Department of the Treasury

Internal Revenue Service

Publication 3920

(Rev. September 2014)

Cat. No. 32806E

Tax Relief for 

Victims of 

Terrorist 

Attacks

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faster and easier at IRS.gov

Contents

Future Developments ....................... 1

Introduction .............................. 1

Payments to Survivors ...................... 2

September 11th Victim Compensation Fund 

of 2001 ............................. 2

Disability Payments ...................... 2

Qualified Disaster Relief Payments ........... 3

Death Benefits .......................... 4

Payments to Survivors of Public Safety 

Officers ............................. 4

Tax Forgiveness for People Who Died .......... 4

Years Eligible for Tax Forgiveness ............ 4

Amount of Tax Forgiven ................... 5

Refund of Taxes Paid .................... 11

How To Claim Tax Forgiveness ............. 11

Estate Tax Reduction ...................... 13

Structured Settlement Factoring 

Transactions ......................... 13

Illustrated Worksheets B and C .............. 13

Additional Worksheets ..................... 16

How To Get Tax Help ...................... 19

Index .................................. 22

Future Developments

For the latest information about developments related to 

Publication 3920, such as legislation enacted after it was 

published, go to www.irs.gov/pub3920.

Introduction

This publication explains some of the provisions of the 

Victims of Terrorism Tax Relief Act of 2001. Under this 

Act, the following amounts are not included in income. 

(See Payments to Survivors, later, for details about the following amounts.)

Certain disability payments received in tax years ending after September 10, 2001, for injuries sustained in 

a terrorist attack.

Payments from the September 11th Victim Compensation Fund of 2001.

Qualified disaster relief payments made after September 10, 2001, to cover personal, family, living, or funeral expenses incurred because of a terrorist attack.

Death benefits paid by an employer to the survivor of 

an employee if the benefits are paid because the employee died as a result of a terrorist attack.

Sep 09, 2014
The Act also provides that the federal income tax liability of those who died as a result of the following attacks is 

forgiven for certain tax years.

The September 11, 2001, attacks on the World Trade 

Center, the Pentagon, and United Airlines Flight 93 in 

Somerset County, Pennsylvania (September 11 attacks).

Terrorist attacks involving anthrax occurring after September 10, 2001, and before January 1, 2002 (anthrax attacks).

The April 19, 1995, attack on the Alfred P. Murrah 

Federal Building (Oklahoma City attack).

For details, see Tax Forgiveness for People Who Died, 

later.

Comments and suggestions. We welcome your comments about this publication and your suggestions for future editions.

You can write to us at the following address.

Internal Revenue Service

Tax Forms and Publications Division

1111 Constitution Ave. NW, IR-6526

Washington, DC 20224

We respond to many letters by telephone. Therefore, it 

would be helpful if you would include your daytime phone 

number, including the area code, in your correspondence.

You can send your comments from www.irs.gov/

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us feedback.”

Although we cannot respond individually to each comment received, we do appreciate your feedback and will 

consider your comments as we revise our tax products.

Ordering forms and publications. Visit www.irs.gov/

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your request is received.

Internal Revenue Service

1201 N. Mitsubishi Motorway

Bloomington, IL 61705-6613

Questions about Publication 3920. If you have 

questions about the topics covered in this publication, call 

the IRS at 1­866­562­5227 Monday through Friday during 

the following times.

In English–7 a.m. to 7 p.m. local time.

In Spanish–7 a.m. to 7 p.m. local time.

Other tax questions. If you have tax questions about 

topics not covered in this publication, check the information available on IRS.gov or call 1-800-829-1040.

We cannot answer tax questions sent to either of 

the above addresses.

CAUTION

!

Useful Items

You may want to see:

Publication

Examination of Returns, Appeal Rights, and 

Claims for Refund

Survivors, Executors, and Administrators

Form (and Instructions)

United States Estate (and Generation-Skipping 

Transfer) Tax Return

U.S. Individual Income Tax Return

U.S. Nonresident Alien Income Tax Return

Amended U.S. Individual Income Tax Return

U.S. Income Tax Return for Estates and Trusts

Statement of Person Claiming Refund Due a 

Deceased Taxpayer

Request for Copy of Tax Return

Payments to Survivors

The following section discusses the tax treatment of certain amounts received by survivors of the attacks and survivors of people who died as a result of the attacks.

September 11th Victim Compensation 

Fund of 2001

Payments from the September 11th Victim Compensation 

Fund of 2001 are not included in income.

Disability Payments

For tax years ending after September 10, 2001, disability 

payments (including Social Security Disability Insurance 

(SSDI) payments) are not included in income if they are 

for injuries incurred as a direct result of a terrorist attack 

(including the September 11 attacks, anthrax attacks, and 

Oklahoma City attack) directed against the United States 

(or its allies). However, you must include in your income 

any disability payments you received or you would have 

received in retirement had you not become disabled as a 

result of a terrorist attack.

Disability payments you receive for injuries not 

incurred as a direct result of a terrorist attack or 

for illnesses or diseases not resulting from an injury incurred as a direct result of a terrorist attack cannot be excluded from your income under this provision but may be excludable for other reasons. For details, see Publication 

907, Tax Highlights for Persons with Disabilities.

Example. Dan, a firefighter, was disabled as a direct 

result of the September 11 terrorist attack on the World 

Trade Center. He began receiving Social Security 

 556

 559

 706

 1040

 1040NR

 1040X

 1041

 1310

 4506

CAUTION

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Page 2 Publication 3920 (September 2014)
Disability Insurance (SSDI) benefits at age 54. Dan's full 

retirement age for social security retirement benefits is 

age 66. Dan's birthday is April 25. In the year Dan turned 

66, Dan received $1,500 per month in benefits from the 

Social Security Administration. Because Dan became eligible for a full retirement benefit in May, the month after he 

turned 66, he can exclude only four months of his annual 

benefit from his income ($6,000). Dan must report the remaining $12,000 on Form 1040, line 20a, or Form 1040A, 

line 14a. He also must complete the Social Security Benefits Worksheet in his tax return instructions to find out if 

any part of the $12,000 is taxable.

When nontaxable payments are reported as taxable.

Contact the company or agency making the disability payments if it incorrectly reported payments you received in 

the prior year as taxable income to the IRS on Form W-2, 

Wage and Tax Statement, or on Form 1099-R, Distributions From Pensions, Annuities, Retirement or Profit-Sharing Plans, IRAs, Insurance Contracts, etc. Ask the company or agency to issue a corrected form to report some 

or all of these payments as nontaxable income in box 12 

(under code J) on Form W-2 or in box 1 but not in box 2a 

on Form 1099-R.

File Form 1040X to correct disability payments that 

were incorrectly reported as taxable income on your previously filed tax returns. Attach copies of the corrected 

Form W-2 or Form 1099-R. In Part III of Form 1040X, 

mention this publication or Internal Revenue Code section 

104(a)(5). If you are unable to obtain a corrected Form 

W-2 or Form 1099-R, mention this fact in Part III of Form 

1040X and attach documents that support your claim that 

you received the disability payments due to injuries you 

sustained as a direct result of a terrorist attack. Follow the 

same procedures when filing Form 1040 or Form 

1040NR, except that you should explain on a separate 

sheet of paper your inability to get a corrected Form W-2 

or Form 1099-R and attach it to the return.

If you are correcting disability payments for a decedent 

who is eligible for tax forgiveness (discussed later), consider whether to request only forgiveness for all income 

tax liabilities for all eligible years on Form 1040X or also 

state a separate claim for refund on the same Form 1040X 

for the disability payments incorrectly reported as taxable 

income. The income tax forgiveness available for the decedent includes a minimum amount of relief of $10,000. 

Accordingly, you may receive a greater total refund by 

correcting the prior reporting of disability payments separately from any request for tax forgiveness when the total 

tax forgiveness benefit other than for disability payments 

for all eligible years is less than $10,000.

Refunds of disability payments that were incorrectly reported as taxable income are subject to 

the statute of limitations rules for refunds discussed later under Period for filing a claim for credit or refund.

Example. A policeman is disabled as a direct result of 

injuries sustained in the September 11 attack on the 

World Trade Center. He timely filed his Form 1040 income 

tax returns for 2012 and 2013. In 2014, he received 

TIP

corrected Forms 1099-R from his employer showing 

$12,000 of the payments he received in 2012 and $5,000 

of those received in 2013, which had been reported as 

taxable, should have been classified as nontaxable disability payments. The policeman files a Form 1040X for 

2012 and a separate one for 2013 asking the IRS to reclassify the payments as nontaxable. He attaches the corrected Form 1099-R to each Form 1040X. He writes “Publication 3920” in Part III of each Form 1040X.

When taxes are incorrectly withheld. If you receive 

SSDI payments for injuries you incurred as a direct result 

of a terrorist attack, you may submit Form W-4V, Voluntary Withholding Request, to your local Social Security 

Administration office by mail or in person to stop the withholding of income taxes from the SSDI excluded from your 

income.

If income taxes are being incorrectly withheld from any 

other disability payments, you may submit Form W-4, Employee's Withholding Allowance Certificate, to the company or agency to stop the withholding of income taxes 

from payments reported on Form W-2. You may submit 

Form W-4P, Withholding Certificate for Pension or Annuity 

Payments, to stop the withholding of income taxes from 

payments reported on Form 1099-R.

Qualified Disaster Relief Payments

Qualified disaster relief payments are not included in income. These payments are not subject to income tax, 

self-employment tax, or employment taxes (social security, Medicare, and federal unemployment taxes). No withholding applies to these payments.

Qualified disaster relief payments include payments 

you receive (regardless of the source) after September 

10, 2001, for the following expenses.

