File your Taxes for Free!
  • Get your maximum refund*
  • 100% accurate calculations guaranteed*

TurboTax Federal Free Edition - File Taxes Online

Don't let filing your taxes get you down! We'll help make it as easy as possible. With e-file and direct deposit, there's no faster way to get your refund!

Approved TurboTax Affiliate Site. TurboTax and TurboTax Online, among others, are registered trademarks and/or service marks of Intuit Inc. in the United States and other countries. Other parties' trademarks or service marks are the property of the respective owners.


© 2012 - 2018 All rights reserved.

This is an Approved TurboTax Affiliate site. TurboTax and TurboTax Online, among other are registered trademarks and/or service marks of Intuit, Inc. in the United States and other countries. Other parties' trademarks or service marks are the property of the respective owners.
When discussing "Free e-file", note that state e-file is an additional fee. E-file fees do not apply to New York state returns. Prices are subject to change without notice. E-file and get your refund faster
*If you pay an IRS or state penalty or interest because of a TurboTax calculations error, we'll pay you the penalty and interest.
*Maximum Refund Guarantee - or Your Money Back: If you get a larger refund or smaller tax due from another tax preparation method, we'll refund the applicable TurboTax federal and/or state purchase price paid. TurboTax Federal Free Edition customers are entitled to payment of $14.99 and a refund of your state purchase price paid. Claims must be submitted within sixty (60) days of your TurboTax filing date and no later than 6/15/14. E-file, Audit Defense, Professional Review, Refund Transfer and technical support fees are excluded. This guarantee cannot be combined with the TurboTax Satisfaction (Easy) Guarantee. *We're so confident your return will be done right, we guarantee it. Accurate calculations guaranteed. If you pay an IRS or state penalty or interest because of a TurboTax calculations error, we'll pay you the penalty and interest.
https://turbotax.intuit.com/corp/guarantees.jsp

990 Ez Form

TurbotaxHow To File 2012 Tax ReturnsDoes Active Duty Military Pay State Taxes2012 Irs 1040a InstructionsTax Planning Us 1040ezHow Do I Efile My State TaxesForm 1040 EzAmended State Tax Form1040 Ez Online FilingAmending 2011 Tax Return2011 Taxes Free OnlineE File 1040ez FreeFree Tax Filing Online2013 Income Tax Forms 1040ezWww Myfreetaxes Com PhillyHr Block 1040nrHow To File State Taxes OnlinePriortaxFill Out 1040x Form Online1040x AmendedFile Taxes IncomeCan I File Amended Tax Return OnlineFilling Out 1040x OnlineTax Software 2011Unemployed And Taxes2010 Taxes Online1040ez Free File OnlineDownload 1040x FormPast Year Tax FormsH & R Block Tax Software 2011International Student Tax Return1040ez H&r Block1040x Tax ReturnStudent Tax Form 1098 TFile Taxes Previous YearsFederal Tax 1040ez2013 1040ez FormIrs Ez FormHow To Amend 2012 Federal Tax ReturnIrs 1040ez 2012 Instructions

