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Ez Form 2010

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Ez Form 2010

Ez form 2010 1. Ez form 2010   Filing and Paying Business Taxes Table of Contents Introduction Useful Items - You may want to see: Identification NumbersNew EIN. Ez form 2010 Employee. Ez form 2010 Other payee. Ez form 2010 Income TaxDo I Have To File an Income Tax Return? How Do I File? IRS e-file (Electronic Filing) When Is My Tax Return Due? How Do I Pay Income Tax? Self-Employment (SE) TaxHow to become insured under social security. Ez form 2010 Earning credits in 2013 and 2014. Ez form 2010 Employment Taxes Excise Taxes Information ReturnsWaiver of penalties. Ez form 2010 Penalties. Ez form 2010 Introduction This chapter explains the business taxes you may have to pay and the forms you may have to file. Ez form 2010 It also discusses taxpayer identification numbers. Ez form 2010 Table 1-1 lists the benefits of filing electronically. Ez form 2010 Table 1-2 lists the federal taxes you may have to pay, their due dates, and the forms you use to report them. Ez form 2010 Table 1-3 provides checklists that highlight the typical forms and schedules you may need to file if you ever go out of business. Ez form 2010 You may want to get Publication 509, Tax Calendars. Ez form 2010 It has tax calendars that tell you when to file returns and make tax payments. Ez form 2010 Useful Items - You may want to see: Publication 505 Tax Withholding and Estimated Tax Form (and Instructions) 1040 U. Ez form 2010 S. Ez form 2010 Individual Income Tax Return 1040-ES Estimated Tax for Individuals Sch C (Form 1040) Profit or Loss From Business Sch C-EZ (Form 1040) Net Profit From Business Sch SE (Form 1040) Self-Employment Tax See chapter 12 for information about getting publications and forms. Ez form 2010 Identification Numbers This section explains three types of taxpayer identification numbers, who needs them, when to use them, and how to get them. Ez form 2010 Social security number (SSN). Ez form 2010   Generally, use your SSN as your taxpayer identification number. Ez form 2010 You must put this number on each of your individual income tax forms, such as Form 1040 and its schedules. Ez form 2010   To apply for an SSN, use Form SS-5, Application for a Social Security Card. Ez form 2010 This form is available at Social Security Administration (SSA) offices or by calling 1-800-772-1213. Ez form 2010 It is also available from the SSA website at www. Ez form 2010 socialsecurity. Ez form 2010 gov. Ez form 2010 Individual taxpayer identification number (ITIN). Ez form 2010   The IRS will issue an ITIN if you are a nonresident or resident alien and you do not have and are not eligible to get an SSN. Ez form 2010 In general, if you need to obtain an ITIN, you must attach Form W-7, Application for IRS Individual Taxpayer Identification Number, with your signed, original, completed tax return and any other required documentation and mail them to the following address. Ez form 2010  Internal Revenue Service ITIN Operation P. Ez form 2010 O. Ez form 2010 Box 149342 Austin, TX 78714-9342 The exceptions are covered in detail in the instructions for Form W-7. Ez form 2010 If you must include another person's SSN on your return and that person does not have and cannot get an SSN, enter that person's ITIN. Ez form 2010 The application is also available in Spanish. Ez form 2010 The form is available at IRS. Ez form 2010 gov or you can call 1-800-829-3676 to order the form. Ez form 2010    An ITIN is for tax use only. Ez form 2010 It does not entitle the holder to social security benefits or change the holder's employment or immigration status. Ez form 2010 Employer identification number (EIN). Ez form 2010   You must also have an EIN to use as a taxpayer identification number if you do either of the following. Ez form 2010 Pay wages to one or more employees. Ez form 2010 File pension or excise tax returns. Ez form 2010   If you must have an EIN, include it along with your SSN on your Schedule C or C-EZ. Ez form 2010   You can apply for an EIN: Online by clicking on the Employer ID Numbers (EINs) link at www. Ez form 2010 irs. Ez form 2010 gov/businesses/small. Ez form 2010 The EIN is issued immediately once the application information is validated. Ez form 2010 By telephone at 1-800-829-4933. Ez form 2010 By mailing or faxing Form SS-4, Application for Employer Identification Number. Ez form 2010 New EIN. Ez form 2010   You may need to get a new EIN if either the form or the ownership of your business changes. Ez form 2010 For more information, see Publication 1635, Understanding Your EIN. Ez form 2010 When you need identification numbers of other persons. Ez form 2010   In operating your business, you will probably make certain payments you must report on information returns. Ez form 2010 These payments are discussed under Information Returns, later in this chapter. Ez form 2010 You must give the recipient of these payments (the payee) a statement showing the total amount paid during the year. Ez form 2010 You must include the payee's identification number and your identification number on the returns and statements. Ez form 2010 Employee. Ez form 2010   If you have employees, you must get an SSN from each of them. Ez form 2010 Record the name and SSN of each employee exactly as they are shown on the employee's social security card. Ez form 2010 If the employee's name is not correct as shown on the card, the employee should request a new card from the SSA. Ez form 2010 This may occur if the employee's name was changed due to marriage or divorce. Ez form 2010   Form W-4, Employee's Withholding Allowance Certificate, is completed by each employee so the correct federal income tax can be withheld from their pay. Ez form 2010   