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Filing Amended Tax Return

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Filing Amended Tax Return

Filing amended tax return 9. Filing amended tax return   Figuring Net Profit or Loss Table of Contents Introduction Net Operating Losses (NOLs) Not-for-Profit Activities Introduction After figuring your business income and expenses, you are ready to figure the net profit or net loss from your business. Filing amended tax return You do this by subtracting business expenses from business income. Filing amended tax return If your expenses are less than your income, the difference is net profit and becomes part of your income on page 1 of Form 1040. Filing amended tax return If your expenses are more than your income, the difference is a net loss. Filing amended tax return You usually can deduct it from gross income on page 1 of Form 1040. Filing amended tax return But in some situations your loss is limited. Filing amended tax return This chapter briefly explains two of those situations. Filing amended tax return Other situations that may limit your loss are explained in the Instructions for Schedule C, line G and line 32. Filing amended tax return If you have more than one business, you must figure your net profit or loss for each business on a separate Schedule C. Filing amended tax return Net Operating Losses (NOLs) If your deductions for the year are more than your income for the year (line 41 of your Form 1040 is a negative number), you may have a net operating loss (NOL). Filing amended tax return You can use an NOL by deducting it from your income in another year or years. Filing amended tax return Examples of typical losses that may produce an NOL include, but are not limited to, losses incurred from the following. Filing amended tax return Your trade or business. Filing amended tax return Your work as an employee (unreimbursed employee business expenses). Filing amended tax return A casualty or theft. Filing amended tax return Moving expenses. Filing amended tax return Rental property. Filing amended tax return A loss from operating a business is the most common reason for an NOL. Filing amended tax return For details about NOLs, see Publication 536, Net Operating Losses (NOLs) for Individuals, Estates, and Trusts. Filing amended tax return It explains how to figure an NOL, when to use it, how to claim an NOL deduction, and how to figure an NOL carryover. Filing amended tax return Not-for-Profit Activities If you do not carry on your business to make a profit, there is a limit on the deductions you can take. Filing amended tax return You cannot use a loss from the activity to offset other income. Filing amended tax return Activities you do as a hobby, or mainly for sport or recreation, come under this limit. Filing amended tax return For details about not-for-profit activities, see chapter 1 in Publication 535, Business Expenses. Filing amended tax return That chapter explains how to determine whether your activity is carried on to make a profit and how to figure the amount of loss you can deduct. Filing amended tax return Prev  Up  Next   Home   More Online Publications
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Contact My Local Office in Washington

Face-to-face Tax Help

IRS Taxpayer Assistance Centers (TACs) are your source for personal tax help when you believe your tax issue can only be handled face-to-face. No appointment is necessary.

Keep in mind, many questions can be resolved online without waiting in line. Through IRS.gov you can:
• Set up a payment plan.
• Get a transcript of your tax return.
• Make a payment.
• Check on your refund.
• Find answers to many of your tax questions.

We are now referring all requests for tax return preparation services to other available resources. You can take advantage of free tax preparation through Free File, Free File Fillable Forms or through a volunteer site in your community. To find the nearest volunteer site location or to get more information about Free File, go to the top of the page and enter “Free Tax Help” in the Search box.

If you have a tax account issues and feel that it requires talking with someone face-to-face, visit your local TAC.

Caution:  Many of our offices are located in Federal Office Buildings. These buildings may not allow visitors to bring in cell phones with camera capabilities.

Multilingual assistance is available in every office. Hours of operation are subject to change.

Before visiting your local office click on "Services Provided" in the chart below to see what services are available. Services are limited and not all services are available at every TAC office and may vary from site to site. You can get these services on a walk-in basis.

City Street Address Days/Hours of Service Telephone*
Bellevue

520 112th Ave. N.E.
Bellevue, WA 98004

Monday-Friday - 8:30 a.m.- 4:30 p.m.

 

Services Provided

(425) 456-9637
Bellingham

114 W. Magnolia
Bellingham, WA 98225

Monday-Friday - 8:30 a.m.- 4:30 p.m.
(Closed for lunch 12:30 p.m. - 1:30 p.m.)

 

Services Provided

(360) 752-4361
Everett

3020 Rucker Ave.
Everett, WA 98201 

Monday-Friday - 8:30 a.m.- 4:30 p.m.

 

Services Provided

(425) 304-1656
Olympia 

319 7th Avenue SE
Olympia, WA 98501

Monday-Friday - 8:30 a.m.- 4:30 p.m.

 

**This office will be open until 6:00 p.m. on 4/14 & 4/15**

 

Services Provided

(360) 570-5410
Richland  825 Jadwin Ave.
Richland, WA 99352 

Monday-Friday - 8:30 a.m.- 4:30 p.m.
(Closed for lunch 12:30 p.m. - 1:30 p.m.)

