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File past taxes online 1. File past taxes online   Filing and Paying Business Taxes Table of Contents Introduction Useful Items - You may want to see: Identification NumbersNew EIN. File past taxes online Employee. File past taxes online Other payee. File past taxes online 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. File past taxes online Earning credits in 2013 and 2014. File past taxes online Employment Taxes Excise Taxes Information ReturnsWaiver of penalties. File past taxes online Penalties. File past taxes online Introduction This chapter explains the business taxes you may have to pay and the forms you may have to file. File past taxes online It also discusses taxpayer identification numbers. File past taxes online Table 1-1 lists the benefits of filing electronically. File past taxes online Table 1-2 lists the federal taxes you may have to pay, their due dates, and the forms you use to report them. File past taxes online Table 1-3 provides checklists that highlight the typical forms and schedules you may need to file if you ever go out of business. File past taxes online You may want to get Publication 509, Tax Calendars. File past taxes online It has tax calendars that tell you when to file returns and make tax payments. File past taxes online Useful Items - You may want to see: Publication 505 Tax Withholding and Estimated Tax Form (and Instructions) 1040 U. File past taxes online S. File past taxes online 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. File past taxes online Identification Numbers This section explains three types of taxpayer identification numbers, who needs them, when to use them, and how to get them. File past taxes online Social security number (SSN). File past taxes online   Generally, use your SSN as your taxpayer identification number. File past taxes online You must put this number on each of your individual income tax forms, such as Form 1040 and its schedules. File past taxes online   To apply for an SSN, use Form SS-5, Application for a Social Security Card. File past taxes online This form is available at Social Security Administration (SSA) offices or by calling 1-800-772-1213. File past taxes online It is also available from the SSA website at www. File past taxes online socialsecurity. File past taxes online gov. File past taxes online Individual taxpayer identification number (ITIN). File past taxes online   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. File past taxes online 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. File past taxes online  Internal Revenue Service ITIN Operation P. File past taxes online O. File past taxes online Box 149342 Austin, TX 78714-9342 The exceptions are covered in detail in the instructions for Form W-7. File past taxes online 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. File past taxes online The application is also available in Spanish. File past taxes online The form is available at IRS. File past taxes online gov or you can call 1-800-829-3676 to order the form. File past taxes online    An ITIN is for tax use only. File past taxes online It does not entitle the holder to social security benefits or change the holder's employment or immigration status. File past taxes online Employer identification number (EIN). File past taxes online   You must also have an EIN to use as a taxpayer identification number if you do either of the following. File past taxes online Pay wages to one or more employees. File past taxes online File pension or excise tax returns. File past taxes online   If you must have an EIN, include it along with your SSN on your Schedule C or C-EZ. File past taxes online   You can apply for an EIN: Online by clicking on the Employer ID Numbers (EINs) link at www. File past taxes online irs. File past taxes online gov/businesses/small. File past taxes online The EIN is issued immediately once the application information is validated. File past taxes online By telephone at 1-800-829-4933. File past taxes online By mailing or faxing Form SS-4, Application for Employer Identification Number. File past taxes online New EIN. File past taxes online   You may need to get a new EIN if either the form or the ownership of your business changes. File past taxes online For more information, see Publication 1635, Understanding Your EIN. File past taxes online When you need identification numbers of other persons. File past taxes online   In operating your business, you will probably make certain payments you must report on information returns. File past taxes online These payments are discussed under Information Returns, later in this chapter. File past taxes online You must give the recipient of these payments (the payee) a statement showing the total amount paid during the year. File past taxes online You must include the payee's identification number and your identification number on the returns and statements. File past taxes online Employee. File past taxes online   If you have employees, you must get an SSN from each of them. File past taxes online Record the name and SSN of each employee exactly as they are shown on the employee's social security card. File past taxes online If the employee's name is not correct as shown on the card, the employee should request a new card from the SSA. File past taxes online This may occur if the employee's name was changed due to marriage or divorce. File past taxes online   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. File past taxes online   If your employee does not have an SSN, he or she should file Form SS-5 with the SSA. File past taxes online Other payee. File past taxes online   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. File past taxes online If you must report payments to an organization, such as a corporation or partnership, you must get its EIN. File past taxes online   To get the payee's SSN or EIN, use Form W-9, Request for Taxpayer Identification Number and Certification. File past taxes online   A payee who does not provide you with an identification number may be subject to backup withholding. File past taxes online For information on backup withholding, see the Form W-9 instructions and the General Instructions for Certain Information Returns. File past taxes online Income Tax This part explains whether you have to file an income tax return and when you file it. File past taxes online It also explains how you pay the tax. File past taxes online 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. File past taxes online 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. File past taxes online How Do I File? File your income tax return on Form 1040 and attach Schedule C or Schedule C-EZ. File past taxes online Enter the net profit or loss from Schedule C or Schedule C-EZ on page 1 of Form 1040. File past taxes online Use Schedule C to figure your net profit or loss from your business. File past taxes online If you operated more than one business as a sole proprietorship, you