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2007 Tax Software

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2007 Tax Software

2007 tax software Index A Absence, temporary, Temporary absences. 2007 tax software Address, change of, Reminders Aliens (see Nonresident aliens) Alimony, Alimony. 2007 tax software , Alimony, Instruments Executed Before 1985 Community income, Alimony (Community Income) Fees paid for getting, Fees for getting alimony. 2007 tax software No exemption for spouse, Alimony paid. 2007 tax software Annual exclusion, gift tax, Annual exclusion. 2007 tax software Annulment decrees Absolute decree, Ending the Marital Community Amended return required, Unmarried persons. 2007 tax software Considered unmarried, Unmarried persons. 2007 tax software Archer MSA, Archer medical savings account (MSA). 2007 tax software Assistance (see Tax help) B Basis Property received in settlement, Basis of property received. 2007 tax software Benefits paid under QDROs, Benefits paid to a child or other dependent. 2007 tax software , Benefits paid to a spouse or former spouse. 2007 tax software Birth of dependent, Death or birth. 2007 tax software C Change of address, Reminders Change of name, Reminders Change of withholding, Reminders Child custody, Custodial parent and noncustodial parent. 2007 tax software Child support Alimony, difference from, Child support. 2007 tax software Clearly associated with contingency, Clearly associated with a contingency. 2007 tax software Contingency relating to child, Contingency relating to your child. 2007 tax software Payment specifically designated as, Specifically designated as child support. 2007 tax software Child support under pre-1985 agreement, Child support under pre-1985 agreement. 2007 tax software Child tax credit, Exemptions for Dependents Children Birth of child Head of household, qualifying person to file as, Death or birth. 2007 tax software Claiming parent, when child is head of household, Special rule for parent. 2007 tax software Custody of, Custodial parent and noncustodial parent. 2007 tax software Death of child Head of household, qualifying person to file as, Death or birth. 2007 tax software Photographs of missing children, Reminders Community income, Community Income, Alimony (Community Income) Community property, Community Property, Alimony (Community Income) (see also Community income) Ending the marital community, Ending the Marital Community Laws disregarded, Certain community income not treated as community income by one spouse. 2007 tax software States, Community property states. 2007 tax software Costs of getting divorce, Costs of Getting a Divorce Fees for tax advice, Fees for tax advice. 2007 tax software Nondeductible expenses, Nondeductible expenses. 2007 tax software Custody of child, Custodial parent and noncustodial parent. 2007 tax software D Death of dependent, Death or birth. 2007 tax software Death of recipient spouse. 2007 tax software , Alimony Requirements Debts of spouse Refund applied to, Tax refund applied to spouse's debts. 2007 tax software Deductions Alimony paid, Deducting alimony paid. 2007 tax software Alimony recapture, Deducting the recapture. 2007 tax software Limits on IRAs, IRA contribution and deduction limits. 2007 tax software Marital, Marital deduction. 2007 tax software Dependents Exemption for, Exemptions for Dependents, Special Rule for Qualifying Child of More Than One Person Qualifying child, Exemptions for Dependents Qualifying child (Table 3), Table 3. 2007 tax software Overview of the Rules for Claiming an Exemption for a Dependent Qualifying relative, Exemptions for Dependents Qualifying relative (Table 3), Table 3. 2007 tax software Overview of the Rules for Claiming an Exemption for a Dependent Social security numbers, Reminders Divorce decrees Absolute decree, Ending the Marital Community Amended, Amended instrument. 2007 tax software Costs of getting, Costs of Getting a Divorce Defined for purposes of alimony, Divorce or separation instrument. 2007 tax software Invalid, Invalid decree. 2007 tax software Unmarried persons, Unmarried persons. 2007 tax software Divorced parents, Children of Divorced or Separated Parents (or Parents Who Live Apart) Child custody, Custodial parent and noncustodial parent. 2007 tax software Domestic relations orders (see Qualified domestic relations orders (QDROs)) Domicile, Community Income E Earned income, Earned income. 2007 tax software Equitable relief (see Relief from joint liability) Estimated tax, Tax Withholding and Estimated Tax Joint payments, Joint estimated tax payments. 2007 tax software Exemptions, Exemptions, Special Rule for Qualifying Child of More Than One Person Dependents, Exemptions for Dependents, Special Rule for Qualifying Child of More Than One Person Personal, Personal Exemptions Spouse, Exemption for Your Spouse F Fees for tax advice, Fees for tax advice. 