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E File 2010 Taxes For Free

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E File 2010 Taxes For Free

E file 2010 taxes for free 12. E file 2010 taxes for free   Self-Employment Tax Table of Contents What's New for 2013 What's New for 2014 Introduction Topics - This chapter discusses: Useful Items - You may want to see: Why Pay Self-Employment Tax? How To Pay Self-Employment TaxReplacing a lost social security card. E file 2010 taxes for free Name change. E file 2010 taxes for free Penalty for underpayment of estimated tax. E file 2010 taxes for free Who Must Pay Self-Employment Tax?Limited partner. E file 2010 taxes for free Community property. E file 2010 taxes for free Figuring Self-Employment EarningsLandlord Participation in Farming Methods for Figuring Net EarningsRegular Method Farm Optional Method Nonfarm Optional Method Using Both Optional Methods Reporting Self-Employment Tax What's New for 2013 Tax rates. E file 2010 taxes for free  For tax years beginning in 2013, the social security part of the self-employment tax increases from 10. E file 2010 taxes for free 4% to 12. E file 2010 taxes for free 4%. E file 2010 taxes for free The Medicare part of the tax remains at 2. E file 2010 taxes for free 9%. E file 2010 taxes for free As a result, the self-employment tax is increased from 13. E file 2010 taxes for free 3% to 15. E file 2010 taxes for free 3%. E file 2010 taxes for free Additional Medicare Tax. E file 2010 taxes for free . E file 2010 taxes for free  For tax years beginning in 2013, a 0. E file 2010 taxes for free 9% Additional Medicare Tax applies to your Medicare wages, Railroad Retirement Tax Act (RRTA) compensation, and self-employment income above a threshold amount. E file 2010 taxes for free Use Form 8959, Additional Medicare Tax, to figure this tax. E file 2010 taxes for free For more information, see the Instructions for Form 8959. E file 2010 taxes for free Maximum net earnings. E file 2010 taxes for free  The maximum net self-employment earnings subject to the social security part (12. E file 2010 taxes for free 4%) of the self-employment tax increased to $113,700 for 2013. E file 2010 taxes for free There is no maximum limit on earnings subject to the Medicare part (2. E file 2010 taxes for free 9%). E file 2010 taxes for free What's New for 2014 Maximum net earnings. E file 2010 taxes for free  The maximum net self-employment earnings subject to the social security part of the self-employment tax for 2014 will be discussed in the 2013 Publication 334. E file 2010 taxes for free Introduction Self-employment tax (SE tax) is a social security and Medicare tax primarily for individuals who work for themselves. E file 2010 taxes for free It is similar to the social security and Medicare taxes withheld from the pay of most wage earners. E file 2010 taxes for free You usually have to pay SE tax if you are self-employed. E file 2010 taxes for free You are usually self-employed if you operate your own farm on land you either own or rent. E file 2010 taxes for free You have to figure SE tax on Schedule SE (Form 1040). E file 2010 taxes for free Farmers who have employees may have to pay the employer's share of social security and Medicare taxes, as well. E file 2010 taxes for free See chapter 13 for information on employment taxes. E file 2010 taxes for free Self-employment tax rate. E file 2010 taxes for free   For tax years beginning in 2013, the self-employment tax rate is 15. E file 2010 taxes for free 3%. E file 2010 taxes for free The rate consists of two parts: 12. E file 2010 taxes for free 4% for social security (old-age, survivors, and disability insurance) and 2. E file 2010 taxes for free 9% for Medicare (hospital insurance). E file 2010 taxes for free Topics - This chapter discusses: Why pay self-employment tax How to pay self-employment tax Who must pay self-employment tax Figuring self-employment earnings Landlord participation in farming Methods for figuring net earnings Reporting self-employment tax Useful Items - You may want to see: Publication 541 Partnerships Form (and Instructions) 1040 U. E file 2010 taxes for free S. E file 2010 taxes for free Individual Income Tax Return Sch F (Form 1040) Profit or Loss From Farming Sch SE (Form 1040) Self-Employment Tax 1065 U. E file 2010 taxes for free S. E file 2010 taxes for free Return of Partnership Income Sch K-1 (Form 1065) Partner's Share of Income, Deductions, Credits, etc. E file 2010 taxes for free See chapter 16 for information about getting publications and forms. E file 2010 taxes for free Why Pay Self-Employment Tax? Social security benefits are available to self-employed persons just as they are to wage earners. E file 2010 taxes for free Your payments of SE tax contribute to your coverage under the social security system. E file 2010 taxes for free Social security coverage provides you with retirement benefits, disability benefits, survivor benefits, and hospital insurance (Medicare) benefits. E file 2010 taxes for free How to become insured under social security. E file 2010 taxes for free   You must be insured under the social security system before you begin receiving social security benefits. E file 2010 taxes for free You are insured if you have the required number of credits (also called quarters of coverage). E file 2010 taxes for free Earning credits in 2013. E file 2010 taxes for free   You can earn a maximum of four credits per year. E file 2010 taxes for free For 2013, you earn one credit for each $1,160 of combined wages and self-employment earnings subject to social security tax. E file 2010 taxes for free You need $4,640 ($1,160 × 4) of combined wages and self-employment earnings subject to social security tax to earn four credits in 2013. E file 2010 taxes for free It does not matter whether the income is earned in 1 quarter or is spread over 2 or more quarters. E file 2010 taxes for free For an explanation of the number of credits you must have to be insured and the benefits available to you and your family under the social security program, consult your nearest Social Security Administration (SSA) office or visit the SSA website at www. E file 2010 taxes for free socialsecurity. E file 2010 taxes for free gov. E file 2010 taxes for free Making false statements to get or to increase social security benefits may subject you to penalties. E file 2010 taxes for free The Social Security