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

Www Freefile Irs Gov

2012 Tax Forms Irs1040ez Form 2012 OnlineState Income Tax Forms 2012Irs Form 1040ez FillableState Tax Forms FreeFree Filing State TaxesH And R Block Free Filing1040 NowFree File Free 1040 Tax Return1040x Amended ReturnArmy H&r BlockBuy Turbotax 2011Taxact 2011 ReturnIrs Form 1040x 2011Can You File An Amended Tax Return Online1040ez Tax BookletTurbotax Business Fed E File 20122011 Income Tax Forms 1040ez1040nrState EfileForm 1040x For 2012Can I File 2012 Taxes Without Filing 2011Form 1040ez More:label_form_201040ez More:taxes2010 Taxes OnlineIrs Gov Free File 2011How To Fill Out A 1040xIncome Tax For UnemployedHow To File A Tax AmendmentIndiana State Tax Forms 2011Preparing Form 1040xFile 1040x Online1040ez File OnlineIt 1040ezTaxact2011onlineFile 1040 Ez OnlineFree State Tax FileIrs.gov/form1040xAmend My 2012 Tax Return1040x 2011 Free FileI Didn T File Taxes For 2012

Www Freefile Irs Gov

Www freefile irs gov 3. Www freefile irs gov   Credit for Withholding and Estimated Tax for 2013 Table of Contents Introduction Topics - This chapter discusses: WithholdingForm W-2 Form W-2G The 1099 Series Form Not Correct Form Received After Filing Separate Returns Fiscal Years (FY) Estimated TaxSeparate Returns Divorced Taxpayers Excess Social Security or Railroad Retirement Tax WithholdingJoint returns. Www freefile irs gov Worksheet for Nonrailroad Employees Worksheets for Railroad Employees Introduction When you file your 2013 income tax return, take credit for all the income tax and excess social security or railroad retirement tax withheld from your salary, wages, pensions, etc. Www freefile irs gov Also take credit for the estimated tax you paid for 2013. Www freefile irs gov These credits are subtracted from your total tax. Www freefile irs gov Because these credits are refundable, you should file a return and claim these credits, even if you do not owe tax. Www freefile irs gov If the total of your withholding and your estimated tax payments for any payment period is less than the amount you needed to pay by the due date for that period, you may be charged a penalty, even if the total of these credits is more than your tax for the year. Www freefile irs gov Topics - This chapter discusses: How to take credit for withholding, How to take credit for estimated taxes you paid, and How to take credit for excess social security, Medicare, or railroad retirement tax withholding. Www freefile irs gov Withholding If you had income tax withheld during 2013, you generally should be sent a statement by January 31, 2014, showing your income and the tax withheld. Www freefile irs gov Depending on the source of your income, you will receive: Form W-2, Wage and Tax Statement, Form W-2G, Certain Gambling Winnings, or A form in the 1099 series. Www freefile irs gov Form W-2 Your employer is required to provide or send Form W-2 to you no later than January 31, 2014. Www freefile irs gov You should receive a separate Form W-2 from each employer you worked for. Www freefile irs gov If you stopped working before the end of 2013, your employer could have given you your Form W-2 at any time after you stopped working. Www freefile irs gov However, your employer must provide or send it to you by January 31, 2014. Www freefile irs gov If you ask for the form, your employer must send it to you within 30 days after receiving your written request or within 30 days after your final wage payment, whichever is later. Www freefile irs gov If you have not received your Form W-2 by January 31, contact your employer or payer to request a copy. Www freefile irs gov If you still do not get the form by February 15, the IRS can help you by requesting the form from your employer. Www freefile irs gov The phone number for the IRS is listed in chapter 5. Www freefile irs gov You will be asked for the following information. Www freefile irs gov Your name, address, city and state, zip code, and social security number. Www freefile irs gov Your employer's name, address, city, state, zip code, and the employer's identification number (if known). Www freefile irs gov An estimate of the wages you earned, the federal income tax withheld, and the period you worked for that employer. Www freefile irs gov The estimate should be based on year-to-date information from your final pay stub or leave-and-earnings statement, if possible. Www freefile irs gov Form W-2 shows your total pay and other compensation and the income tax, social security tax, and Medicare tax that was withheld during the year. Www freefile irs gov Total the federal income tax withheld (shown in box 2 of all Forms W-2 received) and enter that amount on the appropriate line of your tax return. Www freefile irs gov In addition, Form W-2 is used to report any taxable sick pay you received and any income tax withheld from your sick pay. Www freefile irs gov Your sick pay may be combined with other wages in one Form W-2 or you may receive a separate Form W-2 for sick pay. Www freefile irs gov If you file a paper tax return, attach Copy B of Form W-2 to your return. Www freefile irs gov Form W-2G If you had gambling winnings in 2013, the payer may have withheld income tax. Www freefile irs gov If tax was withheld, the payer will