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1040ez2013 Form

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1040ez2013 Form

1040ez2013 form 13. 1040ez2013 form   Payment of Taxes Table of Contents How To Make Deposits When To Make Deposits Amount of DepositsSafe Harbor Rule Generally, semimonthly deposits of excise taxes are required. 1040ez2013 form A semimonthly period is the first 15 days of a month (the first semimonthly period) or the 16th through the last day of a month (the second semimonthly period). 1040ez2013 form However, no deposit is required for the situations listed below; the taxes are payable with Form 720. 1040ez2013 form The net liability for taxes listed in Part I (Form 720) does not exceed $2,500 for the quarter. 1040ez2013 form The gas guzzler tax is being paid on a one-time filing. 1040ez2013 form The liability is for taxes listed in Part II (Form 720), except for the floor stocks tax which generally requires a single deposit. 1040ez2013 form How To Make Deposits Electronic deposit requirement. 1040ez2013 form   You must use electronic funds transfer to make excise tax deposits. 1040ez2013 form Generally, electronic funds transfers are made using the Electronic Federal Tax Payment System (EFTPS). 1040ez2013 form If you do not want to use EFTPS, you can arrange for your tax professional, financial institution, payroll service, or other trusted third party to make deposits on your behalf. 1040ez2013 form Also, you may arrange for your financial institution to initiate a same-day wire payment on your behalf. 1040ez2013 form   EFTPS is a free service provided by the Department of Treasury. 1040ez2013 form Services provided by your tax professional, financial institution, payroll service, or other third party may have a fee. 1040ez2013 form To get more information about EFTPS or to enroll in EFTPS, visit www. 1040ez2013 form eftps. 1040ez2013 form gov or call 1-800-555-4477. 1040ez2013 form Additional information about EFTPS is also available in Publication 966, Electronic Federal Tax Payment System: A Guide to Getting Started. 1040ez2013 form    Depositing on time. 1040ez2013 form For EFTPS deposits to be on time, you must initiate the transaction at least 1 day before the date the deposit is due (before 8:00 p. 1040ez2013 form m. 1040ez2013 form Eastern time). 1040ez2013 form You will automatically be enrolled in EFTPS when you apply for an EIN. 1040ez2013 form You will receive a separate mailing containing instructions for activating your EFTPS enrollment after you receive your EIN. 1040ez2013 form When To Make Deposits There are two methods for determining deposits: the regular method and the alternative method. 1040ez2013 form The regular method applies to all taxes in Part I of Form 720 except for communications and air transportation taxes if deposits are based on amounts billed or tickets sold, rather than on amounts actually collected. 1040ez2013 form See Alternative method below. 1040ez2013 form If you are depositing more than one tax under a method, combine all the taxes under the method and make one deposit for the semimonthly period. 1040ez2013 form Regular method. 1040ez2013 form   The deposit of tax for a semimonthly period is due by the 14th day following that period. 1040ez2013 form Generally, this is the 29th day of a month for the first semimonthly period and the 14th day of the following month for the second semimonthly period. 1040ez2013 form If the 14th or the 29th day falls on a Saturday, Sunday, or legal holiday, you must make the deposit by the immediately preceding day that is not a Saturday, Sunday, or legal holiday. 1040ez2013 form Alternative method (IRS Nos. 1040ez2013 form 22, 26, 27, and 28). 1040ez2013 form   Deposits of communications and air transportation taxes may be based on taxes included in amounts billed or tickets sold during a semimonthly period instead of on taxes actually collected during the period. 1040ez2013 form Under the alternative method, the tax included in amounts billed or tickets sold during a semimonthly period is considered collected during the first 7 days of the second following semimonthly period. 1040ez2013 form The deposit of tax is due by the 3rd banking day after the 7th day of that period. 1040ez2013 form   For an example of the alternative method, see the Instructions for Form 720. 1040ez2013 form To use the alternative method, you must keep a separate account of the tax included in amounts billed or tickets sold during the month and report on Form 720 the tax included in amounts billed or tickets sold and not the amount of tax that is actually collected. 