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Free Filing For 2012 Taxes

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Free Filing For 2012 Taxes

Free filing for 2012 taxes Index A Additional Medicare Tax, Reminders, Additional Medicare Tax withholding. Free filing for 2012 taxes Aliens, nonresident, Withholding income taxes on the wages of nonresident alien employees. Free filing for 2012 taxes , Withholding adjustment for nonresident alien employees. Free filing for 2012 taxes Assistance (see Tax help) C COBRA premium assistance credit, Reminders COBRA Premium Assistance Credit, COBRA premium assistance credit. Free filing for 2012 taxes Commodity wages, Commodity wages. Free filing for 2012 taxes Crew leaders, Crew Leaders, 10. Free filing for 2012 taxes Federal Unemployment (FUTA) Tax D Deposit Penalties, Deposit Penalties Deposit rules Electronic funds transfer, 7. Free filing for 2012 taxes Depositing Taxes Lookback period, Lookback period. Free filing for 2012 taxes Differential wage payments, Reminders Disregarded entities, Reminders E Electronic deposits, Electronic deposit requirement. Free filing for 2012 taxes Electronic payment, Reminders Electronic reporting, Calendar Employee defined, 2. Free filing for 2012 taxes Who Are Employees? Employer identification number (EIN), Employer identification number (EIN). Free filing for 2012 taxes Employers of farmworkers, 2. Free filing for 2012 taxes Who Are Employees? Exemption from withholding, Exemption from federal income tax withholding. Free filing for 2012 taxes F Farmworkers Crew leaders, Crew Leaders Defined, 2. Free filing for 2012 taxes Who Are Employees? Federal unemployment (FUTA) taxes, 10. Free filing for 2012 taxes Federal Unemployment (FUTA) Tax Forms 843, Form 843. Free filing for 2012 taxes 940, 10. Free filing for 2012 taxes Federal Unemployment (FUTA) Tax 943, 8. Free filing for 2012 taxes Form 943 943-X, Prior Year Adjustments I-9, Reminders W-2, Filing corrections to Forms W-2 and W-3. Free filing for 2012 taxes W-4, Reminders, Form W-4. Free filing for 2012 taxes W-4(SP), Reminders, Form W-4. Free filing for 2012 taxes H H-2A visa holders, Compensation paid to H-2A visa holders. Free filing for 2012 taxes Household employees Employment tax withholding, Household employees. Free filing for 2012 taxes I Income tax withholding How to figure, How To Figure Federal Income Tax Withholding Percentage method, 13. Free filing for 2012 taxes Federal Income Tax Withholding Methods Wage bracket method, 13. Free filing for 2012 taxes Federal Income Tax Withholding Methods Who must withhold, 5. Free filing for 2012 taxes Federal Income Tax Withholding Independent contractor, 2. Free filing for 2012 taxes Who Are Employees? L Lookback period, Lookback period. Free filing for 2012 taxes N Noncash wages, Commodity wages. Free filing for 2012 taxes P Penalties, Deposit Penalties Prior year adjustments, Prior Year Adjustments Publications (see Tax help) Q Qualified subchapter S subsidiaries (QSubs), Reminders R Reconciling Forms W-2, W-3, and 943, 11. Free filing for 2012 taxes Reconciling Wage Reporting Forms Reconciling wage reporting forms, 11. Free filing for 2012 taxes Reconciling Wage Reporting Forms S Share farmers, Share farmers. Free filing for 2012 taxes Social security and Medicare withholding, 4. Free filing for 2012 taxes Social Security and Medicare Taxes Social security number (SSN), Social security number (SSN). Free filing for 2012 taxes Spouses who own and operate a business together , Business Owned and Operated by Spouses Supplemental wages, Supplemental wages. Free filing for 2012 taxes T Tax help, How To Get Tax Help Taxpayer identification number, 1. Free filing for 2012 taxes Taxpayer Identification Numbers Trust fund recovery penalty, Trust fund recovery penalty. Free filing for 2012 taxes TTY/TDD information, How To Get Tax Help W Withholding Income tax, 5. Free filing for 2012 taxes Federal Income Tax Withholding Nonresident aliens, Withholding adjustment for nonresident alien employees. Free filing for 2012 taxes Supplemental wages, Supplemental wages. Free filing for 2012 taxes Prev  Up     Home   More Online Publications
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IRS Nationwide Tax Forums Online

