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1040 ez download 16. 1040 ez download   Reporting Gains and Losses Table of Contents What's New Introduction Useful Items - You may want to see: Reporting Capital Gains and Losses Exception 1. 1040 ez download Exception 2. 1040 ez download File Form 1099-B or Form 1099-S with the IRS. 1040 ez download Capital Losses Capital Gain Tax Rates What's New Maximum capital gain rates. 1040 ez download . 1040 ez download  For 2013, the maximum capital gain rates are 0%, 15%, 20%, 25%, and 28%. 1040 ez download Introduction This chapter discusses how to report capital gains and losses from sales, exchanges, and other dispositions of investment property on Form 8949 and Schedule D (Form 1040). 1040 ez download The discussion includes the following topics. 1040 ez download How to report short-term gains and losses. 1040 ez download How to report long-term gains and losses. 1040 ez download How to figure capital loss carryovers. 1040 ez download How to figure your tax on a net capital gain. 1040 ez download If you sell or otherwise dispose of property used in a trade or business or for the production of income, see Publication 544, Sales and Other Dispositions of Assets, before completing Schedule D (Form 1040). 1040 ez download Useful Items - You may want to see: Publication 537 Installment Sales 544 Sales and Other Dispositions of Assets 550 Investment Income and Expenses Form (and Instructions) 4797 Sales of Business Property 6252 Installment Sale Income 8582 Passive Activity Loss Limitations 8949 Sales and Other Dispositions of Capital Assets Schedule D (Form 1040) Capital Gains and Losses Reporting Capital Gains and Losses Generally, report capital gains and losses on Form 8949. 1040 ez download Complete Form 8949 before you complete line 1b, 2, 3, 8b, 9, or 10 of Schedule D (Form 1040). 1040 ez download Use Form 8949 to report: The sale or exchange of a capital asset not reported on another form or schedule; Gains from involuntary conversions (other than from casualty or theft) of capital assets not held for business or profit; and Nonbusiness bad debts. 1040 ez download Use Schedule D (Form 1040): To figure the overall gain or loss from transactions reported on Form 8949; To report a gain from Form 6252 or Part I of Form 4797; To report a gain or loss from Form 4684, 6781, or 8824; To report capital gain distributions not reported directly on Form 1040 or Form 1040A; To report a capital loss carryover from the previous tax year to the current tax year; To report your share of a gain or (loss) from a partnership, S corporation, estate, or trust; To report transactions reported to you on a Form 1099-B (or substitute statement) showing basis was reported to the IRS and to which none of the Form 8949 adjustments or codes apply; and To report undistributed long-term capital gains from Form 2439. 1040 ez download On Form 8949, enter all sales and exchanges of capital assets, including stocks, bonds, etc. 1040 ez download , and real estate (if not reported on Form 4684, 4797, 6252, 6781, 8824, or line 1a or 8a of Schedule D). 1040 ez download Include these transactions even if you did not receive a Form 1099-B or 1099-S (or substitute statement) for the transaction. 1040 ez download Report short-term gains or losses in Part I. 1040 ez download Report long-term gains or losses in Part II. 1040 ez download Use as many Forms 8949 as you need. 1040 ez download Exceptions to filing Form 8949 and Schedule D (Form 1040). 1040 ez download   There are certain situations where you may not have to file Form 8949 and/or Schedule D (Form 1040). 1040 ez download Exception 1. 1040 ez download   You do not have to file Form 8949 or Schedule D (Form 1040) if you have no capital losses and your only capital gains are capital gain distributions from Form(s) 1099-DIV, box 2a (or substitute statements). 1040 ez download (If any Form(s) 1099-DIV (or substitute statements) you receive have an amount in box 2b (unrecaptured section 1250 gain), box 2c (section 1202 gain), or box 2d (collectibles (28%) gain), you do not qualify for this exception. 1040 ez download ) If you qualify for this exception, report your capital gain distributions directly on line 13 of Form 1040 (and check the box on line 13). 1040 ez download Also use the Qualified Dividends and Capital Gain Tax Worksheet in the Form 1040 instructions to figure your tax. 1040 ez download You can report your capital gain distributions on line 10 of Form 1040A, instead of on Form 1040, if none of the Forms 1099-DIV (or substitute statements) you received have an amount in box 2b, 2c, or 2d, and you do not have to file Form 1040. 1040 ez download Exception 2. 1040 ez download   You must file Schedule D (Form 1040), but generally do not have to file Form 8949, if Exception 1 does not apply and your only capital gains and losses are: Capital gain distributions; A capital loss carryover; A gain from Form 2439 or 6252 or Part I of Form 4797; A gain or loss from Form 4684, 6781, or 8824; A gain or loss from a partnership, S corporation, estate, or trust; or Gains and losses from transactions for which you received a Form 1099-B (or substitute statement) that shows the basis was reported to the IRS and for which you do not need to make any adjustments in column (g) of Form 8949 or enter any codes in column (f) of Form 8949. 1040 ez download Installment sales. 1040 ez download   You cannot use the installment method to report a gain from the sale of stock or securities traded on an established securities market. 1040 ez download You must report the entire gain in the year of sale (the year in which the trade date occurs). 1040 ez download Passive activity gains and losses. 1040 ez download    If you have gains or losses from a passive activity, you may also have to report them on Form 8582. 1040 ez download In some cases, the loss may be limited under the passive activity rules. 1040 ez download Refer to Form 8582 and its instructions for more information about reporting capital gains and losses from a passive activity. 