 

**This office will be open until 6:00 p.m. on 4/14 & 4/15**

 

Services Provided

(509) 376-0705
Seattle 

915 Second Ave.
Seattle, WA 98174 

Monday-Friday - 8:30 a.m.- 4:30 p.m.

 

**This office will be open until 6:00 p.m. on 4/14 & 4/15**

 

Services Provided

(206) 220-6015
Silverdale  9657 Levin Rd.
Silverdale, WA 98383 

Monday-Friday - 8:30 a.m.- 4:30 p.m.
(Closed for lunch 12:30 p.m. - 1:30 p.m.) 

 

Services Provided

(360) 698-5861
Spokane 

920 W. Riverside 
Spokane, WA 99201 

Monday-Friday - 8:30 a.m.- 4:30 p.m.

                                                                                                 
Services Provided

(509) 353-0508

Tacoma 

1201 Pacific Ave.
Tacoma, WA 98402 

Monday-Friday - 8:30 a.m.- 4:30 p.m.

 

**This office will be open until 6:00 p.m. on 4/14 & 4/15**

 

Services Provided

(253) 428-3518

Vancouver 

500 W. 12th St.
Vancouver, WA 98660 

Monday-Friday - 8:30 a.m.- 4:30 p.m.
(Closed for lunch 12:45 p.m. - 1:45 p.m.)

 

Services Provided

(360) 905-1181
Yakima 

107 S. 7th Ave.
Yakima, WA 98902 

Monday-Friday - 8:30 a.m.- 4:30 p.m.
(Closed for lunch 12:30 p.m. - 1:30 p.m.)

 

Services Provided

(509) 454-5675

* Note: The phone numbers in the chart above are not toll-free for all locations. When you call, you will reach a recorded business message with information about office hours, locations and services provided in that office. If face-to-face assistance is not a priority for you, you may also get help with IRS letters or resolve tax account issues by phone, toll free at 1-800-829-1040 (individuals) or 1-800-829-4933 (businesses).

For information on where to file your tax return please see Where to File Addresses.

The Taxpayer Advocate Service: Call 206-220-6037 in the Seattle area or 1-877-777-4778 elsewhere, or see  Publication 1546, The Taxpayer Advocate Service of the IRS.

For further information, see  Tax Topic 104

Partnerships

IRS and organizations all over the country are partnering to assist taxpayers. Through these partnerships, organizations are also achieving their own goals. These mutually beneficial partnerships are strengthening outreach efforts and bringing education and assistance to millions.

For more information about these programs for individuals and families, contact the Stakeholder Partnerships, Education and Communication Office at:

Internal Revenue Service
915 Second Avenue, MS W180
Seattle, WA 98174-0041

For more information about these programs for businesses, your local Stakeholder Liaison office establishes relationships with organizations representing small business and self-employed taxpayers. They provide information about the policies, practices and procedures the IRS uses to ensure compliance with the tax laws. To establish a relationship with us, use this list to find a contact in your state:

Stakeholder Liaison (SL) Phone Numbers for Organizations Representing Small Businesses and Self-employed Taxpayers.

