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Free Tax Return Preparation for Qualifying Taxpayers

The Volunteer Income Tax Assistance (VITA) program offers free tax help to people who generally make $52,000 or less, persons with disabilities, the elderly and limited English speaking taxpayers who need assistance in preparing their own tax returns. IRS-certified volunteers provide free basic income tax return preparation with electronic filing to qualified individuals.

In addition to VITA, the Tax Counseling for the Elderly (TCE) program offers free tax help for all taxpayers, particularly those who are 60 years of age and older, specializing in questions about pensions and retirement-related issues unique to seniors. The IRS-certified volunteers who provide tax counseling are often retired individuals associated with non-profit organizations that receive grants from the IRS.

Find a VITA or TCE Site Near You

VITA and TCE sites are generally located at community and neighborhood centers, libraries, schools, shopping malls and other convenient locations across the country. To locate the nearest VITA or TCE site near you, use the VITA Locator Tool or call 800-906-9887.

At select tax sites, taxpayers also have an option to prepare their own basic federal and state tax return for free using Web-based tax preparation software with an IRS-certified volunteer to help guide you through the process. This option is only available at locations that list “Self-Prep” in the site listing.

Please note that when using the locator tool, you will exit IRS.gov and open Google Maps if you need directions to a specific location.

Find an AARP TCE Tax-Aide Site Near You

A majority of the TCE sites are operated by the AARP Foundation’s Tax Aide program. To locate the nearest AARP TCE Tax-Aide site between January and April use the AARP Site Locator Tool or call 888-227-7669.

Before going to a VITA or TCE site, check out the What to Bring page to ensure you have all the required documents and information our volunteers will need to help you. 