must attach a separate Schedule C for each business. File past taxes online 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. File past taxes online IRS e-file (Electronic Filing) Please click here for the text description of the image. File past taxes online E-file logo You may be able to file your tax returns electronically using an IRS e-file option. File past taxes online Table 1-1 lists the benefits of IRS e-file. File past taxes online IRS e-file uses automation to replace most of the manual steps needed to process paper returns. File past taxes online As a result, the processing of e-file returns is faster and more accurate than the processing of paper returns. File past taxes online As with a paper return, you are responsible for making sure your return contains accurate information and is filed on time. File past taxes online Using e-file does not affect your chances of an IRS examination of your return. File past taxes online You can file most commonly used business forms using IRS e-file. File past taxes online For more information, visit IRS. File past taxes online gov. File past taxes online Electronic signatures. File past taxes online   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. File past taxes online If you file electronically using tax preparation software or a tax professional, you will participate in the Self-Select PIN (personal identification number) program. File past taxes online 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. File past taxes online    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). File past taxes online You will also need to provide your date of birth (DOB). File past taxes online Make sure your DOB is accurate and matches the information on record with the Social Security Administration before you e-file. File past taxes online To do this, check your annual Social Security Statement. File past taxes online   With a Self-Select PIN, there is nothing to sign and nothing to mail—not even your Forms W-2. File past taxes online For more details on the Self-Select PIN program, visit IRS. File past taxes online gov. File past taxes online State returns. File past taxes online   In most states, you can file an electronic state return simultaneously with your federal return. File past taxes online For more information, check with your local IRS office, state tax agency, tax professional, or IRS. File past taxes online gov. File past taxes online Refunds. File past taxes online   You can have your refund check mailed to you, or you can have your refund deposited directly to your checking or savings account. File past taxes online   With e-file, your refund will be issued in half the time as when filing on paper. File past taxes online Most refunds are issued within 3 weeks. File past taxes online If you choose Direct Deposit, you can receive your refund in as few as 10 days. File past taxes online Offset against debts. File past taxes online   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. File past taxes online You will be notified if the refund you claimed has been offset against your debts. File past taxes online Refund inquiries. File past taxes online   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. File past taxes online 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. File past taxes online To check on your refund, do one of the following. File past taxes online Go to IRS. File past taxes online gov and click on Where's My Refund. File past taxes online Call 1-800-829-4477 for automated refund information, and follow the recorded instructions. File past taxes online Call 1-800-829-1954 during the hours shown in your form instructions. File past taxes online Balance due. File past taxes online   If you owe tax, you must pay it by April 15, 2014, to avoid late-payment penalties and interest. File past taxes online You can make your payment electronically by scheduling an electronic funds withdrawal from your checking or savings account or by credit card. File past taxes online Using an Authorized IRS e-file Provider Many tax professionals can electronically file paperless returns for their clients. File past taxes online You have two options. File past taxes online You can prepare your return, take it to an authorized IRS e-file provider, and have the provider transmit it electronically to the IRS. File past taxes online You can have an authorized IRS e-file provider prepare your return and transmit it for you electronically. File past taxes online 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. File past taxes online Depending on the provider and the specific services requested, a fee may be charged. File past taxes online To find an authorized IRS e-file provider near you, go to IRS. File past taxes online gov or look for an “Authorized IRS e-file Provider” sign. File past taxes online Using Your Personal Computer A computer with Internet access is all you need to file your tax return using IRS e-file. File past taxes online When you use your personal computer, you can e-file your return from your home any time of the day or night. File past taxes online Sign your return electronically using a self-selected PIN to complete the process. File past taxes online There is no signature form to submit or Forms W-2 to send in. File past taxes online Free Internet filing options. File past taxes online   More taxpayers can now prepare and e-file their individual income tax returns free using commercial tax preparation software accessible through IRS. File past taxes online gov or www. File past taxes online usa. File past taxes online gov. File past taxes online The IRS is partnering with the tax software industry to offer free preparation and filing services to a significant number of taxpayers. File past taxes online Security and privacy certificate programs will assure tax data is safe and secure. File past taxes online To see if you qualify for these services, visit the Return Preparation and Filing Options page at IRS. File past taxes online gov. File past taxes online   If you cannot use the free services, you can buy tax preparation software at various electronics stores or computer and office supply stores. File past taxes online 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. File past taxes online Filing Through Employers and Financial Institutions Some businesses offer free e-file to their employees, members, or customers. File past taxes online Others offer it for a fee. File past taxes online Ask your employer or financial institution if they offer IRS e-file as an employee, member, or customer benefit. File past taxes online Free Help With Your Return Free help in preparing your return is available nationwide from IRS-trained volunteers. File past taxes online 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. File past taxes online Some locations offer free electronic filing. File past taxes online Table 1-1. File past taxes online Benefits of IRS e-file Accuracy • Your chance of getting an error notice from the IRS is