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Form 1040ez Instructions
Filing A Amended Tax Return Form 1040xFile 2006 Taxes Online1040x For 20122010 Form 1040 EzPrint Free 2010 1040ez Tax FormIrs Efile 20122011 Income Tax Forms 1040ezAmended Income Tax ReturnTurbotax For MilitaryFile 1040x OnlineTax Forms 2012 FederalAmend 2010 Tax ReturnMi 1040xTax Software Review2010 1040x FormHelp Filling Out 1040x990 Ez FormForm 1040x FillableH&r Block At Home DeluxeFree State Tax FillingH&r Block File 2012 TaxesHow To File An Ammended Tax ReturnFree Tax FilingTaxslayer Coupon CodeHow To Amend My 2011 TaxesH&rblock Free FileMilitary H And R BlockDfas MilCan I Amend My 2013 Tax ReturnIncome Tax PreparationTax Forms 1040ezHow Do I Amend A Tax Return For 20102012 Free Tax FilingIrs GovH&r Block Free Online E FileFile Tax AmendmentPrior TaxFree State Income Tax PreparationAmended Tax Form 1040xIrs Gov Tax Forms
Form 1040ez Instructions
Form 1040ez instructions It is critical that business owners correctly determine whether the individuals providing services are employees or independent contractors.
Form 1040ez instructions Generally, you must withhold income taxes, withhold and pay Social Security and Medicare taxes, and pay unemployment tax on wages paid to an employee. You do not generally have to withhold or pay any taxes on payments to independent contractors.
Form 1040ez instructions Select the Scenario that Applies to You:
Form 1040ez instructions I am an independent contractor or in business for myself
Form 1040ez instructions If you are a business owner or contractor who provides services to other businesses, then you are generally considered self-employed. For more information on your tax obligations if you are self-employed (an independent contractor), see our Self-Employed Tax Center.
Form 1040ez instructions I hire or contract with individuals to provide services to my business
Form 1040ez instructions If you are a business owner hiring or contracting with other individuals to provide services, you must determine whether the individuals providing services are employees or independent contractors. Follow the rest of this page to find out more about this topic and what your responsibilities are.
Form 1040ez instructions Determining Whether the Individuals Providing Services are Employees or Independent Contractors
Form 1040ez instructions Before you can determine how to treat payments you make for services, you must first know the business relationship that exists between you and the person performing the services. The person performing the services may be -
Form 1040ez instructions An independent contractor
Form 1040ez instructions An employee (common-law employee)
Form 1040ez instructions A statutory employee
Form 1040ez instructions A statutory nonemployee
Form 1040ez instructions In determining whether the person providing service is an employee or an independent contractor, all information that provides evidence of the degree of control and independence must be considered.
Form 1040ez instructions Common Law Rules
Form 1040ez instructions Facts that provide evidence of the degree of control and independence fall into three categories:
Form 1040ez instructions Behavioral: Does the company control or have the right to control what the worker does and how the worker does his or her job?
Form 1040ez instructions Financial: Are the business aspects of the worker’s job controlled by the payer? (these include things like how worker is paid, whether expenses are reimbursed, who provides tools/supplies, etc.)
Form 1040ez instructions Type of Relationship: Are there written contracts or employee type benefits (i.e. pension plan, insurance, vacation pay, etc.)? Will the relationship continue and is the work performed a key aspect of the business?
Form 1040ez instructions Businesses must weigh all these factors when determining whether a worker is an employee or independent contractor. Some factors may indicate that the worker is an employee, while other factors indicate that the worker is an independent contractor. There is no “magic” or set number of factors that “makes” the worker an employee or an independent contractor, and no one factor stands alone in making this determination. Also, factors which are relevant in one situation may not be relevant in another.
Form 1040ez instructions The keys are to look at the entire relationship, consider the degree or extent of the right to direct and control, and finally, to document each of the factors used in coming up with the determination.
Form 1040ez instructions Form SS-8
Form 1040ez instructions If, after reviewing the three categories of evidence, it is still unclear whether a worker is an employee or an independent contractor, Form SS-8, Determination of Worker Status for Purposes of Federal Employment Taxes and Income Tax Withholding (PDF) can be filed with the IRS. The form may be filed by either the business or the worker. The IRS will review the facts and circumstances and officially determine the worker’s status.
Form 1040ez instructions Be aware that it can take at least six months to get a determination, but a business that continually hires the same types of workers to perform particular services may want to consider filing the Form SS-8 (PDF).
