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Fillable 1040ez

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Fillable 1040ez

Fillable 1040ez Publication 15-A - Introductory Material Table of Contents Future Developments What's New Reminders Introduction Useful Items - You may want to see: Future Developments For the latest information about developments related to Publication 15-A, such as legislation enacted after it was published, go to www. Fillable 1040ez irs. Fillable 1040ez gov/pub15a. Fillable 1040ez What's New Social security and Medicare tax for 2014. Fillable 1040ez  The social security tax rate is 6. Fillable 1040ez 2% each for the employee and employer, unchanged from 2013. Fillable 1040ez The social security wage base limit is $117,000. Fillable 1040ez The Medicare tax rate is 1. Fillable 1040ez 45% each for the employee and employer, unchanged from 2013. Fillable 1040ez There is no wage base limit for Medicare tax. Fillable 1040ez Social security and Medicare taxes apply to the wages of household workers you pay $1,900 or more in cash or an equivalent form of compensation. Fillable 1040ez Social security and Medicare taxes apply to election workers who are paid $1,600 or more in cash or an equivalent form of compensation. Fillable 1040ez Withholding allowance. Fillable 1040ez  The 2014 amount for one withholding allowance on an annual basis is $3,950. Fillable 1040ez Same-sex marriage. Fillable 1040ez  For federal tax purposes, individuals of the same sex are considered married if they were lawfully married in a state (or foreign country) whose laws authorize the marriage of two individuals of the same sex, even if the state (or foreign country) in which they now live does not recognize same-sex marriage. Fillable 1040ez For more information, see Revenue Ruling 2013-17, 2013-38 I. Fillable 1040ez R. Fillable 1040ez B. Fillable 1040ez 201, available at www. Fillable 1040ez irs. Fillable 1040ez gov/irb/2013-38_IRB/ar07. Fillable 1040ez html. Fillable 1040ez Notice 2013-61 provides special administrative procedures for employers to make claims for refunds or adjustments of overpayments of social security and Medicare taxes with respect to certain same-sex spouse benefits before expiration of the period of limitations. Fillable 1040ez Notice 2013-61, 2013-44 I. Fillable 1040ez R. Fillable 1040ez B. Fillable 1040ez 432, is available at www. Fillable 1040ez irs. Fillable 1040ez gov/irb/2013-44_IRB/ar10. Fillable 1040ez html. Fillable 1040ez Reminders Additional Medicare Tax withholding. Fillable 1040ez . Fillable 1040ez  In addition to withholding Medicare tax at 1. Fillable 1040ez 45%, you must withhold a 0. Fillable 1040ez 9% Additional Medicare Tax from wages you pay to an employee in excess of $200,000 in a calendar year. Fillable 1040ez You are required to begin withholding Additional Medicare Tax in the pay period in which you pay wages in excess of $200,000 to an employee and continue to withhold it each pay period until the end of the calendar year. Fillable 1040ez Additional Medicare Tax is only imposed on the employee. Fillable 1040ez There is no employer share of Additional Medicare Tax. Fillable 1040ez All wages that are subject to Medicare tax are subject to Additional Medicare Tax withholding if paid in excess of the $200,000 withholding threshold. Fillable 1040ez For more information on what wages are subject to Medicare tax, see the chart, Special Rules for Various Types of Services and Payments, in section 15 of Publication 15 (Circular E), Employer's Tax Guide. Fillable 1040ez For more information on Additional Medicare Tax, visit IRS. Fillable 1040ez gov and enter “Additional Medicare Tax” in the search box. Fillable 1040ez Work opportunity tax credit for qualified tax-exempt organizations hiring qualified veterans. Fillable 1040ez  The work opportunity tax credit is available for eligible unemployed veterans who begin work on or after November 22, 2011, and before January 1, 2014. Fillable 1040ez Qualified tax-exempt organizations that hire eligible unemployed veterans can claim the work opportunity tax credit against their payroll tax liability using Form 5884-C, Work Opportunity Credit for Qualified Tax-Exempt Organizations Hiring Qualified Veterans. Fillable 1040ez For more information, visit IRS. Fillable 1040ez gov and enter “work opportunity tax credit” in the search box. Fillable 1040ez COBRA premium assistance credit. Fillable 1040ez  The credit for COBRA premium assistance payments applies to premiums paid for employees involuntarily terminated between September 1, 2008, and May 31, 2010, and to premiums paid for up to 15 months. Fillable 1040ez For more information, see COBRA premium assistance credit in Publication 15 (Circular E). Fillable 1040ez Federal tax deposits must be made by electronic funds transfer. Fillable 1040ez  You must use electronic funds transfer to make all federal tax deposits. Fillable 1040ez Generally, electronic fund transfers are made using the Electronic Federal Tax Payment System (EFTPS). Fillable 1040ez If you do not want to use EFTPS, you can arrange for your tax professional, financial institution, payroll service, or other trusted third party to make electronic deposits on your behalf. Fillable 1040ez Also, you may arrange for your financial institution to initiate a same-day wire payment on your behalf. Fillable 1040ez EFTPS is a free service provided by the Department of Treasury. Fillable 1040ez Services provided by your tax professional, financial institution, payroll service, or other third party may have a fee. Fillable 1040ez For more information on making federal tax deposits, see How To Deposit in Publication 15 (Circular E). Fillable 1040ez To get more information about EFTPS or to enroll in EFTPS, visit www. Fillable 1040ez eftps. Fillable 