Administration (SSA) time limit for posting self-employment earnings. E file 2010 taxes for free   Generally, the SSA will give you credit only for self-employment earnings reported on a tax return filed within 3 years, 3 months, and 15 days after the tax year you earned the income. E file 2010 taxes for free    If you file your tax return or report a change in your self-employment earnings after the SSA time limit for posting self-employment earnings, the SSA may change its records, but only to remove or reduce the amount. E file 2010 taxes for free The SSA will not change its records to increase your self-employment earnings after the SSA time limit listed above. E file 2010 taxes for free How To Pay Self-Employment Tax To pay SE tax, you must have a social security number (SSN) or an individual taxpayer identification number (ITIN). E file 2010 taxes for free This section explains how to: Obtain an SSN or ITIN, and Pay your SE tax using estimated tax. E file 2010 taxes for free An ITIN does not entitle you to social security benefits. E file 2010 taxes for free Obtaining an ITIN does not change your immigration or employment status under U. E file 2010 taxes for free S. E file 2010 taxes for free law. E file 2010 taxes for free Obtaining a social security number. E file 2010 taxes for free   If you have never had an SSN, apply for one using Form SS-5, Application for a Social Security Card. E file 2010 taxes for free The application is also available in Spanish. E file 2010 taxes for free You can get this form at any Social Security office or by calling 1-800-772-1213. E file 2010 taxes for free    You can also download Form SS-5 from the Social Security Administration website at  www. E file 2010 taxes for free socialsecurity. E file 2010 taxes for free gov. E file 2010 taxes for free   If you have a social security number from the time you were an employee, you must use that number. E file 2010 taxes for free Do not apply for a new one. E file 2010 taxes for free Replacing a lost social security card. E file 2010 taxes for free   If you have a number but lost your card, file Form SS-5. E file 2010 taxes for free You will get a new card showing your original number, not a new number. E file 2010 taxes for free Name change. E file 2010 taxes for free   If your name has changed since you received your social security card, complete Form SS-5 to report a name change. E file 2010 taxes for free Obtaining an individual taxpayer identification number. E file 2010 taxes for free   The IRS will issue you an ITIN, for tax use only, if you are a nonresident or resident alien and you do not have, and are not eligible to get, an SSN. E file 2010 taxes for free To apply for an ITIN, file Form W-7, Application for IRS Individual Taxpayer Identification Number. E file 2010 taxes for free You can get this form by calling 1-800-829-3676. E file 2010 taxes for free For more information on ITINs, see Publication 1915, Understanding Your IRS Individual Taxpayer Identification Number. E file 2010 taxes for free Form W-7 and Publication 1915 are also available in Spanish. E file 2010 taxes for free    You can also download Form W-7 from the IRS website at IRS. E file 2010 taxes for free gov. E file 2010 taxes for free Paying estimated tax. E file 2010 taxes for free   Estimated tax is the method used to pay tax (including SE tax) on income not subject to withholding. E file 2010 taxes for free You generally have to make estimated tax payments if you expect to owe tax, including SE tax, of $1,000 or more when you file your return. E file 2010 taxes for free Use Form 1040-ES, Estimated Tax for Individuals, to figure and pay the tax. E file 2010 taxes for free   However, if at least two-thirds of your gross income for 2013 or 2014 was from farming and you file your 2014 Form 1040 and pay all the tax due by March 2, 2015, you do not have to pay any estimated tax. E file 2010 taxes for free For more information about estimated tax for farmers, see chapter 15. E file 2010 taxes for free Penalty for underpayment of estimated tax. E file 2010 taxes for free   You may have to pay a penalty if you do not pay enough estimated tax by its due date. E file 2010 taxes for free Who Must Pay Self-Employment Tax? You must pay SE tax and file Schedule SE (Form 1040) if your net earnings from self-employment were $400 or more. E file 2010 taxes for free The SE tax rules apply no matter how old you are and even if you are already receiving social security or Medicare benefits. E file 2010 taxes for free Aliens. E file 2010 taxes for free   Generally, resident aliens must pay self-employment tax under the same rules that apply to U. E file 2010 taxes for free S. E file 2010 taxes for free citizens. E file 2010 taxes for free Nonresident aliens are not subject to self-employment tax. E file 2010 taxes for free However, residents of the Virgin Islands, Puerto Rico, Guam, the Commonwealth of the Northern Mariana Islands, or American Samoa are subject to self-employment tax, as they are considered U. E file 2010 taxes for free S. E file 2010 taxes for free residents for self-employment tax purposes. E file 2010 taxes for free For more information on aliens, see Publication 519, U. E file 2010 taxes for free S. E file 2010 taxes for free Tax Guide for Aliens. E file 2010 taxes for free Are you self-employed?   You are self-employed if you carry on a trade or business (such as running a farm) as a sole proprietor, an independent contractor, a member of a partnership, or are otherwise in business for yourself. E file 2010 taxes for free A trade or business is generally an activity carried on for a livelihood or in good faith to make a profit. E file 2010 taxes for free Share farmer. E file 2010 taxes for free   You are a self-employed farmer under an income-sharing arrangement if both the following apply. E file 2010 taxes for free You produce a crop or raise livestock on land belonging to another person. E file 2010 taxes for free Your share of the crop or livestock, or the proceeds from their sale, depends on the amount produced. E file 2010 taxes for free Your net farm profit or loss from the income-sharing arrangement is reported on Schedule F (Form 1040) and included in your self-employment earnings. E file 2010 taxes for free   If you produce a crop or livestock on land belonging to another person and are to receive a specified rate of pay, a fixed sum of money, or a fixed quantity of the