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

Taxcut 2011

W1040Taxes And UnemploymentFederal Tax Forms1040ez Income Tax FormFile Taxes For 2012 FreeHow To Do An Amended Return1040ez Tax TableAmend Tax ReturnHow Do You File State Income TaxesFederal Income Tax FormFiling An Amended Return For 20131040 Long FormForms To File 2011 TaxesFree State Tax File OnlineAmended Tax Return 20101040x Online FreeIrs E File 2013Filing 1040ezTurbotax For Students FreeH And R Block Free EfileCan You File 1040x ElectronicallyHow Do I Fill Out 1040x1040ez 2012 Fillable FormFree Filing For 2012 TaxesFile Your Taxes Free OnlineBlock At HomeState Tax Filing FreeFilelateAmended Us Tax Form 1040xAmend Taxes Online2011 Amended Tax ReturnAmended Tax OnlineH&r Block Free Tax PreperationAmended State Tax FormsFiling Back Taxes For FreeFree Income Tax FilingFree State E File Tax ReturnPrintable 2011 Tax FormsHappens If I Didn't File Taxes Last YearMypay Gov

Taxcut 2011

Taxcut 2011 16. Taxcut 2011   Reporting Gains and Losses Table of Contents What's New Introduction Useful Items - You may want to see: Reporting Capital Gains and Losses Exception 1. Taxcut 2011 Exception 2. Taxcut 2011 File Form 1099-B or Form 1099-S with the IRS. Taxcut 2011 Capital Losses Capital Gain Tax Rates What's New Maximum capital gain rates. Taxcut 2011 . Taxcut 2011  For 2013, the maximum capital gain rates are 0%, 15%, 20%, 25%, and 28%. Taxcut 2011 Introduction This chapter discusses how to report capital gains and losses from sales, exchanges, and other dispositions of investment property on Form 8949 and Schedule D (Form 1040). Taxcut 2011 The discussion includes the following topics. Taxcut 2011 How to report short-term gains and losses. Taxcut 2011 How to report long-term gains and losses. Taxcut 2011 How to figure capital loss carryovers. Taxcut 2011 How to figure your tax on a net capital gain. Taxcut 2011 If you sell or otherwise dispose of property used in a trade or business or for the production of income, see Publication 544, Sales and Other Dispositions of Assets, before completing Schedule D (Form 1040). Taxcut 2011 Useful Items - You may want to see: Publication 537 Installment Sales 544 Sales and Other Dispositions of Assets 550 Investment Income and Expenses Form (and Instructions) 4797 Sales of Business Property 6252 Installment Sale Income 8582 Passive Activity Loss Limitations 8949 Sales and Other Dispositions of Capital Assets Schedule D (Form 1040) Capital Gains and Losses Reporting Capital Gains and Losses Generally, report capital gains and losses on Form 8949. Taxcut 2011 Complete Form 8949 before you complete line 1b, 2, 3, 8b, 9, or 10 of Schedule D (Form 1040). Taxcut 2011 Use Form 8949 to report: The sale or exchange of a capital asset not reported on another form or schedule; Gains from involuntary conversions (other than from casualty or theft) of capital assets not held for business or profit; and Nonbusiness bad debts. Taxcut 2011 Use Schedule D (Form 1040): To figure the overall gain or loss from transactions reported on Form 8949; To report a gain from Form 6252 or Part I of Form 4797; To report a gain or loss from Form 4684, 6781, or 8824; To report capital gain distributions not reported directly on Form 1040 or Form 1040A; To report a capital loss carryover from the previous tax year to the current tax year; To report your share of a gain or (loss) from a partnership, S corporation, estate, or trust; To report transactions reported to you on a Form 1099-B (or substitute statement) showing basis was reported to the IRS and to which none of the Form 8949 adjustments or codes apply; and To report undistributed long-term capital gains from Form 2439. Taxcut 2011 On Form 8949, enter all sales and exchanges of capital assets, including stocks, bonds, etc. Taxcut 2011 , and real estate (if not reported on Form 4684, 4797, 6252, 6781, 8824, or line 1a or 8a of Schedule D). Taxcut 2011 Include these transactions even if you did not receive a Form 1099-B or 1099-S (or substitute statement) for the transaction. Taxcut 2011 Report short-term gains or losses in Part I. Taxcut 2011 Report long-term gains or losses in Part II. Taxcut 2011 Use as many Forms 8949 as you need. Taxcut 2011 Exceptions to filing Form 8949 and Schedule D (Form 1040). Taxcut 2011   There are certain situations where you may not have to file Form 8949 and/or Schedule D (Form 1040). Taxcut 2011 Exception 1. Taxcut 2011   You do not have to file Form 8949 or Schedule D (Form 1040) if you have no capital losses and your only capital gains are capital gain distributions from Form(s) 1099-DIV, box 2a (or substitute statements). Taxcut 2011 (If any Form(s) 1099-DIV (or substitute statements) you receive