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

Turbotax Military Edition

File Taxes Online Free 2011Irs Gov Forms Form 1040x1040ez Forms And InstructionsFederal Tax Forms 2011 Ez1040ez FormsState Tax Online FilingFree FileHow Do College Students File Taxes1040ez InstructionsHow To File 1040ez OnlineHr Block Tax SoftwareHow To Do An Amended Tax ReturnIrs Tax Filing For 2012Free HrblockFree State Tax Return OnlyIrs E File 2011File Federal State Taxes FreeFederal Income Tax Forms For 2012Hr Block Tax PreparationTax For MilitaryE File Tax ReturnsWhere To E- File 2012 Federal Tax Return For FreeCan I File My 2012 Taxes Online1040x Fillable FormsTax CutTax Planning Us 1040ezTax Forms 2008First Time Filing Taxes College Student1040ez Tax FormHow Do I File My 2010 Taxes For FreeWhere Can I Find State Tax Forms1040 Ez 2011 Tax FormIrs ComH & R Block Free FilingFederal Tax Forms 1040ezIrs File 1040ezInternal Revenue Tax Forms 2012Taxslayer ComTax Forms 2011 IrsAuto Fill 1040x

Turbotax Military Edition

Turbotax military edition 11. Turbotax military edition   Your Rights as a Taxpayer Table of Contents Declaration of Taxpayer Rights Examinations, Appeals, Collections, and RefundsBy mail. Turbotax military edition By interview. Turbotax military edition Repeat examinations. Turbotax military edition The first part of this chapter explains some of your most important rights as a taxpayer. Turbotax military edition The second part explains the examination, appeal, collection, and refund processes. Turbotax military edition Declaration of Taxpayer Rights Protection of your rights. Turbotax military edition   IRS employees will explain and protect your rights as a taxpayer throughout your contact with us. Turbotax military edition Privacy and confidentiality. Turbotax military edition   The IRS will not disclose to anyone the information you give us, except as authorized by law. Turbotax military edition You have the right to know why we are asking you for information, how we will use it, and what happens if you do not provide requested information. Turbotax military edition Professional and courteous service. Turbotax military edition   If you believe that an IRS employee has not treated you in a professional, fair, and courteous manner, you should tell that employee's supervisor. Turbotax military edition If the supervisor's response is not satisfactory, you should write to the IRS director for your area or the center where you file your return. Turbotax military edition Representation. Turbotax military edition   You can either represent yourself or, with proper written authorization, have someone else represent you in your place. Turbotax military edition Your representative must be a person allowed to practice before the IRS, such as an attorney, certified public accountant, or enrolled agent. Turbotax military edition If you are in an interview and ask to consult such a person, then we must stop and reschedule the interview in most cases. Turbotax military edition   You can have someone accompany you at an interview. Turbotax military edition You can make sound recordings of any meetings with our examination, appeal, or collection personnel, provided you tell us in writing 10 days before the meeting. Turbotax military edition Payment of only the correct amount of tax. Turbotax military edition   You are responsible for paying only the correct amount of tax due under the law—no more, no less. Turbotax military edition If you cannot pay all of your tax when it is due, you may be able to make monthly installment payments. Turbotax military edition Help with unresolved tax problems. Turbotax military edition   The Taxpayer Advocate Service can help you if you have tried unsuccessfully to resolve a problem with the IRS. Turbotax military edition Your local Taxpayer Advocate can offer you special help if you have a significant hardship as a result of a tax problem. Turbotax military edition For more information, call toll free 1-877-777-4778 (1-800-829-4059 for TTY/TDD) or write to the Taxpayer Advocate at the IRS office that last contacted you. Turbotax military edition Appeals and judicial review. Turbotax military edition   If you disagree with us about the amount of your tax liability or certain collection actions, you have the right to ask the Appeals Office to review your case. Turbotax military edition You can also ask a court to review your case. Turbotax military edition Relief from certain penalties and interest. Turbotax military edition   The IRS will waive penalties when allowed by law if you can show you acted reasonably and in good faith or relied on the incorrect advice of an IRS employee. Turbotax military edition We will waive interest that is the result of certain errors or delays caused by an IRS employee. Turbotax military edition Examinations, Appeals, Collections, and Refunds Examinations (audits). Turbotax military edition   We accept most taxpayers' returns as filed. Turbotax military edition If we inquire about your return or select it for examination, it does not suggest that you are dishonest. Turbotax military edition The inquiry or examination may or may not result in more tax. Turbotax military edition We may close your case without change; or, you may receive a refund. Turbotax military edition   The process of selecting a return for examination usually begins in one of two ways. Turbotax military edition First, we use computer programs to identify returns that may have incorrect amounts. Turbotax military edition These programs may be based on information returns, such as Forms 1099 and W-2, on studies of past examinations, or on certain issues identified by compliance projects. Turbotax military edition Second, we use information from outside sources that indicates that a return may have incorrect amounts. Turbotax military edition These sources may include newspapers, public records, and individuals. Turbotax military edition If we determine that the information is