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

Amend Tax Return 2013

Www Aarp Org TaxaideTurbotax MilitaryMilitary Income Tax CalculatorFile Taxes Online For Free 2011File For 2011 TaxesFiling Amended ReturnH & R Block Free FileMyfreetaxIrs Gov Form1040ezCan I Amend My 2013 Tax Return2012 1040ez Form1040 Ez Form 20121040Irs GovIrs Gov Free State FileMilitary Taxes1040ez.comFree Online State Tax Filing OnlyHow To File Taxes If Self EmployedFree E File State Taxes Only1040 Tax FormsIncome Tax Forms 1040ezDownload Tax Forms 2011File 2010 Taxes LateFree Tax Filing For Low Income1040ez Efile2012 State Tax FormMinimum Income To File Taxes1040ez Form 20142013 1040ez InstructionsH&r Block Free Tax File 2012Amend 2012 Tax Return Free1040ez Free Online Filing2012 1040a FormFree Online State Tax FilingStudent Filing TaxesHow To File Taxes If You Are Self EmployedFree Online State And Federal Tax FilingHrblock At HomeIrs Form Ez

Amend Tax Return 2013

Amend tax return 2013 1. Amend tax return 2013   Filing and Paying Business Taxes Table of Contents Introduction Useful Items - You may want to see: Identification NumbersNew EIN. Amend tax return 2013 Employee. Amend tax return 2013 Other payee. Amend tax return 2013 Income TaxDo I Have To File an Income Tax Return? How Do I File? IRS e-file (Electronic Filing) When Is My Tax Return Due? How Do I Pay Income Tax? Self-Employment (SE) TaxHow to become insured under social security. Amend tax return 2013 Earning credits in 2013 and 2014. Amend tax return 2013 Employment Taxes Excise Taxes Information ReturnsWaiver of penalties. Amend tax return 2013 Penalties. Amend tax return 2013 Introduction This chapter explains the business taxes you may have to pay and the forms you may have to file. Amend tax return 2013 It also discusses taxpayer identification numbers. Amend tax return 2013 Table 1-1 lists the benefits of filing electronically. Amend tax return 2013 Table 1-2 lists the federal taxes you may have to pay, their due dates, and the forms you use to report them. Amend tax return 2013 Table 1-3 provides checklists that highlight the typical forms and schedules you may need to file if you ever go out of business. Amend tax return 2013 You may want to get Publication 509, Tax Calendars. Amend tax return 2013 It has tax calendars that tell you when to file returns and make tax payments. Amend tax return 2013 Useful Items - You may want to see: Publication 505 Tax Withholding and Estimated Tax Form (and Instructions) 1040 U. Amend tax return 2013 S. Amend tax return 2013 Individual Income Tax Return 1040-ES Estimated Tax for Individuals Sch C (Form 1040) Profit or Loss From Business Sch C-EZ (Form 1040) Net Profit From Business Sch SE (Form 1040) Self-Employment Tax See chapter 12 for information about getting publications and forms. Amend tax return 2013 Identification Numbers This section explains three types of taxpayer identification numbers, who needs them, when to use them, and how to get them. Amend tax return 2013 Social security number (SSN). Amend tax return 2013   Generally, use your SSN as your taxpayer identification number. Amend tax return 2013 You must put this number on each of your individual income tax forms, such as Form 1040 and its schedules. Amend tax return 2013   To apply for an SSN, use Form SS-5, Application for a Social Security Card. Amend tax return 2013 This form is available at Social Security Administration (SSA) offices or by calling 1-800-772-1213. Amend tax return 2013 It is also available from the SSA website at www. Amend tax return 2013 socialsecurity. Amend tax return 2013 gov. Amend tax return 2013 Individual taxpayer identification number (ITIN). Amend tax return 2013   The IRS will issue an ITIN if you are a nonresident or resident alien and you do not have and are not eligible to get an SSN. Amend tax return 2013 In general, if you need to obtain an ITIN, you must attach Form W-7, Application for IRS Individual Taxpayer Identification Number, with your signed, original, completed tax return and any other required documentation and mail them to the following address. Amend tax return 2013  Internal Revenue Service ITIN Operation P. Amend tax return 2013 O. Amend tax return 2013 Box 149342 Austin, TX 78714-9342 The exceptions are covered in detail in the instructions for Form W-7. Amend tax return 2013 If you must include another person's SSN on your return and that person does not have and cannot get an SSN, enter that person's ITIN. Amend tax return 2013 The application is also available in Spanish. Amend tax return 2013 The form is available at IRS. Amend tax return 2013 gov or you can call 1-800-829-3676 to order the form. Amend tax return 2013    An ITIN is for tax use only. Amend tax return 2013 It does not entitle the holder to social security benefits or change the holder's employment or immigration status. Amend tax return 2013 Employer identification number (EIN). Amend tax return 2013   You must also have an EIN to use as a taxpayer identification number if you do either of the following. Amend tax return 2013 Pay wages to one or more employees. Amend tax return 2013 File pension or excise tax returns. Amend tax return 2013   If you must have an EIN, include it along with your SSN on your Schedule C or C-EZ. Amend tax return 2013   You can apply for an EIN: Online by clicking on the Employer ID Numbers (EINs) link at www. Amend tax return 2013 irs. Amend tax return 2013 gov/businesses/small. Amend tax return 2013 The EIN is issued