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Fillable 1040x Index A Adjusted basis for installment sale, Adjusted basis for installment sale purposes. Fillable 1040x Assistance (see Tax help) B Basis Adjusted, Adjusted basis. Fillable 1040x Assumed mortgage, Buyer Assumes Mortgage Installment obligation, Basis. Fillable 1040x , Basis in installment obligation. Fillable 1040x , Basis in installment obligation. Fillable 1040x Installment sale, Adjusted basis for installment sale purposes. Fillable 1040x Repossessed property, Basis in repossessed property. Fillable 1040x , Basis. Fillable 1040x Bond, Bond. Fillable 1040x Buyer's note, Buyer's note. Fillable 1040x C Contingent payment sale, Contingent Payment Sale Contract price, Contract price. Fillable 1040x D Dealer sales, special rule, Dealer sales. Fillable 1040x Depreciation recapture income, Depreciation Recapture Income Disposition of installment obligation, Disposition of an Installment Obligation E Electing out, Electing Out of the Installment Method Escrow account, Escrow Account F Fair market value, Fair market value (FMV). Fillable 1040x , Fair market value (FMV). Fillable 1040x Figuring installment sale income, Figuring Installment Sale Income Form 4797, Form 4797, Form 4797. Fillable 1040x 6252, Form 6252, Reporting an Installment Sale 8594, Reporting requirement. Fillable 1040x Schedule D (Form 1040), Schedule D (Form 1040), Other forms. Fillable 1040x , Schedule D (Form 1040). Fillable 1040x Free tax services, Free help with your tax return. Fillable 1040x G Gross profit percentage, Gross profit percentage. Fillable 1040x Gross profit, defined, Gross profit. Fillable 1040x Guarantee, Debt not payable on demand. Fillable 1040x H Help (see Tax help) I Installment obligation Defined, Installment obligation. Fillable 1040x Disposition, Disposition of an Installment Obligation Used as security, Installment Obligation Used as Security (Pledge Rule) Installment Sale, What Is an Installment Sale? Interest Escrow account, Escrow Account Income, Interest Income Reporting, Seller-financed mortgage. Fillable 1040x Unstated, Installment income after 2013. Fillable 1040x Interest on deferred tax, Interest on Deferred Tax Exceptions, Exceptions. Fillable 1040x L Like-kind exchange, Like-Kind Exchange N Note Buyer's, Buyer's note. Fillable 1040x Third-party, Third-party note. Fillable 1040x O Original issue discount, Installment income after 2013. Fillable 1040x P Payments considered received, Payments Received or Considered Received Buyer assumes debts, Buyer Assumes Other Debts Buyer pays seller's expenses, Buyer Pays Seller's Expenses Mortgage assumed, Buyer Assumes Mortgage Pledge rule, Installment Obligation Used as Security (Pledge Rule) Payments received, Payments Received or Considered Received Pledge rule, Installment Obligation Used as Security (Pledge Rule) Publications (see Tax help) R Related person Land sale, Land transfers between related persons. Fillable 1040x Reporting sale to, Related person. Fillable 1040x Sale to, Sale to a Related Person Reporting installment sale, Reporting Installment Sale Income, Reporting an Installment Sale Repossession, Repossession Holding period for resale, Holding period for resales. Fillable 1040x Personal property, Personal Property Real property, Real Property S Sale at a loss, Sale at a loss. Fillable 1040x Sale of Business, Sale of a Business Home, Sale of Your Home Land between related persons, Land transfers between related persons. Fillable 1040x Partnership interest, Sale of Partnership Interest Several assets, Single Sale of Several Assets, Several assets. Fillable 1040x Stock or securities, Stock or securities. Fillable 1040x Sales by dealers, Dealer sales. Fillable 1040x Section 1274, Section 1274 Exceptions, Exceptions to Sections 1274 and 483 Section 483, Section 483 Exceptions, Exceptions to Sections 1274 and 483 Selling expenses, Selling expenses. Fillable 1040x Selling price Defined, Selling price. Fillable 1040x Reduced, Selling Price Reduced Single sale of several assets, Single Sale of Several Assets, Several assets. Fillable 1040x T Tax help, How To Get Tax Help Third-party note, Third-party note. Fillable 1040x TTY/TDD information, How To Get Tax Help U Unstated interest, Installment income after 2013. Fillable 1040x Prev Up Home More Online Publications
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The Fillable 1040x