crop or livestock, and not a share of the crop or livestock or their proceeds, you may be either self-employed or an employee of the landowner. E file 2010 taxes for free This will depend on whether the landowner has the right to direct or control your performance of services. E file 2010 taxes for free Example. E file 2010 taxes for free A share farmer produces a crop on land owned by another person on a 50-50 crop-share basis. E file 2010 taxes for free Under the terms of their agreement, the share farmer furnishes the labor and half the cost of seed and fertilizer. E file 2010 taxes for free The landowner furnishes the machinery and equipment used to produce and harvest the crop, and half the cost of seed and fertilizer. E file 2010 taxes for free The share farmer is provided a house in which to live. E file 2010 taxes for free The landowner and the share farmer decide on a cropping plan. E file 2010 taxes for free The share farmer is a self-employed farmer for purposes of the agreement to produce the crops, and the share farmer's part of the profit or loss from the crops is reported on Schedule F (Form 1040) and included in self-employment earnings. E file 2010 taxes for free The tax treatment of the landowner is discussed later under Landlord Participation in Farming. E file 2010 taxes for free Contract farming. E file 2010 taxes for free   Under typical contract farming arrangements, the grower receives a fixed payment per unit of crops or finished livestock delivered to the processor or packing company. E file 2010 taxes for free Since the grower typically furnishes labor and bears some production risk, the payments are reported on Schedule F and are therefore subject to self-employment tax. E file 2010 taxes for free 4-H Club or FFA project. E file 2010 taxes for free   If an individual participates in a 4-H Club or Future Farmers of America (FFA) project, any net income received from sales or prizes related to the project may be subject to income tax. E file 2010 taxes for free Report the net income as “Other income” on line 21 of Form 1040. E file 2010 taxes for free If necessary, attach a statement showing the gross income and expenses. E file 2010 taxes for free The net income may not be subject to SE tax if the project is primarily for educational purposes and not for profit, and is completed by the individual under the rules and economic restrictions of the sponsoring 4-H or FFA organization. E file 2010 taxes for free Such a project is generally not considered a trade or business. E file 2010 taxes for free Partners in a partnership. E file 2010 taxes for free   Generally, you are self-employed if you are a member of a partnership that carries on a trade or business. E file 2010 taxes for free Limited partner. E file 2010 taxes for free   If you are a limited partner, your partnership income is generally not subject to SE tax. E file 2010 taxes for free However, guaranteed payments you receive for services you perform for the partnership are subject to SE tax and should be reported to you in box 14 of your Schedule K-1 (Form 1065). E file 2010 taxes for free Business Owned and Operated by Spouses. E file 2010 taxes for free   If you and your spouse jointly own and operate a farm as an unincorporated business and share in the profits and losses, you are partners in a partnership whether or not you have a formal partnership agreement. E file 2010 taxes for free You must file Form 1065, instead of Schedule F, unless you make a joint election to be treated as a qualified joint venture. E file 2010 taxes for free Making this election will allow you to avoid the complexity of Form 1065 but still give each spouse credit for social security earnings on which retirement benefits are based. E file 2010 taxes for free Qualified joint venture. E file 2010 taxes for free   If you and your spouse each materially participate as the only members of a jointly owned and operated farm, and you file a joint tax return for the tax year, you can make a joint election to be treated as a qualified joint venture instead of a partnership for the tax year. E file 2010 taxes for free For an explanation of “material participation,” see the instructions for Schedule C, line G, and the instructions for Schedule F, line E. E file 2010 taxes for free   To make this election, you must divide all items of income, gain, loss, deduction, and credit attributable to the business between you and your spouse in accordance with your respective interests in the venture. E file 2010 taxes for free Each of you must file a separate Schedule F and a separate Schedule SE. E file 2010 taxes for free For more information, see Qualified Joint Venture in the Instructions for Schedule SE (Form 1040). E file 2010 taxes for free Spouse employee. E file 2010 taxes for free   If your spouse is your employee, not your partner, you must withhold and pay social security and Medicare taxes for him or her. E file 2010 taxes for free For more information about employment taxes, see chapter 13. E file 2010 taxes for free Community property. E file 2010 taxes for free   If you are a partner and your distributive share of any income or loss from a trade or business carried on by the partnership is community property, treat your share as your self-employment earnings. E file 2010 taxes for free Do not treat any of your share as self-employment earnings of your spouse. E file 2010 taxes for free Figuring Self-Employment Earnings Farmer. E file 2010 taxes for free   If you are self-employed as a farmer, use Schedule F (Form 1040) to figure your self-employment earnings. E file 2010 taxes for free Partnership income or loss. E file 2010 taxes for free   If you are a member of a partnership that carries on a trade or business, the partnership should report your self-employment earnings in box 14, code A, of your Schedule K-1 (Form 1065). E file 2010 taxes for free Box 14 of Schedule K-1 may also provide amounts for gross farming or fishing income (code B) and gross nonfarm income (code C). E file 2010 taxes for free Use these amounts if you use the farm or nonfarm optional method to figure net earnings from self-employment (see Methods for Figuring Net Earnings , later). E file 2010 taxes for free   If you are a general partner, you may need to reduce these reported earnings by amounts you claim as a section 179 deduction, unreimbursed partnership expenses, or depletion on oil and gas properties. E file 