immediately once the application information is validated. Amend tax return 2013 By telephone at 1-800-829-4933. Amend tax return 2013 By mailing or faxing Form SS-4, Application for Employer Identification Number. Amend tax return 2013 New EIN. Amend tax return 2013   You may need to get a new EIN if either the form or the ownership of your business changes. Amend tax return 2013 For more information, see Publication 1635, Understanding Your EIN. Amend tax return 2013 When you need identification numbers of other persons. Amend tax return 2013   In operating your business, you will probably make certain payments you must report on information returns. Amend tax return 2013 These payments are discussed under Information Returns, later in this chapter. Amend tax return 2013 You must give the recipient of these payments (the payee) a statement showing the total amount paid during the year. Amend tax return 2013 You must include the payee's identification number and your identification number on the returns and statements. Amend tax return 2013 Employee. Amend tax return 2013   If you have employees, you must get an SSN from each of them. Amend tax return 2013 Record the name and SSN of each employee exactly as they are shown on the employee's social security card. Amend tax return 2013 If the employee's name is not correct as shown on the card, the employee should request a new card from the SSA. Amend tax return 2013 This may occur if the employee's name was changed due to marriage or divorce. Amend tax return 2013   Form W-4, Employee's Withholding Allowance Certificate, is completed by each employee so the correct federal income tax can be withheld from their pay. Amend tax return 2013   If your employee does not have an SSN, he or she should file Form SS-5 with the SSA. Amend tax return 2013 Other payee. Amend tax return 2013   If you make payments to someone who is not your employee and you must report the payments on an information return, get that person's SSN. Amend tax return 2013 If you must report payments to an organization, such as a corporation or partnership, you must get its EIN. Amend tax return 2013   To get the payee's SSN or EIN, use Form W-9, Request for Taxpayer Identification Number and Certification. Amend tax return 2013   A payee who does not provide you with an identification number may be subject to backup withholding. Amend tax return 2013 For information on backup withholding, see the Form W-9 instructions and the General Instructions for Certain Information Returns. Amend tax return 2013 Income Tax This part explains whether you have to file an income tax return and when you file it. Amend tax return 2013 It also explains how you pay the tax. Amend tax return 2013 Do I Have To File an Income Tax Return? You have to file an income tax return for 2013 if your net earnings from self-employment were $400 or more. Amend tax return 2013 If your net earnings from self-employment were less than $400, you still have to file an income tax return if you meet any other filing requirement listed in the Form 1040 instructions. Amend tax return 2013 How Do I File? File your income tax return on Form 1040 and attach Schedule C or Schedule C-EZ. Amend tax return 2013 Enter the net profit or loss from Schedule C or Schedule C-EZ on page 1 of Form 1040. Amend tax return 2013 Use Schedule C to figure your net profit or loss from your business. Amend tax return 2013 If you operated more than one business as a sole proprietorship, you must attach a separate Schedule C for each business. Amend tax return 2013 You can use the simpler Schedule C-EZ if you operated only one business as a sole proprietorship, you did not have a net loss, and you meet the other requirements listed in Part I of the schedule. Amend tax return 2013 IRS e-file (Electronic Filing) Please click here for the text description of the image. Amend tax return 2013 E-file logo You may be able to file your tax returns electronically using an IRS e-file option. Amend tax return 2013 Table 1-1 lists the benefits of IRS e-file. Amend tax return 2013 IRS e-file uses automation to replace most of the manual steps needed to process paper returns. Amend tax return 2013 As a result, the processing of e-file returns is faster and more accurate than the processing of paper returns. Amend tax return 2013 As with a paper return, you are responsible for making sure your return contains accurate information and is filed on time. Amend tax return 2013 Using e-file does not affect your chances of an IRS examination of your return. Amend tax return 2013 You can file most commonly used business forms using IRS e-file. Amend tax return 2013 For more information, visit IRS. Amend tax return 2013 gov. Amend tax return 2013 Electronic signatures. Amend tax return 2013   Paperless filing is easier than you think and it's available to most taxpayers who file electronically—including those first-time filers who were 16 or older at the end of 2013. Amend tax return 2013 If you file electronically using tax preparation software or a tax professional, you will participate in the Self-Select PIN (personal identification number) program. Amend tax return 2013 If you are married filing jointly, you and your spouse will each need to create a PIN and enter these PINs as your electronic signatures. Amend tax return 2013    To create a PIN, you must know your adjusted gross income (AGI) from your originally filed 2012 income tax return (not from an amended return, Form 1040X, or any math error