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Federal Income Tax Forms 1040ez

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Federal Income Tax Forms 1040ez

Federal income tax forms 1040ez 13. Federal income tax forms 1040ez   Employment Taxes Table of Contents What's New for 2013 What's New for 2014 Reminders Important Dates for 2014 Introduction Topics - This chapter discusses: Useful Items - You may want to see: Farm Employment Family Employees Crew Leaders Social Security and Medicare TaxesReligious exemption. Federal income tax forms 1040ez Wage limit. Federal income tax forms 1040ez Federal Income Tax WithholdingNew Form W-4 for 2014. Federal income tax forms 1040ez Required Notice to Employees About Earned Income Credit (EIC) Reporting and Paying Social Security, Medicare, and Withheld Federal Income TaxesElectronic deposit requirement. Federal income tax forms 1040ez Federal Unemployment (FUTA) TaxReporting and Paying FUTA Tax What's New for 2013 Social security and Medicare tax for 2013. Federal income tax forms 1040ez  The employee tax rate for social security is 6. Federal income tax forms 1040ez 2%. Federal income tax forms 1040ez Previously, the employee tax rate for social security was 4. Federal income tax forms 1040ez 2%. Federal income tax forms 1040ez The employer tax rate for social security remains unchanged at 6. Federal income tax forms 1040ez 2%. Federal income tax forms 1040ez The social security wage base limit is $113,700. Federal income tax forms 1040ez The Medicare tax rate is 1. Federal income tax forms 1040ez 45% each for the employee and employer, unchanged from 2012. Federal income tax forms 1040ez There is no wage base limit for Medicare tax. Federal income tax forms 1040ez Additional Medicare Tax. Federal income tax forms 1040ez  In addition to withholding Medicare tax at 1. Federal income tax forms 1040ez 45%, you must withhold a 0. Federal income tax forms 1040ez 9% Additional Medicare Tax from wages you pay to an employee in excess of $200,000 in a calendar year. Federal income tax forms 1040ez You are required to begin withholding Additional Medicare Tax in the pay period in which you pay wages in excess of $200,000 to an employee and continue to withhold it each pay period until the end of the calendar year. Federal income tax forms 1040ez Additional Medicare Tax is only imposed on the employee. Federal income tax forms 1040ez There is no employer share of Additional Medicare Tax. Federal income tax forms 1040ez All wages that are subject to Medicare tax are subject to Additional Medicare Tax withholding if paid in excess of the $200,000 threshold. Federal income tax forms 1040ez For more information on what wages are subject to Medicare tax, see the chart, Special Rules for Various Types of Services and Payments, in section 15 of Publication 15 (Circular E), Employer's Tax Guide. Federal income tax forms 1040ez For more information on Additional Medicare Tax, visit IRS. Federal income tax forms 1040ez gov and enter “Additional Medicare Tax” in the search box. Federal income tax forms 1040ez Leave-based donation programs to aid victims of Hurricane Sandy. Federal income tax forms 1040ez  Under these programs, employees may donate their vacation, sick, or personal leave in exchange for employer cash payments made before January 1, 2014, to qualified tax-exempt organizations providing relief for the victims of Hurricane Sandy. Federal income tax forms 1040ez The donated leave will not be included in the income or wages of the employee. Federal income tax forms 1040ez The employer may deduct the cash payments as business expenses or charitable contributions. Federal income tax forms 1040ez For more information, see Notice 2012-69, 2012-51 I. Federal income tax forms 1040ez R. Federal income tax forms 1040ez B. Federal income tax forms 1040ez 712, available at www. Federal income tax forms 1040ez irs. Federal income tax forms 1040ez gov/irb/2012-51_IRB/ar09. Federal income tax forms 1040ez html. Federal income tax forms 1040ez Work opportunity tax credit for qualified tax-exempt organizations hiring qualified veterans extended. Federal income tax forms 1040ez  The work opportunity tax credit is now available for eligible unemployed veterans who begin work before January 1, 2014. Federal income tax forms 1040ez Previously, the credit was available for unemployed veterans who began work on or after November 22, 2011, and before January 1, 2013. Federal income tax forms 1040ez Qualified tax-exempt organizations that hire eligible unemployed veterans can claim the work opportunity tax credit against their payroll tax liability using Form 5884-C, Work Opportunity Credit for Qualified Tax-Exempt Organizations Hiring Qualified Veterans. Federal income tax forms 1040ez For more information, visit IRS. Federal income tax forms 1040ez gov and enter “work opportunity credit” in the search box. Federal income tax forms 1040ez What's New for 2014 Social security and Medicare tax for 2014. Federal income tax forms 1040ez  The employee and employer tax rates for social security and the maximum amount of wages subject to social security tax for 2014 will be discussed in Publication 51 (Circular A), Agricultural Employer's Tax Guide (For use in 2014). Federal income tax forms 1040ez The Medicare tax rate for 2014 will also be discussed in Publication 51 (Circular A) (For use in 2014). Federal income tax forms 1040ez There is no limit on the amount of wages subject to Medicare tax. Federal income tax forms 1040ez Reminders Additional employment tax information for farmers. Federal income tax forms 1040ez  See Publication 51 (Circular A) for more detailed guidance on employment taxes. Federal income tax forms 1040ez For the latest information about employment tax developments impacting farmers, go to www. Federal income tax forms 1040ez irs. Federal income tax forms 1040ez gov/pub51. Federal income tax forms 1040ez Correcting a previously filed Form 943. Federal income tax forms 1040ez  If you discover an error on a previously filed Form 943, Employer's Annual Federal Tax Return for Agricultural Employees, make the correction using Form 943-X, Adjusted Employer's Annual Federal Tax Return for Agricultural Employees or Claim for Refund. Federal income tax forms 1040ez Form 943-X is filed separately from Form 943. Federal income tax forms 1040ez For more information on correcting Form 943, see the Instructions for Form 943-X. Federal income tax forms 1040ez Federal tax deposits must be made by electronic funds transfer. Federal income tax forms 1040ez  You must use electronic funds transfer to make all federal tax deposits. Federal income tax forms 1040ez Generally, electronic funds transfers are made using the Electronic Federal Tax Payment System (EFTPS). Federal income tax forms 1040ez 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 electronic deposits on your behalf. Federal income tax forms 1040ez Also, you may arrange for your financial institution to initiate a same-day wire payment on your behalf. Federal income tax forms 1040ez EFTPS is a free service provided by the Department of Treasury. Federal income tax forms 1040ez Services provided by your tax professional, financial institution, payroll service, or other third party may have a fee. Federal income tax forms 1040ez For more information on making federal tax deposits, see section 7 of Publication 51 (Circular A). Federal income tax forms 1040ez To get more information about EFTPS or to enroll in EFTPS, visit www. Federal income tax forms 1040ez eftps. Federal income tax forms 1040ez gov or call 1-800-555-4477 or 1-800-733-4829 (TDD). Federal income tax forms 1040ez Additional information about EFTPS is also available in Publication 966, Electronic Federal Tax Payment System: A Guide To Getting Started. Federal income tax forms 1040ez Important Dates for 2014 You should take the action indicated by the dates listed. Federal income tax forms 1040ez See By February 15 and On February 16 for Form W-4, Employee's Withholding Allowance Certificate, information. Federal income tax forms 1040ez Due dates for deposits of withheld federal income taxes, social security taxes, and Medicare taxes are not listed here. Federal income tax forms 1040ez For these dates, see Publication 509, Tax Calendars (For use in 2014). Federal income tax forms 1040ez Note. Federal income tax forms 1040ez  If any date shown below for filing a return, furnishing a form, or depositing taxes falls on a Saturday, Sunday, or legal holiday, the due date is the next business day. Federal income tax forms 1040ez A statewide legal holiday delays a filing or furnishing due date only if the IRS office where you are required to file a return or furnish a form is located in that state. Federal income tax forms 1040ez For any due date, you will meet the “file” or “furnish” date requirement if the envelope containing the tax return or form is properly addressed, contains sufficient postage, and is postmarked by the U. Federal income tax forms 1040ez S. Federal income tax forms 1040ez Postal Service by the due date, or sent by an IRS-designated delivery service by the due date. Federal income tax forms 1040ez See Private delivery services in Publication 51 (Circular A). Federal income tax forms 1040ez Federal tax deposits can only be made by electronic funds transfer and are governed by legal holidays in the District of Columbia. Federal income tax forms 1040ez Statewide holidays no longer apply. Federal income tax forms 1040ez For a list of legal holidays that delay the due date of a federal tax deposit, see section 7 of Publication 51 (Circular A). Federal income tax forms 1040ez Fiscal year taxpayers. Federal income tax forms 1040ez  The due dates listed below apply whether you use a calendar or a fiscal year. Federal income tax forms 1040ez By January 31. Federal income tax forms 1040ez   File Form 943 with the IRS. Federal income tax forms 1040ez If you deposited all Form 943 taxes when due, you have 10 additional days to file. Federal income tax forms 1040ez Furnish each employee with a completed Form W-2, Wage and Tax Statement. Federal income tax forms 1040ez Furnish each recipient to whom you paid $600 or more in nonemployee compensation with a completed Form 1099 (for example, Form 1099-MISC). Federal income tax forms 1040ez File Form 940, Employer's Annual Federal Unemployment (FUTA) Tax Return, with the IRS. Federal income tax forms 1040ez If you deposited all the FUTA tax when due, you have 10 additional days to file. Federal income tax forms 1040ez File Form 945, Annual Return of Withheld Federal Income Tax, with the IRS to report any nonpayroll income tax withheld during 2013. Federal income tax forms 1040ez If you deposited all Form 945 taxes when due, you have 10 additional days to file. Federal income tax forms 1040ez By February 15. Federal income tax forms 1040ez  Ask for a new Form W-4 or Formulario W-4(SP), Certificado de Exención de Retenciones del Empleado, from each employee who claimed exemption from federal income tax withholding last year. Federal income tax forms 1040ez On February 16. Federal income tax forms 1040ez  Any Form W-4 claiming exemption from withholding for the previous year has now expired. Federal income tax forms 1040ez Begin withholding for any employee who previously claimed exemption from withholding but has not given you a new Form W-4 for the current year. Federal income tax forms 1040ez If the employee does not give you a new Form W-4, withhold taxes based on the last valid Form W-4 you have for the employee that does not claim exemption from withholding or, if one does not exist, as if he or she is single with zero withholding allowances. Federal income tax forms 1040ez If the employee furnishes a new Form W-4 claiming exemption from withholding after February 15, you may apply the exemption to future wages, but do not refund taxes withheld while the exempt status was not in place. Federal income tax forms 1040ez By February 28. Federal income tax forms 1040ez   File paper Forms 1099 and 1096. Federal income tax forms 1040ez File Copy A of all paper Forms 1099 with Form 1096, Annual Summary and Transmittal of U. Federal income tax forms 1040ez S. Federal income tax forms 1040ez Information Returns, with the IRS. Federal income tax forms 1040ez For electronically filed returns, see By March 31 below. Federal income tax forms 1040ez File paper Forms W-2 and W-3. Federal income tax forms 1040ez File Copy A of all paper Forms W-2 with Form W-3, Transmittal of Wage and Tax Statements, with the Social Security Administration (SSA). Federal income tax forms 1040ez For electronically filed returns, see By March 31 below. Federal income tax forms 1040ez By March 31. Federal income tax forms 1040ez   File electronic Forms W-2 and 1099. Federal income tax forms 1040ez File electronic Forms W-2 with the SSA and Forms 1099 with the IRS. Federal income tax forms 1040ez For more information on reporting Form W-2 information to the SSA electronically, visit the SSA's Employer W-2 Filing Instructions & Information webpage at www. Federal income tax forms 1040ez socialsecurity. Federal income tax forms 1040ez gov/employer. Federal income tax forms 1040ez For information on filing information returns electronically with the IRS, see Publication 1220, Specifications for Filing Forms 1097, 1098, 1099, 3921, 3922, 5498, 8935, and W-2G Electronically. Federal income tax forms 1040ez By April 30, July 31, October 31, and January 31. Federal income tax forms 1040ez   Deposit FUTA taxes. Federal income tax forms 1040ez Deposit FUTA tax due if it is more than $500. Federal income tax forms 1040ez Before December 1. Federal income tax forms 1040ez  Remind employees to submit a new Form W-4 if their withholding allowances have changed or will change for the next year. Federal income tax forms 1040ez Introduction You are generally required to withhold federal income tax from the wages of your employees. Federal income tax forms 1040ez You may also be subject to social security and Medicare taxes under the Federal Insurance Contributions Act (FICA) and federal unemployment tax under the Federal Unemployment Tax Act (FUTA). Federal income tax forms 1040ez You must also withhold Additional Medicare Tax from wages you pay to an employee in excess of $200,000 in a calendar year. Federal income tax forms 1040ez This chapter includes information about these taxes. Federal income tax forms 1040ez You must also pay self-employment tax on your net earnings from farming. Federal income tax forms 1040ez See chapter 12 for information on self-employment tax. Federal income tax forms 1040ez Topics - This chapter discusses: Farm employment, Family employees, Crew leaders, Social security and Medicare taxes, Additional Medicare Tax