Instructions For Form 1040-Ss - U.s. Self-Employment Tax Return (Including The Additional Child Tax Credit For Bona Fide Residents Of Puerto Rico) - Internal Revenue Service - 2010 Page 4
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11Uncollected employee social security
deductions or credits; (b) you are
Coverage Tax Credit, to figure the
and Medicare tax on wages. If you are
divorced, separated, or no longer living
amount of your credit, if any.
an employee who received wages from
with your spouse; or (c) given all the facts
If you have a negative amount on
an employer who did not withhold social
and circumstances, it would not be fair to
Form 8885, line 5, do not make an entry
security and Medicare tax from your
hold you liable for the tax. To request
on line 9, but see Repayment of excess
wages, complete Form 8919, Uncollected
relief, you generally must file Form 8857,
advance payments of the health coverage
Social Security and Medicare Tax on
Request for Innocent Spouse Relief, no
tax credit under Line 5 on this page.
Wages, to figure your share of the
later than 2 years after the date on which
See chapter 1 of Pub. 570, Tax Guide
unreported tax. Enter the amount of tax
the IRS first attempted to collect the tax
for Individuals With Income From U.S.
due (from Form 8919, line 13) and
from you. For more information, see Pub.
Possessions, for the bona fide residency
“Uncollected Tax” on the dotted line next
971, Innocent Spouse Relief, and Form
rules.
to line 5, and include this tax in the total
8857; or you can call the Innocent
Line 10
for line 5. Attach to Form 1040-SS the
Spouse office at 1-866-897-4270 (toll free
completed Form 8919.
except in American Samoa).
Add lines 6 through 9. Enter the total on
Repayment of excess advance
line 10.
Married filing separately. You can
payments of the health coverage tax
choose this filing status if you were
Amount paid with request for
credit. If you received advance
married at the end of 2010. This method
extension of time to file. If you filed
payments of the health coverage tax
may benefit you if you want to be
Form 4868 to get an automatic extension
credit for months you were not eligible,
responsible only for your own tax.
of time to file, include in the total on line
the amount on line 5 of Form 8885,
10 any amount you paid with that form, by
Line 4
Health Coverage Tax Credit, may be
electronic funds withdrawal, or by credit
negative. On the dotted line next to line 5
or debit card. If you paid by credit or debit
If either of the following applies, see
(Form 1040-SS, Part I), enter “HCTC” and
card, do not include on line 10 the
Schedule H (Form 1040), Household
the additional tax as a positive amount.
convenience fee you were charged. On
Employment Taxes, and its instructions to
Include this tax in the total for line 5.
the dotted line next to line 10, enter “Form
find out if you owe these taxes.
Attach to Form 1040-SS the completed
•
4868” and show the amount paid.
You paid any one household employee
Form 8885.
cash wages of $1,700 or more in 2010.
Lines 12a Through 12d
•
You paid total cash wages of $1,000 or
Line 6
If you want us to directly deposit the
more in any calendar quarter of 2009 or
Enter any estimated tax payments you
amount shown on line 12a to your
2010 to all household employees.
made for 2010 including any overpayment
checking or savings account at a U.S.
Line 5
from your 2009 return that you applied to
bank or other U.S. financial institution
your 2010 estimated tax. If you or your
(such as a mutual fund, brokerage firm, or
Also include the following taxes in the
spouse paid separate estimated tax but
credit union):
line 5 total.
•
are now filing a joint return, add the
Check the box on line 12a and attach
Employee social security and Medicare
amounts you each paid and enter the
Form 8888, Allocation of Refund
tax on tips not reported to employer.
total on line 6. If you and your spouse
(Including Savings Bond Purchases), if
Complete Form 4137, Social Security and
paid joint estimated tax but are now filing
you want to split the direct deposit of your
Medicare Tax on Unreported Tip Income,
separate returns, you can divide the
refund among two or three accounts; or
•
if you received cash and charge tips of
amount paid in any way you choose as
Complete lines 12b through 12d if you
$20 or more in a calendar month and did
long as you both agree. If you cannot
want your refund deposited to only one
not report all of those tips to your
agree, you must divide the payments in
account.
employer. On the dotted line next to line
proportion to each spouse’s individual tax
Otherwise, we will send you a check.
5, enter “Tax on Tips,” and the amount of
as shown on your separate returns for
Note. If you do not want your refund
tax due (from Form 4137, line 13). Be
2010. For an example of how to do this,
directly deposited to your account, do not
sure to include this tax in the total for line
see chapter 3 of Pub. 505, Tax
check the box on line 12a. Draw a line
5. Attach to Form 1040-SS the completed
Withholding and Estimated Tax.
through the boxes on lines 12b and 12d.
Form 4137.
Line 7
The IRS is not responsible for a
Uncollected employee social security
!
If you, or your spouse if filing a joint
lost refund if you enter the wrong
and Medicare tax on tips. If you did not
return, had more than one employer for
account information. Check with
CAUTION
have enough wages to cover the social
2010 and total wages of more than
your financial institution to make sure
security and Medicare tax due on tips you
$106,800, too much social security tax
your direct deposit will be accepted and to
reported to your employer, the amount of
may have been withheld. You can take a
get the correct routing and account
tax due should be identified with codes A
credit on this line for the amount withheld
numbers. Do not use the routing number
and B in box 12 of your Form W-2AS,
on a deposit slip if it is different from the
in excess of $6,621.60. But if any one
W-2CM, W-2GU, or W-2VI; or entered in
routing number on your checks.
employer withheld more than $6,621.60,
boxes 22 and 23 of your Form 499R-2/
you must ask that employer to refund the
You cannot request a deposit of your
W-2PR. Include this tax in the total for line
excess to you. You cannot claim it on
refund to an account that is not in your
5. Enter the amount of this tax and
Form 1040-SS. Figure this amount
name (such as your tax preparer’s own
“Uncollected Tax” on the dotted line next
separately for you and your spouse. You
account).
to line 5.
must attach Forms W-2AS, W-2CM,
If the direct deposit to your account(s)
Uncollected employee social security
W-2GU, W-2VI, or 499R-2/W-2PR. See
is different from the amount you
and Medicare tax on group-term life
chapter 3 of Pub. 505 for more
expected, you will receive an explanation
insurance. If you had group-term life
information.
in the mail about 2 weeks after your
insurance through a former employer, you
Line 9
refund is deposited.
may have to pay social security and
TreasuryDirect®. You can request a
Medicare tax on part of the cost of the life
If, during 2010, you were a bona fide
deposit of your refund (or part of it) to a
insurance. The amount of tax due should
resident of Puerto Rico and an eligible
TreasuryDirect® online account to buy
be identified with codes M and N in box
trade adjustment assistance (TAA)
U.S. Treasury marketable securities and
12 of your Form W-2AS, W-2CM, W-2GU,
recipient, alternative TAA (ATAA)
savings bonds. For more information, go
or W-2VI. Include this tax in the total for
recipient, reemployment trade adjustment
to
line 5. Enter the amount of this tax and
assistance (RTAA) recipient, or Pension
“Uncollected Tax” on the dotted line next
Benefit Guaranty Corporation (PBGC)
Form 8888. You can have your refund
to line 5.
pension recipient, see Form 8885, Health
directly deposited into more than one
SS-4
Instructions for Form 1040-SS (2010)
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