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Federal Income Tax Forms 2011

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Federal Income Tax Forms 2011

Federal income tax forms 2011 Publication 517 - Introductory Material Table of Contents What's New Reminders IntroductionOrdering forms and publications. Federal income tax forms 2011 Tax questions. Federal income tax forms 2011 Useful Items - You may want to see: What's New SE tax rate. Federal income tax forms 2011  For 2013 and 2014, the Old Age, Survivors, and Disability Insurance (OASDI) portion of the SE tax is 12. Federal income tax forms 2011 4%. Federal income tax forms 2011 The Medicare (HI) portion of the SE tax remains 2. Federal income tax forms 2011 9%. Federal income tax forms 2011 As a result, the SE tax rate returns to 15. Federal income tax forms 2011 3%. Federal income tax forms 2011 For more information, see the Instructions for Schedule SE (Form 1040). Federal income tax forms 2011 Earnings subject to social security. Federal income tax forms 2011  For 2013, the maximum wages and self-employment income subject to social security tax increases from $110,100 to $113,700. Federal income tax forms 2011 For 2014, the maximum wages and self-employment income subject to social security tax is $117,000. Federal income tax forms 2011 Additional Medicare Tax. Federal income tax forms 2011  Beginning in 2013, a 0. Federal income tax forms 2011 9% Additional Medicare Tax applies to Medicare wages, railroad retirement (RRTA) compensation, and self-employment income that are more than: $125,000 if married filing separately, $250,000 if married filing jointly, or $200,000 for any other filing status. Federal income tax forms 2011 For more information, see Form 8959, Additional Medicare Tax, and its separate instructions. Federal income tax forms 2011 Modified AGI limit for traditional IRA contributions increased. Federal income tax forms 2011  For 2013, you may be able to take an IRA deduction if you were covered by a retirement plan at work and your modified AGI is: Less than $115,000 if married filing jointly or qualifying widow(er), Less than $69,000 if single or head of household, or Less than $10,000 if married filing separately. Federal income tax forms 2011 If you file a joint return and either you or your spouse was not covered by a retirement plan at work, you may be able to take an IRA deduction if your modified AGI is less than $188,000. Federal income tax forms 2011 Modified AGI limit for Roth IRA contributions increased. Federal income tax forms 2011  For 2013, you may be able to contribute to your Roth IRA if your modified AGI is: Less than $188,000 if married filing jointly or qualifying widow(er), Less than $127,000 if single, head of household, or married filing separately and you did not live with your spouse at any time during the year, or Less than $10,000 if married filing separately and you lived with your spouse at any time during the year. Federal income tax forms 2011 Earned income credit (EIC). Federal income tax forms 2011  For 2013, the maximum amount of income you can earn and still claim the EIC has increased. Federal income tax forms 2011 You may be able to take the EIC if you earned less than $46,227 ($51,567 for married filing jointly) and you have three or more qualifying children; $43,038 ($48,378 for married filing jointly) and you have two qualifying children; $37,870 ($43,210 for married filing jointly) and you have one qualifying child; and $14,340 ($19,680 for married filing jointly) and you do not have any qualifying children. Federal income tax forms 2011 Reminders Future developments. Federal income tax forms 2011 . Federal income tax forms 2011   For the latest information about developments related to Publication 517, such as legislation enacted after it was published, go to www. Federal income tax forms 2011 irs. Federal income tax forms 2011 gov/pub517. Federal income tax forms 2011 Photographs of missing children. Federal income tax forms 2011  The Internal Revenue Service is a proud partner with the National Center for Missing & Exploited Children. Federal income tax forms 2011 Photographs of missing children selected by the Center may appear in this publication on pages that would otherwise be blank. Federal income tax forms 2011 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. Federal income tax forms 2011 Introduction Three federal taxes are paid on wages and self-employment income—income tax, social security tax, and Medicare tax. Federal income tax forms 2011 Social security and Medicare taxes are collected under one of two systems. Federal income tax forms 2011 Under the Self-Employment Contributions Act (SECA), the self-employed person pays all the taxes. Federal income tax forms 2011 Under the Federal Insurance Contributions Act (FICA), the employee and the employer each pay half of the social security and Medicare taxes. Federal income tax forms 2011 No earnings are subject to both systems. Federal income tax forms 2011 Table 1. Federal income tax forms 2011 Are Your Ministerial Earnings* Covered Under FICA or SECA? Find the class to which you belong in the left column and read across the table to find if you are covered under FICA or SECA. Federal income tax forms 2011 Do not rely on this table alone. Federal income tax forms 2011 Also read the discussion for the class in the following pages. Federal income tax forms 2011 Class Covered under FICA? Covered under SECA? Minister NO. Federal income tax forms 2011 Your ministerial earnings are exempt. Federal income tax forms 2011 YES, if you do not have an approved exemption from the IRS. Federal income tax forms 2011   NO, if you have an approved exemption. Federal income tax forms 2011 Member of a religious order who has not taken a vow of poverty NO. Federal income tax forms 2011 Your ministerial earnings are exempt. Federal income tax forms 2011 YES, if you do not have an approved exemption from the IRS. Federal income tax forms 2011   NO, if you have an approved exemption. Federal income tax forms 2011 Member of a religious