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Free Tax Filing Federal And State

Free tax filing federal and state 1. Free tax filing federal and state   Filing and Paying Business Taxes Table of Contents Introduction Useful Items - You may want to see: Identification NumbersNew EIN. Free tax filing federal and state Employee. Free tax filing federal and state Other payee. Free tax filing federal and state 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 tax filing federal and state Earning credits in 2013 and 2014. Free tax filing federal and state Employment Taxes Excise Taxes Information ReturnsWaiver of penalties. Free tax filing federal and state Penalties. Free tax filing federal and state Introduction This chapter explains the business taxes you may have to pay and the forms you may have to file. Free tax filing federal and state It also discusses taxpayer identification numbers. Free tax filing federal and state Table 1-1 lists the benefits of filing electronically. Free tax filing federal and state Table 1-2 lists the federal taxes you may have to pay, their due dates, and the forms you use to report them. Free tax filing federal and state 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 tax filing federal and state You may want to get Publication 509, Tax Calendars. Free tax filing federal and state It has tax calendars that tell you when to file returns and make tax payments. Free tax filing federal and state Useful Items - You may want to see: Publication 505 Tax Withholding and Estimated Tax Form (and Instructions) 1040 U. Free tax filing federal and state S. Free tax filing federal and state 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 tax filing federal and state Identification Numbers This section explains three types of taxpayer identification numbers, who needs them, when to use them, and how to get them. Free tax filing federal and state Social security number (SSN). Free tax filing federal and state   Generally, use your SSN as your taxpayer identification number. Free tax filing federal and state You must put this number on each of your individual income tax forms, such as Form 1040 and its schedules. Free tax filing federal and state   To apply for an SSN, use Form SS-5, Application for a Social Security Card. Free tax filing federal and state This form is available at Social Security Administration (SSA) offices or by calling 1-800-772-1213. Free tax filing federal and state It is also available from the SSA website at www. Free tax filing federal and state socialsecurity. Free tax filing federal and state gov. Free tax filing federal and state Individual taxpayer identification number (ITIN). Free tax filing federal and state   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 tax filing federal and state 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 tax filing federal and state  Internal Revenue Service ITIN Operation P. Free tax filing federal and state O. Free tax filing federal and state Box 149342 Austin, TX 78714-9342 The exceptions are covered in detail in the instructions for Form W-7. Free tax filing federal and state 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 tax filing federal and state The application is also available in Spanish. Free tax filing federal and state The form is available at IRS. Free tax filing federal and state gov or you can call 1-800-829-3676 to order the form. Free tax filing federal and state    An ITIN is for tax use only. Free tax filing federal and state It does not entitle the holder to social security benefits or change the holder's employment or immigration status. Free tax filing federal and state Employer identification number (EIN). Free tax filing federal and state   You must also have an EIN to use as a taxpayer identification number if you do either of the following. Free tax filing federal and state Pay wages to one or more employees. Free tax filing federal and state File pension or excise tax returns. Free tax filing federal and state   If you must have an EIN, include it along with your SSN on your Schedule C or C-EZ. Free tax filing federal and state   You can apply for an EIN: Online by clicking on the Employer ID Numbers (EINs) link at www. Free tax filing federal and state irs. Free tax filing federal and state gov/businesses/small. Free tax filing federal and state The EIN is issued immediately once the application information is validated. Free tax filing federal and state By telephone at 1-800-829-4933. Free tax filing federal and state By mailing or faxing Form SS-4, Application for Employer Identification Number. Free tax filing federal and state New EIN. Free tax filing federal and state   You may need to get a new EIN if either the form or the ownership of your business changes. Free tax filing federal and state For more information, see Publication 1635, Understanding Your EIN. Free tax filing federal and state When you need identification numbers of other persons. Free tax filing federal and state   In operating your business, you will probably make certain payments you must report on information returns. Free tax filing federal and state These payments are discussed under Information Returns, later in this chapter. Free tax filing federal and state You must give the recipient of these payments (the payee) a statement showing the total amount paid during the year. Free tax filing federal and state You must include the payee's identification number and your identification number on the returns and statements. Free tax filing federal and state Employee. Free tax filing federal and state   If you have employees, you must get an SSN from each of them. Free tax filing federal and state Record the name and SSN of each employee exactly as they are shown on the employee's social security card. Free tax filing federal and state If the employee's name is not correct as shown on the card, the employee should request a new card from the SSA. Free tax filing federal and state This may occur if the employee's name was changed due to marriage or divorce. Free tax filing federal and state   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 tax filing federal and state   If your employee does not have an SSN, he or she should file Form SS-5 with the SSA. Free tax filing federal and state Other payee. Free tax filing federal and state   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 tax filing federal and state If you must report payments to an organization, such as a corporation or partnership, you