State and Local Consumer Agencies in Utah
Consumer Protection Offices
City, county, regional, and state consumer offices offer a variety of important services. They might mediate complaints, conduct investigations, prosecute offenders of consumer laws, license and regulate professional service providers, provide educational materials and advocate for consumer rights. To save time, call before sending a written complaint. Ask if the office handles the type of complaint you have and if complaint forms are provided.
State Consumer Protection Offices
Utah Department of Commerce
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The officials listed in this section regulate and supervise state-chartered banks. Many of them handle or refer problems and complaints about other types of financial institutions as well. Some also answer general questions about banking and consumer credit. If you are dealing with a federally chartered bank, check Federal Agencies.
Department of Financial Institutions
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Each state has its own laws and regulations for each type of insurance. The officials listed in this section enforce these laws. Many of these offices can also provide you with information to help you make informed insurance buying decisions.
State Office Building, Room 3110
450 N. State St.
Salt Lake City, UT 84114-6901
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Each state has its own laws and regulations for securities brokers and securities - including stocks, mutual funds, commodities, real estate, etc. The officials and agencies listed in this section enforce these laws and regulations. Many of these offices can also provide information to help you make informed investment decisions.
Department of Commerce
Department of Commerce
Department of Commerce
Division of Securities
PO Box 146760
Salt Lake City, UT 84114-6760
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State Utility Commissions regulate services and rates for gas, electricity and telephones within your state. In some states, the utility commissions regulate other services such as water, transportation, and the moving of household goods. Many utility commissions handle consumer complaints. Sometimes, if a number of complaints are received about the same utility matter, they will conduct investigations.
Public Service Commission
Public Service Commission
Public Service Commission
Division of Public Utilities
160 East 300 South
Salt Lake City, UT 84114-6751
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The Form 1040ez Instructions
Form 1040ez instructions Index Symbols 403(b) account, What Is a 403(b) Plan? 403(b) plans Basics, 403(b) Plan Basics Benefits, What Are the Benefits of Contributing to a 403(b) Plan? Participation, Who Can Participate in a 403(b) Plan? Self-employed ministers, Who Can Set Up a 403(b) Account? What is a 403(b) plan?, What Is a 403(b) Plan? Who can set up a 403(b) account?, Who Can Set Up a 403(b) Account? A After-tax contributions, How Can Contributions Be Made to My 403(b) Account? Assistance (see Tax help) B Basics, 403(b) Plan Basics Benefits, What Are the Benefits of Contributing to a 403(b) Plan? C Catch-up contributions, Catch-Up Contributions Chaplain, Ministers. Form 1040ez instructions Church employees, Ministers and Church Employees Years of service, Changes to Years of Service Comments on publication, Comments and suggestions. Form 1040ez instructions Contributions, How Can Contributions Be Made to My 403(b) Account? After-tax, How Can Contributions Be Made to My 403(b) Account? Catch-up, Catch-Up Contributions Elective deferrals, How Can Contributions Be Made to My 403(b) Account?, Elective deferrals only. Form 1040ez instructions Nonelective, How Can Contributions Be Made to My 403(b) Account? Reporting, Do I Report Contributions on My Tax Return? Correcting excess contributions, What Happens If I Have Excess Contributions? Credit, for retirement savings contributions, Retirement Savings Contributions Credit (Saver's Credit) D Distributions, Distributions and Rollovers, Distributions 10-year tax option, No Special 10-Year Tax Option 90-24 transfer, Contract exchanges. Form 1040ez instructions Deceased employees, Spouses of deceased employees. Form 1040ez instructions Direct rollover, Direct rollovers of 403(b) plan distributions. Form 1040ez instructions Eligible retirement plans, Eligible retirement plans. Form 1040ez instructions Frozen deposit, Frozen deposits. Form 1040ez instructions Gift tax, Gift Tax Minimum required, Minimum Required Distributions Qualified domestic relations order, Qualified domestic relations order. Form 1040ez instructions Rollovers, Tax-Free Rollovers, Rollovers to and from 403(b) plans. Form 1040ez instructions Second rollover, Second rollover. Form 1040ez instructions Transfers, Transfer of Interest in 403(b) Contract E Elective deferrals, How Can Contributions Be Made to My 403(b) Account?, Elective deferrals only. Form 1040ez instructions Eligible employees, Eligible employees. Form 1040ez instructions , Church