990 Ez Form

990 ez form Index A Activities not for profit, Hobby Expenses Adjustments to gross income Armed forces reservists' travel expenses, Armed Forces reservists traveling more than 100 miles from home. 990 ez form Performing artists, Performing Artists State or local government officials paid on fee basis, Officials Paid on a Fee Basis Unlawful discrimination claims, Unlawful discrimination claims. 990 ez form Administrative fees IRA trustees, Trustee's Administrative Fees for IRA Adoption expenses, Adoption Expenses Amortizable bond premium, Amortizable Premium on Taxable Bonds, More information. 990 ez form Appraisal fees, Appraisal Fees Armed forces Military uniforms, Military uniforms. 990 ez form Reservists, travel expenses, Armed Forces reservists traveling more than 100 miles from home. 990 ez form Assistance (see Tax help) B Bad debts, Business Bad Debt Bank accounts Check-writing fees, Check-Writing Fees on Personal Account Losses on deposits, Loss on Deposits Bonds Amortizable premium, Amortizable Premium on Taxable Bonds Breach of contract Damages, Damages for Breach of Employment Contract Bribes, List of Nondeductible Expenses Burial expenses, List of Nondeductible Expenses Business expenses (see Employee business expenses) Business gifts, Gift expenses. 990 ez form C Campaign contributions, Lobbying and political activities. 990 ez form , Political Contributions Campaign expenses, Campaign Expenses Capital expenditures, Capital Expenses Casualty losses, Casualty and Theft Losses, Casualty and Theft Losses of Income-Producing Property Cell phones, Depreciation on Computers Chambers of Commerce dues, Lobbying and political activities. 990 ez form Check-writing fees, Check-Writing Fees on Personal Account Claim of right repayments, Repayments Under Claim of Right Clerical help, deductibility of, Clerical Help and Office Rent Clothes Protective, Protective clothing. 990 ez form Work, Work Clothes and Uniforms Club dues, Club Dues Commissions, Commissions Commuting expenses, Commuting Expenses Computers Depreciation, Depreciation on Computers, Depreciation on Home Computer, Excess Deductions of an Estate Convenience fees, Credit or Debit Card Convenience Fees Criminal prosecutions Travel expenses for federal staff, Federal crime investigation and prosecution. 990 ez form D Damages Breach of employment contract, Damages for Breach of Employment Contract Deposits Losses on, Loss on Deposits Depreciation Computers, Depreciation on Computers, Depreciation on Home Computer, Excess Deductions of an Estate Disabilities, persons with Work-related expenses, Impairment-Related Work Expenses Dividends Fees to collect, Fees To Collect Interest and Dividends Service charges on reinvestment plans, Service Charges on Dividend Reinvestment Plans Dues, Dues to Chambers of Commerce and Professional Societies (see also Expenses) (see also Fees) Chambers of Commerce, Dues to Chambers of Commerce and Professional Societies Club, Club Dues Lobbying, Dues used for lobbying. 990 ez form Professional societies, Dues to Chambers of Commerce and Professional Societies Union, Union Dues and Expenses E Education, Educator Expenses, Education Expenses During Unemployment Education expenses, Work-Related Education, More information. 990 ez form Employee business expenses Form 2106 and Form 2106-EZ, Form 2106 and Form 2106-EZ. 990 ez form Performing artists, Performing Artists Unreimbursed, Unreimbursed Employee Expenses Employment Agency fees, Employment and outplacement agency fees. 990 ez form Breach of contract, Damages for Breach of Employment Contract Entertainers and musicians (see Performing artists) Entertainment expenses, Meals and entertainment. 990 ez form Estates Federal estate tax, Federal Estate Tax on Income in Respect of a Decedent Expenses, Dues to Chambers of Commerce and Professional Societies, Education Expenses During Unemployment (see also Dues) (see also Fees) Adoption, Adoption Expenses Campaign, Campaign Expenses Capital, Capital Expenses Commuting, Commuting Expenses Education Work-related, Work-Related Education Educator, Educator Expenses Qualified, Qualified expenses. 990 ez form Educator Expenses, Eligible educator. 990 ez form Employee business (see Employee business expenses) Entertainment, Meals and entertainment. 990 ez form Funeral and burial, List of Nondeductible Expenses Gifts, Travel, Transportation, Meals, Entertainment, Gifts, and Local Lodging, Gift expenses. 990 ez form Health spa, Health Spa Expenses Hobby, Hobby Expenses Home office, Home Office Impairment-related, Impairment-Related Work Expenses Investment, Investment Fees and Expenses, Investment-Related Seminars Job search, Job Search Expenses Legal (see Legal expenses) Local lodging, Travel, Transportation, Meals, Entertainment, Gifts, and Local Lodging Meals, Meals and entertainment. 