1040 ez download Form 1099-B transactions. 1040 ez download   If you sold property, such as stocks, bonds, or certain commodities, through a broker, you should receive Form 1099-B or substitute statement from the broker. 1040 ez download Use the Form 1099-B or the substitute statement to complete Form 8949. 1040 ez download If you sold a covered security in 2013, your broker should send you a Form 1099-B (or substitute statement) that shows your basis. 1040 ez download This will help you complete Form 8949. 1040 ez download Generally, a covered security is a security you acquired after 2010. 1040 ez download   Report the gross proceeds shown in box 2a of Form 1099-B as the sales price in column (d) of either Part I or Part II of Form 8949, whichever applies. 1040 ez download However, if the broker advises you, in box 2a of Form 1099-B, that gross proceeds (sales price) less commissions and option premiums were reported to the IRS, enter that net sales price in column (d) of either Part I or Part II of Form 8949, whichever applies. 1040 ez download    Include in column (g) any expense of sale, such as broker's fees, commissions, state and local transfer taxes, and option premiums, unless you reported the net sales price in column (d). 1040 ez download If you include an expense of sale in column (g), enter “E” in column (f). 1040 ez download Form 1099-CAP transactions. 1040 ez download   If a corporation in which you own stock has had a change in control or a substantial change in capital structure, you should receive Form 1099-CAP or a substitute statement from the corporation. 1040 ez download Use the Form 1099-CAP or substitute statement to fill in Form 8949. 1040 ez download If your computations show that you would have a loss because of the change, do not enter any amounts on Form 8949 or Schedule D (Form 1040). 1040 ez download You cannot claim a loss on Schedule D (Form 1040) as a result of this transaction. 1040 ez download   Report the aggregate amount received shown in box 2 of Form 1099-CAP as the sales price in column (d) of either Part I or Part II of Form 8949, whichever applies. 1040 ez download Form 1099-S transactions. 1040 ez download   If you sold or traded reportable real estate, you generally should receive from the real estate reporting person a Form 1099-S showing the gross proceeds. 1040 ez download    “Reportable real estate” is defined as any present or future ownership interest in any of the following: Improved or unimproved land, including air space; Inherently permanent structures, including any residential, commercial, or industrial building; A condominium unit and its accessory fixtures and common elements, including land; and Stock in a cooperative housing corporation (as defined in section 216 of the Internal Revenue Code). 1040 ez download   A “real estate reporting person” could include the buyer's attorney, your attorney, the title or escrow company, a mortgage lender, your broker, the buyer's broker, or the person acquiring the biggest interest in the property. 1040 ez download   Your Form 1099-S will show the gross proceeds from the sale or exchange in box 2. 1040 ez download See the Instructions for Form 8949 and the Instructions for Schedule D (Form 1040) for how to report these transactions and include them in Part I or Part II of Form 8949 as appropriate. 1040 ez download However, report like-kind exchanges on Form 8824 instead. 1040 ez download   It is unlawful for any real estate reporting person to separately charge you for complying with the requirement to file Form 1099-S. 1040 ez download Nominees. 1040 ez download   If you receive gross proceeds as a nominee (that is, the gross proceeds are in your name but actually belong to someone else), see the Instructions for Form 8949 for how to report these amounts on Form 8949. 1040 ez download File Form 1099-B or Form 1099-S with the IRS. 1040 ez download   If you received gross proceeds as a nominee in 2013, you must file a Form 1099-B or Form 1099-S for those proceeds with the IRS. 1040 ez download Send the Form 1099-B or Form 1099-S with a Form 1096, Annual Summary and Transmittal of U. 1040 ez download S. 1040 ez download Information Returns, to your Internal Revenue Service Center by February 28, 2014 (March 31, 2014, if you file Form 1099-B or Form 1099-S electronically). 1040 ez download Give the actual owner of the proceeds Copy B of the Form 1099-B or Form 1099-S by February 18, 2014. 1040 ez download On Form 1099-B, you should be listed as the “Payer. 1040 ez download ” The other owner should be listed as the “Recipient. 1040 ez download ” On Form 1099-S, you should be listed as the “Filer. 1040 ez download ” The other owner should be listed as the “Transferor. 1040 ez download ” You do not have to file a Form 1099-B or Form 1099-S to show proceeds for your spouse. 1040 ez download For more information about the reporting requirements and the penalties for failure to file (or furnish) certain information returns, see the General Instructions for Certain Information Returns. 1040 ez download If you are filing electronically see Publication 1220. 1040 ez download Sale of property bought at various times. 1040 ez download   If you sell a block of stock or other property that you bought at various times, report the short-term gain or loss from the sale on one row in Part I of Form 8949, and the long-term gain or loss on one row in Part II of Form 8949. 1040 ez download Write “Various” in column (b) for the “Date acquired. 1040 ez download ” Sale expenses. 1040 ez download    On Form 8949, include in column (g) any expense of sale, such as broker's fees, commissions, state and local transfer taxes, and option premiums, unless you reported the net sales price in column (d). 1040 ez download If you include an expense of sale in column (g), enter “E” in column (f). 1040 ez download   For more information about adjustments to basis, see chapter 13. 1040 ez download Short-term gains and losses. 1040 ez download   Capital gain or loss on the sale or trade of investment property held 1 year or less is a short-term capital gain or loss. 1040 ez download You report it in Part I of Form 8949. 