give you a Form W-2G showing the amount you won and the amount of tax withheld. Www freefile irs gov Report the amounts you won on line 21 of Form 1040. Www freefile irs gov Take credit for the tax withheld on line 62 of Form 1040. Www freefile irs gov If you had gambling winnings, you must use Form 1040; you cannot use Form 1040A or Form 1040EZ. Www freefile irs gov Gambling losses can be deducted on Schedule A (Form 1040) as a miscellaneous itemized deduction. Www freefile irs gov However, you cannot deduct more than the gambling winnings you report on Form 1040. Www freefile irs gov File Form W-2G with your income tax return only if it shows any federal income tax withheld in box 2. Www freefile irs gov The 1099 Series Most forms in the 1099 series are not filed with your return. Www freefile irs gov In general, these forms should be furnished to you by January 31, 2014. Www freefile irs gov Unless instructed to file any of these forms with your return, keep them for your records. Www freefile irs gov There are several different forms in this series, including: Form 1099-B, Proceeds From Broker and Barter Exchange Transactions; Form 1099-C, Cancellation of Debt; Form 1099-DIV, Dividends and Distributions; Form 1099-G, Certain Government Payments; Form 1099-INT, Interest Income; Form 1099-K, Payment Card and Third-Party Network Transactions; Form 1099-MISC, Miscellaneous Income; Form 1099-OID, Original Issue Discount; Form 1099-PATR, Taxable Distributions Received From Cooperatives; Form 1099-Q, Payments From Qualified Education Programs (Under Sections 529 and 530); Form 1099-R, Distributions From Pensions, Annuities, Retirement or Profit-Sharing Plans, IRAs, Insurance Contracts, etc. Www freefile irs gov ; Form SSA-1099, Social Security Benefit Statement; and Form RRB-1099, Payments by the Railroad Retirement Board. Www freefile irs gov If you received the types of income reported on some forms in the 1099 series, you may not be able to use Form 1040A or Form 1040EZ. Www freefile irs gov See the instructions to these forms for details. Www freefile irs gov Reporting your withholding. Www freefile irs gov   Report on your tax return all federal income tax withholding shown on your Form 1099, Form SSA-1099, and/or Form RRB-1099. Www freefile irs gov Include the amount withheld in the total on line 62 of Form 1040, line 36 of Form 1040A, or line 7 of Form 1040EZ. Www freefile irs gov Form 1099-R. Www freefile irs gov   Attach Form 1099-R to your paper return if federal income tax withholding is shown in box 4. Www freefile irs gov Do not attach any other Form 1099. Www freefile irs gov Form Not Correct If you receive a form with incorrect information, you should ask the payer for a corrected form. Www freefile irs gov Call the telephone number or write to the address given for the payer on the form. Www freefile irs gov The corrected Form W-2G or Form 1099 you receive will have an “X” in the “CORRECTED” box at the top of the form. Www freefile irs gov A special form, Form W-2c, Corrected Wage and Tax Statement, is used to correct a Form W-2. Www freefile irs gov In certain situations, you will receive two forms in place of the original incorrect form. Www freefile irs gov This will happen when your taxpayer identification number is wrong or missing, your name and address are wrong, or you received the wrong type of form (for example, a Form 1099-DIV instead of a Form 1099-INT). Www freefile irs gov One new form you receive will be the same incorrect form or have the same incorrect information, but all money amounts will be zero. Www freefile irs gov This form will have an “X” in the “CORRECTED” box at the top of the form. Www freefile irs gov The second new form should have all the correct information, prepared as though it is the original (the “CORRECTED” box will not be checked). Www freefile irs gov Form Received After Filing If you file your return and you later receive a form for income that you did not include on your return, report the income and take credit for any income tax withheld by filing Form 1040X, Amended U. Www freefile irs gov S. Www freefile irs gov Individual Income Tax Return. Www freefile irs gov Separate Returns If you are married but file a separate return, you can take credit only for the tax withheld from your own income. Www freefile irs gov Do not include any amount withheld from your spouse's income. Www freefile irs gov However, different rules may apply if you live in a community property state. Www freefile irs gov Community property states. Www freefile irs gov   The following are community property states. Www freefile irs gov Arizona. Www freefile irs gov California. Www freefile irs gov Idaho. Www freefile irs gov Louisiana. Www freefile irs gov Nevada. Www freefile irs gov New Mexico. Www freefile irs gov Texas. Www freefile irs gov Washington. Www freefile irs gov Wisconsin. Www freefile irs gov Generally, if you live in a community property state and file a separate return, you and your spouse each must report half of all community income in addition to your own separate income. Www freefile irs gov If you are required to report half of all community income, you are entitled to take credit for half of all taxes withheld on the community income. Www freefile irs gov