990 ez form , Lunches With Co-workers Meals and entertainment, Travel, Transportation, Meals, Entertainment, Gifts, and Local Lodging Nondeductible, Nondeductible Expenses Over limit, educator, Educator expenses over limit. 990 ez form Personal, Nondeductible Expenses Production of income, Other Expenses Professional promotion, Professional Reputation Tax-exempt income, Tax-Exempt Income Expenses Travel and transportation, Travel, Transportation, Meals, Entertainment, Gifts, and Local Lodging Travel as education, Travel as education. 990 ez form F Federal estate tax, Federal Estate Tax on Income in Respect of a Decedent Fees, Dues to Chambers of Commerce and Professional Societies (see also Dues) (see also Expenses) Appraisal, Appraisal Fees Check-writing, Check-Writing Fees on Personal Account Employment and outplacement agency, Employment and outplacement agency fees. 990 ez form Investment, Fees To Collect Interest and Dividends, Investment Fees and Expenses IRA trustee, Trustee's Administrative Fees for IRA Legal (see Legal expenses) License, Licenses and Regulatory Fees Professional accreditation, Professional Accreditation Fees Fines, Fines or Penalties Form 2106 Employee business expenses, Form 2106 and Form 2106-EZ. 990 ez form Form 2106-EZ Employee business expenses, Form 2106 and Form 2106-EZ. 990 ez form Form 4562 Depreciation and amortization, Reporting your depreciation deduction. 990 ez form , Depreciation. 990 ez form , Computer used in a home office. 990 ez form Free tax services, Free help with your tax return. 990 ez form Funeral expenses, List of Nondeductible Expenses G Gambling winnings and losses, Gambling Losses Up to the Amount of Gambling Winnings Government employees Federal criminal investigation and prosecution travel expenses, Federal crime investigation and prosecution. 990 ez form State or local government officials paid on fee basis, Officials Paid on a Fee Basis H Health spa, Health Spa Expenses Help (see Tax help) Hobbies, Hobby Expenses Home Security system, Home Security System Telephone service, Residential Telephone Service Home office Computers, Computer used in a home office. 990 ez form Expenses, Home Office Principal place of business, Principal place of business. 990 ez form Travel and transportation expenses, Home office. 990 ez form I Impairment-related work expenses, Impairment-Related Work Expenses Income aid payment, Repayment of Income Aid Payment Income in respect of decedent Estate tax, Federal Estate Tax on Income in Respect of a Decedent Individual retirement arrangements (IRAs) Trustees' fees, Trustee's Administrative Fees for IRA Insurance Business liability, Business Liability Insurance Life insurance, Life Insurance Premiums Malpractice, Unreimbursed Employee Expenses Personal disability, List of Nondeductible Expenses Interest income Fees to collect, Fees To Collect Interest and Dividends Investments Annuity, unrecovered investment in, Unrecovered Investment in Annuity Deposits, losses on, Loss on Deposits Fees and expenses, Investment Fees and Expenses Seminars, Investment-Related Seminars Itemized deductions Deductions not subject to 2% limit, Deductions Not Subject to the 2% Limit Deductions subject to 2% limit, Introduction, Deductions Subject to the 2% Limit How to report, How To Report J Job search, Job Search Expenses, Travel and transportation expenses. 990 ez form K Kickbacks, List of Nondeductible Expenses L Legal expenses Job-related, Legal Fees Personal, Personal Legal Expenses Political campaigns, Legal fees. 990 ez form Production of income, Legal Expenses Unlawful discrimination claims, Legal Expenses Licenses Fees, Licenses and Regulatory Fees Life insurance, Life Insurance Premiums Lobbying, Lobbying and political activities. 990 ez form , Lobbying Expenses, Exceptions. 990 ez form Local transportation, Local transportation expenses. 990 ez form Losses Casualties and thefts, Casualty and Theft Losses, Casualty and Theft Losses of Income-Producing Property Deposits, Loss on Deposits Gambling, Gambling Losses Up to the Amount of Gambling Winnings IRA, Loss on IRA Mislaid cash or property, Lost or Mislaid Cash or Property Partnership, Loss From Other Activities From Schedule K-1 (Form 1065-B), Box 2 Roth IRA, Loss on IRA M Mail carriers, rural, Rural Mail Carriers' Vehicle Expenses Malpractice insurance, Unreimbursed Employee Expenses Meal and lodging expenses, Meals and entertainment. 990 ez form Lunches with coworkers, Lunches With Co-workers Working late, Meals While Working Late Medical examinations, Unreimbursed Employee Expenses Mileage rate, What's New Missing children, photographs of, Reminders Mutual funds Indirect deductions, Indirect Deductions of Pass-Through Entities N Nondeductible expenses, Nondeductible Expenses, Wristwatches Not-for-profit activities, Hobby Expenses O Occupational taxes, Occupational Taxes Office Home (see Home office) Rent, Clerical Help and Office Rent Outplacement agency fees, Employment and outplacement agency fees. 990 ez form P Partnerships Indirect deductions, Indirect Deductions of Pass-Through Entities Pass-through entities, Indirect Deductions of Pass-Through Entities Passport expense, Unreimbursed Employee Expenses Penalties, Fines or Penalties Performing artists, Performing Artists Work clothes, Work Clothes and Uniforms Personal expenses, Nondeductible Expenses, Wristwatches Political contributions, Lobbying and political activities. 