accurate and reliable, we may use it to select a return for examination. Turbotax military edition   Publication 556, Examination of Returns, Appeal Rights, and Claims for Refund, explains the rules and procedures that we follow in examinations. Turbotax military edition The following sections give an overview of how we conduct examinations. Turbotax military edition By mail. Turbotax military edition   We handle many examinations and inquiries by mail. Turbotax military edition We will send you a letter with either a request for more information or a reason why we believe a change to your return may be needed. Turbotax military edition You can respond by mail or you can request a personal interview with an examiner. Turbotax military edition If you mail us the requested information or provide an explanation, we may or may not agree with you, and we will explain the reasons for any changes. Turbotax military edition Please do not hesitate to write to us about anything you do not understand. Turbotax military edition By interview. Turbotax military edition   If we notify you that we will conduct your examination through a personal interview, or you request such an interview, you have the right to ask that the examination take place at a reasonable time and place that is convenient for both you and the IRS. Turbotax military edition If our examiner proposes any changes to your return, he or she will explain the reasons for the changes. Turbotax military edition If you do not agree with these changes, you can meet with the examiner's supervisor. Turbotax military edition Repeat examinations. Turbotax military edition   If we examined your return for the same items in either of the 2 previous years and proposed no change to your tax liability, please contact us as soon as possible so we can see if we should discontinue the examination. Turbotax military edition Appeals. Turbotax military edition   If you do not agree with the examiner's proposed changes, you can appeal them to the Appeals Office of the IRS. Turbotax military edition Most differences can be settled without expensive and time-consuming court trials. Turbotax military edition Your appeal rights are explained in detail in both Publication 5, Your Appeal Rights and How To Prepare a Protest If You Don't Agree, and Publication 556, Examination of Returns, Appeal Rights, and Claims for Refund. Turbotax military edition   If you do not wish to use the Appeals Office or disagree with its findings, you may be able to take your case to the U. Turbotax military edition S. Turbotax military edition Tax Court, U. Turbotax military edition S. Turbotax military edition Court of Federal Claims, or the U. Turbotax military edition S. Turbotax military edition District Court where you live. Turbotax military edition If you take your case to court, the IRS will have the burden of proving certain facts if you kept adequate records to show your tax liability, cooperated with the IRS, and meet certain other conditions. Turbotax military edition If the court agrees with you on most issues in your case and finds that our position was largely unjustified, you may be able to recover some of your administrative and litigation costs. Turbotax military edition You will not be eligible to recover these costs unless you tried to resolve your case administratively, including going through the appeals system, and you gave us the information necessary to resolve the case. Turbotax military edition Collections. Turbotax military edition   Publication 594, The IRS Collection Process, explains your rights and responsibilities regarding payment of federal taxes. Turbotax military edition It describes: What to do when you owe taxes. Turbotax military edition It describes what to do if you get a tax bill and what to do if you think your bill is wrong. Turbotax military edition It also covers making installment payments, delaying collection action, and submitting an offer in compromise. Turbotax military edition IRS collection actions. Turbotax military edition It covers liens, releasing a lien, levies, releasing a levy, seizures and sales, and release of property. Turbotax military edition   Your collection appeal rights are explained in detail in Publication 1660, Collection Appeal Rights. Turbotax military edition Innocent spouse relief. Turbotax military edition   Generally, both you and your spouse are responsible, jointly and individually, for paying the full amount of any tax, interest, or penalties due on your joint return. Turbotax military edition To seek relief from any liability related to your spouse (or former spouse), you must file a claim on Form 8857, Request for Innocent Spouse Relief. Turbotax military edition In some cases, Form 8857 may need to be filed within 2 years of the date on which the IRS first attempted to collect the tax from you. Turbotax military edition Do not file Form 8857 with your Form 1040. Turbotax military edition For more information, see Publication 971, Innocent Spouse Relief, and Form 8857 or you can call the Innocent Spouse office toll-free at 1-855-851-2009. Turbotax military edition Refunds. Turbotax military edition   You can file a claim for refund if you think you paid too much tax. Turbotax military edition You must generally file the claim within 3 years from the date you filed your original return or 2 years from the date you paid the tax, whichever is later. Turbotax military edition The law generally provides for interest on your refund if it is not paid within 45 days of the date you filed your return or claim for refund. Turbotax military edition Publication 556, Examination of Returns, Appeal Rights, and Claims for Refund, has more information on refunds. Turbotax military edition   If you were due a refund but you did not file a return, you must file within 3 years from the date the return was due (including extensions) to get that refund. Turbotax military edition Prev  Up  Next   Home   More Online Publications
Español

