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Fillable 1040ez 2013

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Fillable 1040ez 2013

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

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The Fillable 1040ez 2013

Fillable 1040ez 2013 13. Fillable 1040ez 2013   Payment of Taxes Table of Contents How To Make Deposits When To Make Deposits Amount of DepositsSafe Harbor Rule Generally, semimonthly deposits of excise taxes are required. Fillable 1040ez 2013 A semimonthly period is the first 15 days of a month (the first semimonthly period) or the 16th through the last day of a month (the second semimonthly period). Fillable 1040ez 2013 However, no deposit is required for the situations listed below; the taxes are payable with Form 720. Fillable 1040ez 2013 The net liability for taxes listed in Part I (Form 720) does not exceed $2,500 for the quarter. Fillable 1040ez 2013 The gas guzzler tax is being paid on a one-time filing. Fillable 1040ez 2013 The liability is for taxes listed in Part II (Form 720), except for the floor stocks tax which generally requires a single deposit. Fillable 1040ez 2013 How To Make Deposits Electronic deposit requirement. Fillable 1040ez 2013   You must use electronic funds transfer to make excise tax deposits. Fillable 1040ez 2013 Generally, electronic funds transfers are made using the Electronic Federal Tax Payment System (EFTPS). Fillable 1040ez 2013 If you do not want to use EFTPS, you can arrange for your tax professional, financial institution, payroll service, or other trusted third party to make deposits on your behalf. Fillable 1040ez 2013 Also, you may arrange for your financial institution to initiate a same-day wire payment on your behalf. Fillable 1040ez 2013   EFTPS is a free service provided by the Department of Treasury. Fillable 1040ez 2013 Services provided by your tax professional, financial institution, payroll service, or other third party may have a fee. Fillable 1040ez 2013 To get more information about EFTPS or to enroll in EFTPS, visit www. Fillable 1040ez 2013 eftps. Fillable 1040ez 2013 gov or call 1-800-555-4477. Fillable 1040ez 2013 Additional information about EFTPS is also available in Publication 966, Electronic Federal Tax Payment System: A Guide to Getting Started. Fillable 1040ez 2013    Depositing on time. Fillable 1040ez 2013 For EFTPS deposits to be on time, you must initiate the transaction at least 1 day before the date the deposit is due (before 8:00 p. Fillable 1040ez 2013 m. Fillable 1040ez 2013 Eastern time). Fillable 1040ez 2013 You will automatically be enrolled in EFTPS when you apply for an EIN. Fillable 1040ez 2013 You will receive a separate mailing containing instructions for activating your EFTPS enrollment after you receive your EIN. Fillable 1040ez 2013 When To Make Deposits There are two methods for determining deposits: the regular method and the alternative method. Fillable 1040ez 2013 The regular method applies to all taxes in Part I of Form 720 except for communications and air transportation taxes if deposits are based on amounts billed or tickets sold, rather than on amounts actually collected. Fillable 1040ez 2013 See Alternative method below. Fillable 1040ez 2013 If you are depositing more than one tax under a method, combine all the taxes under the method and make one deposit for the semimonthly period. Fillable 1040ez 2013 Regular method. Fillable 1040ez 2013   The deposit of tax for a semimonthly period is due by the 14th day following that period. Fillable 1040ez 2013 Generally, this is the 29th day of a month for the first semimonthly period and the 14th day of the following month for the second semimonthly period. Fillable 1040ez 2013 If the 14th or the 29th day falls on a Saturday, Sunday, or legal holiday, you must make the deposit by the immediately preceding day that is not a Saturday, Sunday, or legal holiday. Fillable 1040ez 2013 Alternative method (IRS Nos. Fillable 1040ez 2013 22, 26, 27, and 28). Fillable 1040ez 2013   Deposits of communications and air transportation taxes may be based on taxes included in amounts billed or tickets sold during a semimonthly period instead of on taxes actually collected during the period. Fillable 1040ez 2013 Under the alternative method, the tax included in amounts billed or tickets sold during a semimonthly period is considered collected during the first 7 days of the second following semimonthly period. Fillable 1040ez 2013 The deposit of tax is due by the 3rd banking day after the 7th day of that period. Fillable 1040ez 2013   For an example of the alternative method, see the Instructions for Form 720. Fillable 1040ez 2013 To use the alternative method, you must keep a separate account of the tax included in amounts billed or tickets sold during the