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

Irs Tax Extension 2011

Print 1040ez FormsBack Tax FilingFile Taxes Online Free2010 EfileHow Do I File An Amended Tax Return For 2010Federal 1040x FormBankruptcy Back TaxesVita Tax Services2010 Federal Tax Return Form1040ez Online Filing FreeFederal Ez FormFile Back TaxIncome Tax Return FilingWww Irs Gov Freefile Fillable FormsHow Do You Amend A Tax ReturnMypay Dfas Mil LoginHow To File Your Taxes Online For FreeIrs Forms20112010 1040 FormFiling A Amended Tax ReturnFree Turbo Tax FilingFederal Tax Forms 2011 EzFree Federal And State Income Tax FilingHow To File Taxes While UnemployedHow Can I File My 2012 Taxes For FreeHow To File My 2012 Taxes For FreeForm 1040 EsFree State Tax Filing 20122010 Tax Returns Online2012 Turbo Tax ReturnFile Free 2012 Tax ReturnHow To File An Amended ReturnH&rblock Free FileIrs Gov FormsFillable State Tax FormsIrs 1040x Amended ReturnIrs Gov 1040x2010 Tax Forms And InstructionsAmended Tax ReturnsNj Tax Form 1040x

Irs Tax Extension 2011

Irs tax extension 2011 10. Irs tax extension 2011   Self-Employment (SE) Tax Table of Contents Who Must Pay SE Tax?Special Rules and Exceptions Figuring Earnings Subject to SE Tax Farm Optional Method Using Both Optional Methods Reporting Self-Employment Tax The SE tax rules apply no matter how old you are and even if you are already receiving social security and Medicare benefits. Irs tax extension 2011 Who Must Pay SE Tax? Generally, you must pay SE tax and file Schedule SE (Form 1040) if your net earnings from self-employment were $400 or more. Irs tax extension 2011 Use Schedule SE to figure net earnings from self-employment. Irs tax extension 2011 Sole proprietor or independent contractor. Irs tax extension 2011   If you are self-employed as a sole proprietor or independent contractor, you generally use Schedule C or C-EZ (Form 1040) to figure your earnings subject to SE tax. Irs tax extension 2011 SE tax rate. Irs tax extension 2011    For 2013, the SE tax rate on net earnings is 15. Irs tax extension 2011 3% (12. Irs tax extension 2011 4% social security tax plus 2. Irs tax extension 2011 9% Medicare tax). Irs tax extension 2011 Maximum earnings subject to self-employment tax. Irs tax extension 2011    Only the first $113,700 of your combined wages, tips, and net earnings in 2013 is subject to any combination of the 12. Irs tax extension 2011 4% social security part of SE tax, social security tax, or railroad retirement (tier 1) tax. Irs tax extension 2011   All of your combined wages, tips, and net earnings in 2013 are subject to any combination of the 2. Irs tax extension 2011 9% Medicare part of SE tax, social security tax, or railroad retirement (tier 1) tax. Irs tax extension 2011   If your wages and tips are subject to either social security or railroad retirement (tier 1) tax, or both, and total at least $113,700, do not pay the 12. Irs tax extension 2011 4% social security part of the SE tax on any of your net earnings. Irs tax extension 2011 However, you must pay the 2. Irs tax extension 2011 9% Medicare part of the SE tax on all your net earnings. Irs tax extension 2011 Special Rules and Exceptions Aliens. Irs tax extension 2011   Generally, resident aliens must pay self-employment tax under the same rules that apply to U. Irs tax extension 2011 S. Irs tax extension 2011 citizens. Irs tax extension 2011 Nonresident aliens are not subject to SE tax unless an international social security agreement in effect determines that they are covered under the U. Irs tax extension 2011 S. Irs tax extension 2011 social security system. Irs tax extension 2011 However, residents of the Virgin Islands, Puerto Rico, Guam, the Commonwealth of the Northern Mariana Islands, or American Samoa are subject to self-employment tax, as they are considered U. Irs tax extension 2011 S. Irs tax extension 2011 residents for self-employment tax purposes. Irs tax extension 2011 For more information on aliens, see Publication 519, U. Irs tax extension 2011 S. Irs tax extension 2011 Tax Guide for Aliens. Irs tax extension 2011 Child employed