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How To Amend Your Tax Return

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How To Amend Your Tax Return

How to amend your tax return Part Four -   Ajustes a los Ingresos Los tres capítulos de esta sección abordan algunos de los ajustes a los ingresos que puede deducir al calcular el ingreso bruto ajustado. How to amend your tax return Estos capítulos abarcan: Aportaciones a arreglos tradicionales de ahorros para la jubilación (IRA, por sus siglas en inglés), el capítulo 17 , Pensión para el cónyuge divorciado que paga, el capítulo 18 e Intereses sobre préstamos de estudios que usted paga, el capítulo 19 . How to amend your tax return Otros ajustes a los ingresos se explican en otras partes de esta publicación o en otras publicaciones. How to amend your tax return Vea la Tabla V que aparece a continuación. How to amend your tax return Tabla V. How to amend your tax return Otros Ajustes a los Ingresos  Utilice esta tabla para buscar información acerca de otros ajustes a los ingresos no abarcados en esta sección de la publicación. How to amend your tax return SI busca más información sobre la deducción por. How to amend your tax return . How to amend your tax return . How to amend your tax return ENTONCES vea. How to amend your tax return . How to amend your tax return . How to amend your tax return Determinados gastos de negocio de personal en reserva de las Fuerzas Armadas, artistas del espectáculo y funcionarios que prestan servicios por honorarios el capítulo 26 . How to amend your tax return Aportaciones a cuentas de ahorros para gastos médicos la Publicación 969, Health Savings Accounts and Other Tax-Favored Health Plans (Cuentas de ahorros para gastos médicos y otros planes para la salud con beneficios tributarios), en inglés. How to amend your tax return Gastos de mudanza la Publicación 521, Moving Expenses (Gastos de mudanza), en inglés. How to amend your tax return Una porción del impuesto sobre el trabajo por cuenta propia el capítulo 22 . How to amend your tax return Seguro médico para personas que trabajan por cuenta propia el capítulo 21 . How to amend your tax return Pagos a planes SEP, SIMPLE y planes calificados para personas que trabajan por cuenta propia la Publicación 560, Retirement Plans for Small Business (SEP, SIMPLE, and Qualified Plans) (Planes de jubilación para pequeños negocios (SEP, SIMPLE y planes calificados)), en inglés. How to amend your tax return Multa por retiro prematuro de ahorros el capítulo 7 . How to amend your tax return Aportaciones a un plan de ahorros médicos Archer (MSA, por sus siglas en inglés) la Publicación 969, en inglés. How to amend your tax return Amortización o gasto de reforestación los capítulos 7 y 8 de la Publicación 535, Business Expenses (Gastos de negocios), en inglés. How to amend your tax return Aportaciones a planes de pensiones conforme a la sección 501(c)(18)(D) del Código Federal de Impuestos Internos la Publicación 525, Taxable and Nontaxable Income (Ingreso tributable y no tributable), en inglés. How to amend your tax return Gastos procedentes del alquiler de bienes muebles el capítulo 12 . How to amend your tax return Determinados reintegros obligatorios de prestaciones suplementarias por desempleo (sub-pago) el capítulo 12 . How to amend your tax return Gastos por concepto de vivienda en el extranjero el capítulo 4 de la Publicación 54, Tax Guide for U. How to amend your tax return S. How to amend your tax return Citizens and Resident Aliens Abroad (Guía tributaria para ciudadanos estadounidenses y extranjeros residentes que viven en el extranjero), en inglés. How to amend your tax return Pago de servicio de juraduría que se le haya entregado a su empleador el capítulo 12 . How to amend your tax return Aportaciones hechas por determinados capellanes a planes conforme a la sección 403(b) del Código Federal de Impuestos Internos la Publicación 517, Social Security and Other Information for Members of the Clergy and Religious Workers (Seguro Social y otra información para miembros del clero y empleados religiosos), en inglés. How to amend your tax return Honorarios de abogado y determinados costos por acciones legales con respecto a reclamaciones por discriminación ilegal y premios a denunciantes dentro de su propia empresa la Publicación 525, en inglés. How to amend your tax return Deducción por actividades de producción nacional el Formulario 8903, Domestic Production Activities Deduction (Deducción por actividades de producción nacional), en inglés. How to amend your tax return Table of Contents 17. How to amend your tax return   Arreglos de Ahorros para la Jubilación (Arreglos IRA)Qué Hay de Nuevo en el Año 2013 Recordatorios Introduction Useful Items - You may want to see: Arreglos IRA Tradicionales¿Quién Puede Abrir un Arreglo IRA Tradicional? ¿Cuándo y Cómo se Puede Abrir un Arreglo IRA Tradicional? ¿Cuánto se Puede Aportar? ¿Cuándo se Pueden Hacer Aportaciones? ¿Cuánto se Puede Deducir? Aportaciones no Deducibles Arreglos IRA Heredados ¿Puede Traspasar Activos de un Plan de Jubilación? ¿Cuándo Puede Retirar o Utilizar Activos de un Arreglo IRA? ¿Cuándo Tiene que Retirar Activos de un Arreglo IRA? (Distribuciones Mínimas Obligatorias) ¿Están Sujetas a Impuestos las Distribuciones? ¿Qué Acciones Dan Lugar a Multas o Impuestos Adicionales? Arreglos Roth IRA ¿Qué Es un Arreglo Roth IRA? ¿Cuándo se Puede Abrir un Arreglo Roth IRA? ¿Puede Hacer Aportaciones a un Arreglo Roth IRA? ¿Se Pueden Trasladar Activos a un Arreglo Roth IRA? ¿Están Sujetas a Impuestos las Distribuciones? 18. How to amend your tax return   Pensión para el Cónyuge DivorciadoIntroductionCónyuge o ex cónyuge. How to amend your tax return Documento (instrumento) de divorcio o separación judicial. How to amend your tax return Useful Items - You may want to see: Reglas GeneralesPagos hipotecarios. How to amend your tax return Impuestos y seguro. How to amend your tax return Otros pagos a terceros. How to amend your tax return Documentos Firmados Después de 1984Pagos a terceros. How to amend your tax return Excepción. How to amend your tax return Pagos sustitutivos. How to amend your tax return Específicamente designado como pensión para hijos menores. How to amend your tax return Contingencia relacionada con su hijo. How to amend your tax return Pago claramente asociado con una contingencia. How to amend your tax return Cómo Deducir la Pensión para el Cónyuge Divorciado que Pagó Cómo Declarar la Pensión para el Cónyuge Divorciado Recibida Regla de Recuperación 19. How to amend your tax return   Ajustes Tributarios por EstudiosIntroduction Useful Items - You may want to see: Deducción por Intereses sobre Préstamos de EstudiosDefinición de los Intereses sobre Préstamos de Estudios ¿Puede Reclamar la Deducción? ¿Cuánto Puede Deducir? ¿Cómo Calcular la Deducción? Deducción por Matrícula y Cuotas Escolares¿Puede Reclamar la Deducción? Gastos que Califican Estudiante que Reúne los Requisitos Quién Puede Reclamar los Gastos de un Dependiente Cuánto se Puede Deducir Gastos del Educador Prev  Up  Next   Home   More Online Publications
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The How To Amend Your Tax Return

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