withholding, Federal income tax withholding, Reporting and paying social security, Medicare, and withheld federal income taxes, and FUTA tax. Federal income tax forms 1040ez Useful Items - You may want to see: Publication 15 (Circular E), Employer's Tax Guide 15-A Employer's Supplemental Tax Guide 15-B Employer's Tax Guide to Fringe Benefits 51 (Circular A), Agricultural Employer's Tax Guide 926 Household Employer's Tax Guide Form (and Instructions) W-2 Wage and Tax Statement W-4 Employee's Withholding Allowance Certificate W-9 Request for Taxpayer Identification Number and Certification 940 Employer's Annual Federal Unemployment (FUTA) Tax Return 943 Employer's Annual Federal Tax Return for Agricultural Employees 943-X Adjusted Employer's Annual Federal Tax Return for Agricultural Employees or Claim for Refund See chapter 16 for information about getting publications and forms. Federal income tax forms 1040ez Farm Employment In general, you are an employer of farmworkers if your employees do any of the following types of work. Federal income tax forms 1040ez Raising or harvesting agricultural or horticultural products on a farm, including raising and feeding of livestock. Federal income tax forms 1040ez Operating, managing, conserving, improving, or maintaining your farm and its tools and equipment. Federal income tax forms 1040ez Services performed in salvaging timber, or clearing land of brush and other debris, left by a hurricane (also known as hurricane labor). Federal income tax forms 1040ez Handling, processing, or packaging any agricultural or horticultural commodity if you produced more than half of the commodity (for a group of up to 20 unincorporated operators, all of the commodity). Federal income tax forms 1040ez Work related to cotton ginning, turpentine, gum resin products, or the operation and maintenance of irrigation facilities. Federal income tax forms 1040ez For more information, see Publication 51 (Circular A). Federal income tax forms 1040ez Generally, a worker who performs services for you is your employee if you have the right to control what will be done and how it will be done. Federal income tax forms 1040ez This is so even when you give the employee freedom of action. Federal income tax forms 1040ez What matters is that you have the right to control the details of how the services are performed. Federal income tax forms 1040ez You are responsible for withholding and paying employment taxes for your employees. Federal income tax forms 1040ez You are also required to file employment tax returns. Federal income tax forms 1040ez These requirements do not apply to amounts that you pay to independent contractors. Federal income tax forms 1040ez See Publication 15-A for more information on how to determine whether an individual providing services is an independent contractor or an employee. Federal income tax forms 1040ez If you employ a family of workers, each worker subject to your control (not just the head of the family) is an employee. Federal income tax forms 1040ez Special rules apply to crew leaders. Federal income tax forms 1040ez See Crew Leaders , later. Federal income tax forms 1040ez Employer identification number (EIN). Federal income tax forms 1040ez   If you have employees, you must have an EIN. Federal income tax forms 1040ez If you do not have an EIN, you may apply for one online. Federal income tax forms 1040ez Go to IRS. Federal income tax forms 1040ez gov and click on the Apply for an EIN Online link under Tools. Federal income tax forms 1040ez You may also apply for an EIN by calling 1-800-829-4933 or 1-800-829-4059 (TDD/TTY for persons who are deaf, hard of hearing, or have a speech disability). Federal income tax forms 1040ez The hours of operation for both numbers are Monday–Friday form 7:00 a. Federal income tax forms 1040ez m. Federal income tax forms 1040ez –7:00 p. Federal income tax forms 1040ez m. Federal income tax forms 1040ez local time (Alaska and Hawaii follow Pacific time). Federal income tax forms 1040ez You can also fax or mail Form SS-4, Application for Employer Identification Number, to the IRS. Federal income tax forms 1040ez Employee's social security number (SSN). Federal income tax forms 1040ez   An employee who does not have an SSN should submit Form SS-5, Application for a Social Security Card, to the Social Security Administration (SSA). Federal income tax forms 1040ez Form SS-5 is available from any SSA office or by calling 1-800-772-1213 (operates 24 hours per day). Federal income tax forms 1040ez It is also available from the SSA's website at www. Federal income tax forms 1040ez socialsecurity. Federal income tax forms 1040ez gov. Federal income tax forms 1040ez   The employee must furnish evidence of age, identity, and U. Federal income tax forms 1040ez S. Federal income tax forms 1040ez citizenship or lawful immigration status permitting employment with the Form SS-5. Federal income tax forms 1040ez An employee who is age 18 or older must appear in person with this evidence at an SSA office. Federal income tax forms 1040ez Form I-9. Federal income tax forms 1040ez    You must verify that each new employee is legally eligible to work in the United States. Federal income tax forms 1040ez This includes completing the Form I-9, Employment Eligibility Verification. Federal income tax forms 1040ez Form I-9 is available from the U. Federal income tax forms 1040ez S. Federal income tax forms 1040ez Citizenship and Immigration Services (USCIS) offices or by calling the Bureau of Citizenship and Immigration Services Forms Request Line at 1-800-870-3676. Federal income tax forms 1040ez Form I-9 is also available from the USCIS website at www. Federal income tax forms 1040ez uscis. Federal income tax forms 1040ez gov. Federal income tax forms 1040ez You can also contact the USCIS at 1-800-375-5283 for more information. Federal income tax forms 1040ez New hire reporting. Federal income tax forms 1040ez   You are required to report any new employee to a designated state new hire registry. Federal income tax forms 1040ez Many states accept a copy of Form W-4 with employer information added. Federal income tax forms 1040ez Visit the Office of Child Support Enforcement website at www. Federal income tax forms 1040ez acf. Federal income tax forms 1040ez hhs. Federal income tax forms 1040ez gov/programs/cse/newhire for more information. Federal income tax forms 1040ez Family Employees Generally, the wages you pay to family members who are your employees are subject to employment taxes. Federal income tax forms 1040ez However, certain exemptions may apply to wages paid to your child, spouse, or parent. Federal income tax forms 1040ez Exemptions for your child. Federal income tax forms 1040ez   Payments for the services of your child under age 18 who works for you in your trade or business (including a farm) are not subject to social security and Medicare taxes. Federal income tax forms 1040ez However, see Nonexempt services of a child or spouse , later. Federal income tax forms 1040ez Payments for the services of your child under age 21 employed by you in other than a trade or business, such as payments for household services in your home, are also not subject to social security or Medicare taxes. Federal income tax forms 1040ez Payments for the services of your child under age 21 employed by you, whether or not in your trade or business, are not