How do I enter employer tax reimbursement to IRS on 1040, in order to subtract from tax owed and how to e-file AND mail employer's check to IRS?

[JohnB5677]

Can you clarify what that was.

• Was this a payment to the IRS?
• Was this a relocation expense?
• Was it already included in box 2 of the W-2?

[dac10012]

This is reimbursement of IRS and NY Income tax by the United Nations to my wife, to offset staff assessment deductions from her paycheck and avoid double taxation. The UN checks will be payable to the IRS and NY. 

[AmyC]

1. You will enter them as estimated tax payments.  See Where do I enter my estimated tax payments?
2. You can e-file the tax return. When the program asks how you want to pay, select Mail a check.
3. Mail the checks with the vouchers.
   1. Fed 1040-V - be sure to include wife's SSN and 2025 1040 on the memo line
   2. NY IT-201-V - same as above
   3. Mail forms with tracking to address listed. Do not require a signature.

Tips:

Your wife may be subject to self-employment tax and the UN usually reimburses the employer half.

Leave any penalty blank for the IRS to calculate. The UN may be able to resolve the issue.

[dac10012]

Under Estimated Tax Payments, should I use Additional Payments or Quarterly Payments for the checks from the UN? I think Additional Payments makes more sense.

The Self Employment tax appears to be for US citizens, not resident aliens like my wife.

I thought about e-filing with electronic debits for what we owe but how to account for the UN checks that will be processed after the return? So, there will be two checks for both the IRS and NY, one from the UN and the balance from us, so I think it would be wiser to mail the returns, along with the checks. And since I am mailing the vouchers and checks, I thought I might as well mail everything, Certified Mail with Return Receipt Requested. 

Let me know your thoughts and thanks for the advice.

[VolvoGirl]

You can use either.  The Additional Payments is if you have more than the top 4.  You can keep adding more.  They all go to the same place on your tax return.  

[dac10012]

Thanks!