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Where To File Federal Tax Return 2011

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Where To File Federal Tax Return 2011

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Where to file federal tax return 2011 10. Where to file federal tax return 2011   Self-Employment (SE) Tax Table of Contents Who Must Pay SE Tax?Special Rules and Exceptions Figuring Earnings Subject to SE Tax Farm Optional Method Using Both Optional Methods Reporting Self-Employment Tax The SE tax rules apply no matter how old you are and even if you are already receiving social security and Medicare benefits. Where to file federal tax return 2011 Who Must Pay SE Tax? Generally, you must pay SE tax and file Schedule SE (Form 1040) if your net earnings from self-employment were $400 or more. Where to file federal tax return 2011 Use Schedule SE to figure net earnings from self-employment. Where to file federal tax return 2011 Sole proprietor or independent contractor. Where to file federal tax return 2011   If you are self-employed as a sole proprietor or independent contractor, you generally use Schedule C or C-EZ (Form 1040) to figure your earnings subject to SE tax. Where to file federal tax return 2011 SE tax rate. Where to file federal tax return 2011    For 2013, the SE tax rate on net earnings is 15. Where to file federal tax return 2011 3% (12. Where to file federal tax return 2011 4% social security tax plus 2. Where to file federal tax return 2011 9% Medicare tax). Where to file federal tax return 2011 Maximum earnings subject to self-employment tax. Where to file federal tax return 2011    Only the first $113,700 of your combined wages, tips, and net earnings in 2013 is subject to any combination of the 12. Where to file federal tax return 2011 4% social security part of SE tax, social security tax, or railroad retirement (tier 1) tax. Where to file federal tax return 2011   All of your combined wages, tips, and net earnings in 2013 are subject to any combination of the 2. Where to file federal tax return 2011 9% Medicare part of SE tax, social security tax, or railroad retirement (tier 1) tax. Where to file federal tax return 2011   If your wages and tips 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. Where to file federal tax return 2011 4% social security part of the SE tax on any of your net earnings. Where to file federal tax return 2011 However, you must pay the 2. Where to file federal tax return 2011 9% Medicare part of the SE tax on all your net earnings. Where to file federal tax return 2011 Special Rules and Exceptions Aliens. Where to file federal tax return 2011   Generally, resident aliens must pay self-employment tax under the same rules that apply to U. Where to file federal tax return 2011 S. Where to file federal tax return 2011 citizens. Where to file federal tax return 2011 Nonresident aliens are not subject to SE tax unless an international social security agreement in effect determines that they are covered under the U. Where to file federal tax return 2011 S. Where to file federal tax return 2011 social security system. Where to file federal tax return 2011 However, residents of the Virgin Islands, Puerto Rico, Guam, the Commonwealth of the Northern Mariana Islands, or American Samoa are subject to self-employment tax, as they are considered U. Where to file federal tax return 2011 S. Where to file federal tax return 2011 residents for self-employment tax purposes. Where to file federal tax return 2011 For more information on aliens, see Publication 519, U. Where to file federal tax return 2011 S. Where to file federal tax return 2011 Tax Guide for Aliens. Where to file federal tax return 2011 Child employed by parent. Where to file federal tax return 2011   You are not subject to SE tax if you are under age 18 and you are working for your father or mother. Where to file federal tax return 2011 Church employee. Where to file federal tax return 2011    If you work for a church or a qualified church-controlled organization (other than as a minister or member of a religious order) that elected an exemption from social security and Medicare taxes, you are subject to SE tax if you receive $108. Where to file federal tax return 2011 28 or more in wages from the church or organization. Where to file federal tax return 2011 For more information, see Publication 517, Social Security and Other Information for Members of the Clergy and Religious Workers. Where to file federal tax return 2011 Fishing crew member. Where to file federal tax return 2011   If you are a member of the crew on a boat that catches fish or other water life, your earnings are subject to SE tax if all the following conditions apply. Where to file federal tax return 2011 You do not get any pay for the work except your share of the catch or a share of the proceeds from the sale of the catch, unless the pay meets all the following conditions. Where to file federal tax return 2011 The pay is not more than $100 per trip. Where to file federal tax return 2011 The pay is received only if there is a minimum catch. Where to file federal tax return 2011 The pay is solely for additional duties (such as mate, engineer, or cook) for which additional cash pay is traditional in the fishing industry. Where to file federal tax return 2011 You get a share of the catch or a share of the proceeds from the sale of the catch. Where to file federal tax