by parent. Irs tax extension 2011   You are not subject to SE tax if you are under age 18 and you are working for your father or mother. Irs tax extension 2011 Church employee. Irs tax extension 2011    If you work for a church or a qualified church-controlled organization (other than as a minister or member of a religious order) that elected an exemption from social security and Medicare taxes, you are subject to SE tax if you receive $108. Irs tax extension 2011 28 or more in wages from the church or organization. Irs tax extension 2011 For more information, see Publication 517, Social Security and Other Information for Members of the Clergy and Religious Workers. Irs tax extension 2011 Fishing crew member. Irs tax extension 2011   If you are a member of the crew on a boat that catches fish or other water life, your earnings are subject to SE tax if all the following conditions apply. Irs tax extension 2011 You do not get any pay for the work except your share of the catch or a share of the proceeds from the sale of the catch, unless the pay meets all the following conditions. Irs tax extension 2011 The pay is not more than $100 per trip. Irs tax extension 2011 The pay is received only if there is a minimum catch. Irs tax extension 2011 The pay is solely for additional duties (such as mate, engineer, or cook) for which additional cash pay is traditional in the fishing industry. Irs tax extension 2011 You get a share of the catch or a share of the proceeds from the sale of the catch. Irs tax extension 2011 Your share depends on the amount of the catch. Irs tax extension 2011 The boat's operating crew normally numbers fewer than 10 individuals. Irs tax extension 2011 (An operating crew is considered as normally made up of fewer than 10 if the average size of the crew on trips made during the last four calendar quarters is fewer than 10. Irs tax extension 2011 ) Notary public. Irs tax extension 2011   Fees you receive for services you perform as a notary public are reported on Schedule C or C-EZ but are not subject to self-employment tax (see the Instructions for Schedule SE (Form 1040)). Irs tax extension 2011 State or local government employee. Irs tax extension 2011   You are subject to SE tax if you are an employee of a state or local government, are paid solely on a fee basis, and your services are not covered under a federal-state social security agreement. Irs tax extension 2011 Foreign government or international organization employee. Irs tax extension 2011   You are subject to SE tax if both the following conditions are true. Irs tax extension 2011 You are a U. Irs tax extension 2011 S. Irs tax extension 2011 citizen employed in the United States, Puerto Rico, Guam, American Samoa, the Commonwealth of the Northern Mariana Islands, or the Virgin Islands by: A foreign government, A wholly-owned agency of a foreign government, or An international organization. Irs tax extension 2011 Your employer is not required to withhold social security and Medicare taxes from your wages. Irs tax extension 2011 U. Irs tax extension 2011 S. Irs tax extension 2011 citizen or resident alien residing abroad. Irs tax extension 2011    If you are a self-employed U. Irs tax extension 2011 S. Irs tax extension 2011 citizen or resident alien living outside the United States, in most cases you must pay SE tax. Irs tax extension 2011 Do not reduce your foreign earnings from self-employment by your foreign earned income exclusion. Irs tax extension 2011 Exception. Irs tax extension 2011    The United States has social security agreements with many countries to eliminate double taxation under two social security systems. Irs tax extension 2011 Under these agreements, you generally must only pay social security and Medicare taxes to the country in which you live. Irs tax extension 2011 The country to which you must pay the tax will issue a certificate which serves as proof of exemption from social security tax in the other country. Irs tax extension 2011   For more information, see the Instructions for Schedule SE (Form 1040). Irs tax extension 2011 More Than One