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File 1040ez For Free

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File 1040ez for free 6. File 1040ez for free   How To Figure Cost of Goods Sold Table of Contents Introduction Figuring Cost of Goods Sold on Schedule C, Lines 35 Through 42Line 35 Inventory at Beginning of Year Line 36 Purchases Less Cost of Items Withdrawn for Personal Use Line 37 Cost of Labor Line 38 Materials and Supplies Line 39 Other Costs Line 40 Add Lines 35 through 39 Line 41 Inventory at End of Year Line 42 Cost of Goods Sold Introduction If you make or buy goods to sell, you can deduct the cost of goods sold from your gross receipts on Schedule C. File 1040ez for free However, to determine these costs, you must value your inventory at the beginning and end of each tax year. File 1040ez for free This chapter applies to you if you are a manufacturer, wholesaler, or retailer or if you are engaged in any business that makes, buys, or sells goods to produce income. File 1040ez for free This chapter does not apply to a personal service business, such as the business of a doctor, lawyer, carpenter, or painter. File 1040ez for free However, if you work in a personal service business and also sell or charge for the materials and supplies normally used in your business, this chapter applies to you. File 1040ez for free If you must account for an inventory in your business, you must generally use an accrual method of accounting for your purchases and sales. File 1040ez for free For more information, see chapter 2. File 1040ez for free Figuring Cost of Goods Sold on Schedule C, Lines 35 Through 42 Figure your cost of goods sold by filling out lines 35 through 42 of Schedule C. File 1040ez for free These lines are reproduced below and are explained in the discussion that follows. File 1040ez for free 35 Inventory at beginning of year. File 1040ez for free If different from last year's closing inventory, attach explanation   36 Purchases less cost of items withdrawn for personal use   37 Cost of labor. File 1040ez for free Do not include any amounts paid to yourself   38 Materials and supplies   39 Other costs   40 Add lines 35 through 39   41 Inventory at end of year   42 Cost of goods sold. File 1040ez for free Subtract line 41 from line 40. File 1040ez for free  Enter the result here and on line 4   Line 35 Inventory at Beginning of Year If you are a merchant, beginning inventory is the cost of merchandise on hand at the beginning of the year that you will sell to customers. File 1040ez for free If you are a manufacturer or producer, it includes the total cost of raw materials, work in process, finished goods, and materials and supplies used in manufacturing the goods (see Inventories in chapter 2). File 1040ez for free Opening inventory usually will be identical to the closing inventory of the year before. File 1040ez for free You must explain any difference in a schedule attached to your return. File 1040ez for free Donation of inventory. File 1040ez for free   If you contribute inventory (property that you sell in the course of your business), the amount you can claim as a contribution deduction is the smaller of its fair market value on the day you contributed it or its basis. File 1040ez for free The basis of donated inventory is any cost incurred for the inventory in an earlier year that you would otherwise include in your opening inventory for the year of the contribution. File 1040ez for free You must remove the amount of your contribution deduction from your opening inventory. File 1040ez for free It is not part of the cost of goods sold. File 1040ez for free   If the cost of donated inventory is not included in your opening inventory, the inventory's basis is zero and you cannot claim a charitable contribution deduction. File 1040ez for free Treat the inventory's cost as you would ordinarily treat it under your method of accounting. File 1040ez for free For example, include the purchase price of inventory bought and donated in the same year in the cost of goods sold for that year. File 1040ez for free   A special rule may apply to certain donations of food inventory. File 1040ez for free See Publication 526, Charitable Contributions. File 1040ez for free Example 1. File 1040ez for free You are a calendar year taxpayer who uses an accrual method of accounting. File 1040ez for free In 2013, you contributed property from inventory to a church. File 1040ez for free It had a fair market value of $600. File 1040ez for free The closing inventory at the end of 2012 properly included $400 of costs due to the acquisition of the property, and in 2012, you properly deducted $50 of administrative and other expenses attributable