Filing Your Taxes Online is Fast, Easy and Secure.
Start now and receive your tax refund in as little as 7 days.

1. Get Answers

Your online questions are customized to your unique tax situation.

2. Maximize your Refund

Find tax credits for everything from school tuition to buying a hybri

3. E-File for FREE

E-file free with direct deposit to get your refund in as few as 7 days.

Filing your taxes with paper mail can be difficult and it could take weeks for your refund to arrive. IRS e-file is easy, fast and secure. There is no paperwork going to the IRS so tax refunds can be processed in as little as 7 days with direct deposit. As you prepare your taxes online, you can see your tax refund in real time.

FREE audit support and representation from an enrolled agent – NEW and only from H&R Block

2011 Taxes Due

1040ez.com10ezCan You E File A 1040xFree Income TaxFile 1040nr Ez OnlineFree Online Tax Filing For 2012Irs Form 1040 EzHow To File 2012 Tax ReturnsFile State Taxes Only For FreeHow To Amend 1040ez Tax FormFree Tax Filing OnlineWhere To File 2012 Federal Income Tax ReturnState Amended FormFile Taxes Online Free 20121040ez 2011 Fillable FormH&r Block Ez Form2011 Irs 1040ez Form2011 1040 Tax Forms1049ezIrs Form 1040x 2013File 2010 State TaxesTax Easy FormForm 1040 Ez 2011Taxes Online 1040ez2011 Tax Return FormsCompleted 1040x ExampleHow Do I File A Amended Tax ReturnI Need To File An Amended Tax ReturnHow Do I Amend My 2012 Taxes1040easyHr Block Free Online FilingVolunteer Income TaxFile Taxes Online Free2012 Tax ReturnsIrs 1040ez Instructions 20122012 Tax Forms OnlineCan I File My 2012 Taxes LateFree File 1040ezForm 1040ezMilitary Tax

