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File corporate tax extension online 10. File corporate tax extension online   Self-Employment (SE) Tax Table of Contents Who Must Pay SE Tax?Special Rules and Exceptions Figuring Earnings Subject to SE Tax Farm Optional Method Using Both Optional Methods Reporting Self-Employment Tax The SE tax rules apply no matter how old you are and even if you are already receiving social security and Medicare benefits. File corporate tax extension online Who Must Pay SE Tax? Generally, you must pay SE tax and file Schedule SE (Form 1040) if your net earnings from self-employment were $400 or more. File corporate tax extension online Use Schedule SE to figure net earnings from self-employment. File corporate tax extension online Sole proprietor or independent contractor. File corporate tax extension online   If you are self-employed as a sole proprietor or independent contractor, you generally use Schedule C or C-EZ (Form 1040) to figure your earnings subject to SE tax. File corporate tax extension online SE tax rate. File corporate tax extension online    For 2013, the SE tax rate on net earnings is 15. File corporate tax extension online 3% (12. File corporate tax extension online 4% social security tax plus 2. File corporate tax extension online 9% Medicare tax). File corporate tax extension online Maximum earnings subject to self-employment tax. File corporate tax extension online    Only the first $113,700 of your combined wages, tips, and net earnings in 2013 is subject to any combination of the 12. File corporate tax extension online 4% social security part of SE tax, social security tax, or railroad retirement (tier 1) tax. File corporate tax extension online   All of your combined wages, tips, and net earnings in 2013 are subject to any combination of the 2. File corporate tax extension online 9% Medicare part of SE tax, social security tax, or railroad retirement (tier 1) tax. File corporate tax extension online   If your wages and tips are subject to either social security or railroad retirement (tier 1) tax, or both, and total at least $113,700, do not pay the 12. File corporate tax extension online 4% social security part of the SE tax on any of your net earnings. File corporate tax extension online However, you must pay the 2. File corporate tax extension online 9% Medicare part of the SE tax on all your net earnings. File corporate tax extension online Special Rules and Exceptions Aliens. File corporate tax extension online   Generally, resident aliens must pay self-employment tax under the same rules that apply to U. File corporate tax extension online S. File corporate tax extension online citizens. File corporate tax extension online Nonresident aliens are not subject to SE tax unless an international social security agreement in effect determines that they are covered under the U. File corporate tax extension online S. File corporate tax extension online social security system. File corporate tax extension online 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. File corporate tax extension online S. File corporate tax extension online residents for self-employment tax purposes. File corporate tax extension online For more information on aliens, see Publication 519, U. File corporate tax extension online S. File corporate tax extension online Tax Guide for Aliens. File corporate tax extension online Child employed by parent. File corporate tax extension online   You are not subject to SE tax if you are under age 18 and you are working for your father or mother. File corporate tax extension online Church employee. File corporate tax extension online    If you work for a church or a qualified church-controlled organization (other than as a minister or member of a religious order) that elected an exemption from social security and Medicare taxes, you are subject to SE tax if you receive $108. File corporate tax extension online 28 or more in wages from the church or organization. File corporate tax extension online For more information, see Publication 517, Social Security and Other Information for Members of the Clergy and Religious Workers. File corporate tax extension online Fishing crew member. File corporate tax extension online   If you are a member of the crew on a boat that catches fish or other water life, your earnings are subject to SE tax if all the following conditions apply. File corporate tax extension online You do not get any pay for the work except your share of the catch or a share of the proceeds from the sale of the catch, unless the pay meets all the following conditions. File corporate tax extension online The pay is not more than $100 per trip. File corporate tax extension online The pay is received only if there is a minimum catch. File corporate tax extension online The pay is solely for additional duties (such as mate, engineer, or cook) for which additional cash pay is traditional in the fishing industry. File corporate tax extension online You get a share of the catch or a share of the proceeds from the sale of the catch. File corporate tax extension online Your share depends on the amount of the catch. File corporate tax extension online The boat's operating crew normally numbers fewer than 10 individuals. File corporate tax extension online (An operating crew is considered as normally made up of fewer than 10 if the average size of the crew on trips made during the last four calendar quarters is fewer than 10. File corporate tax extension online ) Notary public. File corporate tax extension online   Fees you