order who has taken a vow of poverty YES, if: Your order elected FICA coverage for its members, or You worked outside the order and the work was not required by, or done on behalf of, the order. Federal income tax forms 2011   NO, if neither of the above applies. Federal income tax forms 2011 NO. Federal income tax forms 2011 Your ministerial earnings are exempt. Federal income tax forms 2011 Christian Science practitioner or reader NO. Federal income tax forms 2011 Your ministerial earnings are exempt. Federal income tax forms 2011 YES, if you do not have an approved exemption from the IRS. Federal income tax forms 2011   NO, if you have an approved exemption. Federal income tax forms 2011 Religious worker (church employee) YES, if your employer did not elect to exclude you. Federal income tax forms 2011    NO, if your employer elected to exclude you. Federal income tax forms 2011 YES, if your employer elected to exclude you from FICA. Federal income tax forms 2011   NO, if you are covered under FICA. Federal income tax forms 2011 Member of a recognized religious sect YES, if you are an employee and do not have an approved exemption from the IRS. Federal income tax forms 2011    NO, if you have an approved exemption. Federal income tax forms 2011 YES, if you are self-employed and do not have an approved exemption from the IRS. Federal income tax forms 2011   NO, if you have an approved exemption. Federal income tax forms 2011 * Ministerial earnings are the self-employment earnings that result from ministerial services, defined and discussed later. Federal income tax forms 2011 In addition, all wages and self-employment income that are subject to Medicare tax are subject to a 0. Federal income tax forms 2011 9% Additional Medicare Tax if they are paid in excess of the applicable threshold for an individual's filing status. Federal income tax forms 2011 Additional Medicare Tax applies to Medicare wages, railroad retirement (RRTA) compensation, and self-employment income that are more than: $125,000 if married filing separately, $250,000 if married filing jointly, or $200,000 for any other filing status. Federal income tax forms 2011 Medicare wages and self-employment income are combined to determine if income exceeds the threshold. Federal income tax forms 2011 A self-employment loss is not considered for purposes of this tax. Federal income tax forms 2011 RRTA compensation is separately compared to the threshold. Federal income tax forms 2011 There is no employer match for Additional Medicare Tax. Federal income tax forms 2011 For more information, see Form 8959, Additional Medicare Tax, and its separate instructions. Federal income tax forms 2011 This publication contains information for the following classes of taxpayers. Federal income tax forms 2011 Ministers. Federal income tax forms 2011 Members of a religious order. Federal income tax forms 2011 Christian Science practitioners and readers. Federal income tax forms 2011 Religious workers (church employees). Federal income tax forms 2011 Members of a recognized religious sect. Federal income tax forms 2011 Note. Federal income tax forms 2011 Unless otherwise noted, in this publication references to members of the clergy include ministers, members of a religious order (but not members of a recognized religious sect), and Christian Science practitioners and readers. Federal income tax forms 2011 This publication covers the following topics about the collection of social security and Medicare taxes from members of the clergy, religious workers, and members of a recognized religious sect. Federal income tax forms 2011 Which earnings are taxed under FICA and which under SECA. Federal income tax forms 2011 See Table 1 above. Federal income tax forms 2011 How a member of the clergy can apply for an exemption from self-employment tax. Federal income tax forms 2011 How a member of a recognized religious sect can apply for an exemption from both self-employment tax and FICA taxes. Federal income tax forms 2011 How a member of the clergy or religious worker figures net earnings from self-employment. Federal income tax forms 2011 This publication also covers certain income tax rules of interest to ministers and members of a religious order. Federal income tax forms 2011 A Comprehensive Example shows filled-in forms for a minister who has income taxed under SECA, other income taxed under FICA, and income tax reporting of items specific to a minister. Federal income tax forms 2011 In the back of Publication 517 is a set of worksheets that you can use to figure the amount of your taxable ministerial income and allowable deductions. Federal income tax forms 2011 You will find these worksheets right after the Comprehensive Example . Federal income tax forms 2011 Note. Federal income tax forms 2011 In this publication, the term “church” is generally used in its generic sense and not in reference to any particular religion. Federal income tax forms 2011 Comments and suggestions. Federal income tax forms 2011   We welcome your comments about this publication and your suggestions for future editions. Federal income tax forms 2011   You can write to us at the following address: Internal Revenue Service Tax Forms and Publications Division 1111 Constitution Ave. Federal income tax forms 2011 NW, IR-6526 Washington, DC 20224   We respond to many letters by telephone. Federal income tax forms 2011 Therefore, it would be helpful if you would include your daytime phone number, including the area code, in your correspondence. Federal income tax forms 2011   You can send your comments from www. Federal income tax forms 2011 irs. Federal income tax forms 2011 gov/formspubs/. Federal income tax forms 2011 Click on “More Information” and then on “Give us feedback”. Federal income tax forms 2011   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. Federal income tax forms 2011 Ordering forms and publications. Federal income tax forms 2011   Visit www. Federal income tax forms 2011 irs. Federal income tax forms 2011 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. Federal