1040ez2013 form For example, amounts billed in December, January, and February are considered collected during January, February, and March and are reported on Form 720 as the tax for the 1st quarter of the calendar year. 1040ez2013 form The separate account for each month must reflect: All items of tax included in amounts billed or tickets sold during the month, and Other items of adjustment relating to tax for prior months (within the statute of limitations on credits or refunds). 1040ez2013 form The separate account for any month cannot include an adjustment resulting from a refusal to pay or inability to collect unless the refusal has been reported to the IRS. 1040ez2013 form See Uncollected Tax Report in chapter 4. 1040ez2013 form The net amount of tax that is considered collected during the semimonthly period must be either: The net amount of tax reflected in the separate account for the corresponding semimonthly period of the preceding month, or One-half of the net amount of tax reflected in the separate account for the preceding month. 1040ez2013 form Special rule for deposits of taxes in September. 1040ez2013 form   See the Instructions for Form 720 for a special rule on deposits made in September. 1040ez2013 form Amount of Deposits Deposits for a semimonthly period generally must be at least 95% of the net tax liability for that period unless the safe harbor rule (discussed later) applies. 1040ez2013 form Generally, you do not have to make a deposit for a period in which you incurred no tax liability. 1040ez2013 form Net tax liability. 1040ez2013 form   Your net tax liability is your tax liability for the period minus any claims on Schedule C (Form 720) for the period. 1040ez2013 form You may figure your net tax liability for a semimonthly period by dividing your net liability incurred during the calendar month by two. 1040ez2013 form If you use this method, you must use it for all semimonthly periods in the calendar quarter. 1040ez2013 form Do not reduce your liability by any amounts from Form 720X. 1040ez2013 form Safe Harbor Rule The safe harbor rule applies separately to deposits under the regular method and the alternative method. 1040ez2013 form Persons who filed Form 720 for the look-back quarter (the 2nd calendar quarter preceding the current quarter) are considered to meet the semimonthly deposit requirement if the deposit for each semimonthly period in the current quarter is at least 1/6 (16. 1040ez2013 form 67%) of the net tax liability reported for the look-back quarter. 1040ez2013 form For the semimonthly period for which the additional deposit is required, the additional deposit must be at least 11/90 12. 1040ez2013 form 23%), 10/90 (11. 1040ez2013 form 12%) for non-EFTPS, of the net tax liability reported for the look-back quarter. 1040ez2013 form Also, the total deposit for that semimonthly period must be at least 1/6 (16. 1040ez2013 form 67%) of the net tax liability reported for the look-back quarter. 1040ez2013 form Exceptions. 1040ez2013 form   The safe harbor rule does not apply to: The 1st and 2nd quarters beginning on or after the effective date of an increase in the rate of tax unless the deposit of taxes for each semimonthly period in the calendar quarter is at least 1/6 (16. 1040ez2013 form 67%) of the tax liability you would have had for the look-back quarter if the increased rate of tax had been in effect for that look-back quarter, Any quarter if liability includes any tax not in effect throughout the look-back quarter, or For deposits under the alternative method, any quarter if liability includes any tax not in effect throughout the look-back quarter and the month preceding the look-back quarter. 1040ez2013 form Requirements to be met. 1040ez2013 form   For the safe harbor rule to apply, you must: Make each deposit timely at an authorized financial institution, and Pay any underpayment for the current quarter by the due date of the return. 1040ez2013 form    The IRS may withdraw the right to make deposits of tax using the safe harbor rule from any person not complying with these rules. 1040ez2013 form Tax rate increases. 1040ez2013 form   You must modify the safe harbor rule if there has been an increase in the rate of tax. 1040ez2013 form You must figure your tax liability in the look-back quarter as if the increased rate had been in effect. 1040ez2013 form To qualify for the safe harbor rule, your deposits cannot be less than 1/6 of the refigured tax 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Page Last Reviewed or Updated: 14-Feb-2014

The 1040ez2013 Form