Foreclosure Resources

If you're facing foreclosure, get housing counseling and other assistance.


Housing - Avoiding Foreclosure

If you miss your mortgage payments, you may lose your home through foreclosure. Your lender can use foreclosure as a legal means to repossess your home. If you owe more than your property is worth, a deficiency judgment is pursued. Both foreclosures and deficiency judgments have a negative impact on your future credit. You should avoid foreclosure if at all possible.

These steps can help:

  • Do not ignore the letters from your lender. If you're having problems making your payments, call or write to your lender's loss mitigation department immediately. Explain your situation. Be prepared to provide them with financial information, such as your monthly income and expenses, loan documents/ type of mortgage, tax returns, the amount of equity in your home. Without this information, they may not be able to help.
  • Stay in your home for now. You may not qualify for assistance if you abandon your property.For example, the Hope for Homeowners program only offers 30-year fixed-rate mortgages to owner occupiers.
  • Contact a HUD-approved housing counseling agency. Call 1-800-569-4287 or TDD 1-800-877-8339 for the housing counseling agency nearest you. These agencies are valuable resources.

HUD counselors frequently have information on services and programs offered by government agencies as well as private and community organizations that could help you. The housing counseling agency may also offer credit counseling. These services are usually free of charge.

Mortgage and Foreclosure Scams

Most mortgage professionals are trustworthy and provide a valuable service by allowing families to own a home without saving enough money to buy it outright. But dishonest or "predatory" lenders do exist and engage in lending practices that increase the chances that a borrower will lose a home to foreclosure. Some abusive practices include:

  • Lease-back or rent-to-buy scams: You are asked to transfer the title to your home "temporarily" to the scam artist who promises to obtain better financing for your mortgage and allow you to stay in your home as a renter with the option to purchase the home back. However, if you do not comply with the terms of the rent-to-buy agreement, you will lose your money and be evicted like any other tenant.
  • Fake "government" modification programs: These scams claim to be affiliated with the government or require that you pay high fees in order to benefit from government modification programs. Remember that you do not have to pay any fees to participate in government-approved programs. Some frauds may even use words like "federal" or "government-approved" or acquire website names that make consumers think they are associated with the government.
  • Refinance fraud: The scam artist offers to be an intermediary between you and your mortgage lender to negotiate a loan modification. The scam artist may even instruct you to make payments directly to him or her, which the scammer will send to the lender. However, the scam artist will not forward the payments to your lender and you could still lose your home.
  • "Eliminate your debt" claims: Some companies may make false legal claims that you are not required to repay your mortgage or that they know of "secret laws" that can eliminate your debt. Do not believe these claims.
  • Refinance scams: You are encouraged to sign "foreclosure rescue" loan documents to refinance your loan. In reality, you have surrendered ownership of your home because the loan documents are actually deed transfer documents. You may falsely believe that your home has been saved from foreclosure until you receive an eviction notice months or even years later.