must get its EIN. Free tax filing federal and state   To get the payee's SSN or EIN, use Form W-9, Request for Taxpayer Identification Number and Certification. Free tax filing federal and state   A payee who does not provide you with an identification number may be subject to backup withholding. Free tax filing federal and state For information on backup withholding, see the Form W-9 instructions and the General Instructions for Certain Information Returns. Free tax filing federal and state Income Tax This part explains whether you have to file an income tax return and when you file it. Free tax filing federal and state It also explains how you pay the tax. Free tax filing federal and state 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 tax filing federal and state 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 tax filing federal and state How Do I File? File your income tax return on Form 1040 and attach Schedule C or Schedule C-EZ. Free tax filing federal and state Enter the net profit or loss from Schedule C or Schedule C-EZ on page 1 of Form 1040. Free tax filing federal and state Use Schedule C to figure your net profit or loss from your business. Free tax filing federal and state If you operated more than one business as a sole proprietorship, you must attach a separate Schedule C for each business. Free tax filing federal and state 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 tax filing federal and state IRS e-file (Electronic Filing) Please click here for the text description of the image. Free tax filing federal and state E-file logo You may be able to file your tax returns electronically using an IRS e-file option. Free tax filing federal and state Table 1-1 lists the benefits of IRS e-file. Free tax filing federal and state IRS e-file uses automation to replace most of the manual steps needed to process paper returns. Free tax filing federal and state As a result, the processing of e-file returns is faster and more accurate than the processing of paper returns. Free tax filing federal and state As with a paper return, you are responsible for making sure your return contains accurate information and is filed on time. Free tax filing federal and state Using e-file does not affect your chances of an IRS examination of your return. Free tax filing federal and state You can file most commonly used business forms using IRS e-file. Free tax filing federal and state For more information, visit IRS. Free tax filing federal and state gov. Free tax filing federal and state Electronic signatures. Free tax filing federal and state   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 tax filing federal and state 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 tax filing federal and state 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 tax filing federal and state    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 tax filing federal and state You will also need to provide your date of birth (DOB). Free tax filing federal and state Make sure your DOB is accurate and matches the information on record with the Social Security Administration before you e-file. Free tax filing federal and state To do this, check your annual Social Security Statement. Free tax filing federal and state   With a Self-Select PIN, there is nothing to sign and nothing to mail—not even your Forms W-2. Free tax filing federal and state For more details on the Self-Select PIN program, visit IRS. Free tax filing federal and state gov. Free tax filing federal and state State returns. Free tax filing federal and state   In most states, you can file an electronic state return simultaneously with your federal return. Free tax filing federal and state For more information, check with your local IRS office, state tax agency, tax professional, or IRS. Free tax filing federal and state gov. Free tax filing federal and state Refunds. Free tax filing federal and state   You can have your refund check mailed to you, or you can have your refund deposited directly to your checking or savings account. Free tax filing federal and state   With e-file, your refund will be issued in half the time as when filing on paper. Free tax filing federal and state Most refunds are issued within 3 weeks. Free tax filing federal and state If you choose Direct Deposit, you can receive your refund in as few as 10 days. Free tax filing federal and state Offset against debts. Free tax filing federal and state   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 tax filing federal and state You will be notified if the refund you claimed has been offset against your debts. Free tax filing federal and state Refund inquiries. Free tax filing federal and state   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 tax filing federal and state 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 tax filing federal and state To check on your refund, do one of the following. Free tax filing federal and state Go to IRS. Free tax filing federal and state gov and click on Where's My Refund. Free tax filing federal and state Call 1-800-829-4477 for automated refund information, and follow the recorded instructions. Free tax filing federal and state Call 1-800-829-1954 during the hours shown in your form instructions. Free tax filing federal and state Balance due. Free tax filing federal and state   If you owe tax, you must pay it by April 15, 2014, to avoid late-payment penalties and interest. Free tax filing federal and state You can make your payment electronically by scheduling an electronic funds withdrawal from your checking or savings account or by credit card. Free tax filing federal and state Using an Authorized IRS e-file Provider Many tax professionals can electronically file paperless returns for their clients. Free tax filing federal and state You have two options. Free tax filing federal and state 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 tax filing federal and state You can have an authorized IRS e-file provider prepare your return and transmit it for you electronically. Free tax filing federal and state 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 tax filing federal and state Depending on the provider and the specific services requested, a fee may be charged. Free tax filing federal and state To find an authorized IRS e-file provider near you, go to IRS. Free tax filing federal and state gov or look for an “Authorized IRS e-file Provider” sign. Free tax filing federal and state Using Your Personal Computer A