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2012 Amended Tax Forms

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2012 Amended Tax Forms

2012 amended tax forms Publication 957 - Introductory Material Table of Contents Future Developments Introduction Future Developments For the latest information about developments related to Publication 957, such as legislation enacted after it was published, go to www. 2012 amended tax forms irs. 2012 amended tax forms gov/pub957. 2012 amended tax forms Introduction The Social Security Administration (SSA) has special rules for back pay awarded by a court or government agency to enforce a worker protection statute (law). 2012 amended tax forms The SSA also has rules for reporting special wage payments made to employees after they retire. 2012 amended tax forms These rules enable the SSA to correctly compute an employee's benefits under the social security earnings test. 2012 amended tax forms These rules are for social security coverage and benefit purposes only. 2012 amended tax forms This publication, written primarily for employers, discusses back pay under a statute and special wage payments. 2012 amended tax forms It also explains how to report these payments to the SSA. 2012 amended tax forms For more information, visit SSA's website at www. 2012 amended tax forms socialsecurity. 2012 amended tax forms gov/employer. 2012 amended tax forms To get a copy of Form SSA-131, Employer Report of Special Wage Payments, visit SSA's website at www. 2012 amended tax forms socialsecurity. 2012 amended tax forms gov/online/ssa-131. 2012 amended tax forms html. 2012 amended tax forms Prev  Up  Next   Home   More Online Publications
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The 2012 Amended Tax Forms

2012 amended tax forms 1. 2012 amended tax forms   Filing and Paying Business Taxes Table of Contents Introduction Useful Items - You may want to see: Identification NumbersNew EIN. 2012 amended tax forms Employee. 2012 amended tax forms Other payee. 2012 amended tax forms Income TaxDo I Have To File an Income Tax Return? How Do I File? IRS e-file (Electronic Filing) When Is My Tax Return Due? How Do I Pay Income Tax? Self-Employment (SE) TaxHow to become insured under social security. 2012 amended tax forms Earning credits in 2013 and 2014. 2012 amended tax forms Employment Taxes Excise Taxes Information ReturnsWaiver of penalties. 2012 amended tax forms Penalties. 2012 amended tax forms Introduction This chapter explains the business taxes you may have to pay and the forms you may have to file. 2012 amended tax forms It also discusses taxpayer identification numbers. 2012 amended tax forms Table 1-1 lists the benefits of filing electronically. 2012 amended tax forms Table 1-2 lists the federal taxes you may have to pay, their due dates, and the forms you use to report them. 2012 amended tax forms Table 1-3 provides checklists that highlight the typical forms and schedules you may need to file if you ever go out of business. 2012 amended tax forms You may want to get Publication 509, Tax Calendars. 2012 amended tax forms It has tax calendars that tell you when to file returns and make tax payments. 2012 amended tax forms Useful Items - You may want to see: Publication 505 Tax Withholding and Estimated Tax Form (and Instructions) 1040 U. 2012 amended tax forms S. 2012 amended tax forms Individual Income Tax Return 1040-ES Estimated Tax for Individuals Sch C (Form 1040) Profit or Loss From Business Sch C-EZ (Form 1040) Net Profit From Business Sch SE (Form 1040) Self-Employment Tax See chapter 12 for information about getting publications and forms. 2012 amended tax forms Identification Numbers This section explains three types of taxpayer identification numbers, who needs them, when to use them, and how to get them. 2012 amended tax forms Social security number (SSN). 2012 amended tax forms   Generally, use your SSN as your taxpayer identification number. 2012 amended tax forms You must put this number on each of your individual income tax forms, such as Form 1040 and its schedules. 2012 amended tax forms   To apply for an SSN, use Form SS-5, Application for a Social Security Card. 2012 amended tax forms This form is available at Social Security Administration (SSA) offices or by calling 1-800-772-1213. 2012 amended tax forms It is also available from the SSA website at www. 2012 amended tax forms socialsecurity. 2012 amended tax forms gov. 2012 amended tax forms Individual taxpayer identification number (ITIN). 2012 amended tax forms   The IRS will issue an ITIN if you are a nonresident or resident alien and you do not have and are not eligible to get an SSN. 2012 amended tax forms In general, if you need to obtain an ITIN, you must attach Form W-7, Application for IRS Individual Taxpayer Identification Number, with your signed, original, completed tax return and any other required documentation and mail them to the following address. 