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

Filing Late Tax Returns

1040 Ez Electronic Filing1040 Us Individual Income Tax Return2012 TaxesFree State TaxsFederal Tax Form 1040ezFile A 2011 Tax ReturnTax Act Online 2012Irs Forms 1040nr1040 Long FormDoes A Working Student Have To File For TaxesIrs Form 1040x InstructionsHow To File State Taxes Online FreeFile Free Tax Extension OnlineState Income Tax TablesWhat If I Didn T File Taxes In 2011Can Amended Returns Be E FiledOnline 1040x FilingIrs 2012 Tax Forms 1040 Ez1040ez Instructions 2013Short Form Tax ReturnFree State Tax Filing Only State ReturnsE File A 1040xHow Do I Amend My 2012 Federal Tax ReturnFile A Free State Tax ReturnFiling An Amended ReturnFiling For Tax Extension2012 Ez Tax Forms2014 Federal Tax Forms 1040ezStatetaxreturn1040 Ez 2011 Tax FormIrs Free File 2012File A 2011 Tax Return OnlineTaxH & R Block Free Tax FilingNeed Help Filing A 1040xIrs Ez Tax Form 2011Can I Amend My 2013 Tax Return2013 Tax Form 1040ezWhere Can I File My State Tax Return For Free1040 Ez

Filing Late Tax Returns

Filing late tax returns Index A Adjusted basis Worksheet 1 to figure, Worksheet A Instructions. Filing late tax returns Assistance (see Tax help) F Free tax services, How To Get Tax Help H Help (see Tax help) M More information (see Tax help) P Publications (see Tax help) T Tax help, How To Get Tax Help Taxpayer Advocate, Taxpayer Advocate Service. Filing late tax returns TTY/TDD information, How To Get Tax Help W Worksheets Adjusted basis (Worksheet 1), Worksheet A Instructions. Filing late tax returns Prev  Up     Home   More Online Publications
Print - Click this link to Print this page

Letter 2318C Frequently Asked Questions (FAQs)

What is the letter telling me?

This letter is a result of your oral or written request to pay your tax liability through Payroll Deductions. It also explains the necessary fees charged for paying monthly.

What do I have to do?

Provide us with your employer's signature which agrees to deducting a specific amount from your pay check and sending that amount to the IRS.

How much time do I have?

The letter provides you a specific time frame to respond.

What happens if I don't take any action?

If you fail to make the payments, enforced collection action may be taken to collect the amount you owe, including the filing of a Notice of Federal Tax Lien, or garnishment of your wages and/or bank accounts.

Who should I contact?

The letter will provide you a toll free number. The person who answers the phone will assist you.

What if I don't agree or have already taken corrective action?

You should contact us immediately. You can also contact us to verify that your payroll deduction has been established.

Page Last Reviewed or Updated: 30-Jan-2014

The Filing Late Tax Returns

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