If your employee does not have an SSN, he or she should file Form SS-5 with the SSA. Ez form 2010 Other payee. Ez form 2010   If you make payments to someone who is not your employee and you must report the payments on an information return, get that person's SSN. Ez form 2010 If you must report payments to an organization, such as a corporation or partnership, you must get its EIN. Ez form 2010   To get the payee's SSN or EIN, use Form W-9, Request for Taxpayer Identification Number and Certification. Ez form 2010   A payee who does not provide you with an identification number may be subject to backup withholding. Ez form 2010 For information on backup withholding, see the Form W-9 instructions and the General Instructions for Certain Information Returns. Ez form 2010 Income Tax This part explains whether you have to file an income tax return and when you file it. Ez form 2010 It also explains how you pay the tax. Ez form 2010 Do I Have To File an Income Tax Return? You have to file an income tax return for 2013 if your net earnings from self-employment were $400 or more. Ez form 2010 If your net earnings from self-employment were less than $400, you still have to file an income tax return if you meet any other filing requirement listed in the Form 1040 instructions. Ez form 2010 How Do I File? File your income tax return on Form 1040 and attach Schedule C or Schedule C-EZ. Ez form 2010 Enter the net profit or loss from Schedule C or Schedule C-EZ on page 1 of Form 1040. Ez form 2010 Use Schedule C to figure your net profit or loss from your business. Ez form 2010 If you operated more than one business as a sole proprietorship, you must attach a separate Schedule C for each business. Ez form 2010 You can use the simpler Schedule C-EZ if you operated only one business as a sole proprietorship, you did not have a net loss, and you meet the other requirements listed in Part I of the schedule. Ez form 2010 IRS e-file (Electronic Filing) Please click here for the text description of the image. Ez form 2010 E-file logo You may be able to file your tax returns electronically using an IRS e-file option. Ez form 2010 Table 1-1 lists the benefits of IRS e-file. Ez form 2010 IRS e-file uses automation to replace most of the manual steps needed to process paper returns. Ez form 2010 As a result, the processing of e-file returns is faster and more accurate than the processing of paper returns. Ez form 2010 As with a paper return, you are responsible for making sure your return contains accurate information and is filed on time. Ez form 2010 Using e-file does not affect your chances of an IRS examination of your return. Ez form 2010 You can file most commonly used business forms using IRS e-file. Ez form 2010 For more information, visit IRS. Ez form 2010 gov. Ez form 2010 Electronic signatures. Ez form 2010   Paperless filing is easier than you think and it's available to most taxpayers who file electronically—including those first-time filers who were 16 or older at the end of 2013. Ez form 2010 If you file electronically using tax preparation software or a tax professional, you will participate in the Self-Select PIN (personal identification number) program. Ez form 2010 If you are married filing jointly, you and your spouse will each need to create a PIN and enter these PINs as your electronic signatures. Ez form 2010    To create a PIN, you must know your adjusted gross income (AGI) from your originally filed 2012 income tax return (not from an amended return, Form 1040X, or any math error notice from the IRS). Ez form 2010 You will also need to provide your date of birth (DOB). Ez form 2010 Make sure your DOB is accurate and matches the information on record with the Social Security Administration before you e-file. Ez form 2010 To do this, check your annual Social Security Statement. Ez form 2010   With a Self-Select PIN, there is nothing to sign and nothing to mail—not even your Forms W-2. Ez form 2010 For more details on the Self-Select PIN program, visit IRS. Ez form 2010 gov. Ez form 2010 State returns. Ez form 2010   In most states, you can file an electronic state return simultaneously with your federal return. Ez form 2010 For more information, check with your local IRS office, state tax agency, tax professional, or IRS. Ez form 2010 gov. Ez form 2010 Refunds. Ez form 2010   You can have your refund check mailed to you, or you can have your refund deposited directly to your checking or savings account. Ez form 2010   With e-file, your refund will be issued in half the time as when filing on paper. Ez form 2010 Most refunds are issued within 3 weeks. Ez form 2010 If you choose Direct Deposit, you can receive your refund in as few as 10 days. Ez form 2010 Offset against debts. Ez form 2010   As with a paper return, you may not get all of your refund if you owe certain past-due amounts, such as federal tax, state tax, a student loan, or child support. Ez form 2010 You will be notified if the refund you claimed has been offset against your debts. Ez form 2010 Refund inquiries. Ez form 2010   You can check the status of your refund if it has been at least 24 hours (4 weeks if you mailed a paper return) from the date you filed your return. Ez form 2010 Be sure to have a copy of your tax return available because you will need to know the filing status, the first social security number shown on the return, and the exact whole-dollar amount of the refund. Ez form 2010 To check on your refund, do one of the following. Ez form 2010 Go to IRS. Ez form 2010 gov and click on Where's My Refund. Ez form 2010 Call 1-800-829-4477 for automated refund information, and follow the recorded instructions. Ez form 2010 Call 1-800-829-1954 during the hours shown in your form instructions. Ez form 2010 Balance due. Ez form 2010   If you owe tax, you