1040 ez download   You combine your share of short-term capital gain or loss from partnerships, S corporations, estates, and trusts, and any short-term capital loss carryover, with your other short-term capital gains and losses to figure your net short-term capital gain or loss on line 7 of Schedule D (Form 1040). 1040 ez download Long-term gains and losses. 1040 ez download    A capital gain or loss on the sale or trade of investment property held more than 1 year is a long-term capital gain or loss. 1040 ez download You report it in Part II of Form 8949. 1040 ez download   You report the following in Part II of Schedule D (Form 1040): Undistributed long-term capital gains from a mutual fund (or other regulated investment company) or real estate investment trust (REIT); Your share of long-term capital gains or losses from partnerships, S corporations, estates, and trusts; All capital gain distributions from mutual funds and REITs not reported directly on line 10 of Form 1040A or line 13 of Form 1040; and Long-term capital loss carryovers. 1040 ez download    The result after combining these items with your other long-term capital gains and losses is your net long-term capital gain or loss (Schedule D (Form 1040), line 15). 1040 ez download Total net gain or loss. 1040 ez download   To figure your total net gain or loss, combine your net short-term capital gain or loss (Schedule D (Form 1040), line 7) with your net long-term capital gain or loss (Schedule D (Form 1040), line 15). 1040 ez download Enter the result on Schedule D (Form 1040), Part III, line 16. 1040 ez download If your losses are more than your gains, see Capital Losses , next. 1040 ez download If both lines 15 and 16 of your Schedule D (Form 1040) are gains and your taxable income on your Form 1040 is more than zero, see Capital Gain Tax Rates , later. 1040 ez download Capital Losses If your capital losses are more than your capital gains, you can claim a capital loss deduction. 1040 ez download Report the amount of the deduction on line 13 of Form 1040, in parentheses. 1040 ez download Limit on deduction. 1040 ez download   Your allowable capital loss deduction, figured on Schedule D (Form 1040), is the lesser of: $3,000 ($1,500 if you are married and file a separate return); or Your total net loss as shown on line 16 of Schedule D (Form 1040). 1040 ez download   You can use your total net loss to reduce your income dollar for dollar, up to the $3,000 limit. 1040 ez download Capital loss carryover. 1040 ez download   If you have a total net loss on line 16 of Schedule D (Form 1040) that is more than the yearly limit on capital loss deductions, you can carry over the unused part to the next year and treat it as if you had incurred it in that next year. 1040 ez download If part of the loss is still unused, you can carry it over to later years until it is completely used up. 1040 ez download   When you figure the amount of any capital loss carryover to the next year, you must take the current year's allowable deduction into account, whether or not you claimed it and whether or not you filed a return for the current year. 1040 ez download   When you carry over a loss, it remains long term or short term. 1040 ez download A long-term capital loss you carry over to the next tax year will reduce that year's long-term capital gains before it reduces that year's short-term capital gains. 1040 ez download Figuring your carryover. 1040 ez download   The amount of your capital loss carryover is the amount of your total net loss that is more than the lesser of: Your allowable capital loss deduction for the year; or Your taxable income increased by your allowable capital loss deduction for the year and your deduction for personal exemptions. 1040 ez download   If your deductions are more than your gross income for the tax year, use your negative taxable income in computing the amount in item (2). 1040 ez download    Complete the Capital Loss Carryover Worksheet in the Instructions for Schedule D or Publication 550 to determine the part of your capital loss that you can carry over. 1040 ez download Example. 1040 ez download Bob and Gloria sold securities in 2013. 1040 ez download The sales resulted in a capital loss of $7,000. 1040 ez download They had no other capital transactions. 1040 ez download Their taxable income was $26,000. 1040 ez download On their joint 2013 return, they can deduct $3,000. 1040 ez download The unused part of the loss, $4,000 ($7,000 − $3,000), can be carried over to 2014. 1040 ez download If their capital loss had been $2,000, their capital loss deduction would have been $2,000. 1040 ez download They would have no carryover. 1040 ez download Use short-term losses first. 1040 ez download   When you figure your capital loss carryover, use your short-term capital losses first, even if you incurred them after a long-term capital loss. 1040 ez download If you have not reached the limit on the capital loss deduction after using the short-term capital losses, use the long-term capital losses until you reach the limit. 1040 ez download Decedent's capital loss. 1040 ez download    A capital loss sustained by a decedent during his or her last tax year (or carried over to that year from an earlier year) can be deducted only on the final income tax return filed for the decedent. 1040 ez download The capital loss limits discussed earlier still apply in this situation. 1040 ez download The decedent's estate cannot deduct any of the loss or carry it over to following years. 1040 ez download Joint and separate returns. 1040 ez download   If you and your spouse once filed separate returns and are now filing a joint return, combine your separate capital loss carryovers. 1040 ez download However, if you and your spouse once filed a joint return and are now filing separate returns, any capital loss carryover from the joint return can be deducted only on the return of the spouse who actually had the loss. 1040 ez download Capital Gain Tax Rates The tax rates that apply to a net capital gain are generally lower than the tax rates that apply to other income. 