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IRS - Taxpayer Compliance Research

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Taxpayer Compliance Research

This section contains research papers, publications, and other documents dealing with taxpayer compliance. You can learn about the tax gap, specific compliance analysis issues, and studies of the causes of compliance behavior. Below are links to the topics within this section, as well as some examples of what you can find within each topic.

Tax Gap

The tax gap is the difference between true tax liability for a given tax year and the amount that is paid on time. It is comprised of the nonfiling gap, the underreporting gap, and the underpayment gap.

This section contains:

  • IRS reports and presentations on the size of the tax gap for various tax years
  • Related charts and tables
  • Reports on reducing the tax gap
Compliance Analysis

This section contains a wide variety of papers related to taxpayer compliance, including:

  • Overviews of National Research Program (NRP) data
  • Analyses of NRP data
  • Estimates of noncompliance other than the tax gap
Understanding Taxpayer Compliance Behavior

While the tax gap reflects the extent of taxpayer noncompliance, it is also important to understand why taxpayers are compliant or noncompliant. This section contains papers that seek to provide insights into taxpayer behavior through:

  • Econometric analyses
  • Lab experiments
  • Field or natural experiments
  • Other modeling

 

 

 

 

 

 

 

 

 

 

 

 

 

 

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Page Last Reviewed or Updated: 21-Mar-2013