subject to FUTA tax. Federal income tax forms 1040ez Although not subject to social security, Medicare, or FUTA tax, the child's wages still may be subject to federal income tax withholding. Federal income tax forms 1040ez Exemptions for your spouse. Federal income tax forms 1040ez   Payments for the services of your spouse who works for you in your trade or business are subject to federal income tax withholding and social security and Medicare taxes, but not FUTA tax. Federal income tax forms 1040ez   Payments for the services of your spouse employed by you in other than a trade or business, such as payments for household services in your home, are not subject to social security, Medicare, or FUTA taxes. Federal income tax forms 1040ez Nonexempt services of a child or spouse. Federal income tax forms 1040ez   Payments for the services of your child or spouse are subject to federal income tax withholding as well as social security, Medicare, and FUTA taxes if he or she works for any of the following entities. Federal income tax forms 1040ez A corporation, even if it is controlled by you. Federal income tax forms 1040ez A partnership, even if you are a partner. Federal income tax forms 1040ez This does not apply to wages paid to your child if each partner is a parent of the child. Federal income tax forms 1040ez An estate or trust, even if it is the estate of a deceased parent. Federal income tax forms 1040ez In these situations, the child or spouse is considered to work for the corporation, partnership, or estate, not you. Federal income tax forms 1040ez Exemptions for your parent. Federal income tax forms 1040ez   Payments for the services of your parent employed by you in your trade or business are subject to federal income tax withholding and social security and Medicare taxes. Federal income tax forms 1040ez Social security and Medicare taxes do not apply to wages paid to your parent for services not in your trade or business, but they do apply to payments for household services in your home if both the following conditions are satisfied. Federal income tax forms 1040ez You have a child living in your home who is under age 18 or has a physical or mental condition that requires care by an adult for at least 4 continuous weeks in a calendar quarter. Federal income tax forms 1040ez You are a widow or widower; or divorced and not remarried; or have a spouse in the home who, because of a physical or mental condition, cannot care for your child for at least 4 continuous weeks in the quarter. Federal income tax forms 1040ez   Wages you pay to your parent are not subject to FUTA tax, regardless of the type of services provided. Federal income tax forms 1040ez Qualified joint venture. Federal income tax forms 1040ez   If spouses elect to be treated as a qualified joint venture instead of a partnership, either spouse may report and pay the employment taxes due on the wages paid to employees using the EIN of that spouse's sole proprietorship. Federal income tax forms 1040ez For more information about qualified joint ventures, see chapter 12. Federal income tax forms 1040ez Crew Leaders If farmworkers are provided by a crew leader, the crew leader may be the employer of the workers. Federal income tax forms 1040ez Social security and Medicare taxes. Federal income tax forms 1040ez   For social security and Medicare tax purposes, the crew leader is the employer of the workers if both of the following requirements are met. Federal income tax forms 1040ez The crew leader pays (either on his or her own behalf or on behalf of the farmer) the workers for their farm labor. Federal income tax forms 1040ez The crew leader has not entered into a written agreement with the farmer under which the crew leader is designated as an employee of the farmer. Federal income tax forms 1040ez Federal income tax withholding. Federal income tax forms 1040ez   If the crew leader is the employer for social security and Medicare tax purposes, the crew leader is the employer for federal income tax withholding purposes. Federal income tax forms 1040ez Federal unemployment (FUTA) tax. Federal income tax forms 1040ez   For FUTA tax purposes, the crew leader is the employer of the workers if, in addition to the earlier requirements, either of the following requirements are met. Federal income tax forms 1040ez The crew leader is registered under the Migrant and Seasonal Agricultural Worker Protection Act. Federal income tax forms 1040ez Substantially all crew members operate or maintain mechanized equipment provided by the crew leader as part of the service to the farmer. Federal income tax forms 1040ez   The farmer is the employer of workers furnished by a crew leader in all other situations. Federal income tax forms 1040ez In addition, the farmer is the employer of workers furnished by a registered crew leader if the workers are the employees of the farmer under the common-law test. Federal income tax forms 1040ez For example, some farmers employ individuals to recruit farmworkers exclusively for them. Federal income tax forms 1040ez Although these individuals may be required to register under the Migrant and Seasonal Agricultural Worker Protection Act, the workers are employed directly by the farmer. Federal income tax forms 1040ez The farmer is the employer in these cases. Federal income tax forms 1040ez For information about common-law employees, see section 1 of Publication 15-A. Federal income tax forms 1040ez For information about crew leaders, see the Department of Labor website at www. Federal income tax forms 1040ez dol. Federal income tax forms 1040ez gov/whd/regs/compliance/whdfs49. Federal income tax forms 1040ez htm. Federal income tax forms 1040ez Social Security and Medicare Taxes All cash wages you pay to an employee during the year for farmwork are subject to social security and Medicare taxes if you meet either of the following tests. Federal income tax forms 1040ez You pay the employee $150 or more in cash wages (count all wages paid on a time, piecework, or other basis) during the year for farmwork (the $150 test). Federal income tax forms 1040ez The $150 test applies separately to each farmworker that you employ. Federal income tax forms 1040ez If you employ a family of workers, each member is treated separately. Federal income tax forms 1040ez Do not count wages paid by other employers. Federal income tax forms 1040ez You pay cash and noncash wages of $2,500 or more during the year to all your employees for farmwork (the $2,500 test). Federal income tax forms 1040ez If the $2,500 test for the group is not met, the $150 test for an employee still applies. Federal income tax forms 1040ez Exceptions. Federal income tax forms 1040ez   Annual cash wages of less than $150 you pay to a seasonal farmworker are not subject to social security and Medicare taxes, even if you pay $2,500 or more to all your farmworkers. Federal income tax forms 1040ez However, these wages count toward the $2,500 test for determining whether other farmworkers' wages are subject to social security and Medicare taxes. Federal income tax forms 1040ez   A seasonal farmworker is a worker who: Works as a hand-harvest laborer, Is paid piece rates in an operation usually paid on this basis in the region of employment, Commutes daily from his or her permanent home to the farm, and Worked in agriculture less than 13 weeks in the preceding calendar year. Federal