notice from the IRS). Amend tax return 2013 You will also need to provide your date of birth (DOB). Amend tax return 2013 Make sure your DOB is accurate and matches the information on record with the Social Security Administration before you e-file. Amend tax return 2013 To do this, check your annual Social Security Statement. Amend tax return 2013   With a Self-Select PIN, there is nothing to sign and nothing to mail—not even your Forms W-2. Amend tax return 2013 For more details on the Self-Select PIN program, visit IRS. Amend tax return 2013 gov. Amend tax return 2013 State returns. Amend tax return 2013   In most states, you can file an electronic state return simultaneously with your federal return. Amend tax return 2013 For more information, check with your local IRS office, state tax agency, tax professional, or IRS. Amend tax return 2013 gov. Amend tax return 2013 Refunds. Amend tax return 2013   You can have your refund check mailed to you, or you can have your refund deposited directly to your checking or savings account. Amend tax return 2013   With e-file, your refund will be issued in half the time as when filing on paper. Amend tax return 2013 Most refunds are issued within 3 weeks. Amend tax return 2013 If you choose Direct Deposit, you can receive your refund in as few as 10 days. Amend tax return 2013 Offset against debts. Amend tax return 2013   As with a paper return, you may not get all of your refund if you owe certain past-due amounts, such as federal tax, state tax, a student loan, or child support. Amend tax return 2013 You will be notified if the refund you claimed has been offset against your debts. Amend tax return 2013 Refund inquiries. Amend tax return 2013   You can check the status of your refund if it has been at least 24 hours (4 weeks if you mailed a paper return) from the date you filed your return. Amend tax return 2013 Be sure to have a copy of your tax return available because you will need to know the filing status, the first social security number shown on the return, and the exact whole-dollar amount of the refund. Amend tax return 2013 To check on your refund, do one of the following. Amend tax return 2013 Go to IRS. Amend tax return 2013 gov and click on Where's My Refund. Amend tax return 2013 Call 1-800-829-4477 for automated refund information, and follow the recorded instructions. Amend tax return 2013 Call 1-800-829-1954 during the hours shown in your form instructions. Amend tax return 2013 Balance due. Amend tax return 2013   If you owe tax, you must pay it by April 15, 2014, to avoid late-payment penalties and interest. Amend tax return 2013 You can make your payment electronically by scheduling an electronic funds withdrawal from your checking or savings account or by credit card. Amend tax return 2013 Using an Authorized IRS e-file Provider Many tax professionals can electronically file paperless returns for their clients. Amend tax return 2013 You have two options. Amend tax return 2013 You can prepare your return, take it to an authorized IRS e-file provider, and have the provider transmit it electronically to the IRS. Amend tax return 2013 You can have an authorized IRS e-file provider prepare your return and transmit it for you electronically. Amend tax return 2013 You will be asked to complete Form 8879, IRS e-file Signature Authorization, to authorize the provider to enter your self-selected PIN on your return. Amend tax return 2013 Depending on the provider and the specific services requested, a fee may be charged. Amend tax return 2013 To find an authorized IRS e-file provider near you, go to IRS. Amend tax return 2013 gov or look for an “Authorized IRS e-file Provider” sign. Amend tax return 2013 Using Your Personal Computer A computer with Internet access is all you need to file your tax return using IRS e-file. Amend tax return 2013 When you use your personal computer, you can e-file your return from your home any time of the day or night. Amend tax return 2013 Sign your return electronically using a self-selected PIN to complete the process. Amend tax return 2013 There is no signature form to submit or Forms W-2 to send in. Amend tax return 2013 Free Internet filing options. Amend tax return 2013   More taxpayers can now prepare and e-file their individual income tax returns free using commercial tax preparation software accessible through IRS. Amend tax return 2013 gov or www. Amend tax return 2013 usa. Amend tax return 2013 gov. Amend tax return 2013 The IRS is partnering with the tax software industry to offer free preparation and filing services to a significant number of taxpayers. Amend tax return 2013 Security and privacy certificate programs will assure tax data is safe and secure. Amend tax return 2013 To see if you qualify for these services, visit the Return Preparation and Filing Options page at IRS. Amend tax return 2013 gov. Amend tax return 2013   If you cannot use the free services, you can buy tax preparation software at various electronics stores or computer and office supply stores. Amend tax return 2013 You can also download software from the Internet or prepare and file your return completely online by using tax preparation software available on the Internet. Amend tax return 2013 Filing Through Employers and Financial Institutions Some businesses offer free e-file to their employees, members, or customers. Amend tax return 2013 Others offer it for a fee. Amend tax return 2013 Ask your employer or financial institution if they offer IRS e-file as