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Free Irs Tax Filing 2012

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Free Irs Tax Filing 2012

Free irs tax filing 2012 15. Free irs tax filing 2012   Estimated Tax Table of Contents What's New Introduction Topics - This chapter discusses: Useful Items - You may want to see: Special Estimated Tax Rules for Qualified FarmersQualified Farmer Special Rules for Qualified Farmers Estimated Tax Penalty for 2013 What's New Net Investment Income Tax. Free irs tax filing 2012 . Free irs tax filing 2012  For tax years beginning in 2013, you may be subject to Net Investment Income Tax (NIIT). Free irs tax filing 2012 NIIT is a 3. Free irs tax filing 2012 8% tax on the lesser of net investment income or the excess of your modified adjusted gross income (MAGI) over the threshold amount. Free irs tax filing 2012 NIIT may need to be included when calculating your estimated tax. Free irs tax filing 2012 For more information, see Publication 505,Tax Withholding and Estimated Tax. Free irs tax filing 2012 Additional Medicare Tax. Free irs tax filing 2012  For tax years beginning in 2013, a 0. Free irs tax filing 2012 9% Additional Medicare Tax applies to Medicare wages, Railroad Retirement Tax Act (RRTA) compensation, and self-employment income over a threshold amount based on your filing status. Free irs tax filing 2012 You may need to include this amount when figuring your estimated tax. Free irs tax filing 2012 For more information, see Publication 505. Free irs tax filing 2012 Introduction Estimated tax is the method used to pay tax on income that is not subject to withholding. Free irs tax filing 2012 See Publication 505 for the general rules and requirements for paying estimated tax. Free irs tax filing 2012 If you are a qualified farmer, defined below, you are subject to the special rules covered in this chapter for paying estimated tax. Free irs tax filing 2012 Topics - This chapter discusses: Special estimated tax rules for qualified farmers Estimated tax penalty Useful Items - You may want to see: Publication 505 Tax Withholding and Estimated Tax Form (and Instructions) 1040 U. Free irs tax filing 2012 S. Free irs tax filing 2012 Individual Income Tax Return 1040-ES Estimated Tax for Individuals 2210-F Underpayment of Estimated Tax by Farmers and Fishermen See chapter 16 for information about getting publications and forms. Free irs tax filing 2012 Special Estimated Tax Rules for Qualified Farmers Special rules apply to the payment of estimated tax by individuals who are qualified farmers. Free irs tax filing 2012 If you are not a qualified farmer as defined next, see Publication 505 for the estimated tax rules that apply. Free irs tax filing 2012 Qualified Farmer An individual is a qualified farmer for 2013 if at least two-thirds of his or her gross income from all sources for 2012 or 2013 was from farming. Free irs tax filing 2012 See Gross Income , next, for information on how to figure your gross income from all sources and see Gross Income From Farming , later, for information on how to figure your gross income from farming. Free irs tax filing 2012 See also Percentage From Farming , later, for information on how to determine the percentage of your gross income from farming. Free irs tax filing 2012 Gross Income Gross income is all income you receive in the form of money, goods, property, and services that is not exempt from income tax. Free irs tax filing 2012 On a joint return, you must add your spouse's gross income to your gross income. Free irs tax filing 2012 To decide whether two-thirds of your gross income was from farming, use as your gross income the total of the following income (not loss) amounts from your tax return. Free irs tax filing 2012 Wages, salaries, tips, etc. Free irs tax filing 2012 Taxable interest. Free irs tax filing 2012 Ordinary dividends. Free irs tax filing 2012 Taxable refunds, credits, or offsets of state and local income taxes. Free irs tax filing 2012 Alimony. Free irs tax filing 2012 Gross business income from Schedule C (Form 1040). Free irs tax filing 2012 Gross business receipts from Schedule C-EZ (Form 1040). Free irs tax filing 2012 Capital gains from Schedule D (Form 1040). Free irs tax filing 2012 Losses are not netted against gains. Free irs tax filing 2012 Gains on sales of business property. Free irs tax filing 2012 Taxable IRA distributions, pensions, annuities, and social security benefits. Free irs tax filing 2012 Gross rental income from Schedule E (Form 1040). Free irs tax filing 2012 Gross royalty income from Schedule E (Form 1040). Free irs tax filing 2012 Taxable net income from an estate or trust reported on Schedule E (Form 1040). Free irs tax filing 2012 Income from a Real Estate Mortgage Investment Conduit reported on Schedule E (Form 1040). Free irs tax filing 2012 Gross farm rental income from Form 4835. Free irs tax filing 2012 Gross farm income from Schedule F (Form 1040). Free irs tax filing 2012 Your distributive share of gross income from a partnership, or limited liability company treated as a partnership, from Schedule K-1 (Form 1065). Free irs tax filing 2012 Your pro rata share of gross income from an S corporation, from Schedule K-1 (Form 1120S). Free irs tax filing 2012 Unemployment compensation. Free irs tax filing 2012 Other income not included with any of the items listed above. Free irs tax filing 2012 Gross Income From Farming Gross income from farming is income from cultivating the soil or raising agricultural commodities. Free irs tax filing 2012 It includes the following amounts. Free irs tax filing 2012 Income from operating a stock, dairy, poultry, bee, fruit, or truck farm. Free irs tax filing 2012 Income from a plantation, ranch, nursery, range, orchard, or oyster bed. Free irs tax filing 2012 Crop shares for the use of your land. Free irs tax filing 2012 Gains from sales of draft, breeding, dairy, or sporting livestock. Free irs tax filing 2012 Gross income from farming is the total of the following amounts from your tax return. Free irs tax filing 2012 Gross farm income from Schedule F (Form 