income tax forms 2011 Internal Revenue Service 1201 N. Federal income tax forms 2011 Mitsubishi Motorway Bloomington, IL 61705-6613 Tax questions. Federal income tax forms 2011   If you have a tax question, check the information available on IRS. Federal income tax forms 2011 gov or call 1-800-829-1040. Federal income tax forms 2011 We cannot answer tax questions sent to either of the above addresses. Federal income tax forms 2011 Useful Items - You may want to see: Publication 54 Tax Guide for U. Federal income tax forms 2011 S. Federal income tax forms 2011 Citizens and Resident Aliens Abroad 525 Taxable and Nontaxable Income 529 Miscellaneous Deductions 535 Business Expenses 590 Individual Retirement Arrangements (IRAs) 596 Earned Income Credit (EIC) Form (and Instructions) SS-8 Determination of Worker Status for Purposes of Federal Employment Taxes and Income Tax Withholding SS-16 Certificate of Election of Coverage Under the Federal Insurance Contributions Act Schedule C (Form 1040) Profit or Loss From Business (Sole Proprietorship) Schedule C-EZ (Form 1040) Net Profit From Business (Sole Proprietorship) Schedule SE (Form 1040) Self-Employment Tax 1040-ES Estimated Tax for Individuals 1040X Amended U. Federal income tax forms 2011 S. Federal income tax forms 2011 Individual Income Tax Return 4029 Application for Exemption From Social Security and Medicare Taxes and Waiver of Benefits 4361 Application for Exemption From Self-Employment Tax for Use by Ministers, Members of Religious Orders and Christian Science Practitioners 8274 Certification by Churches and Qualified Church-Controlled Organizations Electing Exemption From Employer Social Security and Medicare Taxes 8959 Additional Medicare Tax Ordering publications and forms. Federal income tax forms 2011   See How To Get Tax Help , near the end of this publication, for information about getting these publications and forms. Federal income tax forms 2011 Prev  Up  Next   Home   More Online Publications
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The Federal Income Tax Forms 2011

Federal income tax forms 2011 1. Federal income tax forms 2011   Filing and Paying Business Taxes Table of Contents Introduction Useful Items - You may want to see: Identification NumbersNew EIN. Federal income tax forms 2011 Employee. Federal income tax forms 2011 Other payee. Federal income tax forms 2011 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. Federal income tax forms 2011 Earning credits in 2013 and 2014. Federal income tax forms 2011 Employment Taxes Excise Taxes Information ReturnsWaiver of penalties. Federal income tax forms 2011 Penalties. Federal income tax forms 2011 Introduction This chapter explains the business taxes you may have to pay and the forms you may have to file. Federal income tax forms 2011 It also discusses taxpayer identification numbers. Federal income tax forms 2011 Table 1-1 lists the benefits of filing electronically. Federal income tax forms 2011 Table 1-2 lists the federal taxes you may have to pay, their due dates, and the forms you use to report them. Federal income tax forms 2011 Table 1-3 provides checklists that highlight the typical forms and schedules you may need to file if you ever go out of business. Federal income tax forms 2011 You may want to get Publication 509, Tax Calendars. Federal income tax forms 2011 It has tax calendars that tell you when to file returns and make tax payments. Federal income tax forms 2011 Useful Items - You may want to see: Publication 505 Tax Withholding and Estimated Tax Form (and Instructions) 1040 U. Federal income tax forms 2011 S. Federal income tax forms 2011 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. Federal income tax forms 2011 Identification Numbers This section explains three types of taxpayer identification numbers, who needs them, when to use them, and how to get them. Federal income tax forms 2011 Social security number (SSN). Federal income tax forms 2011   Generally, use your SSN as your taxpayer identification number. Federal income tax forms 2011 You must put this number on each of your individual income tax forms, such as Form 1040 and its schedules. Federal income tax forms 2011   To apply for an SSN, use Form SS-5, Application for a Social Security Card. Federal income tax forms 2011 This form is available at Social Security Administration (SSA) offices or by calling 1-800-772-1213. Federal income tax forms 2011 It is also available from the SSA website at www. Federal income tax forms 2011 socialsecurity. Federal income tax forms 2011 gov. Federal income tax forms 2011 Individual taxpayer identification number (ITIN). Federal income tax forms 2011   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. Federal income tax forms 2011 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. Federal income tax forms 2011  Internal Revenue Service ITIN Operation P. Federal income tax forms 2011 O. Federal income tax forms 2011 Box 149342 Austin, TX 78714-9342 The exceptions are covered in detail in the instructions for Form W-7. Federal income tax forms 2011 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. Federal income tax forms 2011 The application is also available in Spanish. Federal income tax forms 2011 The form is available at IRS. Federal income tax forms 2011 gov or you can call 1-800-829-3676 to order the form. Federal income tax forms 2011    An ITIN is for tax use only. Federal income tax forms 2011 It does not entitle the holder to social security benefits or change the holder's employment or immigration status. Federal income tax forms 2011 Employer identification number (EIN). Federal income tax forms 2011   You must also have an EIN to use as a taxpayer identification number if you do either of the following. Federal income tax forms 2011 Pay wages to one or more employees. Federal income tax forms 2011 File pension or excise tax returns. Federal income tax forms 2011   If you must have an EIN, include it along with your SSN on your Schedule C or C-EZ. Federal income tax forms 2011   You can apply for an EIN: Online by clicking on the