Filing Your Taxes Online is Fast, Easy and Secure.
Start now and receive your tax refund in as little as 7 days.

1. Get Answers

Your online questions are customized to your unique tax situation.

2. Maximize your Refund

Find tax credits for everything from school tuition to buying a hybri

3. E-File for FREE

E-file free with direct deposit to get your refund in as few as 7 days.

Filing your taxes with paper mail can be difficult and it could take weeks for your refund to arrive. IRS e-file is easy, fast and secure. There is no paperwork going to the IRS so tax refunds can be processed in as little as 7 days with direct deposit. As you prepare your taxes online, you can see your tax refund in real time.

FREE audit support and representation from an enrolled agent – NEW and only from H&R Block

Send Federal Income Tax Form 1040ez

Tax Form 1040a 2012Amend 2012 Tax Return OnlineFree 1040nrH&r Block 2011File 2010 Taxes With Turbotax2008 Tax FormsI Need To File My 2012 Taxes For FreeFree Hr BlockHttps Www Freefilefillableforms Com1040 Short FormState Tax Forms 20132010 Income Tax Forms 1040ezAmending Tax ReturnAmended Tax Return 1098 TAmended 1040Ez WorksheetTax Forms1040ez Form 2013How To File Your Taxes Online For FreeWhere Can I File My State Tax Return For FreeFile Federal Taxes Free1040ez 20121040 Forms And InstructionsOnline 1040ezHow To Fill Out Form 1040ezTaxact 2011How To File Taxes As A StudentIrs Vita2012 Tax Forms 1040ez1040x Tax ReturnFree Tax Filing 2011Where To File 2012 TaxesHow To File 2012 Taxes LateHow To File Taxes When UnemployedTax Debt HelpWhere's My Amended ReturnCan 1040x Filed ElectronicallyState Taxes FilingIrsefileTaxaid Com

