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File your taxes free online 1. File your taxes free online   Filing and Paying Business Taxes Table of Contents Introduction Useful Items - You may want to see: Identification NumbersNew EIN. File your taxes free online Employee. File your taxes free online Other payee. File your taxes free online Income TaxDo I Have To File an Income Tax Return? How Do I File? IRS e-file (Electronic Filing) When Is My Tax Return Due? How Do I Pay Income Tax? Self-Employment (SE) TaxHow to become insured under social security. File your taxes free online Earning credits in 2013 and 2014. File your taxes free online Employment Taxes Excise Taxes Information ReturnsWaiver of penalties. File your taxes free online Penalties. File your taxes free online Introduction This chapter explains the business taxes you may have to pay and the forms you may have to file. File your taxes free online It also discusses taxpayer identification numbers. File your taxes free online Table 1-1 lists the benefits of filing electronically. File your taxes free online Table 1-2 lists the federal taxes you may have to pay, their due dates, and the forms you use to report them. File your taxes free online Table 1-3 provides checklists that highlight the typical forms and schedules you may need to file if you ever go out of business. File your taxes free online You may want to get Publication 509, Tax Calendars. File your taxes free online It has tax calendars that tell you when to file returns and make tax payments. File your taxes free online Useful Items - You may want to see: Publication 505 Tax Withholding and Estimated Tax Form (and Instructions) 1040 U. File your taxes free online S. File your taxes free online Individual Income Tax Return 1040-ES Estimated Tax for Individuals Sch C (Form 1040) Profit or Loss From Business Sch C-EZ (Form 1040) Net Profit From Business Sch SE (Form 1040) Self-Employment Tax See chapter 12 for information about getting publications and forms. File your taxes free online Identification Numbers This section explains three types of taxpayer identification numbers, who needs them, when to use them, and how to get them. File your taxes free online Social security number (SSN). File your taxes free online   Generally, use your SSN as your taxpayer identification number. File your taxes free online You must put this number on each of your individual income tax forms, such as Form 1040 and its schedules. File your taxes free online   To apply for an SSN, use Form SS-5, Application for a Social Security Card. File your taxes free online This form is available at Social Security Administration (SSA) offices or by calling 1-800-772-1213. File your taxes free online It is also available from the SSA website at www. File your taxes free online socialsecurity. File your taxes free online gov. File your taxes free online Individual taxpayer identification number (ITIN). File your taxes free online   The IRS will issue an ITIN if you are a nonresident or resident alien and you do not have and are not eligible to get an SSN. File your taxes free online In general, if you need to obtain an ITIN, you must attach Form W-7, Application for IRS Individual Taxpayer Identification Number, with your signed, original, completed tax return and any other required documentation and mail them to the following address. File your taxes free online  Internal Revenue Service ITIN Operation P. File your taxes free online O. File your taxes free online Box 149342 Austin, TX 78714-9342 The exceptions are covered in detail in the instructions for Form W-7. File your taxes free online If you must include another person's SSN on your return and that person does not have and cannot get an SSN, enter that person's ITIN. File your taxes free online The application is also available in Spanish. File your taxes free online The form is available at IRS. File your taxes free online gov or you can call 1-800-829-3676 to order the form. File your taxes free online    An ITIN is for tax use only. File your taxes free online It does not entitle the holder to social security benefits or change the holder's employment or immigration status. File your taxes free online Employer identification number (EIN). File your taxes free online   You must also have an EIN to use as a taxpayer identification number if you do either of the following. File your taxes free online Pay wages to one or more employees. File your taxes free online File pension or excise tax returns. File your taxes free online   If you must have an EIN, include it along with your SSN on your Schedule C or C-EZ. File your taxes free online   You can apply for an EIN: Online by clicking on the Employer ID Numbers (EINs) link at www. File your taxes free online irs. File your taxes free online gov/businesses/small. File your taxes free online The EIN is issued immediately once the application information is validated. File your taxes free online By telephone at 1-800-829-4933. File your taxes free online By mailing or faxing Form SS-4, Application for Employer Identification Number. File your taxes free online New EIN. File your taxes free online   You may need to get a new EIN if either the form or the ownership of your business changes. File your taxes free online For more information, see Publication 1635, Understanding Your EIN. File your taxes free online When you need identification numbers of other persons. File your taxes free online   In operating your business, you will probably make certain payments you must report on information returns. File your taxes free online These payments are discussed under Information Returns, later in this