Filing Your Taxes Online is Fast, Easy and Secure.
Start now and receive your tax refund in as little as 7 days.

1. Get Answers

Your online questions are customized to your unique tax situation.

2. Maximize your Refund

Find tax credits for everything from school tuition to buying a hybri

3. E-File for FREE

E-file free with direct deposit to get your refund in as few as 7 days.

Filing your taxes with paper mail can be difficult and it could take weeks for your refund to arrive. IRS e-file is easy, fast and secure. There is no paperwork going to the IRS so tax refunds can be processed in as little as 7 days with direct deposit. As you prepare your taxes online, you can see your tax refund in real time.

FREE audit support and representation from an enrolled agent – NEW and only from H&R Block

How To File Self Employed Taxes

Filing 1040x With Form 982Free Income Tax PreparationH R Block 2011 Return1040x Amended Tax FormFile Taxes Online Free 20112010 Tax Return Forms2011 Taxes TurbotaxRevised Tax ReturnTurbo Tax 1040nrFree Online State Income Tax FilingE-file 2012Irs 1040ez FormHow To Fill Out An Amended Tax Form2011 Form 10402011 Irs Form 5329Irs 1040ez 2013Tax Software ComparisonHr Block Free Tax ReturnHow To Amend A Tax Return 20112012 Tax Form 1040ezHand R Block ComWww Freetaxhelp ComIrs Income Tax Forms 2010Tax Amendment Form 2012How To Do A Tax AmendmentWhere File 1040xHow Do I File An Amended Return For 2012Free Irs FormsIrs Forms 2009Irs Gov E FileAmend Irs ReturnForm 1040 Nr2012 TaxHow To File Taxes For 2011Tax Amendment FormFile Late TaxesTurbotax 2010 FreeFile 2010 Taxes Online LateFree 2012 Tax SoftwareHow Far Back Can I Amend My Taxes