Business If you have earnings subject to SE tax from more than one trade, business, or profession, you must combine the net profit (or loss) from each to determine your total earnings subject to SE tax. Irs tax extension 2011 A loss from one business reduces your profit from another business. Irs tax extension 2011 Community Property Income If any of the income from a trade or business, other than a partnership, is community property income under state law, it is included in the earnings subject to SE tax of the spouse carrying on the trade or business. Irs tax extension 2011 Gain or Loss Do not include in earnings subject to SE tax a gain or loss from the disposition of property that is neither stock in trade nor held primarily for sale to customers. Irs tax extension 2011 It does not matter whether the disposition is a sale, exchange, or an involuntary conversion. Irs tax extension 2011 Lost Income Payments If you are self-employed and reduce or stop your business activities, any payment you receive from insurance or other sources for the lost business income is included in earnings subject to SE tax. Irs tax extension 2011 If you are not working when you receive the payment, it still relates to your business and is included in earnings subject to SE tax, even though your business is temporarily inactive. Irs tax extension 2011 Figuring Earnings Subject to SE Tax Methods for Figuring Net Earnings There are three ways to figure your net earnings from self-employment. Irs tax extension 2011 The regular method. Irs tax extension 2011 The nonfarm optional method. Irs tax extension 2011 The farm optional method. Irs tax extension 2011 You must use the regular method unless you are eligible to use one or both of the optional methods. Irs tax extension 2011 Why use an optional method?    You may want to use the optional methods (discussed later) when you have a loss or a small net profit and any one of the following applies. Irs tax extension 2011 You want to receive credit for social security benefit coverage. Irs tax extension 2011 You incurred child or dependent care expenses for which you could claim a credit. Irs tax extension 2011 (An optional method may increase your earned income, which could increase your credit. Irs tax extension 2011 ) You are entitled to the earned income credit. Irs tax extension 2011 (An optional method may increase your earned income, which could increase your credit. Irs tax extension 2011 ) You are entitled to the additional child tax credit. Irs tax extension 2011 (An optional method may increase your earned income, which could increase your credit. Irs tax extension 2011 ) Effects of using an optional method. Irs tax extension 2011   Using an optional method could increase your SE tax. Irs tax extension 2011 Paying more SE tax could result in your getting higher benefits when you retire. Irs tax extension 2011   If you use either or both optional methods, you must figure and pay the SE tax due under these methods even if you would have had a smaller tax or no tax using the regular method. Irs tax extension 2011   The optional methods may be used only to figure your SE tax. Irs tax extension 2011 To figure your income tax, include your actual earnings in gross income, regardless of which method you use to determine SE tax. Irs tax extension 2011 Regular Method Multiply your total earnings subject to SE tax by 92. Irs tax extension 2011 35% (. Irs tax extension 2011 9235) to get your net earnings under the regular method. Irs tax extension 2011 See Short Schedule SE, line 4, or Long Schedule SE, line 4a. Irs tax extension 2011 Net earnings figured using the regular method are also called actual net earnings. Irs tax extension 2011 Nonfarm Optional Method Use the nonfarm optional method only for earnings that do not come from farming. Irs tax extension 2011 You may use this method if you meet all the following tests. Irs tax extension 2011 You are self-employed on a regular basis. Irs tax extension 2011 This means that your actual net earnings from self-employment were $400 or more in at least 2 of the 3 tax years