chapter. File your taxes free online You must give the recipient of these payments (the payee) a statement showing the total amount paid during the year. File your taxes free online You must include the payee's identification number and your identification number on the returns and statements. File your taxes free online Employee. File your taxes free online   If you have employees, you must get an SSN from each of them. File your taxes free online Record the name and SSN of each employee exactly as they are shown on the employee's social security card. File your taxes free online If the employee's name is not correct as shown on the card, the employee should request a new card from the SSA. File your taxes free online This may occur if the employee's name was changed due to marriage or divorce. File your taxes free online   Form W-4, Employee's Withholding Allowance Certificate, is completed by each employee so the correct federal income tax can be withheld from their pay. File your taxes free online   If your employee does not have an SSN, he or she should file Form SS-5 with the SSA. File your taxes free online Other payee. File your taxes free online   If you make payments to someone who is not your employee and you must report the payments on an information return, get that person's SSN. File your taxes free online If you must report payments to an organization, such as a corporation or partnership, you must get its EIN. File your taxes free online   To get the payee's SSN or EIN, use Form W-9, Request for Taxpayer Identification Number and Certification. File your taxes free online   A payee who does not provide you with an identification number may be subject to backup withholding. File your taxes free online For information on backup withholding, see the Form W-9 instructions and the General Instructions for Certain Information Returns. File your taxes free online Income Tax This part explains whether you have to file an income tax return and when you file it. File your taxes free online It also explains how you pay the tax. File your taxes free online Do I Have To File an Income Tax Return? You have to file an income tax return for 2013 if your net earnings from self-employment were $400 or more. File your taxes free online If your net earnings from self-employment were less than $400, you still have to file an income tax return if you meet any other filing requirement listed in the Form 1040 instructions. File your taxes free online How Do I File? File your income tax return on Form 1040 and attach Schedule C or Schedule C-EZ. File your taxes free online Enter the net profit or loss from Schedule C or Schedule C-EZ on page 1 of Form 1040. File your taxes free online Use Schedule C to figure your net profit or loss from your business. File your taxes free online If you operated more than one business as a sole proprietorship, you must attach a separate Schedule C for each business. File your taxes free online You can use the simpler Schedule C-EZ if you operated only one business as a sole proprietorship, you did not have a net loss, and you meet the other requirements listed in Part I of the schedule. File your taxes free online IRS e-file (Electronic Filing) Please click here for the text description of the image. File your taxes free online E-file logo You may be able to file your tax returns electronically using an IRS e-file option. File your taxes free online Table 1-1 lists the benefits of IRS e-file. File your taxes free online IRS e-file uses automation to replace most of the manual steps needed to process paper returns. File your taxes free online As a result, the processing of e-file returns is faster and more accurate than the processing of paper returns. File your taxes free online As with a paper return, you are responsible for making sure your return contains accurate information and is filed on time. File your taxes free online Using e-file does not affect your chances of an IRS examination of your return. File your taxes free online You can file most commonly used business forms using IRS e-file. File your taxes free online For more information, visit IRS. File your taxes free online gov. File your taxes free online Electronic signatures. File your taxes free online   Paperless filing is easier than you think and it's available to most taxpayers who file electronically—including those first-time filers who were 16 or older at the end of 2013. File your taxes free online If you file electronically using tax preparation software or a tax professional, you will participate in the Self-Select PIN (personal identification number) program. File your taxes free online If you are married filing jointly, you and your spouse will each need to create a PIN and enter these PINs as your electronic signatures. File your taxes free online    To create a PIN, you must know your adjusted gross income (AGI) from your originally filed 2012 income tax return (not from an amended return, Form 1040X, or any math error notice from the IRS). File your taxes free online You will also need to provide your date of birth (DOB). File your taxes free online Make sure your DOB is accurate and matches the information on record with the Social Security Administration before you e-file. File your taxes free online To do this, check your annual Social Security Statement. File your taxes free online   With a Self-Select PIN, there is nothing to sign and nothing to mail—not even your Forms W-2. File your taxes free online For more details on the Self-Select PIN program, visit IRS. File your taxes free online gov. File your taxes free online State returns. File your taxes free online   In most states, you can file an electronic