A

Address change, Change of address.

Adjusted gross income (AGI):

Annualized AGI, Annualized adjusted gross income.

Deductions and adjustments worksheet, Itemized deductions (worksheet line 1).

Expected AGI, Expected Adjusted Gross Income, Expected adjusted gross income.

Adjustments to income:

Estimated tax, Adjustments to income.

Withholding allowances, Adjustments to income (worksheet line 4).

Worksheet, Deductions and Adjustments Worksheet, Net deductions and adjustments (worksheet line 7).

Age 65 or older:

Exemption from withholding, Student.

Standard deduction chart, 2005 Standard Deduction Tables

Aliens (see Nonresident aliens)

Amended returns, Form Received After Filing, Amended returns.

Annualized income installment method, Annualized Income Installment Method, Example 2.10: Annualized Income Installment Method

Annualized income installment method:

Blank worksheet,

Filled-in worksheet,

Underpayment penalty, Annualized Income Installment Method (Schedule AI)

Annuities, Pensions and Annuities, Revoking a choice not to have tax withheld.

Assistance (see Tax help)

B

Backup withholding, Backup Withholding, Penalties.

Backup withholding:

Credit against income tax, Backup withholding.

Banks:

Backup withholding, Backup Withholding

Blind persons:

Exemption from withholding, Student.

Standard deduction chart, 2005 Standard Deduction Tables

Brokers:

Backup withholding, Payments subject to backup withholding.

C

Capital gains and losses:

Annualized estimated tax, Capital gains tax computation.

Estimated tax on net capital gain, Tax on net capital gain.

Qualified dividends, Reminders, Qualified dividends.

Casualty and theft losses, Itemized deductions (worksheet line 1).

Change of address, Change of address.

Change of name, Name changed.

Changing of withholding, Changing Your Withholding, Changing your withholding for 2006.

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).

Collectibles gain or loss, Expected Taxes and Credits, Instructions for Worksheet 2.10

Collection of tax

Estimated tax (see Estimated tax)

Withholding (see Withholding)

Collection of tax:

Pay-as-you-go income tax collection, Introduction

Comments on publication, Comments and suggestions.

Commodity credit loans, Federal Payments

Community property states, Community property states.

Compensation:

Independent contractors, backup withholding, Payments subject to backup withholding.

Supplemental wages, Supplemental Wages

Tips, Tips

Wages and salaries, Salaries and Wages, Penalties

Credit cards, Payment by Credit Card

Crediting of overpayment, Crediting an Overpayment

Credits:

2004 withholding and estimated taxes, 3. Credit for Withholding and Estimated Tax for 2004

Annualized taxes and credits, Annualized taxes and credits.

Deductions and Adjustments Worksheet, Deductions and Adjustments Worksheet

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, Expected taxes and credits.

Withholding allowances, Tax credits (worksheet line 5).

Withholding tax against income tax, 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, Deductions and Adjustments Worksheet, Net deductions and adjustments (worksheet line 7).

Deferred compensation, nonqualified, Periodic Payments

Dependents:

Exemptions, Dependents.

Standard deduction worksheet, 2005 Standard Deduction Tables

Withholding allowance decrease, Changing Your Withholding

Disabled persons:

Impairment-related work expenses, Itemized deductions (worksheet line 1).

Dividends:

Backup withholding, Payments subject to backup withholding.

Qualified dividends, estimated tax, Reminders, Qualified dividends.

Underreported, Underreported interest or dividends.

Divorced taxpayers:

Estimated tax credit, Divorced Taxpayers

Withholding, Changing Your Withholding, Single.

Domestic help:

Definition, Household workers.

Employment taxes, Reminders, Reminders

Estimated tax, regular installment method, Household employers.

Withholding, Household workers.

E

Electronic funds withdrawal, Reminders, Payment by Electronic Funds Withdrawal

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, Sending your Form W-4 to the IRS.

Employers:

Claiming exemption from withholding by employee, Claiming exemption from withholding.