before the one for which you use this method. Irs tax extension 2011 The net earnings can be from either farm or nonfarm earnings or both. Irs tax extension 2011 You have used this method less than 5 years. Irs tax extension 2011 (There is a 5-year lifetime limit. Irs tax extension 2011 ) The years do not have to be one after another. Irs tax extension 2011 Your net nonfarm profits were: Less than $5,024, and Less than 72. Irs tax extension 2011 189% of your gross nonfarm income. Irs tax extension 2011 Net nonfarm profits. Irs tax extension 2011   Net nonfarm profit generally is the total of the amounts from: Line 31, Schedule C (Form 1040), Line 3, Schedule C-EZ (Form 1040), Box 14, code A, Schedule K-1 (Form 1065) (from nonfarm partnerships), and Box 9, code J1, Schedule K-1 (Form 1065-B). Irs tax extension 2011   However, you may need to adjust the amount reported on Schedule K-1 if you are a general partner or if it is a loss. Irs tax extension 2011 Gross nonfarm income. Irs tax extension 2011   Your gross nonfarm income generally is the total of the amounts from: Line 7, Schedule C (Form 1040), Line 1, Schedule C-EZ (Form 1040), Box 14, code C, Schedule K-1 (Form 1065) (from nonfarm partnerships), and Box 9, code J2, Schedule K-1 (Form 1065-B). Irs tax extension 2011 Figuring Nonfarm Net Earnings If you meet the three tests explained earlier, use the following table to figure your net earnings from self-employment under the nonfarm optional method. Irs tax extension 2011 Table 10-1. Irs tax extension 2011 Figuring Nonfarm Net Earnings IF your gross nonfarm income is. Irs tax extension 2011 . Irs tax extension 2011 . Irs tax extension 2011 THEN your net earnings are equal to. Irs tax extension 2011 . Irs tax extension 2011 . Irs tax extension 2011 $6,960 or less Two-thirds of your gross nonfarm income. Irs tax extension 2011 More than $6,960 $4,640 Actual net earnings. Irs tax extension 2011   Your actual net earnings are 92. Irs tax extension 2011 35% of your total earnings subject to SE tax (that is, multiply total earnings subject to SE tax by 92. Irs tax extension 2011 35% (. Irs tax extension 2011 9235) to get actual net earnings). Irs tax extension 2011 Actual net earnings are equivalent to net earnings figured using the regular method. Irs tax extension 2011 Optional net earnings less than actual net earnings. Irs tax extension 2011   You cannot use this method to report an amount less than your actual net earnings from self-employment. Irs tax extension 2011 Gross nonfarm income of $6,960 or less. Irs tax extension 2011   The following examples illustrate how to figure net earnings when gross nonfarm income is $6,960 or less. Irs tax extension 2011 Example 1. Irs tax extension 2011 Net nonfarm profit less than $5,024 and less than 72. Irs tax extension 2011 189% of gross nonfarm income. Irs tax extension 2011 Ann Green runs a craft business. Irs tax extension 2011 Her actual net earnings from self-employment were $800 in 2011 and $900 in 2012. Irs tax extension 2011 She meets the test for being self-employed on a regular basis. Irs tax extension 2011 She has used the nonfarm optional method less than 5 years. Irs tax extension 2011 Her gross income and net profit in 2013 are as follows: Gross nonfarm income $5,400 Net nonfarm profit $1,200 Ann's actual net earnings for 2013 are $1,108 ($1,200 × . Irs tax extension 2011 9235). Irs tax extension 2011 Because her net profit is less than $5,024 and less than 72. Irs tax extension 2011 189% of her gross income, she can use the nonfarm optional method to figure net earnings of $3,600 (2/3 × $5,400). Irs tax extension 2011 Because these net earnings are higher than her actual net earnings, she can report net earnings of $3,600 for 2013. Irs tax extension 2011 Example 2. Irs tax extension 2011 Net nonfarm profit less than $5,024 but not less than 72. Irs tax extension 2011 189% of gross nonfarm income. Irs tax extension 2011 Assume that in Example 1 Ann's gross income is $1,000 and her net profit is $800. Irs tax extension 2011 She must use the regular method to figure her net earnings. Irs