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1040a Instruction Book

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1040a Instruction Book

1040a instruction book 5. 1040a instruction book   Taxes Table of Contents What's New Introduction Topics - This chapter discusses: Useful Items - You may want to see: When To Deduct Taxes Real Estate TaxesSeparate elections. 1040a instruction book Making the election. 1040a instruction book Form 3115. 1040a instruction book Income TaxesAccrual of contested income taxes. 1040a instruction book Employment Taxes Other TaxesAdditional Medicare Tax. 1040a instruction book What's New Additional Medicare Tax. 1040a instruction book  Beginning in 2013, you must withhold a 0. 1040a instruction book 9% Additional Medicare Tax from wages you pay to an employee in excess of $200,000 in a calendar year. 1040a instruction book Also, self-employed individuals may be required to pay Additional Medicare Tax on self-employment income. 1040a instruction book See Employment Taxes , and Self-employment tax , later. 1040a instruction book Introduction You can deduct various federal, state, local, and foreign taxes directly attributable to your trade or business as business expenses. 1040a instruction book You cannot deduct federal income taxes, estate and gift taxes, or state inheritance, legacy, and succession taxes. 1040a instruction book Topics - This chapter discusses: When to deduct taxes Real estate taxes Income taxes Employment taxes Other taxes Useful Items - You may want to see: Publication 15 (Circular E), Employer's Tax Guide 334 Tax Guide for Small Business 510 Excise Taxes 538 Accounting Periods and Methods 551 Basis of Assets Form (and Instructions) Sch A (Form 1040) Itemized Deductions Sch SE (Form 1040) Self-Employment Tax 3115 Application for Change in Accounting Method 8959 Additional Medicare Tax See chapter 12 for information about getting publications and forms. 1040a instruction book When To Deduct Taxes Generally, you can only deduct taxes in the year you pay them. 1040a instruction book This applies whether you use the cash method or an accrual method of accounting. 1040a instruction book Under an accrual method, you can deduct a tax before you pay it if you meet the exception for recurring items discussed under Economic Performance in Publication 538. 1040a instruction book You can also elect to ratably accrue real estate taxes as discussed later under Real Estate Taxes . 1040a instruction book Limit on accrual of taxes. 1040a instruction book   A taxing jurisdiction can require the use of a date for accruing taxes that is earlier than the date it originally required. 1040a instruction book However, if you use an accrual method, and can deduct the tax before you pay it, use the original accrual date for the year of change and all future years to determine when you can deduct the tax. 1040a instruction book Example. 1040a instruction book Your state imposes a tax on personal property used in a trade or business conducted in the state. 1040a instruction book This tax is assessed and becomes a lien as of July 1 (accrual date). 1040a instruction book In 2013, the state changed the assessment and lien dates from July 1, 2014, to December 31, 2013, for property tax year 2014. 1040a instruction book Use the original accrual date (July 1, 2014) to determine when you can deduct the tax. 1040a instruction book You must also use the July 1 accrual date for all future years to determine when you can deduct the tax. 1040a instruction book Uniform capitalization rules. 1040a instruction book   Uniform capitalization rules apply to certain taxpayers who produce real property or tangible personal property for use in a trade or business or for sale to customers. 1040a instruction book They also apply to certain taxpayers who acquire property for resale. 1040a instruction book Under these rules, you either include certain costs in inventory or capitalize certain expenses related to the property, such as taxes. 1040a instruction book For more information, see chapter 1. 1040a instruction book Carrying charges. 1040a instruction book   Carrying charges include taxes you pay to carry or develop real estate or to carry, transport, or install personal property. 1040a instruction book You can elect to capitalize carrying charges not subject to the uniform capitalization rules if they are otherwise deductible. 1040a instruction book For more information, see chapter 7. 1040a instruction book Refunds of taxes. 1040a instruction book   If you receive a refund for any taxes you deducted in an earlier year, include the refund in income to the extent the deduction reduced your federal income tax in the earlier year. 1040a instruction book For more information, see Recovery of amount deducted (tax benefit rule) in chapter 1. 1040a instruction book    You must include in income any interest you receive on tax refunds. 1040a instruction book Real Estate Taxes Deductible real estate taxes are any state, local, or foreign taxes on real estate levied for the general public welfare. 1040a instruction book The taxing authority must base the taxes on the assessed value of the real estate and charge them uniformly against all property under its jurisdiction. 1040a instruction book Deductible real estate taxes generally do not include taxes charged for local benefits and improvements that increase the value of the property. 1040a instruction book See Taxes for local benefits , later. 1040a instruction book If you use an accrual method, you generally cannot accrue real estate taxes until you pay them to the government authority. 