Employer ID Numbers (EINs) link at www. Federal income tax forms 2011 irs. Federal income tax forms 2011 gov/businesses/small. Federal income tax forms 2011 The EIN is issued immediately once the application information is validated. Federal income tax forms 2011 By telephone at 1-800-829-4933. Federal income tax forms 2011 By mailing or faxing Form SS-4, Application for Employer Identification Number. Federal income tax forms 2011 New EIN. Federal income tax forms 2011   You may need to get a new EIN if either the form or the ownership of your business changes. Federal income tax forms 2011 For more information, see Publication 1635, Understanding Your EIN. Federal income tax forms 2011 When you need identification numbers of other persons. Federal income tax forms 2011   In operating your business, you will probably make certain payments you must report on information returns. Federal income tax forms 2011 These payments are discussed under Information Returns, later in this chapter. Federal income tax forms 2011 You must give the recipient of these payments (the payee) a statement showing the total amount paid during the year. Federal income tax forms 2011 You must include the payee's identification number and your identification number on the returns and statements. Federal income tax forms 2011 Employee. Federal income tax forms 2011   If you have employees, you must get an SSN from each of them. Federal income tax forms 2011 Record the name and SSN of each employee exactly as they are shown on the employee's social security card. Federal income tax forms 2011 If the employee's name is not correct as shown on the card, the employee should request a new card from the SSA. Federal income tax forms 2011 This may occur if the employee's name was changed due to marriage or divorce. Federal income tax forms 2011   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. Federal income tax forms 2011   If your employee does not have an SSN, he or she should file Form SS-5 with the SSA. Federal income tax forms 2011 Other payee. Federal income tax forms 2011   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. Federal income tax forms 2011 If you must report payments to an organization, such as a corporation or partnership, you must get its EIN. Federal income tax forms 2011   To get the payee's SSN or EIN, use Form W-9, Request for Taxpayer Identification Number and Certification. Federal income tax forms 2011   A payee who does not provide you with an identification number may be subject to backup withholding. Federal income tax forms 2011 For information on backup withholding, see the Form W-9 instructions and the General Instructions for Certain Information Returns. Federal income tax forms 2011 Income Tax This part explains whether you have to file an income tax return and when you file it. Federal income tax forms 2011 It also explains how you pay the tax. Federal income tax forms 2011 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. Federal income tax forms 2011 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. Federal income tax forms 2011 How Do I File? File your income tax return on Form 1040 and attach Schedule C or Schedule C-EZ. Federal income tax forms 2011 Enter the net profit or loss from Schedule C or Schedule C-EZ on page 1 of Form 1040. Federal income tax forms 2011 Use Schedule C to figure your net profit or loss from your business. Federal income tax forms 2011 If you operated more than one business as a sole proprietorship, you must attach a separate Schedule C for each business. Federal income tax forms 2011 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. Federal income tax forms 2011 IRS e-file (Electronic Filing) Please click here for the text description of the image. Federal income tax forms 2011 E-file logo You may be able to file your tax returns electronically using an IRS e-file option. Federal income tax forms 2011 Table 1-1 lists the benefits of IRS e-file. Federal income tax forms 2011 IRS e-file uses automation to replace most of the manual steps needed to process paper returns. Federal income tax forms 2011 As a result, the processing of e-file returns is faster and more accurate than the processing of paper returns. Federal income tax forms 2011 As with a paper return, you are responsible for making sure your return contains accurate information and is filed on time. Federal income tax forms 2011 Using e-file does not affect your chances of an IRS examination of your return. Federal income tax forms 2011 You can file most commonly used business forms using IRS e-file. Federal income tax forms 2011 For more information, visit IRS. Federal income tax forms 2011 gov. Federal income tax forms 2011 Electronic signatures. Federal income tax forms 2011   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. Federal income tax forms 2011 If you file electronically using tax preparation software or a tax professional, you will participate in the Self-Select PIN (personal identification number) program. Federal income tax forms 2011 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. Federal income tax forms 2011    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). Federal income tax forms 2011 You will also need to provide your date of birth (DOB). Federal income tax forms 2011 Make sure your DOB is accurate and matches the information on record with the Social Security Administration before you e-file. Federal income tax forms 2011 To do this, check your annual Social Security Statement. Federal income tax forms 2011   With a Self-Select PIN, there is nothing to sign and nothing to mail—not even your Forms W-2. Federal income tax forms 2011 For more details on the Self-Select PIN program, visit IRS. Federal income tax forms 2011 gov. Federal income tax forms 2011 State returns. Federal income tax forms 2011   In most states, you can file an electronic state return simultaneously with your federal return. Federal income tax forms 2011 For more information, check with your local IRS office, state tax agency, tax professional, or IRS. Federal income tax