Page Last Reviewed or Updated: 25-Mar-2014

The H&r Free File

H&r free file 15. H&r free file   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. H&r free file . H&r free file  For tax years beginning in 2013, you may be subject to Net Investment Income Tax (NIIT). H&r free file NIIT is a 3. H&r free file 8% tax on the lesser of net investment income or the excess of your modified adjusted gross income (MAGI) over the threshold amount. H&r free file NIIT may need to be included when calculating your estimated tax. H&r free file For more information, see Publication 505,Tax Withholding and Estimated Tax. H&r free file Additional Medicare Tax. H&r free file  For tax years beginning in 2013, a 0. H&r free file 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. H&r free file You may need to include this amount when figuring your estimated tax. H&r free file For more information, see Publication 505. H&r free file Introduction Estimated tax is the method used to pay tax on income that is not subject to withholding. H&r free file See Publication 505 for the general rules and requirements for paying estimated tax. H&r free file If you are a qualified farmer, defined below, you are subject to the special rules covered in this chapter for paying estimated tax. H&r free file 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. H&r free file S. H&r free file 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. H&r free file Special Estimated Tax Rules for Qualified Farmers Special rules apply to the payment of estimated tax by individuals who are qualified farmers. H&r free file If you are not a qualified farmer as defined next, see Publication 505 for the estimated tax rules that apply. H&r free file 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. H&r free file 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. H&r free file See also Percentage From Farming , later, for information on how to determine the percentage of your gross income from farming. H&r free file 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. H&r free file On a joint return, you must add your spouse's gross income to your gross income. H&r free file 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. H&r free file Wages, salaries, tips, etc. H&r free file Taxable interest. H&r free file Ordinary dividends. H&r free file Taxable refunds, credits, or offsets of state and local income taxes. H&r free file Alimony. H&r free file Gross business income from Schedule C (Form 1040). H&r free file Gross business receipts from Schedule C-EZ (Form 1040). H&r free file Capital gains from Schedule D (Form 1040). H&r free file Losses are not netted against gains. H&r free file Gains on sales of business property. H&r free file Taxable IRA distributions, pensions, annuities, and social security benefits. H&r free file Gross rental income from Schedule E (Form 1040). H&r free file Gross royalty income from Schedule E (Form 1040). H&r free file Taxable net income from an estate or trust reported on Schedule E (Form 1040). H&r free file Income from a Real Estate Mortgage Investment Conduit reported on Schedule E (Form 1040). H&r free file Gross farm rental income from Form 4835. H&r free file Gross farm income from Schedule F (Form 1040). H&r free file Your distributive share of gross income from a partnership, or limited liability company treated as a partnership, from Schedule K-1 (Form 1065). H&r free file Your pro rata share of gross income from an S corporation, from Schedule K-1 (Form 1120S). H&r free file Unemployment compensation. H&r free file Other income not included with any of the items listed above. H&r free file Gross Income From Farming Gross income from farming is income from cultivating the soil or raising agricultural commodities. H&r free file It includes the following amounts. H&r free file Income from operating a stock, dairy, poultry, bee, fruit, or truck farm. H&r free file Income from a plantation, ranch, nursery, range, orchard, or oyster bed. H&r free file Crop shares for the use of your land. H&r free file Gains from sales of draft, breeding, dairy, or sporting livestock. H&r free file Gross income from farming is the total of the following amounts from your tax return. H&r free file Gross farm income from Schedule F (Form 1040). H&r free file Gross farm rental income from Form 4835. H&r free file Gross farm income from Schedule E (Form 1040), Parts II and III. H&r free file Gains from the sale of livestock used for draft, breeding, sport, or dairy purposes reported on Form 4797. H&r free file For more information about income from farming, see chapter 3. H&r free file Farm income does not include any of the following: Wages you receive as a farm employee. H&r free file Income you receive from contract grain harvesting and hauling with workers and machines you furnish. H&r free file Gains you receive from the sale of farm land and depreciable farm equipment. H&r free file Percentage From Farming Figure your gross income from all sources, discussed earlier. H&r free file Then figure your gross income from farming, discussed earlier. H&r free file Divide your farm gross income by your total gross income to determine the percentage of gross income from farming. H&r free file Example 1. H&r free file Jane Smith had the following total gross income and farm gross income amounts in 2013. H&r free file 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). H&r free file However, that loss is not netted against the gain to figure Ms. H&r free file Smith's total gross income or her gross farm income. H&r free file Her gross farm income is 64% of her total gross income ($80,000 ÷ $125,000 = 0. H&r free file 64). H&r free file Special Rules for Qualified Farmers The following special estimated tax rules apply if you are a qualified farmer for 2013. H&r free file 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. H&r free file 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% (. H&r free file 6667) of the total tax shown on your 2013 tax return or 100% of the total tax shown on your 2012 return. H&r free file 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. H&r free file See Required Annual Payment , next, for details. H&r free file Figure 15-1 presents an overview of the special estimated tax rules that apply to qualified farmers. H&r free file Example 2. H&r free file Assume the same fact as in Example 1. H&r free file Ms. H&r free file Smith's gross farm income is only 64% of her total income. H&r free file Therefore, based on her 2013 income, she does not qualify to use the special estimated tax rules for qualified farmers. H&r free file However, she does qualify if at least two-thirds of her 2012 gross income was from farming. H&r free file Example 3. H&r free file Assume the same facts as in Example 1 except that Ms. H&r free file Smith's farm income from Schedule F was $90,000 instead of $75,000. H&r free file 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). H&r free file She qualifies to use the special estimated tax rules for qualified farmers, since 67. H&r free file 9% (at least two-thirds) of her gross income is from farming ($95,000 ÷ $140,000 = . H&r free file 679). H&r free file 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. H&r free file Apply the following special rules for qualified farmers to the worksheet. H&r free file On line 14a, multiply line 13c by 662/3% (. H&r free file 6667). H&r free file On line 14b, enter 100% of the tax shown on your 2012 tax return regardless of the amount of your adjusted gross income. H&r free file 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. H&r free file For more information, see chapter 4 of Publication 505. H&r free file 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. H&r free file Use Form 2210-F, Underpayment of Estimated Tax by Farmers and Fishermen, to determine if you owe a penalty. H&r free file See the instructions for Form 2210-F. H&r free file Figure 15-1. H&r free file Estimated Tax for Farmers Please click here for the text description of the image. H&r free file Figure 2–A If you receive a penalty notice, do not ignore it, even if you think it is in error. H&r free file 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. H&r free file 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. H&r free file Include a computation similar to the one in Example 1 (earlier), showing that you met the gross income from farming requirement. H&r free file Prev  Up  Next   Home   More Online Publications