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1040x H&r Block

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1040x H&r Block

1040x h&r block 13. 1040x h&r block   Payment of Taxes Table of Contents How To Make Deposits When To Make Deposits Amount of DepositsSafe Harbor Rule Generally, semimonthly deposits of excise taxes are required. 1040x h&r block A semimonthly period is the first 15 days of a month (the first semimonthly period) or the 16th through the last day of a month (the second semimonthly period). 1040x h&r block However, no deposit is required for the situations listed below; the taxes are payable with Form 720. 1040x h&r block The net liability for taxes listed in Part I (Form 720) does not exceed $2,500 for the quarter. 1040x h&r block The gas guzzler tax is being paid on a one-time filing. 1040x h&r block The liability is for taxes listed in Part II (Form 720), except for the floor stocks tax which generally requires a single deposit. 1040x h&r block How To Make Deposits Electronic deposit requirement. 1040x h&r block   You must use electronic funds transfer to make excise tax deposits. 1040x h&r block Generally, electronic funds transfers are made using the Electronic Federal Tax Payment System (EFTPS). 1040x h&r block If you do not want to use EFTPS, you can arrange for your tax professional, financial institution, payroll service, or other trusted third party to make deposits on your behalf. 1040x h&r block Also, you may arrange for your financial institution to initiate a same-day wire payment on your behalf. 1040x h&r block   EFTPS is a free service provided by the Department of Treasury. 1040x h&r block Services provided by your tax professional, financial institution, payroll service, or other third party may have a fee. 1040x h&r block To get more information about EFTPS or to enroll in EFTPS, visit www. 1040x h&r block eftps. 1040x h&r block gov or call 1-800-555-4477. 1040x h&r block Additional information about EFTPS is also available in Publication 966, Electronic Federal Tax Payment System: A Guide to Getting Started. 1040x h&r block    Depositing on time. 1040x h&r block For EFTPS deposits to be on time, you must initiate the transaction at least 1 day before the date the deposit is due (before 8:00 p. 1040x h&r block m. 1040x h&r block Eastern time). 1040x h&r block You will automatically be enrolled in EFTPS when you apply for an EIN. 1040x h&r block You will receive a separate mailing containing instructions for activating your EFTPS enrollment after you receive your EIN. 1040x h&r block When To Make Deposits There are two methods for determining deposits: the regular method and the alternative method. 1040x h&r block The regular method applies to all taxes in Part I of Form 720 except for communications and air transportation taxes if deposits are based on amounts billed or tickets sold, rather than on amounts actually collected. 1040x h&r block See Alternative method below. 1040x h&r block If you are depositing more than one tax under a method, combine all the taxes under the method and make one deposit for the semimonthly period. 1040x h&r block Regular method. 1040x h&r block   The deposit of tax for a semimonthly period is due by the 14th day following that period. 1040x h&r block Generally, this is the 29th day of a month for the first semimonthly period and the 14th day of the following month for the second semimonthly period. 1040x h&r block If the 14th or the 29th day falls on a Saturday, Sunday, or legal holiday, you must make the deposit by the immediately preceding day that is not a Saturday, Sunday, or legal holiday. 1040x h&r block Alternative method (IRS Nos. 1040x h&r block 22, 26, 27, and 28). 1040x h&r block   Deposits of communications and air transportation taxes may be based on taxes included in amounts billed or tickets sold during a semimonthly period instead of on taxes actually collected during the period. 1040x h&r block Under the alternative method, the tax included in amounts billed or tickets sold during a semimonthly period is considered collected during the first 7 days of the second following semimonthly period. 1040x h&r block The deposit of tax is due by the 3rd banking day after the 7th day of that period. 1040x h&r block   For an example of the alternative method, see the Instructions for Form 720. 1040x h&r block To use the alternative method, you must keep a separate account of the tax included in amounts billed or tickets sold during the month and report on Form 720 the tax included in amounts billed or tickets sold and not the amount of tax that is actually collected. 1040x h&r block For example, amounts billed in December, January, and February are considered collected during January, February, and March and are reported on Form 720 as the tax for the 1st quarter of the calendar year. 1040x h&r block The separate account for each month must reflect: All items of tax included in amounts billed or tickets sold during the month, and Other items of adjustment relating to tax for prior months (within the statute of limitations on credits or refunds). 