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1040a 2012

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1040a 2012

1040a 2012 Publication 225 - Introductory Material Table of Contents IntroductionOrdering forms and publications. 1040a 2012 Tax questions. 1040a 2012 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. 1040a 2012 A farm includes livestock, dairy, poultry, fish, fruit, and truck farms. 1040a 2012 It also includes plantations, ranches, ranges, and orchards. 1040a 2012 This publication explains how the federal tax laws apply to farming. 1040a 2012 Use this publication as a guide to figure your taxes and complete your farm tax return. 1040a 2012 If you need more information on a subject, get the specific IRS tax publication covering that subject. 1040a 2012 We refer to many of these free publications throughout this publication. 1040a 2012 See chapter 16 for information on ordering these publications. 1040a 2012 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. 1040a 2012 However, the information given does not cover every situation and is not intended to replace the law or change its meaning. 1040a 2012 This publication covers subjects on which a court may have made a decision more favorable to taxpayers than the interpretation of the Service. 1040a 2012 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. 1040a 2012 The IRS Mission. 1040a 2012   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. 1040a 2012 Comments and suggestions. 1040a 2012   We welcome your comments about this publication and your suggestions for future editions. 1040a 2012   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. 1040a 2012 NW, IR-6526 Washington, DC 20224   We respond to many letters by telephone. 1040a 2012 Therefore, it would be helpful if you would include your daytime phone number, including the area code, in your correspondence. 1040a 2012   You can email us at taxforms@irs. 1040a 2012 gov. 1040a 2012 Please put “Publications Comment” on the subject line. 1040a 2012 You can also send us comments from www. 1040a 2012 irs. 1040a 2012 gov/formspubs/, select “Comment on Tax Forms and Publications” under “More Information. 1040a 2012 ”   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. 1040a 2012 Ordering forms and publications. 1040a 2012   Visit www. 1040a 2012 irs. 1040a 2012 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. 1040a 2012 Internal Revenue Service 1201 N. 1040a 2012 Mitsubishi Motorway Bloomington, IL 61705-6613 Tax questions. 1040a 2012   If you have a tax question, check the information available on IRS. 1040a 2012 gov or call 1-800-829-1040. 1040a 2012 We cannot answer tax questions sent to either of the above addresses. 1040a 2012 Comments on IRS enforcement actions. 1040a 2012   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. 1040a 2012 The Ombudsman will annually evaluate the enforcement activities of each agency and rate its responsiveness to small business. 1040a 2012 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. 1040a 2012 S. 1040a 2012 Small Business Administration 409 3rd Street, S. 1040a 2012 W. 1040a 2012  Washington, DC 20416 Send an email to ombudsman@sba. 1040a 2012 gov, or Download the appraisal form at  www. 1040a 2012 sba. 1040a 2012 gov/ombudsman. 1040a 2012 Treasury Inspector General for Tax Administration. 1040a 2012   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). 1040a 2012 You can remain anonymous. 1040a 2012 Farm tax classes. 1040a 2012   Many state Cooperative Extension Services conduct farm tax workshops in conjunction with the IRS. 1040a 2012 Contact your county extension office for more information. 1040a 2012 Rural tax education website. 1040a 2012   The Rural Tax Education website is a source for information concerning agriculturally related income and deductions and self-employment tax. 1040a 2012 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. 1040a 2012 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. 1040a 2012 You can visit the website at www. 1040a 2012 ruraltax. 1040a 2012 org. 1040a 2012 Future Developments The IRS has created a page on IRS. 1040a 2012 gov for information about Publication 225, at  www. 1040a 2012 irs. 1040a 2012 gov/pub225. 1040a 2012 Information about recent developments affecting Publication 225 will be posted on that page. 1040a 2012 What's New for 2013 The following items highlight a number of administrative and tax law changes for 2013. 1040a 2012 They are discussed in more detail throughout the publication. 