significantly reduced. File past taxes online Security • Your privacy and security are assured. File past taxes online Electronic signatures • Create your own personal identification number (PIN) and file a completely paperless return through your tax preparation software or tax professional. File past taxes online There is nothing to mail. File past taxes online Proof of acceptance • You receive an electronic acknowledgment within 48 hours that the IRS has accepted your return for processing. File past taxes online Fast refunds • You get your refund faster with Direct Deposit—in as few as 10 days. File past taxes online Free Internet filing options • Use IRS. File past taxes online gov to access commercial tax preparation and e-file services available at no cost to eligible taxpayers. File past taxes online Electronic payment options • Convenient, safe, and secure electronic payment options are available. File past taxes online E-file and pay your taxes in a single step. File past taxes online Schedule an electronic funds withdrawal from your checking or savings account (up to and including April 15, 2014) or pay by credit card. File past taxes online Federal/State filing • Prepare and file your federal and state tax returns together and double the benefits you get from e-file. File past taxes online When Is My Tax Return Due? Form 1040 for calendar year 2013 is due by April 15, 2014. File past taxes online 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. File past taxes online If you file late, you may have to pay penalties and interest. File past taxes online If you cannot file your return on time, use Form 4868, Application for Automatic Extension of Time To File U. File past taxes online S. File past taxes online Individual Income Tax Return, to request an automatic 6-month extension. File past taxes online For calendar year taxpayers, this will extend the tax filing due date until October 15. File past taxes online Filing an extension does not extend the time to pay your taxes, only the time to file the tax return. File past taxes online How Do I Pay Income Tax? Federal income tax is a pay-as-you-go tax. File past taxes online You must pay it as you earn or receive income during the year. File past taxes online An employee usually has income tax withheld from his or her pay. File past taxes online If you do not pay your tax through withholding, or do not pay enough tax that way, you might have to pay estimated tax. File past taxes online 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. File past taxes online Use Form 1040-ES to figure and pay the tax. File past taxes online If you do not have to make estimated tax payments, you can pay any tax due when you file your return. File past taxes online For more information on estimated tax, see Publication 505, Tax Withholding and Estimated Tax. File past taxes online What are my payment options?   You can pay your estimated tax electronically using various options. File past taxes online If you pay electronically, there is no need to mail in Form 1040-ES payment vouchers. File past taxes online These options include: Paying electronically through the Electronic Federal Tax Payment System (EFTPS). File past taxes online Paying by authorizing an electronic funds withdrawal when you file Form 1040 electronically. File past taxes online Paying by credit or debit card over the phone or by Internet. File past taxes online 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. File past taxes online EFTPS    To enroll in EFTPS, go to www. File past taxes online eftps. File past taxes online gov or call 1-800-555-4477. File past taxes online When you request a new EIN and you will have a tax obligation, you are automatically enrolled in EFTPS. File past taxes online Benefits of EFTPS: The chance of an error in making your payments is reduced. File past taxes online You receive immediate confirmation of every transaction. File past taxes online Penalty for underpayment of tax. File past taxes online   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. File past taxes online The IRS will figure the penalty for you and send you a bill. File past taxes online 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. File past taxes online For more information, see Publication 505. File past taxes online Self-Employment (SE) Tax Self-employment tax (SE tax) is a social security and Medicare tax primarily for individuals who work for themselves. File past taxes online It is similar to the social security and Medicare taxes withheld from the pay of most wage earners. File past taxes online If you earned income as a statutory employee, you do not pay SE tax on that income. File past taxes online Social security coverage. File past taxes online   Social security benefits are available to self-employed persons just as they are to wage earners. File past taxes online Your payments of SE tax contribute to your coverage under the social security system. File past taxes online Social security coverage provides you with retirement benefits, disability benefits, survivor benefits, and hospital insurance (Medicare) benefits. File past taxes online By not reporting all of your self-employment income, you could cause your social security benefits to be lower when you retire. File past taxes online How to become insured under social security. File past taxes online   You must be insured under the social security system before you begin receiving social security benefits. File past taxes online You are insured if you have the required number of credits (also called quarters of coverage), discussed next. File past taxes online Earning credits in 2013 and 2014. File past taxes online   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. File past taxes online 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). File past taxes online   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. File past taxes online    Making false statements to get or to increase social security benefits may subject you to penalties. File past taxes online The Social Security Administration (SSA) time limit for posting self-employment income. File past taxes online   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. File past taxes online 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. File past taxes online The SSA will not change its records to increase your self-employment income. File past taxes online Who must pay self-employment tax. File past taxes online   You must pay SE tax and file Schedule SE (Form 1040) if either of the following applies. File past taxes online Your net earnings from self-employment (excluding church employee income) were $400 or more. File past taxes online You had church employee income of $108. File past taxes online 28 or more. File past taxes online The SE tax rules apply no matter how old you are and even if you are already receiving social security or Medicare benefits. File past taxes online SE tax rate. File past taxes online   For 2013, the SE tax rate on net earnings is 