2012 amended tax forms  Internal Revenue Service ITIN Operation P. 2012 amended tax forms O. 2012 amended tax forms Box 149342 Austin, TX 78714-9342 The exceptions are covered in detail in the instructions for Form W-7. 2012 amended tax forms If you must include another person's SSN on your return and that person does not have and cannot get an SSN, enter that person's ITIN. 2012 amended tax forms The application is also available in Spanish. 2012 amended tax forms The form is available at IRS. 2012 amended tax forms gov or you can call 1-800-829-3676 to order the form. 2012 amended tax forms    An ITIN is for tax use only. 2012 amended tax forms It does not entitle the holder to social security benefits or change the holder's employment or immigration status. 2012 amended tax forms Employer identification number (EIN). 2012 amended tax forms   You must also have an EIN to use as a taxpayer identification number if you do either of the following. 2012 amended tax forms Pay wages to one or more employees. 2012 amended tax forms File pension or excise tax returns. 2012 amended tax forms   If you must have an EIN, include it along with your SSN on your Schedule C or C-EZ. 2012 amended tax forms   You can apply for an EIN: Online by clicking on the Employer ID Numbers (EINs) link at www. 2012 amended tax forms irs. 2012 amended tax forms gov/businesses/small. 2012 amended tax forms The EIN is issued immediately once the application information is validated. 2012 amended tax forms By telephone at 1-800-829-4933. 2012 amended tax forms By mailing or faxing Form SS-4, Application for Employer Identification Number. 2012 amended tax forms New EIN. 2012 amended tax forms   You may need to get a new EIN if either the form or the ownership of your business changes. 2012 amended tax forms For more information, see Publication 1635, Understanding Your EIN. 2012 amended tax forms When you need identification numbers of other persons. 2012 amended tax forms   In operating your business, you will probably make certain payments you must report on information returns. 2012 amended tax forms These payments are discussed under Information Returns, later in this chapter. 2012 amended tax forms You must give the recipient of these payments (the payee) a statement showing the total amount paid during the year. 2012 amended tax forms You must include the payee's identification number and your identification number on the returns and statements. 2012 amended tax forms Employee. 2012 amended tax forms   If you have employees, you must get an SSN from each of them. 2012 amended tax forms Record the name and SSN of each employee exactly as they are shown on the employee's social security card. 2012 amended tax forms If the employee's name is not correct as shown on the card, the employee should request a new card from the SSA. 2012 amended tax forms This may occur if the employee's name was changed due to marriage or divorce. 2012 amended tax forms   Form W-4, Employee's Withholding Allowance Certificate, is completed by each employee so the correct federal income tax can be withheld from their pay. 2012 amended tax forms   If your employee does not have an SSN, he or she should file Form SS-5 with the SSA. 2012 amended tax forms Other payee. 2012 amended tax forms   If you make payments to someone who is not your employee and you must report the payments on an information return, get that person's SSN. 2012 amended tax forms If you must report payments to an organization, such as a corporation or partnership, you must get its EIN. 2012 amended tax forms   To get the payee's SSN or EIN, use Form W-9, Request for Taxpayer Identification Number and Certification. 2012 amended tax forms   A payee who does not provide you with an identification number may be subject to backup withholding. 2012 amended tax forms For information on backup withholding, see the Form W-9 instructions and the General Instructions for Certain Information Returns. 2012 amended tax forms Income Tax This part explains whether you have to file an income tax return and when you file it. 2012 amended tax forms It also explains how you pay the tax. 2012 amended tax forms Do I Have To File an Income Tax Return? You have to file an income tax return for 2013 if your net earnings from self-employment were $400 or more. 2012 amended tax forms If your net earnings from self-employment were less than $400, you still have to file an income tax return if you meet any other filing requirement listed in the Form 1040 instructions. 2012 amended tax forms How Do I File? File your income tax return on Form 1040 and attach Schedule C or Schedule C-EZ. 2012 amended tax forms Enter the net profit or loss from Schedule C or Schedule C-EZ on page 1 of Form 1040. 2012 amended tax forms Use Schedule C to figure your net profit or loss from your business. 2012 amended tax forms If you operated more than one business as a sole proprietorship, you must attach a separate Schedule C for each business. 