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1040 ez forms Publication 225 - Introductory Material Table of Contents IntroductionOrdering forms and publications. 1040 ez forms Tax questions. 1040 ez forms Future Developments What's New for 2013 What's New for 2014 Reminders Introduction You are in the business of farming if you cultivate, operate, or manage a farm for profit, either as owner or tenant. 1040 ez forms A farm includes livestock, dairy, poultry, fish, fruit, and truck farms. 1040 ez forms It also includes plantations, ranches, ranges, and orchards. 1040 ez forms This publication explains how the federal tax laws apply to farming. 1040 ez forms Use this publication as a guide to figure your taxes and complete your farm tax return. 1040 ez forms If you need more information on a subject, get the specific IRS tax publication covering that subject. 1040 ez forms We refer to many of these free publications throughout this publication. 1040 ez forms See chapter 16 for information on ordering these publications. 1040 ez forms The explanations and examples in this publication reflect the Internal Revenue Service's interpretation of tax laws enacted by Congress, Treasury regulations, and court decisions. 1040 ez forms However, the information given does not cover every situation and is not intended to replace the law or change its meaning. 1040 ez forms This publication covers subjects on which a court may have made a decision more favorable to taxpayers than the interpretation of the Service. 1040 ez forms Until these differing interpretations are resolved by higher court decisions, or in some other way, this publication will continue to present the interpretation of the Service. 1040 ez forms The IRS Mission. 1040 ez forms   Provide America's taxpayers top quality service by helping them understand and meet their tax responsibilities and by applying the tax law with integrity and fairness to all. 1040 ez forms Comments and suggestions. 1040 ez forms   We welcome your comments about this publication and your suggestions for future editions. 1040 ez forms   You can write to us at the following address: Internal Revenue Service Business Forms and Publications Branch SE:W:CAR:MP:T:B 1111 Constitution Ave. 1040 ez forms NW, IR-6526 Washington, DC 20224   We respond to many letters by telephone. 1040 ez forms Therefore, it would be helpful if you would include your daytime phone number, including the area code, in your correspondence. 1040 ez forms   You can email us at taxforms@irs. 1040 ez forms gov. 1040 ez forms Please put “Publications Comment” on the subject line. 1040 ez forms You can also send us comments from www. 1040 ez forms irs. 1040 ez forms gov/formspubs/, select “Comment on Tax Forms and Publications” under “More Information. 1040 ez forms ”   Although we cannot respond individually to each comment received, we do appreciate your feedback and will consider your comments as we revise our tax products. 1040 ez forms Ordering forms and publications. 1040 ez forms   Visit www. 1040 ez forms irs. 1040 ez forms gov/formspubs/ to download forms and publications, call 1-800-TAX-FORM (1-800-829-3676), or write to the address below and receive a response within 10 days after your request is received. 1040 ez forms Internal Revenue Service 1201 N. 1040 ez forms Mitsubishi Motorway Bloomington, IL 61705-6613 Tax questions. 1040 ez forms   If you have a tax question, check the information available on IRS. 1040 ez forms gov or call 1-800-829-1040. 1040 ez forms We cannot answer tax questions sent to either of the above addresses. 1040 ez forms Comments on IRS enforcement actions. 1040 ez forms   The Small Business and Agricultural Regulatory Enforcement Ombudsman and 10 Regional Fairness Boards were established to receive comments from small business about federal agency enforcement actions. 1040 ez forms The Ombudsman will annually evaluate the enforcement activities of each agency and rate its responsiveness to small business. 1040 ez forms If you wish to comment on the enforcement actions of the IRS, you can: Call 1-888-734-3247, Fax your comments to 202-481-5719, Write to Office of the National Ombudsman U. 1040 ez forms S. 1040 ez forms Small Business Administration 409 3rd Street, S. 1040 ez forms W. 1040 ez forms  Washington, DC 20416 Send an email to ombudsman@sba. 1040 ez forms gov, or Download the appraisal form at  www. 1040 ez forms sba. 1040 ez forms gov/ombudsman. 1040 ez forms Treasury Inspector General for Tax Administration. 1040 ez forms   If you want to confidentially report misconduct, waste, fraud, or abuse by an IRS employee, you can call 1-800-366-4484 (1-800-877-8339 for TTY/TDD users). 1040 ez forms You can remain anonymous. 1040 ez forms Farm tax classes. 1040 ez forms   Many state Cooperative Extension Services conduct farm tax workshops in conjunction with the IRS. 1040 ez forms Contact your county extension office for more information. 1040 ez forms Rural tax education website. 1040 ez forms   The Rural Tax Education website is a source for information concerning agriculturally related income and deductions and self-employment tax. 1040 ez forms The website is available for farmers and ranchers, other agricultural producers, Extension educators, and any one interested in learning about the tax side of the agricultural community. 1040 ez forms Members of the National Farm Income Tax Extension Committee are contributors for the website and the website is hosted by Utah State University Cooperative Extension. 1040 ez forms You can visit the website at www. 1040 ez forms ruraltax. 1040 ez forms org. 1040 ez forms Future Developments The IRS has created a page on IRS. 1040 ez forms gov for information about Publication 225, at  www. 1040 ez forms irs. 1040 ez forms gov/pub225. 1040 ez forms Information about recent developments affecting Publication 225 will be posted on that page. 1040 ez forms What's New for 2013 The following items highlight a number of administrative and tax law changes for 2013. 