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
© 2010 - 2018 Irs Efile
Irs EfileH&r Block's Free FileIrs Ez Form 2012Fillable 1040ezAmend Your Tax ReturnAmend Tax ReturnsEz Tax Form 2011Www Irs GovTurbotax 2008Federal Income Tax Forms 1040ezTaxes LateOnline 1040ez FormIrs Form 1040aFederal Tax Ez FormAmend A ReturnForm 1040x 2013File State Tax For Free Online2006 Taxes OnlineFile Free State Taxes Online1040ez Instructions 2012File TaxesHow Do I Do My 2010 TaxesHow To Fill Out 1040x Step By Step2011 Tax Form 1040Efile 1040x2008 Turbotax DownloadCan Tax Form 1040x Be Filed OnlineInternal Revenue Tax Forms 2010Free Tax Preparation For Unemployed1040 Ez FreeFile Tax Extension ElectronicallyOnline Tax Calculator2009 Tax ReturnsFree Printable Tax FormsFederal Free State Tax1040ez 2009 Tax FormFederal Tax Form 1040 Ez1040es FormFiling State Income Tax ReturnFree E File Form 48681040 Ez 2013 Tax Form
Irs EfileIrs efile 13. Irs efile Payment of Taxes Table of Contents How To Make Deposits When To Make Deposits Amount of DepositsSafe Harbor Rule Generally, semimonthly deposits of excise taxes are required. Irs efile A semimonthly period is the first 15 days of a month (the first semimonthly period) or the 16th through the last day of a month (the second semimonthly period). Irs efile However, no deposit is required for the situations listed below; the taxes are payable with Form 720. Irs efile The net liability for taxes listed in Part I (Form 720) does not exceed $2,500 for the quarter. Irs efile The gas guzzler tax is being paid on a one-time filing. Irs efile The liability is for taxes listed in Part II (Form 720), except for the floor stocks tax which generally requires a single deposit. Irs efile How To Make Deposits Electronic deposit requirement. Irs efile You must use electronic funds transfer to make excise tax deposits. Irs efile Generally, electronic funds transfers are made using the Electronic Federal Tax Payment System (EFTPS). Irs efile 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 efile Also, you may arrange for your financial institution to initiate a same-day wire payment on your behalf. Irs efile EFTPS is a free service provided by the Department of Treasury. Irs efile Services provided by your tax professional, financial institution, payroll service, or other third party may have a fee. Irs efile To get more information about EFTPS or to enroll in EFTPS, visit www. Irs efile eftps. Irs efile gov or call 1-800-555-4477. Irs efile Additional information about EFTPS is also available in Publication 966, Electronic Federal Tax Payment System: A Guide to Getting Started. Irs efile Depositing on time. Irs efile For EFTPS deposits to be on time, you must initiate the transaction at least 1 day before the date the deposit is due (before 8:00 p. Irs efile m. Irs efile Eastern time). Irs efile You will automatically be enrolled in EFTPS when you apply for an EIN. Irs efile You will receive a separate mailing containing instructions for activating your EFTPS enrollment after you receive your EIN. Irs efile When To Make Deposits There are two methods for determining deposits: the regular method and the alternative method. Irs efile The regular method applies to all taxes in Part I of Form 720 except for communications and air transportation taxes if deposits are based on amounts billed or tickets sold, rather than on amounts actually collected. Irs efile See Alternative method below. Irs efile If you are depositing more than one tax under a method, combine all the taxes under the method and make one deposit for the semimonthly period. Irs efile Regular method. Irs efile The deposit of tax for a semimonthly period is due by the 14th day following that period. Irs efile Generally, this is the 29th day of a month for the first semimonthly period and the 14th day of the following month for the second semimonthly period. Irs efile If the 14th or the 29th day falls on a Saturday, Sunday, or legal holiday, you must make the deposit by the immediately preceding day that is not a Saturday, Sunday, or legal holiday. Irs efile Alternative method (IRS Nos. Irs efile 22, 26, 27, and 28). Irs efile Deposits of communications and air transportation taxes may be based on taxes included in amounts billed or tickets sold during a semimonthly period instead of on taxes actually collected during the period. Irs efile Under the alternative method, the tax included in amounts billed or tickets sold during a semimonthly period is considered collected during the first 7 days of the second following semimonthly period. Irs efile The deposit of tax is due by the 3rd banking day after the 7th day of that period. Irs efile For an example of the alternative method, see the Instructions for Form 720. Irs efile To use the alternative method, you must keep a separate account