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Federal Tax Booklet

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Federal Tax Booklet

Federal tax booklet Publication 4492-B - Introductory Material Table of Contents Introduction Useful Items - You may want to see: Introduction This publication explains the major provisions of the Heartland Disaster Tax Relief Act of 2008 that apply only to the Midwestern disaster areas. Federal tax booklet Other benefits that may apply to taxpayers in Midwestern disaster areas are covered in Publication 547, Casualties, Disasters, and Thefts. Federal tax booklet Be sure to read both publications. Federal tax booklet Useful Items - You may want to see: Publication 526 Charitable Contributions 536 Net Operating Losses (NOLs) for Individuals, Estates, and Trusts 547 Casualties, Disasters, and Thefts 946 How To Depreciate Property 4492-A Information for Taxpayers Affected by the May 4, 2007, Kansas Storms and Tornadoes Form (and Instructions) 4506 Request for Copy of Tax Return 4506-T Request for Transcript of Tax Return 4684 Casualties and Thefts 5884-A Credits for Affected Midwestern Disaster Area Employers 8863 Education Credits (American Opportunity, Hope, and Lifetime Learning Credits) 8914 Exemption Amount for Taxpayers Housing Midwestern Displaced Individuals 8930 Qualified Disaster Recovery Assistance Retirement Plan Distributions and Repayments Prev  Up  Next   Home   More Online Publications
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The Federal Tax Booklet

Federal tax booklet Publication 509 - Introductory Material Table of Contents Future Developments What's New Reminders IntroductionOrdering forms and publications. Federal tax booklet Tax questions. Federal tax booklet Background Information for Using the Tax CalendarsElectronic deposit requirement. Federal tax booklet Legal holidays. Federal tax booklet Statewide legal holidays. Federal tax booklet Future Developments For the latest information about developments related to Publication 509, such as legislation enacted after it was published, go to www. Federal tax booklet irs. Federal tax booklet gov/pub509. Federal tax booklet What's New Publication 1518 discontinued after 2013. Federal tax booklet  Publication 1518, IRS Tax Calendar for Small Businesses and Self-Employed, is discontinued after 2013. Federal tax booklet An IRS Tax Calendar and most of the information previously contained in Publication 1518 can be found at www. Federal tax booklet irs. Federal tax booklet gov/taxcalendar. Federal tax booklet Reminders Photographs of missing children. Federal tax booklet  The Internal Revenue Service is a proud partner with the National Center for Missing and Exploited Children. Federal tax booklet Photographs of missing children selected by the Center may appear in this publication on pages that would otherwise be blank. Federal tax booklet 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. Federal tax booklet Introduction A tax calendar is a 12-month calendar divided into quarters. Federal tax booklet The calendar gives specific due dates for: Filing tax forms, Paying taxes, and Taking other actions required by federal tax law. Federal tax booklet What does this publication contain?   This publication contains the following. Federal tax booklet A section on how to use the tax calendars. Federal tax booklet Three tax calendars: General Tax Calendar, Employer's Tax Calendar, and Excise Tax Calendar. Federal tax booklet A table showing the semiweekly deposit due dates for payroll taxes for 2014. Federal tax booklet   Most of the due dates discussed in this publication are also included in the IRS Tax Calendar available at www. Federal tax booklet irs. Federal tax booklet gov/taxcalendar. Federal tax booklet Who should use this publication?   Primarily, employers need to use this publication. Federal tax booklet However, the General Tax Calendar has important due dates for all businesses and individuals. Federal tax booklet Anyone who must pay excise taxes may need the Excise Tax Calendar . Federal tax booklet What are the advantages of using a tax calendar?   The following are advantages of using a calendar. Federal tax booklet You do not have to figure the due dates yourself. Federal tax booklet You can file or pay timely and avoid penalties. Federal tax booklet You do not have to adjust the due dates for Saturdays, Sundays, and legal holidays. Federal tax booklet You do not have to adjust the due dates for special banking rules if you use the Employer's Tax Calendar or Excise Tax Calendar . Federal tax booklet Which calendar(s) should I use?   To decide which calendar(s) to use, first look at the General Tax Calendar and highlight the dates that apply to you. Federal tax booklet If you are an employer, also use the Employer's Tax Calendar . Federal tax booklet If you must pay excise taxes, use the Excise Tax Calendar . Federal tax booklet Depending on your situation, you may need to use more than one calendar. Federal tax booklet Table 1. Federal tax booklet Useful Publications IF you are. Federal tax booklet . Federal tax booklet . Federal tax booklet THEN you may need. Federal tax booklet . Federal tax booklet . Federal tax booklet An employer • Publication 15 (Circular E), Employer's Tax Guide. Federal tax booklet  • Publication 15-A, Employer's Supplemental Tax Guide. Federal tax booklet  • Publication 15-B, Employer's Tax Guide to Fringe Benefits. Federal tax booklet  • Publication 926, Household Employer's Tax Guide. Federal tax booklet A farmer • Publication 51 (Circular A), Agricultural Employer's Tax Guide. Federal tax booklet  • Publication 225, Farmer's Tax Guide. Federal tax booklet An individual • Publication 505, Tax Withholding and Estimated Tax. Federal tax booklet Required to pay excise taxes • Publication 510, Excise Taxes. Federal tax booklet What is not in these calendars?   