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1040ez Forms

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1040ez Forms

1040ez forms 33. 1040ez forms   Credit for the Elderly or the Disabled Table of Contents Introduction Useful Items - You may want to see: Are You Eligible for the Credit?Qualified Individual Income Limits How to Claim the CreditCredit Figured for You Credit Figured by You Introduction If you qualify, you may be able to reduce the tax you owe by taking the credit for the elderly or the disabled which is figured on Schedule R (Form 1040A or 1040). 1040ez forms This chapter explains the following. 1040ez forms Who qualifies for the credit for the elderly or the disabled. 1040ez forms How to claim the credit. 1040ez forms You may be able to take the credit for the elderly or the disabled if: You are age 65 or older at the end of 2013, or You retired on permanent and total disability and have taxable disability income. 1040ez forms Useful Items - You may want to see: Publication 524 Credit for the Elderly or the Disabled 554 Tax Guide for Seniors Form (and Instruction) Schedule R (Form 1040A or 1040) Credit for the Elderly or the Disabled Are You Eligible for the Credit? You can take the credit for the elderly or the disabled if you meet both of the following requirements. 1040ez forms You are a qualified individual. 1040ez forms Your income is not more than certain limits. 1040ez forms You can use Figure 33-A and Table 33-1 as guides to see if you are eligible for the credit. 1040ez forms Use Figure 33-A first to see if you are a qualified individual. 1040ez forms If you are, go to Table 33-1 to make sure your income is not too high to take the credit. 1040ez forms You can take the credit only if you file Form 1040 or Form 1040A. 1040ez forms You cannot take the credit if you file Form 1040EZ. 1040ez forms Qualified Individual You are a qualified individual for this credit if you are a U. 1040ez forms S. 1040ez forms citizen or resident alien, and either of the following applies. 1040ez forms You were age 65 or older at the end of 2013. 1040ez forms You were under age 65 at the end of 2013 and all three of the following statements are true. 1040ez forms You retired on permanent and total disability (explained later). 1040ez forms You received taxable disability income for 2013. 1040ez forms On January 1, 2013, you had not reached mandatory retirement age (defined later under Disability income ). 1040ez forms Age 65. 1040ez forms   You are considered to be age 65 on the day before your 65th birthday. 1040ez forms Therefore, if you were born on January 1, 1949, you are considered to be age 65 at the end of 2013. 1040ez forms U. 1040ez forms S. 1040ez forms Citizen or Resident Alien You must be a U. 1040ez forms S. 1040ez forms citizen or resident alien (or be treated as a resident alien) to take the credit. 1040ez forms Generally, you cannot take the credit if you were a nonresident alien at any time during the tax year. 1040ez forms Exceptions. 1040ez forms   You may be able to take the credit if you are a nonresident alien who is married to a U. 1040ez forms S. 1040ez forms citizen or resident alien at the end of the tax year and you and your spouse choose to treat you as a U. 1040ez forms S. 1040ez forms resident alien. 1040ez forms If you make that choice, both you and your spouse are taxed on your worldwide incomes. 1040ez forms If you were a nonresident alien at the beginning of the year and a resident alien at the end of the year, and you were married to a U. 1040ez forms S. 1040ez forms citizen or resident alien at the end of the year, you may be able to choose to be treated as a U. 1040ez forms S. 1040ez forms resident alien for the entire year. 1040ez forms In that case, you may be allowed to take the credit. 1040ez forms For information on these choices, see chapter 1 of Publication 519, U. 1040ez forms S. 1040ez forms Tax Guide for Aliens. 1040ez forms Married Persons Generally, if you are married at the end of the tax year, you and your spouse must file a joint return to take the credit. 1040ez forms However, if you and your spouse did not live in the same household at any time during the tax year, you can file either a joint return or separate returns and still take the credit. 1040ez forms Head of household. 1040ez forms   You can file as head of household and qualify to take the credit, even if your spouse lived with you during the first 6 months of the year, if you meet certain tests. 1040ez forms See Head of Household in chapter 2 for the tests you must meet. 1040ez forms Under Age 65 If you are under age 65 at the end of 2013, you can qualify for the credit only if you are retired on permanent and total disability (discussed next) and have taxable disability income (discussed later under Disability income ). 1040ez forms You are retired on permanent and total disability if: You were permanently and totally disabled when you retired, and You retired on disability before the close of the tax year. 1040ez forms Even if you do not retire formally, you may be considered retired on disability when you have stopped working because of your disability. 1040ez forms If you retired on disability before 1977, and were not permanently and totally disabled at the time, you can qualify for the credit if you were permanently and totally disabled on January 1, 1976, or January 1, 1977. 1040ez forms Permanent and total disability. 1040ez forms    You are permanently and totally disabled if you cannot engage in any substantial gainful activity because of your physical or mental condition. 1040ez forms A qualified physician must certify that the condition has lasted or can be expected to last continuously for 12 months or more, or that the condition can be expected to result in death. 1040ez forms See Physician's statement , later. 1040ez forms Substantial gainful activity. 1040ez forms   Substantial gainful activity is the performance of significant duties over a reasonable period of time while working for pay or profit, or in work generally done for pay or profit. 1040ez forms Full-time work (or part-time work done at your employer's convenience) in a competitive work situation for at least the minimum wage conclusively shows that you are able to engage in substantial gainful activity. 1040ez forms   Substantial gainful activity is not work you do to take care of yourself or your home. 1040ez forms It is not unpaid work on hobbies, institutional therapy or training, school attendance, clubs, social programs, and similar activities. 1040ez forms However, doing this kind of work may show that you are able to engage in substantial gainful activity. 1040ez forms    The fact that you have not worked for some time is not, of itself, conclusive evidence that you cannot engage in substantial gainful activity. 1040ez forms Sheltered employment. 