return 2011 Your share depends on the amount of the catch. Where to file federal tax return 2011 The boat's operating crew normally numbers fewer than 10 individuals. Where to file federal tax return 2011 (An operating crew is considered as normally made up of fewer than 10 if the average size of the crew on trips made during the last four calendar quarters is fewer than 10. Where to file federal tax return 2011 ) Notary public. Where to file federal tax return 2011   Fees you receive for services you perform as a notary public are reported on Schedule C or C-EZ but are not subject to self-employment tax (see the Instructions for Schedule SE (Form 1040)). Where to file federal tax return 2011 State or local government employee. Where to file federal tax return 2011   You are subject to SE tax if you are an employee of a state or local government, are paid solely on a fee basis, and your services are not covered under a federal-state social security agreement. Where to file federal tax return 2011 Foreign government or international organization employee. Where to file federal tax return 2011   You are subject to SE tax if both the following conditions are true. Where to file federal tax return 2011 You are a U. Where to file federal tax return 2011 S. Where to file federal tax return 2011 citizen employed in the United States, Puerto Rico, Guam, American Samoa, the Commonwealth of the Northern Mariana Islands, or the Virgin Islands by: A foreign government, A wholly-owned agency of a foreign government, or An international organization. Where to file federal tax return 2011 Your employer is not required to withhold social security and Medicare taxes from your wages. Where to file federal tax return 2011 U. Where to file federal tax return 2011 S. Where to file federal tax return 2011 citizen or resident alien residing abroad. Where to file federal tax return 2011    If you are a self-employed U. Where to file federal tax return 2011 S. Where to file federal tax return 2011 citizen or resident alien living outside the United States, in most cases you must pay SE tax. Where to file federal tax return 2011 Do not reduce your foreign earnings from self-employment by your foreign earned income exclusion. Where to file federal tax return 2011 Exception. Where to file federal tax return 2011    The United States has social security agreements with many countries to eliminate double taxation under two social security systems. Where to file federal tax return 2011 Under these agreements, you generally must only pay social security and Medicare taxes to the country in which you live. Where to file federal tax return 2011 The country to which you must pay the tax will issue a certificate which serves as proof of exemption from social security tax in the other country. Where to file federal tax return 2011   For more information, see the Instructions for Schedule SE (Form 1040). Where to file federal tax return 2011 More Than One Business If you have earnings subject to SE tax from more than one trade, business, or profession, you must combine the net profit (or loss) from each to determine your total earnings subject to SE tax. Where to file federal tax return 2011 A loss from one business reduces your profit from another business. Where to file federal tax return 2011 Community Property Income If any of the income from a trade or business, other than a partnership, is community property income under state law, it is included in the earnings subject to SE tax of the spouse carrying on the trade or business. Where to file federal tax return 2011 Gain or Loss Do not include in earnings subject to SE tax a gain or loss from the disposition of property that is neither stock in trade nor held primarily for sale to customers. Where to file federal tax return 2011 It does not matter whether the disposition is a sale, exchange, or an involuntary conversion. Where to file federal tax return 2011 Lost Income Payments If you are self-employed and reduce or stop your business activities, any payment you receive from insurance or other sources for the lost business income is included in earnings subject to SE tax. Where to file federal tax return 2011 If you are not working when you receive the payment, it still relates to your business and is included in earnings subject to SE tax, even though your business is temporarily inactive. Where to file federal tax return 2011 Figuring Earnings Subject to SE Tax Methods for Figuring Net Earnings There are three ways to figure your net earnings from self-employment. Where to file federal tax return 2011 The regular method. Where to file federal tax return 2011 The nonfarm optional method. Where to file federal tax return 2011 The farm optional method. Where to file federal tax return 2011 You must use the regular method unless you are eligible to use one or both of the optional methods. Where to file federal tax return 2011 Why use an optional method?    