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2011 Amended Tax Return Form

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2011 Amended Tax Return Form

2011 amended tax return form 7. 2011 amended tax return form   How To Get Tax Help Table of Contents Outside the U. 2011 amended tax return form S. 2011 amended tax return form Low Income Taxpayer Clinics Whether it's help with a tax issue, preparing your tax return or a need for a free publication or form, get the help you need the way you want it: online, use a smart phone, call or walk in to an IRS office or volunteer site near you. 2011 amended tax return form Free help with your tax return. 2011 amended tax return form   You can get free help preparing your return nationwide from IRS-certified volunteers. 2011 amended tax return form The Volunteer Income Tax Assistance (VITA) program helps low-to-moderate income, elderly, people with disabilities, and limited English proficient taxpayers. 2011 amended tax return form The Tax Counseling for the Elderly (TCE) program helps taxpayers age 60 and older with their tax returns. 2011 amended tax return form Most VITA and TCE sites offer free electronic filing and all volunteers will let you know about credits and deductions you may be entitled to claim. 2011 amended tax return form In addition, some VITA and TCE sites provide taxpayers the opportunity to prepare their own return with help from an IRS-certified volunteer. 2011 amended tax return form To find the nearest VITA or TCE site, you can use the VITA Locator Tool on IRS. 2011 amended tax return form gov, download the IRS2Go app, or call 1-800-906-9887. 2011 amended tax return form   As part of the TCE program, AARP offers the Tax-Aide counseling program. 2011 amended tax return form To find the nearest AARP Tax-Aide site, visit AARP's website at www. 2011 amended tax return form aarp. 2011 amended tax return form org/money/taxaide or call 1-888-227-7669. 2011 amended tax return form For more information on these programs, go to IRS. 2011 amended tax return form gov and enter “VITA” in the search box. 2011 amended tax return form Internet. 2011 amended tax return form    IRS. 2011 amended tax return form gov and IRS2Go are ready when you are —24 hours a day, 7 days a week. 2011 amended tax return form Download the free IRS2Go app from the iTunes app store or from Google Play. 2011 amended tax return form Use it to check your refund status, order transcripts of your tax returns or tax account, watch the IRS YouTube channel, get IRS news as soon as it's released to the public, subscribe to filing season updates or daily tax tips, and follow the IRS Twitter news feed, @IRSnews, to get the latest federal tax news, including information about tax law changes and important IRS programs. 2011 amended tax return form Check the status of your 2013 refund with the Where's My Refund? application on IRS. 2011 amended tax return form gov or download the IRS2Go app and select the Refund Status option. 2011 amended tax return form The IRS issues more than 9 out of 10 refunds in less than 21 days. 2011 amended tax return form Using these applications, you can start checking on the status of your return within 24 hours after we receive your e-filed return or 4 weeks after you mail a paper return. 2011 amended tax return form You will also be given a personalized refund date as soon as the IRS processes your tax return and approves your refund. 2011 amended tax return form The IRS updates Where's My Refund? every 24 hours, usually overnight, so you only need to check once a day. 2011 amended tax return form Use the Interactive Tax Assistant (ITA) to research your tax questions. 2011 amended tax return form No need to wait on the phone or stand in line. 2011 amended tax return form The ITA is available 24 hours a day, 7 days a week, and provides you with a variety of tax information related to general filing topics, deductions, credits, and income. 2011 amended tax return form When you reach the response screen, you can print the entire interview and the final response for your records. 2011 amended tax return form New subject areas are added on a regular basis. 2011 amended tax return form  Answers not provided through ITA may be found in Tax Trails, one of the Tax Topics on IRS. 2011 amended tax return form gov which contain general individual and business tax information or by searching the IRS Tax Map, which includes an international subject index. 2011 amended tax return form You can use the IRS Tax Map, to search publications and instructions by topic or keyword. 2011 amended tax return form The IRS Tax Map integrates forms and publications into one research tool and provides single-point access to tax law information by subject. 2011 amended tax return form When the user searches the IRS Tax Map, they will be provided with links to related content in existing IRS publications, forms and instructions, questions and answers, and Tax Topics. 2011 amended tax return form Coming this filing season, you can immediately view and print for free all 5 types of individual federal tax transcripts (tax returns, tax account, record of account, wage and income statement, and certification of non-filing) using Get Transcript. 2011 amended tax return form You can also ask the IRS to mail a return or an account transcript to you. 2011 amended tax return form Only the mail option is available by choosing the Tax Records option on the IRS2Go app by selecting Mail Transcript on IRS. 2011 amended tax return form gov or by calling 1-800-908-9946. 2011 amended tax return form Tax return and tax account transcripts are generally available for the current year and the past three years. 2011 amended tax return form Determine if you are eligible for the EITC and estimate the amount of the credit with the Earned Income Tax Credit (EITC) Assistant. 2011 amended tax return form Visit Understanding Your IRS Notice or Letter to get answers to questions about a notice or letter you received from the IRS. 2011 amended tax return form If you received the First Time Homebuyer Credit, you can use the First Time Homebuyer Credit Account Look-up tool for information on your repayments and account balance. 2011 amended tax return form Check the status of your amended return using Where's My Amended Return? Go to IRS. 2011 amended tax return form gov and enter Where's My Amended Return? in the search box. 2011 amended tax return form You can generally expect your amended return to be processed up to 12 weeks from the date we receive it. 2011 amended tax return form It can take up to 3 weeks from the date you mailed it to show up in our system. 2011 amended tax return form Make a payment using one of several safe and convenient electronic payment options available on IRS. 2011 amended tax return form gov. 2011 amended tax return form Select the Payment tab on the front page of IRS. 2011 amended tax return form gov for more information. 2011 amended tax return form Determine if you are eligible and apply for an online payment agreement, if you owe more tax than you can pay today. 