to the property as business expenses. File 1040ez for free The charitable contribution allowed for 2013 is $400 ($600 − $200). File 1040ez for free The $200 is the amount that would be ordinary income if you had sold the contributed inventory at fair market value on the date of the gift. File 1040ez for free The cost of goods sold you use in determining gross income for 2013 must not include the $400. File 1040ez for free You remove that amount from opening inventory for 2013. File 1040ez for free Example 2. File 1040ez for free If, in Example 1, you acquired the contributed property in 2013 at a cost of $400, you would include the $400 cost of the property in figuring the cost of goods sold for 2013 and deduct the $50 of administrative and other expenses attributable to the property for that year. File 1040ez for free You would not be allowed any charitable contribution deduction for the contributed property. File 1040ez for free Line 36 Purchases Less Cost of Items Withdrawn for Personal Use If you are a merchant, use the cost of all merchandise you bought for sale. File 1040ez for free If you are a manufacturer or producer, this includes the cost of all raw materials or parts purchased for manufacture into a finished product. File 1040ez for free Trade discounts. File 1040ez for free   The differences between the stated prices of articles and the actual prices you pay for them are called trade discounts. File 1040ez for free You must use the prices you pay (not the stated prices) in figuring your cost of purchases. File 1040ez for free Do not show the discount amount separately as an item in gross income. File 1040ez for free   An automobile dealer must record the cost of a car in inventory reduced by any manufacturer's rebate that represents a trade discount. File 1040ez for free Cash discounts. File 1040ez for free   Cash discounts are amounts your suppliers let you deduct from your purchase invoices for prompt payments. File 1040ez for free There are two methods of accounting for cash discounts. File 1040ez for free You can either credit them to a separate discount account or deduct them from total purchases for the year. File 1040ez for free Whichever method you use, you must be consistent. File 1040ez for free If you want to change your method of figuring inventory cost, you must file Form 3115, Application for Change in Accounting Method. File 1040ez for free For more information, see Change in Accounting Method in chapter 2. File 1040ez for free   If you credit cash discounts to a separate account, you must include this credit balance in your business income at the end of the tax year. File 1040ez for free If you use this method, do not reduce your cost of goods sold by the cash discounts. File 1040ez for free Purchase returns and allowances. File 1040ez for free   You must deduct all returns and allowances from your total purchases during the year. File 1040ez for free Merchandise withdrawn from sale. File 1040ez for free   If you withdraw merchandise for your personal or family use, you must exclude this cost from the total amount of merchandise you bought for sale. File 1040ez for free Do this by crediting the purchases or sales account with the cost of merchandise you withdraw for personal use. File 1040ez for free You must also charge the amount to your drawing account. File 1040ez for free   A drawing account is a separate account you should keep to record the business income you withdraw to pay for personal and family expenses. File 1040ez for free As stated above, you also use it to record withdrawals of merchandise for personal or family use. File 1040ez for free This account is also known as a “withdrawals account” or “personal account. File 1040ez for free ” Line 37 Cost of Labor Labor costs are usually an element of cost of goods sold only in a manufacturing or mining business. File 1040ez for free Small merchandisers (wholesalers, retailers, etc. File 1040ez for free ) usually do not have labor costs that can properly be charged to cost of goods sold. File 1040ez for free In a manufacturing business, labor costs properly allocable to the cost of goods sold include both the direct and indirect labor used in fabricating the raw material into a finished, saleable product. File 1040ez for free Direct labor. File 1040ez for free   Direct labor costs are the wages you pay to those employees who spend all their time working directly on the product being manufactured. File 1040ez for free They also include a part of the wages you pay to employees who work directly on the product part time if you can determine that part of their wages. File 1040ez for free Indirect labor. File 1040ez for free   Indirect labor costs are the wages you pay to