How To File Self Employed Taxes

How to file self employed taxes Index Symbols 403(b) plans Defined, Tax-sheltered annuity plan. How to file self employed taxes Loans from, without tax consequences, Exception for qualified plan, 403(b) plan, and government plan loans. How to file self employed taxes Simplified Method to be used, Who must use the Simplified Method. How to file self employed taxes 5% owners, 5% owners. How to file self employed taxes A Age 70, Age 70½. How to file self employed taxes Alimony (see Qualified domestic relations orders (QDROs)) Annuities 5% rate on early distributions, 5% rate on certain early distributions from deferred annuity contracts. How to file self employed taxes Defined, Annuity. How to file self employed taxes Fixed-period, Fixed-period annuities. How to file self employed taxes , Fixed-period annuity. How to file self employed taxes Guaranteed payments, Guaranteed payments. How to file self employed taxes Joint and survivor annuities, Joint and survivor annuities. How to file self employed taxes Minimum distributions from, Minimum distributions from an annuity plan. How to file self employed taxes Payments under, Annuity payments. How to file self employed taxes Qualified plan annuity starting before November 19, 1996, Qualified plan annuity starting before November 19, 1996. How to file self employed taxes Rollovers, Annuity contracts. How to file self employed taxes (see also Rollovers) Single-life, Annuities for a single life. How to file self employed taxes , Single-life annuity. How to file self employed taxes Starting date of, Annuity starting date defined. How to file self employed taxes , Who must use the Simplified Method. How to file self employed taxes , Annuity starting before November 19, 1996. How to file self employed taxes , Annuity starting date. How to file self employed taxes Before November 19, 1996, Annuity starting before November 19, 1996. How to file self employed taxes Distribution on or after, Distribution On or After Annuity Starting Date Transfers of contracts, Transfers of Annuity Contracts Types of, Types of pensions and annuities. How to file self employed taxes Variable annuities, Variable annuities. How to file self employed taxes , Variable Annuities, Death benefits. How to file self employed taxes Assistance (see Tax help) B Beneficiaries, Survivors and Beneficiaries C Capital gains Lump-sum distributions, Capital Gain Treatment Cash withdrawals (see Nonperiodic payments) Child support (see Qualified domestic relations orders (QDROs)) Corrective distributions of excess plan contributions, Corrective distributions of excess plan contributions. How to file self employed taxes Costs Investment in the contract, Cost (Investment in the Contract) Lump-sum distribution, determination for, Cost. How to file self employed taxes D Death benefits, Death benefits. How to file self employed taxes Death of employee, Distributions after the employee's death. How to file self employed taxes , Survivors of employees. How to file self employed taxes Death of retiree, Survivors of retirees. How to file self employed taxes Deductible voluntary employee contributions, Deductible voluntary employee contributions. How to file self employed taxes Defined contribution plans, Defined contribution plan. How to file self employed taxes Designated Roth accounts Costs, Designated Roth accounts. How to file self employed taxes Defined, Designated Roth account. How to file self employed taxes Qualified distributions, Designated Roth accounts. How to file self employed taxes Rollovers, Designated Roth accounts. How to file self employed taxes Disability pensions, Disability pensions. How to file self employed taxes , Disability Pensions Distributions, Examples (see also Rollovers) Beginning date for, Required beginning date. How to file self employed taxes Early distributions and penalty tax, Payment to you option. How to file self employed taxes , Tax on Early Distributions Employer securities, Distributions of employer securities. How to file self employed taxes Loans treated as, Loans Treated as Distributions Lump-sum, Distributions of employer securities. How to file self employed taxes , Lump-Sum Distributions, Examples Minimum required, Recapture tax for changes in distribution method under equal payment exception. How to file self employed taxes Nonperiodic, taxation of, Taxation of Nonperiodic Payments Periodic, taxation of, Taxation of Periodic Payments Public safety employees, Qualified public safety employees. How to file self employed taxes Qualified reservist, Qualified reservist distributions. How to file self employed taxes U. How to file self employed taxes S. How to file self employed taxes savings bonds, Distribution of U. How to file self employed taxes S. How to file self employed taxes savings bonds. How to file self employed taxes Dividends, Taxation of Nonperiodic Payments E Early withdrawal from deferred interest account Penalty tax on, Payment to you option. How to file self employed taxes , Tax on Early Distributions Employer securities, distributions of, Distributions of employer securities. How to file self employed taxes Estate tax, Reduction for federal estate tax. How to file self employed taxes Deduction, Estate tax deduction. How to file self employed taxes Estimated tax, Estimated tax. How to file self employed taxes Excess accumulation, tax on, Recapture tax for changes in distribution method under equal payment exception. How to file self employed taxes Excess plan contributions, corrective distributions of, Corrective distributions of excess plan contributions. How to file self employed taxes F Figuring taxable amount, Figuring the Taxable Amount, Distribution of U. How to file self employed taxes S. How to file self employed taxes savings bonds. How to file self employed taxes Fixed-period annuities, Fixed-period annuities. How to file self employed taxes , Fixed-period annuity. How to file self employed taxes Foreign employment contributions, Foreign employment contributions. How to file self employed taxes Form 4972, Lump-Sum Distributions W-4P, Choosing no withholding. How to file self employed taxes Form 1040/1040A