2012 amended tax forms You can use the simpler Schedule C-EZ if you operated only one business as a sole proprietorship, you did not have a net loss, and you meet the other requirements listed in Part I of the schedule. 2012 amended tax forms IRS e-file (Electronic Filing) Please click here for the text description of the image. 2012 amended tax forms E-file logo You may be able to file your tax returns electronically using an IRS e-file option. 2012 amended tax forms Table 1-1 lists the benefits of IRS e-file. 2012 amended tax forms IRS e-file uses automation to replace most of the manual steps needed to process paper returns. 2012 amended tax forms As a result, the processing of e-file returns is faster and more accurate than the processing of paper returns. 2012 amended tax forms As with a paper return, you are responsible for making sure your return contains accurate information and is filed on time. 2012 amended tax forms Using e-file does not affect your chances of an IRS examination of your return. 2012 amended tax forms You can file most commonly used business forms using IRS e-file. 2012 amended tax forms For more information, visit IRS. 2012 amended tax forms gov. 2012 amended tax forms Electronic signatures. 2012 amended tax forms   Paperless filing is easier than you think and it's available to most taxpayers who file electronically—including those first-time filers who were 16 or older at the end of 2013. 2012 amended tax forms If you file electronically using tax preparation software or a tax professional, you will participate in the Self-Select PIN (personal identification number) program. 2012 amended tax forms If you are married filing jointly, you and your spouse will each need to create a PIN and enter these PINs as your electronic signatures. 2012 amended tax forms    To create a PIN, you must know your adjusted gross income (AGI) from your originally filed 2012 income tax return (not from an amended return, Form 1040X, or any math error notice from the IRS). 2012 amended tax forms You will also need to provide your date of birth (DOB). 2012 amended tax forms Make sure your DOB is accurate and matches the information on record with the Social Security Administration before you e-file. 2012 amended tax forms To do this, check your annual Social Security Statement. 2012 amended tax forms   With a Self-Select PIN, there is nothing to sign and nothing to mail—not even your Forms W-2. 2012 amended tax forms For more details on the Self-Select PIN program, visit IRS. 2012 amended tax forms gov. 2012 amended tax forms State returns. 2012 amended tax forms   In most states, you can file an electronic state return simultaneously with your federal return. 2012 amended tax forms For more information, check with your local IRS office, state tax agency, tax professional, or IRS. 2012 amended tax forms gov. 2012 amended tax forms Refunds. 2012 amended tax forms   You can have your refund check mailed to you, or you can have your refund deposited directly to your checking or savings account. 2012 amended tax forms   With e-file, your refund will be issued in half the time as when filing on paper. 2012 amended tax forms Most refunds are issued within 3 weeks. 2012 amended tax forms If you choose Direct Deposit, you can receive your refund in as few as 10 days. 2012 amended tax forms Offset against debts. 2012 amended tax forms   As with a paper return, you may not get all of your refund if you owe certain past-due amounts, such as federal tax, state tax, a student loan, or child support. 2012 amended tax forms You will be notified if the refund you claimed has been offset against your debts. 2012 amended tax forms Refund inquiries. 2012 amended tax forms   You can check the status of your refund if it has been at least 24 hours (4 weeks if you mailed a paper return) from the date you filed your return. 2012 amended tax forms Be sure to have a copy of your tax return available because you will need to know the filing status, the first social security number shown on the return, and the exact whole-dollar amount of the refund. 2012 amended tax forms To check on your refund, do one of the following. 2012 amended tax forms Go to IRS. 2012 amended tax forms gov and click on Where's My Refund. 2012 amended tax forms Call 1-800-829-4477 for automated refund information, and follow the recorded instructions. 2012 amended tax forms Call 1-800-829-1954 during the hours shown in your form instructions. 2012 amended tax forms Balance due. 2012 amended tax forms   If you owe tax, you must pay it by April 15, 2014, to avoid late-payment penalties and interest. 2012 amended tax forms You can make your payment electronically by scheduling an electronic funds withdrawal from your checking or savings account or by credit card. 2012 amended tax forms Using an Authorized IRS e-file Provider Many tax professionals can electronically file paperless returns for their clients. 