1040a 2012 Standard mileage rate. 1040a 2012  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. 1040a 2012 5 cents. 1040a 2012 See chapter 4. 1040a 2012 Simplified method for business use of home deduction. 1040a 2012  The IRS now provides a simplified method to determine your expenses for business use of your home. 1040a 2012 For more information, see Schedule C (Form 1040), Part II, and its instructions. 1040a 2012 See chapter 4. 1040a 2012 Increased section 179 expense deduction dollar limits. 1040a 2012  The maximum amount you can elect to deduct for most section 179 property you placed in service in 2013 is $500,000. 1040a 2012 This limit is reduced by the amount by which the cost of the property placed in service during the tax year exceeds $2 million. 1040a 2012 See chapter 7. 1040a 2012 Extension of special depreciation allowance for certain qualified property acquired after December 31, 2007. 1040a 2012  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. 1040a 2012 See chapter 7. 1040a 2012 Expiration of the 3-year recovery period for certain race horses. 1040a 2012 . 1040a 2012  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. 1040a 2012 See chapter 7. 1040a 2012 Tax rates. 1040a 2012  For tax years beginning in 2013, the social security part of the self-employment tax increases from 10. 1040a 2012 4% to 12. 1040a 2012 4%. 1040a 2012 As a result, the self-employment tax is increased from 13. 1040a 2012 3% to 15. 1040a 2012 3%. 1040a 2012 See chapter 12. 1040a 2012 Maximum net earnings. 1040a 2012  The maximum net self-employment earnings subject to the social security part (12. 1040a 2012 4%) of the self-employment tax increased to $113,700 for 2013. 1040a 2012 There is no maximum limit on earnings subject to the Medicare part (2. 1040a 2012 9%). 1040a 2012 See chapter 12. 1040a 2012 Net investment income tax. 1040a 2012  For tax years beginning in 2013, individuals, estates, and trusts may be subject to the net investment income tax (NIIT). 1040a 2012 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. 1040a 2012 For information about NIIT and the special rule for traders in financial instruments and commodities, see the Instructions for Form 8960. 1040a 2012 Social Security and Medicare Tax for 2013. 1040a 2012  The employee tax rate for social security is 6. 1040a 2012 2%. 1040a 2012 The employer tax rate for social security remains unchanged at 6. 1040a 2012 2%. 1040a 2012 The social security wage base limit is $113,700. 1040a 2012 The Medicare tax rate is 1. 1040a 2012 45% each for the employee and employer, unchanged from 2012. 1040a 2012 There is no wage base limit for Medicare tax. 1040a 2012 See chapter 13. 1040a 2012 Additional Medicare Tax. 1040a 2012  For tax years beginning in 2013, a 0. 1040a 2012 9% Additional Medicare Tax applies to your Medicare wages, Railroad Tax Act (RRTA) compensation, and self-employment income above a threshold amount. 1040a 2012 Use Form 8959, Additional Medicare Tax, to figure this tax. 1040a 2012 For more information, see the Instructions for Form 8959 and the Instructions for Schedule SE (Form 1040). 1040a 2012 In addition to withholding Medicare tax at 1. 1040a 2012 45%, you must withhold a 0. 1040a 2012 9% Additional Medicare Tax from wages you pay to an employee in excess of $200,000 in a calendar year. 1040a 2012 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. 1040a 2012 Additional Medicare Tax is only imposed on the employee. 1040a 2012 There is no employer share of Additional Medicare Tax. 1040a 2012 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. 1040a 2012 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. 1040a 2012 For more information on Additional Medicare Tax, visit IRS. 1040a 2012 gov and enter “Additional Medicare Tax” in the search box. 1040a 2012 See chapter 13. 1040a 2012 Leave-Based donation programs to aid victims of Hurricane Sandy. 1040a 2012  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. 1040a 2012 The donated leave will not be included in the income or wages of the employee. 1040a 2012 The employer may deduct the cash payments as business expenses or charitable contributions. 1040a 2012 See chapter 13. 1040a 2012 Work opportunity tax credit for qualified tax-exempt organizations hiring qualified veterans extended. 1040a 2012  The work opportunity tax credit is now available for eligible unemployed veterans who begin work before January 1, 2014. 1040a 2012 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. 