1040 ez download These lower rates are called the maximum capital gain rates. 1040 ez download The term “net capital gain” means the amount by which your net long-term capital gain for the year is more than your net short-term capital loss. 1040 ez download For 2013, the maximum capital gain rates are 0%, 15%, 20%, 25%, and 28%. 1040 ez download See Table 16-1 for details. 1040 ez download If you figure your tax using the maximum capital gain rate and the regular tax computation results in a lower tax, the regular tax computation applies. 1040 ez download Example. 1040 ez download All of your net capital gain is from selling collectibles, so the capital gain rate would be 28%. 1040 ez download If you are otherwise subject to a rate lower than 28%, the 28% rate does not apply. 1040 ez download Investment interest deducted. 1040 ez download   If you claim a deduction for investment interest, you may have to reduce the amount of your net capital gain that is eligible for the capital gain tax rates. 1040 ez download Reduce it by the amount of the net capital gain you choose to include in investment income when figuring the limit on your investment interest deduction. 1040 ez download This is done on the Schedule D Tax Worksheet or the Qualified Dividends and Capital Gain Tax Worksheet. 1040 ez download For more information about the limit on investment interest, see Interest Expenses in chapter 3 of Publication 550. 1040 ez download Table 16-1. 1040 ez download What Is Your Maximum Capital Gain Rate? IF your net capital gain is from . 1040 ez download . 1040 ez download . 1040 ez download THEN your  maximum capital gain rate is . 1040 ez download . 1040 ez download . 1040 ez download a collectibles gain 28% an eligible gain on qualified small business stock minus the section 1202 exclusion 28% an unrecaptured section 1250 gain 25% other gain1 and the regular tax rate that would apply is 39. 1040 ez download 6% 20% other gain1 and the regular tax rate that would apply is 25%, 28%, 33%, or 35% 15% other gain1 and the regular tax rate that would apply is 10% or 15% 0% 1 Other gain means any gain that is not collectibles gain, gain on qualified small business stock, or unrecaptured section 1250 gain. 1040 ez download     Collectibles gain or loss. 1040 ez download   This is gain or loss from the sale or trade of a work of art, rug, antique, metal (such as gold, silver, and platinum bullion), gem, stamp, coin, or alcoholic beverage held more than 1 year. 1040 ez download   Collectibles gain includes gain from sale of an interest in a partnership, S corporation, or trust due to unrealized appreciation of collectibles. 1040 ez download Gain on qualified small business stock. 1040 ez download    If you realized a gain from qualified small business stock that you held more than 5 years, you generally can exclude some or all of your gain under section 1202. 1040 ez download The eligible gain minus your section 1202 exclusion is a 28% rate gain. 1040 ez download See Gains on Qualified Small Business Stock in chapter 4 of Publication 550. 1040 ez download Unrecaptured section 1250 gain. 1040 ez download    Generally, this is any part of your capital gain from selling section 1250 property (real property) that is due to depreciation (but not more than your net section 1231 gain), reduced by any net loss in the 28% group. 1040 ez download Use the Unrecaptured Section 1250 Gain Worksheet in the Schedule D (Form 1040) instructions to figure your unrecaptured section 1250 gain. 1040 ez download For more information about section 1250 property and section 1231 gain, see chapter 3 of Publication 544. 1040 ez download Tax computation using maximum capital gain rates. 1040 ez download   Use the Qualified Dividends and Capital Gain Tax Worksheet or the Schedule D Tax Worksheet (whichever applies) to figure your tax if you have qualified dividends or net capital gain. 1040 ez download You have net capital gain if Schedule D (Form 1040), lines 15 and 16, are both gains. 1040 ez download Schedule D Tax Worksheet. 1040 ez download   Use the Schedule D Tax Worksheet in the Schedule D (Form 1040) instructions to figure your tax if: You have to file Schedule D (Form 1040); and Schedule D (Form 1040), line 18 (28% rate gain) or line 19 (unrecaptured section 1250 gain), is more than zero. 1040 ez download Qualified Dividends and Capital Gain Tax Worksheet. 1040 ez download   If you do not have to use the Schedule D Tax Worksheet (as explained above) and any of the following apply, use the Qualified Dividends and Capital Gain Tax Worksheet in the instructions for Form 1040 or Form 1040A (whichever you file) to figure your tax. 1040 ez download You received qualified dividends. 1040 ez download (See Qualified Dividends in chapter 8. 1040 ez download ) You do not have to file Schedule D (Form 1040) and you received capital gain distributions. 1040 ez download (See Exceptions to filing Form 8949 and Schedule D (Form 1040) , earlier. 1040 ez download ) Schedule D (Form 1040), lines 15 and 16, are both more than zero. 1040 ez download Alternative minimum tax. 1040 ez download   These capital gain rates are also used in figuring alternative minimum tax. 1040 ez download Prev  Up  Next   Home   More Online Publications
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The 1040 Ez Download