month and report on Form 720 the tax included in amounts billed or tickets sold and not the amount of tax that is actually collected. Fillable 1040ez 2013 For example, amounts billed in December, January, and February are considered collected during January, February, and March and are reported on Form 720 as the tax for the 1st quarter of the calendar year. Fillable 1040ez 2013 The separate account for each month must reflect: All items of tax included in amounts billed or tickets sold during the month, and Other items of adjustment relating to tax for prior months (within the statute of limitations on credits or refunds). Fillable 1040ez 2013 The separate account for any month cannot include an adjustment resulting from a refusal to pay or inability to collect unless the refusal has been reported to the IRS. Fillable 1040ez 2013 See Uncollected Tax Report in chapter 4. Fillable 1040ez 2013 The net amount of tax that is considered collected during the semimonthly period must be either: The net amount of tax reflected in the separate account for the corresponding semimonthly period of the preceding month, or One-half of the net amount of tax reflected in the separate account for the preceding month. Fillable 1040ez 2013 Special rule for deposits of taxes in September. Fillable 1040ez 2013   See the Instructions for Form 720 for a special rule on deposits made in September. Fillable 1040ez 2013 Amount of Deposits Deposits for a semimonthly period generally must be at least 95% of the net tax liability for that period unless the safe harbor rule (discussed later) applies. Fillable 1040ez 2013 Generally, you do not have to make a deposit for a period in which you incurred no tax liability. Fillable 1040ez 2013 Net tax liability. Fillable 1040ez 2013   Your net tax liability is your tax liability for the period minus any claims on Schedule C (Form 720) for the period. Fillable 1040ez 2013 You may figure your net tax liability for a semimonthly period by dividing your net liability incurred during the calendar month by two. Fillable 1040ez 2013 If you use this method, you must use it for all semimonthly periods in the calendar quarter. Fillable 1040ez 2013 Do not reduce your liability by any amounts from Form 720X. Fillable 1040ez 2013 Safe Harbor Rule The safe harbor rule applies separately to deposits under the regular method and the alternative method. Fillable 1040ez 2013 Persons who filed Form 720 for the look-back quarter (the 2nd calendar quarter preceding the current quarter) are considered to meet the semimonthly deposit requirement if the deposit for each semimonthly period in the current quarter is at least 1/6 (16. Fillable 1040ez 2013 67%) of the net tax liability reported for the look-back quarter. Fillable 1040ez 2013 For the semimonthly period for which the additional deposit is required, the additional deposit must be at least 11/90 12. Fillable 1040ez 2013 23%), 10/90 (11. Fillable 1040ez 2013 12%) for non-EFTPS, of the net tax liability reported for the look-back quarter. Fillable 1040ez 2013 Also, the total deposit for that semimonthly period must be at least 1/6 (16. Fillable 1040ez 2013 67%) of the net tax liability reported for the look-back quarter. Fillable 1040ez 2013 Exceptions. Fillable 1040ez 2013   The safe harbor rule does not apply to: The 1st and 2nd quarters beginning on or after the effective date of an increase in the rate of tax unless the deposit of taxes for each semimonthly period in the calendar quarter is at least 1/6 (16. Fillable 1040ez 2013 67%) of the tax liability you would have had for the look-back quarter if the increased rate of tax had been in effect for that look-back quarter, Any quarter if liability includes any tax not in effect throughout the look-back quarter, or For deposits under the alternative method, any quarter if liability includes any tax not in effect throughout the look-back quarter and the month preceding the look-back quarter. Fillable 1040ez 2013 Requirements to be met. Fillable 1040ez 2013   For the safe harbor rule to apply, you must: Make each deposit timely at an authorized financial institution, and Pay any underpayment for the current quarter by the due date of the return. Fillable 1040ez 2013    The IRS may withdraw the right to make deposits of tax using the safe harbor rule from any person not complying with these rules. Fillable 1040ez 2013 Tax rate increases. Fillable 1040ez 2013   You must modify the safe harbor rule if there has been an increase in the rate of tax. Fillable 1040ez 2013 You must figure your tax liability in the look-back quarter as if the increased rate had been in effect. Fillable 1040ez 2013 To qualify for the safe harbor rule, your deposits cannot be less than 1/6 of the refigured tax liability. Fillable 1040ez 2013 Prev  Up  Next   Home   More Online Publications