an employee, member, or customer benefit. Amend tax return 2013 Free Help With Your Return Free help in preparing your return is available nationwide from IRS-trained volunteers. Amend tax return 2013 The Volunteer Income Tax Assistance (VITA) program is designed to help low-income taxpayers, and the Tax Counseling for the Elderly (TCE) program is designed to assist taxpayers age 60 or older with their tax returns. Amend tax return 2013 Some locations offer free electronic filing. Amend tax return 2013 Table 1-1. Amend tax return 2013 Benefits of IRS e-file Accuracy • Your chance of getting an error notice from the IRS is significantly reduced. Amend tax return 2013 Security • Your privacy and security are assured. Amend tax return 2013 Electronic signatures • Create your own personal identification number (PIN) and file a completely paperless return through your tax preparation software or tax professional. Amend tax return 2013 There is nothing to mail. Amend tax return 2013 Proof of acceptance • You receive an electronic acknowledgment within 48 hours that the IRS has accepted your return for processing. Amend tax return 2013 Fast refunds • You get your refund faster with Direct Deposit—in as few as 10 days. Amend tax return 2013 Free Internet filing options • Use IRS. Amend tax return 2013 gov to access commercial tax preparation and e-file services available at no cost to eligible taxpayers. Amend tax return 2013 Electronic payment options • Convenient, safe, and secure electronic payment options are available. Amend tax return 2013 E-file and pay your taxes in a single step. Amend tax return 2013 Schedule an electronic funds withdrawal from your checking or savings account (up to and including April 15, 2014) or pay by credit card. Amend tax return 2013 Federal/State filing • Prepare and file your federal and state tax returns together and double the benefits you get from e-file. Amend tax return 2013 When Is My Tax Return Due? Form 1040 for calendar year 2013 is due by April 15, 2014. Amend tax return 2013 If you use a fiscal year (explained in chapter 2), your return is due by the 15th day of the 4th month after the end of your fiscal year. Amend tax return 2013 If you file late, you may have to pay penalties and interest. Amend tax return 2013 If you cannot file your return on time, use Form 4868, Application for Automatic Extension of Time To File U. Amend tax return 2013 S. Amend tax return 2013 Individual Income Tax Return, to request an automatic 6-month extension. Amend tax return 2013 For calendar year taxpayers, this will extend the tax filing due date until October 15. Amend tax return 2013 Filing an extension does not extend the time to pay your taxes, only the time to file the tax return. Amend tax return 2013 How Do I Pay Income Tax? Federal income tax is a pay-as-you-go tax. Amend tax return 2013 You must pay it as you earn or receive income during the year. Amend tax return 2013 An employee usually has income tax withheld from his or her pay. Amend tax return 2013 If you do not pay your tax through withholding, or do not pay enough tax that way, you might have to pay estimated tax. Amend tax return 2013 You generally have to make estimated tax payments if you expect to owe taxes, including self-employment tax (discussed later), of $1,000 or more when you file your return. Amend tax return 2013 Use Form 1040-ES to figure and pay the tax. Amend tax return 2013 If you do not have to make estimated tax payments, you can pay any tax due when you file your return. Amend tax return 2013 For more information on estimated tax, see Publication 505, Tax Withholding and Estimated Tax. Amend tax return 2013 What are my payment options?   You can pay your estimated tax electronically using various options. Amend tax return 2013 If you pay electronically, there is no need to mail in Form 1040-ES payment vouchers. Amend tax return 2013 These options include: Paying electronically through the Electronic Federal Tax Payment System (EFTPS). Amend tax return 2013 Paying by authorizing an electronic funds withdrawal when you file Form 1040 electronically. Amend tax return 2013 Paying by credit or debit card over the phone or by Internet. Amend tax return 2013 Other options include crediting an overpayment from your 2013 return to your 2014 estimated tax, or mailing a check or money order with a Form 1040-ES payment voucher. Amend tax return 2013 EFTPS    To enroll in EFTPS, go to www. Amend tax return 2013 eftps. Amend tax return 2013 gov or call 1-800-555-4477. Amend tax return 2013 When you request a new EIN and you will have a tax obligation, you are automatically enrolled in EFTPS. Amend tax return 2013 Benefits of EFTPS: The chance of an error in making your payments is reduced. Amend tax return 2013 You receive immediate confirmation of every transaction. Amend tax return 2013 Penalty for underpayment of tax. Amend tax return 2013   If you did not pay enough income tax and self-employment tax for 2013 by withholding or by making estimated tax payments, you may have to pay a penalty on the amount not paid. Amend tax return 2013 The IRS will figure the penalty for you and send you a bill. Amend tax return 2013 Or you can use Form 2210, Underpayment of Estimated Tax by Individuals, Estates, and Trusts, to see if you have to pay a penalty and to figure the penalty amount. Amend tax return 2013 For more information, see Publication 505. Amend tax return 2013 Self-Employment (SE) Tax Self-employment tax (SE tax) is a social security