1040x h&r block The separate account for any month cannot include an adjustment resulting from a refusal to pay or inability to collect unless the refusal has been reported to the IRS. 1040x h&r block See Uncollected Tax Report in chapter 4. 1040x h&r block The net amount of tax that is considered collected during the semimonthly period must be either: The net amount of tax reflected in the separate account for the corresponding semimonthly period of the preceding month, or One-half of the net amount of tax reflected in the separate account for the preceding month. 1040x h&r block Special rule for deposits of taxes in September. 1040x h&r block   See the Instructions for Form 720 for a special rule on deposits made in September. 1040x h&r block Amount of Deposits Deposits for a semimonthly period generally must be at least 95% of the net tax liability for that period unless the safe harbor rule (discussed later) applies. 1040x h&r block Generally, you do not have to make a deposit for a period in which you incurred no tax liability. 1040x h&r block Net tax liability. 1040x h&r block   Your net tax liability is your tax liability for the period minus any claims on Schedule C (Form 720) for the period. 1040x h&r block You may figure your net tax liability for a semimonthly period by dividing your net liability incurred during the calendar month by two. 1040x h&r block If you use this method, you must use it for all semimonthly periods in the calendar quarter. 1040x h&r block Do not reduce your liability by any amounts from Form 720X. 1040x h&r block Safe Harbor Rule The safe harbor rule applies separately to deposits under the regular method and the alternative method. 1040x h&r block Persons who filed Form 720 for the look-back quarter (the 2nd calendar quarter preceding the current quarter) are considered to meet the semimonthly deposit requirement if the deposit for each semimonthly period in the current quarter is at least 1/6 (16. 1040x h&r block 67%) of the net tax liability reported for the look-back quarter. 1040x h&r block For the semimonthly period for which the additional deposit is required, the additional deposit must be at least 11/90 12. 1040x h&r block 23%), 10/90 (11. 1040x h&r block 12%) for non-EFTPS, of the net tax liability reported for the look-back quarter. 1040x h&r block Also, the total deposit for that semimonthly period must be at least 1/6 (16. 1040x h&r block 67%) of the net tax liability reported for the look-back quarter. 1040x h&r block Exceptions. 1040x h&r block   The safe harbor rule does not apply to: The 1st and 2nd quarters beginning on or after the effective date of an increase in the rate of tax unless the deposit of taxes for each semimonthly period in the calendar quarter is at least 1/6 (16. 1040x h&r block 67%) of the tax liability you would have had for the look-back quarter if the increased rate of tax had been in effect for that look-back quarter, Any quarter if liability includes any tax not in effect throughout the look-back quarter, or For deposits under the alternative method, any quarter if liability includes any tax not in effect throughout the look-back quarter and the month preceding the look-back quarter. 1040x h&r block Requirements to be met. 1040x h&r block   For the safe harbor rule to apply, you must: Make each deposit timely at an authorized financial institution, and Pay any underpayment for the current quarter by the due date of the return. 1040x h&r block    The IRS may withdraw the right to make deposits of tax using the safe harbor rule from any person not complying with these rules. 1040x h&r block Tax rate increases. 1040x h&r block   You must modify the safe harbor rule if there has been an increase in the rate of tax. 1040x h&r block You must figure your tax liability in the look-back quarter as if the increased rate had been in effect. 1040x h&r block To qualify for the safe harbor rule, your deposits cannot be less than 1/6 of the refigured tax liability. 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The 1040x H&r Block

1040x h&r block 15. 1040x h&r block   Estimated Tax Table of Contents What's New Introduction Topics - This chapter discusses: Useful Items - You may want to see: Special Estimated Tax Rules for Qualified FarmersQualified Farmer Special Rules for Qualified Farmers Estimated Tax Penalty for 2013 What's New Net Investment Income Tax. 1040x h&r block . 1040x h&r block  For tax years beginning in 2013, you may be subject to Net Investment Income Tax (NIIT). 1040x h&r block NIIT is a 3. 1040x h&r block 8% tax on the lesser of net investment income or the excess of your modified adjusted gross income (MAGI) over the threshold amount. 1040x h&r block NIIT may need to be included when calculating your estimated tax. 1040x h&r block For more information, see Publication 505,Tax Withholding and Estimated Tax. 1040x h&r block Additional Medicare Tax. 1040x h&r block  For tax years beginning in 2013, a 0. 