15. File past taxes online 3% (12. File past taxes online 4% social security tax plus 2. File past taxes online 9% Medicare tax). File past taxes online Maximum earnings subject to SE tax. File past taxes online   Only the first $113,700 of your combined wages, tips, and net earnings in 2013 is subject to any combination of the 12. File past taxes online 4% social security part of SE tax, social security tax, or railroad retirement (tier 1) tax. File past taxes online   All your combined wages, tips, and net earnings in 2013 are subject to any combination of the 2. File past taxes online 9% Medicare part of SE tax, social security tax, or railroad retirement (tier 1) tax. File past taxes online   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. File past taxes online 4% social security part of the SE tax on any of your net earnings. File past taxes online However, you must pay the 2. File past taxes online 9% Medicare part of the SE tax on all your net earnings. File past taxes online Deduct one-half of your SE tax as an adjustment to income on line 27 of Form 1040. File past taxes online   More information. File past taxes online   For information on methods of calculating SE tax, see Chapter 10, Self-Employment Tax. File past taxes online Table 1-2. File past taxes online 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. File past taxes online Self-employment tax Schedule SE File with Form 1040. File past taxes online 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. File past taxes online Social security and Medicare taxes and income tax withholding 941 or 944 April 30, July 31, October 31, and January 313. File past taxes online     See Publication 15. File past taxes online 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. File past taxes online   Last day of February (March 31 if filing electronically)3. File past taxes online Federal unemployment (FUTA) tax 940 January 313. File past taxes online     April 30, July 31, October 31, and January 31, but only if the liability for unpaid tax is more than $500. File past taxes online 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). File past taxes online     Other forms – see the General Instructions for Certain Information Returns. File past taxes online Excise tax See Excise Taxes See the instructions to the forms. File past taxes online 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. File past taxes online For more information, see Publication 509, Tax Calendars. File past taxes online 2 File a separate schedule for each business. File past taxes online 3 See the form instructions if you go out of business, change the form of your business, or stop paying wages. File past taxes online     Employment Taxes If you have employees, you will need to file forms to report employment taxes. File past taxes online Employment taxes include the following items. File past taxes online Social security and Medicare taxes. File past taxes online Federal income tax withholding. File past taxes online Federal unemployment (FUTA) tax. File past taxes online For more information, see Publication 15 (Circular E), Employer's Tax Guide. File past taxes online That publication explains your tax responsibilities as an employer. File past taxes online To help you determine whether the people working for you are your employees, see Publication 15-A, Employer's Supplemental Tax Guide. File past taxes online That publication has information to help you determine whether an individual is an independent contractor or an employee. File past taxes online If you incorrectly classify an employee as an independent contractor, you may be held liable for employment taxes for that worker plus a penalty. File past taxes online An independent contractor is someone who is self-employed. File past taxes online You do not generally have to withhold or pay any taxes on payments made to an independent contractor. File past taxes online 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. File past taxes online Manufacture or sell certain products. File past taxes online Operate certain kinds of businesses. File past taxes online Use various kinds of equipment, facilities, or products. File past taxes online Receive payment for certain services. File past taxes online For more information on excise taxes, see Publication 510, Excise Taxes. File past taxes online Form 720. File past taxes online   The federal excise taxes reported on Form 720, Quarterly Federal Excise Tax Return, consist of several broad categories of taxes, including the following. File past taxes online Environmental taxes on the sale or use of ozone-depleting chemicals and imported products containing or manufactured with these chemicals. File past taxes online Communications and air transportation taxes. File past taxes online Fuel taxes. File past taxes online Tax on the first retail sale of heavy trucks, trailers, and tractors. File past taxes online Manufacturers taxes on the sale or use of a variety of different articles. File past taxes online Tax on indoor tanning services. File past taxes online Form 2290. File past taxes online   There is a federal excise tax on the use of certain trucks, truck tractors, and buses on public highways. File past taxes online The tax applies to vehicles having a taxable gross weight of 55,000 pounds or more. File past taxes online Report the tax on Form 2290, Heavy Highway Vehicle Use Tax Return. File past taxes online For more information, see the Instructions for Form 2290. File past taxes online Depositing excise taxes. File past taxes online   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. File past taxes online For details on depositing excise taxes, see the Instructions for Form 720. File past taxes online Information Returns If you make or receive payments in your business, you may have to report them to the IRS on information returns. File past taxes online 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. File past taxes online You must give a copy of each information return you are required to file to the recipient or payer. File past taxes online In addition to the forms described below, you may have to use other returns to report certain kinds of payments or transactions. File past taxes online For more details on information returns and when you have to file them, see the General Instructions for Certain Information Returns. File past taxes online Form 1099-MISC. File past taxes online   Use Form 1099-MISC, Miscellaneous Income, to report certain payments you make in your business. File past taxes online These payments include the following items. File past taxes online 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. File past taxes online Rent payments of $600 or more, other than rents paid to real estate agents. File past taxes online Prizes and awards of $600 or more that are not for services, such as winnings on TV or radio shows. File past taxes online Royalty payments of $10 or more. File past taxes online Payments to certain crew members by