1040a 2012 For more information, visit IRS. 1040a 2012 gov and enter “work opportunity credit” in the search box. 1040a 2012 See chapter 13. 1040a 2012 Estimated tax. 1040a 2012  For tax years beginning in 2013, the Net Investment Income Tax (NIIT) may need to be included when calculating your estimated tax. 1040a 2012 Also, when figuring your estimated tax, you may need to include the 0. 1040a 2012 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. 1040a 2012 For more information, see Publication 505. 1040a 2012 What's New for 2014 Maximum net earnings. 1040a 2012  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. 1040a 2012 See chapter 12. 1040a 2012 Social security and Medicare tax for 2014. 1040a 2012  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). 1040a 2012 The Medicare tax rate for 2014 will also be discussed in Publication 51 (Circular A) (For use in 2014). 1040a 2012 There is no limit on the amount of wages subject to Medicare tax. 1040a 2012 See chapter 13. 1040a 2012 Reminders The following reminders and other items may help you file your tax return. 1040a 2012   IRS e-file (Electronic Filing) You can file your tax returns electronically using an IRS e-file option. 1040a 2012 The benefits of IRS e-file include faster refunds, increased accuracy, and acknowledgment of IRS receipt of your return. 1040a 2012 You can use one of the following IRS e-file options. 1040a 2012 Use an authorized IRS e-file provider. 1040a 2012 Use a personal computer. 1040a 2012 Visit a Volunteer Income Tax Assistance (VITA) or Tax Counseling for the Elderly (TCE) site. 1040a 2012 For details on these fast filing methods, see your income tax package. 1040a 2012 Principal agricultural activity codes. 1040a 2012  You must enter on line B of Schedule F (Form 1040) a code that identifies your principal agricultural activity. 1040a 2012 It is important to use the correct code because this information will identify market segments of the public for IRS Taxpayer Education programs. 1040a 2012 The U. 1040a 2012 S. 1040a 2012 Census Bureau also uses this information for its economic census. 1040a 2012 See the list of Principal Agricultural Activity Codes on page 2 of Schedule F (Form 1040). 1040a 2012 Publication on employer identification numbers (EIN). 1040a 2012  Publication 1635, Understanding Your Employer Identification Number, provides general information on employer identification numbers. 1040a 2012 Topics include how to apply for an EIN and how to complete Form SS-4. 1040a 2012 Change of address. 1040a 2012  If you change your home address, you should use Form 8822, Change of Addres, to notify the IRS. 1040a 2012 If you change your business address, you should use Form 8822-B, Change of Address or Responsible Party — Business, to notify the IRS. 1040a 2012 Be sure to include your suite, room, or other unit number. 1040a 2012 Reportable transactions. 1040a 2012  You must file Form 8886, Reportable Transaction Disclosure Statement, to report certain transactions. 1040a 2012 You may have to pay a penalty if you are required to file Form 8886 but do not do so. 1040a 2012 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. 1040a 2012 For more information, see the Instructions for Form 8886. 1040a 2012 Form W-4 for 2014. 1040a 2012  You should make new Forms W-4 available to your employees and encourage them to check their income tax withholding for 2014. 1040a 2012 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. 1040a 2012 See Publication 919, How Do I Adjust My Tax Withholding. 1040a 2012 Form 1099-MISC. 1040a 2012  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. 1040a 2012 Limited Liability Company (LLC). 1040a 2012  For purposes of this publication, a limited liability company (LLC) is a business entity organized in the United States under state law. 1040a 2012 Unlike a partnership, all of the members of an LLC have limited personal liability for its debts. 1040a 2012 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. 1040a 2012 7701-3. 1040a 2012 See Publication 3402 for more details. 1040a 2012 Photographs of missing children. 1040a 2012  The Internal Revenue Service is a proud partner with the National Center for Missing and Exploited Children. 1040a 2012 Photographs of missing children selected by the Center may appear in this publication on pages that would otherwise be blank. 1040a 2012 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. 1040a 2012 Prev  Up  Next   Home   More Online Publications
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American Battle Monuments Commission