state return simultaneously with your federal return. File your taxes free online For more information, check with your local IRS office, state tax agency, tax professional, or IRS. File your taxes free online gov. File your taxes free online Refunds. File your taxes free online   You can have your refund check mailed to you, or you can have your refund deposited directly to your checking or savings account. File your taxes free online   With e-file, your refund will be issued in half the time as when filing on paper. File your taxes free online Most refunds are issued within 3 weeks. File your taxes free online If you choose Direct Deposit, you can receive your refund in as few as 10 days. File your taxes free online Offset against debts. File your taxes free online   As with a paper return, you may not get all of your refund if you owe certain past-due amounts, such as federal tax, state tax, a student loan, or child support. File your taxes free online You will be notified if the refund you claimed has been offset against your debts. File your taxes free online Refund inquiries. File your taxes free online   You can check the status of your refund if it has been at least 24 hours (4 weeks if you mailed a paper return) from the date you filed your return. File your taxes free online Be sure to have a copy of your tax return available because you will need to know the filing status, the first social security number shown on the return, and the exact whole-dollar amount of the refund. File your taxes free online To check on your refund, do one of the following. File your taxes free online Go to IRS. File your taxes free online gov and click on Where's My Refund. File your taxes free online Call 1-800-829-4477 for automated refund information, and follow the recorded instructions. File your taxes free online Call 1-800-829-1954 during the hours shown in your form instructions. File your taxes free online Balance due. File your taxes free online   If you owe tax, you must pay it by April 15, 2014, to avoid late-payment penalties and interest. File your taxes free online You can make your payment electronically by scheduling an electronic funds withdrawal from your checking or savings account or by credit card. File your taxes free online Using an Authorized IRS e-file Provider Many tax professionals can electronically file paperless returns for their clients. File your taxes free online You have two options. File your taxes free online You can prepare your return, take it to an authorized IRS e-file provider, and have the provider transmit it electronically to the IRS. File your taxes free online You can have an authorized IRS e-file provider prepare your return and transmit it for you electronically. File your taxes free online You will be asked to complete Form 8879, IRS e-file Signature Authorization, to authorize the provider to enter your self-selected PIN on your return. File your taxes free online Depending on the provider and the specific services requested, a fee may be charged. File your taxes free online To find an authorized IRS e-file provider near you, go to IRS. File your taxes free online gov or look for an “Authorized IRS e-file Provider” sign. File your taxes free online Using Your Personal Computer A computer with Internet access is all you need to file your tax return using IRS e-file. File your taxes free online When you use your personal computer, you can e-file your return from your home any time of the day or night. File your taxes free online Sign your return electronically using a self-selected PIN to complete the process. File your taxes free online There is no signature form to submit or Forms W-2 to send in. File your taxes free online Free Internet filing options. File your taxes free online   More taxpayers can now prepare and e-file their individual income tax returns free using commercial tax preparation software accessible through IRS. File your taxes free online gov or www. File your taxes free online usa. File your taxes free online gov. File your taxes free online The IRS is partnering with the tax software industry to offer free preparation and filing services to a significant number of taxpayers. File your taxes free online Security and privacy certificate programs will assure tax data is safe and secure. File your taxes free online To see if you qualify for these services, visit the Return Preparation and Filing Options page at IRS. File your taxes free online gov. File your taxes free online   If you cannot use the free services, you can buy tax preparation software at various electronics stores or computer and office supply stores. File your taxes free online You can also download software from the Internet or prepare and file your return completely online by using tax preparation software available on the Internet. File your taxes free online Filing Through Employers and Financial Institutions Some businesses offer free e-file to their employees, members, or customers. File your taxes free online Others offer it for a fee. File your taxes free online Ask your employer or financial institution if they offer IRS e-file as an employee, member, or customer benefit. File your taxes free online Free Help With Your Return Free help in preparing your return is available nationwide from IRS-trained volunteers. File your taxes free online The Volunteer Income Tax Assistance (VITA) program is designed to help low-income taxpayers, and the Tax Counseling for the Elderly (TCE) program is designed to assist taxpayers age 60 or older with their tax returns. File your taxes free online Some locations offer free electronic filing. File your taxes free online Table 1-1. File your