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Form 1040ezForm 1040ez 15. Form 1040ez Estimated Tax Table of Contents What's New Introduction Topics - This chapter discusses: Useful Items - You may want to see: Special Estimated Tax Rules for Qualified FarmersQualified Farmer Special Rules for Qualified Farmers Estimated Tax Penalty for 2013 What's New Net Investment Income Tax. Form 1040ez . Form 1040ez For tax years beginning in 2013, you may be subject to Net Investment Income Tax (NIIT). Form 1040ez NIIT is a 3. Form 1040ez 8% tax on the lesser of net investment income or the excess of your modified adjusted gross income (MAGI) over the threshold amount. Form 1040ez NIIT may need to be included when calculating your estimated tax. Form 1040ez For more information, see Publication 505,Tax Withholding and Estimated Tax. Form 1040ez Additional Medicare Tax. Form 1040ez For tax years beginning in 2013, a 0. Form 1040ez 9% Additional Medicare Tax applies to Medicare wages, Railroad Retirement Tax Act (RRTA) compensation, and self-employment income over a threshold amount based on your filing status. Form 1040ez You may need to include this amount when figuring your estimated tax. Form 1040ez For more information, see Publication 505. Form 1040ez Introduction Estimated tax is the method used to pay tax on income that is not subject to withholding. Form 1040ez See Publication 505 for the general rules and requirements for paying estimated tax. Form 1040ez If you are a qualified farmer, defined below, you are subject to the special rules covered in this chapter for paying estimated tax. Form 1040ez Topics - This chapter discusses: Special estimated tax rules for qualified farmers Estimated tax penalty Useful Items - You may want to see: Publication 505 Tax Withholding and Estimated Tax Form (and Instructions) 1040 U. Form 1040ez S. Form 1040ez Individual Income Tax Return 1040-ES Estimated Tax for Individuals 2210-F Underpayment of Estimated Tax by Farmers and Fishermen See chapter 16 for information about getting publications and forms. Form 1040ez Special Estimated Tax Rules for Qualified Farmers Special rules apply to the payment of estimated tax by individuals who are qualified farmers. Form 1040ez If you are not a qualified farmer as defined next, see Publication 505 for the estimated tax rules that apply. Form 1040ez Qualified Farmer An individual is a qualified farmer for 2013 if at least two-thirds of his or her gross income from all sources for 2012 or 2013 was from farming. Form 1040ez See Gross Income , next, for information on how to figure your gross income from all sources and see Gross Income From Farming , later, for information on how to figure your gross income from farming. Form 1040ez See also Percentage From Farming , later, for information on how to determine the percentage of your gross income from farming. Form 1040ez Gross Income Gross income is all income you receive in the form of money, goods, property, and services that is not exempt from income tax. Form 1040ez On a joint return, you must add your spouse's gross income to your gross income. Form 1040ez To decide whether two-thirds of your gross income was from farming, use as your gross income the total of the following income (not loss) amounts from your tax return. Form 1040ez Wages, salaries, tips, etc. Form 1040ez Taxable interest. Form 1040ez Ordinary dividends. Form 1040ez Taxable refunds, credits, or offsets of state and local income taxes. Form 1040ez Alimony. Form 1040ez Gross business income from Schedule C (Form 1040). Form 1040ez Gross business receipts from Schedule C-EZ (Form 1040). Form 1040ez Capital gains from Schedule D (Form 1040). Form 1040ez Losses are not netted against gains. Form 1040ez Gains on sales of business property. Form 1040ez Taxable IRA distributions, pensions, annuities, and social security benefits. Form 1040ez Gross rental income from Schedule E (Form 1040). Form 1040ez Gross royalty income from Schedule E (Form 1040). Form 1040ez Taxable net income from an estate or trust reported on Schedule E (Form 1040). Form 1040ez Income from a Real Estate Mortgage Investment Conduit reported on Schedule E (Form 1040). Form 1040ez Gross farm rental income from Form 4835. Form 1040ez Gross farm income from Schedule F (Form 1040). Form 1040ez Your distributive share of gross income from a partnership, or limited liability company treated as a partnership, from Schedule K-1 (Form 1065). Form 1040ez Your pro rata share of gross income from an S corporation, from Schedule K-1 (Form 1120S). Form 1040ez Unemployment compensation. Form 1040ez Other income not included with any of the items listed above. Form 1040ez Gross Income From Farming Gross income from farming is income from cultivating the soil or raising agricultural commodities. Form 1040ez It includes the following amounts. Form 1040ez Income from operating a stock, dairy, poultry, bee, fruit, or truck farm. Form 1040ez Income from a plantation, ranch, nursery, range, orchard, or oyster bed. Form 1040ez Crop shares for the use of your land. Form 1040ez Gains from sales of draft, breeding, dairy, or sporting livestock. Form 1040ez Gross income from farming is the total of the following amounts from your tax return. Form 1040ez Gross farm income from Schedule F (Form 1040). Form 1040ez Gross farm rental income from Form 4835. Form 1040ez Gross farm income from Schedule E (Form 1040), Parts II and III. Form 1040ez Gains from the sale of livestock used for draft, breeding, sport, or dairy purposes reported on Form 4797. Form 1040ez For more information about income from