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Www freefilefillableforms com ffa freefileforms htm Publication 514 - Introductory Material Table of Contents Reminders IntroductionOrdering forms and publications. Www freefilefillableforms com ffa freefileforms htm Tax questions. Www freefilefillableforms com ffa freefileforms htm Useful Items - You may want to see: Reminders Future developments. Www freefilefillableforms com ffa freefileforms htm  For the latest information about developments related to Pub. Www freefilefillableforms com ffa freefileforms htm 514, such as legislation enacted after it was published, go to www. Www freefilefillableforms com ffa freefileforms htm irs. Www freefilefillableforms com ffa freefileforms htm gov/pub514. Www freefilefillableforms com ffa freefileforms htm Alternative minimum tax. Www freefilefillableforms com ffa freefileforms htm  In addition to your regular income tax, you may be liable for the alternative minimum tax. Www freefilefillableforms com ffa freefileforms htm A foreign tax credit may be allowed in figuring this tax. Www freefilefillableforms com ffa freefileforms htm See the instructions for Form 6251, Alternative Minimum Tax—Individuals, for a discussion of the alternative minimum tax foreign tax credit. Www freefilefillableforms com ffa freefileforms htm Change of address. Www freefilefillableforms com ffa freefileforms htm  If your address changes from the address shown on your last return, use Form 8822, Change of Address, to notify the Internal Revenue Service. Www freefilefillableforms com ffa freefileforms htm Photographs of missing children. Www freefilefillableforms com ffa freefileforms htm  The Internal Revenue Service is a proud partner with the National Center for Missing and Exploited Children. Www freefilefillableforms com ffa freefileforms htm Photographs of missing children selected by the Center may appear in this publication on pages that would otherwise be blank. Www freefilefillableforms com ffa freefileforms htm 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. Www freefilefillableforms com ffa freefileforms htm Introduction If you paid or accrued foreign taxes to a foreign country on foreign source income and are subject to U. Www freefilefillableforms com ffa freefileforms htm S. Www freefilefillableforms com ffa freefileforms htm tax on the same income, you may be able to take either a credit or an itemized deduction for those taxes. Www freefilefillableforms com ffa freefileforms htm Taken as a deduction, foreign income taxes reduce your U. Www freefilefillableforms com ffa freefileforms htm S. Www freefilefillableforms com ffa freefileforms htm taxable income. Www freefilefillableforms com ffa freefileforms htm Taken as a credit, foreign income taxes reduce your U. Www freefilefillableforms com ffa freefileforms htm S. Www freefilefillableforms com ffa freefileforms htm tax liability. Www freefilefillableforms com ffa freefileforms htm In most cases, it is to your advantage to take foreign income taxes as a tax credit. Www freefilefillableforms com ffa freefileforms htm The major scope of this publication is the foreign tax credit. Www freefilefillableforms com ffa freefileforms htm The publication discusses: How to choose to take the credit or the deduction, Who can take the credit, What foreign taxes qualify for the credit, How to figure the credit, and How to carry over unused foreign taxes to other tax years. Www freefilefillableforms com ffa freefileforms htm Unless you qualify for exemption from the foreign tax credit limit, you claim the credit by filing Form 1116 with your U. Www freefilefillableforms com ffa freefileforms htm S. Www freefilefillableforms com ffa freefileforms htm income tax return. Www freefilefillableforms com ffa freefileforms htm Two examples with filled-in Forms 1116 are provided at the end of this publication. Www freefilefillableforms com ffa freefileforms htm Comments and suggestions. Www freefilefillableforms com ffa freefileforms htm   We welcome your comments about this publication and your suggestions for future editions. Www freefilefillableforms com ffa freefileforms htm   You can write to us at the following address: Internal Revenue Service Tax Forms and Publications Division 1111 Constitution Ave. Www freefilefillableforms com ffa freefileforms htm NW, IR-6526 Washington, DC 20224   We respond to many letters by telephone. Www freefilefillableforms com ffa freefileforms htm Therefore, it would be helpful if you would include your daytime phone number, including the area code, in your correspondence. Www freefilefillableforms com ffa freefileforms htm   You can send your comments from www. Www freefilefillableforms com ffa freefileforms htm irs. Www freefilefillableforms com ffa freefileforms htm gov/formspubs/. Www freefilefillableforms com ffa freefileforms htm Click on “More Information” and then on “Comment on Tax Forms and Publications”. Www freefilefillableforms com ffa freefileforms htm   Although we cannot respond individually to each comment received, we do appreciate your feedback and will consider your comments as we revise our tax products. Www freefilefillableforms com ffa freefileforms htm Ordering forms and publications. Www freefilefillableforms com ffa freefileforms htm   Visit www. Www freefilefillableforms com ffa freefileforms htm irs. Www freefilefillableforms com ffa freefileforms htm gov/formspubs/ to download forms and publications, call 1-800-TAX-FORM (1-800-829-3676), or write to the address below and receive a response within 10 days after your request is received. Www freefilefillableforms com ffa freefileforms htm Internal Revenue Service 1201 N. Www freefilefillableforms com ffa freefileforms htm Mitsubishi Motorway Bloomington, IL 61705-6613 Tax questions. Www freefilefillableforms com ffa freefileforms htm   If you have a tax question, check the information available on IRS. Www freefilefillableforms com ffa freefileforms htm gov or call 1-800-829-1040. Www freefilefillableforms com ffa freefileforms htm We cannot answer tax questions sent to either of the above addresses. Www freefilefillableforms com ffa freefileforms htm Useful Items - You may want to see: Publication 54 Tax Guide for U. Www freefilefillableforms com ffa freefileforms htm S. Www freefilefillableforms com ffa freefileforms htm Citizens and Resident Aliens Abroad 519 U. Www freefilefillableforms com ffa freefileforms htm S. Www freefilefillableforms com ffa freefileforms htm Tax Guide for Aliens 570 Tax Guide for Individuals With Income From U. Www freefilefillableforms com ffa freefileforms htm S. Www freefilefillableforms com ffa freefileforms htm Possessions Form (and Instructions) 1116 Foreign Tax Credit See How To Get Tax Help near the end of this publication for information about getting these publications and this form. Www freefilefillableforms com ffa freefileforms htm Prev  Up  Next   Home   More Online Publications
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e-file for Large Business and International (LB&I)

