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Hr Block 2012 Tax Software

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Hr Block 2012 Tax Software

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

This page provides a listing of current and recent IRS sponsored customer satisfaction surveys.

The IRS, as for all federal executive departments and agencies and their public websites, must comply with the Paperwork Reduction Act (44 U.S.C. Chapter 35) to ensure that information collected from the public, minimizes burden and maximizes public utility.

One of the principal requirements of the PRA is that organizations must have Office of Management and Budget approval before collecting information from the public (such as forms, general questionnaires, surveys, instructions and other types of information collections), and they must display the current OMB control number on the collection format.

IRS surveys conducted by mail, telephone and online provide the name of an IRS contact person and/or a helpline contact phone number. If you question the authenticity of the survey in any collection format, please review this page.

Summary information

IRS office

Activity surveyed

Expiration date

Delivery method

Area
surveyed

Frequency

Administered by
Appeals Appeals contacts, cases closed during fiscal year survey period 9/30/2013 Web: Those not responding are contacted via telephone (Call-out) National, area Quarterly ICF Macro, Inc.
Communication and Liaison Nationwide Tax Forums 11/30/2014 Web and in person paper surveys National Annual PCG Enterprises, Inc.
Large Business and International Industry and Coordinated Industry Examinations 3/31/2014 Phone
(Call-out)
National and five industries Annually PCG Enterprises, Inc.
LB&I Compliance Assurance Process 3/31/2014 Web National Annually PCG Enterprises, Inc.
LB&I Foreign Resident Compliance Examinations 3/31/2014 Mailed - paper survey National Semi-annually PCG Enterprises, Inc.
Small Business/Self-Employed Automated Collection System 9/30/2014 Phone (Call-in) National - Campus Annual PCG Enterprises, Inc.
SB/SE Automated Under Reporter 9/30/2014 Mailed - paper survey National - Campus Annual ICF Macro, Inc.
SB/SE Automated Under Reporter Toll-free 9/30/2014

Interactive Voice Response:

Phone
National - Campus Annual ICF Macro, Inc.
SB/SE Compliance Center Exam 9/30/2014 Mailed - paper survey National - Campus Annual ICF Macro, Inc.
SB/SE Compliance Center Exam Toll-free 9/30/2014 IVR Phone National - Campus Annual ICF Macro, Inc.
SB/SE Compliance Services Collection Operation 9/30/2014 Mailed - paper survey National - Campus Annual PCG Enterprises, Inc
SB/SE Collection 9/30/2014 Mailed - paper survey National, area Annual Fors Marsh Group
SB/SE Field Examination 9/30/2014 Mailed - paper survey National, area Annual Fors Marsh Group
SB/SE Employment Tax Examination 9/30/2014 Mailed - paper survey National territories Annual Fors Marsh Group
SB/SE Excise Tax Examination 9/30/2014 Mailed - paper survey National territories Annual Fors Marsh Group
SB/SE Estate and Gift Tax Examination 9/30/2014 Mailed - paper survey National territories Annual Fors Marsh Group
SB/SE American Customer Satisfaction Index 10/31/2013 Phone
(Call-out)
National Annual CFI Group
Tax Exempt/Government Entities Exempt Organizations Determinations 3/31/2014 Mailed paper survey National Semi-annually ICF Macro, Inc.
TE/GE Exempt Organizations Examinations 3/31/2014 Mailed paper survey National, area Semi-annually ICF Macro, Inc.
TE/GE Employee Plans Determinations 3/31/2014 Mailed paper survey National Semi-annually ICF Macro, Inc.
TE/GE Employee Plans Examinations 3/31/2014 Mailed paper survey National, area Semi-annually ICF Macro, Inc.
TE/GE Federal, State & Local Governments Examination 3/31/2014 Mailed paper survey National Annually ICF Macro, Inc.
TE/GE Toll-free 3/31/2014 Phone (Call-in) National Annually ICF Macro, Inc.
Taxpayer Advocate
Service
TAS closed cases 6/30/2014 Web: Those not responding are contacted via telephone (Call-out) National, area and office Quarterly PCG Enterprises, Inc.
Wage and Investment, Customer Assistance, Relationships and Education: Field Assistance Field Assistance 3/31/2014 Comment card - Paper National, areas Quarterly, annually PCG Enterprises, Inc.
W&I:CARE: Media & Publications Individual taxpayer 9/30/2013 Mail / Online National Annually Fors Marsh Group
W&I:CARE:M&P Business Taxpayers 9/30/2013 Mail / Online National Annually Fors Marsh Group
W&I:CARE:M&P Tax preparers 9/30/2013 Mail / Online National Annually Fors Marsh Group
W&I:CARE:M&P Forms & Publications 9/30/2013 Online National Annually Fors Marsh Group
W&I:CARE:Stakeholder Partnerships, Education and Communication SPEC Partner 9/30/2013 Online National Annually Fors Marsh Group, LLC
W&I:Customer Account Services Adjustments 3/31/2014 Mailed - paper survey National Quarterly, annually Fors Marsh Group, LLC
W&I:CAS E-Help 6/8/2013 IVR Phone National Quarterly, annually PCG Enterprises, Inc.
W&I:CAS Injured Spouse 3/31/2013 Mailed - paper survey National Quarterly, Semi-annual Fors Marsh Group, LLC
W&I:CAS Practitioner Priority Service 3/31/2014 IVR Phone National Quarterly, annually ICF Macro, Inc.
W&I:CAS Toll-Free 3/31/2014 IVR Phone National Quarterly, annually ICF Macro, Inc.
W&I:CAS TE/GE Toll-Free 3/31/2014 IVR Phone National Quarterly, annually ICF Macro, Inc.
W&I:Compliance Automated Collection System 9/30/2013 IVR Phone National Quarterly, annually PCG Enterprises,
Inc.
W&I:Compliance ACS Support 9/30/2013 Live phone National Quarterly, annually PCG Enterprises,
Inc.
W&I:Compliance American Customer Satisfaction Index 3/31/2013 Mailed - paper survey National One-time National Business Center, Inc., FCG, and CFI Group
W&I:Compliance Automated Under Reporter 9/30/2013 Mailed - paper survey National Quarterly, annually ICF Macro, Inc.
W&I:Compliance Compliance Center Examination 9/30/2013 Mailed - paper survey National Quarterly, annually ICF Macro, Inc.
W&I:Compliance Compliance Center Examination Toll-Free 9/30/2013 IVR Phone National Quarterly ICF Macro, Inc.
W&I:Compliance Compliance Services Collection Operation 9/30/2013 Live phone (Call-in) National Quarterly, annually PCG Enterprises, Inc.
W&I:Compliance Innocent Spouse 9/15/2013 Mailed - paper survey National Quarterly, annually ICF Macro, Inc.
W&I:Compliance Innocent Spouse 9/15/2013 IVR Phone National Quarterly, annually ICF Macro, Inc.
W&I:R&A Taxpayer experience survey (formerly market segment survey) 10/31/2013 Mailed Survey
Customer Relations Survey
National One-time Fors Marsh Group, LLC
W&I:R&A Identity Protection Personal Identification Number 10/31/2013 Mail Survey
Customer Relations Survey
National One-time Fors Marsh Group, LLC
W&I:R&A Taxpayer experience survey (formerly market segment survey) 5/31/2014 Web National/Spanish Annual PCG Enterprises, Inc.