If you were divorced during the year, each of you generally must report half the community income and can take credit for half the withholding on that community income for the period before the divorce. Www freefile irs gov   For more information on these rules, and some exceptions, see Publication 555, Community Property. Www freefile irs gov Fiscal Years (FY) If you file your tax return on the basis of a fiscal year (a 12-month period ending on the last day of any month except December), you must follow special rules, described below, to determine your credit for federal income tax withholding. Www freefile irs gov Fiscal year withholding. Www freefile irs gov    You can claim credit on your tax return only for the tax withheld during the calendar year (CY) ending within your fiscal year. Www freefile irs gov You cannot claim credit for any of the tax withheld during the calendar year beginning in your fiscal year. Www freefile irs gov You will be able to claim credit for that withholding on your return for your next fiscal year. Www freefile irs gov   The Form W-2 or 1099 you receive for the calendar year that ends during your fiscal year will show the tax withheld and the income you received during that calendar year. Www freefile irs gov   Although you take credit for all the withheld tax shown on the form, report only the part of the income shown on the form that you received during your fiscal year. Www freefile irs gov Add to that the income you received during the rest of your fiscal year. Www freefile irs gov Example. Www freefile irs gov Miles Hanson files his return for a fiscal year ending June 30, 2013. Www freefile irs gov In January 2013, he received a Form W-2 that showed that his wages for 2012 were $31,200 and that his income tax withheld was $3,380. Www freefile irs gov His records show that he had received $15,000 of the wages by June 30, 2012, and $16,200 from July 1 through December 31, 2012. Www freefile irs gov See Table 3-1 . Www freefile irs gov On his return for the fiscal year ending June 30, 2013, Miles will report the $16,200 he was paid in July through December of 2012, plus the $18,850 he was paid during the rest of the fiscal year, January 1, 2013, through June 30, 2013. Www freefile irs gov However, he takes credit for all $3,380 that was withheld during 2012. Www freefile irs gov On his return for the fiscal year ending June 30, 2012, he reported the $15,000 he was paid in January through June 2012, but took no credit for the tax withheld during that time. Www freefile irs gov On his return for the fiscal year ending June 30, 2014, he will take the credit for any tax withheld during 2013 but not for any tax withheld during 2014. Www freefile irs gov Table 3-1. Www freefile irs gov Example for Fiscal Year Ending June 30, 2013—Miles Hanson Date Form W-2 Miles' records Tax return for FY ending 6/30/20121 Tax return for FY ending 6/30/2013 Wages With- holding Wages With- holding Wages With- holding Wages With- holding CY 20122 $31,200 $3,380             1/1/2012 –  6/30/2012     $15,000 $1,600 $15,000       7/1/2012 –  12/31/2012     $16,200 $1,780     $16,200 $3,380 CY 2013 $37,700 $4,316 3             1/1/2013 –  6/30/2013     $18,850 $2,158     $18,850   7/1/2013 –  12/31/2013     $18,850 4 $2,158         1Miles' tax return for FY ending 6/30/2012 also included his wages for 7/1–12/31/2011 and the withholding shown on his 2011 Form W-2. Www freefile irs gov  2Calendar year (January 1 – December 31). Www freefile irs gov   3Withholding shown on 2013 Form W-2 ($4,316) will be included in Miles' tax return for FY ending 6/30/2014, the fiscal year in which calendar year 2013 ends. Www freefile irs gov   4Wages for 7/1–12/31/2013 ($18,850) will be included in Miles' tax return for FY ending 6/30/2014, the fiscal year in which the wages were received. Www freefile irs gov Backup withholding. Www freefile irs gov   If income tax has been withheld under the backup withholding rule, take credit for it on your tax return for the fiscal year in which you received the income. Www freefile irs gov Example. Www freefile irs gov Emily Smith's records show that she received income in November 2013 and February 2014 from which there was backup withholding ($100 and $50, respectively). Www freefile irs gov Emily takes credit for the entire $150 of backup withholding on her tax return for the fiscal year ending September 30, 2014. Www freefile irs gov Estimated Tax Take credit for all your estimated tax payments for 2013 on line 63 of Form 1040 or line 37 of Form 1040A. Www freefile irs gov Include any overpayment from 2012 that you had credited to your 2013 estimated tax. Www freefile irs gov You must use Form 1040 or Form 1040A if you paid estimated tax. Www freefile irs gov You cannot file Form 1040EZ. Www freefile irs gov If you were a beneficiary of an estate or trust, you should receive a Schedule K-1 (Form 1041), Beneficiary's Share of Income, Deductions, Credits, etc. Www freefile irs gov , from the fiduciary. Www freefile irs gov If you have estimated taxes credited to you from the estate or trust (from Schedule K-1 (Form 1041)), you must report the estimated taxes on Schedule E (Form 1040). Www freefile irs gov On the dotted line next to the entry space for line 37 of Schedule E (Form 