operators of fishing boats. File past taxes online 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. File past taxes online Form W-2. File past taxes online   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. File past taxes online You can file Form W-2 online. File past taxes online For more information about Form W-2, see the General Instructions for Forms W-2 and W-3. File past taxes online Penalties. File past taxes online   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. File past taxes online For more information, see the General Instructions for Certain Information Returns. File past taxes online Failure to file information returns. File past taxes online This penalty applies if you do not file information returns by the due date, do not include all required information, or report incorrect information. File past taxes online Failure to furnish correct payee statements. File past taxes online 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. File past taxes online Waiver of penalties. File past taxes online   These penalties will not apply if you can show that the failure was due to reasonable cause and not willful neglect. File past taxes online   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. File past taxes online (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. File past taxes online ) Form 8300. File past taxes online   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. File past taxes online Cash includes U. File past taxes online S. File past taxes online and foreign coin and currency. File past taxes online It also includes certain monetary instruments such as cashier's and traveler's checks and money orders. File past taxes online Cash does not include a check drawn on an individual's personal account (personal check). File past taxes online For more information, see Publication 1544, Reporting Cash Payments of Over $10,000 (Received in a Trade or Business). File past taxes online Penalties. File past taxes online   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. File past taxes online Table 1-3. File past taxes online Going Out of Business Checklists (Note. File past taxes online The following checklists highlight the typical final forms and schedules you may need to file if you ever go out of business. File past taxes online For more information, see the instructions for the listed forms. File past taxes online ) 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. File past taxes online   □ 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. File past taxes online   □ File Form 8594 with your Form 1040 if you sold your business. File past taxes online Self-employment tax □ File Schedule SE with your Form 1040 for the year in which you go out of business. File past taxes online Employment taxes □ File Form 941 (or Form 944) for the calendar quarter in which you make final wage payments. File past taxes online Note. File past taxes online 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. File past taxes online   □ File Form 940 for the calendar year in which final wages were paid. File past taxes online Note. File past taxes online Do not forget to check box d, Final: Business closed or stopped paying wages, under Type of Return. File past taxes online Information returns □ Provide Forms W-2 to your employees for the calendar year in which you make final wage payments. File past taxes online Note. File past taxes online These forms are generally due by the due date of your final Form 941 or Form 944. File past taxes online   □ File Form W-3 to file Forms W-2. File past taxes online Note. File past taxes online These forms are generally due within 1 month after the due date of your final Form 941 or Form 944. File past taxes online   □ 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. File past taxes online   □ File Form 1096 to file Forms 1099-MISC. File past taxes online Prev  Up  Next   Home   More Online Publications
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File past taxes online Publication 929 - Additional Material Table of Contents How To Get Tax HelpLow Income Taxpayer Clinics This image is too large to be displayed in the current screen. File past taxes online Please click the link to view the image. File past taxes online Form 1040A, page 1, for Joshua A. File past taxes online Blake This image is too large to be displayed in the current screen. File past taxes online Please click the link to view the image. File past taxes online Form 1040A, page 2, for Joshua A. File past taxes online Blake This image is too large to be displayed in the current screen. File past taxes online Please click the link to view the image. File past taxes online Form 8615 for Joshua A. File past taxes online Blake Filled-in Qualified Dividends and Capital Gain Tax Worksheet #1 Before you begin: Be sure you do not have to file Form 1040 (see the instructions for Form 1040A, line 10) 1. File past taxes online Enter the amount from Form 1040A, line 27 1. File past taxes online 48,800*       2. File past taxes online Enter the amount from Form 1040A, line 9b 2. File past taxes online 300*           3. File past taxes online Enter the amount from Form 1040A, line 10 3. File past taxes online 200*           4. File past taxes online Add lines 2 and 3 4. File past taxes online 500       5. File past taxes online Subtract line 4 from line 1. File past taxes online If zero or less, enter -0- 5. File past taxes online 48,300       6. File past taxes online Enter the smaller of:                 •The amount on line 1, or                   •$36,250 if single or married filing separately,                   $72,500 if married filing jointly or qualifying widow(er),   or 6. File past taxes online 48,800*         $48,600 if head of household. File past taxes online                   7. File past taxes online Enter the smaller of line 5 or line 6 7. File past taxes online 48,300       8. File past taxes online Subtract line 7 from line 6. File past taxes online This amount is taxed at 0% 8. File past taxes online   500       9. File past taxes online Enter the smaller of line 1 or line 4 9. File past taxes online 500       10. File past taxes online Enter the amount from line 8 10. File past taxes online   500       11. File past taxes online Subtract line 10 from line 9 11. File past taxes online  -0-       12. File past taxes online Multiply line 11 by 15% (. File past taxes online 15) 12. File past taxes online -0-   13. File past taxes online Use the Tax Table to figure the tax on the amount on line 5. File past taxes online Enter the tax here 13. File past taxes online 6,356   14. File past taxes online Add lines 12 and 13 14. File past taxes online 6,356   15. File past taxes online Use the Tax Table to figure the tax on the amount on line 1. File past taxes online Enter the tax here 15. File past taxes online 6,431   16. File past taxes online Tax on all taxable income. File past taxes online Enter the smaller of line 14 or line 15 here and on Form 1040A, line 28 16. File past