You may want to use the optional methods (discussed later) when you have a loss or a small net profit and any one of the following applies. Where to file federal tax return 2011 You want to receive credit for social security benefit coverage. Where to file federal tax return 2011 You incurred child or dependent care expenses for which you could claim a credit. Where to file federal tax return 2011 (An optional method may increase your earned income, which could increase your credit. Where to file federal tax return 2011 ) You are entitled to the earned income credit. Where to file federal tax return 2011 (An optional method may increase your earned income, which could increase your credit. Where to file federal tax return 2011 ) You are entitled to the additional child tax credit. Where to file federal tax return 2011 (An optional method may increase your earned income, which could increase your credit. Where to file federal tax return 2011 ) Effects of using an optional method. Where to file federal tax return 2011   Using an optional method could increase your SE tax. Where to file federal tax return 2011 Paying more SE tax could result in your getting higher benefits when you retire. Where to file federal tax return 2011   If you use either or both optional methods, you must figure and pay the SE tax due under these methods even if you would have had a smaller tax or no tax using the regular method. Where to file federal tax return 2011   The optional methods may be used only to figure your SE tax. Where to file federal tax return 2011 To figure your income tax, include your actual earnings in gross income, regardless of which method you use to determine SE tax. Where to file federal tax return 2011 Regular Method Multiply your total earnings subject to SE tax by 92. Where to file federal tax return 2011 35% (. Where to file federal tax return 2011 9235) to get your net earnings under the regular method. Where to file federal tax return 2011 See Short Schedule SE, line 4, or Long Schedule SE, line 4a. Where to file federal tax return 2011 Net earnings figured using the regular method are also called actual net earnings. Where to file federal tax return 2011 Nonfarm Optional Method Use the nonfarm optional method only for earnings that do not come from farming. Where to file federal tax return 2011 You may use this method if you meet all the following tests. Where to file federal tax return 2011 You are self-employed on a regular basis. Where to file federal tax return 2011 This means that your actual net earnings from self-employment were $400 or more in at least 2 of the 3 tax years before the one for which you use this method. Where to file federal tax return 2011 The net earnings can be from either farm or nonfarm earnings or both. Where to file federal tax return 2011 You have used this method less than 5 years. Where to file federal tax return 2011 (There is a 5-year lifetime limit. Where to file federal tax return 2011 ) The years do not have to be one after another. Where to file federal tax return 2011 Your net nonfarm profits were: Less than $5,024, and Less than 72. Where to file federal tax return 2011 189% of your gross nonfarm income. Where to file federal tax return 2011 Net nonfarm profits. Where to file federal tax return 2011   Net nonfarm profit generally is the total of the amounts from: Line 31, Schedule C (Form 1040), Line 3, Schedule C-EZ (Form 1040), Box 14, code A, Schedule K-1 (Form 1065) (from nonfarm partnerships), and Box 9, code J1, Schedule K-1 (Form 1065-B). Where to file federal tax return 2011   However, you may need to adjust the amount reported on Schedule K-1 if you are a general partner or if it is a loss. Where to file federal tax return 2011 Gross nonfarm income. Where to file federal tax return 2011   Your gross nonfarm income generally is the total of the amounts from: Line 7, Schedule C (Form 1040), Line 1, Schedule C-EZ (Form 1040), Box 14, code C, Schedule K-1 (Form 1065) (from nonfarm partnerships), and Box 9, code J2, Schedule K-1 (Form 1065-B). Where to file federal tax return 2011 Figuring Nonfarm Net Earnings If you meet the three tests explained earlier, use the following table to figure your net earnings from self-employment under the nonfarm optional method. Where to file federal tax return 2011 Table 10-1. Where to file federal tax return 2011 Figuring Nonfarm Net Earnings IF your gross nonfarm income is. Where to file federal tax return 2011 . Where to file federal tax return 2011 . Where to file federal tax return 2011 THEN your net earnings are equal to. Where to file federal tax return 2011 . Where to file federal tax return 2011 . Where to file federal tax return 2011 $6,960 or less Two-thirds of your gross nonfarm income. Where to file federal tax return 2011 More than $6,960 $4,640 Actual net earnings. Where to file federal tax return 2011   Your actual net earnings are 92. Where to file federal tax return 2011 35% of your total earnings subject to SE tax (that is, multiply total earnings subject to SE tax by 92. Where to file federal tax return 2011 35% (. Where to file federal tax return 2011 9235) to get actual net earnings). Where to file federal tax return 2011 Actual net earnings are equivalent to net earnings figured using the regular method. Where to file federal tax return 2011 Optional net earnings less than actual net earnings. Where to file federal tax return 2011   You cannot use this method to report an amount less than your actual net earnings from self-employment. Where to file federal tax return 2011 Gross nonfarm income of $6,960 or less. Where to file federal tax return 2011   The following examples illustrate how to figure net earnings when gross nonfarm income is $6,960 or less. Where to file federal tax return 2011 Example 1. Where to file federal tax return 2011 Net nonfarm profit less than $5,024 and less than 72. Where to file federal tax return 2011 189% of gross