1040), enter “ES payment claimed” and the amount. Www freefile irs gov However, do not include this amount in the total on line 37. Www freefile irs gov Instead, enter the amount on Form 1040, line 63. Www freefile irs gov This estimated tax payment for 2013 is treated as being made by you on January 15, 2014. Www freefile irs gov Name changed. Www freefile irs gov   If you changed your name, and you made estimated tax payments using your former name, attach a statement to the front of your paper tax return indicating: When you made the payments, The amount of each payment, Your name when you made the payments, and The social security number under which you made the payments. Www freefile irs gov  The statement should cover payments you made jointly with your spouse as well as any you made separately. Www freefile irs gov   Be sure to report the change to your local Social Security Administration office before filing your 2014 tax return. Www freefile irs gov This prevents delays in processing your return and issuing refunds. Www freefile irs gov It also safeguards your future social security benefits. Www freefile irs gov For more information, call the Social Security Administration at 1-800-772-1213. Www freefile irs gov Separate Returns If you and your spouse made separate estimated tax payments for 2013 and you file separate returns, you can take credit only for your own payments. Www freefile irs gov If you made joint estimated tax payments, you must decide how to divide the payments between your returns. Www freefile irs gov One of you can claim all of the estimated tax paid and the other none, or you can divide it in any other way you agree on. Www freefile irs gov If you cannot agree, you must divide the payments in proportion to each spouse's individual tax as shown on your separate returns for 2013. Www freefile irs gov Example. Www freefile irs gov James and Evelyn Brown made joint estimated tax payments for 2013 totaling $3,000. Www freefile irs gov They file separate 2013 Forms 1040. Www freefile irs gov James' tax is $4,000 and Evelyn's is $1,000. Www freefile irs gov If they do not agree on how to divide the $3,000, they must divide it proportionately between their returns. Www freefile irs gov Because James' tax ($4,000) is 80% of the total tax ($5,000), his share of the estimated tax is $2,400 (80% of $3,000). Www freefile irs gov The balance, $600 (20% of $3,000), is Evelyn's share. Www freefile irs gov Divorced Taxpayers If you made joint estimated tax payments for 2013 and you were divorced during the year, either you or your former spouse can claim all of the joint payments, or you each can claim part of them. Www freefile irs gov If you cannot agree on how to divide the payments, you must divide them in proportion to each spouse's individual tax as shown on your separate returns for 2013. Www freefile irs gov See Example earlier under Separate Returns. Www freefile irs gov If you claim any of the joint payments on your tax return, enter your former spouse's social security number (SSN) in the space provided at the top of page 1 of Form 1040 or Form 1040A. Www freefile irs gov If you divorced and remarried in 2013, enter your present spouse's SSN in that space. Www freefile irs gov Enter your former spouse's SSN, followed by “DIV,” under Payments to the left of Form 1040, line 63, or in the blank space to the left of Form 1040A, line 37. Www freefile irs gov Excess Social Security or Railroad Retirement Tax Withholding Most employers must withhold social security tax from your wages. Www freefile irs gov In some cases, however, the federal government and state and local governments do not have to withhold social security tax from their employees' wages. Www freefile irs gov If you work for a railroad employer, that employer must withhold tier 1 railroad retirement (RRTA) tax and tier 2 RRTA tax. Www freefile irs gov Two or more employers. Www freefile irs gov   If you worked for two or more employers in 2013, too much social security tax or tier 1 RRTA tax may have been withheld from your pay. Www freefile irs gov You may be able to claim the excess as a credit against your income tax when you file your return. Www freefile irs gov Table 3-2 shows the maximum amount that should have been withheld for any of these taxes for 2013. Www freefile irs gov Figure the excess withholding on the appropriate worksheet. Www freefile irs gov    Table 3-2. Www freefile irs gov Maximum Social Security and RRTA Withholding for 2013 Type of tax Maximum wages subject to tax Tax rate Maximum tax to be withheld Social security $113,700 6. Www freefile irs gov 2% $7,049. Www freefile irs gov 40 Tier 1 RRTA $113,700 6. Www freefile irs gov 2% $7,049. Www freefile irs gov 40 Tier 2 RRTA $84,300 4. Www freefile irs gov 4% $3,709. Www freefile irs gov 20 Joint returns. Www freefile irs gov   If you are filing a joint return, you and your spouse must figure any excess social security or tier 1 RRTA separately. Www freefile irs gov Note. Www freefile irs gov All wages are subject to Medicare tax withholding. Www freefile irs gov Employer's error. Www freefile irs gov   If you had only one employer and he or she withheld too much social security, Medicare, or tier 1 RRTA tax, ask the employer to refund the excess