Instructions For Form 1040-Ss Page 4
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13Line 6
end of 2016 and both you and your
Specific Instructions
spouse agree to file a joint return. You can
Include the following taxes in the line 6
also choose this filing status if your
total.
Fiscal Year Filers
spouse died in 2016 and you did not
Employee social security and Medi-
remarry in 2016.
If your tax year is a fiscal year, use the tax
care tax on tips not reported to em-
If you choose to file a joint return, check
rate and earnings base that apply at the
ployer. Complete Form 4137 if you
the box for married filing jointly and be
time the fiscal year begins. Do not prorate
received cash and charge tips of $20 or
sure to include your spouse's name and
the tax or earnings base for a fiscal year
more in a calendar month and did not
SSN on the lines provided below your
that overlaps the date of a rate or earnings
report all of those tips to your employer.
name and SSN. If your spouse also had
base change.
On the dotted line next to line 6, enter “Tax
self-employment income, complete and
on Tips,” and the amount of tax due (from
Name and SSN
attach a separate Part V and, if applicable,
Form 4137, line 13). Be sure to include
Part VI. If necessary, attach a separate
To ensure proper credit to your social
this tax in the total for line 6. Attach to
Part III or Part IV for your spouse's farm or
security account, enter your name and
Form 1040-SS the completed Form 4137.
nonfarm business.
social security number (SSN), and your
Uncollected employee social security
spouse's if filing a joint return, exactly as
Joint and several tax liability. If you
and Medicare tax on tips. If you did not
shown on your social security card. If you
file a joint return, both you and your
have enough wages to cover the social
do not have an SSN, get Form SS-5,
spouse generally are responsible for the
security and Medicare tax due on tips you
Application for a Social Security Card,
tax and any interest or penalties due on
reported to your employer, the amount of
from an SSA district office or online at
the return. This means that if one spouse
tax due should be identified with codes A
doesn't pay the tax due, the other may
and B in box 12 of your Form W-2AS,
have to.
W-2CM, W-2GU, or W-2VI; or entered in
Part I—Total Tax and
However, you may qualify for relief
boxes 22 and 23 of your Form 499R-2/
Credits
from an existing tax liability on your joint
W-2PR. Include this tax in the total for
return if:
line 6. Enter the amount of this tax and
Line 1
There is an understatement of the
“Uncollected Tax” on the dotted line next
amount of tax because your spouse
Check the filing status that applies to you.
to line 6.
omitted income or claimed false
Single. Your filing status is single if:
Uncollected employee social security
deductions or credits;
and Medicare tax on group-term life in-
1. On the last day of the year, you are
You are divorced, separated, or no
surance. If you had group-term life
unmarried or legally separated from your
longer living with your spouse; or
insurance through a former employer, you
spouse under a divorce or separate
Given all the facts and circumstances, it
may have to pay social security and
maintenance decree, or
would not be fair to hold you liable for the
Medicare tax on part of the cost of the life
tax.
2. You meet all of the following
insurance. The amount of tax due should
conditions.
File Form 8857 to request relief. Some
be identified with codes M and N in box 12
requests for relief may need to be filed
a. You lived apart from your spouse
of your Form W-2AS, W-2CM, W-2GU, or
within two years of the date on which the
for the last 6 months of 2016. Temporary
W-2VI. If you are a bona fide resident of
IRS first attempted to collect the tax from
absences for special circumstances, such
Puerto Rico, contact your employer for this
you. For more information, see Pub. 971,
as business, medical care, school, or
amount. Include this tax in the total for
and Form 8857 or call the Innocent
military service, count as time lived in the
line 6. Enter the amount of this tax and
Spouse office at 1-855-851-2009 (toll free
home.
“Uncollected Tax” on the dotted line next
except in American Samoa).
b. You file a separate return from your
to line 6.
Married filing separately. You can
spouse.
Uncollected employee social security
choose this filing status if you were
c. You paid over half the cost of
and Medicare tax on wages. If you are
married at the end of 2016. This method
keeping up your home for 2016.
an employee who received wages from an
may benefit you if you want to be
employer who did not withhold social
d. Your home was the main home of
responsible only for your own tax.
security and Medicare tax from your
your child, adopted child, stepchild, or
Line 4
wages, complete Form 8919 to figure your
eligible foster child for more than half of
share of the unreported tax. Enter the
2016. Temporary absences by you or the
If either of the following applies, see
amount of tax due (from Form 8919,
child for special circumstances, such as
Schedule H (Form 1040), and its
line 13) and “Uncollected Tax” on the
school, vacation, business, medical care,
instructions to find out if you owe these
dotted line next to line 6, and include this
military service, or detention in a juvenile
taxes.
tax in the total for line 6. Attach to Form
facility, count as time lived in the home.
You paid any one household employee
1040-SS the completed Form 8919.
Also, a child is considered to have lived
cash wages of $2,000 or more in 2016.
with you for more than half of 2016 if the
Line 7
You paid total cash wages of $1,000 or
child was born or died in 2016 and your
more in any calendar quarter of 2015 or
Enter any estimated tax payments you
home was the child's home for more than
2016 to all household employees.
made for 2016 including any overpayment
half of the time he or she was alive.
Line 5
from your 2015 return that you applied to
e. If you filed Form 1040, you could
your 2016 estimated tax. If you or your
Enter the total Additional Medicare Tax
claim the child as your dependent or could
spouse paid separate estimated tax but
from line 18 of Form 8959 on line 5. Attach
claim the child except that the child's other
are now filing a joint return, add the
Form 8959. See Form 8959 and the
parent can claim the child under the rules
amounts you each paid and enter the total
Instructions for Form 8959 for more
for children of divorced or separated
on line 7. If you and your spouse paid joint
information.
parents (see Pub. 501).
estimated tax but are now filing separate
returns, you can divide the amount paid in
Married filing jointly. You can choose
any way you choose as long as you both
this filing status if you were married at the
Instructions for Form 1040-SS (2016)
SS-4
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