2007 tax software Filing status, Filing Status, More information. 2007 tax software Head of household, Requirements. 2007 tax software Form 1040 Deducting alimony paid, Deducting alimony paid. 2007 tax software Reporting alimony received, Reporting alimony received. 2007 tax software Form 1040X Annulment, decree of, Unmarried persons. 2007 tax software Form 8332 Release of exemption to noncustodial parent, Written declaration. 2007 tax software Form 8379 Injured spouse, Injured spouse. 2007 tax software Form 8857 Innocent spouse relief, Relief from joint liability. 2007 tax software Form W-4 Withholding, Tax Withholding and Estimated Tax Form W-7 Individual taxpayer identification number (ITIN), Reminders Former spouse Defined for purposes of alimony, Spouse or former spouse. 2007 tax software Free tax services, How To Get Tax Help G Gift tax, Gift Tax on Property Settlements, Annual exclusion. 2007 tax software , Gift Tax Return H Head of household, Head of Household Health savings accounts (HSAs), Health savings account (HSA). 2007 tax software Help (see Tax help) Home owned jointly Alimony payments for, Payments for jointly-owned home. 2007 tax software Expenses for, as alimony (Table 4), Table 4. 2007 tax software Expenses for a Jointly-Owned Home Sale of, Sale of home. 2007 tax software HSAs (Health savings accounts), Health savings account (HSA). 2007 tax software I Identification number, Reminders Income, Community Income (see also Community income) Alimony received, Reporting alimony received. 2007 tax software Individual retirement arrangements (IRAs), Individual Retirement Arrangements, IRA contribution and deduction limits. 2007 tax software Individual taxpayer identification numbers (ITINs), Reminders Injured spouse, Injured spouse. 2007 tax software Innocent spouse relief, Relief from joint liability. 2007 tax software Insurance premiums, Life insurance premiums. 2007 tax software Invalid decree, Invalid decree. 2007 tax software IRAs (Individual retirement arrangements), Individual Retirement Arrangements, IRA contribution and deduction limits. 2007 tax software Itemized deductions on separate returns, Itemized deductions. 2007 tax software ITINs (Individual taxpayer identification numbers), Reminders J Joint liability Relief from, Reminders, Relief from joint liability. 2007 tax software Joint returns, Married Filing Jointly Change from separate return, Joint return after separate returns. 2007 tax software Change to separate return, Separate returns after joint return. 2007 tax software Divorced taxpayers, Divorced taxpayers. 2007 tax software Exemption for spouse, Joint return. 2007 tax software Joint and individual liability, Joint and individual liability. 2007 tax software Relief from joint liability, Relief from joint liability. 2007 tax software Signing, Signing a joint return. 2007 tax software Jointly-owned home Alimony payments for, Payments for jointly-owned home. 2007 tax software Expenses for, as alimony (Table 4), Table 4. 2007 tax software Expenses for a Jointly-Owned Home Sale of, Sale of Jointly-Owned Property, Sale of home. 2007 tax software K Kidnapped child Head of household status and, Kidnapped child. 2007 tax software L Liability for taxes (see Relief from joint liability) Life insurance premiums as alimony, Life insurance premiums. 2007 tax software M Marital community, ending, Ending the Marital Community Marital status, Marital status. 2007 tax software Married persons, Married persons. 2007 tax software Medical savings accounts (MSAs), Archer medical savings account (MSA). 2007 tax software Missing children, photographs of, Reminders More information (see Tax help) Mortgage payments as alimony, Payments for jointly-owned home. 2007 tax software MSAs (Medical savings accounts), Archer medical savings account (MSA). 2007 tax software N Name, change of, Reminders Nondeductible expenses, Nondeductible expenses. 2007 tax software Nonresident aliens Joint returns, Nonresident alien. 2007 tax software Withholding, Withholding on nonresident aliens. 2007 tax software P Parent Head of household, claim for, Special rule for parent. 2007 tax software Parents, divorced or separated, Children of Divorced or Separated Parents (or Parents Who Live Apart) Personal exemptions, Personal Exemptions Phaseout of Exemptions, Phaseout of Exemptions Property settlements, Property Settlements, Sale of home. 2007 tax software Publications (see Tax help) Q Qualified domestic relations orders (QDROs), Qualified Domestic Relations Order, Benefits paid to a child or other dependent. 2007 tax software , Benefits paid to a spouse or former spouse. 