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Who Can File A 1040ez

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Who Can File A 1040ez

Who can file a 1040ez Publication 501 - Main Content Table of Contents Who Must FileSelf-employed persons. Who can file a 1040ez Filing Requirements for Most Taxpayers Dependents Other Situations Who Should File Filing StatusMarital Status Single Married Filing Jointly Married Filing Separately Head of Household Qualifying Widow(er) With Dependent Child ExemptionsForm 1040EZ filers. Who can file a 1040ez Form 1040A filers. Who can file a 1040ez Form 1040 filers. Who can file a 1040ez More information. Who can file a 1040ez Personal Exemptions Exemptions for Dependents Qualifying Child Qualifying Relative Phaseout of Exemptions Social Security Numbers for DependentsBorn and died in 2013. Who can file a 1040ez Taxpayer identification numbers for aliens. Who can file a 1040ez Taxpayer identification numbers for adoptees. Who can file a 1040ez Standard DeductionStandard Deduction Amount Standard Deduction for Dependents Who Should Itemize How To Get Tax HelpLow Income Taxpayer Clinics Who Must File If you are a U. Who can file a 1040ez S. Who can file a 1040ez citizen or resident alien, whether you must file a federal income tax return depends on your gross income, your filing status, your age, and whether you are a dependent. Who can file a 1040ez For details, see Table 1 and Table 2. Who can file a 1040ez You also must file if one of the situations described in Table 3 applies. Who can file a 1040ez The filing requirements apply even if you owe no tax. Who can file a 1040ez Table 1. Who can file a 1040ez 2013 Filing Requirements Chart for Most Taxpayers IF your filing status is. Who can file a 1040ez . Who can file a 1040ez . Who can file a 1040ez AND at the end of 2013 you were. Who can file a 1040ez . Who can file a 1040ez . Who can file a 1040ez * THEN file a return if your gross income was at least. Who can file a 1040ez . Who can file a 1040ez . Who can file a 1040ez ** single under 65  $10,000 65 or older $11,500 head of household under 65 $12,850 65 or older $14,350 married, filing jointly*** under 65 (both spouses) $20,000 65 or older (one spouse) $21,200 65 or older (both spouses) $22,400 married, filing separately any age  $3,900 qualifying widow(er) with dependent child under 65 $16,100 65 or older $17,300 * If you were born before January 2, 1949, you are considered to be 65 or older at the end of 2013. Who can file a 1040ez ** Gross income means all income you receive in the form of money, goods, property, and services that is not exempt from tax, including any income from sources outside the United States or from the sale of your main home (even if you can exclude part or all of it). Who can file a 1040ez Do not include any social security benefits unless (a) you are married filing a separate return and you lived with your spouse at any time during 2013 or (b) one-half of your social security benefits plus your other gross income and any tax-exempt interest is more than $25,000 ($32,000 if married filing jointly). Who can file a 1040ez If (a) or (b) applies, see the Form 1040 instructions to figure the taxable part of social security benefits you must include in gross income. Who can file a 1040ez Gross income includes gains, but not losses, reported on Form 8949 or Schedule D. Who can file a 1040ez Gross income from a business means, for example, the amount on Schedule C, line 7, or Schedule F, line 9. Who can file a 1040ez But in figuring gross income, do not reduce your income by any losses, including any loss on Schedule C, line 7, or Schedule F, line 9. Who can file a 1040ez *** If you did not live with your spouse at the end of 2013 (or on the date your spouse died) and your gross income was at least $3,900, you must file a return regardless of your age. Who can file a 1040ez You may have to pay a penalty if you are required to file a return but fail to do so. Who can file a 1040ez If you willfully fail to file a return, you may be subject to criminal prosecution. Who can file a 1040ez For information on what form to use — Form 1040EZ, Form 1040A, or Form 1040 — see the instructions for your tax return. Who can file a 1040ez Gross income. Who can file a 1040ez    Gross income is all income you receive in the form of money, goods, property, and services that is not exempt from tax. Who can file a 1040ez If you are married and live with your spouse in a community property state, half of any income defined by state law as community income may be considered yours. Who can file a 1040ez For a list of community property states, see Community property states under Married Filing Separately, later. Who can file a 1040ez Self-employed persons. Who can file a 1040ez    If you are self-employed in a business that provides services (where products are not a factor), your gross income from that business is the gross receipts. Who can file a 1040ez If you are self-employed in a business involving manufacturing, merchandising, or mining, your gross income from that business is the total sales minus the cost of goods sold. Who can file a 1040ez In either case, you must add any income from investments and from incidental or outside operations or sources. Who can file a 1040ez    You must file Form 1040 if you owe any self-employment tax. Who can file a 1040ez Filing status. Who can file a 1040ez    Your filing status generally depends on whether you are single or married. Who can file a 1040ez Whether you are single or married is determined at the end of your tax year, which is December 31 for most taxpayers. Who can file a 1040ez Filing status is discussed in detail later in this publication. Who can file a 1040ez Age. Who can file a 1040ez    Age is a factor in determining if you must file a return only if you are 65 or older at the end of your tax year. Who can file a 1040ez For 2013, you are 65 or older if you were born before January 2, 1949. Who can file a 1040ez Filing Requirements for Most Taxpayers You must file a return if your gross income for the year was at least the amount shown on the appropriate line in Table 1. Who can file a 1040ez Dependents should see Table 2 instead. Who can file a 1040ez Deceased Persons You must file an income tax return for a decedent (a person who died) if both of the following are true. Who can file a 1040ez You are the surviving spouse, executor, administrator, or legal representative. Who can file a 1040ez The decedent met the filing requirements described in this publication at the time of his or her death. Who can file a 1040ez For more information, see Final Income Tax Return for Decedent — Form 1040 in Publication 559. Who can file a 1040ez Table 2. Who can file a 1040ez 2013 Filing Requirements for Dependents See Exemptions for Dependents to find out if you are a dependent. Who can file a 1040ez If your parent (or someone else) can claim you as a dependent, use this table to see if you must file a return. Who can file a 1040ez  In this table, unearned income includes taxable interest, ordinary dividends, and capital gain distributions. Who can file a 1040ez It also includes unemployment compensation, taxable social security benefits, pensions, annuities, and distributions of unearned income from a trust. Who can file a 1040ez Earned income includes salaries, wages, tips, professional fees, and taxable scholarship and fellowship grants. Who can file a 1040ez Gross income is the total of your unearned and earned income. Who can file a 1040ez If your gross income was $3,900 or more, you usually cannot be claimed as a dependent unless you are a qualifying child. Who can file a 1040ez For details, see Exemptions for Dependents. Who can file a 1040ez Single dependents—Were you either age 65 or older or blind? □ No. Who can file a 1040ez You must file a return if any of the following apply. Who can file a 1040ez Your unearned income was more than $1,000. Who can file a 1040ez Your earned income was more than $6,100. Who can file a 1040ez Your gross income was more than the larger of— $1,000, or Your earned income (up to $5,750) plus $350. Who can file a 1040ez     □ Yes. Who can file a 1040ez You must file a return if any of the following apply. Who can file a 1040ez Your unearned income was more than $2,500 ($4,000 if 65 or older and blind). Who can file a 1040ez Your earned income was more than $7,600 ($9,100 if 65 or older and blind). Who can file a 1040ez Your gross income was more than the larger of—  $2,500 ($4,000 if 65 or older and blind), or Your earned income (up to $5,750) plus $1,850 ($3,350 if 65 or older and blind). Who can file a 1040ez     Married dependents—Were you either age 65 or older or blind? □ No. Who can file a 1040ez You must file a return if any of the following apply. Who can file a 1040ez Your gross income was at least $5 and your spouse files a separate return and itemizes deductions. Who can file a 1040ez Your unearned income was more than $1,000. Who can file a 1040ez Your earned income was more than $6,100. Who can file a 1040ez Your gross income was more than the larger of— $1,000, or Your earned income (up to $5,750 plus $350. Who can file a 1040ez     □ Yes. Who can file a 1040ez You must file a return if any of the following apply. Who can file a 1040ez Your gross income was at least $5 and your spouse files a separate return and itemizes deductions. Who can file a 1040ez Your unearned income was more than $2,200 ($3,400 if 65 or older and blind). Who can file a 1040ez Your earned income was more than $7,300 ($8,500 if 65 or older and blind). Who can file a 1040ez Your gross income was more than the larger of— $2,200 ($3,400 if 65 or older and blind), or Your earned income (up to $5,750) plus $1,550 ($2,750 if 65 or older and blind). Who can file a 1040ez     U. Who can file a 1040ez S. Who can file a 1040ez Citizens or Resident Aliens Living Abroad To determine whether you must file a return, include in your gross income any income you earned or received abroad, including any income you can exclude under the foreign earned income exclusion. Who can file a 1040ez For more information on special tax rules that may apply to you, see Publication 54, Tax Guide for U. Who can file a 1040ez S. Who can file a 1040ez Citizens and Resident Aliens Abroad. Who can file a 1040ez Residents of Puerto Rico If you are a U. Who can file a 1040ez S. Who can file a 1040ez citizen and also a bona fide resident of Puerto Rico, you generally must file a U. Who can file a 1040ez S. Who can file a 1040ez income tax return for any year in which you meet the income requirements. Who can file a 1040ez This is in addition to any legal requirement you may have to file an income tax return with Puerto Rico. Who can file a 1040ez If you are a bona fide resident of Puerto Rico for the whole year, your U. Who can file a 1040ez S. Who can file a 1040ez gross income does not include income from sources within Puerto Rico. Who can file a 1040ez It does, however, include any income you received for your services as an employee of the United States or any U. Who can file a 1040ez S. Who can file a 1040ez agency. Who can file a 1040ez If you receive income from Puerto Rican sources that is not subject to U. Who can file a 1040ez S. Who can file a 1040ez tax, you must reduce your standard deduction, which reduces the amount of income you can have before you must file a U. Who can file a 1040ez S. Who can file a 1040ez income tax return. Who can file a 1040ez For more information, see Publication 570, Tax Guide for Individuals With Income From U. Who can file a 1040ez S. Who can file a 1040ez Possessions. Who can file a 1040ez Individuals With Income From U. Who can file a 1040ez S. Who can file a 1040ez Possessions If you had income from Guam, the Commonwealth of the Northern Mariana Islands, American Samoa, or the U. Who can file a 1040ez S. Who can file a 1040ez Virgin Islands, special rules may apply when determining whether you must file a U. Who can file a 1040ez S. Who can file a 1040ez federal income tax return. Who can file a 1040ez In addition, you may have to file a return with the individual possession government. Who can file a 1040ez See Publication 570 for more information. Who can file a 1040ez Dependents A person who is a dependent may still have to file a return. Who can file a 1040ez It depends on his or her earned income, unearned income, and gross income. Who can file a 1040ez For details, see Table 2. Who can file a 1040ez A dependent must also file if one of the situations described in Table 3 applies. Who can file a 1040ez Responsibility of parent. Who can file a 1040ez    If a dependent child must file an income tax return but cannot file due to age or any other reason, a parent, guardian, or other legally responsible person must file it for the child. Who can file a 1040ez If the child cannot sign the return, the parent or guardian must sign the child's name followed by the words “By (your signature), parent for minor child. Who can file a 1040ez ” Earned income. Who can file a 1040ez    Earned income includes salaries, wages, professional fees, and other amounts received as pay for work you actually perform. Who can file a 1040ez Earned income (only for purposes of filing requirements and the standard deduction) also includes any part of a scholarship that you must include in your gross income. Who can file a 1040ez See chapter 1 of Publication 970, Tax Benefits for Education, for more information on taxable and nontaxable scholarships. Who can file a 1040ez Child's earnings. Who can file a 1040ez    Amounts a child earns by performing services are included in his or her gross income and not the gross income of the parent. Who can file a 1040ez This is true even if under local law the child's parent has the right to the earnings and may actually have received them. Who can file a 1040ez But if the child does not pay the tax due on this income, the parent is liable for the tax. Who can file a 1040ez Unearned income. Who can file a 1040ez    Unearned income includes income such as interest, dividends, and capital gains. Who can file a 1040ez Trust distributions of interest, dividends, capital gains, and survivor annuities are also considered unearned income. Who can file a 1040ez Election to report child's unearned income on parent's return. Who can file a 1040ez    You may be able to include your child's interest and dividend income on your tax return. Who can file a 1040ez If you do this, your child will not have to file a return. Who can file a 1040ez To make this election, all of the following conditions must be met. Who can file a 1040ez Your child was under age 19 (or under age 24 if a student) at the end of 2013. Who can file a 1040ez (A child born on January 1, 1995, is considered to be age 19 at the end of 2013; you cannot make the election for this child unless the child was a student. Who can file a 1040ez Similarly, a child born on January 1, 1990, is considered to be age 24 at the end of 2013; you cannot make the election for this child. Who can file a 1040ez ) Your child had gross income only from interest and dividends (including capital gain distributions and Alaska Permanent Fund dividends). Who can file a 1040ez The interest and dividend income was less than $10,000. Who can file a 1040ez Your child is required to file a return for 2013 unless you make this election. Who can file a 1040ez Your child does not file a joint return for 2013. Who can file a 1040ez No estimated tax payment was made for 2013 and no 2012 overpayment was applied to 2013 under your child's name and social security number. Who can file a 1040ez No federal income tax was withheld from your child's income under the backup withholding rules. Who can file a 1040ez You are the parent whose return must be used when making the election to report your child's unearned income. Who can file a 1040ez   For more information, see Form 8814 and Parent's Election To Report Child's Interest and Dividends in Publication 929. Who can file a 1040ez Other Situations You may have to file a tax return even if your gross income is less than the amount shown in Table 1 or Table 2 for your filing status. Who can file a 1040ez See Table 3 for those other situations when you must file. Who can file a 1040ez Table 3. Who can file a 1040ez Other Situations When You Must File a 2013 Return If any of the four conditions listed below applied to you for 2013, you must file a return. Who can file a 1040ez 1. Who can file a 1040ez You owe any special taxes, including any of the following. Who can file a 1040ez   a. Who can file a 1040ez Alternative minimum tax. Who can file a 1040ez (See Form 6251. Who can file a 1040ez )   b. Who can file a 1040ez Additional tax on a qualified plan, including an individual retirement arrangement (IRA), or other tax-favored account. Who can file a 1040ez (See Publication 590, Individual Retirement Arrangements (IRAs), and Publication 969, Health Savings Accounts and Other Tax-Favored Health Plans. Who can file a 1040ez ) But if you are filing a return only because you owe this tax, you can file Form 5329 by itself. Who can file a 1040ez   c. Who can file a 1040ez Social security or Medicare tax on tips you did not report to your employer (see Publication 531, Reporting Tip Income) or on wages you received from an employer who did not withhold these taxes (see Form 8919). Who can file a 1040ez   d. Who can file a 1040ez Write-in taxes, including uncollected social security, Medicare, or railroad retirement tax on tips you reported to your employer or on group-term life insurance and additional tax on health savings accounts. Who can file a 1040ez (See Publication 531, Publication 969, and the Form 1040 instructions for line 60. Who can file a 1040ez )   e. Who can file a 1040ez Household employment taxes. Who can file a 1040ez But if you are filing a return only because you owe these taxes, you can file Schedule H (Form 1040) by itself. Who can file a 1040ez   f. Who can file a 1040ez Recapture taxes. Who can file a 1040ez (See the Form 1040 instructions for lines 44, 59b, and 60. Who can file a 1040ez ) 2. Who can file a 1040ez You (or your spouse if filing jointly) received Archer MSA, Medicare Advantage MSA, or health savings account distributions. Who can file a 1040ez 3. Who can file a 1040ez You had net earnings from self-employment of at least $400. Who can file a 1040ez (See Schedule SE (Form 1040) and its instructions. Who can file a 1040ez ) 4. Who can file a 1040ez You had wages of $108. Who can file a 1040ez 28 or more from a church or qualified church-controlled organization that is exempt from employer social security and Medicare taxes. Who can file a 1040ez (See Schedule SE (Form 1040) and its instructions. Who can file a 1040ez ) Who Should File Even if you do not have to file, you should file a tax return if you can get money back. Who can file a 1040ez For example, you should file if one of the following applies. Who can file a 1040ez You had income tax withheld from your pay. Who can file a 1040ez You made estimated tax payments for the year or had any of your overpayment for last year applied to this year's estimated tax. Who can file a 1040ez You qualify for the earned income credit. Who can file a 1040ez See Publication 596, Earned Income Credit (EIC), for more information. Who can file a 1040ez You qualify for the additional child tax credit. Who can file a 1040ez See the instructions for the tax form you file (Form 1040 or 1040A) for more information. Who can file a 1040ez You qualify for the refundable American opportunity education credit. Who can file a 1040ez See Form 8863, Education Credits. Who can file a 1040ez You qualify for the health coverage tax credit. Who can file a 1040ez For information about this credit, see Form 8885, Health Coverage Tax Credit. Who can file a 1040ez You qualify for the credit for federal tax on fuels. Who can file a 1040ez See Form 4136, Credit for Federal Tax Paid on Fuels. Who can file a 1040ez Form 1099-B received. Who can file a 1040ez    Even if you are not required to file a return, you should consider filing if all of the following apply. Who can file a 1040ez You received a Form 1099-B, Proceeds From Broker and Barter Exchange Transactions (or substitute statement). Who can file a 1040ez The amount in box 2a of Form 1099-B (or substitute statement), when added to your other gross income, means you have to file a tax return because of the filing requirement in Table 1 or Table 2 that applies to you. Who can file a 1040ez Box 3 of Form 1099-B (or substitute statement) is blank. Who can file a 1040ez In this case, filing a return may keep you from getting a notice from the IRS. Who can file a 1040ez Filing Status You must determine your filing status before you can determine whether you must file a tax return, your standard deduction (discussed later), and your tax. Who can file a 1040ez You also use your filing status to determine whether you are eligible to claim certain other deductions and credits. Who can file a 1040ez There are five filing statuses: Single, Married Filing Jointly, Married Filing Separately, Head of Household, and Qualifying Widow(er) With Dependent Child. Who can file a 1040ez If more than one filing status applies to you, choose the one that will give you the lowest tax. Who can file a 1040ez Marital Status In general, your filing status depends on whether you are considered unmarried or married. Who can file a 1040ez Unmarried persons. Who can file a 1040ez    You are considered unmarried for the whole year if, on the last day of your tax year, you are unmarried or legally separated from your spouse under a divorce or separate maintenance decree. Who can file a 1040ez   State law governs whether you are married or legally separated under a divorce or separate maintenance decree. Who can file a 1040ez Divorced persons. Who can file a 1040ez    If you are divorced under a final decree by the last day of the year, you are considered unmarried for the whole year. Who can file a 1040ez Divorce and remarriage. Who can file a 1040ez    If you obtain a divorce for the sole purpose of filing tax returns as unmarried individuals, and at the time of divorce you intend to and do, in fact, remarry each other in the next tax year, you and your spouse must file as married individuals in both years. Who can file a 1040ez Annulled marriages. Who can file a 1040ez    If you obtain a court decree of annulment, which holds that no valid marriage ever existed, you are considered unmarried even if you filed joint returns for earlier years. Who can file a 1040ez You must file amended returns (Form 1040X) claiming single or head of household status for all tax years that are affected by the annulment and not closed by the statute of limitations for filing a tax return. Who can file a 1040ez Generally, for a credit or refund, you must file Form 1040X within 3 years (including extensions) after the date you filed your original return or within 2 years after the date you paid the tax, whichever is later. Who can file a 1040ez If you filed your original tax return early (for example, March 1), your return is considered filed on the due date (generally April 15). Who can file a 1040ez However, if you had an extension to file (for example, until October 15) but you filed earlier and we received it on July 1, your return is considered filed on July 1. Who can file a 1040ez Head of household or qualifying widow(er) with dependent child. Who can file a 1040ez    If you are considered unmarried, you may be able to file as a head of household or as a qualifying widow(er) with a dependent child. Who can file a 1040ez See Head of Household and Qualifying Widow(er) With Dependent Child to see if you qualify. Who can file a 1040ez Married persons. Who can file a 1040ez    If you are considered married, you and your spouse can file a joint return or separate returns. Who can file a 1040ez Considered married. Who can file a 1040ez    You are considered married for the whole year if, on the last day of your tax year, you and your spouse meet any one of the following tests. Who can file a 1040ez You are married and living together. Who can file a 1040ez You are living together in a common law marriage recognized in the state where you now live or in the state where the common law marriage began. Who can file a 1040ez You are married and living apart but not legally separated under a decree of divorce or separate maintenance. Who can file a 1040ez You are separated under an interlocutory (not final) decree of divorce. Who can file a 1040ez Same-sex marriage. Who can file a 1040ez    For federal tax purposes, individuals of the same sex are married if they were lawfully married in a state (or foreign country) whose laws authorize the marriage of two individuals of the same sex, even if the state (or foreign country) in which they now live does not recognize same-sex marriage. Who can file a 1040ez The term "spouse" includes an individual married to a person of the same sex if the couple is lawfully married under state (or foreign) law. Who can file a 1040ez However, individuals who have entered into a registered domestic partnership, civil union, or other similar relationship that is not called a marriage under state (or foreign) law are not married for federal tax purposes. Who can file a 1040ez   The word “state” as used here includes the District of Columbia, Puerto Rico, and U. Who can file a 1040ez S. Who can file a 1040ez territories and possessions. Who can file a 1040ez It means any domestic jurisdiction that has the legal authority to sanction marriages. Who can file a 1040ez The term “foreign country” means any foreign jurisdiction that has the legal authority to sanction marriages. Who can file a 1040ez   If individuals of the same sex are married, they generally must use the married filing jointly or married filing separately filing status. Who can file a 1040ez However, if they did not live together during the last 6 months of the year, one or both of them may be able to use the head of household filing status, as explained later. Who can file a 1040ez   For more details, see Answers to Frequently Asked Questions For Individuals of the Same Sex Who Are Married Under State Law on IRS. Who can file a 1040ez gov. Who can file a 1040ez Spouse died during the year. Who can file a 1040ez    If your spouse died during the year, you are considered married for the whole year for filing status purposes. Who can file a 1040ez   If you did not remarry before the end of the tax year, you can file a joint return for yourself and your deceased spouse. Who can file a 1040ez For the next 2 years, you