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Irs 1040ez Form 2013

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Irs 1040ez Form 2013

Irs 1040ez form 2013 2. Irs 1040ez form 2013   The Tax and Filing Requirements Table of Contents Returns and Filing Requirements Payment of TaxFederal Tax Deposits Must be Made by Electronic Funds Transfer All organizations subject to the tax on unrelated business income, except the exempt trusts described in section 511(b)(2), are taxable at corporate rates on that income. Irs 1040ez form 2013 All exempt trusts subject to the tax on unrelated business income that, if not exempt, would be taxable as trusts are taxable at trust rates on that income. Irs 1040ez form 2013 However, an exempt trust may not claim the deduction for a personal exemption that is normally allowed to a trust. Irs 1040ez form 2013 The tax is imposed on the organization's unrelated business taxable income (described in chapter 4). Irs 1040ez form 2013 The tax is reduced by any applicable tax credits, including the general business credits (such as the investment credit) and the foreign tax credit. Irs 1040ez form 2013 Alternative minimum tax. Irs 1040ez form 2013   Organizations liable for tax on unrelated business income may be liable for alternative minimum tax on certain adjustments and tax preference items. Irs 1040ez form 2013 Returns and Filing Requirements An exempt organization subject to the tax on unrelated business income must file Form 990-T and attach any required supporting schedules and forms. Irs 1040ez form 2013 The obligation to file Form 990-T is in addition to the obligation to file any other required returns. Irs 1040ez form 2013 Form 990-T is required if the organization's gross income from unrelated businesses is $1,000 or more. Irs 1040ez form 2013 An exempt organization must report income from all its unrelated businesses on a single Form 990-T. Irs 1040ez form 2013 Each organization must file a separate Form 990-T, except section 501(c)(2) title holding corporations and organizations receiving their earnings that file a consolidated return under section 1501. Irs 1040ez form 2013 The various provisions of tax law relating to accounting periods, accounting methods, at-risk limits (described in section 465), assessments, and collection penalties that apply to tax returns generally also apply to Form 990-T. Irs 1040ez form 2013 When to file. Irs 1040ez form 2013   The Form 990-T of an employees' trust described in section 401(a), an IRA (including a traditional, SEP, SIMPLE, Roth, or Coverdell IRA), or an MSA must be filed by the 15th day of the 4th month after the end of its tax year. Irs 1040ez form 2013 The Form 990-T of any other exempt organization must be filed by the 15th day of the 5th month after the end of its tax year. Irs 1040ez form 2013 If the due date falls on a Saturday, Sunday, or legal holiday, the return is due by the next business day. Irs 1040ez form 2013 Extension of time to file. Irs 1040ez form 2013   A Form 990-T filer may request an automatic 3-month (6 months for corporation) extension of time to file a return by submitting Form 8868, Application for Extension of Time To File an Exempt Organization Return. Irs 1040ez form 2013 The Form 990-T filer may also use Form 8868 to apply for an additional (not automatic) 3-month extension to file the return if the original 3-month extension was not enough time. Irs 1040ez form 2013 Public Inspection Requirements of Section 501(c)(3) Organizations. Irs 1040ez form 2013   Under section 6104(d), a section 501(c)(3) organization that has gross income from an unrelated trade or business of $1,000 or more must make its annual exempt organization business income tax return (including amended returns) available for public inspection. Irs 1040ez form 2013    A section 501(c)(3) organization filing the Form 990-T only to request a credit for certain federal excise taxes paid does not have to make the Form 990-T available for public inspection. Irs 1040ez form 2013 Payment of Tax Estimated tax. Irs 1040ez form 2013   A tax-exempt organization must make estimated tax payments if it expects its tax (unrelated business income tax after certain adjustments) to be $500 or more. Irs 1040ez form 2013 Estimated tax payments are generally due by the 15th day of the 4th, 6th, 9th, and 12th months of the tax year. Irs 1040ez form 2013 If any due date falls on a Saturday, Sunday, or legal holiday, the