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File Your Taxes For Free

File your taxes for free Index A Acknowledgment of contributions, Acknowledgment of Charitable Contributions of $250 or More Adverse determination, Adverse determination. File your taxes for free Affordable Care Act Hospitals, What's New, New Requirements for section 501(c)(3) Hospitals Under the Affordable Care Act. File your taxes for free Aged, home for, Home for the aged. File your taxes for free Agricultural organization, Agricultural and Horticultural Organizations Airport, Other organizations. File your taxes for free Alumni association, Alumni association. File your taxes for free Amateur athletic organizations, Amateur Athletic Organizations Animals, prevention of cruelty to, Prevention of Cruelty to Children or Animals Appeal procedures, Appeal Procedures Application procedures, Application Procedures, Required Inclusions Bylaws, Bylaws. File your taxes for free Conformed copy, Conformed copy. File your taxes for free Description of activities, Description of activities. File your taxes for free Employer identification number, Required Inclusions Financial data, Financial data. File your taxes for free Organizing documents, Organizing documents. File your taxes for free Aquatic resources, Agricultural and Horticultural Organizations Articles of organization, Articles of Organization Assistance (see Tax help) Athletic organization, Athletic organization. File your taxes for free , Amateur Athletic Organizations Attorney's fees, Acceptance of attorneys' fees. File your taxes for free Attribution, special rules, Special rules of attribution. File your taxes for free B Black lung benefit trust, 501(c)(21) - Black Lung Benefit Trusts Board of trade, Board of trade. File your taxes for free Bureau defined, Bureau defined. File your taxes for free Burial benefit insurance, Burial and funeral benefit insurance organization. File your taxes for free Business income, unrelated, Unrelated Business Income Tax Return Business league, 501(c)(6) - Business Leagues, etc. File your taxes for free C Cemetery company, 501(c)(13) - Cemetery Companies Chamber of commerce, Chamber of commerce. File your taxes for free Change in legal structure, Organizational Changes and Exempt Status Charitable contributions, Acknowledgment of Charitable Contributions of $250 or More, Contributions to 501(c)(3) Organizations Charitable organization, Section 501(c)(3) Organizations, Charitable Organizations Charitable risk pools, Charitable Risk Pools Child care organization, Child care organizations. File your taxes for free Children, prevention of cruelty to, Prevention of Cruelty to Children or Animals Church, Churches. File your taxes for free Integrated auxiliaries, Integrated auxiliaries. File your taxes for free Civic leagues, 501(c)(4) - Civic Leagues and Social Welfare Organizations Clinic, Clinic. File your taxes for free CO-OP Health Insurance Issuers, 501(c)(29) - CO-OP Health Insurance Issuers College bookstore, restaurant, College book stores, cafeterias, restaurants, etc. File your taxes for free Comments, Comments and suggestions. File your taxes for free Community association, Other organizations. File your taxes for free Community nursing bureau, Community nursing bureau. File your taxes for free Community trust, Community Trusts Contributions, charitable, Acknowledgment of Charitable Contributions of $250 or More, Contributions to 501(c)(3) Organizations Court appeals, Appeal to Courts Credit union, 501(c)(14) - Credit Unions and Other Mutual Financial Organizations D Determination letter, Rulings and Determination Letters Disclosures, required, Disclosure of Quid Pro Quo Contributions Dues used for lobbying, Dues Used for Lobbying or Political Activities Nondeductible contributions, Solicitation of Nondeductible Contributions Quid pro quo contributions, Disclosure of Quid Pro Quo Contributions Services available from government, Penalties. File your taxes for free Dispositions of donated property, Donee Information Return Disqualified persons, Disqualified persons. File your taxes for free Domestic fraternal society, Domestic Fraternal Societies (501(c)(10)) Donor advised funds Excess benefit transaction, Donor advised fund transactions occurring after August 17, 2006. File your taxes for free Dues used for political or legislative activities, Dues Used for Lobbying or Political Activities, Deduction not allowed for dues used for political or legislative activities. File your taxes for free E Educational organizations, Educational Organizations, Educational organizations. File your taxes for free Employees' association, 501(c)(4), 501(c)(9), and 501(c)(17) - Employees' Associations Employment taxes, Employment Tax Returns Endowment fund, Endowment funds. File your taxes for free Estimated tax, Estimated tax. File your taxes for free Excess benefit transaction, Excess Benefit Transaction, Supporting organization transactions occurring after July 25, 2006. File your taxes for free Disqualified person, Tax on Disqualified Persons, Disqualified Person Controlled entity, 35%, 35% controlled entity. File your taxes for free Family members, Family members. File your taxes for free Substantial influence, Persons not considered to have substantial influence. File your taxes for free Disregarded benefits, Disregarded benefits. File your taxes for free Donor advised funds, Donor advised fund transactions occurring after August 17, 2006. File your taxes for free , Exception. File your taxes for free Excise tax, Excise tax on excess benefit transactions. File your taxes for free Initial contracts, Special Exception for Initial Contracts Reasonable compensation, Reasonable Compensation. File your taxes for free Rebuttable presumption, Rebuttable presumption that a transaction is not an