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Download A 1040ez Federal Tax Form

Download a 1040ez federal tax form Publication 4681 - Introductory Material Table of Contents Reminder IntroductionOrdering forms and publications. Download a 1040ez federal tax form Tax questions. Download a 1040ez federal tax form Useful Items - You may want to see: Common Situations Covered In This Publication Reminder Future Developments. Download a 1040ez federal tax form  Information about any future developments affecting Publication 4681 (such as legislation enacted after we release it) will be posted at www. Download a 1040ez federal tax form irs. Download a 1040ez federal tax form gov/pub4681. Download a 1040ez federal tax form Photographs of missing children. Download a 1040ez federal tax form   The Internal Revenue Service is a proud partner with the National Center for Missing and Exploited Children. Download a 1040ez federal tax form Photographs of missing children selected by the Center may appear in this publication on pages that otherwise would be blank. Download a 1040ez federal tax form You can help bring these children home by looking at the photographs and calling 1-800-THE-LOST (1-800-843-5678) if you recognize a child. Download a 1040ez federal tax form Introduction This publication explains the federal tax treatment of canceled debts, foreclosures, repossessions, and abandonments. Download a 1040ez federal tax form Generally, if you owe a debt to someone else and they cancel or forgive that debt for less than its full amount, you are treated for income tax purposes as having income and may have to pay tax on this income. Download a 1040ez federal tax form Note. Download a 1040ez federal tax form This publication generally refers to debt that is canceled, forgiven, or discharged for less than the full amount of the debt as “canceled debt. Download a 1040ez federal tax form ” Sometimes a debt, or part of a debt, that you do not have to pay is not considered canceled debt. Download a 1040ez federal tax form These exceptions are discussed later under Exceptions . Download a 1040ez federal tax form Sometimes a canceled debt may be excluded from your income. Download a 1040ez federal tax form But if you do exclude canceled debt from income, you may be required to reduce your “tax attributes. Download a 1040ez federal tax form ” These exclusions and the reduction of tax attributes associated with them are discussed later under Exclusions . Download a 1040ez federal tax form Foreclosure and repossession are remedies that your lender may exercise if you fail to make payments on your loan and you have previously granted that lender a mortgage or other security interest in some of your property. Download a 1040ez federal tax form These remedies allow the lender to seize or sell the property securing the loan. Download a 1040ez federal tax form When your property is foreclosed upon or repossessed and sold, you are treated as having sold the property and you may recognize taxable gain. Download a 1040ez federal tax form Whether you also recognize income from canceled debt depends in part on whether you are personally liable for the debt and in part on whether the outstanding loan balance is more than the fair market value (FMV) of the property. Download a 1040ez federal tax form Figuring your gain or loss and income from canceled debt arising from a foreclosure or repossession is discussed later under Foreclosures and Repossessions . Download a 1040ez federal tax form Generally, you abandon property when you voluntarily and permanently give up possession and use of property you own with the intention of ending your ownership but without passing it on to anyone else. Download a 1040ez federal tax form Figuring your gain or loss and income from canceled debt arising from an abandonment is discussed later under Abandonments . Download a 1040ez federal tax form This publication also includes detailed examples with filled-in forms. Download a 1040ez federal tax form Comments and suggestions. Download a 1040ez federal tax form    We welcome your comments about this publication and your suggestions for future editions. Download a 1040ez federal tax form   You can write to us at the following address: Internal Revenue Service Tax Forms and Publications Division 1111 Constitution Ave. Download a 1040ez federal tax form NW, IR-6526 Washington, DC 20224   We respond to many letters by telephone. Download a 1040ez federal tax form Therefore, it would be helpful if you would include your daytime phone number, including the area code, in your correspondence. Download a 1040ez federal tax form   You can send your comments from www. Download a 1040ez federal tax form irs. Download a 1040ez federal tax form gov/formspubs. Download a 1040ez federal tax form Click on “More Information” and then on “Comment on Tax Forms and Publications”. Download a 1040ez federal tax form   Although we cannot respond individually to each comment received, we do appreciate your feedback and will consider your comments as we revise our tax products. Download a 1040ez federal tax form Ordering forms and publications. Download a 1040ez federal tax form    Visit www. Download a 1040ez federal tax form irs. Download a 1040ez federal tax form gov/formspubs to download forms and publications, call 1-800-TAX-FORM (1-800-829-3676), or write to the address below and receive a response within 10 days after your request is received. Download a 1040ez federal tax form Internal Revenue Service 1201 N. Download a 1040ez federal tax form Mitsubishi Motorway Bloomington, IL 61705-6613 Tax questions. Download a 1040ez federal tax form    If you have a tax question, check the information available on IRS. Download a 1040ez federal tax form gov or call 1-800-829-1040. Download a 1040ez federal tax form We cannot answer tax questions sent to either of the above addresses. Download a 1040ez federal tax form Useful Items - You may want to see: Publication 225 Farmer's Tax Guide 334 Tax Guide for Small Business (For Individuals Who Use Schedule C or C-EZ) 523 Selling Your Home 525 Taxable and Nontaxable Income 536 Net Operating Losses (NOLs) for Individuals, Estates, and Trusts 542 Corporations 544 Sales and Other Dispositions of Assets 551 Basis of Assets 908 Bankruptcy Tax Guide Form (and Instructions) 982 Reduction of Tax Attributes Due to Discharge of Indebtedness (and Section 1082 Basis Adjustment) 1099-C Cancellation of Debt 1099-DIV Dividends and Distributions 3800 General Business Credit Common Situations Covered In This Publication The sections of this publication that apply to you depend on the type of debt canceled, the tax attributes you have, and whether or not you continue to own the property that was subject to the debt. Download a 1040ez federal tax form Some examples of common circumstances are provided in the following paragraphs to help guide you through this publication. Download a 1040ez federal tax form These examples do not cover every situation but are intended to provide general guidance for the most common situations. Download a 1040ez federal tax form Nonbusiness credit card debt cancellation. Download a 1040ez federal tax form    If you had a nonbusiness credit card debt canceled, you may be able to exclude the canceled debt from income if the cancellation occurred in a title 11 bankruptcy case or you were insolvent immediately before the cancellation. Download a 1040ez federal tax form You should read Bankruptcy or Insolvency under Exclusions in chapter 1 to see if you can exclude the canceled debt from income under one of those provisions. Download a 1040ez federal tax form If you can exclude part or all of the canceled debt from income, you should also read Bankruptcy and Insolvency under Reduction of Tax Attributes in chapter 1. Download a 1040ez federal tax form Personal vehicle repossession. Download a 1040ez federal tax form    If you had a personal vehicle repossessed and disposed of by the lender during the year, you will need to determine your gain or nondeductible loss on the disposition. Download a 1040ez federal tax form This is explained in chapter 2 . Download a 1040ez federal tax form If the lender also canceled all or part of the remaining amount of the loan, you may be able to exclude the canceled debt from income if the cancellation occurred in a title 11 bankruptcy case or you were insolvent immediately before the cancellation. Download a 1040ez federal tax form You should read Bankruptcy or Insolvency under Exclusions in chapter 1 to see if you can exclude the canceled debt from income under one of those provisions. Download a 1040ez federal tax form If you can exclude part or all of the canceled debt from income, you should also read Bankruptcy and Insolvency under Reduction of Tax Attributes in chapter 1. Download a 1040ez federal tax form Main home foreclosure or abandonment. Download a 1040ez federal tax form    If a lender foreclosed on your main home during the year, you will need to determine your gain or loss on the foreclosure. Download a 1040ez federal tax form Foreclosures are explained in chapter 2 and abandonments are explained in chapter 3. Download a 1040ez federal tax form If the lender also canceled all or part of the remaining amount on the mortgage loan and you were personally liable for the debt, you should also read Qualified Principal Residence Indebtedness under Exclusions in chapter 1 to see if you can exclude part or all of the canceled debt from income. Download a 1040ez federal tax form Detailed Example 2 and Example 3 in chapter 4 use filled-in forms to help explain these provisions. Download a 1040ez federal tax form Main home loan modification (workout agreement). Download a 1040ez federal tax form    If a lender agrees to a mortgage loan modification (a “workout”) that includes a reduction in the principal balance of the loan, you should read Qualified Principal Residence Indebtedness under Exclusions in chapter 1 to see if you can exclude part or all of the canceled debt from income. Download a 1040ez federal tax form If you can exclude part or all of the canceled debt from income, you should also read Qualified Principal Residence Indebtedness under Reduction of Tax Attributes in chapter 1. Download a 1040ez federal tax form Detailed Example 1 in chapter 4 uses filled-in forms to help explain the tax implications of a mortgage workout scenario. Download a 1040ez federal tax form Prev  Up  Next   Home   More Online Publications
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Tax Relief for Victims of Hurricane Irene in Puerto Rico

Updated 9/29/11 to add the municipalities of Adjuntas, Ciales, Guaynabo.