taxes free online Benefits of IRS e-file Accuracy • Your chance of getting an error notice from the IRS is significantly reduced. File your taxes free online Security • Your privacy and security are assured. File your taxes free online Electronic signatures • Create your own personal identification number (PIN) and file a completely paperless return through your tax preparation software or tax professional. File your taxes free online There is nothing to mail. File your taxes free online Proof of acceptance • You receive an electronic acknowledgment within 48 hours that the IRS has accepted your return for processing. File your taxes free online Fast refunds • You get your refund faster with Direct Deposit—in as few as 10 days. File your taxes free online Free Internet filing options • Use IRS. File your taxes free online gov to access commercial tax preparation and e-file services available at no cost to eligible taxpayers. File your taxes free online Electronic payment options • Convenient, safe, and secure electronic payment options are available. File your taxes free online E-file and pay your taxes in a single step. File your taxes free online Schedule an electronic funds withdrawal from your checking or savings account (up to and including April 15, 2014) or pay by credit card. File your taxes free online Federal/State filing • Prepare and file your federal and state tax returns together and double the benefits you get from e-file. File your taxes free online When Is My Tax Return Due? Form 1040 for calendar year 2013 is due by April 15, 2014. File your taxes free online If you use a fiscal year (explained in chapter 2), your return is due by the 15th day of the 4th month after the end of your fiscal year. File your taxes free online If you file late, you may have to pay penalties and interest. File your taxes free online If you cannot file your return on time, use Form 4868, Application for Automatic Extension of Time To File U. File your taxes free online S. File your taxes free online Individual Income Tax Return, to request an automatic 6-month extension. File your taxes free online For calendar year taxpayers, this will extend the tax filing due date until October 15. File your taxes free online Filing an extension does not extend the time to pay your taxes, only the time to file the tax return. File your taxes free online How Do I Pay Income Tax? Federal income tax is a pay-as-you-go tax. File your taxes free online You must pay it as you earn or receive income during the year. File your taxes free online An employee usually has income tax withheld from his or her pay. File your taxes free online If you do not pay your tax through withholding, or do not pay enough tax that way, you might have to pay estimated tax. File your taxes free online You generally have to make estimated tax payments if you expect to owe taxes, including self-employment tax (discussed later), of $1,000 or more when you file your return. File your taxes free online Use Form 1040-ES to figure and pay the tax. File your taxes free online If you do not have to make estimated tax payments, you can pay any tax due when you file your return. File your taxes free online For more information on estimated tax, see Publication 505, Tax Withholding and Estimated Tax. File your taxes free online What are my payment options?   You can pay your estimated tax electronically using various options. File your taxes free online If you pay electronically, there is no need to mail in Form 1040-ES payment vouchers. File your taxes free online These options include: Paying electronically through the Electronic Federal Tax Payment System (EFTPS). File your taxes free online Paying by authorizing an electronic funds withdrawal when you file Form 1040 electronically. File your taxes free online Paying by credit or debit card over the phone or by Internet. File your taxes free online Other options include crediting an overpayment from your 2013 return to your 2014 estimated tax, or mailing a check or money order with a Form 1040-ES payment voucher. File your taxes free online EFTPS    To enroll in EFTPS, go to www. File your taxes free online eftps. File your taxes free online gov or call 1-800-555-4477. File your taxes free online When you request a new EIN and you will have a tax obligation, you are automatically enrolled in EFTPS. File your taxes free online Benefits of EFTPS: The chance of an error in making your payments is reduced. File your taxes free online You receive immediate confirmation of every transaction. File your taxes free online Penalty for underpayment of tax. File your taxes free online   If you did not pay enough income tax and self-employment tax for 2013 by withholding or by making estimated tax payments, you may have to pay a penalty on the amount not paid. File your taxes free online The IRS will figure the penalty for you and send you a bill. File your taxes free online Or you can use Form 2210, Underpayment of Estimated Tax by Individuals, Estates, and Trusts, to see if you have to pay a penalty and to figure the penalty amount. File your taxes free online For more information, see Publication 505. File your taxes free online Self-Employment (SE) Tax Self-employment tax (SE tax) is a social security and Medicare tax primarily for individuals who work for themselves. File your taxes free online It is similar to the social security and Medicare taxes withheld from the pay of most wage earners. File your taxes free online If you earned income as a statutory employee, you do not pay SE tax on that income. File your taxes free online Social security coverage. File your taxes free online   Social security benefits are available