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Filing 2012 Taxes Online

Filing 2012 taxes online Publication 570 - Additional Material Table of Contents This image is too large to be displayed in the current screen. Filing 2012 taxes online Please click the link to view the image. Filing 2012 taxes online Tax Publications for Business Taxpayers Prev  Up  Next   Home   More Online Publications
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Filing 2012 taxes online Publication 225 - Introductory Material Table of Contents IntroductionOrdering forms and publications. Filing 2012 taxes online Tax questions. Filing 2012 taxes online Future Developments What's New for 2013 What's New for 2014 Reminders Introduction You are in the business of farming if you cultivate, operate, or manage a farm for profit, either as owner or tenant. Filing 2012 taxes online A farm includes livestock, dairy, poultry, fish, fruit, and truck farms. Filing 2012 taxes online It also includes plantations, ranches, ranges, and orchards. Filing 2012 taxes online This publication explains how the federal tax laws apply to farming. Filing 2012 taxes online Use this publication as a guide to figure your taxes and complete your farm tax return. Filing 2012 taxes online If you need more information on a subject, get the specific IRS tax publication covering that subject. Filing 2012 taxes online We refer to many of these free publications throughout this publication. Filing 2012 taxes online See chapter 16 for information on ordering these publications. Filing 2012 taxes online The explanations and examples in this publication reflect the Internal Revenue Service's interpretation of tax laws enacted by Congress, Treasury regulations, and court decisions. Filing 2012 taxes online However, the information given does not cover every situation and is not intended to replace the law or change its meaning. Filing 2012 taxes online This publication covers subjects on which a court may have made a decision more favorable to taxpayers than the interpretation of the Service. Filing 2012 taxes online Until these differing interpretations are resolved by higher court decisions, or in some other way, this publication will continue to present the interpretation of the Service. Filing 2012 taxes online The IRS Mission. Filing 2012 taxes online   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. Filing 2012 taxes online Comments and suggestions. Filing 2012 taxes online   We welcome your comments about this publication and your suggestions for future editions. Filing 2012 taxes online   You can write to us at the following address: Internal Revenue Service Business Forms and Publications Branch SE:W:CAR:MP:T:B 1111 Constitution Ave. Filing 2012 taxes online NW, IR-6526 Washington, DC 20224   We respond to many letters by telephone. Filing 2012 taxes online Therefore, it would be helpful if you would include your daytime phone number, including the area code, in your correspondence. Filing 2012 taxes online   You can email us at taxforms@irs. Filing 2012 taxes online gov. Filing 2012 taxes online Please put “Publications Comment” on the subject line. Filing 2012 taxes online You can also send us comments from www. Filing 2012 taxes online irs. Filing 2012 taxes online gov/formspubs/, select “Comment on Tax Forms and Publications” under “More Information. Filing 2012 taxes online ”   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. Filing 2012 taxes online Ordering forms and publications. Filing 2012 taxes online   Visit www. Filing 2012 taxes online irs. Filing 2012 taxes online 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. Filing 2012 taxes online Internal Revenue Service 1201 N. Filing 2012 taxes online Mitsubishi Motorway Bloomington, IL 61705-6613 Tax questions. Filing 2012 taxes online   If you have a tax question, check the information available on IRS. Filing 2012 taxes online gov or call 1-800-829-1040. Filing 2012 taxes online We cannot answer tax questions sent to either of the above addresses. Filing 2012 taxes online Comments on IRS enforcement actions. Filing 2012 taxes online   The Small Business and Agricultural Regulatory Enforcement Ombudsman and 10 Regional Fairness Boards were established to receive comments from small business about federal agency enforcement actions. Filing 2012 taxes online The Ombudsman will annually evaluate the enforcement activities of each agency and rate its responsiveness to small business. Filing 2012 taxes online If you wish to comment on the enforcement actions of the IRS, you can: Call 1-888-734-3247, Fax your comments to 202-481-5719, Write to Office of the National Ombudsman U. Filing 2012 taxes online S. Filing 2012 taxes online Small Business Administration 409 3rd Street, S. Filing 2012 taxes online W. Filing 2012 taxes online  Washington, DC 20416 Send an email to ombudsman@sba. Filing 2012 taxes online gov, or Download the appraisal form at  www. Filing 2012 taxes online sba. Filing 2012 taxes online gov/ombudsman. Filing 2012 taxes online Treasury Inspector General for Tax