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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.

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Irs Extension Form

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Irs Extension Form

Irs extension form Index A Adjusted basis for installment sale, Adjusted basis for installment sale purposes. Irs extension form Assistance (see Tax help) B Basis Adjusted, Adjusted basis. Irs extension form Assumed mortgage, Buyer Assumes Mortgage Installment obligation, Basis. Irs extension form , Basis in installment obligation. Irs extension form , Basis in installment obligation. Irs extension form Installment sale, Adjusted basis for installment sale purposes. Irs extension form Repossessed property, Basis in repossessed property. Irs extension form , Basis. Irs extension form Bond, Bond. Irs extension form Buyer's note, Buyer's note. Irs extension form C Contingent payment sale, Contingent Payment Sale Contract price, Contract price. Irs extension form D Dealer sales, special rule, Dealer sales. Irs extension form Depreciation recapture income, Depreciation Recapture Income Disposition of installment obligation, Disposition of an Installment Obligation E Electing out, Electing Out of the Installment Method Escrow account, Escrow Account F Fair market value, Fair market value (FMV). Irs extension form , Fair market value (FMV). Irs extension form Figuring installment sale income, Figuring Installment Sale Income Form 4797, Form 4797, Form 4797. Irs extension form 6252, Form 6252, Reporting an Installment Sale 8594, Reporting requirement. Irs extension form Schedule D (Form 1040), Schedule D (Form 1040), Other forms. Irs extension form , Schedule D (Form 1040). Irs extension form Free tax services, Free help with your tax return. Irs extension form G Gross profit percentage, Gross profit percentage. Irs extension form Gross profit, defined, Gross profit. Irs extension form Guarantee, Debt not payable on demand. Irs extension form H Help (see Tax help) I Installment obligation Defined, Installment obligation. Irs extension form Disposition, Disposition of an Installment Obligation Used as security, Installment Obligation Used as Security (Pledge Rule) Installment Sale, What Is an Installment Sale? Interest Escrow account, Escrow Account Income, Interest Income Reporting, Seller-financed mortgage. Irs extension form Unstated, Installment income after 2013. Irs extension form Interest on deferred tax, Interest on Deferred Tax Exceptions, Exceptions. Irs extension form L Like-kind exchange, Like-Kind Exchange N Note Buyer's, Buyer's note. Irs extension form Third-party, Third-party note. Irs extension form O Original issue discount, Installment income after 2013. Irs extension form P Payments considered received, Payments Received or Considered Received Buyer assumes debts, Buyer Assumes Other Debts Buyer pays seller's expenses, Buyer Pays Seller's Expenses Mortgage assumed, Buyer Assumes Mortgage Pledge rule, Installment Obligation Used as Security (Pledge Rule) Payments received, Payments Received or Considered Received Pledge rule, Installment Obligation Used as Security (Pledge Rule) Publications (see Tax help) R Related person Land sale, Land transfers between related persons. Irs extension form Reporting sale to, Related person. Irs extension form Sale to, Sale to a Related Person Reporting installment sale, Reporting Installment Sale Income, Reporting an Installment Sale Repossession, Repossession Holding period for resale, Holding period for resales. Irs extension form Personal property, Personal Property Real property, Real Property S Sale at a loss, Sale at a loss. Irs extension form Sale of Business, Sale of a Business Home, Sale of Your Home Land between related persons, Land transfers between related persons. Irs extension form Partnership interest, Sale of Partnership Interest Several assets, Single Sale of Several Assets, Several assets. Irs extension form Stock or securities, Stock or securities. Irs extension form Sales by dealers, Dealer sales. Irs extension form Section 1274, Section 1274 Exceptions, Exceptions to Sections 1274 and 483 Section 483, Section 483 Exceptions, Exceptions to Sections 1274 and 483 Selling expenses, Selling expenses. Irs extension form Selling price Defined, Selling price. Irs extension form Reduced, Selling Price Reduced Single sale of several assets, Single Sale of Several Assets, Several assets. Irs extension form T Tax help, How To Get Tax Help Third-party note, Third-party note. Irs extension form TTY/TDD information, How To Get Tax Help U Unstated interest, Installment income after 2013. Irs extension form Prev  Up     Home   More Online Publications
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How to Apply for an EIN

Applying for an EIN is a free service offered by the Internal Revenue Service. Beware of Web sites on the Internet that charge for this free service.

If you are a home-care service recipient who has a previously assigned EIN either as a sole proprietor or as a household employer, do not apply for a new EIN. Use the EIN previously provided. If you can not locate your EIN for any reason, follow the instructions on the Lost or Misplaced Your EIN? Web page.

Apply Online
The Internet EIN application is the preferred method for customers to apply for and obtain an EIN. Once the application is completed, the information is validated during the online session, and an EIN is issued immediately. The online application process is available for all entities whose principal business, office or agency, or legal residence (in the case of an individual), is located in the United States or U.S. Territories. The principal officer, general partner, grantor, owner, trustor etc. must have a valid Taxpayer Identification Number (Social Security Number, Employer Identification Number, or Individual Taxpayer Identification Number) in order to use the online application.

Apply By FAX
Taxpayers can FAX the completed Form SS-4 (PDF) application to their state FAX number (see Where to File - Business Forms and Filing Addresses), after ensuring that the Form SS-4 contains all of the required information. If it is determined that the entity needs a new EIN, one will be assigned using the appropriate procedures for the entity type. If the taxpayer's fax number is provided, a fax will be sent back with the EIN within four (4) business days.

Apply By Mail
The processing timeframe for an EIN application received by mail is four weeks. Ensure that the Form SS-4 (PDF) contains all of the required information. If it is determined that the entity needs a new EIN, one will be assigned using the appropriate procedures for the entity type and mailed to the taxpayer. Find out where to mail Form SS-4 on the "Where to File Your Taxes" (for Form SS-4) page.

Apply by Telephone – International Applicants
International applicants may call 267-941-1099 (not a toll-free number) 6:00 a.m. to 11:00 p.m. (Eastern Time) Monday through Friday to obtain their EIN. The person making the call must be authorized to receive the EIN and answer questions concerning the Form SS-4 (PDF), Application for Employer Identification Number. Complete the Third Party Designee section only if you want to authorize the named individual to receive the entity’s EIN and answer questions about the completion of Form SS-4. The designee’s authority terminates at the time the EIN is assigned and released to the designee. You must complete the signature area for the authorization to be valid.

Other Important Information

Daily Limitation of an Employer Identification Number
Effective May 21, 2012, to ensure fair and equitable treatment for all taxpayers, the Internal Revenue Service will limit Employer Identification Number (EIN) issuance to one per responsible party per day. This limitation is applicable to all requests for EINs whether online or by fax or mail. We apologize for any inconvenience this may cause.

Responsible Party
In order to identify the correct individuals and entities applying for EINs, language changes have been made to the EIN process. Refer to Responsible Parties and Nominees to learn about these important changes before applying for an EIN.

Third Party Authorization
The Third Party Designee section must be completed at the bottom of the Form SS-4. The Form SS-4 must also be signed by the taxpayer for the third party designee authorization to be valid. The Form SS-4 must be mailed or faxed to the appropriate service center. The third party designee's authority terminates at the time the EIN is assigned and released to the designee.

Page Last Reviewed or Updated: 03-Jan-2014

The Irs Extension Form

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