Updated 9/13/11 to add the municipalities of Fajardo, Gurabo, Las Piedras, Naguabo, Naranjito, Río Grande, San Lorenzo, Trujillo Alto, Vega Baja, Vieques and Villalba.

Updated 9/6/11 to add the municipalities of Arroyo, Aguas Buenas, Cidra, Coamo, Comerio, Humacao, Jayuya, Juncos, Orocovis, Patillas and Ponce.

SP-FL-2011-14, Aug. 30, 2011

MIAMI — Victims of Hurricane Irene that began on Aug. 21, 2011 in parts of Puerto Rico may qualify for tax relief from the Internal Revenue Service.

The President has declared the following municipalities a federal disaster area: Adjuntas, Arroyo, Aguas Buenas, Caguas, Canóvanas, Carolina, Cayey, Cidra, Ciales, Coamo, Comerío, Fajardo, Guaynabo, Gurabo, Humacao, Jayuya, Juncos, Las Piedras, Loíza, Luquillo, Naguabo, Naranjito, Orocovis, Patillas, Ponce, Río Grande,  San Juan, San Lorenzo, Trujillo Alto, Vega Baja, Vieques and Villalba. Individuals who reside or have a business in these municipalities may qualify for tax relief.

The declaration permits the IRS to postpone certain deadlines for taxpayers who reside or have a business in the disaster area. For instance, certain deadlines falling on or after Aug. 21, and on or before Oct. 31, have been postponed to Oct. 31, 2011. This includes corporations and other businesses that previously obtained an extension until Sept. 15 to file their 2010 returns, and individuals and businesses that received a similar extension until Oct. 17. It also includes the estimated tax payment for the third quarter, normally due Sept. 15.  

In addition, the IRS is waiving the failure-to-deposit penalties for employment and excise tax deposits due on or after Aug. 21, and on or before Sept. 6, as long as the deposits are made by Sept. 6, 2011.

If an affected taxpayer receives a penalty notice from the IRS, the taxpayer should call the telephone number on the notice to have the IRS abate any interest and any late filing or late payment penalties that would otherwise apply. Penalties or interest will be abated only for taxpayers who have an original or extended filing, payment or deposit due date, including an extended filing or payment due date, that falls within the postponement period.

The IRS automatically identifies taxpayers located in the covered disaster area and applies automatic filing and payment relief. But affected taxpayers who reside or have a business located outside the covered disaster area must call the IRS disaster hotline at 1-866-562-5227 to request this tax relief.

Covered Disaster Area

The municipalities listed above constitute a covered disaster area for purposes of Treas. Reg. § 301.7508A-1(d)(2) and are entitled to the relief detailed below.

Affected Taxpayers

Taxpayers considered to be affected taxpayers eligible for the postponement of time to file returns, pay taxes and perform other time-sensitive acts are those taxpayers listed in Treas. Reg. § 301.7508A-1(d)(1), and include individuals who live, and businesses whose principal place of business is located, in the covered disaster area. Taxpayers not in the covered disaster area, but whose records necessary to meet a deadline listed in Treas. Reg. § 301.7508A-1(c) are in the covered disaster area, are also entitled to relief. In addition, all relief workers affiliated with a recognized government or philanthropic organization assisting in the relief activities in the covered disaster area and any individual visiting the covered disaster area who was killed or injured as a result of the disaster are entitled to relief.

Grant of Relief

Under section 7508A, the IRS gives affected taxpayers until Oct. 31 to file most tax returns (including individual, corporate, and estate and trust income tax returns; partnership returns, S corporation returns, and trust returns; estate, gift, and generation-skipping transfer tax returns; and employment and certain excise tax returns), or to make tax payments, including estimated tax payments, that have either an original or extended due date occurring on or after Aug. 21 and on or before Oct. 31.