1040 ez download Publication 509 - Main Content Table of Contents General Tax CalendarFirst Quarter Second Quarter Third Quarter Fourth Quarter Fiscal-Year Taxpayers Employer's Tax CalendarFirst Quarter Second Quarter Third Quarter Fourth Quarter Excise Tax CalendarFirst Quarter Second Quarter Third Quarter Fourth Quarter How To Get Tax Help General Tax Calendar This tax calendar has the due dates for 2014 that most taxpayers will need. 1040 ez download Employers and persons who pay excise taxes also should use the Employer's Tax Calendar and the Excise Tax Calendar . 1040 ez download Fiscal-year taxpayers. 1040 ez download   If you file your income tax return for a fiscal year rather than the calendar year, you must change some of the dates in this calendar. 1040 ez download These changes are described under Fiscal-Year Taxpayers at the end of this calendar. 1040 ez download First Quarter The first quarter of a calendar year is made up of January, February, and March. 1040 ez download Second Quarter The second quarter of a calendar year is made up of April, May, and June. 1040 ez download Third Quarter The third quarter of a calendar year is made up of July, August, and September. 1040 ez download Fourth Quarter The fourth quarter of a calendar year is made up of October, November, and December. 1040 ez download Fiscal-Year Taxpayers If you use a fiscal year (rather than the calendar year) as your tax year, you should change some of the dates in this calendar. 1040 ez download Use the following general guidelines to make these changes. 1040 ez download The 3 months that make up each quarter of a fiscal year may be different from those of each calendar quarter, depending on when the fiscal year begins. 1040 ez download Also see Saturday, Sunday, or legal holiday, earlier. 1040 ez download Individuals Form 1040. 1040 ez download    This form is due on the 15th day of the 4th month after the end of your tax year. 1040 ez download Form 4868 is used to request an extension of time to file Form 1040. 1040 ez download Estimated tax payments (Form 1040-ES). 1040 ez download   Payments are due on the 15th day of the 4th, 6th, and 9th months of your tax year and on the 15th day of the 1st month after your tax year ends. 1040 ez download Partnerships Form 1065. 1040 ez download   This form is due on the 15th day of the 4th month after the end of the partnership's tax year. 1040 ez download Provide each partner with a copy of Schedule K-1 (Form 1065) or a substitute Schedule K-1. 1040 ez download Form 1065-B (electing large partnerships). 1040 ez download   This form is due on the 15th day of the 4th month after the end of the partnership's tax year. 1040 ez download Provide each partner with a copy of Schedule K-1 (Form 1065-B) or a substitute Schedule K-1 by the first March 15 following the close of the partnership's tax year. 1040 ez download Corporations and S Corporations Form 1120 and Form 1120S (or Form 7004). 1040 ez download   These forms are due on the 15th day of the 3rd month after the end of the corporation's tax year. 1040 ez download S corporations must provide each shareholder with a copy of Schedule K-1 (Form 1120S) or a substitute Schedule K-1. 1040 ez download Form 7004 is used to request an extension of time to file Form 1120 or Form 1120S. 1040 ez download Estimated tax payments. 1040 ez download   Payments are due on the 15th day of the 4th, 6th, 9th, and 12th months of the corporation's tax year. 1040 ez download Form 2553. 1040 ez download   This form is used to choose S corporation treatment. 1040 ez download It is due no more than two months and 15 days after the beginning of the tax year the election is to take effect or at any time during the preceding tax year. 1040 ez download Employer's Tax Calendar This tax calendar covers various due dates of interest to employers. 1040 ez download Principally, it covers the following federal taxes. 1040 ez download Income tax you withhold from your employees' wages or from nonpayroll amounts you pay out. 1040 ez download Social security and Medicare taxes (FICA taxes) you withhold from your employees' wages and the social security and Medicare taxes you must pay as an employer. 1040 ez download Federal unemployment (FUTA) tax you must pay as an employer. 1040 ez download The calendar lists due dates for filing returns and for making deposits of these three taxes throughout the year. 1040 ez download Use this calendar with Publication 15 (Circular E), which gives the deposit rules. 1040 ez download Forms you may need. 1040 ez download   The following is a list and description of the primary employment tax forms you may need. 1040 ez download Form 940, Employer's Annual Federal Unemployment (FUTA) Tax Return. 1040 ez download This form is due the last day of the first calendar month after the calendar year ends. 1040 ez download Use it to report the FUTA tax on wages you paid. 1040 ez download Form 941, Employer's QUARTERLY Federal Tax Return. 1040 ez download This form is due the last day of the first calendar month after the calendar quarter ends. 1040 ez download Use it to report social security and Medicare taxes and withheld income taxes on wages if your employees are not farm workers or household employees. 1040 ez download Form 943, Employer's Annual Federal Tax Return for Agricultural Employees. 1040 ez download This form is due the last day of the first calendar month after the calendar year ends. 1040 ez download Use it to report social security and Medicare taxes and withheld income taxes on wages if your employees are farm workers. 1040 ez download Form 944, Employer's ANNUAL Federal Tax Return. 1040 ez download This form is due the last day of the first calendar month after the calendar year ends. 1040 ez download Certain small employers use it instead of Form 941 to report social security and Medicare taxes and withheld income tax. 1040 ez download Form 945, Annual Return of Withheld Federal Income Tax. 1040 ez download This form is due the last day of the first calendar month after the calendar year ends. 1040 ez download Use it to report income tax withheld on all nonpayroll items. 1040 ez download Nonpayroll items include the following. 1040 ez download Backup withholding. 1040 ez download Withholding on pensions, annuities, IRAs, and gambling winnings. 1040 ez download Payments of Indian gaming profits to tribal members. 1040 ez download Fiscal-year taxpayers. 1040 ez download   The dates in this calendar apply whether you use a fiscal year or the calendar year as your tax year. 1040 ez download The only exception is the date for filing Forms 5500, Annual Return/Report of Employee Benefit Plan, and 5500-EZ, Annual Return of One-Participant (Owners and Their Spouses) Retirement Plan. 1040 ez download These employee benefit plan forms are due by the last day of the seventh month after the plan year ends. 1040 ez download See July 31 , later. 