forms 2011 gov. Federal income tax forms 2011 Refunds. Federal income tax forms 2011   You can have your refund check mailed to you, or you can have your refund deposited directly to your checking or savings account. Federal income tax forms 2011   With e-file, your refund will be issued in half the time as when filing on paper. Federal income tax forms 2011 Most refunds are issued within 3 weeks. Federal income tax forms 2011 If you choose Direct Deposit, you can receive your refund in as few as 10 days. Federal income tax forms 2011 Offset against debts. Federal income tax forms 2011   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. Federal income tax forms 2011 You will be notified if the refund you claimed has been offset against your debts. Federal income tax forms 2011 Refund inquiries. Federal income tax forms 2011   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. Federal income tax forms 2011 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. Federal income tax forms 2011 To check on your refund, do one of the following. Federal income tax forms 2011 Go to IRS. Federal income tax forms 2011 gov and click on Where's My Refund. Federal income tax forms 2011 Call 1-800-829-4477 for automated refund information, and follow the recorded instructions. Federal income tax forms 2011 Call 1-800-829-1954 during the hours shown in your form instructions. Federal income tax forms 2011 Balance due. Federal income tax forms 2011   If you owe tax, you must pay it by April 15, 2014, to avoid late-payment penalties and interest. Federal income tax forms 2011 You can make your payment electronically by scheduling an electronic funds withdrawal from your checking or savings account or by credit card. Federal income tax forms 2011 Using an Authorized IRS e-file Provider Many tax professionals can electronically file paperless returns for their clients. Federal income tax forms 2011 You have two options. Federal income tax forms 2011 You can prepare your return, take it to an authorized IRS e-file provider, and have the provider transmit it electronically to the IRS. Federal income tax forms 2011 You can have an authorized IRS e-file provider prepare your return and transmit it for you electronically. Federal income tax forms 2011 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. Federal income tax forms 2011 Depending on the provider and the specific services requested, a fee may be charged. Federal income tax forms 2011 To find an authorized IRS e-file provider near you, go to IRS. Federal income tax forms 2011 gov or look for an “Authorized IRS e-file Provider” sign. Federal income tax forms 2011 Using Your Personal Computer A computer with Internet access is all you need to file your tax return using IRS e-file. Federal income tax forms 2011 When you use your personal computer, you can e-file your return from your home any time of the day or night. Federal income tax forms 2011 Sign your return electronically using a self-selected PIN to complete the process. Federal income tax forms 2011 There is no signature form to submit or Forms W-2 to send in. Federal income tax forms 2011 Free Internet filing options. Federal income tax forms 2011   More taxpayers can now prepare and e-file their individual income tax returns free using commercial tax preparation software accessible through IRS. Federal income tax forms 2011 gov or www. Federal income tax forms 2011 usa. Federal income tax forms 2011 gov. Federal income tax forms 2011 The IRS is partnering with the tax software industry to offer free preparation and filing services to a significant number of taxpayers. Federal income tax forms 2011 Security and privacy certificate programs will assure tax data is safe and secure. Federal income tax forms 2011 To see if you qualify for these services, visit the Return Preparation and Filing Options page at IRS. Federal income tax forms 2011 gov. Federal income tax forms 2011   If you cannot use the free services, you can buy tax preparation software at various electronics stores or computer and office supply stores. Federal income tax forms 2011 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. Federal income tax forms 2011 Filing Through Employers and Financial Institutions Some businesses offer free e-file to their employees, members, or customers. Federal income tax forms 2011 Others offer it for a fee. Federal income tax forms 2011 Ask your employer or financial institution if they offer IRS e-file as an employee, member, or customer benefit. Federal income tax forms 2011 Free Help With Your Return Free help in preparing your return is available nationwide from IRS-trained volunteers. Federal income tax forms 2011 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. Federal income tax forms 2011 Some locations offer free electronic filing. Federal income tax forms 2011 Table 1-1. Federal income tax forms 2011 Benefits of IRS e-file Accuracy • Your chance of getting an error notice from the IRS is significantly reduced. Federal income tax forms 2011 Security • Your privacy and security are assured. Federal income tax forms 2011 Electronic signatures • Create your own personal identification number (PIN) and file a completely paperless return through your tax preparation software or tax professional. Federal income tax forms 2011 There is nothing to mail. Federal income tax forms 2011 Proof of acceptance • You receive an electronic acknowledgment within 48 hours that the IRS has accepted your return for processing. Federal income tax forms 2011 Fast refunds • You get your refund faster with Direct Deposit—in as few as 10 days. Federal income tax forms 2011 Free Internet filing options • Use IRS. Federal income tax forms 2011 gov to access commercial tax preparation and e-file services available at no cost to eligible taxpayers. Federal income tax forms 2011 Electronic payment options • Convenient, safe, and secure electronic payment options are available. Federal income tax forms 2011 E-file and pay your taxes in a single step. Federal income tax forms 2011 Schedule an electronic funds withdrawal