and Medicare tax primarily for individuals who work for themselves. Amend tax return 2013 It is similar to the social security and Medicare taxes withheld from the pay of most wage earners. Amend tax return 2013 If you earned income as a statutory employee, you do not pay SE tax on that income. Amend tax return 2013 Social security coverage. Amend tax return 2013   Social security benefits are available to self-employed persons just as they are to wage earners. Amend tax return 2013 Your payments of SE tax contribute to your coverage under the social security system. Amend tax return 2013 Social security coverage provides you with retirement benefits, disability benefits, survivor benefits, and hospital insurance (Medicare) benefits. Amend tax return 2013 By not reporting all of your self-employment income, you could cause your social security benefits to be lower when you retire. Amend tax return 2013 How to become insured under social security. Amend tax return 2013   You must be insured under the social security system before you begin receiving social security benefits. Amend tax return 2013 You are insured if you have the required number of credits (also called quarters of coverage), discussed next. Amend tax return 2013 Earning credits in 2013 and 2014. Amend tax return 2013   For 2013, you received one credit, up to a maximum of four credits, for each $1,160 ($1,200 for 2014) of income subject to social security taxes. Amend tax return 2013 Therefore, for 2013, if you had income (self-employment and wages) of $4,640 that was subject to social security taxes, you receive four credits ($4,640 ÷ $1,160). Amend tax return 2013   For an explanation of the number of credits you must have to be insured and the benefits available to you and your family under the social security program, consult your nearest Social Security Administration (SSA) office. Amend tax return 2013    Making false statements to get or to increase social security benefits may subject you to penalties. Amend tax return 2013 The Social Security Administration (SSA) time limit for posting self-employment income. Amend tax return 2013   Generally, the SSA will give you credit only for self-employment income reported on a tax return filed within 3 years, 3 months, and 15 days after the tax year you earned the income. Amend tax return 2013 If you file your tax return or report a change in your self-employment income after this time limit, the SSA may change its records, but only to remove or reduce the amount. Amend tax return 2013 The SSA will not change its records to increase your self-employment income. Amend tax return 2013 Who must pay self-employment tax. Amend tax return 2013   You must pay SE tax and file Schedule SE (Form 1040) if either of the following applies. Amend tax return 2013 Your net earnings from self-employment (excluding church employee income) were $400 or more. Amend tax return 2013 You had church employee income of $108. Amend tax return 2013 28 or more. Amend tax return 2013 The SE tax rules apply no matter how old you are and even if you are already receiving social security or Medicare benefits. Amend tax return 2013 SE tax rate. Amend tax return 2013   For 2013, the SE tax rate on net earnings is 15. Amend tax return 2013 3% (12. Amend tax return 2013 4% social security tax plus 2. Amend tax return 2013 9% Medicare tax). Amend tax return 2013 Maximum earnings subject to SE tax. Amend tax return 2013   Only the first $113,700 of your combined wages, tips, and net earnings in 2013 is subject to any combination of the 12. Amend tax return 2013 4% social security part of SE tax, social security tax, or railroad retirement (tier 1) tax. Amend tax return 2013   All your combined wages, tips, and net earnings in 2013 are subject to any combination of the 2. Amend tax return 2013 9% Medicare part of SE tax, social security tax, or railroad retirement (tier 1) tax. Amend tax return 2013   If wages and tips you receive as an employee 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. Amend tax return 2013 4% social security part of the SE tax on any of your net earnings. Amend tax return 2013 However, you must pay the 2. Amend tax return 2013 9% Medicare part of the SE tax on all your net earnings. Amend tax return 2013 Deduct one-half of your SE tax as an adjustment to income on line 27 of Form 1040. Amend tax return 2013   More information. Amend tax return 2013   For information on methods of calculating SE tax, see Chapter 10, Self-Employment Tax. Amend tax return 2013 Table 1-2. Amend tax return 2013 Which Forms Must I File? IF you are liable for: THEN use Form: DUE by:1 Income tax 1040 and Schedule C or C-EZ2 15th day of 4th month after end of  tax year. Amend tax return 2013 Self-employment tax Schedule SE File with Form 1040. Amend tax return 2013 Estimated tax 1040-ES 15th day of 4th, 6th, and 9th months of tax year, and 15th day of 1st month after the end of tax year. Amend tax return 2013 Social security and Medicare taxes and income tax withholding 941 or 944 April 30, July 31, October 31, and January 313. Amend tax return 2013     See Publication 15. Amend tax return 2013 Providing information on social security and Medicare taxes and income tax withholding W-2 (to employee)  W-2 and W-3 (to the Social Security Administration) January 313. Amend tax return 2013   Last day of February (March 31 if filing electronically)3. Amend tax return 2013 Federal unemployment (FUTA) tax 940 January 313. Amend tax return 2013     April 