Rollovers, How to report. How to file self employed taxes Form 1040X Changing your mind on lump-sum treatment, Changing your mind. How to file self employed taxes Form 1099-INT U. How to file self employed taxes S. How to file self employed taxes savings bonds distributions, Distribution of U. How to file self employed taxes S. How to file self employed taxes savings bonds. How to file self employed taxes Form 1099-R 10-year tax option for lump-sum distribution, 10-Year Tax Option Corrected form, Introduction Corrective distributions of excess plan contributions, Corrective distributions of excess plan contributions. How to file self employed taxes Exceptions to tax, Exceptions to tax. How to file self employed taxes Investment in the contract, Cost (Investment in the Contract) Loan treated as distribution from plan, Reporting by plan. How to file self employed taxes Rollovers, How to report. How to file self employed taxes Tax-free exchanges, Tax-free exchange reported on Form 1099-R. How to file self employed taxes Form 4972 10-year tax option for lump-sum distribution, 10-Year Tax Option Lump-sum distributions, Lump-Sum Distributions, Electing optional lump-sum treatment. How to file self employed taxes Form 5329 Recapture tax, Recapture tax for changes in distribution method under equal payment exception. How to file self employed taxes Special additional taxes (penalty taxes), Special Additional Taxes, Exceptions to tax. How to file self employed taxes Form RRB-1099-R, Form RRB-1099-R. How to file self employed taxes Form W-4P Withholding from retirement plan payments, Choosing no withholding. How to file self employed taxes , Nonperiodic distributions. How to file self employed taxes Form W-4V Voluntary withholding request for social security or railroad retirement benefits, Withholding Tax and Estimated Tax Free tax services, Free help with your tax return. How to file self employed taxes Frozen deposits, Frozen deposits. How to file self employed taxes Fully taxable payments, Fully Taxable Payments G General Rule, Partly Taxable Payments, General Rule Death of retiree under, Survivors of retirees. How to file self employed taxes Investment in the contract, determination of, Cost (Investment in the Contract) Guaranteed payments, Guaranteed payments. How to file self employed taxes H Help (see Tax help) Home purchase Loans from qualified plans for, Exception for qualified plan, 403(b) plan, and government plan loans. How to file self employed taxes I In-plan Roth rollovers, In-plan Roth rollovers. How to file self employed taxes Individual retirement accounts Minimum distributions from, Minimum distributions from an individual account plan. How to file self employed taxes Rollovers, Rollovers (see also Rollovers) Interest deduction Denial on loan from plan, Denial of interest deduction. How to file self employed taxes J Joint and survivor annuities, Joint and survivor annuities. How to file self employed taxes L Loans treated as distributions, Loans Treated as Distributions Local government employees Section 457 plans, Section 457 Deferred Compensation Plans Losses Lump-sum distribution, Losses. How to file self employed taxes Lump-sum distributions, Distributions of employer securities. How to file self employed taxes , Lump-Sum Distributions, Examples 10-year tax option, 10-Year Tax Option Capital gain treatment, Capital Gain Treatment Defined, Lump-Sum Distributions Election of, Changing your mind. How to file self employed taxes Form 4972, Lump-Sum Distributions M Minimum required distributions, Recapture tax for changes in distribution method under equal payment exception. How to file self employed taxes Missing children, photographs of, Reminders Multiple annuitants, Multiple annuitants. How to file self employed taxes Multiple-lives annuities, Multiple-lives annuity. How to file self employed taxes N Net Investment Income Tax, Net investment income tax. How to file self employed taxes , Distribution Before Annuity Starting Date From a Nonqualified Plan Net unrealized appreciation (NUA), Net unrealized appreciation (NUA). How to file self employed taxes Deferring tax on, Distributions of employer securities. How to file self employed taxes Nonperiodic payments Loan treated as, Loans Treated as Distributions Taxation of, Taxation of Nonperiodic Payments Nonqualified plans Distribution before annuity start date, Distribution Before Annuity Starting Date From a Nonqualified Plan General Rule to be used, Who must use the General Rule. How to file self employed taxes Loans treated as distributions from, Effect on investment in the contract. How to file self employed taxes Nonresident aliens Railroad retirement, Nonresident aliens. How to file self employed taxes P Partial rollovers, Partial rollovers. How to file self employed taxes Partly taxable payments, Partly Taxable Payments Penalty taxes Early distributions, Tax on Early Distributions Excess accumulation, Tax on Excess Accumulation Pensions Defined, Pension. How to file self employed taxes Disability pensions, Disability pensions. How to file self employed taxes , Disability Pensions Types of, Types of pensions and annuities. How to file self employed taxes Periodic payments Taxation of, Taxation of Periodic Payments Withholding tax, Periodic payments. How to file self employed taxes Public safety officers insurance premiums, Insurance Premiums for Retired Public Safety Officers Public school employees Tax-sheltered annuity plans for (see 403(b) plans) Publications (see Tax help) Q Qualified domestic relations orders (QDROs), Qualified domestic relations order (QDRO). How to file self employed taxes , Qualified domestic relations order (QDRO). How to file self employed taxes Alternate payee under and lump-sum distribution, Alternate payee under qualified domestic relations order. How to file self employed taxes Qualified employee annuities Defined, Qualified employee annuity. How to file self employed taxes Simplified Method to be used, Who must use the Simplified Method. How to file self employed taxes Qualified employee plans Defined, Qualified employee plan. How to file self employed taxes Simplified Method to be used, Who must use the Simplified