2007 tax software Qualifying child, exemption for, Exemptions for Dependents Qualifying child, exemption for (Table 3), Table 3. 2007 tax software Overview of the Rules for Claiming an Exemption for a Dependent Qualifying person, head of household, Qualifying person. 2007 tax software Table 2, Table 2. 2007 tax software Who Is a Qualifying Person Qualifying You To File as Head of Household?1 Qualifying relative, exemption for, Exemptions for Dependents Qualifying relative, exemption for (Table 3), Table 3. 2007 tax software Overview of the Rules for Claiming an Exemption for a Dependent R Recapture of alimony, Recapture of Alimony Refunds Injured spouse, community property, Injured spouse. 2007 tax software Spouse's debts, applied to, Tax refund applied to spouse's debts. 2007 tax software Release of exemption to noncustodial parent, Written declaration. 2007 tax software Revocation, Revocation of release of claim to an exemption. 2007 tax software Relief from joint liability, Reminders, Relief from joint liability. 2007 tax software Relief from separate return liability Community income, Relief from liability arising from community property law. 2007 tax software Reporting requirements Alimony received, Reporting alimony received. 2007 tax software Returns Amended return required, Unmarried persons. 2007 tax software Joint (see Joint returns) Separate (see Separate returns) Rollovers, Rollovers. 2007 tax software S Sales of jointly-owned property, Sale of Jointly-Owned Property Section 1041 election, Basis of property received. 2007 tax software Separate maintenance decrees, Unmarried persons. 2007 tax software , Divorce or separation instrument. 2007 tax software , Ending the Marital Community Separate returns, Married Filing Separately Change to or from joint return, Joint return after separate returns. 2007 tax software Community or separate income, Community or separate income. 2007 tax software Exemption for spouse, Separate return. 2007 tax software Itemized deductions, Itemized deductions. 2007 tax software Relief from liability, Relief from liability arising from community property law. 2007 tax software Separate liability, Separate liability. 2007 tax software Tax consequences, Separate returns may give you a higher tax. 2007 tax software Separated parents, Children of Divorced or Separated Parents (or Parents Who Live Apart) Separation agreements, Ending the Marital Community Defined for purposes of alimony, Divorce or separation instrument. 2007 tax software Separation of liability (see Relief from joint liability) Settlement of property (see Property settlements) Social security benefits, Social security benefits. 2007 tax software Social security numbers (SSNs) Alimony recipient's number required, Alimony Dependents, Reminders Spousal IRA, Spousal IRA. 2007 tax software Spouse Defined for purposes of alimony, Spouse or former spouse. 2007 tax software Refund applied to debts, Tax refund applied to spouse's debts. 2007 tax software Statute of limitations Amended return, Unmarried persons. 2007 tax software Injured spouse allocation, Injured spouse. 2007 tax software T Tables and figures Exemption for dependents (Table 3), Table 3. 2007 tax software Overview of the Rules for Claiming an Exemption for a Dependent Itemized deductions on separate returns (Table 1), Table 1. 2007 tax software Itemized Deductions on Separate Returns Jointly-owned home, expenses for, as alimony (Table 4), Table 4. 2007 tax software Expenses for a Jointly-Owned Home Property transferred pursuant to divorce (Table 5), Table 5. 2007 tax software Property Transferred Pursuant to Divorce Qualifying person for head of household (Table 2), Table 2. 2007 tax software Who Is a Qualifying Person Qualifying You To File as Head of Household?1 Tax advice fees, Fees for tax advice. 2007 tax software Tax help, How To Get Tax Help Tax withholding (see Withholding) Taxpayer Advocate, The Taxpayer Advocate Service is Here to Help You. 2007 tax software Taxpayer identification numbers, Reminders Third parties Alimony payments to, Payments to a third party. 2007 tax software , Payments to a third party. 2007 tax software Property settlements, transfers to, Transfers to third parties. 2007 tax software Tiebreaker rules, Tiebreaker rules. 2007 tax software TTY/TDD information, How To Get Tax Help U Underpayment of alimony, Underpayment. 2007 tax software Unmarried persons, Unmarried persons. 2007 tax software W Withholding Change of, Reminders, Tax Withholding and Estimated Tax Nonresident aliens, Withholding on nonresident aliens. 2007 tax software Worksheets Recapture of alimony (Worksheet 1), How to figure and report the recapture. 2007 tax software Prev  Up     Home   More Online Publications
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Environment, Energy, and Agriculture