computer with Internet access is all you need to file your tax return using IRS e-file. Free tax filing federal and state When you use your personal computer, you can e-file your return from your home any time of the day or night. Free tax filing federal and state Sign your return electronically using a self-selected PIN to complete the process. Free tax filing federal and state There is no signature form to submit or Forms W-2 to send in. Free tax filing federal and state Free Internet filing options. Free tax filing federal and state   More taxpayers can now prepare and e-file their individual income tax returns free using commercial tax preparation software accessible through IRS. Free tax filing federal and state gov or www. Free tax filing federal and state usa. Free tax filing federal and state gov. Free tax filing federal and state The IRS is partnering with the tax software industry to offer free preparation and filing services to a significant number of taxpayers. Free tax filing federal and state Security and privacy certificate programs will assure tax data is safe and secure. Free tax filing federal and state To see if you qualify for these services, visit the Return Preparation and Filing Options page at IRS. Free tax filing federal and state gov. Free tax filing federal and state   If you cannot use the free services, you can buy tax preparation software at various electronics stores or computer and office supply stores. Free tax filing federal and state 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 tax filing federal and state Filing Through Employers and Financial Institutions Some businesses offer free e-file to their employees, members, or customers. Free tax filing federal and state Others offer it for a fee. Free tax filing federal and state Ask your employer or financial institution if they offer IRS e-file as an employee, member, or customer benefit. Free tax filing federal and state Free Help With Your Return Free help in preparing your return is available nationwide from IRS-trained volunteers. Free tax filing federal and state 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 tax filing federal and state Some locations offer free electronic filing. Free tax filing federal and state Table 1-1. Free tax filing federal and state Benefits of IRS e-file Accuracy • Your chance of getting an error notice from the IRS is significantly reduced. Free tax filing federal and state Security • Your privacy and security are assured. Free tax filing federal and state Electronic signatures • Create your own personal identification number (PIN) and file a completely paperless return through your tax preparation software or tax professional. Free tax filing federal and state There is nothing to mail. Free tax filing federal and state Proof of acceptance • You receive an electronic acknowledgment within 48 hours that the IRS has accepted your return for processing. Free tax filing federal and state Fast refunds • You get your refund faster with Direct Deposit—in as few as 10 days. Free tax filing federal and state Free Internet filing options • Use IRS. Free tax filing federal and state gov to access commercial tax preparation and e-file services available at no cost to eligible taxpayers. Free tax filing federal and state Electronic payment options • Convenient, safe, and secure electronic payment options are available. Free tax filing federal and state E-file and pay your taxes in a single step. Free tax filing federal and state Schedule an electronic funds withdrawal from your checking or savings account (up to and including April 15, 2014) or pay by credit card. Free tax filing federal and state Federal/State filing • Prepare and file your federal and state tax returns together and double the benefits you get from e-file. Free tax filing federal and state When Is My Tax Return Due? Form 1040 for calendar year 2013 is due by April 15, 2014. Free tax filing federal and state 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 tax filing federal and state If you file late, you may have to pay penalties and interest. Free tax filing federal and state If you cannot file your return on time, use Form 4868, Application for Automatic Extension of Time To File U. Free tax filing federal and state S. Free tax filing federal and state Individual Income Tax Return, to request an automatic 6-month extension. Free tax filing federal and state For calendar year taxpayers, this will extend the tax filing due date until October 15. Free tax filing federal and state Filing an extension does not extend the time to pay your taxes, only the time to file the tax return. Free tax filing federal and state How Do I Pay Income Tax? Federal income tax is a pay-as-you-go tax. Free tax filing federal and state You must pay it as you earn or receive income during the year. Free tax filing federal and state An employee usually has income tax withheld from his or her pay. Free tax filing federal and state 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 tax filing federal and state 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 tax filing federal and state Use Form 1040-ES to figure and pay the tax. Free tax filing federal and state If you do not have to make estimated tax payments, you can pay any tax due when you file your return. Free tax filing federal and state For more information on estimated tax, see Publication 505, Tax Withholding and Estimated Tax. Free tax filing federal and state What are my payment options?   You can pay your estimated tax electronically using various options. Free tax filing federal and state If you pay electronically, there is no need to mail in Form 1040-ES payment vouchers. Free tax filing federal and state These options include: Paying electronically through the Electronic Federal Tax Payment System (EFTPS). Free tax filing federal and state Paying by authorizing an electronic funds withdrawal when you file Form 1040 electronically. Free tax filing federal and state Paying by credit or debit card over the phone or by Internet. Free tax filing federal and state 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 tax filing federal and state EFTPS    To enroll in EFTPS, go to www. Free tax filing federal and state eftps. Free tax filing federal and state gov or call 1-800-555-4477. Free tax filing federal and state When you request a new EIN and you will have a tax obligation, you are automatically enrolled in EFTPS. Free tax filing federal and state Benefits of EFTPS: The chance of