30, July 31, October 31, and January 31, but only if the liability for unpaid tax is more than $500. Amend tax return 2013 Filing information returns for payments to nonemployees and transactions with other persons See Information Returns Forms 1099 – to the recipient by January 31 and to the IRS by February 28 (March 31 if filing electronically). Amend tax return 2013     Other forms – see the General Instructions for Certain Information Returns. Amend tax return 2013 Excise tax See Excise Taxes See the instructions to the forms. Amend tax return 2013 1 If a due date falls on a Saturday, Sunday, or legal holiday, file by the next day that is not a Saturday, Sunday, or legal holiday. Amend tax return 2013 For more information, see Publication 509, Tax Calendars. Amend tax return 2013 2 File a separate schedule for each business. Amend tax return 2013 3 See the form instructions if you go out of business, change the form of your business, or stop paying wages. Amend tax return 2013     Employment Taxes If you have employees, you will need to file forms to report employment taxes. Amend tax return 2013 Employment taxes include the following items. Amend tax return 2013 Social security and Medicare taxes. Amend tax return 2013 Federal income tax withholding. Amend tax return 2013 Federal unemployment (FUTA) tax. Amend tax return 2013 For more information, see Publication 15 (Circular E), Employer's Tax Guide. Amend tax return 2013 That publication explains your tax responsibilities as an employer. Amend tax return 2013 To help you determine whether the people working for you are your employees, see Publication 15-A, Employer's Supplemental Tax Guide. Amend tax return 2013 That publication has information to help you determine whether an individual is an independent contractor or an employee. Amend tax return 2013 If you incorrectly classify an employee as an independent contractor, you may be held liable for employment taxes for that worker plus a penalty. Amend tax return 2013 An independent contractor is someone who is self-employed. Amend tax return 2013 You do not generally have to withhold or pay any taxes on payments made to an independent contractor. Amend tax return 2013 Excise Taxes This section identifies some of the excise taxes you may have to pay and the forms you have to file if you do any of the following. Amend tax return 2013 Manufacture or sell certain products. Amend tax return 2013 Operate certain kinds of businesses. Amend tax return 2013 Use various kinds of equipment, facilities, or products. Amend tax return 2013 Receive payment for certain services. Amend tax return 2013 For more information on excise taxes, see Publication 510, Excise Taxes. Amend tax return 2013 Form 720. Amend tax return 2013   The federal excise taxes reported on Form 720, Quarterly Federal Excise Tax Return, consist of several broad categories of taxes, including the following. Amend tax return 2013 Environmental taxes on the sale or use of ozone-depleting chemicals and imported products containing or manufactured with these chemicals. Amend tax return 2013 Communications and air transportation taxes. Amend tax return 2013 Fuel taxes. Amend tax return 2013 Tax on the first retail sale of heavy trucks, trailers, and tractors. Amend tax return 2013 Manufacturers taxes on the sale or use of a variety of different articles. Amend tax return 2013 Tax on indoor tanning services. Amend tax return 2013 Form 2290. Amend tax return 2013   There is a federal excise tax on the use of certain trucks, truck tractors, and buses on public highways. Amend tax return 2013 The tax applies to vehicles having a taxable gross weight of 55,000 pounds or more. Amend tax return 2013 Report the tax on Form 2290, Heavy Highway Vehicle Use Tax Return. Amend tax return 2013 For more information, see the Instructions for Form 2290. Amend tax return 2013 Depositing excise taxes. Amend tax return 2013   If you have to file a quarterly excise tax return on Form 720, you may have to deposit your excise taxes before the return is due. Amend tax return 2013 For details on depositing excise taxes, see the Instructions for Form 720. Amend tax return 2013 Information Returns If you make or receive payments in your business, you may have to report them to the IRS on information returns. Amend tax return 2013 The IRS compares the payments shown on the information returns with each person's income tax return to see if the payments were included in income. Amend tax return 2013 You must give a copy of each information return you are required to file to the recipient or payer. Amend tax return 2013 In addition to the forms described below, you may have to use other returns to report certain kinds of payments or transactions. Amend tax return 2013 For more details on information returns and when you have to file them, see the General Instructions for Certain Information Returns. Amend tax return 2013 Form 1099-MISC. Amend tax return 2013   Use Form 1099-MISC, Miscellaneous Income, to report certain payments you make in your business. Amend tax return 2013 These payments include the following items. Amend tax return 2013 Payments of $600 or more for services performed for your business by people not treated as your employees, such as fees to subcontractors, attorneys, accountants, or directors. Amend tax return 2013 Rent payments of $600 or more, other than rents paid to real estate agents. Amend tax return 2013 Prizes and awards of $600 or more that are not for services, such as