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The 2007 Tax Software

2007 tax software Publication 225 - Introductory Material Table of Contents IntroductionOrdering forms and publications. 2007 tax software Tax questions. 2007 tax software Future Developments What's New for 2013 What's New for 2014 Reminders Introduction You are in the business of farming if you cultivate, operate, or manage a farm for profit, either as owner or tenant. 2007 tax software A farm includes livestock, dairy, poultry, fish, fruit, and truck farms. 2007 tax software It also includes plantations, ranches, ranges, and orchards. 2007 tax software This publication explains how the federal tax laws apply to farming. 2007 tax software Use this publication as a guide to figure your taxes and complete your farm tax return. 2007 tax software If you need more information on a subject, get the specific IRS tax publication covering that subject. 2007 tax software We refer to many of these free publications throughout this publication. 2007 tax software See chapter 16 for information on ordering these publications. 2007 tax software The explanations and examples in this publication reflect the Internal Revenue Service's interpretation of tax laws enacted by Congress, Treasury regulations, and court decisions. 2007 tax software However, the information given does not cover every situation and is not intended to replace the law or change its meaning. 2007 tax software This publication covers subjects on which a court may have made a decision more favorable to taxpayers than the interpretation of the Service. 2007 tax software Until these differing interpretations are resolved by higher court decisions, or in some other way, this publication will continue to present the interpretation of the Service. 2007 tax software The IRS Mission. 2007 tax software   Provide America's taxpayers top quality service by helping them understand and meet their tax responsibilities and by applying the tax law with integrity and fairness to all. 2007 tax software Comments and suggestions. 2007 tax software   We welcome your comments about this publication and your suggestions for future editions. 2007 tax software   You can write to us at the following address: Internal Revenue Service Business Forms and Publications Branch SE:W:CAR:MP:T:B 1111 Constitution Ave. 2007 tax software NW, IR-6526 Washington, DC 20224   We respond to many letters by telephone. 2007 tax software Therefore, it would be helpful if you would include your daytime phone number, including the area code, in your correspondence. 2007 tax software   You can email us at taxforms@irs. 2007 tax software gov. 2007 tax software Please put “Publications Comment” on the subject line. 2007 tax software You can also send us comments from www. 2007 tax software irs. 2007 tax software gov/formspubs/, select “Comment on Tax Forms and Publications” under “More Information. 2007 tax software ”   Although we cannot respond individually to each comment received, we do appreciate your feedback and will consider your comments as we revise our tax products. 2007 tax software Ordering forms and publications. 2007 tax software   Visit www. 2007 tax software irs. 2007 tax software gov/formspubs/ to download forms and publications, call 1-800-TAX-FORM (1-800-829-3676), or write to the address below and receive a response within 10 days after your request is received. 2007 tax software Internal Revenue Service 1201 N. 2007 tax software Mitsubishi Motorway Bloomington, IL 61705-6613 Tax questions. 2007 tax software   If you have a tax question, check the information available on IRS. 2007 tax software gov or call 1-800-829-1040. 2007 tax software We cannot answer tax questions sent to either of the above addresses. 2007 tax software Comments on IRS enforcement actions. 2007 tax software   The Small Business and Agricultural Regulatory Enforcement Ombudsman and 10 Regional Fairness Boards were established to receive comments from small business about federal agency enforcement actions. 2007 tax software The Ombudsman will annually evaluate the enforcement activities of each agency and rate its responsiveness to small business. 2007 tax software If you wish to comment on the enforcement actions of the IRS, you can: Call 1-888-734-3247, Fax your comments to 202-481-5719, Write to Office of the National Ombudsman U. 2007 tax software S. 2007 tax software Small Business Administration 409 3rd Street, S. 2007 tax software W. 2007 tax software  Washington, DC 20416 Send an email to ombudsman@sba. 2007 tax software gov, or Download the appraisal form at  www. 2007 tax software sba. 2007 tax software gov/ombudsman. 2007 tax software Treasury Inspector General for Tax Administration. 