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File Taxes 2006

File taxes 2006 34. File taxes 2006   Crédito Tributario por Hijos Table of Contents Introduction Useful Items - You may want to see: Hijo Calificado Cantidad de CréditoLímites del Crédito Cómo Reclamar el Crédito Crédito Tributario Adicional por Hijos Cómo Completar el Anexo 8812 (Formulario 1040A o Formulario 1040)Parte I Partes II a IV Introduction El crédito tributario por hijos es un crédito que puede reducir su impuesto hasta $1,000 por cada uno de sus hijos calificados. File taxes 2006 El crédito tributario adicional por hijos es un crédito que podría tomar en el caso de que no pueda reclamar la cantidad completa del crédito tributario por hijos. File taxes 2006 Este capítulo le explica lo siguiente: Quién es un hijo calificado. File taxes 2006 La cantidad del crédito. File taxes 2006 Cómo se puede reclamar el crédito. File taxes 2006 El crédito tributario por hijos y el crédito tributario adicional por hijos no deben confundirse con el crédito por gastos del cuidado de menores y dependientes, el cual se explica en el capítulo 32. File taxes 2006 Si no está sujeto al pago de impuestos. File taxes 2006   Algunos créditos, tales como el crédito tributario por hijos o el crédito por gastos del cuidado de menores y dependientes, se usan para reducir el impuesto. File taxes 2006 Si la cantidad del impuesto en la línea 46 del Formulario 1040 o en la línea 28 del Formulario 1040A es cero, no calcule el crédito tributario por hijos ya que no hay impuesto que se pueda reducir. File taxes 2006 Sin embargo, podría reunir los requisitos para el crédito tributario adicional por hijos en la línea 65 (Formulario 1040) o en la línea 39 (Formulario 1040A). File taxes 2006 Useful Items - You may want to see: Publicación 972 Child Tax Credit (Crédito tributario por hijos), en inglés Formulario (e Instrucciones) Anexo 8812   (Formulario 1040A o 1040) Child Tax Credit (Crédito tributario por hijos), en inglés W-4(SP) Certificado de Exención de Retenciones del Empleado W-4 Employee's Withholding Allowance Certificate (Certificado de exención de retenciones del empleado), en inglés Hijo Calificado Un hijo calificado, para propósitos del crédito tributario por hijos, es aquél que: Es su hijo o hija, hijastro o hijastra, hijo de crianza, hermano o hermana, hermanastro o hermanastra o descendiente de cualquiera de ellos (por ejemplo, su nieto, nieta, sobrina o sobrino), Tenía menos de 17 años de edad al finalizar el año 2013, No proveyó más de la mitad de su propia manutención durante el año 2013, Vivió con usted durante más de la mitad del año 2013 (vea Excepciones al tiempo vivido con usted , más adelante), Fue reclamado como dependiente en la declaración de usted, No presenta una declaración conjunta para el año (o la presenta solamente para reclamar un reembolso), y Era ciudadano, nacional o residente de los Estados Unidos. File taxes 2006 Si el hijo fue adoptado, vea Hijo adoptivo , más adelante. File taxes 2006 Para cada hijo calificado, tiene que marcar el recuadro que aparece en la línea 6c del Formulario 1040 o del Formulario 1040A. File taxes 2006 Ejemplo 1. File taxes 2006 Su hijo cumplió 17 años de edad el día 30 de diciembre del año 2013. File taxes 2006 Él es ciudadano de los Estados Unidos y usted lo declara como dependiente en la declaración de impuestos. File taxes 2006 Su hijo no es hijo calificado para el crédito tributario por hijos porque no tenía menos de 17 años de edad al finalizar el año 2013. File taxes 2006 Ejemplo 2. File taxes 2006 Su hija cumplió 8 años en el año 2013. File taxes 2006 Ella no es ciudadana de los Estados Unidos, tiene un ITIN y vivió en México durante todo el año 2013. File taxes 2006 Ella no es un hijo calificado para el crédito tributario por hijos debido a que no fue residente de los Estados Unidos en 2013. File taxes 2006 Contribuyentes que tienen determinados hijos dependientes con un número de identificación personal del contribuyente (ITIN, por sus siglas en inglés). File taxes 2006   Si está reclamando un crédito tributario por hijos o un crédito tributario adicional por hijos basándose en un hijo que identificó en su declaración de impuestos con un número de identificación personal del contribuyente (ITIN, por sus siglas en inglés), en lugar de un número de Seguro Social (SSN, por sus siglas en inglés), tiene que completar la Parte I del Anexo 8812 (Formulario 1040A o 1040). File taxes 2006   Aun si su hijo es dependiente suyo, sólo puede reclamar un crédito tributario por hijos o un crédito tributario adicional por hijos basándose en un dependiente que sea ciudadano, nacional o residente de los Estados Unidos. File taxes 2006 Para ser tratado como residente de los Estados Unidos, un hijo normalmente tiene que cumplir el requisito de presencia sustancial. File taxes 2006 Para más información sobre el requisito de presencia sustancial, vea la Publicación 519, U. File taxes 2006 S. File taxes 2006 Tax Guide for Aliens (Guía sobre los impuestos federales estadounidenses para extranjeros), en inglés. File taxes 2006 Hijo adoptivo. File taxes 2006   A un hijo adoptivo siempre se le trata como si fuera su hijo. File taxes 2006 Un hijo adoptivo incluye un niño colocado en su hogar por una agencia autorizada, con la intención de que sea legalmente adoptado. File taxes 2006   Si usted es ciudadano o nacional de los EE. File taxes 2006 UU. File taxes 2006 y su hijo adoptivo vivió con usted como integrante de su unidad familiar durante todo el año en 2013, dicho hijo cumple el requisito (7), anteriormente, para ser un hijo calificado para propósitos del crédito tributario por hijos. File taxes 2006 Excepciones al tiempo vivido con usted. File taxes 2006   Se considera que un hijo vivió con usted más de la mitad del año 2013 si nació o murió en el año 2013, y su hogar (el de usted) fue el hogar del hijo más de la mitad del tiempo en el cual estuvo vivo. File taxes 2006 Las ausencias temporales por usted o su hijo debidas a circunstancias especiales, tales como las ausencias por educación, vacaciones, negocios, atención médica, servicio militar o estancia en un centro de detención para