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:

Amended tax (Worksheet 2.6), Regular Installment Method

Annualized estimated tax:

Blank (Worksheet 2.10),

Filled-in (Worksheet 2.10),

Exemptions based on AGI (Worksheet 2.4),

Exemptions based on filing status (Worksheet 2.8),

Itemized deductions (Worksheet 2.3), Expected Taxable Income

Net capital gain (Worksheet 2.5), Expected Taxes and Credits

Net capital gain (Worksheet 2.5):

Annualized estimated tax (Worksheet 2.9), Instructions for Worksheet 2.10

Qualified dividends (Worksheet 2.5), Qualified dividends.

Railroad retirement benefits (Worksheet 2.1), Expected Adjusted Gross Income

Self-employed (Worksheet 2.2), Expected Adjusted Gross Income

Social Security benefits (Worksheet 2.1), Expected Adjusted Gross Income

Standard deduction phaseout (Worksheet 2.7),

Estimated tax:

Adjustments to income, Adjustments to income.

Aliens, Aliens, Nonresident aliens.

Amended tax, Regular Installment Method

Annualized adjusted gross income, Annualized adjusted gross income.

Annualized income installment method, Annualized Income Installment Method, Example 2.10: Annualized Income Installment Method

Annualized income installment method:

Blank worksheet,

Filled-in worksheet,

Annualized taxable income, Annualized taxable income.

Annualized taxes and credits, Annualized taxes and credits.

Change in, Change in estimated tax.

Change of address, Change of address.

Change of name, Name changed.

Collectibles gain or loss, Expected Taxes and Credits, Instructions for Worksheet 2.10

Credit against income tax, Estimated Tax

Credit card, payment by, Payment by Credit Card

Crediting of overpayment, Crediting an Overpayment

Divorced taxpayers, Divorced Taxpayers

Domestic help, Reminders, Household employers.

Electronic funds withdrawal, Reminders, Payment by Electronic Funds Withdrawal

Employment taxes, Reminders, Reminders

Estates and trusts, Estates and Trusts

Exemptions, Exemptions.

Expected adjusted gross income, Expected Adjusted Gross Income, Expected adjusted gross income.

Expected taxable income, Expected Taxable Income, Expected taxable income.

Expected taxes and credits, Expected Taxes and Credits, Expected taxes and credits.

Failure to pay penalty, Reminders

Farmers and fishermen, Farmers and Fishermen, Farmers and fishermen. , Farmers and Fishermen, Farmers and fishermen.

Federal income tax collection, Introduction, Introduction

Fiscal year taxpayers, Fiscal year taxpayers.

Form 1040–ES, How To Figure Estimated Tax

Higher income individuals, Reminders, 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

Income not subject to withholding, Introduction

Instructions for Worksheet 2.10, Instructions for Worksheet 2.10

Itemized deductions, Itemized deductions.

Married taxpayers, Married Taxpayers

Net capital gain, Tax on net capital gain., Capital gains tax computation.

No standard deduction, No standard deduction.

Noncitizen/nonresident spouse, election to treat as resident, Aliens

Nonresident aliens, Line 7., Nonresident aliens.

Overpayment, Crediting an Overpayment

Payment-vouchers, Using the Payment Vouchers

Payments not required, Estimated Tax Payments Not Required

Qualified dividends, Reminders, Qualified dividends.

Railroad retirement benefits, Expected Adjusted Gross Income

Regular installment method, Regular Installment Method, Example 2.9: Regular Installment Method

Required annual payment, Required Annual Payment, Estimated tax.

Required estimated tax payment, Required estimated tax payment., Required estimated tax payment.

Safe harbor for higher income individuals, Reminders

Self-employment income, Expected Adjusted Gross Income, Self-employment income.

Separate returns, Separate Returns

Sick pay, Estimated tax.

Social Security benefits, Expected Adjusted Gross Income

Standard deduction, Standard deduction., Line 7.

Total estimated tax payments, Total Estimated Tax Payments

Types of taxes included, Introduction

Underpayment penalty, What's New for 2004, Underpayment penalty., 4. Underpayment Penalty for 2004

When to pay, When To Pay Estimated Tax

When to start, When To Start

Who does not have to pay, Who Does Not Have To Pay Estimated Tax

Who must pay, Reminders, Who Must Pay Estimated Tax

Excess Social Security or Railroad Retirement tax withholding, What's New, 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 worksheet, 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, Student.