must pay it by April 15, 2014, to avoid late-payment penalties and interest. Ez form 2010 You can make your payment electronically by scheduling an electronic funds withdrawal from your checking or savings account or by credit card. Ez form 2010 Using an Authorized IRS e-file Provider Many tax professionals can electronically file paperless returns for their clients. Ez form 2010 You have two options. Ez form 2010 You can prepare your return, take it to an authorized IRS e-file provider, and have the provider transmit it electronically to the IRS. Ez form 2010 You can have an authorized IRS e-file provider prepare your return and transmit it for you electronically. Ez form 2010 You will be asked to complete Form 8879, IRS e-file Signature Authorization, to authorize the provider to enter your self-selected PIN on your return. Ez form 2010 Depending on the provider and the specific services requested, a fee may be charged. Ez form 2010 To find an authorized IRS e-file provider near you, go to IRS. Ez form 2010 gov or look for an “Authorized IRS e-file Provider” sign. Ez form 2010 Using Your Personal Computer A computer with Internet access is all you need to file your tax return using IRS e-file. Ez form 2010 When you use your personal computer, you can e-file your return from your home any time of the day or night. Ez form 2010 Sign your return electronically using a self-selected PIN to complete the process. Ez form 2010 There is no signature form to submit or Forms W-2 to send in. Ez form 2010 Free Internet filing options. Ez form 2010   More taxpayers can now prepare and e-file their individual income tax returns free using commercial tax preparation software accessible through IRS. Ez form 2010 gov or www. Ez form 2010 usa. Ez form 2010 gov. Ez form 2010 The IRS is partnering with the tax software industry to offer free preparation and filing services to a significant number of taxpayers. Ez form 2010 Security and privacy certificate programs will assure tax data is safe and secure. Ez form 2010 To see if you qualify for these services, visit the Return Preparation and Filing Options page at IRS. Ez form 2010 gov. Ez form 2010   If you cannot use the free services, you can buy tax preparation software at various electronics stores or computer and office supply stores. Ez form 2010 You can also download software from the Internet or prepare and file your return completely online by using tax preparation software available on the Internet. Ez form 2010 Filing Through Employers and Financial Institutions Some businesses offer free e-file to their employees, members, or customers. Ez form 2010 Others offer it for a fee. Ez form 2010 Ask your employer or financial institution if they offer IRS e-file as an employee, member, or customer benefit. Ez form 2010 Free Help With Your Return Free help in preparing your return is available nationwide from IRS-trained volunteers. Ez form 2010 The Volunteer Income Tax Assistance (VITA) program is designed to help low-income taxpayers, and the Tax Counseling for the Elderly (TCE) program is designed to assist taxpayers age 60 or older with their tax returns. Ez form 2010 Some locations offer free electronic filing. Ez form 2010 Table 1-1. Ez form 2010 Benefits of IRS e-file Accuracy • Your chance of getting an error notice from the IRS is significantly reduced. Ez form 2010 Security • Your privacy and security are assured. Ez form 2010 Electronic signatures • Create your own personal identification number (PIN) and file a completely paperless return through your tax preparation software or tax professional. Ez form 2010 There is nothing to mail. Ez form 2010 Proof of acceptance • You receive an electronic acknowledgment within 48 hours that the IRS has accepted your return for processing. Ez form 2010 Fast refunds • You get your refund faster with Direct Deposit—in as few as 10 days. Ez form 2010 Free Internet filing options • Use IRS. Ez form 2010 gov to access commercial tax preparation and e-file services available at no cost to eligible taxpayers. Ez form 2010 Electronic payment options • Convenient, safe, and secure electronic payment options are available. Ez form 2010 E-file and pay your taxes in a single step. Ez form 2010 Schedule an electronic funds withdrawal from your checking or savings account (up to and including April 15, 2014) or pay by credit card. Ez form 2010 Federal/State filing • Prepare and file your federal and state tax returns together and double the benefits you get from e-file. Ez form 2010 When Is My Tax Return Due? Form 1040 for calendar year 2013 is due by April 15, 2014. Ez form 2010 If you use a fiscal year (explained in chapter 2), your return is due by the 15th day of the 4th month after the end of your fiscal year. Ez form 2010 If you file late, you may have to pay penalties and interest. Ez form 2010 If you cannot file your return on time, use Form 4868, Application for Automatic Extension of Time To File U. Ez form 2010 S. Ez form 2010 Individual Income Tax Return, to request an automatic 6-month extension. Ez form 2010 For calendar year taxpayers, this will extend the tax filing due date until October 15. Ez form 2010 Filing an extension does not extend the time to pay your taxes, only the time to file the tax return. Ez form 2010 How Do I Pay Income Tax? Federal income tax is a pay-as-you-go tax. Ez form 2010 You must pay it as you earn or receive income during the year. Ez form 2010 An employee usually has income tax withheld from his or her pay. Ez form 2010 If you do not pay your tax through withholding, or do not pay enough tax that way, you might have to pay estimated tax. Ez form 2010 You generally have to make estimated tax payments if you expect to owe taxes, including self-employment tax (discussed later), of $1,000 or more when you file your return. Ez form 2010 Use Form 1040-ES to figure and pay the tax. Ez form 2010 If you do not have to make estimated tax payments, you can pay any tax due when you file your return. Ez form 2010 For more information on estimated tax, see Publication 505, Tax Withholding and Estimated Tax. Ez form 2010 What are my payment options?   