2011 Taxes Due

2011 taxes due 6. 2011 taxes due   How To Get Tax Help Table of Contents Low Income Taxpayer Clinics Whether it's help with a tax issue, preparing your tax return or a need for a free publication or form, get the help you need the way you want it: online, use a smart phone, call or walk in to an IRS office or volunteer site near you. 2011 taxes due Free help with your tax return. 2011 taxes due   You can get free help preparing your return nationwide from IRS-certified volunteers. 2011 taxes due The Volunteer Income Tax Assistance (VITA) program helps low-to-moderate income, elderly, people with disabilities, and limited English proficient taxpayers. 2011 taxes due The Tax Counseling for the Elderly (TCE) program helps taxpayers age 60 and older with their tax returns. 2011 taxes due Most VITA and TCE sites offer free electronic filing and all volunteers will let you know about credits and deductions you may be entitled to claim. 2011 taxes due In addition, some VITA and TCE sites provide taxpayers the opportunity to prepare their own return with help from an IRS-certified volunteer. 2011 taxes due To find the nearest VITA or TCE site, you can use the VITA Locator Tool on IRS. 2011 taxes due gov, download the IRS2Go app, or call 1-800-906-9887. 2011 taxes due   As part of the TCE program, AARP offers the Tax-Aide counseling program. 2011 taxes due To find the nearest AARP Tax-Aide site, visit AARP's website at www. 2011 taxes due aarp. 2011 taxes due org/money/taxaide or call 1-888-227-7669. 2011 taxes due For more information on these programs, go to IRS. 2011 taxes due gov and enter “VITA” in the search box. 2011 taxes due Internet. 2011 taxes due    IRS. 2011 taxes due gov and IRS2Go are ready when you are —24 hours a day, 7 days a week. 2011 taxes due Download the free IRS2Go app from the iTunes app store or from Google Play. 2011 taxes due Use it to check your refund status, order transcripts of your tax returns or tax account, watch the IRS YouTube channel, get IRS news as soon as it's released to the public, subscribe to filing season updates or daily tax tips, and follow the IRS Twitter news feed, @IRSnews, to get the latest federal tax news, including information about tax law changes and important IRS programs. 2011 taxes due Check the status of your 2013 refund with the Where's My Refund? application on IRS. 2011 taxes due gov or download the IRS2Go app and select the Refund Status option. 2011 taxes due The IRS issues more than 9 out of 10 refunds in less than 21 days. 2011 taxes due Using these applications, you can start checking on the status of your return within 24 hours after we receive your e-filed return or 4 weeks after you mail a paper return. 2011 taxes due You will also be given a personalized refund date as soon as the IRS processes your tax return and approves your refund. 2011 taxes due The IRS updates Where's My Refund? every 24 hours, usually overnight, so you only need to check once a day. 2011 taxes due Use the Interactive Tax Assistant (ITA) to research your tax questions. 2011 taxes due No need to wait on the phone or stand in line. 2011 taxes due The ITA is available 24 hours a day, 7 days a week, and provides you with a variety of tax information related to general filing topics, deductions, credits, and income. 2011 taxes due When you reach the response screen, you can print the entire interview and the final response for your records. 2011 taxes due New subject areas are added on a regular basis. 2011 taxes due  Answers not provided through ITA may be found in Tax Trails, one of the Tax Topics on IRS. 2011 taxes due gov which contain general individual and business tax information or by searching the IRS Tax Map, which includes an international subject index. 2011 taxes due You can use the IRS Tax Map, to search publications and instructions by topic or keyword. 2011 taxes due The IRS Tax Map integrates forms and publications into one research tool and provides single-point access to tax law information by subject. 2011 taxes due When the user searches the IRS Tax Map, they will be provided with links to related content in existing IRS publications, forms and instructions, questions and answers, and Tax Topics. 2011 taxes due Coming this filing season, you can immediately view and print for free all 5 types of individual federal tax transcripts (tax returns, tax account, record of account, wage and income statement, and certification of non-filing) using Get Transcript. 2011 taxes due You can also ask the IRS to mail a return or an account transcript to you. 2011 taxes due Only the mail option is available by choosing the Tax Records option on the IRS2Go app by selecting Mail Transcript on IRS. 2011 taxes due gov or by calling 1-800-908-9946. 2011 taxes due Tax return and tax account transcripts are generally available for the current year and the past three years. 2011 taxes due Determine if you are eligible for the EITC and estimate the amount of the credit with the Earned Income Tax Credit (EITC) Assistant. 