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Amended 1040 Tax Return

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Amended 1040 Tax Return

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

Small Business Retirement Plan Resources
Why start a plan, choosing a plan and what to do once your plan is in place

Retirement Plans for Self-Employed People
Did you know you have many of the same retirement plan options as bigger companies?

Types of Retirement Plans
Starting and maintaining specific types of plans

File a Return or Report
Form 5500 annual reports, participant notices and more

Internal Controls Protect Your Retirement Plan
Review procedures to help you find and prevent mistakes in administering your plan

Correct Your Retirement Plan Errors
Why and how to correct your retirement plan errors

Retirement News for Employers
Practical retirement plan information for plan sponsors

Additional Resources for the Plan Sponsor/Employer
FAQs, phone forums, retirement plan check-ups and Nationwide Tax Forum presentations

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Page Last Reviewed or Updated: 18-Mar-2014

The Amended 1040 Tax Return

Amended 1040 tax return Index A Additional Medicare Tax, Reminders, Additional Medicare Tax withholding. Amended 1040 tax return Adjustments, Reporting Adjustments to Form 941-SS, 944-SS, 944, or 943 Agricultural labor, Deposits. Amended 1040 tax return Aliens, nonresidents, Deposits. Amended 1040 tax return Assistance (see Tax help) C Calendar, Calendar Comments on publication, Comments and suggestions. Amended 1040 tax return Common-law employee, Employee status under common law. Amended 1040 tax return Corrected wage and tax statement, Correcting Forms W-2AS, W-2CM, W-2GU, W-2VI, and Form W-3SS. Amended 1040 tax return Crew leaders, Farm Crew Leaders Current period adjustments, Current Period Adjustments D Deposit How to deposit, How To Deposit Penalties, Deposit Penalties Period, Deposit Period Requirements, 8. Amended 1040 tax return Depositing Taxes Rules $100,000 next-day deposit, $100,000 Next-Day Deposit Rule Accuracy of deposits, Accuracy of Deposits Rule Schedules Monthly, Monthly Deposit Schedule Semiweekly, Semiweekly Deposit Schedule When to deposit, When To Deposit E Electronic deposits, Electronic deposit requirement. Amended 1040 tax return Electronic filing and payment, Reminders Employee, 2. Amended 1040 tax return Who Are Employees? Employer identification number (EIN), 1. Amended 1040 tax return Employer Identification Number (EIN) F Family employees, Deposits. Amended 1040 tax return Farm crew leaders, Farm Crew Leaders Farmworkers, 6. Amended 1040 tax return Social Security and Medicare Taxes for Farmworkers, Employers of farmworkers. Amended 1040 tax return Federal employees, Deposits. Amended 1040 tax return Fishing, Deposits. Amended 1040 tax return Form, Calendar, Lookback period for employers of nonfarm workers. Amended 1040 tax return 4070, 5. Amended 1040 tax return Tips 4070A, 5. Amended 1040 tax return Tips 8274, Deposits. Amended 1040 tax return 940, Calendar 941-SS, Calendar, Current Period Adjustments 941-X, Adjustments to lookback period taxes. Amended 1040 tax return 943, Calendar 943-X, Adjustments to lookback period taxes. Amended 1040 tax return 944-X, Adjustments to lookback period taxes. Amended 1040 tax return Schedule H (Form 1040), Household employers reporting social security and Medicare taxes. Amended 1040 tax return SS-4, 1. Amended 1040 tax return Employer Identification Number (EIN) SS-5, Reminders, Employee's social security card. Amended 1040 tax return SS-8, IRS help. Amended 1040 tax return W-2c, Employee's social security card. Amended 1040 tax return , Correcting Forms W-2AS, W-2CM, W-2GU, W-2VI, and Form W-3SS. Amended 1040 tax return Fringe benefits, Fringe Benefits, Deposits. Amended 1040 tax return FUTA tax, 11. Amended 1040 tax return Federal Unemployment (FUTA) Tax—U. Amended 1040 tax return S. Amended 1040 tax return Virgin Islands Employers Only G Government employees, nonfederal, Deposits. Amended 1040 tax return Group-term life insurance, Deposits. Amended 1040 tax return H Help (see Tax help) Hiring new employees, Reminders Homeworkers, Deposits. Amended 1040 tax return Hospital interns, Deposits. Amended 1040 tax return Household employers, Household employers reporting social security and Medicare taxes. Amended 1040 tax return Household workers, Household employers reporting social security and Medicare taxes. Amended 1040 tax return , Deposits. Amended 1040 tax return How to deposit, How To Deposit I Insurance agents, Deposits. Amended 1040 tax return IRS help (employee v. Amended 1040 tax return subcontractor), IRS help. Amended 1040 tax return L Lookback period Farmworkers, Lookback period for employers of farmworkers. Amended 1040 tax return Nonfarm workers, Lookback period for employers of nonfarm workers. Amended 1040 tax return M Meals and lodging, Deposits. Amended 1040 tax return Ministers, Deposits. Amended 1040 tax return Monthly deposit schedule, Monthly Deposit Schedule Moving expenses, Deposits. Amended 1040 tax return N Newspaper delivery, Deposits. Amended 1040 tax return Noncash payments, Deposits. Amended 1040 tax return Nonprofit organizations, Deposits. Amended 1040 tax return P Partners, Deposits. Amended 1040 tax return Penalties, Deposit Penalties Pension plans, Deposits. Amended 1040 tax return Prior period adjustments, Prior Period Adjustments Private delivery services, Reminders Publications (see Tax help) R Recordkeeping, Reminders Religious orders, Deposits. Amended 1040 tax return Retirement and pension plans, Deposits. Amended 1040 tax return S Salespersons, Deposits. Amended 1040 tax return Scholarships and fellowships, Deposits. Amended 1040 tax return Semiweekly deposit schedule, Semiweekly Deposit Schedule Severance pay, Deposits. Amended 1040 tax return Sick pay, Sick pay. Amended 1040 tax return , Sick pay payments. Amended 1040 tax return , Deposits. Amended 1040 tax return Social security number (SSN), 3. Amended 1040 tax return Employee's Social Security Number (SSN) Statutory employee, Statutory employees. Amended 1040 tax return Statutory nonemployee, Statutory nonemployees. Amended 1040 tax return Students, Deposits. Amended 1040 tax return Suggestions for publication, Comments and suggestions. Amended 1040 tax return Supplemental unemployment compensation benefits, Deposits. Amended 1040 tax return T Tax help, How To Get Tax Help Tax Help, Tax help. Amended 1040 tax return Taxes paid by employer, Employee's portion of taxes paid by employer. Amended 1040 tax return Tips, 5. Amended 1040 tax return Tips, Deposits. Amended 1040 tax return Travel and business expenses, Travel and business expenses. Amended 1040 tax return Trust fund recovery penalty, Trust fund recovery penalty. Amended 1040 tax return W Wage and Tax Statement, 10. Amended 1040 tax return Wage and Tax Statements Prev  Up     Home   More Online Publications