income tax forms 1040ez   See Family Employees , earlier, for certain exemptions from social security and Medicare taxes that apply to your child, spouse, and parent. Federal income tax forms 1040ez Religious exemption. Federal income tax forms 1040ez   An exemption from social security and Medicare taxes is available to members of a recognized religious group or division opposed to public insurance. Federal income tax forms 1040ez This exemption is available only if both the employee and the employer are members of the group or division. Federal income tax forms 1040ez   For more information, see Publication 517, Social Security and Other Information for Members of the Clergy and Religious Workers. Federal income tax forms 1040ez Cash wages. Federal income tax forms 1040ez   Only cash wages paid to farmworkers are subject to social security and Medicare taxes. Federal income tax forms 1040ez Cash wages include checks, money orders, and any kind of money or cash. Federal income tax forms 1040ez   Only cash wages subject to social security and Medicare taxes are credited to your employees for social security benefit purposes. Federal income tax forms 1040ez Payments not subject to these taxes, such as commodity wages, do not contribute to your employees' social security coverage. Federal income tax forms 1040ez For information about social security benefits, contact the SSA at 1-800-772-1213 or online at www. Federal income tax forms 1040ez socialsecurity. Federal income tax forms 1040ez gov. Federal income tax forms 1040ez Noncash wages. Federal income tax forms 1040ez    Noncash wages include food, lodging, clothing, transportation passes, and other goods and services. Federal income tax forms 1040ez Noncash wages paid to farmworkers, including commodity wages, are not subject to social security and Medicare taxes. Federal income tax forms 1040ez However, they are subject to these taxes if the substance of the transaction is a cash payment. Federal income tax forms 1040ez For information on lodging provided as a condition of employment, see Publication 15-B. Federal income tax forms 1040ez   Report the value of noncash wages in box 1 of Form W-2 together with cash wages. Federal income tax forms 1040ez Do not show noncash wages in box 3 or in box 5, (unless the substance of the transaction is a cash payment). Federal income tax forms 1040ez Tax rates and social security wage limit. Federal income tax forms 1040ez   For 2013, the employer and the employee will pay the following taxes. Federal income tax forms 1040ez The employer and employee each pay 6. Federal income tax forms 1040ez 2% of cash wages for social security tax (old-age, survivors, and disability insurance). Federal income tax forms 1040ez The employer and employee each pay 1. Federal income tax forms 1040ez 45% of cash wages for Medicare tax (hospital insurance). Federal income tax forms 1040ez The employee pays 0. Federal income tax forms 1040ez 9% of cash wages in excess of $200,000 for Additional Medicare Tax. Federal income tax forms 1040ez Wage limit. Federal income tax forms 1040ez   The limit on wages subject to the social security tax for 2013 is $113,700. Federal income tax forms 1040ez There is no limit on wages subject to the Medicare tax. Federal income tax forms 1040ez All covered wages are subject to the Medicare tax. Federal income tax forms 1040ez Additionally, all wages in excess of $200,000 are subject to Additional Medicare Tax withholding. Federal income tax forms 1040ez Paying employee's share. Federal income tax forms 1040ez   If you would rather pay the employee's share of social security and Medicare taxes without deducting it from his or her wages, you may do so. Federal income tax forms 1040ez It is additional income to the employee. Federal income tax forms 1040ez You must include it in box 1 of the employee's Form W-2, but do not count it as social security and Medicare wages (boxes 3 and 5 on Form W-2) or as wages for federal unemployment (FUTA) tax purposes. Federal income tax forms 1040ez Example. Federal income tax forms 1040ez Jane operates a small family fruit farm. Federal income tax forms 1040ez She employs day laborers in the picking season to enable her to timely get her crop to market. Federal income tax forms 1040ez She does not deduct the employees' share of social security and Medicare taxes from their pay; instead, she pays it on their behalf. Federal income tax forms 1040ez When her accountant, Susan, prepares the employees' Forms W-2, she adds each employee's share of social security and Medicare taxes paid by Jane to the employee's wage income (box 1 of Form W-2), but does not include it in box 3 (social security wages) or box 5 (Medicare wages and tips). Federal income tax forms 1040ez For 2013, Jane paid Mary $1,000 during the year. Federal income tax forms 1040ez Susan enters $1,076. Federal income tax forms 1040ez 50 in box 1 of Mary's Form W-2 ($1,000 wages plus $76. Federal income tax forms 1040ez 50 social security and Medicare taxes paid for Mary). Federal income tax forms 1040ez She enters $1,000 in boxes 3 and 5 of Mary's Form W-2. Federal income tax forms 1040ez Additional Medicare Tax. Federal income tax forms 1040ez   In addition to withholding Medicare tax at 1. Federal income tax forms 1040ez 45%, you must withhold a 0. Federal income tax forms 1040ez 9% Additional Medicare Tax from wages you pay to an employee in excess of $200,000 in a calendar year. Federal income tax forms 1040ez You are required to begin withholding Additional Medicare Tax in the pay period in which you pay wages in excess of $200,000 to an employee and continue to withhold it each pay period until the end of the calendar year. Federal income tax forms 1040ez Additional Medicare Tax is only imposed on the employee. Federal income tax forms 1040ez There is no employer share of Additional Medicare Tax. Federal income tax forms 1040ez All wages that are subject to Medicare tax are subject to Additional Medicare Tax withholding if paid in excess of the $200,000 threshold. Federal income tax forms 1040ez   For more information on what wages are subject to Medicare tax, see the chart, Special Rules for Various Types of Services and Payments, in section 15 of Publication 15 (Circular E). Federal income tax forms 1040ez For more information on Additional Medicare Tax, visit IRS. Federal income tax forms 1040ez gov and enter “Additional Medicare Tax” in the search box. Federal income tax forms 1040ez Federal Income Tax Withholding If the cash wages you pay to farmworkers are subject to social security and Medicare taxes, they are also subject to federal income tax withholding. Federal income tax forms 1040ez Although noncash wages are subject to federal income tax, withhold income tax only if you and the employee agree to do so. Federal income tax forms 1040ez The amount to withhold is figured on gross wages without taking out social security and Medicare taxes, union dues, insurance, etc. Federal income tax forms 1040ez Form W-4. Federal income tax forms 1040ez   Generally, the amount of federal income tax you withhold is based on the employee's marital status and withholding allowances claimed on the employee's Form W-4. Federal income tax forms 1040ez In general, an employee can claim withholding allowances on Form W-4 equal to the number of exemptions the employee will be entitled to claim on his or her tax