990 ez form , Political Contributions Campaign expenses, Campaign Expenses Ponzi-type investment schemes, Losses From Ponzi-type Investment Schemes Postal workers, Rural Mail Carriers' Vehicle Expenses Production of income expenses, Other Expenses, Loss on IRA Professional accreditation fees, Professional Accreditation Fees Professional journals, Unreimbursed Employee Expenses Professional reputation and marketing, Professional Reputation Professional societies dues, Lobbying and political activities. 990 ez form Prosecution travel expenses, Federal crime investigation and prosecution. 990 ez form Protective clothing, Protective clothing. 990 ez form Publications (see Tax help) R Recordkeeping requirements Computer used for home and business, Depreciation on Computers Deductions, to verify, Introduction Gambling winnings and losses, Gambling Losses Up to the Amount of Gambling Winnings Home office, Home Office Relief fund contributions, Relief Fund Contributions Rent Office, Clerical Help and Office Rent Safe deposit box, Safe Deposit Box Rent Repayments Claim of right, Repayments Under Claim of Right Income, Repayments of Income Income aid payments, Unreimbursed Employee Expenses Social Security benefits, Repayments of Social Security Benefits Reporting requirements Armed Forces reservists, Armed Forces reservists. 990 ez form Computer used in a home office, Computer used in a home office. 990 ez form Depreciation, Depreciation. 990 ez form Form 2106 and Form 2106-EZ, Form 2106 and Form 2106-EZ. 990 ez form Impairment-related work expenses, Impairment-related work expenses. 990 ez form Itemized deductions, How To Report Tax preparation fees, Tax preparation fees. 990 ez form Research expenses, Research Expenses of a College Professor Résumé, Résumé. 990 ez form Rural mail carriers, Rural Mail Carriers' Vehicle Expenses S S corporations Indirect deductions, Indirect Deductions of Pass-Through Entities Safe deposit box, Safe Deposit Box Rent Security systems, home, Home Security System Seminars, investment-related, Investment-Related Seminars Service charges on dividend reinvestment plans, Service Charges on Dividend Reinvestment Plans Social Security repayments, Repayments of Social Security Benefits State or local governments Officials paid on fee basis, Officials Paid on a Fee Basis Stockholders' meeting expenses, Stockholders' Meetings T Tax help, How To Get Tax Help Tax-exempt income expenses, Tax-Exempt Income Expenses Taxes Estate tax, Federal Estate Tax on Income in Respect of a Decedent Occupational, Occupational Taxes Telephones Cell phone, Depreciation on Computers Residential service, Residential Telephone Service Theft losses, Casualty and Theft Losses, Casualty and Theft Losses of Income-Producing Property Tools, Tools Used in Your Work Travel and transportation expenses, Local lodging. 990 ez form , Additional information. 990 ez form Another individual, paid by taxpayer, Travel Expenses for Another Individual Armed forces reservists, Armed Forces reservists traveling more than 100 miles from home. 990 ez form Commuting, Commuting Expenses Criminal investigations and prosecutions, Federal crime investigation and prosecution. 990 ez form Education, Travel as education. 990 ez form Indefinite work assignments, Indefinite work assignment. 990 ez form Job search, Travel and transportation expenses. 990 ez form Local transportation, Local transportation expenses. 990 ez form Research, Research Expenses of a College Professor Temporary work assignments, Temporary work assignment. 990 ez form Trustees IRA administrative fees, Trustee's Administrative Fees for IRA TTY/TDD information, How To Get Tax Help U Unemployment and education expenses, Education Expenses During Unemployment Unemployment benefit fund contributions, Voluntary Unemployment Benefit Fund Contributions Uniforms, military, Military uniforms. 990 ez form Union dues, Union Dues and Expenses Unreimbursed employee expenses, Unreimbursed Employee Expenses, Military uniforms. 990 ez form W Wagering winnings and losses, Gambling Losses Up to the Amount of Gambling Winnings Work Clothes and uniforms, Work Clothes and Uniforms Impairment-related expenses, Impairment-Related Work Expenses Supplies, Unreimbursed Employee Expenses Tools, Unreimbursed Employee Expenses, Tools Used in Your Work Travel and transportation expenses, Travel, Transportation, Meals, Entertainment, Gifts, and Local Lodging Wristwatches, List of Nondeductible Expenses, Wristwatches Prev  Up     Home   More Online Publications
Español