1040 ez download Extended due dates. 1040 ez download   If you timely deposit in full the tax you are required to report on Form 940, 941, 943, 944, or 945, you have an additional 10 calendar days to file that form. 1040 ez download If you are subject to the semiweekly deposit rule, use Table 2 near the end of this publication for your deposit due dates. 1040 ez download However, if you accumulate $100,000 or more of taxes on any day during a deposit period, you must deposit the tax by the next business day instead of the date shown in Table 2. 1040 ez download First Quarter The first quarter of a calendar year is made up of January, February, and March. 1040 ez download Second Quarter The second quarter of a calendar year is made up of April, May, and June. 1040 ez download Third Quarter The third quarter of a calendar year is made up of July, August, and September. 1040 ez download Fourth Quarter The fourth quarter of a calendar year is made up of October, November, and December. 1040 ez download Excise Tax Calendar This tax calendar gives the due dates for filing returns and making deposits of excise taxes. 1040 ez download Use this calendar with Publication 510. 1040 ez download Also see the instructions for Forms 11-C, 720, 730, and 2290 for more information. 1040 ez download References to Form 2290 also apply to Form 2290(SP). 1040 ez download Forms you may need. 1040 ez download   The following is a list and description of the excise tax forms you may need. 1040 ez download Form 11-C, Occupational Tax and Registration Return for Wagering. 1040 ez download Use this form to register any wagering activity and to pay an occupational tax on wagering. 1040 ez download File Form 11-C if you are in the business of accepting wagers, including conducting a wagering pool or lottery, or are an agent of someone who accepts wagers. 1040 ez download You must file the form before you begin accepting wagers. 1040 ez download After that, file the form by July 1 of each year. 1040 ez download Also, see Form 730, later. 1040 ez download Form 720, Quarterly Federal Excise Tax Return. 1040 ez download File this form by the last day of the month following the calendar quarter. 1040 ez download Use this form to report a wide variety of excise taxes, including: Communications and air transportation taxes, Fuel taxes, Retail tax, Ship passenger tax, and Manufacturers taxes. 1040 ez download Form 730, Monthly Tax Return for Wagers. 1040 ez download Use this form to pay an excise tax on wagers you accept. 1040 ez download File this form for each month by the last day of the following month. 1040 ez download Also, see Form 11-C, earlier. 1040 ez download Form 2290, Heavy Highway Vehicle Use Tax Return. 1040 ez download Use this form to pay the federal use tax on heavy highway vehicles registered in your name. 1040 ez download File this form by the last day of the month following the month of the vehicle's first taxable use in the tax period. 1040 ez download The tax period begins on July 1 and ends the following June 30. 1040 ez download You must pay the full year's tax on all vehicles you have in use during the month of July. 1040 ez download You must also pay a partial-year tax on taxable vehicles that you put into use in a month after July. 1040 ez download For more information, see the Instructions for Form 2290. 1040 ez download Fiscal-year taxpayers. 1040 ez download   The dates in this calendar apply whether you use a fiscal year or the calendar year as your tax year. 1040 ez download Adjustments for Saturday, Sunday, or legal holidays. 1040 ez download   Generally, if a due date falls on a Saturday, Sunday, or legal holiday, the due date is delayed until the next day that is not a Saturday, Sunday, or legal holiday. 1040 ez download For excise taxes, there are two exceptions to this rule. 1040 ez download For deposits of regular method taxes, if the due date is a Saturday, Sunday, or legal holiday, the due date is the immediately preceding day that is not a Saturday, Sunday, or legal holiday. 1040 ez download Under the special September deposit rules, if the due date falls on a Saturday, the deposit is due on the preceding Friday. 1040 ez download If the due date falls on a Sunday, the deposit is due on the following Monday. 1040 ez download For more information, see the Instructions for Form 720. 1040 ez download The Excise Tax Calendar has been adjusted for all of these provisions. 1040 ez download Regular method taxes. 1040 ez download   These are taxes, other than alternative method taxes used for communication and air transportation taxes, reported on Form 720 for which deposits are required. 1040 ez download First Quarter The first quarter of a calendar year is made up of January, February, and March. 1040 ez download Second Quarter The second quarter of a calendar year is made up of April, May, and June. 1040 ez download Third Quarter The third quarter of a calendar year is made up of July, August, and September. 1040 ez download Fourth Quarter The fourth quarter of a calendar year is made up of October, November, and December. 1040 ez download How To Get Tax Help Go online, use a smart phone, call or walk in to an office near you. 1040 ez download Whether it's help with a tax issue, preparing your tax return or picking up a free publication or form, get the help you need the way you want it. 1040 ez download Free help with your tax return. 1040 ez download   Free help in preparing your return is available nationwide from IRS-certified volunteers. 1040 ez download The Volunteer Income Tax Assistance (VITA) program is designed to help low-to-moderate income, elderly, persons with disabilities, and limited English proficient taxpayers. 1040 ez download The Tax Counseling for the Elderly (TCE) program is designed to assist taxpayers age 60 and older with their tax returns. 1040 ez download Most VITA and TCE sites offer free electronic filing and all volunteers will let you know about credits and deductions you may be entitled to claim. 