payment is due on the next business day. Irs 1040ez form 2013   Any organization that fails to pay the proper estimated tax when due may be charged an underpayment penalty for the period of underpayment. Irs 1040ez form 2013 Generally, to avoid the estimated tax penalty, the organization must make estimated tax payments that total 100% of the organization's current tax year liability. Irs 1040ez form 2013 However, an organization can base its required estimated tax payments on 100% of the tax shown on its return for the preceding year (unless no tax is shown) if its taxable income for each of the 3 preceding tax years was less than $1 million. Irs 1040ez form 2013 If an organization's taxable income for any of those years was $1 million or more, it can base only its first required installment payment on its last year's tax. Irs 1040ez form 2013   All tax-exempt organizations should use Form 990-W (Worksheet), to figure their estimated tax. Irs 1040ez form 2013    Tax due with Form 990-T. Irs 1040ez form 2013   Any tax due with Form 990-T must be paid in full when the return is filed, but no later than the date the return is due (determined without extensions). Irs 1040ez form 2013 Federal Tax Deposits Must be Made by Electronic Funds Transfer You must use electronic funds transfer to make all federal deposits (such as deposits of estimated tax, employment tax, and excise tax). Irs 1040ez form 2013 Forms 8109 and 8109-B, Federal Tax Deposit Coupon, are no longer in use. Irs 1040ez form 2013 Generally, electronic fund transfers are made using the Electronic Federal Tax Payment System (EFTPS). Irs 1040ez form 2013 If you do not want to use EFTPS, you can arrange for your tax professional, financial institution, payroll service, or other trusted third party to make deposits on your behalf. Irs 1040ez form 2013 Also, you may arrange for your financial institution to initiate a same-day wire payment on your behalf. Irs 1040ez form 2013 EFTPS is a free service provided by the Department of Treasury. Irs 1040ez form 2013 Services provided by your tax professional, financial institution, payroll service, or other third party may have a fee. Irs 1040ez form 2013 To get more information about EFTPS or to enroll in EFTPS, visit www. Irs 1040ez form 2013 eftps. Irs 1040ez form 2013 gov or call 1-800-555-4477. Irs 1040ez form 2013 Additional information about EFTPS is available in Publication 966, The Secure Way to Pay Your Federal Taxes. Irs 1040ez form 2013 Deposits on business days only. Irs 1040ez form 2013   If a deposit is required to be made on a day that is not a business day, the deposit is considered timely if it is made by the close of the next business day. Irs 1040ez form 2013 A business day is any day other than a Saturday, Sunday, or legal holiday. Irs 1040ez form 2013 For example, if a deposit is required to be made on a Friday and Friday is a legal holiday, the deposit will be considered timely if it is made by the following Monday (if that Monday is a business day). Irs 1040ez form 2013 The term "legal holiday" means any legal holiday in the District of Columbia. 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The Irs 1040ez Form 2013

Irs 1040ez form 2013 Index A Addition to property, Additions and Improvements Adjusted basis, Adjusted Basis Alternative Depreciation System (ADS) Recovery periods, Recovery Periods Under ADS Required use, Required use of ADS. Irs 1040ez form 2013 Amended return, Filing an Amended Return Apartment Cooperative, Cooperative apartments. Irs 1040ez form 2013 Rental, Which Property Class Applies Under GDS? Automobile (see Passenger automobile) B Basis Adjustments, Basis adjustment for depreciation allowed or allowable. Irs 1040ez form 2013 , Adjustment of partner's basis in partnership. Irs 1040ez form 2013 , Basis adjustment due to recapture of clean-fuel vehicle deduction or credit. Irs 1040ez form 2013 , Basis adjustment due to casualty loss. Irs 1040ez form 2013 Basis for depreciation, What Is the Basis for Depreciation? Casualty loss, Basis adjustment due to casualty loss. Irs 1040ez form 2013 Change in use, Property changed from personal use. Irs 1040ez form 2013 Cost, Cost as Basis Depreciable basis, Depreciable basis. Irs 1040ez form 2013 Other than cost, Other Basis Recapture of clean-fuel vehicle deduction or credit, Basis adjustment due to recapture of clean-fuel vehicle deduction or credit. Irs 1040ez form 2013 Term interest, Basis