The IRS also gives affected taxpayers until Oct. 31 to perform other time-sensitive actions described in Treas. Reg. § 301.7508A-1(c)(1) and Rev. Proc. 2007-56, 2007-34 I.R.B. 388 (Aug. 20, 2007), that are due to be performed on or after Aug. 21 and on or before Oct. 31.

This relief also includes the filing of Form 5500 series returns, in the manner described in section 8 of Rev. Proc. 2007-56. The relief described in section 17 of Rev. Proc. 2007-56, pertaining to like-kind exchanges of property, also applies to certain taxpayers who are not otherwise affected taxpayers and may include acts required to be performed before or after the period above.

The postponement of time to file and pay does not apply to information returns in the W-2, 1098, 1099 series, or to Forms 1042-S or 8027. Penalties for failure to timely file information returns can be waived under existing procedures for reasonable cause. Likewise, the postponement does not apply to employment and excise tax deposits. The IRS, however, will abate penalties for failure to make timely employment and excise tax deposits due on or after Aug. 21 and on or before Sept. 6 provided the taxpayer makes these deposits by Sept. 6.

Casualty Losses

Affected taxpayers in a federally declared disaster area have the option of claiming disaster-related casualty losses on their federal income tax return for either this year or last year. Claiming the loss on an original or amended return for last year will get the taxpayer an earlier refund, but waiting to claim the loss on this year’s return could result in a greater tax saving, depending on other income factors.

Individuals may deduct personal property losses that are not covered by insurance or other reimbursements. For details, see Form 4684 and its instructions.
Affected taxpayers claiming the disaster loss on last year’s return should put the Disaster Designation “Puerto Rico/Hurricane Irene” at the top of the form so that the IRS can expedite the processing of the refund.

Other Relief

The IRS will waive the usual fees and expedite requests for copies of previously filed tax returns for affected taxpayers. Taxpayers should put the assigned Disaster Designation in red ink at the top of Form 4506, Request for Copy of Tax Return, or Form 4506-T, Request for Transcript of Tax Return, as appropriate, and submit it to the IRS.

Affected taxpayers who are contacted by the IRS on a collection or examination matter should explain how the disaster impacts them so that the IRS can provide appropriate consideration to their case.

Taxpayers may download forms and publications from the official IRS website, irs.gov, or order them by calling 1-800-TAX-FORM (1-800-829-3676). The IRS toll-free number for general tax questions is 1-800-829-1040.

Related Information

SP-FL-2011-14SP, Alivio Tributario a Víctimas del Huracán Irene en Puerto Rico
Disaster Assistance and Emergency Relief for Individuals and Businesses
Recent IRS Disaster Relief Announcements

 