may be entitled to the special benefits described later under Qualifying Widow(er) With Dependent Child . Who can file a 1040ez   If you remarried before the end of the tax year, you can file a joint return with your new spouse. Who can file a 1040ez Your deceased spouse's filing status is married filing separately for that year. Who can file a 1040ez Married persons living apart. Who can file a 1040ez    If you live apart from your spouse and meet certain tests, you may be able to file as head of household even if you are not divorced or legally separated. Who can file a 1040ez If you qualify to file as head of household instead of as married filing separately, your standard deduction will be higher. Who can file a 1040ez Also, your tax may be lower, and you may be able to claim the earned income credit. Who can file a 1040ez See Head of Household , later. Who can file a 1040ez Single Your filing status is single if you are considered unmarried and you do not qualify for another filing status. Who can file a 1040ez To determine your marital status, see Marital Status , earlier. Who can file a 1040ez Widow(er). Who can file a 1040ez    Your filing status may be single if you were widowed before January 1, 2013, and did not remarry before the end of 2013. Who can file a 1040ez You may, however, be able to use another filing status that will give you a lower tax. Who can file a 1040ez See Head of Household and Qualifying Widow(er) With Dependent Child , later, to see if you qualify. Who can file a 1040ez How to file. Who can file a 1040ez    You can file Form 1040. Who can file a 1040ez If you have taxable income of less than $100,000, you may be able to file Form 1040A. Who can file a 1040ez If, in addition, you have no dependents, are under 65 and not blind, and meet other requirements, you can file Form 1040EZ. Who can file a 1040ez If you file Form 1040A or Form 1040, show your filing status as single by checking the box on line 1. Who can file a 1040ez Use the Single column of the Tax Table, or Section A of the Tax Computation Worksheet, to figure your tax. Who can file a 1040ez Married Filing Jointly You can choose married filing jointly as your filing status if you are considered married and both you and your spouse agree to file a joint return. Who can file a 1040ez On a joint return, you and your spouse report your combined income and deduct your combined allowable expenses. Who can file a 1040ez You can file a joint return even if one of you had no income or deductions. Who can file a 1040ez If you and your spouse decide to file a joint return, your tax may be lower than your combined tax for the other filing statuses. Who can file a 1040ez Also, your standard deduction (if you do not itemize deductions) may be higher, and you may qualify for tax benefits that do not apply to other filing statuses. Who can file a 1040ez If you and your spouse each have income, you may want to figure your tax both on a joint return and on separate returns (using the filing status of married filing separately). Who can file a 1040ez You can choose the method that gives the two of you the lower combined tax. Who can file a 1040ez How to file. Who can file a 1040ez    If you file as married filing jointly, you can use Form 1040. Who can file a 1040ez If you and your spouse have taxable income of less than $100,000, you may be able to file Form 1040A. Who can file a 1040ez If, in addition, you and your spouse have no dependents, are both under 65 and not blind, and meet other requirements, you can file Form 1040EZ. Who can file a 1040ez If you file Form 1040 or Form 1040A, show this filing status by checking the box on line 2. Who can file a 1040ez Use the Married filing jointly column of the Tax Table, or Section B of the Tax Computation Worksheet, to figure your tax. Who can file a 1040ez Spouse died. Who can file a 1040ez    If your spouse died during the year, you are considered married for the whole year and can choose married filing jointly as your filing status. Who can file a 1040ez See Spouse died during the year , under Married persons, earlier. Who can file a 1040ez   If your spouse died in 2014 before filing a 2013 return, you can choose married filing jointly as your filing status on your 2013 return. Who can file a 1040ez Divorced persons. Who can file a 1040ez    If you are divorced under a final decree by the last day of the year, you are considered unmarried for the whole year and you cannot choose married filing jointly as your filing status. Who can file a 1040ez Filing a Joint Return Both you and your spouse must include all of your income, exemptions, and deductions on your joint return. Who can file a 1040ez Accounting period. Who can file a 1040ez    Both of you must use the same accounting period, but you can use different accounting methods. Who can file a 1040ez Joint responsibility. Who can file a 1040ez    Both of you may be held responsible, jointly and individually, for the tax and any interest or penalty due on your joint return. Who can file a 1040ez This means that if one spouse does not pay the tax due, the other may have to. Who can file a 1040ez Or, if one spouse does not report the correct tax, both spouses may be responsible for any additional taxes assessed by the IRS. Who can file a 1040ez One spouse may be held responsible for all the tax due even if all the income was earned by the other spouse. Who can file a 1040ez   You may want to file separately if: You believe your spouse is not reporting all of his or her income, or You do not want to be responsible for any taxes due if your spouse does not have enough tax withheld or does not pay enough estimated tax. Who can file a 1040ez Divorced taxpayer. Who can file a 1040ez    You may be held jointly and individually responsible for any tax, interest, and penalties due on a joint return filed before your divorce. Who can file a 1040ez This responsibility may apply even if your divorce decree states that your former spouse will be responsible for any amounts due on previously filed joint returns. Who can file a 1040ez Relief from joint responsibility. Who can file a 1040ez    In some cases, one spouse may be relieved of joint responsibility for tax, interest, and penalties on a joint return for items of the other spouse that were incorrectly reported on the joint return. Who can file a 1040ez You can ask for relief no matter how small the liability. Who can file a 1040ez   There are three types of relief available. Who can file a 1040ez Innocent spouse relief. Who can file a 1040ez Separation of liability (available only to joint filers who are divorced, widowed, legally separated, or who have not lived together for the 12 months ending on the date the election for this relief is filed). Who can file a 1040ez Equitable relief. Who can file a 1040ez    You must file Form 8857, Request for Innocent Spouse Relief, to request relief from joint responsibility. Who can file a 1040ez Publication 971, Innocent Spouse Relief, explains the kinds of relief and who may qualify for them. Who can file a 1040ez Signing a joint return. Who can file a 1040ez    For a return to be considered a joint return, both spouses generally must sign the return. Who can file a 1040ez Spouse died before signing. Who can file a 1040ez    If your spouse died before signing the return, the executor or administrator must sign the return for your spouse. Who can file a 1040ez If neither you nor anyone else has been appointed as executor or administrator, you can sign the return for your spouse and enter “Filing as surviving spouse” in the area where you sign the return. Who can file a 1040ez Spouse away from home. Who can file a 1040ez    If your spouse is away from home, you should prepare the return, sign it, and send it to your spouse to sign so it can be filed on time. Who can file a 1040ez Injury or disease prevents signing. Who can file a 1040ez    If your spouse cannot sign because of injury or disease and tells you to sign for him or her, you can sign your spouse's name in the proper space on the return followed by the words “By (your name), Husband (or Wife). Who can file a 1040ez ” Be sure to also sign in the space provided for your signature. Who can file a 1040ez Attach a dated statement, signed by you, to the return. Who can file a 1040ez The statement should include the form number of the return you are filing, the tax year, and the reason your spouse cannot sign, and should state that your spouse has agreed to your signing for him or her. Who can file a 1040ez Signing as guardian of spouse. Who can file a 1040ez    If you are the guardian of your spouse who is mentally incompetent, you can sign the return for your spouse as guardian. Who can file a 1040ez Spouse in combat zone. Who can file a 1040ez    You can sign a joint return for your spouse if your spouse cannot sign because he or she is serving in a combat zone (such as the Persian Gulf area, Serbia, Montenegro, Albania, or Afghanistan), even if you do not have a power of attorney or other statement. Who can file a 1040ez Attach a signed statement to your return explaining that your spouse is serving in a combat zone. Who can file a 1040ez For more information on special tax rules for persons who are serving in a combat zone, or who are in missing status as a result of serving in a combat zone, see Publication 3, Armed Forces' Tax Guide. Who can file a 1040ez Other reasons spouse cannot sign. Who can file a 1040ez    If your spouse cannot sign the joint return for any other reason, you can sign for your spouse only if you are given a valid power of attorney (a legal document giving you permission to act for your spouse). Who can file a 1040ez Attach the power of attorney (or a copy of it) to your tax return. Who can file a 1040ez You can use Form 2848. Who can file a 1040ez Nonresident alien or dual-status alien. Who can file a 1040ez    Generally, a married couple cannot file a joint return if either one is a nonresident alien at any time during the tax year. Who can file a 1040ez However, if one spouse was a nonresident alien or dual-status alien who was married to a U. Who can file a 1040ez S. Who can file a 1040ez citizen or resident alien at the end of the year, the spouses can choose to file a joint return. Who can file a 1040ez If you do file a joint return, you and your spouse are both treated as U. Who can file a 1040ez S. Who can file a 1040ez residents for the entire tax year. Who can file a 1040ez See chapter 1 of Publication 519. Who can file a 1040ez Married Filing Separately You can choose married filing separately as your filing status if you are married. Who can file a 1040ez This filing status may benefit you if you want to be responsible only for your own tax or if it results in less tax than filing a joint return. Who can file a 1040ez If you and your spouse do not agree to file a joint return, you must use this filing status unless you qualify for head of household status, discussed later. Who can file a 1040ez You may be able to choose head of household filing status if you are considered unmarried because you live apart from your spouse and meet certain tests (explained later, under Head of Household ). Who can file a 1040ez This can apply to you even if you are not divorced or legally separated. Who can file a 1040ez If you qualify to file as head of household, instead of as married filing separately, your tax may be lower, you may be able to claim the earned income credit and certain other credits, and your standard deduction will be higher. Who can file a 1040ez The head of household filing status allows you to choose the standard deduction even if your spouse chooses to itemize deductions. Who can file a 1040ez See Head of Household , later, for more information. Who can file a 1040ez You will generally pay more combined tax on separate returns than you would on a joint return for the reasons listed under Special Rules, later. Who can file a 1040ez However, unless you are required to file separately, you should figure your tax both ways (on a joint return and on separate returns). Who can file a 1040ez This way you can make sure you are using the filing status that results in the lowest combined tax. Who can file a 1040ez When figuring the combined tax of a married couple, you may want to consider state taxes as well as federal taxes. Who can file a 1040ez How to file. Who can file a 1040ez    If you file a separate return, you generally report only your own income, exemptions, credits, and deductions. Who can file a 1040ez You can claim an exemption for your spouse only if your spouse had no gross income, is not filing a return, and was not the dependent of another person. Who can file a 1040ez   You can file Form 1040. Who can file a 1040ez If your taxable income is less than $100,000, you may be able to file Form 1040A. Who can file a 1040ez Select this filing status by checking the box on line 3 of either form. Who can file a 1040ez Enter your spouse's full name and SSN or ITIN in the spaces provided. Who can file a 1040ez If your spouse does not have and is not required to have an SSN or ITIN, enter “NRA” in the space for your spouse's SSN. Who can file a 1040ez Use the Married filing separately column of the Tax Table or Section C of the Tax Computation Worksheet to figure your tax. Who can file a 1040ez Special Rules If you choose married filing separately as your filing status, the following special rules apply. Who can file a 1040ez Because of these special rules, you usually pay more tax on a separate return than if you use another filing status you qualify for. Who can file a 1040ez Your tax rate generally is higher than on a joint return. Who can file a 1040ez Your exemption amount for figuring the alternative minimum tax is half that allowed on a joint return. Who can file a 1040ez You cannot take the credit for child and dependent care expenses in most cases, and the amount you can exclude from income under an employer's dependent care assistance program is limited to $2,500 (instead of $5,000 on a joint return). Who can file a 1040ez If you are legally separated or living apart from your spouse, you may be able to file a separate return and still take the credit. Who can file a 1040ez See Joint Return Test in Publication 503, Child and Dependent Care Expenses, for more information. Who can file a 1040ez You cannot take the earned income credit. Who can file a 1040ez You cannot take the exclusion or credit for adoption expenses in most cases. Who can file a 1040ez You cannot take the education credits (the American opportunity credit and lifetime learning credit), the deduction for student loan interest, or the tuition and fees deduction. Who can file a 1040ez You cannot exclude any interest income from qualified U. Who can file a 1040ez S. Who can file a 1040ez savings bonds you used for higher education expenses. Who can file a 1040ez If you lived with your spouse at any time during the tax year: You cannot claim the credit for the elderly or the disabled, and You must include in income a greater percentage (up to 85%) of any social security or equivalent railroad retirement benefits you received. Who can file a 1040ez The following credits and deductions are reduced at income levels half those for a joint return: The child tax credit, The retirement savings contributions credit, The deduction for personal exemptions, and Itemized deductions. Who can file a 1040ez Your capital loss deduction limit is $1,500 (instead of $3,000 on a joint return). Who can file a 1040ez If your spouse itemizes deductions, you cannot claim the standard deduction. Who can file a 1040ez If you can claim the standard deduction, your basic standard deduction is half the amount allowed on a joint return. Who can file a 1040ez Adjusted gross income (AGI) limits. Who can file a 1040ez    If your AGI on a separate return is lower than it would have been on a joint return, you may be able to deduct a larger amount for certain deductions that are limited by AGI, such as medical expenses. Who can file a 1040ez Individual retirement arrangements (IRAs). Who can file a 1040ez    You may not be able to deduct all or part of your contributions to a traditional IRA if you or your spouse were covered by an employee retirement plan at work during the year. Who can file a 1040ez Your deduction is reduced or eliminated if your income is more than a certain amount. Who can file a 1040ez This amount is much lower for married individuals who file separately and lived together at any time during the year. Who can file a 1040ez For more information, see How Much Can You Deduct? in chapter 1 of Publication 590. Who can file a 1040ez Rental activity losses. Who can file a 1040ez    If you actively participated in a passive rental real estate activity that produced a loss, you generally can deduct the loss from your nonpassive income up to $25,000. Who can file a 1040ez This is called a special allowance. Who can file a 1040ez However, married persons filing separate returns who lived together at any time during the year cannot claim this special allowance. Who can file a 1040ez Married persons filing separate returns who lived apart at all times during the year are each allowed a $12,500 maximum special allowance for losses from passive real estate activities. Who can file a 1040ez See Rental Activities in Publication 925, Passive Activity and At-Risk Rules. Who can file a 1040ez Community property states. Who can file a 1040ez    If you live in Arizona, California, Idaho, Louisiana, Nevada, New Mexico, Texas, Washington, or Wisconsin and file separately, your income may be considered separate income or community income for income tax purposes. Who can file a 1040ez See Publication 555, Community Property. Who can file a 1040ez Joint Return After Separate Returns You can change your filing status from a separate return to a joint return by filing an amended return using Form 1040X. Who can file a 1040ez You generally can change to a joint return any time within 3 years from the due date of the separate return or returns. Who can file a 1040ez This does not include any extensions. Who can file a 1040ez A separate return includes a return filed by you or your spouse claiming married filing separately, single, or head of household filing status. Who can file a 1040ez Separate Returns After Joint Return Once you file a joint return, you cannot choose to file separate returns for that year after the due date of the return. Who can file a 1040ez Exception. Who can file a 1040ez    A personal representative for a decedent can change from a joint return elected by the surviving spouse to a separate return for the decedent. Who can file a 1040ez The personal representative has 1 year from the due date (including extensions) of the return to make the change. Who can file a 1040ez See Publication 559 for more information on filing income tax returns for a decedent. Who can file a 1040ez Head of Household You may be able to file as head of household if you meet all the following requirements. Who can file a 1040ez You are unmarried or considered unmarried on the last day of the year. Who can file a 1040ez See Marital Status , earlier, and Considered Unmarried , later. Who can file a 1040ez You paid more than half the cost of keeping up a home for the year. Who can file a 1040ez A qualifying person lived with you in the home for more than half the year (except for temporary absences, such as school). Who can file a 1040ez However, if the qualifying person is your dependent parent, he or she does not have to live with you. Who can file a 1040ez See Special rule for parent , later, under Qualifying Person. Who can file a 1040ez If you qualify to file as head of household, your tax rate usually will be lower than the rates for single or married filing separately. Who can file a 1040ez You will also receive a higher standard deduction than if you file as single or married filing separately. Who can file a 1040ez How to file. Who can file a 1040ez    If you file as head of household, you can use Form 1040. Who can file a 1040ez If you have taxable income of less than $100,000 and meet certain other conditions, you may be able to file Form 1040A. Who can file a 1040ez Indicate your choice of this filing status by checking the box on line 4 of either form. Who can file a 1040ez Use the Head of a household column of the Tax Table or Section D of the Tax Computation Worksheet to figure your tax. Who can file a 1040ez Considered Unmarried To qualify for head of household status, you must be either unmarried or considered unmarried on the last day of the year. Who can file a 1040ez You are considered unmarried on the last day of the tax year if you meet all the following tests. Who can file a 1040ez You file a separate return (defined earlier under Joint Return After Separate Returns ). Who can file a 1040ez You paid more than half the cost of keeping up your home for the tax year. Who can file a 1040ez Your spouse did not live in your home during the last 6 months of the tax year. Who can file a 1040ez Your spouse is considered to live in your home even if he or she is temporarily absent due to special circumstances. Who can file a 1040ez See Temporary absences , later. Who can file a 1040ez Your home was the main home of your child, stepchild, or foster child for more than half the year. Who can file a 1040ez (See Home of qualifying person , later, for rules applying to a child's birth, death, or temporary absence during the year. Who can file a 1040ez ) You must be able to claim an exemption for the child. Who can file a 1040ez However, you meet this test if you cannot claim the exemption only because the noncustodial parent can claim the child using the rules described later in Children of divorced or separated parents (or parents who live apart) under Qualifying Child or in Support Test for Children of Divorced or Separated Parents (or Parents Who Live Apart) under Qualifying Relative. Who can file a 1040ez The general rules for claiming an exemption for a dependent are explained later under Exemptions for Dependents . Who can file a 1040ez If you were considered married for part of the year and lived in a community property state (listed earlier under Married Filing Separately), special rules may apply in determining your income and expenses. Who can file a 1040ez See Publication 555 for more information. Who can file a 1040ez Nonresident alien spouse. Who can file a 1040ez    You are considered unmarried for head of household purposes if your spouse was a nonresident alien at any time during the year and you do not choose to treat your nonresident spouse as a resident alien. Who can file a 1040ez However, your spouse is not a qualifying person for head of household purposes. Who can file a 1040ez You must have another qualifying person and meet the other tests to be eligible to file as a head of household. Who can file a 1040ez Choice to treat spouse as resident. Who can file a 1040ez    You are considered married if you choose to treat your spouse as a resident alien. Who can file a 1040ez See chapter 1 of Publication 519. Who can file a 1040ez Keeping Up a Home To qualify for head of household status, you must pay more than half of the cost of keeping up a home for the year. Who can file a 1040ez You can determine whether you paid more than half of the cost of keeping up a home by using Worksheet 1. Who can file a 1040ez Worksheet 1. Who can file a 1040ez Cost of Keeping Up a Home         Amount You  Paid Total  Cost Property taxes $ $ Mortgage interest expense     Rent     Utility charges     Repairs/maintenance     Property insurance     Food consumed on the premises     Other household expenses     Totals $ $       Minus total amount you paid   ()       Amount others paid   $       If the total amount you paid is more than the amount others paid, you meet the requirement of paying more than half the cost of keeping up the home. Who can file a 1040ez Costs you include. Who can file a 1040ez    Include in the cost of keeping up a home expenses such as rent, mortgage interest, real estate taxes, insurance on the home, repairs, utilities, and food eaten in the home. Who can file a 1040ez   If you used payments you received under Temporary Assistance for Needy Families (TANF) or other public assistance programs to pay part of the cost of keeping up your home, you cannot count them as money you paid. Who can file a 1040ez However, you must include them in the total cost of keeping up your home to figure if you paid over half the cost. Who can file a 1040ez Costs you do not include. Who can file a 1040ez    Do not include the cost of clothing, education, medical treatment, vacations, life insurance, or transportation. Who can file a 1040ez Also, do not include the rental value of a home you own or the value of your services or those of a member of your household. Who can file a 1040ez Qualifying Person See Table 4 to see who is a qualifying person. Who can file a 1040ez Any person not described in Table 4 is not a qualifying person. Who can file a 1040ez Example 1—child. Who can file a 1040ez Your unmarried son lived with you all year and was 18 years old at the end of the year. Who can file a 1040ez He did not provide more than half of his own support and does not meet the tests to be a qualifying child of anyone else. Who can file a 1040ez As a result, he is your qualifying child (see Qualifying Child , later) and, because he is single, your qualifying person for head of household purposes. Who can file a 1040ez Example 2—child who is not qualifying person. Who can file a 1040ez The facts are the same as in Example 1 except your son was 25 years old at the end of the year and his gross income was $5,000. Who can file a 1040ez Because he does not meet the age test (explained later under Qualifying Child), your son is not your qualifying child. Who can file a 1040ez Because he does not meet the gross income test (explained later under Qualifying Relative), he is not your qualifying relative. Who can file a 1040ez As a result, he is not your qualifying person for head of household purposes. Who can file a 1040ez Example 3—girlfriend. Who can file a 1040ez Your girlfriend lived with you all year. Who can file a 1040ez Even though she may be your qualifying relative if the gross income and support tests (explained later) are met, she is not your qualifying person for head of household purposes because she is not related to you in one of the ways listed under Relatives who do not have to live with you . Who can file a 1040ez See Table 4. Who can file a 1040ez Example 4—girlfriend's child. Who can file a 1040ez The facts are the same as in Example 3 