winnings on TV or radio shows. Amend tax return 2013 Royalty payments of $10 or more. Amend tax return 2013 Payments to certain crew members by operators of fishing boats. Amend tax return 2013 You also use Form 1099-MISC to report your sales of $5,000 or more of consumer goods to a person for resale anywhere other than in a permanent retail establishment. Amend tax return 2013 Form W-2. Amend tax return 2013   You must file Form W-2, Wage and Tax Statement, to report payments to your employees, such as wages, tips, and other compensation, withheld income, social security, and Medicare taxes. Amend tax return 2013 You can file Form W-2 online. Amend tax return 2013 For more information about Form W-2, see the General Instructions for Forms W-2 and W-3. Amend tax return 2013 Penalties. Amend tax return 2013   The law provides for the following penalties if you do not file Form 1099-MISC or Form W-2 or do not correctly report the information. Amend tax return 2013 For more information, see the General Instructions for Certain Information Returns. Amend tax return 2013 Failure to file information returns. Amend tax return 2013 This penalty applies if you do not file information returns by the due date, do not include all required information, or report incorrect information. Amend tax return 2013 Failure to furnish correct payee statements. Amend tax return 2013 This penalty applies if you do not furnish a required statement to a payee by the required date, do not include all required information, or report incorrect information. Amend tax return 2013 Waiver of penalties. Amend tax return 2013   These penalties will not apply if you can show that the failure was due to reasonable cause and not willful neglect. Amend tax return 2013   In addition, there is no penalty for failure to include all required information, or for including incorrect information, on a de minimis (small) number of information returns if you correct the errors by August 1 of the year the returns are due. Amend tax return 2013 (A de minimis number of returns is the greater of 10 or ½ of 1% of the total number of returns you are required to file for the year. Amend tax return 2013 ) Form 8300. Amend tax return 2013   You must file Form 8300, Report of Cash Payments Over $10,000 Received in a Trade or Business, if you receive more than $10,000 in cash in one transaction, or two or more related business transactions. Amend tax return 2013 Cash includes U. Amend tax return 2013 S. Amend tax return 2013 and foreign coin and currency. Amend tax return 2013 It also includes certain monetary instruments such as cashier's and traveler's checks and money orders. Amend tax return 2013 Cash does not include a check drawn on an individual's personal account (personal check). Amend tax return 2013 For more information, see Publication 1544, Reporting Cash Payments of Over $10,000 (Received in a Trade or Business). Amend tax return 2013 Penalties. Amend tax return 2013   There are civil and criminal penalties, including up to 5 years in prison, for not filing Form 8300, filing (or causing the filing of) a false or fraudulent Form 8300, or structuring a transaction to evade reporting requirements. Amend tax return 2013 Table 1-3. Amend tax return 2013 Going Out of Business Checklists (Note. Amend tax return 2013 The following checklists highlight the typical final forms and schedules you may need to file if you ever go out of business. Amend tax return 2013 For more information, see the instructions for the listed forms. Amend tax return 2013 ) IF you are liable for:   THEN you may need to: Income tax □ File Schedule C or C-EZ with your Form 1040 for the year in which you go out of business. Amend tax return 2013   □ File Form 4797 with your Form 1040 for each year in which you sell or exchange property used in your business or in which the business use of certain section 179 or listed property drops to 50% or less. Amend tax return 2013   □ File Form 8594 with your Form 1040 if you sold your business. Amend tax return 2013 Self-employment tax □ File Schedule SE with your Form 1040 for the year in which you go out of business. Amend tax return 2013 Employment taxes □ File Form 941 (or Form 944) for the calendar quarter in which you make final wage payments. Amend tax return 2013 Note. Amend tax return 2013 Do not forget to check the box and enter the date final wages were paid on line 15 of Form 941 or line 14 of Form 944. Amend tax return 2013   □ File Form 940 for the calendar year in which final wages were paid. Amend tax return 2013 Note. Amend tax return 2013 Do not forget to check box d, Final: Business closed or stopped paying wages, under Type of Return. Amend tax return 2013 Information returns □ Provide Forms W-2 to your employees for the calendar year in which you make final wage payments. Amend tax return 2013 Note. Amend tax return 2013 These forms are generally due by the due date of your final Form 941 or Form 944. Amend tax return 2013   □ File Form W-3 to file Forms W-2. Amend tax return 2013 Note. Amend tax return 2013 These forms are generally due within 1 month after the due date of your final Form 941 or Form 944. Amend tax return 2013   □ Provide Forms 1099-MISC to each person to whom you have paid at least $600 for services (including parts and materials) during the calendar year in which you go out of business. Amend tax return 2013   □ File Form 1096 to file Forms 1099-MISC. Amend tax return 2013 Prev  Up  Next   Home   More Online Publications
Español