excess benefit transaction. File your taxes for free Excise tax Black lung benefit trust, Excise taxes. File your taxes for free Lobbying expenditures, Tax on excess expenditures to influence legislation. File your taxes for free , Tax on disqualifying lobbying expenditures. File your taxes for free Political expenditures, Excise taxes on political expenditures. File your taxes for free Private foundations, Excise taxes on private foundations. File your taxes for free , Excise Taxes on Private Foundations Exempt function, Political Organization Income Tax Return Exempt purposes, Section 501(c)(3) Organizations Exemption for terrorist organization, Non-exemption for terrorist organizations. File your taxes for free Extensions of time, Extensions of time for filing. File your taxes for free F Facts and circumstances test, Facts and circumstances test. File your taxes for free Fair market value, estimate of, Good faith estimate of fair market value (FMV). File your taxes for free Filing requirements, Annual Information Returns Annual information returns, Annual Information Returns Donee information return, Donee Information Return Due date, Political Organization Income Tax Return Employment tax, Employment Tax Returns Excise tax, Excise taxes on private foundations. File your taxes for free , Excise Taxes on Private Foundations Political organization, Political Organization Income Tax Return Private foundations, Form 990-PF Unrelated business income, Unrelated Business Income Tax Return Form 990-N, Annual Electronic Filing Requirement for Small Tax-Exempt Organizations Forms, Forms Required 1023, Forms Required, Administrative Remedies, 270-day period. File your taxes for free , Information required for subordinate organizations. File your taxes for free , Annual Information Return, Form 1023. File your taxes for free , Organizations Not Required To File Form 1023, Private Schools, When to file application. File your taxes for free , Lobbying Expenditures, Volunteer fire companies. File your taxes for free 1024, Forms Required, Application made under wrong paragraph of section 501(c). File your taxes for free , Annual Information Return, 501(c)(4) - Civic Leagues and Social Welfare Organizations, 501(c)(6) - Business Leagues, etc. File your taxes for free , 501(c)(7) - Social and Recreation Clubs, 501(c)(8) and 501(c)(10) - Fraternal Beneficiary Societies and Domestic Fraternal Societies, Fraternal Beneficiary Societies (501(c)(8)), Domestic Fraternal Societies (501(c)(10)), Local Employees' Associations (501(c)(4)), Voluntary Employees' Beneficiary Associations (501(c)(9)), Supplemental Unemployment Benefit Trusts (501(c)(17)), 501(c)(13) - Cemetery Companies, 501(c)(19) - Veterans' Organizations, 501(c)(20) - Group Legal Services Plan Organizations, 501(c)(2) - Title-Holding Corporations for Single Parent Corporations, 501(c)(25) - Title-Holding Corporations or Trusts for Multiple Parent Corporations 1040, Effect on employees. File your taxes for free 1065, Annual Information Returns 1120–POL, Political Organization Income Tax Return 1128, Central organizations. File your taxes for free 2848, Power of attorney. File your taxes for free , Representation. File your taxes for free 4720, Tax on excess expenditures to influence legislation. File your taxes for free 5578, Certification. File your taxes for free 5768, Making the election. File your taxes for free 6069, Tax treatment of donations. File your taxes for free 8274, FICA tax exemption election. File your taxes for free 8282, Dispositions of donated property. File your taxes for free 8283, Form 8283. File your taxes for free 8300, Report of Cash Received 8718, Forms Required, Power of attorney. File your taxes for free 8821, Representation. File your taxes for free 8871, Reporting Requirements for a Political Organization, Annual Information Return 8872, Reporting Requirements for a Political Organization, Annual Information Return 990, Keeping the Group Exemption Letter in Force, Forms 990 and 990-EZ, Annual Information Return, Making the election. File your taxes for free 990-BL, Annual Information Returns, 990-EZ, Forms 990 and 990-EZ, Form 990-EZ. File your taxes for free 990-PF, Form 990-PF, Excise taxes on private foundations. File your taxes for free , Excise Taxes on Private Foundations 990-T, Unrelated Business Income Tax Return SS-4, Required Inclusions, Employer identification number. File your taxes for free W–2, Revoking the election. File your taxes for free Fraternal beneficiary society, Fraternal Beneficiary Societies (501(c)(8)) Fraternal societies, Organizations subject to requirements. File your taxes for free , 501(c)(8) and 501(c)(10) - Fraternal Beneficiary Societies and Domestic Fraternal Societies Free tax services, Free help with your tax return. File your taxes for free Funeral benefit insurance, Burial and funeral benefit insurance organization. File your taxes for free G Gifts and contributions, public charity, Gifts, contributions, and grants distinguished from gross receipts. File your taxes for free Good faith determinations, What's New, New organization. File your taxes for free Governmental unit, Governmental units. File your taxes for free Grant Distinguished from gross receipts, Grants. File your taxes for free Exclusion for unusual grant, Unusual grants. File your taxes for free , Unusual grants. File your taxes for free From public charity, Grants from public charities. File your taxes for free , Grants from public charities. File your taxes for free Grantor and contributor, reliance on ruling, Reliance by grantors and contributors. File your taxes for free Gross receipts from nonmembership sources, Gross receipts from nonmembership sources. File your taxes for free Group exemption letter, Group Exemption Letter H Health coverage organization, 