have an amount in box 2b (unrecaptured section 1250 gain), box 2c (section 1202 gain), or box 2d (collectibles (28%) gain), you do not qualify for this exception. Taxcut 2011 ) If you qualify for this exception, report your capital gain distributions directly on line 13 of Form 1040 (and check the box on line 13). Taxcut 2011 Also use the Qualified Dividends and Capital Gain Tax Worksheet in the Form 1040 instructions to figure your tax. Taxcut 2011 You can report your capital gain distributions on line 10 of Form 1040A, instead of on Form 1040, if none of the Forms 1099-DIV (or substitute statements) you received have an amount in box 2b, 2c, or 2d, and you do not have to file Form 1040. Taxcut 2011 Exception 2. Taxcut 2011   You must file Schedule D (Form 1040), but generally do not have to file Form 8949, if Exception 1 does not apply and your only capital gains and losses are: Capital gain distributions; A capital loss carryover; A gain from Form 2439 or 6252 or Part I of Form 4797; A gain or loss from Form 4684, 6781, or 8824; A gain or loss from a partnership, S corporation, estate, or trust; or Gains and losses from transactions for which you received a Form 1099-B (or substitute statement) that shows the basis was reported to the IRS and for which you do not need to make any adjustments in column (g) of Form 8949 or enter any codes in column (f) of Form 8949. Taxcut 2011 Installment sales. Taxcut 2011   You cannot use the installment method to report a gain from the sale of stock or securities traded on an established securities market. Taxcut 2011 You must report the entire gain in the year of sale (the year in which the trade date occurs). Taxcut 2011 Passive activity gains and losses. Taxcut 2011    If you have gains or losses from a passive activity, you may also have to report them on Form 8582. Taxcut 2011 In some cases, the loss may be limited under the passive activity rules. Taxcut 2011 Refer to Form 8582 and its instructions for more information about reporting capital gains and losses from a passive activity. Taxcut 2011 Form 1099-B transactions. Taxcut 2011   If you sold property, such as stocks, bonds, or certain commodities, through a broker, you should receive Form 1099-B or substitute statement from the broker. Taxcut 2011 Use the Form 1099-B or the substitute statement to complete Form 8949. Taxcut 2011 If you sold a covered security in 2013, your broker should send you a Form 1099-B (or substitute statement) that shows your basis. Taxcut 2011 This will help you complete Form 8949. Taxcut 2011 Generally, a covered security is a security you acquired after 2010. Taxcut 2011   Report the gross proceeds shown in box 2a of Form 1099-B as the sales price in column (d) of either Part I or Part II of Form 8949, whichever applies. Taxcut 2011 However, if the broker advises you, in box 2a of Form 1099-B, that gross proceeds (sales price) less commissions and option premiums were reported to the IRS, enter that net sales price in column (d) of either Part I or Part II of Form 8949, whichever applies. Taxcut 2011    Include in column (g) any expense of sale, such as broker's fees, commissions, state and local transfer taxes, and option premiums, unless you reported the net sales price in column (d). Taxcut 2011 If you include an expense of sale in column (g), enter “E” in column (f). Taxcut 2011 Form 1099-CAP transactions. Taxcut 2011   If a corporation in which you own stock has had a change in control or a substantial change in capital structure, you should receive Form 1099-CAP or a substitute statement from the corporation. Taxcut 2011 Use the Form 1099-CAP or substitute statement to fill in Form 8949. Taxcut 2011 If your computations show that you would have a loss because of the change, do not enter any amounts on Form 8949 or Schedule D (Form 1040). Taxcut 2011 You cannot claim a loss on Schedule D (Form 1040) as a result of this transaction. Taxcut 2011   Report the aggregate amount received shown in box 2 of Form 1099-CAP as the sales price in column (d) of either Part I or Part II of Form 8949, whichever applies. Taxcut 2011 Form 1099-S transactions. Taxcut 2011   If you sold or traded reportable real estate, you generally should receive from the real estate reporting person a Form 1099-S showing the gross proceeds. Taxcut 2011    “Reportable real estate” is defined as any present or future ownership interest in any of the following: Improved or unimproved land, including air space; Inherently permanent structures, including any residential, commercial, or industrial building; A condominium unit and its accessory fixtures and common elements, including land; and Stock in a cooperative housing corporation (as defined in section 