1040 ez download Some VITA and TCE sites provide taxpayers the opportunity to prepare their return with the assistance of an IRS-certified volunteer. 1040 ez download To find the nearest VITA or TCE site, visit IRS. 1040 ez download gov or call 1-800-906-9887. 1040 ez download   As part of the TCE program, AARP offers the Tax-Aide counseling program. 1040 ez download To find the nearest AARP Tax-Aide site, visit AARP's website at www. 1040 ez download aarp. 1040 ez download org/money/taxaide or call 1-888-227-7669. 1040 ez download   For more information on these programs, go to IRS. 1040 ez download gov and enter “VITA” in the search box. 1040 ez download Internet. 1040 ez download IRS. 1040 ez download gov and IRS2Go are ready when you are — every day, every night, 24 hours a day, 7 days a week. 1040 ez download Apply for an Employer Identification Number (EIN). 1040 ez download Go to IRS. 1040 ez download gov and enter Apply for an EIN in the search box. 1040 ez download Request an Electronic Filing PIN by going to IRS. 1040 ez download gov and entering Electronic Filing PIN in the search box. 1040 ez download Check the status of your 2013 refund with Where's My Refund? Go to IRS. 1040 ez download gov or the IRS2Go app, and click on Where's My Refund? You'll get a personalized refund date as soon as the IRS processes your tax return and approves your refund. 1040 ez download If you e-file, your refund status is usually available within 24 hours after the IRS receives your tax return or 4 weeks after you've mailed a paper return. 1040 ez download Checking the status of your amended return. 1040 ez download Go to IRS. 1040 ez download gov and enter Where's My Amended Return in the search box. 1040 ez download Download forms, instructions, and publications, including some accessible versions. 1040 ez download Order free transcripts of your tax returns or tax account using the Order a Transcript tool on IRS. 1040 ez download gov or IRS2Go. 1040 ez download Tax return and tax account transcripts are generally available for the current year and past three years. 1040 ez download Figure your income tax withholding with the IRS Withholding Calculator on IRS. 1040 ez download gov. 1040 ez download Use it if you've had too much or too little withheld, your personal situation has changed, you're starting a new job or you just want to see if you're having the right amount withheld. 1040 ez download Determine if you might be subject to the Alternative Minimum Tax by using the Alternative Minimum Tax Assistant on IRS. 1040 ez download gov. 1040 ez download Locate the nearest Taxpayer Assistance Center using the Office Locator tool on IRS. 1040 ez download gov or IRS2Go. 1040 ez download Stop by most business days for face-to-face tax help, no appointment necessary — just walk in. 1040 ez download An employee can explain IRS letters, request adjustments to your tax account or help you set up a payment plan. 1040 ez download Before you visit, check the Office Locator for the address, phone number, hours of operation and the services provided. 1040 ez download If you have an ongoing tax account problem or a special need, such as a disability, you can request an appointment. 1040 ez download Call the local number listed in the Office Locator, or look in the phone book under United States Government, Internal Revenue Service. 1040 ez download Locate the nearest volunteer help site with the VITA Locator Tool on IRS. 1040 ez download gov. 1040 ez download Low-to-moderate income, elderly, persons with disabilities, and limited English proficient taxpayers can get free help with their tax return from the nationwide Volunteer Income Tax Assistance (VITA) program. 1040 ez download The Tax Counseling for the Elderly (TCE) program helps taxpayers 60 and older with their tax returns. 1040 ez download Most VITA and TCE sites offer free electronic filing and some provide IRS-certified volunteers who can help prepare your tax return. 1040 ez download AARP offers the Tax-Aide counseling program as part of the TCE program. 1040 ez download Visit AARP's website to find the nearest Tax-Aide location. 1040 ez download Research your tax questions. 1040 ez download Search publications and instructions by topic or keyword. 1040 ez download Read the Internal Revenue Code, regulations, or other official guidance. 1040 ez download Read Internal Revenue Bulletins. 1040 ez download Sign up to receive local and national tax news by email. 1040 ez download Phone. 1040 ez download You can call the IRS, or you can carry it in your pocket with the IRS2Go app on your smart phone or tablet. 1040 ez download Download the free IRS2Go mobile app from the iTunes app store or from Google Play. 1040 ez download Use it to watch the IRS YouTube channel, get IRS news as soon as it's released to the public, order transcripts of your tax returns or tax account, check your refund status, subscribe to filing season updates or daily tax tips, and follow the IRS Twitter news feed, @IRSnews, to get the latest federal tax news, including information about tax law changes and important IRS programs. 1040 ez download Call to locate the nearest volunteer help site, 1-800-906-9887. 1040 ez download Low-to-moderate income, elderly, persons with disabilities, and limited English proficient taxpayers can get free help with their tax return from the nationwide Volunteer Income Tax Assistance (VITA) program. 1040 ez download The Tax Counseling for the Elderly (TCE) program helps taxpayers 60 and older with their tax returns. 1040 ez download Most VITA and TCE sites offer free electronic filing. 1040 ez download Some VITA and TCE sites provide IRS-certified volunteers who can help prepare your tax return. 1040 ez download Through the TCE program, AARP offers the Tax-Aide counseling program; call 1-888-227-7669 to find the nearest Tax-Aide location. 1040 ez download Call to check the status of your 2013 refund, 1-800-829-1954 or 1-800-829-4477. 