Send Federal Income Tax Form 1040ez

Send federal income tax form 1040ez Publication 600 - Main Contents Table of Contents Actual Expenses Optional Sales Tax Tables Instructions for the State and Local General Sales Tax Deduction WorksheetWhat if you lived in more than one state? What if you lived in more than one locality? What if your local general sales tax rate changed during 2006? What if you lived in more than one locality in the same state during 2006? Actual Expenses Generally, you can deduct the actual state and local general sales taxes (including compensating use taxes) you paid in 2006 if the tax rate was the same as the general sales tax rate. Send federal income tax form 1040ez However, sales taxes on food, clothing, medical supplies, and motor vehicles are deductible as a general sales tax even if the tax rate was less than the general sales tax rate. Send federal income tax form 1040ez If you paid sales tax on a motor vehicle at a rate higher than the general sales tax rate, you can deduct only the amount of tax that you would have paid at the general sales tax rate on that vehicle. Send federal income tax form 1040ez Motor vehicles include cars, motorcycles, motor homes, recreational vehicles, sport utility vehicles, trucks, vans, and off-road vehicles. Send federal income tax form 1040ez Also include any state and local general sales taxes paid for a leased motor vehicle. Send federal income tax form 1040ez Do not include sales taxes paid on items used in your trade or business. Send federal income tax form 1040ez To deduct your actual expenses, enter the amount on Schedule A, line 5, and enter “ST” on the dotted line to the left of the line 5 entry space. Send federal income tax form 1040ez You must keep your actual receipts showing general sales taxes paid to use this method. Send federal income tax form 1040ez Refund of general sales taxes. Send federal income tax form 1040ez   If you received a refund of state or local general sales taxes in 2006 for amounts paid in 2006, reduce your actual 2006 state and local general sales taxes by this amount. Send federal income tax form 1040ez If you received a refund of state or local general sales taxes in 2006 for prior year purchases, do not reduce your 2006 state and local general sales taxes by this amount. Send federal income tax form 1040ez But if you deducted your actual state and local general sales taxes in the earlier year and the deduction reduced your tax, you may have to include the refund in income on Form 1040, line 21. Send federal income tax form 1040ez See Recoveries in Pub. Send federal income tax form 1040ez 525 for details. Send federal income tax form 1040ez Optional Sales Tax Tables Instead of using your actual expenses, you can use the tables on pages 5 through 7 to figure your state and local general sales tax deduction. Send federal income tax form 1040ez You may also be able to add the state and local general sales taxes paid on certain specified items. Send federal income tax form 1040ez To figure your state and local general sales tax deduction using the tables, complete the worksheet below. Send federal income tax form 1040ez If your filing status is married filing separately, both you and your spouse elect to deduct sales taxes, and your spouse elects to use the optional sales tax tables, you also must use the tables to figure your state and local general sales tax deduction. Send federal income tax form 1040ez State and Local General Sales Tax Deduction Worksheet (See the instructions that begin on page 3. Send federal income tax form 1040ez ) Before you begin: See the instructions for line 1 on page 3 if: You lived in more than one state during 2006, or You had any nontaxable income in 2006. Send federal income tax form 1040ez   1. Send federal income tax form 1040ez Enter your state general sales taxes from the applicable table on page 5 or 6 (see page 3 of the instructions) 1. Send federal income tax form 1040ez $     Next. Send federal income tax form 1040ez If, for all of 2006, you lived only in Connecticut, the District of Columbia, Hawaii, Indiana, Kentucky, Maine, Maryland, Massachusetts, Michigan, Mississippi, New Jersey, Rhode Island, Virginia, or West Virginia, skip lines 2 through 5, enter -0- on line 6, and go to line 7. Send federal income tax form 1040ez Otherwise, go to line 2       2. Send federal income tax form 1040ez Did you live in Alaska, Arizona, Arkansas (Texarkana only), California (Los Angeles County only), Colorado, Georgia, Illinois, Louisiana, New York State, or North Carolina in 2006?         No. Send federal income tax form 1040ez Enter -0-                   Yes. Send federal income tax form 1040ez Enter your local general sales taxes from the applicable table on page 7 (see page 3 of the instructions)     2. Send federal income tax form 1040ez $       3. Send federal income tax form 1040ez Did your locality impose a local general sales tax in 2006? Residents of California, Nevada, and Texarkana, Arkansas, see page 3 of the instructions             No. Send federal income tax form 1040ez Skip lines 3 through 5, enter -0- on line 6, and go to line 7             Yes. Send federal income tax form 1040ez Enter your local general sales tax rate, but omit the percentage sign. Send federal income tax form 1040ez For example, if your local general sales tax rate was 2. Send federal income tax form 1040ez 5%, enter 2. Send federal income tax form 1040ez 5. Send federal income tax form 1040ez If your local general sales tax rate changed or you lived in more than one locality in the same state during 2006, see page 3 of the instructions. Send federal income tax form 1040ez (If you do not know your local general sales tax rate, contact your local government. Send federal income tax form 1040ez ) 3. Send federal income tax form 1040ez . Send federal income tax form 1040ez       4. Send federal income tax form 1040ez Did you enter -0- on line 2 above?             