1040 ez forms They are discussed in more detail throughout the publication. 1040 ez forms Standard mileage rate. 1040 ez forms  For 2013, the standard mileage rate for the cost of operating your car, van, pickup, or panel truck for each mile of business use is 56. 1040 ez forms 5 cents. 1040 ez forms See chapter 4. 1040 ez forms Simplified method for business use of home deduction. 1040 ez forms  The IRS now provides a simplified method to determine your expenses for business use of your home. 1040 ez forms For more information, see Schedule C (Form 1040), Part II, and its instructions. 1040 ez forms See chapter 4. 1040 ez forms Increased section 179 expense deduction dollar limits. 1040 ez forms  The maximum amount you can elect to deduct for most section 179 property you placed in service in 2013 is $500,000. 1040 ez forms This limit is reduced by the amount by which the cost of the property placed in service during the tax year exceeds $2 million. 1040 ez forms See chapter 7. 1040 ez forms Extension of special depreciation allowance for certain qualified property acquired after December 31, 2007. 1040 ez forms  You may be able to take a 50% special depreciation allowance for certain qualified property acquired after December 31, 2007, and placed in service before January 1, 2014. 1040 ez forms See chapter 7. 1040 ez forms Expiration of the 3-year recovery period for certain race horses. 1040 ez forms . 1040 ez forms  The 3-year recovery period for race horses two years old or younger will expire for such horses placed in service after December 31, 2013. 1040 ez forms See chapter 7. 1040 ez forms Tax rates. 1040 ez forms  For tax years beginning in 2013, the social security part of the self-employment tax increases from 10. 1040 ez forms 4% to 12. 1040 ez forms 4%. 1040 ez forms As a result, the self-employment tax is increased from 13. 1040 ez forms 3% to 15. 1040 ez forms 3%. 1040 ez forms See chapter 12. 1040 ez forms Maximum net earnings. 1040 ez forms  The maximum net self-employment earnings subject to the social security part (12. 1040 ez forms 4%) of the self-employment tax increased to $113,700 for 2013. 1040 ez forms There is no maximum limit on earnings subject to the Medicare part (2. 1040 ez forms 9%). 1040 ez forms See chapter 12. 1040 ez forms Net investment income tax. 1040 ez forms  For tax years beginning in 2013, individuals, estates, and trusts may be subject to the net investment income tax (NIIT). 1040 ez forms If you are a trader in financial instruments and commodities and required to file Schedule C (Form 1040), your investment income (for purposes of the NIIT) may be reduced by your interest and other investment expenses to the extent those expenses are not used to reduce your self-employment income. 1040 ez forms For information about NIIT and the special rule for traders in financial instruments and commodities, see the Instructions for Form 8960. 1040 ez forms Social Security and Medicare Tax for 2013. 1040 ez forms  The employee tax rate for social security is 6. 1040 ez forms 2%. 1040 ez forms The employer tax rate for social security remains unchanged at 6. 1040 ez forms 2%. 1040 ez forms The social security wage base limit is $113,700. 1040 ez forms The Medicare tax rate is 1. 1040 ez forms 45% each for the employee and employer, unchanged from 2012. 1040 ez forms There is no wage base limit for Medicare tax. 1040 ez forms See chapter 13. 1040 ez forms Additional Medicare Tax. 1040 ez forms  For tax years beginning in 2013, a 0. 1040 ez forms 9% Additional Medicare Tax applies to your Medicare wages, Railroad Tax Act (RRTA) compensation, and self-employment income above a threshold amount. 1040 ez forms Use Form 8959, Additional Medicare Tax, to figure this tax. 1040 ez forms For more information, see the Instructions for Form 8959 and the Instructions for Schedule SE (Form 1040). 1040 ez forms In addition to withholding Medicare tax at 1. 1040 ez forms 45%, you must withhold a 0. 1040 ez forms 9% Additional Medicare Tax from wages you pay to an employee in excess of $200,000 in a calendar year. 1040 ez forms 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. 1040 ez forms Additional Medicare Tax is only imposed on the employee. 1040 ez forms There is no employer share of Additional Medicare Tax. 1040 ez forms 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. 1040 ez forms For more information on what wages are subject to Medicare tax, see the chart, Special Rules for Various Types of Services and Payments, in section 15 of Publication 15 (Circular E), Employer's Tax Guide. 1040 ez forms For more information on Additional Medicare Tax, visit IRS. 1040 ez forms gov and enter “Additional Medicare Tax” in the search box. 1040 ez forms See chapter 13. 1040 ez forms Leave-Based donation programs to aid victims of Hurricane Sandy. 1040 ez forms  Under these programs, employees may donate their vacation, sick, or personal leave in exchange for employer cash payments made before January 1, 2014, to qualified tax-exempt organizations providing relief for the victims of Hurricane Sandy. 1040 ez forms The donated leave will not be included in the income or wages of the employee. 1040 ez forms The employer may deduct the cash payments as business expenses or charitable contributions. 1040 ez forms See chapter 13. 1040 ez forms Work opportunity tax credit for qualified tax-exempt organizations hiring qualified veterans extended. 1040 ez forms  The work opportunity tax credit is now available for eligible unemployed veterans who begin work before January 1, 2014. 1040 ez forms Qualified tax-exempt organizations that hire eligible unemployed veterans can claim the work opportunity tax credit against their payroll tax liability using Form 5884-C, Work Opportunity Credit for Qualified Tax-Exempt Organizations Hiring Qualified Veterans. 1040 ez forms For more information, visit IRS. 1040 ez forms gov and enter “work opportunity credit” in the search box. 1040 ez forms See chapter 13. 