Page Last Reviewed or Updated: 28-Mar-2014

The Filing Amended Tax Return

Filing amended tax return 1. Filing amended tax return   Filing and Paying Business Taxes Table of Contents Introduction Useful Items - You may want to see: Identification NumbersNew EIN. Filing amended tax return Employee. Filing amended tax return Other payee. Filing amended tax return Income TaxDo I Have To File an Income Tax Return? How Do I File? IRS e-file (Electronic Filing) When Is My Tax Return Due? How Do I Pay Income Tax? Self-Employment (SE) TaxHow to become insured under social security. Filing amended tax return Earning credits in 2013 and 2014. Filing amended tax return Employment Taxes Excise Taxes Information ReturnsWaiver of penalties. Filing amended tax return Penalties. Filing amended tax return Introduction This chapter explains the business taxes you may have to pay and the forms you may have to file. Filing amended tax return It also discusses taxpayer identification numbers. Filing amended tax return Table 1-1 lists the benefits of filing electronically. Filing amended tax return Table 1-2 lists the federal taxes you may have to pay, their due dates, and the forms you use to report them. Filing amended tax return Table 1-3 provides checklists that highlight the typical forms and schedules you may need to file if you ever go out of business. Filing amended tax return You may want to get Publication 509, Tax Calendars. Filing amended tax return It has tax calendars that tell you when to file returns and make tax payments. Filing amended tax return Useful Items - You may want to see: Publication 505 Tax Withholding and Estimated Tax Form (and Instructions) 1040 U. Filing amended tax return S. Filing amended tax return Individual Income Tax Return 1040-ES Estimated Tax for Individuals Sch C (Form 1040) Profit or Loss From Business Sch C-EZ (Form 1040) Net Profit From Business Sch SE (Form 1040) Self-Employment Tax See chapter 12 for information about getting publications and forms. Filing amended tax return Identification Numbers This section explains three types of taxpayer identification numbers, who needs them, when to use them, and how to get them. Filing amended tax return Social security number (SSN). Filing amended tax return   Generally, use your SSN as your taxpayer identification number. Filing amended tax return You must put this number on each of your individual income tax forms, such as Form 1040 and its schedules. Filing amended tax return   To apply for an SSN, use Form SS-5, Application for a Social Security Card. Filing amended tax return This form is available at Social Security Administration (SSA) offices or by calling 1-800-772-1213. Filing amended tax return It is also available from the SSA website at www. Filing amended tax return socialsecurity. Filing amended tax return gov. Filing amended tax return Individual taxpayer identification number (ITIN). Filing amended tax return   The IRS will issue an ITIN if you are a nonresident or resident alien and you do not have and are not eligible to get an SSN. Filing amended tax return In general, if you need to obtain an ITIN, you must attach Form W-7, Application for IRS Individual Taxpayer Identification Number, with your signed, original, completed tax return and any other required documentation and mail them to the following address. Filing amended tax return  Internal Revenue Service ITIN Operation P. Filing amended tax return O. Filing amended tax return Box 149342 Austin, TX 78714-9342 The exceptions are covered in detail in the instructions for Form W-7. Filing amended tax return If you must include another person's SSN on your return and that person does not have and cannot get an SSN, enter that person's ITIN. Filing amended tax return The application is also available in Spanish. Filing amended tax return The form is available at IRS. Filing amended tax return gov or you can call 1-800-829-3676 to order the form. Filing amended tax return    An ITIN is for tax use only. Filing amended tax return It does not entitle the holder to social security benefits or change the holder's employment or immigration status. Filing amended tax return Employer identification number (EIN). Filing amended tax return   You must also have an EIN to use as a taxpayer identification number if you do either of the following. Filing amended tax return Pay wages to one or more employees. Filing amended tax return File pension or excise tax returns. Filing amended tax return   If you must have an EIN, include it along with your SSN on your Schedule C or C-EZ. Filing amended tax return   You can apply for an EIN: Online by clicking on the Employer ID Numbers (EINs) link at www. Filing amended tax return irs. Filing amended tax return gov/businesses/small. Filing amended tax return The EIN is issued immediately once the application information is validated. Filing amended tax return By telephone at 1-800-829-4933. Filing amended tax return By mailing or faxing Form SS-4, Application for Employer Identification Number. Filing amended tax return New EIN. Filing amended tax return   You may need to get a new EIN if either the form or the ownership of your business changes. Filing amended tax return For more information, see Publication 1635, Understanding Your EIN. Filing amended tax return When you need identification numbers of other persons. Filing amended tax return   In operating your business, you will probably make certain payments you must report on information returns. Filing amended tax return These payments are discussed under Information Returns, later in this chapter. Filing amended tax return You must give the recipient of these payments (the payee) a statement showing the total amount paid during the year. Filing amended tax return You must include the payee's identification number and your identification number on the returns and statements. Filing amended tax return Employee. Filing amended tax return   If you have employees, you must get an SSN from each of them. Filing amended tax return Record the name and SSN of each employee exactly as they are shown on the employee's social security card. Filing amended tax return If the employee's name is not correct as shown on the card, the employee should request a new card from the SSA. Filing amended tax return This may occur if the employee's name was changed due to marriage or divorce. Filing amended tax return   Form W-4, Employee's Withholding Allowance Certificate, is completed by each employee so the correct