Method. How to file self employed taxes Qualified plans, Who must use the General Rule. How to file self employed taxes (see also specific type of plan ) Distribution before annuity starting date, Distribution Before Annuity Starting Date From a Qualified Plan General Rule, Who must use the General Rule. How to file self employed taxes Loans from, without tax consequences, Exception for qualified plan, 403(b) plan, and government plan loans. How to file self employed taxes Rollovers, Qualified retirement plan. How to file self employed taxes Qualified settlement income Exxon Valdez litigation settlement, Qualified settlement income. How to file self employed taxes R Railroad retirement benefits, Railroad Retirement Benefits, Repayment of benefits received in an earlier year. How to file self employed taxes Taxability of, Withholding Tax and Estimated Tax Recapture tax Changes in distribution method, Recapture tax for changes in distribution method under equal payment exception. How to file self employed taxes Reemployment, Reemployment. How to file self employed taxes Related employers and related plans, Related employers and related plans. How to file self employed taxes Repayment of loan within 5 years, Exception for qualified plan, 403(b) plan, and government plan loans. How to file self employed taxes Required beginning date, Required beginning date. How to file self employed taxes Required distributions, minimum, Recapture tax for changes in distribution method under equal payment exception. How to file self employed taxes Retirement bonds, Retirement bonds. How to file self employed taxes Rollovers, Rollovers, Choosing the right option. How to file self employed taxes 20% tax rate on distribution, Eligible rollover distribution. How to file self employed taxes Comparison of direct payment vs. How to file self employed taxes direct rollover (Table 1), Choosing the right option. How to file self employed taxes Direct rollover to another qualified plan, Eligible rollover distribution. How to file self employed taxes , Direct rollover option. How to file self employed taxes In-plan Roth, In-plan Roth rollovers. How to file self employed taxes Nonspouse beneficiary, Rollovers by nonspouse beneficiary. How to file self employed taxes Nontaxable amounts, Rollover of nontaxable amounts. How to file self employed taxes Notice to recipients of eligible rollover distribution, Written explanation to recipients. How to file self employed taxes Property and cash distributed, Property and cash distributed. How to file self employed taxes Roth IRAs, Rollovers to Roth IRAs. How to file self employed taxes Substitution of other property, Rollovers of property. How to file self employed taxes Surviving spouse making, Rollover by surviving spouse. How to file self employed taxes S Section 457 deferred compensation plans, Section 457 Deferred Compensation Plans Securities of employer, distributions of, Distributions of employer securities. How to file self employed taxes Self-employed persons' rollovers, Rollovers Simplified Method, Partly Taxable Payments, Simplified Method Death of retiree under, Survivors of retirees. How to file self employed taxes How to use, How to use the Simplified Method. How to file self employed taxes Investment in the contract, determination of, Cost (Investment in the Contract) Not allowed, Who cannot use the Simplified Method. How to file self employed taxes Single-sum in connection with start of payments, Single-sum in connection with the start of annuity payments. How to file self employed taxes Single-life annuities, Annuities for a single life. How to file self employed taxes , Single-life annuity. How to file self employed taxes Social security, tax on, Withholding Tax and Estimated Tax State employees Section 457 plans, Section 457 Deferred Compensation Plans State insurer delinquency proceedings, State insurer delinquency proceedings. How to file self employed taxes Surviving spouse Distribution rules for, Distributions after the employee's death. How to file self employed taxes Rollovers by, Rollover by surviving spouse. How to file self employed taxes T Tables Comparison of direct payment vs. How to file self employed taxes direct rollover (Table 1), Choosing the right option. How to file self employed taxes Tax help, How To Get Tax Help Tax-free exchanges, Tax-free exchange. How to file self employed taxes Ten percent tax for early withdrawal, Payment to you option. How to file self employed taxes , Tax on Early Distributions Ten-year tax option, 10-Year Tax Option Time for making rollover, Time for making rollover. How to file self employed taxes Transfers of annuity contracts, Transfers of Annuity Contracts TTY/TDD information, How To Get Tax Help U U. How to file self employed taxes S. How to file self employed taxes savings bonds Distribution of, Distribution of U. How to file self employed taxes S. How to file self employed taxes savings bonds. How to file self employed taxes V Variable annuities, Variable annuities. How to file self employed taxes , Variable Annuities Voluntary employee contributions, Deductible voluntary employee contributions. How to file self employed taxes W Withdrawals, Withdrawals. How to file self employed taxes Employees withdrawing contributions, Plans that permitted withdrawal of employee contributions. How to file self employed taxes Withholding, Withholding Tax and Estimated Tax 10% rate used, Nonperiodic distributions. How to file self employed taxes 20% of eligible rollover, Withholding requirements. How to file self employed taxes , Payment to you option. How to file self employed taxes , 20% Mandatory withholding. How to file self employed taxes Periodic payments, Periodic payments. How to file self employed taxes Railroad retirement, Tax withholding. How to file self employed taxes Worksheets Simplified Method, How to use the Simplified Method. How to file self employed taxes Worksheet A, illustrated, Worksheet A. How to file self employed taxes Simplified Method Worksheet for Bill Smith Worksheet A, Simplified Method, Worksheet A. How to file self employed taxes Simplified Method Prev  Up     Home   More Online Publications
Español