of the tax included in amounts billed or tickets sold during the month and report on Form 720 the tax included in amounts billed or tickets sold and not the amount of tax that is actually collected. Irs efile For example, amounts billed in December, January, and February are considered collected during January, February, and March and are reported on Form 720 as the tax for the 1st quarter of the calendar year. Irs efile The separate account for each month must reflect: All items of tax included in amounts billed or tickets sold during the month, and Other items of adjustment relating to tax for prior months (within the statute of limitations on credits or refunds). Irs efile The separate account for any month cannot include an adjustment resulting from a refusal to pay or inability to collect unless the refusal has been reported to the IRS. Irs efile See Uncollected Tax Report in chapter 4. Irs efile The net amount of tax that is considered collected during the semimonthly period must be either: The net amount of tax reflected in the separate account for the corresponding semimonthly period of the preceding month, or One-half of the net amount of tax reflected in the separate account for the preceding month. Irs efile Special rule for deposits of taxes in September. Irs efile See the Instructions for Form 720 for a special rule on deposits made in September. Irs efile Amount of Deposits Deposits for a semimonthly period generally must be at least 95% of the net tax liability for that period unless the safe harbor rule (discussed later) applies. Irs efile Generally, you do not have to make a deposit for a period in which you incurred no tax liability. Irs efile Net tax liability. Irs efile Your net tax liability is your tax liability for the period minus any claims on Schedule C (Form 720) for the period. Irs efile You may figure your net tax liability for a semimonthly period by dividing your net liability incurred during the calendar month by two. Irs efile If you use this method, you must use it for all semimonthly periods in the calendar quarter. Irs efile Do not reduce your liability by any amounts from Form 720X. Irs efile Safe Harbor Rule The safe harbor rule applies separately to deposits under the regular method and the alternative method. Irs efile Persons who filed Form 720 for the look-back quarter (the 2nd calendar quarter preceding the current quarter) are considered to meet the semimonthly deposit requirement if the deposit for each semimonthly period in the current quarter is at least 1/6 (16. Irs efile 67%) of the net tax liability reported for the look-back quarter. Irs efile For the semimonthly period for which the additional deposit is required, the additional deposit must be at least 11/90 12. Irs efile 23%), 10/90 (11. Irs efile 12%) for non-EFTPS, of the net tax liability reported for the look-back quarter. Irs efile Also, the total deposit for that semimonthly period must be at least 1/6 (16. Irs efile 67%) of the net tax liability reported for the look-back quarter. Irs efile Exceptions. Irs efile The safe harbor rule does not apply to: The 1st and 2nd quarters beginning on or after the effective date of an increase in the rate of tax unless the deposit of taxes for each semimonthly period in the calendar quarter is at least 1/6 (16. Irs efile 67%) of the tax liability you would have had for the look-back quarter if the increased rate of tax had been in effect for that look-back quarter, Any quarter if liability includes any tax not in effect throughout the look-back quarter, or For deposits under the alternative method, any quarter if liability includes any tax not in effect throughout the look-back quarter and the month preceding the look-back quarter. Irs efile Requirements to be met. Irs efile For the safe harbor rule to apply, you must: Make each deposit timely at an authorized financial institution, and Pay any underpayment for the current quarter by the due date of the return. Irs efile The IRS may withdraw the right to make deposits of tax using the safe harbor rule from any person not complying with these rules. Irs efile Tax rate increases. Irs efile You must modify the safe harbor rule if there has been an increase in the rate of tax. Irs efile You must figure your tax liability in the look-back quarter as if the increased rate had been in effect. Irs efile To qualify for the safe harbor rule, your deposits cannot be less than 1/6 of the refigured tax liability. Irs efile Prev Up Next Home More Online Publications
Internal Revenue Service (IRS)
The Internal Revenue Service (IRS) administers and enforces U.S. federal tax laws.
Contact the Agency or Department
Website: Internal Revenue Service (IRS)
1111 Constitution Avenue, NW
Washington, DC 20224
Phone Number: (202) 283-1710
Toll-free: (800) 829-1040
TTY: (800) 829-4059