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IRS.gov Website
Publication 505
taxmap/pubs/p505-026.htm#en_us_publink1000194877

Waiver of Penalty(p57)

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The IRS can waive the penalty for underpayment if either of the following applies.
  1. You did not make a payment because of a casualty, disaster, or other unusual circumstance and it would be inequitable to impose the penalty.
  2. You retired (after reaching age 62) or became disabled in 2015 or 2016 and both the following requirements are met.
    1. You had a reasonable cause for not making the payment.
    2. Your underpayment was not due to willful neglect.
taxmap/pubs/p505-026.htm#en_us_publink1000194878

How to request a waiver.(p57)

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To request a waiver, see the Instructions for Form 2210.
taxmap/pubs/p505-026.htm#en_us_publink1000194879
Farmers and fishermen.(p57)
To request a waiver, see the Instructions for Form 2210-F.
taxmap/pubs/p505-026.htm#en_us_publink1000194880

Federally declared disaster.(p57)

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Certain estimated tax payment deadlines for taxpayers who reside or have a business in a federally declared disaster area are postponed for a period during and after the disaster. During the processing of your tax return, the IRS automatically identifies taxpayers located in a covered disaster area (by county or parish) and applies the appropriate penalty relief. Do not file Form 2210 or 2210-F if your underpayment was due to a federally declared disaster. If you still owe a penalty after the automatic waiver is applied, we will send you a bill.
Individuals, estates, and trusts not in a covered disaster area but whose books, records, or tax professionals' offices are in a covered area are also entitled to relief. Also eligible are relief workers affiliated with a recognized government or charitable organization assisting in the relief activities in a covered disaster area. If you meet either of these eligibility requirements, you must call the IRS disaster hotline at 1-866-562-5227 and identify yourself as eligible for this relief.
Details on the applicable disaster postponement period can be found at IRS.gov. Enter Tax Relief in Disaster Situations. Select the federally declared disaster that affected you.
taxmap/pubs/p505-026.htm#en_us_publink1000194881
PencilWorksheet 4-1.2016 Form 2210, Schedule AI—Line 12
Qualified Dividends and Capital Gain Tax Worksheet
Note. To figure the annualized entries for lines 2, 3, and 5 below, multiply the expected amount for the period by the
 annualization amount on line 2 of Schedule AI for the same period.
         
1.Enter line 11 of your Schedule AI, or line 3 from Worksheet 4-21.  
2.Enter your annualized qualified dividends for the period2.    
3.Are you filing Schedule D?      
 Yes. Enter the smaller of your annualized amount from line 15 or line 16 of Schedule D. If either line 15 or line 16 is blank or a loss, enter -0-. Right brace 3.    
 No. Enter your annualized capital gain distributions from Form 1040, line 13       
4.Add lines 2 and 3 4.    
5.If you are claiming investment interest expense on Form 4952, enter your annualized amount from line 4g of that form. Otherwise, enter -0-  5.    
6.Subtract line 5 from line 4. If zero or less, enter -0-6.  
7.Subtract line 6 from line 1. If zero or less, enter -0-7.  
8.Enter:
$37,650 if single or married filing separately,
$75,300 if married filing jointly or qualifying widow(er),
$50,400 if head of household.
Right brace 8.  
9.Enter the smaller of line 1 or line 8 9.  
10.Enter the smaller of line 7 or line 9 10.  
11.Subtract line 10 from line 9. This amount is taxed at 0%11.  
12.Enter the smaller of line 1 or line 6 12.  
13.Enter the amount from line 1113.  
14.Subtract line 13 from line 1214.  
15.Multiply line 14 by 15% (0.15)15.
16.Figure the tax on the amount on line 7. If the amount on line 7 is less than $100,000, use the Tax Table in the 2016 Instructions for Form 1040 to figure this tax. If the amount on line 7 is $100,000 or more, use the Tax Computation Worksheet in the 2016 Instructions for Form 1040 16.
17.Add lines 15 and 1617.
18.Figure the tax on the amount on line 1. If the amount on line 1 is less than $100,000, use the Tax Table in the 2016 Instructions for Form 1040 to figure this tax. If the amount on line 1 is $100,000 or more, use the Tax Computation Worksheet in the 2016 Instructions for Form 1040 18.
19.Tax on all taxable income. Enter the smaller of line 17 or line 18. Also enter this amount on line 12 of Schedule AI in the appropriate column. However, if you are using this worksheet to figure the tax on the amount on line 3 of Worksheet 4-2, enter the amount from line 19 on Worksheet 4-2, line 4 19.
taxmap/pubs/p505-026.htm#en_us_publink1000194882
PencilWorksheet 4-2.2016 Form 2210, Schedule AI—Line 12
Foreign Earned Income Tax Worksheet
Before you begin: If Schedule AI, line 11, is zero for the period, do not complete this worksheet.   
    
