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

Free state tax extension Index Symbols 403(b) account, What Is a 403(b) Plan? 403(b) plans Basics, 403(b) Plan Basics Benefits, What Are the Benefits of Contributing to a 403(b) Plan? Participation, Who Can Participate in a 403(b) Plan? Self-employed ministers, Who Can Set Up a 403(b) Account? What is a 403(b) plan?, What Is a 403(b) Plan? Who can set up a 403(b) account?, Who Can Set Up a 403(b) Account? A After-tax contributions, How Can Contributions Be Made to My 403(b) Account? Assistance (see Tax help) B Basics, 403(b) Plan Basics Benefits, What Are the Benefits of Contributing to a 403(b) Plan? C Catch-up contributions, Catch-Up Contributions Chaplain, Ministers. Free state tax extension Church employees, Ministers and Church Employees Years of service, Changes to Years of Service Comments on publication, Comments and suggestions. Free state tax extension Contributions, How Can Contributions Be Made to My 403(b) Account? After-tax, How Can Contributions Be Made to My 403(b) Account? Catch-up, Catch-Up Contributions Elective deferrals, How Can Contributions Be Made to My 403(b) Account?, Elective deferrals only. Free state tax extension Nonelective, How Can Contributions Be Made to My 403(b) Account? Reporting, Do I Report Contributions on My Tax Return? Correcting excess contributions, What Happens If I Have Excess Contributions? Credit, for retirement savings contributions, Retirement Savings Contributions Credit (Saver's Credit) D Distributions, Distributions and Rollovers, Distributions 10-year tax option, No Special 10-Year Tax Option 90-24 transfer, Contract exchanges. Free state tax extension Deceased employees, Spouses of deceased employees. Free state tax extension Direct rollover, Direct rollovers of 403(b) plan distributions. Free state tax extension Eligible retirement plans, Eligible retirement plans. Free state tax extension Frozen deposit, Frozen deposits. Free state tax extension Gift tax, Gift Tax Minimum required, Minimum Required Distributions Qualified domestic relations order, Qualified domestic relations order. Free state tax extension Rollovers, Tax-Free Rollovers, Rollovers to and from 403(b) plans. Free state tax extension Second rollover, Second rollover. Free state tax extension Transfers, Transfer of Interest in 403(b) Contract E Elective deferrals, How Can Contributions Be Made to My 403(b) Account?, Elective deferrals only. Free state tax extension Eligible employees, Eligible employees. Free state tax extension , Church employee. Free state tax extension Employer's annual work period, Employer's annual work period. Free state tax extension Excess contributions, Excess Contributions Correcting, What Happens If I Have Excess Contributions? Determining, How Do I Know If I Have Excess Contributions? Excess amounts, Excess Annual Addition Excess deferrals, Excess Annual Addition Excess elective deferral, Excess Elective Deferral Excise tax, Excise Tax Excise tax Excess contributions, Excise Tax Reporting requirement, Reporting requirement. Free state tax extension F Free tax services, How To Get Tax Help, Free help with your tax return. Free state tax extension Full-time or part-time, Years of Service G Gift tax, Gift Tax H Help (see Tax help) I Incidental life insurance, Cost of Incidental Life Insurance Includible compensation, Includible Compensation 403(b) plan, Changes to Includible Compensation Figuring, Figuring Includible Compensation for Your Most Recent Year of Service Foreign missionaries, Changes to Includible Compensation Incidental life insurance, Cost of Incidental Life Insurance Self-employed ministers, Changes to Includible Compensation Includible compensation for your most recent year of service Definition, Definition. Free state tax extension L Limit on annual additions, Limit on Annual Additions Limit on elective deferrals, Limit on Elective Deferrals 15-year rule, 15-Year Rule Figuring, Figuring the Limit on Elective Deferrals General limit, General Limit M MAC (see Maximum amount contributable) Maximum amount contributable, Maximum Amount Contributable (MAC) Components, Components of Your MAC How to figure MAC, How Do I Figure My MAC? When to figure MAC, When Should I Figure My MAC? Minimum required distributions, Minimum Required Distributions Ministers, Ministers. Free state tax extension , Ministers and Church Employees Missing children, Reminder More information (see Tax help) Most recent year of service, Most Recent Year of Service Most recent year of service, figuring, Figuring Your Most Recent Year of Service N Nonelective contributions, How Can Contributions Be Made to My 403(b) Account?, Nonelective contributions only. Free state tax extension P Pre-tax contributions, Includible Compensation, Table 3-4. Free state tax extension Worksheet B. Free state tax extension Includible Compensation for Your Most Recent Year of Service1 , Rollovers to and from 403(b) plans. Free state tax extension , Worksheet B. Free state tax extension Includible Compensation for Your Most Recent Year of Service1 Publications (see Tax help) Q Qualified domestic relations order, Qualified domestic relations order. Free state tax extension R Reporting Contributions Self-employed ministers, Self-employed ministers. Free state tax extension Reporting contributions Chaplains, Chaplains. Free state tax extension Required distributions, Minimum Required Distributions Retirement savings contributions credit, What's New for 2013, What's New for 2014, Retirement Savings Contributions Credit (Saver's Credit) Rollovers, Distributions and Rollovers, Tax-Free Rollovers Roth contribution program, Roth contribution program. Free state tax extension S Salary reduction agreement, Limit on Elective Deferrals Self-employed ministers, Ministers. Free state tax extension , Who Can Set Up a 403(b) Account?, Self-employed minister. Free state tax extension , Self-employed ministers. Free state tax extension , Self-employed minister. Free state tax extension Suggestions for publication, Comments and suggestions. Free state tax extension T Tax help, How To Get Tax Help Transfers, Transfer of Interest in 403(b) Contract 90-24 transfer, Transfer of Interest in 403(b) Contract Conservatorship, Contract exchanges. Free state tax extension Direct-trustee-to-trustee, Direct trustee-to-trustee transfer. Free state tax extension Insolvency, Tax-free transfers for certain cash distributions. Free state tax extension Permissive service credit, Permissive service credit. Free state tax extension TTY/TDD information, How To Get Tax Help V Voluntary deductible contributions, Voluntary deductible contributions. Free state tax extension W What is a 403(b) plan?, What Is a 403(b) Plan? Y Years of service, Years of Service Church employees, Church employee. Free state tax extension , Changes to Years of Service Definition, Definition Employer's annual work period, Employer's annual work period. Free state tax extension Full year of service, Full year of service. Free state tax extension Full-time employee for the full year, Full-Time Employee for the Full Year Full-time for part of the year, Full-time for part of the year. Free state tax extension Other than full-time for the full year, Other Than Full-Time for the Full Year Part-time for the full year, Part-time for the full year. Free state tax extension Part-time for the part of the year, Part-time for part of the year. Free state tax extension Self-employed minister, Changes to Years of Service Total years of service, Total years of service. Free state tax extension Prev  Up     Home   More Online Publications