an error in making your payments is reduced. Free tax filing federal and state You receive immediate confirmation of every transaction. Free tax filing federal and state Penalty for underpayment of tax. Free tax filing federal and state   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 tax filing federal and state The IRS will figure the penalty for you and send you a bill. Free tax filing federal and state 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 tax filing federal and state For more information, see Publication 505. Free tax filing federal and state Self-Employment (SE) Tax Self-employment tax (SE tax) is a social security and Medicare tax primarily for individuals who work for themselves. Free tax filing federal and state It is similar to the social security and Medicare taxes withheld from the pay of most wage earners. Free tax filing federal and state If you earned income as a statutory employee, you do not pay SE tax on that income. Free tax filing federal and state Social security coverage. Free tax filing federal and state   Social security benefits are available to self-employed persons just as they are to wage earners. Free tax filing federal and state Your payments of SE tax contribute to your coverage under the social security system. Free tax filing federal and state Social security coverage provides you with retirement benefits, disability benefits, survivor benefits, and hospital insurance (Medicare) benefits. Free tax filing federal and state By not reporting all of your self-employment income, you could cause your social security benefits to be lower when you retire. Free tax filing federal and state How to become insured under social security. Free tax filing federal and state   You must be insured under the social security system before you begin receiving social security benefits. Free tax filing federal and state You are insured if you have the required number of credits (also called quarters of coverage), discussed next. Free tax filing federal and state Earning credits in 2013 and 2014. Free tax filing federal and state   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 tax filing federal and state 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 tax filing federal and state   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 tax filing federal and state    Making false statements to get or to increase social security benefits may subject you to penalties. Free tax filing federal and state The Social Security Administration (SSA) time limit for posting self-employment income. Free tax filing federal and state   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 tax filing federal and state 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 tax filing federal and state The SSA will not change its records to increase your self-employment income. Free tax filing federal and state Who must pay self-employment tax. Free tax filing federal and state   You must pay SE tax and file Schedule SE (Form 1040) if either of the following applies. Free tax filing federal and state Your net earnings from self-employment (excluding church employee income) were $400 or more. Free tax filing federal and state You had church employee income of $108. Free tax filing federal and state 28 or more. Free tax filing federal and state The SE tax rules apply no matter how old you are and even if you are already receiving social security or Medicare benefits. Free tax filing federal and state SE tax rate. Free tax filing federal and state   For 2013, the SE tax rate on net earnings is 15. Free tax filing federal and state 3% (12. Free tax filing federal and state 4% social security tax plus 2. Free tax filing federal and state 9% Medicare tax). Free tax filing federal and state Maximum earnings subject to SE tax. Free tax filing federal and state   Only the first $113,700 of your combined wages, tips, and net earnings in 2013 is subject to any combination of the 12. Free tax filing federal and state 4% social security part of SE tax, social security tax, or railroad retirement (tier 1) tax. Free tax filing federal and state   All your combined wages, tips, and net earnings in 2013 are subject to any combination of the 2. Free tax filing federal and state 9% Medicare part of SE tax, social security tax, or railroad retirement (tier 1) tax. Free tax filing federal and state   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 tax filing federal and state 4% social security part of the SE tax on any of your net earnings. Free tax filing federal and state However, you must pay the 2. Free tax filing federal and state 9% Medicare part of the SE tax on all your net earnings. Free tax filing federal and state Deduct one-half of your SE tax as an adjustment to income on line 27 of Form 1040. Free tax filing federal and state   More information. Free tax filing federal and state   For information on methods of calculating SE tax, see Chapter 10, Self-Employment Tax. Free tax filing federal and state Table 1-2. Free tax filing federal and state 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 tax filing federal and state Self-employment tax Schedule SE File with Form 1040. Free tax filing federal and state 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 tax filing federal and state Social security and Medicare taxes and income tax withholding 941 or 944 April 30, July 31, October 31, and January 313. Free tax filing federal and state     See Publication 15. Free tax filing federal and state 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 tax filing federal and state   Last day of February (March 31 if filing electronically)3. Free tax filing federal and state Federal unemployment (FUTA) tax 940 January 313. Free tax filing federal and state     April 30, July 31, October 31, and January 31, but only if the liability for unpaid tax is more than $500. Free tax filing federal and state 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 tax filing federal and state     Other forms – see the General Instructions for Certain Information Returns. Free tax filing federal and state Excise tax See Excise Taxes See the instructions to the forms. Free tax filing federal and state 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 tax filing federal and state For more information, see Publication 509, Tax Calendars. Free tax filing federal and state 2 File a separate schedule for each business. Free tax filing federal and state 3 See the form instructions if you go out of business, change