Filing Your Taxes Online is Fast, Easy and Secure.
Start now and receive your tax refund in as little as 7 days.

1. Get Answers

Your online questions are customized to your unique tax situation.

2. Maximize your Refund

Find tax credits for everything from school tuition to buying a hybri

3. E-File for FREE

E-file free with direct deposit to get your refund in as few as 7 days.

Filing your taxes with paper mail can be difficult and it could take weeks for your refund to arrive. IRS e-file is easy, fast and secure. There is no paperwork going to the IRS so tax refunds can be processed in as little as 7 days with direct deposit. As you prepare your taxes online, you can see your tax refund in real time.

FREE audit support and representation from an enrolled agent – NEW and only from H&R Block

2012 Income Tax Forms 1040ez

File State Income Tax Free1040ez Printable Tax FormsFile My State Tax Return FreeDownload State Tax FormsWww Irs Gov EfileState Income Tax TablesFree Tax FilingFree File For State TaxesHow To File 2012 TaxesWhere To File Your State Taxes For Free2012 Online Tax ReturnFree Fed And State Tax FilingFile Amended Tax Return FreeTurbo Tax Form 1040x2011 Form 1040xHow To File State Taxes OnlyH&r Block Ez FormEz 1040 Form 20112010 Federal Tax FormsFilling Out 1040xState Income Tax QuestionsTax Software 1040nrFree State Tax Filing 2012Turbo Tax For 2011 Tax YearHow To File A Amended Tax Return For 2011Amend My 2011 TaxesWww Myfreetaxes Com UnitedwaymhcWww Gov FreefileFile Tax ReturnFree Efile For 2012 Taxes1040 EzHr Block 2011 Tax SoftwareFile A 1040ezWww Irs Gov Efile 941File State Tax ReturnE File 2012 Federal TaxesWhere To File 2012 Federal Income Tax ReturnFree File 2011 Tax ReturnCan You E File An Amended ReturnHow To Do An Amended Tax Return

