Some people are surprised to learn they’re due a large federal income tax refund when they file their taxes. Others are surprised that they owe more taxes than they expected. When this happens, it’s a good idea to check your federal tax withholding or payments. Doing so now can help avoid a tax surprise when you file your 2013 tax return next year.

Here are some tips to help you bring the tax you pay during the year closer to what you’ll actually owe.

Wages and Income Tax Withholding

• New Job.   Your employer will ask you to complete a Form W-4, Employee’s Withholding Allowance Certificate. Complete it accurately to figure the amount of federal income tax to withhold from your paychecks.
• Life Event.  Change your Form W-4 when certain life events take place. A change in marital status, birth of a child, getting or losing a job, or purchasing a home, for example, can all change the amount of taxes you owe. You can typically submit a new Form W–4 anytime.
• IRS Withholding Calculator.  This handy online tool will help you figure the correct amount of tax to withhold based on your situation. If a change is necessary, the tool will help you complete a new Form W-4.

Self-Employment and Other Income

• Estimated tax.  This is how you pay tax on income that’s not subject to withholding. Examples include income from self-employment, interest, dividends, alimony, rent and gains from the sale of assets. You also may need to pay estimated tax if the amount of income tax withheld from your wages, pension or other income is not enough. If you expect to owe a thousand dollars or more in taxes and meet other conditions, you may need to make estimated tax payments.
• Form 1040-ES.  Use the worksheet in Form 1040-ES, Estimated Tax for Individuals, to find out if you need to pay estimated taxes on a quarterly basis.
• Change in Estimated Tax.  After you make an estimated tax payment, some life events or financial changes may affect your future payments. Changes in your income, adjustments, deductions, credits or exemptions may make it necessary for you to refigure your estimated tax.
• Additional Medicare Tax.  A new Additional Medicare Tax went into effect on Jan. 1, 2013. The 0.9 percent Additional Medicare Tax applies to an individual’s wages, Railroad Retirement Tax Act compensation and self-employment income that exceeds a threshold amount based on the individual’s filing status. For additional information on the Additional Medicare Tax, see ourquestions and answers.
• Net Investment Income Tax.  A new Net Investment Income Tax went into effect on Jan. 1, 2013. The 3.8 percent Net Investment Income Tax applies to individuals, estates and trusts that have certain investment income above certain threshold amounts. For additional information on the Net Investment Income Tax, see our questions and answers.

See Publication 505, Tax Withholding and Estimated Tax, for more on this topic. You can get it at IRS.gov or by calling 1-800-TAX-FORM (1-800-829-3676).

Additional IRS Resources:

• IRS Withholding Calculator tool
• Tax Withholding
• Form W-4, Employee’s Withholding Allowance Certificate
• Form 1040-ES, Estimated Tax for Individuals
• Publication 505, Tax Withholding and Estimated Tax

WASHINGTON — Internal Revenue Service Acting Commissioner Danny Werfel today announced former long-time IRS executive John M. Dalrymple has been named Deputy Commissioner for Services and Enforcement.

“This is a critical leadership position for the IRS touching on everything from taxpayer service to tax enforcement issues,” Werfel said. “During John’s three decades at the IRS, he gained a wealth of first-hand expertise and experience in areas he will be leading. His insight and knowledge of the IRS will be an asset to help keep our core tax operations running smoothly.”

Dalrymple will start his new role on Sept. 16. He previously served as IRS Deputy Commissioner for Operations Support from 2003 to 2006.

As Deputy Commissioner for Services and Enforcement, Dalrymple will provide direction to the four taxpayer-focused IRS operating divisions, including Wage and Investment; Large Business & International; Small Business/Self-Employed and Tax Exempt and Government Entities. He will also oversee the IRS Criminal Investigation Division, Office of Professional Responsibility, Online Services, the Return Preparer Office and IRS Whistleblower Office.

Dalrymple has 31 years experience working at the IRS, including 13 years in the Senior Executive Service. Following his retirement from the IRS in 2006, he became a Director at Deloitte Consulting.

During his IRS career, Dalrymple’s experience covered a variety of enforcement, taxpayer service and support positions. He served as Commissioner of Wage and Investment from 2000 to 2003. He was IRS Chief Operations Officer from 1996 to 2000, and he was a District Director in the IRS North Central District from 1995 to 1996.

He began his career with the IRS as a revenue officer in 1975 and has held management positions in several IRS district offices. Dalrymple is a graduate of the University of Northern Iowa.

The IRS Deputy Commissioner for Services and Enforcement is a career civil service position. The position, along with the Deputy Commissioner for Operations Support, reports directly to the IRS Commissioner.