employee. Form 1040ez instructions Employer's annual work period, Employer's annual work period. Form 1040ez instructions Excess contributions, Excess Contributions Correcting, What Happens If I Have Excess Contributions? Determining, How Do I Know If I Have Excess Contributions? Excess amounts, Excess Annual Addition Excess deferrals, Excess Annual Addition Excess elective deferral, Excess Elective Deferral Excise tax, Excise Tax Excise tax Excess contributions, Excise Tax Reporting requirement, Reporting requirement. Form 1040ez instructions F Free tax services, How To Get Tax Help, Free help with your tax return. Form 1040ez instructions Full-time or part-time, Years of Service G Gift tax, Gift Tax H Help (see Tax help) I Incidental life insurance, Cost of Incidental Life Insurance Includible compensation, Includible Compensation 403(b) plan, Changes to Includible Compensation Figuring, Figuring Includible Compensation for Your Most Recent Year of Service Foreign missionaries, Changes to Includible Compensation Incidental life insurance, Cost of Incidental Life Insurance Self-employed ministers, Changes to Includible Compensation Includible compensation for your most recent year of service Definition, Definition. Form 1040ez instructions L Limit on annual additions, Limit on Annual Additions Limit on elective deferrals, Limit on Elective Deferrals 15-year rule, 15-Year Rule Figuring, Figuring the Limit on Elective Deferrals General limit, General Limit M MAC (see Maximum amount contributable) Maximum amount contributable, Maximum Amount Contributable (MAC) Components, Components of Your MAC How to figure MAC, How Do I Figure My MAC? When to figure MAC, When Should I Figure My MAC? Minimum required distributions, Minimum Required Distributions Ministers, Ministers. Form 1040ez instructions , Ministers and Church Employees Missing children, Reminder More information (see Tax help) Most recent year of service, Most Recent Year of Service Most recent year of service, figuring, Figuring Your Most Recent Year of Service N Nonelective contributions, How Can Contributions Be Made to My 403(b) Account?, Nonelective contributions only. Form 1040ez instructions P Pre-tax contributions, Includible Compensation, Table 3-4. Form 1040ez instructions Worksheet B. Form 1040ez instructions Includible Compensation for Your Most Recent Year of Service1 , Rollovers to and from 403(b) plans. Form 1040ez instructions , Worksheet B. Form 1040ez instructions Includible Compensation for Your Most Recent Year of Service1 Publications (see Tax help) Q Qualified domestic relations order, Qualified domestic relations order. Form 1040ez instructions R Reporting Contributions Self-employed ministers, Self-employed ministers. Form 1040ez instructions Reporting contributions Chaplains, Chaplains. Form 1040ez instructions Required distributions, Minimum Required Distributions Retirement savings contributions credit, What's New for 2013, What's New for 2014, Retirement Savings Contributions Credit (Saver's Credit) Rollovers, Distributions and Rollovers, Tax-Free Rollovers Roth contribution program, Roth contribution program. Form 1040ez instructions S Salary reduction agreement, Limit on Elective Deferrals Self-employed ministers, Ministers. Form 1040ez instructions , Who Can Set Up a 403(b) Account?, Self-employed minister. Form 1040ez instructions , Self-employed ministers. Form 1040ez instructions , Self-employed minister. Form 1040ez instructions Suggestions for publication, Comments and suggestions. Form 1040ez instructions T Tax help, How To Get Tax Help Transfers, Transfer of Interest in 403(b) Contract 90-24 transfer, Transfer of Interest in 403(b) Contract Conservatorship, Contract exchanges. Form 1040ez instructions Direct-trustee-to-trustee, Direct trustee-to-trustee transfer. Form 1040ez instructions Insolvency, Tax-free transfers for certain cash distributions. Form 1040ez instructions Permissive service credit, Permissive service credit. Form 1040ez instructions TTY/TDD information, How To Get Tax Help V Voluntary deductible contributions, Voluntary deductible contributions. Form 1040ez instructions W What is a 403(b) plan?, What Is a 403(b) Plan? Y Years of service, Years of Service Church employees, Church employee. Form 1040ez instructions , Changes to Years of Service Definition, Definition Employer's annual work period, Employer's annual work period. Form 1040ez instructions Full year of service, Full year of service. Form 1040ez instructions Full-time employee for the full year, Full-Time Employee for the Full Year Full-time for part of the year, Full-time for part of the year. Form 1040ez instructions Other than full-time for the full year, Other Than Full-Time for the Full Year Part-time for the full year, Part-time for the full year. Form 1040ez instructions Part-time for the part of the year, Part-time for part of the year. Form 1040ez instructions Self-employed minister, Changes to Years of Service Total years of service, Total years of service. Form 1040ez instructions Prev Up Home More Online Publications