farming, see chapter 3. Form 1040ez Farm income does not include any of the following: Wages you receive as a farm employee. Form 1040ez Income you receive from contract grain harvesting and hauling with workers and machines you furnish. Form 1040ez Gains you receive from the sale of farm land and depreciable farm equipment. Form 1040ez Percentage From Farming Figure your gross income from all sources, discussed earlier. Form 1040ez Then figure your gross income from farming, discussed earlier. Form 1040ez Divide your farm gross income by your total gross income to determine the percentage of gross income from farming. Form 1040ez Example 1. Form 1040ez Jane Smith had the following total gross income and farm gross income amounts in 2013. Form 1040ez Gross Income Total Farm Taxable interest $3,000 Dividends 500 Rental income (Sch E) 41,500 Farm income (Sch F) 75,000 $75,000 Gain (Form 4797) 5,000 5,000 Total $125,000 $80,000 Schedule D showed gain from the sale of dairy cows carried over from Form 4797 ($5,000) in addition to a loss from the sale of corporate stock ($2,000). Form 1040ez However, that loss is not netted against the gain to figure Ms. Form 1040ez Smith's total gross income or her gross farm income. Form 1040ez Her gross farm income is 64% of her total gross income ($80,000 ÷ $125,000 = 0. Form 1040ez 64). Form 1040ez Special Rules for Qualified Farmers The following special estimated tax rules apply if you are a qualified farmer for 2013. Form 1040ez You do not have to pay estimated tax if you file your 2013 tax return and pay all the tax due by March 3, 2014. Form 1040ez You do not have to pay estimated tax if your 2013 income tax withholding (including any amount applied to your 2013 estimated tax from your 2012 return) will be at least 662/3% (. Form 1040ez 6667) of the total tax shown on your 2013 tax return or 100% of the total tax shown on your 2012 return. Form 1040ez If you must pay estimated tax, you are required to make only one estimated tax payment (your required annual payment) by January 15, 2014, using special rules to figure the amount of the payment. Form 1040ez See Required Annual Payment , next, for details. Form 1040ez Figure 15-1 presents an overview of the special estimated tax rules that apply to qualified farmers. Form 1040ez Example 2. Form 1040ez Assume the same fact as in Example 1. Form 1040ez Ms. Form 1040ez Smith's gross farm income is only 64% of her total income. Form 1040ez Therefore, based on her 2013 income, she does not qualify to use the special estimated tax rules for qualified farmers. Form 1040ez However, she does qualify if at least two-thirds of her 2012 gross income was from farming. Form 1040ez Example 3. Form 1040ez Assume the same facts as in Example 1 except that Ms. Form 1040ez Smith's farm income from Schedule F was $90,000 instead of $75,000. Form 1040ez This made her total gross income $140,000 ($3,000 + $500 + $41,500 + $90,000 + $5,000) and her farm gross income $95,000 ($90,000 + $5,000). Form 1040ez She qualifies to use the special estimated tax rules for qualified farmers, since 67. Form 1040ez 9% (at least two-thirds) of her gross income is from farming ($95,000 ÷ $140,000 = . Form 1040ez 679). Form 1040ez Required Annual Payment If you are a qualified farmer and must pay estimated tax for 2013, use the worksheet on Form 1040-ES to figure the amount of your required annual payment. Form 1040ez Apply the following special rules for qualified farmers to the worksheet. Form 1040ez On line 14a, multiply line 13c by 662/3% (. Form 1040ez 6667). Form 1040ez On line 14b, enter 100% of the tax shown on your 2012 tax return regardless of the amount of your adjusted gross income. Form 1040ez For this purpose, the “tax shown on your 2012 tax return” is the amount on line 61 of your 2012 return modified by certain adjustments. Form 1040ez For more information, see chapter 4 of Publication 505. Form 1040ez Estimated Tax Penalty for 2013 If you do not pay all your required estimated tax for 2013 by January 15, 2014, or file your 2013 return and pay any tax due by March 3, 2014, you may owe a penalty. Form 1040ez Use Form 2210-F, Underpayment of Estimated Tax by Farmers and Fishermen, to determine if you owe a penalty. Form 1040ez See the instructions for Form 2210-F. Form 1040ez Figure 15-1. Form 1040ez Estimated Tax for Farmers Please click here for the text description of the image. Form 1040ez Figure 2–A If you receive a penalty notice, do not ignore it, even if you think it is in error. Form 1040ez You may get a penalty notice even though you filed your return on time, attached Form 2210-F, and met the gross-income-from-farming requirement. Form 1040ez If you receive a penalty notice for underpaying estimated tax and you think it is in error, write to the address on the notice and explain why you think the notice is in error. Form 1040ez Include a computation similar to the one in Example 1 (earlier), showing that you met the gross income from farming requirement. Form 1040ez Prev Up Next Home More Online Publications
State and Local Consumer Agencies in South Dakota
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
South Dakota Office of the Attorney General
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.
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.
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 Labor and Regulation
Website: Department of Labor and Regulation
Department of Labor and Regulation
Division of Securities
445 E. Capitol Ave.
Pierre, SD 57501-3185
Phone Number: 605-773-4823
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.