receive for services you perform as a notary public are reported on Schedule C or C-EZ but are not subject to self-employment tax (see the Instructions for Schedule SE (Form 1040)). File corporate tax extension online State or local government employee. File corporate tax extension online   You are subject to SE tax if you are an employee of a state or local government, are paid solely on a fee basis, and your services are not covered under a federal-state social security agreement. File corporate tax extension online Foreign government or international organization employee. File corporate tax extension online   You are subject to SE tax if both the following conditions are true. File corporate tax extension online You are a U. File corporate tax extension online S. File corporate tax extension online citizen employed in the United States, Puerto Rico, Guam, American Samoa, the Commonwealth of the Northern Mariana Islands, or the Virgin Islands by: A foreign government, A wholly-owned agency of a foreign government, or An international organization. File corporate tax extension online Your employer is not required to withhold social security and Medicare taxes from your wages. File corporate tax extension online U. File corporate tax extension online S. File corporate tax extension online citizen or resident alien residing abroad. File corporate tax extension online    If you are a self-employed U. File corporate tax extension online S. File corporate tax extension online citizen or resident alien living outside the United States, in most cases you must pay SE tax. File corporate tax extension online Do not reduce your foreign earnings from self-employment by your foreign earned income exclusion. File corporate tax extension online Exception. File corporate tax extension online    The United States has social security agreements with many countries to eliminate double taxation under two social security systems. File corporate tax extension online Under these agreements, you generally must only pay social security and Medicare taxes to the country in which you live. File corporate tax extension online The country to which you must pay the tax will issue a certificate which serves as proof of exemption from social security tax in the other country. File corporate tax extension online   For more information, see the Instructions for Schedule SE (Form 1040). File corporate tax extension online More Than One Business If you have earnings subject to SE tax from more than one trade, business, or profession, you must combine the net profit (or loss) from each to determine your total earnings subject to SE tax. File corporate tax extension online A loss from one business reduces your profit from another business. File corporate tax extension online Community Property Income If any of the income from a trade or business, other than a partnership, is community property income under state law, it is included in the earnings subject to SE tax of the spouse carrying on the trade or business. File corporate tax extension online Gain or Loss Do not include in earnings subject to SE tax a gain or loss from the disposition of property that is neither stock in trade nor held primarily for sale to customers. File corporate tax extension online It does not matter whether the disposition is a sale, exchange, or an involuntary conversion. File corporate tax extension online Lost Income Payments If you are self-employed and reduce or stop your business activities, any payment you receive from insurance or other sources for the lost business income is included in earnings subject to SE tax. File corporate tax extension online If you are not working when you receive the payment, it still relates to your business and is included in earnings subject to SE tax, even though your business is temporarily inactive. File corporate tax extension online Figuring Earnings Subject to SE Tax Methods for Figuring Net Earnings There are three ways to figure your net earnings from self-employment. File corporate tax extension online The regular method. File corporate tax extension online The nonfarm optional method. File corporate tax extension online The farm optional method. File corporate tax extension online You must use the regular method unless you are eligible to use one or both of the optional methods. File corporate tax extension online 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. File corporate tax extension online You want to receive credit for social security benefit coverage. File corporate tax extension online You incurred child or dependent care expenses for which you could claim a credit. File corporate tax extension online (An optional method may increase your earned income, which could increase your credit. File corporate tax extension online ) You are entitled to the earned income credit. File corporate tax extension online (An optional method may increase your earned income, which could increase your credit. File corporate tax extension online ) You are entitled to the additional child tax credit. File corporate tax extension online (An optional method may increase your earned income, which could increase your credit. File corporate tax extension online ) Effects of using an optional method. File corporate tax extension online   Using an optional method could increase your SE tax. File corporate tax extension online Paying more SE tax could result in your getting higher benefits when you retire. File corporate tax extension online   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 tax or no tax using the regular