1.Enter the amount from line 11 of Schedule AI for the period1.
2.Enter the annualized amount* of foreign earned income and housing amount excluded or deducted (from
Form 2555, lines 45 and 50, or Form 2555-EZ, line 18) in figuring the amount entered for the period on line 1
of Schedule AI
2.
3.Add lines 1 and 23.
4. Tax on the amount on line 3. Use the Tax Table, Tax Computation Worksheet, Form 8615**, Qualified Dividends and Capital Gain Tax Worksheet***, or Schedule D Tax Worksheet***, whichever applies. See the 2016 instructions for Form 1040, line 44, to find out which tax computation method to use. (Note. You do not have to use the same method for each period on Schedule AI.) 4.
5. Tax on the amount on line 2. If the amount on line 2 is less than $100,000, use the Tax Table in the 2016 Instructions for Form 1040 to figure this tax. If the amount on line 7 is $100,000 or more, use the Tax Computation Worksheet in the 2016 Instructions for Form 1040 5.
6.Subtract line 5 from line 4. Enter the result here and on line 12 of Schedule AI. If zero or less,
enter -0-
6.
    
 * To figure the annualized amount for line 2, multiply the exclusion or deduction for the period by the annualization amount on line 2 of Schedule AI for the same period.  
 ** If you use Form 8615 to figure the tax on line 4 above, enter the amount from line 3 above on line 4 of Form 8615. If the child's parent files Form 2555 or 2555-EZ, enter the amounts from lines 3 and 4 of the parent's Foreign Earned Income Tax Worksheet on lines 6 and 10, respectively, of Form 8615. Complete the rest of Form 8615 according to its instructions. Then complete lines 5 and 6 above.  
 *** Enter the amount from line 3 above on line 1 of the Qualified Dividends and Capital Gain Tax Worksheet (or Worksheet 4-1 in this chapter) or the Schedule D Tax Worksheet, whichever worksheet you use to figure the tax on line 4 above. Complete that worksheet through line 6 (line 10 if you use the Schedule D Tax Worksheet). Next, determine if you have a capital gain excess.  
  Figuring capital gain excess. To find out if you have a capital gain excess for the appropriate period, subtract line 11 of Schedule AI from line 6 of Worksheet 4-1 or your Qualified Dividends and Capital Gain Tax Worksheet (line 10 of your Schedule D Tax Worksheet). If the result is more than zero, that amount is your capital gain excess.  
 No capital gain excess. If you do not have a capital gain excess, complete the rest of Worksheet 4-1, Qualified Dividends and Capital Gain Tax Worksheet, or the Schedule D Tax Worksheet according to the worksheet's instructions. Then complete lines 5 and 6 above.  
 Capital gain excess. If you have a capital gain excess, complete a second Worksheet 4-1, Qualified Dividends and Capital Gain Tax Worksheet, or Schedule D Tax Worksheet (whichever applies) as instructed above but in its entirety and with the following additional modifications. Then complete lines 5 and 6 above.  
 Make the modifications below only for purposes of filling out Worksheet 4-2 above.  
 a. Reduce (but not below zero) the amount you otherwise would enter on line 3 of your Worksheet 4-1, line 3 of your Qualified Dividends and Capital Gain Tax Worksheet, or line 9 of your Schedule D Tax Worksheet by your capital gain excess.  
 b. Reduce (but not below zero) the amount you otherwise would enter on line 2 of your Worksheet 4-1, line 2 of your Qualified Dividends and Capital Gain Tax Worksheet, or line 6 of your Schedule D Tax Worksheet by any of your capital gain excess not used in (a) above.  
 c. Reduce (but not below zero) the amount on your Schedule D (Form 1040), line 18, by your capital gain excess.  
 d. Include your capital gain excess as a loss on line 16 of your Unrecaptured Section 1250 Gain Worksheet in the 2016 Instructions for Schedule D (Form 1040).  
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How To Get Tax Help(p59)

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EIC
Getting answers to your tax law questions. On IRS.gov get answers to your tax questions anytime, anywhere.
  • Go to IRS.gov/help or IRS.gov/letushelp pages for a variety of tools that will help you get answers to some of the most common tax questions.
  • Go to IRS.gov/ita for the Interactive Tax Assistant, a tool that will ask you questions on a number of tax law topics and provide answers. You can print the entire interview and the final response for your records.
  • Go to IRS.gov/pub17 to get Pub. 17, Your Federal Income Tax for Individuals, which features details on tax-saving opportunities, 2016 tax changes, and thousands of interactive links to help you find answers to your questions. View it online in HTML or as a PDF or, better yet, download it to your mobile device to enjoy eBook features.
  • You may also be able to access tax law information in your electronic filing software.
taxmap/pubs/p505-026.htm#en_us_publink100046961

Getting tax forms and publications.(p60)

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Go to IRS.gov/forms to view, download, or print all of the forms and publications you may need. You can also download and view popular tax publications and instructions (including the 1040 instructions) on mobile devices as an eBook at no charge. Or, you can go to IRS.gov/orderforms to place an order and have forms mailed to you within 10 business days.
taxmap/pubs/p505-026.htm#en_us_publink100046962

Using direct deposit.(p60)