federal income tax can be withheld from their pay. Filing amended tax return   If your employee does not have an SSN, he or she should file Form SS-5 with the SSA. Filing amended tax return Other payee. Filing amended tax return   If you make payments to someone who is not your employee and you must report the payments on an information return, get that person's SSN. Filing amended tax return If you must report payments to an organization, such as a corporation or partnership, you must get its EIN. Filing amended tax return   To get the payee's SSN or EIN, use Form W-9, Request for Taxpayer Identification Number and Certification. Filing amended tax return   A payee who does not provide you with an identification number may be subject to backup withholding. Filing amended tax return For information on backup withholding, see the Form W-9 instructions and the General Instructions for Certain Information Returns. Filing amended tax return Income Tax This part explains whether you have to file an income tax return and when you file it. Filing amended tax return It also explains how you pay the tax. Filing amended tax return Do I Have To File an Income Tax Return? You have to file an income tax return for 2013 if your net earnings from self-employment were $400 or more. Filing amended tax return If your net earnings from self-employment were less than $400, you still have to file an income tax return if you meet any other filing requirement listed in the Form 1040 instructions. Filing amended tax return How Do I File? File your income tax return on Form 1040 and attach Schedule C or Schedule C-EZ. Filing amended tax return Enter the net profit or loss from Schedule C or Schedule C-EZ on page 1 of Form 1040. Filing amended tax return Use Schedule C to figure your net profit or loss from your business. Filing amended tax return If you operated more than one business as a sole proprietorship, you must attach a separate Schedule C for each business. Filing amended tax return You can use the simpler Schedule C-EZ if you operated only one business as a sole proprietorship, you did not have a net loss, and you meet the other requirements listed in Part I of the schedule. Filing amended tax return IRS e-file (Electronic Filing) Please click here for the text description of the image. Filing amended tax return E-file logo You may be able to file your tax returns electronically using an IRS e-file option. Filing amended tax return Table 1-1 lists the benefits of IRS e-file. Filing amended tax return IRS e-file uses automation to replace most of the manual steps needed to process paper returns. Filing amended tax return As a result, the processing of e-file returns is faster and more accurate than the processing of paper returns. Filing amended tax return As with a paper return, you are responsible for making sure your return contains accurate information and is filed on time. Filing amended tax return Using e-file does not affect your chances of an IRS examination of your return. Filing amended tax return You can file most commonly used business forms using IRS e-file. Filing amended tax return For more information, visit IRS. Filing amended tax return gov. Filing amended tax return Electronic signatures. Filing amended tax return   Paperless filing is easier than you think and it's available to most taxpayers who file electronically—including those first-time filers who were 16 or older at the end of 2013. Filing amended tax return If you file electronically using tax preparation software or a tax professional, you will participate in the Self-Select PIN (personal identification number) program. Filing amended tax return If you are married filing jointly, you and your spouse will each need to create a PIN and enter these PINs as your electronic signatures. Filing amended tax return    To create a PIN, you must know your adjusted gross income (AGI) from your originally filed 2012 income tax return (not from an amended return, Form 1040X, or any math error notice from the IRS). Filing amended tax return You will also need to provide your date of birth (DOB). Filing amended tax return Make sure your DOB is accurate and matches the information on record with the Social Security Administration before you e-file. Filing amended tax return To do this, check your annual Social Security Statement. Filing amended tax return   With a Self-Select PIN, there is nothing to sign and nothing to mail—not even your Forms W-2. Filing amended tax return For more details on the Self-Select PIN program, visit IRS. Filing amended tax return gov. Filing amended tax return State returns. Filing amended tax return   In most states, you can file an electronic state return simultaneously with your federal return. Filing amended tax return For more information, check with your local IRS office, state tax agency, tax professional, or IRS. Filing amended tax return gov. Filing amended tax return Refunds. Filing amended tax return   You can have your refund check mailed to you, or you can have your refund deposited directly to your checking or savings account. Filing amended tax return   With e-file, your refund will be issued in half the time as when filing on paper. Filing amended tax return Most refunds are issued within 3 weeks. Filing amended tax return If you choose Direct Deposit, you can receive your refund in as few as 10 days. Filing amended tax return Offset against debts. Filing amended tax return   As with a paper return, you may not get all of your refund if you owe certain past-due amounts, such as federal tax, state tax, a student loan, or child support. Filing amended tax return You will be notified if the refund you claimed has been offset against your debts. Filing amended tax return Refund inquiries. Filing amended tax return   You can check the status of your refund if it has been at least 24 hours (4 weeks if you mailed a paper return) from the date you filed your return. Filing amended tax return Be sure to have a copy of your tax return available because you will need to know the filing status, the first social security number shown on the return, and the exact whole-dollar amount of the refund. Filing amended tax return To check on your refund, do one of the following. Filing amended tax return Go to IRS. Filing amended tax return gov and click on Where's My Refund. Filing amended tax return Call 1-800-829-4477 for automated refund information, and follow the recorded instructions. Filing amended tax return Call 1-800-829-1954 during the hours