employees who perform a general factory function that does not have any immediate or direct connection with making the saleable product, but that is a necessary part of the manufacturing process. File 1040ez for free Other labor. File 1040ez for free   Other labor costs not properly chargeable to the cost of goods sold can be deducted as selling or administrative expenses. File 1040ez for free Generally, the only kinds of labor costs properly chargeable to your cost of goods sold are the direct or indirect labor costs and certain other costs treated as overhead expenses properly charged to the manufacturing process, as discussed later under Line 39 Other Costs. File 1040ez for free Line 38 Materials and Supplies Materials and supplies, such as hardware and chemicals, used in manufacturing goods are charged to cost of goods sold. File 1040ez for free Those that are not used in the manufacturing process are treated as deferred charges. File 1040ez for free You deduct them as a business expense when you use them. File 1040ez for free Business expenses are discussed in chapter 8. File 1040ez for free Line 39 Other Costs Examples of other costs incurred in a manufacturing or mining process that you charge to your cost of goods sold are as follows. File 1040ez for free Containers. File 1040ez for free   Containers and packages that are an integral part of the product manufactured are a part of your cost of goods sold. File 1040ez for free If they are not an integral part of the manufactured product, their costs are shipping or selling expenses. File 1040ez for free Freight-in. File 1040ez for free   Freight-in, express-in, and cartage-in on raw materials, supplies you use in production, and merchandise you purchase for sale are all part of cost of goods sold. File 1040ez for free Overhead expenses. File 1040ez for free   Overhead expenses include expenses such as rent, heat, light, power, insurance, depreciation, taxes, maintenance, labor, and supervision. File 1040ez for free The overhead expenses you have as direct and necessary expenses of the manufacturing operation are included in your cost of goods sold. File 1040ez for free Line 40 Add Lines 35 through 39 The total of lines 35 through 39 equals the cost of the goods available for sale during the year. File 1040ez for free Line 41 Inventory at End of Year Subtract the value of your closing inventory (including, as appropriate, the allocable parts of the cost of raw materials and supplies, direct labor, and overhead expenses) from line 40. File 1040ez for free Inventory at the end of the year is also known as closing or ending inventory. File 1040ez for free Your ending inventory will usually become the beginning inventory of your next tax year. File 1040ez for free Line 42 Cost of Goods Sold When you subtract your closing inventory (inventory at the end of the year) from the cost of goods available for sale, the remainder is your cost of goods sold during the tax year. File 1040ez for free Prev  Up  Next   Home   More Online Publications
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File 1040ez for free Index A Additional Medicare Tax, Step 5. File 1040ez for free , Line 18. File 1040ez for free Address change, Change of address. File 1040ez for free Adjustments to income Estimated tax, Adjustments to income. File 1040ez for free Withholding allowances, Adjustments to income (worksheet line 4). File 1040ez for free Worksheet instructions, Deductions and Adjustments Worksheet, Net deductions and adjustments (worksheet line 8). File 1040ez for free AGI, AGI. File 1040ez for free Expected AGI, Expected AGI—Line 1 Aliens Nonresident aliens, Aliens Amended returns, Form Received After Filing, Amended returns. File 1040ez for free Annualized estimated tax worksheets, Worksheet 2-9. File 1040ez for free 2014 Annualized Estimated Tax Worksheet, Worksheet 2-9. File 1040ez for free 2014 Annualized Estimated Tax Worksheet(Continued) Annualized - Capital gains, Worksheet 2-12. File 1040ez for free 2014 Annualized Estimated Tax Worksheet—Line 12 Qualified Dividends and Capital Gain Tax Worksheet Annualized - Foreign Earned Income, Worksheet 2-13. File 1040ez for free 2014 Annualized Estimated Tax Worksheet—Line 12 Foreign Earned Income Tax Worksheet Annualized - Phaseout of itemized deductions, Worksheet 2-10. File 1040ez for free 2014 Annualized Estimated Tax Worksheet—Line 6 Phaseout of Itemized Deductions Annualized - Qualified dividends, Worksheet 2-12. File 1040ez for free 2014 Annualized Estimated Tax Worksheet—Line 12 Qualified Dividends and Capital Gain Tax Worksheet Annualized - Reduction of exemption amount, Worksheet 2-11. File 1040ez for free 2014 Annualized Estimated Tax Worksheet—Line 10 Reduction