1040x h&r block 9% Additional Medicare Tax applies to Medicare wages, Railroad Retirement Tax Act (RRTA) compensation, and self-employment income over a threshold amount based on your filing status. 1040x h&r block You may need to include this amount when figuring your estimated tax. 1040x h&r block For more information, see Publication 505. 1040x h&r block Introduction Estimated tax is the method used to pay tax on income that is not subject to withholding. 1040x h&r block See Publication 505 for the general rules and requirements for paying estimated tax. 1040x h&r block If you are a qualified farmer, defined below, you are subject to the special rules covered in this chapter for paying estimated tax. 1040x h&r block Topics - This chapter discusses: Special estimated tax rules for qualified farmers Estimated tax penalty Useful Items - You may want to see: Publication 505 Tax Withholding and Estimated Tax Form (and Instructions) 1040 U. 1040x h&r block S. 1040x h&r block Individual Income Tax Return 1040-ES Estimated Tax for Individuals 2210-F Underpayment of Estimated Tax by Farmers and Fishermen See chapter 16 for information about getting publications and forms. 1040x h&r block Special Estimated Tax Rules for Qualified Farmers Special rules apply to the payment of estimated tax by individuals who are qualified farmers. 1040x h&r block If you are not a qualified farmer as defined next, see Publication 505 for the estimated tax rules that apply. 1040x h&r block Qualified Farmer An individual is a qualified farmer for 2013 if at least two-thirds of his or her gross income from all sources for 2012 or 2013 was from farming. 1040x h&r block See Gross Income , next, for information on how to figure your gross income from all sources and see Gross Income From Farming , later, for information on how to figure your gross income from farming. 1040x h&r block See also Percentage From Farming , later, for information on how to determine the percentage of your gross income from farming. 1040x h&r block Gross Income Gross income is all income you receive in the form of money, goods, property, and services that is not exempt from income tax. 1040x h&r block On a joint return, you must add your spouse's gross income to your gross income. 1040x h&r block To decide whether two-thirds of your gross income was from farming, use as your gross income the total of the following income (not loss) amounts from your tax return. 1040x h&r block Wages, salaries, tips, etc. 1040x h&r block Taxable interest. 1040x h&r block Ordinary dividends. 1040x h&r block Taxable refunds, credits, or offsets of state and local income taxes. 1040x h&r block Alimony. 1040x h&r block Gross business income from Schedule C (Form 1040). 1040x h&r block Gross business receipts from Schedule C-EZ (Form 1040). 1040x h&r block Capital gains from Schedule D (Form 1040). 1040x h&r block Losses are not netted against gains. 1040x h&r block Gains on sales of business property. 1040x h&r block Taxable IRA distributions, pensions, annuities, and social security benefits. 1040x h&r block Gross rental income from Schedule E (Form 1040). 1040x h&r block Gross royalty income from Schedule E (Form 1040). 1040x h&r block Taxable net income from an estate or trust reported on Schedule E (Form 1040). 1040x h&r block Income from a Real Estate Mortgage Investment Conduit reported on Schedule E (Form 1040). 1040x h&r block Gross farm rental income from Form 4835. 1040x h&r block Gross farm income from Schedule F (Form 1040). 1040x h&r block Your distributive share of gross income from a partnership, or limited liability company treated as a partnership, from Schedule K-1 (Form 1065). 1040x h&r block Your pro rata share of gross income from an S corporation, from Schedule K-1 (Form 1120S). 1040x h&r block Unemployment compensation. 1040x h&r block Other income not included with any of the items listed above. 1040x h&r block Gross Income From Farming Gross income from farming is income from cultivating the soil or raising agricultural commodities. 1040x h&r block It includes the following amounts. 1040x h&r block Income from operating a stock, dairy, poultry, bee, fruit, or truck farm. 1040x h&r block Income from a plantation, ranch, nursery, range, orchard, or oyster bed. 1040x h&r block Crop shares for the use of your land. 1040x h&r block Gains from sales of draft, breeding, dairy, or sporting livestock. 1040x h&r block Gross income from farming is the total of the following amounts from your tax return. 1040x h&r block Gross farm income from Schedule F (Form 1040). 1040x h&r block Gross farm rental income from Form 4835. 1040x h&r block Gross farm income from Schedule E (Form 1040), Parts II and III. 1040x h&r block Gains from the sale of livestock used for draft, breeding, sport, or dairy purposes reported on Form 4797. 1040x h&r block For more information about income from farming, see chapter 3. 1040x h&r block Farm income does not include any of the following: Wages you receive as a farm employee. 1040x h&r block Income you receive from contract grain harvesting and hauling with workers and machines you furnish. 