You can pay your estimated tax electronically using various options. Ez form 2010 If you pay electronically, there is no need to mail in Form 1040-ES payment vouchers. Ez form 2010 These options include: Paying electronically through the Electronic Federal Tax Payment System (EFTPS). Ez form 2010 Paying by authorizing an electronic funds withdrawal when you file Form 1040 electronically. Ez form 2010 Paying by credit or debit card over the phone or by Internet. Ez form 2010 Other options include crediting an overpayment from your 2013 return to your 2014 estimated tax, or mailing a check or money order with a Form 1040-ES payment voucher. Ez form 2010 EFTPS    To enroll in EFTPS, go to www. Ez form 2010 eftps. Ez form 2010 gov or call 1-800-555-4477. Ez form 2010 When you request a new EIN and you will have a tax obligation, you are automatically enrolled in EFTPS. Ez form 2010 Benefits of EFTPS: The chance of an error in making your payments is reduced. Ez form 2010 You receive immediate confirmation of every transaction. Ez form 2010 Penalty for underpayment of tax. Ez form 2010   If you did not pay enough income tax and self-employment tax for 2013 by withholding or by making estimated tax payments, you may have to pay a penalty on the amount not paid. Ez form 2010 The IRS will figure the penalty for you and send you a bill. Ez form 2010 Or you can use Form 2210, Underpayment of Estimated Tax by Individuals, Estates, and Trusts, to see if you have to pay a penalty and to figure the penalty amount. Ez form 2010 For more information, see Publication 505. Ez form 2010 Self-Employment (SE) Tax Self-employment tax (SE tax) is a social security and Medicare tax primarily for individuals who work for themselves. Ez form 2010 It is similar to the social security and Medicare taxes withheld from the pay of most wage earners. Ez form 2010 If you earned income as a statutory employee, you do not pay SE tax on that income. Ez form 2010 Social security coverage. Ez form 2010   Social security benefits are available to self-employed persons just as they are to wage earners. Ez form 2010 Your payments of SE tax contribute to your coverage under the social security system. Ez form 2010 Social security coverage provides you with retirement benefits, disability benefits, survivor benefits, and hospital insurance (Medicare) benefits. Ez form 2010 By not reporting all of your self-employment income, you could cause your social security benefits to be lower when you retire. Ez form 2010 How to become insured under social security. Ez form 2010   You must be insured under the social security system before you begin receiving social security benefits. Ez form 2010 You are insured if you have the required number of credits (also called quarters of coverage), discussed next. Ez form 2010 Earning credits in 2013 and 2014. Ez form 2010   For 2013, you received one credit, up to a maximum of four credits, for each $1,160 ($1,200 for 2014) of income subject to social security taxes. Ez form 2010 Therefore, for 2013, if you had income (self-employment and wages) of $4,640 that was subject to social security taxes, you receive four credits ($4,640 ÷ $1,160). Ez form 2010   For an explanation of the number of credits you must have to be insured and the benefits available to you and your family under the social security program, consult your nearest Social Security Administration (SSA) office. Ez form 2010    Making false statements to get or to increase social security benefits may subject you to penalties. Ez form 2010 The Social Security Administration (SSA) time limit for posting self-employment income. Ez form 2010   Generally, the SSA will give you credit only for self-employment income reported on a tax return filed within 3 years, 3 months, and 15 days after the tax year you earned the income. Ez form 2010 If you file your tax return or report a change in your self-employment income after this time limit, the SSA may change its records, but only to remove or reduce the amount. Ez form 2010 The SSA will not change its records to increase your self-employment income. Ez form 2010 Who must pay self-employment tax. Ez form 2010   You must pay SE tax and file Schedule SE (Form 1040) if either of the following applies. Ez form 2010 Your net earnings from self-employment (excluding church employee income) were $400 or more. Ez form 2010 You had church employee income of $108. Ez form 2010 28 or more. Ez form 2010 The SE tax rules apply no matter how old you are and even if you are already receiving social security or Medicare benefits. Ez form 2010 SE tax rate. Ez form 2010   For 2013, the SE tax rate on net earnings is 15. Ez form 2010 3% (12. Ez form 2010 4% social security tax plus 2. Ez form 2010 9% Medicare tax). Ez form 2010 Maximum earnings subject to SE tax. Ez form 2010   Only the first $113,700 of your combined wages, tips, and net earnings in 2013 is subject to any combination of the 12. Ez form 2010 4% social security part of SE tax, social security tax, or railroad retirement (tier 1) tax. Ez form 2010   All your combined wages, tips, and net earnings in 2013 are subject to any combination of the 2. Ez form 2010 9% Medicare part of SE tax, social security tax, or railroad retirement (tier 1) tax. Ez form 2010   If wages and tips you receive as an employee are subject to either social security or railroad retirement (tier 1) tax, or both, and total at least $113,700, do not pay the 12. Ez form 2010 4% social