501(c)(26) - State-Sponsored High-Risk Health Coverage Organizations Help (see Tax help) High-risk health coverage organization, 501(c)(26) - State-Sponsored High-Risk Health Coverage Organizations Home for the aged, Home for the aged. File your taxes for free Homeowners' association, Homeowners' associations. File your taxes for free Horticultural organization, Agricultural and Horticultural Organizations Hospital, Hospital. File your taxes for free , Hospitals and medical research organizations. File your taxes for free I Inactive organization, Organizational Changes and Exempt Status Industrial development, Other organizations. File your taxes for free Instrumentalities, Instrumentalities. File your taxes for free Insurance, organizations providing, Organizations Providing Insurance L Labor organization, Organizations subject to requirements. File your taxes for free , Labor Organizations Law, public interest, Public-interest law firms. File your taxes for free Legislative activity, Lobbying Expenditures, Legislative activity. File your taxes for free Listed transaction, Prohibited tax shelter transaction. File your taxes for free Literary organizations, Literary Organizations Loans, organizations providing, Organization providing loans. File your taxes for free Lobbying expenditures, Lobbying Expenditures Local benevolent life insurance associations, Local Life Insurance Associations Local employees' association, Local Employees' Associations (501(c)(4)) Lodge system, Lodge system. File your taxes for free M Medical research organization, Medical research organization. File your taxes for free Medicare and Medicaid payments, Medicare and Medicaid payments. File your taxes for free Membership fee, Membership fees. File your taxes for free , Membership fees distinguished from gross receipts. File your taxes for free Modification of exemption, Revocation or Modification of Exemption Mutual financial organization, 501(c)(14) - Credit Unions and Other Mutual Financial Organizations Mutual or cooperative association, Mutual or Cooperative Associations N Nursing bureau, Community nursing bureau. File your taxes for free O One-third support test, One-third support test. File your taxes for free Organization assets, Dedication and Distribution of Assets Dedication, Dedication. File your taxes for free Distribution, Distribution. File your taxes for free Organizational changes, Organizational Changes and Exempt Status P Penalties, Penalties for failure to file. File your taxes for free Failure to allow public inspection, Penalties Failure to disclose, Penalty for failure to disclose. File your taxes for free , Penalties. File your taxes for free , Penalty. File your taxes for free Failure to file, Penalties for failure to file. File your taxes for free Perpetual care organization, Perpetual care organization. File your taxes for free Political activity, Dues Used for Lobbying or Political Activities, Political activity. File your taxes for free , Political activity. File your taxes for free Political organization Income tax return, Political Organization Income Tax Return Taxable income, Political Organization Income Tax Return Power of attorney, Power of attorney. File your taxes for free Preferred stock, Common and preferred stock. File your taxes for free Prevention of cruelty to children or animals, Prevention of Cruelty to Children or Animals Private delivery service, Private delivery service. File your taxes for free Private foundations, Private Foundations Private operating foundation, Private Operating Foundations Private school, Private Schools, Racially Nondiscriminatory Policy Prohibited tax shelter transactions Entity managers, Entity manager. File your taxes for free Entity managers excise tax, Manager Level Tax Listed transaction, Prohibited tax shelter transaction. File your taxes for free Prohibited reportable transactions, Prohibited tax shelter transaction. File your taxes for free Subsequently listed transaction, Subsequently listed transaction. File your taxes for free Tax-exempt entities, Tax-exempt entities. File your taxes for free Public charity Gifts and contributions, Gifts, contributions, and grants distinguished from gross receipts. File your taxes for free Grant from, Grants from public charities. File your taxes for free Section 509(a)(1), Section 509(a)(1) Organizations Section 509(a)(2), Section 509(a)(2) Organizations Section 509(a)(3), Section 509(a)(3) Organizations Section 509(a)(4), Section 509(a)(4) Organizations Support test, One-third support test. File your taxes for free , One-third support test. File your taxes for free Public inspection Annual return, Annual Information Return Exemption applications, Public Inspection of Exemption Applications, Annual Returns, and Political Organization Reporting Forms Forms 8871 and 8872, Public Inspection of Exemption Applications, Annual Returns, and Political Organization Reporting Forms Public-interest law firm, Public-interest law firms. File your taxes for free Publications (see Tax help) Publicly supported organization, Publicly supported organizations. File your taxes for free , Qualifying as Publicly Supported Attraction of public support, Attraction of public support requirement. File your taxes for free Ten-percent-of-support, Ten-percent-of-support requirement. File your taxes for free R Racial composition, How to determine racial composition. File your taxes for free Racially nondiscriminatory policy, Racially Nondiscriminatory Policy Real estate board, Real estate board. File your taxes for free Recognition of exemption, application, Application for Recognition of Exemption Religious organizations, Religious Organizations Requests other than applications, Miscellaneous Procedures Responsiveness test, Responsiveness test. File your taxes for free Revocation of exemption, Revocation