Blind persons, Student.

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, Student.

Exemptions:

Annualized estimated tax (Worksheet 2.8),

Dependents, Dependents.

Expected taxable income, Exemptions.

Expected taxable income:

Worksheet 2.4,

Personal allowances worksheet, Personal Allowances Worksheet, Exemptions (worksheet lines A, C, and D).

Phaseout (Tables), Phaseout., Phaseout., Line 10.

Self, Self.

Spouse, Spouse.

Withholding allowances, Withholding Allowances (Line 5 of Form W-4)

Expenses:

Allowances, Expense allowances.

Disabled persons, Itemized deductions (worksheet line 1).

Standard mileage rates, What's New for 2005, What's New for 2005

F

Failure to comply with tax laws (see Penalties)

Farmers:

Estimated tax, Special Rules for Farmers and Fishermen and Higher Income Taxpayers, 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 (see Tables and figures)

Fiscal years:

Estimated tax, Fiscal year taxpayers.

Farmers and fishermen, Fiscal year farmers and fishermen.

Withholding tax credit, Fiscal Years

Fishermen:

Backup withholding, fishing boat operators' payments, Payments subject to backup withholding.

Estimated tax, Special Rules for Farmers and Fishermen and Higher Income Taxpayers, 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 1040X, Form Received After Filing

Form 1040–ES, Introduction, How To Figure Estimated Tax , How To Pay Estimated Tax

Form 1040–ES(NR), Aliens

Form 1041-ES, Estates and Trusts

Form 1099 series, Backup Withholding, The 1099 Series

Form 2210, Form 2210., Completing Schedule AI of Form 2210., Figuring the penalty.

Form 2210–F, Form 2210-F.

Form 8822, Change of address.

Form W-4:

Filled-in example, Example 1.3

Form W–2, Form W-2

Form W–2c, Form Not Correct

Form W–2G, Form W-2G., Form W-2G

Form W–4 worksheets:

2004 Form W–4 and worksheets, Example 1.3

Completing of, Completing Form W-4 and Worksheets

Deductions and Adjustments Worksheet, Deductions and Adjustments Worksheet, Deductions and Adjustments Worksheet.

Number of allowances claimed, Phaseout., Example 1.3

Personal Allowances Worksheet, Personal Allowances Worksheet, Personal Allowances Worksheet.

Two-Earner/Two-Job Worksheet, Two-Earner/Two-Job Worksheet, Two-Earner/Two-Job Worksheet.

Withholding allowances, Form W-4 worksheets.

Form W–4, Employee's Allowance Withholding Certificate, Determining Amount of Tax Withheld Using Form W-4, Sending your Form W-4 to the IRS.

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, 5. How To Get Tax Help

Fringe benefits, Taxable Fringe Benefits, More information.

G

Gambling losses, Itemized deductions (worksheet line 1)., Form W-2G

Gambling winnings, Gambling Winnings, Backup withholding on gambling winnings.

Gambling winnings:

Form W–2G, 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 (worksheet line E).

Withholding allowance, Head of household (worksheet line E).

Help (see Tax help)

Higher income individuals:

Estimated tax safe harbor, Reminders

Required annual payment, Higher income taxpayers.

Underpayment penalty, Higher income taxpayers.

Household workers (see Domestic help)

I

Independent contractors:

Backup withholding, Payments subject to backup withholding.

Individual retirement arrangements (IRAs):, Pensions and Annuities

(see also Pensions)

Income limits, What's New for 2005, What's New for 2005

SIMPLE IRA salary reduction contributions, What's New for 2005, What's New for 2005

Interest income:

Backup withholding, Payments subject to 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.

Exemption from withholding, Itemizing deductions or claiming exemptions or credits.