The American Battle Monuments Commission manages 24 overseas military cemeteries, and 25 memorials, monuments, and markers. Nearly all the cemeteries and memorials honor those who served in World War I or World War II.

Contact the Agency or Department

Website: American Battle Monuments Commission

E-mail:

Address: Courthouse Plaza II, Suite 500
2300 Clarendon Boulevard

Arlington, VA 22201

Phone Number: (703) 696-6900

Forms: American Battle Monuments Commission Forms

The 1040a 2012

1040a 2012 Publication 535 - Introductory Material Table of Contents IntroductionOrdering forms and publications. 1040a 2012 Tax questions. 1040a 2012 Future Developments What's New for 2013 What's New for 2014 Reminders Introduction This publication discusses common business expenses and explains what is and is not deductible. 1040a 2012 The general rules for deducting business expenses are discussed in the opening chapter. 1040a 2012 The chapters that follow cover specific expenses and list other publications and forms you may need. 1040a 2012 Comments and suggestions. 1040a 2012   We welcome your comments about this publication and your suggestions for future editions. 1040a 2012   You can send your comments to: Internal Revenue Service Tax Forms and Publications SE:W:CAR:MP:TFP 1111 Constitution Ave. 1040a 2012 NW, IR-6526 Washington, DC 20224   We respond to many letters by telephone. 1040a 2012 Therefore, it would be helpful if you would include your daytime phone number, including the area code, in your correspondence. 1040a 2012   You can send us comments from www. 1040a 2012 irs. 1040a 2012 gov/formspubs/. 1040a 2012 Click on “More Information” and then on “Give us feedback. 1040a 2012 ”   Although we cannot respond individually to each comment received, we do appreciate your feedback and will consider your comments as we revise our tax publications. 1040a 2012 Ordering forms and publications. 1040a 2012   Visit www. 1040a 2012 irs. 1040a 2012 gov/formspubs/ to download forms and publications, call 1-800-829-3676, or write to the address below and receive a response within 10 days after your request is received. 1040a 2012 Internal Revenue Service 1201 N. 1040a 2012 Mitsubishi Motorway Bloomington, IL 61705-6613 We cannot answer tax questions sent to either the “Comments and suggestions” or “Ordering forms and publications” address. 1040a 2012 Tax questions. 1040a 2012   If you have a tax-related question, please go to Help With Tax Questions on IRS. 1040a 2012 gov. 1040a 2012 If you've looked around our site and still didn't find the answer to your general tax question, please call our toll-free tax assistance line at 1-800-829-1040 for individual tax questions or 1-800-829-4933 for business tax questions. 1040a 2012 Future Developments For the latest information about developments related to Publication 535, such as legislation enacted after it was published, go to www. 1040a 2012 irs. 1040a 2012 gov/pub535. 1040a 2012 What's New for 2013 The following items highlight some changes in the tax law for 2013. 1040a 2012 Optional safe harbor method to determine the business use of a home deduction. 1040a 2012  Beginning in 2013, you can use the optional safe harbor method to determine the deduction for the business use of your home. 1040a 2012 For more information, see chapter 1. 1040a 2012 Standard mileage rate. 1040a 2012  Beginning in 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. 1040a 2012 5 cents per mile. 1040a 2012 For more information, see chapter 11. 1040a 2012 Additional Medicare Tax. 1040a 2012  Beginning in 2013, a 0. 1040a 2012 9% Additional Medicare Tax applies to Medicare wages, railroad retirement (RRTA) compensation, and self-employment income that are more than: $125,000 if married filing separately, $250,000 if married filing jointly, or $200,000 if single, head of household, or qualifying widow(er) with dependent child. 1040a 2012 Medicare wages and self-employment income are combined to determine if your income exceeds the threshold. 1040a 2012 RRTA compensation should be separately compared to the threshold. 1040a 2012 For more information, see chapter 5 or visit www. 1040a 2012 irs. 1040a 2012 gov and enter the following words in the search box: Additional Medicare Tax. 1040a 2012 Retiree drug subsidy. 1040a 2012  Beginning in 2013, sponsors of certain qualified retiree prescription drug plans must account for the subsidy received by reducing the amount of qualified retiree prescription drug plans expense by the subsidy received (taking into account the taxpayer's accounting method). 1040a 2012 For more information, visit www. 1040a 2012 irs. 1040a 2012 gov and enter the following words in the search box: Retiree drug subsidy. 1040a 2012 What's New for 2014 The following item highlights a change in the tax law for 2014. 1040a 2012 Standard mileage rate. 1040a 2012  Beginning in 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. 1040a 2012 Film and television productions costs. 1040a 2012  The election to expense film and television production costs does not apply to productions that begin in 2014. 1040a 2012 For more information, see chapter 7. 1040a 2012 Reminders The following reminders and other items may help you file your tax return. 1040a 2012 IRS e-file (Electronic Filing) You can file your tax returns electronically using an IRS e-file option. 1040a 2012 The benefits of IRS e-file include faster refunds, increased accuracy, and acknowledgment of IRS receipt of your return. 1040a 2012 You can use one of the following IRS e-file options. 1040a 2012 Use an authorized IRS e-file provider. 1040a 2012 Use a personal computer. 1040a 2012 Visit a Volunteer Income Tax Assistance (VITA) or Tax Counseling for the Elderly (TCE) site. 1040a 2012 For details on these fast filing methods, see your income tax package. 1040a 2012 Form 1099 MISC. 1040a 2012  File Form 1099-MISC, Miscellaneous Income, for each person to whom you have paid during the year in the course of your trade or business at least $600 in rents, services (including parts and materials), prizes and awards, other income payments, medical and health care payments, and crop insurance proceeds. 1040a 2012 See the Instructions for Form 1099-MISC for more information and additional reporting requirements. 1040a 2012 Photographs of missing children. 1040a 2012  The Internal Revenue Service is a proud partner with the National Center for Missing & Exploited Children. 1040a 2012 Photographs of missing children selected by the Center may appear in this publication on pages that would otherwise be blank. 1040a 2012 You can help bring these children home by looking at the photographs and calling 1-800-THE-LOST (1-800-843-5678) (24-hours a day, 7 days a week) if you recognize a child. 1040a 2012 Prev  Up  Next   Home   More Online Publications