taxes online 6,356       *See the instructions under Using the Qualified Dividends and Capital Gain Tax Worksheet for line 9 tax in the Form 8615 instructions. File past taxes online Filled-in Qualified Dividends and Capital Gain Tax Worksheet #2 Before you begin: Be sure you do not have to file Form 1040 (see the instructions for Form 1040A, line 10) 1. File past taxes online Enter the amount from Form 1040A, line 27 1. File past taxes online 1,650*       2. File past taxes online Enter the amount from Form 1040A, line 9b 2. File past taxes online 750*           3. File past taxes online Enter the amount from Form 1040A, line 10 3. File past taxes online 500*           4. File past taxes online Add lines 2 and 3 4. File past taxes online 1,250       5. File past taxes online Subtract line 4 from line 1. File past taxes online If zero or less, enter -0- 5. File past taxes online  400       6. File past taxes online Enter the smaller of:                 •The amount on line 1, or                   •$36,250 if single or married filing separately,                   $72,500 if married filing jointly or qualifying   widow(er), or 6. File past taxes online 1,650*         $48,600 if head of household. File past taxes online                   7. File past taxes online Enter the smaller of line 5 or line 6 7. File past taxes online   400       8. File past taxes online Subtract line 7 from line 6. File past taxes online This amount is taxed at 0% 8. File past taxes online 1,250       9. File past taxes online Enter the smaller of line 1 or line 4 9. File past taxes online 1,250       10. File past taxes online Enter the amount from line 8 10. File past taxes online 1,250       11. File past taxes online Subtract line 10 from line 9 11. File past taxes online -0-       12. File past taxes online Multiply line 11 by 15% (. File past taxes online 15) 12. File past taxes online -0-   13. File past taxes online Use the Tax Table to figure the tax on the amount on line 5. File past taxes online Enter the tax here 13. File past taxes online 41*   14. File past taxes online Add lines 12 and 13 14. File past taxes online 41   15. File past taxes online Use the Tax Table to figure the tax on the amount on line 1. File past taxes online Enter the tax here 15. File past taxes online 166*   16. File past taxes online Tax on all taxable income. File past taxes online Enter the smaller of line 14 or line 15 here and on Form 1040A, line 28 16. File past taxes online 41       *See the instructions under Using the Qualified Dividends and Capital Gain Tax Worksheet for line 15 tax in the Form 8615 instructions. File past taxes online Filled-in Qualified Dividends and Capital Gain Tax Worksheet #3 Before you begin: Be sure you do not have to file Form 1040 (see the instructions for Form 1040A, line 10) 1. File past taxes online Enter the amount from Form 1040A, line 27 1. File past taxes online 2,450       2. File past taxes online Enter the amount from Form 1040A, line 9b 2. File past taxes online 1,050           3. File past taxes online Enter the amount from Form 1040A, line 10 3. File past taxes online 700           4. File past taxes online Add lines 2 and 3 4. File past taxes online 1,750       5. File past taxes online Subtract line 4 from line 1. File past taxes online If zero or less, enter -0- 5. File past taxes online    700       6. File past taxes online Enter the smaller of:                 •The amount on line 1, or                   •$36,250 if single or married filing separately,                   $72,500 if married filing jointly or qualifying   widow(er), or 6. File past taxes online 2,450         $48,600 if head of household. File past taxes online                   7. File past taxes online Enter the smaller of line 5 or line 6 7. File past taxes online  700       8. File past taxes online Subtract line 7 from line 6. File past taxes online This amount is taxed at 0% 8. File past taxes online 1,750       9. File past taxes online Enter the smaller of line 1 or line 4 9. File past taxes online 1,750       10. File past taxes online Enter the amount from line 8 10. File past taxes online 1,750       11. File past taxes online Subtract line 10 from line 9 11. File past taxes online -0-       12. File past taxes online Multiply line 11 by 15% (. File past taxes online 15) 12. File past taxes online -0-   13. File past taxes online Use the Tax Table to figure the tax on the amount on line 5. File past taxes online Enter the tax here 13. File past taxes online  71   14. File past taxes online Add lines 12 and 13 14. File past taxes online  71   15. File past taxes online Use the Tax Table to figure the tax on the amount on line 1. File past taxes online Enter the tax here 15. File past taxes online 246   16. File past taxes online Tax on all taxable income. File past taxes online Enter the smaller of line 14 or line 15 here and on Form 1040A, line 28 16. File past taxes online  71         How To Get Tax Help Whether it's help with a tax issue, preparing your tax return or a need for a free publication or form, get the help you need the way you want it: online, use a smart phone, call or walk in to an IRS office or volunteer site near you. File past taxes online Free help with your tax return. File past taxes online   You can get free help preparing your return nationwide from IRS-certified volunteers. File past taxes online The Volunteer Income Tax Assistance (VITA) program helps low-to-moderate income, elderly, people with disabilities, and limited English proficient taxpayers. File past taxes online The Tax Counseling for the Elderly (TCE) program helps taxpayers age 60 and older with their tax returns. File past taxes online Most VITA and TCE sites offer free electronic filing and all volunteers will let you know about credits and deductions you may be entitled to claim. File past taxes online In addition, some VITA and TCE sites provide taxpayers the opportunity to prepare their own return with help from an IRS-certified volunteer. File past taxes online To find the nearest VITA or TCE site, you can use the VITA Locator Tool on IRS. File past taxes online gov, download the IRS2Go app, or call 1-800-906-9887. File past taxes online   As part of the TCE program, AARP offers the Tax-Aide counseling program. File past taxes online To find the nearest AARP Tax-Aide site, visit AARP's website at www. File past taxes online aarp. File past taxes online org/money/taxaide or call 1-888-227-7669. File past taxes online For more information on these programs, go to IRS. File past taxes online gov and enter “VITA” in the search box. File past taxes online Internet. File past taxes online    IRS. File past taxes online gov and IRS2Go are ready when you are —24 hours a day, 7 days a week. File past taxes online Download the free IRS2Go app from the iTunes app store or from Google Play. File past taxes online Use it to check your refund status, order transcripts of your tax returns or tax account, watch the IRS YouTube channel, get IRS news as soon as it's released