What's New:

A QuickAlert outlining the exact timeframes to Send Submissions or retrieve federal/state Acknowledgements will be issued in early December and the times will be posted on the MeF Status Page.
    
Please monitor the MeF Status Page for any updates.  We apologize for any inconveniences and thank you for your cooperation.

 

2014 M3 M1 Changes: The IRS will be making changes to the Schedule M-3 filing requirement for taxpayers with assets between $10M-$50M for Forms 1120, 1120-C, 1120-F, 1120S, 1065 and 1065-B. These taxpayers will be permitted to file Schedule M-1 in place of the Schedule M-3 Parts II and III.  These changes will be effective for tax years ending on December 31, 2014, and later. No changes are currently planned to the Schedule M-3 requirements for Forms 1120-L, or 1120-PC, nor for Form 1120 taxpayers filing as a mixed group.

 

The Modernized e-File Status Page provides information about the availability of the MeF system for external use. For information about the most current MeF system status, please refer to the Modernized e-File (MeF) Status Page.


Table of Contents:

Introduction

Treasury Decision (T.D.) 9363 requires corporations that have assets of $10 million or more and file at least 250 returns annually to electronically file their Forms 1120 and 1120S for tax years ending on or after December 31, 2007. This requirement extends to foreign corporations filing Form 1120-F who have tax years ending on or after December 31, 2008, have assets of $10 million or more and who file at least 250 returns annually.

Although electronic filing is required of certain corporations, many corporations voluntarily file their returns electronically.

This web site provides an overview of electronic filing and more detailed information for those corporations required to e-file. There is information for taxpayers who prepare and transmit their own income tax returns as well as for taxpayers who rely upon third party tax professionals to prepare and transmit their tax returns.