the form of your business, or stop paying wages. Free tax filing federal and state     Employment Taxes If you have employees, you will need to file forms to report employment taxes. Free tax filing federal and state Employment taxes include the following items. Free tax filing federal and state Social security and Medicare taxes. Free tax filing federal and state Federal income tax withholding. Free tax filing federal and state Federal unemployment (FUTA) tax. Free tax filing federal and state For more information, see Publication 15 (Circular E), Employer's Tax Guide. Free tax filing federal and state That publication explains your tax responsibilities as an employer. Free tax filing federal and state To help you determine whether the people working for you are your employees, see Publication 15-A, Employer's Supplemental Tax Guide. Free tax filing federal and state That publication has information to help you determine whether an individual is an independent contractor or an employee. Free tax filing federal and state 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 tax filing federal and state An independent contractor is someone who is self-employed. Free tax filing federal and state You do not generally have to withhold or pay any taxes on payments made to an independent contractor. Free tax filing federal and state 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 tax filing federal and state Manufacture or sell certain products. Free tax filing federal and state Operate certain kinds of businesses. Free tax filing federal and state Use various kinds of equipment, facilities, or products. Free tax filing federal and state Receive payment for certain services. Free tax filing federal and state For more information on excise taxes, see Publication 510, Excise Taxes. Free tax filing federal and state Form 720. Free tax filing federal and state   The federal excise taxes reported on Form 720, Quarterly Federal Excise Tax Return, consist of several broad categories of taxes, including the following. Free tax filing federal and state Environmental taxes on the sale or use of ozone-depleting chemicals and imported products containing or manufactured with these chemicals. Free tax filing federal and state Communications and air transportation taxes. Free tax filing federal and state Fuel taxes. Free tax filing federal and state Tax on the first retail sale of heavy trucks, trailers, and tractors. Free tax filing federal and state Manufacturers taxes on the sale or use of a variety of different articles. Free tax filing federal and state Tax on indoor tanning services. Free tax filing federal and state Form 2290. Free tax filing federal and state   There is a federal excise tax on the use of certain trucks, truck tractors, and buses on public highways. Free tax filing federal and state The tax applies to vehicles having a taxable gross weight of 55,000 pounds or more. Free tax filing federal and state Report the tax on Form 2290, Heavy Highway Vehicle Use Tax Return. Free tax filing federal and state For more information, see the Instructions for Form 2290. Free tax filing federal and state Depositing excise taxes. Free tax filing federal and state   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 tax filing federal and state For details on depositing excise taxes, see the Instructions for Form 720. Free tax filing federal and state Information Returns If you make or receive payments in your business, you may have to report them to the IRS on information returns. Free tax filing federal and state 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 tax filing federal and state You must give a copy of each information return you are required to file to the recipient or payer. Free tax filing federal and state In addition to the forms described below, you may have to use other returns to report certain kinds of payments or transactions. Free tax filing federal and state For more details on information returns and when you have to file them, see the General Instructions for Certain Information Returns. Free tax filing federal and state Form 1099-MISC. Free tax filing federal and state   Use Form 1099-MISC, Miscellaneous Income, to report certain payments you make in your business. Free tax filing federal and state These payments include the following items. Free tax filing federal and state 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 tax filing federal and state Rent payments of $600 or more, other than rents paid to real estate agents. Free tax filing federal and state Prizes and awards of $600 or more that are not for services, such as winnings on TV or radio shows. Free tax filing federal and state Royalty payments of $10 or more. Free tax filing federal and state Payments to certain crew members by operators of fishing boats. Free tax filing federal and state 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 tax filing federal and state Form W-2. Free tax filing federal and state   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 tax filing federal and state You can file Form W-2 online. Free tax filing federal and state For more information about Form W-2, see the General Instructions for Forms W-2 and W-3. Free tax filing federal and state Penalties. Free tax filing federal and state   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 tax filing federal and state For more information, see the General Instructions for Certain Information Returns. Free tax filing federal and state Failure to file information returns. Free tax filing federal and state 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 tax filing federal and state Failure to furnish correct payee statements. Free tax filing federal and state 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 tax filing federal and state Waiver of penalties. Free tax filing federal and state   These penalties will not apply if you can show that the failure was due to reasonable cause and not willful neglect. Free tax filing federal and state   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 tax filing federal and state (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 tax filing federal and state ) Form 8300. Free tax filing federal and state   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 tax filing federal and state Cash includes U. Free tax filing federal and state S. Free tax filing federal and state and foreign coin and currency. Free tax filing federal and state It also includes certain monetary