delincuentes juveniles cuentan como tiempo que el hijo vivió con usted. File taxes 2006   También hay excepciones para hijos secuestrados e hijos de padres divorciados o separados. File taxes 2006 Para detalles, vea Requisito de Residencia , en el capítulo 3. File taxes 2006 Hijo calificado de más de una persona. File taxes 2006   Se aplica una regla especial si su hijo calificado es el hijo calificado de más de una persona. File taxes 2006 Para detalles, vea Requisito Especial para el Hijo Calificado de Más de una Persona , en el capítulo 3. File taxes 2006 Cantidad de Crédito La cantidad máxima de crédito que puede reclamar es $1,000 por cada hijo calificado. File taxes 2006 Límites del Crédito Usted tiene que reducir su crédito tributario por hijos si la condición (1) o la condición (2) le corresponde: La cantidad de la línea 46 (Formulario 1040) o de la línea 28 (Formulario 1040A) es menor que el crédito. File taxes 2006 Si esta cantidad es cero, no puede reclamar este crédito porque no hay impuesto que se pueda reducir. File taxes 2006 Sin embargo, es posible que pueda tomar el crédito tributario adicional por hijos. File taxes 2006 Vea Crédito Tributario Adicional por Hijos , más adelante. File taxes 2006 Su ingreso bruto ajustado (AGI, por sus siglas en inglés) modificado es mayor que la cantidad que se indica a continuación para su estado civil para efectos de la declaración. File taxes 2006 Casados que presentan una declaración conjunta: $110,000. File taxes 2006 Soltero, cabeza de familia o viudo que reúne los requisitos: $75,000. File taxes 2006 Casados que presentan la declaración por separado: $55,000. File taxes 2006 Ingresos brutos ajustados modificados. File taxes 2006   Para propósitos del crédito tributario por hijos, su ingreso bruto ajustado (AGI, por sus siglas en inglés) modificado es su ingreso bruto ajustado más las cantidades siguientes que puedan ser aplicables en su caso: Toda cantidad excluida del ingreso debido a la exclusión de ingresos de fuentes de  Puerto Rico. File taxes 2006 En la línea de puntos directamente al lado de la línea 38 del Formulario 1040, anote la cantidad excluida e indentifíquela como “ EPRI. File taxes 2006 ” Además, adjunte una copia de todo Formulario 499R-2/W-2PR a su declaración. File taxes 2006 Toda cantidad de las líneas 45 ó 50 del Formulario 2555, Foreign Earned Income (Ingreso devengado en el extranjero), en inglés. File taxes 2006 Toda cantidad de la línea 18 del Formulario 2555-EZ, Foreign Earned Income Exclusion (Exclusión de ingreso devengado en el extranjero), en inglés. File taxes 2006 Toda cantidad de la línea 15 del Formulario 4563, Exclusion of Income for Bona Fide Residents of American Samoa (Exclusión del ingreso para residentes bona fide de la Samoa Estadounidense), en inglés. File taxes 2006   Si no tiene ninguna de las cantidades mencionadas anteriormente, su ingreso bruto ajustado modificado es igual a su ingreso bruto ajustado. File taxes 2006 Ingreso bruto ajustado. File taxes 2006   El ingreso bruto ajustado (AGI, por sus siglas en inglés) es la cantidad de la línea 38 del Formulario 1040 o de la línea 22 del Formulario 1040A. File taxes 2006 Cómo Reclamar el Crédito Para reclamar el crédito tributario por hijos, tiene que presentar el Formulario 1040 o el Formulario 1040A. File taxes 2006 No puede reclamar el crédito tributario por hijos en el Formulario 1040EZ. File taxes 2006 Tiene que proveer el nombre y número de identificación (normalmente el número de Seguro Social) de cada hijo calificado en su declaración de impuestos. File taxes 2006 Si reclama el crédito tributario por hijos con un hijo identificado por un ITIN, usted también tiene que presentar el Anexo 8812. File taxes 2006 Para calcular el crédito, primero revise la Child Tax Credit Worksheet (Hoja de trabajo del crédito tributario por hijos), en las Instrucciones para el Formulario 1040 o el Formulario 1040A. File taxes 2006 Si se le indica que consulte la Publicación 972, Child Tax Credit (Crédito tributario por hijos), en inglés, no puede utilizar la Hoja de trabajo de las instrucciones en la declaración de impuestos; en su lugar, usted tiene que utilizar la Publicación 972, en inglés, para calcular el crédito. File taxes 2006 Si no se le indica que utilice la Publicación 972, puede usar la Hoja de trabajo del crédito tributario por hijos, que se encuentra en las Instrucciones para el Formulario 1040 o las Instrucciones para el Formulario 1040A o la Publicación 972, todas en inglés, para calcular el crédito. File taxes 2006 Crédito Tributario Adicional por Hijos Este crédito es para determinadas personas que reciban menos de la cantidad total del crédito tributario por hijos. File taxes 2006 El crédito tributario adicional por hijos puede darle un reembolso aunque no adeude ningún impuesto. File taxes 2006 Cómo se reclama el crédito tributario adicional por hijos. File taxes 2006   Para reclamar el crédito tributario adicional por hijos, siga los pasos que aparecen a continuación: Asegúrese de haber calculado la cantidad, si existe, de su crédito tributario por hijos. File taxes 2006 Vea anteriormente el tema titulado Cómo Reclamar el Crédito . File taxes 2006 Use las Partes II a la IV del Anexo 8812 para determinar si puede reclamar el crédito tributario adicional por hijos si usted contestó “Yes” (Sí) en la línea 9 ó 10 de la Child Tax Credit Worksheet (Hoja de trabajo del crédito tributario por hijos) en las Instrucciones para el Formulario 1040 o en las Instrucciones para el Formulario 1040A, o en la línea 13 de la Child Tax Credit Worksheet (Hoja de trabajo del crédito tributario por hijos) en la Publicación 972, todas en inglés. File taxes 2006 Si tiene un crédito tributario adicional por hijos en la línea 13 del Anexo 8812, anótelo en la línea 65 del Formulario 1040 o en la línea 39 del Formulario 1040A. File taxes 2006 Cómo Completar el Anexo 8812 (Formulario 1040A o Formulario 1040) El Anexo 8812 tiene cuatro partes, pero se puede considerar como que consta de dos secciones. File taxes 2006 La Parte I es independiente de las Partes II a la IV. File taxes 2006 Si todos sus hijos tienen números de Seguro Social o números de