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State Tax Return Efile

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State Tax Return Efile

State tax return efile 6. State tax return efile   Estimated Tax Table of Contents Who Must Make Estimated Tax Payments Estimated tax is a method used to pay tax on income that is not subject to withholding. State tax return efile This income includes self-employment income, interest, dividends, alimony, rent, gains from the sale of assets, prizes, and awards. State tax return efile Income tax generally is withheld from pensions and annuity payments you receive. State tax return efile However, if the tax withheld from your pension (or other) income is not enough, you may have to pay estimated tax. State tax return efile If you do not pay enough tax through withholding, by making estimated tax payments, or both, you may be charged a penalty. State tax return efile Who Must Make Estimated Tax Payments If you had a tax liability for 2013, you may have to pay estimated tax for 2014. State tax return efile In most cases, you must pay estimated tax for 2014 if both of the following apply. State tax return efile You expect to owe at least $1,000 in tax for 2014, after subtracting your withholding and refundable credits. State tax return efile You expect your withholding and refundable credits to be less than the smaller of: 90% of the tax to be shown on your 2014 tax return, or 100% of the tax shown on your 2013 tax return. State tax return efile The 2013 tax return must cover all 12 months. State tax return efile If all of your income will be subject to income tax withholding, you probably do not need to make estimated tax payments. State tax return efile For more information on estimated tax, see Publication 505. State tax return efile Prev  Up  Next   Home   More Online Publications
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The State Tax Return Efile

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