or Modification of Exemption Ruling letter, Rulings and Determination Letters S Scholarship Private school, Scholarship and loan programs. File your taxes for free Scholarships, Scholarships. File your taxes for free School, private, Private Schools Scientific organizations, Scientific Organizations Section 501(c)(3) organizations Amateur athletic, Amateur Athletic Organizations Literary, Literary Organizations Prevention of cruelty, Prevention of Cruelty to Children or Animals Private foundations, Private Foundations and Public Charities Public charities, Public Charities Qualifications, Section 501(c)(3) Organizations Religious, Religious Organizations Scientific, Scientific Organizations Section 501(c)(3) Organizations Charitable, Charitable Organizations Educational, Educational Organizations and Private Schools Single entity, Single entity. File your taxes for free Social clubs, Organizations subject to requirements. File your taxes for free , 501(c)(7) - Social and Recreation Clubs Social welfare organization, Organizations subject to requirements. File your taxes for free , 501(c)(4) - Civic Leagues and Social Welfare Organizations Specified organizations, Specified organizations. File your taxes for free Sports organization, amateur, Qualified amateur sports organization. File your taxes for free State-sponsored, 501(c)(26) - State-Sponsored High-Risk Health Coverage Organizations High-risk health coverage organization, 501(c)(26) - State-Sponsored High-Risk Health Coverage Organizations Workers' compensation reinsurance organization, 501(c)(27) - Qualified State-Sponsored Workers' Compensation Organizations Stock or commodity exchange, Stock or commodity exchange. File your taxes for free Suggestions, Comments and suggestions. File your taxes for free Supplemental unemployment benefit trust, Supplemental Unemployment Benefit Trusts (501(c)(17)) Support, Support. File your taxes for free , Support from a governmental unit. File your taxes for free , Support from the general public. File your taxes for free Support test, One-third support test. File your taxes for free Facts and circumstances, Facts and circumstances test. File your taxes for free One-third, One-third support test. File your taxes for free Public charity, One-third support test. File your taxes for free Supporting organization, Supporting organization transactions occurring after July 25, 2006. File your taxes for free T Tax help, Technical advice, Appeals Office Consideration Testing for public safety, Section 509(a)(4) Organizations Title-holding corporation, 501(c)(2) - Title-Holding Corporations for Single Parent Corporations U Unemployment benefit trust, Supplemental Unemployment Benefit Trusts (501(c)(17)) Unrelated business income, Unrelated Business Income Tax Return Unusual grants, Unusual grants. File your taxes for free , Unusual grants. File your taxes for free User fee, Power of attorney. File your taxes for free , User fee. File your taxes for free V Veterans' organization, 501(c)(19) - Veterans' Organizations Voluntary employees' beneficiary association, Voluntary Employees' Beneficiary Associations (501(c)(9)) Volunteer fire company, Volunteer fire companies. File your taxes for free W War veterans' organization, 501(c)(19) - Veterans' Organizations Withdrawal of application, Withdrawal of application. File your taxes for free Withholding information from public, Requests for withholding of information from the public. File your taxes for free Work Opportunity Tax Credit, Expanded Work Opportunity Tax Credit Available for Hiring Qualified Veterans. File your taxes for free Workers' compensation reinsurance organization, 501(c)(27) - Qualified State-Sponsored Workers' Compensation Organizations Prev  Up     Home   More Online Publications
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File a Delayed Baggage Report

If your bags aren't on the conveyor belt when you arrive, file a report with the airline before you leave the airport.

  • Insist they fill out a form and give you a copy, even if they say the bag will be on the next flight.
  • Get the name of the person who filled out the form and a phone number for follow up.
  • Confirm that the airline will deliver the bag to you without charge when it's found.

Some airlines will give you money to purchase a few necessities. If they don't provide you with cash, ask what types of articles would be reimbursable, and keep all receipts.

If a suitcase arrives damaged, the airline will usually pay for repairs. If an item can't be fixed, they will negotiate to pay you its depreciated value. The same is true for belongings packed inside. Of course, airlines may refuse to pay for damage if it was caused by your failure to pack something properly rather than the airline's handling.

Submit a Second Detailed Report

If your bag is declared officially lost, you will have to submit a second, more detailed form within a time period set by the airline. The information on the form is used to estimate the value of your lost belongings. Airlines can limit their liability for delayed, lost and damaged baggage, however, they must prominently display a sign that explains the limit. According to the Office of Aviation Consumer Protection and Enforcement; the maximum an airline pays on lost bags and their contents is limited to $3,000 per passenger on domestic flights, and $1,500 per passenger for checked baggage on international flights. The Travel Insider offers more information on maximum liability, including special rates that change on a daily basis.

If the airline's offer doesn't fully cover your loss, check your homeowner's or renter's insurance to see if it covers losses away from home. Some credit card companies and travel agencies also offer optional or even automatic supplemental baggage coverage.