216 of the Internal Revenue Code). Taxcut 2011   A “real estate reporting person” could include the buyer's attorney, your attorney, the title or escrow company, a mortgage lender, your broker, the buyer's broker, or the person acquiring the biggest interest in the property. Taxcut 2011   Your Form 1099-S will show the gross proceeds from the sale or exchange in box 2. Taxcut 2011 See the Instructions for Form 8949 and the Instructions for Schedule D (Form 1040) for how to report these transactions and include them in Part I or Part II of Form 8949 as appropriate. Taxcut 2011 However, report like-kind exchanges on Form 8824 instead. Taxcut 2011   It is unlawful for any real estate reporting person to separately charge you for complying with the requirement to file Form 1099-S. Taxcut 2011 Nominees. Taxcut 2011   If you receive gross proceeds as a nominee (that is, the gross proceeds are in your name but actually belong to someone else), see the Instructions for Form 8949 for how to report these amounts on Form 8949. Taxcut 2011 File Form 1099-B or Form 1099-S with the IRS. Taxcut 2011   If you received gross proceeds as a nominee in 2013, you must file a Form 1099-B or Form 1099-S for those proceeds with the IRS. Taxcut 2011 Send the Form 1099-B or Form 1099-S with a Form 1096, Annual Summary and Transmittal of U. Taxcut 2011 S. Taxcut 2011 Information Returns, to your Internal Revenue Service Center by February 28, 2014 (March 31, 2014, if you file Form 1099-B or Form 1099-S electronically). Taxcut 2011 Give the actual owner of the proceeds Copy B of the Form 1099-B or Form 1099-S by February 18, 2014. Taxcut 2011 On Form 1099-B, you should be listed as the “Payer. Taxcut 2011 ” The other owner should be listed as the “Recipient. Taxcut 2011 ” On Form 1099-S, you should be listed as the “Filer. Taxcut 2011 ” The other owner should be listed as the “Transferor. Taxcut 2011 ” You do not have to file a Form 1099-B or Form 1099-S to show proceeds for your spouse. Taxcut 2011 For more information about the reporting requirements and the penalties for failure to file (or furnish) certain information returns, see the General Instructions for Certain Information Returns. Taxcut 2011 If you are filing electronically see Publication 1220. Taxcut 2011 Sale of property bought at various times. Taxcut 2011   If you sell a block of stock or other property that you bought at various times, report the short-term gain or loss from the sale on one row in Part I of Form 8949, and the long-term gain or loss on one row in Part II of Form 8949. Taxcut 2011 Write “Various” in column (b) for the “Date acquired. Taxcut 2011 ” Sale expenses. Taxcut 2011    On Form 8949, include in column (g) any expense of sale, such as broker's fees, commissions, state and local transfer taxes, and option premiums, unless you reported the net sales price in column (d). Taxcut 2011 If you include an expense of sale in column (g), enter “E” in column (f). Taxcut 2011   For more information about adjustments to basis, see chapter 13. Taxcut 2011 Short-term gains and losses. Taxcut 2011   Capital gain or loss on the sale or trade of investment property held 1 year or less is a short-term capital gain or loss. Taxcut 2011 You report it in Part I of Form 8949. Taxcut 2011   You combine your share of short-term capital gain or loss from partnerships, S corporations, estates, and trusts, and any short-term capital loss carryover, with your other short-term capital gains and losses to figure your net short-term capital gain or loss on line 7 of Schedule D (Form 1040). Taxcut 2011 Long-term gains and losses. Taxcut 2011    A capital gain or loss on the sale or trade of investment property held more than 1 year is a long-term capital gain or loss. Taxcut 2011 You report it in Part II of Form 8949. Taxcut 2011   You report the following in Part II of Schedule D (Form 1040): Undistributed long-term capital gains from a mutual fund (or other regulated investment company) or real estate investment trust (REIT); Your share of long-term capital gains or losses from partnerships, S corporations, estates, and trusts; All capital gain distributions from mutual funds and REITs not reported directly on line 10 of Form 1040A or line 13 of Form 1040; and Long-term capital loss carryovers. Taxcut 2011    The result after combining these items with your other long-term capital gains and losses is your net long-term capital gain or loss (Schedule D (Form 1040), line 15). Taxcut 2011 Total net gain or loss. Taxcut 2011   To figure your total net gain or loss, combine your net short-term capital gain or loss (Schedule D (Form 1040), line 7) with your net long-term capital gain or loss (Schedule D (Form 1040), line 