amount to you. Www freefile irs gov If the employer refuses to refund the overcollection, ask for a statement indicating the amount of the overcollection to support your claim. Www freefile irs gov File a claim for refund using Form 843, Claim for Refund and Request for Abatement. Www freefile irs gov Worksheet for Nonrailroad Employees If you did not work for a railroad during 2013, figure the excess social security withholding on Worksheet 3-1. Www freefile irs gov Note. Www freefile irs gov If you worked for both a railroad employer and a nonrailroad employer, use Worksheet 3-2, to figure excess social security and tier 1 RRTA tax. Www freefile irs gov Where to claim credit for excess social security withholding. Www freefile irs gov   If you file Form 1040, enter the excess on line 69. Www freefile irs gov   If you file Form 1040A, include the excess in the total on line 41. Www freefile irs gov Write “Excess SST” and show the amount of the credit in the space to the left of the line. Www freefile irs gov   You cannot claim excess social security tax withholding on Form 1040EZ. Www freefile irs gov Worksheets for Railroad Employees If you worked for a railroad during 2013, figure your excess withholding on Worksheet 3-2 and 3-3, as appropriate. Www freefile irs gov Where to claim credit for excess tier 1 RRTA withholding. Www freefile irs gov   If you file Form 1040, enter the excess on line 69. Www freefile irs gov   If you file Form 1040A, include the excess in the total on line 41. Www freefile irs gov Write “Excess SST” and show the amount of the credit in the space to the left of the line. Www freefile irs gov   You cannot claim excess tier 1 RRTA withholding on Form 1040EZ. Www freefile irs gov How to claim refund of excess tier 2 RRTA. Www freefile irs gov   To claim a refund of tier 2 tax, use Form 843. Www freefile irs gov Be sure to attach a copy of all of your Forms W-2. Www freefile irs gov   See Worksheet 3-3 and the Instructions for Form 843, for more details. Www freefile irs gov Worksheet 3-1. Www freefile irs gov Excess Social Security—Nonrailroad Employees 1. Www freefile irs gov Add all social security tax withheld (but not more than  $7,049. Www freefile irs gov 40 for each employer). Www freefile irs gov This tax should be shown  in box 4 of your Forms W-2. Www freefile irs gov Enter the total here 1. Www freefile irs gov   2. Www freefile irs gov Enter any uncollected social security tax on tips or group-term life insurance on Form 1040, line 60, identified by “UT” 2. Www freefile irs gov   3. Www freefile irs gov Add lines 1 and 2. Www freefile irs gov If $7,049. Www freefile irs gov 40 or less, stop here. Www freefile irs gov You cannot claim the credit 3. Www freefile irs gov   4. Www freefile irs gov Social security limit 4. Www freefile irs gov $7,049. Www freefile irs gov 40 5. Www freefile irs gov Excess. Www freefile irs gov Subtract line 4 from line 3 5. Www freefile irs gov   Worksheet 3-2. Www freefile irs gov Excess Social Security and Tier 1 RRTA—Railroad Employees 1. Www freefile irs gov Add all social security and tier 1 RRTA tax withheld (but not more than $7,049. Www freefile irs gov 40 for each employer). Www freefile irs gov Social security tax should be shown in box 4 and tier 1 RRTA should be shown  in box 14 of your Forms W-2. Www freefile irs gov Enter the total here 1. Www freefile irs gov   2. Www freefile irs gov Enter any uncollected social security and tier 1 RRTA tax on tips or group-term life insurance on Form 1040, line 60, identified by “UT” 2. Www freefile irs gov   3. Www freefile irs gov Add lines 1 and 2. Www freefile irs gov If $7,049. Www freefile irs gov 40 or less, stop here. Www freefile irs gov You cannot claim the credit 3. Www freefile irs gov   4. Www freefile irs gov Social security and tier 1 RRTA tax limit 4. Www freefile irs gov $7,049. Www freefile irs gov 40 5. Www freefile irs gov Excess. Www freefile irs gov Subtract line 4 from line 3 5. Www freefile irs gov   Worksheet 3-3. Www freefile irs gov Excess Tier 2 RRTA—Railroad Employees 1. Www freefile irs gov Add all tier 2 RRTA tax withheld (but not more than $3,709. Www freefile irs gov 20 for each employer). Www freefile irs gov Box 14 of your Forms W-2 should show tier 2 RRTA tax. Www freefile irs gov Enter the total here 1. Www freefile irs gov   2. Www freefile irs gov Enter any uncollected tier 2 RRTA tax on tips or group-term life insurance on Form 1040, line 60, identified by “UT” 2. Www freefile irs gov   3. Www freefile irs gov Add lines 1 and 2. Www freefile irs gov If $3,709. Www freefile irs gov 20 or less, stop here. Www freefile irs gov You cannot claim the credit. Www freefile irs gov 3. Www freefile irs gov   4. Www freefile irs gov Tier 2 RRTA tax limit 4. Www freefile irs gov $3,709. Www freefile irs gov 20 5. Www freefile irs gov Excess. Www freefile irs gov Subtract line 4 from line 3. Www freefile irs gov 5. Www freefile irs gov   Prev  Up  Next   Home   More Online Publications
Español

Government Supplies & Equipment for Sale

Buy government surplus and seized computers, furniture, tools, heavy machinery, military surplus, specialized equipment, and more. Buy online or offline via live auctions, sealed bid, negotiated price, fixed price, and drop-by sales.