2011 amended tax return form Figure your income tax withholding with the IRS Withholding Calculator on IRS. 2011 amended tax return form gov. 2011 amended tax return form Use it if you've had too much or too little withheld, your personal situation has changed, you're starting a new job or you just want to see if you're having the right amount withheld. 2011 amended tax return form Determine if you might be subject to the Alternative Minimum Tax by using the Alternative Minimum Tax Assistant on IRS. 2011 amended tax return form gov. 2011 amended tax return form Request an Electronic Filing PIN by going to IRS. 2011 amended tax return form gov and entering Electronic Filing PIN in the search box. 2011 amended tax return form Download forms, instructions and publications, including accessible versions for people with disabilities. 2011 amended tax return form Locate the nearest Taxpayer Assistance Center (TAC) using the Office Locator tool on IRS. 2011 amended tax return form gov, or choose the Contact Us option on the IRS2Go app and search Local Offices. 2011 amended tax return form An employee can answer questions about your tax account or help you set up a payment plan. 2011 amended tax return form Before you visit, check the Office Locator on IRS. 2011 amended tax return form gov, or Local Offices under Contact Us on IRS2Go to confirm the address, phone number, days and hours of operation, and the services provided. 2011 amended tax return form If you have a special need, such as a disability, you can request an appointment. 2011 amended tax return form Call the local number listed in the Office Locator, or look in the phone book under United States Government, Internal Revenue Service. 2011 amended tax return form Apply for an Employer Identification Number (EIN). 2011 amended tax return form Go to IRS. 2011 amended tax return form gov and enter Apply for an EIN in the search box. 2011 amended tax return form Read the Internal Revenue Code, regulations, or other official guidance. 2011 amended tax return form Read Internal Revenue Bulletins. 2011 amended tax return form Sign up to receive local and national tax news and more by email. 2011 amended tax return form Just click on “subscriptions” above the search box on IRS. 2011 amended tax return form gov and choose from a variety of options. 2011 amended tax return form Phone. 2011 amended tax return form    You can call the IRS, or you can carry it in your pocket with the IRS2Go app on your smart phone or tablet. 2011 amended tax return form Download the free IRS2Go app from the iTunes app store or from Google Play. 2011 amended tax return form Call to locate the nearest volunteer help site, 1-800-906-9887 or you can use the VITA Locator Tool on IRS. 2011 amended tax return form gov, or download the IRS2Go app. 2011 amended tax return form Low-to-moderate income, elderly, people with disabilities, and limited English proficient taxpayers can get free help with their tax return from the nationwide Volunteer Income Tax Assistance (VITA) program. 2011 amended tax return form The Tax Counseling for the Elderly (TCE) program helps taxpayers age 60 and older with their tax returns. 2011 amended tax return form Most VITA and TCE sites offer free electronic filing. 2011 amended tax return form Some VITA and TCE sites provide IRS-certified volunteers who can help prepare your tax return. 2011 amended tax return form Through the TCE program, AARP offers the Tax-Aide counseling program; call 1-888-227-7669 to find the nearest Tax-Aide location. 2011 amended tax return form Call the automated Where's My Refund? information hotline to check the status of your 2013 refund 24 hours a day, 7 days a week at 1-800-829-1954. 2011 amended tax return form If you e-file, you can start checking on the status of your return within 24 hours after the IRS receives your tax return or 4 weeks after you've mailed a paper return. 2011 amended tax return form The IRS issues more than 9 out of 10 refunds in less than 21 days. 2011 amended tax return form Where's My Refund? will give you a personalized refund date as soon as the IRS processes your tax return and approves your refund. 2011 amended tax return form Before you call this automated hotline, have your 2013 tax return handy so you can enter your social security number, your filing status, and the exact whole dollar amount of your refund. 2011 amended tax return form The IRS updates Where's My Refund? every 24 hours, usually overnight, so you only need to check once a day. 2011 amended tax return form Note, the above information is for our automated hotline. 2011 amended tax return form Our live phone and walk-in assistors can research the status of your refund only if it's been 21 days or more since you filed electronically or more than 6 weeks since you mailed your paper return. 2011 amended tax return form Call the Amended Return Hotline, 1-866-464-2050, to check the status of your amended return. 2011 amended tax return form You can generally expect your amended return to be processed up to 12 weeks from the date we receive it. 2011 amended tax return form It can take up to 3 weeks from the date you mailed it to show up in our system. 2011 amended tax return form Call 1-800-TAX-FORM (1-800-829-3676) to order current-year forms, instructions, publications, and prior-year forms and instructions (limited to 5 years). 2011 amended tax return form You should receive your order within 10 business days. 2011 amended tax return form Call TeleTax, 1-800-829-4477, to listen to pre-recorded messages covering general and business tax information. 2011 amended tax return form If, between January and April 15, you still have questions about the Form 1040, 1040A, or 1040EZ (like filing requirements, dependents, credits, Schedule D, pensions and IRAs or self-employment taxes), call 1-800-829-1040. 2011 amended tax return form Call using TTY/TDD equipment, 1-800-829-4059 to ask tax questions or order forms and publications. 2011 amended tax return form The TTY/TDD telephone number is for people who are deaf, hard of hearing, or have a speech disability. 2011 amended tax return form These individuals can also contact the IRS through relay services such as the Federal Relay Service. 2011 amended tax return form    Outside the U. 2011 amended tax return form S. 2011 amended tax return form If you are outside the United States, taxpayer assistance is available by calling the following U. 2011 amended tax return form S Embassies or consulates. 2011 amended tax return form    Beijing, China (86) (10) 8531-3983 Frankfurt, Germany (49) (69) 7535-3823 London, England (44) (20) 7894-0477 Paris, France (33) (1) 4312-2555   If you cannot contact one of these offices, taxpayer assistance is also available at (267) 941-1000 (not a toll free call). 2011 amended tax return form   If you are in a U. 2011 amended tax return form S. 2011 amended tax return form territory (American Samoa, Guam, Northern Mariana Islands, Puerto Rico, and U. 2011 amended tax return form S. 2011 amended tax return form Virgin Islands) and have a tax question, you can call 1-800-829-1040. 2011 amended tax return form Walk-in. 2011 amended tax return form   You can find a selection of forms, publications and services — in-person. 2011 amended tax return form Products. 