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File A 2011 Tax Return

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File A 2011 Tax Return

File a 2011 tax return Publication 225 - Introductory Material Table of Contents IntroductionOrdering forms and publications. File a 2011 tax return Tax questions. File a 2011 tax return Future Developments What's New for 2013 What's New for 2014 Reminders Introduction You are in the business of farming if you cultivate, operate, or manage a farm for profit, either as owner or tenant. File a 2011 tax return A farm includes livestock, dairy, poultry, fish, fruit, and truck farms. File a 2011 tax return It also includes plantations, ranches, ranges, and orchards. File a 2011 tax return This publication explains how the federal tax laws apply to farming. File a 2011 tax return Use this publication as a guide to figure your taxes and complete your farm tax return. File a 2011 tax return If you need more information on a subject, get the specific IRS tax publication covering that subject. File a 2011 tax return We refer to many of these free publications throughout this publication. File a 2011 tax return See chapter 16 for information on ordering these publications. File a 2011 tax return The explanations and examples in this publication reflect the Internal Revenue Service's interpretation of tax laws enacted by Congress, Treasury regulations, and court decisions. File a 2011 tax return However, the information given does not cover every situation and is not intended to replace the law or change its meaning. File a 2011 tax return This publication covers subjects on which a court may have made a decision more favorable to taxpayers than the interpretation of the Service. File a 2011 tax return Until these differing interpretations are resolved by higher court decisions, or in some other way, this publication will continue to present the interpretation of the Service. File a 2011 tax return The IRS Mission. File a 2011 tax return   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. File a 2011 tax return Comments and suggestions. File a 2011 tax return   We welcome your comments about this publication and your suggestions for future editions. File a 2011 tax return   You can write to us at the following address: Internal Revenue Service Business Forms and Publications Branch SE:W:CAR:MP:T:B 1111 Constitution Ave. File a 2011 tax return NW, IR-6526 Washington, DC 20224   We respond to many letters by telephone. File a 2011 tax return Therefore, it would be helpful if you would include your daytime phone number, including the area code, in your correspondence. File a 2011 tax return   You can email us at taxforms@irs. File a 2011 tax return gov. File a 2011 tax return Please put “Publications Comment” on the subject line. File a 2011 tax return You can also send us comments from www. File a 2011 tax return irs. File a 2011 tax return gov/formspubs/, select “Comment on Tax Forms and Publications” under “More Information. File a 2011 tax return ”   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. File a 2011 tax return Ordering forms and publications. File a 2011 tax return   Visit www. File a 2011 tax return irs. File a 2011 tax return 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. File a 2011 tax return Internal Revenue Service 1201 N. File a 2011 tax return Mitsubishi Motorway Bloomington, IL 61705-6613 Tax questions. File a 2011 tax return   If you have a tax question, check the information available on IRS. File a 2011 tax return gov or call 1-800-829-1040. File a 2011 tax return We cannot answer tax questions sent to either of the above addresses. File a 2011 tax return Comments on IRS enforcement actions. File a 2011 tax return   The Small Business and Agricultural Regulatory Enforcement Ombudsman and 10 Regional Fairness Boards were established to receive comments from small business about federal agency enforcement actions. File a 2011 tax return The Ombudsman will annually evaluate the enforcement activities of each agency and rate its responsiveness to small business. File a 2011 tax return If you wish to comment on the enforcement actions of the IRS, you can: Call 1-888-734-3247, Fax your comments to 202-481-5719, Write to Office of the National Ombudsman U. File a 2011 tax return S. File a 2011 tax return Small Business Administration 409 3rd Street, S. File a 2011 tax return W. File a 2011 tax return  Washington, DC 20416 Send an email to ombudsman@sba. File a 2011 tax return gov, or Download the appraisal form at  www. File a 2011 tax return sba. File a 2011 tax return gov/ombudsman. File a 2011 tax return Treasury Inspector General for Tax Administration. File a 2011 tax return   If you want to confidentially report misconduct, waste, fraud, or