Reasonable and necessary personal, family, living, or 

funeral expenses incurred as a result of a terrorist attack.

Reasonable and necessary expenses incurred for the 

repair or rehabilitation of a personal residence due to 

a terrorist attack. (A personal residence can be a rented residence or one you own.)

Reasonable and necessary expenses incurred for the 

repair or replacement of the contents of a personal 

residence due to a terrorist attack.

Qualified disaster relief payments also include the following.

Payments made by common carriers (for example, 

American Airlines and United Airlines regarding the 

September 11 attacks) because of death or physical 

injury incurred as a result of a terrorist attack.

Amounts paid by a federal, state, or local government 

in connection with a terrorist attack to individuals affected by the attack.

Publication 3920 (September 2014) Page 3
Qualified disaster relief payments do not include:

Payments for expenses otherwise paid for by insurance or other reimbursements, or

Income replacement payments, such as payments of 

lost wages, lost business income, or unemployment 

compensation.

Death Benefits

Payments received by an individual or the estate of a decedent from the employer of an employee who died as a 

result of the Oklahoma City or September 11 terrorist attacks, or as a result of the anthrax attacks, are not included in income. Only the amount that exceeds the benefits 

that would have been payable if the death had occurred 

for a reason other than a terrorist or anthrax attack is excludable. However, the exclusion does apply to incidental 

death benefits paid under a qualified retirement plan even 

if these amounts would have been payable if the death 

had occurred for a reason other than a terrorist or anthrax 

attack.

If you included death benefits in income on a previously filed return and they are now excludable 

under the above rule, file Form 1040X to amend 

that return. For information on the period for filing Form 

1040X, see Period for filing a claim for credit or refund, 

later, under Years Eligible for Tax Forgiveness.

Payments to Survivors of Public 

Safety Officers

If you are a survivor of a public safety officer who died in 

the line of duty, certain amounts you receive are not included in income.

Bureau of Justice Assistance payments. If you are a 

surviving dependent of a public safety officer (law enforcement officer or firefighter) who died in the line of duty, 

do not include in your income the death benefit paid to 

you by the Bureau of Justice Assistance.

Government plan annuity. If you receive a survivor annuity as the child or spouse (or former spouse) of a public 

safety officer who was killed in the line of duty, you generally do not have to include it in income. This exclusion applies to the amount of the annuity based on the officer's 

service as a public safety officer.

For this purpose, the term public safety officer includes police and law enforcement officers, firefighters, 

and rescue squad and ambulance crews.

More information. For more information, see Publication 

559.

CAUTION

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TIP

Tax Forgiveness for People 

Who Died

The IRS will forgive the federal income tax liabilities of decedents who died as a result of wounds or injury sustained in the Oklahoma City or September 11 attacks or 

from illnesses or diseases arising from wounds or injuries 

sustained in these attacks. The IRS will also forgive the 

federal income tax liabilities of decedents who died as a 

result of illness incurred as a result of the anthrax attacks. 

Income tax is forgiven for these decedents whether they 

were killed in an attack or died later as a result of an attack or participating in rescue or recovery operations. Any 

forgiven tax liability owed to the IRS will not have to be 

paid. Any forgiven tax liability that has already been paid 

will be refunded if a claim is filed within the open refund 

period. (See Period for filing a claim for credit or refund, 

later.) To determine the amount of tax to be forgiven, read 

Years Eligible for Tax Forgiveness first. Then read 

Amount of Tax Forgiven.

Decedents whose total tax forgiveness benefit for 

all eligible years is less than $10,000 are entitled 

to $10,000 minimum relief. Even decedents who 

were not required to file tax returns for the eligible tax 

years are entitled to $10,000 minimum relief. See Minimum Amount of Relief, later, under Amount of Tax Forgiven. 

Years Eligible for Tax Forgiveness

The following paragraphs explain which years are eligible 

for tax forgiveness.

September 11 attacks and anthrax attacks. For those 

who died as a result of these attacks, income tax is forgiven for 2000 and all later years up to and including the 

year of death. However, the law allows the IRS to refund 

taxes only for certain years. See Period for filing a claim 

for credit or refund below.

Oklahoma City attack. For those who died from this attack, income tax is forgiven for 1994 and all later years up 

to and including the year of death. However, the law allows the IRS to refund taxes only for certain years. See 

Period for filing a claim for credit or refund next.

Period for filing a claim for credit or refund. Although 

income tax forgiveness applies back to 2000 for the September 11 and anthrax attacks and to 1994 for the Oklahoma City attack, the law allows the IRS to refund taxes 

only for certain years.

To obtain a credit or refund for a year for which the decedent did not file an income tax return, you must file an 

income tax return (Form 1040 or Form 1040NR) within 3 

years after the due date of the return (including extensions) or within 2 years after the date the decedent paid 

the tax, whichever is later.

TIP

Page 4 Publication 3920 (September 2014)
To obtain a credit or refund on a previously filed income 

tax return (an original return), you must file an amended 

return (Form 1040X or amended Form 1041) within 3 

years (including extensions) from the time the return was 

filed or within 2 years after the time the tax was paid, 

whichever is later. If an original return was filed, the 

amount of the refund claimed on the amended return will 

be limited to the amount of tax paid within the 3 years preceding the date on which the amended return is filed. 

These rules reflect the statute of limitations for refunds, 

and are referred to throughout this publication as the open 

refund period.

If the original return was filed early (for example, on 

March 1 for a calendar year return), the return is considered filed on the due date (generally April 15). However, if 

the decedent had an extension to file (for example, until 

October 15) but filed the return earlier and the IRS received it July 1, the return is considered filed on July 1.

Note. The statute of limitations for refunds can be suspended for certain people who live in a federally declared 

disaster area or are physically or mentally unable to manage their financial affairs. For details, see Publication 556.

Example 1. Paul, a U.S. citizen, died in August 2014 

as a result of wounds he sustained as a result of the September 11 attacks. He had income tax liabilities of 

$17,500 for 2011, $18,025 for 2012, and $7,000 for 2013. 

Prior to his death, Paul filed his tax returns and paid his 

tax due on or before April 15 each year since the September 11 attacks. The total, $42,525, plus any income tax liability for 2014, is eligible for tax forgiveness. His personal 

representative must request tax forgiveness by the following dates to claim a refund of the income tax liabilities 

Paul paid for each tax year.

2011 tax year – April 15, 2015.

2012 tax year – April 18, 2016.

2013 tax year – April 18, 2017.

2014 tax year – April 17, 2018.

Although the personal representative may request income 

tax forgiveness after these dates, no refund can be paid 

because 3 years will have passed from the date the original return was filed and no payments will have been made 

within the open refund period.

Example 2. A child wounded in the September 11 attacks died in 2012 as a result of those wounds and never 

had any income tax liability. She qualifies for the minimum 

relief of $10,000 as explained later under Minimum 

Amount of Relief. The $10,000 is treated as a tax payment 

for 2012 and will be refunded if tax forgiveness is requested by April 18, 2016.

Amount of Tax Forgiven

The IRS will forgive the decedent's income tax liability as 

discussed earlier under Years Eligible for Tax Forgiveness. On a joint return, only the decedent's part of the joint 

income tax liability is eligible for forgiveness.

To figure the tax to be forgiven, use the following worksheets.

Use Worksheet A for any eligible year the decedent 

filed a return as single, married filing separately, head 

of household, or qualifying widow(er).

Use Worksheet B for any eligible year the decedent 

filed a joint return. Also see the illustrated Worksheet 

B near the end of this publication for a comprehensive 

example.

Do not complete Worksheet A or B if the decedent was not required to file tax returns for the eligible tax years. Instead, complete Worksheet C 

and file a return for the decedent's last tax year. See Minimum Amount of Relief, later.

Both spouses died. If both spouses died as a result of a 

terrorist attack and they filed a joint return for an eligible 

tax year, fill out Worksheet B for each spouse for that 

year. Do this to determine if each spouse qualifies for the 

minimum relief of $10,000 (discussed later under Minimum Amount of Relief). If you are certain that neither 

spouse's total forgiven tax liability for all eligible years is 

less than $10,000, skip Worksheet B. However, attach a 

computation of the forgiven tax liability to the final income 

tax return or amended tax return for each eligible year. 

The forgiven tax liability is the total tax shown on the joint 

return minus the taxes listed in the instructions for line 4 of 

Worksheet B.

Residents of community property states. If the decedent was domiciled in a community property state and the 

spouse reported half the community income on a separate 

return, the surviving spouse can get a refund of taxes paid 

on his or her share of the decedent's income for the eligible years. Also, all of the decedent's income taxes paid for 

the eligible years will be refunded to either the executor or 

administrator of the estate, or to the surviving spouse if 

there is no legal representative.

