Line
61 - Federal Income Tax Withheld
Add the amounts shown as Federal income tax withheld on your
Forms W-2, W-2G,
and 1099-R. Enter
the total on line 61. The amount withheld should be shown
in box 2 of Form W-2 or W-2G, and in box 4 of Form 1099-R.
If line 61 includes amounts withheld as shown on Form 1099-R,
attach the Form 1099-R to the front of your return.
If you received a 2003 Form 1099 showing Federal income tax
withheld on dividends, interest income, unemployment compensation,
social security benefits, or other income you received, include
the amount withheld in the total on line 61. This should be
shown in box 4 of the Form 1099 or box 6 of Form SSA-1099.
Line
62 - 2003 Estimated Tax Payments
Enter any estimated Federal income tax payments you made
using Form 1040-ES
for 2003. Include any overpayment from your 2002 return that
you applied to your 2003 estimated tax.
If you and your spouse paid joint estimated tax but are now
filing separate income tax returns, you can divide the amount
paid in any way you choose as long as you both agree. If you
cannot agree, you must divide the payments in proportion to
each spouse's individual tax as shown on your separate returns
for 2003. For an example of how to do this, see Pub.
505. Be sure to show both social security numbers (SSNs)
in the space provided on the separate returns. If you or your
spouse paid separate estimated tax but you are now filing
a joint return, add the amounts you each paid. Follow these
instructions even if your spouse died in 2003 or in 2004 before
filing a 2003 return.
Divorced Taxpayers
If you got divorced in 2003 and you made joint estimated
tax payments with your former spouse, put your former spouse's
SSN in the space provided on the front of
Form 1040. If you were divorced and remarried in 2003, put
your present spouse's SSN in the space provided on the front
of Form 1040. Also, under the heading “Payments”
to the left of line 62, put your former spouse's SSN, followed
by “DIV.”
Name Change
If you changed your name because of marriage, divorce, etc.,
and you made estimated tax payments using your former name,
attach a statement to the front of Form 1040. On the statement,
explain all the payments you and your spouse made in 2003
and the name(s) and SSN(s) under which you made them.
Lines
63 - Earned Income Credit (EIC)
What Is the EIC?
The EIC is a credit for certain people who work. The credit
may give you a refund even if you do not owe any tax.
To Take the EIC:
- Follow the steps below.
- Complete the worksheet that applies to you or let the IRS figure the credit for you.
- If you have a qualifying child, complete and attach Schedule EIC.
| If you take the EIC even though you are not eligible and it is determined that your error is due to reckless or intentional disregard of the EIC rules, you will not be allowed to take the credit for 2 years even if you are otherwise eligible to do so. If you fraudulently take the EIC, you will not be allowed to take the credit for 10 years. You may also have to pay penalties. |
- Earned Income Credit: Instructions, Steps 1 - 3
- Earned Income Credit: Instructions, Steps 4 & 5
- Earned Income Credit: Instructions, Steps 6 & 7
- Earned Income Credit: Instructions, Details
- Earned Income Credit: Worksheet A
- Earned Income Credit: Worksheet B
- Earned Income Credit: Worksheet B (Cont.)
- Earned Income Credit: Table - from $1 to $6,000
- Earned Income Credit: Table (Cont.) - from $6,000 to $14,450
- Earned Income Credit: Table (Cont.) - from $14,450 to $21,450
- Earned Income Credit: Table (Cont.) - from $21,450 to $28,450
- Earned Income Credit: Table (Cont.) - from $28,450 to $34,692
Line
64 - Excess Social Security and Tier 1 RRTA Tax Withheld
If you, or your spouse if filing a joint return, had more
than one employer for 2003 and total wages of more than $87,000,
too much social security or tier 1 railroad retirement (RRTA)
tax may have been withheld. You can take a credit on this
line for the amount withheld in excess of $5,394. But if any
one employer withheld more than $5,394, you must ask that
employer to refund the excess to you. You cannot claim it
on your return. Figure this amount separately for you and
your spouse.
You cannot claim a refund for excess tier 2 RRTA tax on Form
1040. Instead, use Form
843.
For more details, see Pub.
505.
Line
65 - Additional Child Tax Credit
What Is the Additional Child Tax Credit?
This credit is for certain people who have at least one qualifying
child as defined in the instructions for line 49 on page
40. The additional child tax credit may give you a refund
even if you do not owe any tax.
Two Steps To Take the Additional Child Tax Credit!
- STEP 1 - Be sure you figured the amount, if any, of your child tax credit. See the instructions for line 49 that begin on page 40.
- STEP 2 - Read the TIP at the end of your Child Tax Credit Worksheet. Use Form 8812 to see if you can take the additional child tax credit, but only if you meet the condition given in that TIP.
Line
66 - Amount Paid With Request for Extension To File
If you filed Form 4868
to get an automatic extension of time to file Form 1040, enter
any amount you paid with that form or by electronic funds
withdrawal or credit card. If you paid by credit card, do
not include on line 66 the convenience fee you were charged.
Also, include any amounts paid with Form
2688 or 2350.
Line
67 - Other Payments
Check the box(es) on line 67 to report any credit from Form
2439, 4136, or
8885.
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