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H&r Block Online Tax Filing

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

The Defense Contract Audit Agency provides all contract audit services for the Department of Defense. This agency also provides accounting and financial advice to all Department of Defense components involved in procurement and contract administration.

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The H&r Block Online Tax Filing

H&r block online tax filing Index A Abatement of interest and penalties, Abatement of interest and penalties. H&r block online tax filing Accidents, Deductible losses. H&r block online tax filing , Nondeductible losses. H&r block online tax filing Adjusted basis, Adjusted Basis Adjustments to basis, Basis adjustment to corporation's property. H&r block online tax filing , Adjustments to Basis Amended returns, Amended return. H&r block online tax filing Appraisals, Appraisal. H&r block online tax filing , Costs of photographs and appraisals. H&r block online tax filing Assistance (see Tax help) B Bad debts, Nonbusiness bad debt. H&r block online tax filing Basis Adjusted, Adjusted Basis Adjustments to, Basis adjustment to corporation's property. H&r block online tax filing , Adjustments to Basis Replacement property, Basis of replacement property. H&r block online tax filing Business or income-producing property, Business or income-producing property. H&r block online tax filing Business purposes, property used partly for, Property used partly for business and partly for personal purposes. H&r block online tax filing C Cars Accidents, Deductible losses. H&r block online tax filing Fair market value of, Car value. H&r block online tax filing Cash gifts, Cash gifts. H&r block online tax filing Casualty losses, Table 3. H&r block online tax filing When To Deduct a Casualty or Theft Loss Deductible losses, Deductible losses. H&r block online tax filing Definition, Casualty Deposits, loss on, Casualty loss or ordinary loss. H&r block online tax filing Nondeductible losses, Nondeductible losses. H&r block online tax filing Progressive deterioration, Progressive deterioration. H&r block online tax filing Proof of, Casualty loss proof. H&r block online tax filing When to report, Losses. H&r block online tax filing Workbooks for listing property, Workbooks for casualties and thefts. H&r block online tax filing Clean up costs, Cost of cleaning up or making repairs. H&r block online tax filing Condemnation, Condemnations. H&r block online tax filing Corrosive drywall, Special Procedure for Damage From Corrosive Drywall Costs Appraisals, Costs of photographs and appraisals. H&r block online tax filing Clean up, Cost of cleaning up or making repairs. H&r block online tax filing Incidental expenses, Related expenses. H&r block online tax filing Landscaping, Landscaping. H&r block online tax filing Photographs taken after loss, Costs of photographs and appraisals. H&r block online tax filing Protection, Cost of protection. H&r block online tax filing Repair, Cost of cleaning up or making repairs. H&r block online tax filing Replacement, Replacement cost. H&r block online tax filing D Death of taxpayer Postponement of gain, Death of a taxpayer. H&r block online tax filing Deductible losses, Deductible losses. H&r block online tax filing Deduction limits, Deduction Limits $100 rule, $100 Rule 10% rule, 10% Rule 2% rule, 2% Rule Deposit losses, Mislaid or lost property. H&r block online tax filing , Table 3. H&r block online tax filing When To Deduct a Casualty or Theft Loss Reporting of (Table 1), Table 1. H&r block online tax filing Reporting Loss on Deposits When to report, Loss on deposits. H&r block online tax filing Disaster area losses, Lessee's loss. H&r block online tax filing Claiming on amended return, Claiming a disaster loss on an amended return. H&r block online tax filing Federal loan canceled, Federal loan canceled. H&r block online tax filing Federally declared disaster, Business or income-producing property located in a federally declared disaster area. H&r block online tax filing , Disaster Area Losses Figuring loss deduction, Figuring the loss deduction. H&r block online tax filing Form 1040X, How to report the loss on Form 1040X. H&r block online tax filing Home made unsafe, Home made unsafe by disaster. H&r block online tax filing How to deduct loss in preceding year, How to deduct your loss in the preceding year. H&r block online tax filing Inventory, Disaster loss to inventory. H&r block online tax filing Main home rules, Main home in disaster area. H&r block online tax