except your girlfriend's 10-year-old son also lived with you all year. Who can file a 1040ez He is not your qualifying child and, because he is your girlfriend's qualifying child, he is not your qualifying relative (see Not a Qualifying Child Test , later). Who can file a 1040ez As a result, he is not your qualifying person for head of household purposes. Who can file a 1040ez Home of qualifying person. Who can file a 1040ez    Generally, the qualifying person must live with you for more than half of the year. Who can file a 1040ez Special rule for parent. Who can file a 1040ez    If your qualifying person is your father or mother, you may be eligible to file as head of household even if your father or mother does not live with you. Who can file a 1040ez However, you must be able to claim an exemption for your father or mother. Who can file a 1040ez Also, you must pay more than half the cost of keeping up a home that was the main home for the entire year for your father or mother. Who can file a 1040ez   You are keeping up a main home for your father or mother if you pay more than half the cost of keeping your parent in a rest home or home for the elderly. Who can file a 1040ez Death or birth. Who can file a 1040ez    You may be eligible to file as head of household even if the qualifying person who qualifies you for this filing status is born or dies during the year. Who can file a 1040ez To qualify you for head of household filing status, the qualifying person (as defined in Table 4) must be one of the following. Who can file a 1040ez Your qualifying child or qualifying relative who lived with you for more than half the part of the year he or she was alive. Who can file a 1040ez Your parent for whom you paid, for the entire part of the year he or she was alive, more than half the cost of keeping up the home he or she lived in. Who can file a 1040ez Example. Who can file a 1040ez You are unmarried. Who can file a 1040ez Your mother, for whom you can claim an exemption, lived in an apartment by herself. Who can file a 1040ez She died on September 2. Who can file a 1040ez The cost of the upkeep of her apartment for the year until her death was $6,000. Who can file a 1040ez You paid $4,000 and your brother paid $2,000. Who can file a 1040ez Your brother made no other payments towards your mother's support. Who can file a 1040ez Your mother had no income. Who can file a 1040ez Because you paid more than half of the cost of keeping up your mother's apartment from January 1 until her death, and you can claim an exemption for her, you can file as a head of household. Who can file a 1040ez Temporary absences. Who can file a 1040ez    You and your qualifying person are considered to live together even if one or both of you are temporarily absent from your home due to special circumstances such as illness, education, business, vacation, or military service. Who can file a 1040ez It must be reasonable to assume the absent person will return to the home after the temporary absence. Who can file a 1040ez You must continue to keep up the home during the absence. Who can file a 1040ez Kidnapped child. Who can file a 1040ez    You may be eligible to file as head of household even if the child who is your qualifying person has been kidnapped. Who can file a 1040ez You can claim head of household filing status if all the following statements are true. Who can file a 1040ez The child is presumed by law enforcement authorities to have been kidnapped by someone who is not a member of your family or the child's family. Who can file a 1040ez In the year of the kidnapping, the child lived with you for more than half the part of the year before the kidnapping. Who can file a 1040ez You would have qualified for head of household filing status if the child had not been kidnapped. Who can file a 1040ez   This treatment applies for all years until the earliest of: The year the child is returned, The year there is a determination that the child is dead, or The year the child would have reached age 18. Who can file a 1040ez Qualifying Widow(er) With Dependent Child If your spouse died in 2013, you can use married filing jointly as your filing status for 2013 if you otherwise qualify to use that status. Who can file a 1040ez The year of death is the last year for which you can file jointly with your deceased spouse. Who can file a 1040ez See Married Filing Jointly , earlier. Who can file a 1040ez You may be eligible to use qualifying widow(er) with dependent child as your filing status for 2 years following the year your spouse died. Who can file a 1040ez For example, if your spouse died in 2012 and you have not remarried, you may be able to use this filing status for 2013 and 2014. Who can file a 1040ez The rules for using this filing status are explained in detail here. Who can file a 1040ez This filing status entitles you to use joint return tax rates and the highest standard deduction amount (if you do not itemize deductions). Who can file a 1040ez It does not entitle you to file a joint return. Who can file a 1040ez How to file. Who can file a 1040ez    If you file as a qualifying widow(er) with dependent child, you can use Form 1040. Who can file a 1040ez If you also have taxable income of less than $100,000 and meet certain other conditions, you may be able to file Form 1040A. Who can file a 1040ez Check the box on line 5 of either form. Who can file a 1040ez Use the Married filing jointly column of the Tax Table or Section B of the Tax Computation Worksheet to figure your tax. Who can file a 1040ez Table 4. Who can file a 1040ez Who Is a Qualifying Person Qualifying You To File as Head of Household?1 See the text of this publication for the other requirements you must meet to claim head of household filing status. Who can file a 1040ez IF the person is your . Who can file a 1040ez . Who can file a 1040ez . Who can file a 1040ez   AND . Who can file a 1040ez . Who can file a 1040ez . Who can file a 1040ez   THEN that person is . Who can file a 1040ez . Who can file a 1040ez . Who can file a 1040ez qualifying child (such as a son, daughter, or grandchild who lived with you more than half the year and meets certain other tests)2   he or she is single   a qualifying person, whether or not you can claim an exemption for the person. Who can file a 1040ez   he or she is married and you can claim an exemption for him or her   a qualifying person. Who can file a 1040ez   he or she is married and you cannot claim an exemption for him or her   not a qualifying person. Who can file a 1040ez 3 qualifying relative4 who is your father or mother   you can claim an exemption for him or her5   a qualifying person. Who can file a 1040ez 6   you cannot claim an exemption for him or her   not a qualifying person. Who can file a 1040ez qualifying relative4 other than your father or mother (such as a grandparent, brother, or sister who meets certain tests). Who can file a 1040ez   he or she lived with you more than half the year, and he or she is related to you in one of the ways listed under Relatives who do not have to live with you , later, and you can claim an exemption for him or her5   a qualifying person. Who can file a 1040ez   he or she did not live with you more than half the year   not a qualifying person. Who can file a 1040ez   he or she is not related to you in one of the ways listed under Relatives who do not have to live with you , later, and is your qualifying relative only because he or she lived with you all year as a member of your household   not a qualifying person. Who can file a 1040ez   you cannot claim an exemption for him or her   not a qualifying person. Who can file a 1040ez 1 A person cannot qualify more than one taxpayer to use the head of household filing status for the year. Who can file a 1040ez 2 The term “qualifying child” is defined under Exemptions for Dependents, later. Who can file a 1040ez Note: If you are a noncustodial parent, the term “qualifying child” for head of household filing status does not include a child who is your qualifying child for exemption purposes only because of the rules described under Children of divorced or separated parents (or parents who live apart) under Qualifying Child, later. Who can file a 1040ez If you are the custodial parent and those rules apply, the child generally is your qualifying child for head of household filing status even though the child is not a qualifying child for whom you can claim an exemption. Who can file a 1040ez 3 This person is a qualifying person if the only reason you cannot claim the exemption is that you can be claimed as a dependent on someone else's return. Who can file a 1040ez 4 The term “qualifying relative” is defined under Exemptions for Dependents, later. Who can file a 1040ez 5 If you can claim an exemption for a person only because of a multiple support agreement, that person is not a qualifying person. Who can file a 1040ez See Multiple Support Agreement . Who can file a 1040ez 6 See Special rule for parent . Who can file a 1040ez Eligibility rules. Who can file a 1040ez    You are eligible to file your 2013 return as a qualifying widow(er) with dependent child if you meet all the following tests. Who can file a 1040ez You were entitled to file a joint return with your spouse for the year your spouse died. Who can file a 1040ez It does not matter whether you actually filed a joint return. Who can file a 1040ez Your spouse died in 2011 or 2012 and you did not remarry before the end of 2013. Who can file a 1040ez You have a child or stepchild for whom you can claim an exemption. Who can file a 1040ez This does not include a foster child. Who can file a 1040ez This child lived in your home all year, except for temporary absences. Who can file a 1040ez See Temporary absences , earlier, under Head of Household. Who can file a 1040ez There are also exceptions, described later, for a child who was born or died during the year and for a kidnapped child. Who can file a 1040ez You paid more than half the cost of keeping up a home for the year. Who can file a 1040ez See Keeping Up a Home , earlier, under Head of Household. Who can file a 1040ez Example. Who can file a 1040ez John's wife died in 2011. Who can file a 1040ez John has not remarried. Who can file a 1040ez He has continued during 2012 and 2013 to keep up a home for himself and his child, who lives with him and for whom he can claim an exemption. Who can file a 1040ez For 2011 he was entitled to file a joint return for himself and his deceased wife. Who can file a 1040ez For 2012 and 2013, he can file as a qualifying widower with a dependent child. Who can file a 1040ez After 2013, he can file as head of household if he qualifies. Who can file a 1040ez Death or birth. Who can file a 1040ez    You may be eligible to file as a qualifying widow(er) with dependent child if the child who qualifies you for this filing status is born or dies during the year. Who can file a 1040ez You must have provided more than half of the cost of keeping up a home that was the child's main home during the entire part of the year he or she was alive. Who can file a 1040ez Kidnapped child. Who can file a 1040ez    You may be eligible to file as a qualifying widow(er) with dependent child even if the child who qualifies you for this filing status has been kidnapped. Who can file a 1040ez You can claim qualifying widow(er) with dependent child filing status if all the following statements are true. Who can file a 1040ez The child is presumed by law enforcement authorities to have been kidnapped by someone who is not a member of your family or the child's family. Who can file a 1040ez In the year of the kidnapping, the child lived with you for more than half the part of the year before the kidnapping. Who can file a 1040ez You would have qualified for qualifying widow(er) with dependent child filing status if the child had not been kidnapped. Who can file a 1040ez As mentioned earlier, this filing status is available for only 2 years following the year your spouse died. Who can file a 1040ez Exemptions Exemptions reduce your taxable income. Who can file a 1040ez You can deduct $3,900 for each exemption you claim in 2013. Who can file a 1040ez If you are entitled to two exemptions for 2013, you can deduct $7,800 ($3,900 × 2). Who can file a 1040ez But you may lose the benefit of part or all of your exemptions if your adjusted gross income is above a certain amount. Who can file a 1040ez See Phaseout of Exemptions , later. Who can file a 1040ez Types of exemptions. Who can file a 1040ez    There are two types of exemptions you may be able to take: Personal exemptions for yourself and your spouse, and Exemptions for dependents (dependency exemptions). Who can file a 1040ez While each is worth the same amount ($3,900 for 2013), different rules, discussed later, apply to each type. Who can file a 1040ez Dependent cannot claim a personal exemption. Who can file a 1040ez    If you are entitled to claim an exemption for a dependent (such as your child), that dependent cannot claim a personal exemption on his or her own tax return. Who can file a 1040ez How to claim exemptions. Who can file a 1040ez    How you claim an exemption on your tax return depends on which form you file. Who can file a 1040ez Form 1040EZ filers. Who can file a 1040ez    If you file Form 1040EZ, the exemption amount is combined with the standard deduction and entered on line 5. Who can file a 1040ez Form 1040A filers. Who can file a 1040ez    If you file Form 1040A, complete lines 6a through 6d. Who can file a 1040ez The total number of exemptions you can claim is the total in the box on line 6d. Who can file a 1040ez Also complete line 26. Who can file a 1040ez Form 1040 filers. Who can file a 1040ez    If you file Form 1040, complete lines 6a through 6d. Who can file a 1040ez The total number of exemptions you can claim is the total in the box on line 6d. Who can file a 1040ez Also complete line 42. Who can file a 1040ez If your adjusted gross income is more than $150,000, see Phaseout of Exemptions , later. Who can file a 1040ez U. Who can file a 1040ez S. Who can file a 1040ez citizen or resident alien. Who can file a 1040ez    If you are a U. Who can file a 1040ez S. Who can file a 1040ez citizen, U. Who can file a 1040ez S. Who can file a 1040ez resident alien, U. Who can file a 1040ez S. Who can file a 1040ez national (defined later) or a resident of Canada or Mexico, you may qualify for any of the exemptions discussed here. Who can file a 1040ez Nonresident aliens. Who can file a 1040ez    Generally, if you are a nonresident alien (other than a resident of Canada or Mexico, or certain residents of India or Korea), you can qualify for only one personal exemption for yourself. Who can file a 1040ez You cannot claim exemptions for a spouse or dependents. Who can file a 1040ez   These restrictions do not apply if you are a nonresident alien married to a U. Who can file a 1040ez S. Who can file a 1040ez citizen or resident alien and have chosen to be treated as a resident of the United States. Who can file a 1040ez More information. Who can file a 1040ez    For more information on exemptions if you are a nonresident alien, see chapter 5 in Publication 519. Who can file a 1040ez Dual-status taxpayers. Who can file a 1040ez    If you have been both a nonresident alien and a resident alien in the same tax year, you should see Publication 519 for information on determining your exemptions. Who can file a 1040ez Personal Exemptions You are generally allowed one exemption for yourself. Who can file a 1040ez If you are married, you may be allowed one exemption for your spouse. Who can file a 1040ez These are called personal exemptions. Who can file a 1040ez Your Own Exemption You can take one exemption for yourself unless you can be claimed as a dependent by another taxpayer. Who can file a 1040ez If another taxpayer is entitled to claim you as a dependent, you cannot take an exemption for yourself even if the other taxpayer does not actually claim you as a dependent. Who can file a 1040ez Your Spouse's Exemption Your spouse is never considered your dependent. Who can file a 1040ez Joint return. Who can file a 1040ez    On a joint return, you can claim one exemption for yourself and one for your spouse. Who can file a 1040ez Separate return. Who can file a 1040ez    If you file a separate return, you can claim an exemption for your spouse only if your spouse had no gross income, is not filing a return, and was not the dependent of another taxpayer. Who can file a 1040ez This is true even if the other taxpayer does not actually claim your spouse as a dependent. Who can file a 1040ez You can claim an exemption for your spouse even if he or she is a nonresident alien; in that case, your spouse must have no gross income for U. Who can file a 1040ez S. Who can file a 1040ez tax purposes and satisfy the other conditions listed above. Who can file a 1040ez Head of household. Who can file a 1040ez    If you qualify for head of household filing status because you are considered unmarried, you can claim an exemption for your spouse if the conditions described in the preceding paragraph are satisfied. Who can file a 1040ez   To claim the exemption for your spouse, check the box on line 6b of Form 1040 or Form 1040A and enter the name of your spouse in the space to the right of the box. Who can file a 1040ez Enter the SSN or ITIN of your spouse in the space provided at the top of Form 1040 or Form 1040A. Who can file a 1040ez Death of spouse. Who can file a 1040ez    If your spouse died during the year and you file a joint return for yourself and your deceased spouse, you generally can claim your spouse's exemption under the rules just explained in Joint return . Who can file a 1040ez If you file a separate return for the year, you may be able to claim your spouse's exemption under the rules just described in Separate return . Who can file a 1040ez   If you remarried during the year, you cannot take an exemption for your deceased spouse. Who can file a 1040ez   If you are a surviving spouse without gross income and you remarry in the year your spouse died, you can be claimed as an exemption on both the final separate return of your deceased spouse and the separate return of your new spouse for that year. Who can file a 1040ez If you file a joint return with your new spouse, you can be claimed as an exemption only on that return. Who can file a 1040ez Divorced or separated spouse. Who can file a 1040ez    If you obtained a final decree of divorce or separate maintenance during the year, you cannot take your former spouse's exemption. Who can file a 1040ez This rule applies even if you provided all of your former spouse's support. Who can file a 1040ez Exemptions for Dependents You are allowed one exemption for each person you can claim as a dependent. Who can file a 1040ez You can claim an exemption for a dependent even if your dependent files a return. Who can file a 1040ez The term “dependent” means: A qualifying child, or A qualifying relative. Who can file a 1040ez The terms “ qualifying child ” and “ qualifying relative ” are defined later. Who can file a 1040ez You can claim an exemption for a qualifying child or qualifying relative only if these three tests are met. Who can file a 1040ez Dependent taxpayer test. Who can file a 1040ez Joint return test. Who can file a 1040ez Citizen or resident test. Who can file a 1040ez These three tests are explained in detail later. Who can file a 1040ez All the requirements for claiming an exemption for a dependent are summarized in Table 5. Who can file a 1040ez Table 5. Who can file a 1040ez Overview of the Rules for Claiming an Exemption for a Dependent This table is only an overview of the rules. Who can file a 1040ez For details, see the rest of this publication. Who can file a 1040ez You cannot claim any dependents if you, or your spouse if filing jointly, could be claimed as a dependent by another taxpayer. Who can file a 1040ez   You cannot claim a married person who files a joint return as a dependent unless that joint return is filed only to claim a refund of withheld income tax or estimated tax paid. Who can file a 1040ez   You cannot claim a person as a dependent unless that person is a U. Who can file a 1040ez S. Who can file a 1040ez citizen, U. Who can file a 1040ez S. Who can file a 1040ez resident alien, U. Who can file a 1040ez S. Who can file a 1040ez national, or a resident of Canada or Mexico. Who can file a 1040ez 1  You cannot claim a person as a dependent unless that person is your qualifying child or qualifying relative. Who can file a 1040ez   Tests To Be a Qualifying Child Tests To Be a Qualifying Relative The child must be your son, daughter, stepchild, foster child, brother, sister, half brother, half sister, stepbrother, stepsister, or a descendant of any of them. Who can file a 1040ez   The child must be (a) under age 19 at the end of the year and younger than you (or your spouse if filing jointly), (b) under age 24 at the end of the year, a student, and younger than you (or your spouse if filing jointly), or (c) any age if permanently and totally disabled. Who can file a 1040ez   The child must have lived with you for more than half of the year. Who can file a 1040ez 2  The child must not have provided more than half of his or her own support for the year. Who can file a 1040ez   The child is not filing a joint return for the year (unless that joint return is filed only to claim a refund of withheld income tax or estimated tax paid). Who can file a 1040ez  If the child meets the rules to be a qualifying child of more than one person, only one person can actually treat the child as a qualifying child. Who can file a 1040ez See the Special Rule for Qualifying Child of More Than One Person described later to find out which person is the person entitled to claim the child as a qualifying child. Who can file a 1040ez The person cannot be your qualifying child or the qualifying child of any other taxpayer. Who can file a 1040ez   The person either (a) must be related to you in one of the ways listed under Relatives who do not have to live with you , or (b) must live with you all year as a member of your household2 (and your relationship must not violate local law). Who can file a 1040ez   The person's gross income for the year must be less than $3,900. Who can file a 1040ez 3  You must provide more than half of the person's total support for the year. Who can file a 1040ez 4  1 There is an exception for certain adopted children. Who can file a 1040ez 2 There are exceptions for temporary absences, children who were born or died during the year, children of divorced or separated parents (or parents who live apart), and kidnapped children. Who can file a 1040ez 3 There is an exception if the person is disabled and has income from a sheltered workshop. Who can file a 1040ez 4 There are exceptions for multiple support agreements, children of divorced or separated parents (or parents who live apart), and kidnapped children. Who can file a 1040ez Dependent not allowed a personal exemption. Who can file a 1040ez If you can claim an exemption for your dependent, the dependent cannot claim his or her own personal exemption on his or her own tax return. Who can file a 1040ez This is true even if you do not claim the dependent's exemption on your return. Who can file a 1040ez It is also true if the dependent's exemption on your return is reduced or eliminated under the phaseout rule described under Phaseout of Exemptions, later. Who can file a 1040ez Housekeepers, maids, or servants. Who can file a 1040ez    If these people work for you, you cannot claim exemptions for them. Who can file a 1040ez Child tax credit. Who can file a 1040ez    You may be entitled to a child tax credit for each qualifying child who was under age 17 at the end of the year if you claimed an exemption for that child. Who can file a 1040ez For more information, see the instructions for the tax form you file (Form 1040 or 1040A). Who can file a 1040ez Dependent Taxpayer Test If you can be claimed as a dependent by another person, you cannot claim anyone else as a dependent. Who can file a 1040ez Even if you have a qualifying child or qualifying relative, you cannot claim that person as a dependent. Who can file a 1040ez If you are filing a joint return and your spouse can be claimed as a dependent by someone else, you and your spouse cannot claim any dependents on your joint return. Who can file a 1040ez Joint Return Test You generally cannot claim a married person as a dependent if he or she files a joint return. Who can file a 1040ez Exception. Who can file a 1040ez    You can claim an exemption for a person who files a joint return if that person and his or her spouse file the joint return only to claim a refund of income tax withheld or estimated tax paid. Who can file a 1040ez Example 1—child files joint return. Who can file a 1040ez You supported your 18-year-old daughter, and she lived with you all year while her husband was in the Armed Forces. Who can file a 1040ez He earned $25,000 for the year. Who can file a 1040ez The couple files a joint return. Who can file a 1040ez You cannot take an exemption for your daughter. Who can file a 1040ez Example 2—child files joint return only as claim for refund of withheld tax. Who can file a 1040ez Your 18-year-old son and his 17-year-old wife had $800 of wages from part-time jobs and no other income. Who can file a 1040ez Neither is required to file a tax return. Who can file a 1040ez They do not have a child. Who can file a 1040ez Taxes were taken out of their pay so they file a joint return only to get a refund of the withheld taxes. Who can file a 1040ez The exception to the joint return test applies, so you are not disqualified from claiming an exemption for each of them just because they file a joint return. Who can file a 1040ez You can claim exemptions for each of them if all the other tests to do so are met. Who can file a 1040ez Example 3—child files joint return to claim American opportunity credit. Who can file a 1040ez The facts are the same as in Example 2 except no taxes were taken out of your son's pay. Who can file a 1040ez He and his wife are not required to file a tax return. Who can file a 1040ez However, they file a joint return to claim an American opportunity credit of $124 and get a refund of that amount. Who can file a 1040ez Because claiming the American opportunity credit is their reason for filing the return, they are not filing it only to get a refund of income
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SOI Tax Stats - Exempt Organizations' Unrelated Business Income (UBI) Tax Statistics