identificación del contribuyente para adopción del IRS(ATIN, por sus siglas en inglés),y usted no reclama el crédito tributario adicional por hijos, no necesita completar ni adjuntar el Anexo 8812 a su declaración de impuestos. File taxes 2006 Parte I Usted sólo necesitará completar la Parte I si está reclamando el crédito tributario por hijos para un hijo que aparece identificado con un número de identificación personal del contribuyente del IRS (ITIN, por sus siglas en inglés). File taxes 2006 Si todos los hijos por los cuales usted marcó la casilla en la columna 4 de la línea 6c de su Formulario 1040 o Formulario 1040A tienen números de Seguro Social (SSN, por sus siglas en inglés) o números de identificación del contribuyente para adopción del IRS (ATIN, por sus siglas en inglés), no tiene que completar la Parte I del Anexo 8812. File taxes 2006 Partes II a IV Las Partes II a la IV le ayudan a calcular el crédito adicional por hijos que le corresponde a usted. File taxes 2006 Por lo general, deberá completar las Partes II a la IV únicamente si se le indica luego de que completa la Hoja de trabajo del crédito tributario por hijos que aparece en las instrucciones de su declaración de impuestos o en la Publicación 972. File taxes 2006 Vea Cómo se reclama el crédito tributario adicional por hijos , anteriormente. File taxes 2006 Prev  Up  Next   Home   More Online Publications
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The File Taxes 2006

File taxes 2006 1. File taxes 2006   Filing and Paying Business Taxes Table of Contents Introduction Useful Items - You may want to see: Identification NumbersNew EIN. File taxes 2006 Employee. File taxes 2006 Other payee. File taxes 2006 Income TaxDo I Have To File an Income Tax Return? How Do I File? IRS e-file (Electronic Filing) When Is My Tax Return Due? How Do I Pay Income Tax? Self-Employment (SE) TaxHow to become insured under social security. File taxes 2006 Earning credits in 2013 and 2014. File taxes 2006 Employment Taxes Excise Taxes Information ReturnsWaiver of penalties. File taxes 2006 Penalties. File taxes 2006 Introduction This chapter explains the business taxes you may have to pay and the forms you may have to file. File taxes 2006 It also discusses taxpayer identification numbers. File taxes 2006 Table 1-1 lists the benefits of filing electronically. File taxes 2006 Table 1-2 lists the federal taxes you may have to pay, their due dates, and the forms you use to report them. File taxes 2006 Table 1-3 provides checklists that highlight the typical forms and schedules you may need to file if you ever go out of business. File taxes 2006 You may want to get Publication 509, Tax Calendars. File taxes 2006 It has tax calendars that tell you when to file returns and make tax payments. File taxes 2006 Useful Items - You may want to see: Publication 505 Tax Withholding and Estimated Tax Form (and Instructions) 1040 U. File taxes 2006 S. File taxes 2006 Individual Income Tax Return 1040-ES Estimated Tax for Individuals Sch C (Form 1040) Profit or Loss From Business Sch C-EZ (Form 1040) Net Profit From Business Sch SE (Form 1040) Self-Employment Tax See chapter 12 for information about getting publications and forms. File taxes 2006 Identification Numbers This section explains three types of taxpayer identification numbers, who needs them, when to use them, and how to get them. File taxes 2006 Social security number (SSN). File taxes 2006   Generally, use your SSN as your taxpayer identification number. File taxes 2006 You must put this number on each of your individual income tax forms, such as Form 1040 and its schedules. File taxes 2006   To apply for an SSN, use Form SS-5, Application for a Social Security Card. File taxes 2006 This form is available at Social Security Administration (SSA) offices or by calling 1-800-772-1213. File taxes 2006 It is also available from the SSA website at www. File taxes 2006 socialsecurity. File taxes 2006 gov. File taxes 2006 Individual taxpayer identification number (ITIN). File taxes 2006   The IRS will issue an ITIN if you are a nonresident or resident alien and you do not have and are not eligible to get an SSN. File taxes 2006 In general, if you need to obtain an ITIN, you must attach Form W-7, Application for IRS Individual Taxpayer Identification Number, with your signed, original, completed tax return and any other required documentation and mail them to the following address. File taxes 2006  Internal Revenue Service ITIN Operation P. File taxes 2006 O. File taxes 2006 Box 149342 Austin, TX 78714-9342 The exceptions are covered in detail in the instructions for Form W-7. File taxes 2006 If you must include another person's SSN on your return and that person does not have and cannot get an SSN, enter that person's ITIN. File taxes 2006 The application is also available in Spanish. File taxes 2006 The form is available at IRS. File taxes 2006 gov or you can call 1-800-829-3676 to order the form. File taxes 2006    An ITIN is for tax use only. File taxes 2006 It does not entitle the holder to social security benefits or change the holder's employment or immigration status. File taxes 2006 Employer identification number (EIN). File taxes 2006   You must also have an EIN to use as a taxpayer identification number if you do either of the following. File taxes 2006 Pay wages to one or more employees. File taxes 2006 File pension or excise tax returns. File taxes 2006   If you must have an EIN, include it along with your SSN on your Schedule C or C-EZ. File taxes 2006   You can apply for an EIN: Online by clicking on the Employer ID Numbers (EINs) link at www. File taxes 2006 irs. File taxes 2006 gov/businesses/small. File taxes 2006 The EIN is issued immediately once the application information is validated. File taxes 2006 By telephone at 1-800-829-4933. File taxes 2006 By mailing or faxing Form SS-4, Application for Employer Identification Number. File taxes 2006 New EIN. File taxes 2006   You may need to get a new EIN if either the form or the ownership of your business changes. File taxes 2006 For more information, see Publication 1635, Understanding Your EIN. File taxes 2006 When you need