On those trips when you know you're carrying more than the liability limits, you may want to ask about purchasing "excess valuation" from the airline when you check in. Of course, there is no guarantee the airline will sell you this protection. The airline may refuse, especially if the item is valuable or breakable.

Airline Fees

Air travelers may choose from a wide variety of airfares. Compare rates online using airline websites or third-party reservation services. You can also contact a travel agent, another ticket outlet, or the airlines serving the places to which you want to travel. Watch for newspaper, magazine, and radio ads. Be wary of new companies serving the market; they may offer lower fares but may not yet have a track record for safety or reliability.
Many airlines charge extra fees for checked baggage, advance seat assignments, meals, and other services. The Department of Transportation has ruled that an airline must prominently disclose all potential fees on their websites. The airline must also refund baggage fees if they lose your baggage. Airlines are also required to include all government taxes and fees in the advertised price. For more information contact the Department of Transportation's Aviation Consumer Protection Division.

The File Your Taxes For Free

File your taxes for free 10. File your taxes for free   Self-Employment (SE) Tax Table of Contents Who Must Pay SE Tax?Special Rules and Exceptions Figuring Earnings Subject to SE Tax Farm Optional Method Using Both Optional Methods Reporting Self-Employment Tax The SE tax rules apply no matter how old you are and even if you are already receiving social security and Medicare benefits. File your taxes for free Who Must Pay SE Tax? Generally, you must pay SE tax and file Schedule SE (Form 1040) if your net earnings from self-employment were $400 or more. File your taxes for free Use Schedule SE to figure net earnings from self-employment. File your taxes for free Sole proprietor or independent contractor. File your taxes for free   If you are self-employed as a sole proprietor or independent contractor, you generally use Schedule C or C-EZ (Form 1040) to figure your earnings subject to SE tax. File your taxes for free SE tax rate. File your taxes for free    For 2013, the SE tax rate on net earnings is 15. File your taxes for free 3% (12. File your taxes for free 4% social security tax plus 2. File your taxes for free 9% Medicare tax). File your taxes for free Maximum earnings subject to self-employment tax. File your taxes for free    Only the first $113,700 of your combined wages, tips, and net earnings in 2013 is subject to any combination of the 12. File your taxes for free 4% social security part of SE tax, social security tax, or railroad retirement (tier 1) tax. File your taxes for free   All of your combined wages, tips, and net earnings in 2013 are subject to any combination of the 2. File your taxes for free 9% Medicare part of SE tax, social security tax, or railroad retirement (tier 1) tax. File your taxes for free   If your wages and tips 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 your taxes for free 4% social security part of the SE tax on any of your net earnings. File your taxes for free However, you must pay the 2. File your taxes for free 9% Medicare part of the SE tax on all your net earnings. File your taxes for free Special Rules and Exceptions Aliens. File your taxes for free   Generally, resident aliens must pay self-employment tax under the same rules that apply to U. File your taxes for free S. File your taxes for free citizens. File your taxes for free Nonresident aliens are not subject to SE tax unless an international social security agreement in effect determines that they are covered under the U. File your taxes for free S. File your taxes for free social security system. File your taxes for free However, residents of the Virgin Islands, Puerto Rico, Guam, the Commonwealth of the Northern Mariana Islands, or American Samoa are subject to self-employment tax, as they are considered U. File your taxes for free S. File your taxes for free residents for self-employment tax purposes. File your taxes for free For more information on aliens, see Publication 519, U. File your taxes for free S. File your taxes for free Tax Guide for Aliens. File your taxes for free Child employed by parent. File your taxes for free   You are not subject to SE tax if you are under age 18 and you are working for your father or mother. File your taxes for free Church employee. File your taxes for free    If you work for a church or a qualified church-controlled organization (other than as a minister or member of a religious order) that elected an exemption from social security and Medicare taxes, you are subject to SE tax if you receive $108. File your taxes for free 28 or more in wages from the church or organization. File your taxes for free For more information, see Publication 517, Social Security and Other Information for Members of the Clergy and Religious Workers. File your taxes for free Fishing crew member. File your taxes for free   If you are a member of the crew on a boat that catches fish or other water life, your earnings are subject to SE tax if all the following conditions apply. File your taxes for free You do not get any pay for the work except your share of the catch or a share of the proceeds from the sale of the catch, unless the pay meets all the following conditions. File your taxes for free The pay is not more than $100 per trip. File your taxes for free The pay is received only if there is a minimum catch. File your taxes for free The pay is solely for additional duties (such as mate, engineer, or cook) for which additional cash pay is traditional in the fishing industry. File your taxes for free You get a share of the catch or a share of the proceeds from the sale of the catch. File your taxes for free Your share depends on the amount of the catch. File your taxes for free The boat's operating crew normally numbers fewer than 10 individuals. File your taxes for free (An operating crew is considered as normally made up of fewer than 10 if the average size of the crew on trips made during the last four calendar quarters is fewer than 10. File your taxes for free ) Notary public. File your taxes for