instruments such as cashier's and traveler's checks and money orders. Free tax filing federal and state Cash does not include a check drawn on an individual's personal account (personal check). Free tax filing federal and state For more information, see Publication 1544, Reporting Cash Payments of Over $10,000 (Received in a Trade or Business). Free tax filing federal and state Penalties. Free tax filing federal and state   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 tax filing federal and state Table 1-3. Free tax filing federal and state Going Out of Business Checklists (Note. Free tax filing federal and state The following checklists highlight the typical final forms and schedules you may need to file if you ever go out of business. Free tax filing federal and state For more information, see the instructions for the listed forms. Free tax filing federal and state ) 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 tax filing federal and state   □ 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 tax filing federal and state   □ File Form 8594 with your Form 1040 if you sold your business. Free tax filing federal and state Self-employment tax □ File Schedule SE with your Form 1040 for the year in which you go out of business. Free tax filing federal and state Employment taxes □ File Form 941 (or Form 944) for the calendar quarter in which you make final wage payments. Free tax filing federal and state Note. Free tax filing federal and state 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 tax filing federal and state   □ File Form 940 for the calendar year in which final wages were paid. Free tax filing federal and state Note. Free tax filing federal and state Do not forget to check box d, Final: Business closed or stopped paying wages, under Type of Return. Free tax filing federal and state Information returns □ Provide Forms W-2 to your employees for the calendar year in which you make final wage payments. Free tax filing federal and state Note. Free tax filing federal and state These forms are generally due by the due date of your final Form 941 or Form 944. Free tax filing federal and state   □ File Form W-3 to file Forms W-2. Free tax filing federal and state Note. Free tax filing federal and state These forms are generally due within 1 month after the due date of your final Form 941 or Form 944. Free tax filing federal and state   □ 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 tax filing federal and state   □ File Form 1096 to file Forms 1099-MISC. 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Free tax filing federal and state Publication 557 - Introductory Material Table of Contents What's New Reminders Introduction What's New Proposed regulations on “good faith determinations”. Free tax filing federal and state  Proposed regulations modify standards for making a good faith determination that a foreign organization is a charitable organization, grants to which may be qualifying distributions and not taxable expenditures. Free tax filing federal and state The proposed regulations identify a broader class of tax practitioners upon whose written advice a private foundation may base a “good faith determination. Free tax filing federal and state ” See, Proposed Regulations: Reliance Standards for Making Good Faith Determinations, REG-134974-12, 2012-47 I. Free tax filing federal and state R. Free tax filing federal and state B. Free tax filing federal and state 553. Free tax filing federal and state Prop. Free tax filing federal and state Regs. Free tax filing federal and state on Good Faith Determinations. Free tax filing federal and state New Requirements for section 501(c)(3) Hospitals Under the Affordable Care Act. Free tax filing federal and state  The Affordable Care Act (ACA), enacted March 23, 2010, added new requirements that hospital organizations must satisfy in order to be described in section 501(c)(3), as well as new reporting requirements and excise taxes. Free tax filing federal and state On June 22, 2012, the Service issued a notice of proposed rulemaking that addresses the new requirements enacted by the ACA applicable to section 501(c)(3) hospital organizations. Free tax filing federal and state See, Proposed Regulations: Additional Requirements for Charitable Hospitals, REG-13026-11, 77 Fed. Free tax filing federal and state Reg. Free tax filing federal and state 38148. Free tax filing federal and state On April 3, 2013, the Service issued proposed regulations on the ACA's community health needs assessment (CHNA) requirements. Free tax filing federal and state The proposed regulations also discuss the related reporting and excise tax requirements for charitable hospitals and the consequences for failure to satisfy the section 501(r) requirements. Free tax filing federal and state See, Proposed Regulations: Community Health Needs Assessments for Charitable Hospitals, REG-106499-12, 78 Fed. Free tax filing federal and state Reg. Free tax filing federal and state 20,523. Free tax filing federal and state Timing of when an Organization is exempt for Federal Tax Purposes. Free tax filing federal and state  As noted in section 2. Free tax filing federal and state 03(4) of Revenue Procedure 2013-9, 2013-2 I. Free tax filing federal and state R. Free tax filing federal and state B. Free tax filing federal and state 267, the provisions in section 11. Free tax filing federal and state 01 regarding the effect of determination letters or rulings recognizing exempt status of organizations described in section 501(c), other than sections 501(c)(3), (9), (17), and (29), have been revised. Free tax filing federal and state Prior to this year, and back to 1962, when such organizations applied for recognition, the IRS would usually recognize the organizations as tax exempt from the date of formation, no matter how long the interval between the date of formation and the date of application. Free tax filing federal and state In addition to the practical difficulties of ascertaining an organization's purposes and activities for this period, such recognition is now potentially inconsistent with the provisions of section 6033(j), which automatically revokes the exempt status of an organization that fails to file required Form 990 series returns or notices for three consecutive years. Free tax filing federal and state The new procedure adopts a practice similar to the rule for section 501(c)(3) organizations for these organizations, generally permitting recognition from the date of