return. Federal income tax forms 1040ez An employee may also be able to claim a special withholding allowance and allowances for estimated deductions and credits. Federal income tax forms 1040ez   Do not withhold federal income tax from the wages of an employee who, by filing Form W-4, certifies that he or she had no federal income tax liability last year and anticipates no liability for the current year. Federal income tax forms 1040ez   You should give each new employee a Form W-4 as soon as you hire the employee. Federal income tax forms 1040ez For Spanish-speaking employees, you may use Formulario W-4(SP) which is the Spanish translation of Form W-4. Federal income tax forms 1040ez Have the employee complete and return the form to you before the first payday. Federal income tax forms 1040ez If the employee does not return the completed form, you must withhold federal income tax as if the employee is single and claims no withholding allowances. Federal income tax forms 1040ez New Form W-4 for 2014. Federal income tax forms 1040ez   You should make the 2014 Form W-4 available to your employees and encourage them to check their income tax withholding for 2014. Federal income tax forms 1040ez Those employees who owed a large amount of tax or received a large refund for 2013 may want to submit a new Form W-4. Federal income tax forms 1040ez You cannot accept substitute Forms W-4 developed by employees. Federal income tax forms 1040ez How to figure withholding. Federal income tax forms 1040ez   You can use one of several methods to determine the amount to withhold. Federal income tax forms 1040ez The methods are described in Publication 51 (Circular A), which contains tables showing the correct amount of federal income tax you should withhold. Federal income tax forms 1040ez Publication 51 (Circular A) also contains additional information about federal income tax withholding. Federal income tax forms 1040ez Nonemployee compensation. Federal income tax forms 1040ez   Generally, you do not have to withhold federal income tax on payments for services to individuals who are not your employees. Federal income tax forms 1040ez However, you may be required to report these payments on Form 1099-MISC, Miscellaneous Income, and to withhold under the backup withholding rules. Federal income tax forms 1040ez For more information, see the Instructions for Form 1099-MISC. Federal income tax forms 1040ez Required Notice to Employees About Earned Income Credit (EIC) You must provide notification about EIC to each employee who worked for you at any time during the year and from whom you did not withhold any federal income tax. Federal income tax forms 1040ez However, you do not have to notify employees who claim exemption from federal income tax withholding on Form W-4. Federal income tax forms 1040ez You meet the notification requirement by giving each employee any of the following. Federal income tax forms 1040ez Form W-2, which contains EIC notification on the back of Copy B. Federal income tax forms 1040ez A substitute Form W-2 with the exact EIC wording shown on the back of copy B of Form W-2. Federal income tax forms 1040ez Notice 797, Possible Federal Tax Refund Due to the Earned Income Credit (EIC). Federal income tax forms 1040ez Your own written statement with the exact wording of Notice 797. Federal income tax forms 1040ez For more information, see Publication 51 (Circular A). Federal income tax forms 1040ez Reporting and Paying Social Security, Medicare, and Withheld Federal Income Taxes You must withhold federal income, social security, and Medicare taxes required to be withheld from the salaries and wages of your employees. Federal income tax forms 1040ez You are liable for the payment of these taxes to the federal government whether or not you collect them from your employees. Federal income tax forms 1040ez If, for example, you withhold less than the correct tax from an employee's wages, you are still liable for the full amount. Federal income tax forms 1040ez You must also pay the employer's share of social security and Medicare taxes. Federal income tax forms 1040ez There is no employer share of Additional Medicare Tax. Federal income tax forms 1040ez Form 943. Federal income tax forms 1040ez   Report withheld federal income tax, social security tax, and Medicare tax on Form 943. Federal income tax forms 1040ez Your 2013 Form 943 is due by January 31, 2014 (or February 10, 2014, if you made deposits on time in full payment of the taxes due for the year). Federal income tax forms 1040ez Deposits. Federal income tax forms 1040ez   Generally, you must deposit both the employer and employee shares of social security and Medicare taxes and federal income tax withheld during the year. Federal income tax forms 1040ez However, you may make payments with Form 943 instead of depositing them if you accumulate less than a $2,500 tax liability (“Total taxes after adjustments” line on Form 943) during the year and you pay in full with a timely filed return. Federal income tax forms 1040ez   For more information on deposit rules, see Publication 51 (Circular A). Federal income tax forms 1040ez Electronic deposit requirement. Federal income tax forms 1040ez   You must use electronic funds transfer to make all federal tax deposits. Federal income tax forms 1040ez Generally, electronic funds transfers are made using EFTPS. Federal income tax forms 1040ez 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 electronic deposits on your behalf. Federal income tax forms 1040ez Also, you may arrange for your financial institution to initiate a same-day wire payment on your behalf. Federal income tax forms 1040ez EFTPS is a free service provided by the Department of Treasury. Federal income tax forms 1040ez Services provided by your tax professional, financial institution, payroll service, or other third party may have a fee. Federal income tax forms 1040ez   For more information on making federal tax deposits, see section 7 of Publication 51 (Circular A). Federal income tax forms 1040ez To get more information about EFTPS or to enroll in EFTPS, visit www. Federal income tax forms 1040ez eftps. Federal income tax forms 1040ez gov or call 1-800-555-4477 or 1-800-733-4829 (TDD). Federal income tax forms 1040ez Additional information about EFTPS is also available in Publication 966. Federal income tax forms 1040ez Form W-2. Federal income tax forms 1040ez   By January 31, you must furnish each employee a Form W-2 showing total wages for the previous year and total federal income tax, social security tax, and Medicare tax withheld. Federal income tax forms 1040ez However, if an employee stops working for you and requests the form earlier, you must give it to the employee within 30 days of the later of the following dates. Federal income tax forms 1040ez The date the employee requests the form. Federal income tax forms 1040ez The date you make your final payment of wages to the employee. Federal income tax forms 1040ez Compensation paid to H-2A visa holders. Federal income tax forms 1040ez   Report compensation of $600 or more paid to foreign agricultural workers who entered the country on H-2A visas in box 1 of Form W-2. Federal income tax forms 1040ez Compensation paid to H-2A workers for agricultural labor performed in connection with this visa is not subject to social security and Medicare taxes, and therefore should not