abuse by an IRS employee, you can call 1-800-366-4484 (1-800-877-8339 for TTY/TDD users). File a 2011 tax return You can remain anonymous. File a 2011 tax return Farm tax classes. File a 2011 tax return   Many state Cooperative Extension Services conduct farm tax workshops in conjunction with the IRS. File a 2011 tax return Contact your county extension office for more information. File a 2011 tax return Rural tax education website. File a 2011 tax return   The Rural Tax Education website is a source for information concerning agriculturally related income and deductions and self-employment tax. File a 2011 tax return The website is available for farmers and ranchers, other agricultural producers, Extension educators, and any one interested in learning about the tax side of the agricultural community. File a 2011 tax return Members of the National Farm Income Tax Extension Committee are contributors for the website and the website is hosted by Utah State University Cooperative Extension. File a 2011 tax return You can visit the website at www. File a 2011 tax return ruraltax. File a 2011 tax return org. File a 2011 tax return Future Developments The IRS has created a page on IRS. File a 2011 tax return gov for information about Publication 225, at  www. File a 2011 tax return irs. File a 2011 tax return gov/pub225. File a 2011 tax return Information about recent developments affecting Publication 225 will be posted on that page. File a 2011 tax return What's New for 2013 The following items highlight a number of administrative and tax law changes for 2013. File a 2011 tax return They are discussed in more detail throughout the publication. File a 2011 tax return Standard mileage rate. File a 2011 tax return  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. File a 2011 tax return 5 cents. File a 2011 tax return See chapter 4. File a 2011 tax return Simplified method for business use of home deduction. File a 2011 tax return  The IRS now provides a simplified method to determine your expenses for business use of your home. File a 2011 tax return For more information, see Schedule C (Form 1040), Part II, and its instructions. File a 2011 tax return See chapter 4. File a 2011 tax return Increased section 179 expense deduction dollar limits. File a 2011 tax return  The maximum amount you can elect to deduct for most section 179 property you placed in service in 2013 is $500,000. File a 2011 tax return This limit is reduced by the amount by which the cost of the property placed in service during the tax year exceeds $2 million. File a 2011 tax return See chapter 7. File a 2011 tax return Extension of special depreciation allowance for certain qualified property acquired after December 31, 2007. File a 2011 tax return  You may be able to take a 50% special depreciation allowance for certain qualified property acquired after December 31, 2007, and placed in service before January 1, 2014. File a 2011 tax return See chapter 7. File a 2011 tax return Expiration of the 3-year recovery period for certain race horses. File a 2011 tax return . File a 2011 tax return  The 3-year recovery period for race horses two years old or younger will expire for such horses placed in service after December 31, 2013. File a 2011 tax return See chapter 7. File a 2011 tax return Tax rates. File a 2011 tax return  For tax years beginning in 2013, the social security part of the self-employment tax increases from 10. File a 2011 tax return 4% to 12. File a 2011 tax return 4%. File a 2011 tax return As a result, the self-employment tax is increased from 13. File a 2011 tax return 3% to 15. File a 2011 tax return 3%. File a 2011 tax return See chapter 12. File a 2011 tax return Maximum net earnings. File a 2011 tax return  The maximum net self-employment earnings subject to the social security part (12. File a 2011 tax return 4%) of the self-employment tax increased to $113,700 for 2013. File a 2011 tax return There is no maximum limit on earnings subject to the Medicare part (2. File a 2011 tax return 9%). File a 2011 tax return See chapter 12. File a 2011 tax return Net investment income tax. File a 2011 tax return  For tax years beginning in 2013, individuals, estates, and trusts may be subject to the net investment income tax (NIIT). File a 2011 tax return If you are a trader in financial instruments and commodities and required to file Schedule C (Form 1040), your investment income (for purposes of the NIIT) may be reduced by your interest and other investment expenses to the extent those expenses are not used to reduce your self-employment income. File a 2011 tax return For information about NIIT and the special rule for traders in financial instruments and commodities, see the Instructions for Form 8960. File a 2011 tax return Social Security and