from your checking or savings account (up to and including April 15, 2014) or pay by credit card. Federal income tax forms 2011 Federal/State filing • Prepare and file your federal and state tax returns together and double the benefits you get from e-file. Federal income tax forms 2011 When Is My Tax Return Due? Form 1040 for calendar year 2013 is due by April 15, 2014. Federal income tax forms 2011 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. Federal income tax forms 2011 If you file late, you may have to pay penalties and interest. Federal income tax forms 2011 If you cannot file your return on time, use Form 4868, Application for Automatic Extension of Time To File U. Federal income tax forms 2011 S. Federal income tax forms 2011 Individual Income Tax Return, to request an automatic 6-month extension. Federal income tax forms 2011 For calendar year taxpayers, this will extend the tax filing due date until October 15. Federal income tax forms 2011 Filing an extension does not extend the time to pay your taxes, only the time to file the tax return. Federal income tax forms 2011 How Do I Pay Income Tax? Federal income tax is a pay-as-you-go tax. Federal income tax forms 2011 You must pay it as you earn or receive income during the year. Federal income tax forms 2011 An employee usually has income tax withheld from his or her pay. Federal income tax forms 2011 If you do not pay your tax through withholding, or do not pay enough tax that way, you might have to pay estimated tax. Federal income tax forms 2011 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. Federal income tax forms 2011 Use Form 1040-ES to figure and pay the tax. Federal income tax forms 2011 If you do not have to make estimated tax payments, you can pay any tax due when you file your return. Federal income tax forms 2011 For more information on estimated tax, see Publication 505, Tax Withholding and Estimated Tax. Federal income tax forms 2011 What are my payment options?   You can pay your estimated tax electronically using various options. Federal income tax forms 2011 If you pay electronically, there is no need to mail in Form 1040-ES payment vouchers. Federal income tax forms 2011 These options include: Paying electronically through the Electronic Federal Tax Payment System (EFTPS). Federal income tax forms 2011 Paying by authorizing an electronic funds withdrawal when you file Form 1040 electronically. Federal income tax forms 2011 Paying by credit or debit card over the phone or by Internet. Federal income tax forms 2011 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. Federal income tax forms 2011 EFTPS    To enroll in EFTPS, go to www. Federal income tax forms 2011 eftps. Federal income tax forms 2011 gov or call 1-800-555-4477. Federal income tax forms 2011 When you request a new EIN and you will have a tax obligation, you are automatically enrolled in EFTPS. Federal income tax forms 2011 Benefits of EFTPS: The chance of an error in making your payments is reduced. Federal income tax forms 2011 You receive immediate confirmation of every transaction. Federal income tax forms 2011 Penalty for underpayment of tax. Federal income tax forms 2011   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. Federal income tax forms 2011 The IRS will figure the penalty for you and send you a bill. Federal income tax forms 2011 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. Federal income tax forms 2011 For more information, see Publication 505. Federal income tax forms 2011 Self-Employment (SE) Tax Self-employment tax (SE tax) is a social security and Medicare tax primarily for individuals who work for themselves. Federal income tax forms 2011 It is similar to the social security and Medicare taxes withheld from the pay of most wage earners. Federal income tax forms 2011 If you earned income as a statutory employee, you do not pay SE tax on that income. Federal income tax forms 2011 Social security coverage. Federal income tax forms 2011   Social security benefits are available to self-employed persons just as they are to wage earners. Federal income tax forms 2011 Your payments of SE tax contribute to your coverage under the social security system. Federal income tax forms 2011 Social security coverage provides you with retirement benefits, disability benefits, survivor benefits, and hospital insurance (Medicare) benefits. Federal income tax forms 2011 By not reporting all of your self-employment income, you could cause your social security benefits to be lower when you retire. Federal income tax forms 2011 How to become insured under social security. Federal income tax forms 2011   You must be insured under the social security system before you begin receiving social security benefits. Federal income tax forms 2011 You are insured if you have the required number of credits (also called quarters of coverage), discussed next. Federal income tax forms 2011 Earning credits in 2013 and 2014. Federal income tax forms 2011   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. Federal income tax forms 2011 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). Federal income tax forms 2011   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. Federal income tax forms 2011    Making false statements to get or to increase social security benefits may subject you to penalties. Federal income tax forms 2011 The Social Security Administration (SSA) time limit for posting self-employment income. Federal income tax forms 2011   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. Federal income tax forms 2011 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. Federal income tax forms 2011 The SSA will not change its records to increase your self-employment income. Federal income tax forms 2011 Who must pay self-employment tax. Federal income tax forms 2011   You must pay SE tax and file Schedule SE (Form 1040) if either of the following applies. Federal income tax forms 2011 Your net earnings from self-employment (excluding church employee income) were $400 or more. Federal income tax forms 2011 You had church employee