be reported as wages subject to social security tax (line 2), Medicare tax (line 4), or Additional Medicare Tax (line 6) on Form 943, and should not be reported as social security wages (box 3) or Medicare wages (box 5) on Form W-2. Federal income tax forms 1040ez   An employer is not required to withhold federal income tax from compensation it pays to an H-2A worker for agricultural labor performed in connection with this visa unless the worker asks for withholding and the employer agrees. Federal income tax forms 1040ez In this case, the worker must give the employer a completed Form W-4. Federal income tax forms 1040ez Federal income tax withheld should be reported on Form 943, line 8, and in box 2 of Form W-2. Federal income tax forms 1040ez   These reporting rules apply when the H-2A worker provides his or her taxpayer identification number (TIN) to the employer. Federal income tax forms 1040ez For the rules relating to backup withholding and reporting when the H-2A worker does not provide a TIN, see the Instructions for Form 1099-MISC and the Instructions for Form 945. Federal income tax forms 1040ez Trust fund recovery penalty. Federal income tax forms 1040ez   If you are responsible for withholding, accounting for, depositing, or paying federal withholding taxes and willfully fail to do so, you can be held liable for a penalty equal to the withheld tax not paid. Federal income tax forms 1040ez A responsible person can be an officer of a corporation, a partner, a sole proprietor, or an employee of any form of business. Federal income tax forms 1040ez A trustee or agent with authority over the funds of the business can also be held responsible for the penalty. Federal income tax forms 1040ez   Willfully means voluntarily, consciously, and intentionally. Federal income tax forms 1040ez Paying other expenses of the business instead of the taxes due is acting willfully. Federal income tax forms 1040ez Consequences of treating an employee as an independent contractor. Federal income tax forms 1040ez   If you classify an employee as an independent contractor and you have no reasonable basis for doing so, you may be held liable for employment taxes for that worker. Federal income tax forms 1040ez See Publication 15-A for more information. Federal income tax forms 1040ez Federal Unemployment (FUTA) Tax You must pay FUTA tax if you meet either of the following tests. Federal income tax forms 1040ez You paid cash wages of $20,000 or more to farmworkers in any calendar quarter during the current or preceding calendar year. Federal income tax forms 1040ez You employed 10 or more farmworkers for some part of at least 1 day during any 20 or more different calendar weeks during the current or preceding calendar year. Federal income tax forms 1040ez These rules do not apply to exempt services of your spouse, your parents, or your children under age 21. Federal income tax forms 1040ez See Family Employees , earlier. Federal income tax forms 1040ez Alien farmworkers. Federal income tax forms 1040ez   Wages paid to aliens admitted on a temporary basis to the United States to perform farmwork (also known as “H-2A visa workers”) are exempt from FUTA tax. Federal income tax forms 1040ez However, include your employment of these workers and the wages you paid them to determine whether you meet either of the above tests. Federal income tax forms 1040ez Commodity wages. Federal income tax forms 1040ez   Payments in kind for farm labor are not cash wages. Federal income tax forms 1040ez Do not count them to figure whether you are subject to FUTA tax or to figure how much tax you owe. Federal income tax forms 1040ez Tax rate and credit. Federal income tax forms 1040ez   The gross FUTA tax rate is 6. Federal income tax forms 1040ez 0% of the first $7,000 cash wages you pay to each employee during the year. Federal income tax forms 1040ez However, you are given a credit of up to 5. Federal income tax forms 1040ez 4% of the first $7,000 cash wages you pay to each employee for the state unemployment tax you pay. Federal income tax forms 1040ez If your state tax rate (experience rate) is less than 5. Federal income tax forms 1040ez 4%, you may still be allowed the full 5. Federal income tax forms 1040ez 4% credit. Federal income tax forms 1040ez   If you do not pay the state tax, you cannot take the credit. Federal income tax forms 1040ez If you are exempt from state unemployment tax for any reason, the full 6. Federal income tax forms 1040ez 0% rate applies. Federal income tax forms 1040ez See the Instructions for Form 940 for additional information. Federal income tax forms 1040ez More information. Federal income tax forms 1040ez   For more information on FUTA tax, see Publication 51 (Circular A). Federal income tax forms 1040ez Reporting and Paying FUTA Tax The FUTA tax is imposed on you as the employer. Federal income tax forms 1040ez It must not be collected or deducted from the wages of your employees. Federal income tax forms 1040ez Form 940. Federal income tax forms 1040ez   Report FUTA tax on Form 940. Federal income tax forms 1040ez The 2013 Form 940 is due January 31, 2014 (or February 10, 2014, if you timely deposited the full amount of your 2013 FUTA tax). Federal income tax forms 1040ez Deposits. Federal income tax forms 1040ez   If at the end of any calendar quarter you owe, but have not yet deposited, more than $500 in FUTA tax for the year, you must make a deposit by the end of the following month. Federal income tax forms 1040ez If the undeposited tax is $500 or less at the end of a quarter, you do not have to deposit it. Federal income tax forms 1040ez You can add it to the tax for the next quarter. Federal income tax forms 1040ez If the total undeposited tax is more than $500 at the end of the next quarter, a deposit will be required. Federal income tax forms 1040ez If the total undeposited tax at the end of the 4th quarter is $500 or less, you can either make a deposit or pay it with your return by the January 31, 2014, due date. Federal income tax forms 1040ez Electronic deposit requirement. Federal income tax forms 1040ez   You must use electronic funds transfer to make all federal tax deposits. Federal income tax forms 1040ez Generally, electronic funds transfers are made using EFTPS. Federal income tax forms 1040ez 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 electronic deposits on your behalf. Federal income tax forms 1040ez Also, you may arrange for your financial institution to initiate a same-day wire payment on your behalf. Federal income tax forms 1040ez EFTPS is a free service provided by the Department of Treasury. Federal income tax forms 1040ez Services provided by your tax professional, financial institution, payroll service, or other third party may have a fee. Federal income tax forms 1040ez   For more information on making federal tax deposits, see section 7 of Publication 51 (Circular A). Federal income tax forms 1040ez To get more information about EFTPS or to enroll in EFTPS, visit www. Federal income tax forms 1040ez eftps. Federal income tax forms 1040ez gov or call 1-800-555-4477 or 1-800-733-4829 (TDD). Federal income tax forms 1040ez Additional information about EFTPS is also available in Publication 966. Federal income tax forms 1040ez Prev  Up  Next   Home   More Online Publications
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Understanding Your CP138 Notice