2011 amended tax return form You can walk in to some post offices, libraries, and IRS offices to pick up certain forms, instructions, and publications. 2011 amended tax return form Some IRS offices, libraries, and city and county government offices have a collection of products available to photocopy from reproducible proofs. 2011 amended tax return form Services. 2011 amended tax return form You can walk in to your local TAC for face-to-face tax help. 2011 amended tax return form An employee can answer questions about your tax account or help you set up a payment plan. 2011 amended tax return form Before visiting, use the Office Locator tool on IRS. 2011 amended tax return form gov, or choose the Contact Us option on the IRS2Go app and search Local Offices for days and hours of operation, and services provided. 2011 amended tax return form    Outside the U. 2011 amended tax return form S. 2011 amended tax return form If you are outside the United States during the filing period (January to mid-June), you can get the necessary federal tax forms and publications from most U. 2011 amended tax return form S. 2011 amended tax return form Embassies and consulates. 2011 amended tax return form   Walk-in taxpayer assistance is available at the following U. 2011 amended tax return form S. 2011 amended tax return form Embassies or consulates. 2011 amended tax return form    Beijing, China (86) (10) 8531-3983 Frankfurt, Germany (49) (69) 7535-3811 London, England (44) (20) 7894-0477 Paris, France (33) (1) 4312-2555   Please contact the office for times when assistance will be available. 2011 amended tax return form Mail. 2011 amended tax return form   You can send your order for forms, instructions, and publications to the address below. 2011 amended tax return form You should receive a response within 10 business days after your request is received. 2011 amended tax return form Internal Revenue Service 1201 N. 2011 amended tax return form Mitsubishi Motorway Bloomington, IL 61705-6613      Outside the U. 2011 amended tax return form S. 2011 amended tax return form If you are outside the United States, you can get tax assistance by writing to the address below. 2011 amended tax return form  Internal Revenue Service International Accounts Philadelphia, PA 19255-0725 Taxpayer Advocate Service. 2011 amended tax return form   The Taxpayer Advocate Service Is Here to Help You. 2011 amended tax return form The Taxpayer Advocate Service (TAS) is your voice at the IRS. 2011 amended tax return form Our job is to ensure that every taxpayer is treated fairly and that you know and understand your rights. 2011 amended tax return form   What can TAS do for you? We can offer you free help with IRS problems that you can't resolve on your own. 2011 amended tax return form We know this process can be confusing, but the worst thing you can do is nothing at all! TAS can help if you can't resolve your tax problem and: Your problem is causing financial difficulties for you, your family, or your business. 2011 amended tax return form You face (or your business is facing) an immediate threat of adverse action. 2011 amended tax return form You've tried repeatedly to contact the IRS but no one has responded, or the IRS hasn't responded by the date promised. 2011 amended tax return form   If you qualify for our help, you'll be assigned to one advocate who'll be with you at every turn and will do everything possible to resolve your problem. 2011 amended tax return form Here's why we can help: TAS is an independent organization within the IRS. 2011 amended tax return form Our advocates know how to work with the IRS. 2011 amended tax return form Our services are free and tailored to meet your needs. 2011 amended tax return form We have offices in every state, the District of Columbia, and Puerto Rico. 2011 amended tax return form   How can you reach us? If you think TAS can help you, call your local advocate, whose number is in your local directory and at Taxpayer Advocate, or call us toll-free at 1-877-777-4778. 2011 amended tax return form  How else does TAS help taxpayers?  TAS also works to resolve large-scale, systemic problems that affect many taxpayers. 2011 amended tax return form If you know of one of these broad issues, please report it to us through our Systemic Advocacy Management System. 2011 amended tax return form Outside the U. 2011 amended tax return form S. 2011 amended tax return form   If you live outside of the United States, you can call the Taxpayer Advocate at (787) 522-8601 in English or (787) 522-8600 in Spanish. 2011 amended tax return form You can contact the Taxpayer Advocate at: Internal Revenue Service Taxpayer Advocate Service City View Plaza, 48 Carr 165, Guaynabo, P. 2011 amended tax return form R. 2011 amended tax return form 00968-8000 Low Income Taxpayer Clinics Low Income Taxpayer Clinics (LITCs) serve individuals whose income is below a certain level and need to resolve tax problems such as audits, appeals and tax collection disputes. 2011 amended tax return form Some clinics can provide information about taxpayer rights and responsibilities in different languages for individuals who speak English as a second language. 2011 amended tax return form Visit Taxpayer Advocate or see IRS Publication 4134, Low Income Taxpayer Clinic List. 2011 amended tax return form Prev  Up  Next   Home   More Online Publications
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Page Last Reviewed or Updated: 14-Feb-2014

The 2011 Amended Tax Return Form

2011 amended tax return form 12. 2011 amended tax return form   Self-Employment Tax Table of Contents What's New for 2013 What's New for 2014 Introduction Topics - This chapter discusses: Useful Items - You may want to see: Why Pay Self-Employment Tax? How To Pay Self-Employment TaxReplacing a lost social security card. 2011 amended tax return form Name change. 2011 amended tax return form Penalty for underpayment of estimated tax. 2011 amended tax return form Who Must Pay Self-Employment Tax?Limited partner. 2011 amended tax return form Community property. 2011 amended tax return form Figuring Self-Employment EarningsLandlord Participation in Farming Methods for Figuring Net EarningsRegular Method Farm Optional Method Nonfarm Optional Method Using Both Optional Methods Reporting Self-Employment Tax What's New for 2013 Tax rates. 2011 amended tax return form  For tax years beginning in 2013, the social security part of the self-employment tax increases from 10. 2011 amended tax return form 4% to 12. 2011 amended tax return form 4%. 2011 amended tax return form The Medicare part of the tax remains at 2. 2011 amended tax return form 9%. 2011 amended tax return form As a result, the self-employment tax is increased from 13. 2011 amended tax return form 3% to 15. 2011 amended tax return form 3%. 2011 amended tax return form Additional Medicare Tax. 2011 amended tax return form . 2011 amended tax return form  For tax years beginning in 2013, a 0. 2011 amended tax return form 9% Additional Medicare Tax applies to your Medicare wages, Railroad Retirement Tax Act (RRTA) compensation, and self-employment income above a threshold amount. 