income of $108. Federal income tax forms 2011 28 or more. Federal income tax forms 2011 The SE tax rules apply no matter how old you are and even if you are already receiving social security or Medicare benefits. Federal income tax forms 2011 SE tax rate. Federal income tax forms 2011   For 2013, the SE tax rate on net earnings is 15. Federal income tax forms 2011 3% (12. Federal income tax forms 2011 4% social security tax plus 2. Federal income tax forms 2011 9% Medicare tax). Federal income tax forms 2011 Maximum earnings subject to SE tax. Federal income tax forms 2011   Only the first $113,700 of your combined wages, tips, and net earnings in 2013 is subject to any combination of the 12. Federal income tax forms 2011 4% social security part of SE tax, social security tax, or railroad retirement (tier 1) tax. Federal income tax forms 2011   All your combined wages, tips, and net earnings in 2013 are subject to any combination of the 2. Federal income tax forms 2011 9% Medicare part of SE tax, social security tax, or railroad retirement (tier 1) tax. Federal income tax forms 2011   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. Federal income tax forms 2011 4% social security part of the SE tax on any of your net earnings. Federal income tax forms 2011 However, you must pay the 2. Federal income tax forms 2011 9% Medicare part of the SE tax on all your net earnings. Federal income tax forms 2011 Deduct one-half of your SE tax as an adjustment to income on line 27 of Form 1040. Federal income tax forms 2011   More information. Federal income tax forms 2011   For information on methods of calculating SE tax, see Chapter 10, Self-Employment Tax. Federal income tax forms 2011 Table 1-2. Federal income tax forms 2011 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. Federal income tax forms 2011 Self-employment tax Schedule SE File with Form 1040. Federal income tax forms 2011 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. Federal income tax forms 2011 Social security and Medicare taxes and income tax withholding 941 or 944 April 30, July 31, October 31, and January 313. Federal income tax forms 2011     See Publication 15. Federal income tax forms 2011 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. Federal income tax forms 2011   Last day of February (March 31 if filing electronically)3. Federal income tax forms 2011 Federal unemployment (FUTA) tax 940 January 313. Federal income tax forms 2011     April 30, July 31, October 31, and January 31, but only if the liability for unpaid tax is more than $500. Federal income tax forms 2011 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). Federal income tax forms 2011     Other forms – see the General Instructions for Certain Information Returns. Federal income tax forms 2011 Excise tax See Excise Taxes See the instructions to the forms. Federal income tax forms 2011 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. Federal income tax forms 2011 For more information, see Publication 509, Tax Calendars. Federal income tax forms 2011 2 File a separate schedule for each business. Federal income tax forms 2011 3 See the form instructions if you go out of business, change the form of your business, or stop paying wages. Federal income tax forms 2011     Employment Taxes If you have employees, you will need to file forms to report employment taxes. Federal income tax forms 2011 Employment taxes include the following items. Federal income tax forms 2011 Social security and Medicare taxes. Federal income tax forms 2011 Federal income tax withholding. Federal income tax forms 2011 Federal unemployment (FUTA) tax. Federal income tax forms 2011 For more information, see Publication 15 (Circular E), Employer's Tax Guide. Federal income tax forms 2011 That publication explains your tax responsibilities as an employer. Federal income tax forms 2011 To help you determine whether the people working for you are your employees, see Publication 15-A, Employer's Supplemental Tax Guide. Federal income tax forms 2011 That publication has information to help you determine whether an individual is an independent contractor or an employee. Federal income tax forms 2011 If you incorrectly classify an employee as an independent contractor, you may be held liable for employment taxes for that worker plus a penalty. Federal income tax forms 2011 An independent contractor is someone who is self-employed. Federal income tax forms 2011 You do not generally have to withhold or pay any taxes on payments made to an independent contractor. Federal income tax forms 2011 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. Federal income tax forms 2011 Manufacture or sell certain products. Federal income tax forms 2011 Operate certain kinds of businesses. Federal income tax forms 2011 Use various kinds of equipment, facilities, or products. Federal income tax forms 2011 Receive payment for certain services. Federal income tax forms 2011 For more information on excise taxes, see Publication 510, Excise Taxes. Federal income tax forms 2011 Form 720. Federal income tax forms 2011   The federal excise taxes reported on Form 720, Quarterly Federal Excise Tax Return, consist of several broad categories of taxes, including the following. Federal income tax forms 2011 Environmental taxes on the sale or use of ozone-depleting chemicals and imported products containing or manufactured with these chemicals. Federal income tax forms 2011 Communications and air transportation taxes. Federal income tax forms 2011 Fuel taxes. Federal income tax forms 2011 Tax on the first retail sale of heavy trucks, trailers, and tractors. Federal income tax forms 2011 Manufacturers taxes on the sale or use of a variety of different articles. Federal income tax forms 2011 Tax on indoor tanning services. Federal income tax forms 2011 Form 2290. Federal income tax forms 2011   There is a federal excise tax on the use of certain trucks, truck tractors, and buses on public highways. Federal income tax forms 2011 The tax applies to vehicles having a taxable gross weight of 55,000 pounds or