The H And R Block Military

H and r block military 15. H and r block military   Estimated Tax Table of Contents What's New Introduction Topics - This chapter discusses: Useful Items - You may want to see: Special Estimated Tax Rules for Qualified FarmersQualified Farmer Special Rules for Qualified Farmers Estimated Tax Penalty for 2013 What's New Net Investment Income Tax. H and r block military . H and r block military  For tax years beginning in 2013, you may be subject to Net Investment Income Tax (NIIT). H and r block military NIIT is a 3. H and r block military 8% tax on the lesser of net investment income or the excess of your modified adjusted gross income (MAGI) over the threshold amount. H and r block military NIIT may need to be included when calculating your estimated tax. H and r block military For more information, see Publication 505,Tax Withholding and Estimated Tax. H and r block military Additional Medicare Tax. H and r block military  For tax years beginning in 2013, a 0. H and r block military 9% Additional Medicare Tax applies to Medicare wages, Railroad Retirement Tax Act (RRTA) compensation, and self-employment income over a threshold amount based on your filing status. H and r block military You may need to include this amount when figuring your estimated tax. H and r block military For more information, see Publication 505. H and r block military Introduction Estimated tax is the method used to pay tax on income that is not subject to withholding. H and r block military See Publication 505 for the general rules and requirements for paying estimated tax. H and r block military If you are a qualified farmer, defined below, you are subject to the special rules covered in this chapter for paying estimated tax. H and r block military Topics - This chapter discusses: Special estimated tax rules for qualified farmers Estimated tax penalty Useful Items - You may want to see: Publication 505 Tax Withholding and Estimated Tax Form (and Instructions) 1040 U. H and r block military S. H and r block military Individual Income Tax Return 1040-ES Estimated Tax for Individuals 2210-F Underpayment of Estimated Tax by Farmers and Fishermen See chapter 16 for information about getting publications and forms. H and r block military Special Estimated Tax Rules for Qualified Farmers Special rules apply to the payment of estimated tax by individuals who are qualified farmers. H and r block military If you are not a qualified farmer as defined next, see Publication 505 for the estimated tax rules that apply. H and r block military Qualified Farmer An individual is a qualified farmer for 2013 if at least two-thirds of his or her gross income from all sources for 2012 or 2013 was from farming. H and r block military See Gross Income , next, for information on how to figure your gross income from all sources and see Gross Income From Farming , later, for information on how to figure your gross income from farming. H and r block military See also Percentage From Farming , later, for information on how to determine the percentage of your gross income from farming. H and r block military Gross Income Gross income is all income you receive in the form of money, goods, property, and services that is not exempt from income tax. H and r block military On a joint return, you must add your spouse's gross income to your gross income. H and r block military To decide whether two-thirds of your gross income was from farming, use as your gross income the total of the following income (not loss) amounts from your tax return. H and r block military Wages, salaries, tips, etc. H and r block military Taxable interest. H and r block military Ordinary dividends. H and r block military Taxable refunds, credits, or offsets of state and local income taxes. H and r block military Alimony. H and r block military Gross business income from Schedule C (Form 1040). H and r block military Gross business receipts from Schedule C-EZ (Form 1040). H and r block military Capital gains from Schedule D (Form 1040). H and r block military Losses are not netted against gains. H and r block military Gains on sales of business property. H and r block military Taxable IRA distributions, pensions, annuities, and social security benefits. H and r block military Gross rental income from Schedule E (Form 1040). H and r block military Gross royalty income from Schedule E (Form 1040). H and r block military Taxable net income from an estate or trust reported on Schedule E (Form 1040). H and r block military Income from a Real Estate Mortgage Investment Conduit reported on Schedule E (Form 1040). H and r block military Gross farm rental income from Form 4835. H and r block military Gross farm income from Schedule F (Form 1040). H and r block military Your distributive share of gross income from a partnership, or limited liability company treated as a partnership, from Schedule K-1 (Form 1065). H and r block military Your pro rata share of gross income from an S corporation, from Schedule K-1 (Form 1120S). H and r block military Unemployment compensation. H and r block military Other income not included with any of the items listed above. H and r block military Gross Income From Farming Gross income from farming is income from cultivating the soil or raising agricultural commodities. H and r block military It includes the following amounts. H and r block military Income from operating a stock, dairy, poultry, bee, fruit, or truck farm. H and r block military Income from a plantation, ranch, nursery, range, orchard, or oyster bed. H and r block military Crop shares for the use of your land. H and r block military Gains from sales of draft, breeding, dairy, or sporting livestock. H and r block military Gross income from farming is the total of the following amounts from your tax return. H and r block military Gross farm income from Schedule F (Form 1040). H and r block military Gross farm rental income from Form 4835. H and r block military Gross farm income from Schedule E (Form 1040), Parts II and III. H and r block military Gains from the sale of livestock used for draft, breeding, sport, or dairy purposes reported on Form 4797. H and r block military For more information about income from farming, see chapter 3. H and r block military Farm income does not include any of the following: Wages you receive as a farm employee. H and r block military Income you receive from contract grain harvesting and hauling with workers and machines you furnish. H and r block military Gains you receive from the sale of farm land and depreciable farm equipment. H and r block military Percentage From Farming Figure your gross income from all sources, discussed earlier. H and r block military Then figure your gross income from farming, discussed earlier. H and r block military Divide your farm gross income by your total gross income to determine the percentage of gross income from farming. H and r block military Example 1. H and r block military Jane Smith had the following total gross income and farm gross income amounts in 2013. H and r block military Gross Income   Total Farm Taxable interest $3,000   Dividends 500   Rental income (Sch E) 41,500   Farm income (Sch F) 75,000 $75,000 Gain (Form 4797) 5,000 5,000 Total $125,000 $80,000 Schedule D showed gain from the sale of dairy cows carried over from Form 4797 ($5,000) in addition to a loss from the sale of corporate stock ($2,000). H and r block military However, that loss is not netted against the gain to figure Ms. H and r block military Smith's total gross income or her gross farm income. H and r block military Her gross farm income is 64% of her total gross income ($80,000 ÷ $125,000 = 0. H and r block military 64). H and r block military Special Rules for Qualified Farmers The following special estimated tax rules apply if you are a qualified farmer for 2013. H and r block military You do not have to pay estimated tax if you file your 2013 tax return and pay all the tax due by March 3, 2014. H and r block military You do not have to pay estimated tax if your 2013 income tax withholding (including any amount applied to your 2013 estimated tax from your 2012 return) will be at least 662/3% (. H and r block military 6667) of the total tax shown on your 2013 tax return or 100% of the total tax shown on your 2012 return. H and r block military If you must pay estimated tax, you are required to make only one estimated tax payment (your required annual payment) by January 15, 2014, using special rules to figure the amount of the payment. H and r block military See Required Annual Payment , next, for details. H and r block military Figure 15-1 presents an overview of the special estimated tax rules that apply to qualified farmers. H and r block military Example 2. H and r block military Assume the same fact as in Example 1. H and r block military Ms. H and r block military Smith's gross farm income is only 64% of her total income. H and r block military Therefore, based on her 2013 income, she does not qualify to use the special estimated tax rules for qualified farmers. H and r block military However, she does qualify if at least two-thirds of her 2012 gross income was from farming. H and r block military Example 3. H and r block military Assume the same facts as in Example 1 except that Ms. H and r block military Smith's farm income from Schedule F was $90,000 instead of $75,000. H and r block military This made her total gross income $140,000 ($3,000 + $500 + $41,500 + $90,000 + $5,000) and her farm gross income $95,000 ($90,000 + $5,000). H and r block military She qualifies to use the special estimated tax rules for qualified farmers, since 67. H and r block military 9% (at least two-thirds) of her gross income is from farming ($95,000 ÷ $140,000 = . H and r block military 679). H and r block military Required Annual Payment If you are a qualified farmer and must pay estimated tax for 2013, use the worksheet on Form 1040-ES to figure the amount of your required annual payment. H and r block military Apply the following special rules for qualified farmers to the worksheet. H and r block military On line 14a, multiply line 13c by 662/3% (. H and r block military 6667). H and r block military On line 14b, enter 100% of the tax shown on your 2012 tax return regardless of the amount of your adjusted gross income. H and r block military For this purpose, the “tax shown on your 2012 tax return” is the amount on line 61 of your 2012 return modified by certain adjustments. H and r block military For more information, see chapter 4 of Publication 505. H and r block military Estimated Tax Penalty for 2013 If you do not pay all your required estimated tax for 2013 by January 15, 2014, or file your 2013 return and pay any tax due by March 3, 2014, you may owe a penalty. H and r block military Use Form 2210-F, Underpayment of Estimated Tax by Farmers and Fishermen, to determine if you owe a penalty. H and r block military See the instructions for Form 2210-F. H and r block military Figure 15-1. H and r block military Estimated Tax for Farmers Please click here for the text description of the image. H and r block military Figure 2–A If you receive a penalty notice, do not ignore it, even if you think it is in error. H and r block military You may get a penalty notice even though you filed your return on time, attached Form 2210-F, and met the gross-income-from-farming requirement. H and r block military If you receive a penalty notice for underpaying estimated tax and you think it is in error, write to the address on the notice and explain why you think the notice is in error. H and r block military Include a computation similar to the one in Example 1 (earlier), showing that you met the gross income from farming requirement. H and r block military Prev  Up  Next   Home   More Online Publications