Federal Mine Safety and Health Review Commission

The Federal Mine Safety and Health Review Commission is an independent agency that administers trials and hears appeals of disputes relating directly to the Mine Safety and Health Act of 1977.

Contact the Agency or Department

Website: Federal Mine Safety and Health Review Commission

E-mail:

Address: 1331 Pennsylvania Ave NW
Suite 520 N

Washington, DC 20004-1710

Phone Number: (202) 434-9900

The How To File Self Employed Taxes

How to file self employed taxes 30. How to file self employed taxes   How To Figure Your Tax Table of Contents Introduction Figuring Your Tax Alternative Minimum Tax (AMT) Tax Figured by IRSFiling the Return Introduction After you have figured your income and deductions as explained in Parts One through Five, your next step is to figure your tax. How to file self employed taxes This chapter discusses: The general steps you take to figure your tax, An additional tax you may have to pay called the alternative minimum tax (AMT), and The conditions you must meet if you want the IRS to figure your tax. How to file self employed taxes Figuring Your Tax Your income tax is based on your taxable income. How to file self employed taxes After you figure your income tax and AMT, if any, subtract your tax credits and add any other taxes you may owe. How to file self employed taxes The result is your total tax. How to file self employed taxes Compare your total tax with your total payments to determine whether you are entitled to a refund or if you must make a payment. How to file self employed taxes This section provides a general outline of how to figure your tax. How to file self employed taxes You can find step-by-step directions in the Instructions for Forms 1040EZ, 1040A, and 1040. How to file self employed taxes If you are unsure of which tax form you should file, see Which Form Should I Use? in chapter 1. How to file self employed taxes Tax. How to file self employed taxes   Most taxpayers use either the Tax Table or the Tax Computation Worksheet to figure their income tax. How to file self employed taxes However, there are special methods if your income includes any of the following items. How to file self employed taxes A net capital gain. How to file self employed taxes (See chapter 16. How to file self employed taxes ) Qualified dividends taxed at the same rates as a net capital gain. How to file self employed taxes (See chapters 8 and 16. How to file self employed taxes ) Lump-sum distributions. How to file self employed taxes (See chapter 10. How to file self employed taxes ) Farming or fishing income. How to file self employed taxes (See Schedule J (Form 1040), Income Averaging for Farmers and Fishermen. How to file self employed taxes ) Unearned income over $2,000 for certain children. How to file self employed taxes (See chapter 31. How to file self employed taxes ) Parents' election to report child's interest and dividends. How to file self employed taxes (See chapter 31. How to file self employed taxes ) Foreign earned income exclusion or the housing exclusion. How to file self employed taxes (See Form 2555, Foreign Earned Income, or Form 2555-EZ, Foreign Earned Income Exclusion, and the Foreign Earned Income Tax Worksheet in the Form 1040 instructions. How to file self employed taxes ) Credits. How to file self employed taxes   After you figure your income tax and any AMT (discussed later), determine if you are eligible for any tax credits. How to file self employed taxes Eligibility information for these tax credits is discussed in chapters 32 through 37 and your form instructions. How to file self employed taxes The following table lists the credits you may be able to subtract from your tax and shows where you can find more information on each credit. How to file self employed taxes CREDITS For information on: See  chapter: Adoption 37 Alternative motor vehicle 37 Alternative fuel vehicle refueling  property 37 Child and dependent care 32 Child tax 34 Credit to holders of tax credit  bonds 37 Education 35 Elderly or disabled 33 Electric vehicle 37 Foreign tax 37 Mortgage interest 37 Prior year minimum tax 37 Residential energy 37 Retirement savings contributions 37   Some credits (such as the earned income credit) are not listed because they are treated as payments. How to file self employed taxes See Payments , later. How to file self employed taxes   There are other credits that are not discussed in this publication. How to file self employed taxes These include the following credits. How to file self employed taxes General business credit, which is made up of several separate business-related credits. How to file self employed taxes These generally are reported on Form 3800, General Business Credit, and are discussed in chapter 4 of Publication 334, Tax Guide for Small Business. How to file self employed taxes Renewable electricity, refined coal, and Indian coal production credit for electricity and refined coal produced at facilities placed in service after October 22, 2004 (after October 2, 2008, for electricity produced from marine and hydrokinetic renewables), and Indian coal produced at facilities placed in service after August 8, 2005. How to file self employed taxes See Form 8835, Part II. How to file self employed taxes Work opportunity credit. How to file self employed taxes See Form 5884. How to file self employed taxes Credit for employer social security and Medicare taxes paid on certain employee tips. How to file self employed taxes See Form 8846. How to file self employed taxes Other taxes. How to file self employed taxes   After you subtract your tax credits, determine whether there are any other taxes you must pay. How to file self employed taxes This chapter does not explain these other taxes. How to file self employed taxes You can find that information in other chapters of this publication and your form instructions. How to file self employed taxes See the following table for other taxes you may need to add to your income tax. How to file self employed taxes OTHER TAXES For information on: See  chapter: Additional taxes on qualified retirement plans and IRAs 10, 17 Household employment taxes 32 Recapture of an education credit 35 Social security and Medicare tax on wages 5 Social security and Medicare tax on tips 6 Uncollected social security and Medicare tax on tips 6   You also may have to pay AMT (discussed later in this chapter). How to file self employed taxes   There are other taxes that are not discussed in this publication. How to file self employed taxes These include the following items. How to file self employed taxes Self-employment tax. How to file self employed taxes You must figure this tax if either of the following applies to you (or your spouse if you file a joint return). How to file self employed taxes Your net earnings from self-employment from other than church employee income were $400 or more. How to file self employed taxes The term “net earnings from self-employment” may include certain nonemployee compensation and other amounts reported to you on Form 1099-MISC, Miscellaneous Income. How to file self employed taxes If you received a Form 1099-MISC, see the Instructions for Recipient on the back. How to file self employed taxes Also see the Instructions for Schedule SE (Form 1040), Self-Employment