Federal Motor Carrier Safety Administration (FMCSA)

The FMCSA provides information about your rights when moving across state lines (interstate moves). Consumers should submit household goods commercial complaints or dangerous safety violations involving a commercial truck or bus to this agency.

Contact the Agency or Department

Website: Federal Motor Carrier Safety Administration (FMCSA) (Interstate moving information)

Contact In-Person: Field Offices

Address: 1200 New Jersey Ave., SE
Suite W60-300

Washington, DC 20590

Phone Number: 202-366-2519

Toll-free: 1-800-832-5660 (FMCSA Information Line)
1-888-368-7238

TTY: 1-800-877-8339

The Amend Tax Return 2013

Amend tax return 2013 8. Amend tax return 2013   Foreign Insurance Taxes Table of Contents Premium. Amend tax return 2013 Tax is imposed on insurance policies issued by foreign insurers. Amend tax return 2013 Any person who makes, signs, issues, or sells any of the documents and instruments subject to the tax, or for whose use or benefit they are made, signed, issued, or sold, is liable for the tax. Amend tax return 2013 The following tax rates apply to each dollar (or fraction thereof) of the premium paid. Amend tax return 2013 Casualty insurance and indemnity, fidelity, and surety bonds: 4 cents. Amend tax return 2013 For example, on a premium payment of $10. Amend tax return 2013 10, the tax is 44 cents. Amend tax return 2013 Life, sickness, and accident insurance, and annuity contracts: 1 cent. Amend tax return 2013 For example, on a premium payment of $10. Amend tax return 2013 10, the tax is 11 cents. Amend tax return 2013 Reinsurance policies covering any of the taxable contracts described in items (1) and (2): 1 cent. Amend tax return 2013 However, the tax does not apply to casualty insurance premiums paid to foreign insurers for coverage of export goods in transit to foreign destinations. Amend tax return 2013 Premium. Amend tax return 2013   Premium means the agreed price or consideration for assuming and carrying the risk or obligation. Amend tax return 2013 It includes any additional charge or assessment payable under the contract, whether in one sum or installments. Amend tax return 2013 If premiums are refunded, claim the tax paid on those premiums as an overpayment against tax due on other premiums paid or file a claim for refund. Amend tax return 2013 When liability attaches. Amend tax return 2013   The liability for this tax attaches when the premium payment is transferred to the foreign insurer or reinsurer (including transfers to any bank, trust fund, or similar recipient designated by the foreign insurer or reinsurer) or to any nonresident agent, solicitor, or broker. Amend tax return 2013 A person can pay the tax before the liability attaches if the person keeps records consistent with that practice. Amend tax return 2013 Who must file. Amend tax return 2013   The person who pays the premium to the foreign insurer (or to any nonresident person such as a foreign broker) must pay the tax and file the return. Amend tax return 2013 Otherwise, any person who issued or sold the policy, or who is insured under the policy, is required to pay the tax and file the return. Amend tax return 2013    The person liable for this tax must keep accurate records that identify each policy or instrument subject to tax. Amend tax return 2013 These records must clearly establish the type of policy or instrument, the gross premium paid, the identity of the insured and insurer, and the total premium charged. Amend tax return 2013 If the premium is to be paid in installments, the records must also establish the amount and anniversary date of each installment. Amend tax return 2013   The records must be kept at the place of business or other convenient location for at least 3 years after the later of the date any part of the tax became due, or the date any part of the tax was paid. Amend tax return 2013 During this period, the records must be readily accessible to the IRS. Amend tax return 2013   The person having control or possession of a policy or instrument subject to this tax must keep the policy for at least 3 years after the date any part of the tax on it was paid. Amend tax return 2013 For information on reinsurance premiums paid from one foreign insurer to another foreign insurer, see Rev. Amend tax return 2013 Rul. Amend tax return 2013 2008-15. Amend tax return 2013 You can find Rev. Amend tax return 2013 Rul. Amend tax return 2013 2008-15 on page 633 of I. Amend tax return 2013 R. Amend tax return 2013 B. Amend tax return 2013 2008-12 at www. Amend tax return 2013 irs. Amend tax return 2013 gov/pub/irs-irbs/irb08-12. Amend tax return 2013 pdf. Amend tax return 2013 Treaty-based positions under IRC 6114. Amend tax return 2013   You may have to file an annual report disclosing the amount of premiums exempt from United States excise tax as a result of the application of a treaty with the United States that overrides (or otherwise modifies) any provision of the Internal Revenue Code. Amend tax return 2013   Attach any disclosure statement to the first quarter Form 720. Amend tax return 2013 You may be able to use Form 8833, Treaty-Based Return Position Disclosure Under Section 6114 or 7701(b), as a disclosure statement. Amend tax return 2013 See the Instructions for Form 720 for information on how and where to file. Amend tax return 2013   See Revenue Procedure 92-14 in Cumulative Bulletin 1992-1 for procedures you can use to claim a refund of this tax under certain U. Amend tax return 2013 S. Amend tax return 2013 treaties. Amend tax return 2013 Prev  Up  Next   Home   More Online Publications