shown in your form instructions. Filing amended tax return Balance due. Filing amended tax return   If you owe tax, you must pay it by April 15, 2014, to avoid late-payment penalties and interest. Filing amended tax return You can make your payment electronically by scheduling an electronic funds withdrawal from your checking or savings account or by credit card. Filing amended tax return Using an Authorized IRS e-file Provider Many tax professionals can electronically file paperless returns for their clients. Filing amended tax return You have two options. Filing amended tax return You can prepare your return, take it to an authorized IRS e-file provider, and have the provider transmit it electronically to the IRS. Filing amended tax return You can have an authorized IRS e-file provider prepare your return and transmit it for you electronically. Filing amended tax return You will be asked to complete Form 8879, IRS e-file Signature Authorization, to authorize the provider to enter your self-selected PIN on your return. Filing amended tax return Depending on the provider and the specific services requested, a fee may be charged. Filing amended tax return To find an authorized IRS e-file provider near you, go to IRS. Filing amended tax return gov or look for an “Authorized IRS e-file Provider” sign. Filing amended tax return Using Your Personal Computer A computer with Internet access is all you need to file your tax return using IRS e-file. Filing amended tax return When you use your personal computer, you can e-file your return from your home any time of the day or night. Filing amended tax return Sign your return electronically using a self-selected PIN to complete the process. Filing amended tax return There is no signature form to submit or Forms W-2 to send in. Filing amended tax return Free Internet filing options. Filing amended tax return   More taxpayers can now prepare and e-file their individual income tax returns free using commercial tax preparation software accessible through IRS. Filing amended tax return gov or www. Filing amended tax return usa. Filing amended tax return gov. Filing amended tax return The IRS is partnering with the tax software industry to offer free preparation and filing services to a significant number of taxpayers. Filing amended tax return Security and privacy certificate programs will assure tax data is safe and secure. Filing amended tax return To see if you qualify for these services, visit the Return Preparation and Filing Options page at IRS. Filing amended tax return gov. Filing amended tax return   If you cannot use the free services, you can buy tax preparation software at various electronics stores or computer and office supply stores. Filing amended tax return You can also download software from the Internet or prepare and file your return completely online by using tax preparation software available on the Internet. Filing amended tax return Filing Through Employers and Financial Institutions Some businesses offer free e-file to their employees, members, or customers. Filing amended tax return Others offer it for a fee. Filing amended tax return Ask your employer or financial institution if they offer IRS e-file as an employee, member, or customer benefit. Filing amended tax return Free Help With Your Return Free help in preparing your return is available nationwide from IRS-trained volunteers. Filing amended tax return The Volunteer Income Tax Assistance (VITA) program is designed to help low-income taxpayers, and the Tax Counseling for the Elderly (TCE) program is designed to assist taxpayers age 60 or older with their tax returns. Filing amended tax return Some locations offer free electronic filing. Filing amended tax return Table 1-1. Filing amended tax return Benefits of IRS e-file Accuracy • Your chance of getting an error notice from the IRS is significantly reduced. Filing amended tax return Security • Your privacy and security are assured. Filing amended tax return Electronic signatures • Create your own personal identification number (PIN) and file a completely paperless return through your tax preparation software or tax professional. Filing amended tax return There is nothing to mail. Filing amended tax return Proof of acceptance • You receive an electronic acknowledgment within 48 hours that the IRS has accepted your return for processing. Filing amended tax return Fast refunds • You get your refund faster with Direct Deposit—in as few as 10 days. Filing amended tax return Free Internet filing options • Use IRS. Filing amended tax return gov to access commercial tax preparation and e-file services available at no cost to eligible taxpayers. Filing amended tax return Electronic payment options • Convenient, safe, and secure electronic payment options are available. Filing amended tax return E-file and pay your taxes in a single step. Filing amended tax return Schedule an electronic funds withdrawal from your checking or savings account (up to and including April 15, 2014) or pay by credit card. Filing amended tax return Federal/State filing • Prepare and file your federal and state tax returns together and double the benefits you get from e-file. Filing amended tax return When Is My Tax Return Due? Form 1040 for calendar year 2013 is due by April 15, 2014. Filing amended tax return If you use a fiscal year (explained in chapter 2), your return is due by the 15th day of the 4th month after the end of your fiscal year. Filing amended tax return If you file late, you may have to pay penalties and interest. Filing amended tax return If you cannot file your return on time, use Form 4868, Application for Automatic Extension of Time To File U. Filing amended tax return S. Filing amended tax return Individual Income Tax Return, to request an automatic 6-month extension. Filing amended tax return For calendar year taxpayers, this will extend the tax filing due date until October 15. Filing amended tax return Filing an extension does not extend the time to pay your taxes, only the time to file the tax return. Filing amended tax return How Do I Pay Income Tax? Federal income tax is a pay-as-you-go tax. Filing amended tax return You must pay it as you earn or receive income during the year. Filing amended tax return An employee usually has income tax withheld from his or her pay. Filing amended tax return If you do not pay your tax through withholding, or do not pay enough tax that way, you might have to pay estimated tax. Filing amended tax return You generally have to make estimated tax payments if you expect to owe taxes, including self-employment tax (discussed later), of $1,000 or more when you file your return. Filing amended tax return Use Form 1040-ES to figure and pay the tax. Filing amended tax return If you do not have to make estimated tax payments, you can pay any tax due when you file your return. Filing amended tax return For more information on estimated tax, see Publication 505, Tax Withholding and Estimated Tax. Filing amended tax return What are my payment options?   