Tax; and Publication 334, Tax Guide for Small Business. How to file self employed taxes You had church employee income of $108. How to file self employed taxes 28 or more. How to file self employed taxes Additional Medicare Tax. How to file self employed taxes Beginning in 2013, you may be subject to a 0. How to file self employed taxes 9% Additional Medicare Tax that applies to Medicare wages, Railroad Retirement Act compensation, and self-employment income over a threshold based on your filing status. How to file self employed taxes For more information, see the Instructions for Form 1040, line 60 and Form 8959. How to file self employed taxes Net Investment Income Tax (NIIT). How to file self employed taxes Beginning in 2013, you may be subject to Net Investment Income Tax (NIIT). How to file self employed taxes NIIT is a 3. How to file self employed taxes 8% tax on the lesser of net investment income or the excess of your modified adjusted gross income over a threshold amount. How to file self employed taxes For more information, see the Instructions for Form 1040, line 60 and Form 8960. How to file self employed taxes Recapture taxes. How to file self employed taxes You may have to pay these taxes if you previously claimed an investment credit, a low-income housing credit, a new markets credit, a qualified plug-in electric drive motor vehicle credit, an alternative motor vehicle credit, a credit for employer-provided child care facilities, an Indian employment credit, or other credits listed in the instructions for Form 1040, line 60. How to file self employed taxes For more information, see the instructions for Form 1040, line 60. How to file self employed taxes Section 72(m)(5) excess benefits tax. How to file self employed taxes If you are (or were) a 5% owner of a business and you received a distribution that exceeds the benefits provided for you under the qualified pension or annuity plan formula, you may have to pay this additional tax. How to file self employed taxes See Tax on Excess Benefits in chapter 4 of Publication 560, Retirement Plans for Small Business. How to file self employed taxes Uncollected social security and Medicare tax on group-term life insurance. How to file self employed taxes If your former employer provides you with more than $50,000 of group-term life insurance coverage, you must pay the employee part of social security and Medicare taxes on those premiums. How to file self employed taxes The amount should be shown in box 12 of your Form W-2 with codes M and N. How to file self employed taxes Tax on golden parachute payments. How to file self employed taxes This tax applies if you received an “excess parachute payment” (EPP) due to a change in a corporation's ownership or control. How to file self employed taxes The amount should be shown in box 12 of your Form W-2 with code K. How to file self employed taxes See the instructions for Form 1040, line 60. How to file self employed taxes Tax on accumulation distribution of trusts. How to file self employed taxes This applies if you are the beneficiary of a trust that accumulated its income instead of distributing it currently. How to file self employed taxes See Form 4970 and its instructions. How to file self employed taxes Additional tax on HSAs or MSAs. How to file self employed taxes If amounts contributed to, or distributed from, your health savings account or medical savings account do not meet the rules for these accounts, you may have to pay additional taxes. How to file self employed taxes See Publication 969, Health Savings Accounts and Other Tax-Favored Health Plans; Form 8853, Archer MSAs and Long-Term Care Insurance Contracts; Form 8889, Health Savings Accounts (HSAs); and Form 5329, Additional Taxes on Qualified Plans (Including IRAs) and Other Tax-Favored Accounts. How to file self employed taxes Additional tax on Coverdell ESAs. How to file self employed taxes This applies if amounts contributed to, or distributed from, your Coverdell ESA do not meet the rules for these accounts. How to file self employed taxes See Publication 970, Tax Benefits for Education, and Form 5329. How to file self employed taxes Additional tax on qualified tuition programs. How to file self employed taxes This applies to amounts distributed from qualified tuition programs that do not meet the rules for these accounts. How to file self employed taxes See Publication 970 and Form 5329. How to file self employed taxes Excise tax on insider stock compensation from an expatriated corporation. How to file self employed taxes You may owe a 15% excise tax on the value of nonstatutory stock options and certain other stock-based compensation held by you or a member of your family from an expatriated corporation or its expanded affiliated group in which you were an officer, director, or more-than-10% owner. How to file self employed taxes For more information, see the instructions for Form 1040, line 60. How to file self employed taxes Additional tax on income you received from a nonqualified deferred compensation plan that fails to meet certain requirements. How to file self employed taxes This income should be shown in Form W-2, box 12, with code Z, or in Form 1099-MISC, box 15b. How to file self employed taxes For more information, see the instructions for Form 1040, line 60. How to file self employed taxes Interest on the tax due on installment income from the sale of certain residential lots and timeshares. How to file self employed taxes For more information, see the instructions for Form 1040, line 60. How to file self employed taxes Interest on the deferred tax on gain from certain installment sales with a sales price over $150,000. How to file self employed taxes For more information, see the instructions for Form 1040, line 60. How to file self employed taxes Repayment of first-time homebuyer credit. How to file self employed taxes For more information, see Form 5405, Repayment of the First-Time Homebuyer Credit, and its instructions. How to file self employed taxes Also see the instructions for Form 1040, line 59b. How to file self employed taxes Payments. How to file self employed taxes   After you determine your total tax, figure the total payments you have already made for the year. How to file self employed taxes Include credits that are treated as payments. How to file self employed taxes This chapter does not explain these payments and credits. How to file self employed taxes You can find that information in other chapters of this publication and your form instructions. How to file self employed taxes See the following table for amounts you can include in your total payments. How to file self employed taxes PAYMENTS For information on: See  chapter: Child tax credit (additional) 34 Earned income credit 36 Estimated tax paid 4 Excess social security   and RRTA tax withheld 37 Federal income tax withheld 4 Health coverage tax credit 37 Credit for tax on   undistributed capital gain 37 Tax paid with extension 1   Another credit that is treated as a payment is the credit for federal excise tax paid on fuels. How to file self employed taxes This credit is for persons who have a nontaxable use of certain fuels, such as diesel fuel and kerosene. How to file self employed taxes It is claimed on Form 1040, line 70. How to file self employed taxes See Form 