Administration. Filing 2012 taxes online   If you want to confidentially report misconduct, waste, fraud, or abuse by an IRS employee, you can call 1-800-366-4484 (1-800-877-8339 for TTY/TDD users). Filing 2012 taxes online You can remain anonymous. Filing 2012 taxes online Farm tax classes. Filing 2012 taxes online   Many state Cooperative Extension Services conduct farm tax workshops in conjunction with the IRS. Filing 2012 taxes online Contact your county extension office for more information. Filing 2012 taxes online Rural tax education website. Filing 2012 taxes online   The Rural Tax Education website is a source for information concerning agriculturally related income and deductions and self-employment tax. Filing 2012 taxes online The website is available for farmers and ranchers, other agricultural producers, Extension educators, and any one interested in learning about the tax side of the agricultural community. Filing 2012 taxes online Members of the National Farm Income Tax Extension Committee are contributors for the website and the website is hosted by Utah State University Cooperative Extension. Filing 2012 taxes online You can visit the website at www. Filing 2012 taxes online ruraltax. Filing 2012 taxes online org. Filing 2012 taxes online Future Developments The IRS has created a page on IRS. Filing 2012 taxes online gov for information about Publication 225, at  www. Filing 2012 taxes online irs. Filing 2012 taxes online gov/pub225. Filing 2012 taxes online Information about recent developments affecting Publication 225 will be posted on that page. Filing 2012 taxes online What's New for 2013 The following items highlight a number of administrative and tax law changes for 2013. Filing 2012 taxes online They are discussed in more detail throughout the publication. Filing 2012 taxes online Standard mileage rate. Filing 2012 taxes online  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. Filing 2012 taxes online 5 cents. Filing 2012 taxes online See chapter 4. Filing 2012 taxes online Simplified method for business use of home deduction. Filing 2012 taxes online  The IRS now provides a simplified method to determine your expenses for business use of your home. Filing 2012 taxes online For more information, see Schedule C (Form 1040), Part II, and its instructions. Filing 2012 taxes online See chapter 4. Filing 2012 taxes online Increased section 179 expense deduction dollar limits. Filing 2012 taxes online  The maximum amount you can elect to deduct for most section 179 property you placed in service in 2013 is $500,000. Filing 2012 taxes online This limit is reduced by the amount by which the cost of the property placed in service during the tax year exceeds $2 million. Filing 2012 taxes online See chapter 7. Filing 2012 taxes online Extension of special depreciation allowance for certain qualified property acquired after December 31, 2007. Filing 2012 taxes online  You may be able to take a 50% special depreciation allowance for certain qualified property acquired after December 31, 2007, and placed in service before January 1, 2014. Filing 2012 taxes online See chapter 7. Filing 2012 taxes online Expiration of the 3-year recovery period for certain race horses. Filing 2012 taxes online . Filing 2012 taxes online  The 3-year recovery period for race horses two years old or younger will expire for such horses placed in service after December 31, 2013. Filing 2012 taxes online See chapter 7. Filing 2012 taxes online Tax rates. Filing 2012 taxes online  For tax years beginning in 2013, the social security part of the self-employment tax increases from 10. Filing 2012 taxes online 4% to 12. Filing 2012 taxes online 4%. Filing 2012 taxes online As a result, the self-employment tax is increased from 13. Filing 2012 taxes online 3% to 15. Filing 2012 taxes online 3%. Filing 2012 taxes online See chapter 12. Filing 2012 taxes online Maximum net earnings. Filing 2012 taxes online  The maximum net self-employment earnings subject to the social security part (12. Filing 2012 taxes online 4%) of the self-employment tax increased to $113,700 for 2013. Filing 2012 taxes online There is no maximum limit on earnings subject to the Medicare part (2. Filing 2012 taxes online 9%). Filing 2012 taxes online See chapter 12. Filing 2012 taxes online Net investment income tax. Filing 2012 taxes online  For tax years beginning in 2013, individuals, estates, and trusts may be subject to the net investment income tax (NIIT). Filing 2012 taxes online If you are a trader in financial instruments and commodities and required to file Schedule C (Form 1040), your investment income (for purposes of the NIIT) may be reduced by your interest and other investment expenses to the extent those expenses are not used to reduce your self-employment income. Filing 2012 taxes online For information about NIIT and the special rule for traders in financial instruments and commodities, see the Instructions for Form 8960. Filing 2012 taxes online Social Security and Medicare Tax for 2013. Filing 2012 taxes online  The employee tax rate for social security