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1040 Ez Forms

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1040 Ez Forms

1040 ez forms 15. 1040 ez forms   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. 1040 ez forms . 1040 ez forms  For tax years beginning in 2013, you may be subject to Net Investment Income Tax (NIIT). 1040 ez forms NIIT is a 3. 1040 ez forms 8% tax on the lesser of net investment income or the excess of your modified adjusted gross income (MAGI) over the threshold amount. 1040 ez forms NIIT may need to be included when calculating your estimated tax. 1040 ez forms For more information, see Publication 505,Tax Withholding and Estimated Tax. 1040 ez forms Additional Medicare Tax. 1040 ez forms  For tax years beginning in 2013, a 0. 1040 ez forms 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. 1040 ez forms You may need to include this amount when figuring your estimated tax. 1040 ez forms For more information, see Publication 505. 1040 ez forms Introduction Estimated tax is the method used to pay tax on income that is not subject to withholding. 1040 ez forms See Publication 505 for the general rules and requirements for paying estimated tax. 1040 ez forms If you are a qualified farmer, defined below, you are subject to the special rules covered in this chapter for paying estimated tax. 1040 ez forms 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. 1040 ez forms S. 1040 ez forms 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. 1040 ez forms Special Estimated Tax Rules for Qualified Farmers Special rules apply to the payment of estimated tax by individuals who are qualified farmers. 1040 ez forms If you are not a qualified farmer as defined next, see Publication 505 for the estimated tax rules that apply. 1040 ez forms 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. 1040 ez forms 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. 1040 ez forms See also Percentage From Farming , later, for information on how to determine the percentage of your gross income from farming. 1040 ez forms 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. 1040 ez forms On a joint return, you must add your spouse's gross income to your gross income. 1040 ez forms 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. 1040 ez forms Wages, salaries, tips, etc. 1040 ez forms Taxable interest. 1040 ez forms Ordinary dividends. 1040 ez forms Taxable refunds, credits, or offsets of state and local income taxes. 1040 ez forms Alimony. 1040 ez forms Gross business income from Schedule C (Form 1040). 1040 ez forms Gross business receipts from Schedule C-EZ (Form 1040). 1040 ez forms Capital gains from Schedule D (Form 1040). 1040 ez forms Losses are not netted against gains. 1040 ez forms Gains on sales of business property. 1040 ez forms Taxable IRA distributions, pensions, annuities, and social security benefits. 1040 ez forms Gross rental income from Schedule E (Form 1040). 1040 ez forms Gross royalty income from Schedule E (Form 1040). 1040 ez forms Taxable net income from an estate or trust reported on Schedule E (Form 1040). 1040 ez forms Income from a Real Estate Mortgage Investment Conduit reported on Schedule E (Form 1040). 1040 ez forms Gross farm rental income from Form 4835. 1040 ez forms Gross farm income from Schedule F (Form 1040). 1040 ez forms Your distributive share of gross income from a partnership, or limited liability company treated as a partnership, from Schedule K-1 (Form 1065). 1040 ez forms Your pro rata share of gross income from an S corporation, from Schedule K-1 (Form 1120S). 1040 ez forms Unemployment compensation. 1040 ez forms Other income not included with any of the items listed above. 1040 ez forms Gross Income From Farming Gross income from farming is income from cultivating the soil or raising agricultural commodities. 1040 ez forms It includes the following amounts. 1040 ez forms Income from operating a stock, dairy, poultry, bee, fruit, or truck farm. 1040 ez forms Income from a plantation, ranch, nursery, range, orchard, or oyster bed. 1040 ez forms Crop shares for the use of your land. 1040 ez forms Gains from sales of draft, breeding, dairy, or sporting livestock. 1040 ez forms Gross income from farming is the total of the following amounts from your tax return. 1040 ez forms Gross farm income from Schedule F (Form 1040). 1040 ez forms Gross farm rental income from Form 4835. 1040 ez forms Gross farm income from Schedule E (Form 1040), Parts II and III. 1040 ez forms Gains from the sale of livestock used for draft, breeding, sport, or dairy purposes reported on Form 4797. 