Gambling losses, Form W-2G

Reduction, Itemized deductions (worksheet line 1)., Expected Taxable Income

Worksheets, Itemized deductions (worksheet line 1)., Expected Taxable Income

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, 2003 separate returns and 2004 joint return., 2003 joint return and 2004 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 (see Tax help)

N

Name change, Name changed.

Noncitizens:

Election to treat noncitizen/nonresident spouse as resident, Aliens

Withholding, Single., Employees who are not citizens or residents.

Nonqualified deferred compensation, Periodic Payments

Nonresident aliens:

Estimated tax, Aliens, Nonresident aliens.

Form W–4, election to treat noncitizen/nonresident spouse as resident, Aliens

Individual Taxpayer Identification Numbers (ITINs), Taxpayer identification number.

O

Overpayment:

Crediting estimated tax, Crediting an Overpayment

P

Part-year method of withholding, Part-Year Method

Patronage dividends:

Backup withholding, Payments subject to backup withholding.

Pay-as-you-go income tax collection, Introduction

Payment-vouchers, Using the Payment Vouchers

Penalties:

Backup withholding, Penalties.

Failure to pay estimated tax, Reminders

Underpayment of estimated tax, 4. Underpayment Penalty for 2004

Willfully false or fraudulent Form W–4, Penalties

Withholding allowances, Penalties

Pensions, Pensions and Annuities, Revoking a choice not to have tax withheld.

Pensions:, What's New for 2005

(see also Individual retirement arrangements (IRAs))

Wages and salaries withholding rules compared, Withholding rules.

Personal Allowances Worksheet, Personal Allowances Worksheet, Total personal allowances (worksheet line H).

Personal exemptions (see Exemptions)

Publication 919, Publication 919

Publications (see Tax help)

Q

Qualified dividends, Reminders, Qualified dividends.

R

Railroad Retirement benefits:

Choosing to withhold, Federal Payments

Estimated tax, Expected Adjusted Gross Income

Railroad Retirement tax:

Excess withholding, What's New, Excess Social Security or Railroad Retirement Tax Withholding

Credit claim worksheet,

Withholding worksheet, Worksheets for Railroad Employees

Refund claims, How to claim refund of excess tier 2 RRTA .

Regular installment method, Regular Installment Method, Example 2.9: Regular Installment Method

Reimbursements, Expense allowances.

Reimbursements:

Excess, Accountable plan.

Rents, profits, or other gains:

Backup withholding, Payments subject to backup withholding.

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, Example 2.5.

Required estimated tax payment, Required estimated tax payment., Required estimated tax payment.

Retirement plans

IRAs (see Individual retirement arrangements (IRAs))

Pension plans (see Pensions)

Retirement plans:

Retirement savings plans, What's New for 2005

Rollovers, Eligible Rollover Distributions

SIMPLE plans, What's New for 2005, What's New for 2005

State or local deferred compensation plan payments, Periodic Payments

Rollovers, Eligible Rollover Distributions

Royalties:

Backup withholding, Payments subject to backup withholding.

S

Safe harbors:

2005 estimated tax for higher income individuals, Reminders

Salaries (see Compensation)

Salary reduction contributions, What's New for 2005

Salary reduction contributions:

SIMPLE IRAs, What's New for 2005, What's New for 2005

SIMPLE plans, What's New for 2005, What's New for 2005

Saturday, Sunday, holiday rule, Saturday, Sunday, holiday rule.

Self-employment tax, Expected Adjusted Gross Income, Self-employment income.

Separate returns:

Estimated tax credit, Separate Returns

Underpayment penalty, 2003 separate returns and 2004 joint return., 2003 joint return and 2004 separate returns.

Withholding tax credit, Separate Returns

Sick pay, Sick Pay, Estimated tax.

SIMPLE IRAs, What's New for 2005, What's New for 2005

SIMPLE plans, What's New for 2005, What's New for 2005

Single marital status, Single.

Social Security benefits:

Choosing to withhold, Federal Payments

Estimated tax, Expected Adjusted Gross Income

Social Security taxes:

Domestic help, Reminders

Excess withholding, What's New, Excess Social Security or Railroad Retirement Tax 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 7.