No. Send federal income tax form 1040ez Skip lines 4 and 5 and go to line 6             Yes. Send federal income tax form 1040ez Enter your state general sales tax rate (shown in the table heading for your state), but omit the percentage sign. Send federal income tax form 1040ez For example, if your state general sales tax rate is 6%, enter 6. Send federal income tax form 1040ez 0 4. Send federal income tax form 1040ez . Send federal income tax form 1040ez       5. Send federal income tax form 1040ez Divide line 3 by line 4. Send federal income tax form 1040ez Enter the result as a decimal (rounded to at least three places) 5. Send federal income tax form 1040ez . Send federal income tax form 1040ez       6. Send federal income tax form 1040ez Did you enter -0- on line 2 above?             No. Send federal income tax form 1040ez Multiply line 2 by line 3   6. Send federal income tax form 1040ez $     Yes. Send federal income tax form 1040ez Multiply line 1 by line 5. Send federal income tax form 1040ez If you lived in more than one locality in the same state during 2006, see page 4 of the instructions           7. Send federal income tax form 1040ez Enter your state and local general sales taxes paid on specified items, if any (see page 4 of the instructions) 7. Send federal income tax form 1040ez $   8. Send federal income tax form 1040ez Deduction for general sales taxes. Send federal income tax form 1040ez Add lines 1, 6, and 7. Send federal income tax form 1040ez Enter the result here and the total from all your state and local general sales tax deduction worksheets, if you completed more than one, on Schedule A, line 5. Send federal income tax form 1040ez Be sure to enter “ST” on the dotted line to the left of the entry space 8. Send federal income tax form 1040ez $     Instructions for the State and Local General Sales Tax Deduction Worksheet Line 1. Send federal income tax form 1040ez    If you lived in the same state for all of 2006, enter the applicable amount, based on your 2006 income and exemptions, from the optional state sales tax table for your state on page 5 or 6. Send federal income tax form 1040ez Read down the “At least-But less than” columns for your state and find the line that includes your 2006 income. Send federal income tax form 1040ez If married filing separately, do not include your spouse's income. Send federal income tax form 1040ez Your 2006 income is the amount shown on your Form 1040, line 38, plus any nontaxable items, such as the following. Send federal income tax form 1040ez Tax-exempt interest. Send federal income tax form 1040ez Veterans' benefits. Send federal income tax form 1040ez Nontaxable combat pay. Send federal income tax form 1040ez Workers' compensation. Send federal income tax form 1040ez Nontaxable part of social security and railroad retirement benefits. Send federal income tax form 1040ez Nontaxable part of IRA, pension, or annuity distributions. Send federal income tax form 1040ez Do not include rollovers. Send federal income tax form 1040ez Public assistance payments. Send federal income tax form 1040ez The exemptions column refers to the number of exemptions claimed on Form 1040, line 6d. Send federal income tax form 1040ez Do not include any additional exemptions you listed on Form 8914 for individuals displaced by Hurricane Katrina. Send federal income tax form 1040ez What if you lived in more than one state?    If you lived in more than one state during 2006, look up the table amount for each state using the above rules. Send federal income tax form 1040ez If there is no table for your state, the table amount is considered to be zero. Send federal income tax form 1040ez Multiply the table amount for each state you lived in by a fraction. Send federal income tax form 1040ez The numerator of the fraction is the number of days you lived in the state during 2006 and the denominator is the total number of days in the year (365). Send federal income tax form 1040ez Enter the total of the prorated table amounts for each state on line 1. Send federal income tax form 1040ez However, if you also lived in a locality during 2006 that imposed a local general sales tax, do not enter the total on line 1. Send federal income tax form 1040ez Instead, complete a separate worksheet for each state you lived in and enter the prorated amount for that state on line 1. Send federal income tax form 1040ez Example. Send federal income tax form 1040ez You lived in State A from January 1 through August 31, 2006 (243 days), and in State B from September 1 through December 31, 2006 (122 days). Send federal income tax form 1040ez The table amount for State A is $500. Send federal income tax form 1040ez The table amount for State B is $400. Send federal income tax form 1040ez You would figure your state general sales tax as follows. Send federal income tax form 