15). Taxcut 2011 Enter the result on Schedule D (Form 1040), Part III, line 16. Taxcut 2011 If your losses are more than your gains, see Capital Losses , next. Taxcut 2011 If both lines 15 and 16 of your Schedule D (Form 1040) are gains and your taxable income on your Form 1040 is more than zero, see Capital Gain Tax Rates , later. Taxcut 2011 Capital Losses If your capital losses are more than your capital gains, you can claim a capital loss deduction. Taxcut 2011 Report the amount of the deduction on line 13 of Form 1040, in parentheses. Taxcut 2011 Limit on deduction. Taxcut 2011   Your allowable capital loss deduction, figured on Schedule D (Form 1040), is the lesser of: $3,000 ($1,500 if you are married and file a separate return); or Your total net loss as shown on line 16 of Schedule D (Form 1040). Taxcut 2011   You can use your total net loss to reduce your income dollar for dollar, up to the $3,000 limit. Taxcut 2011 Capital loss carryover. Taxcut 2011   If you have a total net loss on line 16 of Schedule D (Form 1040) that is more than the yearly limit on capital loss deductions, you can carry over the unused part to the next year and treat it as if you had incurred it in that next year. Taxcut 2011 If part of the loss is still unused, you can carry it over to later years until it is completely used up. Taxcut 2011   When you figure the amount of any capital loss carryover to the next year, you must take the current year's allowable deduction into account, whether or not you claimed it and whether or not you filed a return for the current year. Taxcut 2011   When you carry over a loss, it remains long term or short term. Taxcut 2011 A long-term capital loss you carry over to the next tax year will reduce that year's long-term capital gains before it reduces that year's short-term capital gains. Taxcut 2011 Figuring your carryover. Taxcut 2011   The amount of your capital loss carryover is the amount of your total net loss that is more than the lesser of: Your allowable capital loss deduction for the year; or Your taxable income increased by your allowable capital loss deduction for the year and your deduction for personal exemptions. Taxcut 2011   If your deductions are more than your gross income for the tax year, use your negative taxable income in computing the amount in item (2). Taxcut 2011    Complete the Capital Loss Carryover Worksheet in the Instructions for Schedule D or Publication 550 to determine the part of your capital loss that you can carry over. Taxcut 2011 Example. Taxcut 2011 Bob and Gloria sold securities in 2013. Taxcut 2011 The sales resulted in a capital loss of $7,000. Taxcut 2011 They had no other capital transactions. Taxcut 2011 Their taxable income was $26,000. Taxcut 2011 On their joint 2013 return, they can deduct $3,000. Taxcut 2011 The unused part of the loss, $4,000 ($7,000 − $3,000), can be carried over to 2014. Taxcut 2011 If their capital loss had been $2,000, their capital loss deduction would have been $2,000. Taxcut 2011 They would have no carryover. Taxcut 2011 Use short-term losses first. Taxcut 2011   When you figure your capital loss carryover, use your short-term capital losses first, even if you incurred them after a long-term capital loss. Taxcut 2011 If you have not reached the limit on the capital loss deduction after using the short-term capital losses, use the long-term capital losses until you reach the limit. Taxcut 2011 Decedent's capital loss. Taxcut 2011    A capital loss sustained by a decedent during his or her last tax year (or carried over to that year from an earlier year) can be deducted only on the final income tax return filed for the decedent. Taxcut 2011 The capital loss limits discussed earlier still apply in this situation. Taxcut 2011 The decedent's estate cannot deduct any of the loss or carry it over to following years. Taxcut 2011 Joint and separate returns. Taxcut 2011   If you and your spouse once filed separate returns and are now filing a joint return, combine your separate capital loss carryovers. Taxcut 2011 However, if you and your spouse once filed a joint return and are now filing separate returns, any capital loss carryover from the joint return can be deducted only on the return of the spouse who actually had the loss. Taxcut 2011 Capital Gain Tax Rates The tax rates that apply to a net capital gain are generally lower than the tax rates that apply to other income. Taxcut 2011 These lower rates are called the maximum capital gain rates. Taxcut 2011 The term “net capital gain” means the amount by which your net long-term capital gain for the year is more than your net short-term capital loss. Taxcut 2011 For 2013, the maximum capital gain rates are 0%, 15%, 20%, 