2011 taxes due Visit Understanding Your IRS Notice or Letter to get answers to questions about a notice or letter you received from the IRS. 2011 taxes due If you received the First Time Homebuyer Credit, you can use the First Time Homebuyer Credit Account Look-up tool for information on your repayments and account balance. 2011 taxes due Check the status of your amended return using Where's My Amended Return? Go to IRS. 2011 taxes due gov and enter Where's My Amended Return? in the search box. 2011 taxes due You can generally expect your amended return to be processed up to 12 weeks from the date we receive it. 2011 taxes due It can take up to 3 weeks from the date you mailed it to show up in our system. 2011 taxes due Make a payment using one of several safe and convenient electronic payment options available on IRS. 2011 taxes due gov. 2011 taxes due Select the Payment tab on the front page of IRS. 2011 taxes due gov for more information. 2011 taxes due Determine if you are eligible and apply for an online payment agreement, if you owe more tax than you can pay today. 2011 taxes due Figure your income tax withholding with the IRS Withholding Calculator on IRS. 2011 taxes due gov. 2011 taxes due Use it if you've had too much or too little withheld, your personal situation has changed, you're starting a new job or you just want to see if you're having the right amount withheld. 2011 taxes due Determine if you might be subject to the Alternative Minimum Tax by using the Alternative Minimum Tax Assistant on IRS. 2011 taxes due gov. 2011 taxes due Request an Electronic Filing PIN by going to IRS. 2011 taxes due gov and entering Electronic Filing PIN in the search box. 2011 taxes due Download forms, instructions and publications, including accessible versions for people with disabilities. 2011 taxes due Locate the nearest Taxpayer Assistance Center (TAC) using the Office Locator tool on IRS. 2011 taxes due gov, or choose the Contact Us option on the IRS2Go app and search Local Offices. 2011 taxes due An employee can answer questions about your tax account or help you set up a payment plan. 2011 taxes due Before you visit, check the Office Locator on IRS. 2011 taxes due gov, or Local Offices under Contact Us on IRS2Go to confirm the address, phone number, days and hours of operation, and the services provided. 2011 taxes due If you have a special need, such as a disability, you can request an appointment. 2011 taxes due Call the local number listed in the Office Locator, or look in the phone book under United States Government, Internal Revenue Service. 2011 taxes due Apply for an Employer Identification Number (EIN). 2011 taxes due Go to IRS. 2011 taxes due gov and enter Apply for an EIN in the search box. 2011 taxes due Read the Internal Revenue Code, regulations, or other official guidance. 2011 taxes due Read Internal Revenue Bulletins. 2011 taxes due Sign up to receive local and national tax news and more by email. 2011 taxes due Just click on “subscriptions” above the search box on IRS. 2011 taxes due gov and choose from a variety of options. 2011 taxes due Phone. 2011 taxes due    You can call the IRS, or you can carry it in your pocket with the IRS2Go app on your smart phone or tablet. 2011 taxes due Download the free IRS2Go app from the iTunes app store or from Google Play. 2011 taxes due Call to locate the nearest volunteer help site, 1-800-906-9887 or you can use the VITA Locator Tool on IRS. 2011 taxes due gov, or download the IRS2Go app. 2011 taxes due Low-to-moderate income, elderly, people with disabilities, and limited English proficient taxpayers can get free help with their tax return from the nationwide Volunteer Income Tax Assistance (VITA) program. 2011 taxes due The Tax Counseling for the Elderly (TCE) program helps taxpayers age 60 and older with their tax returns. 2011 taxes due Most VITA and TCE sites offer free electronic filing. 2011 taxes due Some VITA and TCE sites provide IRS-certified volunteers who can help prepare your tax return. 2011 taxes due Through the TCE program, AARP offers the Tax-Aide counseling program; call 1-888-227-7669 to find the nearest Tax-Aide location. 2011 taxes due Call the automated Where's My Refund? information hotline to check the status of your 2013 refund 24 hours a day, 7 days a week at 1-800-829-1954. 2011 taxes due If you e-file, you can start checking on the status of your return within 24 hours after the IRS receives your tax return or 4 weeks after you've mailed a paper return. 2011 taxes due The IRS issues more than 9 out of 10 refunds in less than 21 days. 2011 taxes due Where's My Refund? will give you a personalized refund date as soon as the IRS processes your tax return and approves your refund. 2011 taxes due Before you call this automated hotline, have your 2013 tax return handy so you can enter your social security number, your filing status, and the exact whole dollar amount of your refund. 2011 taxes due The IRS updates Where's My Refund? every 24 hours, usually overnight, so you only need to check once a day. 2011 taxes due Note, the above information is for our automated hotline. 