security part of the SE tax on any of your net earnings. Ez form 2010 However, you must pay the 2. Ez form 2010 9% Medicare part of the SE tax on all your net earnings. Ez form 2010 Deduct one-half of your SE tax as an adjustment to income on line 27 of Form 1040. Ez form 2010   More information. Ez form 2010   For information on methods of calculating SE tax, see Chapter 10, Self-Employment Tax. Ez form 2010 Table 1-2. Ez form 2010 Which Forms Must I File? IF you are liable for: THEN use Form: DUE by:1 Income tax 1040 and Schedule C or C-EZ2 15th day of 4th month after end of  tax year. Ez form 2010 Self-employment tax Schedule SE File with Form 1040. Ez form 2010 Estimated tax 1040-ES 15th day of 4th, 6th, and 9th months of tax year, and 15th day of 1st month after the end of tax year. Ez form 2010 Social security and Medicare taxes and income tax withholding 941 or 944 April 30, July 31, October 31, and January 313. Ez form 2010     See Publication 15. Ez form 2010 Providing information on social security and Medicare taxes and income tax withholding W-2 (to employee)  W-2 and W-3 (to the Social Security Administration) January 313. Ez form 2010   Last day of February (March 31 if filing electronically)3. Ez form 2010 Federal unemployment (FUTA) tax 940 January 313. Ez form 2010     April 30, July 31, October 31, and January 31, but only if the liability for unpaid tax is more than $500. Ez form 2010 Filing information returns for payments to nonemployees and transactions with other persons See Information Returns Forms 1099 – to the recipient by January 31 and to the IRS by February 28 (March 31 if filing electronically). Ez form 2010     Other forms – see the General Instructions for Certain Information Returns. Ez form 2010 Excise tax See Excise Taxes See the instructions to the forms. Ez form 2010 1 If a due date falls on a Saturday, Sunday, or legal holiday, file by the next day that is not a Saturday, Sunday, or legal holiday. Ez form 2010 For more information, see Publication 509, Tax Calendars. Ez form 2010 2 File a separate schedule for each business. Ez form 2010 3 See the form instructions if you go out of business, change the form of your business, or stop paying wages. Ez form 2010     Employment Taxes If you have employees, you will need to file forms to report employment taxes. Ez form 2010 Employment taxes include the following items. Ez form 2010 Social security and Medicare taxes. Ez form 2010 Federal income tax withholding. Ez form 2010 Federal unemployment (FUTA) tax. Ez form 2010 For more information, see Publication 15 (Circular E), Employer's Tax Guide. Ez form 2010 That publication explains your tax responsibilities as an employer. Ez form 2010 To help you determine whether the people working for you are your employees, see Publication 15-A, Employer's Supplemental Tax Guide. Ez form 2010 That publication has information to help you determine whether an individual is an independent contractor or an employee. Ez form 2010 If you incorrectly classify an employee as an independent contractor, you may be held liable for employment taxes for that worker plus a penalty. Ez form 2010 An independent contractor is someone who is self-employed. Ez form 2010 You do not generally have to withhold or pay any taxes on payments made to an independent contractor. Ez form 2010 Excise Taxes This section identifies some of the excise taxes you may have to pay and the forms you have to file if you do any of the following. Ez form 2010 Manufacture or sell certain products. Ez form 2010 Operate certain kinds of businesses. Ez form 2010 Use various kinds of equipment, facilities, or products. Ez form 2010 Receive payment for certain services. Ez form 2010 For more information on excise taxes, see Publication 510, Excise Taxes. Ez form 2010 Form 720. Ez form 2010   The federal excise taxes reported on Form 720, Quarterly Federal Excise Tax Return, consist of several broad categories of taxes, including the following. Ez form 2010 Environmental taxes on the sale or use of ozone-depleting chemicals and imported products containing or manufactured with these chemicals. Ez form 2010 Communications and air transportation taxes. Ez form 2010 Fuel taxes. Ez form 2010 Tax on the first retail sale of heavy trucks, trailers, and tractors. Ez form 2010 Manufacturers taxes on the sale or use of a variety of different articles. Ez form 2010 Tax on indoor tanning services. Ez form 2010 Form 2290. Ez form 2010   There is a federal excise tax on the use of certain trucks, truck tractors, and buses on public highways. Ez form 2010 The tax applies to vehicles having a taxable gross weight of 55,000 pounds or more. Ez form 2010 Report the tax on Form 2290, Heavy Highway Vehicle Use Tax Return. Ez form 2010 For more information, see the Instructions for Form 2290. Ez form 2010 Depositing excise taxes. Ez form 2010   If you have to file a quarterly excise tax return on Form 720, you may have to deposit your excise taxes before the return is due. Ez form 2010 For details on depositing excise taxes, see the Instructions for Form 720. Ez form 2010 Information Returns If you make or receive payments in your business, you may have to report them to the IRS on information returns. Ez form 2010 The IRS compares the payments shown on the information returns with each person's income tax return to see if the payments were included in income. Ez form 2010 You must give a copy of each information return you are required to file to the recipient or payer. Ez form 2010 In addition to the forms described below, you may have to use other returns to report certain kinds of payments or transactions. Ez form 2010 For more details on information returns and when you have to file them, see the General Instructions for Certain Information Returns. Ez form 2010 Form 