Page Last Reviewed or Updated: 20-Mar-2014

The Download A 1040ez Federal Tax Form

Download a 1040ez federal tax form 1. Download a 1040ez federal tax form   Filing and Paying Business Taxes Table of Contents Introduction Useful Items - You may want to see: Identification NumbersNew EIN. Download a 1040ez federal tax form Employee. Download a 1040ez federal tax form Other payee. Download a 1040ez federal tax form 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. Download a 1040ez federal tax form Earning credits in 2013 and 2014. Download a 1040ez federal tax form Employment Taxes Excise Taxes Information ReturnsWaiver of penalties. Download a 1040ez federal tax form Penalties. Download a 1040ez federal tax form Introduction This chapter explains the business taxes you may have to pay and the forms you may have to file. 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Download a 1040ez federal tax form 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. Download a 1040ez federal tax form Identification Numbers This section explains three types of taxpayer identification numbers, who needs them, when to use them, and how to get them. Download a 1040ez federal tax form Social security number (SSN). Download a 1040ez federal tax form   Generally, use your SSN as your taxpayer identification number. Download a 1040ez federal tax form You must put this number on each of your individual income tax forms, such as Form 1040 and its schedules. Download a 1040ez federal tax form   To apply for an SSN, use Form SS-5, Application for a Social Security Card. 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Download a 1040ez federal tax form If you do not have to make estimated tax payments, you can pay any tax due when you file your return. Download a 1040ez federal tax form For more information on estimated tax, see Publication 505, Tax Withholding and Estimated Tax. Download a 1040ez federal tax form What are my payment options?   You can pay your estimated tax electronically using various options. Download a 1040ez federal tax form If you pay electronically, there is no need to mail in Form 1040-ES payment vouchers. Download a 1040ez federal tax form These options include: Paying electronically through the Electronic Federal Tax Payment System (EFTPS). Download a 1040ez federal tax form Paying by authorizing an electronic funds withdrawal when you file Form 1040 electronically. Download a 1040ez federal tax form Paying by credit or debit card over the phone or by Internet. Download a 1040ez federal tax form 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. Download a 1040ez federal tax form EFTPS    To enroll in EFTPS, go to www. Download a 1040ez federal tax form eftps. Download a 1040ez federal tax form gov or call 1-800-555-4477. Download a 1040ez federal tax form When you request a new EIN and you will have a tax obligation, you are automatically enrolled in EFTPS. Download a 1040ez federal tax form Benefits of EFTPS: The chance of an error in making your payments is reduced. Download a 1040ez federal tax form You receive immediate confirmation of every transaction. Download a 1040ez federal tax form Penalty for underpayment of tax. 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Download a 1040ez federal tax form If you earned income as a statutory employee, you do not pay SE tax on that income. Download a 1040ez federal tax form Social security coverage. Download a 1040ez federal tax form   Social security benefits are available to self-employed persons just as they are to wage earners. Download a 1040ez federal tax form Your payments of SE tax contribute to your coverage under the social security system. Download a 1040ez federal tax form Social security coverage provides you with retirement benefits, disability benefits, survivor benefits, and hospital insurance (Medicare) benefits. Download a 1040ez federal tax form By not reporting all of your self-employment income, you could cause your social security benefits to be lower when you retire. Download a 1040ez federal tax form How to become insured under social security. Download a 1040ez federal tax form   You must be insured under the social security system before you begin receiving social security benefits. Download a 1040ez federal tax form You are insured if you have the required number of credits (also called quarters of coverage), discussed next. Download a 1040ez federal tax form Earning credits in 2013 and 2014. Download a 1040ez federal tax form   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. Download a 1040ez federal tax form 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). Download a 1040ez federal tax 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. Download a 1040ez federal tax form    Making false statements to get or to increase social security benefits may subject you to penalties. Download a 1040ez federal tax form The Social Security Administration (SSA) time limit for posting self-employment income. Download a 1040ez federal tax form   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. Download a 1040ez federal tax form 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. Download a 1040ez federal tax form The SSA will not change its records to increase your self-employment income. Download a 1040ez federal tax form Who must pay self-employment tax. Download a 1040ez federal tax form   You must pay SE tax and file Schedule SE (Form 1040) if either of the following applies. Download a 1040ez federal tax form Your net earnings from self-employment (excluding church employee income) were $400 or more. Download a 1040ez federal tax form You had church employee income of $108. Download a 1040ez federal tax form 28 or more. Download a 1040ez federal tax form The SE tax rules apply no matter how old you are and even if you are already receiving social security or Medicare benefits. Download a 1040ez federal tax form SE tax rate. Download a 1040ez federal tax form   For 2013, the SE tax rate on net earnings is 15. Download a 1040ez federal tax form 3% (12. Download a 1040ez federal tax form 4% social security tax plus 2. Download a 1040ez federal tax form 9% Medicare