1040ez gov or call 1-800-555-4477 or 1-800-733-4829 (TDD). Fillable 1040ez Additional information about EFTPS is also available in Publication 966, Electronic Federal Tax Payment System: A Guide To Getting Started. Fillable 1040ez You must receive written notice from the IRS to file Form 944. Fillable 1040ez  If you have been filing Forms 941, Employer's QUARTERLY Federal Tax Return (or Forms 941-SS, Employer's QUARTERLY Federal Tax Return—American Samoa, Guam, the Commonwealth of the Northern Mariana Islands, and the U. Fillable 1040ez S. Fillable 1040ez Virgin Islands, or Formularios 941-PR, Planilla para la Declaración Federal TRIMESTRAL del Patrono), and believe your employment taxes for the calendar year will be $1,000 or less, and you would like to file Form 944, Employer's ANNUAL Federal Tax Return, instead of Forms 941, you must contact the IRS to request to file Form 944. Fillable 1040ez You must receive written notice from the IRS to file Form 944 instead of Forms 941 before you may file this form. Fillable 1040ez For more information on requesting to file Form 944, visit IRS. Fillable 1040ez gov and enter “file employment taxes annually” in the search box. Fillable 1040ez Employers can request to file Forms 941 instead of Form 944. Fillable 1040ez  If you received notice from the IRS and have been filing Form 944 but would like to file Forms 941 instead, you must contact the IRS to request to file Forms 941. Fillable 1040ez You must receive written notice from the IRS to file Forms 941 instead of Form 944 before you may file these forms. Fillable 1040ez For more information on requesting to file Form 944, visit IRS. Fillable 1040ez gov and enter “file employment taxes annually” in the search box. Fillable 1040ez Aggregate Form 941 filers. Fillable 1040ez  Agents must complete Schedule R (Form 941), Allocation Schedule for Aggregate Form 941 Filers, when filing an aggregate Form 941. Fillable 1040ez Aggregate Forms 941 can only be filed by agents approved by the IRS under section 3504 of the Internal Revenue Code. Fillable 1040ez To request approval to act as an agent for an employer, the agent must file Form 2678, Employer/Payer Appointment of Agent, with the IRS. Fillable 1040ez Aggregate Form 940 filers. Fillable 1040ez  Agents must complete Schedule R (Form 940), Allocation Schedule for Aggregate Form 940 Filers, when filing an aggregate Form 940, Employer's Annual Federal Unemployment (FUTA) Tax Return. Fillable 1040ez Aggregate Forms 940 may only be filed by agents acting on behalf of home care service recipients who receive home care services through a program administered by a federal, state, or local government. Fillable 1040ez To request approval to act as an agent on behalf of home care service recipients, the agent must file Form 2678 with the IRS. Fillable 1040ez Electronic filing and payment. Fillable 1040ez  Now, more than ever before, businesses can enjoy the benefits of filing and paying their federal taxes electronically. Fillable 1040ez Whether you rely on a tax professional or handle your own taxes, the IRS offers you convenient programs to make filing and payment easier. Fillable 1040ez Spend less time and worry about taxes and more time running your business. Fillable 1040ez Use e-file and the Electronic Federal Tax Payment System (EFTPS) to your benefit. Fillable 1040ez For e-file, visit www. Fillable 1040ez irs. Fillable 1040ez gov/efile for additional information. Fillable 1040ez For EFTPS, visit www. Fillable 1040ez eftps. Fillable 1040ez gov or call EFTPS Customer Service at 1-800-555-4477 or 1-800-733-4829 (TDD). Fillable 1040ez Electronic submission of Forms W-4, W-4P, W-4S and W-4V. Fillable 1040ez  You may set up a system to electronically receive any or all of the following forms (and their Spanish versions, if available) from an employee or payee. Fillable 1040ez Form W-4, Employee's Withholding Allowance Certificate. Fillable 1040ez Form W-4P, Withholding Certificate for Pension or Annuity Payments. Fillable 1040ez Form W-4S, Request for Federal Income Tax Withholding From Sick Pay. Fillable 1040ez Form W-4V, Voluntary Withholding Request. Fillable 1040ez For each form that you establish an electronic submission system for, you must meet each of the following five requirements. Fillable 1040ez The electronic system must ensure that the information received by the payer is the information sent by the payee. Fillable 1040ez The system must document all occasions of user access that result in a submission. Fillable 1040ez In addition, the design and operation of the electronic system, including access procedures, must make it reasonably certain that the person accessing the system and submitting the form is the person identified on the form. Fillable 1040ez The electronic system must provide exactly the same information as the paper form. Fillable 1040ez The electronic submission must be signed with an electronic signature by the payee whose name is on the form. Fillable 1040ez The electronic signature must be the final entry in the submission. Fillable 1040ez Upon request, you must furnish a hard copy of any completed electronic form to the IRS and a statement that, to the best of the payer's knowledge, the electronic form was submitted by the named payee. Fillable 1040ez The hard copy of the electronic form must provide exactly the same information as, but need not be a facsimile of, the paper form. Fillable 1040ez For Form W-4, the signature must be under penalty of perjury, and must contain the same language that appears on the paper version of the form. Fillable 1040ez The electronic system must inform the employee that he or she must make a declaration contained in the perjury statement and that the declaration is made by signing the Form W-4. Fillable 1040ez You must also meet all recordkeeping