2012 amended tax forms You have two options. 2012 amended tax forms You can prepare your return, take it to an authorized IRS e-file provider, and have the provider transmit it electronically to the IRS. 2012 amended tax forms You can have an authorized IRS e-file provider prepare your return and transmit it for you electronically. 2012 amended tax forms You will be asked to complete Form 8879, IRS e-file Signature Authorization, to authorize the provider to enter your self-selected PIN on your return. 2012 amended tax forms Depending on the provider and the specific services requested, a fee may be charged. 2012 amended tax forms To find an authorized IRS e-file provider near you, go to IRS. 2012 amended tax forms gov or look for an “Authorized IRS e-file Provider” sign. 2012 amended tax forms Using Your Personal Computer A computer with Internet access is all you need to file your tax return using IRS e-file. 2012 amended tax forms When you use your personal computer, you can e-file your return from your home any time of the day or night. 2012 amended tax forms Sign your return electronically using a self-selected PIN to complete the process. 2012 amended tax forms There is no signature form to submit or Forms W-2 to send in. 2012 amended tax forms Free Internet filing options. 2012 amended tax forms   More taxpayers can now prepare and e-file their individual income tax returns free using commercial tax preparation software accessible through IRS. 2012 amended tax forms gov or www. 2012 amended tax forms usa. 2012 amended tax forms gov. 2012 amended tax forms The IRS is partnering with the tax software industry to offer free preparation and filing services to a significant number of taxpayers. 2012 amended tax forms Security and privacy certificate programs will assure tax data is safe and secure. 2012 amended tax forms To see if you qualify for these services, visit the Return Preparation and Filing Options page at IRS. 2012 amended tax forms gov. 2012 amended tax forms   If you cannot use the free services, you can buy tax preparation software at various electronics stores or computer and office supply stores. 2012 amended tax forms You can also download software from the Internet or prepare and file your return completely online by using tax preparation software available on the Internet. 2012 amended tax forms Filing Through Employers and Financial Institutions Some businesses offer free e-file to their employees, members, or customers. 2012 amended tax forms Others offer it for a fee. 2012 amended tax forms Ask your employer or financial institution if they offer IRS e-file as an employee, member, or customer benefit. 2012 amended tax forms Free Help With Your Return Free help in preparing your return is available nationwide from IRS-trained volunteers. 2012 amended tax forms The Volunteer Income Tax Assistance (VITA) program is designed to help low-income taxpayers, and the Tax Counseling for the Elderly (TCE) program is designed to assist taxpayers age 60 or older with their tax returns. 2012 amended tax forms Some locations offer free electronic filing. 2012 amended tax forms Table 1-1. 2012 amended tax forms Benefits of IRS e-file Accuracy • Your chance of getting an error notice from the IRS is significantly reduced. 2012 amended tax forms Security • Your privacy and security are assured. 2012 amended tax forms Electronic signatures • Create your own personal identification number (PIN) and file a completely paperless return through your tax preparation software or tax professional. 2012 amended tax forms There is nothing to mail. 2012 amended tax forms Proof of acceptance • You receive an electronic acknowledgment within 48 hours that the IRS has accepted your return for processing. 2012 amended tax forms Fast refunds • You get your refund faster with Direct Deposit—in as few as 10 days. 2012 amended tax forms Free Internet filing options • Use IRS. 2012 amended tax forms gov to access commercial tax preparation and e-file services available at no cost to eligible taxpayers. 2012 amended tax forms Electronic payment options • Convenient, safe, and secure electronic payment options are available. 2012 amended tax forms E-file and pay your taxes in a single step. 2012 amended tax forms Schedule an electronic funds withdrawal from your checking or savings account (up to and including April 15, 2014) or pay by credit card. 2012 amended tax forms Federal/State filing • Prepare and file your federal and state tax returns together and double the benefits you get from e-file. 2012 amended tax forms When Is My Tax Return Due? Form 1040 for calendar year 2013 is due by April 15, 2014. 2012 amended tax forms If you use a fiscal year (explained in chapter 2), your return is due by the 15th day of the 4th month after the end of your fiscal year. 2012 amended tax forms If you file late, you may have to pay penalties and interest. 