nonfarm income. Where to file federal tax return 2011 Ann Green runs a craft business. Where to file federal tax return 2011 Her actual net earnings from self-employment were $800 in 2011 and $900 in 2012. Where to file federal tax return 2011 She meets the test for being self-employed on a regular basis. Where to file federal tax return 2011 She has used the nonfarm optional method less than 5 years. Where to file federal tax return 2011 Her gross income and net profit in 2013 are as follows: Gross nonfarm income $5,400 Net nonfarm profit $1,200 Ann's actual net earnings for 2013 are $1,108 ($1,200 × . Where to file federal tax return 2011 9235). Where to file federal tax return 2011 Because her net profit is less than $5,024 and less than 72. Where to file federal tax return 2011 189% of her gross income, she can use the nonfarm optional method to figure net earnings of $3,600 (2/3 × $5,400). Where to file federal tax return 2011 Because these net earnings are higher than her actual net earnings, she can report net earnings of $3,600 for 2013. Where to file federal tax return 2011 Example 2. Where to file federal tax return 2011 Net nonfarm profit less than $5,024 but not less than 72. Where to file federal tax return 2011 189% of gross nonfarm income. Where to file federal tax return 2011 Assume that in Example 1 Ann's gross income is $1,000 and her net profit is $800. Where to file federal tax return 2011 She must use the regular method to figure her net earnings. Where to file federal tax return 2011 She cannot use the nonfarm optional method because her net profit is not less than 72. Where to file federal tax return 2011 189% of her gross income. Where to file federal tax return 2011 Example 3. Where to file federal tax return 2011 Net loss from a nonfarm business. Where to file federal tax return 2011 Assume that in Example 1 Ann has a net loss of $700. Where to file federal tax return 2011 She can use the nonfarm optional method and report $3,600 (2/3 × $5,400) as her net earnings. Where to file federal tax return 2011 Example 4. Where to file federal tax return 2011 Nonfarm net earnings less than $400. Where to file federal tax return 2011 Assume that in Example 1 Ann has gross income of $525 and a net profit of $175. Where to file federal tax return 2011 In this situation, she would not pay any SE tax under either the regular method or the nonfarm optional method because her net earnings under both methods are less than $400. Where to file federal tax return 2011 Gross nonfarm income of more than $6,960. Where to file federal tax return 2011   The following examples illustrate how to figure net earnings when gross nonfarm income is more than $6,960. Where to file federal tax return 2011 Example 1. Where to file federal tax return 2011 Net nonfarm profit less than $5,024 and less than 72. Where to file federal tax return 2011 189% of gross nonfarm income. Where to file federal tax return 2011 John White runs an appliance repair shop. Where to file federal tax return 2011 His actual net earnings from self-employment were $10,500 in 2011 and $9,500 in 2012. Where to file federal tax return 2011 He meets the test for being self-employed on a regular basis. Where to file federal tax return 2011 He has used the nonfarm optional method less than 5 years. Where to file federal tax return 2011 His gross income and net profit in 2013 are as follows: Gross nonfarm income $12,000 Net nonfarm profit $1,200 John's actual net earnings for 2013 are $1,108 ($1,200 × . Where to file federal tax return 2011 9235). Where to file federal tax return 2011 Because his net profit is less than $5,024 and less than 72. Where to file federal tax return 2011 189% of his gross income, he can use the nonfarm optional method to figure net earnings of $4,640. Where to file federal tax return 2011 Because these net earnings are higher than his actual net earnings, he can report net earnings of $4,640 for 2013. Where to file federal tax return 2011 Example 2. Where to file federal tax return 2011 Net nonfarm profit not less than $5,024. Where to file federal tax return 2011 Assume that in Example 1 John's net profit is $5,400. Where to file federal tax return 2011 He must use the regular method. Where to file federal tax return 2011 He cannot use the nonfarm optional method because his net nonfarm profit is not less than $5,024. Where to file federal tax return 2011 Example 3. Where to file federal tax return 2011 Net loss from a nonfarm business. Where to file federal tax return 2011 Assume that in Example 1 John has a net loss of $700. Where to file federal tax return 2011 He can use the nonfarm optional method and report $4,640 as his net earnings from self-employment. Where to file federal tax return 2011 Farm Optional Method Use the farm optional method only for earnings from a farming business. Where to file federal tax return 2011 See Publication 225 for information about this method. Where to file federal tax return 2011 Using Both Optional Methods If you have both farm and nonfarm earnings, you may be able to use both optional methods to determine your net earnings from self-employment. Where to file federal tax return 2011 To figure your net earnings using both optional methods, you must: Figure your farm and nonfarm net earnings separately under each method. Where to file federal tax return 2011 Do not combine farm earnings with nonfarm earnings to figure your net earnings under