free   Fees you receive for services you perform as a notary public are reported on Schedule C or C-EZ but are not subject to self-employment tax (see the Instructions for Schedule SE (Form 1040)). File your taxes for free State or local government employee. File your taxes for free   You are subject to SE tax if you are an employee of a state or local government, are paid solely on a fee basis, and your services are not covered under a federal-state social security agreement. File your taxes for free Foreign government or international organization employee. File your taxes for free   You are subject to SE tax if both the following conditions are true. File your taxes for free You are a U. File your taxes for free S. File your taxes for free citizen employed in the United States, Puerto Rico, Guam, American Samoa, the Commonwealth of the Northern Mariana Islands, or the Virgin Islands by: A foreign government, A wholly-owned agency of a foreign government, or An international organization. File your taxes for free Your employer is not required to withhold social security and Medicare taxes from your wages. File your taxes for free U. File your taxes for free S. File your taxes for free citizen or resident alien residing abroad. File your taxes for free    If you are a self-employed U. File your taxes for free S. File your taxes for free citizen or resident alien living outside the United States, in most cases you must pay SE tax. File your taxes for free Do not reduce your foreign earnings from self-employment by your foreign earned income exclusion. File your taxes for free Exception. File your taxes for free    The United States has social security agreements with many countries to eliminate double taxation under two social security systems. File your taxes for free Under these agreements, you generally must only pay social security and Medicare taxes to the country in which you live. File your taxes for free The country to which you must pay the tax will issue a certificate which serves as proof of exemption from social security tax in the other country. File your taxes for free   For more information, see the Instructions for Schedule SE (Form 1040). File your taxes for free More Than One Business If you have earnings subject to SE tax from more than one trade, business, or profession, you must combine the net profit (or loss) from each to determine your total earnings subject to SE tax. File your taxes for free A loss from one business reduces your profit from another business. File your taxes for free Community Property Income If any of the income from a trade or business, other than a partnership, is community property income under state law, it is included in the earnings subject to SE tax of the spouse carrying on the trade or business. File your taxes for free Gain or Loss Do not include in earnings subject to SE tax a gain or loss from the disposition of property that is neither stock in trade nor held primarily for sale to customers. File your taxes for free It does not matter whether the disposition is a sale, exchange, or an involuntary conversion. File your taxes for free Lost Income Payments If you are self-employed and reduce or stop your business activities, any payment you receive from insurance or other sources for the lost business income is included in earnings subject to SE tax. File your taxes for free If you are not working when you receive the payment, it still relates to your business and is included in earnings subject to SE tax, even though your business is temporarily inactive. File your taxes for free Figuring Earnings Subject to SE Tax Methods for Figuring Net Earnings There are three ways to figure your net earnings from self-employment. File your taxes for free The regular method. File your taxes for free The nonfarm optional method. File your taxes for free The farm optional method. File your taxes for free You must use the regular method unless you are eligible to use one or both of the optional methods. File your taxes for free Why use an optional method?    You may want to use the optional methods (discussed later) when you have a loss or a small net profit and any one of the following applies. File your taxes for free You want to receive credit for social security benefit coverage. File your taxes for free You incurred child or dependent care expenses for which you could claim a credit. File your taxes for free (An optional method may increase your earned income, which could increase your credit. File your taxes for free ) You are entitled to the earned income credit. File your taxes for free (An optional method may increase your earned income, which could increase your credit. File your taxes for free ) You are entitled to the additional child tax credit. File your taxes for free (An optional method may increase your earned income, which could increase your credit. File your taxes for free ) Effects of using an optional method. File your taxes for free   Using an optional method could increase your SE tax. File your taxes for free Paying more SE tax could result in your getting higher benefits when you retire. File your taxes for free   If you use either or both optional methods, you must figure and pay the SE tax due under these methods even if you would have had a smaller tax or no tax using the regular method. File your taxes for free   The optional methods may be used only to figure your SE tax. File your taxes for free To figure your income tax, include your actual earnings in gross income, regardless of which method you use to determine SE tax. File your taxes for free Regular Method Multiply your total earnings subject to SE tax by 92. File your taxes for free 35% (. File your taxes for free 9235) to get your net earnings under the regular method. File your taxes for free See Short Schedule SE, line 4, or Long Schedule SE, line 4a. File your taxes for free Net earnings figured using the regular method are also called actual net earnings. File your taxes for free Nonfarm Optional Method Use the nonfarm optional method only for earnings that do not come from farming. File your taxes for free You may use this method if you meet all the following tests. File your taxes for free You are self-employed on a regular basis. File your taxes for free This means that your actual