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Free TaxFree tax 15. Free tax Estimated Tax Table of Contents What's New Introduction Topics - This chapter discusses: Useful Items - You may want to see: Special Estimated Tax Rules for Qualified FarmersQualified Farmer Special Rules for Qualified Farmers Estimated Tax Penalty for 2013 What's New Net Investment Income Tax. Free tax . Free tax For tax years beginning in 2013, you may be subject to Net Investment Income Tax (NIIT). Free tax NIIT is a 3. Free tax 8% tax on the lesser of net investment income or the excess of your modified adjusted gross income (MAGI) over the threshold amount. Free tax NIIT may need to be included when calculating your estimated tax. Free tax For more information, see Publication 505,Tax Withholding and Estimated Tax. Free tax Additional Medicare Tax. Free tax For tax years beginning in 2013, a 0. Free tax 9% Additional Medicare Tax applies to Medicare wages, Railroad Retirement Tax Act (RRTA) compensation, and self-employment income over a threshold amount based on your filing status. Free tax You may need to include this amount when figuring your estimated tax. Free tax For more information, see Publication 505. Free tax Introduction Estimated tax is the method used to pay tax on income that is not subject to withholding. Free tax See Publication 505 for the general rules and requirements for paying estimated tax. Free tax If you are a qualified farmer, defined below, you are subject to the special rules covered in this chapter for paying estimated tax. Free tax Topics - This chapter discusses: Special estimated tax rules for qualified farmers Estimated tax penalty Useful Items - You may want to see: Publication 505 Tax Withholding and Estimated Tax Form (and Instructions) 1040 U. Free tax S. Free tax Individual Income Tax Return 1040-ES Estimated Tax for Individuals 2210-F Underpayment of Estimated Tax by Farmers and Fishermen See chapter 16 for information about getting publications and forms. Free tax Special Estimated Tax Rules for Qualified Farmers Special rules apply to the payment of estimated tax by individuals who are qualified farmers. Free tax If you are not a qualified farmer as defined next, see Publication 505 for the estimated tax rules that apply. Free tax Qualified Farmer An individual is a qualified farmer for 2013 if at least two-thirds of his or her gross income from all sources for 2012 or 2013 was from farming. Free tax See Gross Income , next, for information on how to figure your gross income from all sources and see Gross Income From Farming , later, for information on how to figure your gross income from farming. Free tax See also Percentage From Farming , later, for information on how to determine the percentage of your gross income from farming. Free tax Gross Income Gross income is all income you receive in the form of money, goods, property, and services that is not exempt from income tax. Free tax On a joint return, you must add your spouse's gross income to your gross income. Free tax To decide whether two-thirds of your gross income was from farming, use as your gross income the total of the following income (not loss) amounts from your tax return. Free tax Wages, salaries, tips, etc. Free tax Taxable interest. Free tax Ordinary dividends. Free tax Taxable refunds, credits, or offsets of state and local income taxes. Free tax Alimony. Free tax Gross business income from Schedule C (Form 1040). Free tax Gross business receipts from Schedule C-EZ (Form 1040). Free tax Capital gains from Schedule D (Form 1040). Free tax Losses are not netted against gains. Free tax Gains on sales of business property. Free tax Taxable IRA distributions, pensions, annuities, and social security benefits. Free tax Gross rental income from Schedule E (Form 1040). Free tax Gross royalty income from Schedule E (Form 1040). Free tax Taxable net income from an estate or trust reported on Schedule E (Form 1040). Free tax Income from a Real Estate Mortgage Investment Conduit reported on Schedule E (Form 1040). Free tax Gross farm rental income from Form 4835. Free tax Gross farm income from Schedule F (Form 1040). Free tax Your distributive share of gross income from a partnership, or limited liability company treated as a partnership, from Schedule K-1 (Form 1065). Free tax Your pro rata share of gross income from an S corporation, from Schedule K-1 (Form 1120S). Free tax Unemployment compensation. Free tax Other income not included with any of the items listed above. Free tax Gross Income From Farming Gross income from farming is income from cultivating the soil or raising agricultural commodities. Free tax It includes the following amounts. Free tax Income from operating a stock, dairy, poultry, bee, fruit, or truck farm. Free tax Income from a plantation, ranch, nursery, range, orchard, or oyster bed. Free tax Crop shares for the use of your land. Free tax Gains from sales of draft, breeding, dairy, or sporting livestock. Free tax Gross income from farming is the total of the following amounts from your tax return. Free tax Gross farm income from Schedule F (Form 1040). Free tax Gross farm rental income from Form 4835. Free tax Gross farm income from Schedule E (Form 1040), Parts II and III. Free tax Gains from the sale of livestock used for draft, breeding, sport, or dairy purposes reported on Form 4797. Free tax For more information about income from farming, see chapter 3. Free tax Farm income does not include any of the following: Wages you receive as a farm employee. Free tax Income you receive from contract grain harvesting and hauling with workers and machines you furnish. Free tax Gains you receive from the sale of farm land and depreciable farm equipment. Free tax Percentage From Farming Figure your gross income from all sources, discussed earlier. Free tax Then figure your gross income from farming, discussed earlier. Free tax Divide your farm gross income by your total gross income to determine the percentage of gross income from farming. Free tax Example 1. Free tax