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Snapshot of Unrelated Business Income Tax Statistics

Because tax-exempt organizations generally operate for charitable or other beneficial purposes, most income that they receive is exempt from tax under the Internal Revenue Code. Tax-exempt organizations are permitted to engage in income-producing activities that are considered to be unrelated to their exempt purposes. However, income from these activities may be taxable. This study measures income, deductions, and tax imposed on tax-exempt corporate and trust entities' unrelated business income. Data are compiled from Form 990-T, Exempt Organization Business Income Tax Return.

Statistical Tables    Publications and Papers    Other IRS Data
 

For information about selected terms and concepts, a description of the data sources and limitations, and links to recent revisions of Form 990-T, please visit the Exempt Organizations' Unrelated Business Income (UBI) Tax Metadata page.


Statistical Tables

The following are available as Microsoft Excel® files. A free Excel viewer is available for download, if needed.

All Organizations:
Number of Returns, Gross UBI, Total Deductions, and Tax Items
 
Classified by: Internal Revenue Code Section
Tax Years: 2010  2009  2008  2007  2006  2005  2004  2003  2002  2001  2000  1999  1998  1997  1996  1995  1994  1993  1992
 
Classified by: Size of Gross UBI
Tax Years: 2010  2009  2008  2007  2006  2005  2004  2003  2002  2001  2000  1999  1998  1997  1996  1995  1994  1993  1992
 
Classified by: Size of Unrelated Business Taxable Income or Deficit
Tax Years: 2010  2009  2008  2007  2006  2005  2004  2003  2002  2001  2000  1999  1998  1997  1996  1995  1994  1993  1992
 
Classified by: Primary Unrelated Business Activity or Industrial Grouping
Tax Years: 2010  2009  2008  2007  2006  2005  2004  2003  2002  2001  2000  1999  1998  1997  1996  1995  1994  1993  1992
 
Sources of Gross UBI
Classified by: Size of Gross UBI
Tax Years: 2010  2009  2008  2007  2006  2005  2004  2003  2002  2001  2000  1999  1998  1997  1996  1995  1994  1993  1992
 
Types of Deductions
Classified by: Size of Gross UBI
Tax Years: 2010  2009  2008  2007  2006  2005  2004  2003  2002  2001  2000  1999  1998  1997  1996  1995  1994  1993  1992

 
Organizations with Positive Unrelated Business Taxable Income:
Number of Returns, Gross UBI, Total Deductions, and Tax Items
Classified by: Type of Entity and Size of Gross UBI
Tax Years: 2010  2009  2008  2007  2006  2005  2004  2003  2002  2001  2000  1999  1998  1997  1996  1995  1994  1993  1992

 
Section 501(c)(3) Organizations Only:
Classified by: Primary Unrelated Business Activity or Industrial Grouping
Tax Years: 2009  2008  2007  2006

 
Historical Table:
Table 16: Nonprofit Charitable Organization and Domestic Private Foundation Information Returns, and Exempt Organization Business Income Tax Returns: Selected Financial Data, Expanded
Published as: SOI Bulletin Historical Table 16


Projections
For selected tax returns, including the Form 990-T, IRS's Office of Research produces annual forecasts of the number of returns that will be filed in future years.
      Projections of Returns to be Filed in Future Calendar Years

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Publications and Papers

The following are available as PDF files. A free Adobe® reader is available for download, if needed.

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Other IRS Data and Related Links

For tax administration data on this topic, as well as other types of taxes, choose from the links below.