Medicare Tax for 2013. File a 2011 tax return  The employee tax rate for social security is 6. File a 2011 tax return 2%. File a 2011 tax return The employer tax rate for social security remains unchanged at 6. File a 2011 tax return 2%. File a 2011 tax return The social security wage base limit is $113,700. File a 2011 tax return The Medicare tax rate is 1. File a 2011 tax return 45% each for the employee and employer, unchanged from 2012. File a 2011 tax return There is no wage base limit for Medicare tax. File a 2011 tax return See chapter 13. File a 2011 tax return Additional Medicare Tax. File a 2011 tax return  For tax years beginning in 2013, a 0. File a 2011 tax return 9% Additional Medicare Tax applies to your Medicare wages, Railroad Tax Act (RRTA) compensation, and self-employment income above a threshold amount. File a 2011 tax return Use Form 8959, Additional Medicare Tax, to figure this tax. File a 2011 tax return For more information, see the Instructions for Form 8959 and the Instructions for Schedule SE (Form 1040). File a 2011 tax return In addition to withholding Medicare tax at 1. File a 2011 tax return 45%, you must withhold a 0. File a 2011 tax return 9% Additional Medicare Tax from wages you pay to an employee in excess of $200,000 in a calendar year. File a 2011 tax return You are required to begin withholding Additional Medicare Tax in the pay period in which you pay wages in excess of $200,000 to an employee and continue to withhold it each pay period until the end of the calendar year. File a 2011 tax return Additional Medicare Tax is only imposed on the employee. File a 2011 tax return There is no employer share of Additional Medicare Tax. File a 2011 tax return All wages that are subject to Medicare tax are subject to Additional Medicare Tax withholding if paid in excess of the $200,000 withholding threshold. File a 2011 tax return For more information on what wages are subject to Medicare tax, see the chart, Special Rules for Various Types of Services and Payments, in section 15 of Publication 15 (Circular E), Employer's Tax Guide. File a 2011 tax return For more information on Additional Medicare Tax, visit IRS. File a 2011 tax return gov and enter “Additional Medicare Tax” in the search box. File a 2011 tax return See chapter 13. File a 2011 tax return Leave-Based donation programs to aid victims of Hurricane Sandy. File a 2011 tax return  Under these programs, employees may donate their vacation, sick, or personal leave in exchange for employer cash payments made before January 1, 2014, to qualified tax-exempt organizations providing relief for the victims of Hurricane Sandy. File a 2011 tax return The donated leave will not be included in the income or wages of the employee. File a 2011 tax return The employer may deduct the cash payments as business expenses or charitable contributions. File a 2011 tax return See chapter 13. File a 2011 tax return Work opportunity tax credit for qualified tax-exempt organizations hiring qualified veterans extended. File a 2011 tax return  The work opportunity tax credit is now available for eligible unemployed veterans who begin work before January 1, 2014. File a 2011 tax return Qualified tax-exempt organizations that hire eligible unemployed veterans can claim the work opportunity tax credit against their payroll tax liability using Form 5884-C, Work Opportunity Credit for Qualified Tax-Exempt Organizations Hiring Qualified Veterans. File a 2011 tax return For more information, visit IRS. File a 2011 tax return gov and enter “work opportunity credit” in the search box. File a 2011 tax return See chapter 13. File a 2011 tax return Estimated tax. File a 2011 tax return  For tax years beginning in 2013, the Net Investment Income Tax (NIIT) may need to be included when calculating your estimated tax. File a 2011 tax return Also, when figuring your estimated tax, you may need to include the 0. File a 2011 tax return 9% Additional Medicare Tax applicable to Medicare wages, Railroad Retirement Tax Act (RRTA) compensation, and self-employment income above the threshold amount based on your filing status. File a 2011 tax return For more information, see Publication 505. File a 2011 tax return What's New for 2014 Maximum net earnings. File a 2011 tax return  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. File a 2011 tax return See chapter 12. File a 2011 tax return Social security and Medicare tax for 2014. File a 2011 tax return  The employee and employer tax rates for social security and the maximum amount of wages subject to social security tax for 2014 will be discussed in Publication 51 (Circular A), Agricultural Employer's Tax Guide (For use in 2014). File a 2011 tax return The Medicare tax rate for 2014 will also be discussed in Publication 51 (Circular A) (For use in 2014). File a 2011 tax return There is no limit on the amount of wages subject to Medicare tax. File a 2011 tax return See chapter 13. File a 2011 tax return Reminders The following reminders and other items may help you file your tax return. File a 2011 tax return   IRS e-file (Electronic Filing) You can file your tax returns electronically using an IRS e-file option. File a 2011 tax return The benefits of IRS e-file include faster refunds, increased accuracy, and acknowledgment of IRS receipt of your return. File a 2011 tax return You can use one of the following IRS e-file options. File a 2011 tax return Use an authorized IRS e-file provider. File a 2011 tax return Use a personal computer. File a 2011 tax return Visit a Volunteer Income Tax Assistance (VITA) or Tax Counseling for the Elderly (TCE) site. File a 2011 tax return For details on these fast filing methods, see your income tax package. File a 2011 tax return Principal agricultural activity codes. File a 2011 tax return  You must enter on line B of Schedule F (Form 1040) a code that identifies your principal agricultural activity. File a 2011 tax return It is important to use the correct code because this information will identify market segments of the public for IRS Taxpayer Education programs. File a 2011 tax return The U. File a 2011 tax return S. File a 2011 tax return Census Bureau also uses this information for its economic census. File a 2011 tax return See the list of Principal Agricultural Activity Codes on page 2 of Schedule F (Form 1040). File a 2011 tax return Publication on employer identification numbers (EIN). File a 2011 tax return  Publication 1635, Understanding Your Employer Identification Number, provides general information on employer identification numbers. File a 2011 tax return Topics include how to apply for an EIN and how to complete Form SS-4. File a 2011 tax return Change of address. File a 2011 tax return  If you change your home address, you should use Form 8822, Change of Addres, to notify the IRS. File a 2011 tax return If you change your business address, you should use Form 8822-B, Change of Address or Responsible Party — Business, to notify the IRS. File a 2011 tax return Be sure to include your suite, room, or other unit number. File a 2011 tax return Reportable transactions. File a 2011 tax return  You must file Form 8886, Reportable Transaction Disclosure Statement, to report certain transactions. File a 2011 tax return You may have to pay a penalty if you are required to file Form 8886 but do not do so. File a 2011 tax return Reportable transactions include (1) transactions the same as or substantially similar to tax avoidance transactions identified by the IRS, (2) transactions offered to you under conditions of confidentiality and for which you paid an advisor a minimum fee, (3) transactions for which you have or a related party has a right to a full or partial refund of fees if all or part of the intended tax consequences from the transaction are not sustained, (4) transactions that result in losses of at least $2 million in any single year or $4 million in any combination of years, and (5) transactions with asset holding periods of 45 days or less and that result in a tax credit of more than $250,000. File a 2011 tax return For more information, see the Instructions for Form 8886. File a 2011 tax return Form W-4 for 2014. File a 2011 tax return  You should make new Forms W-4 available to your employees and encourage them to check their income tax withholding for 2014. File a 2011 tax return Those employees who owed a large amount of tax or received a large refund for 2013 may need to submit a new Form W-4. File a 2011 tax return See Publication 919, How Do I Adjust My Tax Withholding. File a 2011 tax return Form 1099-MISC. File a 2011 tax return  Generally, file Form 1099-MISC if you pay at least $600 in rents, services, and other miscellaneous payments in your farming business to an individual (for example, an accountant, an attorney, or a veterinarian) who is not your employee. File a 2011 tax return Limited Liability Company (LLC). File a 2011 tax return  For purposes of this publication, a limited liability company (LLC) is a business entity organized in the United States under state law. File a 2011 tax return Unlike a partnership, all of the members of an LLC have limited personal liability for its debts. File a 2011 tax return An LLC may be classified for federal income tax purposes as a partnership, corporation, or an entity disregarded as separate from its owner by applying the rules in Regulations section 301. File a 2011 tax return 7701-3. File a 2011 tax return See Publication 3402 for more details. File a 2011 tax return Photographs of missing children. File a 2011 tax return  The Internal Revenue Service is a proud partner with the National Center for Missing and Exploited Children. File a 2011 tax return Photographs of missing children selected by the Center may appear in this publication on pages that would otherwise be blank. File a 2011 tax return 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. File a 2011 tax return Prev  Up  Next   Home   More Online Publications