The Www Freefile Irs Gov

Www freefile irs gov Publication 509 - Introductory Material Table of Contents Future Developments What's New Reminders IntroductionOrdering forms and publications. Www freefile irs gov Tax questions. Www freefile irs gov Background Information for Using the Tax CalendarsElectronic deposit requirement. Www freefile irs gov Legal holidays. Www freefile irs gov Statewide legal holidays. Www freefile irs gov Future Developments For the latest information about developments related to Publication 509, such as legislation enacted after it was published, go to www. Www freefile irs gov irs. Www freefile irs gov gov/pub509. Www freefile irs gov What's New Publication 1518 discontinued after 2013. Www freefile irs gov  Publication 1518, IRS Tax Calendar for Small Businesses and Self-Employed, is discontinued after 2013. Www freefile irs gov An IRS Tax Calendar and most of the information previously contained in Publication 1518 can be found at www. Www freefile irs gov irs. Www freefile irs gov gov/taxcalendar. Www freefile irs gov Reminders Photographs of missing children. Www freefile irs gov  The Internal Revenue Service is a proud partner with the National Center for Missing and Exploited Children. Www freefile irs gov Photographs of missing children selected by the Center may appear in this publication on pages that would otherwise be blank. Www freefile irs gov 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. Www freefile irs gov Introduction A tax calendar is a 12-month calendar divided into quarters. Www freefile irs gov The calendar gives specific due dates for: Filing tax forms, Paying taxes, and Taking other actions required by federal tax law. Www freefile irs gov What does this publication contain?   This publication contains the following. Www freefile irs gov A section on how to use the tax calendars. Www freefile irs gov Three tax calendars: General Tax Calendar, Employer's Tax Calendar, and Excise Tax Calendar. Www freefile irs gov A table showing the semiweekly deposit due dates for payroll taxes for 2014. Www freefile irs gov   Most of the due dates discussed in this publication are also included in the IRS Tax Calendar available at www. Www freefile irs gov irs. Www freefile irs gov gov/taxcalendar. Www freefile irs gov Who should use this publication?   Primarily, employers need to use this publication. Www freefile irs gov However, the General Tax Calendar has important due dates for all businesses and individuals. Www freefile irs gov Anyone who must pay excise taxes may need the Excise Tax Calendar . Www freefile irs gov What are the advantages of using a tax calendar?   The following are advantages of using a calendar. Www freefile irs gov You do not have to figure the due dates yourself. Www freefile irs gov You can file or pay timely and avoid penalties. Www freefile irs gov You do not have to adjust the due dates for Saturdays, Sundays, and legal holidays. Www freefile irs gov You do not have to adjust the due dates for special banking rules if you use the Employer's Tax Calendar or Excise Tax Calendar . Www freefile irs gov Which calendar(s) should I use?   To decide which calendar(s) to use, first look at the General Tax Calendar and highlight the dates that apply to you. Www freefile irs gov If you are an employer, also use the Employer's Tax Calendar . Www freefile irs gov If you must pay excise taxes, use the Excise Tax Calendar . Www freefile irs gov Depending on your situation, you may need to use more than one calendar. Www freefile irs gov Table 1. Www freefile irs gov Useful Publications IF you are. Www freefile irs gov . Www freefile irs gov . Www freefile irs gov THEN you may need. Www freefile irs gov . Www freefile irs gov . Www freefile irs gov An employer • Publication 15 (Circular E), Employer's Tax Guide. Www freefile irs gov  • Publication 15-A, Employer's Supplemental Tax Guide. Www freefile irs gov  • Publication 15-B, Employer's Tax Guide to Fringe Benefits. Www freefile irs gov  • Publication 926, Household Employer's Tax Guide. Www freefile irs gov A farmer • Publication 51 (Circular A), Agricultural Employer's Tax Guide. Www freefile irs gov  • Publication 225, Farmer's Tax Guide. Www freefile irs gov An individual • Publication 505, Tax Withholding and Estimated Tax. Www freefile irs gov Required to pay excise taxes • Publication 510, Excise Taxes. Www freefile irs gov What is not in these calendars?   The calendars do not cover the employment or excise tax deposit rules. Www freefile irs gov You can find the deposit rules for employment taxes in Publication 15 (Circular E), Employer's Tax Guide. Www freefile irs gov The deposit rules for excise taxes are in Publication 510, Excise Taxes, and in the Instructions for Form 720, Quarterly Federal Excise Tax Return. Www freefile irs gov In addition, the calendars do not cover filing forms and other requirements for: Estate taxes, Gift taxes, Trusts, Exempt organizations, Certain types of corporations, or Foreign partnerships. Www freefile irs gov What other publications and tax forms will I need?   