1040 ez forms Estimated tax. 1040 ez forms  For tax years beginning in 2013, the Net Investment Income Tax (NIIT) may need to be included when calculating your estimated tax. 1040 ez forms Also, when figuring your estimated tax, you may need to include the 0. 1040 ez forms 9% Additional Medicare Tax applicable to Medicare wages, Railroad Retirement Tax Act (RRTA) compensation, and self-employment income above the threshold amount based on your filing status. 1040 ez forms For more information, see Publication 505. 1040 ez forms What's New for 2014 Maximum net earnings. 1040 ez forms  The maximum net self-employment earnings subject to the social security part of the self-employment tax for 2014 will be discussed in the 2013 Publication 334. 1040 ez forms See chapter 12. 1040 ez forms Social security and Medicare tax for 2014. 1040 ez forms  The employee and employer tax rates for social security and the maximum amount of wages subject to social security tax for 2014 will be discussed in Publication 51 (Circular A), Agricultural Employer's Tax Guide (For use in 2014). 1040 ez forms The Medicare tax rate for 2014 will also be discussed in Publication 51 (Circular A) (For use in 2014). 1040 ez forms There is no limit on the amount of wages subject to Medicare tax. 1040 ez forms See chapter 13. 1040 ez forms Reminders The following reminders and other items may help you file your tax return. 1040 ez forms   IRS e-file (Electronic Filing) You can file your tax returns electronically using an IRS e-file option. 1040 ez forms The benefits of IRS e-file include faster refunds, increased accuracy, and acknowledgment of IRS receipt of your return. 1040 ez forms You can use one of the following IRS e-file options. 1040 ez forms Use an authorized IRS e-file provider. 1040 ez forms Use a personal computer. 1040 ez forms Visit a Volunteer Income Tax Assistance (VITA) or Tax Counseling for the Elderly (TCE) site. 1040 ez forms For details on these fast filing methods, see your income tax package. 1040 ez forms Principal agricultural activity codes. 1040 ez forms  You must enter on line B of Schedule F (Form 1040) a code that identifies your principal agricultural activity. 1040 ez forms It is important to use the correct code because this information will identify market segments of the public for IRS Taxpayer Education programs. 1040 ez forms The U. 1040 ez forms S. 1040 ez forms Census Bureau also uses this information for its economic census. 1040 ez forms See the list of Principal Agricultural Activity Codes on page 2 of Schedule F (Form 1040). 1040 ez forms Publication on employer identification numbers (EIN). 1040 ez forms  Publication 1635, Understanding Your Employer Identification Number, provides general information on employer identification numbers. 1040 ez forms Topics include how to apply for an EIN and how to complete Form SS-4. 1040 ez forms Change of address. 1040 ez forms  If you change your home address, you should use Form 8822, Change of Addres, to notify the IRS. 1040 ez forms If you change your business address, you should use Form 8822-B, Change of Address or Responsible Party — Business, to notify the IRS. 1040 ez forms Be sure to include your suite, room, or other unit number. 1040 ez forms Reportable transactions. 1040 ez forms  You must file Form 8886, Reportable Transaction Disclosure Statement, to report certain transactions. 1040 ez forms You may have to pay a penalty if you are required to file Form 8886 but do not do so. 1040 ez forms Reportable transactions include (1) transactions the same as or substantially similar to tax avoidance transactions identified by the IRS, (2) transactions offered to you under conditions of confidentiality and for which you paid an advisor a minimum fee, (3) transactions for which you have or a related party has a right to a full or partial refund of fees if all or part of the intended tax consequences from the transaction are not sustained, (4) transactions that result in losses of at least $2 million in any single year or $4 million in any combination of years, and (5) transactions with asset holding periods of 45 days or less and that result in a tax credit of more than $250,000. 1040 ez forms For more information, see the Instructions for Form 8886. 1040 ez forms Form W-4 for 2014. 1040 ez forms  You should make new Forms W-4 available to your employees and encourage them to check their income tax withholding for 2014. 1040 ez forms Those employees who owed a large amount of tax or received a large refund for 2013 may need to submit a new Form W-4. 1040 ez forms See Publication 919, How Do I Adjust My Tax Withholding. 1040 ez forms Form 1099-MISC. 1040 ez forms  Generally, file Form 1099-MISC if you pay at least $600 in rents, services, and other miscellaneous payments in your farming business to an individual (for example, an accountant, an attorney, or a veterinarian) who is not your employee. 1040 ez forms Limited Liability Company (LLC). 1040 ez forms  For purposes of this publication, a limited liability company (LLC) is a business entity organized in the United States under state law. 1040 ez forms Unlike a partnership, all of the members of an LLC have limited personal liability for its debts. 1040 ez forms An LLC may be classified for federal income tax purposes as a partnership, corporation, or an entity disregarded as separate from its owner by applying the rules in Regulations section 301. 1040 ez forms 7701-3. 1040 ez forms See Publication 3402 for more details. 1040 ez forms Photographs of missing children. 1040 ez forms  The Internal Revenue Service is a proud partner with the National Center for Missing and Exploited Children. 1040 ez forms Photographs of missing children selected by the Center may appear in this publication on pages that would otherwise be blank. 1040 ez forms You can help bring these children home by looking at the photographs and calling 1-800-THE-LOST (1-800-843-5678) if you recognize a child. 1040 ez forms Prev  Up  Next   Home   More Online Publications
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Tax Relief for Victims of Hurricane Irene in Pennsylvania