method. File corporate tax extension online   The optional methods may be used only to figure your SE tax. File corporate tax extension online To figure your income tax, include your actual earnings in gross income, regardless of which method you use to determine SE tax. File corporate tax extension online Regular Method Multiply your total earnings subject to SE tax by 92. File corporate tax extension online 35% (. File corporate tax extension online 9235) to get your net earnings under the regular method. File corporate tax extension online See Short Schedule SE, line 4, or Long Schedule SE, line 4a. File corporate tax extension online Net earnings figured using the regular method are also called actual net earnings. File corporate tax extension online Nonfarm Optional Method Use the nonfarm optional method only for earnings that do not come from farming. File corporate tax extension online You may use this method if you meet all the following tests. File corporate tax extension online You are self-employed on a regular basis. File corporate tax extension online This means that your actual net earnings from self-employment were $400 or more in at least 2 of the 3 tax years before the one for which you use this method. File corporate tax extension online The net earnings can be from either farm or nonfarm earnings or both. File corporate tax extension online You have used this method less than 5 years. File corporate tax extension online (There is a 5-year lifetime limit. File corporate tax extension online ) The years do not have to be one after another. File corporate tax extension online Your net nonfarm profits were: Less than $5,024, and Less than 72. File corporate tax extension online 189% of your gross nonfarm income. File corporate tax extension online Net nonfarm profits. File corporate tax extension online   Net nonfarm profit generally is the total of the amounts from: Line 31, Schedule C (Form 1040), Line 3, Schedule C-EZ (Form 1040), Box 14, code A, Schedule K-1 (Form 1065) (from nonfarm partnerships), and Box 9, code J1, Schedule K-1 (Form 1065-B). File corporate tax extension online   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. File corporate tax extension online Gross nonfarm income. File corporate tax extension online   Your gross nonfarm income generally is the total of the amounts from: Line 7, Schedule C (Form 1040), Line 1, Schedule C-EZ (Form 1040), Box 14, code C, Schedule K-1 (Form 1065) (from nonfarm partnerships), and Box 9, code J2, Schedule K-1 (Form 1065-B). File corporate tax extension online Figuring Nonfarm Net Earnings If you meet the three tests explained earlier, use the following table to figure your net earnings from self-employment under the nonfarm optional method. File corporate tax extension online Table 10-1. File corporate tax extension online Figuring Nonfarm Net Earnings IF your gross nonfarm income is. File corporate tax extension online . File corporate tax extension online . File corporate tax extension online THEN your net earnings are equal to. File corporate tax extension online . File corporate tax extension online . File corporate tax extension online $6,960 or less Two-thirds of your gross nonfarm income. File corporate tax extension online More than $6,960 $4,640 Actual net earnings. File corporate tax extension online   Your actual net earnings are 92. File corporate tax extension online 35% of your total earnings subject to SE tax (that is, multiply total earnings subject to SE tax by 92. File corporate tax extension online 35% (. File corporate tax extension online 9235) to get actual net earnings). File corporate tax extension online Actual net earnings are equivalent to net earnings figured using the regular method. File corporate tax extension online Optional net earnings less than actual net earnings. File corporate tax extension online   You cannot use this method to report an amount less than your actual net earnings from self-employment. File corporate tax extension online Gross nonfarm income of $6,960 or less. File corporate tax extension online   The following examples illustrate how to figure net earnings when gross nonfarm income is $6,960 or less. File corporate tax extension online Example 1. File corporate tax extension online Net nonfarm profit less than $5,024 and less than 72. File corporate tax extension online 189% of gross nonfarm income. File corporate tax extension online Ann Green runs a craft business. File corporate tax extension online Her actual net earnings from self-employment were $800 in 2011 and $900 in 2012. File corporate tax extension online She meets the test for being self-employed on a regular basis. File corporate tax extension online She has used the nonfarm optional method less than 5 years. File corporate tax extension online Her gross income and net profit in 2013 are as follows: Gross nonfarm income $5,400 Net nonfarm profit $1,200 Ann's actual net earnings for 2013 are $1,108 ($1,200 × . File corporate tax extension online 9235). File corporate tax extension online Because her net profit is less than $5,024 and less than 72. File corporate tax extension online 189% of her gross income, she can use the nonfarm optional method to figure net earnings of $3,600 (2/3 × $5,400). File corporate tax extension online Because these net earnings are higher than her actual net earnings, she can report net earnings of $3,600 for 2013. File corporate tax extension online Example 2. File corporate tax extension online Net nonfarm profit less than $5,024 but not less than 72. File corporate tax extension