Table 1 lists other publications you may need to order. Www freefile irs gov Each calendar lists the forms you may need. Www freefile irs gov   See How To Get Tax Help near the end of this publication for information about getting publications and forms. Www freefile irs gov Comments and suggestions. Www freefile irs gov   We welcome your comments about this publication and your suggestions for future editions. Www freefile irs gov   You can write to us at the following address: Internal Revenue Service Tax Forms and Publications Division 1111 Constitution Ave. Www freefile irs gov NW, IR-6526 Washington, DC 20224   We respond to many letters by telephone. Www freefile irs gov Therefore, it would be helpful if you would include your daytime phone number, including the area code, in your correspondence. Www freefile irs gov   You can send us comments from www. Www freefile irs gov irs. Www freefile irs gov gov/formspubs. Www freefile irs gov Click on More Information and then click on Comment on Tax Forms and Publications. Www freefile irs gov   Although we cannot respond individually to each comment received, we do appreciate your feedback and will consider your comments as we revise our forms and publications. Www freefile irs gov Ordering forms and publications. Www freefile irs gov   Visit www. Www freefile irs gov irs. Www freefile irs gov 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. Www freefile irs gov Internal Revenue Service 1201 N. Www freefile irs gov Mitsubishi Motorway Bloomington, IL 61705-6613 Tax questions. Www freefile irs gov   If you have a tax question, check the information available on IRS. Www freefile irs gov gov or call 1-800-829-1040. Www freefile irs gov We cannot answer tax questions sent to either of the above addresses. Www freefile irs gov Background Information for Using the Tax Calendars The following brief explanations may be helpful to you in using the tax calendars. Www freefile irs gov IRS e-services make taxes easier. Www freefile irs gov   Now more than ever before, businesses can enjoy the benefits of filing and paying their federal taxes electronically. Www freefile irs gov Whether you rely on a tax professional or handle your own taxes, the IRS offers you convenient programs to make taxes easier. Www freefile irs gov    You can e-file your Form 1040; certain business tax returns such as Forms 1120, 1120S, and 1065; certain employment tax returns such as Forms 940 and 941; certain excise tax returns such as Forms 720, 2290, and 8849; and Form 1099 and other information returns. Www freefile irs gov Visit www. Www freefile irs gov irs. Www freefile irs gov gov/efile for more information. Www freefile irs gov You can pay taxes online or by phone using the Electronic Federal Tax Payments System (EFTPS). Www freefile irs gov For detailed information about using this free service, see Electronic deposit requirement below. Www freefile irs gov   Use these electronic options to make filing and paying taxes easier. Www freefile irs gov For more information on electronic payments, visit the IRS website at www. Www freefile irs gov irs. Www freefile irs gov gov/e-pay. Www freefile irs gov Tax deposits. Www freefile irs gov   Some taxes can be paid with the return on which they are reported. Www freefile irs gov However, in many cases, you have to deposit the tax before the due date for filing the return. Www freefile irs gov Tax deposits are figured for periods of time that are shorter than the time period covered by the return. Www freefile irs gov See Publication 15 (Circular E) for the employment tax deposit rules. Www freefile irs gov For the excise tax deposit rules, see Publication 510 or the Instructions for Form 720. Www freefile irs gov    Electronic deposit requirement. Www freefile irs gov   You must use electronic funds transfer to make all federal tax deposits (such as deposits of employment tax, excise tax, and corporate income tax). Www freefile irs gov Generally, electronic fund transfers are made using the Electronic Federal Tax Payment System (EFTPS). Www freefile irs gov EFTPS is a free service provided by the Department of Treasury. Www freefile irs gov 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 electronic deposits on your behalf. Www freefile irs gov   To get more information or to enroll in EFTPS, call 1-800-555-4477 (business), 1-800-316-6541 (individual), or 1-800-733-4829 (TDD/TTY). Www freefile irs gov You can also visit the EFTPS website at www. Www freefile irs gov eftps. Www freefile irs gov gov. Www freefile irs gov Additional information about EFTPS is also