any additional tax information, including the value of a vehicle leased to the employee, union dues, employer-paid health insurance premiums and tuition assistance, and certain contributions to a pension plan.

Box 15: State and Employer’s state ID number ― This box shows the employer’s state (as a two-letter abbreviation) and the employer’s state identification number (assigned to them by the state). This box can be used for two states, separated by the broken line.

Box 16: State wages, tips, etc. ― This box reports the total amount of taxable income the employee earned in that state. This box can be used to report wages from two states, separated by the broken line.

Box 17: State income tax ― This box reports the total amount of state income tax that was withheld from the employee’s wages (from Box 16). This box can be used to report taxes for two states, separated by the broken line.

Box 18: Local wages, tips, etc. ― This box reports the employee’s total amount of taxable income that is subject to local, city, or other state income taxes. This box can be used to report wages from two localities, separated by the broken line.

Box 19: Local income tax ― This box reports the total amount of local, city, or other state taxes that was withheld from the employee’s wages (from Box 18). This box can be used to report taxes for two localities, separated by the broken line.

Box 20: Locality name ― This box identifies the locality for which the taxes were withheld.

8. IRS Tax Form 1040X Information

Note that you do not need to file IRS Tax Form 1040X if you are only correcting errors in math ― IRS computers automatically check the math and make those corrections for you.

You must file an amendment if you need to do any of the following:

Correct your filing status (which could result in a larger refund)
Add or remove dependents
Report additional income (from a Form W-2, Form 1099, or other income statement)
Report additional withholding (from a W-2 or Form 1099)
Make changes to your tax deductions (including above-the-line deductions, itemized deductions, or the standard deduction)
Make changes to your personal exemptions
Recalculate your tax credits or claim additional tax credits

Form 1040X has three columns:

Column A: Reports numbers and figures from your original return

Column C: Reports the corrected numbers and figures

Column B: Reports the difference between Columns A and C

[NOTE: Column C should be equal to the sum of Column A plus Column B.]

In addition to filling out Tax Form 1040X, you must also fill out a new Form 1040 (even if you are amending a 1040A or 1040EZ), so that the lines can match up with the amended return.

While compiling Tax Form 1040X, you must attach the forms/schedules that are being amended (including your 1040 Form or W-2).

Form 1040X can only be filed by paper ― it cannot be done online. You must file separate amended returns for each tax year, and mail each 1040X Form in a separate envelope.

IRS Tax Form 1040X must be filed after the original return has been filed. If you are expecting a tax refund or credit, Form 1040X must be submitted within three years after the original return was filed, or within two years after the tax was paid (whichever is later).

Once your 1040X Form has been received, it normally takes the IRS 8 – 12 weeks to process. If you are expecting an additional tax refund, it will most likely be mailed to you as a paper check, even if you received your initial refund through Direct Deposit.

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