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Page Last Reviewed or Updated: 27-Feb-2014

The Who Can File A 1040ez

Who can file a 1040ez Publication 80 - Main Content Table of Contents Introduction 1. Who can file a 1040ez Employer Identification Number (EIN) 2. Who can file a 1040ez Who Are Employees?Tests. Who can file a 1040ez Business Owned and Operated by Spouses Farm Crew Leaders 3. Who can file a 1040ez Employee's Social Security Number (SSN)Registering for SSNVS. Who can file a 1040ez 4. Who can file a 1040ez Wages and Other CompensationFringe Benefits 5. Who can file a 1040ez TipsOrdering rule. Who can file a 1040ez 6. Who can file a 1040ez Social Security and Medicare Taxes for FarmworkersThe $150 Test or the $2,500 Test 7. Who can file a 1040ez How To Figure Social Security and Medicare TaxesHousehold and agricultural employers. Who can file a 1040ez 8. Who can file a 1040ez Depositing TaxesPayment with Return When To Deposit How To Deposit Deposit Penalties 9. Who can file a 1040ez Employer's ReturnsReporting Adjustments to Form 941-SS, 944-SS, 944, or 943 Current Period Adjustments Prior Period Adjustments 10. Who can file a 1040ez Wage and Tax StatementsWaiver. Who can file a 1040ez 11. Who can file a 1040ez Federal Unemployment (FUTA) Tax—U. Who can file a 1040ez S. Who can file a 1040ez Virgin Islands Employers Only How To Get Tax Help Introduction This publication is for employers whose principal place of business is in the U. Who can file a 1040ez S. Who can file a 1040ez Virgin Islands, Guam, American Samoa, or the Commonwealth of the Northern Mariana Islands, or who have employees who are subject to income tax withholding for any of these jurisdictions. Who can file a 1040ez Employers and employees in these areas are generally subject to social security and Medicare taxes under the Federal Insurance Contributions Act (FICA). Who can file a 1040ez See section 6 and section 7 for more information. Who can file a 1040ez This publication summarizes employer responsibilities to collect, pay, and report these taxes. Who can file a 1040ez Whenever the term “United States” is used in this publication, it includes U. Who can file a 1040ez S. Who can file a 1040ez Virgin Islands, Guam, American Samoa, and the Commonwealth of the Northern Mariana Islands. Who can file a 1040ez This publication also provides employers in the U. Who can file a 1040ez S. Who can file a 1040ez Virgin Islands with a summary of their responsibilities in connection with the tax under the Federal Unemployment Tax Act, known as FUTA tax. Who can file a 1040ez See section 11 for more information. Who can file a 1040ez Except as shown in the table in section 12, social security, Medicare, and FUTA taxes apply to every employer who pays taxable wages to employees or who has employees who report tips. Who can file a 1040ez This publication does not include information relating to the self-employment tax (for social security and Medicare of self-employed persons). Who can file a 1040ez See Publication 570, Tax Guide for Individuals With Income From U. Who can file a 1040ez S. Who can file a 1040ez Possessions, if you need this information. Who can file a 1040ez This publication also does not include information relating to income tax withholding. Who can file a 1040ez In U. Who can file a 1040ez S. Who can file a 1040ez Virgin Islands, Guam, American Samoa, and the Commonwealth of the Northern Mariana Islands, contact your local tax department for information about income tax withholding. Who can file a 1040ez See Publication 15 (Circular E), for information on U. Who can file a 1040ez S. Who can file a 1040ez federal income tax withholding. Who can file a 1040ez Comments and suggestions. Who can file a 1040ez   We welcome your comments about this publication and your suggestions for future editions. Who can file a 1040ez   You can write to us at the following address: Internal Revenue Service Tax Forms and Publications Division 1111 Constitution Ave. Who can file a 1040ez NW, IR-6526 Washington, DC 20224   We respond to many letters by telephone. Who can file a 1040ez Therefore, it would be helpful if you would include your daytime phone number, including the area code, in your correspondence. Who can file a 1040ez    You can also send us comments from www. Who can file a 1040ez irs. Who can file a 1040ez gov/formspubs. Who can file a 1040ez Click on More Information and then click on Comment on Tax Forms and Publications. Who can file a 1040ez   Although we cannot respond individually to each comment received, we do appreciate your feedback and will consider your comments as we revise our tax forms, instructions, and publications. Who can file a 1040ez 1. Who can file a 1040ez Employer Identification Number (EIN) An employer identification number (EIN) is a nine-digit number that the IRS issues. Who can file a 1040ez Its format is 00-0000000. Who can file a 1040ez It is used to identify the tax accounts of employers and certain other organizations and entities that have no employees. Who can file a 1040ez Use your EIN on all of the items that you send to the IRS and SSA for your business. Who can file a 1040ez If you do not have an EIN, you may apply for one online. Who can file a 1040ez Go to IRS. Who can file a 1040ez gov and click on the Apply for an EIN Online link under Tools. Who can file a 1040ez You may also apply for an EIN by calling 1-800-829-4933, (U. Who can file a 1040ez S. Who can file a 1040ez Virgin Islands only) or 267-941-1099 (toll call), or you can fax or mail Form SS-4, Application for Employer Identification Number, to the IRS. Who can file a 1040ez Do not use a social security number (SSN) in place of an EIN. Who can file a 1040ez If you do not have an EIN by the time a return is due, file a paper return and enter “Applied For” and the date that you applied for it in the space shown for the number. Who can file a 1040ez If you took over another employer's business, do not use that employer's EIN. Who can file a 1040ez You should have only one EIN. Who can file a 1040ez If you have more than one, write to the IRS office where you file your returns using the “without a payment” address in the Instructions for Form 941-SS, Instructions for Form 944, or Instructions for Form 943. Who can file a 1040ez Or call the IRS Business & Specialty Tax Line at 1-800-829-4933 (U. Who can file a 1040ez S. Who can file a 1040ez Virgin Islands only) or 267-941-1000 (toll call). Who can file a 1040ez Persons who are deaf, hard of hearing, or have a speech disability (TDD/TTY users) in the U. Who can file a 1040ez S. Who can file a 1040ez Virgin Islands may call 1-800-829-4059. Who can file a 1040ez The IRS will tell you which EIN to use. Who can file a 1040ez For more information, see Publication 1635, Employer Identification Number: Understanding Your EIN, or Publication 583, Starting a Business and Keeping Records. Who can file a 1040ez 2. Who can file a 1040ez Who Are Employees? Generally, employees are defined either under common law or under special statutes for certain situations. Who can file a 1040ez See Publication 15-A, Employer's Supplemental Tax Guide, for details on statutory employees and nonemployees. Who can file a 1040ez Employee status under common law. Who can file a 1040ez   Generally, a worker who performs services for you is your employee if you can control what will be done and how it will be done. Who can file a 1040ez This is so even when you give the employee freedom of action. Who can file a 1040ez What matters is that you have the right to control the details of how the services are performed. Who can file a 1040ez See Publication 15-A for more information on how to determine whether an individual providing services is an independent contractor or an employee. Who can file a 1040ez    Generally, people in business for themselves are not employees. Who can file a 1040ez For example, doctors, lawyers, veterinarians, and others in an independent trade in which they offer their services to the public are usually not employees. Who can file a 1040ez However, if the business is incorporated, corporate officers who work in the business are employees of the corporation. Who can file a 1040ez   If an employer-employee relationship exists, it does not matter what it is called. Who can file a 1040ez The employee may be called an agent or independent contractor. Who can file a 1040ez It also does not matter how payments are measured or paid, what they are called, or if the employee works full or part time. Who can file a 1040ez Statutory employees. Who can file a 1040ez   There are also some special definitions of employees for social security, Medicare, and FUTA taxes. Who can file a 1040ez   While the following persons may not be common law employees, they are considered employees for social security and Medicare purposes if the conditions under Tests , discussed later, are met. Who can file a 1040ez a. Who can file a 1040ez   An agent (or commission) driver who delivers food or beverages (other than milk) or picks up and delivers laundry or dry cleaning for someone else. Who can file a 1040ez b. Who can file a 1040ez   A full-time life insurance salesperson who sells primarily for one company. Who can file a 1040ez c. Who can file a 1040ez   A homeworker who works by the guidelines of the person for whom the work is done, with materials furnished by and returned to that person or to someone that person designates. Who can file a 1040ez d. Who can file a 1040ez   A traveling or city salesperson (other than an agent-driver or commission-driver) who works full time (except for sideline sales activities) for one firm or person getting orders from customers. Who can file a 1040ez The orders must be for merchandise for resale or supplies for use in the customer's business. Who can file a 1040ez The customers must be retailers, wholesalers, contractors, or operators of hotels, restaurants, or other businesses dealing with food or lodging. Who can file a 1040ez Tests. Who can file a 1040ez   Withhold social security and Medicare taxes from statutory employees' wages if all three of the following tests apply. Who can file a 1040ez The service contract states or implies that almost all of the services are to be performed personally by them. Who can file a 1040ez They have little or no investment in the equipment and property used to perform the services (other than an investment in transportation facilities). Who can file a 1040ez The services are performed on a continuing basis for the same payer. Who can file a 1040ez Persons in a or d, earlier, are also employees for FUTA tax purposes if tests 1 through 3 are met (U. Who can file a 1040ez S. Who can file a 1040ez Virgin Islands only). Who can file a 1040ez   Publication 15-A gives examples of the employer-employee relationship. Who can file a 1040ez Statutory nonemployees. Who can file a 1040ez   Certain direct sellers, qualified real estate agents, and certain companion sitters are, by law, considered nonemployees. Who can file a 1040ez They are generally treated as self-employed for employment tax purposes. Who can file a 1040ez See Publication 15-A for details. Who can file a 1040ez H-2A agricultural workers. Who can file a 1040ez   On Form W-2, do not check box 13 (Statutory employee) as H-2A workers are not statutory employees. Who can file a 1040ez Treating employees as nonemployees. Who can file a 1040ez   If you incorrectly treated an employee as a nonemployee and did not withhold social security and Medicare taxes, you will be liable for the taxes. Who can file a 1040ez See Treating employees as nonemployees in section 2 of Publication 15 (Circular E), for details on Internal Revenue Code section 3509, which may apply. Who can file a 1040ez IRS help. Who can file a 1040ez   If you want the IRS to determine if a worker is an employee, file Form SS-8, Determination of Worker Status for Purposes of Federal Employment Taxes and Income Tax Withholding. Who can file a 1040ez Voluntary Classification Settlement Program (VCSP). Who can file a 1040ez   Employers who are currently treating their workers (or a class or group of workers) as independent contractors or other nonemployees and want to voluntarily reclassify their workers as employees for future tax periods may be eligible to participate in the VCSP if certain requirements are met. Who can file a 1040ez To apply, use Form 8952, Application for Voluntary Classification Settlement Program (VCSP). Who can file a 1040ez For more information, visit IRS. Who can file a 1040ez gov and enter “VCSP” in the search box. Who can file a 1040ez Business Owned and Operated by Spouses If you and your spouse jointly own and operate a business and share in the profits and losses, you are partners in a partnership, whether or not you have a formal partnership agreement. Who can file a 1040ez See Publication 541, Partnerships, for more details. Who can file a 1040ez The partnership is considered the employer of any employees, and is liable for any employment taxes due on wages paid to its employees. Who can file a 1040ez Exception—Qualified Joint Venture. Who can file a 1040ez   If you and your spouse materially participate as the only members of a jointly owned and operated business, and you file a joint Form 1040, U. Who can file a 1040ez S. Who can file a 1040ez Individual Income Tax Return, or joint Form 1040-SS, U. Who can file a 1040ez S. Who can file a 1040ez Self-Employment Tax Return—U. Who can file a 1040ez S. Who can file a 1040ez Virgin Islands, Guam, American Samoa, the Commonwealth of the Northern Mariana Islands, or Puerto Rico, you can make a joint election to be taxed as a qualified joint venture instead of a partnership. Who can file a 1040ez See the Instructions for Schedule C (Form 1040) or the Instructions for Form 1040-SS. Who can file a 1040ez Spouses electing qualified joint venture status are treated as sole proprietors for federal tax purposes. Who can file a 1040ez Either of the sole proprietor spouses may report and pay the employment taxes due on wages paid to the employees, using the EIN of that spouse’s sole proprietorship. Who can file a 1040ez For more information on qualified joint ventures, visit IRS. Who can file a 1040ez gov and enter “qualified joint venture” in the search box. Who can file a 1040ez Farm Crew Leaders You are an employer of farmworkers if you are a crew leader. Who can file a 1040ez A crew leader is a person who furnishes and pays (either on his or her own behalf or on behalf of the farm operator) workers to do farmwork for the farm operator. Who can file a 1040ez If there is no written agreement between you and the farm operator stating that you are his or her employee, and if you pay the workers (either for yourself or for the farm operator), then you are a crew leader. Who can file a 1040ez 3. Who can file a 1040ez Employee's Social Security Number (SSN) An employee's social security number (SSN) consists of nine digits separated as follows: 000-00-0000. Who can file a 1040ez You must get each employee's name and SSN and enter them on Form W-2AS, W-2CM, W-2GU, or W-2VI. Who can file a 1040ez If you do not report the employee's correct name and SSN, you may owe a penalty unless you have reasonable cause. Who can file a 1040ez See Publication 1586, Reasonable Cause Regulations and Requirements for Missing and Incorrect Name/TINs, for information on the requirement to solicit the employee's SSN. Who can file a 1040ez Employee's social security card. Who can file a 1040ez   You should ask the employee to show you his or her social security card. Who can file a 1040ez The employee may show the card if it is available. Who can file a 1040ez Do not accept a social security card that says “Not valid for employment. Who can file a 1040ez ” A social security number issued with this legend does not permit employment. Who can file a 1040ez You may, but you are not required to, photocopy the social security card if the employee provides it. Who can file a 1040ez If an employee does not have a social security card or needs a new one, the employee should apply for one on Form SS-5 and submit the necessary documentation. Who can file a 1040ez The employee must complete and sign Form SS-5; it cannot be filed by the employer. Who can file a 1040ez You may be asked to supply a letter to accompany Form SS-5 if the employee has exceeded his or her yearly or lifetime limit for the number of replacement cards allowed. Who can file a 1040ez If your employee has applied for an SSN but has not received the card before you must file your Form W-2 reports, and you are filing your reports on paper, enter “Applied For” in box d. Who can file a 1040ez Enter all zeroes in the SSN field if filing electronically. Who can file a 1040ez When the employee receives the SSN, file Copy A of Form W-2c with SSA to show the employee's SSN. Who can file a 1040ez Correctly record the employee's name and SSN. Who can file a 1040ez   Record the name and number of each employee as they appear on his or her social security card. Who can file a 1040ez If the name is not correct as shown on the card (for example, because of marriage or divorce), the employee should request a corrected card from the SSA. Who can file a 1040ez Continue to use the old name until the employee shows you the replacement social security card with the corrected name. Who can file a 1040ez   If the SSA issues the employee a replacement card after a name change, or a new card with a different social security number after a change in alien work status, file a Form W-2c to correct the name/SSN reported on the most recently filed Form W-2AS, W-2CM, W-2GU, or W-2VI. Who can file a 1040ez It is not necessary to correct other years if the previous name and SSN were used for years before the most recent Form W-2. Who can file a 1040ez Where to get and file social security number application forms. Who can file a 1040ez    U. Who can file a 1040ez S. Who can file a 1040ez Virgin Islands—U. Who can file a 1040ez S. Who can file a 1040ez Social Security Administration, 8000 Nisky Center, First Floor, Suite 2, St. Who can file a 1040ez Thomas, VI 00802. Who can file a 1040ez  Guam—U. Who can file a 1040ez S. Who can file a 1040ez Social Security Administration, 655 Harmon Loop Road, Suite 300, Dededo, GU 96929. Who can file a 1040ez  American Samoa—U. Who can file a 1040ez S. Who can file a 1040ez Social Security Administration, Pago Plaza, Suite 117, Pago Pago, AS 96799. Who can file a 1040ez  Commonwealth of the Northern Mariana Islands—U. Who can file a 1040ez S. Who can file a 1040ez Social Security Administration, MH Building, Suite 201, Saipan, MP 96950. Who can file a 1040ez Verification of social security numbers. Who can file a 1040ez   Employers and authorized reporting agents can use the Social Security Number Verification Service (SSNVS) to instantly verify up to 10 names and SSNs (per screen) at a time, or submit an electronic file of up to 250,000 names and SSNs and usually receive the results the next business day. Who can file a 1040ez Visit www. Who can file a 1040ez socialsecurity. Who can file a 1040ez gov/employer/ssnv. Who can file a 1040ez htm for more information. Who can file a 1040ez Registering for SSNVS. Who can file a 1040ez   You must register online and receive authorization from your employer to use SSNVS. Who can file a 1040ez To register, visit SSA's website at www. Who can file a 1040ez ssa. Who can file a 1040ez gov/employer and click on the Business Services Online link. Who can file a 1040ez Follow the registration instructions to obtain a user identification (ID) and password. Who can file a 1040ez You will need to provide the following information about yourself and your company. Who can file a 1040ez Name. Who can file a 1040ez SSN. Who can file a 1040ez Date of birth. Who can file a 1040ez Type of employer. Who