to the public, subscribe to filing season updates or daily tax tips, and follow the IRS Twitter news feed, @IRSnews, to get the latest federal tax news, including information about tax law changes and important IRS programs. File past taxes online Check the status of your 2013 refund with the Where's My Refund? application on IRS. File past taxes online gov or download the IRS2Go app and select the Refund Status option. File past taxes online The IRS issues more than 9 out of 10 refunds in less than 21 days. File past taxes online Using these applications, you can start checking on the status of your return within 24 hours after we receive your e-filed return or 4 weeks after you mail a paper return. File past taxes online You will also be given a personalized refund date as soon as the IRS processes your tax return and approves your refund. File past taxes online The IRS updates Where's My Refund? every 24 hours, usually overnight, so you only need to check once a day. File past taxes online Use the Interactive Tax Assistant (ITA) to research your tax questions. File past taxes online No need to wait on the phone or stand in line. File past taxes online The ITA is available 24 hours a day, 7 days a week, and provides you with a variety of tax information related to general filing topics, deductions, credits, and income. File past taxes online When you reach the response screen, you can print the entire interview and the final response for your records. File past taxes online New subject areas are added on a regular basis. File past taxes online  Answers not provided through ITA may be found in Tax Trails, one of the Tax Topics on IRS. File past taxes online gov which contain general individual and business tax information or by searching the IRS Tax Map, which includes an international subject index. File past taxes online You can use the IRS Tax Map, to search publications and instructions by topic or keyword. File past taxes online The IRS Tax Map integrates forms and publications into one research tool and provides single-point access to tax law information by subject. File past taxes online When the user searches the IRS Tax Map, they will be provided with links to related content in existing IRS publications, forms and instructions, questions and answers, and Tax Topics. File past taxes online Coming this filing season, you can immediately view and print for free all 5 types of individual federal tax transcripts (tax returns, tax account, record of account, wage and income statement, and certification of non-filing) using Get Transcript. File past taxes online You can also ask the IRS to mail a return or an account transcript to you. File past taxes online Only the mail option is available by choosing the Tax Records option on the IRS2Go app by selecting Mail Transcript on IRS. File past taxes online gov or by calling 1-800-908-9946. File past taxes online Tax return and tax account transcripts are generally available for the current year and the past three years. File past taxes online Determine if you are eligible for the EITC and estimate the amount of the credit with the Earned Income Tax Credit (EITC) Assistant. File past taxes online Visit Understanding Your IRS Notice or Letter to get answers to questions about a notice or letter you received from the IRS. File past taxes online If you received the First Time Homebuyer Credit, you can use the First Time Homebuyer Credit Account Look-up tool for information on your repayments and account balance. File past taxes online Check the status of your amended return using Where's My Amended Return? Go to IRS. File past taxes online gov and enter Where's My Amended Return? in the search box. File past taxes online You can generally expect your amended return to be processed up to 12 weeks from the date we receive it. File past taxes online It can take up to 3 weeks from the date you mailed it to show up in our system. File past taxes online Make a payment using one of several safe and convenient electronic payment options available on IRS. File past taxes online gov. File past taxes online Select the Payment tab on the front page of IRS. File past taxes online gov for more information. File past taxes online Determine if you are eligible and apply for an online payment agreement, if you owe more tax than you can pay today. File past taxes online Figure your income tax withholding with the IRS Withholding Calculator on IRS. File past taxes online gov. File past taxes online Use it if you've had too much or too little withheld, your personal situation has changed, you're starting a new job or you just want to see if you're having the right amount withheld. File past taxes online Determine if you might be subject to the Alternative Minimum Tax by using the Alternative Minimum Tax Assistant on IRS. File past taxes online gov. File past taxes online Request an Electronic Filing PIN by going to IRS. File past taxes online gov and entering Electronic Filing PIN in the search box. File past taxes online Download forms, instructions and publications, including accessible versions for people with disabilities. File past taxes online Locate the nearest Taxpayer Assistance Center (TAC) using the Office Locator tool on IRS. File past taxes online gov, or choose the Contact Us option on the IRS2Go app and search Local Offices. File past taxes online An employee can answer questions about your tax account or help you set up a payment plan. File past taxes online Before you visit, check the Office Locator on IRS. File past taxes online gov, or Local Offices under Contact Us on IRS2Go to confirm the address, phone number, days and hours of operation, and the services provided. File past taxes online If you have a special need, such as a disability, you can request an appointment. File past taxes online Call the local number listed in the Office Locator, or look in the phone book under United States Government, Internal Revenue Service. File past taxes online Apply for an Employer Identification Number (EIN). File past taxes online Go to IRS. File past taxes online gov and enter Apply for an EIN in the search box. File past taxes online Read the Internal Revenue Code, regulations, or other official guidance. File past taxes online Read Internal Revenue Bulletins. File past taxes online Sign up to receive local and national tax news and more by email. File past taxes online Just click on “subscriptions” above the search box on IRS. File past taxes online gov and choose from a variety of options. File past taxes online    Phone. File past taxes online You can call the IRS, or you can carry it in your pocket with the IRS2Go app on your smart phone or tablet. File past taxes online Download the free IRS2Go app from the iTunes app store or from Google Play. File past taxes online Call to locate the nearest volunteer help site, 1-800-906-9887 or you can use the VITA Locator Tool on IRS. File past taxes online gov, or download the IRS2Go app. File past taxes online Low-to-moderate income, elderly, people