2011 amended tax return form Use Form 8959, Additional Medicare Tax, to figure this tax. 2011 amended tax return form For more information, see the Instructions for Form 8959. 2011 amended tax return form Maximum net earnings. 2011 amended tax return form  The maximum net self-employment earnings subject to the social security part (12. 2011 amended tax return form 4%) of the self-employment tax increased to $113,700 for 2013. 2011 amended tax return form There is no maximum limit on earnings subject to the Medicare part (2. 2011 amended tax return form 9%). 2011 amended tax return form What's New for 2014 Maximum net earnings. 2011 amended tax return form  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. 2011 amended tax return form Introduction Self-employment tax (SE tax) is a social security and Medicare tax primarily for individuals who work for themselves. 2011 amended tax return form It is similar to the social security and Medicare taxes withheld from the pay of most wage earners. 2011 amended tax return form You usually have to pay SE tax if you are self-employed. 2011 amended tax return form You are usually self-employed if you operate your own farm on land you either own or rent. 2011 amended tax return form You have to figure SE tax on Schedule SE (Form 1040). 2011 amended tax return form Farmers who have employees may have to pay the employer's share of social security and Medicare taxes, as well. 2011 amended tax return form See chapter 13 for information on employment taxes. 2011 amended tax return form Self-employment tax rate. 2011 amended tax return form   For tax years beginning in 2013, the self-employment tax rate is 15. 2011 amended tax return form 3%. 2011 amended tax return form The rate consists of two parts: 12. 2011 amended tax return form 4% for social security (old-age, survivors, and disability insurance) and 2. 2011 amended tax return form 9% for Medicare (hospital insurance). 2011 amended tax return form Topics - This chapter discusses: Why pay self-employment tax How to pay self-employment tax Who must pay self-employment tax Figuring self-employment earnings Landlord participation in farming Methods for figuring net earnings Reporting self-employment tax Useful Items - You may want to see: Publication 541 Partnerships Form (and Instructions) 1040 U. 2011 amended tax return form S. 2011 amended tax return form Individual Income Tax Return Sch F (Form 1040) Profit or Loss From Farming Sch SE (Form 1040) Self-Employment Tax 1065 U. 2011 amended tax return form S. 2011 amended tax return form Return of Partnership Income Sch K-1 (Form 1065) Partner's Share of Income, Deductions, Credits, etc. 2011 amended tax return form See chapter 16 for information about getting publications and forms. 2011 amended tax return form Why Pay Self-Employment Tax? Social security benefits are available to self-employed persons just as they are to wage earners. 2011 amended tax return form Your payments of SE tax contribute to your coverage under the social security system. 2011 amended tax return form Social security coverage provides you with retirement benefits, disability benefits, survivor benefits, and hospital insurance (Medicare) benefits. 2011 amended tax return form How to become insured under social security. 2011 amended tax return form   You must be insured under the social security system before you begin receiving social security benefits. 2011 amended tax return form You are insured if you have the required number of credits (also called quarters of coverage). 2011 amended tax return form Earning credits in 2013. 2011 amended tax return form   You can earn a maximum of four credits per year. 2011 amended tax return form For 2013, you earn one credit for each $1,160 of combined wages and self-employment earnings subject to social security tax. 2011 amended tax return form You need $4,640 ($1,160 × 4) of combined wages and self-employment earnings subject to social security tax to earn four credits in 2013. 2011 amended tax return form It does not matter whether the income is earned in 1 quarter or is spread over 2 or more quarters. 2011 amended tax return form For an explanation of the number of credits you must have to be insured and the benefits available to you and your family under the social security program, consult your nearest Social Security Administration (SSA) office or visit the SSA website at www. 2011 amended tax return form socialsecurity. 2011 amended tax return form gov. 2011 amended tax return form Making false statements to get or to increase social security benefits may subject you to penalties. 2011 amended tax return form The Social Security Administration (SSA) time limit for posting self-employment earnings. 2011 amended tax return form   Generally, the SSA will give you credit only for self-employment earnings reported on a tax return filed within 3 years, 3 months, and 15 days after the tax year you earned the income. 2011 amended tax return form    If you file your tax return or report a change in your self-employment earnings after the SSA time limit for posting self-employment earnings, the SSA may change its records, but only to remove or reduce the amount. 2011 amended tax return form The SSA will not change its records to increase your self-employment earnings after the SSA time limit listed above. 2011 amended tax return form How To Pay Self-Employment Tax To pay SE tax, you must have a social security number (SSN) or an individual taxpayer identification number (ITIN). 2011 amended tax return form This section explains how to: Obtain an SSN or ITIN, and Pay your SE tax using estimated tax. 2011 amended tax return form An ITIN does not entitle you to social security benefits. 2011 amended tax return form Obtaining an ITIN does not change your immigration or employment status under U. 2011 amended tax return form S. 2011 amended tax return form law. 2011 amended tax return form Obtaining a social security number. 2011 amended tax return form   If you have never had an SSN, apply for one using Form SS-5, Application for a Social Security Card. 2011 amended tax return form The application is also available in Spanish. 2011 amended tax return form You can get this form at any Social Security office or by calling 1-800-772-1213. 2011 amended tax return form    You can also download Form SS-5 from the Social Security Administration website at  www. 2011 amended tax return form socialsecurity. 2011 amended tax return form gov. 2011 amended tax return form   If you have a social security number from the time you were an employee, you must use that number. 2011 amended tax return form Do not apply for a new one. 2011 amended tax return form Replacing a lost social security card. 2011 amended tax return form   If you have a number but lost your card, file Form SS-5. 2011 amended tax return form You will get a new card showing your original number, not a new number. 2011 amended tax return form Name change. 2011 amended tax return form   If your name has changed since you received your social security card, complete Form SS-5 to report a name change. 2011 amended tax return form Obtaining an individual taxpayer identification number. 