1040ez2013 form Index A Assessment of tax, Assessment of tax. 1040ez2013 form Assistance (see Tax help) B Bankruptcy Code tax compliance, Bankruptcy Code Tax Compliance Requirements Returns due after filing, Tax Returns Due After the Bankruptcy Filing Returns due before chapter 13 filing, Tax Returns Due for Periods Ending Before the Bankruptcy Filing in Chapter 13 Cases Bankruptcy estate, Taxes and the Bankruptcy Estate Attribute carryovers, Carrybacks from the debtor's activities. 1040ez2013 form Carrybacks, Carrybacks from the debtor's activities. 1040ez2013 form Disclosure of return information, Disclosure of bankruptcy estate's return information to debtor. 1040ez2013 form Employer identification number, Employer identification number. 1040ez2013 form , Employer identification number. 1040ez2013 form Estimated tax, Estimated tax – Form 1041-ES. 1040ez2013 form Return filing requirements, Bankruptcy Estate Tax Return Filing Requirements and Payment of Tax Due Separate taxable entity, Separate taxable entity. 1040ez2013 form Transfer of assets, Transfer of assets between debtor and bankruptcy estate. 1040ez2013 form C Conversion or dismissal chapter 11 case, Conversion or dismissal of chapter 11 cases. 1040ez2013 form Corporations, Corporations Filing requirements, Corporations Tax-free reorganizations, Tax-Free Reorganizations D Debt cancellation, Debt Cancellation Bankruptcy exclusion, Bankruptcy case exclusion. 1040ez2013 form Corporations, Corporations Insolvency exclusion, Insolvency exclusion. 1040ez2013 form Partnerships, Partnerships S corporations, S Corporations Deductions and credits, Bankruptcy Estate Deductions and Credits Administrative expenses, Administrative expenses. 1040ez2013 form Discharge of tax, Discharge of Unpaid Tax Disclosure of return information, Disclosure of debtor's return information to trustee. 1040ez2013 form , Disclosure of return information to trustee. 1040ez2013 form Dismissal of case Amended return, Dismissal of bankruptcy case. 1040ez2013 form E Election to end tax year: Form 1040, Debtor's Election To End Tax Year – Form 1040 Annualizing taxable income, Annualizing taxable income. 1040ez2013 form Election by spouse, Election by debtor's spouse. 1040ez2013 form Filing requirements, Making the Election - Filing Requirements Short tax years, Short tax years. 1040ez2013 form Employment taxes, Employment taxes. 1040ez2013 form , Employment Taxes Examination of return, Examination of return. 1040ez2013 form F Free tax services, How To Get Tax Help H Help (see Tax help) I Individuals in Chapter 12 or 13, Individuals in Chapter 12 or 13 Individuals in Chapter 7 or 11, Individuals in Chapter 7 or 11 Gross income chapter 11 case, Income of the estate in individual chapter 11 cases. 1040ez2013 form Gross income chapter 7 case, Income of the estate in individual chapter 7 cases. 1040ez2013 form J Jurisdiction over tax matters, Court Jurisdiction Over Tax Matters Bankruptcy Court, Bankruptcy Court Tax Court, Tax Court M More information (see Tax help) O Ordering tax return transcripts, Ordering tax transcripts and copies of returns. 1040ez2013 form P Partnerships, filing requirements, Partnerships Payment of tax claim, Federal Tax Claims Eighth priority taxes, Unsecured Tax Claims Second, third, fourth priority taxes, Higher priority taxes. 1040ez2013 form Secured tax claims, Secured tax claims. 1040ez2013 form Penalties, Penalties. 1040ez2013 form Relief from penalties, Relief from certain penalties. 1040ez2013 form Publications (see Tax help) R Request for prompt tax determination, Prompt Determination Requests Request for refund, Requests for refund or credit S Statute of limitations collections, Statute of limitations for collection. 1040ez2013 form T Tax attributes, Reduction of Tax Attributes Basis reduction, Basis. 1040ez2013 form , Basis Reduction Carryovers, Attribute carryovers. 1040ez2013 form Order of reduction, Order of reduction. 1040ez2013 form Reduction of, Reduction of Tax Attributes Tax help, How To Get Tax Help Tax reporting chapter 11 cases, Tax Reporting – Chapter 11 Cases Employment tax returns, Tax Reporting – Chapter 11 Cases Information returns, Employment taxes and employer's obligation to file Form W-2 in individual chapter 11 cases. 1040ez2013 form Self-employment taxes, Self-employment taxes in individual chapter 11 cases. 1040ez2013 form Wage reporting, tax withholding, Employment taxes and employer's obligation to file Form W-2 in individual chapter 11 cases. 1040ez2013 form Tax return: Form 1041, Figuring tax due. 1040ez2013 form Figuring tax due, Filing Requirements Payment of tax due, Payment of Tax Due When to file, When to file. 1040ez2013 form Taxpayer Advocate, Taxpayer Advocate Service. 1040ez2013 form TTY/TDD information, How To Get Tax Help Prev  Up     Home   More Online Publications