Note: Documents accessed from this page that are in pdf format contain "(pdf)" at the end of the file name. If you can't view all the pages of any pdf document, download the most recent free version of Adobe Acrobat Reader


General Information about e-file for Large and Mid-Size Corporations

IRS e-services

Regulations on Required Corporate e-filing

Contact IRS for More Information

If you do not find the electronic filing information you need in the material provided on this web site, IRS provides e-mail addresses where interested parties can submit questions concerning e-file requirements.

  • Corporate taxpayers (Forms 1120, 1120S, 1120-F) may contact the e-help Desk at 1-866-255-0654.
  • Partnerships (Forms 1065, 1065-B) can find further e-file information for partnerships using the MeF platform on IRS.gov at Modernized e-File (MeF) for Partnerships  or they may contact the e-help Desk at 1-866-255-0654.
  • Tax-exempt organizations can find further e-file information on IRS.gov at e-file for Charities and Non-Profits.
  • Taxpayers with account or tax law questions may call 1-800-829-4933.
  • Tax practitioners with account or tax law questions may call 1-800-829-8374.
  • Software developers and vendors may contact the e-help Desk at 1-866-255-0654 with questions about e-filing.
Page Last Reviewed or Updated: 03-Feb-2014

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Www freefilefillableforms com ffa freefileforms htm Publication 505 - Introductory Material Table of Contents IntroductionNonresident aliens. Www freefilefillableforms com ffa freefileforms htm Ordering forms and publications. Www freefilefillableforms com ffa freefileforms htm Tax questions. Www freefilefillableforms com ffa freefileforms htm What's New for 2014 Reminders Introduction The federal income tax is a pay-as-you-go tax. Www freefilefillableforms com ffa freefileforms htm You must pay the tax as you earn or receive income during the year. Www freefilefillableforms com ffa freefileforms htm There are two ways to pay as you go. Www freefilefillableforms com ffa freefileforms htm Withholding. Www freefilefillableforms com ffa freefileforms htm If you are an employee, your employer probably withholds income tax from your pay. 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Www freefilefillableforms com ffa freefileforms htm Estimated tax is used to pay not only income tax, but other taxes such as self-employment tax and alternative minimum tax. Www freefilefillableforms com ffa freefileforms htm This publication explains both of these methods. Www freefilefillableforms com ffa freefileforms htm It also explains how to take credit on your return for the tax that was withheld and for your estimated tax payments. Www freefilefillableforms com ffa freefileforms htm If you did not pay enough tax during the year, either through withholding or by making estimated tax payments, you may have to pay a penalty. Www freefilefillableforms com ffa freefileforms htm Generally, the IRS can figure this penalty for you. Www freefilefillableforms com ffa freefileforms htm This underpayment penalty, and the exceptions to it, are discussed in chapter 4. Www freefilefillableforms com ffa freefileforms htm Nonresident aliens. Www freefilefillableforms com ffa freefileforms htm    Before completing Form W-4, nonresident alien employees should see the Instructions for Form 8233, Exemption From Withholding on Compensation for Independent (and Certain Dependent) Personal Services of a Nonresident Alien Individual. Www freefilefillableforms com ffa freefileforms htm Also see chapter 8 of Publication 519, U. Www freefilefillableforms com ffa freefileforms htm S. Www freefilefillableforms com ffa freefileforms htm Tax Guide for Aliens, for important information on withholding. Www freefilefillableforms com ffa freefileforms htm What's new for 2013 and 2014. Www freefilefillableforms com ffa freefileforms htm   See What's New for 2014 in this Introduction, and What's New for 2013 in chapter 4. Www freefilefillableforms com ffa freefileforms htm Comments and suggestions. Www freefilefillableforms com ffa freefileforms htm   We welcome your comments about this publication and your suggestions for future editions. Www freefilefillableforms com ffa freefileforms htm   You can write to us at the following address: Internal Revenue Service Tax Forms and Publications Division 1111 Constitution Ave. Www freefilefillableforms com ffa