Jane Smith had the following total gross income and farm gross income amounts in 2013. Free tax Gross Income Total Farm Taxable interest $3,000 Dividends 500 Rental income (Sch E) 41,500 Farm income (Sch F) 75,000 $75,000 Gain (Form 4797) 5,000 5,000 Total $125,000 $80,000 Schedule D showed gain from the sale of dairy cows carried over from Form 4797 ($5,000) in addition to a loss from the sale of corporate stock ($2,000). Free tax However, that loss is not netted against the gain to figure Ms. Free tax Smith's total gross income or her gross farm income. Free tax Her gross farm income is 64% of her total gross income ($80,000 ÷ $125,000 = 0. Free tax 64). Free tax Special Rules for Qualified Farmers The following special estimated tax rules apply if you are a qualified farmer for 2013. Free tax You do not have to pay estimated tax if you file your 2013 tax return and pay all the tax due by March 3, 2014. Free tax You do not have to pay estimated tax if your 2013 income tax withholding (including any amount applied to your 2013 estimated tax from your 2012 return) will be at least 662/3% (. Free tax 6667) of the total tax shown on your 2013 tax return or 100% of the total tax shown on your 2012 return. Free tax If you must pay estimated tax, you are required to make only one estimated tax payment (your required annual payment) by January 15, 2014, using special rules to figure the amount of the payment. Free tax See Required Annual Payment , next, for details. Free tax Figure 15-1 presents an overview of the special estimated tax rules that apply to qualified farmers. Free tax Example 2. Free tax Assume the same fact as in Example 1. Free tax Ms. Free tax Smith's gross farm income is only 64% of her total income. Free tax Therefore, based on her 2013 income, she does not qualify to use the special estimated tax rules for qualified farmers. Free tax However, she does qualify if at least two-thirds of her 2012 gross income was from farming. Free tax Example 3. Free tax Assume the same facts as in Example 1 except that Ms. Free tax Smith's farm income from Schedule F was $90,000 instead of $75,000. Free tax This made her total gross income $140,000 ($3,000 + $500 + $41,500 + $90,000 + $5,000) and her farm gross income $95,000 ($90,000 + $5,000). Free tax She qualifies to use the special estimated tax rules for qualified farmers, since 67. Free tax 9% (at least two-thirds) of her gross income is from farming ($95,000 ÷ $140,000 = . Free tax 679). Free tax Required Annual Payment If you are a qualified farmer and must pay estimated tax for 2013, use the worksheet on Form 1040-ES to figure the amount of your required annual payment. Free tax Apply the following special rules for qualified farmers to the worksheet. Free tax On line 14a, multiply line 13c by 662/3% (. Free tax 6667). Free tax On line 14b, enter 100% of the tax shown on your 2012 tax return regardless of the amount of your adjusted gross income. Free tax For this purpose, the “tax shown on your 2012 tax return” is the amount on line 61 of your 2012 return modified by certain adjustments. Free tax For more information, see chapter 4 of Publication 505. Free tax Estimated Tax Penalty for 2013 If you do not pay all your required estimated tax for 2013 by January 15, 2014, or file your 2013 return and pay any tax due by March 3, 2014, you may owe a penalty. Free tax Use Form 2210-F, Underpayment of Estimated Tax by Farmers and Fishermen, to determine if you owe a penalty. Free tax See the instructions for Form 2210-F. Free tax Figure 15-1. Free tax Estimated Tax for Farmers Please click here for the text description of the image. Free tax Figure 2–A If you receive a penalty notice, do not ignore it, even if you think it is in error. Free tax You may get a penalty notice even though you filed your return on time, attached Form 2210-F, and met the gross-income-from-farming requirement. Free tax If you receive a penalty notice for underpaying estimated tax and you think it is in error, write to the address on the notice and explain why you think the notice is in error. Free tax Include a computation similar to the one in Example 1 (earlier), showing that you met the gross income from farming requirement. Free tax Prev Up Next Home More Online Publications
Report Consumer Fraud & Safety Hazards
If you suspect a law has been violated, contact your state or local consumer protection agency. This agency may take action or refer you to another state organization that has the authority where you live. A local law enforcement officer could also be able to provide advice and assistance.
Violations of federal laws should be reported to the federal agency responsible for enforcement. While federal agencies are rarely able to act on behalf of individual consumers, complaints are used to document patterns of abuse, allowing the agency to take action against a company.
You can find the appropriate federal agency to contact with your complaint by using this online directory.
People who have no intention of delivering what is sold, who misrepresent items, send counterfeit goods or otherwise try to trick you out of your money are committing fraud. If you suspect fraud, there are some additional steps to take.
- Contact the Federal Trade Commission.
- Scams that used the mail or interstate delivery service should also be reported to the U.S. Postal Inspection Service. It is illegal to use the mail to misrepresent or steal money.
Reporting fraud promptly improves your chances of recovering what you have lost and helps law enforcement authorities stop scams before others are victimized.
If you suspect you have a product that poses a safety hazard, report the problem to the appropriate federal agency:
- Automobiles- National Highway Traffic Safety Administration
- Drugs, medical devices- Food and Drug Administration
- Food- U.S. Department of Agriculture, Food and Drug Administration
- Seafood- Food and Drug Administration, U.S. Department of Commerce
- Toys, baby and play equipment, household products- U.S. Consumer Product Safety Commission