identification numbers of other persons. File taxes 2006   In operating your business, you will probably make certain payments you must report on information returns. File taxes 2006 These payments are discussed under Information Returns, later in this chapter. File taxes 2006 You must give the recipient of these payments (the payee) a statement showing the total amount paid during the year. File taxes 2006 You must include the payee's identification number and your identification number on the returns and statements. File taxes 2006 Employee. File taxes 2006   If you have employees, you must get an SSN from each of them. File taxes 2006 Record the name and SSN of each employee exactly as they are shown on the employee's social security card. File taxes 2006 If the employee's name is not correct as shown on the card, the employee should request a new card from the SSA. File taxes 2006 This may occur if the employee's name was changed due to marriage or divorce. File taxes 2006   Form W-4, Employee's Withholding Allowance Certificate, is completed by each employee so the correct federal income tax can be withheld from their pay. File taxes 2006   If your employee does not have an SSN, he or she should file Form SS-5 with the SSA. File taxes 2006 Other payee. File taxes 2006   If you make payments to someone who is not your employee and you must report the payments on an information return, get that person's SSN. File taxes 2006 If you must report payments to an organization, such as a corporation or partnership, you must get its EIN. File taxes 2006   To get the payee's SSN or EIN, use Form W-9, Request for Taxpayer Identification Number and Certification. File taxes 2006   A payee who does not provide you with an identification number may be subject to backup withholding. File taxes 2006 For information on backup withholding, see the Form W-9 instructions and the General Instructions for Certain Information Returns. File taxes 2006 Income Tax This part explains whether you have to file an income tax return and when you file it. File taxes 2006 It also explains how you pay the tax. File taxes 2006 Do I Have To File an Income Tax Return? You have to file an income tax return for 2013 if your net earnings from self-employment were $400 or more. File taxes 2006 If your net earnings from self-employment were less than $400, you still have to file an income tax return if you meet any other filing requirement listed in the Form 1040 instructions. File taxes 2006 How Do I File? File your income tax return on Form 1040 and attach Schedule C or Schedule C-EZ. File taxes 2006 Enter the net profit or loss from Schedule C or Schedule C-EZ on page 1 of Form 1040. File taxes 2006 Use Schedule C to figure your net profit or loss from your business. File taxes 2006 If you operated more than one business as a sole proprietorship, you must attach a separate Schedule C for each business. File taxes 2006 You can use the simpler Schedule C-EZ if you operated only one business as a sole proprietorship, you did not have a net loss, and you meet the other requirements listed in Part I of the schedule. File taxes 2006 IRS e-file (Electronic Filing) Please click here for the text description of the image. File taxes 2006 E-file logo You may be able to file your tax returns electronically using an IRS e-file option. File taxes 2006 Table 1-1 lists the benefits of IRS e-file. File taxes 2006 IRS e-file uses automation to replace most of the manual steps needed to process paper returns. File taxes 2006 As a result, the processing of e-file returns is faster and more accurate than the processing of paper returns. File taxes 2006 As with a paper return, you are responsible for making sure your return contains accurate information and is filed on time. File taxes 2006 Using e-file does not affect your chances of an IRS examination of your return. File taxes 2006 You can file most commonly used business forms using IRS e-file. File taxes 2006 For more information, visit IRS. File taxes 2006 gov. File taxes 2006 Electronic signatures. File taxes 2006   Paperless filing is easier than you think and it's available to most taxpayers who file electronically—including those first-time filers who were 16 or older at the end of 2013. File taxes 2006 If you file electronically using tax preparation software or a tax professional, you will participate in the Self-Select PIN (personal identification number) program. File taxes 2006 If you are married filing jointly, you and your spouse will each need to create a PIN and enter these PINs as your electronic signatures. File taxes 2006    To create a PIN, you must know your adjusted gross income (AGI) from your originally filed 2012 income tax return (not from an amended return, Form 1040X, or any math error notice from the IRS). File taxes 2006 You will also need to provide your date of birth (DOB). File taxes 2006 Make sure your DOB is accurate and matches the information on record with the Social Security Administration before you e-file. File taxes 2006 To do this, check your annual Social Security Statement. File taxes 2006   With a Self-Select PIN, there is nothing to sign and nothing to mail—not even your Forms W-2. File taxes 2006 For more details on the Self-Select PIN program, visit IRS. File taxes 2006 gov. File taxes 2006 State returns. File taxes 2006   In most states, you can file an electronic state return simultaneously with your federal return. File taxes 2006 For more information, check with your local IRS office, state tax agency, tax professional, or IRS. File taxes 2006 gov. File taxes 2006 Refunds. File taxes 2006   You can have your refund check mailed to you, or you can have your refund deposited directly to your checking or savings account. File taxes 2006   With e-file, your refund will be issued in half the time as when filing on paper. File taxes 2006 Most refunds are issued within 3 weeks. File taxes 2006 If you choose Direct Deposit, you can receive your refund in as few as 10 days. File taxes 2006 Offset against debts. File taxes 2006   As with a paper return, you may not get all of your refund if you owe certain past-due amounts, such as federal