Fillable 1040x Publication 509 - Introductory Material Table of Contents Future Developments What's New Reminders IntroductionOrdering forms and publications. Fillable 1040x Tax questions. Fillable 1040x Background Information for Using the Tax CalendarsElectronic deposit requirement. Fillable 1040x Legal holidays. Fillable 1040x Statewide legal holidays. Fillable 1040x Future Developments For the latest information about developments related to Publication 509, such as legislation enacted after it was published, go to www. Fillable 1040x irs. Fillable 1040x gov/pub509. Fillable 1040x What's New Publication 1518 discontinued after 2013. Fillable 1040x Publication 1518, IRS Tax Calendar for Small Businesses and Self-Employed, is discontinued after 2013. Fillable 1040x An IRS Tax Calendar and most of the information previously contained in Publication 1518 can be found at www. Fillable 1040x irs. Fillable 1040x gov/taxcalendar. Fillable 1040x Reminders Photographs of missing children. Fillable 1040x The Internal Revenue Service is a proud partner with the National Center for Missing and Exploited Children. Fillable 1040x Photographs of missing children selected by the Center may appear in this publication on pages that would otherwise be blank. Fillable 1040x 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. Fillable 1040x Introduction A tax calendar is a 12-month calendar divided into quarters. Fillable 1040x The calendar gives specific due dates for: Filing tax forms, Paying taxes, and Taking other actions required by federal tax law. Fillable 1040x What does this publication contain? This publication contains the following. Fillable 1040x A section on how to use the tax calendars. Fillable 1040x Three tax calendars: General Tax Calendar, Employer's Tax Calendar, and Excise Tax Calendar. Fillable 1040x A table showing the semiweekly deposit due dates for payroll taxes for 2014. Fillable 1040x Most of the due dates discussed in this publication are also included in the IRS Tax Calendar available at www. Fillable 1040x irs. Fillable 1040x gov/taxcalendar. Fillable 1040x Who should use this publication? Primarily, employers need to use this publication. Fillable 1040x However, the General Tax Calendar has important due dates for all businesses and individuals. Fillable 1040x Anyone who must pay excise taxes may need the Excise Tax Calendar . Fillable 1040x What are the advantages of using a tax calendar? The following are advantages of using a calendar. Fillable 1040x You do not have to figure the due dates yourself. Fillable 1040x You can file or pay timely and avoid penalties. Fillable 1040x You do not have to adjust the due dates for Saturdays, Sundays, and legal holidays. Fillable 1040x You do not have to adjust the due dates for special banking rules if you use the Employer's Tax Calendar or Excise Tax Calendar . Fillable 1040x Which calendar(s) should I use? To decide which calendar(s) to use, first look at the General Tax Calendar and highlight the dates that apply to you. Fillable 1040x If you are an employer, also use the Employer's Tax Calendar . Fillable 1040x If you must pay excise taxes, use the Excise Tax Calendar . Fillable 1040x Depending on your situation, you may need to use more than one calendar. Fillable 1040x Table 1. Fillable 1040x Useful Publications IF you are. Fillable 1040x . Fillable 1040x . Fillable 1040x THEN you may need. Fillable 1040x . Fillable 1040x . Fillable 1040x An employer • Publication 15 (Circular E), Employer's Tax Guide. Fillable 1040x • Publication 15-A, Employer's Supplemental Tax Guide. Fillable 1040x • Publication 15-B, Employer's Tax Guide to Fringe Benefits. Fillable 1040x • Publication 926, Household Employer's Tax Guide. Fillable 1040x A farmer • Publication 51 (Circular A), Agricultural Employer's Tax Guide. Fillable 1040x • Publication 225, Farmer's Tax Guide. Fillable 1040x An individual • Publication 505, Tax Withholding and Estimated Tax. Fillable 1040x Required to pay excise taxes • Publication 510, Excise Taxes. Fillable 1040x What is not in these calendars? The calendars do not cover the employment or excise tax deposit rules. Fillable 1040x You can find the deposit rules for employment taxes in Publication 15 (Circular E), Employer's Tax Guide. Fillable 1040x The deposit rules for excise taxes are in Publication 510, Excise Taxes, and in the Instructions for Form 720, Quarterly Federal Excise Tax Return. Fillable 1040x In addition, the calendars do not cover filing forms and other requirements for: Estate taxes, Gift taxes, Trusts, Exempt organizations, Certain