1040 ez forms For more information about income from farming, see chapter 3. 1040 ez forms Farm income does not include any of the following: Wages you receive as a farm employee. 1040 ez forms Income you receive from contract grain harvesting and hauling with workers and machines you furnish. 1040 ez forms Gains you receive from the sale of farm land and depreciable farm equipment. 1040 ez forms Percentage From Farming Figure your gross income from all sources, discussed earlier. 1040 ez forms Then figure your gross income from farming, discussed earlier. 1040 ez forms Divide your farm gross income by your total gross income to determine the percentage of gross income from farming. 1040 ez forms Example 1. 1040 ez forms Jane Smith had the following total gross income and farm gross income amounts in 2013. 1040 ez forms 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). 1040 ez forms However, that loss is not netted against the gain to figure Ms. 1040 ez forms Smith's total gross income or her gross farm income. 1040 ez forms Her gross farm income is 64% of her total gross income ($80,000 ÷ $125,000 = 0. 1040 ez forms 64). 1040 ez forms Special Rules for Qualified Farmers The following special estimated tax rules apply if you are a qualified farmer for 2013. 1040 ez forms 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. 1040 ez forms 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% (. 1040 ez forms 6667) of the total tax shown on your 2013 tax return or 100% of the total tax shown on your 2012 return. 1040 ez forms 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. 1040 ez forms See Required Annual Payment , next, for details. 1040 ez forms Figure 15-1 presents an overview of the special estimated tax rules that apply to qualified farmers. 1040 ez forms Example 2. 1040 ez forms Assume the same fact as in Example 1. 1040 ez forms Ms. 1040 ez forms Smith's gross farm income is only 64% of her total income. 1040 ez forms Therefore, based on her 2013 income, she does not qualify to use the special estimated tax rules for qualified farmers. 1040 ez forms However, she does qualify if at least two-thirds of her 2012 gross income was from farming. 1040 ez forms Example 3. 1040 ez forms Assume the same facts as in Example 1 except that Ms. 1040 ez forms Smith's farm income from Schedule F was $90,000 instead of $75,000. 1040 ez forms 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). 1040 ez forms She qualifies to use the special estimated tax rules for qualified farmers, since 67. 1040 ez forms 9% (at least two-thirds) of her gross income is from farming ($95,000 ÷ $140,000 = . 1040 ez forms 679). 1040 ez forms 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. 1040 ez forms Apply the following special rules for qualified farmers to the worksheet. 1040 ez forms On line 14a, multiply line 13c by 662/3% (. 1040 ez forms 6667). 1040 ez forms On line 14b, enter 100% of the tax shown on your 2012 tax return regardless of the amount of your adjusted gross income. 1040 ez forms 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. 1040 ez forms For more information, see chapter 4 of Publication 505. 1040 ez forms 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. 1040 ez forms Use Form 2210-F, Underpayment of Estimated Tax by Farmers and Fishermen, to determine if you owe a penalty. 1040 ez forms See the instructions for Form 2210-F. 1040 ez forms Figure 15-1. 1040 ez forms Estimated Tax for Farmers Please click here for the text description of the image. 1040 ez forms Figure 2–A If you receive a penalty notice, do not ignore it, even if you think it is in error. 1040 ez forms 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. 1040 ez forms 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. 1040 ez forms Include a computation similar to the one in Example 1 (earlier), showing that you met the gross income from farming requirement. 1040 ez forms Prev  Up  Next   Home   More Online Publications
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The 1040 Ez Forms