2007 tax software   If you want to confidentially report misconduct, waste, fraud, or abuse by an IRS employee, you can call 1-800-366-4484 (1-800-877-8339 for TTY/TDD users). 2007 tax software You can remain anonymous. 2007 tax software Farm tax classes. 2007 tax software   Many state Cooperative Extension Services conduct farm tax workshops in conjunction with the IRS. 2007 tax software Contact your county extension office for more information. 2007 tax software Rural tax education website. 2007 tax software   The Rural Tax Education website is a source for information concerning agriculturally related income and deductions and self-employment tax. 2007 tax software The website is available for farmers and ranchers, other agricultural producers, Extension educators, and any one interested in learning about the tax side of the agricultural community. 2007 tax software Members of the National Farm Income Tax Extension Committee are contributors for the website and the website is hosted by Utah State University Cooperative Extension. 2007 tax software You can visit the website at www. 2007 tax software ruraltax. 2007 tax software org. 2007 tax software Future Developments The IRS has created a page on IRS. 2007 tax software gov for information about Publication 225, at  www. 2007 tax software irs. 2007 tax software gov/pub225. 2007 tax software Information about recent developments affecting Publication 225 will be posted on that page. 2007 tax software What's New for 2013 The following items highlight a number of administrative and tax law changes for 2013. 2007 tax software They are discussed in more detail throughout the publication. 2007 tax software Standard mileage rate. 2007 tax software  For 2013, the standard mileage rate for the cost of operating your car, van, pickup, or panel truck for each mile of business use is 56. 2007 tax software 5 cents. 2007 tax software See chapter 4. 2007 tax software Simplified method for business use of home deduction. 2007 tax software  The IRS now provides a simplified method to determine your expenses for business use of your home. 2007 tax software For more information, see Schedule C (Form 1040), Part II, and its instructions. 2007 tax software See chapter 4. 2007 tax software Increased section 179 expense deduction dollar limits. 2007 tax software  The maximum amount you can elect to deduct for most section 179 property you placed in service in 2013 is $500,000. 2007 tax software This limit is reduced by the amount by which the cost of the property placed in service during the tax year exceeds $2 million. 2007 tax software See chapter 7. 2007 tax software Extension of special depreciation allowance for certain qualified property acquired after December 31, 2007. 2007 tax software  You may be able to take a 50% special depreciation allowance for certain qualified property acquired after December 31, 2007, and placed in service before January 1, 2014. 2007 tax software See chapter 7. 2007 tax software Expiration of the 3-year recovery period for certain race horses. 2007 tax software . 2007 tax software  The 3-year recovery period for race horses two years old or younger will expire for such horses placed in service after December 31, 2013. 2007 tax software See chapter 7. 2007 tax software Tax rates. 2007 tax software  For tax years beginning in 2013, the social security part of the self-employment tax increases from 10. 2007 tax software 4% to 12. 2007 tax software 4%. 2007 tax software As a result, the self-employment tax is increased from 13. 2007 tax software 3% to 15. 2007 tax software 3%. 2007 tax software See chapter 12. 2007 tax software Maximum net earnings. 2007 tax software  The maximum net self-employment earnings subject to the social security part (12. 2007 tax software 4%) of the self-employment tax increased to $113,700 for 2013. 2007 tax software There is no maximum limit on earnings subject to the Medicare part (2. 2007 tax software 9%). 2007 tax software See chapter 12. 2007 tax software Net investment income tax. 2007 tax software  For tax years beginning in 2013, individuals, estates, and trusts may be subject to the net investment income tax (NIIT). 2007 tax software If you are a trader in financial instruments and commodities and required to file Schedule C (Form 1040), your investment income (for purposes of the NIIT) may be reduced by your interest and other investment expenses to the extent those expenses are not used to reduce your self-employment income. 2007 tax software For information about NIIT and the special rule for traders in financial instruments and commodities, see the Instructions for Form 8960. 2007 tax software Social Security and Medicare Tax for 2013. 2007 tax software  The employee tax rate for social security is 6. 2007 tax software 2%. 