tax, state tax, a student loan, or child support. File taxes 2006 You will be notified if the refund you claimed has been offset against your debts. File taxes 2006 Refund inquiries. File taxes 2006   You can check the status of your refund if it has been at least 24 hours (4 weeks if you mailed a paper return) from the date you filed your return. File taxes 2006 Be sure to have a copy of your tax return available because you will need to know the filing status, the first social security number shown on the return, and the exact whole-dollar amount of the refund. File taxes 2006 To check on your refund, do one of the following. File taxes 2006 Go to IRS. File taxes 2006 gov and click on Where's My Refund. File taxes 2006 Call 1-800-829-4477 for automated refund information, and follow the recorded instructions. File taxes 2006 Call 1-800-829-1954 during the hours shown in your form instructions. File taxes 2006 Balance due. File taxes 2006   If you owe tax, you must pay it by April 15, 2014, to avoid late-payment penalties and interest. File taxes 2006 You can make your payment electronically by scheduling an electronic funds withdrawal from your checking or savings account or by credit card. File taxes 2006 Using an Authorized IRS e-file Provider Many tax professionals can electronically file paperless returns for their clients. File taxes 2006 You have two options. File taxes 2006 You can prepare your return, take it to an authorized IRS e-file provider, and have the provider transmit it electronically to the IRS. File taxes 2006 You can have an authorized IRS e-file provider prepare your return and transmit it for you electronically. File taxes 2006 You will be asked to complete Form 8879, IRS e-file Signature Authorization, to authorize the provider to enter your self-selected PIN on your return. File taxes 2006 Depending on the provider and the specific services requested, a fee may be charged. File taxes 2006 To find an authorized IRS e-file provider near you, go to IRS. File taxes 2006 gov or look for an “Authorized IRS e-file Provider” sign. File taxes 2006 Using Your Personal Computer A computer with Internet access is all you need to file your tax return using IRS e-file. File taxes 2006 When you use your personal computer, you can e-file your return from your home any time of the day or night. File taxes 2006 Sign your return electronically using a self-selected PIN to complete the process. File taxes 2006 There is no signature form to submit or Forms W-2 to send in. File taxes 2006 Free Internet filing options. File taxes 2006   More taxpayers can now prepare and e-file their individual income tax returns free using commercial tax preparation software accessible through IRS. File taxes 2006 gov or www. File taxes 2006 usa. File taxes 2006 gov. File taxes 2006 The IRS is partnering with the tax software industry to offer free preparation and filing services to a significant number of taxpayers. File taxes 2006 Security and privacy certificate programs will assure tax data is safe and secure. File taxes 2006 To see if you qualify for these services, visit the Return Preparation and Filing Options page at IRS. File taxes 2006 gov. File taxes 2006   If you cannot use the free services, you can buy tax preparation software at various electronics stores or computer and office supply stores. File taxes 2006 You can also download software from the Internet or prepare and file your return completely online by using tax preparation software available on the Internet. File taxes 2006 Filing Through Employers and Financial Institutions Some businesses offer free e-file to their employees, members, or customers. File taxes 2006 Others offer it for a fee. File taxes 2006 Ask your employer or financial institution if they offer IRS e-file as an employee, member, or customer benefit. File taxes 2006 Free Help With Your Return Free help in preparing your return is available nationwide from IRS-trained volunteers. File taxes 2006 The Volunteer Income Tax Assistance (VITA) program is designed to help low-income taxpayers, and the Tax Counseling for the Elderly (TCE) program is designed to assist taxpayers age 60 or older with their tax returns. File taxes 2006 Some locations offer free electronic filing. File taxes 2006 Table 1-1. File taxes 2006 Benefits of IRS e-file Accuracy • Your chance of getting an error notice from the IRS is significantly reduced. File taxes 2006 Security • Your privacy and security are assured. File taxes 2006 Electronic signatures • Create your own personal identification number (PIN) and file a completely paperless return through your tax preparation software or tax professional. File taxes 2006 There is nothing to mail. File taxes 2006 Proof of acceptance • You receive an electronic acknowledgment within 48 hours that the IRS has accepted your return for processing. File taxes 2006 Fast refunds • You get your refund faster with Direct Deposit—in as few as 10 days. File taxes 2006 Free Internet filing options • Use IRS. File taxes 2006 gov to access commercial tax preparation and e-file services available at no cost to eligible taxpayers. File taxes 2006 Electronic payment options • Convenient, safe, and secure electronic payment options are available. File taxes 2006 E-file and pay your taxes in a single step. File taxes 2006 Schedule an electronic funds withdrawal from your checking or savings account (up to and including April 15, 2014) or pay by credit card. File taxes 2006 Federal/State filing • Prepare and file your federal and state tax returns together and double the benefits you get from e-file. File taxes 2006 When Is My Tax Return Due? Form 1040 for calendar year 2013 is due by April 15, 2014. File taxes 2006 If you use a fiscal year (explained in chapter 2), your return is due by the 15th day of the 4th month after the end of your fiscal year. File taxes 2006 If you file late, you may have to pay penalties and interest. File taxes 2006 If you cannot file your return on time, use Form 4868, Application for Automatic Extension of Time To File U. File taxes 2006 S. File taxes 2006 Individual Income Tax Return, to request an automatic 6-month