You can pay your estimated tax electronically using various options. Filing amended tax return If you pay electronically, there is no need to mail in Form 1040-ES payment vouchers. Filing amended tax return These options include: Paying electronically through the Electronic Federal Tax Payment System (EFTPS). Filing amended tax return Paying by authorizing an electronic funds withdrawal when you file Form 1040 electronically. Filing amended tax return Paying by credit or debit card over the phone or by Internet. Filing amended tax return Other options include crediting an overpayment from your 2013 return to your 2014 estimated tax, or mailing a check or money order with a Form 1040-ES payment voucher. Filing amended tax return EFTPS    To enroll in EFTPS, go to www. Filing amended tax return eftps. Filing amended tax return gov or call 1-800-555-4477. Filing amended tax return When you request a new EIN and you will have a tax obligation, you are automatically enrolled in EFTPS. Filing amended tax return Benefits of EFTPS: The chance of an error in making your payments is reduced. Filing amended tax return You receive immediate confirmation of every transaction. Filing amended tax return Penalty for underpayment of tax. Filing amended tax return   If you did not pay enough income tax and self-employment tax for 2013 by withholding or by making estimated tax payments, you may have to pay a penalty on the amount not paid. Filing amended tax return The IRS will figure the penalty for you and send you a bill. Filing amended tax return Or you can use Form 2210, Underpayment of Estimated Tax by Individuals, Estates, and Trusts, to see if you have to pay a penalty and to figure the penalty amount. Filing amended tax return For more information, see Publication 505. Filing amended tax return Self-Employment (SE) Tax Self-employment tax (SE tax) is a social security and Medicare tax primarily for individuals who work for themselves. Filing amended tax return It is similar to the social security and Medicare taxes withheld from the pay of most wage earners. Filing amended tax return If you earned income as a statutory employee, you do not pay SE tax on that income. Filing amended tax return Social security coverage. Filing amended tax return   Social security benefits are available to self-employed persons just as they are to wage earners. Filing amended tax return Your payments of SE tax contribute to your coverage under the social security system. Filing amended tax return Social security coverage provides you with retirement benefits, disability benefits, survivor benefits, and hospital insurance (Medicare) benefits. Filing amended tax return By not reporting all of your self-employment income, you could cause your social security benefits to be lower when you retire. Filing amended tax return How to become insured under social security. Filing amended tax return   You must be insured under the social security system before you begin receiving social security benefits. Filing amended tax return You are insured if you have the required number of credits (also called quarters of coverage), discussed next. Filing amended tax return Earning credits in 2013 and 2014. Filing amended tax return   For 2013, you received one credit, up to a maximum of four credits, for each $1,160 ($1,200 for 2014) of income subject to social security taxes. Filing amended tax return Therefore, for 2013, if you had income (self-employment and wages) of $4,640 that was subject to social security taxes, you receive four credits ($4,640 ÷ $1,160). Filing amended tax return   For an explanation of the number of credits you must have to be insured and the benefits available to you and your family under the social security program, consult your nearest Social Security Administration (SSA) office. Filing amended tax return    Making false statements to get or to increase social security benefits may subject you to penalties. Filing amended tax return The Social Security Administration (SSA) time limit for posting self-employment income. Filing amended tax return   Generally, the SSA will give you credit only for self-employment income reported on a tax return filed within 3 years, 3 months, and 15 days after the tax year you earned the income. Filing amended tax return If you file your tax return or report a change in your self-employment income after this time limit, the SSA may change its records, but only to remove or reduce the amount. Filing amended tax return The SSA will not change its records to increase your self-employment income. Filing amended tax return Who must pay self-employment tax. Filing amended tax return   You must pay SE tax and file Schedule SE (Form 1040) if either of the following applies. Filing amended tax return Your net earnings from self-employment (excluding church employee income) were $400 or more. Filing amended tax return You had church employee income of $108. Filing amended tax return 28 or more. Filing amended tax return The SE tax rules apply no matter how old you are and even if you are already receiving social security or Medicare benefits. Filing amended tax return SE tax rate. Filing amended tax return   For 2013, the SE tax rate on net earnings is 15. Filing amended tax return 3% (12. Filing amended tax return 4% social security tax plus 2. Filing amended tax return 9% Medicare tax). Filing amended tax return Maximum earnings subject to SE tax. Filing amended tax return   Only the first $113,700 of your combined wages, tips, and net earnings in 2013 is subject to any combination of the 12. Filing amended tax return 4% social security part of SE tax, social security tax, or railroad retirement (tier 1) tax. Filing amended tax return   All your combined wages, tips, and net earnings in 2013 are subject to any combination of the 2. Filing amended tax return 9% Medicare part of SE tax, social security tax, or railroad retirement (tier 1) tax. Filing amended tax return   If wages and tips you receive