1040 ez download The automated Where's My Refund? information is available 24 hours a day, 7 days a week. 1040 ez download If you e-file, your refund status is usually available within 24 hours after the IRS receives your tax return or 4 weeks after you've mailed a paper return. 1040 ez download Before you call, have your 2013 tax return handy so you can provide your social security number, your filing status, and the exact whole dollar amount of your refund. 1040 ez download Where's My Refund? can give you a personalized refund date as soon as the IRS processes your tax return and approves your refund. 1040 ez download Where's My Refund? includes information for the most recent return filed in the current year and does not include information about amended returns. 1040 ez download Call the Amended Return Hotline, 1-866-464-2050, to check the status of your amended return. 1040 ez download Call to order forms, instructions and publications, 1-800-TAX-FORM (1-800-829-3676) to order current-year forms, instructions and publications, and prior-year forms and instructions (limited to 5 years). 1040 ez download You should receive your order within 10 business days. 1040 ez download Call to order transcripts of your tax returns or tax account, 1-800-908-9946. 1040 ez download Follow the prompts to provide your Social Security Number or Individual Taxpayer Identification Number, date of birth, street address and ZIP code. 1040 ez download Call for TeleTax topics, 1-800-829-4477, to listen to pre-recorded messages covering various tax topics. 1040 ez download Call to ask tax questions, 1-800-829-1040. 1040 ez download Call using TTY/TDD equipment, 1-800-829-4059 to ask tax questions or order forms and publications. 1040 ez download The TTY/TDD telephone number is for people who are deaf, hard of hearing, or have a speech disability. 1040 ez download These individuals can also contact the IRS through relay services such as the Federal Relay Service available at www. 1040 ez download gsa. 1040 ez download gov/fedrelay. 1040 ez download Walk-in. 1040 ez download You can find a selection of forms, publications and services — in-person, face-to-face. 1040 ez download Products. 1040 ez download You can walk in to some post offices, libraries, and IRS offices to pick up certain forms, instructions, and publications. 1040 ez download Some IRS offices, libraries, and city and county government offices have a collection of products available to photocopy from reproducible proofs. 1040 ez download Services. 1040 ez download You can walk in to your local TAC most business days for personal, face-to-face tax help. 1040 ez download An employee can explain IRS letters, request adjustments to your tax account, or help you set up a payment plan. 1040 ez download If you need to resolve a tax problem, have questions about how the tax law applies to your individual tax return, or you are more comfortable talking with someone in person, visit your local TAC where you can talk with an IRS representative face-to-face. 1040 ez download No appointment is necessary—just walk in. 1040 ez download Before visiting, check www. 1040 ez download irs. 1040 ez download gov/localcontacts for hours of operation and services provided. 1040 ez download Mail. 1040 ez download You can send your order for forms, instructions, and publications to the address below. 1040 ez download You should receive a response within 10 business days after your request is received. 1040 ez download  Internal Revenue Service 1201 N. 1040 ez download Mitsubishi Motorway Bloomington, IL 61705-6613 The Taxpayer Advocate Service Is Here to Help You. 1040 ez download   The Taxpayer Advocate Service (TAS) is your voice at the IRS. 1040 ez download Our job is to ensure that every taxpayer is treated fairly and that you know and understand your rights. 1040 ez download What can TAS do for you?   We can offer you free help with IRS problems that you can't resolve on your own. 1040 ez download We know this process can be confusing, but the worst thing you can do is nothing at all! TAS can help if you can't resolve your tax problem and: Your problem is causing financial difficulties for you, your family, or your business. 1040 ez download You face (or your business is facing) an immediate threat of adverse action. 1040 ez download You've tried repeatedly to contact the IRS but no one has responded, or the IRS hasn't responded by the date promised. 1040 ez download   If you qualify for our help, you'll be assigned to one advocate who'll be with you at every turn and will do everything possible to resolve your problem. 1040 ez download Here's why we can help: TAS is an independent organization within the IRS. 1040 ez download Our advocates know how to work with the IRS. 1040 ez download Our services are free and tailored to meet your needs. 1040 ez download We have offices in every state, the District of Columbia, and Puerto Rico. 1040 ez download How can you reach us?   If you think TAS can help you, call your local advocate, whose number is in your local directory and at www. 1040 ez download irs. 1040 ez download gov/advocate, or call us toll-free at 1-877-777-4778. 1040 ez download How else does TAS help taxpayers?   TAS also works to resolve large-scale, systemic problems that affect many taxpayers. 1040 ez download If you know of one of these broad issues, please report it to us through our Systemic Advocacy Management System at www. 1040 ez download irs. 1040 ez download gov/sams. 1040 ez download Low Income Taxpayer Clinics. 1040 ez download   Low Income Taxpayer Clinics (LITCs) serve individuals whose income is below a certain level and need to resolve tax problems such as audits, appeals, and tax collection disputes. 1040 ez download Some clinics can provide information about taxpayer rights and responsibilities in different languages for individuals who speak English as a second language. 1040 ez download Visit www. 1040 ez download TaxpayerAdvocate. 1040 ez download irs. 1040 ez download gov or see IRS Publication 4134, Low Income Taxpayer Clinic List. 1040 ez download gnewbus01 Prev  Up  Next   Home   More Online Publications