of Exemption Amount Annualized income installment method, Annualized Income Installment Method Capital gains worksheet, underpayment penalty, Worksheet 4-1. File 1040ez for free 2013 Form 2210, Schedule AI—Line 12 Qualified Dividends and Capital Gain Tax Worksheet Form 2210, Schedule AI, Annualized Income Installment Method (Schedule AI) Qualified dividends worksheet, underpayment penalty, Worksheet 4-1. File 1040ez for free 2013 Form 2210, Schedule AI—Line 12 Qualified Dividends and Capital Gain Tax Worksheet Underpayment penalty, (Schedule AI), Annualized Income Installment Method (Schedule AI) Annuities, Pensions and Annuities Assistance (see Tax help) B Backup withholding, Backup Withholding, Penalties. File 1040ez for free Credit against income tax, Backup withholding. File 1040ez for free C Capital gains and losses Annualized estimated tax, Tax on net capital gain. File 1040ez for free Estimated tax on net capital gain, Tax on net capital gain. File 1040ez for free Qualified dividends, Tax on qualified dividends and capital gains. File 1040ez for free Casualty and theft losses, Itemized deductions (worksheet line 1). File 1040ez for free Waiver of penalty, Waiver of Penalty Change of address, Change of address. File 1040ez for free Change of name, Name changed. File 1040ez for free Charitable contributions, Itemized deductions (worksheet line 1). File 1040ez for free Child and dependent care credit Personal Allowances Worksheet (Form W-4), Child and dependent care credit (worksheet line F). File 1040ez for free Child tax credit Personal Allowances Worksheet (Form W-4), Child tax credit (worksheet line G). File 1040ez for free Claim of right, Itemized deductions (worksheet line 1). File 1040ez for free Commodity credit corporation loans, Federal Payments Community property states, Community property states. File 1040ez for free Compensation, Salaries and Wages Independent contractors, backup withholding, Backup Withholding Supplemental wages, Supplemental Wages Tips, Tips Wages and salaries, Salaries and Wages Crediting of overpayment, Credit an Overpayment Credits 2013 withholding and estimated taxes, Credit for Withholding and Estimated Tax for 2013 Deductions and Adjustments Worksheet (Form W-4), Tax credits (worksheet line 5). File 1040ez for free Estimated tax against income tax, Estimated Tax Excess withholding on social security or railroad retirement taxes, Excess Social Security or Railroad Retirement Tax Withholding Expected taxes and credits, Expected Taxes and Credits— Lines 6–13c Withholding allowances, Tax credits (worksheet line 5). File 1040ez for free Withholding tax, credit for, Withholding Criminal penalties Willfully false or fraudulent Form W-4, Penalties Crop insurance payments, Federal Payments Cumulative wage method of withholding, Cumulative Wage Method D Deductions Home mortgage interest, Itemized deductions (worksheet line 1). File 1040ez for free Worksheet instructions, Deductions and Adjustments Worksheet Dependents Exemptions, Dependents. File 1040ez for free Disabled persons Impairment-related work expenses, Itemized deductions (worksheet line 1). File 1040ez for free Disaster Waiver of penalty, Waiver of Penalty Dividends Backup withholding, Backup Withholding Underreported, Underreported interest or dividends. File 1040ez for free Divorced taxpayers Estimated tax credit, Divorced Taxpayers Form W-4, Single. File 1040ez for free Domestic help, Household workers. File 1040ez for free Definition, Household workers. File 1040ez for free Withholding, Household workers. File 1040ez for free E Earned income credit (EIC), What's New for 2014 Eligible rollover distributions, Eligible Rollover Distributions Employee business expenses Accountable plans, Accountable plan. File 1040ez for free Nonaccountable plans, Nonaccountable plan. File 1040ez for free Reimbursements, Expense allowances. File 1040ez for free Employer Identification Numbers (EINs), Taxpayer identification number. File 1040ez for free Employers Excess withholding on social security and railroad retirement taxes, Two or more employers. File 1040ez for free , Employer's error. File 1040ez for free Repaying withheld tax, Repaying withheld tax. File 1040ez for free Tips, Tips Withholding rules, Rules Your Employer Must Follow Estate beneficiaries Underpayment penalty, Estate or trust payments of estimated tax. File 1040ez for free Estate tax Income in respect of a decedent, Itemized deductions (worksheet line 1). File 1040ez for free Estates Estimated tax, Estates and Trusts Estimated tax Adjustments to income, Adjustments to income. File 1040ez for free Aliens, Aliens, Nonresident aliens. File 1040ez for free Amended tax, Regular Installment Method Annualized