as an employee 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. Filing amended tax return 4% social security part of the SE tax on any of your net earnings. Filing amended tax return However, you must pay the 2. Filing amended tax return 9% Medicare part of the SE tax on all your net earnings. Filing amended tax return Deduct one-half of your SE tax as an adjustment to income on line 27 of Form 1040. Filing amended tax return   More information. Filing amended tax return   For information on methods of calculating SE tax, see Chapter 10, Self-Employment Tax. Filing amended tax return Table 1-2. Filing amended tax return Which Forms Must I File? IF you are liable for: THEN use Form: DUE by:1 Income tax 1040 and Schedule C or C-EZ2 15th day of 4th month after end of  tax year. Filing amended tax return Self-employment tax Schedule SE File with Form 1040. Filing amended tax return Estimated tax 1040-ES 15th day of 4th, 6th, and 9th months of tax year, and 15th day of 1st month after the end of tax year. Filing amended tax return Social security and Medicare taxes and income tax withholding 941 or 944 April 30, July 31, October 31, and January 313. Filing amended tax return     See Publication 15. Filing amended tax return Providing information on social security and Medicare taxes and income tax withholding W-2 (to employee)  W-2 and W-3 (to the Social Security Administration) January 313. Filing amended tax return   Last day of February (March 31 if filing electronically)3. Filing amended tax return Federal unemployment (FUTA) tax 940 January 313. Filing amended tax return     April 30, July 31, October 31, and January 31, but only if the liability for unpaid tax is more than $500. Filing amended tax return Filing information returns for payments to nonemployees and transactions with other persons See Information Returns Forms 1099 – to the recipient by January 31 and to the IRS by February 28 (March 31 if filing electronically). Filing amended tax return     Other forms – see the General Instructions for Certain Information Returns. Filing amended tax return Excise tax See Excise Taxes See the instructions to the forms. Filing amended tax return 1 If a due date falls on a Saturday, Sunday, or legal holiday, file by the next day that is not a Saturday, Sunday, or legal holiday. Filing amended tax return For more information, see Publication 509, Tax Calendars. Filing amended tax return 2 File a separate schedule for each business. Filing amended tax return 3 See the form instructions if you go out of business, change the form of your business, or stop paying wages. Filing amended tax return     Employment Taxes If you have employees, you will need to file forms to report employment taxes. Filing amended tax return Employment taxes include the following items. Filing amended tax return Social security and Medicare taxes. Filing amended tax return Federal income tax withholding. Filing amended tax return Federal unemployment (FUTA) tax. Filing amended tax return For more information, see Publication 15 (Circular E), Employer's Tax Guide. Filing amended tax return That publication explains your tax responsibilities as an employer. Filing amended tax return To help you determine whether the people working for you are your employees, see Publication 15-A, Employer's Supplemental Tax Guide. Filing amended tax return That publication has information to help you determine whether an individual is an independent contractor or an employee. Filing amended tax return If you incorrectly classify an employee as an independent contractor, you may be held liable for employment taxes for that worker plus a penalty. Filing amended tax return An independent contractor is someone who is self-employed. Filing amended tax return You do not generally have to withhold or pay any taxes on payments made to an independent contractor. Filing amended tax return Excise Taxes This section identifies some of the excise taxes you may have to pay and the forms you have to file if you do any of the following. Filing amended tax return Manufacture or sell certain products. Filing amended tax return Operate certain kinds of businesses. Filing amended tax return Use various kinds of equipment, facilities, or products. Filing amended tax return Receive payment for certain services. Filing amended tax return For more information on excise taxes, see Publication 510, Excise Taxes. Filing amended tax return Form 720. Filing amended tax return   The federal excise taxes reported on Form 720, Quarterly Federal Excise Tax Return, consist of several broad categories of taxes, including the following. Filing amended tax return Environmental taxes on the sale or use of ozone-depleting chemicals and imported products containing or manufactured with these chemicals. Filing amended tax return Communications and air transportation taxes. Filing amended tax return Fuel taxes. Filing amended tax return Tax on the first retail sale of heavy trucks, trailers, and tractors. Filing amended tax return Manufacturers taxes on the sale or use of a variety of different articles. Filing amended tax return Tax on indoor tanning services. Filing amended tax return Form 2290. Filing amended tax return   There is a federal excise tax on the use of certain trucks, truck tractors, and buses on public highways. Filing amended tax return The tax applies to vehicles having a taxable gross weight of 55,000 pounds or more. Filing amended tax return Report the tax on Form 2290, Heavy Highway Vehicle Use Tax Return. Filing amended tax return For more information, see the Instructions for Form 2290. Filing amended tax return Depositing excise taxes. Filing amended tax return   If you have to file a quarterly excise tax return on Form 720, you may have to deposit your excise taxes before the return is due. Filing amended tax return For details on depositing excise taxes, see the Instructions for Form 720. Filing amended tax return Information Returns If you make or receive payments in your business, you may have to report them to the IRS on information returns. Filing amended tax return The IRS compares the payments shown on the information returns with each person's income tax return to see if the payments were included in income. Filing amended tax return You must give a copy of each information return you are required to file to the recipient or payer. Filing amended tax return In addition to the forms described below, you may have to use other returns to report certain kinds of payments