1099-MISC. Ez form 2010   Use Form 1099-MISC, Miscellaneous Income, to report certain payments you make in your business. Ez form 2010 These payments include the following items. Ez form 2010 Payments of $600 or more for services performed for your business by people not treated as your employees, such as fees to subcontractors, attorneys, accountants, or directors. Ez form 2010 Rent payments of $600 or more, other than rents paid to real estate agents. Ez form 2010 Prizes and awards of $600 or more that are not for services, such as winnings on TV or radio shows. Ez form 2010 Royalty payments of $10 or more. Ez form 2010 Payments to certain crew members by operators of fishing boats. Ez form 2010 You also use Form 1099-MISC to report your sales of $5,000 or more of consumer goods to a person for resale anywhere other than in a permanent retail establishment. Ez form 2010 Form W-2. Ez form 2010   You must file Form W-2, Wage and Tax Statement, to report payments to your employees, such as wages, tips, and other compensation, withheld income, social security, and Medicare taxes. Ez form 2010 You can file Form W-2 online. Ez form 2010 For more information about Form W-2, see the General Instructions for Forms W-2 and W-3. Ez form 2010 Penalties. Ez form 2010   The law provides for the following penalties if you do not file Form 1099-MISC or Form W-2 or do not correctly report the information. Ez form 2010 For more information, see the General Instructions for Certain Information Returns. Ez form 2010 Failure to file information returns. Ez form 2010 This penalty applies if you do not file information returns by the due date, do not include all required information, or report incorrect information. Ez form 2010 Failure to furnish correct payee statements. Ez form 2010 This penalty applies if you do not furnish a required statement to a payee by the required date, do not include all required information, or report incorrect information. Ez form 2010 Waiver of penalties. Ez form 2010   These penalties will not apply if you can show that the failure was due to reasonable cause and not willful neglect. Ez form 2010   In addition, there is no penalty for failure to include all required information, or for including incorrect information, on a de minimis (small) number of information returns if you correct the errors by August 1 of the year the returns are due. Ez form 2010 (A de minimis number of returns is the greater of 10 or ½ of 1% of the total number of returns you are required to file for the year. Ez form 2010 ) Form 8300. Ez form 2010   You must file Form 8300, Report of Cash Payments Over $10,000 Received in a Trade or Business, if you receive more than $10,000 in cash in one transaction, or two or more related business transactions. Ez form 2010 Cash includes U. Ez form 2010 S. Ez form 2010 and foreign coin and currency. Ez form 2010 It also includes certain monetary instruments such as cashier's and traveler's checks and money orders. Ez form 2010 Cash does not include a check drawn on an individual's personal account (personal check). Ez form 2010 For more information, see Publication 1544, Reporting Cash Payments of Over $10,000 (Received in a Trade or Business). Ez form 2010 Penalties. Ez form 2010   There are civil and criminal penalties, including up to 5 years in prison, for not filing Form 8300, filing (or causing the filing of) a false or fraudulent Form 8300, or structuring a transaction to evade reporting requirements. Ez form 2010 Table 1-3. Ez form 2010 Going Out of Business Checklists (Note. Ez form 2010 The following checklists highlight the typical final forms and schedules you may need to file if you ever go out of business. Ez form 2010 For more information, see the instructions for the listed forms. Ez form 2010 ) IF you are liable for:   THEN you may need to: Income tax □ File Schedule C or C-EZ with your Form 1040 for the year in which you go out of business. Ez form 2010   □ File Form 4797 with your Form 1040 for each year in which you sell or exchange property used in your business or in which the business use of certain section 179 or listed property drops to 50% or less. Ez form 2010   □ File Form 8594 with your Form 1040 if you sold your business. Ez form 2010 Self-employment tax □ File Schedule SE with your Form 1040 for the year in which you go out of business. Ez form 2010 Employment taxes □ File Form 941 (or Form 944) for the calendar quarter in which you make final wage payments. Ez form 2010 Note. Ez form 2010 Do not forget to check the box and enter the date final wages were paid on line 15 of Form 941 or line 14 of Form 944. Ez form 2010   □ File Form 940 for the calendar year in which final wages were paid. Ez form 2010 Note. Ez form 2010 Do not forget to check box d, Final: Business closed or stopped paying wages, under Type of Return. Ez form 2010 Information returns □ Provide Forms W-2 to your employees for the calendar year in which you make final wage payments. Ez form 2010 Note. Ez form 2010 These forms are generally due by the due date of your final Form 941 or Form 944. Ez form 2010   □ File Form W-3 to file Forms W-2. Ez form 2010 Note. Ez form 2010 These forms are generally due within 1 month after the due date of your final Form 941 or Form 944. Ez form 2010   □ Provide Forms 1099-MISC to each person to whom you have paid at least $600 for services (including parts and materials) during the calendar year in which you go out of business. Ez form 2010   □ File Form 1096 to file Forms 1099-MISC. Ez form 2010 Prev  Up  Next   Home   More Online Publications
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United States Mint

The Mint produces the the coins that circulate throughout the US. They also produce special edition coinage that can be purchased for coin collections.