Beware of Foreclosure Rescue Scams-Help is Free

  • Beware of anyone who asks you to pay a fee in exchange for a counseling service or modification of a delinquent loan.
  • Scam artists often target homeowners who are struggling to meet their mortgage commitment or are anxious to sell their homes. Recognize and avoid common scams.
  • Beware of people who pressure you to sign papers immediately or who try to convince you that they can save your home if you sign or transfer the deed to your house over to them.
  • Do not sign over the deed to your property to any organization or individual unless you are working directly with your mortgage company to forgive your debt.

Making Home Affordable

The Making Home Affordable Program offers opportunities to modify or refinance your mortgage to make your monthly payments more affordable. It also includes the Home Affordable Foreclosure Alternatives Program for homeowners who are interested in a short sale or deed-in-lieu of foreclosure. Go to makinghomeaffordable.gov or call the Homeowner's HOPE Hotline, 1-888-995-HOPE (4673).

The Turbotax Military Edition

Turbotax military edition Publication 225 - Introductory Material Table of Contents IntroductionOrdering forms and publications. Turbotax military edition Tax questions. Turbotax military edition Future Developments What's New for 2013 What's New for 2014 Reminders Introduction You are in the business of farming if you cultivate, operate, or manage a farm for profit, either as owner or tenant. Turbotax military edition A farm includes livestock, dairy, poultry, fish, fruit, and truck farms. Turbotax military edition It also includes plantations, ranches, ranges, and orchards. Turbotax military edition This publication explains how the federal tax laws apply to farming. Turbotax military edition Use this publication as a guide to figure your taxes and complete your farm tax return. Turbotax military edition If you need more information on a subject, get the specific IRS tax publication covering that subject. Turbotax military edition We refer to many of these free publications throughout this publication. Turbotax military edition See chapter 16 for information on ordering these publications. Turbotax military edition The explanations and examples in this publication reflect the Internal Revenue Service's interpretation of tax laws enacted by Congress, Treasury regulations, and court decisions. Turbotax military edition However, the information given does not cover every situation and is not intended to replace the law or change its meaning. Turbotax military edition This publication covers subjects on which a court may have made a decision more favorable to taxpayers than the interpretation of the Service. Turbotax military edition Until these differing interpretations are resolved by higher court decisions, or in some other way, this publication will continue to present the interpretation of the Service. Turbotax military edition The IRS Mission. Turbotax military edition   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. Turbotax military edition Comments and suggestions. Turbotax military edition   We welcome your comments about this publication and your suggestions for future editions. Turbotax military edition   You can write to us at the following address: Internal Revenue Service Business Forms and Publications Branch SE:W:CAR:MP:T:B 1111 Constitution Ave. Turbotax military edition NW, IR-6526 Washington, DC 20224   We respond to many letters by telephone. Turbotax military edition Therefore, it would be helpful if you would include your daytime phone number, including the area code, in your correspondence. Turbotax military edition   You can email us at taxforms@irs. Turbotax military edition gov. Turbotax military edition Please put “Publications Comment” on the subject line. Turbotax military edition You can also send us comments from www. Turbotax military edition irs. Turbotax military edition gov/formspubs/, select “Comment on Tax Forms and Publications” under “More Information. Turbotax military edition ”   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. Turbotax military edition Ordering forms and publications. Turbotax military edition   Visit www. Turbotax military edition irs. Turbotax military edition 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. Turbotax military edition Internal Revenue Service 1201 N. Turbotax military edition Mitsubishi Motorway Bloomington, IL 61705-6613 Tax questions. Turbotax military edition   If you have a tax question, check the information available on IRS. Turbotax military edition gov or call 1-800-829-1040. Turbotax military edition We cannot answer tax questions sent to either of the above addresses. Turbotax military edition Comments on IRS enforcement actions. Turbotax military edition   The Small Business and Agricultural Regulatory Enforcement Ombudsman and 10 Regional Fairness Boards were established to receive comments from small business about federal agency enforcement actions. Turbotax military edition The Ombudsman will annually evaluate the enforcement activities of each agency and rate its responsiveness to small business. Turbotax military edition If you wish to comment on the enforcement actions of the IRS, you can: Call 1-888-734-3247, Fax your