2011 amended tax return form   The IRS will issue you an ITIN, for tax use only, if you are a nonresident or resident alien and you do not have, and are not eligible to get, an SSN. 2011 amended tax return form To apply for an ITIN, file Form W-7, Application for IRS Individual Taxpayer Identification Number. 2011 amended tax return form You can get this form by calling 1-800-829-3676. 2011 amended tax return form For more information on ITINs, see Publication 1915, Understanding Your IRS Individual Taxpayer Identification Number. 2011 amended tax return form Form W-7 and Publication 1915 are also available in Spanish. 2011 amended tax return form    You can also download Form W-7 from the IRS website at IRS. 2011 amended tax return form gov. 2011 amended tax return form Paying estimated tax. 2011 amended tax return form   Estimated tax is the method used to pay tax (including SE tax) on income not subject to withholding. 2011 amended tax return form You generally have to make estimated tax payments if you expect to owe tax, including SE tax, of $1,000 or more when you file your return. 2011 amended tax return form Use Form 1040-ES, Estimated Tax for Individuals, to figure and pay the tax. 2011 amended tax return form   However, if at least two-thirds of your gross income for 2013 or 2014 was from farming and you file your 2014 Form 1040 and pay all the tax due by March 2, 2015, you do not have to pay any estimated tax. 2011 amended tax return form For more information about estimated tax for farmers, see chapter 15. 2011 amended tax return form Penalty for underpayment of estimated tax. 2011 amended tax return form   You may have to pay a penalty if you do not pay enough estimated tax by its due date. 2011 amended tax return form Who Must Pay Self-Employment Tax? You must pay SE tax and file Schedule SE (Form 1040) if your net earnings from self-employment were $400 or more. 2011 amended tax return form The SE tax rules apply no matter how old you are and even if you are already receiving social security or Medicare benefits. 2011 amended tax return form Aliens. 2011 amended tax return form   Generally, resident aliens must pay self-employment tax under the same rules that apply to U. 2011 amended tax return form S. 2011 amended tax return form citizens. 2011 amended tax return form Nonresident aliens are not subject to self-employment tax. 2011 amended tax return form However, residents of the Virgin Islands, Puerto Rico, Guam, the Commonwealth of the Northern Mariana Islands, or American Samoa are subject to self-employment tax, as they are considered U. 2011 amended tax return form S. 2011 amended tax return form residents for self-employment tax purposes. 2011 amended tax return form For more information on aliens, see Publication 519, U. 2011 amended tax return form S. 2011 amended tax return form Tax Guide for Aliens. 2011 amended tax return form Are you self-employed?   You are self-employed if you carry on a trade or business (such as running a farm) as a sole proprietor, an independent contractor, a member of a partnership, or are otherwise in business for yourself. 2011 amended tax return form A trade or business is generally an activity carried on for a livelihood or in good faith to make a profit. 2011 amended tax return form Share farmer. 2011 amended tax return form   You are a self-employed farmer under an income-sharing arrangement if both the following apply. 2011 amended tax return form You produce a crop or raise livestock on land belonging to another person. 2011 amended tax return form Your share of the crop or livestock, or the proceeds from their sale, depends on the amount produced. 2011 amended tax return form Your net farm profit or loss from the income-sharing arrangement is reported on Schedule F (Form 1040) and included in your self-employment earnings. 2011 amended tax return form   If you produce a crop or livestock on land belonging to another person and are to receive a specified rate of pay, a fixed sum of money, or a fixed quantity of the crop or livestock, and not a share of the crop or livestock or their proceeds, you may be either self-employed or an employee of the landowner. 2011 amended tax return form This will depend on whether the landowner has the right to direct or control your performance of services. 2011 amended tax return form Example. 2011 amended tax return form A share farmer produces a crop on land owned by another person on a 50-50 crop-share basis. 2011 amended tax return form Under the terms of their agreement, the share farmer furnishes the labor and half the cost of seed and fertilizer. 2011 amended tax return form The landowner furnishes the machinery and equipment used to produce and harvest the crop, and half the cost of seed and fertilizer. 2011 amended tax return form The share farmer is provided a house in which to live. 2011 amended tax return form The landowner and the share farmer decide on a cropping plan. 2011 amended tax return form The share farmer is a self-employed farmer for purposes of the agreement to produce the crops, and the share farmer's part of the profit or loss from the crops is reported on Schedule F (Form 1040) and included in self-employment earnings. 2011 amended tax return form The tax treatment of the landowner is discussed later under Landlord Participation in Farming. 2011 amended tax return form Contract farming. 2011 amended tax return form   Under typical contract farming arrangements, the grower receives a fixed payment per unit of crops or finished livestock delivered to the processor or packing company. 2011 amended tax return form Since the grower typically furnishes labor and bears some production risk, the payments are reported on Schedule F and are therefore subject to self-employment tax. 2011 amended tax return form 4-H Club or FFA project. 2011 amended tax return form   If an individual participates in a 4-H Club or Future Farmers of America (FFA) project, any net income received from sales or prizes related to the project may be subject to income tax. 2011 amended tax return form Report the net income as “Other income” on line 21 of Form 1040. 2011 amended tax return form If necessary, attach a statement showing the gross income and expenses. 2011 amended tax return form The net income may not be subject to SE tax if the project is primarily for educational purposes and not for profit, and is completed by the individual under the rules and economic restrictions of the sponsoring 4-H or FFA organization. 2011 amended tax return form Such a project is generally not considered a trade or business. 2011 amended tax return form Partners in a partnership. 2011 amended tax return form   Generally, you are self-employed if you are a member of a partnership that carries on a trade or business. 2011 amended tax return form Limited partner. 2011 amended tax return form   If you are a limited partner, your partnership income is generally not subject to SE tax. 2011 amended tax return form However, guaranteed payments you receive for services you perform for the partnership are subject to SE tax and should be reported to you in box 14 of your Schedule K-1 (Form 1065). 2011 amended tax return form Business Owned and Operated by Spouses. 