Filing Your Taxes Online is Fast, Easy and Secure.
Start now and receive your tax refund in as little as 7 days.

1. Get Answers

Your online questions are customized to your unique tax situation.

2. Maximize your Refund

Find tax credits for everything from school tuition to buying a hybri

3. E-File for FREE

E-file free with direct deposit to get your refund in as few as 7 days.

Filing your taxes with paper mail can be difficult and it could take weeks for your refund to arrive. IRS e-file is easy, fast and secure. There is no paperwork going to the IRS so tax refunds can be processed in as little as 7 days with direct deposit. As you prepare your taxes online, you can see your tax refund in real time.

FREE audit support and representation from an enrolled agent – NEW and only from H&R Block

File Prior Year Taxes Online

Tax Act Online 2012Turbotax Login Tax Return 2012My TurbotaxIrs Forms For 2012How Do I File A 2012 Tax ReturnFree Income Tax FilingH&r Block Tax FilingIrs Forms 1040ezMilitary Reserve Tax DeductionAmend 2009 Tax Return Online FreeHow To File An Amended Tax Return 2011Irs Tax Extention FormWhere To Find 2011 Tax FormsHow Do You Ammend A Tax ReturnInstructions For Filing 1040xFree State ReturnState Income TaxUnemployment Tax FormFree Federal Tax E FilingFile 2011 Taxes Online FreeAmend A 2011 Tax ReturnTax Exemptions For Students1040 Ez File2010 10402011 Tax FormsH&r Block Free1040 Irs1040 X FormFile 2007 TaxesFree EfileHow Do You File 2011 Taxes In 2013Filling Out 1040xFederal 1040xE File Amended ReturnFree Irs Tax Filing 20122013 1040ez FormFiling 2012 Taxes Online1040x FillableFile Your 2011 Taxes For FreeIndiana State Tax Forms 2011