2007 tax software The employer tax rate for social security remains unchanged at 6. 2007 tax software 2%. 2007 tax software The social security wage base limit is $113,700. 2007 tax software The Medicare tax rate is 1. 2007 tax software 45% each for the employee and employer, unchanged from 2012. 2007 tax software There is no wage base limit for Medicare tax. 2007 tax software See chapter 13. 2007 tax software Additional Medicare Tax. 2007 tax software  For tax years beginning in 2013, a 0. 2007 tax software 9% Additional Medicare Tax applies to your Medicare wages, Railroad Tax Act (RRTA) compensation, and self-employment income above a threshold amount. 2007 tax software Use Form 8959, Additional Medicare Tax, to figure this tax. 2007 tax software For more information, see the Instructions for Form 8959 and the Instructions for Schedule SE (Form 1040). 2007 tax software In addition to withholding Medicare tax at 1. 2007 tax software 45%, you must withhold a 0. 2007 tax software 9% Additional Medicare Tax from wages you pay to an employee in excess of $200,000 in a calendar year. 2007 tax software You are required to begin withholding Additional Medicare Tax in the pay period in which you pay wages in excess of $200,000 to an employee and continue to withhold it each pay period until the end of the calendar year. 2007 tax software Additional Medicare Tax is only imposed on the employee. 2007 tax software There is no employer share of Additional Medicare Tax. 2007 tax software All wages that are subject to Medicare tax are subject to Additional Medicare Tax withholding if paid in excess of the $200,000 withholding threshold. 2007 tax software For more information on what wages are subject to Medicare tax, see the chart, Special Rules for Various Types of Services and Payments, in section 15 of Publication 15 (Circular E), Employer's Tax Guide. 2007 tax software For more information on Additional Medicare Tax, visit IRS. 2007 tax software gov and enter “Additional Medicare Tax” in the search box. 2007 tax software See chapter 13. 2007 tax software Leave-Based donation programs to aid victims of Hurricane Sandy. 2007 tax software  Under these programs, employees may donate their vacation, sick, or personal leave in exchange for employer cash payments made before January 1, 2014, to qualified tax-exempt organizations providing relief for the victims of Hurricane Sandy. 2007 tax software The donated leave will not be included in the income or wages of the employee. 2007 tax software The employer may deduct the cash payments as business expenses or charitable contributions. 2007 tax software See chapter 13. 2007 tax software Work opportunity tax credit for qualified tax-exempt organizations hiring qualified veterans extended. 2007 tax software  The work opportunity tax credit is now available for eligible unemployed veterans who begin work before January 1, 2014. 2007 tax software Qualified tax-exempt organizations that hire eligible unemployed veterans can claim the work opportunity tax credit against their payroll tax liability using Form 5884-C, Work Opportunity Credit for Qualified Tax-Exempt Organizations Hiring Qualified Veterans. 2007 tax software For more information, visit IRS. 2007 tax software gov and enter “work opportunity credit” in the search box. 2007 tax software See chapter 13. 2007 tax software Estimated tax. 2007 tax software  For tax years beginning in 2013, the Net Investment Income Tax (NIIT) may need to be included when calculating your estimated tax. 2007 tax software Also, when figuring your estimated tax, you may need to include the 0. 2007 tax software 9% Additional Medicare Tax applicable to Medicare wages, Railroad Retirement Tax Act (RRTA) compensation, and self-employment income above the threshold amount based on your filing status. 2007 tax software For more information, see Publication 505. 2007 tax software What's New for 2014 Maximum net earnings. 2007 tax software  The maximum net self-employment earnings subject to the social security part of the self-employment tax for 2014 will be discussed in the 2013 Publication 334. 2007 tax software See chapter 12. 2007 tax software Social security and Medicare tax for 2014. 2007 tax software  The employee and employer tax rates for social security and the maximum amount of wages subject to social security tax for 2014 will be discussed in Publication 51 (Circular A), Agricultural Employer's Tax Guide (For use in 2014). 2007 tax software The Medicare tax rate for 2014 will also be discussed in Publication 51 (Circular A) (For use in 2014). 2007 tax software There is no limit on the amount of wages subject to Medicare tax. 2007 tax software See chapter 13. 2007 tax software Reminders The following reminders and other items may help you file your tax return. 