2011 amended tax return form   If you and your spouse jointly own and operate a farm as an unincorporated business and share in the profits and losses, you are partners in a partnership whether or not you have a formal partnership agreement. 2011 amended tax return form You must file Form 1065, instead of Schedule F, unless you make a joint election to be treated as a qualified joint venture. 2011 amended tax return form Making this election will allow you to avoid the complexity of Form 1065 but still give each spouse credit for social security earnings on which retirement benefits are based. 2011 amended tax return form Qualified joint venture. 2011 amended tax return form   If you and your spouse each materially participate as the only members of a jointly owned and operated farm, and you file a joint tax return for the tax year, you can make a joint election to be treated as a qualified joint venture instead of a partnership for the tax year. 2011 amended tax return form For an explanation of “material participation,” see the instructions for Schedule C, line G, and the instructions for Schedule F, line E. 2011 amended tax return form   To make this election, you must divide all items of income, gain, loss, deduction, and credit attributable to the business between you and your spouse in accordance with your respective interests in the venture. 2011 amended tax return form Each of you must file a separate Schedule F and a separate Schedule SE. 2011 amended tax return form For more information, see Qualified Joint Venture in the Instructions for Schedule SE (Form 1040). 2011 amended tax return form Spouse employee. 2011 amended tax return form   If your spouse is your employee, not your partner, you must withhold and pay social security and Medicare taxes for him or her. 2011 amended tax return form For more information about employment taxes, see chapter 13. 2011 amended tax return form Community property. 2011 amended tax return form   If you are a partner and your distributive share of any income or loss from a trade or business carried on by the partnership is community property, treat your share as your self-employment earnings. 2011 amended tax return form Do not treat any of your share as self-employment earnings of your spouse. 2011 amended tax return form Figuring Self-Employment Earnings Farmer. 2011 amended tax return form   If you are self-employed as a farmer, use Schedule F (Form 1040) to figure your self-employment earnings. 2011 amended tax return form Partnership income or loss. 2011 amended tax return form   If you are a member of a partnership that carries on a trade or business, the partnership should report your self-employment earnings in box 14, code A, of your Schedule K-1 (Form 1065). 2011 amended tax return form Box 14 of Schedule K-1 may also provide amounts for gross farming or fishing income (code B) and gross nonfarm income (code C). 2011 amended tax return form Use these amounts if you use the farm or nonfarm optional method to figure net earnings from self-employment (see Methods for Figuring Net Earnings , later). 2011 amended tax return form   If you are a general partner, you may need to reduce these reported earnings by amounts you claim as a section 179 deduction, unreimbursed partnership expenses, or depletion on oil and gas properties. 2011 amended tax return form   If the amount reported is a loss, include only the deductible amount when you figure your total self-employment earnings. 2011 amended tax return form   For more information, see the Partner's Instructions for Schedule K-1 (Form 1065). 2011 amended tax return form   For general information on partnerships, see Publication 541. 2011 amended tax return form More than one business. 2011 amended tax return form   If you have self-employment earnings from more than one trade, business, or profession, you generally must combine the net profit or loss from each to determine your total self-employment earnings. 2011 amended tax return form A loss from one business reduces your profit from another business. 2011 amended tax return form However, do not combine earnings from farm and nonfarm businesses if you are using one of the optional methods (discussed later) to figure net earnings. 2011 amended tax return form Community property. 2011 amended tax return form   If any of the income from a farm or business, other than a partnership, is community property under state law, it is included in the self-employment earnings of the spouse carrying on the trade or business. 2011 amended tax return form Lost income payments. 2011 amended tax return form   Lost income payments received from insurance or other sources for reducing or stopping farming activities are included in self-employment earnings. 2011 amended tax return form These include USDA payments to compensate for lost income resulting from reductions in tobacco quotas and allotments. 2011 amended tax return form Even if you are not farming when you receive the payment, it is included in self-employment earnings if it relates to your farm business (even though it is temporarily inactive). 2011 amended tax return form A connection exists if it is clear the payment would not have been made but for your conduct of your farm business. 2011 amended tax return form Gain or loss. 2011 amended tax return form   A gain or loss from the disposition of property that is neither stock in trade nor held primarily for sale to customers is not included in self-employment earnings. 2011 amended tax return form It does not matter whether the disposition is a sale, exchange, or involuntary conversion. 2011 amended tax return form For example, gains or losses from the disposition of the following types of property are not included in self-employment earnings. 2011 amended tax return form Investment property. 2011 amended tax return form Depreciable property or other fixed assets used in your trade or business. 2011 amended tax return form Livestock held for draft, breeding, sport, or dairy purposes, and not held primarily for sale, regardless of how long the livestock was held, or whether it was raised or purchased. 2011 amended tax return form Unharvested standing crops sold with land held more than 1 year. 2011 amended tax return form Timber, coal, or iron ore held for more than 1 year if an economic interest was retained, such as a right to receive coal royalties. 2011 amended tax return form   A gain or loss from the cutting of timber is not included in self-employment earnings if the cutting is treated as a sale or exchange. 2011 amended tax return form For more information on electing to treat the cutting of timber as a sale or exchange, see Timber in chapter 8. 2011 amended tax return form Wages and salaries. 2011 amended tax return form   Wages and salaries received for services performed as an employee and covered by social security or railroad retirement are not included in self-employment earnings. 2011 amended tax return form   Wages paid in kind to you for agricultural labor, such as commodity wages, are not included in self-employment earnings. 2011 amended tax return form Retired partner. 