The calendars do not cover the employment or excise tax deposit rules. Federal tax booklet You can find the deposit rules for employment taxes in Publication 15 (Circular E), Employer's Tax Guide. Federal tax booklet The deposit rules for excise taxes are in Publication 510, Excise Taxes, and in the Instructions for Form 720, Quarterly Federal Excise Tax Return. Federal tax booklet In addition, the calendars do not cover filing forms and other requirements for: Estate taxes, Gift taxes, Trusts, Exempt organizations, Certain types of corporations, or Foreign partnerships. Federal tax booklet What other publications and tax forms will I need?   Table 1 lists other publications you may need to order. Federal tax booklet Each calendar lists the forms you may need. Federal tax booklet   See How To Get Tax Help near the end of this publication for information about getting publications and forms. Federal tax booklet Comments and suggestions. Federal tax booklet   We welcome your comments about this publication and your suggestions for future editions. Federal tax booklet   You can write to us at the following address: Internal Revenue Service Tax Forms and Publications Division 1111 Constitution Ave. Federal tax booklet NW, IR-6526 Washington, DC 20224   We respond to many letters by telephone. Federal tax booklet Therefore, it would be helpful if you would include your daytime phone number, including the area code, in your correspondence. Federal tax booklet   You can send us comments from www. Federal tax booklet irs. Federal tax booklet gov/formspubs. Federal tax booklet Click on More Information and then click on Comment on Tax Forms and Publications. Federal tax booklet   Although we cannot respond individually to each comment received, we do appreciate your feedback and will consider your comments as we revise our forms and publications. Federal tax booklet Ordering forms and publications. Federal tax booklet   Visit www. Federal tax booklet irs. Federal tax booklet 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. Federal tax booklet Internal Revenue Service 1201 N. Federal tax booklet Mitsubishi Motorway Bloomington, IL 61705-6613 Tax questions. Federal tax booklet   If you have a tax question, check the information available on IRS. Federal tax booklet gov or call 1-800-829-1040. Federal tax booklet We cannot answer tax questions sent to either of the above addresses. Federal tax booklet Background Information for Using the Tax Calendars The following brief explanations may be helpful to you in using the tax calendars. Federal tax booklet IRS e-services make taxes easier. Federal tax booklet   Now more than ever before, businesses can enjoy the benefits of filing and paying their federal taxes electronically. Federal tax booklet Whether you rely on a tax professional or handle your own taxes, the IRS offers you convenient programs to make taxes easier. Federal tax booklet    You can e-file your Form 1040; certain business tax returns such as Forms 1120, 1120S, and 1065; certain employment tax returns such as Forms 940 and 941; certain excise tax returns such as Forms 720, 2290, and 8849; and Form 1099 and other information returns. Federal tax booklet Visit www. Federal tax booklet irs. Federal tax booklet gov/efile for more information. Federal tax booklet You can pay taxes online or by phone using the Electronic Federal Tax Payments System (EFTPS). Federal tax booklet For detailed information about using this free service, see Electronic deposit requirement below. Federal tax booklet   Use these electronic options to make filing and paying taxes easier. Federal tax booklet For more information on electronic payments, visit the IRS website at www. Federal tax booklet irs. Federal tax booklet gov/e-pay. Federal tax booklet Tax deposits. Federal tax booklet   Some taxes can be paid with the return on which they are reported. Federal tax booklet However, in many cases, you have to deposit the tax before the due date for filing the return. Federal tax booklet Tax deposits are figured for periods of time that are shorter than the time period covered by the return. Federal tax booklet See Publication 15 (Circular E) for the employment tax deposit rules. Federal tax booklet For the excise tax deposit rules, see Publication 510 or the Instructions for Form 720. Federal tax booklet    Electronic deposit requirement. Federal tax booklet   You must use electronic funds transfer to make all federal tax deposits (such as deposits of employment tax, excise tax, and corporate income tax). Federal tax booklet Generally, electronic fund transfers are made using the Electronic Federal Tax Payment System (EFTPS). Federal tax booklet EFTPS is a free service provided by the Department of Treasury. Federal tax