online 189% of gross nonfarm income. File corporate tax extension online Assume that in Example 1 Ann's gross income is $1,000 and her net profit is $800. File corporate tax extension online She must use the regular method to figure her net earnings. File corporate tax extension online She cannot use the nonfarm optional method because her net profit is not less than 72. File corporate tax extension online 189% of her gross income. File corporate tax extension online Example 3. File corporate tax extension online Net loss from a nonfarm business. File corporate tax extension online Assume that in Example 1 Ann has a net loss of $700. File corporate tax extension online She can use the nonfarm optional method and report $3,600 (2/3 × $5,400) as her net earnings. File corporate tax extension online Example 4. File corporate tax extension online Nonfarm net earnings less than $400. File corporate tax extension online Assume that in Example 1 Ann has gross income of $525 and a net profit of $175. File corporate tax extension online In this situation, she would not pay any SE tax under either the regular method or the nonfarm optional method because her net earnings under both methods are less than $400. File corporate tax extension online Gross nonfarm income of more than $6,960. File corporate tax extension online   The following examples illustrate how to figure net earnings when gross nonfarm income is more than $6,960. File corporate tax extension online Example 1. File corporate tax extension online Net nonfarm profit less than $5,024 and less than 72. File corporate tax extension online 189% of gross nonfarm income. File corporate tax extension online John White runs an appliance repair shop. File corporate tax extension online His actual net earnings from self-employment were $10,500 in 2011 and $9,500 in 2012. File corporate tax extension online He meets the test for being self-employed on a regular basis. File corporate tax extension online He has used the nonfarm optional method less than 5 years. File corporate tax extension online His gross income and net profit in 2013 are as follows: Gross nonfarm income $12,000 Net nonfarm profit $1,200 John's actual net earnings for 2013 are $1,108 ($1,200 × . File corporate tax extension online 9235). File corporate tax extension online Because his net profit is less than $5,024 and less than 72. File corporate tax extension online 189% of his gross income, he can use the nonfarm optional method to figure net earnings of $4,640. File corporate tax extension online Because these net earnings are higher than his actual net earnings, he can report net earnings of $4,640 for 2013. File corporate tax extension online Example 2. File corporate tax extension online Net nonfarm profit not less than $5,024. File corporate tax extension online Assume that in Example 1 John's net profit is $5,400. File corporate tax extension online He must use the regular method. File corporate tax extension online He cannot use the nonfarm optional method because his net nonfarm profit is not less than $5,024. File corporate tax extension online Example 3. File corporate tax extension online Net loss from a nonfarm business. File corporate tax extension online Assume that in Example 1 John has a net loss of $700. File corporate tax extension online He can use the nonfarm optional method and report $4,640 as his net earnings from self-employment. File corporate tax extension online Farm Optional Method Use the farm optional method only for earnings from a farming business. File corporate tax extension online See Publication 225 for information about this method. File corporate tax extension online Using Both Optional Methods If you have both farm and nonfarm earnings, you may be able to use both optional methods to determine your net earnings from self-employment. File corporate tax extension online To figure your net earnings using both optional methods, you must: Figure your farm and nonfarm net earnings separately under each method. File corporate tax extension online Do not combine farm earnings with nonfarm earnings to figure your net earnings under either method. File corporate tax extension online Add the net earnings figured under each method to arrive at your total net earnings from self-employment. File corporate tax extension online You can report less than your total actual farm and nonfarm net earnings but not less than actual nonfarm net earnings. File corporate tax extension online If you use both optional methods, you can report no more than $4,640 as your combined net earnings from self-employment. File corporate tax extension online Example. File corporate tax extension online You are a self-employed farmer. File corporate tax extension online You also operate a retail grocery store. File corporate tax extension online Your gross income, actual net earnings from self-employment, and optional farm and optional nonfarm net earnings from self-employment are shown in Table 10-2. File corporate tax extension online Table 10-2. File corporate tax extension online Example—Farm and Nonfarm Earnings Income and Earnings Farm Nonfarm Gross income $3,000 $6,000 Actual net earnings $900 $500 Optional net earnings (2/3 of gross income) $2,000 $4,000 Table 10-3 shows four methods or combinations of methods you can use to figure net earnings from self-employment using the farm and nonfarm gross income and actual net earnings shown in Table 10-2. File corporate tax extension online Method 1. File corporate tax extension online Using the regular method for both farm and nonfarm