types of corporations, or Foreign partnerships. Fillable 1040x What other publications and tax forms will I need? Table 1 lists other publications you may need to order. Fillable 1040x Each calendar lists the forms you may need. Fillable 1040x See How To Get Tax Help near the end of this publication for information about getting publications and forms. Fillable 1040x Comments and suggestions. Fillable 1040x We welcome your comments about this publication and your suggestions for future editions. Fillable 1040x You can write to us at the following address: Internal Revenue Service Tax Forms and Publications Division 1111 Constitution Ave. Fillable 1040x NW, IR-6526 Washington, DC 20224 We respond to many letters by telephone. Fillable 1040x Therefore, it would be helpful if you would include your daytime phone number, including the area code, in your correspondence. Fillable 1040x You can send us comments from www. Fillable 1040x irs. Fillable 1040x gov/formspubs. Fillable 1040x Click on More Information and then click on Comment on Tax Forms and Publications. Fillable 1040x Although we cannot respond individually to each comment received, we do appreciate your feedback and will consider your comments as we revise our forms and publications. Fillable 1040x Ordering forms and publications. Fillable 1040x Visit www. Fillable 1040x irs. Fillable 1040x 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. Fillable 1040x Internal Revenue Service 1201 N. Fillable 1040x Mitsubishi Motorway Bloomington, IL 61705-6613 Tax questions. Fillable 1040x If you have a tax question, check the information available on IRS. Fillable 1040x gov or call 1-800-829-1040. Fillable 1040x We cannot answer tax questions sent to either of the above addresses. Fillable 1040x Background Information for Using the Tax Calendars The following brief explanations may be helpful to you in using the tax calendars. Fillable 1040x IRS e-services make taxes easier. Fillable 1040x Now more than ever before, businesses can enjoy the benefits of filing and paying their federal taxes electronically. Fillable 1040x Whether you rely on a tax professional or handle your own taxes, the IRS offers you convenient programs to make taxes easier. Fillable 1040x You can e-file your Form 1040; certain business tax returns such as Forms 1120, 1120S, and 1065; certain employment tax returns such as Forms 940 and 941; certain excise tax returns such as Forms 720, 2290, and 8849; and Form 1099 and other information returns. Fillable 1040x Visit www. Fillable 1040x irs. Fillable 1040x gov/efile for more information. Fillable 1040x You can pay taxes online or by phone using the Electronic Federal Tax Payments System (EFTPS). Fillable 1040x For detailed information about using this free service, see Electronic deposit requirement below. Fillable 1040x Use these electronic options to make filing and paying taxes easier. Fillable 1040x For more information on electronic payments, visit the IRS website at www. Fillable 1040x irs. Fillable 1040x gov/e-pay. Fillable 1040x Tax deposits. Fillable 1040x Some taxes can be paid with the return on which they are reported. Fillable 1040x However, in many cases, you have to deposit the tax before the due date for filing the return. Fillable 1040x Tax deposits are figured for periods of time that are shorter than the time period covered by the return. Fillable 1040x See Publication 15 (Circular E) for the employment tax deposit rules. Fillable 1040x For the excise tax deposit rules, see Publication 510 or the Instructions for Form 720. Fillable 1040x Electronic deposit requirement. Fillable 1040x You must use electronic funds transfer to make all federal tax deposits (such as deposits of employment tax, excise tax, and corporate income tax). Fillable 1040x Generally, electronic fund transfers are made using the Electronic Federal Tax Payment System (EFTPS). Fillable 1040x EFTPS is a free service provided by the Department of Treasury. Fillable 1040x If you do not want to use EFTPS, you can arrange for your tax professional, financial institution, payroll service, or other trusted third party to make electronic deposits on your behalf. Fillable 1040x To get more information or to enroll in EFTPS, call 1-800-555-4477 (business), 1-800-316-6541 (individual), or 1-800-733-4829 (TDD/TTY). Fillable 1040x You can also visit the EFTPS website at www. Fillable 1040x eftps. Fillable 1040x gov. Fillable 1040x Additional information about EFTPS is also available in