2011 taxes due Our live phone and walk-in assistors can research the status of your refund only if it's been 21 days or more since you filed electronically or more than 6 weeks since you mailed your paper return. 2011 taxes due Call the Amended Return Hotline, 1-866-464-2050, to check the status of your amended return. 2011 taxes due You can generally expect your amended return to be processed up to 12 weeks from the date we receive it. 2011 taxes due It can take up to 3 weeks from the date you mailed it to show up in our system. 2011 taxes due Call 1-800-TAX-FORM (1-800-829-3676) to order current-year forms, instructions, publications, and prior-year forms and instructions (limited to 5 years). 2011 taxes due You should receive your order within 10 business days. 2011 taxes due Call TeleTax, 1-800-829-4477, to listen to pre-recorded messages covering general and business tax information. 2011 taxes due If, between January and April 15, you still have questions about the Form 1040, 1040A, or 1040EZ (like filing requirements, dependents, credits, Schedule D, pensions and IRAs or self-employment taxes), call 1-800-829-1040. 2011 taxes due Call using TTY/TDD equipment, 1-800-829-4059 to ask tax questions or order forms and publications. 2011 taxes due The TTY/TDD telephone number is for people who are deaf, hard of hearing, or have a speech disability. 2011 taxes due These individuals can also contact the IRS through relay services such as the Federal Relay Service. 2011 taxes due Walk-in. 2011 taxes due   You can find a selection of forms, publications and services — in-person. 2011 taxes due Products. 2011 taxes due You can walk in to some post offices, libraries, and IRS offices to pick up certain forms, instructions, and publications. 2011 taxes due Some IRS offices, libraries, and city and county government offices have a collection of products available to photocopy from reproducible proofs. 2011 taxes due Services. 2011 taxes due You can walk in to your local TAC for face-to-face tax help. 2011 taxes due An employee can answer questions about your tax account or help you set up a payment plan. 2011 taxes due Before visiting, use the Office Locator tool on IRS. 2011 taxes due gov, or choose the Contact Us option on the IRS2Go app and search Local Offices for days and hours of operation, and services provided. 2011 taxes due Mail. 2011 taxes due   You can send your order for forms, instructions, and publications to the address below. 2011 taxes due You should receive a response within 10 business days after your request is received. 2011 taxes due Internal Revenue Service 1201 N. 2011 taxes due Mitsubishi Motorway Bloomington, IL 61705-6613    The Taxpayer Advocate Service Is Here to Help You. 2011 taxes due The Taxpayer Advocate Service (TAS) is your voice at the IRS. 2011 taxes due Our job is to ensure that every taxpayer is treated fairly and that you know and understand your rights. 2011 taxes due   What can TAS do for you? We can offer you free help with IRS problems that you can't resolve on your own. 2011 taxes due We know this process can be confusing, but the worst thing you can do is nothing at all! TAS can help if you can't resolve your tax problem and: Your problem is causing financial difficulties for you, your family, or your business. 2011 taxes due You face (or your business is facing) an immediate threat of adverse action. 2011 taxes due You've tried repeatedly to contact the IRS but no one has responded, or the IRS hasn't responded by the date promised. 2011 taxes due   If you qualify for our help, you'll be assigned to one advocate who'll be with you at every turn and will do everything possible to resolve your problem. 2011 taxes due Here's why we can help: TAS is an independent organization within the IRS. 2011 taxes due Our advocates know how to work with the IRS. 2011 taxes due Our services are free and tailored to meet your needs. 2011 taxes due We have offices in every state, the District of Columbia, and Puerto Rico. 2011 taxes due   How can you reach us? If you think TAS can help you, call your local advocate, whose number is in your local directory and at Taxpayer Advocate, or call us toll-free at 1-877-777-4778. 2011 taxes due   How else does TAS help taxpayers?  TAS also works to resolve large-scale, systemic problems that affect many taxpayers. 2011 taxes due If you know of one of these broad issues, please report it to us through our Systemic Advocacy Management System. 2011 taxes due Low Income Taxpayer Clinics Low Income Taxpayer Clinics (LITCs) serve individuals whose income is below a certain level and need to resolve tax problems such as audits, appeals and tax collection disputes. 2011 taxes due Some clinics can provide information about taxpayer rights and responsibilities in different languages for individuals who speak English as a second language. 2011 taxes due Visit Taxpayer Advocate or see IRS Publication 4134, Low Income Taxpayer Clinic List. 2011 taxes due Prev  Up  Next   Home   More Online Publications
Español