to self-employed persons just as they are to wage earners. File your taxes free online Your payments of SE tax contribute to your coverage under the social security system. File your taxes free online Social security coverage provides you with retirement benefits, disability benefits, survivor benefits, and hospital insurance (Medicare) benefits. File your taxes free online By not reporting all of your self-employment income, you could cause your social security benefits to be lower when you retire. File your taxes free online How to become insured under social security. File your taxes free online   You must be insured under the social security system before you begin receiving social security benefits. File your taxes free online You are insured if you have the required number of credits (also called quarters of coverage), discussed next. File your taxes free online Earning credits in 2013 and 2014. File your taxes free online   For 2013, you received one credit, up to a maximum of four credits, for each $1,160 ($1,200 for 2014) of income subject to social security taxes. File your taxes free online Therefore, for 2013, if you had income (self-employment and wages) of $4,640 that was subject to social security taxes, you receive four credits ($4,640 ÷ $1,160). File your taxes free online   For an explanation of the number of credits you must have to be insured and the benefits available to you and your family under the social security program, consult your nearest Social Security Administration (SSA) office. File your taxes free online    Making false statements to get or to increase social security benefits may subject you to penalties. File your taxes free online The Social Security Administration (SSA) time limit for posting self-employment income. File your taxes free online   Generally, the SSA will give you credit only for self-employment income reported on a tax return filed within 3 years, 3 months, and 15 days after the tax year you earned the income. File your taxes free online If you file your tax return or report a change in your self-employment income after this time limit, the SSA may change its records, but only to remove or reduce the amount. File your taxes free online The SSA will not change its records to increase your self-employment income. File your taxes free online Who must pay self-employment tax. File your taxes free online   You must pay SE tax and file Schedule SE (Form 1040) if either of the following applies. File your taxes free online Your net earnings from self-employment (excluding church employee income) were $400 or more. File your taxes free online You had church employee income of $108. File your taxes free online 28 or more. File your taxes free online The SE tax rules apply no matter how old you are and even if you are already receiving social security or Medicare benefits. File your taxes free online SE tax rate. File your taxes free online   For 2013, the SE tax rate on net earnings is 15. File your taxes free online 3% (12. File your taxes free online 4% social security tax plus 2. File your taxes free online 9% Medicare tax). File your taxes free online Maximum earnings subject to SE tax. File your taxes free online   Only the first $113,700 of your combined wages, tips, and net earnings in 2013 is subject to any combination of the 12. File your taxes free online 4% social security part of SE tax, social security tax, or railroad retirement (tier 1) tax. File your taxes free online   All your combined wages, tips, and net earnings in 2013 are subject to any combination of the 2. File your taxes free online 9% Medicare part of SE tax, social security tax, or railroad retirement (tier 1) tax. File your taxes free online   If wages and tips you receive as an employee are subject to either social security or railroad retirement (tier 1) tax, or both, and total at least $113,700, do not pay the 12. File your taxes free online 4% social security part of the SE tax on any of your net earnings. File your taxes free online However, you must pay the 2. File your taxes free online 9% Medicare part of the SE tax on all your net earnings. File your taxes free online Deduct one-half of your SE tax as an adjustment to income on line 27 of Form 1040. File your taxes free online   More information. File your taxes free online   For information on methods of calculating SE tax, see Chapter 10, Self-Employment Tax. File your taxes free online Table 1-2. File your taxes free online Which Forms Must I File? IF you are liable for: THEN use Form: DUE by:1 Income tax 1040 and Schedule C or C-EZ2 15th day of 4th month after end of  tax year. File your taxes free online Self-employment tax Schedule SE File with Form 1040. File your taxes free online Estimated tax 1040-ES 15th day of 4th, 6th, and 9th months of tax year, and 15th day of 1st month after the end of tax year. File your taxes free online Social security and Medicare taxes and income tax withholding 941 or 944 April 30, July 31, October 31, and January 313. File your taxes free online     See Publication 15. File your taxes free online Providing information on social security and Medicare taxes and income tax withholding W-2 (to employee)  W-2 and W-3 (to the Social Security Administration) January 313. File your taxes free online   Last day of February (March 31 if filing electronically)3. File your taxes free online Federal unemployment (FUTA) tax 940 January 313. File your taxes free online     April 30, July 31, October 31, and January 31, but only if the liability for unpaid tax is more than $500. File your taxes free online Filing information returns for payments to nonemployees and transactions with other persons See