is 6. Filing 2012 taxes online 2%. Filing 2012 taxes online The employer tax rate for social security remains unchanged at 6. Filing 2012 taxes online 2%. Filing 2012 taxes online The social security wage base limit is $113,700. Filing 2012 taxes online The Medicare tax rate is 1. Filing 2012 taxes online 45% each for the employee and employer, unchanged from 2012. Filing 2012 taxes online There is no wage base limit for Medicare tax. Filing 2012 taxes online See chapter 13. Filing 2012 taxes online Additional Medicare Tax. Filing 2012 taxes online  For tax years beginning in 2013, a 0. Filing 2012 taxes online 9% Additional Medicare Tax applies to your Medicare wages, Railroad Tax Act (RRTA) compensation, and self-employment income above a threshold amount. Filing 2012 taxes online Use Form 8959, Additional Medicare Tax, to figure this tax. Filing 2012 taxes online For more information, see the Instructions for Form 8959 and the Instructions for Schedule SE (Form 1040). Filing 2012 taxes online In addition to withholding Medicare tax at 1. Filing 2012 taxes online 45%, you must withhold a 0. Filing 2012 taxes online 9% Additional Medicare Tax from wages you pay to an employee in excess of $200,000 in a calendar year. Filing 2012 taxes online You are required to begin withholding Additional Medicare Tax in the pay period in which you pay wages in excess of $200,000 to an employee and continue to withhold it each pay period until the end of the calendar year. Filing 2012 taxes online Additional Medicare Tax is only imposed on the employee. Filing 2012 taxes online There is no employer share of Additional Medicare Tax. Filing 2012 taxes online All wages that are subject to Medicare tax are subject to Additional Medicare Tax withholding if paid in excess of the $200,000 withholding threshold. Filing 2012 taxes online For more information on what wages are subject to Medicare tax, see the chart, Special Rules for Various Types of Services and Payments, in section 15 of Publication 15 (Circular E), Employer's Tax Guide. Filing 2012 taxes online For more information on Additional Medicare Tax, visit IRS. Filing 2012 taxes online gov and enter “Additional Medicare Tax” in the search box. Filing 2012 taxes online See chapter 13. Filing 2012 taxes online Leave-Based donation programs to aid victims of Hurricane Sandy. Filing 2012 taxes online  Under these programs, employees may donate their vacation, sick, or personal leave in exchange for employer cash payments made before January 1, 2014, to qualified tax-exempt organizations providing relief for the victims of Hurricane Sandy. Filing 2012 taxes online The donated leave will not be included in the income or wages of the employee. Filing 2012 taxes online The employer may deduct the cash payments as business expenses or charitable contributions. Filing 2012 taxes online See chapter 13. Filing 2012 taxes online Work opportunity tax credit for qualified tax-exempt organizations hiring qualified veterans extended. Filing 2012 taxes online  The work opportunity tax credit is now available for eligible unemployed veterans who begin work before January 1, 2014. Filing 2012 taxes online Qualified tax-exempt organizations that hire eligible unemployed veterans can claim the work opportunity tax credit against their payroll tax liability using Form 5884-C, Work Opportunity Credit for Qualified Tax-Exempt Organizations Hiring Qualified Veterans. Filing 2012 taxes online For more information, visit IRS. Filing 2012 taxes online gov and enter “work opportunity credit” in the search box. Filing 2012 taxes online See chapter 13. Filing 2012 taxes online Estimated tax. Filing 2012 taxes online  For tax years beginning in 2013, the Net Investment Income Tax (NIIT) may need to be included when calculating your estimated tax. Filing 2012 taxes online Also, when figuring your estimated tax, you may need to include the 0. Filing 2012 taxes online 9% Additional Medicare Tax applicable to Medicare wages, Railroad Retirement Tax Act (RRTA) compensation, and self-employment income above the threshold amount based on your filing status. Filing 2012 taxes online For more information, see Publication 505. Filing 2012 taxes online What's New for 2014 Maximum net earnings. Filing 2012 taxes online  The maximum net self-employment earnings subject to the social security part of the self-employment tax for 2014 will be discussed in the 2013 Publication 334. Filing 2012 taxes online See chapter 12. Filing 2012 taxes online Social security and Medicare tax for 2014. Filing 2012 taxes online  The employee and employer tax rates for social security and the maximum amount of wages subject to social security tax for 2014 will be discussed in Publication 51 (Circular A), Agricultural Employer's Tax Guide (For use in 2014). Filing 2012 taxes online The Medicare tax rate for 2014 will also be discussed in Publication 51 (Circular A) (For use in 2014). Filing 2012 taxes online There is no limit on the amount of wages subject to Medicare tax. Filing 2012 taxes online See chapter 13. Filing 2012 taxes online Reminders