Employee Benefits Security Administration (EBSA)

The EBSA provides information and assistance on private sector, employer-sponsored retirement benefit and health benefit plans.

Contact the Agency or Department

Website: Employee Benefits Security Administration (EBSA)

Contact In-Person: Regional Offices

Address: Department of Labor, Room N5623
200 Constitution Ave., NW

Washington, DC 20210

Toll-free: 1-866-444-3272

TTY: 1-877-889-5627

The 2011 Taxes Due

2011 taxes due Publication 334 - Introductory Material Table of Contents IntroductionOrdering forms and publications. 2011 taxes due Tax questions. 2011 taxes due Future Developments What's New for 2013 What's New for 2014 Reminders Photographs of Missing Children Introduction The purpose of this publication is to provide general information about the federal tax laws that apply to small business owners who are sole proprietors and to statutory employees. 2011 taxes due This publication has information on business income, expenses, and tax credits that may help you file your income tax return. 2011 taxes due Are you self-employed?   You are self-employed if you carry on a trade or business as a sole proprietor or an independent contractor. 2011 taxes due Sole proprietor. 2011 taxes due   A sole proprietor is someone who owns an unincorporated business by himself or herself. 2011 taxes due However, if you are the sole member of a domestic limited liability company (LLC), you are not a sole proprietor if you elect to treat the LLC as a corporation. 2011 taxes due Trade or business. 2011 taxes due    A trade or business is generally an activity carried on to make a profit. 2011 taxes due The facts and circumstances of each case determine whether or not an activity is a trade or business. 2011 taxes due You do not need to actually make a profit to be in a trade or business as long as you have a profit motive. 2011 taxes due You do need to make ongoing efforts to further the interests of your business. 2011 taxes due   You do not have to carry on regular full-time business activities to be self-employed. 2011 taxes due Having a part-time business in addition to your regular job or business may be self-employment. 2011 taxes due Independent contractor. 2011 taxes due    People such as doctors, dentists, veterinarians, lawyers, accountants, contractors, subcontractors, public stenographers, or auctioneers who are in an independent trade, business, or profession in which they offer their services to the general public are generally independent contractors. 2011 taxes due However, whether they are independent contractors or employees depends on the facts in each case. 2011 taxes due The general rule is that an individual is an independent contractor if the payer has the right to control or to direct only the result of the work and not how it will be done. 2011 taxes due The earnings of a person who is working as an independent contractor are subject to self-employment tax. 2011 taxes due For more information on determining whether you are an employee or independent contractor, see Publication 15-A, Employer's Supplemental Tax Guide. 2011 taxes due Statutory employee. 2011 taxes due   A statutory employee has a checkmark in box 13 of his or her Form W-2, Wage and Tax Statement. 2011 taxes due Statutory employees use Schedule C or C-EZ to report their wages and expenses. 2011 taxes due Limited liability company (LLC). 2011 taxes due   A limited liability company (LLC) is an entity formed under state law by filing articles of organization. 2011 taxes due Generally, a single-member LLC is disregarded as an entity separate from its owner and reports its income and deductions on its owner's federal income tax return. 2011 taxes due An owner who is an individual may use Schedule C or C-EZ. 2011 taxes due Business owned and operated by spouses. 2011 taxes due   If you and your spouse jointly own and operate an unincorporated business and share in the profits and losses, you are partners in a partnership, whether or not you have a formal partnership agreement. 2011 taxes due Do not use Schedule C or C-EZ. 2011 taxes due Instead, file Form 1065, U. 2011 taxes due S. 2011 taxes due Return of Partnership Income. 2011 taxes due For more information, see Publication 541, Partnerships. 2011 taxes due    Exception—Community income. 2011 taxes due If you and your spouse wholly own an unincorporated business as community property under the community property laws of a state, foreign country, or U. 2011 taxes due S. 2011 taxes due possession, you can treat the business either as a sole proprietorship or a partnership. 