Publication 966, Electronic Federal Tax Payment System: A Guide to Getting Started. Fillable 1040x If you fail to timely, properly, and in full make your federal tax deposit, you may be subject to a failure-to-deposit penalty. Fillable 1040x For an EFTPS deposit to be on time, you must initiate the deposit by 8 p. Fillable 1040x m. Fillable 1040x Eastern time the day before the date the deposit is due. Fillable 1040x Saturday, Sunday, or legal holiday. Fillable 1040x Generally, if a due date for performing any act for tax purposes falls on a Saturday, Sunday, or legal holiday, the act is considered to be performed timely if it is performed no later than the next day that is not a Saturday, Sunday, or legal holiday. Fillable 1040x The term legal holiday means any legal holiday in the District of Columbia. Fillable 1040x The calendars provided in this publication make the adjustment for Saturdays, Sundays, and legal holidays. Fillable 1040x But you must make any adjustments for statewide legal holidays, as discussed next. Fillable 1040x An exception to this rule for certain excise taxes is noted later under the Excise Tax Calendar. Fillable 1040x Legal holidays. Fillable 1040x Legal holidays for 2014 are listed below. Fillable 1040x January 1— New Year's Day January 20— Birthday of Martin Luther King, Jr. Fillable 1040x / Inauguration Day February 17— Washington's Birthday April 16— District of Columbia Emancipation Day May 26— Memorial Day July 4— Independence Day September 1— Labor Day October 13— Columbus Day November 11— Veterans Day November 27— Thanksgiving Day December 25— Christmas Day Statewide legal holidays. Fillable 1040x A statewide legal holiday delays a due date for filing a return only if the IRS office where you are required to file is located in that state. Fillable 1040x A statewide legal holiday does not delay a due date for making a federal tax deposit. Fillable 1040x Extended due date for Forms 1098, 1099, and W-2 if filed electronically. Fillable 1040x If you file Forms 1098, 1099, or W-2 electronically, your due date for filing them with the IRS or the Social Security Administration (SSA) will be extended to March 31. Fillable 1040x For 2014, the due date for giving the recipient these forms is January 31. Fillable 1040x For information about filing Forms 1098, 1099, or W-2G electronically, see Publication 1220, Specifications for Filing Forms 1097, 1098, 1099, 3921, 3922, 5498, 8935, and W-2G Electronically. Fillable 1040x For information about filing Form W-2 electronically with the SSA, visit www. Fillable 1040x ssa. Fillable 1040x gov/employer or call 1-800-772-6270. Fillable 1040x Penalties. Fillable 1040x Whenever possible, you should take action before the listed due date. Fillable 1040x If you are late, you may have to pay a penalty as well as interest on any overdue taxes. Fillable 1040x Be sure to follow all the tax laws that apply to you. Fillable 1040x In addition to civil penalties, criminal penalties may be imposed for intentionally not paying taxes, for intentionally filing a false return, or for not filing a required return. Fillable 1040x Use of private delivery services. Fillable 1040x You can use certain private delivery services designated by the IRS to meet the timely mailing as timely filing/paying rule for tax returns and payments. Fillable 1040x These private delivery services include only the following. Fillable 1040x DHL Express (DHL): DHL Same Day Service. Fillable 1040x Federal Express (FedEx): FedEx Priority Overnight, FedEx Standard Overnight, FedEx 2 Day, FedEx International Priority, and FedEx International First. Fillable 1040x United Parcel Service (UPS): UPS Next Day Air, UPS Next Day Air Saver, UPS 2nd Day Air, UPS 2nd Day Air A. Fillable 1040x M. Fillable 1040x , UPS Worldwide Express Plus, and UPS Worldwide Express. Fillable 1040x For the IRS mailing address to use if you are using a private delivery service, go to IRS. Fillable 1040x gov and enter “private delivery service” in the search box. Fillable 1040x The private delivery service can tell you how to get written proof of the mailing date. Fillable 1040x The U. Fillable 1040x S. Fillable 1040x Postal Service advises that private delivery services cannot deliver items to P. Fillable 1040x O. Fillable 1040x boxes. Fillable 1040x You must use the U. Fillable 1040x S. Fillable 1040x Postal Service to mail any item to an IRS P. Fillable 1040x O. Fillable 1040x box address. Fillable 1040x Prev Up Next Home More Online Publications