booklet If you do not want to use EFTPS, you can arrange for your tax professional, financial institution, payroll service, or other trusted third party to make electronic deposits on your behalf. Federal tax booklet   To get more information or to enroll in EFTPS, call 1-800-555-4477 (business), 1-800-316-6541 (individual), or 1-800-733-4829 (TDD/TTY). Federal tax booklet You can also visit the EFTPS website at www. Federal tax booklet eftps. Federal tax booklet gov. Federal tax booklet Additional information about EFTPS is also available in Publication 966, Electronic Federal Tax Payment System: A Guide to Getting Started. Federal tax booklet    If you fail to timely, properly, and in full make your federal tax deposit, you may be subject to a failure-to-deposit penalty. Federal tax booklet For an EFTPS deposit to be on time, you must initiate the deposit by 8 p. Federal tax booklet m. Federal tax booklet Eastern time the day before the date the deposit is due. Federal tax booklet Saturday, Sunday, or legal holiday. Federal tax booklet   Generally, if a due date for performing any act for tax purposes falls on a Saturday, Sunday, or legal holiday, the act is considered to be performed timely if it is performed no later than the next day that is not a Saturday, Sunday, or legal holiday. Federal tax booklet The term legal holiday means any legal holiday in the District of Columbia. Federal tax booklet The calendars provided in this publication make the adjustment for Saturdays, Sundays, and legal holidays. Federal tax booklet But you must make any adjustments for statewide legal holidays, as discussed next. Federal tax booklet An exception to this rule for certain excise taxes is noted later under the Excise Tax Calendar. Federal tax booklet Legal holidays. Federal tax booklet   Legal holidays for 2014 are listed below. Federal tax booklet January 1— New Year's Day January 20— Birthday of Martin Luther King, Jr. Federal tax booklet / Inauguration Day February 17— Washington's Birthday April 16— District of Columbia Emancipation Day May 26— Memorial Day July 4— Independence Day September 1— Labor Day October 13— Columbus Day November 11— Veterans Day November 27— Thanksgiving Day December 25— Christmas Day Statewide legal holidays. Federal tax booklet   A statewide legal holiday delays a due date for filing a return only if the IRS office where you are required to file is located in that state. Federal tax booklet A statewide legal holiday does not delay a due date for making a federal tax deposit. Federal tax booklet Extended due date for Forms 1098, 1099, and W-2 if filed electronically. Federal tax booklet   If you file Forms 1098, 1099, or W-2 electronically, your due date for filing them with the IRS or the Social Security Administration (SSA) will be extended to March 31. Federal tax booklet   For 2014, the due date for giving the recipient these forms is January 31. Federal tax booklet   For information about filing Forms 1098, 1099, or W-2G electronically, see Publication 1220, Specifications for Filing Forms 1097, 1098, 1099, 3921, 3922, 5498, 8935, and W-2G Electronically. Federal tax booklet For information about filing Form W-2 electronically with the SSA, visit www. Federal tax booklet ssa. Federal tax booklet gov/employer or call 1-800-772-6270. Federal tax booklet Penalties. Federal tax booklet   Whenever possible, you should take action before the listed due date. Federal tax booklet If you are late, you may have to pay a penalty as well as interest on any overdue taxes. Federal tax booklet   Be sure to follow all the tax laws that apply to you. Federal tax booklet In addition to civil penalties, criminal penalties may be imposed for intentionally not paying taxes, for intentionally filing a false return, or for not filing a required return. Federal tax booklet Use of private delivery services. Federal tax booklet   You can use certain private delivery services designated by the IRS to meet the timely mailing as timely filing/paying rule for tax returns and payments. Federal tax booklet These private delivery services include only the following. Federal tax booklet DHL Express (DHL): DHL Same Day Service. Federal tax booklet Federal Express (FedEx): FedEx Priority Overnight, FedEx Standard Overnight, FedEx 2 Day, FedEx International Priority, and FedEx International First. Federal tax booklet United Parcel Service (UPS): UPS Next Day Air, UPS Next Day Air Saver, UPS 2nd Day Air, UPS 2nd Day Air A. Federal tax booklet M. Federal tax booklet , UPS Worldwide Express Plus, and UPS Worldwide Express. Federal tax booklet   For the IRS mailing address to use if you are using a private delivery service, go to IRS. Federal tax booklet gov and enter “private delivery service” in the search box. Federal tax booklet   The private delivery service can tell you how to get written proof of the mailing date. Federal tax booklet    The U. Federal tax booklet S. Federal tax booklet Postal Service advises that private delivery services cannot deliver items to P. Federal tax booklet O. Federal tax booklet boxes. Federal tax booklet You must use the U. Federal tax booklet S. Federal tax booklet Postal Service to mail any item to an IRS P. Federal tax booklet O. Federal tax booklet box address. Federal tax booklet Prev  Up  Next   Home   More Online Publications