2011 amended tax return form   Retirement income received by a partner from his or her partnership under a written plan is not included in self-employment earnings if all the following apply. 2011 amended tax return form The retired partner performs no services for the partnership during the year. 2011 amended tax return form The retired partner is owed only the retirement payments. 2011 amended tax return form The retired partner's share (if any) of the partnership capital was fully paid to the retired partner. 2011 amended tax return form The payments to the retired partner are lifelong periodic payments. 2011 amended tax return form Conservation Reserve Program (CRP) payments. 2011 amended tax return form   Under the Conservation Reserve Program (CRP), if you own or operate highly erodible or other specified cropland, you may enter into a longterm contract with the USDA, agreeing to convert to a less intensive use of that cropland. 2011 amended tax return form You must include the annual rental payments and any onetime incentive payment you receive under the program on Schedule F, lines 4a and 4b. 2011 amended tax return form Cost share payments you receive may qualify for the costsharing exclusion. 2011 amended tax return form See Cost-Sharing Exclusion (Improvements), above. 2011 amended tax return form CRP payments are reported to you on Form 1099G. 2011 amended tax return form Individuals who are receiving Social Security retirement or disability benefits may exclude CRP payments when calculating self-employment tax. 2011 amended tax return form See the instructions for Schedule SE (Form 1040). 2011 amended tax return form Self-employed health insurance deduction. 2011 amended tax return form   You cannot deduct the self-employed health insurance deduction you report on Form 1040, line 29, from self-employment earnings on Schedule SE (Form 1040). 2011 amended tax return form Landlord Participation in Farming As a general rule, income and deductions from rentals and from personal property leased with real estate are not included in determining self-employment earnings. 2011 amended tax return form However, income and deductions from farm rentals, including government commodity program payments received by a landowner who rents land, are included if the rental arrangement provides that the landowner will, and does, materially participate in the production or management of production of the farm products on the land. 2011 amended tax return form Crop shares. 2011 amended tax return form   Rent paid in the form of crop shares is included in self-employment earnings for the year you sell, exchange, give away, or use the crop shares if you meet one of the four material participation tests (discussed next) at the time the crop shares are produced. 2011 amended tax return form Feeding such crop shares to livestock is considered using them. 2011 amended tax return form Your gross income for figuring your self-employment earnings includes the fair market value of the crop shares when they are used as feed. 2011 amended tax return form Material participation for landlords. 2011 amended tax return form   You materially participate if you have an arrangement with your tenant for your participation and you meet one or more of the following tests. 2011 amended tax return form You do at least three of the following. 2011 amended tax return form Pay, using cash or credit, at least half the direct costs of producing the crop or livestock. 2011 amended tax return form Furnish at least half the tools, equipment, and livestock used in the production activities. 2011 amended tax return form Advise or consult with your tenant. 2011 amended tax return form Inspect the production activities periodically. 2011 amended tax return form You regularly and frequently make, or take an important part in making, management decisions substantially contributing to or affecting the success of the enterprise. 2011 amended tax return form You work 100 hours or more spread over a period of 5 weeks or more in activities connected with agricultural production. 2011 amended tax return form You do things that, considered in their totality, show you are materially and significantly involved in the production of the farm commodities. 2011 amended tax return form These tests may be used as general guides for determining whether you are a material participant. 2011 amended tax return form Example. 2011 amended tax return form Drew Houston agrees to produce a crop on J. 2011 amended tax return form Clarke's cotton farm, with each receiving half the proceeds. 2011 amended tax return form Clarke advises Houston when to plant, spray, and pick the cotton. 2011 amended tax return form During the growing season, Clarke inspects the crop every few days to determine whether Houston is properly taking care of the crop. 2011 amended tax return form Houston furnishes all labor needed to grow and harvest the crop. 2011 amended tax return form The management decisions made by Clarke in connection with the care of the cotton crop and his regular inspection of the crop establish that he participates to a material degree in the cotton production operations. 2011 amended tax return form The income Clarke receives from his cotton farm is included in his self-employment earnings. 2011 amended tax return form Methods for Figuring Net Earnings There are three ways to figure your net earnings from self-employment. 2011 amended tax return form The regular method. 2011 amended tax return form The farm optional method. 2011 amended tax return form The nonfarm optional method. 2011 amended tax return form You must use the regular method unless you are eligible to use one or both of the optional methods. 2011 amended tax return form See Figure 12-1 , shown later. 2011 amended tax return form Figure 12-1. 2011 amended tax return form Can I Use the Optional Methods? Please click here for the text description of the image. 2011 amended tax return form Figure 12–1. 2011 amended tax return form Can I Use the Optional Methods? Why use an optional method?   You may want to use the optional methods (discussed later) when you have a loss or a small net profit and any one of the following applies. 2011 amended tax return form You want to receive credit for social security benefit coverage. 2011 amended tax return form You incurred child or dependent care expenses for which you could claim a credit. 2011 amended tax return form (An optional method may increase your earned income, which could increase your credit. 2011 amended tax return form ) You are entitled to the earned income credit. 2011 amended tax return form (An optional method may increase your earned income, which could increase your credit. 2011 amended tax return form ) You are entitled to the additional child tax credit. 2011 amended tax return form (An optional method may increase your earned income, which could increase your credit. 2011 amended tax return form ) Effects of using an optional method. 2011 amended tax return form   Using an optional method could increase your SE tax. 2011 amended tax return form Paying more SE tax may result in you getting higher social security disability or retirement benefits. 