2012 amended tax forms If you cannot file your return on time, use Form 4868, Application for Automatic Extension of Time To File U. 2012 amended tax forms S. 2012 amended tax forms Individual Income Tax Return, to request an automatic 6-month extension. 2012 amended tax forms For calendar year taxpayers, this will extend the tax filing due date until October 15. 2012 amended tax forms Filing an extension does not extend the time to pay your taxes, only the time to file the tax return. 2012 amended tax forms How Do I Pay Income Tax? Federal income tax is a pay-as-you-go tax. 2012 amended tax forms You must pay it as you earn or receive income during the year. 2012 amended tax forms An employee usually has income tax withheld from his or her pay. 2012 amended tax forms If you do not pay your tax through withholding, or do not pay enough tax that way, you might have to pay estimated tax. 2012 amended tax forms You generally have to make estimated tax payments if you expect to owe taxes, including self-employment tax (discussed later), of $1,000 or more when you file your return. 2012 amended tax forms Use Form 1040-ES to figure and pay the tax. 2012 amended tax forms If you do not have to make estimated tax payments, you can pay any tax due when you file your return. 2012 amended tax forms For more information on estimated tax, see Publication 505, Tax Withholding and Estimated Tax. 2012 amended tax forms What are my payment options?   You can pay your estimated tax electronically using various options. 2012 amended tax forms If you pay electronically, there is no need to mail in Form 1040-ES payment vouchers. 2012 amended tax forms These options include: Paying electronically through the Electronic Federal Tax Payment System (EFTPS). 2012 amended tax forms Paying by authorizing an electronic funds withdrawal when you file Form 1040 electronically. 2012 amended tax forms Paying by credit or debit card over the phone or by Internet. 2012 amended tax forms Other options include crediting an overpayment from your 2013 return to your 2014 estimated tax, or mailing a check or money order with a Form 1040-ES payment voucher. 2012 amended tax forms EFTPS    To enroll in EFTPS, go to www. 2012 amended tax forms eftps. 2012 amended tax forms gov or call 1-800-555-4477. 2012 amended tax forms When you request a new EIN and you will have a tax obligation, you are automatically enrolled in EFTPS. 2012 amended tax forms Benefits of EFTPS: The chance of an error in making your payments is reduced. 2012 amended tax forms You receive immediate confirmation of every transaction. 2012 amended tax forms Penalty for underpayment of tax. 2012 amended tax forms   If you did not pay enough income tax and self-employment tax for 2013 by withholding or by making estimated tax payments, you may have to pay a penalty on the amount not paid. 2012 amended tax forms The IRS will figure the penalty for you and send you a bill. 2012 amended tax forms Or you can use Form 2210, Underpayment of Estimated Tax by Individuals, Estates, and Trusts, to see if you have to pay a penalty and to figure the penalty amount. 2012 amended tax forms For more information, see Publication 505. 2012 amended tax forms Self-Employment (SE) Tax Self-employment tax (SE tax) is a social security and Medicare tax primarily for individuals who work for themselves. 2012 amended tax forms It is similar to the social security and Medicare taxes withheld from the pay of most wage earners. 2012 amended tax forms If you earned income as a statutory employee, you do not pay SE tax on that income. 2012 amended tax forms Social security coverage. 2012 amended tax forms   Social security benefits are available to self-employed persons just as they are to wage earners. 2012 amended tax forms Your payments of SE tax contribute to your coverage under the social security system. 2012 amended tax forms Social security coverage provides you with retirement benefits, disability benefits, survivor benefits, and hospital insurance (Medicare) benefits. 2012 amended tax forms By not reporting all of your self-employment income, you could cause your social security benefits to be lower when you retire. 2012 amended tax forms How to become insured under social security. 2012 amended tax forms   You must be insured under the social security system before you begin receiving social security benefits. 2012 amended tax forms You are insured if you have the required number of credits (also called quarters of coverage), discussed next. 2012 amended tax forms Earning credits in 2013 and 2014. 2012 amended tax forms   For 2013, you received one credit, up to a maximum of four credits, for each $1,160 ($1,200 for 2014) of income subject to social security taxes. 2012 amended tax forms Therefore, for 2013, if you had income (self-employment and wages) of $4,640 that was subject to social security taxes, you receive four credits ($4,640 ÷ $1,160). 2012 amended tax forms   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. 