income. File corporate tax extension online Method 2. File corporate tax extension online Using the optional method for farm income and the regular method for nonfarm income. File corporate tax extension online Method 3. File corporate tax extension online Using the regular method for farm income and the optional method for nonfarm income. File corporate tax extension online Method 4. File corporate tax extension online Using the optional method for both farm and nonfarm income. File corporate tax extension online Note. File corporate tax extension online Actual net earnings is the same as net earnings figured using the regular method. File corporate tax extension online Table 10-3. File corporate tax extension online Example—Net Earnings Net Earnings 1 2 3 4 Actual  farm $ 900   $ 900   Optional  farm   $ 2,000   $ 2,000 Actual nonfarm $ 500 $ 500     Optional nonfarm     $4,000 $4,000 Amount you can report: $1,400 $2,500 $4,900 $4,640* *Limited to $4,640 because you used both optional methods. File corporate tax extension online Fiscal Year Filer If you use a tax year other than the calendar year, you must use the tax rate and maximum earnings limit in effect at the beginning of your tax year. File corporate tax extension online Even if the tax rate or maximum earnings limit changes during your tax year, continue to use the same rate and limit throughout your tax year. File corporate tax extension online Reporting Self-Employment Tax Use Schedule SE (Form 1040) to figure and report your SE tax. File corporate tax extension online Then enter the SE tax on line 56 of Form 1040 and attach Schedule SE to Form 1040. File corporate tax extension online Most taxpayers can use Section A—Short Schedule SE to figure their SE tax. File corporate tax extension online However, certain taxpayers must use Section B—Long Schedule SE. File corporate tax extension online 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. File corporate tax extension online Joint return. File corporate tax extension online   Even if you file a joint return, you cannot file a joint Schedule SE. File corporate tax extension online This is true whether one spouse or both spouses have earnings subject to SE tax. File corporate tax extension online If both of you have earnings subject to SE tax, each of you must complete a separate Schedule SE. File corporate tax extension online 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. File corporate tax extension online Attach both schedules to the joint return. File corporate tax extension online More than one business. File corporate tax extension online   If you have more than one trade or business, you must combine the net profit (or loss) from each business to figure your SE tax. File corporate tax extension online A loss from one business will reduce your profit from another business. File corporate tax extension online File one Schedule SE showing the earnings from self-employment, but file a separate Schedule C, C-EZ, or F for each business. File corporate tax extension online Example. File corporate tax extension online You are the sole proprietor of two separate businesses. File corporate tax extension online You operate a restaurant that made a net profit of $25,000. File corporate tax extension online You also have a cabinetmaking business that had a net loss of $500. File corporate tax extension online You must file a Schedule C for the restaurant showing your net profit of $25,000 and another Schedule C for the cabinetmaking business showing your net loss of $500. File corporate tax extension online You file Schedule SE showing total earnings subject to SE tax of $24,500. File corporate tax extension online Prev  Up  Next   Home   More Online Publications
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File corporate tax extension online Publication 908 - Introductory Material Table of Contents Future Developments What's New Reminders Introduction Useful Items - You may want to see: Future Developments For the latest information about developments related to Publication 908, such as legislation enacted after it was published, go to www. File corporate tax extension online irs. File corporate tax extension online gov/pub908. File corporate tax extension online What's New Expiration of provision for catch-up contributions for IRC section 401(k) participants whose employer filed bankruptcy. File corporate tax extension online  The Pension Protection Act of 2006, P. File corporate tax extension online L. File corporate tax extension online 109-280, previously allowed additional contributions of up to $7,000 in a traditional or Roth IRA for employees who participated in an IRC section 401(k) plan of an employer that filed bankruptcy in an earlier year. File corporate tax extension online This provision was not extended for tax years beginning on or after January 1, 2010. File corporate tax extension online Automatic 6-month extension of time to file a bankruptcy estate return now available for individuals in Chapter 7 or 11 bankruptcy. File corporate tax extension online  Beginning June 24, 2011, the IRS clarified in T. File corporate tax extension online D. File corporate tax extension online 9531 that there is available an automatic 6-month extension of time to file a bankruptcy estate income tax return for individuals in Chapter 7 or Chapter 11 bankruptcy proceedings upon filing a required application. File corporate tax extension online The previous extension of time to file a bankruptcy estate return was 5 months. File corporate tax extension online Reminders The Bankruptcy