1040ez forms   Certain work offered at qualified locations to physically or mentally impaired persons is considered sheltered employment. 1040ez forms These qualified locations are in sheltered workshops, hospitals, and similar institutions, homebound programs, and Department of Veterans Affairs (VA) sponsored homes. 1040ez forms   Compared to commercial employment, pay is lower for sheltered employment. 1040ez forms Therefore, one usually does not look for sheltered employment if he or she can get other employment. 1040ez forms The fact that one has accepted sheltered employment is not proof of the person's ability to engage in substantial gainful activity. 1040ez forms Physician's statement. 1040ez forms   If you are under age 65, you must have your physician complete a statement certifying that you were permanently and totally disabled on the date you retired. 1040ez forms You can use the statement in the Instructions for Schedule R. 1040ez forms    Figure 33-A. 1040ez forms Are You a Qualified Individual? This image is too large to be displayed in the current screen. 1040ez forms Please click the link to view the image. 1040ez forms Figure 33-A Are You a Qualified Individual?   You do not have to file this statement with your Form 1040 or Form 1040A, but you must keep it for your records. 1040ez forms Veterans. 1040ez forms   If the Department of Veterans Affairs (VA) certifies that you are permanently and totally disabled, you can substitute VA Form 21-0172, Certification of Permanent and Total Disability, for the physician's statement you are required to keep. 1040ez forms VA Form 21-0172 must be signed by a person authorized by the VA to do so. 1040ez forms You can get this form from your local VA regional office. 1040ez forms Physician's statement obtained in earlier year. 1040ez forms   If you got a physician's statement in an earlier year and, due to your continued disabled condition, you were unable to engage in any substantial gainful activity during 2013, you may not need to get another physician's statement for 2013. 1040ez forms For a detailed explanation of the conditions you must meet, see the instructions for Schedule R, Part II. 1040ez forms If you meet the required conditions, check the box on your Schedule R, Part II, line 2. 1040ez forms   If you checked box 4, 5, or 6 in Part I of Schedule R, enter in the space above the box on line 2 in Part II the first name(s) of the spouse(s) for whom the box is checked. 1040ez forms Table 33-1. 1040ez forms Income Limits IF your filing status is . 1040ez forms . 1040ez forms . 1040ez forms THEN, even if you qualify (see Figure 33-A ), you CANNOT take the credit if. 1040ez forms . 1040ez forms . 1040ez forms   Your adjusted gross income (AGI)* is equal to or more than. 1040ez forms . 1040ez forms . 1040ez forms     OR the total of your nontaxable social security and other nontaxable pension(s), annuities, or disability income is equal to or more than. 1040ez forms . 1040ez forms . 1040ez forms   single, head of household, or qualifying widow(er) with dependent child   $17,500     $5,000   married filing jointly and only one spouse qualifies in Figure 33-A   $20,000     $5,000   married filing jointly and both spouses qualify in Figure 33-A   $25,000     $7,500   married filing separately and you lived apart from your spouse for all of 2013   $12,500     $3,750   * AGI is the amount on Form 1040A, line 22, or Form 1040, line 38. 1040ez forms Disability income. 1040ez forms   If you are under age 65, you must also have taxable disability income to qualify for the credit. 1040ez forms Disability income must meet both of the following requirements. 1040ez forms It must be paid under your employer's accident or health plan or pension plan. 1040ez forms It must be included in your income as wages (or payments instead of wages) for the time you are absent from work because of permanent and total disability. 1040ez forms Payments that are not disability income. 1040ez forms   Any payment you receive from a plan that does not provide for disability retirement is not disability income. 1040ez forms Any lump-sum payment for accrued annual leave that you receive when you retire on disability is a salary payment and is not disability income. 1040ez forms   For purposes of the credit for the elderly or the disabled, disability income does not include amounts you receive after you reach mandatory retirement age. 1040ez forms Mandatory retirement age is the age set by your employer at which you would have had to retire, had you not become disabled. 1040ez forms Income Limits To determine if you can claim the credit, you must consider two income limits. 1040ez forms The first limit is the amount of your adjusted gross income (AGI). 1040ez forms The second limit is the amount of nontaxable social security and other nontaxable pensions, annuities, or disability income you received. 1040ez forms The limits are shown in Table 33-1. 1040ez forms If your AGI and nontaxable pensions, annuities, or disability income are less than the income limits, you may be able to claim the credit. 1040ez forms See How to Claim the Credit , later. 1040ez forms If either your AGI or your nontaxable pensions, annuities, or disability income are equal to or more than the income limits, you cannot take the credit. 1040ez forms How to Claim the Credit You can figure the credit yourself or the Internal Revenue Service will figure it for you. 1040ez forms Credit Figured for You If you choose to have the IRS figure the credit for you, read the following discussion for the form you will file (Form 1040 or 1040A). 1040ez forms If you want the IRS to figure your tax, see chapter 30. 1040ez forms Form 1040. 1040ez forms   If you want the IRS to figure your credit, see Form 1040 Line Entries under Tax Figured by IRS in chapter 30. 1040ez forms Form 1040A. 1040ez forms   If you want the IRS to figure your credit, see Form 1040A Line Entries under Tax Figured by IRS in chapter 30. 1040ez forms Credit Figured by You If you choose to figure the credit yourself, fill out the front of Schedule R. 1040ez forms Next, fill out Schedule R, Part III. 1040ez forms If you file Form 1040A, enter the amount from Schedule R, line 22, on Form 1040A, line 30. 1040ez forms If you file Form 1040, include the amount from Schedule R, line 22, on line 53; check box c, and enter “Sch R” on the line next to that box. 1040ez forms For a step-by-step discussion about filling out Part III of Schedule R, see Figuring the Credit Yourself in Publication 524. 1040ez forms Limit on credit. 1040ez forms   The amount of the credit you can claim is generally limited to the amount of your tax. 1040ez forms Use the Credit Limit Worksheet in the Instructions for Schedule R to determine if your credit is limited. 1040ez forms Prev  Up  Next   Home   More Online Publications
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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