1040 ez forms 3. 1040 ez forms   Adjustments to Income Table of Contents Individual Retirement Arrangement (IRA) Contributions and DeductionsContributions to Kay Bailey Hutchison Spousal IRAs. 1040 ez forms Deductible contribution. 1040 ez forms Nondeductible contribution. 1040 ez forms You may be able to subtract amounts from your total income (Form 1040, line 22 or Form 1040A, line 15) or total effectively connected income (Form 1040NR, line 23) to get your adjusted gross income (Form 1040, line 37; Form 1040A, line 21; or Form 1040NR, line 36). 1040 ez forms Some adjustments to income follow. 1040 ez forms Contributions to your individual retirement arrangement (IRA) (Form 1040, line 32; Form 1040A, line 17; or Form 1040NR, line 32), explained later in this publication. 1040 ez forms Certain moving expenses (Form 1040, line 26; or Form 1040NR, line 26) if you changed job locations or started a new job in 2013. 1040 ez forms See Publication 521, Moving Expenses, or see Form 3903, Moving Expenses, and its instructions. 1040 ez forms Some health insurance costs (Form 1040, line 29 or Form 1040NR, line 29) if you were self-employed and had a net profit for the year, or if you received wages in 2013 from an S corporation in which you were a more-than-2% shareholder. 1040 ez forms For more details, see Publication 535, Business Expenses. 1040 ez forms Payments to your self-employed SEP, SIMPLE, or qualified plan (Form 1040, line 28 or Form 1040NR, line 28). 1040 ez forms For more information, including limits on how much you can deduct, see Publication 560, Retirement Plans for Small Business. 1040 ez forms Penalties paid on early withdrawal of savings (Form 1040, line 30 or Form 1040NR, line 30). 1040 ez forms Form 1099-INT, Interest Income, or Form 1099-OID, Original Issue Discount, will show the amount of any penalty you were charged. 1040 ez forms Alimony payments (Form 1040, line 31a). 1040 ez forms For more information, see Publication 504, Divorced or Separated Individuals. 1040 ez forms There are other items you can claim as adjustments to income. 1040 ez forms These adjustments are discussed in your tax return instructions. 1040 ez forms Individual Retirement Arrangement (IRA) Contributions and Deductions This section explains the tax treatment of amounts you pay into traditional IRAs. 1040 ez forms A traditional IRA is any IRA that is not a Roth or SIMPLE IRA. 1040 ez forms Roth and SIMPLE IRAs are defined earlier in the IRA discussion under Retirement Plan Distributions . 1040 ez forms For more detailed information, see Publication 590. 1040 ez forms Contributions. 1040 ez forms   An IRA is a personal savings plan that offers you tax advantages to set aside money for your retirement. 1040 ez forms Two advantages of a traditional IRA are: You may be able to deduct some or all of your contributions to it, depending on your circumstances, and Generally, amounts in your IRA, including earnings and gains, are not taxed until distributed. 1040 ez forms    Although interest earned from your traditional IRA generally is not taxed in the year earned, it is not tax-exempt interest. 1040 ez forms Do not report this interest on your tax return as tax-exempt interest. 1040 ez forms General limit. 1040 ez forms   The most that can be contributed for 2013 to your traditional IRA is the smaller of the following amounts. 1040 ez forms Your taxable compensation for the year, or $5,500 ($6,500 if you were age 50 or older by the end of 2013). 1040 ez forms Contributions to Kay Bailey Hutchison Spousal IRAs. 1040 ez forms   In the case of a married couple filing a joint return for 2013, up to $5,500 ($6,500 for each spouse age 50 or older by the end of 2013) can be contributed to IRAs on behalf of each spouse, even if one spouse has little or no compensation. 1040 ez forms For more information on the general limit and the Kay Bailey Hutchison Spousal IRA limit, see How Much Can Be Contributed? in Publication 590. 1040 ez forms Deductible contribution. 1040 ez forms   Generally, you can deduct the lesser of the contributions to your traditional IRA for the year or the general limit (or Kay Bailey Hutchison Spousal IRA limit, if applicable) just explained. 1040 ez forms However, if you or your spouse was covered by an employer retirement plan at any time during the year for which contributions were made, you may not be able to deduct all of the contributions. 1040 ez forms Your deduction may be reduced or eliminated, depending on your filing status and the amount of your income. 1040 ez forms For more information, see Limit if Covered by Employer Plan in Publication 590. 1040 ez forms Nondeductible contribution. 1040 ez forms   The difference between your total permitted contributions and your IRA deduction, if any, is your nondeductible contribution. 1040 ez forms You must file Form 8606, Nondeductible IRAs, to report nondeductible contributions even if you do not have to file a tax return for the year. 1040 ez forms    For 2014, the most that can be contributed to your traditional IRA is $5,500 ($6,500 if you are age 50 or older at the end of 2014). 1040 ez forms Prev  Up  Next   Home   More Online Publications