tax extension 2011 She cannot use the nonfarm optional method because her net profit is not less than 72. Irs tax extension 2011 189% of her gross income. Irs tax extension 2011 Example 3. Irs tax extension 2011 Net loss from a nonfarm business. Irs tax extension 2011 Assume that in Example 1 Ann has a net loss of $700. Irs tax extension 2011 She can use the nonfarm optional method and report $3,600 (2/3 × $5,400) as her net earnings. Irs tax extension 2011 Example 4. Irs tax extension 2011 Nonfarm net earnings less than $400. Irs tax extension 2011 Assume that in Example 1 Ann has gross income of $525 and a net profit of $175. Irs tax extension 2011 In this situation, she would not pay any SE tax under either the regular method or the nonfarm optional method because her net earnings under both methods are less than $400. Irs tax extension 2011 Gross nonfarm income of more than $6,960. Irs tax extension 2011   The following examples illustrate how to figure net earnings when gross nonfarm income is more than $6,960. Irs tax extension 2011 Example 1. Irs tax extension 2011 Net nonfarm profit less than $5,024 and less than 72. Irs tax extension 2011 189% of gross nonfarm income. Irs tax extension 2011 John White runs an appliance repair shop. Irs tax extension 2011 His actual net earnings from self-employment were $10,500 in 2011 and $9,500 in 2012. Irs tax extension 2011 He meets the test for being self-employed on a regular basis. Irs tax extension 2011 He has used the nonfarm optional method less than 5 years. Irs tax extension 2011 His gross income and net profit in 2013 are as follows: Gross nonfarm income $12,000 Net nonfarm profit $1,200 John's actual net earnings for 2013 are $1,108 ($1,200 × . Irs tax extension 2011 9235). Irs tax extension 2011 Because his net profit is less than $5,024 and less than 72. Irs tax extension 2011 189% of his gross income, he can use the nonfarm optional method to figure net earnings of $4,640. Irs tax extension 2011 Because these net earnings are higher than his actual net earnings, he can report net earnings of $4,640 for 2013. Irs tax extension 2011 Example 2. Irs tax extension 2011 Net nonfarm profit not less than $5,024. Irs tax extension 2011 Assume that in Example 1 John's net profit is $5,400. Irs tax extension 2011 He must use the regular method. Irs tax extension 2011 He cannot use the nonfarm optional method because his net nonfarm profit is not less than $5,024. Irs tax extension 2011 Example 3. Irs tax extension 2011 Net loss from a nonfarm business. Irs tax extension 2011 Assume that in Example 1 John has a net loss of $700. Irs tax extension 2011 He can use the nonfarm optional method and report $4,640 as his net earnings from self-employment. Irs tax extension 2011 Farm Optional Method Use the farm optional method only for earnings from a farming business. Irs tax extension 2011 See Publication 225 for information about this method. Irs tax extension 2011 Using Both Optional Methods If you have both farm and nonfarm earnings, you may be able to use both optional methods to determine your net earnings from self-employment. Irs tax extension 2011 To figure your net earnings using both optional methods, you must: Figure your farm and nonfarm net earnings separately under each method. Irs tax extension 2011 Do not combine farm earnings with nonfarm earnings to figure your net earnings under either method. Irs tax extension 2011 Add the net earnings figured under each method to arrive at your total net earnings from self-employment. Irs tax extension 2011 You can report less than your total actual farm and nonfarm net earnings but not less than actual nonfarm net earnings. Irs tax extension 2011 If you use both optional methods, you can report no more than $4,640 as your combined net earnings from self-employment. Irs tax extension 2011 Example. Irs tax extension 2011 You are a self-employed farmer. Irs tax extension 2011 You also operate a retail grocery store. Irs tax extension 2011 Your gross income, actual net earnings from self-employment, and optional farm and optional nonfarm net earnings