TIP

Publication 3920 (September 2014) Page 5
Figuring the Tax To Be Forgiven

Keep for Your Records

(For Decedents Who Filed a Return as Single, Married Filing Separately, Head of Household, or 

Qualifying Widow(er))

(A) 

First 

Eligible 

Year

(B) 

Second 

Eligible 

Year

(C) 

Third 

Eligible 

Year

(D) 

Fourth 

Eligible 

Year

1 Enter the years eligible for tax forgiveness. ........ 1

2 Enter the total tax from the decedent's income tax 

return. See Table 1, later, for the line number. ...... 2

3 Enter the following taxes, if any, shown on the 

decedent's income tax return. (These taxes are not 

eligible for forgiveness.)

a Self-employment tax. ......................... 3a

b Unreported social security and Medicare tax from 

Forms 4137 and 8919. ........................ 3b

c Tax on excess contributions to IRAs, Coverdell 

education savings accounts (ESAs), Archer 

MSAs, or health savings accounts (HSAs). ...... 3c

d Tax on excess accumulation in qualified 

retirement plans. ............................. 3d

e Household employment taxes. ................. 3e

f Uncollected social security and Medicare or RRTA 

tax on tips or group-term life insurance. ......... 3f

g Tax on golden parachute payments. ............ 3g

h Health care: individual responsibility. ........... 3h

i Additional Medicare Tax. ..................... 3i

j Net Investment Income Tax. ................... 3j

k Excise tax on insider stock compensation from an 

expatriated corporation. ...................... 3k

4 Add lines 3a through 3k. ........................ 4

5 Tax adjustment to be reported with tax return. 

Subtract line 4 from line 2. ....................... 5

6 Tax forgiveness benefit provided. Enter the 

amount from line 5 if filing your claim within 3 years 

from the due date of the return (including 

extensions). Otherwise, enter only the part of the tax 

from line 5 that is currently owed (not including 

interest and penalties) plus any payments made 

within the open refund period. ................... 6

Note. If the total of columns (A), (B), (C), and (D) of line 6 (including any amounts shown on line 16 of Worksheet B) is less 

than $10,000, also complete Worksheet C. 

Attach the computation of the tax to be forgiven or a copy of this worksheet to the decedent's final income tax return or 

amended tax return (Form 1040X) for each year listed on line 1.

If filing Form 1040X for an eligible year, enter the amount from line 5 above on Form 1040X in column B of the “Total tax” 

line as a decrease in tax. The IRS will determine the amount to be refunded.

Worksheet A. 

Page 6 Publication 3920 (September 2014)
Figuring the Tax To Be Forgiven

Keep for Your Records

(For Decedents Who Filed a Joint Return)

(A) 

First 

Eligible 

Year

(B) 

Second 

Eligible 

Year

(C) 

Third 

Eligible 

Year

(D) 

Fourth

Eligible 

Year

1 Enter the years eligible for forgiveness. .................. 1

2 Enter the decedent's taxable income. Figure taxable income 

as if a separate return had been filed. See Lines 2 and 6 in 

the Worksheet B instructions. ........................... 2

3 Enter the decedent's total tax. See Lines 3 and 7 in the 

Worksheet B instructions. .............................. 3

4 Enter the total, if any, of the decedent's taxes not eligible for 

forgiveness. See Line 4 in the Worksheet B 

instructions. .......................................... 4

5 Subtract line 4 from line 3. .............................. 5

6 Enter the surviving spouse's taxable income. Figure taxable 

income as if a separate return had been filed. See Lines 2 

and 6 in the Worksheet B instructions. ................... 6

7 Enter the surviving spouse's total tax. See Lines 3 and 7 in 

the Worksheet B instructions. ........................... 7

8 Enter the total, if any, of the surviving spouse's taxes listed 

under Line 4 in the Worksheet B instructions. ............. 8

9 Subtract line 8 from line 7. .............................. 9

10 Add lines 5 and 9. ..................................... 10

11 Enter the total tax from the joint return. See Table 1, later, 

for the line number. .................................... 11

12 Add lines 4 and 8. ..................................... 12

13 Subtract line 12 from line 11. ........................... 13

14 Divide line 5 by line 10. Enter the result as a decimal. ...... 14

15 Tax adjustment to be reported with tax return. Multiply 

line 13 by line 14 and enter the result. .................... 15

16 Tax forgiveness benefit provided. Enter the amount from 

line 15 if filing your claim within 3 years from the due date of 

the return (including extensions). Otherwise, enter only the 

part of the tax from line 15 that is currently owed (not 

including interest and penalties) plus any payments made 

within the open refund period. .......................... 16

Note. If the total of columns (A), (B), (C), and (D) of line 16 (including any amounts shown on line 6 of Worksheet A) is less 

than $10,000, also complete Worksheet C. 

Attach the computation of the tax to be forgiven or a copy of this worksheet to the decedent's final income tax return or 

amended tax return (Form 1040X) for each year listed on line 1.

If filing Form 1040X for an eligible year, enter the amount from line 15 above on Form 1040X in column B of the “Total 

tax” line as a decrease in tax. The IRS will determine the amount to be refunded.

Worksheet B.

Publication 3920 (September 2014) Page 7
Instructions for Worksheet B

Lines 2 and 6. Allocate income and deductions in the 

same manner they would have been allocated if the spouses had filed separate returns.

Income. Allocate wages and salaries to the spouse 

who performed the services and received the Form W-2. 

Business and investment income (including capital gains) 

are generally allocated to the spouse who owned the business or investment that produced the income. If both 

spouses owned an interest in the business or investment, 

allocate the income in proportion to each spouse’s ownership interest. Income from a jointly owned business or investment should be allocated equally between the spouses unless there is evidence that shows a different 

allocation is appropriate.

If the income (such as taxable social security benefits) 

is subject to special limits on a separate return, use the income shown on the joint return and allocate it between the 

spouses.

Deductions. Allocate personal deductions (such as 

itemized deductions for mortgage interest and taxes) 

equally between the spouses unless there is evidence 

that shows a different allocation is appropriate. Allocate 

deductions related to a business or investment according 

to the same allocation rules discussed above that apply to 

income.

If a deduction would not be allowed if separate returns 

were filed, use the deduction shown on the joint return 

and allocate that amount between the spouses. A similar 

rule applies to deductions (such as the IRA deduction) 

that are subject to special limits on a separate return. Use 

the deductions shown on the joint return and allocate 

them between the spouses.

Lines 3 and 7. Figure the total tax as if a separate return 

had been filed. The total tax is the tax that would have 

been entered on the tax return line shown in Table 1 if a 

separate return had been filed. When figuring the tax using the Tax Table or Tax Computation Worksheet, use the 

“Married filing separately” column in the Tax Table or Section C of the Tax Computation Worksheet.

When figuring the total tax, allocate credits and other 

taxes, if any, in the same manner as they would have 

been allocated if the spouses had filed separate returns. If 

a credit would not have been allowed on a separate 

return, allocate the credit shown on the joint return between the spouses. Examples of credits generally not allowed on a separate return are the child and dependent 

care credit, credit for the elderly, adoption credit, education credits, and earned income credit.

Line 4. Enter the total, if any, of the following taxes.

Self-employment tax.

Unreported social security and Medicare tax from 

Forms 4137 and 8919.

Tax on excess contributions to IRAs, Coverdell education savings accounts (ESAs), Archer MSAs, or 

health savings accounts (HSAs).

Tax on excess accumulation in qualified retirement 

plans.

Household employment taxes.

Uncollected social security and Medicare or RRTA tax 

on tips or group-term life insurance.

Tax on golden parachute payments.

Health care: individual responsibility.

Additional Medicare Tax.

Net Investment Income Tax.

Excise tax on insider stock compensation from an expatriated corporation.

Minimum Amount of Relief

The minimum amount of relief is $10,000. If the decedent’s total tax forgiveness benefit for all eligible years is 

less than $10,000, the difference between $10,000 and 

the total tax forgiveness benefit provided will be treated as 

a tax payment for the decedent's last tax year. The IRS 

will refund the difference if the claim is filed within the 

open refund period for the decedent’s last tax year as explained earlier under Period for filing a claim for credit or 

refund. Use Worksheet C to figure the additional tax payment. But first complete Worksheet A or B if the decedent 

was required to file tax returns for any eligible tax years for 

which a tax liability is still owed to the IRS or for which the 

IRS will pay a refund of an amount already paid to the IRS.

Total Tax Line on Decedent's Return

Note: Use this table to find the total tax line on the decedent's income tax return. Enter the total tax on 

Worksheet A, line 2, or Worksheet B, line 11.

Form 2011 2012 2013 2014

1040 Line 61 Line 61 Line 61 Line 63

1040A Line 35 Line 35 Line 35 File Form 1040

1040EZ Line 10 Line 10 Line 10 File Form 1040

1040NR Line 60 Line 60 Line 60 Line 61

1040NR-EZ Line 17 Line 17 Line 17 File Form 1040NR

Table 1. 

Page 8 Publication 3920 (September 2014)
Example 1. An individual who died in January 2014 as 

a result of wounds sustained in the September 11 attacks 

had an income tax liability of -0- for 2011, 2012, and 2013, 

and $6,400 for 2014. The personal representative appointed after his death claims forgiveness for the $6,400 with 

the IRS in 2015. The IRS will forgive the income tax liabilities for 2014 and treat the difference between $10,000 

and the $6,400 benefit provided ($3,600) as a tax payment for 2014.

Example 2. An individual who died in May 2014 as a 

result of wounds sustained in the September 11 attacks 

had an income tax liability of -0- for 2011, 2012, and 2013, 

and $6,400 for 2014. The individual also had an outstanding income tax liability at the time of death of $3,000 for 

2006, not counting interest or penalties. The personal representative appointed after death claims forgiveness for 

the $3,000 and $6,400 ($9,400) with the IRS in 2015. The 

IRS will forgive the income tax liabilities for 2006 and 2014 

and treat the difference between $10,000 and the $9,400 

benefit provided ($600) as a tax payment for 2014.

Example 3. A child who died in August 2014 as a result of wounds sustained in the September 11 attacks had 

no (-0-) income tax liability for 2011, 2012, 2013, or 2014. 

The IRS will treat $10,000 as a tax payment for 2014 and 

will refund $10,000 if a claim is filed within the open refund 

period.