2012 amended tax forms    Making false statements to get or to increase social security benefits may subject you to penalties. 2012 amended tax forms The Social Security Administration (SSA) time limit for posting self-employment income. 2012 amended tax forms   Generally, the SSA will give you credit only for self-employment income reported on a tax return filed within 3 years, 3 months, and 15 days after the tax year you earned the income. 2012 amended tax forms If you file your tax return or report a change in your self-employment income after this time limit, the SSA may change its records, but only to remove or reduce the amount. 2012 amended tax forms The SSA will not change its records to increase your self-employment income. 2012 amended tax forms Who must pay self-employment tax. 2012 amended tax forms   You must pay SE tax and file Schedule SE (Form 1040) if either of the following applies. 2012 amended tax forms Your net earnings from self-employment (excluding church employee income) were $400 or more. 2012 amended tax forms You had church employee income of $108. 2012 amended tax forms 28 or more. 2012 amended tax forms The SE tax rules apply no matter how old you are and even if you are already receiving social security or Medicare benefits. 2012 amended tax forms SE tax rate. 2012 amended tax forms   For 2013, the SE tax rate on net earnings is 15. 2012 amended tax forms 3% (12. 2012 amended tax forms 4% social security tax plus 2. 2012 amended tax forms 9% Medicare tax). 2012 amended tax forms Maximum earnings subject to SE tax. 2012 amended tax forms   Only the first $113,700 of your combined wages, tips, and net earnings in 2013 is subject to any combination of the 12. 2012 amended tax forms 4% social security part of SE tax, social security tax, or railroad retirement (tier 1) tax. 2012 amended tax forms   All your combined wages, tips, and net earnings in 2013 are subject to any combination of the 2. 2012 amended tax forms 9% Medicare part of SE tax, social security tax, or railroad retirement (tier 1) tax. 2012 amended tax forms   If wages and tips you receive as an employee are subject to either social security or railroad retirement (tier 1) tax, or both, and total at least $113,700, do not pay the 12. 2012 amended tax forms 4% social security part of the SE tax on any of your net earnings. 2012 amended tax forms However, you must pay the 2. 2012 amended tax forms 9% Medicare part of the SE tax on all your net earnings. 2012 amended tax forms Deduct one-half of your SE tax as an adjustment to income on line 27 of Form 1040. 2012 amended tax forms   More information. 2012 amended tax forms   For information on methods of calculating SE tax, see Chapter 10, Self-Employment Tax. 2012 amended tax forms Table 1-2. 2012 amended tax forms Which Forms Must I File? IF you are liable for: THEN use Form: DUE by:1 Income tax 1040 and Schedule C or C-EZ2 15th day of 4th month after end of  tax year. 2012 amended tax forms Self-employment tax Schedule SE File with Form 1040. 2012 amended tax forms Estimated tax 1040-ES 15th day of 4th, 6th, and 9th months of tax year, and 15th day of 1st month after the end of tax year. 2012 amended tax forms Social security and Medicare taxes and income tax withholding 941 or 944 April 30, July 31, October 31, and January 313. 2012 amended tax forms     See Publication 15. 2012 amended tax forms Providing information on social security and Medicare taxes and income tax withholding W-2 (to employee)  W-2 and W-3 (to the Social Security Administration) January 313. 2012 amended tax forms   Last day of February (March 31 if filing electronically)3. 2012 amended tax forms Federal unemployment (FUTA) tax 940 January 313. 2012 amended tax forms     April 30, July 31, October 31, and January 31, but only if the liability for unpaid tax is more than $500. 2012 amended tax forms Filing information returns for payments to nonemployees and transactions with other persons See Information Returns Forms 1099 – to the recipient by January 31 and to the IRS by February 28 (March 31 if filing electronically). 2012 amended tax forms     Other forms – see the General Instructions for Certain Information Returns. 2012 amended tax forms Excise tax See Excise Taxes See the instructions to the forms. 2012 amended tax forms 1 If a due date falls on a Saturday, Sunday, or legal holiday, file by the next day that is not a Saturday, Sunday, or legal holiday. 2012 amended tax forms For more information, see Publication 509, Tax Calendars. 2012 amended tax forms 2 File a separate schedule for each business. 2012 amended tax forms 3 See the form instructions if you go out of business, change the form of your business, or stop paying wages. 2012 amended tax forms     Employment Taxes If you have employees, you will need to file forms to report employment taxes. 2012 amended tax forms Employment taxes include the following items. 2012 amended tax forms Social security and Medicare taxes. 