2012 Income Tax Forms 1040ez

2012 income tax forms 1040ez 12. 2012 income tax forms 1040ez   How To Get More Information Table of Contents Internal Revenue ServiceLow Income Taxpayer Clinics (LITCs) Small Business Administration Other Federal Agencies This section describes the help the IRS and other federal agencies offer to taxpayers who operate their own businesses. 2012 income tax forms 1040ez Internal Revenue Service 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. 2012 income tax forms 1040ez Free help with your return. 2012 income tax forms 1040ez   You can get free help preparing your return nationwide from IRS-certified volunteers. 2012 income tax forms 1040ez The Volunteer Income Tax Assistance (VITA) program helps low-to-moderate income, elderly, people with disabilities, and limited English proficient taxpayers. 2012 income tax forms 1040ez The Tax Counseling for the Elderly (TCE) program helps taxpayers age 60 and older with their tax returns. 2012 income tax forms 1040ez 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. 2012 income tax forms 1040ez In addition, some VITA and TCE sites provide taxpayers the opportunity to prepare their own return with help from an IRS-certified volunteer. 2012 income tax forms 1040ez To find the nearest VITA or TCE site, you can use the VITA Locator Tool on IRS. 2012 income tax forms 1040ez gov, download the IRS2Go app, or call 1-800-906-9887. 2012 income tax forms 1040ez   As part of the TCE program, AARP offers the Tax-Aide counseling program. 2012 income tax forms 1040ez To find the nearest AARP Tax-Aide site, visit AARP's website at www. 2012 income tax forms 1040ez aarp. 2012 income tax forms 1040ez org/money/taxaide or call 1-888-227-7669. 2012 income tax forms 1040ez For more information on these programs, go to IRS. 2012 income tax forms 1040ez gov and enter “VITA” in the search box. 2012 income tax forms 1040ez Internet. 2012 income tax forms 1040ez    IRS. 2012 income tax forms 1040ez gov and IRS2Go are ready when you are —24 hours a day, 7 days a week. 2012 income tax forms 1040ez Download the free IRS2Go app from the iTunes app store or from Google Play. 2012 income tax forms 1040ez 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. 2012 income tax forms 1040ez Check the status of your 2013 refund with the Where's My Refund? application on IRS. 2012 income tax forms 1040ez gov or download the IRS2Go app and select the Refund Status option. 2012 income tax forms 1040ez The IRS issues more than 9 out of 10 refunds in less than 21 days. 2012 income tax forms 1040ez 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. 2012 income tax forms 1040ez You will also be given a personalized refund date as soon as the IRS processes your tax return and approves your refund. 2012 income tax forms 1040ez The IRS updates Where's My Refund? every 24 hours, usually overnight, so you only need to check once a day. 2012 income tax forms 1040ez Use the Interactive Tax Assistant (ITA) to research your tax questions. 2012 income tax forms 1040ez No need to wait on the phone or stand in line. 2012 income tax forms 1040ez 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. 2012 income tax forms 1040ez When you reach the response screen, you can print the entire interview and the final response for your records. 2012 income tax forms 1040ez New subject areas are added on a regular basis. 2012 income tax forms 1040ez  Answers not provided through ITA may be found in Tax Trails, one of the Tax Topics on IRS. 2012 income tax forms 1040ez gov which contain general individual and business tax information or by searching the IRS Tax Map, which includes an international subject index. 2012 income tax forms 1040ez You can use the IRS Tax Map, to search publications and instructions by topic or keyword. 2012 income tax forms 1040ez The IRS Tax Map integrates forms and publications into one research tool and provides single-point access to tax law information by subject. 2012 income tax forms 1040ez 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. 2012 income tax forms 1040ez 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. 2012 income tax forms 1040ez You can also ask the IRS to mail a return or an account transcript to you. 2012 income tax forms 1040ez Only the mail option is available by choosing the Tax Records option on the IRS2Go app by selecting Mail Transcript on IRS. 2012 income tax forms 1040ez gov or by calling 1-800-908-9946. 2012 income tax forms 1040ez Tax return and tax account transcripts are generally available for the current year and the past three years. 2012 income tax forms 1040ez Determine if you are eligible for the EITC and estimate the amount of the credit with the Earned Income Tax Credit (EITC) Assistant. 2012 income tax forms 1040ez Visit Understanding Your IRS Notice or Letter to get answers to questions about a notice or letter you received from the IRS. 2012 income tax forms 1040ez 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. 2012 income tax forms 1040ez Check the status of your amended return using Where's My Amended Return? Go to IRS. 2012 income tax forms 1040ez gov and enter Where's My Amended Return? in the search box. 2012 income tax forms 1040ez You can generally expect your amended return to be processed up to 12 weeks from the date we receive it. 2012 income tax forms 1040ez It can take up to 3 weeks from the date you mailed it to show up in our system. 2012 income tax forms 1040ez Make a payment using one of several safe and convenient electronic payment options available on IRS. 2012 income tax forms 1040ez gov. 2012 income tax forms 1040ez Select the Payment tab on the front page of IRS. 2012 income tax forms 1040ez gov for more information. 2012 income tax forms 1040ez Determine if you are eligible and apply for an online payment agreement, if you owe more tax than you can pay today. 2012 income tax forms 1040ez Figure your income tax withholding with the IRS Withholding Calculator on IRS. 2012 income tax forms 1040ez gov. 2012 income tax forms 1040ez 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. 