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The Ez Form 2010

Ez form 2010 33. Ez form 2010   Credit for the Elderly or the Disabled Table of Contents Introduction Useful Items - You may want to see: Are You Eligible for the Credit?Qualified Individual Income Limits How to Claim the CreditCredit Figured for You Credit Figured by You Introduction If you qualify, you may be able to reduce the tax you owe by taking the credit for the elderly or the disabled which is figured on Schedule R (Form 1040A or 1040). Ez form 2010 This chapter explains the following. Ez form 2010 Who qualifies for the credit for the elderly or the disabled. Ez form 2010 How to claim the credit. Ez form 2010 You may be able to take the credit for the elderly or the disabled if: You are age 65 or older at the end of 2013, or You retired on permanent and total disability and have taxable disability income. Ez form 2010 Useful Items - You may want to see: Publication 524 Credit for the Elderly or the Disabled 554 Tax Guide for Seniors Form (and Instruction) Schedule R (Form 1040A or 1040) Credit for the Elderly or the Disabled Are You Eligible for the Credit? You can take the credit for the elderly or the disabled if you meet both of the following requirements. Ez form 2010 You are a qualified individual. Ez form 2010 Your income is not more than certain limits. Ez form 2010 You can use Figure 33-A and Table 33-1 as guides to see if you are eligible for the credit. Ez form 2010 Use Figure 33-A first to see if you are a qualified individual. Ez form 2010 If you are, go to Table 33-1 to make sure your income is not too high to take the credit. Ez form 2010 You can take the credit only if you file Form 1040 or Form 1040A. Ez form 2010 You cannot take the credit if you file Form 1040EZ. Ez form 2010 Qualified Individual You are a qualified individual for this credit if you are a U. Ez form 2010 S. Ez form 2010 citizen or resident alien, and either of the following applies. Ez form 2010 You were age 65 or older at the end of 2013. Ez form 2010 You were under age 65 at the end of 2013 and all three of the following statements are true. Ez form 2010 You retired on permanent and total disability (explained later). Ez form 2010 You received taxable disability income for 2013. Ez form 2010 On January 1, 2013, you had not reached mandatory retirement age (defined later under Disability income ). Ez form 2010 Age 65. Ez form 2010   You are considered to be age 65 on the day before your 65th birthday. Ez form 2010 Therefore, if you were born on January 1, 1949, you are considered to be age 65 at the end of 2013. Ez form 2010 U. Ez form 2010 S. Ez form 2010 Citizen or Resident Alien You must be a U. Ez form 2010 S. Ez form 2010 citizen or resident alien (or be treated as a resident alien) to take the credit. Ez form 2010 Generally, you cannot take the credit if you were a nonresident alien at any time during the tax year. Ez form 2010 Exceptions. Ez form 2010   You may be able to take the credit if you are a nonresident alien who is married to a U. Ez form 2010 S. Ez form 2010 citizen or resident alien at the end of the tax year and you and your spouse choose to treat you as a U. Ez form 2010 S. Ez form 2010 resident alien. Ez form 2010 If you make that choice, both you and your spouse are taxed on your worldwide incomes. Ez form 2010 If you were a nonresident alien at the beginning of the year and a resident alien at the end of the year, and you were married to a U. Ez form 2010 S. Ez form 2010 citizen or resident alien at the end of the year, you may be able to choose to be treated as a U. Ez form 2010 S. Ez form 2010 resident alien for the entire year. Ez form 2010 In that case, you may be allowed to take the credit. Ez form 2010 For information on these choices, see chapter 1 of Publication 519, U. Ez form 2010 S. Ez form 2010 Tax Guide for Aliens. Ez form 2010 Married Persons Generally, if you are married at the end of the tax year, you and your spouse must file a joint return to take the credit. Ez form 2010 However, if you and your spouse did not live in the same household at any time during the tax year, you can file either a joint return or separate returns and still take the credit. Ez form 2010 Head of household. Ez form 2010   You can file as head of household and qualify to take the credit, even if your spouse lived with you during the first 6 months of the year, if you meet certain tests. Ez form 2010 See Head of Household in chapter 2 for the tests you must meet. Ez form 2010 Under Age 65 If you are under age 65 at the end of 2013, you can qualify for the credit only if you are retired on permanent and total disability (discussed next) and have taxable disability income (discussed later under Disability income ). Ez form 2010 You are retired on permanent and total disability if: You were permanently and totally disabled when you retired, and You retired on disability before the close of the tax year. Ez form 2010 Even if you do not retire formally, you may be considered retired on disability when you have stopped working because of your disability. Ez form 2010 If you retired on disability before 1977, and were not permanently and totally disabled at the time, you can qualify for the credit if you were permanently and totally disabled on January 1, 1976, or January 1, 1977. Ez form 2010 Permanent and total disability. Ez form 2010    You are permanently and totally disabled if you cannot engage in any substantial gainful activity because of your physical or mental condition. Ez form 2010 A qualified physician must certify that the condition has lasted or can be expected to last continuously for 12 months or more, or that the condition can be expected to result in death. Ez form 2010 See Physician's statement , later. Ez form 2010 Substantial gainful activity. Ez form 2010   Substantial gainful activity is the performance of significant duties over a reasonable period of time while working for pay or profit, or in work generally done for pay or profit. Ez form 2010 Full-time work (or part-time work done at your employer's convenience) in a competitive work situation for at least the minimum wage conclusively shows that you are able to engage in substantial gainful activity. Ez form 2010   Substantial gainful activity is not work you do to take care of yourself or your home. Ez form 2010 It is not unpaid work on hobbies, institutional therapy or training, school attendance, clubs, social programs, and similar activities. Ez form 2010 However, doing this kind of work may show that you are able to engage in substantial gainful activity. Ez form 2010    The fact that you have not worked for some time is not, of itself, conclusive evidence that you cannot engage in substantial gainful activity. Ez form 2010 Sheltered employment. Ez form 2010   Certain