2011 amended tax return form   If you use either or both optional methods, you must figure and pay the SE tax due under these methods even if you would have had a smaller SE tax or no SE tax using the regular method. 2011 amended tax return form   The optional methods may be used only to figure your SE tax. 2011 amended tax return form To figure your income tax, include your actual self-employment earnings in gross income, regardless of which method you use to determine SE tax. 2011 amended tax return form Regular Method Multiply your total self-employment earnings by 92. 2011 amended tax return form 35% (. 2011 amended tax return form 9235) to get your net earnings under the regular method. 2011 amended tax return form See Short Schedule SE, line 4, or Long Schedule SE, line 4a. 2011 amended tax return form Net earnings figured using the regular method are also called “actual net earnings. 2011 amended tax return form ” Farm Optional Method Use the farm optional method only for self-employment earnings from a farming business. 2011 amended tax return form You can use this method if you meet either of the following tests. 2011 amended tax return form Your gross farm income is $6,960 or less. 2011 amended tax return form Your net farm profits are less than $5,024. 2011 amended tax return form Gross farm income. 2011 amended tax return form   Your gross farm income is the total of the amounts from: Schedule F (Form 1040), line 9, and Schedule K-1 (Form 1065), box 14, code B (from farm partnerships). 2011 amended tax return form Net farm profits. 2011 amended tax return form   Net farm profits generally are the total of the amounts from: Schedule F (Form 1040), line 34, and Schedule K-1 (Form 1065), box 14, code A (from farm partnerships). 2011 amended tax return form However, you may need to adjust the amount reported on Schedule K-1 if you are a general partner or if it is a loss. 2011 amended tax return form For more information, see Partnership income or loss , earlier. 2011 amended tax return form Figuring farm net earnings. 2011 amended tax return form   If you meet either of the two tests explained above, use Table 12-1. 2011 amended tax return form Figuring Farm Net Earnings , to figure your net earnings from self-employment under the farm optional method. 2011 amended tax return form Table 12-1. 2011 amended tax return form Figuring Farm Net Earnings IF your gross farm income  is. 2011 amended tax return form . 2011 amended tax return form . 2011 amended tax return form THEN your net earnings are equal to. 2011 amended tax return form . 2011 amended tax return form . 2011 amended tax return form $6,960 or less Two-thirds of your gross farm income. 2011 amended tax return form More than $6,960 $4,640 Optional method can reduce or eliminate SE tax. 2011 amended tax return form   If your gross farm income is $6,960 or less and your farm net earnings figured under the farm optional method are less than your actual net earnings, you can use the farm optional method to reduce or eliminate your SE tax. 2011 amended tax return form Your actual net earnings are your net earnings figured using the regular method, explained earlier. 2011 amended tax return form Example. 2011 amended tax return form Your gross farm income is $540 and your net farm profit is $460. 2011 amended tax return form Consequently, your net earnings figured under the farm optional method are $360 (2/3 of $540) and your actual net earnings are $425 (92. 2011 amended tax return form 35% of $460). 2011 amended tax return form You owe no SE tax if you use the optional method because your net earnings under the farm optional method are less than $400. 2011 amended tax return form Nonfarm Optional Method This is an optional method available for determining net earnings from nonfarm self-employment, much like the farm optional method. 2011 amended tax return form If you are also engaged in a nonfarm business, you may be able to use this method to figure your nonfarm net earnings. 2011 amended tax return form You can use this method even if you do not use the farm optional method for determining your farm net earnings and even if you have a net loss from your nonfarm business. 2011 amended tax return form For more information about the nonfarm optional method, see Publication 334. 2011 amended tax return form You cannot combine farm and nonfarm self-employment earnings to figure your net earnings under either of the optional methods. 2011 amended tax return form Using Both Optional Methods If you use both optional methods, you must add the net earnings figured under each method to arrive at your total net earnings from self-employment. 2011 amended tax return form You can report less than your total actual farm and nonfarm net earnings but not less than actual nonfarm net earnings. 2011 amended tax return form If you use both optional methods, you can report no more than $4,640 as your combined net earnings from self-employment. 2011 amended tax return form Reporting Self-Employment Tax Use Schedule SE (Form 1040) to figure and report your SE tax. 2011 amended tax return form Then, enter the SE tax on line 56 of Form 1040 and attach Schedule SE to Form 1040. 2011 amended tax return form Most taxpayers can use Section A–Short Schedule SE to figure their SE tax. 2011 amended tax return form However, certain taxpayers must use Section B–Long Schedule SE. 2011 amended tax return form Use the chart on page 1 of Schedule SE to find out which one to use. 2011 amended tax return form If you have to pay SE tax, you must file Form 1040 (with Schedule SE attached) even if you do not otherwise have to file a federal income tax return. 2011 amended tax return form Deduction for employer-equivalent portion of self-employment tax. 2011 amended tax return form   You can deduct the employer-equivalent portion of your SE tax in figuring your adjusted gross income. 2011 amended tax return form This deduction only affects your income tax. 2011 amended tax return form It does not affect either your net earnings from self-employment or your SE tax. 2011 amended tax return form   To deduct the tax, enter on Form 1040, line 27, the amount shown on Section A, Line 6, or Section B, line 13, Deduction for employer-equivalent portion of self-employment tax, of the Schedule SE. 2011 amended tax return form Joint return. 2011 amended tax return form   Even if you file a joint return, you cannot file a joint Schedule SE. 2011 amended tax return form This is true whether one spouse or both spouses have self-employment earnings. 2011 amended tax return form Your spouse is not considered self-employed just because you are. 2011 amended tax return form If both of you have self-employment earnings, each of you must complete a separate Schedule SE. 2011 amended tax return form However, if one spouse uses the Short Schedule SE and the other spouse has to use the Long Schedule SE, both can use the same form. 2011 amended tax return form Attach both schedules to the joint return. 2011 amended tax return form If you and your spouse operate a business as a partnership, see Business Owned and Operated by Spouses and Qualified joint venture , earlier, under Who Must Pay Self-Employment Tax . 2011 amended tax return form Prev  Up  Next   Home   More Online Publications