2010 taxes for free   If the amount reported is a loss, include only the deductible amount when you figure your total self-employment earnings. E file 2010 taxes for free   For more information, see the Partner's Instructions for Schedule K-1 (Form 1065). E file 2010 taxes for free   For general information on partnerships, see Publication 541. E file 2010 taxes for free More than one business. E file 2010 taxes for free   If you have self-employment earnings from more than one trade, business, or profession, you generally must combine the net profit or loss from each to determine your total self-employment earnings. E file 2010 taxes for free A loss from one business reduces your profit from another business. E file 2010 taxes for free However, do not combine earnings from farm and nonfarm businesses if you are using one of the optional methods (discussed later) to figure net earnings. E file 2010 taxes for free Community property. E file 2010 taxes for free   If any of the income from a farm or business, other than a partnership, is community property under state law, it is included in the self-employment earnings of the spouse carrying on the trade or business. E file 2010 taxes for free Lost income payments. E file 2010 taxes for free   Lost income payments received from insurance or other sources for reducing or stopping farming activities are included in self-employment earnings. E file 2010 taxes for free These include USDA payments to compensate for lost income resulting from reductions in tobacco quotas and allotments. E file 2010 taxes for free Even if you are not farming when you receive the payment, it is included in self-employment earnings if it relates to your farm business (even though it is temporarily inactive). E file 2010 taxes for free A connection exists if it is clear the payment would not have been made but for your conduct of your farm business. E file 2010 taxes for free Gain or loss. E file 2010 taxes for free   A gain or loss from the disposition of property that is neither stock in trade nor held primarily for sale to customers is not included in self-employment earnings. E file 2010 taxes for free It does not matter whether the disposition is a sale, exchange, or involuntary conversion. E file 2010 taxes for free For example, gains or losses from the disposition of the following types of property are not included in self-employment earnings. E file 2010 taxes for free Investment property. E file 2010 taxes for free Depreciable property or other fixed assets used in your trade or business. E file 2010 taxes for free Livestock held for draft, breeding, sport, or dairy purposes, and not held primarily for sale, regardless of how long the livestock was held, or whether it was raised or purchased. E file 2010 taxes for free Unharvested standing crops sold with land held more than 1 year. E file 2010 taxes for free Timber, coal, or iron ore held for more than 1 year if an economic interest was retained, such as a right to receive coal royalties. E file 2010 taxes for free   A gain or loss from the cutting of timber is not included in self-employment earnings if the cutting is treated as a sale or exchange. E file 2010 taxes for free For more information on electing to treat the cutting of timber as a sale or exchange, see Timber in chapter 8. E file 2010 taxes for free Wages and salaries. E file 2010 taxes for free   Wages and salaries received for services performed as an employee and covered by social security or railroad retirement are not included in self-employment earnings. E file 2010 taxes for free   Wages paid in kind to you for agricultural labor, such as commodity wages, are not included in self-employment earnings. E file 2010 taxes for free Retired partner. E file 2010 taxes for free   Retirement income received by a partner from his or her partnership under a written plan is not included in self-employment earnings if all the following apply. E file 2010 taxes for free The retired partner performs no services for the partnership during the year. E file 2010 taxes for free The retired partner is owed only the retirement payments. E file 2010 taxes for free The retired partner's share (if any) of the partnership capital was fully paid to the retired partner. E file 2010 taxes for free The payments to the retired partner are lifelong periodic payments. E file 2010 taxes for free Conservation Reserve Program (CRP) payments. E file 2010 taxes for free   Under the Conservation Reserve Program (CRP), if you own or operate highly erodible or other specified cropland, you may enter into a longterm contract with the USDA, agreeing to convert to a less intensive use of that cropland. E file 2010 taxes for free You must include the annual rental payments and any onetime incentive payment you receive under the program on Schedule F, lines 4a and 4b. E file 2010 taxes for free Cost share payments you receive may qualify for the costsharing exclusion. E file 2010 taxes for free See Cost-Sharing Exclusion (Improvements), above. E file 2010 taxes for free CRP payments are reported to you on Form 1099G. E file 2010 taxes for free Individuals who are receiving Social Security retirement or disability benefits may exclude CRP payments when calculating self-employment tax. E file 2010 taxes for free See the instructions for Schedule SE (Form 1040). E file 2010 taxes for free Self-employed health insurance deduction. E file 2010 taxes for free   You cannot deduct the self-employed health insurance deduction you report on Form 1040, line 29, from self-employment earnings on Schedule SE (Form 1040). E file 2010 taxes for free Landlord Participation in Farming As a general rule, income and deductions from rentals and from personal property leased with real estate are not included in determining self-employment earnings. E file 2010 taxes for free However, income and deductions from farm rentals, including government commodity program payments received by a landowner who rents land, are included if the rental arrangement provides that the landowner will, and does, materially participate in the production or management of production of the farm products on the land. E file 2010 taxes for free Crop shares. E file 2010 taxes for free   Rent paid in the form of crop shares is included in self-employment earnings for the year you sell, exchange, give away, or use the crop shares if you meet one of the four material participation tests (discussed