extension. File taxes 2006 For calendar year taxpayers, this will extend the tax filing due date until October 15. File taxes 2006 Filing an extension does not extend the time to pay your taxes, only the time to file the tax return. File taxes 2006 How Do I Pay Income Tax? Federal income tax is a pay-as-you-go tax. File taxes 2006 You must pay it as you earn or receive income during the year. File taxes 2006 An employee usually has income tax withheld from his or her pay. File taxes 2006 If you do not pay your tax through withholding, or do not pay enough tax that way, you might have to pay estimated tax. File taxes 2006 You generally have to make estimated tax payments if you expect to owe taxes, including self-employment tax (discussed later), of $1,000 or more when you file your return. File taxes 2006 Use Form 1040-ES to figure and pay the tax. File taxes 2006 If you do not have to make estimated tax payments, you can pay any tax due when you file your return. File taxes 2006 For more information on estimated tax, see Publication 505, Tax Withholding and Estimated Tax. File taxes 2006 What are my payment options?   You can pay your estimated tax electronically using various options. File taxes 2006 If you pay electronically, there is no need to mail in Form 1040-ES payment vouchers. File taxes 2006 These options include: Paying electronically through the Electronic Federal Tax Payment System (EFTPS). File taxes 2006 Paying by authorizing an electronic funds withdrawal when you file Form 1040 electronically. File taxes 2006 Paying by credit or debit card over the phone or by Internet. File taxes 2006 Other options include crediting an overpayment from your 2013 return to your 2014 estimated tax, or mailing a check or money order with a Form 1040-ES payment voucher. File taxes 2006 EFTPS    To enroll in EFTPS, go to www. File taxes 2006 eftps. File taxes 2006 gov or call 1-800-555-4477. File taxes 2006 When you request a new EIN and you will have a tax obligation, you are automatically enrolled in EFTPS. File taxes 2006 Benefits of EFTPS: The chance of an error in making your payments is reduced. File taxes 2006 You receive immediate confirmation of every transaction. File taxes 2006 Penalty for underpayment of tax. File taxes 2006   If you did not pay enough income tax and self-employment tax for 2013 by withholding or by making estimated tax payments, you may have to pay a penalty on the amount not paid. File taxes 2006 The IRS will figure the penalty for you and send you a bill. File taxes 2006 Or you can use Form 2210, Underpayment of Estimated Tax by Individuals, Estates, and Trusts, to see if you have to pay a penalty and to figure the penalty amount. File taxes 2006 For more information, see Publication 505. File taxes 2006 Self-Employment (SE) Tax Self-employment tax (SE tax) is a social security and Medicare tax primarily for individuals who work for themselves. File taxes 2006 It is similar to the social security and Medicare taxes withheld from the pay of most wage earners. File taxes 2006 If you earned income as a statutory employee, you do not pay SE tax on that income. File taxes 2006 Social security coverage. File taxes 2006   Social security benefits are available to self-employed persons just as they are to wage earners. File taxes 2006 Your payments of SE tax contribute to your coverage under the social security system. File taxes 2006 Social security coverage provides you with retirement benefits, disability benefits, survivor benefits, and hospital insurance (Medicare) benefits. File taxes 2006 By not reporting all of your self-employment income, you could cause your social security benefits to be lower when you retire. File taxes 2006 How to become insured under social security. File taxes 2006   You must be insured under the social security system before you begin receiving social security benefits. File taxes 2006 You are insured if you have the required number of credits (also called quarters of coverage), discussed next. File taxes 2006 Earning credits in 2013 and 2014. File taxes 2006   For 2013, you received one credit, up to a maximum of four credits, for each $1,160 ($1,200 for 2014) of income subject to social security taxes. File taxes 2006 Therefore, for 2013, if you had income (self-employment and wages) of $4,640 that was subject to social security taxes, you receive four credits ($4,640 ÷ $1,160). File taxes 2006   For an explanation of the number of credits you must have to be insured and the benefits available to you and your family under the social security program, consult your nearest Social Security Administration (SSA) office. File taxes 2006    Making false statements to get or to increase social security benefits may subject you to penalties. File taxes 2006 The Social Security Administration (SSA) time limit for posting self-employment income. File taxes 2006   Generally, the SSA will give you credit only for self-employment income reported on a tax return filed within 3 years, 3 months, and 15 days after the tax year you earned the income. File taxes 2006 If you file your tax return or report a change in your self-employment income after this time limit, the SSA may change its records, but only to remove or reduce the amount. File taxes 2006 The SSA will not change its records to increase your self-employment income. File taxes 2006 Who must pay self-employment tax. File taxes 2006   You must pay SE tax and file Schedule SE (Form 1040) if either of the following applies. File taxes 2006 Your net earnings from self-employment (excluding church employee income) were $400 or more. File taxes 2006 You had church employee income of $108. File taxes 2006 28 or more. File taxes 2006 The SE tax rules apply no matter how old you are and even if you are already receiving social security or Medicare benefits. File taxes 2006 SE tax rate. File taxes 2006   For 2013, the SE tax rate on net earnings is 15. File taxes 2006 3% (12. File taxes 2006 4% social security tax plus 2. File taxes 2006 9% Medicare tax). File taxes 2006 Maximum earnings subject to SE tax. File taxes 2006   Only the first $113,700 of your combined wages, tips, and net earnings