2012 amended tax forms Federal income tax withholding. 2012 amended tax forms Federal unemployment (FUTA) tax. 2012 amended tax forms For more information, see Publication 15 (Circular E), Employer's Tax Guide. 2012 amended tax forms That publication explains your tax responsibilities as an employer. 2012 amended tax forms To help you determine whether the people working for you are your employees, see Publication 15-A, Employer's Supplemental Tax Guide. 2012 amended tax forms That publication has information to help you determine whether an individual is an independent contractor or an employee. 2012 amended tax forms If you incorrectly classify an employee as an independent contractor, you may be held liable for employment taxes for that worker plus a penalty. 2012 amended tax forms An independent contractor is someone who is self-employed. 2012 amended tax forms You do not generally have to withhold or pay any taxes on payments made to an independent contractor. 2012 amended tax forms Excise Taxes This section identifies some of the excise taxes you may have to pay and the forms you have to file if you do any of the following. 2012 amended tax forms Manufacture or sell certain products. 2012 amended tax forms Operate certain kinds of businesses. 2012 amended tax forms Use various kinds of equipment, facilities, or products. 2012 amended tax forms Receive payment for certain services. 2012 amended tax forms For more information on excise taxes, see Publication 510, Excise Taxes. 2012 amended tax forms Form 720. 2012 amended tax forms   The federal excise taxes reported on Form 720, Quarterly Federal Excise Tax Return, consist of several broad categories of taxes, including the following. 2012 amended tax forms Environmental taxes on the sale or use of ozone-depleting chemicals and imported products containing or manufactured with these chemicals. 2012 amended tax forms Communications and air transportation taxes. 2012 amended tax forms Fuel taxes. 2012 amended tax forms Tax on the first retail sale of heavy trucks, trailers, and tractors. 2012 amended tax forms Manufacturers taxes on the sale or use of a variety of different articles. 2012 amended tax forms Tax on indoor tanning services. 2012 amended tax forms Form 2290. 2012 amended tax forms   There is a federal excise tax on the use of certain trucks, truck tractors, and buses on public highways. 2012 amended tax forms The tax applies to vehicles having a taxable gross weight of 55,000 pounds or more. 2012 amended tax forms Report the tax on Form 2290, Heavy Highway Vehicle Use Tax Return. 2012 amended tax forms For more information, see the Instructions for Form 2290. 2012 amended tax forms Depositing excise taxes. 2012 amended tax forms   If you have to file a quarterly excise tax return on Form 720, you may have to deposit your excise taxes before the return is due. 2012 amended tax forms For details on depositing excise taxes, see the Instructions for Form 720. 2012 amended tax forms Information Returns If you make or receive payments in your business, you may have to report them to the IRS on information returns. 2012 amended tax forms The IRS compares the payments shown on the information returns with each person's income tax return to see if the payments were included in income. 2012 amended tax forms You must give a copy of each information return you are required to file to the recipient or payer. 2012 amended tax forms In addition to the forms described below, you may have to use other returns to report certain kinds of payments or transactions. 2012 amended tax forms For more details on information returns and when you have to file them, see the General Instructions for Certain Information Returns. 2012 amended tax forms Form 1099-MISC. 2012 amended tax forms   Use Form 1099-MISC, Miscellaneous Income, to report certain payments you make in your business. 2012 amended tax forms These payments include the following items. 2012 amended tax forms Payments of $600 or more for services performed for your business by people not treated as your employees, such as fees to subcontractors, attorneys, accountants, or directors. 2012 amended tax forms Rent payments of $600 or more, other than rents paid to real estate agents. 2012 amended tax forms Prizes and awards of $600 or more that are not for services, such as winnings on TV or radio shows. 2012 amended tax forms Royalty payments of $10 or more. 2012 amended tax forms Payments to certain crew members by operators of fishing boats. 2012 amended tax forms You also use Form 1099-MISC to report your sales of $5,000 or more of consumer goods to a person for resale anywhere other than in a permanent retail establishment. 2012 amended tax forms Form W-2. 2012 amended tax forms   You must file Form W-2, Wage and Tax Statement, to report payments to your employees, such as wages, tips, and other compensation, withheld income, social security, and Medicare taxes. 