Example 4. An individual who died in August 2014 as 

a result of wounds sustained in the September 11 attacks 

had income tax liabilities of $17,500 for 2011, $18,025 for 

2012, and $7,000 for 2013. Prior to his death, he filed his 

tax returns and paid his tax due on or before April 15 each 

year since the September 11 attacks. The personal representative appointed after his death filed no income tax returns or claims for him until July 2017 when she filed the 

decedent’s 2014 income tax return showing $4,800 in tax 

liability. The IRS will forgive the income tax liabilities for 

2014. Because the open refund period for all tax years 

prior to 2014 expired on April 18, 2017, the IRS will treat 

the difference between $10,000 and the $4,800 benefit 

provided ($5,200) as a tax payment for 2014.

Income received after date of death. Generally, income of the decedent received after the date of death 

must be reported on Form 1041 if the estate has gross income for the tax year of $600 or more. Examples are the 

final paycheck or dividends on stock owned by the decedent. However, this income is exempt from income tax 

and is not included on Form 1041 if it is received:

After the date of the decedent's death, and

Before the end of the decedent's tax year (determined 

without regard to death).

Nonqualifying income. The following income is not 

exempt from tax. The tax on it is not eligible for forgiveness.

Deferred compensation that would have been payable 

if the death had occurred because of an event other 

than these attacks.

Amounts that would not have been payable but for an 

action taken after September 11, 2001.

The following are examples of nonqualifying income.

Amounts payable from a qualified retirement plan or 

IRA to the beneficiary or estate of the decedent.

Amounts payable only as death or survivor's benefits 

from pre-existing arrangements that would have been 

paid if the death had occurred for another reason.

Income received as a result of adjustments made by 

the decedent's employer to a plan or arrangement to 

accelerate the vesting of restricted property or the 

payment of nonqualified deferred compensation after 

the date of the attack.

Interest on savings bonds cashed by the beneficiary 

of the decedent.

If you are responsible for the estate of a decedent, see Publication 559. Publication 559 discusses how to complete and file federal income 

tax returns and explains your responsibility to pay any 

taxes due.

TIP

Publication 3920 (September 2014) Page 9
Instructions for lines 2–9 of Worksheet C. The tax 

that would have been payable on the exempt income (discussed earlier) must be considered when determining 

whether a decedent is entitled to the $10,000 minimum relief. To figure the tax that would have been payable, you 

can use lines 2 through 9 of Worksheet C. Or, if special 

requirements are met, you can use the alternative computation instead. See Alternative computation, later.

You have to use lines 2–9 (or the alternative computation) to figure the tax that would have been payable even if 

Form 1041 was not required to be filed. Use Form 1041 to 

figure what the taxable income would be without including 

the exempt income. Then enter that taxable income (even 

if a negative number) on line 2 of Worksheet C (or line 1 of 

Worksheet D. Alternative Computation of Tax on Exempt 

Income (Line 9 of Worksheet C)).

Worksheet C. Amount Treated as Tax Payment for 

Decedent's Last Tax Year Keep for Your Records

Caution: The decedent is entitled to minimum relief of $10,000. Complete this worksheet only if the total tax forgiveness 

benefit provided for all eligible years is less than $10,000.

1 Minimum relief amount. 

Note: Before completing lines 2–9, see Instructions for lines 2–9 of Worksheet C. .............. 1 $10,000

2 Enter the taxable income from Form 1041, line 22. .............................. 2

3 Enter the distribution deduction from Form 1041, line 18. ........................ 3

4 Add lines 2 and 3. ........................................................... 4

5 Enter exempt income received after death minus expenses allocable to exempt 

income. (See Income received after date of death, earlier.) ...................... 5

6 Add lines 4 and 5. ............................................................ 6

7 Figure the tax on line 6 using Form 1041, Schedule G. .......................... 7

8 Figure the tax on line 4 using Form 1041, Schedule G. .......................... 8

9 Tax on exempt income. Subtract line 8 from line 7. ............................ 9

10 Enter the total of columns (A)–(D) from line 6 of Worksheet A or line 16 of 

Worksheet B. If the decedent was not required to file tax returns for the eligible tax 

years, enter -0-. .............................................................. 10

11 Add lines 9 and 10. ........................................................................ 11

12 Additional payment allowed. If line 11 is $10,000 or more, enter -0- and stop here. No additional 

amount is allowed as a tax payment. Otherwise, subtract line 11 from line 1 and enter the 

result. .................................................................................... 12

Note. The amount on line 12 is allowed as a tax payment for the decedent's last tax year. 

Attach the computation of the additional payment allowed or a copy of this worksheet to the original or amended 

income tax return for the decedent's last tax year. If filing Form 1040, include the amount from line 12 above on the 

“Credits from Form” line in the “Payments” section of Form 1040, page 2. Write “Sec. 692(d)(2) Payment” and the 

amount to the right of the entry space. Also indicate whether a Form 1041 is being filed for the decedent's estate.

If filing Form 1040X, include the amount from line 12 above on Form 1040X on the “Refundable credits from” line, 

columns (B) and (C). Check the box next to “other (specify)” and write “Sec. 692(d)(2) Payment” on the blank line.

Page 10 Publication 3920 (September 2014)
Alternative computation. Instead of using lines 2–8 

of Worksheet C to figure the tax on exempt income (line 9 

of Worksheet C), you may be able to use Worksheet D. 

You can use Worksheet D to figure the tax on the exempt 

income payable by the estate and its beneficiaries only if 

both of the following requirements are met.

1. The estate claimed an income distribution deduction 

on Form 1041, line 18.

2. Each beneficiary submits the information necessary 

to refigure the income tax payable on the exempt income received from the decedent's estate.

If requirement (2) is met but requirement (1) is not, you 

can still use Worksheet D if:

Form 1041 was not required because exempt income 

was received, and

The estate would have claimed an income distribution 

deduction if the exempt income were taxable.

If you use this alternative computation, skip lines 2–8 of 

Worksheet C and enter the amount from line 8 of Worksheet D on line 9 of Worksheet C. Complete the rest of 

Worksheet C to determine the additional payment allowed.

Refund of Taxes Paid

The IRS will refund the following amounts.

1. Forgiven income tax liabilities that have been paid 

during the open refund period for the decedent’s last 

tax year. See Period for filing a claim for credit or refund, earlier.

2. The excess of $10,000 over the total tax forgiveness 

benefit provided for all eligible years if a claim is filed 

within the open refund period for the decedent’s last 

tax year. See Minimum Amount of Relief, earlier.

Example 1. A first responder who died in August 2014 

from a cancer on the List of World Trade Center 

(WTC)-Related Health Conditions covered in the WTC 

Health Program had an income tax liability of $17,500 for 

2011, $18,025 for 2012, $7,000 for 2013, and $4,800 for 

2014. The total, $47,325, is eligible for tax forgiveness. 

However, he paid only $38,100 of that amount. The IRS 

will refund no more than the $38,100 paid.

Example 2. A child who died in 2014 as a result of 

wounds sustained in the September 11 attacks never had 

any income tax liability. The child qualifies for the minimum relief of $10,000. The IRS will treat $10,000 as a tax 

payment for 2014 and will refund $10,000 if a claim is filed 

within the open refund period.

The law allows the IRS to refund taxes only for 

certain years. See Years Eligible for Tax Forgiveness, earlier.

How To Claim Tax Forgiveness

Use the following procedures to claim income tax forgiveness.

Which Form To Use

The form you use depends on whether an income tax return for the eligible year was already filed for the decedent.

Return required but not yet filed. File a paper Form 

1040 if the decedent was a U.S. citizen or resident. File a 

paper Form 1040NR if the decedent was a nonresident 

alien. A nonresident alien is someone who is not a U.S. 

citizen or resident.

Return required and already filed. File a separate paper Form 1040X for each year you are claiming tax relief.

Return not required and not filed. File a paper Form 

1040 only for the year of death if the decedent was a U.S. 

citizen or resident. File a paper Form 1040NR if the decedent was a nonresident alien.

Return not required but already filed. File a paper 

Form 1040X only for the year of death.

CAUTION

!

Alternative Computation of Tax on Exempt 

Income (Line 9 of Worksheet C)

Worksheet D. 

Keep for Your Records

1 Enter the taxable income from Form 1041, line 22. .............................. 1

2 Enter exempt income received after death minus expenses allocable to exempt 

income. (See Income received after date of death, earlier.) ...................... 2

3 Add lines 1 and 2. ............................................................ 3

4 Figure the tax on line 3 using Form 1041, Schedule G. .......................... 4

5 Figure the tax on line 1 using Form 1041, Schedule G. .......................... 5

6 Estate's tax on exempt income. Subtract line 5 from line 4. .................... 6

7 Beneficiaries' tax on exempt income. Figure the total tax that would have been 

payable by all beneficiaries. Do this by including in each beneficiary's gross income 

the exempt income received from the decedent's estate and refiguring the income 

tax. Add the amounts by which each beneficiary's income tax is increased. ........ 7

8 Add lines 6 and 7. Enter this amount on line 9 of Worksheet C. ................... 8

Publication 3920 (September 2014) Page 11
How to complete the returns. Fill out Form 1040 or 

1040NR according to its instructions but do not reduce 

the decedent's tax liability by any taxes that will be forgiven. Attach to each return a computation of the income 

tax to be forgiven or a copy of Worksheet A or B. If filing 

Form 1040 or Form 1040NR, also attach any Forms W-2. 

If the total tax forgiveness benefit provided for all eligible 

years is less than $10,000, attach to the decedent's final 

return a computation of the additional tax payment allowed or a copy of Worksheet C.

Also, please write one of the following across the top of 

page 1 of each return.

KITA—Oklahoma City

KITA—9/11

KITA—Anthrax

“KITA” means “killed in terrorist attack.”

