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2008 tax software free download 15. 2008 tax software free download   Estimated Tax Table of Contents What's New Introduction Topics - This chapter discusses: Useful Items - You may want to see: Special Estimated Tax Rules for Qualified FarmersQualified Farmer Special Rules for Qualified Farmers Estimated Tax Penalty for 2013 What's New Net Investment Income Tax. 2008 tax software free download . 2008 tax software free download  For tax years beginning in 2013, you may be subject to Net Investment Income Tax (NIIT). 2008 tax software free download NIIT is a 3. 2008 tax software free download 8% tax on the lesser of net investment income or the excess of your modified adjusted gross income (MAGI) over the threshold amount. 2008 tax software free download NIIT may need to be included when calculating your estimated tax. 2008 tax software free download For more information, see Publication 505,Tax Withholding and Estimated Tax. 2008 tax software free download Additional Medicare Tax. 2008 tax software free download  For tax years beginning in 2013, a 0. 2008 tax software free download 9% Additional Medicare Tax applies to Medicare wages, Railroad Retirement Tax Act (RRTA) compensation, and self-employment income over a threshold amount based on your filing status. 2008 tax software free download You may need to include this amount when figuring your estimated tax. 2008 tax software free download For more information, see Publication 505. 2008 tax software free download Introduction Estimated tax is the method used to pay tax on income that is not subject to withholding. 2008 tax software free download See Publication 505 for the general rules and requirements for paying estimated tax. 2008 tax software free download If you are a qualified farmer, defined below, you are subject to the special rules covered in this chapter for paying estimated tax. 2008 tax software free download Topics - This chapter discusses: Special estimated tax rules for qualified farmers Estimated tax penalty Useful Items - You may want to see: Publication 505 Tax Withholding and Estimated Tax Form (and Instructions) 1040 U. 2008 tax software free download S. 2008 tax software free download Individual Income Tax Return 1040-ES Estimated Tax for Individuals 2210-F Underpayment of Estimated Tax by Farmers and Fishermen See chapter 16 for information about getting publications and forms. 2008 tax software free download Special Estimated Tax Rules for Qualified Farmers Special rules apply to the payment of estimated tax by individuals who are qualified farmers. 2008 tax software free download If you are not a qualified farmer as defined next, see Publication 505 for the estimated tax rules that apply. 2008 tax software free download Qualified Farmer An individual is a qualified farmer for 2013 if at least two-thirds of his or her gross income from all sources for 2012 or 2013 was from farming. 2008 tax software free download See Gross Income , next, for information on how to figure your gross income from all sources and see Gross Income From Farming , later, for information on how to figure your gross income from farming. 2008 tax software free download See also Percentage From Farming , later, for information on how to determine the percentage of your gross income from farming. 2008 tax software free download Gross Income Gross income is all income you receive in the form of money, goods, property, and services that is not exempt from income tax. 2008 tax software free download On a joint return, you must add your spouse's gross income to your gross income. 2008 tax software free download To decide whether two-thirds of your gross income was from farming, use as your gross income the total of the following income (not loss) amounts from your tax return. 2008 tax software free download Wages, salaries, tips, etc. 2008 tax software free download Taxable interest. 2008 tax software free download Ordinary dividends. 2008 tax software free download Taxable refunds, credits, or offsets of state and local income taxes. 2008 tax software free download Alimony. 2008 tax software free download Gross business income from Schedule C (Form 1040). 2008 tax software free download Gross business receipts from Schedule C-EZ (Form 1040). 2008 tax software free download Capital gains from Schedule D (Form 1040). 2008 tax software free download Losses are not netted against gains. 2008 tax software free download Gains on sales of business property. 2008 tax software free download Taxable IRA distributions, pensions, annuities, and social security benefits. 2008 tax software free download Gross rental income from Schedule E (Form 1040). 2008 tax software free download Gross royalty income from Schedule E (Form 1040). 2008 tax software free download Taxable net income from an estate or trust reported on Schedule E (Form 1040). 2008 tax software free download Income from a Real Estate Mortgage Investment Conduit reported on Schedule E (Form 1040). 2008 tax software free download Gross farm rental income from Form 4835. 2008 tax software free download Gross farm income from Schedule F (Form 1040). 2008 tax software free download Your distributive share of gross income from a partnership, or limited liability company treated as a partnership, from Schedule K-1 (Form 1065). 2008 tax software free download Your pro rata share of gross income from an S corporation, from Schedule K-1 (Form 1120S). 2008 tax software free download Unemployment compensation. 2008 tax software free download Other income not included with any of the items listed above. 2008 tax software free download Gross Income From Farming Gross income from farming is income from cultivating the soil or raising agricultural commodities. 2008 tax software free download It includes the following amounts. 