adjustments. Irs 1040ez form 2013 Unadjusted, Figuring the Unadjusted Basis of Your Property Business use of property, partial, Partial business or investment use. Irs 1040ez form 2013 Business-use limit, recapture of Section 179 deduction, When Must You Recapture the Deduction? Business-use requirement, listed property, What Is the Business-Use Requirement? C Car (see Passenger automobile) Carryover of section 179 deduction, Carryover of disallowed deduction. Irs 1040ez form 2013 Casualty loss, effect of, Basis adjustment due to casualty loss. Irs 1040ez form 2013 Changing accounting method, Changing Your Accounting Method Communication equipment (see Listed property) Commuting, Commuting use. Irs 1040ez form 2013 Computer (see Listed property) Computer software, Computer software. Irs 1040ez form 2013 , Off-the-shelf computer software. Irs 1040ez form 2013 Containers, Containers. Irs 1040ez form 2013 Conventions, Which Convention Applies? Cooperative apartment, Cooperative apartments. Irs 1040ez form 2013 Copyright, Patents and copyrights. Irs 1040ez form 2013 (see also Section 197 intangibles) Correcting depreciation deductions, How Do You Correct Depreciation Deductions? Cost basis, Cost as Basis D Declining balance Method, Declining Balance Method Rates, Declining balance rate. Irs 1040ez form 2013 Deduction limit Automobile, Do the Passenger Automobile Limits Apply? Section 179, How Much Can You Deduct? Depreciation Deduction Employee, Can Employees Claim a Deduction? Listed property, Can Employees Claim a Deduction? Determinable useful life, Property Having a Determinable Useful Life Excepted property, Excepted Property Incorrect amount deducted, How Do You Correct Depreciation Deductions? Methods, Which Depreciation Method Applies? Property lasting more than one year, Property Lasting More Than One Year Property owned, Property You Own Property used in business, Property Used in Your Business or Income-Producing Activity Recapture, Revoking an election. Irs 1040ez form 2013 , Recapture of Excess Depreciation Depreciation allowable, Basis adjustment for depreciation allowed or allowable. Irs 1040ez form 2013 Depreciation allowed, Basis adjustment for depreciation allowed or allowable. Irs 1040ez form 2013 Depreciation deduction Listed property, What Is the Business-Use Requirement? Determinable useful life, Property Having a Determinable Useful Life Disposition Before recovery period ends, Sale or Other Disposition Before the Recovery Period Ends General asset account property, Disposing of GAA Property Section 179 deduction, When Must You Recapture the Deduction? E Election ADS, Electing ADS. Irs 1040ez form 2013 , Election of ADS. Irs 1040ez form 2013 Declining balance (150% DB) method, 150% election. Irs 1040ez form 2013 Exclusion from MACRS, Election To Exclude Property From MACRS General asset account, Electing To Use a GAA Not to claim special depreciation allowance, How Can You Elect Not To Claim an Allowance? Section 179 deduction, How Do You Elect the Deduction? Straight line method, Straight line election. Irs 1040ez form 2013 Electric vehicle, Electric Vehicles Employee Depreciation deduction, Can Employees Claim a Deduction? How to claim depreciation, Employee. Irs 1040ez form 2013 Employee deduction, listed property, Can Employees Claim a Deduction? Energy property, Energy property. Irs 1040ez form 2013 Exchange of MACRS property, Property Acquired in a Like-kind Exchange or Involuntary Conversion F Farm Property, Depreciation Methods for Farm Property Figuring MACRS Using percentage tables, How Is the Depreciation Deduction Figured? Without using percentage tables, Figuring the Deduction Without Using the Tables Films, Films, video tapes, and recordings. Irs 1040ez form 2013 Free tax services, Free help with your tax return. Irs 1040ez form 2013 G General asset account Abusive transaction, Abusive transactions. Irs 1040ez form 2013 Disposing of property, Disposing of GAA Property Grouping property in, Grouping Property Nonrecognition transaction, Nonrecognition transactions. Irs 1040ez form 2013 General Depreciation System (GDS), recovery periods, Recovery Periods Under GDS Gift (see Basis, other than cost) H Help (see Tax help) I Idle property, Idle Property Improvements, How Do You Treat Repairs and Improvements?, Additions and Improvements Income forecast method, Income Forecast Method Incorrect depreciation deductions, How Do You Correct Depreciation Deductions? Indian