available in Publication 966, Electronic Federal Tax Payment System: A Guide to Getting Started. Www freefile irs gov    If you fail to timely, properly, and in full make your federal tax deposit, you may be subject to a failure-to-deposit penalty. Www freefile irs gov For an EFTPS deposit to be on time, you must initiate the deposit by 8 p. Www freefile irs gov m. Www freefile irs gov Eastern time the day before the date the deposit is due. Www freefile irs gov Saturday, Sunday, or legal holiday. Www freefile irs gov   Generally, if a due date for performing any act for tax purposes falls on a Saturday, Sunday, or legal holiday, the act is considered to be performed timely if it is performed no later than the next day that is not a Saturday, Sunday, or legal holiday. Www freefile irs gov The term legal holiday means any legal holiday in the District of Columbia. Www freefile irs gov The calendars provided in this publication make the adjustment for Saturdays, Sundays, and legal holidays. Www freefile irs gov But you must make any adjustments for statewide legal holidays, as discussed next. Www freefile irs gov An exception to this rule for certain excise taxes is noted later under the Excise Tax Calendar. Www freefile irs gov Legal holidays. Www freefile irs gov   Legal holidays for 2014 are listed below. Www freefile irs gov January 1— New Year's Day January 20— Birthday of Martin Luther King, Jr. Www freefile irs gov / Inauguration Day February 17— Washington's Birthday April 16— District of Columbia Emancipation Day May 26— Memorial Day July 4— Independence Day September 1— Labor Day October 13— Columbus Day November 11— Veterans Day November 27— Thanksgiving Day December 25— Christmas Day Statewide legal holidays. Www freefile irs gov   A statewide legal holiday delays a due date for filing a return only if the IRS office where you are required to file is located in that state. Www freefile irs gov A statewide legal holiday does not delay a due date for making a federal tax deposit. Www freefile irs gov Extended due date for Forms 1098, 1099, and W-2 if filed electronically. Www freefile irs gov   If you file Forms 1098, 1099, or W-2 electronically, your due date for filing them with the IRS or the Social Security Administration (SSA) will be extended to March 31. Www freefile irs gov   For 2014, the due date for giving the recipient these forms is January 31. Www freefile irs gov   For information about filing Forms 1098, 1099, or W-2G electronically, see Publication 1220, Specifications for Filing Forms 1097, 1098, 1099, 3921, 3922, 5498, 8935, and W-2G Electronically. Www freefile irs gov For information about filing Form W-2 electronically with the SSA, visit www. Www freefile irs gov ssa. Www freefile irs gov gov/employer or call 1-800-772-6270. Www freefile irs gov Penalties. Www freefile irs gov   Whenever possible, you should take action before the listed due date. Www freefile irs gov If you are late, you may have to pay a penalty as well as interest on any overdue taxes. Www freefile irs gov   Be sure to follow all the tax laws that apply to you. Www freefile irs gov In addition to civil penalties, criminal penalties may be imposed for intentionally not paying taxes, for intentionally filing a false return, or for not filing a required return. Www freefile irs gov Use of private delivery services. Www freefile irs gov   You can use certain private delivery services designated by the IRS to meet the timely mailing as timely filing/paying rule for tax returns and payments. Www freefile irs gov These private delivery services include only the following. Www freefile irs gov DHL Express (DHL): DHL Same Day Service. Www freefile irs gov Federal Express (FedEx): FedEx Priority Overnight, FedEx Standard Overnight, FedEx 2 Day, FedEx International Priority, and FedEx International First. Www freefile irs gov United Parcel Service (UPS): UPS Next Day Air, UPS Next Day Air Saver, UPS 2nd Day Air, UPS 2nd Day Air A. Www freefile irs gov M. Www freefile irs gov , UPS Worldwide Express Plus, and UPS Worldwide Express. Www freefile irs gov   For the IRS mailing address to use if you are using a private delivery service, go to IRS. Www freefile irs gov gov and enter “private delivery service” in the search box. Www freefile irs gov   The private delivery service can tell you how to get written proof of the mailing date. Www freefile irs gov    The U. Www freefile irs gov S. Www freefile irs gov Postal Service advises that private delivery services cannot deliver items to P. Www freefile irs gov O. Www freefile irs gov boxes. Www freefile irs gov You must use the U. Www freefile irs gov S. Www freefile irs gov Postal Service to mail any item to an IRS P. Www freefile irs gov O. Www freefile irs gov box address. Www freefile irs gov Prev  Up  Next   Home   More Online Publications