comments to 202-481-5719, Write to Office of the National Ombudsman U. Turbotax military edition S. Turbotax military edition Small Business Administration 409 3rd Street, S. Turbotax military edition W. Turbotax military edition  Washington, DC 20416 Send an email to ombudsman@sba. Turbotax military edition gov, or Download the appraisal form at  www. Turbotax military edition sba. Turbotax military edition gov/ombudsman. Turbotax military edition Treasury Inspector General for Tax Administration. Turbotax military edition   If you want to confidentially report misconduct, waste, fraud, or abuse by an IRS employee, you can call 1-800-366-4484 (1-800-877-8339 for TTY/TDD users). Turbotax military edition You can remain anonymous. Turbotax military edition Farm tax classes. Turbotax military edition   Many state Cooperative Extension Services conduct farm tax workshops in conjunction with the IRS. Turbotax military edition Contact your county extension office for more information. Turbotax military edition Rural tax education website. Turbotax military edition   The Rural Tax Education website is a source for information concerning agriculturally related income and deductions and self-employment tax. Turbotax military edition The website is available for farmers and ranchers, other agricultural producers, Extension educators, and any one interested in learning about the tax side of the agricultural community. Turbotax military edition Members of the National Farm Income Tax Extension Committee are contributors for the website and the website is hosted by Utah State University Cooperative Extension. Turbotax military edition You can visit the website at www. Turbotax military edition ruraltax. Turbotax military edition org. Turbotax military edition Future Developments The IRS has created a page on IRS. Turbotax military edition gov for information about Publication 225, at  www. Turbotax military edition irs. Turbotax military edition gov/pub225. Turbotax military edition Information about recent developments affecting Publication 225 will be posted on that page. Turbotax military edition What's New for 2013 The following items highlight a number of administrative and tax law changes for 2013. Turbotax military edition They are discussed in more detail throughout the publication. Turbotax military edition Standard mileage rate. Turbotax military edition  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. Turbotax military edition 5 cents. Turbotax military edition See chapter 4. Turbotax military edition Simplified method for business use of home deduction. Turbotax military edition  The IRS now provides a simplified method to determine your expenses for business use of your home. Turbotax military edition For more information, see Schedule C (Form 1040), Part II, and its instructions. Turbotax military edition See chapter 4. Turbotax military edition Increased section 179 expense deduction dollar limits. Turbotax military edition  The maximum amount you can elect to deduct for most section 179 property you placed in service in 2013 is $500,000. Turbotax military edition This limit is reduced by the amount by which the cost of the property placed in service during the tax year exceeds $2 million. Turbotax military edition See chapter 7. Turbotax military edition Extension of special depreciation allowance for certain qualified property acquired after December 31, 2007. Turbotax military edition  You may be able to take a 50% special depreciation allowance for certain qualified property acquired after December 31, 2007, and placed in service before January 1, 2014. Turbotax military edition See chapter 7. Turbotax military edition Expiration of the 3-year recovery period for certain race horses. Turbotax military edition . Turbotax military edition  The 3-year recovery period for race horses two years old or younger will expire for such horses placed in service after December 31, 2013. Turbotax military edition See chapter 7. Turbotax military edition Tax rates. Turbotax military edition  For tax years beginning in 2013, the social security part of the self-employment tax increases from 10. Turbotax military edition 4% to 12. Turbotax military edition 4%. Turbotax military edition As a result, the self-employment tax is increased from 13. Turbotax military edition 3% to 15. Turbotax military edition 3%. Turbotax military edition See chapter 12. Turbotax military edition Maximum net earnings. Turbotax military edition  The maximum net self-employment earnings subject to the social security part (12. Turbotax military edition 4%) of the self-employment tax increased to $113,700 for 2013. Turbotax military edition There is no maximum limit on earnings subject to the Medicare part (2. Turbotax military edition 9%). Turbotax military edition See chapter 12. Turbotax military edition Net investment income tax. Turbotax military edition  For tax years beginning in 2013, individuals, estates, and trusts may be subject to the net investment income tax (NIIT). Turbotax military edition If you are a trader in financial instruments and commodities and required to file Schedule C (Form 1040), your investment income (for purposes of the NIIT) may be reduced by your interest and other investment expenses to the extent those expenses are not used