Information Returns Forms 1099 – to the recipient by January 31 and to the IRS by February 28 (March 31 if filing electronically). File your taxes free online     Other forms – see the General Instructions for Certain Information Returns. File your taxes free online Excise tax See Excise Taxes See the instructions to the forms. File your taxes free online 1 If a due date falls on a Saturday, Sunday, or legal holiday, file by the next day that is not a Saturday, Sunday, or legal holiday. File your taxes free online For more information, see Publication 509, Tax Calendars. File your taxes free online 2 File a separate schedule for each business. File your taxes free online 3 See the form instructions if you go out of business, change the form of your business, or stop paying wages. File your taxes free online     Employment Taxes If you have employees, you will need to file forms to report employment taxes. File your taxes free online Employment taxes include the following items. File your taxes free online Social security and Medicare taxes. File your taxes free online Federal income tax withholding. File your taxes free online Federal unemployment (FUTA) tax. File your taxes free online For more information, see Publication 15 (Circular E), Employer's Tax Guide. File your taxes free online That publication explains your tax responsibilities as an employer. File your taxes free online To help you determine whether the people working for you are your employees, see Publication 15-A, Employer's Supplemental Tax Guide. File your taxes free online That publication has information to help you determine whether an individual is an independent contractor or an employee. File your taxes free online If you incorrectly classify an employee as an independent contractor, you may be held liable for employment taxes for that worker plus a penalty. File your taxes free online An independent contractor is someone who is self-employed. File your taxes free online You do not generally have to withhold or pay any taxes on payments made to an independent contractor. File your taxes free online Excise Taxes This section identifies some of the excise taxes you may have to pay and the forms you have to file if you do any of the following. File your taxes free online Manufacture or sell certain products. File your taxes free online Operate certain kinds of businesses. File your taxes free online Use various kinds of equipment, facilities, or products. File your taxes free online Receive payment for certain services. File your taxes free online For more information on excise taxes, see Publication 510, Excise Taxes. File your taxes free online Form 720. File your taxes free online   The federal excise taxes reported on Form 720, Quarterly Federal Excise Tax Return, consist of several broad categories of taxes, including the following. File your taxes free online Environmental taxes on the sale or use of ozone-depleting chemicals and imported products containing or manufactured with these chemicals. File your taxes free online Communications and air transportation taxes. File your taxes free online Fuel taxes. File your taxes free online Tax on the first retail sale of heavy trucks, trailers, and tractors. File your taxes free online Manufacturers taxes on the sale or use of a variety of different articles. File your taxes free online Tax on indoor tanning services. File your taxes free online Form 2290. File your taxes free online   There is a federal excise tax on the use of certain trucks, truck tractors, and buses on public highways. File your taxes free online The tax applies to vehicles having a taxable gross weight of 55,000 pounds or more. File your taxes free online Report the tax on Form 2290, Heavy Highway Vehicle Use Tax Return. File your taxes free online For more information, see the Instructions for Form 2290. File your taxes free online Depositing excise taxes. File your taxes free online   If you have to file a quarterly excise tax return on Form 720, you may have to deposit your excise taxes before the return is due. File your taxes free online For details on depositing excise taxes, see the Instructions for Form 720. File your taxes free online Information Returns If you make or receive payments in your business, you may have to report them to the IRS on information returns. File your taxes free online The IRS compares the payments shown on the information returns with each person's income tax return to see if the payments were included in income. File your taxes free online You must give a copy of each information return you are required to file to the recipient or payer. File your taxes free online In addition to the forms described below, you may have to use other returns to report certain kinds of payments or transactions. File your taxes free online For more details on information returns and when you have to file them, see the General Instructions for Certain Information Returns. File your taxes free online Form 1099-MISC. File your taxes free online   Use Form 1099-MISC, Miscellaneous Income, to report certain payments you make in your business. File your taxes free online These payments include the following items. File your taxes free online Payments of $600 or more for services performed for your business by people not treated as your employees, such as fees to subcontractors, attorneys, accountants, or directors. File your taxes free online Rent payments of $600 or more, other than rents paid to real estate agents. File your taxes free online Prizes and awards of $600 or more that are not for services, such as winnings on TV or radio shows. File your taxes free online Royalty payments of $10 or more. File