next) at the time the crop shares are produced. E file 2010 taxes for free Feeding such crop shares to livestock is considered using them. E file 2010 taxes for free Your gross income for figuring your self-employment earnings includes the fair market value of the crop shares when they are used as feed. E file 2010 taxes for free Material participation for landlords. E file 2010 taxes for free   You materially participate if you have an arrangement with your tenant for your participation and you meet one or more of the following tests. E file 2010 taxes for free You do at least three of the following. E file 2010 taxes for free Pay, using cash or credit, at least half the direct costs of producing the crop or livestock. E file 2010 taxes for free Furnish at least half the tools, equipment, and livestock used in the production activities. E file 2010 taxes for free Advise or consult with your tenant. E file 2010 taxes for free Inspect the production activities periodically. E file 2010 taxes for free You regularly and frequently make, or take an important part in making, management decisions substantially contributing to or affecting the success of the enterprise. E file 2010 taxes for free You work 100 hours or more spread over a period of 5 weeks or more in activities connected with agricultural production. E file 2010 taxes for free You do things that, considered in their totality, show you are materially and significantly involved in the production of the farm commodities. E file 2010 taxes for free These tests may be used as general guides for determining whether you are a material participant. E file 2010 taxes for free Example. E file 2010 taxes for free Drew Houston agrees to produce a crop on J. E file 2010 taxes for free Clarke's cotton farm, with each receiving half the proceeds. E file 2010 taxes for free Clarke advises Houston when to plant, spray, and pick the cotton. E file 2010 taxes for free During the growing season, Clarke inspects the crop every few days to determine whether Houston is properly taking care of the crop. E file 2010 taxes for free Houston furnishes all labor needed to grow and harvest the crop. E file 2010 taxes for free The management decisions made by Clarke in connection with the care of the cotton crop and his regular inspection of the crop establish that he participates to a material degree in the cotton production operations. E file 2010 taxes for free The income Clarke receives from his cotton farm is included in his self-employment earnings. E file 2010 taxes for free Methods for Figuring Net Earnings There are three ways to figure your net earnings from self-employment. E file 2010 taxes for free The regular method. E file 2010 taxes for free The farm optional method. E file 2010 taxes for free The nonfarm optional method. E file 2010 taxes for free You must use the regular method unless you are eligible to use one or both of the optional methods. E file 2010 taxes for free See Figure 12-1 , shown later. E file 2010 taxes for free Figure 12-1. E file 2010 taxes for free Can I Use the Optional Methods? Please click here for the text description of the image. E file 2010 taxes for free Figure 12–1. E file 2010 taxes for free Can I Use the Optional Methods? Why use an optional method?   You may want to use the optional methods (discussed later) when you have a loss or a small net profit and any one of the following applies. E file 2010 taxes for free You want to receive credit for social security benefit coverage. E file 2010 taxes for free You incurred child or dependent care expenses for which you could claim a credit. E file 2010 taxes for free (An optional method may increase your earned income, which could increase your credit. E file 2010 taxes for free ) You are entitled to the earned income credit. E file 2010 taxes for free (An optional method may increase your earned income, which could increase your credit. E file 2010 taxes for free ) You are entitled to the additional child tax credit. E file 2010 taxes for free (An optional method may increase your earned income, which could increase your credit. E file 2010 taxes for free ) Effects of using an optional method. E file 2010 taxes for free   Using an optional method could increase your SE tax. E file 2010 taxes for free Paying more SE tax may result in you getting higher social security disability or retirement benefits. E file 2010 taxes for free   If you use either or both optional methods, you must figure and pay the SE tax due under these methods even if you would have had a smaller SE tax or no SE tax using the regular method. E file 2010 taxes for free   The optional methods may be used only to figure your SE tax. E file 2010 taxes for free To figure your income tax, include your actual self-employment earnings in gross income, regardless of which method you use to determine SE tax. E file 2010 taxes for free Regular Method Multiply your total self-employment earnings by 92. E file 2010 taxes for free 35% (. E file 2010 taxes for free 9235) to get your net earnings under the regular method. E file 2010 taxes for free See Short Schedule SE, line 4, or Long Schedule SE, line 4a. E file 2010 taxes for free Net earnings figured using the regular method are also called “actual net earnings. E file 2010 taxes for free ” Farm Optional Method Use the farm optional method only for self-employment earnings from a farming business. E file 2010 taxes for free You can use this method if you meet either of the following tests. E file 2010 taxes for free Your gross farm income is $6,960 or less. E file 2010 taxes for free Your net farm profits are less than $5,024. E file 2010 taxes for free Gross farm income. E file 2010 taxes for free   Your gross farm income is the total of the amounts from: Schedule F (Form 1040), line 9, and Schedule K-1 (Form 1065), box 14, code B (from farm partnerships). E file 2010 taxes for free Net farm profits. E file 2010 taxes for free   Net farm profits generally are the total of the amounts from: Schedule F (Form 1040), line 34, and Schedule K-1 (Form 1065), box 14, code A (from farm partnerships). E file 2010 taxes for free However, you may need to adjust the amount reported on Schedule K-1 if you are a general partner or if it is a loss. E file 2010 taxes for free For more information, see Partnership income or loss , earlier. E file 2010 taxes for free Figuring farm net earnings. E file 2010 taxes for free   If you meet either