Need a copy of a previously filed return? You will 

find it easier to prepare Form 1040X if you have a copy of 

the decedent's previously filed tax return. If you need a 

copy, use Form 4506. The IRS will provide a free copy of 

the tax return if you write “DISASTER” in the top margin of 

Form 4506. Attach Letters Testamentary or other evidence to establish that you are authorized to act for the 

decedent's estate. Send Form 4506 to the address shown 

in the form instructions.

Taxpayer identification number. A taxpayer identification number must be furnished on the decedent's returns. 

This is usually the decedent's social security number 

(SSN). However, a nonresident alien who is not eligible to 

get an SSN should have an individual taxpayer identification number (ITIN). If the decedent was a nonresident 

alien, had neither an SSN nor an ITIN, and was not required to file a U.S. income tax return for any tax year, do 

not apply for an ITIN. You may claim a refund by filing 

Form 1040NR without an SSN or ITIN.

Necessary Documents

Please attach the following documents to the return or 

amended return.

Proof of death. Attach a copy of the death certificate. 

Also attach proof that the death was caused by wounds or 

injury sustained in the Oklahoma City or September 11 attacks or their rescue or recovery operations or by an illness or disease arising from wounds or injury sustained 

during one of these attacks or their rescue or recovery operations or by an illness incurred as a result of the anthrax 

attacks. You may show the cause of death from the death 

certificate (if stated) or by attaching a letter from the treating physician, medical examiner, or hospital that explains 

the cause of death. If the Department of Defense issued 

DD Form 1300, Report of Casualty, you can attach that 

form instead of the death certificate.

Form 1310. You must send Form 1310 with all returns 

and claims for refund, unless either of the following applies.

You are a surviving spouse filing an original or amended joint return with the decedent.

You are a personal representative filing an original 

Form 1040 or Form 1040NR for the decedent and a 

court certificate showing your appointment is attached 

to the return.

A personal representative is an executor or administrator 

of a decedent's estate, as certified or appointed by the 

court. A copy of the decedent's will cannot be accepted as 

evidence that you are the personal representative.

If you have proof of death but do not have 

enough tax information to file a timely claim for a 

refund, file Form 1040X with Form 1310. Include 

a statement saying an amended return will be filed as 

soon as the necessary tax information is available.

Where To File

The IRS has set up a special office for processing returns 

and claims for tax forgiveness.

File these returns and claims at the following address.

Internal Revenue Service

333 W. Pershing, Stop 6503, P5

Kansas City, MO 64108

Do not send these returns or claims to any of the 

addresses shown in the tax form instructions.

Private delivery services. Instead of using U.S. mail, 

you can use certain private delivery services designated 

by the IRS to meet the “timely mailing as timely filing/

paying” rule for tax returns and payments. These private 

delivery services include only the following.

DHL Express (DHL): DHL “Same Day” Service.

Federal Express (FedEx): FedEx Priority Overnight, 

FedEx Standard Overnight, FedEx 2Day, FedEx International Priority, and FedEx International First.

United Parcel Service (UPS): UPS Next Day Air, UPS 

Next Day Air Saver, UPS 2nd Day Air, UPS 2nd Day 

Air A.M., UPS Worldwide Express Plus, and UPS 

Worldwide Express.

The private delivery service can tell you how to get written 

proof of the mailing date.

For updates to the list of designated private delivery 

services, go to IRS.gov and enter “private delivery service” in the search box.

TIP

CAUTION

!

Page 12 Publication 3920 (September 2014)
Estate Tax Reduction

The federal estate tax is reduced for taxable estates of individuals who died as a result of the Oklahoma City attack, the September 11 attacks, and the anthrax attacks. 

The estate tax is figured using the rate schedule on 

page 25 of the November 2001 revision of the Instructions 

for Form 706. The estate tax is reduced by credits against 

the estate tax, including the unified credit and the state 

death tax credit. These credits may reduce or eliminate 

the estate tax due.

Recovery from the September 11th Victim Compensation Fund. The value of claims for a decedent's pain 

and suffering is normally included in the gross estate. 

However, if the estate chooses to seek recovery from this 

fund, the IRS has determined that, in view of the unique 

circumstances of this situation and the high likelihood that 

such claims will be valued at a nominal or zero amount, 

the claims will be valued at zero for estate tax purposes. 

Thus, there are no federal estate tax consequences if an 

estate or beneficiary receives a recovery from this fund.

Which estates must file a return. For decedents dying 

in 2014, Form 706 must be filed by the executor for the 

estate of every U.S. citizen or resident whose gross estate, plus adjusted taxable gifts and specific exemption, is 

more than $5,340,000; or whose executor elects to transfer the Deceased Spousal Unused Exclusion (DSUE) 

amount to the surviving spouse, regardless of the size of 

the decedent's gross estate. Form 706 must be filed within 

9 months after the date of decedent's death unless you receive an extension of time to file. Use Form 4768, Application for Extension of Time To File a Return and/or Pay 

U.S. Estate (and Generation-Skipping Transfer) Taxes, to 

apply for an extension.

Where to file. Returns on which the special rate schedule on page 25 of the November 2001 revision of the Instructions for Form 706 is used should be sent to the following address.

Department of the Treasury

Internal Revenue Service Center

Cincinnati, OH 45999

More information. For more information on the federal 

estate tax, see the Instructions for Form 706.

Structured Settlement 

Factoring Transactions

A person who acquires payment rights in a structured settlement arrangement after February 21, 2002, may be 

subject to a 40% excise tax unless the transfer of the payment rights was approved in advance in a qualified order. 

The excise tax is figured on the excess of the undiscounted amount of the payments being acquired over the total 

amount actually paid to acquire them. However, this tax 

will not apply to transactions entered into from February 

22, 2002, to July 1, 2002, if certain requirements are met. 

For information about these requirements, see Internal 

Revenue Code section 5891.

Illustrated Worksheets B and C

Sarah's husband Clifton died in June 2014 as a result of 

injuries sustained in the September 11 attack on the 

World Trade Center. They filed joint returns and paid the 

tax due on or before April 15 each year since the September 11 attacks until Clifton’s death. Sarah chose to file a 

joint return as a surviving spouse for 2014. The returns for 

2011, 2012, 2013, and 2014 showed the following income, deductions, and tax liabilities.

2011 2012 2013 2014

Wages (Sarah) ........ $40,000 $40,500 $40,500 $41,000

Net profit from Schedule C, 

Profit or Loss From 

Business (Clifton) ...... 25,000 25,200 26,000 26,000

Interest income (joint 

account) ............ 500 550 650 650

Deductible portion of 

self-employment tax 

(Clifton) ............. (1,766) (1,780) (1,837) (1,837)

Standard deduction ..... (11,600) (11,900) (12,200) (12,400)

Personal exemptions (2) . . (7,400) (7,600) (7,800) (7,900)

Taxable income ...... $44,734 $44,970 $45,313 $45,513

Joint income tax liability ... $5,859 $5,876 $5,906 $5,921

Plus: Self-employment tax 

(Clifton) .............

 3,071 3,095 3,674 3,674 

Total tax liability ...... $8,930 $8,971 $9,580 $9,595

After Clifton died, his estate received income of $4,000. 

Of that amount, $1,000 is net profit from Schedule C received before the end of 2014. This net profit is exempt 

from income tax as explained earlier under Income received after date of death. Sarah files Form 1041 because 

the gross income of the estate for the tax year ($3,000) is 

$600 or more.

To determine how much of Clifton's tax liability for 

2011, 2012, 2013, and 2014 is to be forgiven, Sarah completes Worksheet B. She also completes Worksheet C because the forgiven tax liabilities for 2011, 2012, 2013, and 

2014 (line 16 of Worksheet B) total less than $10,000.

To claim tax relief for 2011, 2012, and 2013, Sarah files 

Form 1040X and attaches a copy of Worksheet B. To 

claim tax relief for 2014, she files Form 1040 and attaches 

copies of Worksheets B and C.

Publication 3920 (September 2014) Page 13
Figuring the Tax To Be Forgiven Keep for Your Records

(For Decedents Who Filed a Joint Return)

(A) 

First 

Eligible 

Year

(B) 

Second 

Eligible 

Year

(C) 

Third 

Eligible 

Year 

(D) 

Fourth

Eligible 

Year 

1 Enter the years eligible for forgiveness. ................. 1 2011 2012 2013 2014

2 Enter the decedent's taxable income. Figure taxable 

income as if a separate return had been filed. See Lines 2 

and 6 in the Worksheet B instructions. .................. 2 $13,984 $13,945 $14,488 $14,338

3 Enter the decedent's total tax. See Lines 3 and 7 in the 

Worksheet B instructions. ............................. 3 4,742 4,749 5,399 5,369

4 Enter the total, if any, of the decedent's taxes not eligible for 

forgiveness. See Line 4 in the Worksheet B 

instructions. ......................................... 4 3,071 3,095 3,674 3,674

5 Subtract line 4 from line 3. ............................. 5 1,671 1,654 1,725 1,695

6 Enter the surviving spouse's taxable income. Figure taxable 

income as if a separate return had been filed. See Lines 2 

and 6 in the Worksheet B instructions. .................. 6 30,750 31,025 30,825 31,175

7 Enter the surviving spouse's total tax. See Lines 3 and 7 in 

the Worksheet B instructions. .......................... 7 4,191 4,219 4,178 4,223

8 Enter the total, if any, of the surviving spouse's taxes listed 

under Line 4 in the Worksheet B instructions. ............ 8 -0- -0- -0- -0-

9 Subtract line 8 from line 7. ............................. 9 4,191 4,219 4,178 4,223

10 Add lines 5 and 9. .................................... 10 5,862 5,873 5,903 5,918

11 Enter the total tax from the joint return. See Table 1, 

earlier, for the line number. ............................ 11 8,930 8,971 9,580 9,595

12 Add lines 4 and 8. .................................... 12 3,071 3,095 3,674 3,674

13 Subtract line 12 from line 11. .......................... 13 5,859 5,876 5,906 5,921

14 Divide line 5 by line 10. Enter the result as a decimal. ..... 14 .285 .282 .292 .286

15 Tax adjustment to be reported with tax return. Multiply 

line 13 by line 14 and enter the result. ................... 15 $1,670 $1,657 $1,725 $1,693

16 Tax forgiveness benefit provided. Enter the amount from 

line 15 if filing your claim within 3 years from the due date of 

the return (including extensions). Otherwise, enter only the 

part of the tax from line 15 that is currently owed (not 

including interest and penalties) plus any payments made 

within the open refund period. ......................... 16 $1,670 $1,657 $1,725 $1,693

Note. If the total of columns (A), (B), (C), and (D) of line 16 (including any amounts shown on line 6 of Worksheet A) is less 

than $10,000, also complete Worksheet C. 