The IRS Nationwide Tax Forums Online (NTFO) provides information for tax professionals from the speakers at the IRS Nationwide Tax Forums. Each online, self-study seminar includes interactive video synchronized with a PowerPoint presentation, along downloadable slides and complete transcripts.
NTFO seminars may be taken for either continuing professional education (CPE) credit or audit. NTFO is registered with the Internal Revenue Service and the National Association of State Boards of Accountancy (NASBA) as an approved sponsor of continuing professional education for CPAs and EAs. No prerequisites are required before taking the seminars on the NTFO website.
NTFO seminars allow its users to learn at their own pace, any time of day, from any location. The seminars are broken into chapters for easier viewing. To earn credit for a seminar, create an NTFO account and purchase the seminar, answer review questions at the end of each chapter, and pass a short, multiple-choice final examination. The seminar may be viewed repeatedly; however, the final examination can only be attempted two times. After passing the final examination, the user can immediately print the certificate of completion.
NTFO offers seminars from the 2009 through 2013 IRS Nationwide Tax Forums (some seminars are only available for audit).

IR-2013-89: Seminars from the 2013 Forums Now Available at IRS Nationwide Tax Forums Online

2013 NTFO Seminars

  • 2013 New Roth Conversion Opportunities & Other Retirement Curveballs
  • Automated Underreporter (AUR) and Correspondence Examinations
  • Collection Alternatives for your Small Business Clients
  •  The Collection Appeal Program (CAP):  Do you know what to expect during a CAP Appeal?
  • Doing the Right Thing: TIGTA, Integrity and You
  • Getting the Most out of Child-Related Tax Benefits
  • Grab the Money and Run? Retirement Plan Loans and Hardship Distributions
  • ITINs and Filing a Tax Return: Advocating for your Client during the ITIN Application Process
  • The New Form 706
  • Overview of 2013 Income Tax Changes
  • An Overview of Circular 230 and the Office of Professional Responsibility (OPR) for New Tax Professionals
  • Post Appeals Mediation (PAM): Do you know what to expect during PAM?
  • Return Preparer Fraud: Remedies for the Taxpayer
  • What Every Tax Return Preparer Needs to Know: Key Circular 230 Provisions

For more information, visit IRS Nationwide Tax Forums Online.