E-file to Remain Open through Oct. 31 for Victims of Hurricane Irene

PA-33-2011, Sept. 13, 2011

PHILADELPHIA — Victims of Hurricane Irene that began on Aug. 26, 2011 in parts of Pennsylvania may qualify for tax relief from the Internal Revenue Service.

The President has declared the following counties a federal disaster area: Bucks, Chester, Delaware, Lehigh, Luzerne, Monroe, Montgomery, Northampton, Philadelphia, Sullivan, and Wyoming. Individuals who reside or have a business in these counties may qualify for tax relief.

The declaration permits the IRS to postpone certain deadlines for taxpayers who reside or have a business in the disaster area. For instance, certain deadlines falling on or after Aug. 26, and on or before Oct. 31, have been postponed to Oct. 31, 2011. This includes corporations and other businesses that previously obtained an extension until Sept. 15 to file their 2010 returns, and individuals and businesses that received a similar extension until Oct. 17. It also includes the estimated tax payment for the third quarter, normally due Sept. 15.

In addition, the IRS is waiving the failure-to-deposit penalties for employment and excise tax deposits due on or after Aug. 26, and on or before Sept. 12, as long as the deposits are made by Sept. 12, 2011.

If an affected taxpayer receives a penalty notice from the IRS, the taxpayer should call the telephone number on the notice to have the IRS abate any interest and any late filing or late payment penalties that would otherwise apply. Penalties or interest will be abated only for taxpayers who have an original or extended filing, payment or deposit due date, including an extended filing or payment due date, that falls within the postponement period.

The IRS automatically identifies taxpayers located in the covered disaster area and applies automatic filing and payment relief. But affected taxpayers who reside or have a business located outside the covered disaster area must call the IRS disaster hotline at 1-866-562-5227 to request this tax relief.