of the two tests explained above, use Table 12-1. E file 2010 taxes for free Figuring Farm Net Earnings , to figure your net earnings from self-employment under the farm optional method. E file 2010 taxes for free Table 12-1. E file 2010 taxes for free Figuring Farm Net Earnings IF your gross farm income  is. E file 2010 taxes for free . E file 2010 taxes for free . E file 2010 taxes for free THEN your net earnings are equal to. E file 2010 taxes for free . E file 2010 taxes for free . E file 2010 taxes for free $6,960 or less Two-thirds of your gross farm income. E file 2010 taxes for free More than $6,960 $4,640 Optional method can reduce or eliminate SE tax. E file 2010 taxes for free   If your gross farm income is $6,960 or less and your farm net earnings figured under the farm optional method are less than your actual net earnings, you can use the farm optional method to reduce or eliminate your SE tax. E file 2010 taxes for free Your actual net earnings are your net earnings figured using the regular method, explained earlier. E file 2010 taxes for free Example. E file 2010 taxes for free Your gross farm income is $540 and your net farm profit is $460. E file 2010 taxes for free Consequently, your net earnings figured under the farm optional method are $360 (2/3 of $540) and your actual net earnings are $425 (92. E file 2010 taxes for free 35% of $460). E file 2010 taxes for free You owe no SE tax if you use the optional method because your net earnings under the farm optional method are less than $400. E file 2010 taxes for free Nonfarm Optional Method This is an optional method available for determining net earnings from nonfarm self-employment, much like the farm optional method. E file 2010 taxes for free If you are also engaged in a nonfarm business, you may be able to use this method to figure your nonfarm net earnings. E file 2010 taxes for free You can use this method even if you do not use the farm optional method for determining your farm net earnings and even if you have a net loss from your nonfarm business. E file 2010 taxes for free For more information about the nonfarm optional method, see Publication 334. E file 2010 taxes for free You cannot combine farm and nonfarm self-employment earnings to figure your net earnings under either of the optional methods. E file 2010 taxes for free Using Both Optional Methods If you use both optional methods, you must add the net earnings figured under each method to arrive at your total net earnings from self-employment. E file 2010 taxes for free You can report less than your total actual farm and nonfarm net earnings but not less than actual nonfarm net earnings. E file 2010 taxes for free If you use both optional methods, you can report no more than $4,640 as your combined net earnings from self-employment. E file 2010 taxes for free Reporting Self-Employment Tax Use Schedule SE (Form 1040) to figure and report your SE tax. E file 2010 taxes for free Then, enter the SE tax on line 56 of Form 1040 and attach Schedule SE to Form 1040. E file 2010 taxes for free Most taxpayers can use Section A–Short Schedule SE to figure their SE tax. E file 2010 taxes for free However, certain taxpayers must use Section B–Long Schedule SE. E file 2010 taxes for free Use the chart on page 1 of Schedule SE to find out which one to use. E file 2010 taxes for free If you have to pay SE tax, you must file Form 1040 (with Schedule SE attached) even if you do not otherwise have to file a federal income tax return. E file 2010 taxes for free Deduction for employer-equivalent portion of self-employment tax. E file 2010 taxes for free   You can deduct the employer-equivalent portion of your SE tax in figuring your adjusted gross income. E file 2010 taxes for free This deduction only affects your income tax. E file 2010 taxes for free It does not affect either your net earnings from self-employment or your SE tax. E file 2010 taxes for free   To deduct the tax, enter on Form 1040, line 27, the amount shown on Section A, Line 6, or Section B, line 13, Deduction for employer-equivalent portion of self-employment tax, of the Schedule SE. E file 2010 taxes for free Joint return. E file 2010 taxes for free   Even if you file a joint return, you cannot file a joint Schedule SE. E file 2010 taxes for free This is true whether one spouse or both spouses have self-employment earnings. E file 2010 taxes for free Your spouse is not considered self-employed just because you are. E file 2010 taxes for free If both of you have self-employment earnings, each of you must complete a separate Schedule SE. E file 2010 taxes for free However, if one spouse uses the Short Schedule SE and the other spouse has to use the Long Schedule SE, both can use the same form. E file 2010 taxes for free Attach both schedules to the joint return. E file 2010 taxes for free If you and your spouse operate a business as a partnership, see Business Owned and Operated by Spouses and Qualified joint venture , earlier, under Who Must Pay Self-Employment Tax . E file 2010 taxes for free Prev  Up  Next   Home   More Online Publications
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Low Income Taxpayer Clinics

Low Income Taxpayer Clinics (LITCs) represent low income individuals in disputes with the Internal Revenue Service, including audits, appeals, collection matters, and federal tax litigation. LITCs can also help taxpayers respond to IRS notices and correct account problems. Some LITCs provide education for low income taxpayers and taxpayers who speak English as a second language (ESL) about their taxpayer rights and responsibilities.

LITC services are free or low cost for eligible taxpayers. LITCs are independent from the IRS but receive some of their funding from the IRS through the LITC grant program. Each clinic determines whether prospective clients meet income guidelines and other criteria before agreeing to represent them.

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The LITC program is administered by the Taxpayer Advocate Service (TAS). TAS is your voice at the IRS. We help taxpayers whose problems with the IRS are causing financial difficulties, who have tried but haven’t been able to resolve their problems with the IRS, and those who believe an IRS system or procedure isn’t working as it should. If you believe you’re eligible for TAS assistance, call us toll-free at 1–877–777–4778. For more information, go to www.irs.gov/advocate.