tax). Download a 1040ez federal tax form Maximum earnings subject to SE tax. Download a 1040ez federal tax form   Only the first $113,700 of your combined wages, tips, and net earnings in 2013 is subject to any combination of the 12. Download a 1040ez federal tax form 4% social security part of SE tax, social security tax, or railroad retirement (tier 1) tax. Download a 1040ez federal tax form   All your combined wages, tips, and net earnings in 2013 are subject to any combination of the 2. Download a 1040ez federal tax form 9% Medicare part of SE tax, social security tax, or railroad retirement (tier 1) tax. Download a 1040ez federal tax form   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. Download a 1040ez federal tax form 4% social security part of the SE tax on any of your net earnings. Download a 1040ez federal tax form However, you must pay the 2. Download a 1040ez federal tax form 9% Medicare part of the SE tax on all your net earnings. Download a 1040ez federal tax form Deduct one-half of your SE tax as an adjustment to income on line 27 of Form 1040. Download a 1040ez federal tax form   More information. Download a 1040ez federal tax form   For information on methods of calculating SE tax, see Chapter 10, Self-Employment Tax. Download a 1040ez federal tax form Table 1-2. Download a 1040ez federal tax form 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. Download a 1040ez federal tax form Self-employment tax Schedule SE File with Form 1040. Download a 1040ez federal tax form 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. Download a 1040ez federal tax form Social security and Medicare taxes and income tax withholding 941 or 944 April 30, July 31, October 31, and January 313. Download a 1040ez federal tax form     See Publication 15. Download a 1040ez federal tax form 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. Download a 1040ez federal tax form   Last day of February (March 31 if filing electronically)3. Download a 1040ez federal tax form Federal unemployment (FUTA) tax 940 January 313. Download a 1040ez federal tax form     April 30, July 31, October 31, and January 31, but only if the liability for unpaid tax is more than $500. Download a 1040ez federal tax form 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). Download a 1040ez federal tax form     Other forms – see the General Instructions for Certain Information Returns. Download a 1040ez federal tax form Excise tax See Excise Taxes See the instructions to the forms. Download a 1040ez federal tax form 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. Download a 1040ez federal tax form For more information, see Publication 509, Tax Calendars. Download a 1040ez federal tax form 2 File a separate schedule for each business. Download a 1040ez federal tax form 3 See the form instructions if you go out of business, change the form of your business, or stop paying wages. Download a 1040ez federal tax form     Employment Taxes If you have employees, you will need to file forms to report employment taxes. Download a 1040ez federal tax form Employment taxes include the following items. Download a 1040ez federal tax form Social security and Medicare taxes. Download a 1040ez federal tax form Federal income tax withholding. Download a 1040ez federal tax form Federal unemployment (FUTA) tax. Download a 1040ez federal tax form For more information, see Publication 15 (Circular E), Employer's Tax Guide. Download a 1040ez federal tax form That publication explains your tax responsibilities as an employer. Download a 1040ez federal tax form To help you determine whether the people working for you are your employees, see Publication 15-A, Employer's Supplemental Tax Guide. Download a 1040ez federal tax form That publication has information to help you determine whether an individual is an independent contractor or an employee. Download a 1040ez federal tax form If you incorrectly classify an employee as an independent contractor, you may be held liable for employment taxes for that worker plus a penalty. Download a 1040ez federal tax form An independent contractor is someone who is self-employed. Download a 1040ez federal tax form You do not generally have to withhold or pay any taxes on payments made to an independent contractor. Download a 1040ez federal tax form 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. Download a 1040ez federal tax form Manufacture or sell certain products. Download a 1040ez federal tax form Operate certain kinds of businesses. Download a 1040ez federal tax form Use various kinds of equipment, facilities, or products. Download a 1040ez federal tax form Receive payment for certain services. Download a 1040ez federal tax form For more information on excise taxes, see Publication 510, Excise Taxes. Download a 1040ez federal tax form Form 720. Download a 1040ez federal tax form   The federal excise taxes reported on Form 720, Quarterly Federal Excise Tax Return, consist of several broad categories of taxes, including the following. Download a 1040ez federal tax form Environmental taxes on the sale or use of ozone-depleting chemicals and imported products containing or manufactured with these chemicals. Download a 1040ez federal tax form Communications and air transportation taxes. Download a 1040ez federal tax form Fuel taxes. Download a 1040ez federal tax form Tax on the first retail sale of heavy trucks, trailers, and tractors. Download a 1040ez federal tax form Manufacturers taxes on the sale or use of a variety of different articles. Download a 1040ez federal tax form Tax on indoor tanning services. Download a 1040ez federal tax form Form 2290. Download a 1040ez federal tax form   There is a federal excise tax on the use of certain trucks, truck tractors, and buses on public highways. Download a 1040ez federal tax form The tax applies to vehicles having a taxable gross weight of 55,000 pounds or more. Download a 1040ez federal tax form Report the tax on Form 2290, Heavy Highway Vehicle Use Tax Return. Download a 1040ez federal tax form For more information, see the Instructions for Form 2290. Download a 1040ez federal tax form Depositing excise taxes. Download a 1040ez