with disabilities, and limited English proficient taxpayers can get free help with their tax return from the nationwide Volunteer Income Tax Assistance (VITA) program. File past taxes online The Tax Counseling for the Elderly (TCE) program helps taxpayers age 60 and older with their tax returns. File past taxes online Most VITA and TCE sites offer free electronic filing. File past taxes online Some VITA and TCE sites provide IRS-certified volunteers who can help prepare your tax return. File past taxes online Through the TCE program, AARP offers the Tax-Aide counseling program; call 1-888-227-7669 to find the nearest Tax-Aide location. File past taxes online Call the automated Where's My Refund? information hotline to check the status of your 2013 refund 24 hours a day, 7 days a week at 1-800-829-1954. File past taxes online If you e-file, you can start checking on the status of your return within 24 hours after the IRS receives your tax return or 4 weeks after you've mailed a paper return. File past taxes online The IRS issues more than 9 out of 10 refunds in less than 21 days. File past taxes online Where's My Refund? will give you a personalized refund date as soon as the IRS processes your tax return and approves your refund. File past taxes online Before you call this automated hotline, have your 2013 tax return handy so you can enter your social security number, your filing status, and the exact whole dollar amount of your refund. File past taxes online The IRS updates Where's My Refund? every 24 hours, usually overnight, so you only need to check once a day. File past taxes online Note, the above information is for our automated hotline. File past taxes online Our live phone and walk-in assistors can research the status of your refund only if it's been 21 days or more since you filed electronically or more than 6 weeks since you mailed your paper return. File past taxes online Call the Amended Return Hotline, 1-866-464-2050, to check the status of your amended return. File past taxes online You can generally expect your amended return to be processed up to 12 weeks from the date we receive it. File past taxes online It can take up to 3 weeks from the date you mailed it to show up in our system. File past taxes online Call 1-800-TAX-FORM (1-800-829-3676) to order current-year forms, instructions, publications, and prior-year forms and instructions (limited to 5 years). File past taxes online You should receive your order within 10 business days. File past taxes online Call TeleTax, 1-800-829-4477, to listen to pre-recorded messages covering general and business tax information. File past taxes online If, between January and April 15, you still have questions about the Form 1040, 1040A, or 1040EZ (like filing requirements, dependents, credits, Schedule D, pensions and IRAs or self-employment taxes), call 1-800-829-1040. File past taxes online Call using TTY/TDD equipment, 1-800-829-4059 to ask tax questions or order forms and publications. File past taxes online The TTY/TDD telephone number is for people who are deaf, hard of hearing, or have a speech disability. File past taxes online These individuals can also contact the IRS through relay services such as the Federal Relay Service. File past taxes online    Walk-in. File past taxes online You can find a selection of forms, publications and services — in-person. File past taxes online Products. File past taxes online You can walk in to some post offices, libraries, and IRS offices to pick up certain forms, instructions, and publications. File past taxes online Some IRS offices, libraries, and city and county government offices have a collection of products available to photocopy from reproducible proofs. File past taxes online Services. File past taxes online You can walk in to your local TAC for face-to-face tax help. File past taxes online An employee can answer questions about your tax account or help you set up a payment plan. File past taxes online Before visiting, use the Office Locator tool on IRS. File past taxes online gov, or choose the Contact Us option on the IRS2Go app and search Local Offices for days and hours of operation, and services provided. File past taxes online    Mail. File past taxes online You can send your order for forms, instructions, and publications to the address below. File past taxes online You should receive a response within 10 business days after your request is received. File past taxes online Internal Revenue Service 1201 N. File past taxes online Mitsubishi Motorway Bloomington, IL 61705-6613    The Taxpayer Advocate Service Is Here to Help You. File past taxes online The Taxpayer Advocate Service (TAS) is your voice at the IRS. File past taxes online Our job is to ensure that every taxpayer is treated fairly and that you know and understand your rights. File past taxes online   What can TAS do for you? We can offer you free help with IRS problems that you can't resolve on your own. File past taxes online We know this process can be confusing, but the worst thing you can do is nothing at all! TAS can help if you can't resolve your tax problem and: Your problem is causing financial difficulties for you, your family, or your business. File past taxes online You face (or your business is facing) an immediate threat of adverse action. File past taxes online You've tried repeatedly to contact the IRS but no one has responded, or the IRS hasn't responded by the date promised. File past taxes online   If you qualify for our help, you'll be assigned to one advocate who'll be with you at every turn and will do everything possible to resolve your problem. File past taxes online Here's why we can help: TAS is an independent organization within the IRS. File past taxes online Our advocates know how to work with the IRS. File past taxes online Our services are free and tailored to meet your needs. File past taxes online We have offices in every state, the District of Columbia, and Puerto Rico. File past taxes online   How can you reach us? If you think TAS can help you, call your local advocate, whose number is in your local directory and at Taxpayer Advocate, or call us toll-free at 1-877-777-4778. File past taxes online   How else does TAS help taxpayers?  TAS also works to resolve large-scale, systemic problems that affect many taxpayers. File past taxes online If you know of one of these broad issues, please report it to us through our Systemic Advocacy Management System. File past taxes online Low Income Taxpayer Clinics Low Income Taxpayer Clinics (LITCs) serve individuals whose income is below a certain level and need to resolve tax problems such as audits, appeals and tax collection disputes. File past taxes online Some clinics can provide information about taxpayer rights and responsibilities in different languages for individuals who speak English as a second language. File past taxes online Visit Taxpayer Advocate or see IRS Publication 4134, Low Income Taxpayer Clinic List. File past taxes online Prev  Up  Next   Home   More Online Publications