2008 tax software free download Income from operating a stock, dairy, poultry, bee, fruit, or truck farm. 2008 tax software free download Income from a plantation, ranch, nursery, range, orchard, or oyster bed. 2008 tax software free download Crop shares for the use of your land. 2008 tax software free download Gains from sales of draft, breeding, dairy, or sporting livestock. 2008 tax software free download Gross income from farming is the total of the following amounts from your tax return. 2008 tax software free download Gross farm income from Schedule F (Form 1040). 2008 tax software free download Gross farm rental income from Form 4835. 2008 tax software free download Gross farm income from Schedule E (Form 1040), Parts II and III. 2008 tax software free download Gains from the sale of livestock used for draft, breeding, sport, or dairy purposes reported on Form 4797. 2008 tax software free download For more information about income from farming, see chapter 3. 2008 tax software free download Farm income does not include any of the following: Wages you receive as a farm employee. 2008 tax software free download Income you receive from contract grain harvesting and hauling with workers and machines you furnish. 2008 tax software free download Gains you receive from the sale of farm land and depreciable farm equipment. 2008 tax software free download Percentage From Farming Figure your gross income from all sources, discussed earlier. 2008 tax software free download Then figure your gross income from farming, discussed earlier. 2008 tax software free download Divide your farm gross income by your total gross income to determine the percentage of gross income from farming. 2008 tax software free download Example 1. 2008 tax software free download Jane Smith had the following total gross income and farm gross income amounts in 2013. 2008 tax software free download Gross Income   Total Farm Taxable interest $3,000   Dividends 500   Rental income (Sch E) 41,500   Farm income (Sch F) 75,000 $75,000 Gain (Form 4797) 5,000 5,000 Total $125,000 $80,000 Schedule D showed gain from the sale of dairy cows carried over from Form 4797 ($5,000) in addition to a loss from the sale of corporate stock ($2,000). 2008 tax software free download However, that loss is not netted against the gain to figure Ms. 2008 tax software free download Smith's total gross income or her gross farm income. 2008 tax software free download Her gross farm income is 64% of her total gross income ($80,000 ÷ $125,000 = 0. 2008 tax software free download 64). 2008 tax software free download Special Rules for Qualified Farmers The following special estimated tax rules apply if you are a qualified farmer for 2013. 2008 tax software free download You do not have to pay estimated tax if you file your 2013 tax return and pay all the tax due by March 3, 2014. 2008 tax software free download You do not have to pay estimated tax if your 2013 income tax withholding (including any amount applied to your 2013 estimated tax from your 2012 return) will be at least 662/3% (. 2008 tax software free download 6667) of the total tax shown on your 2013 tax return or 100% of the total tax shown on your 2012 return. 2008 tax software free download If you must pay estimated tax, you are required to make only one estimated tax payment (your required annual payment) by January 15, 2014, using special rules to figure the amount of the payment. 2008 tax software free download See Required Annual Payment , next, for details. 2008 tax software free download Figure 15-1 presents an overview of the special estimated tax rules that apply to qualified farmers. 2008 tax software free download Example 2. 2008 tax software free download Assume the same fact as in Example 1. 2008 tax software free download Ms. 2008 tax software free download Smith's gross farm income is only 64% of her total income. 2008 tax software free download Therefore, based on her 2013 income, she does not qualify to use the special estimated tax rules for qualified farmers. 2008 tax software free download However, she does qualify if at least two-thirds of her 2012 gross income was from farming. 2008 tax software free download Example 3. 2008 tax software free download Assume the same facts as in Example 1 except that Ms. 2008 tax software free download Smith's farm income from Schedule F was $90,000 instead of $75,000. 2008 tax software free download This made her total gross income $140,000 ($3,000 + $500 + $41,500 + $90,000 + $5,000) and her farm gross income $95,000 ($90,000 + $5,000). 2008 tax software free download She qualifies to use the special estimated tax rules for qualified farmers, since 67. 2008 tax software free download 9% (at least two-thirds) of her gross income is from farming ($95,000 ÷ $140,000 = . 2008 tax software free download 679). 2008 tax software free download Required Annual Payment If you are a qualified farmer and must pay estimated tax for 2013, use the worksheet on Form 1040-ES to figure the amount of your required annual payment. 2008 tax software free download Apply the following special rules for qualified farmers to the worksheet. 2008 tax software free download On line 14a, multiply line 13c by 662/3% (. 2008 tax software free download 6667). 2008 tax software free download On line 14b, enter 100% of the tax shown on your 2012 tax return regardless of the amount of your adjusted gross income. 2008 tax software free download For this purpose, the “tax shown on your 2012 tax return” is the amount on line 61 of your 2012 return modified by certain adjustments. 2008 tax software free download For more information, see chapter 4 of Publication 505. 2008 tax software free download Estimated Tax Penalty for 2013 If you do not pay all your required estimated tax for 2013 by January 15, 2014, or file your 2013 return and pay any tax due by March 3, 2014, you may owe a penalty. 