income installment method, Annualized Income Installment Method Change in amount, Change in estimated tax. File 1040ez for free Change of address, Change of address. File 1040ez for free Change of name, Name changed. File 1040ez for free Credit against income tax, Estimated Tax Crediting of overpayment, Credit an Overpayment Divorced taxpayers, Divorced Taxpayers Estates and trusts, Estates and Trusts Exemptions, Exemptions—line 4. File 1040ez for free Expected AGI, Expected AGI—Line 1 Expected taxable income, Expected Taxable Income— Lines 2–5 Expected taxes and credits, Expected Taxes and Credits— Lines 6–13c Farmers and fishermen, Farmers and Fishermen, Farmers and fishermen. File 1040ez for free , Farmers and Fishermen Fiscal year taxpayers, Fiscal year taxpayers. File 1040ez for free Higher income individuals, Higher income taxpayers. File 1040ez for free How to figure, How To Figure Estimated Tax, How To Figure Each Payment How to pay, How To Pay Estimated Tax Instructions for Worksheet 2-9, annualized estimated tax, Instructions for the 2014 Annualized Estimated Tax Worksheet (Worksheet 2-9) Itemized deductions, Itemized deductions—line 2. File 1040ez for free Married taxpayers, Married Taxpayers Net capital gain, Tax on net capital gain. File 1040ez for free , Tax on net capital gain. File 1040ez for free No standard deduction, No standard deduction. File 1040ez for free Nonresident aliens, Nonresident aliens. File 1040ez for free Overpayment, Credit an Overpayment Payment vouchers, Pay by Check or Money Order Using the Estimated Tax Payment Voucher Payments not required, Estimated Tax Payments Not Required Regular installment method, Regular Installment Method Required annual payment, Required Annual Payment— Line 14c Self-employment income, Self-employment income. File 1040ez for free Separate returns, Separate Returns Sick pay, Estimated tax. File 1040ez for free Standard deduction, Standard deduction—line 2. File 1040ez for free , Line 7. File 1040ez for free Total estimated tax payments, Total Estimated Tax Payments Needed—Line 16a Types of taxes included, Introduction Underpayment penalty, Underpayment penalty. File 1040ez for free , Underpayment Penalty for 2013 When to pay, When To Pay Estimated Tax When to start payments, When To Start Who does not have to pay, Who Does Not Have To Pay Estimated Tax Who must pay, Who Must Pay Estimated Tax Estimated tax worksheets, Worksheets for Chapter 2, Worksheet 2-1. File 1040ez for free 2014 Estimated Tax Worksheet, Worksheet 2-2. File 1040ez for free 2014 Estimated Tax Worksheet—Line 1 Estimated Taxable Social Security and Railroad Retirement Benefits 2014 annualized estimated tax worksheet, Worksheet 2-9. File 1040ez for free 2014 Annualized Estimated Tax Worksheet Capital gains, tax on, Tax on net capital gain. File 1040ez for free Foreign earned income, Worksheet 2-8. File 1040ez for free 2014 Estimated Tax Worksheet—Line 6 Foreign Earned Income Tax Worksheet Form 1040-ES, Worksheet 2-1. File 1040ez for free 2014 Estimated Tax Worksheet Phaseout of itemized deductions, Worksheet 2-5. File 1040ez for free 2014 Estimated Tax Worksheet—Line 2 Phaseout of Itemized Deductions Railroad retirement benefits, Worksheet 2-2. File 1040ez for free 2014 Estimated Tax Worksheet—Line 1 Estimated Taxable Social Security and Railroad Retirement Benefits Reduction of exemption amount, Worksheet 2-6. File 1040ez for free 2014 Estimated Tax Worksheet—Line 4 Reduction of Exemption Amount Self-employment tax, Worksheet 2-3. File 1040ez for free 2014 Estimated Tax Worksheet—Lines 1 and 11 Estimated Self-Employment Tax and Deduction Worksheet Social security benefits, Worksheet 2-2. File 1040ez for free 2014 Estimated Tax Worksheet—Line 1 Estimated Taxable Social Security and Railroad Retirement Benefits Standard deduction, Worksheet 2-4. File 1040ez for free 2014 Estimated Tax Worksheet—Line 2 Standard Deduction Worksheet Excess social security or railroad retirement tax withholding, Excess Social Security or Railroad Retirement Tax Withholding, How to claim refund of excess tier 2 RRTA. File 1040ez for free Nonrailroad employees worksheet, Worksheet for Nonrailroad Employees Railroad employees worksheets, Worksheets for Railroad Employees Exemption from withholding, Exemption From Withholding Claiming, Claiming exemption from withholding. File 1040ez for free Good for only one year, An exemption is good for only 1 year. File 1040ez for free Itemized deductions, Itemizing deductions or claiming exemptions or credits. File 1040ez for free Students, Students. File 1040ez for free Exemptions, Line 10. File 1040ez for free Dependents, Dependents. File 1040ez for free Expected taxable income, Exemptions—line 4. File 1040ez