Standard deduction for 2005, 2005 Standard Deduction Tables

Standard deduction:

Charts, 2005 Standard Deduction Tables

Standard mileage rates, What's New for 2005, What's New for 2005

State and local income taxes and property taxes., Itemized deductions (worksheet line 1).

State or local deferred compensation plan payments, Periodic Payments

Students, Student.

Suggestions for publication, Comments and suggestions.

Supplemental wages, Supplemental Wages

T

Tables and figures:

Credits for Form W-4 deductions and adjustments worksheet (Table 1.2), Tax credits (worksheet line 5).

Estimated tax algorithm (Figure B), Higher Income Taxpayers

Exemption from withholding algorithm (Figure A), An exemption is good for only one year.

Exemptions phaseout (Tables), Phaseout., Phaseout., Line 10.

Standard deduction (Tables), 2005 Standard Deduction Tables

Underpayment penalty, calendar to determine number of days payment is late (Table 4-1),

Tax help, 5. 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, 5. How To Get Tax Help

Two jobs:

Withholding allowances, Two jobs.

Two-Earner/Two-Job Worksheet, Two-Earner/Two-Job Worksheet, Example 1.3

U

Underpayment penalty, 4. Underpayment Penalty for 2004, 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.

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, Regular Method for Figuring the Penalty, Figuring Your Penalty (Section B of Part IV)

Higher income individuals, Higher income taxpayers.

Joint returns, 2003 separate returns and 2004 joint return., 2003 joint return and 2004 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 rate, What's New for 2004, What's New

Penalty thresholds, General Rule

Regular installment method, Regular Installment Method

Required annual payment, Figuring Your Required Annual Payment

Separate returns, 2003 separate returns and 2004 joint return., 2003 joint return and 2004 separate returns.

Waiver, Waiver of Penalty

When charged, When penalty is charged.

Unemployment compensation, Unemployment Compensation, Form 1099-G.

W

Wages and salaries (see Compensation)

What's New for 2004:

Estimated tax penalty rates, What's New for 2004, What's New

Excess Social Security or Railroad Retirement tax withholding, What's New

What's New for 2005:

Credit for child and dependent care expenses, What's New for 2005, What's New for 2005

Deduction for domestic production activities, What's New for 2005, What's New for 2005

Definition of dependent, What's New for 2005, What's New for 2005

Donations of motor vehicles, boats, and airplanes, What's New for 2005, What's New for 2005

Earned income credit, What's New for 2005, What's New for 2005

Head of Household, What's New for 2005, What's New for 2005

Retirement savings plans, What's New for 2005, What's New for 2005

Sales tax deduction, What's New for 2005, What's New for 2005

Standard mileage rates, What's New for 2005, What's New for 2005

Withholding, 1. Tax Withholding for 2005, Penalties.

Backup withholding (see Backup withholding)

Withholding:

Allowances, Changing your withholding for 2006., Withholding Allowances (Line 5 of Form W-4), Alternative method of figuring withholding allowances., Phaseout., Example 1.3

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, Revoking a choice not to have 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.

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, 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

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.

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

Two jobs, Two jobs.

Types of income, Introduction, Salaries and Wages

Underpayment penalty, Paid through withholding., Actual withholding method.

Unemployment compensation, Unemployment Compensation

Worksheets

Estimated tax (see Estimated tax worksheets)

Form W–4 (see Form W–4 worksheets)

Worksheets:

Age 65 or older or blind exemption from withholding (Worksheets 1.3 & 1.4), Student.

Deductions and adjustments worksheet, Deductions and Adjustments Worksheet

Excess Railroad Retirement tax credit claim (Worksheet 3.3),

Excess Railroad Retirement tax withholding (Worksheet 3.2), Worksheets for Railroad Employees

Excess Social Security tax withholding (Worksheet 3.1), Worksheet for Nonrailroad Employees

Itemized deductions (Worksheets 1.2 & 2.3), Itemized deductions (worksheet line 1)., Expected Taxable Income

Personal allowances worksheet, Personal Allowances Worksheet, Total personal allowances (worksheet line H).