Developer Resources

Software developers and researchers can use these data feeds and APIs to help people find useful government information.

This page can be found at usa.gov/developer


Send Us Your Feedback

If you are using these resources and have feedback or want to tell us about your product, please e-mail us. We'd also like to know if you have suggestions for new APIs.


APIs

American Job Center Resources APIs
American Job Center partners with O'Net to provide a variety of APIs that are useful for jobseekers.
Style: RESTful APIs
Read the Documentation.

BusinessUSA Resource Access API
BusinessUSA connects businesses to government services and information. The API provides access to resource abstracts including programs, services, data, events, and more.
Style: RESTful API
Return Format: XML, CSV
Read the Documentation.

Citizen Topics API
This API lists the topics that we use to organize content on USA.gov. You can access it via the /tags call to the Social Media Registry.
Style: RESTful API
Return Format: HTML5, JSON, XML
Read the Documentation.

DigitalGov Search API (formerly USASearch)
Provides DigitalGov Search customers with results. This API is only available for use on official government websites. Sign in is required.
Style: RESTful API (requires DigitalGov Search account)
Return Format: JSON, JSONP, XML
Read the Documentation.

Federal Agency Directory API
This API contains directory information about federal agencies, such as contact methods, in English and Spanish.
Style: RESTful API
Return Format: JSON, JSONP, XML
Read the Documentation. Explore the Interactive Documentation.

Go.USA.gov API
Go.USA.gov is a URL shortener for government employees. The API can shorten, preview, and show clicks on short URLs.
Style: RESTful API
Return Format: JSON, JSONP, XML, plain text
Read the Documentation.

Government Jobs API
This API returns job openings across the federal government and includes all current openings posted on USAJobs.gov that are open to the public and located in the United States. It also includes some state and local government jobs.
Style: RESTful API
Return Format: JSON
Read the Documentation.

MyUSA APIs
Project MyUSA re-imagines how citizens interact with government. Use the MyUSA API to build apps that integrate with MyUSA.
Style: RESTful APIs (requires authentication and registration)
Read the Documentation.

Product Recall Data API
This API returns food recalls from FoodSafety.gov, car recalls from the National Highway Traffic Safety Administration, and product safety recalls from the Consumer Product Safety Commission.
Style: RESTful API
Return Format: JSON
Read the Documentation.