Tennessee Department of Commerce and Insurance

Website: Tennessee Department of Commerce and Insurance

Address: Tennessee Department of Commerce and Insurance
Division of Consumer Affairs
500 James Robertson Pkwy., 12th Floor
Nashville, TN 37243-0600

Phone Number: 615-741-4737

Toll-free: 1-800-342-8385 (TN)

Tennessee Office of the Attorney General

Website: Tennessee Office of the Attorney General

Address: Tennessee Office of the Attorney General
Consumer Advocate and Protection Division
PO Box 20207
Nashville, TN 37202-0207

Phone Number: 615-741-1671

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Banking Authorities

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

Website: Department of Financial Institutions

Address: Department of Financial Institutions
Consumer Resources Division
414 Union St., Suite 1000
Nashville, TN 37219

Phone Number: 615-253-2023

Toll-free: 1-800-778-4215 (TN)

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Insurance Regulators

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.

Department of Commerce and Insurance

Website: Department of Commerce and Insurance

Address: Department of Commerce and Insurance
Consumer Insurance Services
500 James Robertson Pkwy., 4th Floor
Nashville, TN 37243-0574

Phone Number: 615-741-2218

Toll-free: 1-800-342-4029 (TN)

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Securities Administrators

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 and Insurance

Website: Department of Commerce and Insurance

Address: Department of Commerce and Insurance
Securities Division
500 James Robertson Pkwy.
Nashville, TN 37243-0575

Phone Number: 615-741-2947

Toll-free: 1-800-863-9117 (TN)

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Utility Commissions

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.

Regulatory Authority

Website: Regulatory Authority

Address: Regulatory Authority
Consumer Services Division
460 James Robertson Pkwy.
Nashville, TN 37243-0505

Phone Number: 615-741-2904

Toll-free: 1-800-342-8359 (Consumer Services)

TTY: 1-888-276-0677

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The 1040ez Forms

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