or transactions. Filing amended tax return For more details on information returns and when you have to file them, see the General Instructions for Certain Information Returns. Filing amended tax return Form 1099-MISC. Filing amended tax return   Use Form 1099-MISC, Miscellaneous Income, to report certain payments you make in your business. Filing amended tax return These payments include the following items. Filing amended tax return Payments of $600 or more for services performed for your business by people not treated as your employees, such as fees to subcontractors, attorneys, accountants, or directors. Filing amended tax return Rent payments of $600 or more, other than rents paid to real estate agents. Filing amended tax return Prizes and awards of $600 or more that are not for services, such as winnings on TV or radio shows. Filing amended tax return Royalty payments of $10 or more. Filing amended tax return Payments to certain crew members by operators of fishing boats. Filing amended tax return You also use Form 1099-MISC to report your sales of $5,000 or more of consumer goods to a person for resale anywhere other than in a permanent retail establishment. Filing amended tax return Form W-2. Filing amended tax return   You must file Form W-2, Wage and Tax Statement, to report payments to your employees, such as wages, tips, and other compensation, withheld income, social security, and Medicare taxes. Filing amended tax return You can file Form W-2 online. Filing amended tax return For more information about Form W-2, see the General Instructions for Forms W-2 and W-3. Filing amended tax return Penalties. Filing amended tax return   The law provides for the following penalties if you do not file Form 1099-MISC or Form W-2 or do not correctly report the information. Filing amended tax return For more information, see the General Instructions for Certain Information Returns. Filing amended tax return Failure to file information returns. Filing amended tax return This penalty applies if you do not file information returns by the due date, do not include all required information, or report incorrect information. Filing amended tax return Failure to furnish correct payee statements. Filing amended tax return This penalty applies if you do not furnish a required statement to a payee by the required date, do not include all required information, or report incorrect information. Filing amended tax return Waiver of penalties. Filing amended tax return   These penalties will not apply if you can show that the failure was due to reasonable cause and not willful neglect. Filing amended tax return   In addition, there is no penalty for failure to include all required information, or for including incorrect information, on a de minimis (small) number of information returns if you correct the errors by August 1 of the year the returns are due. Filing amended tax return (A de minimis number of returns is the greater of 10 or ½ of 1% of the total number of returns you are required to file for the year. Filing amended tax return ) Form 8300. Filing amended tax return   You must file Form 8300, Report of Cash Payments Over $10,000 Received in a Trade or Business, if you receive more than $10,000 in cash in one transaction, or two or more related business transactions. Filing amended tax return Cash includes U. Filing amended tax return S. Filing amended tax return and foreign coin and currency. Filing amended tax return It also includes certain monetary instruments such as cashier's and traveler's checks and money orders. Filing amended tax return Cash does not include a check drawn on an individual's personal account (personal check). Filing amended tax return For more information, see Publication 1544, Reporting Cash Payments of Over $10,000 (Received in a Trade or Business). Filing amended tax return Penalties. Filing amended tax return   There are civil and criminal penalties, including up to 5 years in prison, for not filing Form 8300, filing (or causing the filing of) a false or fraudulent Form 8300, or structuring a transaction to evade reporting requirements. Filing amended tax return Table 1-3. Filing amended tax return Going Out of Business Checklists (Note. Filing amended tax return The following checklists highlight the typical final forms and schedules you may need to file if you ever go out of business. Filing amended tax return For more information, see the instructions for the listed forms. Filing amended tax return ) IF you are liable for:   THEN you may need to: Income tax □ File Schedule C or C-EZ with your Form 1040 for the year in which you go out of business. Filing amended tax return   □ File Form 4797 with your Form 1040 for each year in which you sell or exchange property used in your business or in which the business use of certain section 179 or listed property drops to 50% or less. Filing amended tax return   □ File Form 8594 with your Form 1040 if you sold your business. Filing amended tax return Self-employment tax □ File Schedule SE with your Form 1040 for the year in which you go out of business. Filing amended tax return Employment taxes □ File Form 941 (or Form 944) for the calendar quarter in which you make final wage payments. Filing amended tax return Note. Filing amended tax return Do not forget to check the box and enter the date final wages were paid on line 15 of Form 941 or line 14 of Form 944. Filing amended tax return   □ File Form 940 for the calendar year in which final wages were paid. Filing amended tax return Note. Filing amended tax return Do not forget to check box d, Final: Business closed or stopped paying wages, under Type of Return. Filing amended tax return Information returns □ Provide Forms W-2 to your employees for the calendar year in which you make final wage payments. Filing amended tax return Note. Filing amended tax return These forms are generally due by the due date of your final Form 941 or Form 944. Filing amended tax return   □ File Form W-3 to file Forms W-2. Filing amended tax return Note. Filing amended tax return These forms are generally due within 1 month after the due date of your final Form 941 or Form 944. Filing amended tax return   □ Provide Forms 1099-MISC to each person to whom you have paid at least $600 for services (including parts and materials) during the calendar year in which you go out of business. Filing amended tax return   □ File Form 1096 to file Forms 1099-MISC. Filing amended tax return Prev  Up  Next   Home   More Online Publications