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The fastest way to receive a tax refund is to combine direct deposit and IRS e-file. Direct deposit securely and electronically transfers your refund directly into your financial account. Eight in 10 taxpayers use direct deposit to receive their refund. IRS issues more than 90% of refunds in less than 21 days.
taxmap/pubs/p505-026.htm#en_us_publink100047127

Delayed refund for returns claiming certain credits.(p60)

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Due to changes in the law, the IRS can’t issue refunds before February 15, 2017, for returns that claim the earned income credit (EIC) or the additional child tax credit (ACTC). This applies to the entire refund, not just the portion associated with these credits.
taxmap/pubs/p505-026.htm#en_us_publink100046963

Getting a transcript or copy of a return.(p60)

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The quickest way to get a copy of your tax transcript is to go to IRS.gov/transcripts. Click on either "Get Transcript Online" or "Get Transcript by Mail" to order a copy of your transcript. If you prefer, you can:
taxmap/pubs/p505-026.htm#en_us_publink100046964

Using online tools to help prepare your return.(p60)

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Go to IRS.gov/tools for the following.
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Resolving tax-related identity theft issues.(p60)

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taxmap/pubs/p505-026.htm#en_us_publink100046966

Checking on the status of your refund.(p60)

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taxmap/pubs/p505-026.htm#en_us_publink100046967

Making a tax payment.(p60)

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The IRS uses the latest encryption technology to ensure your electronic payments are safe and secure. You can make electronic payments online, by phone, and from a mobile device using the IRS2Go app. Paying electronically is quick, easy, and faster than mailing in a check or money order. Go to IRS.gov/payments to make a payment using any of the following options.
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What if I can’t pay now?(p60)

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Go to IRS.gov/payments for more information about your options.
taxmap/pubs/p505-026.htm#en_us_publink100046969

Checking the status of an amended return.(p60)

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Go to IRS.gov and click on Where’s My Amended Return? (IRS.gov/wmar) under the "Tools" bar to track the status of Form 1040X amended returns. Please note that it can take up to 3 weeks from the date you mailed your amended return for it show up in our system and processing it can take up to 16 weeks.
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Understanding an IRS notice or letter.(p60)

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Go to IRS.gov/notices to find additional information about responding to an IRS notice or letter.
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Contacting your local IRS office.(p60)

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Keep in mind, many questions can be resolved on IRS.gov without visiting an IRS Tax Assistance Center (TAC). Go to IRS.gov/letushelp for the topics people ask about most. If you still need help, IRS TACs provide tax help when a tax issue can’t be handled online or by phone. All TACs now provide service by appointment so you’ll know in advance that you can get the service you need without waiting. Before you visit, go to IRS.gov/taclocator to find the nearest TAC, check hours, available services, and appointment options. Or, on the IRS2Go app, under the Stay Connected tab, choose the Contact Us option and click on “Local Offices.”
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Watching IRS videos.(p60)

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The IRS Video portal (IRSvideos.gov) contains video and audio presentations for individuals, small businesses, and tax professionals.
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Getting tax information in other languages.(p60)

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For taxpayers whose native language isn’t English, we have the following resources available. Taxpayers can find information on IRS.gov in the following languages.
The IRS TACs provide over-the-phone interpreter service in over 170 languages, and the service is available free to taxpayers.
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The Taxpayer Advocate Service Is Here To Help You(p60)

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What is the Taxpayer Advocate Service?(p60)

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The Taxpayer Advocate Service (TAS) is an independent organization within the IRS that helps taxpayers and protects taxpayer rights. Our job is to ensure that every taxpayer is treated fairly and that you know and understand your rights under the Taxpayer Bill of Rights.
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What Can the Taxpayer Advocate Service Do For You?(p60)

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We can help you resolve problems that you can’t resolve with the IRS. And our service is free. If you qualify for our assistance, you will be assigned to one advocate who will work with you throughout the process and will do everything possible to resolve your issue. TAS can help you if:
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How Can You Reach Us?(p60)

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We have offices in every state, the District of Columbia, and Puerto Rico. Your local advocate’s number is in your local directory and at taxpayeradvocate.irs.gov. You can also call us at 1-877-777-4778.
taxmap/pubs/p505-026.htm#en_us_publink100046978

How Can You Learn About Your Taxpayer Rights?(p61)

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The Taxpayer Bill of Rights describes 10 basic rights that all taxpayers have when dealing with the IRS. Our Tax Toolkit at taxpayeradvocate.irs.gov can help you understand what these rights mean to you and how they apply. These are your rights. Know them. Use them.
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How Else Does the Taxpayer Advocate Service Help Taxpayers?(p61)

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TAS works to resolve large-scale problems that affect many taxpayers. If you know of one of these broad issues, please report it to us at IRS.gov/sams.
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Low Income Taxpayer Clinics(p61)

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Low Income Taxpayer Clinics (LITCs) serve individuals whose income is below a certain level and need to resolve tax problems such as audits, appeals, and tax collection disputes. Some clinics can provide information about taxpayer rights and responsibilities in different languages for individuals who speak English as a second language. To find a clinic near you, visit IRS.gov/litc or see IRS Publication 4134, Low Income Taxpayer Clinic List.