2007 tax software   IRS e-file (Electronic Filing) You can file your tax returns electronically using an IRS e-file option. 2007 tax software The benefits of IRS e-file include faster refunds, increased accuracy, and acknowledgment of IRS receipt of your return. 2007 tax software You can use one of the following IRS e-file options. 2007 tax software Use an authorized IRS e-file provider. 2007 tax software Use a personal computer. 2007 tax software Visit a Volunteer Income Tax Assistance (VITA) or Tax Counseling for the Elderly (TCE) site. 2007 tax software For details on these fast filing methods, see your income tax package. 2007 tax software Principal agricultural activity codes. 2007 tax software  You must enter on line B of Schedule F (Form 1040) a code that identifies your principal agricultural activity. 2007 tax software It is important to use the correct code because this information will identify market segments of the public for IRS Taxpayer Education programs. 2007 tax software The U. 2007 tax software S. 2007 tax software Census Bureau also uses this information for its economic census. 2007 tax software See the list of Principal Agricultural Activity Codes on page 2 of Schedule F (Form 1040). 2007 tax software Publication on employer identification numbers (EIN). 2007 tax software  Publication 1635, Understanding Your Employer Identification Number, provides general information on employer identification numbers. 2007 tax software Topics include how to apply for an EIN and how to complete Form SS-4. 2007 tax software Change of address. 2007 tax software  If you change your home address, you should use Form 8822, Change of Addres, to notify the IRS. 2007 tax software If you change your business address, you should use Form 8822-B, Change of Address or Responsible Party — Business, to notify the IRS. 2007 tax software Be sure to include your suite, room, or other unit number. 2007 tax software Reportable transactions. 2007 tax software  You must file Form 8886, Reportable Transaction Disclosure Statement, to report certain transactions. 2007 tax software You may have to pay a penalty if you are required to file Form 8886 but do not do so. 2007 tax software Reportable transactions include (1) transactions the same as or substantially similar to tax avoidance transactions identified by the IRS, (2) transactions offered to you under conditions of confidentiality and for which you paid an advisor a minimum fee, (3) transactions for which you have or a related party has a right to a full or partial refund of fees if all or part of the intended tax consequences from the transaction are not sustained, (4) transactions that result in losses of at least $2 million in any single year or $4 million in any combination of years, and (5) transactions with asset holding periods of 45 days or less and that result in a tax credit of more than $250,000. 2007 tax software For more information, see the Instructions for Form 8886. 2007 tax software Form W-4 for 2014. 2007 tax software  You should make new Forms W-4 available to your employees and encourage them to check their income tax withholding for 2014. 2007 tax software Those employees who owed a large amount of tax or received a large refund for 2013 may need to submit a new Form W-4. 2007 tax software See Publication 919, How Do I Adjust My Tax Withholding. 2007 tax software Form 1099-MISC. 2007 tax software  Generally, file Form 1099-MISC if you pay at least $600 in rents, services, and other miscellaneous payments in your farming business to an individual (for example, an accountant, an attorney, or a veterinarian) who is not your employee. 2007 tax software Limited Liability Company (LLC). 2007 tax software  For purposes of this publication, a limited liability company (LLC) is a business entity organized in the United States under state law. 2007 tax software Unlike a partnership, all of the members of an LLC have limited personal liability for its debts. 2007 tax software An LLC may be classified for federal income tax purposes as a partnership, corporation, or an entity disregarded as separate from its owner by applying the rules in Regulations section 301. 2007 tax software 7701-3. 2007 tax software See Publication 3402 for more details. 2007 tax software Photographs of missing children. 2007 tax software  The Internal Revenue Service is a proud partner with the National Center for Missing and Exploited Children. 2007 tax software Photographs of missing children selected by the Center may appear in this publication on pages that would otherwise be blank. 2007 tax software You can help bring these children home by looking at the photographs and calling 1-800-THE-LOST (1-800-843-5678) if you recognize a child. 2007 tax software Prev  Up  Next   Home   More Online Publications