either method. Where to file federal tax return 2011 Add the net earnings figured under each method to arrive at your total net earnings from self-employment. Where to file federal tax return 2011 You can report less than your total actual farm and nonfarm net earnings but not less than actual nonfarm net earnings. Where to file federal tax return 2011 If you use both optional methods, you can report no more than $4,640 as your combined net earnings from self-employment. Where to file federal tax return 2011 Example. Where to file federal tax return 2011 You are a self-employed farmer. Where to file federal tax return 2011 You also operate a retail grocery store. Where to file federal tax return 2011 Your gross income, actual net earnings from self-employment, and optional farm and optional nonfarm net earnings from self-employment are shown in Table 10-2. Where to file federal tax return 2011 Table 10-2. Where to file federal tax return 2011 Example—Farm and Nonfarm Earnings Income and Earnings Farm Nonfarm Gross income $3,000 $6,000 Actual net earnings $900 $500 Optional net earnings (2/3 of gross income) $2,000 $4,000 Table 10-3 shows four methods or combinations of methods you can use to figure net earnings from self-employment using the farm and nonfarm gross income and actual net earnings shown in Table 10-2. Where to file federal tax return 2011 Method 1. Where to file federal tax return 2011 Using the regular method for both farm and nonfarm income. Where to file federal tax return 2011 Method 2. Where to file federal tax return 2011 Using the optional method for farm income and the regular method for nonfarm income. Where to file federal tax return 2011 Method 3. Where to file federal tax return 2011 Using the regular method for farm income and the optional method for nonfarm income. Where to file federal tax return 2011 Method 4. Where to file federal tax return 2011 Using the optional method for both farm and nonfarm income. Where to file federal tax return 2011 Note. Where to file federal tax return 2011 Actual net earnings is the same as net earnings figured using the regular method. Where to file federal tax return 2011 Table 10-3. Where to file federal tax return 2011 Example—Net Earnings Net Earnings 1 2 3 4 Actual  farm $ 900   $ 900   Optional  farm   $ 2,000   $ 2,000 Actual nonfarm $ 500 $ 500     Optional nonfarm     $4,000 $4,000 Amount you can report: $1,400 $2,500 $4,900 $4,640* *Limited to $4,640 because you used both optional methods. Where to file federal tax return 2011 Fiscal Year Filer If you use a tax year other than the calendar year, you must use the tax rate and maximum earnings limit in effect at the beginning of your tax year. Where to file federal tax return 2011 Even if the tax rate or maximum earnings limit changes during your tax year, continue to use the same rate and limit throughout your tax year. Where to file federal tax return 2011 Reporting Self-Employment Tax Use Schedule SE (Form 1040) to figure and report your SE tax. Where to file federal tax return 2011 Then enter the SE tax on line 56 of Form 1040 and attach Schedule SE to Form 1040. Where to file federal tax return 2011 Most taxpayers can use Section A—Short Schedule SE to figure their SE tax. Where to file federal tax return 2011 However, certain taxpayers must use Section B—Long Schedule SE. Where to file federal tax return 2011 If you have to pay SE tax, you must file Form 1040 (with Schedule SE attached) even if you do not otherwise have to file a federal income tax return. Where to file federal tax return 2011 Joint return. Where to file federal tax return 2011   Even if you file a joint return, you cannot file a joint Schedule SE. Where to file federal tax return 2011 This is true whether one spouse or both spouses have earnings subject to SE tax. Where to file federal tax return 2011 If both of you have earnings subject to SE tax, each of you must complete a separate Schedule SE. Where to file federal tax return 2011 However, if one spouse uses the Short Schedule SE and the other spouse has to use the Long Schedule SE, both can use the same form. Where to file federal tax return 2011 Attach both schedules to the joint return. Where to file federal tax return 2011 More than one business. Where to file federal tax return 2011   If you have more than one trade or business, you must combine the net profit (or loss) from each business to figure your SE tax. Where to file federal tax return 2011 A loss from one business will reduce your profit from another business. Where to file federal tax return 2011 File one Schedule SE showing the earnings from self-employment, but file a separate Schedule C, C-EZ, or F for each business. Where to file federal tax return 2011 Example. Where to file federal tax return 2011 You are the sole proprietor of two separate businesses. Where to file federal tax return 2011 You operate a restaurant that made a net profit of $25,000. Where to file federal tax return 2011 You also have a cabinetmaking business that had a net loss of $500. Where to file federal tax return 2011 You must file a Schedule C for the restaurant showing your net profit of $25,000 and another Schedule C for the cabinetmaking business showing your net loss of $500. Where to file federal tax return 2011 You file Schedule SE showing total earnings subject to SE tax of $24,500. Where to file federal tax return 2011 Prev  Up  Next   Home   More Online Publications