2012 income tax forms 1040ez Determine if you might be subject to the Alternative Minimum Tax by using the Alternative Minimum Tax Assistant on IRS. 2012 income tax forms 1040ez gov. 2012 income tax forms 1040ez Request an Electronic Filing PIN by going to IRS. 2012 income tax forms 1040ez gov and entering Electronic Filing PIN in the search box. 2012 income tax forms 1040ez Download forms, instructions and publications, including accessible versions for people with disabilities. 2012 income tax forms 1040ez Locate the nearest Taxpayer Assistance Center (TAC) using the Office Locator tool on IRS. 2012 income tax forms 1040ez gov, or choose the Contact Us option on the IRS2Go app and search Local Offices. 2012 income tax forms 1040ez An employee can answer questions about your tax account or help you set up a payment plan. 2012 income tax forms 1040ez Before you visit, check the Office Locator on IRS. 2012 income tax forms 1040ez gov, or Local Offices under Contact Us on IRS2Go to confirm the address, phone number, days and hours of operation, and the services provided. 2012 income tax forms 1040ez If you have a special need, such as a disability, you can request an appointment. 2012 income tax forms 1040ez Call the local number listed in the Office Locator, or look in the phone book under United States Government, Internal Revenue Service. 2012 income tax forms 1040ez Apply for an Employer Identification Number (EIN). 2012 income tax forms 1040ez Go to IRS. 2012 income tax forms 1040ez gov and enter Apply for an EIN in the search box. 2012 income tax forms 1040ez Read the Internal Revenue Code, regulations, or other official guidance. 2012 income tax forms 1040ez Read Internal Revenue Bulletins. 2012 income tax forms 1040ez Sign up to receive local and national tax news and more by email. 2012 income tax forms 1040ez Just click on “subscriptions” above the search box on IRS. 2012 income tax forms 1040ez gov and choose from a variety of options. 2012 income tax forms 1040ez    Phone. 2012 income tax forms 1040ez You can call the IRS, or you can carry it in your pocket with the IRS2Go app on your smart phone or tablet. 2012 income tax forms 1040ez Download the free IRS2Go app from the iTunes app store or from Google Play. 2012 income tax forms 1040ez Call to locate the nearest volunteer help site, 1-800-906-9887 or you can use the VITA Locator Tool on IRS. 2012 income tax forms 1040ez gov, or download the IRS2Go app. 2012 income tax forms 1040ez 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. 2012 income tax forms 1040ez The Tax Counseling for the Elderly (TCE) program helps taxpayers age 60 and older with their tax returns. 2012 income tax forms 1040ez Most VITA and TCE sites offer free electronic filing. 2012 income tax forms 1040ez Some VITA and TCE sites provide IRS-certified volunteers who can help prepare your tax return. 2012 income tax forms 1040ez Through the TCE program, AARP offers the Tax-Aide counseling program; call 1-888-227-7669 to find the nearest Tax-Aide location. 2012 income tax forms 1040ez 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. 2012 income tax forms 1040ez 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. 2012 income tax forms 1040ez The IRS issues more than 9 out of 10 refunds in less than 21 days. 2012 income tax forms 1040ez Where's My Refund? will give you a personalized refund date as soon as the IRS processes your tax return and approves your refund. 2012 income tax forms 1040ez 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. 2012 income tax forms 1040ez The IRS updates Where's My Refund? every 24 hours, usually overnight, so you only need to check once a day. 2012 income tax forms 1040ez Note, the above information is for our automated hotline. 2012 income tax forms 1040ez 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. 2012 income tax forms 1040ez Call the Amended Return Hotline, 1-866-464-2050, to check the status of your amended return. 2012 income tax forms 1040ez You can generally expect your amended return to be processed up to 12 weeks from the date we receive it. 2012 income tax forms 1040ez It can take up to 3 weeks from the date you mailed it to show up in our system. 2012 income tax forms 1040ez 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). 2012 income tax forms 1040ez You should receive your order within 10 business days. 2012 income tax forms 1040ez Call TeleTax, 1-800-829-4477, to listen to pre-recorded messages covering general and business tax information. 2012 income tax forms 1040ez 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. 2012 income tax forms 1040ez Call using TTY/TDD equipment, 1-800-829-4059 to ask tax questions or order forms and publications. 2012 income tax forms 1040ez The TTY/TDD telephone number is for people who are deaf, hard of hearing, or have a speech disability. 2012 income tax forms 1040ez These individuals can also contact the IRS through relay services such as the Federal Relay Service. 2012 income tax forms 1040ez    Walk-in. 2012 income tax forms 1040ez You can find a selection of forms, publications and services — in-person. 2012 income tax forms 1040ez Products. 2012 income tax forms 1040ez You can walk in to some post offices, libraries, and IRS offices to pick up certain forms, instructions, and publications. 2012 income tax forms 1040ez Some IRS offices, libraries, and city and county government offices have a collection of products available to photocopy from reproducible proofs. 2012 income tax forms 1040ez Services. 2012 income tax forms 1040ez You can walk in to your local TAC for face-to-face tax help. 2012 income tax forms 1040ez An employee can answer questions about your tax account or help you set up a payment plan. 2012 income tax forms 1040ez Before visiting, use the Office Locator tool on IRS. 2012 income tax forms 1040ez gov, or choose the Contact Us option on the IRS2Go app and search Local Offices for days and hours of operation, and services provided. 2012 income tax forms 1040ez    Mail. 2012 income tax forms 1040ez You can send your order for forms, instructions, and publications to the address below. 2012 income tax forms 1040ez You should receive a response within 10 business days after your request is received. 2012 income tax forms 1040ez  Internal Revenue Service 1201 N. 2012 income tax forms 1040ez Mitsubishi Motorway Bloomington, IL 61705-6613    The Taxpayer Advocate Service Is Here to Help You. 2012 income tax forms 1040ez The Taxpayer Advocate Service (TAS) is your voice at the IRS. 2012 income tax forms 1040ez Our job is to ensure that every taxpayer is treated fairly and that you know and understand your rights. 