File Prior Year Taxes Online

File prior year taxes online Publication 334 - Introductory Material Table of Contents IntroductionOrdering forms and publications. File prior year taxes online Tax questions. File prior year taxes online 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. File prior year taxes online This publication has information on business income, expenses, and tax credits that may help you file your income tax return. File prior year taxes online Are you self-employed?   You are self-employed if you carry on a trade or business as a sole proprietor or an independent contractor. File prior year taxes online Sole proprietor. File prior year taxes online   A sole proprietor is someone who owns an unincorporated business by himself or herself. File prior year taxes online 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. File prior year taxes online Trade or business. File prior year taxes online    A trade or business is generally an activity carried on to make a profit. File prior year taxes online The facts and circumstances of each case determine whether or not an activity is a trade or business. File prior year taxes online You do not need to actually make a profit to be in a trade or business as long as you have a profit motive. File prior year taxes online You do need to make ongoing efforts to further the interests of your business. File prior year taxes online   You do not have to carry on regular full-time business activities to be self-employed. File prior year taxes online Having a part-time business in addition to your regular job or business may be self-employment. File prior year taxes online Independent contractor. File prior year taxes online    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. File prior year taxes online However, whether they are independent contractors or employees depends on the facts in each case. File prior year taxes online 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. File prior year taxes online The earnings of a person who is working as an independent contractor are subject to self-employment tax. File prior year taxes online For more information on determining whether you are an employee or independent contractor, see Publication 15-A, Employer's Supplemental Tax Guide. File prior year taxes online Statutory employee. File prior year taxes online   A statutory employee has a checkmark in box 13 of his or her Form W-2, Wage and Tax Statement. File prior year taxes online Statutory employees use Schedule C or C-EZ to report their wages and expenses. File prior year taxes online Limited liability company (LLC). File prior year taxes online   A limited liability company (LLC) is an entity formed under state law by filing articles of organization. File prior year taxes online 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. File prior year taxes online An owner who is an individual may use Schedule C or C-EZ. File prior year taxes online Business owned and operated by spouses. File prior year taxes online   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. File prior year taxes online Do not use Schedule C or C-EZ. File prior year taxes online Instead, file Form 1065, U. File prior year taxes online S. File prior year taxes online Return of Partnership Income. File prior year taxes online For more information, see Publication 541, Partnerships. File prior year taxes online    Exception—Community income. File prior year taxes online 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. File prior year taxes online S. File prior year taxes online possession, you can treat the business either as a sole proprietorship or a partnership. File prior year taxes online The only states with community property laws are Arizona, California, Idaho, Louisiana, Nevada, New Mexico, Texas, Washington, and Wisconsin. File prior year taxes online A change in your reporting position will be treated as a conversion of the entity. File prior year taxes online    Exception—Qualified joint venture. File prior year taxes online 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. File prior year taxes online 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. File prior year taxes online For an explanation of "material participation," see the Instructions for Schedule C, line G. File prior year taxes online   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. File prior year taxes online Each of you must file a separate Schedule C or C-EZ and a separate Schedule SE. File prior year taxes online For more information, see Qualified Joint Ventures in the Instructions for Schedule SE. File prior year taxes online This publication does not cover the topics listed in the following table. File prior year taxes online    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. File prior year taxes online   Table A provides a list of questions you need to answer to help you meet your federal tax obligations. File prior year taxes online After each question is the location in this publication where you will find the related discussion. File prior year taxes online Table A. File prior year taxes online What You Need To Know About Federal Taxes (Note. File prior year taxes online The following is a list of questions you may need to answer so you can fill out your federal income tax return. File prior year taxes online Chapters are given to help you find the related discussion in this publication. File prior year taxes online ) 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. File prior year taxes online What forms must I file?   See chapter 1. File prior year taxes online What must I do if I have employees?   See Employment Taxes in chapter 1. File prior year taxes online 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. File prior year taxes online What method can I use to account for my income and expenses?   See Accounting Methods in chapter 2. File prior year taxes online What kinds of business income do I have to report on my tax return?   See chapter 5. File prior year taxes online What kinds of business expenses can I deduct on my tax return?   See Business Expenses in chapter 8. File prior year taxes online What kinds of expenses are not deductible as business expenses?   See Expenses You Cannot Deduct in chapter 8. File prior year taxes online What happens if I have a business loss? Can I deduct it?   See chapter 9. File prior year taxes online What must I do if I disposed of business property during the year?   See chapter 3. File prior year taxes online What are my rights as a taxpayer?   See chapter 11. File prior year taxes online Where do I go if I need help with federal tax matters?   See chapter 12. File prior year taxes online IRS mission. File prior year taxes online   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 prior year taxes online Comments and suggestions. File prior year taxes online   We welcome your comments about this publication and your suggestions for future editions. File prior year taxes online   You can write to us at the following address:  Internal Revenue Service Tax Forms and Publications Division 1111 Constitution Ave. File prior year taxes online NW, IR-6526 Washington, DC 20224   We respond to many letters by telephone. File prior year taxes online Therefore, it would be helpful if you would include your daytime phone number, including the area code, in your correspondence. File prior year taxes online   You can send your comments from www. File prior year taxes online irs. File prior year taxes online gov/formspubs/. File prior year taxes online Click on “More Information” then on “Comment on Tax Forms and Publications. File prior year taxes online ”   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 prior year taxes online Ordering forms and publications. File prior year taxes online   Visit  www. File prior year taxes online irs. File prior year taxes online 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 prior year taxes online  Internal Revenue Service 1201 N. File prior year taxes online Mitsubishi Motorway Bloomington, IL 61705-6613 Tax questions. File prior year taxes online   If you have a tax question, check the information available on IRS. File prior year taxes online gov or call 1-800-829-1040. File prior year taxes online We cannot answer tax questions sent to either of the above addresses. File prior year taxes online Future Developments For the latest information about developments related to Publication 334, such as legislation enacted after it was published, go to www. File prior year taxes online irs. File prior year taxes online gov/pub334. File prior year taxes online What's New for 2013 The following are some of the tax changes for 2013. File prior year taxes online For information on other changes, go to IRS. File prior year taxes online gov. File prior year taxes online Tax rates. File prior year taxes online . File prior year taxes online  For tax years beginning in 2013, the social security part of the self-employment tax increases to 12. File prior year taxes online 4%. File prior year taxes online The Medicare part of the tax remains at 2. File prior year taxes online 9%. File prior year taxes online As a result, the self-employment tax is 15. File prior year taxes online 3%. File prior year taxes online Maximum net earnings. File prior year taxes online  The maximum net self-employment earnings subject to the social security part of the self-employment tax increases to $113,700 for 2013. File prior year taxes online There is no maximum limit on earnings subject to the Medicare part. File prior year taxes online Standard mileage rate. File prior year taxes online  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 prior year taxes online 5 cents per mile. File prior year taxes online For more information, see Car and Truck Expenses in chapter 8. File prior year taxes online Simplified method for business use of home deduction. File prior year taxes online . File prior year taxes online  The IRS now provides a simplified method to determine your expenses for business use of your home. File prior year taxes online For more information, see Business Use of Your Home in chapter 8. File prior year taxes online What's New for 2014 The following are some of the tax changes for 2014. File prior year taxes online For information on other changes, go to IRS. File prior year taxes online gov. File prior year taxes online Standard mileage rate. File prior year taxes online  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. File prior year taxes online Self-employment tax. File prior year taxes online  The maximum net self-employment earnings subject to the social security part of the self-employment tax is $117,000 for 2014. File prior year taxes online Reminders Accounting methods. File prior year taxes online  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. File prior year taxes online For more information, see Inventories in chapter 2. File prior year taxes online Reportable transactions. File prior year taxes online  You must file Form 8886, Reportable Transaction Disclosure Statement, to report certain transactions. File prior year taxes online You may have to pay a penalty if you are required to file Form 8886 but do not do so. File prior year taxes online You may also have to pay interest and penalties on any reportable transaction understatements. File prior year taxes online 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. File prior year taxes online For more information, see the Instructions for Form 8886. File prior year taxes online Photographs of Missing Children The Internal Revenue Service is a proud partner with the National Center for Missing and Exploited Children. File prior year taxes online Photographs of missing children selected by the Center may appear in this publication on pages that would otherwise be blank. File prior year taxes 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 prior year taxes online Prev  Up  Next   Home   More Online Publications
Print - Click this link to Print this page