from self-employment are shown in Table 10-2. Irs tax extension 2011 Table 10-2. Irs tax extension 2011 Example—Farm and Nonfarm Earnings Income and Earnings Farm Nonfarm Gross income $3,000 $6,000 Actual net earnings $900 $500 Optional net earnings (2/3 of gross income) $2,000 $4,000 Table 10-3 shows four methods or combinations of methods you can use to figure net earnings from self-employment using the farm and nonfarm gross income and actual net earnings shown in Table 10-2. Irs tax extension 2011 Method 1. Irs tax extension 2011 Using the regular method for both farm and nonfarm income. Irs tax extension 2011 Method 2. Irs tax extension 2011 Using the optional method for farm income and the regular method for nonfarm income. Irs tax extension 2011 Method 3. Irs tax extension 2011 Using the regular method for farm income and the optional method for nonfarm income. Irs tax extension 2011 Method 4. Irs tax extension 2011 Using the optional method for both farm and nonfarm income. Irs tax extension 2011 Note. Irs tax extension 2011 Actual net earnings is the same as net earnings figured using the regular method. Irs tax extension 2011 Table 10-3. Irs tax extension 2011 Example—Net Earnings Net Earnings 1 2 3 4 Actual  farm $ 900   $ 900   Optional  farm   $ 2,000   $ 2,000 Actual nonfarm $ 500 $ 500     Optional nonfarm     $4,000 $4,000 Amount you can report: $1,400 $2,500 $4,900 $4,640* *Limited to $4,640 because you used both optional methods. Irs tax extension 2011 Fiscal Year Filer If you use a tax year other than the calendar year, you must use the tax rate and maximum earnings limit in effect at the beginning of your tax year. Irs tax extension 2011 Even if the tax rate or maximum earnings limit changes during your tax year, continue to use the same rate and limit throughout your tax year. Irs tax extension 2011 Reporting Self-Employment Tax Use Schedule SE (Form 1040) to figure and report your SE tax. Irs tax extension 2011 Then enter the SE tax on line 56 of Form 1040 and attach Schedule SE to Form 1040. Irs tax extension 2011 Most taxpayers can use Section A—Short Schedule SE to figure their SE tax. Irs tax extension 2011 However, certain taxpayers must use Section B—Long Schedule SE. Irs tax extension 2011 If you have to pay SE tax, you must file Form 1040 (with Schedule SE attached) even if you do not otherwise have to file a federal income tax return. Irs tax extension 2011 Joint return. Irs tax extension 2011   Even if you file a joint return, you cannot file a joint Schedule SE. Irs tax extension 2011 This is true whether one spouse or both spouses have earnings subject to SE tax. Irs tax extension 2011 If both of you have earnings subject to SE tax, each of you must complete a separate Schedule SE. Irs tax extension 2011 However, if one spouse uses the Short Schedule SE and the other spouse has to use the Long Schedule SE, both can use the same form. Irs tax extension 2011 Attach both schedules to the joint return. Irs tax extension 2011 More than one business. Irs tax extension 2011   If you have more than one trade or business, you must combine the net profit (or loss) from each business to figure your SE tax. Irs tax extension 2011 A loss from one business will reduce your profit from another business. Irs tax extension 2011 File one Schedule SE showing the earnings from self-employment, but file a separate Schedule C, C-EZ, or F for each business. Irs tax extension 2011 Example. Irs tax extension 2011 You are the sole proprietor of two separate businesses. Irs tax extension 2011 You operate a restaurant that made a net profit of $25,000. Irs tax extension 2011 You also have a cabinetmaking business that had a net loss of $500. Irs tax extension 2011 You must file a Schedule C for the restaurant showing your net profit of $25,000 and another Schedule C for the cabinetmaking business showing your net loss of $500. Irs tax extension 2011 You file Schedule SE showing total earnings subject to SE tax of $24,500. Irs tax extension 2011 Prev  Up  Next   Home   More Online Publications
Print - Click this link to Print this page