2012 income tax forms 1040ez   What can TAS do for you? We can offer you free help with IRS problems that you can't resolve on your own. 2012 income tax forms 1040ez 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. 2012 income tax forms 1040ez You face (or your business is facing) an immediate threat of adverse action. 2012 income tax forms 1040ez You've tried repeatedly to contact the IRS but no one has responded, or the IRS hasn't responded by the date promised. 2012 income tax forms 1040ez   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. 2012 income tax forms 1040ez Here's why we can help: TAS is an independent organization within the IRS. 2012 income tax forms 1040ez Our advocates know how to work with the IRS. 2012 income tax forms 1040ez Our services are free and tailored to meet your needs. 2012 income tax forms 1040ez We have offices in every state, the District of Columbia, and Puerto Rico. 2012 income tax forms 1040ez   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. 2012 income tax forms 1040ez   How else does TAS help taxpayers?  TAS also works to resolve large-scale, systemic problems that affect many taxpayers. 2012 income tax forms 1040ez If you know of one of these broad issues, please report it to us through our Systemic Advocacy Management System. 2012 income tax forms 1040ez Low Income Taxpayer Clinics (LITCs) 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. 2012 income tax forms 1040ez Some clinics can provide information about taxpayer rights and responsibilities in different languages for individuals who speak English as a second language. 2012 income tax forms 1040ez Visit Taxpayer Advocate or see IRS Publication 4134, Low Income Taxpayer Clinic List. 2012 income tax forms 1040ez Small Business Administration The Small Business Administration (SBA) offers training and educational programs, counseling services, financial programs, and contract assistance for small business owners. 2012 income tax forms 1040ez The SBA also has publications and videos on a variety of business topics. 2012 income tax forms 1040ez The following briefly describes assistance provided by the SBA. 2012 income tax forms 1040ez Small Business Development Centers (SBDCs). 2012 income tax forms 1040ez   SBDCs provide counseling, training, and technical services to current and prospective small business owners who cannot afford the services of a private consultant. 2012 income tax forms 1040ez Help is available when beginning, improving, or expanding a small business. 2012 income tax forms 1040ez Business Information Centers (BICs). 2012 income tax forms 1040ez   BICs offer a small business reference library, management video tapes, and computer technology to help plan a business. 2012 income tax forms 1040ez BICs also offer one-on-one assistance. 2012 income tax forms 1040ez Individuals who are in business or are interested in starting a business can use BICs as often as they wish at no charge. 2012 income tax forms 1040ez Service Corps of Retired Executives (SCORE). 2012 income tax forms 1040ez   SCORE provides small business counseling and training to current and prospective small business owners. 2012 income tax forms 1040ez SCORE is made up of current and former business people who offer their expertise and knowledge to help people start, manage, and expand a small business. 2012 income tax forms 1040ez SCORE also offers a variety of small business workshops. 2012 income tax forms 1040ez Internet. 2012 income tax forms 1040ez    You can visit the SBA website at www. 2012 income tax forms 1040ez sba. 2012 income tax forms 1040ez gov. 2012 income tax forms 1040ez While visiting the SBA website, you can find a variety of information of interest to small business owners. 2012 income tax forms 1040ez Phone. 2012 income tax forms 1040ez    Call the SBA Answer Desk at 1-800-U-ASK-SBA (1-800-827-5722) for general information about programs available to assist small business owners. 2012 income tax forms 1040ez Walk-in. 2012 income tax forms 1040ez   You can walk in to a Small Business Development Center or Business Information Center to request assistance with your small business. 2012 income tax forms 1040ez To find the location nearest you, visit the SBA website or call the SBA Answer Desk. 2012 income tax forms 1040ez Other Federal Agencies Other federal agencies also publish publications and pamphlets to assist small businesses. 2012 income tax forms 1040ez Most of these are available from the Superintendent of Documents at the Government Printing Office. 2012 income tax forms 1040ez You can get information and order these publications and pamphlets in several ways. 2012 income tax forms 1040ez Internet. 2012 income tax forms 1040ez   You can visit the GPO website at  www. 2012 income tax forms 1040ez access. 2012 income tax forms 1040ez gpo. 2012 income tax forms 1040ez gov. 2012 income tax forms 1040ez Mail. 2012 income tax forms 1040ez   Write to the GPO at the following address. 2012 income tax forms 1040ez  Superintendent of Documents U. 2012 income tax forms 1040ez S. 2012 income tax forms 1040ez Government Printing Office P. 2012 income tax forms 1040ez O. 2012 income tax forms 1040ez Box 979050 St. 2012 income tax forms 1040ez Louis, MO 63917-9000 Phone. 2012 income tax forms 1040ez   Call the GPO toll-free at 1-866-512-1800 or at 202-512-1800 from the Washington, DC, area. 2012 income tax forms 1040ez Prev  Up  Next   Home   More Online Publications
Print - Click this link to Print this page

CP 297 - Notice of Intent to Levy and Notice of Your Right to a Hearing

Details About This Notice:
Sample Content: Page 1, Page 2
Purpose:   We send CP 297 to notify the recipient of our intent to levy and of the their right to a hearing.
Reason for Issuance:   There is a balance due on the recipient's account we've previously asked them to pay. We're sending the notice to inform them the account is still unpaid and to notify them of our intent to levy and of their right to receive appeals consideration.
Account Balance:   Balance due
Possible Enclosures:  

Frequently Asked Questions About This Notice

Page Last Reviewed or Updated: 20-May-2013

The 2012 Income Tax Forms 1040ez

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