federal tax form   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. Download a 1040ez federal tax form For details on depositing excise taxes, see the Instructions for Form 720. Download a 1040ez federal tax form Information Returns If you make or receive payments in your business, you may have to report them to the IRS on information returns. Download a 1040ez federal tax form 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. Download a 1040ez federal tax form You must give a copy of each information return you are required to file to the recipient or payer. Download a 1040ez federal tax form In addition to the forms described below, you may have to use other returns to report certain kinds of payments or transactions. Download a 1040ez federal tax form For more details on information returns and when you have to file them, see the General Instructions for Certain Information Returns. Download a 1040ez federal tax form Form 1099-MISC. Download a 1040ez federal tax form   Use Form 1099-MISC, Miscellaneous Income, to report certain payments you make in your business. Download a 1040ez federal tax form These payments include the following items. Download a 1040ez federal tax form 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. Download a 1040ez federal tax form Rent payments of $600 or more, other than rents paid to real estate agents. Download a 1040ez federal tax form Prizes and awards of $600 or more that are not for services, such as winnings on TV or radio shows. Download a 1040ez federal tax form Royalty payments of $10 or more. Download a 1040ez federal tax form Payments to certain crew members by operators of fishing boats. Download a 1040ez federal tax form 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. Download a 1040ez federal tax form Form W-2. Download a 1040ez federal tax form   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. Download a 1040ez federal tax form You can file Form W-2 online. Download a 1040ez federal tax form For more information about Form W-2, see the General Instructions for Forms W-2 and W-3. Download a 1040ez federal tax form Penalties. Download a 1040ez federal tax form   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. Download a 1040ez federal tax form For more information, see the General Instructions for Certain Information Returns. Download a 1040ez federal tax form Failure to file information returns. Download a 1040ez federal tax form This penalty applies if you do not file information returns by the due date, do not include all required information, or report incorrect information. Download a 1040ez federal tax form Failure to furnish correct payee statements. Download a 1040ez federal tax form 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. Download a 1040ez federal tax form Waiver of penalties. Download a 1040ez federal tax form   These penalties will not apply if you can show that the failure was due to reasonable cause and not willful neglect. Download a 1040ez federal tax form   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. Download a 1040ez federal tax form (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. Download a 1040ez federal tax form ) Form 8300. Download a 1040ez federal tax form   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. Download a 1040ez federal tax form Cash includes U. Download a 1040ez federal tax form S. Download a 1040ez federal tax form and foreign coin and currency. Download a 1040ez federal tax form It also includes certain monetary instruments such as cashier's and traveler's checks and money orders. Download a 1040ez federal tax form Cash does not include a check drawn on an individual's personal account (personal check). Download a 1040ez federal tax form For more information, see Publication 1544, Reporting Cash Payments of Over $10,000 (Received in a Trade or Business). Download a 1040ez federal tax form Penalties. Download a 1040ez federal tax form   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. Download a 1040ez federal tax form Table 1-3. Download a 1040ez federal tax form Going Out of Business Checklists (Note. Download a 1040ez federal tax form The following checklists highlight the typical final forms and schedules you may need to file if you ever go out of business. Download a 1040ez federal tax form For more information, see the instructions for the listed forms. Download a 1040ez federal tax form ) 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. Download a 1040ez federal tax form   □ 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. Download a 1040ez federal tax form   □ File Form 8594 with your Form 1040 if you sold your business. Download a 1040ez federal tax form Self-employment tax □ File Schedule SE with your Form 1040 for the year in which you go out of business. Download a 1040ez federal tax form Employment taxes □ File Form 941 (or Form 944) for the calendar quarter in which you make final wage payments. Download a 1040ez federal tax form Note. Download a 1040ez federal tax form 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. Download a 1040ez federal tax form   □ File Form 940 for the calendar year in which final wages were paid. Download a 1040ez federal tax form Note. Download a 1040ez federal tax form Do not forget to check box d, Final: Business closed or stopped paying wages, under Type of Return. Download a 1040ez federal tax form Information returns □ Provide Forms W-2 to your employees for the calendar year in which you make final wage payments. Download a 1040ez federal tax form Note. Download a 1040ez federal tax form These forms are generally due by the due date of your final Form 941 or Form 944. Download a 1040ez federal tax form   □ File Form W-3 to file Forms W-2. Download a 1040ez federal tax form Note. Download a 1040ez federal tax form These forms are generally due within 1 month after the due date of your final Form 941 or Form 944. Download a 1040ez federal tax form   □ 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. Download a 1040ez federal tax form   □ File Form 1096 to file Forms 1099-MISC. Download a 1040ez federal tax form Prev  Up  Next   Home   More Online Publications