reservation Defined, Indian reservation. Irs 1040ez form 2013 Qualified infrastructure property, Qualified infrastructure property. Irs 1040ez form 2013 Qualified property, Qualified property. Irs 1040ez form 2013 Recovery periods for qualified property, Indian Reservation Property Related person, Related person. Irs 1040ez form 2013 Inheritance (see Basis, other than cost) Intangible property Depreciation method, Intangible Property, Income Forecast Method Income forecast method, Income Forecast Method Straight line method, Intangible Property Inventory, Inventory. Irs 1040ez form 2013 Investment use of property, partial, Partial business or investment use. Irs 1040ez form 2013 Involuntary conversion of MACRS property, Property Acquired in a Like-kind Exchange or Involuntary Conversion L Land Not depreciable, Land Preparation costs, Land Leased property, Leased property. Irs 1040ez form 2013 Leasehold improvement property, defined, Qualified leasehold improvement property. Irs 1040ez form 2013 , Qualified leasehold improvement property. Irs 1040ez form 2013 Life tenant, Life tenant. Irs 1040ez form 2013 (see also Term interests) Limit on deduction Automobile, Do the Passenger Automobile Limits Apply? Section 179, How Much Can You Deduct? Listed property 5% owner, 5% owner. Irs 1040ez form 2013 Computer, Computers and Related Peripheral Equipment Condition of employment, Condition of employment. Irs 1040ez form 2013 Defined, What Is Listed Property? Employee deduction, Can Employees Claim a Deduction? Employer convenience, Employer's convenience. Irs 1040ez form 2013 Improvements to, Improvements to listed property. Irs 1040ez form 2013 Leased, Lessee's Inclusion Amount Passenger automobile, Passenger Automobiles Qualified business use, Qualified Business Use Recordkeeping, Adequate Records Related person, Related persons. Irs 1040ez form 2013 Reporting on Form 4562, How Is Listed Property Information Reported? Lodging, Property used for lodging. Irs 1040ez form 2013 M Maximum deduction Electric vehicles, Electric Vehicles Passenger automobiles, Maximum Depreciation Deduction Trucks, Trucks and Vans Vans, Trucks and Vans Mobile home (see Residential rental property) Modified ACRS (MACRS) Addition or improvement, Additions and Improvements Alternative Depreciation System (ADS), Which Depreciation System (GDS or ADS) Applies? Conventions, Which Convention Applies? Declining balance method, Declining Balance Method Depreciation methods, Which Depreciation Method Applies? Farm property, Depreciation Methods for Farm Property Figuring, short tax year, Property Placed in Service in a Short Tax Year General Depreciation System (GDS), Which Depreciation System (GDS or ADS) Applies? Percentage tables, Using the MACRS Percentage Tables Property classes, Which Property Class Applies Under GDS? Recovery periods, Which Recovery Period Applies? Short tax year, Figuring the Deduction for a Short Tax Year Straight line method, Straight Line Method N Nonresidential real property, Which Property Class Applies Under GDS? Nontaxable transfer of MACRS property, Property Acquired in a Nontaxable Transfer O Office in the home, Office in the home. Irs 1040ez form 2013 , Office in the home. Irs 1040ez form 2013 Ownership, incidents of, Incidents of ownership. Irs 1040ez form 2013 P Partial business use, Partial business use. Irs 1040ez form 2013 Passenger automobile Defined, Passenger Automobiles Electric vehicles, Electric Vehicles Limit on, Do the Passenger Automobile Limits Apply? Maximum depreciation deduction, Maximum Depreciation Deduction Trucks, Trucks and Vans Vans, Trucks and Vans Patent, Patents and copyrights. Irs 1040ez form 2013 (see also Section 197 intangibles) Personal property, Personal property. Irs 1040ez form 2013 Phonographic equipment (see Listed property) Photographic equipment (see Listed property) Placed in service Before 1987, Property You Placed in Service Before 1987 Date, What Is the Placed in Service Date? Rule, Placed in Service Property Classes, Which Property Class Applies Under GDS? Depreciable, What Property Can Be Depreciated? Idle, Idle Property Improvements, How Do You Treat Repairs and Improvements? Leased, Leased property. Irs 1040ez form 2013 , Leased property. Irs 1040ez form 2013 Listed, What Is Listed Property? Personal, Personal property. Irs 1040ez form 2013 Real, Real property. Irs 1040ez form 2013 Retired from service, Retired From Service Tangible personal, Tangible