filing , Gains. H&r block online tax filing Qualified disaster mitigation payments, Qualified disaster mitigation payments. H&r block online tax filing Qualified disaster relief payments, Qualified disaster relief payments. H&r block online tax filing Records to keep, Records. H&r block online tax filing Tax deadlines postponed, Covered disaster area. H&r block online tax filing When to deduct, When to deduct the loss. H&r block online tax filing Table 3, Table 3. H&r block online tax filing When To Deduct a Casualty or Theft Loss Disaster mitigation payments, Qualified disaster mitigation payments. H&r block online tax filing Disaster relief grants, Disaster relief. H&r block online tax filing Drywall, corrosive, Special Procedure for Damage From Corrosive Drywall Due dates Tax deadlines postponed, Postponed Tax Deadlines E Employer's emergency disaster fund, Employer's emergency disaster fund. H&r block online tax filing F Fair market value (FMV) Decline in value of property in or near casualty area, Decline in market value of property in or near casualty area. H&r block online tax filing Measuring decrease in, Decrease in Fair Market Value Items not to consider, Figuring Decrease in FMV — Items Not To Consider Items to consider, Figuring Decrease in FMV — Items To Consider Federal disaster relief grants, Federal disaster relief grants. H&r block online tax filing Federal Emergency Management Agency (FEMA), contacting, Contacting the Federal Emergency Management Agency (FEMA) Federally declared disasters, Business or income-producing property located in a federally declared disaster area. H&r block online tax filing , Disaster Area Losses Figuring gain, Property used partly for business and partly for personal purposes. H&r block online tax filing Figuring loss, Theft loss proof. H&r block online tax filing , Figuring the Deduction Adjusted basis, Adjusted Basis Disaster area losses, Figuring the loss deduction. H&r block online tax filing Insurance and other reimbursements, Insurance and Other Reimbursements Form 1040, Schedule A, Personal-use property. H&r block online tax filing Form 1040, Schedule D, Personal-use property. H&r block online tax filing Form 1040X Disaster area losses, How to report the loss on Form 1040X. H&r block online tax filing Form 4684 Reporting gains and losses on personal-use property, Personal-use property. H&r block online tax filing Free tax services, Free help with your tax return. H&r block online tax filing G Gains Figuring, Figuring a Gain Postponement of, Postponement of Gain, How To Postpone a Gain Reimbursements, Gain from reimbursement. H&r block online tax filing Reporting of, Contacting the Federal Emergency Management Agency (FEMA) When to report, Changing your mind. H&r block online tax filing H Help (see Tax help) I Incidental expenses, Related expenses. H&r block online tax filing Insurance, Insurance and Other Reimbursements Living expenses, payments for, Insurance payments for living expenses. H&r block online tax filing Interest abatement, Abatement of interest and penalties. H&r block online tax filing Inventory losses, Loss of inventory. H&r block online tax filing Disaster area losses, Disaster loss to inventory. H&r block online tax filing L Landscaping, Landscaping. H&r block online tax filing Leased property, Leased property. H&r block online tax filing When to report, Lessee's loss. H&r block online tax filing Losses Casualty (see Casualty losses) Deposits (see Deposit losses) Disaster areas (see Disaster area losses) Figuring amount (see Figuring loss) Proof of, Deducted loss recovered. H&r block online tax filing Records of, Theft loss proof. H&r block online tax filing Reporting of, Contacting the Federal Emergency Management Agency (FEMA) Theft (see Theft losses) When to report, Changing your mind. H&r block online tax filing (Table 3), Table 3. H&r block online tax filing When To Deduct a Casualty or Theft Loss M Married taxpayers Deduction limits, Married taxpayers. H&r block online tax filing , Married taxpayers. H&r block online tax filing Mislaid or lost property, Mislaid or lost property. H&r block online tax filing Missing children, photographs of, Reminders N Nonbusiness bad debts, Nonbusiness bad debt. H&r block online tax filing Nondeductible losses, Nondeductible losses. H&r block online tax filing P Payments for living expenses, Insurance payments for living expenses. H&r block online tax filing Penalty abatement, Abatement of interest and penalties. H&r block online tax filing Personal property Loss deduction, figuring of, Personal property. H&r block online tax filing