1.1 Types of Taxes
- Federal Income Tax: Compensated by men and women and organizations based on their own revenue.
- Point out and Local Taxes: Added taxes imposed by unique states and municipalities.
Payroll Taxes: Taxes for Social Stability and Medicare, generally deducted from employee wages. Corporate Taxes: Taxes around the gains of firms. Income and Use Taxes: Taxes on products and services ordered. Cash Gains Taxes: Taxes on the income from the sale of investments.
1.2 Tax Year
The U.S. tax year typically runs from January 1 to December 31. Tax returns for the previous year are due by April 15 of the following year, though extensions can be requested.
2. Tax Submitting for Individuals
2.1 Who Must File?
Not all individuals are required to file taxes. Filing requirements depend on income level, filing status (e.g., single, married, head of household), and age. U.S. citizens, residents, and certain non-residents with U.S. income must file.
2.2 Common Tax Forms
- Form 1040: Conventional personal profits tax return.
Type W-2: Wage and tax assertion provided by employers. Kind 1099: Stories earnings from self-employment, investments, or other resources.
2.3 Deductions and Credits
Taxpayers can reduce their taxable income through deductions or lower their tax liability through credits. Common deductions include mortgage interest and student loan interest, while credits include the Child Tax Credit and Earned Income Tax Credit.
three. Tax Submitting for Businesses
3.1 Business Structures
The type of business entity determines the tax filing requirements. Common structures include:
Sole Proprietorship: Revenue is documented to the operator’s own tax return. Partnership: Income passes through to partners, reported on Form 1065 and K-1.- Company: Pays company taxes on revenue working with Sort 1120.
LLC: Could possibly be taxed being a sole proprietorship, partnership, or corporation, based on its election.
3.2 Payroll Taxes
Employers are required to withhold and remit payroll taxes for Social Security, Medicare, and federal income tax. These are reported using Forms 941 or 944.
3.3 Business Deductions
Businesses can deduct expenses such as employee wages, office supplies, and travel costs. Proper record-keeping is essential for claiming deductions.
four. The Tax Filing Procedure
4.1 Filing Options
Taxpayers can file their taxes through various methods:
- On line: Use tax application like TurboTax or IRS Totally free File.
- Paper Submitting: Mail completed varieties for the IRS.
- Tax Gurus: Employ a CPA or enrolled agent for help.
4.2 Key Deadlines
The main deadline for individual tax returns is April 15. Extensions allow filing until October 15, but taxes owed must be paid by April 15 to avoid penalties.
4.3 IRS Audits
Audits are rare but can occur if discrepancies or errors are detected. Maintaining accurate records and reporting all income reduces the risk of an audit.