requirements that apply to the paper forms. Fillable 1040ez For more information, see: Regulations sections 31. Fillable 1040ez 3402(f)(5)-1(c) (for Form W-4), and Announcement 99-6 (for Forms W-4P, W-4S, and W-4V). Fillable 1040ez You can find Announcement 99-6 on page 24 of Internal Revenue Bulletin 1999-4 at www. Fillable 1040ez irs. Fillable 1040ez gov/pub/irs-irbs/irb99-04. Fillable 1040ez pdf. Fillable 1040ez Additional employment tax information. Fillable 1040ez  Visit the IRS website at www. Fillable 1040ez irs. Fillable 1040ez gov/businesses and click on the Employment Taxes link under Businesses Topics. Fillable 1040ez Telephone help. Fillable 1040ez  You can call the IRS Business and Specialty Tax Line with your employment tax questions at 1-800-829-4933. Fillable 1040ez Help for people with disabilities. Fillable 1040ez  You may call 1-800-829-4059 (TDD/TTY for persons who are deaf, heard of hearing, or have a speech disability) with any tax question or to order forms and publications. Fillable 1040ez You may also use this number for assistance with unresolved tax problems. Fillable 1040ez Furnishing Form W-2 to employees electronically. Fillable 1040ez  You may set up a system to furnish Form W-2, Wage and Tax Statement, electronically. Fillable 1040ez Each employee participating must consent (either electronically or by paper document) to receive his or her Form W-2 electronically, and you must notify the employee of all hardware and software requirements to receive the form. Fillable 1040ez You may not send a Form W-2 electronically to any employee who does not consent or who has revoked consent previously provided. Fillable 1040ez To furnish Forms W-2 electronically, you must meet the following disclosure requirements and provide a clear and conspicuous statement of each requirement to your employees. Fillable 1040ez The employee must be informed that he or she will receive a paper Form W-2 if consent is not given to receive it electronically. Fillable 1040ez The employee must be informed of the scope and duration of the consent. Fillable 1040ez The employee must be informed of any procedure for obtaining a paper copy of his or her Form W-2 and whether or not the request for a paper statement is treated as a withdrawal of his or her consent to receiving his or her Form W-2 electronically. Fillable 1040ez The employee must be notified about how to withdraw a consent and the effective date and manner by which the employer will confirm the withdrawn consent. Fillable 1040ez The employee must also be notified that the withdrawn consent does not apply to the previously issued Forms W-2. Fillable 1040ez The employee must be informed about any conditions under which electronic Forms W-2 will no longer be furnished (for example, termination of employment). Fillable 1040ez The employee must be informed of any procedures for updating his or her contact information that enables the employer to provide electronic Forms W-2. Fillable 1040ez The employer must notify the employee of any changes to the employer's contact information. Fillable 1040ez You must furnish electronic Forms W-2 by the same due date as the paper Forms W-2. Fillable 1040ez For more information on furnishing Form W-2 to employees electronically, see Regulations section 31. Fillable 1040ez 6051-1(j). Fillable 1040ez Photographs of missing children. Fillable 1040ez  The IRS is a proud partner with the National Center for Missing and Exploited Children. Fillable 1040ez Photographs of missing children selected by the Center may appear in this publication on pages that would otherwise be blank. Fillable 1040ez You can help bring these children home by looking at the photographs and calling 1-800-THE-LOST (1-800-843-5678) if you recognize a child. Fillable 1040ez Introduction This publication supplements Publication 15 (Circular E). Fillable 1040ez It contains specialized and detailed employment tax information supplementing the basic information provided in Publication 15 (Circular E). Fillable 1040ez This publication also contains tables for withholding on distributions of Indian gaming profits to tribal members. Fillable 1040ez Publication 15-B, Employer's Tax Guide to Fringe Benefits, contains information about the employment tax treatment of various types of noncash compensation. Fillable 1040ez Ordering publications and forms. Fillable 1040ez   See Ordering Employer Tax Forms and Publications in Publication 15 (Circular E) and How To Get Tax Help , later, for more information on how to obtain forms and publications. Fillable 1040ez Useful Items - You may want to see: Publication 15-B Employer's Tax Guide to Fringe Benefits 505 Tax Withholding and Estimated Tax 515 Withholding of Tax on Nonresident Aliens and Foreign Entities 583 Starting a Business and Keeping Records 1635 Employer Identification Number: Understanding Your EIN Comments and suggestions. Fillable 1040ez   We welcome your comments about this publication and your suggestions for future editions. Fillable 1040ez    You can write to us at the following address: Internal Revenue Service Tax Forms & Publications Division 1111 Constitution Ave. Fillable 1040ez NW, IR-6526 Washington, DC 20224   We respond to many letters by telephone. Fillable 1040ez Therefore, it would be helpful if you would include your daytime phone number, including the area code, in your correspondence. Fillable 1040ez   You can also send us comments from www. Fillable 1040ez irs. Fillable 1040ez gov/formspubs. Fillable 1040ez Click on More Information and then click on Comment on Tax Forms and Publications. Fillable 1040ez   Although we cannot respond individually to each comment received, we do appreciate your feedback and will consider your comments as we revise our tax forms, instructions, and publications. Fillable 1040ez Prev  Up  Next   Home   More Online Publications