1040ez State A: $500 x 243/365 = $333   State B: $400 x 122/365 = 134   Total = $467   If none of the localities in which you lived during 2006 imposed a local general sales tax, enter $467 on line 1 of your worksheet. Send federal income tax form 1040ez Otherwise, complete a separate worksheet for State A and State B. Send federal income tax form 1040ez Enter $333 on line 1 of the State A worksheet and $134 on line 1 of the State B worksheet. Send federal income tax form 1040ez Line 2. Send federal income tax form 1040ez   If you checked the “No” box, enter -0- on line 2, and go to line 3. Send federal income tax form 1040ez If you checked the “Yes” box and lived in the same locality for all of 2006, enter the applicable amount, based on your 2006 income and exemptions, from the optional local sales tax table for your locality on page 7. Send federal income tax form 1040ez Read down the “At least-But less than” columns for your locality and find the line that includes your 2006 income. Send federal income tax form 1040ez See the line 1 instructions on this page to figure your 2006 income. Send federal income tax form 1040ez The exemptions column refers to the number of exemptions claimed on Form 1040, line 6d. Send federal income tax form 1040ez Do not include any additional exemptions you listed on Form 8914 for individuals displaced by Hurricane Katrina. Send federal income tax form 1040ez What if you lived in more than one locality?   If you lived in more than one locality during 2006, look up the table amount for each locality using the above rules. Send federal income tax form 1040ez If there is no table for your locality, the table amount is considered to be zero. Send federal income tax form 1040ez Multiply the table amount for each locality you lived in by a fraction. Send federal income tax form 1040ez The numerator of the fraction is the number of days you lived in the locality during 2006 and the denominator is the total number of days in the year (365). Send federal income tax form 1040ez If you lived in more than one locality in the same state and the local general sales tax rate was the same for each locality, enter the total of the prorated table amounts for each locality in that state on line 2. Send federal income tax form 1040ez Otherwise, complete a separate worksheet for lines 2 through 6 for each locality and enter each prorated table amount on line 2 of the applicable worksheet. Send federal income tax form 1040ez Example. Send federal income tax form 1040ez You lived in Locality 1 from January 1 through August 31, 2006 (243 days), and in Locality 2 from September 1 through December 31, 2006 (122 days). Send federal income tax form 1040ez The table amount for Locality 1 is $100. Send federal income tax form 1040ez The table amount for Locality 2 is $150. Send federal income tax form 1040ez You would figure the amount to enter on line 2 as follows. Send federal income tax form 1040ez Note that this amount may not equal your local sales tax deduction, which is figured on line 6 of the worksheet. Send federal income tax form 1040ez Locality 1: $100 x 243/365 = $67   Locality 2: $150 x 122/365 = 50   Total = $117   Line 3. Send federal income tax form 1040ez   If you lived in California, check the “No” box if your combined state and local general sales tax rate is 7. Send federal income tax form 1040ez 25%. Send federal income tax form 1040ez Otherwise, check the “Yes” box and include on line 3 only the part of the combined rate that is more than 7. Send federal income tax form 1040ez 25%. Send federal income tax form 1040ez   If you lived in Nevada, check the “No” box if your combined state and local general sales tax rate is 6. Send federal income tax form 1040ez 5%. Send federal income tax form 1040ez Otherwise, check the “Yes” box and include on line 3 only the part of the combined rate that is more than 6. Send federal income tax form 1040ez 5%. Send federal income tax form 1040ez   If you lived in Texarkana, Arkansas, check the “Yes” box and enter “4. Send federal income tax form 1040ez 0” on line 3. Send federal income tax form 1040ez Your local general sales tax rate of 4. Send federal income tax form 1040ez 0% includes the additional 1. Send federal income tax form 1040ez 0% Arkansas state sales tax rate for Texarkana and the 1. Send federal income tax form 1040ez 5% sales tax rate for Miller County. Send federal income tax form 1040ez What if your local general sales tax rate changed during 2006?    If you checked the “Yes” box and your local general sales tax rate changed during 2006, figure the rate to enter on line 3 as follows. Send federal income tax form 1040ez Multiply each tax rate for the period it was in effect by a fraction. Send federal income tax form 1040ez The numerator of the fraction is the number of days the rate was in effect during 2006 and the denominator is the total number of days in the year (365). Send federal income tax form 1040ez Enter the total of the prorated tax rates on line 3. Send federal income tax form 1040ez Example. Send federal income tax form 1040ez Locality 1 imposed a 1% local general sales tax from January 1 through September 30, 2006 (273 days). Send federal income tax form 1040ez The rate increased to 1. Send federal income tax form 1040ez 75% for the period from October 1 through December 31, 2006 (92 days). Send federal income tax form 1040ez You would enter “1. Send federal income tax form 1040ez 189” on line 3, figured as follows. Send federal income tax form 1040ez January 1 - September 30: 1. Send federal income tax form 1040ez 00 x 273/365 = 0. Send federal income tax form 1040ez 748   October 1 - December 31: 1. Send federal income tax form 1040ez 75 x 92/365 = 0. Send federal income tax form 1040ez 441   Total = 1. Send federal income tax form 1040ez 189   What if you lived in more than one locality in the same state during 2006?    