2011 taxes due The only states with community property laws are Arizona, California, Idaho, Louisiana, Nevada, New Mexico, Texas, Washington, and Wisconsin. 2011 taxes due A change in your reporting position will be treated as a conversion of the entity. 2011 taxes due    Exception—Qualified joint venture. 2011 taxes due If you and your spouse each materially participate as the only members of a jointly owned and operated business, and you file a joint return for the tax year, you can make a joint election to be treated as a qualified joint venture instead of a partnership for the tax year. 2011 taxes due Making this election will allow you to avoid the complexity of Form 1065 but still give each spouse credit for social security earnings on which retirement benefits are based. 2011 taxes due For an explanation of "material participation," see the Instructions for Schedule C, line G. 2011 taxes due   To make this election, you must divide all items of income, gain, loss, deduction, and credit attributable to the business between you and your spouse in accordance with your respective interests in the venture. 2011 taxes due Each of you must file a separate Schedule C or C-EZ and a separate Schedule SE. 2011 taxes due For more information, see Qualified Joint Ventures in the Instructions for Schedule SE. 2011 taxes due This publication does not cover the topics listed in the following table. 2011 taxes due    IF you need information about: THEN you should see: Corporations Publication 542 Farming Publication 225 Fishermen (Capital Construction Fund)  Publication 595 Partnerships Publication 541 Passive activities Publication 925 Recordkeeping Publication 583 Rental Publication 527 S corporations Instructions for Form 1120S What you need to know. 2011 taxes due   Table A provides a list of questions you need to answer to help you meet your federal tax obligations. 2011 taxes due After each question is the location in this publication where you will find the related discussion. 2011 taxes due Table A. 2011 taxes due What You Need To Know About Federal Taxes (Note. 2011 taxes due The following is a list of questions you may need to answer so you can fill out your federal income tax return. 2011 taxes due Chapters are given to help you find the related discussion in this publication. 2011 taxes due ) What must I know   Where to find the answer   What kinds of federal taxes do I have to pay? How do I pay them?   See chapter 1. 2011 taxes due What forms must I file?   See chapter 1. 2011 taxes due What must I do if I have employees?   See Employment Taxes in chapter 1. 2011 taxes due Do I have to start my tax year in January, or can I start it in any other month?   See Accounting Periods in chapter 2. 2011 taxes due What method can I use to account for my income and expenses?   See Accounting Methods in chapter 2. 2011 taxes due What kinds of business income do I have to report on my tax return?   See chapter 5. 2011 taxes due What kinds of business expenses can I deduct on my tax return?   See Business Expenses in chapter 8. 2011 taxes due What kinds of expenses are not deductible as business expenses?   See Expenses You Cannot Deduct in chapter 8. 2011 taxes due What happens if I have a business loss? Can I deduct it?   See chapter 9. 2011 taxes due What must I do if I disposed of business property during the year?   See chapter 3. 2011 taxes due What are my rights as a taxpayer?   See chapter 11. 2011 taxes due Where do I go if I need help with federal tax matters?   See chapter 12. 2011 taxes due IRS mission. 2011 taxes due   Provide America's taxpayers top quality service by helping them understand and meet their tax responsibilities and by applying the tax law with integrity and fairness to all. 2011 taxes due Comments and suggestions. 2011 taxes due   We welcome your comments about this publication and your suggestions for future editions. 2011 taxes due   You can write to us at the following address:  Internal Revenue Service Tax Forms and Publications Division 1111 Constitution Ave. 2011 taxes due NW, IR-6526 Washington, DC 20224   We respond to many letters by telephone. 2011 taxes due Therefore, it would be helpful if you would include your daytime phone number, including the area code, in your correspondence. 2011 taxes due   You can send your comments from www. 2011 taxes due irs. 2011 taxes due gov/formspubs/. 2011 taxes due Click on “More Information” then on “Comment on Tax Forms and Publications. 