to reduce your self-employment income. Turbotax military edition For information about NIIT and the special rule for traders in financial instruments and commodities, see the Instructions for Form 8960. Turbotax military edition Social Security and Medicare Tax for 2013. Turbotax military edition  The employee tax rate for social security is 6. Turbotax military edition 2%. Turbotax military edition The employer tax rate for social security remains unchanged at 6. Turbotax military edition 2%. Turbotax military edition The social security wage base limit is $113,700. Turbotax military edition The Medicare tax rate is 1. Turbotax military edition 45% each for the employee and employer, unchanged from 2012. Turbotax military edition There is no wage base limit for Medicare tax. Turbotax military edition See chapter 13. Turbotax military edition Additional Medicare Tax. Turbotax military edition  For tax years beginning in 2013, a 0. Turbotax military edition 9% Additional Medicare Tax applies to your Medicare wages, Railroad Tax Act (RRTA) compensation, and self-employment income above a threshold amount. Turbotax military edition Use Form 8959, Additional Medicare Tax, to figure this tax. Turbotax military edition For more information, see the Instructions for Form 8959 and the Instructions for Schedule SE (Form 1040). Turbotax military edition In addition to withholding Medicare tax at 1. Turbotax military edition 45%, you must withhold a 0. Turbotax military edition 9% Additional Medicare Tax from wages you pay to an employee in excess of $200,000 in a calendar year. Turbotax military edition You are required to begin withholding Additional Medicare Tax in the pay period in which you pay wages in excess of $200,000 to an employee and continue to withhold it each pay period until the end of the calendar year. Turbotax military edition Additional Medicare Tax is only imposed on the employee. Turbotax military edition There is no employer share of Additional Medicare Tax. Turbotax military edition All wages that are subject to Medicare tax are subject to Additional Medicare Tax withholding if paid in excess of the $200,000 withholding threshold. Turbotax military edition For more information on what wages are subject to Medicare tax, see the chart, Special Rules for Various Types of Services and Payments, in section 15 of Publication 15 (Circular E), Employer's Tax Guide. Turbotax military edition For more information on Additional Medicare Tax, visit IRS. Turbotax military edition gov and enter “Additional Medicare Tax” in the search box. Turbotax military edition See chapter 13. Turbotax military edition Leave-Based donation programs to aid victims of Hurricane Sandy. Turbotax military edition  Under these programs, employees may donate their vacation, sick, or personal leave in exchange for employer cash payments made before January 1, 2014, to qualified tax-exempt organizations providing relief for the victims of Hurricane Sandy. Turbotax military edition The donated leave will not be included in the income or wages of the employee. Turbotax military edition The employer may deduct the cash payments as business expenses or charitable contributions. Turbotax military edition See chapter 13. Turbotax military edition Work opportunity tax credit for qualified tax-exempt organizations hiring qualified veterans extended. Turbotax military edition  The work opportunity tax credit is now available for eligible unemployed veterans who begin work before January 1, 2014. Turbotax military edition Qualified tax-exempt organizations that hire eligible unemployed veterans can claim the work opportunity tax credit against their payroll tax liability using Form 5884-C, Work Opportunity Credit for Qualified Tax-Exempt Organizations Hiring Qualified Veterans. Turbotax military edition For more information, visit IRS. Turbotax military edition gov and enter “work opportunity credit” in the search box. Turbotax military edition See chapter 13. Turbotax military edition Estimated tax. Turbotax military edition  For tax years beginning in 2013, the Net Investment Income Tax (NIIT) may need to be included when calculating your estimated tax. Turbotax military edition Also, when figuring your estimated tax, you may need to include the 0. Turbotax military edition 9% Additional Medicare Tax applicable to Medicare wages, Railroad Retirement Tax Act (RRTA) compensation, and self-employment income above the threshold amount based on your filing status. Turbotax military edition For more information, see Publication 505. Turbotax military edition What's New for 2014 Maximum net earnings. Turbotax military edition  The maximum net self-employment earnings subject to the social security part of the self-employment tax for 2014 will be discussed in the 2013 Publication 334. Turbotax military edition See chapter 12. Turbotax military edition Social security and Medicare tax for 2014. Turbotax military edition  The employee and employer tax rates for social security and the maximum amount of wages subject to social security tax for 2014 will be discussed in Publication 51 (Circular A), Agricultural Employer's Tax Guide (For use in 2014). Turbotax military edition The Medicare tax rate for 2014 will also be discussed in Publication 51 (Circular A) (For use in 