more. Federal income tax forms 2011 Report the tax on Form 2290, Heavy Highway Vehicle Use Tax Return. Federal income tax forms 2011 For more information, see the Instructions for Form 2290. Federal income tax forms 2011 Depositing excise taxes. Federal income tax forms 2011   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. Federal income tax forms 2011 For details on depositing excise taxes, see the Instructions for Form 720. Federal income tax forms 2011 Information Returns If you make or receive payments in your business, you may have to report them to the IRS on information returns. Federal income tax forms 2011 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. Federal income tax forms 2011 You must give a copy of each information return you are required to file to the recipient or payer. Federal income tax forms 2011 In addition to the forms described below, you may have to use other returns to report certain kinds of payments or transactions. Federal income tax forms 2011 For more details on information returns and when you have to file them, see the General Instructions for Certain Information Returns. Federal income tax forms 2011 Form 1099-MISC. Federal income tax forms 2011   Use Form 1099-MISC, Miscellaneous Income, to report certain payments you make in your business. Federal income tax forms 2011 These payments include the following items. Federal income tax forms 2011 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. Federal income tax forms 2011 Rent payments of $600 or more, other than rents paid to real estate agents. Federal income tax forms 2011 Prizes and awards of $600 or more that are not for services, such as winnings on TV or radio shows. Federal income tax forms 2011 Royalty payments of $10 or more. Federal income tax forms 2011 Payments to certain crew members by operators of fishing boats. Federal income tax forms 2011 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. Federal income tax forms 2011 Form W-2. Federal income tax forms 2011   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. Federal income tax forms 2011 You can file Form W-2 online. Federal income tax forms 2011 For more information about Form W-2, see the General Instructions for Forms W-2 and W-3. Federal income tax forms 2011 Penalties. Federal income tax forms 2011   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. Federal income tax forms 2011 For more information, see the General Instructions for Certain Information Returns. Federal income tax forms 2011 Failure to file information returns. Federal income tax forms 2011 This penalty applies if you do not file information returns by the due date, do not include all required information, or report incorrect information. Federal income tax forms 2011 Failure to furnish correct payee statements. Federal income tax forms 2011 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. Federal income tax forms 2011 Waiver of penalties. Federal income tax forms 2011   These penalties will not apply if you can show that the failure was due to reasonable cause and not willful neglect. Federal income tax forms 2011   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. Federal income tax forms 2011 (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. Federal income tax forms 2011 ) Form 8300. Federal income tax forms 2011   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. Federal income tax forms 2011 Cash includes U. Federal income tax forms 2011 S. Federal income tax forms 2011 and foreign coin and currency. Federal income tax forms 2011 It also includes certain monetary instruments such as cashier's and traveler's checks and money orders. Federal income tax forms 2011 Cash does not include a check drawn on an individual's personal account (personal check). Federal income tax forms 2011 For more information, see Publication 1544, Reporting Cash Payments of Over $10,000 (Received in a Trade or Business). Federal income tax forms 2011 Penalties. Federal income tax forms 2011   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. Federal income tax forms 2011 Table 1-3. Federal income tax forms 2011 Going Out of Business Checklists (Note. Federal income tax forms 2011 The following checklists highlight the typical final forms and schedules you may need to file if you ever go out of business. Federal income tax forms 2011 For more information, see the instructions for the listed forms. Federal income tax forms 2011 ) 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. Federal income tax forms 2011   □ 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. Federal income tax forms 2011   □ File Form 8594 with your Form 1040 if you sold your business. Federal income tax forms 2011 Self-employment tax □ File Schedule SE with your Form 1040 for the year in which you go out of business. Federal income tax forms 2011 Employment taxes □ File Form 941 (or Form 944) for the calendar quarter in which you make final wage payments. Federal income tax forms 2011 Note. Federal income tax forms 2011 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. Federal income tax forms 2011   □ File Form 940 for the calendar year in which final wages were paid. Federal income tax forms 2011 Note. Federal income tax forms 2011 Do not forget to check box d, Final: Business closed or stopped paying wages, under Type of Return. Federal income tax forms 2011 Information returns □ Provide Forms W-2 to your employees for the calendar year in which you make final wage payments. Federal income tax forms 2011 Note. Federal income tax forms 2011 These forms are generally due by the due date of your final Form 941 or Form 944. Federal income tax forms 2011   □ File Form W-3 to file Forms W-2. Federal income tax forms 2011 Note. Federal income tax forms 2011 These forms are generally due within 1 month after the due date of your final Form 941 or Form 944. Federal income tax forms 2011   □ 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. Federal income tax forms 2011   □ File Form 1096 to file Forms 1099-MISC. 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