2012 amended tax forms You can file Form W-2 online. 2012 amended tax forms For more information about Form W-2, see the General Instructions for Forms W-2 and W-3. 2012 amended tax forms Penalties. 2012 amended tax forms   The law provides for the following penalties if you do not file Form 1099-MISC or Form W-2 or do not correctly report the information. 2012 amended tax forms For more information, see the General Instructions for Certain Information Returns. 2012 amended tax forms Failure to file information returns. 2012 amended tax forms This penalty applies if you do not file information returns by the due date, do not include all required information, or report incorrect information. 2012 amended tax forms Failure to furnish correct payee statements. 2012 amended tax forms This penalty applies if you do not furnish a required statement to a payee by the required date, do not include all required information, or report incorrect information. 2012 amended tax forms Waiver of penalties. 2012 amended tax forms   These penalties will not apply if you can show that the failure was due to reasonable cause and not willful neglect. 2012 amended tax forms   In addition, there is no penalty for failure to include all required information, or for including incorrect information, on a de minimis (small) number of information returns if you correct the errors by August 1 of the year the returns are due. 2012 amended tax forms (A de minimis number of returns is the greater of 10 or ½ of 1% of the total number of returns you are required to file for the year. 2012 amended tax forms ) Form 8300. 2012 amended tax forms   You must file Form 8300, Report of Cash Payments Over $10,000 Received in a Trade or Business, if you receive more than $10,000 in cash in one transaction, or two or more related business transactions. 2012 amended tax forms Cash includes U. 2012 amended tax forms S. 2012 amended tax forms and foreign coin and currency. 2012 amended tax forms It also includes certain monetary instruments such as cashier's and traveler's checks and money orders. 2012 amended tax forms Cash does not include a check drawn on an individual's personal account (personal check). 2012 amended tax forms For more information, see Publication 1544, Reporting Cash Payments of Over $10,000 (Received in a Trade or Business). 2012 amended tax forms Penalties. 2012 amended tax forms   There are civil and criminal penalties, including up to 5 years in prison, for not filing Form 8300, filing (or causing the filing of) a false or fraudulent Form 8300, or structuring a transaction to evade reporting requirements. 2012 amended tax forms Table 1-3. 2012 amended tax forms Going Out of Business Checklists (Note. 2012 amended tax forms The following checklists highlight the typical final forms and schedules you may need to file if you ever go out of business. 2012 amended tax forms For more information, see the instructions for the listed forms. 2012 amended tax forms ) IF you are liable for:   THEN you may need to: Income tax □ File Schedule C or C-EZ with your Form 1040 for the year in which you go out of business. 2012 amended tax forms   □ File Form 4797 with your Form 1040 for each year in which you sell or exchange property used in your business or in which the business use of certain section 179 or listed property drops to 50% or less. 2012 amended tax forms   □ File Form 8594 with your Form 1040 if you sold your business. 2012 amended tax forms Self-employment tax □ File Schedule SE with your Form 1040 for the year in which you go out of business. 2012 amended tax forms Employment taxes □ File Form 941 (or Form 944) for the calendar quarter in which you make final wage payments. 2012 amended tax forms Note. 2012 amended tax forms Do not forget to check the box and enter the date final wages were paid on line 15 of Form 941 or line 14 of Form 944. 2012 amended tax forms   □ File Form 940 for the calendar year in which final wages were paid. 2012 amended tax forms Note. 2012 amended tax forms Do not forget to check box d, Final: Business closed or stopped paying wages, under Type of Return. 2012 amended tax forms Information returns □ Provide Forms W-2 to your employees for the calendar year in which you make final wage payments. 2012 amended tax forms Note. 2012 amended tax forms These forms are generally due by the due date of your final Form 941 or Form 944. 2012 amended tax forms   □ File Form W-3 to file Forms W-2. 2012 amended tax forms Note. 2012 amended tax forms These forms are generally due within 1 month after the due date of your final Form 941 or Form 944. 2012 amended tax forms   □ Provide Forms 1099-MISC to each person to whom you have paid at least $600 for services (including parts and materials) during the calendar year in which you go out of business. 2012 amended tax forms   □ File Form 1096 to file Forms 1099-MISC. 2012 amended tax forms Prev  Up  Next   Home   More Online Publications