2008 tax software free download Use Form 2210-F, Underpayment of Estimated Tax by Farmers and Fishermen, to determine if you owe a penalty. 2008 tax software free download See the instructions for Form 2210-F. 2008 tax software free download Figure 15-1. 2008 tax software free download Estimated Tax for Farmers Please click here for the text description of the image. 2008 tax software free download Figure 2–A If you receive a penalty notice, do not ignore it, even if you think it is in error. 2008 tax software free download You may get a penalty notice even though you filed your return on time, attached Form 2210-F, and met the gross-income-from-farming requirement. 2008 tax software free download If you receive a penalty notice for underpaying estimated tax and you think it is in error, write to the address on the notice and explain why you think the notice is in error. 2008 tax software free download Include a computation similar to the one in Example 1 (earlier), showing that you met the gross income from farming requirement. 2008 tax software free download Prev  Up  Next   Home   More Online Publications
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The 2008 Tax Software Free Download

2008 tax software free download Car Expenses Table of Contents Introduction Depreciation of CarSpecial Depreciation Allowance Depreciation Limit Amended Return Election Not To Claim Special Allowance If you purchased a car after September 10, 2001, for use in your business (or as an employee) and figure your deductible expenses using the actual car expense method, new law contains provisions that may affect your depreciation deduction for that car. 2008 tax software free download Publication 463, Travel, Entertainment, Gift, and Car Expenses, contains information on figuring depreciation on your car. 2008 tax software free download However, Publication 463 does not contain the new provisions because it was printed before the law was enacted. 2008 tax software free download The new provisions are in the Supplement to Publication 463, which is reprinted below. 2008 tax software free download Supplement to Publication 463 Travel, Entertainment, Gift, and Car Expenses   Introduction This supplemental publication is for taxpayers who purchased a car for business purposes after September 10, 2001, and figure their deductible expenses, including a deduction for depreciation, using the actual car expense method. 2008 tax software free download After Publication 463 was printed, the Job Creation and Worker Assistance Act of 2002 was signed into law by the President. 2008 tax software free download Certain provisions of this new law may reduce your taxes for 2001. 2008 tax software free download The new law contains the following provisions. 2008 tax software free download A new depreciation deduction, the special depreciation allowance. 2008 tax software free download An increase in the limit on depreciation for any car for which you claim the new special depreciation allowance. 2008 tax software free download If you have already filed your 2001 return, you may wish to file an amended return to claim any of these benefits. 2008 tax software free download See Amended Return, later. 2008 tax software free download Depreciation of Car If you used the actual car expense method to figure your deduction for a car you own and use in your business (or as an employee), you generally can claim a depreciation deduction. 2008 tax software free download However, there is a limit on the depreciation deduction you can take for your car each year. 2008 tax software free download See Depreciation Limit later. 2008 tax software free download Special Depreciation Allowance The new law allows you to claim a special depreciation allowance. 2008 tax software free download This special allowance is a deduction equal to 30% of the depreciable basis of qualified property. 2008 tax software free download You figure the amount of the special depreciation allowance after any section 179 deduction you choose to claim, but before figuring your regular depreciation deduction under the Modified Accelerated Cost Recovery System (MACRS). 2008 tax software free download See Depreciation Deduction under Actual Car Expenses in chapter 4 of Publication 463 for information about MACRS. 2008 tax software free download You can claim the special depreciation allowance only for the year the qualified property is placed in service. 2008 tax software free download Qualified property. 2008 tax software free download   Qualified property includes a car (any four-wheeled vehicle, including a truck or van not more than 6,000 pounds, that is made primarily for use on public streets, roads, and highways) that meets all of the following requirements. 2008 tax software free download You bought it new. 2008 tax software free download You bought it after September 10, 2001. 2008 tax software free download (But a car is not qualified property if a binding written contract for you to buy the car was in effect before September 11, 2001. 2008 tax software free download ) You began using it for business after September 10, 2001, and used it more than 50% in a qualified business use. 2008 tax software free download Example. 2008 tax software free download Bob bought a new car on October 15, 2001, for $20,000 and placed it in service immediately, using it 75% for business. 2008 tax software free download Bob's car is qualified property. 2008 tax software free download Bob chooses not to take a section 179 deduction for the car. 2008 tax software free download He does claim the new special depreciation allowance. 2008 tax software free download Bob first must figure the car's depreciable basis, which is $15,000 ($20,000 × . 2008 tax software free download 75). 