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The E File 2010 Taxes For Free

E file 2010 taxes for free Publication 334 - Introductory Material Table of Contents IntroductionOrdering forms and publications. E file 2010 taxes for free Tax questions. E file 2010 taxes for free Future Developments What's New for 2013 What's New for 2014 Reminders Photographs of Missing Children Introduction The purpose of this publication is to provide general information about the federal tax laws that apply to small business owners who are sole proprietors and to statutory employees. E file 2010 taxes for free This publication has information on business income, expenses, and tax credits that may help you file your income tax return. E file 2010 taxes for free Are you self-employed?   You are self-employed if you carry on a trade or business as a sole proprietor or an independent contractor. E file 2010 taxes for free Sole proprietor. E file 2010 taxes for free   A sole proprietor is someone who owns an unincorporated business by himself or herself. E file 2010 taxes for free However, if you are the sole member of a domestic limited liability company (LLC), you are not a sole proprietor if you elect to treat the LLC as a corporation. E file 2010 taxes for free Trade or business. E file 2010 taxes for free    A trade or business is generally an activity carried on to make a profit. E file 2010 taxes for free The facts and circumstances of each case determine whether or not an activity is a trade or business. E file 2010 taxes for free You do not need to actually make a profit to be in a trade or business as long as you have a profit motive. E file 2010 taxes for free You do need to make ongoing efforts to further the interests of your business. E file 2010 taxes for free   You do not have to carry on regular full-time business activities to be self-employed. E file 2010 taxes for free Having a part-time business in addition to your regular job or business may be self-employment. E file 2010 taxes for free Independent contractor. E file 2010 taxes for free    People such as doctors, dentists, veterinarians, lawyers, accountants, contractors, subcontractors, public stenographers, or auctioneers who are in an independent trade, business, or profession in which they offer their services to the general public are generally independent contractors. E file 2010 taxes for free However, whether they are independent contractors or employees depends on the facts in each case. E file 2010 taxes for free The general rule is that an individual is an independent contractor if the payer has the right to control or to direct only the result of the work and not how it will be done. E file 2010 taxes for free The earnings of a person who is working as an independent contractor are subject to self-employment tax. E file 2010 taxes for free For more information on determining whether you are an employee or independent contractor, see Publication 15-A, Employer's Supplemental Tax Guide. E file 2010 taxes for free Statutory employee. E file 2010 taxes for free   A statutory employee has a checkmark in box 13 of his or her Form W-2, Wage and Tax Statement. E file 2010 taxes for free Statutory employees use Schedule C or C-EZ to report their wages and expenses. E file 2010 taxes for free Limited liability company (LLC). E file 2010 taxes for free   A limited liability company (LLC) is an entity formed under state law by filing articles of organization. E file 2010 taxes for free Generally, a single-member LLC is disregarded as an entity separate from its owner and reports its income and deductions on its owner's federal income tax return. E file 2010 taxes for free An owner who is an individual may use Schedule C or C-EZ. E file 2010 taxes for free Business owned and operated by spouses. E file 2010 taxes for free   If you and your spouse jointly own and operate an unincorporated business and share in the profits and losses, you are partners in a partnership, whether or not you have a formal partnership agreement. E file 2010 taxes for free Do not use Schedule C or C-EZ. E file 2010 taxes for free Instead, file Form 1065, U. E file 2010 taxes for free S. E file 2010 taxes for free Return of Partnership Income. E file 2010 taxes for free For more information, see Publication 541, Partnerships. E file 2010 taxes for free    Exception—Community income. E file 2010 taxes for free If you and your spouse wholly own an unincorporated business as community property under the community property laws of a state, foreign country, or U. E file 2010 taxes for free S. E file 2010 taxes for free possession, you can treat the business either as a sole proprietorship or a partnership. E file 2010 taxes for free The only states with community property laws are Arizona, California, Idaho, Louisiana, Nevada, New Mexico, Texas, Washington, and Wisconsin. E file 2010 taxes for free A change in your reporting position will be treated as a conversion of the entity. E file 2010 taxes for free    Exception—Qualified joint venture. E file 2010 taxes for free If you and your spouse each materially participate as the only members of a jointly owned and operated business, and you file a joint return for the tax year, you can make a joint election to be treated as a qualified joint venture instead of a partnership for the tax year. E file 2010 taxes for free Making this election will allow you to avoid the complexity of Form 1065 but still give each spouse credit for social security earnings on which retirement benefits are based. E file 2010 taxes for free For an explanation of "material participation," see the Instructions for Schedule C, line G. E file 2010 taxes for free   To make this election, you must divide all items of income, gain, loss, deduction, and credit attributable to the business between you and your spouse in accordance with your respective interests in the venture. E file 2010 taxes for free Each of you must file a separate Schedule C or C-EZ and a separate Schedule SE. E file 2010 taxes for free For more information, see Qualified Joint Ventures in the Instructions for Schedule SE. E file 2010 taxes for free This publication does not cover the topics listed in the following table. E file 2010 taxes for free    IF you need information about: THEN you should see: Corporations Publication 542 Farming Publication 225 Fishermen (Capital Construction Fund)  Publication 595 Partnerships Publication 541 Passive activities Publication 925 Recordkeeping Publication 583 Rental Publication 527 S corporations Instructions for Form 1120S What you need to know. E file 2010 taxes for free   Table A provides a list of questions you need to answer to help you meet your federal tax obligations. E file 2010 taxes for free After each question is the location in this publication where you will find the related discussion. E file 2010 taxes for free Table A. E file 2010 taxes for free What You Need To Know About Federal Taxes (Note. E file 2010 taxes for free The following is a list of questions you may need to answer so you can fill out your federal income tax return. E file 2010 taxes for free Chapters are given to help you find the related discussion in this publication. E file 2010 taxes for free ) What must I know   Where to find the answer   What kinds of federal taxes do I have to pay? How do I pay them?   See chapter 1. E file 2010 taxes for free What forms must I file?   