25%, and 28%. Taxcut 2011 See Table 16-1 for details. Taxcut 2011 If you figure your tax using the maximum capital gain rate and the regular tax computation results in a lower tax, the regular tax computation applies. Taxcut 2011 Example. Taxcut 2011 All of your net capital gain is from selling collectibles, so the capital gain rate would be 28%. Taxcut 2011 If you are otherwise subject to a rate lower than 28%, the 28% rate does not apply. Taxcut 2011 Investment interest deducted. Taxcut 2011   If you claim a deduction for investment interest, you may have to reduce the amount of your net capital gain that is eligible for the capital gain tax rates. Taxcut 2011 Reduce it by the amount of the net capital gain you choose to include in investment income when figuring the limit on your investment interest deduction. Taxcut 2011 This is done on the Schedule D Tax Worksheet or the Qualified Dividends and Capital Gain Tax Worksheet. Taxcut 2011 For more information about the limit on investment interest, see Interest Expenses in chapter 3 of Publication 550. Taxcut 2011 Table 16-1. Taxcut 2011 What Is Your Maximum Capital Gain Rate? IF your net capital gain is from . Taxcut 2011 . Taxcut 2011 . Taxcut 2011 THEN your  maximum capital gain rate is . Taxcut 2011 . Taxcut 2011 . Taxcut 2011 a collectibles gain 28% an eligible gain on qualified small business stock minus the section 1202 exclusion 28% an unrecaptured section 1250 gain 25% other gain1 and the regular tax rate that would apply is 39. Taxcut 2011 6% 20% other gain1 and the regular tax rate that would apply is 25%, 28%, 33%, or 35% 15% other gain1 and the regular tax rate that would apply is 10% or 15% 0% 1 Other gain means any gain that is not collectibles gain, gain on qualified small business stock, or unrecaptured section 1250 gain. Taxcut 2011     Collectibles gain or loss. Taxcut 2011   This is gain or loss from the sale or trade of a work of art, rug, antique, metal (such as gold, silver, and platinum bullion), gem, stamp, coin, or alcoholic beverage held more than 1 year. Taxcut 2011   Collectibles gain includes gain from sale of an interest in a partnership, S corporation, or trust due to unrealized appreciation of collectibles. Taxcut 2011 Gain on qualified small business stock. Taxcut 2011    If you realized a gain from qualified small business stock that you held more than 5 years, you generally can exclude some or all of your gain under section 1202. Taxcut 2011 The eligible gain minus your section 1202 exclusion is a 28% rate gain. Taxcut 2011 See Gains on Qualified Small Business Stock in chapter 4 of Publication 550. Taxcut 2011 Unrecaptured section 1250 gain. Taxcut 2011    Generally, this is any part of your capital gain from selling section 1250 property (real property) that is due to depreciation (but not more than your net section 1231 gain), reduced by any net loss in the 28% group. Taxcut 2011 Use the Unrecaptured Section 1250 Gain Worksheet in the Schedule D (Form 1040) instructions to figure your unrecaptured section 1250 gain. Taxcut 2011 For more information about section 1250 property and section 1231 gain, see chapter 3 of Publication 544. Taxcut 2011 Tax computation using maximum capital gain rates. Taxcut 2011   Use the Qualified Dividends and Capital Gain Tax Worksheet or the Schedule D Tax Worksheet (whichever applies) to figure your tax if you have qualified dividends or net capital gain. Taxcut 2011 You have net capital gain if Schedule D (Form 1040), lines 15 and 16, are both gains. Taxcut 2011 Schedule D Tax Worksheet. Taxcut 2011   Use the Schedule D Tax Worksheet in the Schedule D (Form 1040) instructions to figure your tax if: You have to file Schedule D (Form 1040); and Schedule D (Form 1040), line 18 (28% rate gain) or line 19 (unrecaptured section 1250 gain), is more than zero. Taxcut 2011 Qualified Dividends and Capital Gain Tax Worksheet. Taxcut 2011   If you do not have to use the Schedule D Tax Worksheet (as explained above) and any of the following apply, use the Qualified Dividends and Capital Gain Tax Worksheet in the instructions for Form 1040 or Form 1040A (whichever you file) to figure your tax. Taxcut 2011 You received qualified dividends. Taxcut 2011 (See Qualified Dividends in chapter 8. Taxcut 2011 ) You do not have to file Schedule D (Form 1040) and you received capital gain distributions. Taxcut 2011 (See Exceptions to filing Form 8949 and Schedule D (Form 1040) , earlier. Taxcut 2011 ) Schedule D (Form 1040), lines 15 and 16, are both more than zero. Taxcut 2011 Alternative minimum tax. Taxcut 2011   These capital gain rates are also used in figuring alternative minimum tax. Taxcut 2011 Prev  Up  Next   Home   More Online Publications
Español