Page Last Reviewed or Updated: 08-Nov-2013

The Free Filing For 2012 Taxes

Free filing for 2012 taxes 1. Free filing for 2012 taxes   Definitions You Need To Know Table of Contents Other options. Free filing for 2012 taxes Exception. Free filing for 2012 taxes Certain terms used in this publication are defined below. Free filing for 2012 taxes The same term used in another publication may have a slightly different meaning. Free filing for 2012 taxes Annual additions. Free filing for 2012 taxes   Annual additions are the total of all your contributions in a year, employee contributions (not including rollovers), and forfeitures allocated to a participant's account. Free filing for 2012 taxes Annual benefits. Free filing for 2012 taxes   Annual benefits are the benefits to be paid yearly in the form of a straight life annuity (with no extra benefits) under a plan to which employees do not contribute and under which no rollover contributions are made. Free filing for 2012 taxes Business. Free filing for 2012 taxes   A business is an activity in which a profit motive is present and economic activity is involved. Free filing for 2012 taxes Service as a newspaper carrier under age 18 or as a public official is not a business. Free filing for 2012 taxes Common-law employee. Free filing for 2012 taxes   A common-law employee is any individual who, under common law, would have the status of an employee. Free filing for 2012 taxes A leased employee can also be a common-law employee. Free filing for 2012 taxes   A common-law employee is a person who performs services for an employer who has the right to control and direct the results of the work and the way in which it is done. Free filing for 2012 taxes For example, the employer: Provides the employee's tools, materials, and workplace, and Can fire the employee. Free filing for 2012 taxes   Common-law employees are not self-employed and cannot set up retirement plans for income from their work, even if that income is self-employment income for social security tax purposes. Free filing for 2012 taxes For example, common-law employees who are ministers, members of religious orders, full-time insurance salespeople, and U. Free filing for 2012 taxes S. Free filing for 2012 taxes citizens employed in the United States by foreign governments cannot set up retirement plans for their earnings from those employments, even though their earnings are treated as self-employment income. Free filing for 2012 taxes   However, an individual may be a common-law employee and a self-employed person as well. Free filing for 2012 taxes For example, an attorney can be a corporate common-law employee during regular working hours and also practice law in the evening as a self-employed person. Free filing for 2012 taxes In another example, a minister employed by a congregation for a salary is a common-law employee even though the salary is treated as self-employment income for social security tax purposes. Free filing for 2012 taxes However, fees reported on Schedule C (Form 1040), Profit or Loss From Business, for performing marriages, baptisms, and other personal services are self-employment earnings for qualified plan purposes. Free filing for 2012 taxes Compensation. Free filing for 2012 taxes   Compensation for plan allocations is the pay a participant received from you for personal services for a year. Free filing for 2012 taxes You can generally define compensation as including all the following payments. Free filing for 2012 taxes Wages and salaries. Free filing for 2012 taxes Fees for professional services. Free filing for 2012 taxes Other amounts received (cash or noncash) for personal services actually rendered by an employee, including, but not limited to, the following items. Free filing for 2012 taxes Commissions and tips. Free filing for 2012 taxes Fringe benefits. Free filing for 2012 taxes Bonuses. Free filing for 2012 taxes   For a self-employed individual, compensation means the earned income, discussed later, of that individual. Free filing for 2012 taxes   Compensation generally includes amounts deferred in the following employee benefit plans. Free filing for 2012 taxes These amounts are elective deferrals. Free filing for 2012 taxes Qualified cash or deferred arrangement (section 401(k) plan). Free filing for 2012 taxes Salary reduction agreement to contribute to a tax-sheltered annuity (section 403(b) plan), a SIMPLE IRA plan, or a SARSEP. Free filing for 2012 taxes Section 457 nonqualified deferred compensation plan. Free filing for 2012 taxes Section 125 cafeteria plan. Free filing for 2012 taxes   However, an employer can choose to exclude elective deferrals under the above plans from the definition of compensation. Free filing for 2012 taxes The limit on elective deferrals is discussed in chapter 2 under Salary Reduction Simplified Employee Pension (SARSEP) and in chapter 4. Free filing for 2012 taxes Other options. Free filing for 2012 taxes   In figuring the compensation of a participant, you can treat any of the following amounts as the employee's compensation. Free filing for 2012 taxes The employee's wages as defined for income tax withholding purposes. Free filing for 2012 taxes The employee's wages you report in box 1 of Form W-2, Wage and Tax Statement. Free filing for 2012 taxes The employee's social security wages (including elective deferrals). Free filing for 2012 taxes   Compensation generally cannot include either of the following items. Free filing for 2012 taxes Nontaxable reimbursements or other expense allowances. Free filing for 2012 taxes Deferred compensation (other than elective deferrals). Free filing for 2012 taxes SIMPLE plans. Free filing for 2012 taxes   A special definition of compensation applies for SIMPLE plans. Free filing for 2012 taxes See chapter 3. Free filing for 2012 taxes Contribution. Free filing for 2012 taxes   A contribution is an amount you pay into a plan for all those participating in the plan, including self-employed individuals. Free filing for 2012 taxes Limits apply to how much, under the contribution formula of the plan, can be contributed each year for a participant. Free filing for 2012 taxes Deduction. Free filing for 2012 taxes   A deduction is the plan contributions you can subtract from gross income on your federal income tax return. Free filing for 2012 taxes Limits apply to the amount deductible. Free filing for 2012 taxes Earned income. Free filing for 2012 taxes   Earned income is net earnings from self-employment, discussed later, from a business in which your services materially helped to produce the income. Free filing for 2012 taxes   You can also have earned income from property your personal efforts helped create, such as royalties from your books or inventions. Free filing for 2012 taxes Earned income includes net earnings from selling or otherwise disposing of the property, but it does not include capital gains. Free filing for 2012 taxes It includes income from licensing the use of property other than goodwill. Free filing for 2012 taxes   Earned income includes amounts received for services by self-employed members of recognized religious sects opposed to social security benefits who are exempt from self-employment tax. Free filing for 2012 taxes   If you