Attach the computation of the tax to be forgiven or a copy of this worksheet to the decedent's final income tax return or 

amended tax return (Form 1040X) for each year listed on line 1.

If filing Form 1040X for an eligible year, enter the amount from line 15 above on Form 1040X in column B of the “Total 

tax” line as a decrease in tax. The IRS will determine the amount to be refunded.

Worksheet B Illustrated. 

Page 14 Publication 3920 (September 2014)
Amount Treated as Tax Payment for 

Decedent's Last Tax Year

Worksheet C Illustrated. 

Keep for Your Records

Caution: The decedent is entitled to minimum relief of $10,000. Complete this worksheet only if the total tax forgiveness 

benefit provided for all eligible years is less than $10,000.

1 Minimum relief amount. 

Note: Before completing lines 2–9, see Instructions for lines 2–9 of Worksheet C. .............. 1 $10,000

2 Enter the taxable income from Form 1041, line 22. ............................. 2 2,400

3 Enter the distribution deduction from Form 1041, line 18. ....................... 3 -0-

4 Add lines 2 and 3. .......................................................... 4 2,400

5 Enter exempt income received after death minus expenses allocable to exempt 

income. (See Income received after date of death, earlier.) ..................... 5 1,000

6 Add lines 4 and 5. ........................................................... 6 3,400

7 Figure the tax on line 6 using Form 1041, Schedule G. ......................... 7 600

8 Figure the tax on line 4 using Form 1041, Schedule G. ......................... 8 360

9 Tax on exempt income. Subtract line 8 from line 7. ........................... 9 240

10 Enter the total of columns (A)–(D) from line 6 of Worksheet A or line 16 of 

Worksheet B. If the decedent was not required to file tax returns for the eligible tax 

years, enter -0-. ............................................................. 10 6,745

11 Add lines 9 and 10. ........................................................................ 11 $6,985

12 Additional payment allowed. If line 11 is $10,000 or more, enter -0- and stop here. No 

additional amount is allowed as a tax payment. Otherwise, subtract line 11 from line 1 and enter 

the result. ................................................................................ 12 $3,015

Note. The amount on line 12 is allowed as a tax payment for the decedent's last tax year. 

Attach the computation of the additional payment allowed or a copy of this worksheet to the original or amended 

income tax return for the decedent's last tax year. If filing Form 1040, include the amount from line 12 above on the 

“Credits from Form” line in the “Payments” section of Form 1040, page 2. Write “Sec. 692(d)(2) Payment” and the 

amount to the right of the entry space. Also indicate whether a Form 1041 is being filed for the decedent's estate.

If filing Form 1040X, include the amount from line 12 above on Form 1040X on the “Refundable credits from” line, 

columns (B) and (C). Check the box next to “other (specify)” and write “Sec. 692(d)(2) Payment” on the blank line.

Publication 3920 (September 2014) Page 15
Additional Worksheets

The following additional worksheets are provided for your 

convenience.

Worksheet A. Figuring the Tax To Be Forgiven Keep for Your Records

(For Decedents Who Filed a Return as Single, Married Filing Separately, Head of Household, or Qualifying 

Widow(er))

(A) 

First 

Eligible 

Year

(B) 

Second 

Eligible 

Year

(C) 

Third 

Eligible 

Year

(D)

Fourth

Eligible 

Year

1 Enter the years eligible for tax forgiveness. .......... 1

2 Enter the total tax from the decedent's income tax 

return. See Table 1, earlier, for the line number. ...... 2

3 Enter the following taxes, if any, shown on the 

decedent's income tax return. (These taxes are not 

eligible for forgiveness.)

a Self-employment tax. .......................... 3a

b Unreported social security and Medicare tax from 

Forms 4137 and 8919. ......................... 3b

c Tax on excess contributions to IRAs, Coverdell 

education savings accounts (ESAs), Archer MSAs, 

or health savings accounts (HSAs). .............. 3c

d Tax on excess accumulation in qualified retirement 

plans. ....................................... 3d

e Household employment taxes. .................. 3e

f Uncollected social security and Medicare or RRTA 

tax on tips or group-term life insurance. ........... 3f

g Tax on golden parachute payments. ............. 3g

h Health care: individual responsibility. ............. 3h

i Additional Medicare Tax. ....................... 3i

j Net Investment Income Tax. .................... 3j

k Excise tax on insider stock compensation from an 

expatriated corporation. ........................ 3k

4 Add lines 3a through 3k. ......................... 4

5 Tax adjustment to be reported with tax return. 

Subtract line 4 from line 2. ........................ 5

6 Tax forgiveness benefit provided. Enter the amount 

from line 5 if filing your claim within 3 years from the due 

date of the return (including extensions). Otherwise, 

enter only the part of the tax from line 5 that is currently 

owed (not including interest and penalties) plus any 

payments made within the open refund period. ....... 6

Note. If the total of columns (A), (B), (C), and (D) of line 6 (including any amounts shown on line 16 of Worksheet 

B) is less than $10,000, also complete Worksheet C. 

Attach the computation of the tax to be forgiven or a copy of this worksheet to the decedent's final income tax 

return or amended tax return (Form 1040X) for each year listed on line 1.

If filing Form 1040X for an eligible year, enter the amount from line 5 above on Form 1040X in column B of the 

“Total tax” line as a decrease in tax. The IRS will determine the amount to be refunded.

Page 16 Publication 3920 (September 2014)
Figuring the Tax To Be Forgiven

Keep for Your Records

(For Decedents Who Filed a Joint Return)

(A) 

First 

Eligible 

Year

(B) 

Second 

Eligible 

Year

(C) 

Third 

Eligible 

Year 

(D) 

Fourth 

Eligible 

Year

1 Enter the years eligible for forgiveness. .................. 1

2 Enter the decedent's taxable income. Figure taxable income 

as if a separate return had been filed. See Lines 2 and 6 in 

the Worksheet B instructions. ........................... 2

3 Enter the decedent's total tax. See Lines 3 and 7 in the 

Worksheet B instructions. .............................. 3

4 Enter the total, if any, of the decedent's taxes not eligible for 

forgiveness. See Line 4 in the Worksheet B 

instructions. .......................................... 4

5 Subtract line 4 from line 3. .............................. 5

6 Enter the surviving spouse's taxable income. Figure taxable 

income as if a separate return had been filed. See Lines 2 

and 6 in the Worksheet B instructions. ................... 6

7 Enter the surviving spouse's total tax. See Lines 3 and 7 in 

the Worksheet B instructions. ........................... 7

8 Enter the total, if any, of the surviving spouse's taxes listed 

under Line 4 in the Worksheet B instructions. ............. 8

9 Subtract line 8 from line 7. .............................. 9

10 Add lines 5 and 9. ..................................... 10

11 Enter the total tax from the joint return. See Table 1, earlier, 

for the line number. .................................... 11

12 Add lines 4 and 8. ..................................... 12

13 Subtract line 12 from line 11. ........................... 13

14 Divide line 5 by line 10. Enter the result as a decimal. ...... 14

15 Tax adjustment to be reported with tax return. Multiply 

line 13 by line 14 and enter the result. .................... 15

16 Tax forgiveness benefit provided. Enter the amount from 

line 15 if filing your claim within 3 years from the due date of 

the return (including extensions). Otherwise, enter only the 

part of the tax from line 15 that is currently owed (not 

including interest and penalties) plus any payments made 

within the open refund period. .......................... 16

Note. If the total of columns (A), (B), (C), and (D) of line 16 (including any amounts shown on line 6 of Worksheet A) is less 

than $10,000, also complete Worksheet C. 

Attach the computation of the tax to be forgiven or a copy of this worksheet to the decedent's final income tax return or 

amended tax return (Form 1040X) for each year listed on line 1.

If filing Form 1040X for an eligible year, enter the amount from line 15 above on Form 1040X in column B of the “Total 

tax” line as a decrease in tax. The IRS will determine the amount to be refunded.

Worksheet B. 

Publication 3920 (September 2014) Page 17
Amount Treated as Tax Payment for 

Decedent's Last Tax Year

Worksheet C. 

Keep for Your Records

Caution: The decedent is entitled to minimum relief of $10,000. Complete this worksheet only if the total tax forgiveness 

benefit provided for all eligible years is less than $10,000.