net earnings from self-employment were $400 or more in at least 2 of the 3 tax years before the one for which you use this method. File your taxes for free The net earnings can be from either farm or nonfarm earnings or both. File your taxes for free You have used this method less than 5 years. File your taxes for free (There is a 5-year lifetime limit. File your taxes for free ) The years do not have to be one after another. File your taxes for free Your net nonfarm profits were: Less than $5,024, and Less than 72. File your taxes for free 189% of your gross nonfarm income. File your taxes for free Net nonfarm profits. File your taxes for free   Net nonfarm profit generally is the total of the amounts from: Line 31, Schedule C (Form 1040), Line 3, Schedule C-EZ (Form 1040), Box 14, code A, Schedule K-1 (Form 1065) (from nonfarm partnerships), and Box 9, code J1, Schedule K-1 (Form 1065-B). File your taxes for free   However, you may need to adjust the amount reported on Schedule K-1 if you are a general partner or if it is a loss. File your taxes for free Gross nonfarm income. File your taxes for free   Your gross nonfarm income generally is the total of the amounts from: Line 7, Schedule C (Form 1040), Line 1, Schedule C-EZ (Form 1040), Box 14, code C, Schedule K-1 (Form 1065) (from nonfarm partnerships), and Box 9, code J2, Schedule K-1 (Form 1065-B). File your taxes for free Figuring Nonfarm Net Earnings If you meet the three tests explained earlier, use the following table to figure your net earnings from self-employment under the nonfarm optional method. File your taxes for free Table 10-1. File your taxes for free Figuring Nonfarm Net Earnings IF your gross nonfarm income is. File your taxes for free . File your taxes for free . File your taxes for free THEN your net earnings are equal to. File your taxes for free . File your taxes for free . File your taxes for free $6,960 or less Two-thirds of your gross nonfarm income. File your taxes for free More than $6,960 $4,640 Actual net earnings. File your taxes for free   Your actual net earnings are 92. File your taxes for free 35% of your total earnings subject to SE tax (that is, multiply total earnings subject to SE tax by 92. File your taxes for free 35% (. File your taxes for free 9235) to get actual net earnings). File your taxes for free Actual net earnings are equivalent to net earnings figured using the regular method. File your taxes for free Optional net earnings less than actual net earnings. File your taxes for free   You cannot use this method to report an amount less than your actual net earnings from self-employment. File your taxes for free Gross nonfarm income of $6,960 or less. File your taxes for free   The following examples illustrate how to figure net earnings when gross nonfarm income is $6,960 or less. File your taxes for free Example 1. File your taxes for free Net nonfarm profit less than $5,024 and less than 72. File your taxes for free 189% of gross nonfarm income. File your taxes for free Ann Green runs a craft business. File your taxes for free Her actual net earnings from self-employment were $800 in 2011 and $900 in 2012. File your taxes for free She meets the test for being self-employed on a regular basis. File your taxes for free She has used the nonfarm optional method less than 5 years. File your taxes for free Her gross income and net profit in 2013 are as follows: Gross nonfarm income $5,400 Net nonfarm profit $1,200 Ann's actual net earnings for 2013 are $1,108 ($1,200 × . File your taxes for free 9235). File your taxes for free Because her net profit is less than $5,024 and less than 72. File your taxes for free 189% of her gross income, she can use the nonfarm optional method to figure net earnings of $3,600 (2/3 × $5,400). File your taxes for free Because these net earnings are higher than her actual net earnings, she can report net earnings of $3,600 for 2013. File your taxes for free Example 2. File your taxes for free Net nonfarm profit less than $5,024 but not less than 72. File your taxes for free 189% of gross nonfarm income. File your taxes for free Assume that in Example 1 Ann's gross income is $1,000 and her net profit is $800. File your taxes for free She must use the regular method to figure her net earnings. File your taxes for free She cannot use the nonfarm optional method because her net profit is not less than 72. File your taxes for free 189% of her gross income. File your taxes for free Example 3. File your taxes for free Net loss from a nonfarm business. File your taxes for free Assume that in Example 1 Ann has a net loss of $700. File your taxes for free She can use the nonfarm optional method and report $3,600 (2/3 × $5,400) as her net earnings. File your taxes for free Example 4. File your taxes for free Nonfarm net earnings less than $400. File your taxes for free Assume that in Example 1 Ann has gross income of $525 and a net profit of $175. File your taxes for free In this situation, she would not pay any SE tax under either the regular method or the nonfarm optional method because her net earnings under both methods are less than $400. File your taxes for free Gross nonfarm income of more than $6,960. File your taxes for free   The following examples illustrate how to figure net earnings when gross nonfarm income is more than $6,960. File your taxes for free Example 1. File your taxes for free Net nonfarm profit less than $5,024 and less than 72. File your taxes for free 189% of gross nonfarm income. File your taxes for free John White runs an appliance repair shop. File your taxes for free His actual net earnings from self-employment were $10,500 in 2011 and $9,500 in 2012. File your taxes for free He meets the test for being self-employed on a regular basis. File your taxes for free He has used the nonfarm optional method less than 5 years. File your taxes for free His gross income and net profit in 2013 are as follows: Gross nonfarm income $12,000 Net nonfarm profit $1,200 John's actual net earnings for 2013 are $1,108 ($1,200 × . File your taxes for free 9235). File your taxes for free Because his net profit is less than $5,024 and less than 72. File your taxes for free 189% of his gross income, he can use the nonfarm optional method to figure net earnings of $4,640. File your taxes