2011 taxes due ”   Although we cannot respond individually to each comment received, we do appreciate your feedback and will consider your comments as we revise our tax products. 2011 taxes due Ordering forms and publications. 2011 taxes due   Visit  www. 2011 taxes due irs. 2011 taxes due 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. 2011 taxes due  Internal Revenue Service 1201 N. 2011 taxes due Mitsubishi Motorway Bloomington, IL 61705-6613 Tax questions. 2011 taxes due   If you have a tax question, check the information available on IRS. 2011 taxes due gov or call 1-800-829-1040. 2011 taxes due We cannot answer tax questions sent to either of the above addresses. 2011 taxes due Future Developments For the latest information about developments related to Publication 334, such as legislation enacted after it was published, go to www. 2011 taxes due irs. 2011 taxes due gov/pub334. 2011 taxes due What's New for 2013 The following are some of the tax changes for 2013. 2011 taxes due For information on other changes, go to IRS. 2011 taxes due gov. 2011 taxes due Tax rates. 2011 taxes due . 2011 taxes due  For tax years beginning in 2013, the social security part of the self-employment tax increases to 12. 2011 taxes due 4%. 2011 taxes due The Medicare part of the tax remains at 2. 2011 taxes due 9%. 2011 taxes due As a result, the self-employment tax is 15. 2011 taxes due 3%. 2011 taxes due Maximum net earnings. 2011 taxes due  The maximum net self-employment earnings subject to the social security part of the self-employment tax increases to $113,700 for 2013. 2011 taxes due There is no maximum limit on earnings subject to the Medicare part. 2011 taxes due Standard mileage rate. 2011 taxes due  For 2013, the standard mileage rate for the cost of operating your car, van, pickup, or panel truck for each mile of business use is 56. 2011 taxes due 5 cents per mile. 2011 taxes due For more information, see Car and Truck Expenses in chapter 8. 2011 taxes due Simplified method for business use of home deduction. 2011 taxes due . 2011 taxes due  The IRS now provides a simplified method to determine your expenses for business use of your home. 2011 taxes due For more information, see Business Use of Your Home in chapter 8. 2011 taxes due What's New for 2014 The following are some of the tax changes for 2014. 2011 taxes due For information on other changes, go to IRS. 2011 taxes due gov. 2011 taxes due Standard mileage rate. 2011 taxes due  For 2014, the standard mileage rate for the cost of operating your car, van, pickup, or panel truck for each mile of business use is 56 cents per mile. 2011 taxes due Self-employment tax. 2011 taxes due  The maximum net self-employment earnings subject to the social security part of the self-employment tax is $117,000 for 2014. 2011 taxes due Reminders Accounting methods. 2011 taxes due  Certain small business taxpayers may be eligible to adopt or change to the cash method of accounting and may not be required to account for inventories. 2011 taxes due For more information, see Inventories in chapter 2. 2011 taxes due Reportable transactions. 2011 taxes due  You must file Form 8886, Reportable Transaction Disclosure Statement, to report certain transactions. 2011 taxes due You may have to pay a penalty if you are required to file Form 8886 but do not do so. 2011 taxes due You may also have to pay interest and penalties on any reportable transaction understatements. 2011 taxes due Reportable transactions include: Transactions the same as or substantially similar to tax avoidance transactions identified by the IRS, Transactions offered to you under conditions of confidentiality for which you paid an advisor a minimum fee, Transactions for which you have, or a related party has, contractual protection against disallowance of the tax benefits, Transactions that result in losses of at least $2 million in any single tax year ($50,000 if from certain foreign currency transactions) or $4 million in any combination of tax years, and Transactions the same or substantially similar to one of the types of transactions the IRS has identified as a transaction of interest. 2011 taxes due For more information, see the Instructions for Form 8886. 2011 taxes due Photographs of Missing Children The Internal Revenue Service is a proud partner with the National Center for Missing and Exploited Children. 2011 taxes due Photographs of missing children selected by the Center may appear in this publication on pages that would otherwise be blank. 2011 taxes due 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. 2011 taxes due Prev  Up  Next   Home   More Online Publications