4136, Credit for Federal Tax Paid on Fuels. How to file self employed taxes Refund or balance due. How to file self employed taxes   To determine whether you are entitled to a refund or whether you must make a payment, compare your total payments with your total tax. How to file self employed taxes If you are entitled to a refund, see your form instructions for information on having it directly deposited into one or more of your accounts, or to purchase U. How to file self employed taxes S. How to file self employed taxes savings bonds instead of receiving a paper check. How to file self employed taxes Alternative Minimum Tax (AMT) This section briefly discusses an additional tax you may have to pay. How to file self employed taxes The tax law gives special treatment to some kinds of income and allows special deductions and credits for some kinds of expenses. How to file self employed taxes Taxpayers who benefit from this special treatment may have to pay at least a minimum amount of tax through an additional tax called AMT. How to file self employed taxes You may have to pay the AMT if your taxable income for regular tax purposes, combined with certain adjustments and tax preference items, is more than a certain amount. How to file self employed taxes See Form 6251, Alternative Minimum Tax — Individuals. How to file self employed taxes Adjustments and tax preference items. How to file self employed taxes   The more common adjustments and tax preference items include: Addition of personal exemptions, Addition of the standard deduction (if claimed), Addition of itemized deductions claimed for state and local taxes, certain interest, most miscellaneous deductions, and part of medical expenses, Subtraction of any refund of state and local taxes included in gross income, Changes to accelerated depreciation of certain property, Difference between gain or loss on the sale of property reported for regular tax purposes and AMT purposes, Addition of certain income from incentive stock options, Change in certain passive activity loss deductions, Addition of certain depletion that is more than the adjusted basis of the property, Addition of part of the deduction for certain intangible drilling costs, and Addition of tax-exempt interest on certain private activity bonds. How to file self employed taxes More information. How to file self employed taxes   For more information about the AMT, see the instructions for Form 6251. How to file self employed taxes Tax Figured by IRS If you file by April 15, 2014, you can have the IRS figure your tax for you on Form 1040EZ, Form 1040A, or Form 1040. How to file self employed taxes If the IRS figures your tax and you paid too much, you will receive a refund. How to file self employed taxes If you did not pay enough, you will receive a bill for the balance. How to file self employed taxes To avoid interest or the penalty for late payment, you must pay the bill within 30 days of the date of the bill or by the due date for your return, whichever is later. How to file self employed taxes The IRS can also figure the credit for the elderly or the disabled and the earned income credit for you. How to file self employed taxes When the IRS cannot figure your tax. How to file self employed taxes   The IRS cannot figure your tax for you if any of the following apply. How to file self employed taxes You want your refund directly deposited into your accounts. How to file self employed taxes You want any part of your refund applied to your 2014 estimated tax. How to file self employed taxes You had income for the year from sources other than wages, salaries, tips, interest, dividends, taxable social security benefits, unemployment compensation, IRA distributions, pensions, and annuities. How to file self employed taxes Your taxable income is $100,000 or more. How to file self employed taxes You itemize deductions. How to file self employed taxes You file any of the following forms. How to file self employed taxes Form 2555, Foreign Earned Income. How to file self employed taxes Form 2555-EZ, Foreign Earned Income Exclusion. How to file self employed taxes Form 4137, Social Security and Medicare Tax on Unreported Tip Income. How to file self employed taxes Form 4970, Tax on Accumulation Distribution of Trusts. How to file self employed taxes Form 4972, Tax on Lump-Sum Distributions. How to file self employed taxes Form 6198, At-Risk Limitations. How to file self employed taxes Form 6251, Alternative Minimum Tax—Individuals. How to file self employed taxes Form 8606, Nondeductible IRAs. How to file self employed taxes Form 8615, Tax for Certain Children Who Have Unearned Income. How to file self employed taxes Form 8814, Parents' Election To Report Child's Interest and Dividends. How to file self employed taxes Form 8839, Qualified Adoption Expenses. How to file self employed taxes Form 8853, Archer MSAs and Long-Term Care Insurance Contracts. How to file self employed taxes Form 8889, Health Savings Accounts (HSAs). How to file self employed taxes Form 8919, Uncollected Social Security and Medicare Tax on Wages. How to file self employed taxes Filing the Return After you complete the line entries for the tax form you are filing, fill in your name and address. How to file self employed taxes Enter your social security number in the space provided. How to file self employed taxes If you are married, enter the social security numbers of you and your spouse even if you file separately. How to file self employed taxes Sign and date your return and enter your occupation(s). How to file self employed taxes If you are filing a joint return, both you and your spouse must sign it. How to file self employed taxes Enter your daytime phone number in the space provided. How to file self employed taxes This may help speed the processing of your return if we have a question that can be answered over the phone. How to file self employed taxes If you are filing a joint return, you may enter either your or your spouse's daytime phone number. How to file self employed taxes If you want to allow a friend, family member, or any other person you choose to discuss your 2013 tax return with the IRS, check the “Yes” box in the “Third party designee” area on your return. How to file self employed taxes Also enter the designee's name, phone number, and any five digits the designee chooses as his or her personal identification number (PIN). How to file self employed taxes If you check the “Yes” box, you, and your spouse if filing a joint return, are authorizing the IRS to call the designee to answer any questions that may arise during the processing of your return. How to file self employed taxes Fill in and attach any schedules and forms asked for on the lines you completed to your paper return. How to file self employed taxes Attach a copy of each of your Forms W-2 to your paper return. How to file self employed taxes Also attach to your paper return any Form 1099-R you received that has withholding tax in box 4. How to file self employed taxes Mail your return to the Internal Revenue Service Center for the area where you live. How to file self employed taxes A list of Service Center addresses is in the instructions for your tax return. How to file self employed taxes Form 1040EZ Line Entries Read lines 1 through 8b and fill in the lines that apply to