for free Because these net earnings are higher than his actual net earnings, he can report net earnings of $4,640 for 2013. File your taxes for free Example 2. File your taxes for free Net nonfarm profit not less than $5,024. File your taxes for free Assume that in Example 1 John's net profit is $5,400. File your taxes for free He must use the regular method. File your taxes for free He cannot use the nonfarm optional method because his net nonfarm profit is not less than $5,024. File your taxes for free Example 3. File your taxes for free Net loss from a nonfarm business. File your taxes for free Assume that in Example 1 John has a net loss of $700. File your taxes for free He can use the nonfarm optional method and report $4,640 as his net earnings from self-employment. File your taxes for free Farm Optional Method Use the farm optional method only for earnings from a farming business. File your taxes for free See Publication 225 for information about this method. File your taxes for free Using Both Optional Methods If you have both farm and nonfarm earnings, you may be able to use both optional methods to determine your net earnings from self-employment. File your taxes for free To figure your net earnings using both optional methods, you must: Figure your farm and nonfarm net earnings separately under each method. File your taxes for free Do not combine farm earnings with nonfarm earnings to figure your net earnings under either method. File your taxes for free Add the net earnings figured under each method to arrive at your total net earnings from self-employment. File your taxes for free You can report less than your total actual farm and nonfarm net earnings but not less than actual nonfarm net earnings. File your taxes for free If you use both optional methods, you can report no more than $4,640 as your combined net earnings from self-employment. File your taxes for free Example. File your taxes for free You are a self-employed farmer. File your taxes for free You also operate a retail grocery store. File your taxes for free Your gross income, actual net earnings from self-employment, and optional farm and optional nonfarm net earnings from self-employment are shown in Table 10-2. File your taxes for free Table 10-2. File your taxes for free Example—Farm and Nonfarm Earnings Income and Earnings Farm Nonfarm Gross income $3,000 $6,000 Actual net earnings $900 $500 Optional net earnings (2/3 of gross income) $2,000 $4,000 Table 10-3 shows four methods or combinations of methods you can use to figure net earnings from self-employment using the farm and nonfarm gross income and actual net earnings shown in Table 10-2. File your taxes for free Method 1. File your taxes for free Using the regular method for both farm and nonfarm income. File your taxes for free Method 2. File your taxes for free Using the optional method for farm income and the regular method for nonfarm income. File your taxes for free Method 3. File your taxes for free Using the regular method for farm income and the optional method for nonfarm income. File your taxes for free Method 4. File your taxes for free Using the optional method for both farm and nonfarm income. File your taxes for free Note. File your taxes for free Actual net earnings is the same as net earnings figured using the regular method. File your taxes for free Table 10-3. File your taxes for free Example—Net Earnings Net Earnings 1 2 3 4 Actual  farm $ 900   $ 900   Optional  farm   $ 2,000   $ 2,000 Actual nonfarm $ 500 $ 500     Optional nonfarm     $4,000 $4,000 Amount you can report: $1,400 $2,500 $4,900 $4,640* *Limited to $4,640 because you used both optional methods. File your taxes for free Fiscal Year Filer If you use a tax year other than the calendar year, you must use the tax rate and maximum earnings limit in effect at the beginning of your tax year. File your taxes for free Even if the tax rate or maximum earnings limit changes during your tax year, continue to use the same rate and limit throughout your tax year. File your taxes for free Reporting Self-Employment Tax Use Schedule SE (Form 1040) to figure and report your SE tax. File your taxes for free Then enter the SE tax on line 56 of Form 1040 and attach Schedule SE to Form 1040. File your taxes for free Most taxpayers can use Section A—Short Schedule SE to figure their SE tax. File your taxes for free However, certain taxpayers must use Section B—Long Schedule SE. File your taxes for free If you have to pay SE tax, you must file Form 1040 (with Schedule SE attached) even if you do not otherwise have to file a federal income tax return. File your taxes for free Joint return. File your taxes for free   Even if you file a joint return, you cannot file a joint Schedule SE. File your taxes for free This is true whether one spouse or both spouses have earnings subject to SE tax. File your taxes for free If both of you have earnings subject to SE tax, each of you must complete a separate Schedule SE. File your taxes for free However, if one spouse uses the Short Schedule SE and the other spouse has to use the Long Schedule SE, both can use the same form. File your taxes for free Attach both schedules to the joint return. File your taxes for free More than one business. File your taxes for free   If you have more than one trade or business, you must combine the net profit (or loss) from each business to figure your SE tax. File your taxes for free A loss from one business will reduce your profit from another business. File your taxes for free File one Schedule SE showing the earnings from self-employment, but file a separate Schedule C, C-EZ, or F for each business. File your taxes for free Example. File your taxes for free You are the sole proprietor of two separate businesses. File your taxes for free You operate a restaurant that made a net profit of $25,000. File your taxes for free You also have a cabinetmaking business that had a net loss of $500. File your taxes for free You must file a Schedule C for the restaurant showing your net profit of $25,000 and another Schedule C for the cabinetmaking business showing your net loss of $500. File your taxes for free You file Schedule SE showing total earnings subject to SE tax of $24,500. File your taxes for free Prev  Up  Next   Home   More Online Publications