This notice tells you that all or part of the overpayment on a return you filed was applied to other federal taxes you owe.


What you need to do

  • Read your notice carefully. It will explain why we couldn't apply the amount you requested to next year's taxes. It also will suggest additional steps for you to take, depending on your situation.
  • If you requested the overpayment in question to be applied to another tax period, you will need to make an additional payment for that tax period.

You may want to

  • Download a copy of Publication 1, Your Rights as a Taxpayer (if it was not included with your notice).
  • Retain the notice for your records.
  • Review your records for the overpaid tax period and the tax period(s) to which it was applied.

Answers to Common Questions

Q. How can I find out what caused my overpayment to be reapplied?

A. Please contact us at the number listed on your notice for specific information concerning your tax return.

Q. What should I do if I disagree with the changes you made?

A. If you disagree, contact us at the toll-free number listed on the top right corner of your notice.

 

Page Last Reviewed or Updated: 10-Feb-2014

Printable samples of this notice (PDF)

 

 

How to get help

  • Call the 1-800 number listed on the top right corner of your notice.
  • Authorize someone (e.g., accountant) to contact the IRS on your behalf using Form 2848.
  • See if you qualify for help from a Low Income Taxpayer Clinic.
     

The Federal Income Tax Forms 1040ez

Federal income tax forms 1040ez Publication 908 - Introductory Material Table of Contents Future Developments What's New Reminders Introduction Useful Items - You may want to see: Future Developments For the latest information about developments related to Publication 908, such as legislation enacted after it was published, go to www. Federal income tax forms 1040ez irs. Federal income tax forms 1040ez gov/pub908. Federal income tax forms 1040ez What's New Expiration of provision for catch-up contributions for IRC section 401(k) participants whose employer filed bankruptcy. Federal income tax forms 1040ez  The Pension Protection Act of 2006, P. Federal income tax forms 1040ez L. Federal income tax forms 1040ez 109-280, previously allowed additional contributions of up to $7,000 in a traditional or Roth IRA for employees who participated in an IRC section 401(k) plan of an employer that filed bankruptcy in an earlier year. Federal income tax forms 1040ez This provision was not extended for tax years beginning on or after January 1, 2010. Federal income tax forms 1040ez Automatic 6-month extension of time to file a bankruptcy estate return now available for individuals in Chapter 7 or 11 bankruptcy. Federal income tax forms 1040ez  Beginning June 24, 2011, the IRS clarified in T. Federal income tax forms 1040ez D. Federal income tax forms 1040ez 9531 that there is available an automatic 6-month extension of time to file a bankruptcy estate income tax return for individuals in Chapter 7 or Chapter 11 bankruptcy proceedings upon filing a required application. Federal income tax forms 1040ez The previous extension of time to file a bankruptcy estate return was 5 months. Federal income tax forms 1040ez Reminders The Bankruptcy Abuse Prevention and Consumer Protection Act (BAPCPA) of 2005. Federal income tax forms 1040ez  The changes to the U. Federal income tax forms 1040ez S. Federal income tax forms 1040ez Bankruptcy Code enacted by BAPCA are incorporated throughout this publication. Federal income tax forms 1040ez Debtors filing under chapters 7, 11, 12, and 13 of the Bankruptcy Code must file all applicable federal, state, and local tax returns that become due after a case commences. Federal income tax forms 1040ez Failure to file tax returns timely or obtain an extension can cause a bankruptcy case to be converted to another chapter or dismissed. Federal income tax forms 1040ez In chapter 13 cases, the debtor must file all required tax returns for tax periods ending within 4 years of the filing of the bankruptcy petition. Federal income tax forms 1040ez Photographs of missing children. Federal income tax forms 1040ez  The IRS is a proud partner with the National Center for Missing and Exploited Children. Federal income tax forms 1040ez Photographs of missing children selected by the Center may appear in this publication on pages that would otherwise be blank. Federal income tax forms 1040ez You can help bring these children home by looking at the photographs and calling 1-800-THE-LOST (1-800-843-5678) if you recognize a child. Federal income tax forms 1040ez Introduction This publication is not intended to cover bankruptcy law in general, or to provide detailed discussions of the tax rules for the more complex corporate bankruptcy reorganizations or other highly technical transactions. Federal income tax forms 1040ez Additionally, this publication is not updated on an annual basis and may not reflect recent developments in bankruptcy or tax law. Federal income tax forms 1040ez If you need more guidance on the bankruptcy or tax laws applicable to your case, you should seek professional advice. Federal income tax forms 1040ez This publication explains the basic federal income tax aspects of bankruptcy. Federal income tax forms 1040ez A fundamental goal of the bankruptcy laws enacted by Congress is to give an honest debtor a financial “fresh start”. Federal income tax forms 1040ez This is accomplished through the bankruptcy discharge, which is a permanent injunction (court ordered prohibition) against the collection of certain debts as a personal liability of the debtor. Federal income tax forms 1040ez Bankruptcy proceedings begin with the filing of either a voluntary petition in the United States Bankruptcy Court, or in certain cases an involuntary petition filed by creditors. Federal income tax forms 1040ez This filing creates the bankruptcy estate. Federal income tax forms 1040ez The bankruptcy estate generally consists of all of the assets the individual or entity owns on the date the bankruptcy petition was filed. Federal income tax forms 1040ez The bankruptcy estate is treated as a separate taxable entity for individuals filing bankruptcy petitions under chapter 7 or 11 of the Bankruptcy Code, discussed later. Federal income tax forms 1040ez The tax obligations of taxable bankruptcy estates are discussed later under Individuals in Chapter 7 or 11. Federal income tax forms 1040ez Generally, when a debt owed to another person or entity is canceled, the amount canceled or forgiven is considered income that is taxed to the person owing the debt. Federal income tax forms 1040ez If a debt is canceled under a bankruptcy proceeding, the amount canceled is not income. Federal income tax forms 1040ez However, the canceled debt reduces other tax benefits to which the debtor would otherwise be entitled. Federal income tax forms 1040ez See Debt Cancellation, later. Federal income tax forms 1040ez Useful Items - You may want to see: Publication 225 Farmer's Tax Guide 525 Taxable and Nontaxable Income 536 Net Operating Losses (NOLs) for Individuals, Estates, and Trusts 538 Accounting Periods and Methods 544 Sales and Other Dispositions of Assets 551 Basis of Assets 4681 Canceled Debts, Foreclosures, Repossessions, and Abandonments Form (and Instructions) SS-4 Application for Employer Identification Number, and separate instructions 982 Reduction of Tax Attributes Due to Discharge of Indebtedness (and Section 1082 Basis Adjustment) 1040 U. Federal income tax forms 1040ez S. Federal income tax forms 1040ez Individual Income Tax Return, and separate instructions Schedule SE (Form 1040) Self-Employment Tax 1040X Amended U. Federal income tax forms 1040ez S. Federal income tax forms 1040ez Individual Income Tax Return, and separate instructions 1041 U. Federal income tax forms 1040ez S. Federal income tax forms 1040ez Income Tax Return for Estates and Trusts, and separate instructions 1041-ES Estimated Income Tax for Estates and Trusts 1041-V Payment Voucher 4506 Request for Copy of Tax Return 4506-T Request for Transcript of Tax Return 4852 Substitute for Form W-2, Wage and Tax Statement, or Form 1099-R, Distributions From Pensions, Annuities, Retirement or Profit-Sharing Plans, IRAs, Insurance Contracts, etc. Federal income tax forms 1040ez 4868 Application for Automatic Extension of Time To File U. Federal income tax forms 1040ez S. Federal income tax forms 1040ez Individual Income Tax Return 7004 Application for Automatic Extension of Time To File Certain Business Income Tax, Information, and Other Returns See How To Get Tax Help, later, for information about getting these publications and forms. Federal income tax forms 1040ez Prev  Up  Next   Home   More Online Publications