you. How to file self employed taxes Do not complete lines 9 through 12. How to file self employed taxes If you are filing a joint return, use the space to the left of line 6 to separately show your taxable income and your spouse's taxable income. How to file self employed taxes Payments. How to file self employed taxes   Enter any federal income tax withheld on line 7. How to file self employed taxes Federal income tax withheld is shown on Form W-2, box 2, or Form 1099, box 4. How to file self employed taxes Earned income credit. How to file self employed taxes   If you can take this credit, as discussed in chapter 36, the IRS can figure it for you. How to file self employed taxes Enter “EIC” in the space to the left of line 8a. How to file self employed taxes Enter the nontaxable combat pay you elect to include in earned income on line 8b. How to file self employed taxes   If your credit for any year after 1996 was reduced or disallowed by the IRS, you may also have to file Form 8862, Information To Claim Earned Income Credit After Disallowance, with your return. How to file self employed taxes For details, see the Form 1040EZ Instructions. How to file self employed taxes Form 1040A Line Entries Read lines 1 through 27 and fill in the lines that apply to you. How to file self employed taxes If you are filing a joint return, use the space to the left of the entry space for line 27 to separately show your taxable income and your spouse's taxable income. How to file self employed taxes Do not complete line 28. How to file self employed taxes Complete lines 29 through 33 and 36 through 40 if they apply to you. How to file self employed taxes However, do not fill in lines 30 and 38a if you want the IRS to figure the credits shown on those lines. How to file self employed taxes Also, enter any write-in information that applies to you in the space to the left of line 41. How to file self employed taxes Do not complete lines 34, 35, and 42 through 46. How to file self employed taxes Payments. How to file self employed taxes   Enter any federal income tax withheld that is shown on Form W-2, box 2, or Form 1099, box 4, on line 36. How to file self employed taxes Enter any estimated tax payments you made on line 37. How to file self employed taxes Credit for child and dependent care expenses. How to file self employed taxes   If you can take this credit, as discussed in chapter 32, complete Form 2441, Child and Dependent Care Expenses, and attach it to your return. How to file self employed taxes Enter the amount of the credit on line 29. How to file self employed taxes The IRS will not figure this credit. How to file self employed taxes Credit for the elderly or the disabled. How to file self employed taxes   If you can take this credit, as discussed in chapter 33, the IRS can figure it for you. How to file self employed taxes Enter “CFE” in the space to the left of line 30 and attach Schedule R (Form 1040A or 1040), Credit for the Elderly or the Disabled, to your paper return. How to file self employed taxes On Schedule R (Form 1040A or 1040), check the box in Part I for your filing status and age. How to file self employed taxes Complete Part II and Part III, lines 11 and 13, if they apply. How to file self employed taxes Earned income credit. How to file self employed taxes   If you can take this credit, as discussed in chapter 36, the IRS can figure it for you. How to file self employed taxes Enter “EIC” to the left of the entry space for line 38a. How to file self employed taxes Enter the nontaxable combat pay you elect to include in earned income on line 38b. How to file self employed taxes    If you have a qualifying child, you must fill in Schedule EIC (Form 1040A or 1040), Earned Income Credit, and attach it to your paper return. How to file self employed taxes If you do not provide the child's social security number on Schedule EIC, line 2, the credit will be reduced or disallowed unless the child was born and died in 2013. How to file self employed taxes   If your credit for any year after 1996 was reduced or disallowed by the IRS, you may also have to file Form 8862 with your return. How to file self employed taxes For details, see the Form 1040A Instructions. How to file self employed taxes Form 1040 Line Entries Read lines 1 through 43 and fill in the lines that apply to you. How to file self employed taxes Do not complete line 44. How to file self employed taxes If you are filing a joint return, use the space under the words “Adjusted Gross Income” on the front of your return to separately show your taxable income and your spouse's taxable income. How to file self employed taxes Read lines 45 through 71. How to file self employed taxes Fill in the lines that apply to you, but do not fill in lines 54, 61, and 72. How to file self employed taxes Also, do not complete line 55 and lines 73 through 77. How to file self employed taxes Do not fill in line 53, box “c,” if you are completing Schedule R (Form 1040A or 1040), or line 64a if you want the IRS to figure the credits shown on those lines. How to file self employed taxes Payments. How to file self employed taxes   Enter any federal income tax withheld that is shown on Form W-2, box 2, or Form 1099, box 4, on line 62. How to file self employed taxes Enter any estimated tax payments you made on line 63. How to file self employed taxes Credit for child and dependent care expenses. How to file self employed taxes   If you can take this credit, as discussed in chapter 32, complete Form 2441 and attach it to your paper return. How to file self employed taxes Enter the amount of the credit on line 48. How to file self employed taxes The IRS will not figure this credit. How to file self employed taxes Credit for the elderly or the disabled. How to file self employed taxes   If you can take this credit, as discussed in chapter 33, the IRS can figure it for you. How to file self employed taxes Enter “CFE” on the line next to line 53, check box “c,” and attach Schedule R (Form 1040A or 1040) to your paper return. How to file self employed taxes On Schedule R (Form 1040A or 1040), check the box in Part I for your filing status and age. How to file self employed taxes Complete Part II and Part III, lines 11 and 13, if they apply. How to file self employed taxes Earned income credit. How to file self employed taxes   If you can take this credit, as discussed in chapter 36, the IRS can figure it for you. How to file self employed taxes Enter “EIC” on the dotted line next to Form 1040, line 64a. How to file self employed taxes Enter the nontaxable combat pay you elect to include in earned income on line 64b. How to file self employed taxes   If you have a qualifying child, you must fill in Schedule EIC (Form 1040A or 1040), Earned Income Credit, and attach it to your paper return. How to file self employed taxes If you do not provide the child's social security number on Schedule EIC, line 2, the credit will be reduced or disallowed unless the child was born and died in 2013. How to file self employed taxes   If your credit for any year after 1996 was reduced or disallowed by the IRS, you may also have to file Form 8862 with your return. How to file self employed taxes For details, see the Form 1040 Instructions. How to file self employed taxes Prev  Up  Next   Home   More Online Publications