The following reminders and other items may help you file your tax return. Filing 2012 taxes online   IRS e-file (Electronic Filing) You can file your tax returns electronically using an IRS e-file option. Filing 2012 taxes online The benefits of IRS e-file include faster refunds, increased accuracy, and acknowledgment of IRS receipt of your return. Filing 2012 taxes online You can use one of the following IRS e-file options. Filing 2012 taxes online Use an authorized IRS e-file provider. Filing 2012 taxes online Use a personal computer. Filing 2012 taxes online Visit a Volunteer Income Tax Assistance (VITA) or Tax Counseling for the Elderly (TCE) site. Filing 2012 taxes online For details on these fast filing methods, see your income tax package. Filing 2012 taxes online Principal agricultural activity codes. Filing 2012 taxes online  You must enter on line B of Schedule F (Form 1040) a code that identifies your principal agricultural activity. Filing 2012 taxes online It is important to use the correct code because this information will identify market segments of the public for IRS Taxpayer Education programs. Filing 2012 taxes online The U. Filing 2012 taxes online S. Filing 2012 taxes online Census Bureau also uses this information for its economic census. Filing 2012 taxes online See the list of Principal Agricultural Activity Codes on page 2 of Schedule F (Form 1040). Filing 2012 taxes online Publication on employer identification numbers (EIN). Filing 2012 taxes online  Publication 1635, Understanding Your Employer Identification Number, provides general information on employer identification numbers. Filing 2012 taxes online Topics include how to apply for an EIN and how to complete Form SS-4. Filing 2012 taxes online Change of address. Filing 2012 taxes online  If you change your home address, you should use Form 8822, Change of Addres, to notify the IRS. Filing 2012 taxes online If you change your business address, you should use Form 8822-B, Change of Address or Responsible Party — Business, to notify the IRS. Filing 2012 taxes online Be sure to include your suite, room, or other unit number. Filing 2012 taxes online Reportable transactions. Filing 2012 taxes online  You must file Form 8886, Reportable Transaction Disclosure Statement, to report certain transactions. Filing 2012 taxes online You may have to pay a penalty if you are required to file Form 8886 but do not do so. Filing 2012 taxes online Reportable transactions include (1) transactions the same as or substantially similar to tax avoidance transactions identified by the IRS, (2) transactions offered to you under conditions of confidentiality and for which you paid an advisor a minimum fee, (3) transactions for which you have or a related party has a right to a full or partial refund of fees if all or part of the intended tax consequences from the transaction are not sustained, (4) transactions that result in losses of at least $2 million in any single year or $4 million in any combination of years, and (5) transactions with asset holding periods of 45 days or less and that result in a tax credit of more than $250,000. Filing 2012 taxes online For more information, see the Instructions for Form 8886. Filing 2012 taxes online Form W-4 for 2014. Filing 2012 taxes online  You should make new Forms W-4 available to your employees and encourage them to check their income tax withholding for 2014. Filing 2012 taxes online Those employees who owed a large amount of tax or received a large refund for 2013 may need to submit a new Form W-4. Filing 2012 taxes online See Publication 919, How Do I Adjust My Tax Withholding. Filing 2012 taxes online Form 1099-MISC. Filing 2012 taxes online  Generally, file Form 1099-MISC if you pay at least $600 in rents, services, and other miscellaneous payments in your farming business to an individual (for example, an accountant, an attorney, or a veterinarian) who is not your employee. Filing 2012 taxes online Limited Liability Company (LLC). Filing 2012 taxes online  For purposes of this publication, a limited liability company (LLC) is a business entity organized in the United States under state law. Filing 2012 taxes online Unlike a partnership, all of the members of an LLC have limited personal liability for its debts. Filing 2012 taxes online An LLC may be classified for federal income tax purposes as a partnership, corporation, or an entity disregarded as separate from its owner by applying the rules in Regulations section 301. Filing 2012 taxes online 7701-3. Filing 2012 taxes online See Publication 3402 for more details. Filing 2012 taxes online Photographs of missing children. Filing 2012 taxes online  The Internal Revenue Service is a proud partner with the National Center for Missing and Exploited Children. Filing 2012 taxes online Photographs of missing children selected by the Center may appear in this publication on pages that would otherwise be blank. Filing 2012 taxes online 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. Filing 2012 taxes online Prev  Up  Next   Home   More Online Publications