2008 tax software free download He then figures the special depreciation allowance of $4,500 ($15,000 × . 2008 tax software free download 30). 2008 tax software free download The remaining depreciable basis of $10,500 ($15,000 - $4,500) is depreciated using MACRS (200% declining balance method, half-year convention) and results in a deduction of $2,100 ($10,500 × . 2008 tax software free download 20), for a total depreciation deduction for 2001 of $6,600 ($4,500 + $2,100). 2008 tax software free download However, Bob's depreciation deduction is limited to $5,745 ($7,660 × . 2008 tax software free download 75), as discussed next. 2008 tax software free download Depreciation Limit The limit on your depreciation deduction for 2001 is increased to $7,660 for a car that is qualified property (defined above) and for which you claim the special depreciation allowance. 2008 tax software free download The limit is increased to $23,080 if the car is an electric car. 2008 tax software free download The section 179 deduction is treated as depreciation for purposes of this limit. 2008 tax software free download If you use a car less than 100% in your business or work, the limit is $7,660 (or $23,080 for an electric car) multiplied by the percentage of business and investment use during the year. 2008 tax software free download For cars that do not qualify for (or for which you choose not to claim) the special depreciation allowance, the limit remains $3,060 ($9,280 for electric cars). 2008 tax software free download Amended Return If you filed your 2001 calendar year return before June 1, 2002, and did not claim the new special depreciation allowance for a qualified car, you can claim it by filing an amended return on Form 1040X, Amended U. 2008 tax software free download S. 2008 tax software free download Individual Income Tax Return, by April 15, 2003. 2008 tax software free download At the top of the Form 1040X, print “Filed pursuant to Revenue Procedure 2002–33. 2008 tax software free download ” If you are an employee, attach Form 2106, Employee Business Expenses (revised March 2002). 2008 tax software free download If you are self-employed, attach Form 4562, Depreciation and Amortization (revised March 2002). 2008 tax software free download Or, you can claim the special depreciation allowance by filing Form 3115, Application for Change in Accounting Method, with your 2002 return. 2008 tax software free download For details, see Revenue Procedure 2002–33. 2008 tax software free download (But, filing Form 1040X for 2001 enables you to claim the special allowance earlier than attaching Form 3115 to your 2002 return. 2008 tax software free download ) You cannot claim the special depreciation allowance on an amended return (or by using Form 3115) if you made, or are treated as having made, the election not to claim it described later. 2008 tax software free download Example. 2008 tax software free download The facts are the same as in the previous example except that Bob filed his original 2001 income tax return on April 15, 2002, and claimed a $3,000 ($20,000 x . 2008 tax software free download 75 x . 2008 tax software free download 20) depreciation deduction for his new car using MACRS. 2008 tax software free download Bob now wishes to claim the special depreciation allowance for his new car on an amended 2001 return. 2008 tax software free download Bob, who is an employee, files Form 1040X, by April 15, 2003, with an updated Form 2106 (revised March 2002) attached, increasing his total depreciation deduction to $5,745, as figured in the earlier example. 2008 tax software free download Bob's new filled-in Form 2106 is shown later. 2008 tax software free download Election Not To Claim Special Allowance You can elect not to claim the special depreciation allowance for a car by making a statement attached to, or written on, your return indicating that you are electing not to claim the special depreciation allowance for 5-year property. 2008 tax software free download As a general rule, you must make this election by the due date (including extensions) of your return. 2008 tax software free download You can have an automatic extension of 6 months from the due date of your return (excluding extensions) to make the election with an amended return. 2008 tax software free download To get this extension, you must have filed your original return by the due date (including extensions). 2008 tax software free download At the top of the statement, print “Filed pursuant to section 301. 2008 tax software free download 9100–2. 2008 tax software free download ” If you elect not to claim the special depreciation allowance for a car, you cannot claim it for any other 5-year property placed in service during the same year. 2008 tax software free download Unless you elect (or are treated as electing) not to claim the special depreciation allowance, you must reduce the car's adjusted basis by the amount of the allowance, even if the allowance was not claimed. 2008 tax software free download Deemed election for return filed before June 1, 2002. 2008 tax software free download   If you did not make the election not to claim the special depreciation allowance in the time and manner described above, you will still be treated as electing not to claim it if all of the following apply. 2008 tax software free download You filed your 2001 return before June 1, 2002. 2008 tax software free download You claimed depreciation on your return but did not claim the special depreciation allowance. 2008 tax software free download You did not file an amended 2001 return by April 15, 2003, or a Form 3115 with your 2002 return, to claim the special depreciation allowance. 2008 tax software free download Form 2106, Page 1, for Bob Smith Form 2106, Page 2, for Bob Smith Prev  Up  Next   Home   More Online Publications