can file a 1040ez EIN. Who can file a 1040ez Company name, address, and telephone number. Who can file a 1040ez Email address. Who can file a 1040ez   When you have completed the online registration process, SSA will mail a one-time activation code to your employer. Who can file a 1040ez You must enter the activation code online to use SSNVS. Who can file a 1040ez 4. Who can file a 1040ez Wages and Other Compensation Generally, all wages are subject to social security and Medicare tax (and FUTA tax for U. Who can file a 1040ez S. Who can file a 1040ez Virgin Islands employers). Who can file a 1040ez However, wages subject to social security tax and FUTA tax are limited by a wage base amount that you pay to each employee for the year. Who can file a 1040ez The wage base for social security tax is $117,000 for 2014. Who can file a 1040ez After you pay $117,000 to an employee in 2014, including tips, do not withhold social security tax on any amount that you later pay to the employee for the year. Who can file a 1040ez The wage base for FUTA tax is $7,000 for 2014. Who can file a 1040ez All wages are subject to Medicare tax. Who can file a 1040ez The wages may be in cash or in other forms, such as an automobile for personal use. Who can file a 1040ez Wages include salaries, vacation allowances, bonuses, commissions, and fringe benefits. Who can file a 1040ez It does not matter how payments are measured or paid. Who can file a 1040ez See the table in section 12 for exceptions to social security, Medicare, and FUTA taxes on wages. Who can file a 1040ez See section 5 and section 6 for a discussion of how the rules apply to tips and farmworkers. Who can file a 1040ez Social security and Medicare taxes apply to most payments of sick pay, including payments by third parties such as insurance companies. Who can file a 1040ez Special rules apply to the reporting of third-party sick pay. Who can file a 1040ez For details, see Publication 15-A. Who can file a 1040ez Determine the value of noncash pay (such as goods, lodging, and meals) by its fair market value. Who can file a 1040ez However, see Fringe Benefits , later in this section. Who can file a 1040ez Except for farmworkers and household employees, this kind of pay may be subject to social security, Medicare, and FUTA taxes. Who can file a 1040ez Back pay, including retroactive wage increases (but not amounts paid as liquidated damages), is taxed as ordinary wages in the year paid. Who can file a 1040ez For information on reporting back pay to the Social Security Administration, see Publication 957, Reporting Back Pay and Special Wage Payments to the Social Security Administration. Who can file a 1040ez Travel and business expenses. Who can file a 1040ez   Payments to your employee for travel and other necessary expenses of your business generally are included in taxable wages if (a) your employee is not required to or does not substantiate timely those expenses to you with receipts or other documentation, or (b) you advance an amount to your employee for business expenses and your employee is not required to or does not return timely any amount that he or she does not substantiate. Who can file a 1040ez Sick pay. Who can file a 1040ez   In general, sick pay is any amount that you pay, under a plan that you take part in, to an employee because of sickness or injury. Who can file a 1040ez These amounts are sometimes paid by a third party, such as an insurance company. Who can file a 1040ez In either case, these payments are subject to social security and Medicare taxes (and FUTA tax for U. Who can file a 1040ez S. Who can file a 1040ez Virgin Islands employers). Who can file a 1040ez Sick pay becomes exempt from these taxes after the end of 6 calendar months after the calendar month the employee last worked for the employer. Who can file a 1040ez Publication 15-A explains the employment tax rules that apply to sick pay, disability benefits, and similar payments to employees. Who can file a 1040ez Fringe Benefits Generally, fringe benefits are includible in the gross income of an employee and are subject to employment taxes. Who can file a 1040ez Examples of fringe benefits include the use of an automobile, aircraft flights that you provide, free or discounted commercial airline flights, vacations, discounts on property or services, memberships in country clubs or other social clubs, and tickets to entertainment or sporting events. Who can file a 1040ez In general, the amount included in the employee's income is the excess of the fair market value of the benefit over the sum of any amount paid for it by the employee and any amount excluded by law. Who can file a 1040ez For more information, see Publication 15-B, Employer's Tax Guide to Fringe Benefits. Who can file a 1040ez When fringe benefits are treated as paid. Who can file a 1040ez   You can choose to treat certain noncash fringe benefits (including personal use of an automobile provided by you) as paid by the pay period, quarter, or on any other basis that you choose, but they must be treated as paid at least annually. Who can file a 1040ez You do not have to make a formal choice of payment dates or notify the IRS. Who can file a 1040ez You do not have to use the same basis for all employees. Who can file a 1040ez You may change methods as often as you like, as long as all benefits provided in a calendar year are treated as paid no later than December 31 of the calendar year. Who can file a 1040ez However, see Special accounting rule for fringe benefits provided during November and December , later in this section. Who can file a 1040ez   You can treat the value of a single taxable noncash fringe benefit as paid on one or more dates in the same calendar year, even if the employee gets the entire benefit at one time. Who can file a 1040ez However, once you elect the payment dates, you must report the taxes on your return in the same tax period in which you treated them as paid. Who can file a 1040ez This election does not apply to a fringe benefit where real property or investment personal property is transferred. Who can file a 1040ez Withholding social security and Medicare taxes on fringe benefits. Who can file a 1040ez   You add the value of fringe benefits to regular wages for a payroll period and figure social security and Medicare taxes on the total. Who can file a 1040ez   If you withhold less than the required amount of social security and Medicare taxes from the employee in a calendar year but report and pay the proper amount, you may recover the taxes from the employee. Who can file a 1040ez Depositing taxes on fringe benefits. Who can file a 1040ez   Once you choose payment dates for taxable noncash fringe benefits, you must deposit taxes in the same deposit period that you treat the fringe benefits as paid. Who can file a 1040ez You may make a reasonable estimate of the value of the fringe benefits. Who can file a 1040ez In general, the value of taxable noncash fringe benefits provided in a calendar year must be determined by January 31 of the following year. Who can file a 1040ez   You may claim a refund of overpayments or elect to have any overpayment applied to the next employment tax return. Who can file a 1040ez If deposits are underpaid, see Deposit Penalties in section 8. Who can file a 1040ez Valuation of vehicles provided to employees. Who can file a 1040ez    If you provide a vehicle to your employees, you may either determine the actual value of the benefit for the entire calendar year, taking into account the business use of the vehicle, or consider the entire use for the calendar year as personal and include 100% of the value of the vehicle in the employee's income. Who can file a 1040ez For reporting information to employees, see the box 14 instructions in the General Instructions for Forms W-2 and W-3. Who can file a 1040ez Special accounting rule for fringe benefits provided during November and December. Who can file a 1040ez   You may choose to treat the value of taxable noncash fringe benefits provided during November and December as paid in the next year. Who can file a 1040ez However, this applies only to those benefits that you actually provided during November and December, not to those you merely treated as paid during those months. Who can file a 1040ez   If you use this rule, you must notify each affected employee between the time of the employee's last paycheck of the calendar year and at or near the time that you give the employee Form W-2AS, W-2CM, W-2GU, or W-2VI. Who can file a 1040ez If you use the special accounting rule, your employee must also use it for the same period that you use it. Who can file a 1040ez You cannot use this rule for a fringe benefit of real property or tangible or intangible real property of a kind normally held for investment that is transferred to your employee. Who can file a 1040ez 5. Who can file a 1040ez Tips Tips that your employee receives from customers are generally subject to social security and Medicare withholding. Who can file a 1040ez Your employee must report cash tips to you by the 10th of the month after the month that the tips are received. Who can file a 1040ez The report should include tips you paid over to the employee for charge customers, tips the employee received directly from customers, and tips received from other employees under any tip-sharing arrangement. Who can file a 1040ez Both directly and indirectly tipped employees must report tips to you. Who can file a 1040ez The report should not include tips that the employee paid out to other employees. Who can file a 1040ez No report is required for months when tips are less than $20. Who can file a 1040ez Your employees report tips on Form 4070, Employee's Report of Tips to Employer, or on a similar statement. Who can file a 1040ez They may also use Form 4070A, Employee's Daily Record of Tips, to keep a record of their tips. Who can file a 1040ez Both forms are included in Publication 1244, Employee's Daily Record of Tips and Report to Employer, available at IRS. Who can file a 1040ez gov. Who can file a 1040ez The statement must be signed by the employee and must include: The employee's name, address, and SSN, Your name and address, The month or period that the report covers, and The total tips received during the month or period. Who can file a 1040ez You are permitted to establish a system for electronic tip reporting by employees. Who can file a 1040ez See Regulations section 31. Who can file a 1040ez 6053-1(d). Who can file a 1040ez Collecting taxes on tips. Who can file a 1040ez   You must collect the employee social security and Medicare taxes on the employee's tips. Who can file a 1040ez You can also collect these taxes from the employee's wages or from other funds that he or she makes available. Who can file a 1040ez Stop collecting the employee social security tax when his or her total wages and tips for 2014 reach $117,000. Who can file a 1040ez Collect the employee Medicare tax for the whole year on all wages and tips. Who can file a 1040ez   You are responsible for the employer social security tax on wages and tips until the wages (including tips) reach the wage base limit. Who can file a 1040ez You are responsible for the employer Medicare tax for the whole year on all wages and tips. Who can file a 1040ez File Form 941-SS (or Form 944) to report withholding and employer taxes on tips. Who can file a 1040ez The withholding rules for withholding an employee's share of Medicare tax on tips also apply to withholding the Additional Medicare Tax once wages and tips exceed $200,000 in the calendar year. Who can file a 1040ez Ordering rule. Who can file a 1040ez   If, by the 10th of the month after the month you received an employee's report on tips, you do not have enough employee funds available to deduct the employee social security and Medicare tax on tips, you no longer have to collect it and are not liable for it. Who can file a 1040ez Reporting tips. Who can file a 1040ez   Report tips and any collected and uncollected social security in boxes 1, 5, 7, and 12 on Forms W-2AS, W-2CM, W-2GU, or W-2VI and on Form 941-SS, lines 5b, 5c, and 5d (Form 944, lines 4b, 4c, and 4d). Who can file a 1040ez Do not include any uncollected Additional Medicare Tax in box 12 of Form W-2. Who can file a 1040ez Report an adjustment on Form 941-SS, line 9 (Form 944, line 6), for the uncollected social security and Medicare taxes. Who can file a 1040ez The table in section 12 shows how tips are treated for FUTA tax purposes. Who can file a 1040ez   Revenue Ruling 2012-18 provides guidance for employers regarding social security and Medicare taxes imposed on tips, including information on the reporting of the employer share of social security and Medicare taxes under section 3121(q), the difference between tips and service charges, and the section 45B credit. Who can file a 1040ez See Revenue Ruling 2012-18, 2012-26 I. Who can file a 1040ez R. Who can file a 1040ez B. Who can file a 1040ez 1032, available at www. Who can file a 1040ez irs. Who can file a 1040ez gov/irb/2012-26_IRB/ar07. Who can file a 1040ez html. Who can file a 1040ez 6. Who can file a 1040ez Social Security and Medicare Taxes for Farmworkers The tests described below apply only to services that are defined as agricultural labor (farmwork). Who can file a 1040ez In general, you are an employer of farmworkers if your employees: Raise or harvest agricultural or horticultural products on your farm (including the raising and feeding of livestock); Work in connection with the operation, management, conservation, improvement, or maintenance of your farm and its tools and equipment; Provide services relating to salvaging timber, or clearing land of brush and other debris, left by a hurricane (also known as hurricane labor); Handle, process, or package any agricultural or horticultural commodity if you produced over half of the commodity (for a group of up to 20 unincorporated operators, all of the commodity); or Do work for you related to cotton ginning, turpentine, gum resin products, or the operation and maintenance of irrigation facilities. Who can file a 1040ez For this purpose, the term “farm” includes stock, dairy, poultry, fruit, fur-bearing animal, and truck farms, as well as plantations, ranches, nurseries, ranges, greenhouses or other similar structures used primarily for the raising of agricultural or horticultural commodities, and orchards. Who can file a 1040ez Farmwork does not include reselling activities that do not involve any substantial activity of raising agricultural or horticultural commodities, such as a retail store or a greenhouse used primarily for display or storage. Who can file a 1040ez A “share farmer” working for you is not your employee. Who can file a 1040ez However, the share farmer may be subject to self-employment tax. Who can file a 1040ez In general, share farming is an arrangement in which certain commodity products are shared between the farmer and the owner (or tenant) of the land. Who can file a 1040ez For details, see Regulations section 31. Who can file a 1040ez 3121(b)(16)-1. Who can file a 1040ez The $150 Test or the $2,500 Test All cash wages that you pay to any employee for farmwork are subject to social security and Medicare taxes if either of the following two tests is met. Who can file a 1040ez You pay cash wages to the employee of $150 or more in a year (count all cash wages paid on a time, piecework, or other basis) for farmwork. Who can file a 1040ez The $150 test applies separately to each farmworker that you employ. Who can file a 1040ez If you employ a family of workers, each member is treated separately. Who can file a 1040ez Do not count wages paid by other employers. Who can file a 1040ez The total that you pay for farmwork (cash and noncash) to all of your employees is $2,500 or more during the year. Who can file a 1040ez Exceptions. Who can file a 1040ez   The $150 and $2,500 tests do not apply to wages that you pay to a farmworker who receives less than $150 in annual cash wages and the wages are not subject to social security and Medicare taxes even if you pay $2,500 or more in that year to all of your farmworkers if the farmworker: Is employed in agriculture as a hand-harvest laborer, Is paid piece rates in an operation that is usually paid on a piece-rate basis in the region of employment, Commutes daily from his or her home to the farm, and Had been employed in agriculture less than 13 weeks in the preceding calendar year. Who can file a 1040ez   Amounts that you pay to these seasonal farmworkers, however, count toward the $2,500-or-more test to determine whether wages that you pay to other farmworkers are subject to social security and Medicare taxes. Who can file a 1040ez 7. Who can file a 1040ez How To Figure Social Security and Medicare Taxes The tax rate for social security is 6. Who can file a 1040ez 2% (amount withheld) each for the employer and employee (12. Who can file a 1040ez 4% total). Who can file a 1040ez The social security wage base limit is $117,000. Who can file a 1040ez The tax rate for Medicare is 1. Who can file a 1040ez 45% (amount withheld) each for the employee and employer (2. Who can file a 1040ez 9% total). Who can file a 1040ez There is no wage base limit for Medicare tax; all covered wages are subject to Medicare tax. Who can file a 1040ez Multiply each wage payment by these percentages to figure the tax to withhold from employees. Who can file a 1040ez Employers report both the employee and employer shares on Forms 941-SS, 944, or Form 943 (farm employment). Who can file a 1040ez See section 5 for information on tips. Who can file a 1040ez Additional Medicare Tax withholding. Who can file a 1040ez   In addition to withholding Medicare tax at 1. Who can file a 1040ez 45%, you must withhold a 0. Who can file a 1040ez 9% Additional Medicare Tax from wages you pay to an employee in excess of $200,000 in a calendar year. Who can file a 1040ez You are required to begin withholding Additional Medicare Tax in the pay period in which you pay wages in excess of $200,000 to an employee and continue to withhold it each pay period until the end of the calendar year. Who can file a 1040ez Additional Medicare Tax is only imposed on the employee. Who can file a 1040ez There is no employer share of Additional Medicare Tax. Who can file a 1040ez All wages that are subject to Medicare tax are subject to Additional Medicare Tax withholding if paid in excess of the $200,000 withholding threshold. Who can file a 1040ez   For more information on what wages are subject to Medicare tax, see the chart Special Rules for Various Types of Employment and Payments in section 12. Who can file a 1040ez For more information on Additional Medicare Tax, visit IRS. Who can file a 1040ez gov and enter “Additional Medicare Tax” in the search box. Who can file a 1040ez Deducting the tax. Who can file a 1040ez   Deduct the employee tax from each wage payment. Who can file a 1040ez If you are not sure that the wages that you pay to a farmworker during the year will be taxable, you may either deduct the tax when you make the payments or wait until the $2,500 test or the $150 test explained in section 6 has been met. Who can file a 1040ez Employee's portion of taxes paid by employer. Who can file a 1040ez   If you pay your employee's social security and Medicare taxes without deducting them from the employee's pay, you must include the amount of the payments in the employee's wages for social security and Medicare taxes. Who can file a 1040ez This increase in the employee's wage payment for your payment of the employee's social security and Medicare taxes is also subject to employee social security and Medicare taxes. Who can file a 1040ez This again increases the amount of the additional taxes that you must pay. Who can file a 1040ez Household and agricultural