U.S. Commodity Futures Trading Commission (CFTC)

The mission of the CFTC is to protect market users and the public from fraud, manipulation, and abusive practices related to the sale of commodity and financial futures and options, and to foster open, competitive, and financially sound futures and option markets. In pursuit of its mission, the CFTC investigates and prosecutes commodities fraud, including foreign currency schemes, energy manipulation and hedge fund fraud, and works with other federal and state agencies to bring criminal and other actions. The CFTC also engages in public education and outreach by participating in consumer groups and issuing Consumer Advisories and other educational materials.

Contact the Agency or Department

Website: U.S. Commodity Futures Trading Commission (CFTC)

E-mail:

Address: Three Lafayette Center
1155 21st St., NW

Washington, DC 20581

Phone Number: (202) 418-5000

TTY: (202) 418-5514

The Taxcut 2011

Taxcut 2011 Index A Accounting method: Accrual method, Accounting Method Cash method, Accounting Method Assistance (see Tax help) B Business: Expenses, Business Expenses Start-up costs, Business Start-Up Costs Use of car, Car and Truck Expenses Use of home, Business Use of Your Home C Car and truck expenses, Car and Truck Expenses Corporation, Corporations. Taxcut 2011 D Depositing taxes, Depositing Taxes Depreciation, Depreciation E Employer identification number (EIN), Employer Identification Number (EIN) Employment taxes: Defined, Employment Taxes Records to keep, Employment taxes. Taxcut 2011 Estimated tax, Estimated tax. Taxcut 2011 Excise taxes, Excise Taxes F Form: 1099-MISC, Form 1099-MISC. Taxcut 2011 11-C, Form 11-C. Taxcut 2011 1128, Changing your tax year. Taxcut 2011 2290, Form 2290. Taxcut 2011 720, Form 720. Taxcut 2011 730, Form 730. Taxcut 2011 8300, Form 8300. Taxcut 2011 8829, Which form do I file? I-9, Form I-9. Taxcut 2011 SS-4, Applying for an EIN. Taxcut 2011 W-2, Form W-2 Wage Reporting, Form W-2. Taxcut 2011 W-4, Form W-4. Taxcut 2011 W-9, Other payee. Taxcut 2011 FUTA tax, Federal Unemployment (FUTA) Tax H Help (see Tax help) Help from Small Business Administration, Small Business Administration I Identification numbers, Identification Numbers Income tax, Income Tax, Federal Income, Social Security, and Medicare Taxes Information returns, Information Returns Inventories, Accounting Method L Limited liability company, Limited liability company. Taxcut 2011 M Medicare tax, Federal Income, Social Security, and Medicare Taxes More Information (see Tax help) More information (see Tax help) O Office in home, Business Use of Your Home P Partnership, Partnerships. Taxcut 2011 Penalties, Penalties Publications (see Tax help) R Recordkeeping, Recordkeeping Records, how long to keep, How Long To Keep Records S S corporation, S corporations. Taxcut 2011 Self-employment tax, Self-Employment Tax Small Business Administration, Small Business Administration Social security tax, Federal Income, Social Security, and Medicare Taxes Sole proprietorship, Sole proprietorships. Taxcut 2011 Start-up costs, Business Start-Up Costs T Tax help, How to Get More Information Tax year, Tax Year Taxes: Employment, Employment Taxes Estimated, Estimated tax. Taxcut 2011 Excise, Excise Taxes How to deposit, Depositing Taxes Income, Income Tax Self-employment, Self-Employment Tax Unemployment (FUTA), Federal Unemployment (FUTA) Tax Taxpayer Advocate, Taxpayer Advocate Service. Taxcut 2011 TTY/TDD information, How to Get More Information U Unemployment (FUTA) tax, Federal Unemployment (FUTA) Tax Prev  Up     Home   More Online Publications