for free Personal Allowances Worksheet, Exemptions (worksheet lines A, C, and D). File 1040ez for free Self, Self. File 1040ez for free Spouse, Spouse. File 1040ez for free Withholding allowances, Withholding Allowances Expenses, Itemized deductions (worksheet line 1). File 1040ez for free Allowances, Expense allowances. File 1040ez for free F Farmers Estimated tax, Special Rules, Farmers and fishermen. File 1040ez for free , Farmers and Fishermen Fiscal years, Fiscal year farmers and fishermen. File 1040ez for free Gross income, Gross income from farming. File 1040ez for free Joint returns, Joint returns. File 1040ez for free Required annual payment, Farmers and fishermen. File 1040ez for free Underpayment penalty, Farmers and fishermen. File 1040ez for free , Farmers and Fishermen Waiver of underpayment penalty, Farmers and fishermen. File 1040ez for free Withholding for farmworkers, Farmworkers. File 1040ez for free Figures Tables and figures (see Tables and figures) Fiscal years Estimated tax, Fiscal year taxpayers. File 1040ez for free Farmers and fishermen, Fiscal year farmers and fishermen. File 1040ez for free Withholding tax credit, Fiscal Years (FY) Fishermen Estimated tax, Special Rules, Farmers and fishermen. File 1040ez for free , Farmers and Fishermen Fiscal years, Fiscal year farmers and fishermen. File 1040ez for free Gross income, Gross income from fishing. File 1040ez for free Joint returns, Joint returns. File 1040ez for free Required annual payment, Farmers and fishermen. File 1040ez for free Underpayment penalty, Farmers and fishermen. File 1040ez for free , Farmers and Fishermen Waiver of underpayment penalty, Farmers and fishermen. File 1040ez for free Form 1040-ES, Introduction, How To Pay Estimated Tax Form 1040-ES (NR), Aliens Form 1040X, Form Received After Filing Form 1041-ES, Estates and Trusts Form 1099 series, Backup Withholding, The 1099 Series Form 2210, Form 2210. File 1040ez for free , Figuring Your Required Annual Payment (Part I) Form 2210-F, Form 2210-F. File 1040ez for free Form W-2, Form W-2 Form W-2c, Form Not Correct Form W-2G, Form W-2G. File 1040ez for free , Form W-2G Form W-4 worksheets, Completing Form W-4 and Worksheets Completing of, Completing Form W-4 and Worksheets Deductions and adjustments worksheet, Deductions and Adjustments Worksheet IRS withholding calculator, IRS Withholding Calculator. File 1040ez for free Number of allowances claimed, Only one job (worksheet line B). File 1040ez for free Two-Earners/Multiple Jobs Worksheet, Two-Earners/Multiple Jobs Worksheet Withholding allowances, Completing Form W-4 and Worksheets, Form W-4 worksheets. File 1040ez for free Form W-4, Employee's Allowance Withholding Certificate, Determining Amount of Tax Withheld Using Form W-4 Form W-4P, Periodic Payments Form W-4S, Form W-4S. File 1040ez for free Form W-4V, Unemployment Compensation Form W-7, Taxpayer identification number. File 1040ez for free Form W-9, Withholding rules. File 1040ez for free Fraud Form W-4 statements, Penalties Free tax services, Free help with your tax return. File 1040ez for free Fringe benefits, Taxable Fringe Benefits, More information. File 1040ez for free G Gambling Form W-2G, Form W-2G Losses, Itemized deductions (worksheet line 1). File 1040ez for free , Form W-2G Winnings, Form W-2G Gross income, Gross income. File 1040ez for free Farming, Gross income from farming. File 1040ez for free Fishing, Gross income from fishing. File 1040ez for free H Head of household Personal Allowances Worksheet, Head of household filing status (worksheet line E). File 1040ez for free Withholding allowance, Head of household filing status (worksheet line E). File 1040ez for free Help (see Tax help) Higher income individuals Required annual payment, Higher income taxpayers. File 1040ez for free Underpayment penalty, Higher income taxpayers. File 1040ez for free Household workers, Household workers. 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File 1040ez for free Noncitizens Estimated tax, Aliens Withholding, Single. File 1040ez for free , Employees who are not citizens or residents. File 1040ez for free Nonqualified deferred compensation, Periodic Payments Nonresident aliens Estimated tax, Aliens, Nonresident aliens. File 1040ez for free Individual taxpayer identification numbers (ITINs), Taxpayer identification number. File 1040ez for free O Overpayment Crediting to estimated tax, Credit an Overpayment P Part-year method of withholding, Part-Year Method Patronage dividends Backup withholding, Backup Withholding Payment vouchers, Pay by Check or Money Order Using the Estimated Tax Payment Voucher Penalties Backup withholding, Penalties. 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