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Page Last Reviewed or Updated: 28-Mar-2014

The Fillable 1040ez

Fillable 1040ez Index A Abandonment, Abandonment Accounting method Accrual, Accrual Method Cash, Cash Method Change in, Changes in Methods of Accounting Crop, Crop method. Fillable 1040ez Farm inventory, Farm Inventory Accounting periods, Introduction Accrual method of accounting, Accrual Method Additional Medicare Tax withholding, What's New for 2013, Additional Medicare Tax. Fillable 1040ez Adjusted basis for installment sale, Adjusted basis for installment sale purposes. Fillable 1040ez Adjusted basis of assets, Adjusted Basis Agricultural activity codes, Schedule F, Reminders Agricultural program payments, Agricultural Program Payments Agricultural structure, defined, Agricultural structure. Fillable 1040ez Alternative Depreciation System (ADS), Required use of ADS. Fillable 1040ez , ADS election. Fillable 1040ez Amortization Going into business, Business Start-Up Costs Reforestation expenses, Reforestation Costs Section 197 intangibles, Section 197 Intangibles Assessments By conservation district, Assessment by Conservation District Depreciable property, Assessment for Depreciable Property Assistance (see Tax help) Automobiles, depreciation, Limits for passenger automobiles. Fillable 1040ez B Bankruptcy, Bankruptcy. Fillable 1040ez Barter income, Barter income. Fillable 1040ez Basis Adjusted, Adjusted basis. Fillable 1040ez Installment sale, Adjusted basis for installment sale purposes. Fillable 1040ez Involuntary conversion, Basis for depreciation. Fillable 1040ez Like-kind exchange, Basis for depreciation. Fillable 1040ez Partner's basis, Property Distributed From a Partnership or Corporation Replacement property, Basis of replacement property. Fillable 1040ez Shareholder's basis, Property Distributed From a Partnership or Corporation Basis of assets Adjusted basis, Adjusted Basis Allocating to several assets, Allocating the Basis Changed to business use, Property changed from personal to business or rental use. Fillable 1040ez Constructing assets, Constructing assets. Fillable 1040ez Cost, Cost Basis Decreases, Decreases to Basis Depreciation, What Is the Basis for Depreciation? Exchanges Like-kind, Like-Kind Exchanges Nontaxable, Nontaxable Exchanges Partially nontaxable, Partially Nontaxable Exchanges Taxable, Taxable Exchanges Gifts, Property Received as a Gift Increases, Increases to Basis Real property, Real Property Received for services, Property received for services. Fillable 1040ez Uniform capitalization rules, Uniform Capitalization Rules Below-market loans, Below-market loans. Fillable 1040ez Books and records, Importance of Records Breeding fees, Breeding Fees Business income limit, section 179 expense deduction, Business Income Limit Business use of home, Business Use of Your Home C Canceled debt, Cancellation of Debt Capital assets, Capital Assets Capital expenses, Capital Expenses Car expenses, Truck and Car Expenses Cash method of accounting, Cash Method Casualties and thefts Adjustments to basis, Adjustments to basis. Fillable 1040ez Casualty, defined, Casualty. Fillable 1040ez Disaster area losses, Disaster Area Losses Leased property, Leased property. Fillable 1040ez Livestock, Livestock or produce bought for resale. Fillable 1040ez , Raised draft, breeding, dairy, or sporting animals. Fillable 1040ez Reimbursement, Insurance and other reimbursements. Fillable 1040ez Reporting gains and losses, Reporting Gains and Losses Theft, defined, Theft. Fillable 1040ez Change in accounting method, Changes in Methods of Accounting Chickens, purchased, Chickens, seeds, and young plants. Fillable 1040ez Christmas trees, Christmas tree cultivation. Fillable 1040ez , Christmas trees. Fillable 1040ez Club dues, Club dues and membership fees. Fillable 1040ez Comments on publication, Comments and suggestions. Fillable 1040ez Commodity Futures, Hedging (Commodity Futures) Wages, Noncash wages. Fillable 1040ez Commodity Credit Corporation (CCC) Loans, Commodity Credit Corporation (CCC) Loans Market gain, Market Gain Community property, Community property. Fillable 1040ez , Community property. Fillable 1040ez Computer, software, Computer software. Fillable 1040ez Condemnation, Casualties, Thefts, and Condemnations, Condemnation Conservation Cost-sharing exclusion, Conservation Expenses District assessments, Assessment by Conservation District Expenses, Conservation Expenses Plans, Conservation plan. Fillable 1040ez Conservation Reserve Program, Conservation Reserve Program (CRP) payments. Fillable 1040ez Conservation Reserve Program (CRP), Conservation Reserve Program (CRP) Constructing assets, Constructing assets. Fillable 1040ez Constructive receipt of income, Constructive receipt. Fillable 1040ez Contamination, Soil or other environmental contamination. Fillable 1040ez Contract price, Contract price. Fillable 1040ez Converted wetland, Converted Wetland and Highly Erodible Cropland Cooperatives, income from, Income From Cooperatives Cost-sharing exclusion, Cost-Sharing Exclusion (Improvements) Counter-cyclical payments, Direct payments and counter-cyclical payments. Fillable 1040ez , Payments Under the Farm Security and Rural Investment Act of 2002 and Under the Food, Conservation, and Energy Act of 2008 Credits Employment, Employment Credits Fuel tax, Fuel tax credit and refund. Fillable 1040ez , How To Claim a Credit or Refund, Claiming a Credit Social security and Medicare, Earning credits in 2013. Fillable 1040ez Social security coverage, How to become insured under social security. Fillable 1040ez State unemployment tax, Tax rate and credit. Fillable 1040ez Crew leaders, Crew Leaders Crop Destroyed, Standing crop destroyed by casualty. Fillable 1040ez