Covered Disaster Area

The counties listed above constitute a covered disaster area for purposes of Treas. Reg. § 301.7508A-1(d)(2) and are entitled to the relief detailed below.

Affected Taxpayers

Taxpayers considered to be affected taxpayers eligible for the postponement of time to file returns, pay taxes and perform other time-sensitive acts are those taxpayers listed in Treas. Reg. § 301.7508A-1(d)(1), and include individuals who live, and businesses whose principal place of business is located, in the covered disaster area. Taxpayers not in the covered disaster area, but whose records necessary to meet a deadline listed in Treas. Reg. § 301.7508A-1(c) are in the covered disaster area, are also entitled to relief. In addition, all relief workers affiliated with a recognized government or philanthropic organization assisting in the relief activities in the covered disaster area and any individual visiting the covered disaster area who was killed or injured as a result of the disaster are entitled to relief.

Grant of Relief

Under section 7508A, the IRS gives affected taxpayers until Oct. 31 to file most tax returns (including individual, corporate, and estate and trust income tax returns; partnership returns, S corporation returns, and trust returns; estate, gift, and generation-skipping transfer tax returns; and employment and certain excise tax returns), or to make tax payments, including estimated tax payments, that have either an original or extended due date occurring on or after Aug. 26 and on or before Oct. 31.

The IRS also gives affected taxpayers until Oct. 31 to perform other time-sensitive actions described in Treas. Reg. § 301.7508A-1(c)(1) and Rev. Proc. 2007-56, 2007-34 I.R.B. 388 (Aug. 20, 2007), that are due to be performed on or after Aug. 26 and on or before Oct. 31.

This relief also includes the filing of Form 5500 series returns, in the manner described in section 8 of Rev. Proc. 2007-56. The relief described in section 17 of Rev. Proc. 2007-56, pertaining to like-kind exchanges of property, also applies to certain taxpayers who are not otherwise affected taxpayers and may include acts required to be performed before or after the period above.

The postponement of time to file and pay does not apply to information returns in the W-2, 1098, 1099 series, or to Forms 1042-S or 8027. Penalties for failure to timely file information returns can be waived under existing procedures for reasonable cause. Likewise, the postponement does not apply to employment and excise tax deposits. The IRS, however, will abate penalties for failure to make timely employment and excise tax deposits due on or after Aug. 26 and on or before Sept. 12 provided the taxpayer makes these deposits by Sept. 12.

Casualty Losses

Affected taxpayers in a federally declared disaster area have the option of claiming disaster-related casualty losses on their federal income tax return for either this year or last year. Claiming the loss on an original or amended return for last year will get the taxpayer an earlier refund, but waiting to claim the loss on this year’s return could result in a greater tax saving, depending on other income factors.

Individuals may deduct personal property losses that are not covered by insurance or other reimbursements. For details, see Form 4684 and its instructions.

Affected taxpayers claiming the disaster loss on last year’s return should put the Disaster Designation “Pennsylvania/Hurricane Irene” at the top of the form so that the IRS can expedite the processing of the refund.

Other Relief

The IRS will waive the usual fees and expedite requests for copies of previously filed tax returns for affected taxpayers. Taxpayers should put the assigned Disaster Designation in red ink at the top of Form 4506, Request for Copy of Tax Return, or Form 4506-T, Request for Transcript of Tax Return, as appropriate, and submit it to the IRS.

Affected taxpayers who are contacted by the IRS on a collection or examination matter should explain how the disaster impacts them so that the IRS can provide appropriate consideration to their case.

Taxpayers may download forms and publications from the official IRS website, irs.gov, or order them by calling 1-800-TAX-FORM (1-800-829-3676). The IRS toll-free number for general tax questions is 1-800-829-1040.

Related Information

Page Last Reviewed or Updated: 24-Mar-2014

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1040 ez forms Publication 600 - Introductory Material Table of Contents Introduction Introduction The Tax Relief and Health Care Act of 2006 extended the election to deduct state and local general sales taxes for 2006. 1040 ez forms The act was enacted after Schedule A (Form 1040), Itemized Deductions, and its instructions were printed. 1040 ez forms Because we were not able to include the instructions for figuring the deduction in the Schedule A instructions, we are providing this publication to help you figure this deduction. 1040 ez forms You can elect to deduct state and local general sales taxes instead of state and local income taxes as a deduction on Schedule A. 1040 ez forms You cannot deduct both. 1040 ez forms To figure your deduction, you can use either: Your actual expenses, or The optional sales tax tables plus the general sales taxes paid on certain specified items. 1040 ez forms Prev  Up  Next   Home   More Online Publications