Social Media Registry API
The Social Media Registry is an official source of information about federal government social media accounts.
Style: RESTful API
Return Format: HTML5, JSON, XML
Read the Documentation.

Back to Top

Data Feeds

1.USA.gov Data
1.USA.gov URLs are created whenever anyone shortens a .gov or .mil URL using bitly.
Style: Raw pub/sub feed
Return Format: JSON
Read the Documentation.

Frequently Asked Questions XML
The contents of our frequently asked questions are available in English and Spanish.
Style: XML data file
Read the Documentation.

List of Non-.gov URLs in Our Search
We search across all federal, state, local, tribal, and territorial government websites. Most government websites end in .gov or .mil, but many do not. This is a list of all government URLs that do not end in .gov or .mil.
Style: TXT file
Read the Documentation.

RSS Directory
Find feeds from across government.
Style: RSS

Back to Top

The 990 Ez Form

990 ez form 15. 990 ez form   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. 990 ez form . 990 ez form  For tax years beginning in 2013, you may be subject to Net Investment Income Tax (NIIT). 990 ez form NIIT is a 3. 990 ez form 8% tax on the lesser of net investment income or the excess of your modified adjusted gross income (MAGI) over the threshold amount. 990 ez form NIIT may need to be included when calculating your estimated tax. 990 ez form For more information, see Publication 505,Tax Withholding and Estimated Tax. 990 ez form Additional Medicare Tax. 990 ez form  For tax years beginning in 2013, a 0. 990 ez form 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. 990 ez form You may need to include this amount when figuring your estimated tax. 990 ez form For more information, see Publication 505. 990 ez form Introduction Estimated tax is the method used to pay tax on income that is not subject to withholding. 990 ez form See Publication 505 for the general rules and requirements for paying estimated tax. 990 ez form If you are a qualified farmer, defined below, you are subject to the special rules covered in this chapter for paying estimated tax. 990 ez form 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. 990 ez form S. 990 ez form 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. 990 ez form Special Estimated Tax Rules for Qualified Farmers Special rules apply to the payment of estimated tax by individuals who are qualified farmers. 990 ez form If you are not a qualified farmer as defined next, see Publication 505 for the estimated tax rules that apply. 990 ez form 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. 990 ez form 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. 990 ez form See also Percentage From Farming , later, for information on how to determine the percentage of your gross income from farming. 990 ez form 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. 990 ez form On a joint return, you must add your spouse's gross income to your gross income. 990 ez form 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. 990 ez form Wages, salaries, tips, etc. 990 ez form Taxable interest. 990 ez form Ordinary dividends. 990 ez form Taxable refunds, credits, or offsets of state and local income taxes. 990 ez form Alimony. 990 ez form Gross business income from Schedule C (Form 1040). 990 ez form Gross business receipts from Schedule C-EZ (Form 1040). 990 ez form Capital gains from Schedule D (Form 1040). 990 ez form Losses are not netted against gains. 990 ez form Gains on sales of business property. 990 ez form Taxable IRA distributions, pensions, annuities, and social security benefits. 990 ez form Gross rental income from Schedule E (Form 1040). 990 ez form Gross royalty income from Schedule E (Form 1040). 990 ez form Taxable net income from an estate or trust reported on Schedule E (Form 1040). 990 ez form Income from a Real Estate Mortgage Investment Conduit reported on Schedule E (Form 1040). 990 ez form Gross farm rental income from Form 4835. 990 ez form Gross farm income from Schedule F (Form 1040). 990 ez form Your distributive share of gross income from a partnership, or limited liability company treated as a partnership, from Schedule K-1 (Form 1065). 990 ez form Your pro rata share of gross income from an S corporation, from Schedule K-1 (Form 1120S). 990 ez form Unemployment compensation. 990 ez form Other income not included with any of the items listed above. 990 ez form Gross Income From Farming Gross income from farming is income from cultivating the soil or raising agricultural commodities. 990 ez form It includes the following amounts. 