freefileforms htm NW, IR-6526 Washington, DC 20224   We respond to many letters by telephone. Www freefilefillableforms com ffa freefileforms htm Therefore, it would be helpful if you would include your daytime phone number, including the area code, in your correspondence. Www freefilefillableforms com ffa freefileforms htm   You can send your comments from www. Www freefilefillableforms com ffa freefileforms htm irs. Www freefilefillableforms com ffa freefileforms htm gov/formspubs/. Www freefilefillableforms com ffa freefileforms htm Click on “More Information” and then on Give us feedback on forms and publications. Www freefilefillableforms com ffa freefileforms htm   Although we cannot respond individually to each comment received, we do appreciate your feedback and will consider your comments as we revise our tax products. Www freefilefillableforms com ffa freefileforms htm Ordering forms and publications. Www freefilefillableforms com ffa freefileforms htm   Visit www. Www freefilefillableforms com ffa freefileforms htm irs. Www freefilefillableforms com ffa freefileforms htm gov/formspubs/ to download forms and publications, call 1-800-TAX-FORM (1-800-829-3676), or write to the address below and receive a response within 10 business days after your request is received. Www freefilefillableforms com ffa freefileforms htm Internal Revenue Service 1201 N. Www freefilefillableforms com ffa freefileforms htm Mitsubishi Motorway Bloomington, IL 61705-6613 Tax questions. Www freefilefillableforms com ffa freefileforms htm   If you have a tax question, check the information available on IRS. Www freefilefillableforms com ffa freefileforms htm gov or call 1-800-829-1040. Www freefilefillableforms com ffa freefileforms htm We cannot answer tax questions sent to either of the above addresses. Www freefilefillableforms com ffa freefileforms htm What's New for 2014 Use your 2013 tax return as a guide in figuring your 2014 estimated tax, but be sure to consider the following. Www freefilefillableforms com ffa freefileforms htm Standard mileage rates. Www freefilefillableforms com ffa freefileforms htm  The 2014 rate for business use of your vehicle is 56 cents per mile. Www freefilefillableforms com ffa freefileforms htm The rate for use of your vehicle to get medical care or move is 23½ cents per mile. Www freefilefillableforms com ffa freefileforms htm The rate of 14 cents per mile for charitable use is unchanged. Www freefilefillableforms com ffa freefileforms htm Personal exemption increased for certain taxpayers. Www freefilefillableforms com ffa freefileforms htm  For 2014, the personal exemption amount is increased to $3,950 for taxpayers with adjusted gross income at or below $305,050 if married filing jointly or qualifying widow(er), $279,650 if head of household, $254,200 if single, or $152,525 if married filing separately. Www freefilefillableforms com ffa freefileforms htm The personal exemption amount for taxpayers with adjusted gross income above these thresholds may be reduced. Www freefilefillableforms com ffa freefileforms htm Limitation on itemized deductions. Www freefilefillableforms com ffa freefileforms htm  For 2014, itemized deductions for taxpayers with adjusted gross income above $305,050 if married filing jointly or qualifying widow(er), $279,650 if head of household, $254,200 if single, and $152,525 if married filing separately may be reduced. Www freefilefillableforms com ffa freefileforms htm Health care coverage. 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Www freefilefillableforms com ffa freefileforms htm IRS. Www freefilefillableforms com ffa freefileforms htm gov/aca. Www freefilefillableforms com ffa freefileforms htm Advance payments of the Premium Tax Credit. Www freefilefillableforms com ffa freefileforms htm  If you buy health care insurance through the Health Insurance Marketplace, you may be eligible for advance payments of the Premium Tax Credit to help pay for your insurance coverage. Www freefilefillableforms com ffa freefileforms htm Receiving too little or too much in advance will affect your refund or balance due. Www freefilefillableforms com ffa freefileforms htm Promptly report changes in your income or family size to your Marketplace. Www freefilefillableforms com ffa freefileforms htm You may want to consider this when figuring your estimated taxes for 2014. Www freefilefillableforms com ffa freefileforms htm For more information, go to