 

Page Last Reviewed or Updated: 13-Mar-2014

The Hr Block 2012 Tax Software

Hr block 2012 tax software Part Three -   Ganancias y Pérdidas Los cuatro capítulos de esta sección abordan las ganancias y pérdidas provenientes de inversiones. Hr block 2012 tax software Explican también cómo calcular la base de una propiedad. Hr block 2012 tax software Una ganancia proveniente de la venta o del canje de acciones, bonos u otra propiedad de inversión puede estar sujeta a impuestos o al menos parcialmente exenta de impuestos. Hr block 2012 tax software Una pérdida puede ser o no ser deducible. Hr block 2012 tax software Además, estos capítulos tratan sobre las ganancias provenientes de la venta de propiedad de uso personal, incluidas las reglas especiales que corresponden al vender su vivienda. Hr block 2012 tax software Las pérdidas por hecho fortuito y robo no relacionadas con los negocios se presentan en el capítulo 25 de la Parte Cinco. Hr block 2012 tax software Table of Contents 13. Hr block 2012 tax software   Base de BienesIntroduction Useful Items - You may want to see: Base de CostoBienes Raíces Base AjustadaAumentos a la Base Disminuciones a la Base Base Distinta al CostoBienes Recibidos por Servicios Intercambios Sujetos a Impuestos Conversiones Involuntarias Intercambios no Sujetos a Impuestos Bienes Traspasados de un Cónyuge Bienes Recibidos como Donación Bienes Heredados Bienes de Uso Personal Cambiados a Uso Comercial o de Alquiler Acciones y Bonos 14. Hr block 2012 tax software   Venta de BienesRecordatorio Introduction Useful Items - You may want to see: Ventas y CanjesQué es una Venta o Canje Cómo Calcular Pérdidas o Ganancias Canjes no Sujetos a Impuestos Traspasos entre Cónyuges Transacciones entre Partes Vinculadas Pérdidas y Ganancias de CapitalPérdidas o Ganancias Ordinarias o de Capital Bienes de Capital y Bienes que no Son de Capital Período de Tenencia Deudas Incobrables no Empresariales Ventas Ficticias Reinversiones de Ganancia de Valores Cotizados en Bolsa 15. Hr block 2012 tax software   Venta de su ViviendaRecordatorio Introduction Useful Items - You may want to see: Vivienda Principal Cómo Calcular las Pérdidas o Ganancias Precio de Venta Cantidad Recibida Base Ajustada Cantidad de Pérdidas o Ganancias Enajenaciones que no Sean Ventas Cómo Determinar la Base Cómo Excluir las GananciasExclusión Máxima Requisitos de Propietario y de Uso Exclusión Máxima Reducida Uso Comercial o Alquiler de Vivienda Cómo Declarar la VentaHipoteca financiada por el vendedor. Hr block 2012 tax software Información adicional. Hr block 2012 tax software Situaciones EspecialesExcepción para ventas a personas emparentadas o vinculadas. Hr block 2012 tax software Recuperación (Devolución) de un Subsidio Hipotecario Federal 16. Hr block 2012 tax software   Cómo Declarar Ganancias y PérdidasQué Hay de Nuevo Introduction Useful Items - You may want to see: Cómo Declarar Ganancias y Pérdidas de CapitalExcepción 1. Hr block 2012 tax software Excepción 2. Hr block 2012 tax software Presente el Formulario 1099-B o el Formulario 1099-S al IRS. Hr block 2012 tax software Pérdidas de Capital Tasas Impositivas sobre Ganancias de Capital Prev  Up  Next   Home   More Online Publications