1040). Free irs tax filing 2012 Gross farm rental income from Form 4835. Free irs tax filing 2012 Gross farm income from Schedule E (Form 1040), Parts II and III. Free irs tax filing 2012 Gains from the sale of livestock used for draft, breeding, sport, or dairy purposes reported on Form 4797. Free irs tax filing 2012 For more information about income from farming, see chapter 3. Free irs tax filing 2012 Farm income does not include any of the following: Wages you receive as a farm employee. Free irs tax filing 2012 Income you receive from contract grain harvesting and hauling with workers and machines you furnish. Free irs tax filing 2012 Gains you receive from the sale of farm land and depreciable farm equipment. Free irs tax filing 2012 Percentage From Farming Figure your gross income from all sources, discussed earlier. Free irs tax filing 2012 Then figure your gross income from farming, discussed earlier. Free irs tax filing 2012 Divide your farm gross income by your total gross income to determine the percentage of gross income from farming. Free irs tax filing 2012 Example 1. Free irs tax filing 2012 Jane Smith had the following total gross income and farm gross income amounts in 2013. Free irs tax filing 2012 Gross Income   Total Farm Taxable interest $3,000   Dividends 500   Rental income (Sch E) 41,500   Farm income (Sch F) 75,000 $75,000 Gain (Form 4797) 5,000 5,000 Total $125,000 $80,000 Schedule D showed gain from the sale of dairy cows carried over from Form 4797 ($5,000) in addition to a loss from the sale of corporate stock ($2,000). Free irs tax filing 2012 However, that loss is not netted against the gain to figure Ms. Free irs tax filing 2012 Smith's total gross income or her gross farm income. Free irs tax filing 2012 Her gross farm income is 64% of her total gross income ($80,000 ÷ $125,000 = 0. Free irs tax filing 2012 64). Free irs tax filing 2012 Special Rules for Qualified Farmers The following special estimated tax rules apply if you are a qualified farmer for 2013. Free irs tax filing 2012 You do not have to pay estimated tax if you file your 2013 tax return and pay all the tax due by March 3, 2014. Free irs tax filing 2012 You do not have to pay estimated tax if your 2013 income tax withholding (including any amount applied to your 2013 estimated tax from your 2012 return) will be at least 662/3% (. Free irs tax filing 2012 6667) of the total tax shown on your 2013 tax return or 100% of the total tax shown on your 2012 return. Free irs tax filing 2012 If you must pay estimated tax, you are required to make only one estimated tax payment (your required annual payment) by January 15, 2014, using special rules to figure the amount of the payment. Free irs tax filing 2012 See Required Annual Payment , next, for details. Free irs tax filing 2012 Figure 15-1 presents an overview of the special estimated tax rules that apply to qualified farmers. Free irs tax filing 2012 Example 2. Free irs tax filing 2012 Assume the same fact as in Example 1. Free irs tax filing 2012 Ms. Free irs tax filing 2012 Smith's gross farm income is only 64% of her total income. Free irs tax filing 2012 Therefore, based on her 2013 income, she does not qualify to use the special estimated tax rules for qualified farmers. Free irs tax filing 2012 However, she does qualify if at least two-thirds of her 2012 gross income was from farming. Free irs tax filing 2012 Example 3. Free irs tax filing 2012 Assume the same facts as in Example 1 except that Ms. Free irs tax filing 2012 Smith's farm income from Schedule F was $90,000 instead of $75,000. Free irs tax filing 2012 This made her total gross income $140,000 ($3,000 + $500 + $41,500 + $90,000 + $5,000) and her farm gross income $95,000 ($90,000 + $5,000). Free irs tax filing 2012 She qualifies to use the special estimated tax rules for qualified farmers, since 67. Free irs tax filing 2012 9% (at least two-thirds) of her gross income is from farming ($95,000 ÷ $140,000 = . Free irs tax filing 2012 679). Free irs tax filing 2012 Required Annual Payment If you are a qualified farmer and must pay estimated tax for 2013, use the worksheet on Form 1040-ES to figure the amount of your required annual payment. Free irs tax filing 2012 Apply the following special rules for qualified farmers to the worksheet. Free irs tax filing 2012 On line 14a, multiply line 13c by 662/3% (. Free irs tax filing 2012 6667). Free irs tax filing 2012 On line 14b, enter 100% of the tax shown on your 2012 tax return regardless of the amount of your adjusted gross income. Free irs tax filing 2012 For this purpose, the “tax shown on your 2012 tax return” is the amount on line 61 of your 2012 return modified by certain adjustments. Free irs tax filing 2012 For more information, see chapter 4 of Publication 505. Free irs tax filing 2012 Estimated Tax Penalty for 2013 If you do not pay all your required estimated tax for 2013 by January 15, 2014, or file your 2013 return and pay any tax due by March 3, 2014, you may owe a penalty. Free irs tax filing 2012 Use Form 2210-F, Underpayment of Estimated Tax by Farmers and Fishermen, to determine if you owe a penalty. Free irs tax filing 2012 See the instructions for Form 2210-F. Free irs tax filing 2012 Figure 15-1. Free irs tax filing 2012 Estimated Tax for Farmers Please click here for the text description of the image. Free irs tax filing 2012 Figure 2–A If you receive a penalty notice, do not ignore it, even if you think it is in error. Free irs tax filing 2012 You may get a penalty notice even though you filed your return on time, attached Form 2210-F, and met the gross-income-from-farming requirement. Free irs tax filing 2012 If you receive a penalty notice for underpaying estimated tax and you think it is in error, write to the address on the notice and explain why you think the notice is in error. Free irs tax filing 2012 Include a computation similar to the one in Example 1 (earlier), showing that you met the gross income from farming requirement. Free irs tax filing 2012 Prev  Up  Next   Home   More Online Publications
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