work offered at qualified locations to physically or mentally impaired persons is considered sheltered employment. Ez form 2010 These qualified locations are in sheltered workshops, hospitals, and similar institutions, homebound programs, and Department of Veterans Affairs (VA) sponsored homes. Ez form 2010   Compared to commercial employment, pay is lower for sheltered employment. Ez form 2010 Therefore, one usually does not look for sheltered employment if he or she can get other employment. Ez form 2010 The fact that one has accepted sheltered employment is not proof of the person's ability to engage in substantial gainful activity. Ez form 2010 Physician's statement. Ez form 2010   If you are under age 65, you must have your physician complete a statement certifying that you were permanently and totally disabled on the date you retired. Ez form 2010 You can use the statement in the Instructions for Schedule R. Ez form 2010    Figure 33-A. Ez form 2010 Are You a Qualified Individual? This image is too large to be displayed in the current screen. Ez form 2010 Please click the link to view the image. Ez form 2010 Figure 33-A Are You a Qualified Individual?   You do not have to file this statement with your Form 1040 or Form 1040A, but you must keep it for your records. Ez form 2010 Veterans. Ez form 2010   If the Department of Veterans Affairs (VA) certifies that you are permanently and totally disabled, you can substitute VA Form 21-0172, Certification of Permanent and Total Disability, for the physician's statement you are required to keep. Ez form 2010 VA Form 21-0172 must be signed by a person authorized by the VA to do so. Ez form 2010 You can get this form from your local VA regional office. Ez form 2010 Physician's statement obtained in earlier year. Ez form 2010   If you got a physician's statement in an earlier year and, due to your continued disabled condition, you were unable to engage in any substantial gainful activity during 2013, you may not need to get another physician's statement for 2013. Ez form 2010 For a detailed explanation of the conditions you must meet, see the instructions for Schedule R, Part II. Ez form 2010 If you meet the required conditions, check the box on your Schedule R, Part II, line 2. Ez form 2010   If you checked box 4, 5, or 6 in Part I of Schedule R, enter in the space above the box on line 2 in Part II the first name(s) of the spouse(s) for whom the box is checked. Ez form 2010 Table 33-1. Ez form 2010 Income Limits IF your filing status is . Ez form 2010 . Ez form 2010 . Ez form 2010 THEN, even if you qualify (see Figure 33-A ), you CANNOT take the credit if. Ez form 2010 . Ez form 2010 . Ez form 2010   Your adjusted gross income (AGI)* is equal to or more than. Ez form 2010 . Ez form 2010 . Ez form 2010     OR the total of your nontaxable social security and other nontaxable pension(s), annuities, or disability income is equal to or more than. Ez form 2010 . Ez form 2010 . Ez form 2010   single, head of household, or qualifying widow(er) with dependent child   $17,500     $5,000   married filing jointly and only one spouse qualifies in Figure 33-A   $20,000     $5,000   married filing jointly and both spouses qualify in Figure 33-A   $25,000     $7,500   married filing separately and you lived apart from your spouse for all of 2013   $12,500     $3,750   * AGI is the amount on Form 1040A, line 22, or Form 1040, line 38. Ez form 2010 Disability income. Ez form 2010   If you are under age 65, you must also have taxable disability income to qualify for the credit. Ez form 2010 Disability income must meet both of the following requirements. Ez form 2010 It must be paid under your employer's accident or health plan or pension plan. Ez form 2010 It must be included in your income as wages (or payments instead of wages) for the time you are absent from work because of permanent and total disability. Ez form 2010 Payments that are not disability income. Ez form 2010   Any payment you receive from a plan that does not provide for disability retirement is not disability income. Ez form 2010 Any lump-sum payment for accrued annual leave that you receive when you retire on disability is a salary payment and is not disability income. Ez form 2010   For purposes of the credit for the elderly or the disabled, disability income does not include amounts you receive after you reach mandatory retirement age. Ez form 2010 Mandatory retirement age is the age set by your employer at which you would have had to retire, had you not become disabled. Ez form 2010 Income Limits To determine if you can claim the credit, you must consider two income limits. Ez form 2010 The first limit is the amount of your adjusted gross income (AGI). Ez form 2010 The second limit is the amount of nontaxable social security and other nontaxable pensions, annuities, or disability income you received. Ez form 2010 The limits are shown in Table 33-1. Ez form 2010 If your AGI and nontaxable pensions, annuities, or disability income are less than the income limits, you may be able to claim the credit. Ez form 2010 See How to Claim the Credit , later. Ez form 2010 If either your AGI or your nontaxable pensions, annuities, or disability income are equal to or more than the income limits, you cannot take the credit. Ez form 2010 How to Claim the Credit You can figure the credit yourself or the Internal Revenue Service will figure it for you. Ez form 2010 Credit Figured for You If you choose to have the IRS figure the credit for you, read the following discussion for the form you will file (Form 1040 or 1040A). Ez form 2010 If you want the IRS to figure your tax, see chapter 30. Ez form 2010 Form 1040. Ez form 2010   If you want the IRS to figure your credit, see Form 1040 Line Entries under Tax Figured by IRS in chapter 30. Ez form 2010 Form 1040A. Ez form 2010   If you want the IRS to figure your credit, see Form 1040A Line Entries under Tax Figured by IRS in chapter 30. Ez form 2010 Credit Figured by You If you choose to figure the credit yourself, fill out the front of Schedule R. Ez form 2010 Next, fill out Schedule R, Part III. Ez form 2010 If you file Form 1040A, enter the amount from Schedule R, line 22, on Form 1040A, line 30. Ez form 2010 If you file Form 1040, include the amount from Schedule R, line 22, on line 53; check box c, and enter “Sch R” on the line next to that box. Ez form 2010 For a step-by-step discussion about filling out Part III of Schedule R, see Figuring the Credit Yourself in Publication 524. Ez form 2010 Limit on credit. Ez form 2010   The amount of the credit you can claim is generally limited to the amount of your tax. Ez form 2010 Use the Credit Limit Worksheet in the Instructions for Schedule R to determine if your credit is limited. Ez form 2010 Prev  Up  Next   Home   More Online Publications