1040x h&r block Gains you receive from the sale of farm land and depreciable farm equipment. 1040x h&r block Percentage From Farming Figure your gross income from all sources, discussed earlier. 1040x h&r block Then figure your gross income from farming, discussed earlier. 1040x h&r block Divide your farm gross income by your total gross income to determine the percentage of gross income from farming. 1040x h&r block Example 1. 1040x h&r block Jane Smith had the following total gross income and farm gross income amounts in 2013. 1040x h&r block Gross Income   Total Farm Taxable interest $3,000   Dividends 500   Rental income (Sch E) 41,500   Farm income (Sch F) 75,000 $75,000 Gain (Form 4797) 5,000 5,000 Total $125,000 $80,000 Schedule D showed gain from the sale of dairy cows carried over from Form 4797 ($5,000) in addition to a loss from the sale of corporate stock ($2,000). 1040x h&r block However, that loss is not netted against the gain to figure Ms. 1040x h&r block Smith's total gross income or her gross farm income. 1040x h&r block Her gross farm income is 64% of her total gross income ($80,000 ÷ $125,000 = 0. 1040x h&r block 64). 1040x h&r block Special Rules for Qualified Farmers The following special estimated tax rules apply if you are a qualified farmer for 2013. 1040x h&r block You do not have to pay estimated tax if you file your 2013 tax return and pay all the tax due by March 3, 2014. 1040x h&r block You do not have to pay estimated tax if your 2013 income tax withholding (including any amount applied to your 2013 estimated tax from your 2012 return) will be at least 662/3% (. 1040x h&r block 6667) of the total tax shown on your 2013 tax return or 100% of the total tax shown on your 2012 return. 1040x h&r block If you must pay estimated tax, you are required to make only one estimated tax payment (your required annual payment) by January 15, 2014, using special rules to figure the amount of the payment. 1040x h&r block See Required Annual Payment , next, for details. 1040x h&r block Figure 15-1 presents an overview of the special estimated tax rules that apply to qualified farmers. 1040x h&r block Example 2. 1040x h&r block Assume the same fact as in Example 1. 1040x h&r block Ms. 1040x h&r block Smith's gross farm income is only 64% of her total income. 1040x h&r block Therefore, based on her 2013 income, she does not qualify to use the special estimated tax rules for qualified farmers. 1040x h&r block However, she does qualify if at least two-thirds of her 2012 gross income was from farming. 1040x h&r block Example 3. 1040x h&r block Assume the same facts as in Example 1 except that Ms. 1040x h&r block Smith's farm income from Schedule F was $90,000 instead of $75,000. 1040x h&r block This made her total gross income $140,000 ($3,000 + $500 + $41,500 + $90,000 + $5,000) and her farm gross income $95,000 ($90,000 + $5,000). 1040x h&r block She qualifies to use the special estimated tax rules for qualified farmers, since 67. 1040x h&r block 9% (at least two-thirds) of her gross income is from farming ($95,000 ÷ $140,000 = . 1040x h&r block 679). 1040x h&r block Required Annual Payment If you are a qualified farmer and must pay estimated tax for 2013, use the worksheet on Form 1040-ES to figure the amount of your required annual payment. 1040x h&r block Apply the following special rules for qualified farmers to the worksheet. 1040x h&r block On line 14a, multiply line 13c by 662/3% (. 1040x h&r block 6667). 1040x h&r block On line 14b, enter 100% of the tax shown on your 2012 tax return regardless of the amount of your adjusted gross income. 1040x h&r block For this purpose, the “tax shown on your 2012 tax return” is the amount on line 61 of your 2012 return modified by certain adjustments. 1040x h&r block For more information, see chapter 4 of Publication 505. 1040x h&r block Estimated Tax Penalty for 2013 If you do not pay all your required estimated tax for 2013 by January 15, 2014, or file your 2013 return and pay any tax due by March 3, 2014, you may owe a penalty. 1040x h&r block Use Form 2210-F, Underpayment of Estimated Tax by Farmers and Fishermen, to determine if you owe a penalty. 1040x h&r block See the instructions for Form 2210-F. 1040x h&r block Figure 15-1. 1040x h&r block Estimated Tax for Farmers Please click here for the text description of the image. 1040x h&r block Figure 2–A If you receive a penalty notice, do not ignore it, even if you think it is in error. 1040x h&r block You may get a penalty notice even though you filed your return on time, attached Form 2210-F, and met the gross-income-from-farming requirement. 1040x h&r block If you receive a penalty notice for underpaying estimated tax and you think it is in error, write to the address on the notice and explain why you think the notice is in error. 1040x h&r block Include a computation similar to the one in Example 1 (earlier), showing that you met the gross income from farming requirement. 1040x h&r block Prev  Up  Next   Home   More Online Publications