See chapter 1. E file 2010 taxes for free What must I do if I have employees?   See Employment Taxes in chapter 1. E file 2010 taxes for free Do I have to start my tax year in January, or can I start it in any other month?   See Accounting Periods in chapter 2. E file 2010 taxes for free What method can I use to account for my income and expenses?   See Accounting Methods in chapter 2. E file 2010 taxes for free What kinds of business income do I have to report on my tax return?   See chapter 5. E file 2010 taxes for free What kinds of business expenses can I deduct on my tax return?   See Business Expenses in chapter 8. E file 2010 taxes for free What kinds of expenses are not deductible as business expenses?   See Expenses You Cannot Deduct in chapter 8. E file 2010 taxes for free What happens if I have a business loss? Can I deduct it?   See chapter 9. E file 2010 taxes for free What must I do if I disposed of business property during the year?   See chapter 3. E file 2010 taxes for free What are my rights as a taxpayer?   See chapter 11. E file 2010 taxes for free Where do I go if I need help with federal tax matters?   See chapter 12. E file 2010 taxes for free IRS mission. E file 2010 taxes for free   Provide America's taxpayers top quality service by helping them understand and meet their tax responsibilities and by applying the tax law with integrity and fairness to all. E file 2010 taxes for free Comments and suggestions. E file 2010 taxes for free   We welcome your comments about this publication and your suggestions for future editions. E file 2010 taxes for free   You can write to us at the following address:  Internal Revenue Service Tax Forms and Publications Division 1111 Constitution Ave. E file 2010 taxes for free NW, IR-6526 Washington, DC 20224   We respond to many letters by telephone. E file 2010 taxes for free Therefore, it would be helpful if you would include your daytime phone number, including the area code, in your correspondence. E file 2010 taxes for free   You can send your comments from www. E file 2010 taxes for free irs. E file 2010 taxes for free gov/formspubs/. E file 2010 taxes for free Click on “More Information” then on “Comment on Tax Forms and Publications. E file 2010 taxes for free ”   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. E file 2010 taxes for free Ordering forms and publications. E file 2010 taxes for free   Visit  www. E file 2010 taxes for free irs. E file 2010 taxes for free 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. E file 2010 taxes for free  Internal Revenue Service 1201 N. E file 2010 taxes for free Mitsubishi Motorway Bloomington, IL 61705-6613 Tax questions. E file 2010 taxes for free   If you have a tax question, check the information available on IRS. E file 2010 taxes for free gov or call 1-800-829-1040. E file 2010 taxes for free We cannot answer tax questions sent to either of the above addresses. E file 2010 taxes for free Future Developments For the latest information about developments related to Publication 334, such as legislation enacted after it was published, go to www. E file 2010 taxes for free irs. E file 2010 taxes for free gov/pub334. E file 2010 taxes for free What's New for 2013 The following are some of the tax changes for 2013. E file 2010 taxes for free For information on other changes, go to IRS. E file 2010 taxes for free gov. E file 2010 taxes for free Tax rates. E file 2010 taxes for free . E file 2010 taxes for free  For tax years beginning in 2013, the social security part of the self-employment tax increases to 12. E file 2010 taxes for free 4%. E file 2010 taxes for free The Medicare part of the tax remains at 2. E file 2010 taxes for free 9%. E file 2010 taxes for free As a result, the self-employment tax is 15. E file 2010 taxes for free 3%. E file 2010 taxes for free Maximum net earnings. E file 2010 taxes for free  The maximum net self-employment earnings subject to the social security part of the self-employment tax increases to $113,700 for 2013. E file 2010 taxes for free There is no maximum limit on earnings subject to the Medicare part. E file 2010 taxes for free Standard mileage rate. E file 2010 taxes for free  For 2013, the standard mileage rate for the cost of operating your car, van, pickup, or panel truck for each mile of business use is 56. E file 2010 taxes for free 5 cents per mile. E file 2010 taxes for free For more information, see Car and Truck Expenses in chapter 8. E file 2010 taxes for free Simplified method for business use of home deduction. E file 2010 taxes for free . E file 2010 taxes for free  The IRS now provides a simplified method to determine your expenses for business use of your home. E file 2010 taxes for free For more information, see Business Use of Your Home in chapter 8. E file 2010 taxes for free What's New for 2014 The following are some of the tax changes for 2014. E file 2010 taxes for free For information on other changes, go to IRS. E file 2010 taxes for free gov. E file 2010 taxes for free Standard mileage rate. E file 2010 taxes for free  For 2014, the standard mileage rate for the cost of operating your car, van, pickup, or panel truck for each mile of business use is 56 cents per mile. E file 2010 taxes for free Self-employment tax. E file 2010 taxes for free  The maximum net self-employment earnings subject to the social security part of the self-employment tax is $117,000 for 2014. E file 2010 taxes for free Reminders Accounting methods. E file 2010 taxes for free  Certain small business taxpayers may be eligible to adopt or change to the cash method of accounting and may not be required to account for inventories. E file 2010 taxes for free For more information, see Inventories in chapter 2. E file 2010 taxes for free Reportable transactions. E file 2010 taxes for free  You must file Form 8886, Reportable Transaction Disclosure Statement, to report certain transactions. E file 2010 taxes for free You may have to pay a penalty if you are required to file Form 8886 but do not do so. E file 2010 taxes for free You may also have to pay interest and penalties on any reportable transaction understatements. E file 2010 taxes for free Reportable transactions include: Transactions the same as or substantially similar to tax avoidance transactions identified by the IRS, Transactions offered to you under conditions of confidentiality for which you paid an advisor a minimum fee, Transactions for which you have, or a related party has, contractual protection against disallowance of the tax benefits, Transactions that result in losses of at least $2 million in any single tax year ($50,000 if from certain foreign currency transactions) or $4 million in any combination of tax years, and Transactions the same or substantially similar to one of the types of transactions the IRS has identified as a transaction of interest. E file 2010 taxes for free For more information, see the Instructions for Form 8886. E file 2010 taxes for free Photographs of Missing Children The Internal Revenue Service is a proud partner with the National Center for Missing and Exploited Children. E file 2010 taxes for free Photographs of missing children selected by the Center may appear in this publication on pages that would otherwise be blank. E file 2010 taxes for free 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. E file 2010 taxes for free Prev  Up  Next   Home   More Online Publications