Complete a separate worksheet for lines 2 through 6 for each locality in your state if you lived in more than one locality in the same state during 2006 and either of the following applies. Send federal income tax form 1040ez Each locality did not have the same local general sales tax rate. Send federal income tax form 1040ez You lived in Texarkana, AR, or Los Angeles County, CA. Send federal income tax form 1040ez   To figure the amount to enter on line 3 of the worksheet for each locality in which you lived (except a locality for which you used the table on page 7 to figure your local general sales tax deduction), multiply the local general sales tax rate by a fraction. Send federal income tax form 1040ez The numerator of the fraction is the number of days you lived in the locality during 2006 and the denominator is the total number of days in the year (365). Send federal income tax form 1040ez Example. Send federal income tax form 1040ez You lived in Locality 1 from January 1 through August 31, 2006 (243 days), and in Locality 2 from September 1 through December 31, 2006 (122 days). Send federal income tax form 1040ez The local general sales tax rate for Locality 1 is 1%. Send federal income tax form 1040ez The rate for Locality 2 is 1. Send federal income tax form 1040ez 75%. Send federal income tax form 1040ez You would enter “0. Send federal income tax form 1040ez 666” on line 3 for the Locality 1 worksheet and “0. Send federal income tax form 1040ez 585” for the Locality 2 worksheet, figured as follows. Send federal income tax form 1040ez Locality 1: 1. Send federal income tax form 1040ez 00 x 243/365 = 0. Send federal income tax form 1040ez 666   Locality 2: 1. Send federal income tax form 1040ez 75 x 122/365 = 0. Send federal income tax form 1040ez 585   Line 6. Send federal income tax form 1040ez   If you lived in more than one locality in the same state during 2006, you should have completed line 1 only on the first worksheet for that state and separate worksheets for lines 2 through 6 for any other locality within that state in which you lived during 2006. Send federal income tax form 1040ez If you checked the “Yes” box on line 6 of any of those worksheets, multiply line 5 of that worksheet by the amount that you entered on line 1 for that state on the first worksheet. Send federal income tax form 1040ez Line 7. Send federal income tax form 1040ez    Enter on line 7 any state and local general sales taxes paid on the following specified items. Send federal income tax form 1040ez If you are completing more than one worksheet, include the total for line 7 on only one of the worksheets. Send federal income tax form 1040ez A motor vehicle (including a car, motorcycle, motor home, recreational vehicle, sport utility vehicle, truck, van, and off-road vehicle). Send federal income tax form 1040ez Also include any state and local general sales taxes paid for a leased motor vehicle. Send federal income tax form 1040ez If the state sales tax rate on these items is higher than the general sales tax rate, only include the amount of tax you would have paid at the general sales tax rate. Send federal income tax form 1040ez An aircraft or boat, if the tax rate was the same as the general sales tax rate. Send federal income tax form 1040ez A home (including a mobile home or prefabricated home) or substantial addition to or major renovation of a home, but only if the tax rate was the same as the general sales tax rate and any of the following applies. Send federal income tax form 1040ez Your state or locality imposes a general sales tax directly on the sale of a home or on the cost of a substantial addition or major renovation. Send federal income tax form 1040ez You purchased the materials to build a home or substantial addition or to perform a major renovation and paid the sales tax directly. Send federal income tax form 1040ez Under your state law, your contractor is considered your agent in the construction of the home or substantial addition or the performance of a major renovation. Send federal income tax form 1040ez The contract must state that the contractor is authorized to act in your name and must follow your directions on construction decisions. Send federal income tax form 1040ez In this case, you will be considered to have purchased any items subject to a sales tax and to have paid the sales tax directly. Send federal income tax form 1040ez   Do not include sales taxes paid on items used in your trade or business. Send federal income tax form 1040ez If you received a refund of state or local general sales taxes in 2006, see Refund of general sales taxes on page 1. Send federal income tax form 1040ez Prev  Up  Next   Home   More Online Publications
Español

Maps

Find a variety of maps, including environmental maps, state maps, weather maps, and more.

The Send Federal Income Tax Form 1040ez

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