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

TurboTax Federal Free Edition - File Taxes Online

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

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


© 2012 - 2018 All rights reserved.

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

Federal Tax Form 1040ez

I Need To File My 2011 TaxesI Need 2011 Tax FormsFile State ReturnFree File Taxes 2011Irs 2012 1040 Tax FormsAmend 2013 Tax Return2012 Form 1040 EzState Income Tax AddressHow Do I Amend My 2012 Tax ReturnForm 1040 XEfile Tax Extension FreeTaxact Com 20121040 Ez State Tax FormIrs Amended Tax Form1040x 2012 Tax FormFree 2011 Tax Filing2010 1040Where Can I Get 2012 Federal Tax FormsE File 2012 Taxes Late1040nr Form 2013Military Tax CreditHow Do I File A 1040xCan A Tax Return Be AmendedTurbotax Amended ReturnPrintable 1040ez Form 2011Irs Gov FormsIncome Tax Forms For 20122011 Irs Form 88632011 Irs Forms 1040Fillable Form 1040x2010 Ez Tax Form1040 Ez Online Filing1040ez Tax TableHow To Amend Your Income Tax Return2012 Federal Tax FormIrs State Tax FormsE-file State Tax For FreeCan I File My 2012 Taxes In 2013File Old Tax Returns FreeHow To Fill Out A 1040x

Federal Tax Form 1040ez

Federal tax form 1040ez Index A Additional Medicare Tax, What's New Allocated tips, Allocated Tips Assistance (see Tax help) C Cash tips, How to keep a daily tip record. Federal tax form 1040ez Credit card charge tips, How to keep a daily tip record. Federal tax form 1040ez D Daily tip record, Keeping a Daily Tip Record E Electronic tip record, Electronic tip record. Federal tax form 1040ez Electronic tip statement, Electronic tip statement. Federal tax form 1040ez Employers Giving money to, for taxes, Giving your employer money for taxes. Federal tax form 1040ez Reporting tips to, Reporting Tips to Your Employer EmTRAC program, Tip Rate Determination and Education Program F Figures Form 4070A, sample filled-in, Form 1040 Schedule C, Self-employed persons. Federal tax form 1040ez Unreported tips, Reporting social security, Medicare, Additional Medicare, or railroad retirement taxes on tips not reported to your employer. Federal tax form 1040ez Form 4070, What tips to report. Federal tax form 1040ez Sample filled-in, Form 4070A, How to keep a daily tip record. Federal tax form 1040ez Form 4137, Reporting social security, Medicare, Additional Medicare, or railroad retirement taxes on tips not reported to your employer. Federal tax form 1040ez Form 8027, How to request an approved lower rate. Federal tax form 1040ez Form W-2 Uncollected taxes, Giving your employer money for taxes. Federal tax form 1040ez , Reporting uncollected social security, Medicare, Additional Medicare, or railroad retirement taxes on tips reported to your employer. Federal tax form 1040ez Free tax services, Free help with your tax return. Federal tax form 1040ez G Gaming Industry Tip Compliance Agreement Program, Tip Rate Determination and Education Program H Help (see Tax help) M Missing children, photographs of, Reminder N Noncash tips, How to keep a daily tip record. Federal tax form 1040ez P Penalties Failure to report tips to employer, Penalty for not reporting tips. Federal tax form 1040ez Underpayment of estimated taxes, Giving your employer money for taxes. Federal tax form 1040ez Publications (see Tax help) R Recordkeeping requirements Daily tip record, Keeping a Daily Tip Record Reporting Employee to report tips to employer, Reporting Tips to Your Employer Tip income, Introduction S Self-employed persons, Self-employed persons. Federal tax form 1040ez Service charge paid as wages, Service charges. Federal tax form 1040ez Social security and Medicare taxes Allocated tips, How to report allocated tips. Federal tax form 1040ez Reporting of earnings to Social Security Administration, Why report tips to your employer. Federal tax form 1040ez Tips not reported to employer, Reporting social security, Medicare, Additional Medicare, or railroad retirement taxes on tips not reported to your employer. Federal tax form 1040ez Uncollected taxes on tips, Reporting uncollected social security, Medicare, Additional Medicare, or railroad retirement taxes on tips reported to your employer. Federal tax form 1040ez T Tax help, How To Get Tax Help Tax returns, Reporting Tips on Your Tax Return Tip pools, How to keep a daily tip record. Federal tax form 1040ez Tip Rate Determination and Education Program, Tip Rate Determination and Education Program Tip splitting, How to keep a daily tip record. Federal tax form 1040ez TTY/TDD information, How To Get Tax Help U Uncollected taxes, Giving your employer money for taxes. Federal tax form 1040ez , Reporting uncollected social security, Medicare, Additional Medicare, or railroad retirement taxes on tips reported to your employer. Federal tax form 1040ez W Withholding, Why report tips to your employer. Federal tax form 1040ez Prev  Up     Home   More Online Publications
Print - Click this link to Print this page

Tax Statistics

Welcome to Tax Stats

Here you will find a wide range of tables, articles, and data that describe and measure elements of the U.S. tax system.

Check out What's New.

Business Tax Statistics
CorporationsInternational
PartnershipsNonfarm Sole Proprietorships
S CorporationsAll Topics >>
  Charitable & Exempt Org. Statistics
CharitiesPrivate Foundations
Exempt Org. Population DataTrusts
Tax-Exempt BondsAll Topics >>
     
Individual Tax Statistics
Individual Income TaxEstate & Gift Tax
InternationalPersonal WealthAll Topics >>
  Products, Publications, & Papers
SOI BulletinsIRS Data Books
ArchiveSOI Working Papers
U.S. Population Migration Data
Historical Data TablesAll Topics >>
     
IRS Operations & Budget
Issuing RefundsCollecting Revenue
Enforcing LawsAssisting Taxpayers
All Topics >>
  Statistics by Form
706709990990-PF990-T
10401041106511181120
547154728038All Forms >>
        

Statistics of Income (SOI)
About SOIDissemination Policy
SOI Products and ServicesSOI Studies
Statistical MethodologyAll Topics >>
 

Other IRS Data and Research
Taxpayer Compliance Research
ProjectionsFiling Season Stats
IRS Research ConferenceAll Topics >>
 

 

Additional Information
Tax Statistics @ a Glance
Join SOI Tax Stats E-Mail List
Payments for SOI Data
Questions On Tax Statistics?
Search US Government
Contact Statistics of Income

Page Last Reviewed or Updated: 11-Mar-2014

The Federal Tax Form 1040ez

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