your taxes free online Payments to certain crew members by operators of fishing boats. File your taxes free online You also use Form 1099-MISC to report your sales of $5,000 or more of consumer goods to a person for resale anywhere other than in a permanent retail establishment. File your taxes free online Form W-2. File your taxes free online   You must file Form W-2, Wage and Tax Statement, to report payments to your employees, such as wages, tips, and other compensation, withheld income, social security, and Medicare taxes. File your taxes free online You can file Form W-2 online. File your taxes free online For more information about Form W-2, see the General Instructions for Forms W-2 and W-3. File your taxes free online Penalties. File your taxes free online   The law provides for the following penalties if you do not file Form 1099-MISC or Form W-2 or do not correctly report the information. File your taxes free online For more information, see the General Instructions for Certain Information Returns. File your taxes free online Failure to file information returns. File your taxes free online This penalty applies if you do not file information returns by the due date, do not include all required information, or report incorrect information. File your taxes free online Failure to furnish correct payee statements. File your taxes free online This penalty applies if you do not furnish a required statement to a payee by the required date, do not include all required information, or report incorrect information. File your taxes free online Waiver of penalties. File your taxes free online   These penalties will not apply if you can show that the failure was due to reasonable cause and not willful neglect. File your taxes free online   In addition, there is no penalty for failure to include all required information, or for including incorrect information, on a de minimis (small) number of information returns if you correct the errors by August 1 of the year the returns are due. File your taxes free online (A de minimis number of returns is the greater of 10 or ½ of 1% of the total number of returns you are required to file for the year. File your taxes free online ) Form 8300. File your taxes free online   You must file Form 8300, Report of Cash Payments Over $10,000 Received in a Trade or Business, if you receive more than $10,000 in cash in one transaction, or two or more related business transactions. File your taxes free online Cash includes U. File your taxes free online S. File your taxes free online and foreign coin and currency. File your taxes free online It also includes certain monetary instruments such as cashier's and traveler's checks and money orders. File your taxes free online Cash does not include a check drawn on an individual's personal account (personal check). File your taxes free online For more information, see Publication 1544, Reporting Cash Payments of Over $10,000 (Received in a Trade or Business). File your taxes free online Penalties. File your taxes free online   There are civil and criminal penalties, including up to 5 years in prison, for not filing Form 8300, filing (or causing the filing of) a false or fraudulent Form 8300, or structuring a transaction to evade reporting requirements. File your taxes free online Table 1-3. File your taxes free online Going Out of Business Checklists (Note. File your taxes free online The following checklists highlight the typical final forms and schedules you may need to file if you ever go out of business. File your taxes free online For more information, see the instructions for the listed forms. File your taxes free online ) IF you are liable for:   THEN you may need to: Income tax □ File Schedule C or C-EZ with your Form 1040 for the year in which you go out of business. File your taxes free online   □ File Form 4797 with your Form 1040 for each year in which you sell or exchange property used in your business or in which the business use of certain section 179 or listed property drops to 50% or less. File your taxes free online   □ File Form 8594 with your Form 1040 if you sold your business. File your taxes free online Self-employment tax □ File Schedule SE with your Form 1040 for the year in which you go out of business. File your taxes free online Employment taxes □ File Form 941 (or Form 944) for the calendar quarter in which you make final wage payments. File your taxes free online Note. File your taxes free online Do not forget to check the box and enter the date final wages were paid on line 15 of Form 941 or line 14 of Form 944. File your taxes free online   □ File Form 940 for the calendar year in which final wages were paid. File your taxes free online Note. File your taxes free online Do not forget to check box d, Final: Business closed or stopped paying wages, under Type of Return. File your taxes free online Information returns □ Provide Forms W-2 to your employees for the calendar year in which you make final wage payments. File your taxes free online Note. File your taxes free online These forms are generally due by the due date of your final Form 941 or Form 944. File your taxes free online   □ File Form W-3 to file Forms W-2. File your taxes free online Note. File your taxes free online These forms are generally due within 1 month after the due date of your final Form 941 or Form 944. File your taxes free online   □ Provide Forms 1099-MISC to each person to whom you have paid at least $600 for services (including parts and materials) during the calendar year in which you go out of business. File your taxes free online   □ File Form 1096 to file Forms 1099-MISC. 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