1 Minimum relief amount. 

Note: Before completing lines 2–9, see Instructions for lines 2–9 of Worksheet C. .............. 1 $10,000

2 Enter the taxable income from Form 1041, line 22. .............................. 2

3 Enter the distribution deduction from Form 1041, line 18. ........................ 3

4 Add lines 2 and 3. ........................................................... 4

5 Enter exempt income received after death minus expenses allocable to exempt 

income. (See Income received after date of death, earlier.) ...................... 5

6 Add lines 4 and 5. ............................................................ 6

7 Figure the tax on line 6 using Form 1041, Schedule G. .......................... 7

8 Figure the tax on line 4 using Form 1041, Schedule G. .......................... 8

9 Tax on exempt income. Subtract line 8 from line 7. ............................ 9

10 Enter the total of columns (A)–(D) from line 6 of Worksheet A or line 16 of 

Worksheet B. If the decedent was not required to file tax returns for the eligible tax 

years, enter -0-. .............................................................. 10

11 Add lines 9 and 10. ........................................................................ 11

12 Additional payment allowed. If line 11 is $10,000 or more, enter -0- and stop here. No additional 

amount is allowed as a tax payment. Otherwise, subtract line 11 from line 1 and enter the 

result. .................................................................................... 12

Note. The amount on line 12 is allowed as a tax payment for the decedent's last tax year. 

Attach the computation of the additional payment allowed or a copy of this worksheet to the original or amended 

income tax return for the decedent's last tax year. If filing Form 1040, include the amount from line 12 above on the 

“Credits from Form” line in the “Payments” section of Form 1040, page 2. Write “Sec. 692(d)(2) Payment” and the 

amount to the right of the entry space. Also indicate whether a Form 1041 is being filed for the decedent's estate.

If filing Form 1040X, include the amount from line 12 above on Form 1040X on the “Refundable credits from” line, 

columns (B) and (C). Check the box next to “other (specify)” and write “Sec. 692(d)(2) Payment” on the blank line.

Page 18 Publication 3920 (September 2014)
How To Get Tax Help

Special IRS assistance. The IRS is providing special 

help for those affected by the terrorist attacks, as well as 

survivors and personal representatives of the victims. We 

have set up a special toll-free number for people who may 

have trouble filing or paying their taxes because they were 

affected by the terrorist attacks, or who have other tax issues related to the attacks.

Call 1­866­562­5227

Monday through Friday

In English–7 a.m. to 7 p.m. local time

In Spanish–7 a.m. to 7 p.m. local time

The IRS web site at www.irs.gov has notices and other 

tax relief information. Check it periodically for any new 

guidance or to see if Congress has enacted new legislation.

For current information on federally declared disaster 

areas, check the Federal Emergency Management 

Agency Web site at www.fema.gov.

Whether it's help with a tax issue, preparing your tax return or a need for a free publication or form, get the help 

you need the way you want it: online, use a smart phone, 

call or walk in to an IRS office or volunteer site near you.

Free help with your tax return. You can get free help 

preparing your return nationwide from IRS-certified volunteers. The Volunteer Income Tax Assistance (VITA) program helps low-to-moderate income, elderly, people with 

disabilities, and limited English proficient taxpayers. The 

Tax Counseling for the Elderly (TCE) program helps taxpayers age 60 and older with their tax returns. Most VITA 

and TCE sites offer free electronic filing and all volunteers 

will let you know about credits and deductions you may be 

entitled to claim. In addition, some VITA and TCE sites 

provide taxpayers the opportunity to prepare their own return with help from an IRS-certified volunteer. To find the 

nearest VITA or TCE site, you can use the VITA Locator 

Tool on IRS.gov, download the IRS2Go app, or call 

1-800-906-9887.

As part of the TCE program, AARP offers the Tax-Aide 

counseling program. To find the nearest AARP Tax-Aide 

site, visit AARP's website at www.aarp.org/money/taxaide 

or call 1-888-227-7669. For more information on these 

programs, go to IRS.gov and enter “VITA” in the search 

box.

Internet. IRS.gov and IRS2Go are ready when you 

are —24 hours a day, 7 days a week.

Download the free IRS2Go app from the iTunes app 

store or from Google Play. Use it to check your refund 

status, order transcripts of your tax returns or tax account, watch the IRS YouTube channel, get IRS news 

as soon as it's released to the public, subscribe to filing season updates or daily tax tips, and follow the 

IRS Twitter news feed, @IRSnews, to get the latest 

federal tax news, including information about tax law 

changes and important IRS programs.

Check the status of your 2014 refund with the Where's 

My Refund? application on IRS.gov or download the 

IRS2Go app and select the Refund Status option. The 

IRS issues more than 9 out of 10 refunds in less than 

21 days. Using these applications, you can start 

checking on the status of your return within 24 hours 

after we receive your e-filed return or 4 weeks after 

you mail a paper return. You will also be given a personalized refund date as soon as the IRS processes 

your tax return and approves your refund. The IRS updates Where's My Refund? every 24 hours, usually 

overnight, so you only need to check once a day.

Use the Interactive Tax Assistant (ITA) to research 

your tax questions. No need to wait on the phone or 

stand in line. The ITA is available 24 hours a day, 7 

days a week, and provides you with a variety of tax information related to general filing topics, deductions, 

credits, and income. When you reach the response 

screen, you can print the entire interview and the final 

response for your records. New subject areas are 

added on a regular basis.

Answers not provided through ITA may be found in 

Tax Trails, one of the Tax Topics on IRS.gov which 

contain general individual and business tax information or by searching the IRS Tax Map, which includes 

an international subject index. You can use the IRS 

Tax Map, to search publications and instructions by 

topic or keyword. The IRS Tax Map integrates forms 

and publications into one research tool and provides 

single-point access to tax law information by subject. 

When the user searches the IRS Tax Map, they will be 

provided with links to related content in existing IRS 

publications, forms and instructions, questions and 

answers, and Tax Topics.

You can immediately view and print for free all 5 types 

of individual federal tax transcripts (tax returns, tax account, record of account, wage and income statement, and certification of non-filing) using Get Transcript. You can also ask the IRS to mail a return or an 

account transcript to you. Only the mail option is available by choosing the Tax Records option on the 

IRS2Go app by selecting Mail Transcript on IRS.gov 

or by calling 1-800-908-9946. Tax return and tax account transcripts are generally available for the current 

year and the past three years.

Determine if you are eligible for the EITC and estimate 

the amount of the credit with the Earned Income Tax 

Credit (EITC) Assistant.

Visit Understanding Your IRS Notice or Letter to get 

answers to questions about a notice or letter you received from the IRS.

If you received the First Time Homebuyer Credit, you 

can use the First Time Homebuyer Credit Account 

Look­up tool for information on your repayments and 

account balance.

Publication 3920 (September 2014) Page 19
Check the status of your amended return using 

Where's My Amended Return? Go to IRS.gov and enter Where's My Amended Return? in the search box. 

You can generally expect your amended return to be 

processed up to 12 weeks from the date we receive it. 

It can take up to 3 weeks from the date you mailed it to 

show up in our system.

Make a payment using one of several safe and convenient electronic payment options available on 

IRS.gov. Select the Payment tab on the front page of 

IRS.gov for more information.

Determine if you are eligible and apply for an online 

payment agreement, if you owe more tax than you can 

pay today.

Figure your income tax withholding with the IRS 

Withholding Calculator on IRS.gov. Use it if you've 

had too much or too little withheld, your personal situation has changed, you're starting a new job or you 

just want to see if you're having the right amount withheld.

Determine if you might be subject to the Alternative 

Minimum Tax by using the Alternative Minimum Tax 

Assistant on IRS.gov.

Request an Electronic Filing PIN by going to 

IRS.gov and entering Electronic Filing PIN in the 

search box.

Download forms, instructions and publications, including accessible versions for people with disabilities.

Locate the nearest Taxpayer Assistance Center 

(TAC) using the Office Locator tool on IRS.gov, or 

choose the Contact Us option on the IRS2Go app and 

search Local Offices. An employee can answer questions about your tax account or help you set up a payment plan. Before you visit, check the Office Locator 

on IRS.gov, or Local Offices under Contact Us on 

IRS2Go to confirm the address, phone number, days 

and hours of operation, and the services provided. If 

you have a special need, such as a disability, you can 

request an appointment. Call the local number listed 

in the Office Locator, or look in the phone book under 

United States Government, Internal Revenue Service.

Apply for an Employer Identification Number (EIN). 

Go to IRS.gov and enter Apply for an EIN in the 

search box.

Read the Internal Revenue Code, regulations, or other 

official guidance.

Read Internal Revenue Bulletins.

Sign up to receive local and national tax news and 

more by email. Just click on “subscriptions” above the 

search box on IRS.gov and choose from a variety of 

options.

Phone. You can call the IRS, or you can carry it in your 

pocket with the IRS2Go app on your smart phone or tablet. Download the free IRS2Go app from the iTunes app 

store or from Google Play.

Call to locate the nearest volunteer help site, 

1-800-906-9887 or you can use the VITA Locator Tool 

on IRS.gov, or download the IRS2Go app. 

Low-to-moderate income, elderly, people with disabilities, and limited English proficient taxpayers can get 

free help with their tax return from the nationwide Volunteer Income Tax Assistance (VITA) program. The 

Tax Counseling for the Elderly (TCE) program helps 

taxpayers age 60 and older with their tax returns. Most 

VITA and TCE sites offer free electronic filing. Some 

VITA and TCE sites provide IRS-certified volunteers 

who can help prepare your tax return. Through the 

TCE program, AARP offers the Tax-Aide counseling 

program; call 1-888-227-7669 to find the nearest 

Tax-Aide location.

Call the automated Where's My Refund? information 

hotline to check the status of your 2014 refund 24 

hours a day, 7 days a week at 1-800-829-1954. If you 

e-file, you can start checking on the status of your return within 24 hours after the IRS receives your tax return or 4 weeks after you've mailed a paper return. 