formation if the organization has: always met the requirements for exemption, has applied within 27 months from the end of the month in which it was organized, and has not failed to file required Form 990 series returns or notices for three consecutive years. Free tax filing federal and state Section 11. Free tax filing federal and state 01(3) notes: an organization that otherwise meets the requirements for tax-exempt status and the issuance of a determination letter or ruling that does not meet the requirements for recognition from date of formation will generally be recognized from the postmark date of its application. Free tax filing federal and state Exempt Organizations Select Check. Free tax filing federal and state  The IRS has developed an on-line search tool, Exempt Organizations Select Check, that allows users to select an exempt organization and check certain information about its federal tax status and filings. Free tax filing federal and state It consolidates three former search sites into one, providing expanded search capability and a more efficient way to search for organizations that: Are eligible to receive tax-deductible charitable contributions (Publication 78 data). Free tax filing federal and state Users may rely on this list in determining deductibility of contributions, just as they did when Publication 78 was a separate electronic publication rather than part of Select Check. Free tax filing federal and state Have had their tax-exempt status automatically revoked under the law because they have not filed Form 990 series returns or notices annually as required for three consecutive years (Auto-Revocation List). Free tax filing federal and state Have filed a Form 990-N (e-Postcard) annual electronic notice. Free tax filing federal and state  In addition to searching for a particular organization, users may download a complete list of each of the three types of organizations through Exempt Organizations Select Check. Free tax filing federal and state See also Revenue Procedure 2011-33, 2011-25 I. Free tax filing federal and state R. Free tax filing federal and state B. Free tax filing federal and state 887. Free tax filing federal and state Future developments. Free tax filing federal and state . Free tax filing federal and state  The IRS has created a page on IRS. Free tax filing federal and state gov for information about Publication 557, at www. Free tax filing federal and state irs. Free tax filing federal and state gov/pub557. Free tax filing federal and state Information about any future developments affecting Publication 557 (such as legislation enacted after we release it) will be posted on that page. Free tax filing federal and state Reminders The Patient Protection and Affordable Care Act (ACA). Free tax filing federal and state   The ACA added several new laws. Free tax filing federal and state This includes a new excise tax on indoor tanning services, a small business health care tax credit, additional requirements for tax-exempt hospitals, and the section 501(c)(29) CO-OP program. Free tax filing federal and state For more information, go to IRS. Free tax filing federal and state gov and select Affordable Care Act Tax Provisions. Free tax filing federal and state Electronic filing requirement for large organizations. Free tax filing federal and state  For tax years ending on or after December 31, 2006, only organizations that file 250 returns during the calendar year and that have total assets of $10 million or more are required to file Form 990 electronically. Free tax filing federal and state For more information, go to e-file for Charities and Non-Profits. Free tax filing federal and state Section 501(c)(15) gross receipts. Free tax filing federal and state   The definition of gross receipts for purposes of determining whether small insurance companies qualify as tax-exempt under section 501(c)(15) has changed. Free tax filing federal and state See Notice 2006-42, 2006-19 I. Free tax filing federal and state R. Free tax filing federal and state B. Free tax filing federal and state 878, Notice 2006-42. Free tax filing federal and state Prohibited tax shelter transactions. Free tax filing federal and state  New excise taxes are imposed under section 4965 on certain tax-exempt organizations entering into prohibited tax shelter transactions. Free tax filing federal and state See T. Free tax filing federal and state D. Free tax filing federal and state 9492, Excise Taxes on Prohibited Tax Shelter Transactions and Related Disclosure Requirements, 2010-33 I. Free tax filing federal and state R. Free tax filing federal and state B. Free tax filing federal and state 242. Free tax filing federal and state See IRS Issues Final Regulations Regarding Excise Taxes on Prohibited Tax Shelter Transactions and Related Disclosure Requirement. Free tax filing federal and state Pension Protection Act of 2006 tax changes. Free tax filing federal and state  The Pension Protection Act of 2006 made numerous changes to the tax law provisions affecting tax-exempt organizations. Free tax filing federal and state Unless otherwise noted, most of the changes became effective on August 17, 2006. Free tax filing federal and state For key provisions, go to The Pension Protection Act of 2006. Free tax filing federal and state Section 501(c)(3) organizations must make their Form 990-T, Exempt Organization Business Tax Return (and proxy tax under section 6033(e)), open for public inspection for a period of 3 years from the date the Form 990-T is required to be filed (determined with regard to any extension of time for filing) or is actually filed, whichever is later. Free tax filing federal and state There is an increase in excise taxes relating to public charities, social welfare organizations, and private foundations. Free tax filing federal and state There are additional standards for credit counseling organizations. Free tax filing federal and state The definition of convention or association of churches has been modified. Free tax filing federal and state Entities that are not required to file Form 990 or 990-EZ must file new Form 990-N, Electronic Notice (e-Postcard) for Tax-Exempt Organizations Not Required to File Form 990 or 990-EZ. Free tax filing federal and state The requirements of disclosure to state officials relating to exempt organizations has been modified. Free tax filing federal and state There are excise taxes imposed on excess benefit transactions involving donor advised funds and sponsoring