Insurance proceeds, Crop Insurance and Crop Disaster Payments Method of accounting, Crop method. Fillable 1040ez Shares, Rents (Including Crop Shares) Unharvested, Cost of raising unharvested crops. Fillable 1040ez , Section 1231 transactions. Fillable 1040ez , Gain or loss. Fillable 1040ez Cropland, highly erodible, Converted Wetland and Highly Erodible Cropland D Damage Casualties and thefts, Casualties and Thefts Crop insurance, Crop Insurance and Crop Disaster Payments Tree seedlings, Tree Seedlings Debt Bad, Nonbusiness bad debt. Fillable 1040ez Canceled, Cancellation of Debt, Canceled debt excluded from income. Fillable 1040ez , Cancellation of debt. Fillable 1040ez , Canceled debt. Fillable 1040ez Nonrecourse, Amount realized on a nonrecourse debt. Fillable 1040ez Qualified farm, Qualified Farm Debt Qualified principal residence, Qualified Principal Residence Debt Recourse, Amount realized on a recourse debt. Fillable 1040ez Depletion, Depletion Depreciation, Claiming the Special Depreciation Allowance ADS election, ADS election. Fillable 1040ez Conservation assets, Depreciable conservation assets. Fillable 1040ez Deduction, Overview of Depreciation Incorrect amount deducted, How Do You Correct Depreciation Deductions? Limit for automobiles, Limits for passenger automobiles. Fillable 1040ez Listed property, Additional Rules for Listed Property Raised livestock, Livestock. Fillable 1040ez Recapture, When Do You Recapture MACRS Depreciation?, Depreciation Recapture, Section 1250 Property When to file, Do You Have To File Form 4562? Depreciation allowable, Basis adjustment for depreciation allowed or allowable. Fillable 1040ez Depreciation allowed, Basis adjustment for depreciation allowed or allowable. Fillable 1040ez Direct payments, Direct payments and counter-cyclical payments. Fillable 1040ez , Payments Under the Farm Security and Rural Investment Act of 2002 and Under the Food, Conservation, and Energy Act of 2008 Disaster area losses, Disaster Area Losses Disaster payments, Crop Insurance and Crop Disaster Payments Disaster relief grants, Federal disaster relief grants. Fillable 1040ez Disaster relief payments, Qualified disaster relief payments. Fillable 1040ez Dispositions, Sale or other disposal of land during 9-year period. Fillable 1040ez , Gain on sale of farmland. Fillable 1040ez , Introduction Domestic production activities deduction, Domestic Production Activities Deduction Dyed diesel fuel, Dyed Diesel Fuel and Dyed Kerosene Dyed kerosene, Dyed Diesel Fuel and Dyed Kerosene E e-file, Reminders Easement, Easements and rights-of-way. Fillable 1040ez , Easements. Fillable 1040ez Election ADS depreciation, Electing ADS. Fillable 1040ez , ADS election. Fillable 1040ez Amortization Business start-up costs, Business Start-Up Costs Reforestation costs, Reforestation Costs Crop method, Election to use crop method. Fillable 1040ez Cutting of timber, Election to treat cutting as a sale or exchange. Fillable 1040ez Deducting conservation expenses, When to Deduct or Capitalize Not excluding cost-sharing payments, Electing not to exclude payments. Fillable 1040ez Out of installment method, Electing out of the installment method. Fillable 1040ez Postponing casualty gain, Postponing Gain Postponing reporting crop insurance proceeds, Election to postpone reporting until the following year. Fillable 1040ez Section 179 expense deduction, How Do You Elect the Deduction? Electronic filing, Reminders Embryo transplants, Transplanted embryo. Fillable 1040ez Employer identification number, Reminders, Employer identification number (EIN). Fillable 1040ez Endangered species recovery expenses, Endangered species recovery expenses. Fillable 1040ez Environmental contamination, Soil or other environmental contamination. Fillable 1040ez Estimated tax Farm gross income, Gross Income From Farming Gross income, Gross Income Penalties, Estimated Tax Penalty for 2013 Exchanges Basis Like-kind, Like-Kind Exchanges Nontaxable, Nontaxable Exchanges Partially nontaxable, Partially Nontaxable Exchanges Taxable, Taxable Exchanges Like-kind, Like-Kind Exchanges Nontaxable, Like-Kind Exchanges Excise taxes Credit, Claiming a Credit Diesel fuel, Dyed Diesel Fuel and Dyed Kerosene Farming purposes, Fuels Used in Farming Home use of fuels, Fuels Used for Household Purposes or Other Than as a Fuel for Propulsion Engines Off-highway uses, Fuels Used in Off-Highway Business Use Refund, Claiming a Refund F Fair market value defined, Fair market value (FMV). Fillable 1040ez , Fair market value (FMV). Fillable 1040ez Family member Business expenses, Special rule for related persons. Fillable 1040ez Installment sale, Sale to a related person. Fillable 1040ez Like-kind exchange, Like-kind exchanges between related persons. Fillable 1040ez Loss on sale or exchange of property, Losses from sales or exchanges between related persons. Fillable 1040ez Personal-use property, Personal-use property. Fillable 1040ez Social security coverage, Family Employees Farm Business expenses, Farm Business Expenses Business, defined, Business of Farming Defined, Farm defined. Fillable 1040ez , Farm. Fillable 1040ez Income averaging, Income Averaging for Farmers Rental, Farm rental. Fillable 1040ez Sale of, Sale of a Farm Farmer, Farmer. Fillable 1040ez Federal unemployment tax (FUTA), Federal Unemployment (FUTA) Tax Fertilizer, Fertilizer and Lime, Fertilizer and Lime Foreclosure, Foreclosure or Repossession Forestation costs, Forestation and reforestation costs. Fillable 1040ez Form 1099-A, Form 1099-A. Fillable 1040ez , Forms 1099-A and 1099-C. Fillable 1040ez 1099-C, Cancellation of Debt, Form 1099-C. Fillable 1040ez , Forms 1099-A and 1099-C. Fillable 1040ez 1099-G, Market Gain, Payment to More Than One Person 1099-MISC, Reminders, Nonemployee compensation. Fillable 1040ez 1099-PATR, Form 1099-PATR. Fillable 1040ez 1128, Introduction 2210-F, Estimated Tax Penalty for 2013 3115, Changes in Methods of Accounting 4136, Claiming a Credit 4562, Do You Have To File Form 4562? 