in 2013 is subject to any combination of the 12. File taxes 2006 4% social security part of SE tax, social security tax, or railroad retirement (tier 1) tax. File taxes 2006   All your combined wages, tips, and net earnings in 2013 are subject to any combination of the 2. File taxes 2006 9% Medicare part of SE tax, social security tax, or railroad retirement (tier 1) tax. File taxes 2006   If wages and tips you receive as an employee are subject to either social security or railroad retirement (tier 1) tax, or both, and total at least $113,700, do not pay the 12. File taxes 2006 4% social security part of the SE tax on any of your net earnings. File taxes 2006 However, you must pay the 2. File taxes 2006 9% Medicare part of the SE tax on all your net earnings. File taxes 2006 Deduct one-half of your SE tax as an adjustment to income on line 27 of Form 1040. File taxes 2006   More information. File taxes 2006   For information on methods of calculating SE tax, see Chapter 10, Self-Employment Tax. File taxes 2006 Table 1-2. File taxes 2006 Which Forms Must I File? IF you are liable for: THEN use Form: DUE by:1 Income tax 1040 and Schedule C or C-EZ2 15th day of 4th month after end of  tax year. File taxes 2006 Self-employment tax Schedule SE File with Form 1040. File taxes 2006 Estimated tax 1040-ES 15th day of 4th, 6th, and 9th months of tax year, and 15th day of 1st month after the end of tax year. File taxes 2006 Social security and Medicare taxes and income tax withholding 941 or 944 April 30, July 31, October 31, and January 313. File taxes 2006     See Publication 15. File taxes 2006 Providing information on social security and Medicare taxes and income tax withholding W-2 (to employee)  W-2 and W-3 (to the Social Security Administration) January 313. File taxes 2006   Last day of February (March 31 if filing electronically)3. File taxes 2006 Federal unemployment (FUTA) tax 940 January 313. File taxes 2006     April 30, July 31, October 31, and January 31, but only if the liability for unpaid tax is more than $500. File taxes 2006 Filing information returns for payments to nonemployees and transactions with other persons See Information Returns Forms 1099 – to the recipient by January 31 and to the IRS by February 28 (March 31 if filing electronically). File taxes 2006     Other forms – see the General Instructions for Certain Information Returns. File taxes 2006 Excise tax See Excise Taxes See the instructions to the forms. File taxes 2006 1 If a due date falls on a Saturday, Sunday, or legal holiday, file by the next day that is not a Saturday, Sunday, or legal holiday. File taxes 2006 For more information, see Publication 509, Tax Calendars. File taxes 2006 2 File a separate schedule for each business. File taxes 2006 3 See the form instructions if you go out of business, change the form of your business, or stop paying wages. File taxes 2006     Employment Taxes If you have employees, you will need to file forms to report employment taxes. File taxes 2006 Employment taxes include the following items. File taxes 2006 Social security and Medicare taxes. File taxes 2006 Federal income tax withholding. File taxes 2006 Federal unemployment (FUTA) tax. File taxes 2006 For more information, see Publication 15 (Circular E), Employer's Tax Guide. File taxes 2006 That publication explains your tax responsibilities as an employer. File taxes 2006 To help you determine whether the people working for you are your employees, see Publication 15-A, Employer's Supplemental Tax Guide. File taxes 2006 That publication has information to help you determine whether an individual is an independent contractor or an employee. File taxes 2006 If you incorrectly classify an employee as an independent contractor, you may be held liable for employment taxes for that worker plus a penalty. File taxes 2006 An independent contractor is someone who is self-employed. File taxes 2006 You do not generally have to withhold or pay any taxes on payments made to an independent contractor. File taxes 2006 Excise Taxes This section identifies some of the excise taxes you may have to pay and the forms you have to file if you do any of the following. File taxes 2006 Manufacture or sell certain products. File taxes 2006 Operate certain kinds of businesses. File taxes 2006 Use various kinds of equipment, facilities, or products. File taxes 2006 Receive payment for certain services. File taxes 2006 For more information on excise taxes, see Publication 510, Excise Taxes. File taxes 2006 Form 720. File taxes 2006   The federal excise taxes reported on Form 720, Quarterly Federal Excise Tax Return, consist of several broad categories of taxes, including the following. File taxes 2006 Environmental taxes on the sale or use of ozone-depleting chemicals and imported products containing or manufactured with these chemicals. File taxes 2006 Communications and air transportation taxes. File taxes 2006 Fuel taxes. File taxes 2006 Tax on the first retail sale of heavy trucks, trailers, and tractors. File taxes 2006 Manufacturers taxes on the sale or use of a variety of different articles. File taxes 2006 Tax on indoor tanning services. File taxes 2006 Form 2290. File taxes 2006   There is a federal excise tax on the use of certain trucks, truck tractors, and buses on public highways. File taxes 2006 The tax applies to vehicles having a taxable gross weight of 55,000 pounds or more. File taxes 2006 Report the tax on Form 2290, Heavy Highway Vehicle Use Tax Return. File taxes 2006 For more information, see the Instructions for Form 2290. File taxes 2006 Depositing excise taxes. File taxes 2006   If you have to file a quarterly excise tax return on Form 720, you may have to deposit your excise taxes before the return is due. File taxes 2006 For details on depositing excise taxes, see the Instructions for Form 720. File taxes 2006 Information Returns If you make or receive payments in your business, you may have to report them to the IRS on information returns. File taxes 2006 The IRS compares the payments shown on the information returns with each person's income tax return to see if the payments were included in income. File taxes 