have more than one business, but only one has a retirement plan, only the earned income from that business is considered for that plan. Free filing for 2012 taxes Employer. Free filing for 2012 taxes   An employer is generally any person for whom an individual performs or did perform any service, of whatever nature, as an employee. Free filing for 2012 taxes A sole proprietor is treated as his or her own employer for retirement plan purposes. Free filing for 2012 taxes However, a partner is not an employer for retirement plan purposes. Free filing for 2012 taxes Instead, the partnership is treated as the employer of each partner. Free filing for 2012 taxes Highly compensated employee. Free filing for 2012 taxes   A highly compensated employee is an individual who: Owned more than 5% of the interest in your business at any time during the year or the preceding year, regardless of how much compensation that person earned or received, or For the preceding year, received compensation from you of more than $115,000 (if the preceding year is 2012, 2013, or 2014) and, if you so choose, was in the top 20% of employees when ranked by compensation. Free filing for 2012 taxes Leased employee. Free filing for 2012 taxes   A leased employee who is not your common-law employee must generally be treated as your employee for retirement plan purposes if he or she does all the following. Free filing for 2012 taxes Provides services to you under an agreement between you and a leasing organization. Free filing for 2012 taxes Has performed services for you (or for you and related persons) substantially full time for at least 1 year. Free filing for 2012 taxes Performs services under your primary direction or control. Free filing for 2012 taxes Exception. Free filing for 2012 taxes   A leased employee is not treated as your employee if all the following conditions are met. Free filing for 2012 taxes Leased employees are not more than 20% of your non-highly compensated work force. Free filing for 2012 taxes The employee is covered under the leasing organization's qualified pension plan. Free filing for 2012 taxes The leasing organization's plan is a money purchase pension plan that has all the following provisions. Free filing for 2012 taxes Immediate participation. Free filing for 2012 taxes (This requirement does not apply to any individual whose compensation from the leasing organization in each plan year during the 4-year period ending with the plan year is less than $1,000. Free filing for 2012 taxes ) Full and immediate vesting. Free filing for 2012 taxes A nonintegrated employer contribution rate of at least 10% of compensation for each participant. Free filing for 2012 taxes However, if the leased employee is your common-law employee, that employee will be your employee for all purposes, regardless of any pension plan of the leasing organization. Free filing for 2012 taxes Net earnings from self-employment. Free filing for 2012 taxes   For SEP and qualified plans, net earnings from self-employment is your gross income from your trade or business (provided your personal services are a material income-producing factor) minus allowable business deductions. Free filing for 2012 taxes Allowable deductions include contributions to SEP and qualified plans for common-law employees and the deduction allowed for the deductible part of your self-employment tax. Free filing for 2012 taxes   Net earnings from self-employment does not include items excluded from gross income (or their related deductions) other than foreign earned income and foreign housing cost amounts. Free filing for 2012 taxes   For the deduction limits, earned income is net earnings for personal services actually rendered to the business. Free filing for 2012 taxes You take into account the income tax deduction for the deductible part of self-employment tax and the deduction for contributions to the plan made on your behalf when figuring net earnings. Free filing for 2012 taxes   Net earnings include a partner's distributive share of partnership income or loss (other than separately stated items, such as capital gains and losses). Free filing for 2012 taxes It does not include income passed through to shareholders of S corporations. Free filing for 2012 taxes Guaranteed payments to limited partners are net earnings from self-employment if they are paid for services to or for the partnership. Free filing for 2012 taxes Distributions of other income or loss to limited partners are not net earnings from self-employment. Free filing for 2012 taxes   For SIMPLE plans, net earnings from self-employment is the amount on line 4 of Short Schedule SE or line 6 of Long Schedule SE (Form 1040), Self-Employment Tax, before subtracting any contributions made to the SIMPLE plan for yourself. Free filing for 2012 taxes Qualified plan. Free filing for 2012 taxes   A qualified plan is a retirement plan that offers a tax-favored way to save for retirement. Free filing for 2012 taxes You can deduct contributions made to the plan for your employees. Free filing for 2012 taxes Earnings on these contributions are generally tax free until distributed at retirement. Free filing for 2012 taxes Profit-sharing, money purchase, and defined benefit plans are qualified plans. Free filing for 2012 taxes A 401(k) plan is also a qualified plan. Free filing for 2012 taxes Participant. Free filing for 2012 taxes   A participant is an eligible employee who is covered by your retirement plan. Free filing for 2012 taxes See the discussions of the different types of plans for the definition of an employee eligible to participate in each type of plan. Free filing for 2012 taxes Partner. Free filing for 2012 taxes   A partner is an individual who shares ownership of an unincorporated trade or business with one or more persons. Free filing for 2012 taxes For retirement plans, a partner is treated as an employee of the partnership. Free filing for 2012 taxes Self-employed individual. Free filing for 2012 taxes   An individual in business for himself or herself, and whose business is not incorporated, is self-employed. Free filing for 2012 taxes Sole proprietors and partners are self-employed. Free filing for 2012 taxes Self-employment can include part-time work. Free filing for 2012 taxes   Not everyone who has net earnings from self-employment for social security tax purposes is self-employed for qualified plan purposes. Free filing for 2012 taxes See Common-law employee and Net earnings from self-employment , earlier. Free filing for 2012 taxes   In addition, certain fishermen may be considered self-employed for setting up a qualified plan. Free filing for 2012 taxes See Publication 595, Capital Construction Fund for Commercial Fishermen, for the special rules used to determine whether fishermen are self-employed. Free filing for 2012 taxes Sole proprietor. Free filing for 2012 taxes   A sole proprietor is an individual who owns an unincorporated business by himself or herself, including a single member limited liability company that is treated as a disregarded entity for tax purposes. Free filing for 2012 taxes For retirement plans, a sole proprietor is treated as both an employer and an employee. Free filing for 2012 taxes Prev  Up  Next   Home   More Online Publications