4797, Form 4797. Fillable 1040ez , Recapture. Fillable 1040ez , Reporting the exchange. Fillable 1040ez 4835, Rents (Including Crop Shares) 5213, Using the presumption later. Fillable 1040ez 6252, Form 6252. Fillable 1040ez 8822, Reminders 8824, Reporting the exchange. Fillable 1040ez 8849, Claiming a Refund 8886, Reminders 940, Form 940. Fillable 1040ez 943, Form 943. Fillable 1040ez 982, Form 982 I-9, Form I-9. Fillable 1040ez SS-4, Reminders, Employer identification number (EIN). Fillable 1040ez SS-5, Obtaining a social security number. Fillable 1040ez T (Timber), Form T (Timber). Fillable 1040ez W-2, Form W-2. Fillable 1040ez W-4, Reminders, New hire reporting. Fillable 1040ez , Form W-4. Fillable 1040ez W-4V, Commodity Credit Corporation (CCC) Loans, Crop Insurance and Crop Disaster Payments W-7, Obtaining an individual taxpayer identification number. Fillable 1040ez Free tax services, How To Get Tax Help, Free help with your tax return. Fillable 1040ez Fuel tax credit or refund, Fuel tax credit and refund. Fillable 1040ez , How To Claim a Credit or Refund G Gains and losses Basis of assets, Cost Basis Capital assets, defined, Capital Assets Casualty, How To Figure a Loss, Figuring a Gain Installment sales, Installment Sales Livestock, Livestock Long- or short-term, Long and Short Term Ordinary or capital, Ordinary or Capital Gain or Loss Sale of farm, Sale of a Farm Section 1231, Section 1231 Gains and Losses Theft, How To Figure a Loss, Figuring a Gain Timber, Timber General asset accounts, How Do You Use General Asset Accounts? Gifts, Crop shares you give to others (gift). Fillable 1040ez , Cost related to gifts. Fillable 1040ez , Property Received as a Gift, Gift. Fillable 1040ez Going into business, Business Start-Up Costs Grants, disaster relief, Federal disaster relief grants. Fillable 1040ez Gross profit percentage, Gross profit percentage. Fillable 1040ez Gross profit, defined, Gross profit. Fillable 1040ez Guarantee, Debt not payable on demand. Fillable 1040ez H Health insurance deduction, Self-employed health insurance deduction. Fillable 1040ez Hedging, Hedging (Commodity Futures) Help (see Tax help) Highway use tax, Highway use tax. Fillable 1040ez Holding period, Holding period. Fillable 1040ez Horticultural structure, Horticultural structure. Fillable 1040ez I Illegal irrigation subsidy, Illegal federal irrigation subsidy. Fillable 1040ez Important dates, Important Dates for 2014 Improvements, Cost-Sharing Exclusion (Improvements) Income Accounting for, Accounting Methods Accrual method of accounting, Income Canceled debt excluded, Cancellation of Debt From farming, Farm Income, Gross income from farming. Fillable 1040ez , Gross Income From Farming Gross, Gross Income Not-for-profit farming, Not-for-Profit Farming Pasture, Pasture income and rental. Fillable 1040ez Schedule F, Farm Income Withholding of tax, Federal Income Tax Withholding Income averaging (see Farm: Income averaging) Incorrect amount of depreciation deducted, How Do You Correct Depreciation Deductions? Individual taxpayer identification number (ITIN), Obtaining an individual taxpayer identification number. Fillable 1040ez Inherited property, Inherited Property Insolvency, Insolvency. Fillable 1040ez Installment sales, Form 6252. Fillable 1040ez Electing out, Electing out of the installment method. Fillable 1040ez Farm, sale of, Installment Sale of a Farm Figuring income, Figuring Installment Sale Income Reporting income, Form 6252. Fillable 1040ez Unstated interest, Unstated interest. Fillable 1040ez Insurance, Insurance, Self-employed health insurance deduction. Fillable 1040ez Intangible property, Section 197 Intangibles Interest Expense, Interest Income, Interest income. Fillable 1040ez Unstated, Unstated interest. Fillable 1040ez Inventory Items included, Farm Inventory Methods of valuation, Inventory valuation methods. Fillable 1040ez Involuntary conversions, Involuntary Conversions, Property acquired in a like-kind exchange or involuntary conversion. Fillable 1040ez , Introduction Irrigation Illegal subsidy, Illegal federal irrigation subsidy. Fillable 1040ez Project, Irrigation Project L Labor hired, Labor Hired Landlord participation, Landlord Participation in Farming Lease or purchase, Lease or Purchase Life tenant (see Term interests) Like-kind exchanges, Like-Kind Exchanges, Like-Kind Exchanges Lime, Fertilizer and Lime Limits At-risk, At-Risk Limits Business use of home, Deduction limit. Fillable 1040ez Capital losses, Treatment of Capital Losses Conservation expenses, Assessment for Depreciable Property, 25% Limit on Deduction Depreciation Business-use, What Is the Business-Use Requirement? Excluded farm debt, Exclusion limit. Fillable 1040ez Farm losses, Losses From Operating a Farm Loss of personal-use property, Deduction Limits on Losses of Personal-Use Property Not-for-profit farming, Not-for-Profit Farming Passive activity, Passive Activity Limits Percentage depletion, Taxable income limit. Fillable 1040ez Prepaid farm supplies, Deduction limit. Fillable 1040ez Reforestation costs, Reforestation Costs Section 179 expense deduction Automobile, Limits for passenger automobiles. Fillable 1040ez Business income, Business Income Limit Dollar, Dollar Limits Time to keep records, How Long To Keep Records Listed property Defined, What Is Listed Property? Passenger automobile, Passenger automobiles. Fillable 1040ez Rules, Additional Rules for Listed Property Livestock, Section 1231 transactions. Fillable 1040ez Casualty and theft losses, Livestock or produce bought for resale. Fillable 1040ez Crop shares, Crop shares you use to feed livestock. Fillable 1040ez