2006 You must give a copy of each information return you are required to file to the recipient or payer. File taxes 2006 In addition to the forms described below, you may have to use other returns to report certain kinds of payments or transactions. File taxes 2006 For more details on information returns and when you have to file them, see the General Instructions for Certain Information Returns. File taxes 2006 Form 1099-MISC. File taxes 2006   Use Form 1099-MISC, Miscellaneous Income, to report certain payments you make in your business. File taxes 2006 These payments include the following items. File taxes 2006 Payments of $600 or more for services performed for your business by people not treated as your employees, such as fees to subcontractors, attorneys, accountants, or directors. File taxes 2006 Rent payments of $600 or more, other than rents paid to real estate agents. File taxes 2006 Prizes and awards of $600 or more that are not for services, such as winnings on TV or radio shows. File taxes 2006 Royalty payments of $10 or more. File taxes 2006 Payments to certain crew members by operators of fishing boats. File taxes 2006 You also use Form 1099-MISC to report your sales of $5,000 or more of consumer goods to a person for resale anywhere other than in a permanent retail establishment. File taxes 2006 Form W-2. File taxes 2006   You must file Form W-2, Wage and Tax Statement, to report payments to your employees, such as wages, tips, and other compensation, withheld income, social security, and Medicare taxes. File taxes 2006 You can file Form W-2 online. File taxes 2006 For more information about Form W-2, see the General Instructions for Forms W-2 and W-3. File taxes 2006 Penalties. File taxes 2006   The law provides for the following penalties if you do not file Form 1099-MISC or Form W-2 or do not correctly report the information. File taxes 2006 For more information, see the General Instructions for Certain Information Returns. File taxes 2006 Failure to file information returns. File taxes 2006 This penalty applies if you do not file information returns by the due date, do not include all required information, or report incorrect information. File taxes 2006 Failure to furnish correct payee statements. File taxes 2006 This penalty applies if you do not furnish a required statement to a payee by the required date, do not include all required information, or report incorrect information. File taxes 2006 Waiver of penalties. File taxes 2006   These penalties will not apply if you can show that the failure was due to reasonable cause and not willful neglect. File taxes 2006   In addition, there is no penalty for failure to include all required information, or for including incorrect information, on a de minimis (small) number of information returns if you correct the errors by August 1 of the year the returns are due. File taxes 2006 (A de minimis number of returns is the greater of 10 or ½ of 1% of the total number of returns you are required to file for the year. File taxes 2006 ) Form 8300. File taxes 2006   You must file Form 8300, Report of Cash Payments Over $10,000 Received in a Trade or Business, if you receive more than $10,000 in cash in one transaction, or two or more related business transactions. File taxes 2006 Cash includes U. File taxes 2006 S. File taxes 2006 and foreign coin and currency. File taxes 2006 It also includes certain monetary instruments such as cashier's and traveler's checks and money orders. File taxes 2006 Cash does not include a check drawn on an individual's personal account (personal check). File taxes 2006 For more information, see Publication 1544, Reporting Cash Payments of Over $10,000 (Received in a Trade or Business). File taxes 2006 Penalties. File taxes 2006   There are civil and criminal penalties, including up to 5 years in prison, for not filing Form 8300, filing (or causing the filing of) a false or fraudulent Form 8300, or structuring a transaction to evade reporting requirements. File taxes 2006 Table 1-3. File taxes 2006 Going Out of Business Checklists (Note. File taxes 2006 The following checklists highlight the typical final forms and schedules you may need to file if you ever go out of business. File taxes 2006 For more information, see the instructions for the listed forms. File taxes 2006 ) IF you are liable for:   THEN you may need to: Income tax □ File Schedule C or C-EZ with your Form 1040 for the year in which you go out of business. File taxes 2006   □ File Form 4797 with your Form 1040 for each year in which you sell or exchange property used in your business or in which the business use of certain section 179 or listed property drops to 50% or less. File taxes 2006   □ File Form 8594 with your Form 1040 if you sold your business. File taxes 2006 Self-employment tax □ File Schedule SE with your Form 1040 for the year in which you go out of business. File taxes 2006 Employment taxes □ File Form 941 (or Form 944) for the calendar quarter in which you make final wage payments. File taxes 2006 Note. File taxes 2006 Do not forget to check the box and enter the date final wages were paid on line 15 of Form 941 or line 14 of Form 944. File taxes 2006   □ File Form 940 for the calendar year in which final wages were paid. File taxes 2006 Note. File taxes 2006 Do not forget to check box d, Final: Business closed or stopped paying wages, under Type of Return. File taxes 2006 Information returns □ Provide Forms W-2 to your employees for the calendar year in which you make final wage payments. File taxes 2006 Note. File taxes 2006 These forms are generally due by the due date of your final Form 941 or Form 944. File taxes 2006   □ File Form W-3 to file Forms W-2. File taxes 2006 Note. File taxes 2006 These forms are generally due within 1 month after the due date of your final Form 941 or Form 944. File taxes 2006   □ Provide Forms 1099-MISC to each person to whom you have paid at least $600 for services (including parts and materials) during the calendar year in which you go out of business. File taxes 2006   □ File Form 1096 to file Forms 1099-MISC. File taxes 2006 Prev  Up  Next   Home   More Online Publications