Tax Information for Employees

1040 Central
1040 Central has been updated for the last few weeks of Filing Season 2014.

Tax Withholding
The federal income tax is a pay-as-you-go tax. There are two ways to pay as you go. If you are an employee, your employer probably withholds income tax from your pay. The amount withheld is paid to the IRS in your name. Estimated tax is used to pay not only income tax, but self-employment tax and alternative minimum tax as well.

IRS Withholding Calculator
This easy-to-use calculator can help you figure your Federal income tax withholding so your employer can withhold the correct amount from your pay. This is particularly helpful if you've had too much or too little withheld in the past, your situation has changed, or you are starting a new job.

EITC Home Page--It’s easier than ever to find out if you qualify for EITC
If you worked but earned less than $51,567 during 2013, you may qualify for EITC. The Earned Income Tax Credit, sometimes called EIC is a tax credit to help you keep more of what you earned. You must file a return and claim the credit to receive it. Find out more about EITC and links to helpful tools and resources.

Employee Business Expenses
Tax Tip 2012-54, March 20, 2012

Tip Income
Information regarding the taxability of tip income, employee and employer reporting responsibilities, and the Tip Rate Determination Agreement (TRDA) program.

Determination of Worker Status
Firms and workers file 0811 Form SS-8 (PDF) to request a determination of the status of a worker for purposes of federal employment taxes.

Page Last Reviewed or Updated: 27-Mar-2014

The File Prior Year Taxes Online

File prior year taxes online Publicación 4492(SP) - Introductory Material Tabla de contenidos Introducción Artículos de interés - A usted quizá le interese ver: Introducción En esta publicación se explican las disposiciones principales de la Katrina Emergency Tax Relief Act of 2005 (Ley de Alivio Tributario para Desastres Causados por el Huracán Katrina del 2005) y la Gulf Opportunity Zone Act of 2005 (Ley de la Zona de Oportunidad del Golfo del 2005). File prior year taxes online Artículos de interés - A usted quizá le interese ver: Publicación 526 Charitable Contributions (Contribuciones Caritativas), en inglés 536 Net Operating Losses (NOLs) for Individuals, Estates, and Trusts (Pérdidas Netas de Operación (NOL) para Personas Físicas, Caudales Hereditarios y Fideicomisos), en inglés 547(SP) Hechos Fortuitos, Desastres y Robos, en español 946 How to Depreciate Property (Cómo Depreciar los Bienes), en inglés Formas (e instrucciones) 4506Request for Copy of Tax Return (Solicitud de una Copia de la Declaración de Impuestos), en inglés 4506-TRequest for Transcript of Tax Return (Solicitud de un Apógrafo de la Declaración de Impuestos), en inglés 4684Casualties and Thefts (Hechos Fortuitos y Robos), en inglés 5884Work Opportunity Credit (Crédito por Oportunidad de Trabajo), en inglés 5884-ACredits for Employers Affected by Hurricane Katrina, Rita, or Wilma (Créditos para Patronos o Empleadores Afectados por el Huracán Katrina, Rita o Wilma), en inglés 8863Education Credits (Hope and Lifetime Learning Credits) (Créditos por Enseñanza Superior (Crédito Hope y Crédito Perpetuo (Vitalicio) por Aprendizaje)), en inglés 8914Exemption Amount for Taxpayers Housing Individuals Displaced by Hurricane Katrina (Cantidad de la Exención para Contribuyentes dando Alojamiento a Personas Desplazadas por el Huracán Katrina), en inglés 8915Qualified Hurricane Retirement Plan Distributions and Repayments (Distribuciones y Devoluciones (Reintegros) de Pagos Calificados de Planes de Jubilación a Causa de un Huracán), en inglés Anterior  Subir  Siguiente   Inicio   More Online Publications