2014). Turbotax military edition There is no limit on the amount of wages subject to Medicare tax. Turbotax military edition See chapter 13. Turbotax military edition Reminders The following reminders and other items may help you file your tax return. Turbotax military edition   IRS e-file (Electronic Filing) You can file your tax returns electronically using an IRS e-file option. Turbotax military edition The benefits of IRS e-file include faster refunds, increased accuracy, and acknowledgment of IRS receipt of your return. Turbotax military edition You can use one of the following IRS e-file options. Turbotax military edition Use an authorized IRS e-file provider. Turbotax military edition Use a personal computer. Turbotax military edition Visit a Volunteer Income Tax Assistance (VITA) or Tax Counseling for the Elderly (TCE) site. Turbotax military edition For details on these fast filing methods, see your income tax package. Turbotax military edition Principal agricultural activity codes. Turbotax military edition  You must enter on line B of Schedule F (Form 1040) a code that identifies your principal agricultural activity. Turbotax military edition It is important to use the correct code because this information will identify market segments of the public for IRS Taxpayer Education programs. Turbotax military edition The U. Turbotax military edition S. Turbotax military edition Census Bureau also uses this information for its economic census. Turbotax military edition See the list of Principal Agricultural Activity Codes on page 2 of Schedule F (Form 1040). Turbotax military edition Publication on employer identification numbers (EIN). Turbotax military edition  Publication 1635, Understanding Your Employer Identification Number, provides general information on employer identification numbers. Turbotax military edition Topics include how to apply for an EIN and how to complete Form SS-4. Turbotax military edition Change of address. Turbotax military edition  If you change your home address, you should use Form 8822, Change of Addres, to notify the IRS. Turbotax military edition If you change your business address, you should use Form 8822-B, Change of Address or Responsible Party — Business, to notify the IRS. Turbotax military edition Be sure to include your suite, room, or other unit number. Turbotax military edition Reportable transactions. Turbotax military edition  You must file Form 8886, Reportable Transaction Disclosure Statement, to report certain transactions. Turbotax military edition You may have to pay a penalty if you are required to file Form 8886 but do not do so. Turbotax military edition Reportable transactions include (1) transactions the same as or substantially similar to tax avoidance transactions identified by the IRS, (2) transactions offered to you under conditions of confidentiality and for which you paid an advisor a minimum fee, (3) transactions for which you have or a related party has a right to a full or partial refund of fees if all or part of the intended tax consequences from the transaction are not sustained, (4) transactions that result in losses of at least $2 million in any single year or $4 million in any combination of years, and (5) transactions with asset holding periods of 45 days or less and that result in a tax credit of more than $250,000. Turbotax military edition For more information, see the Instructions for Form 8886. Turbotax military edition Form W-4 for 2014. Turbotax military edition  You should make new Forms W-4 available to your employees and encourage them to check their income tax withholding for 2014. Turbotax military edition Those employees who owed a large amount of tax or received a large refund for 2013 may need to submit a new Form W-4. Turbotax military edition See Publication 919, How Do I Adjust My Tax Withholding. Turbotax military edition Form 1099-MISC. Turbotax military edition  Generally, file Form 1099-MISC if you pay at least $600 in rents, services, and other miscellaneous payments in your farming business to an individual (for example, an accountant, an attorney, or a veterinarian) who is not your employee. Turbotax military edition Limited Liability Company (LLC). Turbotax military edition  For purposes of this publication, a limited liability company (LLC) is a business entity organized in the United States under state law. Turbotax military edition Unlike a partnership, all of the members of an LLC have limited personal liability for its debts. Turbotax military edition An LLC may be classified for federal income tax purposes as a partnership, corporation, or an entity disregarded as separate from its owner by applying the rules in Regulations section 301. Turbotax military edition 7701-3. Turbotax military edition See Publication 3402 for more details. Turbotax military edition Photographs of missing children. Turbotax military edition  The Internal Revenue Service is a proud partner with the National Center for Missing and Exploited Children. Turbotax military edition Photographs of missing children selected by the Center may appear in this publication on pages that would otherwise be blank. Turbotax military edition 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. Turbotax military edition Prev  Up  Next   Home   More Online Publications