personal property. Irs 1040ez form 2013 Term interest, Certain term interests in property. Irs 1040ez form 2013 Q Qualified leasehold improvement property, defined, Qualified leasehold improvement property. Irs 1040ez form 2013 , Qualified leasehold improvement property. Irs 1040ez form 2013 Qualified property, special depreciation allowance, What Is Qualified Property? R Real property, Real property. Irs 1040ez form 2013 Recapture Clean-fuel vehicle deduction or credit, Basis adjustment due to recapture of clean-fuel vehicle deduction or credit. Irs 1040ez form 2013 General asset account, abusive transaction, Abusive transactions. Irs 1040ez form 2013 Listed property, Recapture of Excess Depreciation MACRS depreciation, Revoking an election. Irs 1040ez form 2013 Section 179 deduction, When Must You Recapture the Deduction? Special depreciation allowance, When Must You Recapture an Allowance? Recordkeeping Listed property, Adequate Records Section 179, How Do You Elect the Deduction? Recovery periods ADS, Recovery Periods Under ADS GDS, Recovery Periods Under GDS Related persons, Related persons. Irs 1040ez form 2013 , Related persons. Irs 1040ez form 2013 , Related persons. Irs 1040ez form 2013 , Related persons. Irs 1040ez form 2013 , Related person. Irs 1040ez form 2013 , Related persons. Irs 1040ez form 2013 Rent-to-own property, defined, Qualified rent-to-own property. Irs 1040ez form 2013 Rental home (see Residential rental property) Rented property, improvements, Improvements to rented property. Irs 1040ez form 2013 Repairs, How Do You Treat Repairs and Improvements? Residential rental property, Which Property Class Applies Under GDS? Retail motor fuels outlet, Retail motor fuels outlet. Irs 1040ez form 2013 Revoking ADS election, Electing ADS. Irs 1040ez form 2013 General asset account election, Revoking an election. Irs 1040ez form 2013 Section 179 election, Revoking an election. Irs 1040ez form 2013 S Sale of property, Sale or Other Disposition Before the Recovery Period Ends Section 179 deduction Business use required, Partial business use. Irs 1040ez form 2013 Carryover, Carryover of disallowed deduction. Irs 1040ez form 2013 Dispositions, When Must You Recapture the Deduction? Electing, How Do You Elect the Deduction? Limits Business (taxable) income, Business Income Limit Business-use, recapture, When Must You Recapture the Deduction? Dollar, Dollar Limits Enterprise zone business, Enterprise Zone Businesses Partial business use, Partial business use. Irs 1040ez form 2013 Married filing separate returns, Married Individuals Partnership rules, Partnerships and Partners Property Eligible, Eligible Property Excepted, Excepted Property Purchase required, Property Acquired by Purchase Recapture, When Must You Recapture the Deduction? Recordkeeping, How Do You Elect the Deduction? S corporation rules, S Corporations Settlement fees, Settlement costs. Irs 1040ez form 2013 Short tax year Figuring depreciation, Property Placed in Service in a Short Tax Year Figuring placed-in-service date, Using the Applicable Convention in a Short Tax Year Software, computer, Computer software. Irs 1040ez form 2013 , Off-the-shelf computer software. Irs 1040ez form 2013 Sound recording, Films, video tapes, and recordings. Irs 1040ez form 2013 Special depreciation allowance Election not to claim, How Can You Elect Not To Claim an Allowance? Qualified property, What Is Qualified Property? Recapture, When Must You Recapture an Allowance? Stock, constructive ownership of, Constructive ownership of stock or partnership interest. Irs 1040ez form 2013 Straight line method, Intangible Property, Straight Line Method Created intangibles, Certain created intangibles. Irs 1040ez form 2013 T Tangible personal property, Tangible personal property. Irs 1040ez form 2013 Term interest, Certain term interests in property. Irs 1040ez form 2013 Trade-in of property, Trade-in of other property. Irs 1040ez form 2013 Trucks, Trucks and Vans U Unadjusted basis, Figuring the Unadjusted Basis of Your Property Useful life, Property Having a Determinable Useful Life V Vans, Trucks and Vans Video tape, Films, video tapes, and recordings. Irs 1040ez form 2013 Video-recording equipment (see Listed property) W When to use ADS, Which Depreciation System (GDS or ADS) Applies? Worksheet Leased listed property, Inclusion amount worksheet. Irs 1040ez form 2013 MACRS, MACRS Worksheet Prev  Up     Home   More Online Publications