990 ez form Income from operating a stock, dairy, poultry, bee, fruit, or truck farm. 990 ez form Income from a plantation, ranch, nursery, range, orchard, or oyster bed. 990 ez form Crop shares for the use of your land. 990 ez form Gains from sales of draft, breeding, dairy, or sporting livestock. 990 ez form Gross income from farming is the total of the following amounts from your tax return. 990 ez form Gross farm income from Schedule F (Form 1040). 990 ez form Gross farm rental income from Form 4835. 990 ez form Gross farm income from Schedule E (Form 1040), Parts II and III. 990 ez form Gains from the sale of livestock used for draft, breeding, sport, or dairy purposes reported on Form 4797. 990 ez form For more information about income from farming, see chapter 3. 990 ez form Farm income does not include any of the following: Wages you receive as a farm employee. 990 ez form Income you receive from contract grain harvesting and hauling with workers and machines you furnish. 990 ez form Gains you receive from the sale of farm land and depreciable farm equipment. 990 ez form Percentage From Farming Figure your gross income from all sources, discussed earlier. 990 ez form Then figure your gross income from farming, discussed earlier. 990 ez form Divide your farm gross income by your total gross income to determine the percentage of gross income from farming. 990 ez form Example 1. 990 ez form Jane Smith had the following total gross income and farm gross income amounts in 2013. 990 ez form 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). 990 ez form However, that loss is not netted against the gain to figure Ms. 990 ez form Smith's total gross income or her gross farm income. 990 ez form Her gross farm income is 64% of her total gross income ($80,000 ÷ $125,000 = 0. 990 ez form 64). 990 ez form Special Rules for Qualified Farmers The following special estimated tax rules apply if you are a qualified farmer for 2013. 990 ez form 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. 990 ez form 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% (. 990 ez form 6667) of the total tax shown on your 2013 tax return or 100% of the total tax shown on your 2012 return. 990 ez form 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. 990 ez form See Required Annual Payment , next, for details. 990 ez form Figure 15-1 presents an overview of the special estimated tax rules that apply to qualified farmers. 990 ez form Example 2. 990 ez form Assume the same fact as in Example 1. 990 ez form Ms. 990 ez form Smith's gross farm income is only 64% of her total income. 990 ez form Therefore, based on her 2013 income, she does not qualify to use the special estimated tax rules for qualified farmers. 990 ez form However, she does qualify if at least two-thirds of her 2012 gross income was from farming. 990 ez form Example 3. 990 ez form Assume the same facts as in Example 1 except that Ms. 990 ez form Smith's farm income from Schedule F was $90,000 instead of $75,000. 990 ez form 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). 990 ez form She qualifies to use the special estimated tax rules for qualified farmers, since 67. 990 ez form 9% (at least two-thirds) of her gross income is from farming ($95,000 ÷ $140,000 = . 990 ez form 679). 990 ez form 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. 990 ez form Apply the following special rules for qualified farmers to the worksheet. 990 ez form On line 14a, multiply line 13c by 662/3% (. 990 ez form 6667). 990 ez form On line 14b, enter 100% of the tax shown on your 2012 tax return regardless of the amount of your adjusted gross income. 990 ez form 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. 990 ez form For more information, see chapter 4 of Publication 505. 990 ez form 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. 990 ez form Use Form 2210-F, Underpayment of Estimated Tax by Farmers and Fishermen, to determine if you owe a penalty. 990 ez form See the instructions for Form 2210-F. 990 ez form Figure 15-1. 990 ez form Estimated Tax for Farmers Please click here for the text description of the image. 990 ez form Figure 2–A If you receive a penalty notice, do not ignore it, even if you think it is in error. 990 ez form 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. 990 ez form 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. 990 ez form Include a computation similar to the one in Example 1 (earlier), showing that you met the gross income from farming requirement. 990 ez form Prev  Up  Next   Home   More Online Publications