Personal-use property Reporting gains and losses, Personal-use property. H&r block online tax filing Personal-use real property, Exception for personal-use real property. H&r block online tax filing Photographs Documentation of loss, Costs of photographs and appraisals. H&r block online tax filing Ponzi-type investment schemes, Losses from Ponzi-type investment schemes. H&r block online tax filing Postponed tax deadlines, Postponed Tax Deadlines Postponement of gain, Postponement of Gain, How To Postpone a Gain Amended return, Amended return. H&r block online tax filing Changing mind, Changing your mind. H&r block online tax filing Replacement property acquired after return filed, Replacement property acquired after return filed. H&r block online tax filing Replacement property acquired before return filed, Replacement property acquired before return filed. H&r block online tax filing Required statement, Required statement. H&r block online tax filing Substituting replacement property, Substituting replacement property. H&r block online tax filing Three-year limit, Three-year limit. H&r block online tax filing Proof of loss, Proof of Loss Protection costs, Cost of protection. H&r block online tax filing Publications (see Tax help) R Records of loss, Theft loss proof. H&r block online tax filing Recovered stolen property, Recovered stolen property. H&r block online tax filing Reimbursements Cash gifts, Cash gifts. H&r block online tax filing Disaster relief, Disaster relief. H&r block online tax filing Employer's emergency disaster fund, Employer's emergency disaster fund. H&r block online tax filing Failure to file a claim, Failure to file a claim for reimbursement. H&r block online tax filing Received after deducting loss, Reimbursement Received After Deducting Loss Types of, Types of Reimbursements Related expenses, Related expenses. H&r block online tax filing Related person, replacement property bought from, Buying replacement property from a related person. H&r block online tax filing Repair costs, Cost of cleaning up or making repairs. H&r block online tax filing Replacement cost, Replacement cost. H&r block online tax filing Replacement period, Replacement Period Extension of, Extension. H&r block online tax filing Replacement property, Replacement Property Advance payment, Advance payment. H&r block online tax filing Basis adjustment to corporation's property, Basis adjustment to corporation's property. H&r block online tax filing Basis of, Basis of replacement property. H&r block online tax filing Main home, Main home replaced. H&r block online tax filing In disaster area, Main home in disaster area. H&r block online tax filing Postponement of gain, Replacement property acquired before return filed. H&r block online tax filing Reporting gains and losses, Reporting a gain. H&r block online tax filing , How To Report Gains and Losses Basis, adjustments to, Adjustments to Basis Business and income-producing property, Business and income-producing property. H&r block online tax filing Deductions exceeding income, If Deductions Are More Than Income Deposits, How to report. H&r block online tax filing Table 1, Table 1. H&r block online tax filing Reporting Loss on Deposits Disaster area losses, How to report the loss on Form 1040X. H&r block online tax filing Personal-use property, Personal-use property. H&r block online tax filing Timing of, When To Report Gains and Losses S Sentimental value, Sentimental value. H&r block online tax filing State disaster relief grants for businesses, State disaster relief grants for businesses. H&r block online tax filing Stolen property (see Theft losses) T Tables and figures Reporting loss on deposits (Table 1), Table 1. H&r block online tax filing Reporting Loss on Deposits When to deduct losses (Table 3), Table 3. H&r block online tax filing When To Deduct a Casualty or Theft Loss Tax help, How To Get Tax Help Theft losses, Theft FMV of stolen property, FMV of stolen property. H&r block online tax filing Mislaid or lost property, Mislaid or lost property. H&r block online tax filing Proof of, Theft loss proof. H&r block online tax filing When to deduct (Table 3), Table 3. H&r block online tax filing When To Deduct a Casualty or Theft Loss When to report, Losses. H&r block online tax filing Workbooks for listing property, Workbooks for casualties and thefts. H&r block online tax filing Timber loss, Timber loss. H&r block online tax filing W Workbooks for property lost due to casualties and thefts, Workbooks for casualties and thefts. H&r block online tax filing Prev  Up     Home   More Online Publications