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

1040x how to 2. 1040x how to   The Tax and Filing Requirements Table of Contents Returns and Filing Requirements Payment of TaxFederal Tax Deposits Must be Made by Electronic Funds Transfer All organizations subject to the tax on unrelated business income, except the exempt trusts described in section 511(b)(2), are taxable at corporate rates on that income. 1040x how to All exempt trusts subject to the tax on unrelated business income that, if not exempt, would be taxable as trusts are taxable at trust rates on that income. 1040x how to However, an exempt trust may not claim the deduction for a personal exemption that is normally allowed to a trust. 1040x how to The tax is imposed on the organization's unrelated business taxable income (described in chapter 4). 1040x how to The tax is reduced by any applicable tax credits, including the general business credits (such as the investment credit) and the foreign tax credit. 1040x how to Alternative minimum tax. 1040x how to   Organizations liable for tax on unrelated business income may be liable for alternative minimum tax on certain adjustments and tax preference items. 1040x how to Returns and Filing Requirements An exempt organization subject to the tax on unrelated business income must file Form 990-T and attach any required supporting schedules and forms. 1040x how to The obligation to file Form 990-T is in addition to the obligation to file any other required returns. 1040x how to Form 990-T is required if the organization's gross income from unrelated businesses is $1,000 or more. 1040x how to An exempt organization must report income from all its unrelated businesses on a single Form 990-T. 1040x how to Each organization must file a separate Form 990-T, except section 501(c)(2) title holding corporations and organizations receiving their earnings that file a consolidated return under section 1501. 1040x how to The various provisions of tax law relating to accounting periods, accounting methods, at-risk limits (described in section 465), assessments, and collection penalties that apply to tax returns generally also apply to Form 990-T. 1040x how to When to file. 1040x how to   The Form 990-T of an employees' trust described in section 401(a), an IRA (including a traditional, SEP, SIMPLE, Roth, or Coverdell IRA), or an MSA must be filed by the 15th day of the 4th month after the end of its tax year. 1040x how to The Form 990-T of any other exempt organization must be filed by the 15th day of the 5th month after the end of its tax year. 1040x how to If the due date falls on a Saturday, Sunday, or legal holiday, the return is due by the next business day. 1040x how to Extension of time to file. 1040x how to   A Form 990-T filer may request an automatic 3-month (6 months for corporation) extension of time to file a return by submitting Form 8868, Application for Extension of Time To File an Exempt Organization Return. 1040x how to The Form 990-T filer may also use Form 8868 to apply for an additional (not automatic) 3-month extension to file the return if the original 3-month extension was not enough time. 1040x how to Public Inspection Requirements of Section 501(c)(3) Organizations. 1040x how to   Under section 6104(d), a section 501(c)(3) organization that has gross income from an unrelated trade or business of $1,000 or more must make its annual exempt organization business income tax return (including amended returns) available for public inspection. 1040x how to    A section 501(c)(3) organization filing the Form 990-T only to request a credit for certain federal excise taxes paid does not have to make the Form 990-T available for public inspection. 1040x how to Payment of Tax Estimated tax. 1040x how to   A tax-exempt organization must make estimated tax payments if it expects its tax (unrelated business income tax after certain adjustments) to be $500 or more. 1040x how to Estimated tax payments are generally due by the 15th day of the 4th, 6th, 9th, and 12th months of the tax year. 1040x how to If any due date falls on a Saturday, Sunday, or legal holiday, the payment is due on the next business day. 1040x how to   Any organization that fails to pay the proper estimated tax when due may be charged an underpayment penalty for the period of underpayment. 1040x how to Generally, to avoid the estimated tax penalty, the organization must make estimated tax payments that total 100% of the organization's current tax year liability. 1040x how to However, an organization can base its required estimated tax payments on 100% of the tax shown on its return for the preceding year (unless no tax is shown) if its taxable income for each of the 3 preceding tax years was less than $1 million. 1040x how to If an organization's taxable income for any of those years was $1 million or more, it can base only its first required installment payment on its last year's tax. 1040x how to   All tax-exempt organizations should use Form 990-W (Worksheet), to figure their estimated tax. 1040x how to    Tax due with Form 990-T. 1040x how to   Any tax due with Form 990-T must be paid in full when the return is filed, but no later than the date the return is due (determined without extensions). 1040x how to Federal Tax Deposits Must be Made by Electronic Funds Transfer You must use electronic funds transfer to make all federal deposits (such as deposits of estimated tax, employment tax, and excise tax). 1040x how to Forms 8109 and 8109-B, Federal Tax Deposit Coupon, are no longer in use. 1040x how to Generally, electronic fund transfers are made using the Electronic Federal Tax Payment System (EFTPS). 1040x how to If you do not want to use EFTPS, you can arrange for your tax professional, financial institution, payroll service, or other trusted third party to make deposits on your behalf. 1040x how to Also, you may arrange for your financial institution to initiate a same-day wire payment on your behalf. 1040x how to EFTPS is a free service provided by the Department of Treasury. 1040x how to Services provided by your tax professional, financial institution, payroll service, or other third party may have a fee. 1040x how to To get more information about EFTPS or to enroll in EFTPS, visit www. 1040x how to eftps. 1040x how to gov or call 1-800-555-4477. 1040x how to Additional information about EFTPS is available in Publication 966, The Secure Way to Pay Your Federal Taxes. 1040x how to Deposits on business days only. 1040x how to   If a deposit is required to be made on a day that is not a business day, the deposit is considered timely if it is made by the close of the next business day. 1040x how to A business day is any day other than a Saturday, Sunday, or legal holiday. 1040x how to For example, if a deposit is required to be made on a Friday and Friday is a legal holiday, the deposit will be considered timely if it is made by the following Monday (if that Monday is a business day). 1040x how to The term "legal holiday" means any legal holiday in the District of Columbia. 1040x how to Prev  Up  Next   Home   More Online Publications