employers. Who can file a 1040ez   This discussion does not apply to household and agricultural employers. Who can file a 1040ez If you pay a household or agricultural employee's social security and Medicare taxes, these payments must be included in the employee's wages. Who can file a 1040ez However, this wage increase due to the tax payments is not subject to social security or Medicare taxes as discussed in this section. Who can file a 1040ez See Publication 15-A for details. Who can file a 1040ez Sick pay payments. Who can file a 1040ez   Social security and Medicare taxes apply to most payments of sick pay, including payments made by third parties such as insurance companies. Who can file a 1040ez For details on third-party payers of sick pay, see Publication 15-A. Who can file a 1040ez 8. Who can file a 1040ez Depositing Taxes You must deposit social security and Medicare taxes if your tax liability (Form 941-SS, line 10; Form 944, line 7; or Form 943, line 11) is $2,500 or more for the tax return period. Who can file a 1040ez You must make the deposit by electronic funds transfer. Who can file a 1040ez For more information about electronic funds transfers, see How To Deposit , later in this section. Who can file a 1040ez Payment with Return $2,500 rule. Who can file a 1040ez   Instead of making deposits during the current quarter, you can pay your total Form 941-SS tax liability when you timely file Form 941-SS if: Your total Form 941-SS tax liability for either the current quarter or the preceding quarter is less than $2,500 and You do not incur a $100,000 next-day deposit obligation during the current quarter. Who can file a 1040ez   If you are not sure your total liability for the current quarter will be less than $2,500, (and your liability for the preceding quarter was not less than $2,500), make deposits using the semiweekly or monthly rules so you won't be subject to failure to deposit penalties. Who can file a 1040ez Employers who have been notified to file Form 944 can pay their tax liability due for the fourth quarter with Form 944, if their fourth quarter tax liability is less than $2,500. Who can file a 1040ez Employers must have deposited any tax liability due for the first, second, and third quarters, according to the deposit rules, in order to avoid failure-to-deposit penalties for deposits due during those quarters. Who can file a 1040ez Only monthly schedule depositors are allowed to make an Accuracy of Deposits Rule payment with the return. Who can file a 1040ez Semiweekly schedule depositors must timely deposit the amount. Who can file a 1040ez See Accuracy of Deposits Rule and How To Deposit, later in this section. Who can file a 1040ez When To Deposit Under the rules discussed below, the only difference between farm and nonfarm workers' employment tax deposit rules is the lookback period. Who can file a 1040ez Therefore, farm and nonfarm workers are discussed together except where noted. Who can file a 1040ez Depending on your total taxes reported during a lookback period (discussed later), you are either a monthly schedule depositor or a semiweekly schedule depositor. Who can file a 1040ez The terms “monthly schedule depositor” and “semiweekly schedule depositor” do not refer to how often you pay your employees or how often you are required to make deposits. Who can file a 1040ez The terms identify which set of rules that you must follow when a tax liability arises (for example, when you have a payday). Who can file a 1040ez You will need to determine your deposit schedule for a calendar year based on the total employment taxes reported on Forms 941-SS, line 10; Form 944, line 7; or Form 943, line 9, for your lookback period (defined below). Who can file a 1040ez If you filed both Forms 941-SS and 941 during the lookback period, combine the tax liabilities for these returns for purposes of determining your deposit schedule. Who can file a 1040ez Determine your deposit schedule for Form 943 separately from Forms 941-SS and 941. Who can file a 1040ez Lookback period for employers of nonfarm workers. Who can file a 1040ez   The lookback period for Form 941-SS (or Form 941) consists of four quarters beginning July 1 of the second preceding year and ending June 30 of the prior year. Who can file a 1040ez These four quarters are your lookback period even if you did not report any taxes for any of the quarters. Who can file a 1040ez For 2014, the lookback period is July 1, 2012, through June 30, 2013. Who can file a 1040ez    Table 1. Who can file a 1040ez Lookback Period for Calendar Year 2014 Lookback Period July 1, 2012 Oct. Who can file a 1040ez 1, 2012 Jan. Who can file a 1040ez 1, 2013 Apr. Who can file a 1040ez 1, 2013 through through through through Sep. Who can file a 1040ez 30, 2012 Dec. Who can file a 1040ez 31, 2012 Mar. Who can file a 1040ez 31, 2013 June 30, 2013    The lookback period for Form 944 is the second calendar year preceding the current calendar year. Who can file a 1040ez For example, the lookback period for calendar year 2014 is calendar year 2012. Who can file a 1040ez In addition, for employers who filed Form 944 for 2012 or for 2013 and will file Form 941-SS (or Form 941) for 2014, the lookback period for 2014 is the second calendar year preceding the current calendar year, that is, 2012. Who can file a 1040ez Lookback period for employers of farmworkers. Who can file a 1040ez   The lookback period for Form 943 is the second calendar year preceding the current calendar year. Who can file a 1040ez The lookback period for calendar year 2014 is calendar year 2012. Who can file a 1040ez Adjustments to lookback period taxes. Who can file a 1040ez   To determine your taxes for the lookback period, use only the tax that you reported on the original returns (Forms 941-SS, 943, or 944). Who can file a 1040ez Do not include any adjustments shown on Form 941-X, 943-X, or 944-X. Who can file a 1040ez Example. Who can file a 1040ez   An employer originally reported total taxes of $45,000 for the lookback period. Who can file a 1040ez The employer discovered during January 2014 that the tax reported during the lookback period was understated by $10,000 and corrected this error by filing Form 941-X. Who can file a 1040ez The employer is a monthly schedule depositor for 2014 because the lookback period tax liabilities are based on the amounts originally reported, and they were $50,000 or less. Who can file a 1040ez Deposit Period The term “deposit period” refers to the period during which tax liabilities are accumulated for each required deposit due date. Who can file a 1040ez For monthly schedule depositors, the deposit period is a calendar month. Who can file a 1040ez The deposit periods for semiweekly schedule depositors are Wednesday through Friday and Saturday through Tuesday. Who can file a 1040ez Monthly Deposit Schedule If your total tax reported for the lookback period is $50,000 or less, you are a monthly schedule depositor for the current year. Who can file a 1040ez You must deposit taxes on wage payments made during a calendar month by the 15th day of the following month. Who can file a 1040ez New employers. Who can file a 1040ez   Your tax liability for any quarter in the lookback period before the date you started or acquired your business is considered to be zero. Who can file a 1040ez Therefore, you are a monthly schedule depositor for the first calendar year of your business (but see the $100,000 Next-Day Deposit Rule , later in this section). Who can file a 1040ez Semiweekly Deposit Schedule If your total tax reported for the lookback period is more than $50,000, you are a semiweekly schedule depositor for the current year. Who can file a 1040ez If you are a semiweekly schedule depositor, you must deposit on Wednesday and/or Friday, depending on what day of the week that you make wage payments, as follows. Who can file a 1040ez Deposit taxes on wage payments made on Wednesday, Thursday, and/or Friday by the following Wednesday. Who can file a 1040ez Deposit taxes on wage payments made on Saturday, Sunday, Monday, and/or Tuesday by the following Friday. Who can file a 1040ez Semiweekly depositors are generally not required to deposit twice a week if their payments were in the same semiweekly period unless the $100,000 Next-Day Deposit Rule , discussed later in this section, applies. Who can file a 1040ez For example, if you made a payment on both Wednesday and Friday and incurred taxes of $10,000 for each pay date, deposit the $20,000 on the following Wednesday. Who can file a 1040ez If you made no additional payments on Saturday through Tuesday, no deposit is due on Friday. Who can file a 1040ez Semiweekly deposit period spanning two quarters. Who can file a 1040ez   If you have more than one pay date during a semiweekly period and the pay dates fall in different calendar quarters, you will need to make separate deposits for the separate liabilities. Who can file a 1040ez Example. Who can file a 1040ez   If you have a pay date on Monday, March 31, 2014 (first quarter), and another pay date on Tuesday, April 1, 2014 (second quarter), two separate deposits will be required even though the pay dates fall within the same semiweekly period. Who can file a 1040ez Both deposits will be due on Friday, April 4, 2014 (3 business days from the end of the semiweekly deposit period). Who can file a 1040ez Examples of Monthly and Semiweekly Schedules Employers of nonfarm workers. Who can file a 1040ez   Rose Co. Who can file a 1040ez reported Form 941-SS taxes as follows: 2013 Lookback Period 3rd Quarter 2011 $12,000 4th Quarter 2011 12,000 1st Quarter 2012 12,000 2nd Quarter 2012 12,000   $48,000 2014 Lookback Period 3rd Quarter 2012 $12,000 4th Quarter 2012 12,000 1st Quarter 2013 12,000 2nd Quarter 2013 15,000   $51,000 Rose Co. Who can file a 1040ez is a monthly schedule depositor for 2013 because its taxes for the four quarters in its lookback period ($48,000 for the 3rd quarter of 2011 through the 2nd quarter of 2012) were not more than $50,000. Who can file a 1040ez However, for 2014, Rose Co. Who can file a 1040ez is a semiweekly schedule depositor because the total taxes for the four quarters in its lookback period ($51,000 for the 3rd quarter of 2012 through the 2nd quarter of 2013) exceeded $50,000. Who can file a 1040ez Employers of farmworkers. Who can file a 1040ez   Red Co. Who can file a 1040ez reported taxes on its 2012 Form 943, line 9, of $48,000. Who can file a 1040ez On its 2013 Form 943, line 11, it reported taxes of $60,000. Who can file a 1040ez   Red Co. Who can file a 1040ez is a monthly schedule depositor for 2014 because its taxes for its lookback period ($48,000 for calendar year 2012) were not more than $50,000. Who can file a 1040ez However, for 2015, Red Co. Who can file a 1040ez is a semiweekly schedule depositor because the total taxes for its lookback period ($60,000 for calendar year 2013) exceeded $50,000. Who can file a 1040ez New agricultural employers. Who can file a 1040ez   New agricultural employers filing Form 943 are monthly schedule depositors for the first and second calendar years of their business because their taxes for the lookback period (2 years) are considered to be zero. Who can file a 1040ez However, see the $100,000 Next-Day Deposit Rule , later in this section. Who can file a 1040ez Deposits on Business Days Only If a deposit due date falls 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. Who can file a 1040ez A business day is any day other than a Saturday, Sunday, or legal holiday. Who can file a 1040ez For example, if a deposit is required to be made on Friday, but Friday is a legal holiday, the deposit is considered timely if it is made by the following Monday (if Monday is a business day). Who can file a 1040ez Semiweekly schedule depositors have at least 3 business days to make a deposit. Who can file a 1040ez If any of the 3 weekdays after the end of a semiweekly period is a legal holiday, you will have an additional day for each day that is a legal holiday to make the required deposit. Who can file a 1040ez For example, if a semiweekly schedule depositor accumulated taxes for payments made on Friday and the following Monday is a legal holiday, the deposit normally due on Wednesday may be made on Thursday (this allows 3 business days to make the deposit). Who can file a 1040ez Legal holiday. Who can file a 1040ez   The term “legal holiday” means any legal holiday in the District of Columbia. Who can file a 1040ez Legal holidays for 2014 are listed below. Who can file a 1040ez January 1—New Year's Day January 20—Birthday of Martin Luther King, Jr. Who can file a 1040ez February 17—Washington's Birthday April 16—District of Columbia Emancipation Day May 26—Memorial Day July 4—Independence Day September 1—Labor Day October 13—Columbus Day November 11—Veterans Day November 27—Thanksgiving Day December 25—Christmas Day Application of Monthly and Semiweekly Schedules The following examples illustrate the procedure for determining the deposit date under the two different deposit schedules. Who can file a 1040ez Monthly schedule example. Who can file a 1040ez   Spruce Co. Who can file a 1040ez is a monthly schedule depositor with seasonal employees. Who can file a 1040ez It paid wages each Friday during August but did not pay any wages during September. Who can file a 1040ez Under the monthly deposit schedule, Spruce Co. Who can file a 1040ez must deposit the combined tax liabilities for the four August paydays by September 15. Who can file a 1040ez Spruce Co. Who can file a 1040ez does not have a deposit requirement for September (due by October 15) because no wages were paid and, therefore, it did not have a tax liability for September. Who can file a 1040ez Semiweekly schedule example. Who can file a 1040ez   Green, Inc. Who can file a 1040ez is a semiweekly schedule depositor and pays wages once each month on the last Friday of the month. Who can file a 1040ez Although Green, Inc. Who can file a 1040ez , has a semiweekly deposit schedule, it will deposit just once a month because it pays wages only once a month. Who can file a 1040ez The deposit, however, will be made under the semiweekly deposit schedule as follows: Green, Inc. Who can file a 1040ez ’s tax liability for the April 25, 2014 (Friday), payday must be deposited by April 30, 2014 (Wednesday). Who can file a 1040ez Under the semiweekly deposit schedule, liabilities for wages paid on Wednesday through Friday must be deposited by the following Wednesday. Who can file a 1040ez $100,000 Next-Day Deposit Rule If you accumulate taxes of $100,000 or more on any day during a deposit period, you must deposit by the close of the next business day, whether you are a monthly or a semiweekly schedule depositor. Who can file a 1040ez For purposes of the $100,000 rule, do not continue accumulating taxes after the end of a deposit period. Who can file a 1040ez For example, if a semiweekly schedule depositor has accumulated taxes of $95,000 on Tuesday and $10,000 on Wednesday, the $100,000 next-day deposit rule does not apply because the $10,000 is accumulated in the next deposit period. Who can file a 1040ez Thus, $95,000 must be deposited by Friday and $10,000 must be deposited by the following Wednesday. Who can file a 1040ez However, once you accumulate at least $100,000 in a deposit period, stop accumulating at the end of that day and begin to accumulate anew on the next day. Who can file a 1040ez For example, Fir Co. Who can file a 1040ez is a semiweekly schedule depositor. Who can file a 1040ez On Monday, Fir Co. Who can file a 1040ez accumulates taxes of $110,000 and must deposit on Tuesday, the next business day. Who can file a 1040ez On Tuesday, Fir Co. Who can file a 1040ez accumulates additional taxes of $30,000. Who can file a 1040ez Because the $30,000 is not added to the previous $110,000 and is less than $100,000, Fir Co. Who can file a 1040ez does not have to deposit the $30,000 until Friday (following the semiweekly deposit schedule). Who can file a 1040ez If you are a monthly schedule depositor and you accumulate a $100,000 tax liability on any day during a month, you become a semiweekly schedule depositor on the next day and remain so for the remainder of the calendar year and for the following calendar year. Who can file a 1040ez Example. Who can file a 1040ez   Elm, Inc. Who can file a 1040ez started its business on May 1, 2014. Who can file a 1040ez On May 8, it paid wages for the first time and accumulated a tax liability of $40,000. Who can file a 1040ez On Friday, May 9, Elm, Inc. Who can file a 1040ez paid wages and accumulated a liability of $60,000, making its accumulated Form 941-SS tax liability total $100,000. Who can file a 1040ez Elm, Inc. Who can file a 1040ez must deposit $100,000 by Monday, May 12, the next business day. Who can file a 1040ez Because this was the first year of its business, the tax liability for its lookback period is considered to be zero, and it would be a monthly schedule depositor based on the lookback rules. Who can file a 1040ez However, because Elm, Inc. Who can file a 1040ez accumulated $100,000 on May 9, it became a semiweekly schedule depositor on May 10. Who can file a 1040ez It will be a semiweekly schedule depositor for the remainder of 2014 and for 2015. Who can file a 1040ez Accuracy of Deposits Rule You are required to deposit 100% of your tax liability on or before the deposit due date. Who can file a 1040ez However, penalties will not be applied for depositing less than 100% if both of the following conditions are met. Who can file a 1040ez Any deposit shortfall does not exceed the greater of $100 or 2% of the amount of taxes otherwise required to be deposited, and The deposit shortfall is paid or deposited by the shortfall makeup date as described below. Who can file a 1040ez Makeup date for deposit shortfall: Monthly schedule depositor. Who can file a 1040ez Deposit or pay the shortfall by the due date of your Form 941-SS, 944, or 943 for the period in which the shortfall occurred. Who can file a 1040ez You may pay the shortfall with your return even if the amount is $2,500 or more. Who can file a 1040ez Semiweekly schedule depositor. Who can file a 1040ez Deposit by the earlier of: The first Wednesday or Friday (whichever comes first) that comes on or after the 15th of the month following the month in which the shortfall occurred, or The return due date for the period in which the shortfall occurred. Who can file a 1040ez For example, if a semiweekly schedule depositor filing Form 941-SS has a deposit shortfall during July 2014, the shortfall makeup date is August 15, 2014 (Friday). Who can file a 1040ez However, if the shortfall occurred on the required April 2 (Wednesday), deposit date for a March 28 (Friday) pay date, the return due date for the March 28 pay date (April 30) would come before the May 16 (Friday) shortfall makeup date. Who can file a 1040ez In this case, the shortfall must be deposited by April 30, 2014. Who can file a 1040ez Employers of Both Farm and Nonfarm Workers If you employ both farm and nonfarm workers, you must treat employment taxes for the farmworkers (Form 943 taxes) separately from employment taxes for the nonfarm workers (Form 941-SS or 944 taxes). Who can file a 1040ez Form 943 taxes and Form 941-SS (or Form 944) taxes are not combined for purposes of applying any of the deposit rules. Who can file a 1040ez If a deposit is due, deposit the Form 941-SS (or Form 944) taxes and Form 943 taxes separately, as discussed next. Who can file a 1040ez How To Deposit You must deposit employment taxes by electronic funds transfer. Who can file a 1040ez See Payment with Return , earlier in this section, for exceptions explaining when taxes may be paid with the tax return instead of being deposited. Who can file a 1040ez Electronic deposit requirement. Who can file a 1040ez   