organizations. Free tax filing federal and state There are new excise taxes on prohibited tax shelter transactions. Free tax filing federal and state There is a modification of recordkeeping requirements for certain charitable contributions. Free tax filing federal and state Introduction This publication discusses the rules and procedures for organizations that seek recognition of exemption from federal income tax under section 501(a) of the Internal Revenue Code (the Code). Free tax filing federal and state It explains the procedures you must follow to obtain an appropriate ruling or determination letter recognizing your organization's exemption, as well as certain other information that applies generally to all exempt organizations. Free tax filing federal and state To qualify for exemption under the Code, your organization must be organized for one or more of the purposes specifically designated in the Code. Free tax filing federal and state Organizations that are exempt under section 501(a) include those organizations described in section 501(c). Free tax filing federal and state Section 501(c) organizations are covered in this publication. Free tax filing federal and state Chapter 1, Application, Approval, and Appeal Procedures, provides general information about the procedures for obtaining recognition of tax-exempt status. Free tax filing federal and state Chapter 2, Filing Requirements and Required Disclosures, contains information about annual filing requirements and other matters that may affect your organization's tax-exempt status. Free tax filing federal and state Chapter 3, Section 501(c)(3) Organizations, contains detailed information on various matters affecting section 501(c)(3) organizations, including a section on the determination of private foundation status. Free tax filing federal and state Chapter 4, Other Section 501(c) Organizations, includes separate sections for specific types of organizations described in section 501(c). Free tax filing federal and state Chapter 5, Excise Taxes, provides information on when excise taxes may be imposed. Free tax filing federal and state Organizations not discussed in this publication. Free tax filing federal and state   Certain organizations that may qualify for exemption are not discussed in this publication, although they are included in the Organization Reference Chart. Free tax filing federal and state These organizations (and the Code sections that apply to them) are as follows. Free tax filing federal and state Corporations organized under Acts of Congress 501(c)(1) Teachers' retirement fund associations 501(c)(11) Mutual insurance companies 501(c)(15) Corporations organized to finance crop operations 501(c)(16) Employee funded pension trusts (created before June 25, 1959) 501(c)(18) Withdrawal liability payment fund 501(c)(22) Veterans' organizations (created before 1880) 501(c)(23) National Railroad Retirement Investment Trust 501(c)(28) Religious and apostolic associations 501(d) Cooperative hospital service organizations 501(e) Cooperative service organizations of operating educational organizations 501(f)   Section 501(c)(24) organizations (section 4049 ERISA trusts) are neither discussed in the text nor listed in the Organization Reference Chart. Free tax filing federal and state   Similarly, farmers' cooperative associations that qualify for exemption under section 521, qualified state tuition programs described in section 529, and pension, profit-sharing, and stock bonus plans described in section 401(a) are not discussed in this publication. Free tax filing federal and state If you think your organization falls within one of these categories, contact the IRS for any additional information you need. Free tax filing federal and state For telephone assistance, call 1-877-829-5500. Free tax filing federal and state   Check the Table of Contents at the beginning of this publication to determine whether your organization is described in this publication. Free tax filing federal and state If it is, read the chapter (or section) that applies to your type of organization for the specific information you must give when applying for recognition of exemption. Free tax filing federal and state Organization Reference Chart. Free tax filing federal and state   The Organization Reference Chart enables you to locate at a glance the section of the Code under which your organization might qualify for exemption. Free tax filing federal and state It also shows the required application form and, if your organization meets the exemption requirements, the annual return to be filed (if any), and whether or not a contribution to your organization will be deductible by a donor. Free tax filing federal and state It also describes each type of qualifying organization and the general nature of its activities. Free tax filing federal and state   You may use the Organization Reference Chart to determine the Code section that you think applies to your organization. Free tax filing federal and state Any correspondence with the IRS (in requesting forms or otherwise) will be expedited if you indicate in your correspondence the appropriate Code section. Free tax filing federal and state Check the IRS website, IRS. Free tax filing federal and state gov, for the latest updates, Tax Information for Charities & Other Non-Profits, www. Free tax filing federal and state irs. Free tax filing federal and state gov/charities/index. Free tax filing federal and state html. Free tax filing federal and state Comments and suggestions. Free tax filing federal and state   We welcome your comments about this publication and your suggestions for future editions. Free tax filing federal and state   You can e-mail us while visiting our website at IRS. Free tax filing federal and state gov. Free tax filing federal and state   You can send your comments to us at the following address: Internal Revenue Service Tax Forms and Publications Division 1111 Constitution Ave. Free tax filing federal and state NW, IR-6526 Washington, DC 20224   We respond to many letters by telephone. Free tax filing federal and state Therefore, it would be helpful if you would include your daytime phone number, including the area code, in your correspondence. Free tax filing federal and state   If you wish telephone assistance, please call 1-877-829-5500. Free tax filing federal and state This toll-free telephone service is available Monday through Friday. Free tax filing federal and state Prev  Up  Next   Home   More Online Publications