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File a 2011 tax return Publication 947 - Introductory Material Table of Contents What's New Practitioners' Hotline IntroductionOrdering forms and publications. File a 2011 tax return Tax questions. File a 2011 tax return Useful Items - You may want to see: What's New Registered tax return preparers. File a 2011 tax return  Registered tax return preparers may prepare and sign as the preparer tax returns and claims for refund and other documents for submission to the IRS. File a 2011 tax return They may also represent taxpayers before revenue agents, customer service representatives, and similar IRS employees during an examination if they signed the return or claim for refund for the tax year or period under examination. File a 2011 tax return Future developments. File a 2011 tax return  The IRS has created a page on IRS. File a 2011 tax return gov for information about Publication 947 at www. File a 2011 tax return irs. File a 2011 tax return gov/pub947. File a 2011 tax return Information about any future developments (such as legislation enacted after we release it) will be posted on that page. File a 2011 tax return Practitioners' Hotline The Practitioner Priority Service® is a nationwide, toll-free hotline that provides professional support to practitioners with account-related questions. File a 2011 tax return The toll-free number for this service is 1-866-860-4259. File a 2011 tax return Introduction This publication discusses who can represent a taxpayer before the IRS and what forms or documents are used to authorize a person to represent a taxpayer. File a 2011 tax return Usually, attorneys, certified public accountants (CPAs), enrolled agents, enrolled retirement plan agents, and enrolled actuaries can represent taxpayers before the IRS. File a 2011 tax return Under special circumstances, other individuals, including registered tax return preparers, unenrolled return preparers, and students can represent taxpayers before the IRS. File a 2011 tax return For details regarding taxpayer representation, see Who Can Practice Before the IRS, later. File a 2011 tax return Definitions. File a 2011 tax return   Many of the terms used in this publication, such as “enrolled agent” and “practitioner” are defined in the Glossary at the back of this publication. File a 2011 tax return Comments and suggestions. File a 2011 tax return   We welcome your comments about this publication and your suggestions for future editions. File a 2011 tax return   You can write to us at the following address: Internal Revenue Service Individual Forms and Publications Branch SE:W:CAR:MP:T:I 1111 Constitution Ave. File a 2011 tax return NW, IR-6526 Washington, DC 20224   We respond to many letters by telephone. File a 2011 tax return Therefore, it would be helpful if you would include your daytime phone number, including the area code, in your correspondence. File a 2011 tax return   You can email us at taxforms@irs. File a 2011 tax return gov . File a 2011 tax return Please put “Publications Comment” on the subject line. File a 2011 tax return You can also send us comments from www. File a 2011 tax return irs. File a 2011 tax return gov/formspubs/, select “Comment on Tax Forms and Publications” under “Information About. File a 2011 tax return ” Ordering forms and publications. File a 2011 tax return   Visit www. File a 2011 tax return irs. File a 2011 tax return gov/formspubs/ to download forms and publications, call 1-800-829-3676, or write to the address below and receive a response within 10 days after your request is received. File a 2011 tax return Internal Revenue Service 1201 N. File a 2011 tax return Mitsubishi Motorway Bloomington, IL 61705-6613 Tax questions. File a 2011 tax return   If you have a tax question, check the information available on IRS. File a 2011 tax return gov or call 1-800-829-1040. File a 2011 tax return We cannot answer tax questions sent to either of the above addresses. File a 2011 tax return Useful Items - You may want to see: Publications 1 Your Rights as a Taxpayer 470 Limited Practice Without Enrollment Circular No. File a 2011 tax return 230 Regulations Governing Practice before the Internal Revenue Service Forms and Instructions 2848 Power of Attorney and Declaration of Representative 8821 Tax Information Authorization Prev  Up  Next   Home   More Online Publications