You must use electronic funds transfer to make all federal tax deposits (such as deposits of employment tax, excise tax, and corporate income tax). Who can file a 1040ez Generally, electronic fund transfers are made using the Electronic Federal Tax Payment System (EFTPS). Who can file a 1040ez 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 electronic deposits on your behalf. Who can file a 1040ez   EFTPS is a free service provided by the Department of the Treasury. Who can file a 1040ez To get more information or to enroll in EFTPS, call 1-800-555-4477 (U. Who can file a 1040ez S. Who can file a 1040ez Virgin Islands only) or 303-967-5916 (toll call). Who can file a 1040ez You can also visit the EFTPS website at www. Who can file a 1040ez eftps. Who can file a 1040ez gov. Who can file a 1040ez Additional information about EFTPS is also available in Publication 966. Who can file a 1040ez When you receive your EIN. Who can file a 1040ez   If you are a new employer that indicated a federal tax obligation when requesting an EIN, you will be pre-enrolled in EFTPS. Who can file a 1040ez You will receive information about Express Enrollment in your Employer Identification Number (EIN) Package and an additional mailing containing your EFTPS personal identification number (PIN) and instructions for activating your PIN. Who can file a 1040ez Follow the steps in your “How to Activate Your Enrollment” brochure to activate your enrollment and begin making your payroll tax deposits. Who can file a 1040ez If you outsource any of your payroll and related tax duties to a third party payer, such as a payroll service provider or reporting agent, be sure to tell them about your EFTPS enrollment. Who can file a 1040ez Deposit record. Who can file a 1040ez   For your records, an Electronic Funds Transfer (EFT) Trace Number will be provided with each successful payment. Who can file a 1040ez The number can be used as a receipt or to trace the payment. Who can file a 1040ez Depositing on time. Who can file a 1040ez   For deposits made by EFTPS to be on time, you must initiate the deposit by 8 p. Who can file a 1040ez m. Who can file a 1040ez Eastern time the day before the date the deposit is due. Who can file a 1040ez If you use a third party to make deposits on your behalf, they may have different cutoff times. Who can file a 1040ez Same-day payment option. Who can file a 1040ez   If you fail to initiate a deposit transaction on EFTPS by 8 p. Who can file a 1040ez m. Who can file a 1040ez Eastern time the day before the date a deposit is due, you can still make your deposit on time by using the Federal Tax Application (FTA). Who can file a 1040ez To use the same-day payment method, you will need to make arrangements with your financial institution ahead of time. Who can file a 1040ez Please check with your financial institution regarding availability, deadlines, and costs. Who can file a 1040ez Your financial institution may charge you a fee for payments made this way. Who can file a 1040ez To learn more about the information you will need to provide your financial institution to make a same-day wire payment, please visit www. Who can file a 1040ez eftps. Who can file a 1040ez gov to download the Same-Day Payment Worksheet. Who can file a 1040ez How to claim credit for overpayments. Who can file a 1040ez   If you deposited more than the right amount of taxes for a tax period, you can choose on Form 941-SS, 941, 944, or 943 for that tax period to have the overpayment refunded or applied as a credit to your next return. Who can file a 1040ez Do not ask EFTPS to request a refund from the IRS for you. Who can file a 1040ez Deposit Penalties Penalties may apply if you do not make required deposits on time or if you make deposits of less than the required amount. Who can file a 1040ez The penalties do not apply if any failure to make a proper and timely deposit was due to reasonable cause and not to willful neglect. Who can file a 1040ez The IRS may also waive penalties if you inadvertently fail to deposit in the first quarter that a deposit is due, or the first quarter during which your frequency of deposits changed, if you timely filed your employment tax return. Who can file a 1040ez For amounts not properly or timely deposited, the penalty rates are as follows. Who can file a 1040ez 2% - Deposits made 1 to 5 days late. Who can file a 1040ez 5% - Deposits made 6 to 15 days late. Who can file a 1040ez 10% - Deposits made 16 or more days late. Who can file a 1040ez Also applies to amounts paid within 10 days of the date of the first notice that the IRS sent asking for the tax due. Who can file a 1040ez 10% - Amounts (that should have been deposited) paid directly to the IRS or paid with your tax return (but see Payment with Return , earlier in this section, for exceptions). Who can file a 1040ez 15% - Amounts still unpaid more than 10 days after the date of the first notice that the IRS sent asking for the tax due or the day on which you received notice and demand for immediate payment, whichever is earlier. Who can file a 1040ez Late deposit penalty amounts are determined using calendar days, starting from the due date of the liability. Who can file a 1040ez Special rule for former Form 944 filers. Who can file a 1040ez    If you filed Form 944 for the prior year and must file Forms 941-SS for the current year because your employment tax liability for the prior year exceeded the Form 944 eligibility requirement ($1,000 or less), the failure-to-deposit penalty will not apply to a late deposit of employment taxes for the first month of the current year if the taxes are deposited in full by March 15 of the current year. Who can file a 1040ez Order in which deposits are applied. Who can file a 1040ez   Deposits generally are applied to the most recent tax liability within the return period (quarter or year). Who can file a 1040ez However, if you receive a failure-to-deposit penalty notice, you may designate how your payment is to be applied in order to minimize the amount of the penalty, if you do so within 90 days of the date of the notice. Who can file a 1040ez Follow the instructions on the penalty notice that you received. Who can file a 1040ez For more information on designating deposits, see Revenue Procedure 2001-58. Who can file a 1040ez You can find Revenue Procedure 2001-58 on page 579 of Internal Revenue Bulletin 2001-50 at www. Who can file a 1040ez irs. Who can file a 1040ez gov/pub/irs-irbs/irb01-50. Who can file a 1040ez pdf. Who can file a 1040ez Example. Who can file a 1040ez Cedar, Inc. Who can file a 1040ez is required to make a deposit of $1,000 on July 15 and $1,500 on August 15. Who can file a 1040ez It does not make the deposit on July 15. Who can file a 1040ez On August 15, Cedar, Inc. Who can file a 1040ez deposits $2,000. Who can file a 1040ez Under the deposits rule, which applies deposits to the most recent tax liability, $1,500 of the deposit is applied to the August 15 deposit and the remaining $500 is applied to the July deposit. Who can file a 1040ez Accordingly, $500 of the July 15 liability remains undeposited. Who can file a 1040ez The penalty on this underdeposit will apply as explained earlier. Who can file a 1040ez Trust fund recovery penalty. Who can file a 1040ez   If federal income, social security, or Medicare taxes that must be withheld are not withheld or are not deposited or paid to the United States Treasury, the trust fund recovery penalty may apply. Who can file a 1040ez The penalty is the full amount of the unpaid trust fund tax. Who can file a 1040ez This penalty may apply to you if these unpaid taxes cannot be immediately collected from the employer or business. Who can file a 1040ez   The trust fund recovery penalty may be imposed on all persons who are determined by the IRS to be responsible for collecting, accounting for, and paying over these taxes, and who acted willfully in not doing so. Who can file a 1040ez   A responsible person can be an officer or employee of a corporation, a partner or employee of a partnership, an accountant, a volunteer director/trustee, or an employee of a sole proprietorship, or any other person or entity that is responsible for collecting, accounting for, and paying over trust fund taxes. Who can file a 1040ez A responsible person also may include one who signs checks for the business or otherwise has authority to cause the spending of business funds. Who can file a 1040ez    Willfully means voluntarily, consciously, and intentionally. Who can file a 1040ez A responsible person acts willfully if the person knows the required actions of collecting, accounting for or paying over trust fund taxes are not taking place, or recklessly disregards obvious and known risks to the government's right to receive trust fund taxes. Who can file a 1040ez “Averaged” failure-to-deposit penalty. Who can file a 1040ez   The IRS may assess an “averaged” failure-to-deposit (FTD) penalty of 2% to 10% if you are a monthly schedule depositor and did not properly complete Form 941-SS, line 14, when your tax liability shown on Form 941-SS, line 10, was $2,500 or more. Who can file a 1040ez IRS may also assess this penalty of 2% to 10% if you are a semiweekly schedule depositor and your tax liability shown on Form 941-SS, line 10, was $2,500 or more and you did any of the following. Who can file a 1040ez Completed Form 941-SS, line 14, instead of Schedule B (Form 941). Who can file a 1040ez Failed to attach a properly completed Schedule B (Form 941). Who can file a 1040ez Completed Schedule B (Form 941) incorrectly, for example, by entering tax deposits instead of tax liabilities in the numbered spaces. Who can file a 1040ez   The IRS figures the penalty by allocating your total tax liability shown on Form 941-SS, line 10, equally throughout the tax period. Who can file a 1040ez Your deposits and payments may not be counted as timely because IRS does not know the actual dates of your tax liabilities. Who can file a 1040ez   You can avoid the penalty by reviewing your return before filing it. Who can file a 1040ez Follow these steps before filing your Form 941-SS. Who can file a 1040ez If you are a monthly schedule depositor, report your tax liabilities (not your deposits) in the monthly entry spaces on Form 941-SS, line 14. Who can file a 1040ez If you are a semiweekly schedule depositor, report your tax liabilities (not your deposits) on Schedule B (Form 941) in the lines that represent the dates you paid your employees. Who can file a 1040ez Verify that your total liability shown on Form 941-SS, line 14, or the bottom of Schedule B (Form 941) equals your tax liability shown on Form 941-SS,  line 10. Who can file a 1040ez Do not show negative amounts on Form 941-SS, line 14, or Schedule B (Form 941). Who can file a 1040ez For prior period errors, do not adjust your tax liabilities reported on your current Form 941-SS, line 14, or on Schedule B (Form 941). Who can file a 1040ez Instead, file an adjusted return (Form 941-X (if you are adjusting a previously filed Form 941-SS) or Form 944-X (if you are adjusting a previously filed Form 944-SS or 944)) if you are also adjusting your tax liability. Who can file a 1040ez If you are only adjusting your deposits in response to a failure-to-deposit penalty notice, see the Instructions for Schedule B (Form 941) (if you previously filed Form 941-SS) or the Instructions for Form 944-X (if you previously filed Form 944-SS or 944). Who can file a 1040ez If you filed Form 944 for 2013 and line 7 was $2,500 or more, you were required to complete Form 944, lines 13a–13m, or attach Form 945-A, Annual Record of Federal Tax Liability. Who can file a 1040ez If you failed to complete lines 13a–13m, or failed to attach Form 945-A, whichever was required, IRS may assess an “averaged” failure-to-deposit (FTD) penalty. Who can file a 1040ez 9. Who can file a 1040ez Employer's Returns General instructions. Who can file a 1040ez   File Forms 941-SS (or Form 944) for nonfarm workers and Form 943 for farmworkers. Who can file a 1040ez (U. Who can file a 1040ez S. Who can file a 1040ez Virgin Islands employers may be required to file Form 940 for the combined wages of nonfarm workers and farmworkers. Who can file a 1040ez ) Employers with employees subject to U. Who can file a 1040ez S. Who can file a 1040ez income tax withholding. Who can file a 1040ez   If you have both employees who are subject to U. Who can file a 1040ez S. Who can file a 1040ez income tax withholding and employees who are not subject to U. Who can file a 1040ez S. Who can file a 1040ez income tax withholding, you must file only Form 941 (or Form 944) and include all your employees’ wages on that form. Who can file a 1040ez Nonfarm employers. Who can file a 1040ez   File Form 941-SS for the calendar quarter in which you first pay wages for nonfarm workers and for each quarter thereafter unless you are a seasonal employer or file a final return. Who can file a 1040ez Due dates for each quarter of the calendar year are as follows. Who can file a 1040ez Quarter Due Jan. Who can file a 1040ez , Feb. Who can file a 1040ez , Mar. Who can file a 1040ez Apr. Who can file a 1040ez 30 Apr. Who can file a 1040ez , May, June July 31 July, Aug. Who can file a 1040ez , Sept. Who can file a 1040ez Oct. Who can file a 1040ez 31 Oct. Who can file a 1040ez , Nov. Who can file a 1040ez , Dec. Who can file a 1040ez Jan. Who can file a 1040ez 31   However, if you deposited all taxes when due for the quarter, you have 10 additional days from the due dates to file the return. Who can file a 1040ez If the due date for filing your return falls on a Saturday, Sunday, or legal holiday, you may file on the next business day. Who can file a 1040ez   If you closed your business or stopped paying wages and do not have to file returns in the future, check the box on line 15 of your final Form 941-SS and show the date final wages were paid. Who can file a 1040ez Form 944. Who can file a 1040ez   If IRS notified you to file Form 944, file your 2013 Form 944 by January 31, 2014, or by February 10, 2014 (if you deposited all taxes when due). Who can file a 1040ez Household employers reporting social security and Medicare taxes. Who can file a 1040ez   If you are a sole proprietor and file Forms 941-SS (or Form 944) for business employees, you may include taxes for household employees on your Forms 941-SS (or Form 944). Who can file a 1040ez Otherwise, report social security and Medicare taxes for household employees on Schedule H (Form 1040), Household Employment Taxes. Who can file a 1040ez See Publication 926, Household Employer's Tax Guide, for more information. Who can file a 1040ez Employers of farmworkers. Who can file a 1040ez   Every employer of farmworkers must file a Form 943 for each calendar year beginning with the first year the employer pays $2,500 or more for farmwork or employs a farmworker who meets the $150 test described in section 6. Who can file a 1040ez   File a Form 943 each year for all taxable wages paid for farmwork. Who can file a 1040ez You may report household workers in a private home on a farm operated for profit on Form 943. Who can file a 1040ez Do not report wages for farmworkers on Form 941-SS or 944. Who can file a 1040ez   Send Form 943 to the IRS by January 31 of the following year. Who can file a 1040ez Send it with payment of any taxes due that you are not required to deposit. Who can file a 1040ez If you deposited all taxes when due, you have 10 additional days to file. Who can file a 1040ez Penalties. Who can file a 1040ez   For each whole or part month that a return is not filed when required (disregarding any extensions of the filing deadline), there is a failure-to-file penalty of 5% of the unpaid tax due with that return. Who can file a 1040ez The maximum penalty is generally 25% of the tax due. Who can file a 1040ez Also, for each whole or part month that the tax is paid late (disregarding any extensions of the payment deadline), there is a failure-to-pay penalty of 0. Who can file a 1040ez 5% per month of the amount of tax. Who can file a 1040ez For individual filers only, the failure-to-pay penalty is reduced from 0. Who can file a 1040ez 5% per month to 0. Who can file a 1040ez 25% per month if an installment agreement is in effect. Who can file a 1040ez You must have filed your return on or before the due date of the return to qualify for the reduced penalty. Who can file a 1040ez The maximum amount of the failure-to-pay penalty is also 25% of the tax due. Who can file a 1040ez If both penalties apply in any month, the failure-to-file penalty is reduced by the amount of the failure-to-pay penalty. Who can file a 1040ez The penalties will not be charged if you have a reasonable cause for failing to file or pay. Who can file a 1040ez If you receive a penalty notice, you can provide an explanation of why you believe reasonable cause exists. Who can file a 1040ez Reporting Adjustments to Form 941-SS, 944-SS, 944, or 943 Current Period Adjustments Make current period adjustments for fractions of cents, sick pay, tips, and group-term life insurance on your Form 941-SS, 944, or 943. Who can file a 1040ez See the Instructions for Form 941-SS, Instructions for Form 944, or Instructions for Form 943 for information on how to report these adjustments. Who can file a 1040ez Prior Period Adjustments Forms for prior period adjustments. Who can file a 1040ez   Use Form 941-X or Form 944-X to make a correction after you discover an error on a previously filed Form 941 or Form 944. Who can file a 1040ez There are also Forms 943-X, 945-X, and CT-1X to report corrections on the corresponding returns. Who can file a 1040ez Form 941-X and Form 944-X also replace Form 843, Claim for Refund and Request for Abatement, for employers to request a refund or abatement of overreported employment taxes. Who can file a 1040ez Continue to use Form 843 when requesting a refund or abatement of assessed interest or penalties. Who can file a 1040ez See Revenue Ruling 2009-39, 2009-52 I. Who can file a 1040ez R. Who can file a 1040ez B. Who can file a 1040ez 951, for examples of how the interest-free adjustment and claim for refund rules apply in 10 different situations. Who can file a 1040ez You can find Revenue Ruling 2009-39, at www. Who can file a 1040ez irs. Who can file a 1040ez gov/irb/2009-52_IRB/ar14. Who can file a 1040ez html. Who can file a 1040ez Background. Who can file a 1040ez   Treasury Decision 9405 changed the process for making interest-free adjustments to employment taxes reported on Forms 941-SS, 943, 944-SS, and 944, and for filing a claim for refund of employment taxes. Who can file a 1040ez Treasury Decision 9405, 2008-32 I. Who can file a 1040ez R. Who can file a 1040ez B. Who can file a 1040ez 293, is available at www. Who can file a 1040ez irs. Who can file a 1040ez gov/irb/2008-32_IRB/ar13. Who can file a 1040ez html. Who can file a 1040ez You will use the adjustment process if you underreported employment taxes and are making a payment, or if you overreported employment taxes and will be applying the credit to the Form 941-SS, 943, or 944 period during which you file Forms 941-X, 943-X, or 944-X, respectively. Who can file a 1040ez You will use the claim process if you overreported employment taxes and are requesting a refund or abatement of the overreported amount. Who can file a 1040ez We use the terms “correct” and “corrections” to include interest-free adjustments under sections 6205 and 6413, and claims for refund and abatement under sections 6402, 6414, and 6404 of the Internal Revenue Code. Who can file a 1040ez Correcting employment taxes. Who can file a 1040ez   When you discover an error on a previously filed Form 941-SS, 943, 944-SS, or 944, you must: Correct that error using Form 941-X, Form 943-X, or Form 944-X, File a separate Form 941-X, Form 943-X, or Form 944-X for