Abuse Prevention and Consumer Protection Act (BAPCPA) of 2005. File corporate tax extension online  The changes to the U. File corporate tax extension online S. File corporate tax extension online Bankruptcy Code enacted by BAPCA are incorporated throughout this publication. File corporate tax extension online Debtors filing under chapters 7, 11, 12, and 13 of the Bankruptcy Code must file all applicable federal, state, and local tax returns that become due after a case commences. File corporate tax extension online Failure to file tax returns timely or obtain an extension can cause a bankruptcy case to be converted to another chapter or dismissed. File corporate tax extension online In chapter 13 cases, the debtor must file all required tax returns for tax periods ending within 4 years of the filing of the bankruptcy petition. File corporate tax extension online Photographs of missing children. File corporate tax extension online  The IRS is a proud partner with the National Center for Missing and Exploited Children. File corporate tax extension online Photographs of missing children selected by the Center may appear in this publication on pages that would otherwise be blank. File corporate tax extension online 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 corporate tax extension online Introduction This publication is not intended to cover bankruptcy law in general, or to provide detailed discussions of the tax rules for the more complex corporate bankruptcy reorganizations or other highly technical transactions. File corporate tax extension online Additionally, this publication is not updated on an annual basis and may not reflect recent developments in bankruptcy or tax law. File corporate tax extension online If you need more guidance on the bankruptcy or tax laws applicable to your case, you should seek professional advice. File corporate tax extension online This publication explains the basic federal income tax aspects of bankruptcy. File corporate tax extension online A fundamental goal of the bankruptcy laws enacted by Congress is to give an honest debtor a financial “fresh start”. File corporate tax extension online This is accomplished through the bankruptcy discharge, which is a permanent injunction (court ordered prohibition) against the collection of certain debts as a personal liability of the debtor. File corporate tax extension online Bankruptcy proceedings begin with the filing of either a voluntary petition in the United States Bankruptcy Court, or in certain cases an involuntary petition filed by creditors. File corporate tax extension online This filing creates the bankruptcy estate. File corporate tax extension online The bankruptcy estate generally consists of all of the assets the individual or entity owns on the date the bankruptcy petition was filed. File corporate tax extension online The bankruptcy estate is treated as a separate taxable entity for individuals filing bankruptcy petitions under chapter 7 or 11 of the Bankruptcy Code, discussed later. File corporate tax extension online The tax obligations of taxable bankruptcy estates are discussed later under Individuals in Chapter 7 or 11. File corporate tax extension online Generally, when a debt owed to another person or entity is canceled, the amount canceled or forgiven is considered income that is taxed to the person owing the debt. File corporate tax extension online If a debt is canceled under a bankruptcy proceeding, the amount canceled is not income. File corporate tax extension online However, the canceled debt reduces other tax benefits to which the debtor would otherwise be entitled. File corporate tax extension online See Debt Cancellation, later. File corporate tax extension online Useful Items - You may want to see: Publication 225 Farmer's Tax Guide 525 Taxable and Nontaxable Income 536 Net Operating Losses (NOLs) for Individuals, Estates, and Trusts 538 Accounting Periods and Methods 544 Sales and Other Dispositions of Assets 551 Basis of Assets 4681 Canceled Debts, Foreclosures, Repossessions, and Abandonments Form (and Instructions) SS-4 Application for Employer Identification Number, and separate instructions 982 Reduction of Tax Attributes Due to Discharge of Indebtedness (and Section 1082 Basis Adjustment) 1040 U. File corporate tax extension online S. File corporate tax extension online Individual Income Tax Return, and separate instructions Schedule SE (Form 1040) Self-Employment Tax 1040X Amended U. File corporate tax extension online S. File corporate tax extension online Individual Income Tax Return, and separate instructions 1041 U. File corporate tax extension online S. File corporate tax extension online Income Tax Return for Estates and Trusts, and separate instructions 1041-ES Estimated Income Tax for Estates and Trusts 1041-V Payment Voucher 4506 Request for Copy of Tax Return 4506-T Request for Transcript of Tax Return 4852 Substitute for Form W-2, Wage and Tax Statement, or Form 1099-R, Distributions From Pensions, Annuities, Retirement or Profit-Sharing Plans, IRAs, Insurance Contracts, etc. File corporate tax extension online 4868 Application for Automatic Extension of Time To File U. File corporate tax extension online S. File corporate tax extension online Individual Income Tax Return 7004 Application for Automatic Extension of Time To File Certain Business Income Tax, Information, and Other Returns See How To Get Tax Help, later, for information about getting these publications and forms. File corporate tax extension online Prev  Up  Next   Home   More Online Publications