Depreciation, Livestock. Fillable 1040ez Diseased, Diseased livestock. Fillable 1040ez Feed assistance, Feed Assistance and Payments Immature, Immature livestock. Fillable 1040ez Losses, Loss of livestock. Fillable 1040ez , Livestock Purchased, Purchased livestock. Fillable 1040ez Raised, Raised livestock. Fillable 1040ez Sale of, Sales of Farm Products, Livestock Unit-livestock-price, inventory valuation, Unit-livestock-price method. Fillable 1040ez Used in a farm business, Livestock used in farm business. Fillable 1040ez Weather-related sales, Sales Caused by Weather-Related Conditions, Weather-related sales of livestock. Fillable 1040ez Loans, Commodity Credit Corporation (CCC) Loans, Loan expenses. Fillable 1040ez Losses At-risk limits, At-Risk Limits Casualty, Casualties, Thefts, and Condemnations Disaster areas, Disaster Area Losses Farming, Farming Losses Growing crops, Loss of growing plants, produce, and crops. Fillable 1040ez Hobby farming, Not-for-Profit Farming Livestock, Livestock, Diseased livestock. Fillable 1040ez Nondeductible, Other Nondeductible Items Theft, Casualties, Thefts, and Condemnations Lost income payments, Lost income payments. Fillable 1040ez Lost property, Mislaid or lost property. Fillable 1040ez M MACRS property Involuntary conversion, Property acquired in a like-kind exchange or involuntary conversion. Fillable 1040ez Like-kind exchange, Property acquired in a like-kind exchange or involuntary conversion. Fillable 1040ez Nontaxable transfer, Property acquired in a nontaxable transfer. Fillable 1040ez Market gain, reporting, Market Gain Marketing quota penalties, Marketing Quota Penalties Material participation, Landlord Participation in Farming Meals, Meals. Fillable 1040ez Membership fees, Club dues and membership fees. Fillable 1040ez Methods of accounting, Accounting Methods Modified ACRS (MACRS) ADS election, ADS election. Fillable 1040ez Conventions, Which Convention Applies? Depreciation methods, Which Depreciation Method Applies? Exchange, Property acquired in a like-kind exchange or involuntary conversion. Fillable 1040ez Figuring the deduction, How Is the Depreciation Deduction Figured? Involuntary conversion, Property acquired in a like-kind exchange or involuntary conversion. Fillable 1040ez Nontaxable transfer, Property acquired in a nontaxable transfer. Fillable 1040ez Percentage tables, Rules for using the tables. Fillable 1040ez Property classes, Which Property Class Applies Under GDS? Recovery periods, Which Recovery Period Applies? N New hire reporting, New hire reporting. Fillable 1040ez Noncapital asset, Noncapital Assets Nontaxable exchanges, Like-Kind Exchanges Nontaxable transfer of MACRS property, Property acquired in a nontaxable transfer. Fillable 1040ez Not-for-profit farming, Not-for-Profit Farming O Organizational costs, Business start-up and organizational costs. Fillable 1040ez P Partners, limited, Limited partner. Fillable 1040ez Partners, retired, Retired partner. Fillable 1040ez Partners, Spouse, Business Owned and Operated by Spouses. Fillable 1040ez Partnership, Partnership income or loss. Fillable 1040ez Passenger automobile, Passenger automobiles. Fillable 1040ez Pasture income, Pasture income and rental. Fillable 1040ez Patronage dividends, Patronage Dividends Payments considered received, Payments Received or Considered Received Payments received, Payments Received or Considered Received Penalties Estimated tax, Estimated Tax Penalty for 2013 Returns, Estimated Tax Penalty for 2013 Trust fund recovery, Trust fund recovery penalty. Fillable 1040ez Per-unit retain certificates, Per-Unit Retain Certificates Personal expenses, Personal, Living, and Family Expenses Placed in service, Placed in Service, What Is the Placed-in-Service Date? Postponing casualty gain, Postponing Gain Prepaid expense Advance premiums, Advance premiums. Fillable 1040ez Extends useful life, Prepayment. Fillable 1040ez Farm supplies, Prepaid Farm Supplies Livestock feed, Prepaid Livestock Feed Prizes, Prizes. Fillable 1040ez Produce, Sales of Farm Products Property Changed to business use, Property changed from personal to business or rental use. Fillable 1040ez Received for services, Property received for services. Fillable 1040ez Repairs and improvements, How Do You Treat Repairs and Improvements? Section 1231, Section 1231 transactions. Fillable 1040ez Section 1245, Section 1245 Property Section 1250, Section 1250 Property Section 1252, Section 1252 property. Fillable 1040ez Section 1255, Section 1255 property. Fillable 1040ez Tangible personal, Tangible personal property. Fillable 1040ez Publications (see Tax help) Q Qualified disaster relief payments, Qualified disaster relief payments. Fillable 1040ez Qualified farm debt, Qualified Farm Debt Qualified joint venture, Qualified joint venture. Fillable 1040ez Qualified principal residence debt, Qualified Principal Residence Debt R Recapture Amortization, Depreciation and amortization. Fillable 1040ez Basis reductions, Recapture of basis reductions. Fillable 1040ez Certain depreciation, Recapture of certain depreciation. Fillable 1040ez Cost-sharing payments, Recapture. Fillable 1040ez Depreciation, When Do You Recapture MACRS Depreciation?, Depreciation Recapture, Depreciation recapture. Fillable 1040ez Section 1245 property, Section 1245 Property Section 1250 property, Section 1250 Property Section 179 expense deduction, When Must You Recapture the Deduction? Section 179 GO Zone property, Recapture for qualified section 179 GO Zone property. Fillable 1040ez Special depreciation allowance, When Must You Recapture an Allowance Recordkeeping, Importance of Records, Meals. Fillable 1040ez Records on depreciable property, Depreciation Recapture Reforestation costs, Forestation and reforestation costs. Fillable 1040ez , Reforestation Costs Refund