IRS - The Basics

Looking for a few basics on the history and mission of the nation's tax agency? Try these:

IRS - An Overview
This provides a snapshot of the role and operations of the IRS.

IRS Timeline
From the Civil War to the 21st Century, the tax agency's work has changed with the times.

IRS Guidance in Plain English
This provides a starting point for understanding some of the basic guidance issued by the IRS. Just remember, we said this is a starting point.

Selected Tax Quotes
Who said tax talk can't be amusing?

Page Last Reviewed or Updated: 10-Mar-2014

The Irs Tax Extension 2011

Irs tax extension 2011 Index A Alimony paid, Alimony paid. Irs tax extension 2011 Alimony received, Alimony received. Irs tax extension 2011 Annulment, Divorce or separation. Irs tax extension 2011 Assistance (see Tax help) B Basis of property, death of spouse, Death of spouse. Irs tax extension 2011 Business expenses, Business and investment expenses. Irs tax extension 2011 C Child tax credit, Child tax credit. Irs tax extension 2011 Civil service annuities, Civil service retirement. Irs tax extension 2011 Community income defined, Community or Separate Property and Income Community income, special rules, Certain community income not treated as community income by one spouse. Irs tax extension 2011 Community property defined, Community or Separate Property and Income Community property laws disregarded, Community Property Laws Disregarded Credits Child tax credit, Credits, Taxes, and Payments Earned income credit, Earned income credit. Irs tax extension 2011 CSRS annuities, Civil service retirement. Irs tax extension 2011 D Death of spouse, basis of property, Death of spouse. Irs tax extension 2011 Deductions Alimony paid, Deductions Business expenses, Deductions Investment expenses, Deductions IRA deduction, Deductions Personal expenses, Deductions Dependents, Exemptions Dividends, Dividends, interest, and rents. Irs tax extension 2011 Divorce, Divorce or separation. Irs tax extension 2011 Domestic partners, Registered domestic partners. Irs tax extension 2011 Domicile, Domicile E Earned income credit, Earned income credit. Irs tax extension 2011 End of the marital community, End of the Community Equitable relief, Equitable relief. Irs tax extension 2011 ESA withdrawals, Withdrawals from individual retirement arrangements (IRAs) and Coverdell Education Savings Accounts (ESAs). Irs tax extension 2011 Estimated tax payments, Estimated tax payments. Irs tax extension 2011 Exempt income, Tax-exempt income. Irs tax extension 2011 Exemptions Dependent, Exemptions Personal, Exemptions Extensions, Extension of time to file. Irs tax extension 2011 F FERS annuities, Civil service retirement. Irs tax extension 2011 Form 8958, Community or Separate Property and Income, Identifying Income, Deductions, and Credits, Dividends, interest, and rents. Irs tax extension 2011 , Separate Return Preparation Free tax services, Free help with your tax return. Irs tax extension 2011 G Gains and losses, Gains and losses. Irs tax extension 2011 H Help (see Tax help) I Income Alimony received, Income Civil service annuities, Income Dividends, Income Gains and losses, Income Interest, Income IRA distributions, Income Lump-sum distributions, Income Military retirement pay, Income Partnership income, Income Pensions, Income Rents, Income Separate income, Income from separate property. Irs tax extension 2011 Tax-exempt income, Income Wages, earnings, and profits, Income Innocent spouse relief, Relief from liability arising from community property law. Irs tax extension 2011 , Equitable relief. Irs tax extension 2011 Interest, Dividends, interest, and rents. Irs tax extension 2011 Investment expenses, Business and investment expenses. Irs tax extension 2011 IRA deduction, IRA deduction. Irs tax extension 2011 IRA distributions, Withdrawals from individual retirement arrangements (IRAs) and Coverdell Education Savings Accounts (ESAs). Irs tax extension 2011 J Joint return vs. Irs tax extension 2011 separate returns, Joint Return Versus Separate Returns L Lump-sum distributions, Lump-sum distributions. Irs tax extension 2011 M Military retirement pay, Military retirement pay. Irs tax extension 2011 N Nonresident alien spouse, Nonresident alien spouse. Irs tax extension 2011 O Overpayments, Overpayments. Irs tax extension 2011 P Partnership income, Partnership income. Irs tax extension 2011 Partnerships, self-employment tax, Partnerships. Irs tax extension 2011 Payments Estimated tax payments, Estimated tax payments. Irs tax extension 2011 Federal income tax withheld, Federal income tax withheld. Irs tax extension 2011 Pensions, Pensions. Irs tax extension 2011 Personal expenses, Personal expenses. Irs tax extension 2011 Publications (see Tax help) R Registered domestic partners, Registered domestic partners. Irs tax extension 2011 Relief from liability arising from community property law, Relief from liability arising from community property law. Irs tax extension 2011 Rents, Dividends, interest, and rents. Irs tax extension 2011 S Self-employment tax Partnership, Self-employment tax. Irs tax extension 2011 Sole proprietorship, Self-employment tax. Irs tax extension 2011 Separate income defined, Separate income. Irs tax extension 2011 Separate property defined, Community or Separate Property and Income Separate property income, Income from separate property. Irs tax extension 2011 Separate returns Extensions, Extension of time to file. Irs tax extension 2011 Separate returns vs. Irs tax extension 2011 joint return, Joint Return Versus Separate Returns Separated spouses, Spouses living apart all year. Irs tax extension 2011 Separation agreement, Divorce or separation. Irs tax extension 2011 Sole proprietorship, self-employment tax, Sole proprietorship. Irs tax extension 2011 Spousal agreements, Spousal agreements. Irs tax extension 2011 Spouses living apart, Spouses living apart all year. Irs tax extension 2011 T Tax help, How To Get Tax Help Tax-exempt income, Tax-exempt income. Irs tax extension 2011 TTY/TDD information, How To Get Tax Help W Wages, earnings, and profits, Wages, earnings, and profits. Irs tax extension 2011 Withholding tax, Federal income tax withheld. Irs tax extension 2011 Prev  Up     Home   More Online Publications