www. Www freefilefillableforms com ffa freefileforms htm IRS. Www freefilefillableforms com ffa freefileforms htm gov/aca and see Publication 5120 and Publication 5121. Www freefilefillableforms com ffa freefileforms htm http://www. Www freefilefillableforms com ffa freefileforms htm IRS. Www freefilefillableforms com ffa freefileforms htm gov/pub5120 Alternative minimum tax (AMT) exemption amount increased. Www freefilefillableforms com ffa freefileforms htm  The AMT exemption amount is increased to $52,800 ($82,100 if married filing jointly or qualifying widow(er); $41,050 if married filing separately). Www freefilefillableforms com ffa freefileforms htm Lifetime learning credit income limits. Www freefilefillableforms com ffa freefileforms htm  In order to claim a lifetime learning credit, your MAGI must be less than $54,000 ($108,000 if married filing jointly). Www freefilefillableforms com ffa freefileforms htm Retirement savings contribution credit income limits increased. Www freefilefillableforms com ffa freefileforms htm  In order to claim this credit for 2014, your MAGI must be less than $30,000 ($60,000 if married filing jointly; $45,000 if head of household). Www freefilefillableforms com ffa freefileforms htm Adoption credit or exclusion. Www freefilefillableforms com ffa freefileforms htm  The maximum adoption credit or exclusion for employer-provided adoption benefits has increased to $13,190. Www freefilefillableforms com ffa freefileforms htm In order to claim either the credit or exclusion, your MAGI must be less than $237,880. Www freefilefillableforms com ffa freefileforms htm Earned income credit (EIC). Www freefilefillableforms com ffa freefileforms htm  You may be able to take the EIC in 2014 if: Three or more children lived with you and you earned less than $46,997 ($52,427 if married filing jointly), Two children lived with you and you earned less than $43,756 ($49,186 if married filing jointly), One child lived with you and you earned less than $38,511 ($43,941 if married filing jointly), or A child did not live with you and you earned less than $14,590 ($20,020 if married filing jointly). Www freefilefillableforms com ffa freefileforms htm Also, the maximum MAGI you can have and still get the credit has increased. Www freefilefillableforms com ffa freefileforms htm You may be able to take the credit if your MAGI is less than the amount in the above list that applies to you. Www freefilefillableforms com ffa freefileforms htm The maximum investment income you can have and get the credit has increased to $3,350. Www freefilefillableforms com ffa freefileforms htm Reminders Future developments. Www freefilefillableforms com ffa freefileforms htm  The IRS has created a page on IRS. Www freefilefillableforms com ffa freefileforms htm gov for information about Publication 505 at www. Www freefilefillableforms com ffa freefileforms htm irs. Www freefilefillableforms com ffa freefileforms htm gov/pub505. Www freefilefillableforms com ffa freefileforms htm Information about any future developments affecting Publication 505 (such as legislation enacted after we release it) will be posted on that page. Www freefilefillableforms com ffa freefileforms htm Social security tax. Www freefilefillableforms com ffa freefileforms htm   Generally, each employer for whom you work during the tax year must withhold social security tax up to the annual limit. Www freefilefillableforms com ffa freefileforms htm The annual limit is $117,000 in 2014. 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Www freefilefillableforms com ffa freefileforms htm 8% tax on the lesser of net investment income or the excess of your modified adjusted gross income (MAGI) over the threshold amount. Www freefilefillableforms com ffa freefileforms htm NIIT may need to be included when figuring estimated tax. Www freefilefillableforms com ffa freefileforms htm See the instructions for line 12 of the 2014 Estimated Tax Worksheet. Www freefilefillableforms com ffa freefileforms htm You may also request that your employer deduct and withhold an additional amount of income tax withholding from your wages on Form W-4. Www freefilefillableforms com ffa freefileforms htm For more information on NIIT, go to IRS. Www freefilefillableforms com ffa freefileforms htm gov and enter “Net Investment Income Tax” in the search box. Www freefilefillableforms com ffa freefileforms htm Prev  Up  Next   Home   More Online Publications