Deduction taken, Refund or reimbursement. Fillable 1040ez Fuel tax, Fuel tax credit and refund. Fillable 1040ez , Including the Credit or Refund in Income Reimbursements Casualties and thefts, Casualty and theft losses. Fillable 1040ez , Casualties and Thefts, Insurance and other reimbursements. Fillable 1040ez Deduction taken, Refund or reimbursement. Fillable 1040ez Expenses, Reimbursed expenses. Fillable 1040ez Feed assistance, Feed Assistance and Payments Real estate taxes, Real estate taxes. Fillable 1040ez Reforestation expenses, Qualifying costs. Fillable 1040ez To employees, Reimbursements to employees. Fillable 1040ez Related persons, Special rule for related persons. Fillable 1040ez , Losses from sales or exchanges between related persons. Fillable 1040ez , Special rules for related persons. Fillable 1040ez , Like-kind exchanges between related persons. Fillable 1040ez , Sale to a related person. Fillable 1040ez , Buying replacement property from a related person. Fillable 1040ez , Related persons. Fillable 1040ez Rental income, Rents (Including Crop Shares) Rented property, improvements, Improvements to rented property. Fillable 1040ez Repairs, Repairs and Maintenance Repairs and improvements, How Do You Treat Repairs and Improvements? Repayment of income, Repayment of income. Fillable 1040ez Replacement Period, Replacement Period Property, Replacement Property Reportable transactions. Fillable 1040ez , Reminders Repossessions, Foreclosure or Repossession Right-of-way income, Easements and rights-of-way. Fillable 1040ez S Sale of home, Sale of your home. Fillable 1040ez Section 179 expense deduction, Section 179 Expense Deduction How to elect, How Do You Elect the Deduction? Listed property, Additional Rules for Listed Property Qualifying property, What Property Qualifies? Recapture, When Must You Recapture the Deduction? Self-employed health insurance, Self-employed health insurance deduction. Fillable 1040ez Self-employed health insurance deduction, Self-employed health insurance deduction. Fillable 1040ez Self-employment tax Community property, Community property. Fillable 1040ez Deduction, Deduction for employer-equivalent portion of self-employment tax. Fillable 1040ez How to pay, How To Pay Self-Employment Tax Landlord participation, Landlord Participation in Farming Material participation, Material participation for landlords. Fillable 1040ez Maximum net earnings, What's New for 2013 Methods for figuring net earnings, Methods for Figuring Net Earnings Optional method, Farm Optional Method Regular method, Regular Method Rental income, Landlord Participation in Farming Reporting, Reporting Self-Employment Tax Self-employment tax rate, Self-employment tax rate. Fillable 1040ez Share farming, Share farmer. Fillable 1040ez Tax rates, What's New for 2013 Who must pay, Who Must Pay Self-Employment Tax? Selling expenses, Selling expenses. Fillable 1040ez Selling price Defined, Selling price. Fillable 1040ez Reduced, Selling price reduced. Fillable 1040ez Settlement costs (fees), Settlement costs. Fillable 1040ez Social security and Medicare Credits of coverage, Earning credits in 2013. Fillable 1040ez Withholding of tax, Social Security and Medicare Taxes Social security number, Obtaining a social security number. Fillable 1040ez Software, computer, Computer software. Fillable 1040ez Soil Conservation, Conservation Expenses Contamination, Soil or other environmental contamination. Fillable 1040ez Special depreciation allowance How to elect not to claim, How Can You Elect Not To Claim the Allowance? Recapture, When Must You Recapture an Allowance Standard mileage rate, Standard mileage rate. Fillable 1040ez Start-up costs for businesses, Business start-up and organizational costs. Fillable 1040ez Suggestions for publication, Comments and suggestions. Fillable 1040ez T Tangible personal property, Tangible personal property. Fillable 1040ez Tax help, How To Get Tax Help Tax preparation fees, Tax preparation fees. Fillable 1040ez Tax shelter At-risk limits, At-Risk Limits Defined, Tax shelter. Fillable 1040ez Tax-free exchanges, Like-Kind Exchanges Taxes Excise, Excise Taxes Federal use, Highway use tax. Fillable 1040ez General, Taxes Self-employment, Self-Employment Tax State and federal, State and federal income taxes. Fillable 1040ez State and local general sales, State and local general sales taxes. Fillable 1040ez Withholding, Federal income tax withholding. Fillable 1040ez , Social Security and Medicare Taxes, Federal Income Tax Withholding Telephone expense, Telephone expense. Fillable 1040ez Tenant house expenses, Tenant House Expenses Term interests, Certain term interests in property. Fillable 1040ez Theft losses, Casualties, Thefts, and Condemnations Timber, Timber. Fillable 1040ez , Timber Depletion, Timber Tobacco quota buyout payments, Tobacco Quota Buyout Program Payments Tobacco settlement payments, National Tobacco Growers' Settlement Trust Fund Payments Trade-in, Sale and Purchase Travel expenses, Travel Expenses Truck expenses, Truck and Car Expenses Trust fund recovery penalty, Trust fund recovery penalty. Fillable 1040ez TTY/TDD information, How To Get Tax Help U Uniform capitalization rules Basis of assets, Uniform Capitalization Rules Inventory, Uniform capitalization rules. Fillable 1040ez Unstated interest, Unstated interest. Fillable 1040ez W Wages and salaries, Wages and salaries. Fillable 1040ez Water conservation, Conservation Expenses Water well, Water well. Fillable 1040ez , Water wells. Fillable 1040ez Weather-related sales, livestock, Sales Caused by Weather-Related Conditions, Weather-related sales of livestock. Fillable 1040ez Withholding Income tax, Federal Income Tax Withholding Social security and Medicare tax, Social Security and Medicare Taxes Prev  Up     Home   More Online Publications