The IRS issues more than 9 out of 10 refunds in less 

than 21 days. Where's My Refund? will give you a personalized refund date as soon as the IRS processes 

your tax return and approves your refund. Before you 

call this automated hotline, have your 2014 tax return 

handy so you can enter your social security number, 

your filing status, and the exact whole dollar amount of 

your refund. The IRS updates Where's My Refund? 

every 24 hours, usually overnight, so you only need to 

check once a day. Note, the above information is for 

our automated hotline. Our live phone and walk-in assistors can research the status of your refund only if 

it's been 21 days or more since you filed electronically 

or more than 6 weeks since you mailed your paper return.

Call the Amended Return Hotline, 1-866-464-2050, to 

check the status of your amended return. You can 

generally expect your amended return to be processed up to 12 weeks from the date we receive it. It 

can take up to 3 weeks from the date you mailed it to 

show up in our system.

Call 1-800-TAX-FORM (1-800-829-3676) to order current-year forms, instructions, publications, and 

prior-year forms and instructions (limited to 5 years). 

You should receive your order within 10 business 

days.

Call TeleTax, 1-800-829-4477, to listen to pre-recorded messages covering general and business tax information. If, between January and April 15, you still 

have questions about the Form 1040, 1040A, or 

1040EZ (like filing requirements, dependents, credits, 

Schedule D, pensions and IRAs or self-employment 

taxes), call 1-800-829-1040.

Call using TTY/TDD equipment, 1-800-829-4059 to 

ask tax questions or order forms and publications. The 

Page 20 Publication 3920 (September 2014)
TTY/TDD telephone number is for people who are 

deaf, hard of hearing, or have a speech disability. 

These individuals can also contact the IRS through relay services such as the Federal Relay Service.

Walk­in. You can find a selection of forms, publications 

and services — in-person.

Products. You can walk in to some post offices, libraries, and IRS offices to pick up certain forms, instructions, and publications. Some IRS offices, libraries, 

and city and county government offices have a collection of products available to photocopy from reproducible proofs.

Services. You can walk in to your local TAC for 

face-to-face tax help. An employee can answer questions about your tax account or help you set up a payment plan. Before visiting, use the Office Locator tool 

on IRS.gov, or choose the Contact Us option on the 

IRS2Go app and search Local Offices for days and 

hours of operation, and services provided.

Mail. You can send your order for forms, instructions, and 

publications to the address below. You should receive a 

response within 10 business days after your request is received.

Internal Revenue Service

1201 N. Mitsubishi Motorway

Bloomington, IL 61705-6613

The Taxpayer Advocate Service Is Here to Help You. The 

Taxpayer Advocate Service (TAS) is your voice at the 

IRS. Our job is to ensure that every taxpayer is treated 

fairly and that you know and understand your rights.

What can TAS do for you? We can offer you free help with 

IRS problems that you can't resolve on your own. We 

know this process can be confusing, but the worst thing 

you can do is nothing at all! TAS can help if you can't resolve your tax problem and:

Your problem is causing financial difficulties for you, 

your family, or your business.

You face (or your business is facing) an immediate 

threat of adverse action.

You've tried repeatedly to contact the IRS but no one 

has responded, or the IRS hasn't responded by the 

date promised.

If you qualify for our help, you'll be assigned to one advocate who'll be with you at every turn and will do everything 

possible to resolve your problem. Here's why we can help:

TAS is an independent organization within the IRS.

Our advocates know how to work with the IRS.

Our services are free and tailored to meet your needs.

We have offices in every state, the District of Columbia, and Puerto Rico.

How can you reach us? If you think TAS can help you, call 

your local advocate, whose number is in your local directory and at Taxpayer Advocate, or call us toll-free at 

1-877-777-4778.

How else does TAS help taxpayers?

TAS also works to resolve large-scale, systemic problems 

that affect many taxpayers. If you know of one of these 

broad issues, please report it to us through our Systemic 

Advocacy Management System.

Low Income Taxpayer Clinics

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. Visit 

Taxpayer Advocate or see IRS Publication 4134, Low Income Taxpayer Clinic List.

Publication 3920 (September 2014) Page 21
To help us develop a more useful index, please let us know if you have ideas for index entries.

Index See “Comments and Suggestions” in the “Introduction” for the ways you can reach us.

$10,000 minimum relief:

Tax forgiveness 8

A

Amended returns 11

Disability payments 3

Tax forgiveness 11

Anthrax attacks:

 (See also Tax forgiveness)

Years eligible for tax forgiveness 4

Assistance 19

 (See also Tax help)

Hours 2

Phone number 2

Topics not covered in this 

publication 2

B

Bureau of Justice Assistance 4

C

Comments and suggestions 2

D

Death benefits 4

Public safety officers:

Bureau of Justice Assistance 4

Government plan annuity 4

Survivors of 4

Decedents (See Tax forgiveness)

Disability payments 2

Examples 2, 3

Nontaxable payments reported as 

taxable 3

Which form to use 3

Payments not covered 2

SSDI 2, 3

Taxes incorrectly withheld 3

Which form to use:

Form 1040 3

Form 1040NR 3

Nonresident alien 3

E

Estate tax reduction 13

Form 706:

When to file 13

Where to file 13

Who must file 13

September 11th Victim 

Compensation Fund of 2001 13

Examples:

Disability payments 2, 3

Tax forgiveness:

Minimum amount of relief 9

Refund of taxes paid 11

September 11 attacks 5

F

Filing deadline:

Tax forgiveness:

Credit for taxes paid 4

Refund of taxes paid 4

Forgiveness, Tax (See Tax 

forgiveness)

Form 1040:

Disability payments 3

Tax forgiveness 11

Form 1040NR:

Disability payments 3

Tax forgiveness 11

Form 1040X:

Disability payments 3

Example 3

Tax forgiveness 4, 11

Form 1041:

Income received after death 9

Tax forgiveness 4

Form 706 13

Free tax services 19

G

Government plan annuity 4

H

Head of household:

 (See also Tax forgiveness)

Figuring tax forgiveness 5, 6, 16

Help (See Tax help)

I

Income received after death:

Tax forgiveness 9

Instructions:

Worksheet B 8

Worksheet C 10

Worksheet D 11

J

Joint returns:

 (See also Tax forgiveness)

Figuring tax forgiveness 5, 7, 13, 

14, 17

M

Married filing separately:

 (See also Tax forgiveness)

Figuring tax forgiveness 5, 6, 16

O

Oklahoma City attack:

 (See also Tax forgiveness)

Years eligible for tax forgiveness 4

Ordering:

Forms 2

Publications 2

Ordering a filed tax return 12

P

Private delivery services 12

Publications (See Tax help)

Public safety officers:

Survivors of 4

Q

Qualified disaster relief 

payments 3

Qualifying widow(er):

 (See also Tax forgiveness)

Figuring tax forgiveness 5, 6, 16

R

Refund of taxes paid 4

S

September 11 attacks:

 (See also Tax forgiveness)

Years eligible for tax forgiveness 4

September 11th Victim 

Compensation Fund of 2001:

Payments to survivors 2

Reduction of estate tax 13

Single filing status:

 (See also Tax forgiveness)

Figuring tax forgiveness 5, 6, 16

Structured settlement factoring 

transactions 13

Survivors, Payments to 2

Survivors, Payments to:

Death benefits 4

Disability payments (See Disability 

payments)

Public safety officers 4

Qualified disaster relief payments 3

Page 22 Publication 3920 (September 2014)
September 11th Victim 

Compensation Fund of 2001 2

Survivors:

Of the attacks (See Survivors, 

Payments to)

Of victims of the 

attacks (See Survivors, 

Payments to)

T

Table 1: Total tax line 8

Tax forgiveness 4

$10,000 minimum relief 8, 10, 11, 

13, 15, 18

Worksheet A 8

Worksheet B 8

Worksheet C 8, 10, 13, 15, 18

Worksheet D 11

Credit for taxes paid 4

Deadline for filing 4

Examples:

September 11 attacks 5

Figuring the amount 5, 8

Both spouses died 5

Community property states 5

Head of household 5, 6, 16

Income received after death 9

Joint returns 5, 7, 13, 14, 17

Married filing separately 5, 6, 16

Minimum amount of relief 8

Qualifying widow(er) 5, 6, 16

Single filing status 5, 6, 16

Tax not eligible for forgiveness 9

Worksheet A 5, 6, 8, 16

Worksheet B 5, 7, 8, 13, 14, 17

Filling out the tax return 12

How to claim 11, 12

Form 1310, When required 12

Necessary documents 12

Ordering a filed tax return 12

Private delivery services, 

Using 12

Proof of death, What qualifies 

as 12

Taxpayer identification number 

(TIN) requirement 12

Where to file 12

Nonresident alien:

Taxpayer identification number 

(TIN) requirement 12

Which form to use 11

Refund of taxes paid 4, 11

Examples 11

Tax not eligible for forgiveness 9

Which form to use:

Amended returns 11

Form 1040 11

Form 1040NR 11

Form 1040X 11

Form 1041 9

Nonresident alien 11

Years eligible 4

Anthrax attacks 4

Oklahoma City attack 4

September 11 attacks 4

Tax help 19

Tax return:

Ordering a filed return 12

W

Where to file, Special rules for:

Estate tax reduction 13

Tax forgiveness 12

Worksheet A 5

Blank 6, 16

Line 2, total tax 8

Worksheet B 5

Blank 7, 17

Illustrated 13, 14

Instructions 8

Line 11, total tax 8

Worksheet C:

Blank 10, 18

Illustrated 13, 15

Instructions 10

Worksheet D:

Blank 11

Instructions 11

Publication 3920 (September 2014) Page 23