1040a instruction book However, you can elect to ratably accrue the taxes during the year. 1040a instruction book See Electing to ratably accrue , later. 1040a instruction book Taxes for local benefits. 1040a instruction book   Generally, you cannot deduct taxes charged for local benefits and improvements that tend to increase the value of your property. 1040a instruction book These include assessments for streets, sidewalks, water mains, sewer lines, and public parking facilities. 1040a instruction book You should increase the basis of your property by the amount of the assessment. 1040a instruction book   You can deduct taxes for these local benefits only if the taxes are for maintenance, repairs, or interest charges related to those benefits. 1040a instruction book If part of the tax is for maintenance, repairs, or interest, you must be able to show how much of the tax is for these expenses to claim a deduction for that part of the tax. 1040a instruction book Example. 1040a instruction book To improve downtown commercial business, Waterfront City converted a downtown business area street into an enclosed pedestrian mall. 1040a instruction book The city assessed the full cost of construction, financed with 10-year bonds, against the affected properties. 1040a instruction book The city is paying the principal and interest with the annual payments made by the property owners. 1040a instruction book The assessments for construction costs are not deductible as taxes or as business expenses, but are depreciable capital expenses. 1040a instruction book The part of the payments used to pay the interest charges on the bonds is deductible as taxes. 1040a instruction book Charges for services. 1040a instruction book   Water bills, sewerage, and other service charges assessed against your business property are not real estate taxes, but are deductible as business expenses. 1040a instruction book Purchase or sale of real estate. 1040a instruction book   If real estate is sold, the real estate taxes must be allocated between the buyer and the seller. 1040a instruction book   The buyer and seller must allocate the real estate taxes according to the number of days in the real property tax year (the period to which the tax imposed relates) that each owned the property. 1040a instruction book Treat the seller as paying the taxes up to but not including the date of sale. 1040a instruction book Treat the buyer as paying the taxes beginning with the date of sale. 1040a instruction book You can usually find this information on the settlement statement you received at closing. 1040a instruction book   If you (the seller) use an accrual method and have not elected to ratably accrue real estate taxes, you are considered to have accrued your part of the tax on the date you sell the property. 1040a instruction book Example. 1040a instruction book Alberto Verde, a calendar year accrual method taxpayer, owns real estate in Olmo County. 1040a instruction book He has not elected to ratably accrue property taxes. 1040a instruction book November 30 of each year is the assessment and lien date for the current real property tax year, which is the calendar year. 1040a instruction book He sold the property on June 30, 2013. 1040a instruction book Under his accounting method he would not be able to claim a deduction for the taxes because the sale occurred before November 30. 1040a instruction book He is treated as having accrued his part of the tax, 181/366  (January 1–June 29), on June 30, and he can deduct it for 2013. 1040a instruction book Electing to ratably accrue. 1040a instruction book   If you use an accrual method, you can elect to accrue real estate tax related to a definite period ratably over that period. 1040a instruction book Example. 1040a instruction book Juan Sanchez is a calendar year taxpayer who uses an accrual method. 1040a instruction book His real estate taxes for the real property tax year, July 1, 2013, to June 30, 2014, are $1,200. 1040a instruction book July 1 is the assessment and lien date. 1040a instruction book If Juan elects to ratably accrue the taxes, $600 will accrue in 2013 ($1,200 × 6/12, July 1–December 31) and the balance will accrue in 2014. 1040a instruction book Separate elections. 1040a instruction book   You can elect to ratably accrue the taxes for each separate trade or business and for nonbusiness activities if you account for them separately. 1040a instruction book Once you elect to ratably accrue real estate taxes, you must use that method unless you get permission from the IRS to change. 1040a instruction book See Form 3115 , later. 1040a instruction book Making the election. 1040a instruction book   If you elect to ratably accrue the taxes for the first year in which you incur real estate taxes, attach a statement to your income tax return for that year. 1040a instruction book The statement should show all the following items. 1040a instruction book The trades or businesses to which the election applies and the accounting method or methods used. 1040a instruction book The period to which the taxes relate. 1040a instruction book The computation of the real estate tax deduction for that first year. 1040a instruction book   Generally, you must file your return by the due date (including extensions). 1040a instruction book However, if you timely filed your return for the year without electing to ratably accrue, you can still make the election by filing an amended return within 6 months after the due date of the return (excluding extensions). 1040a instruction book Attach the statement to the amended return and write “Filed pursuant to section 301. 1040a instruction book 9100-2” on the statement. 1040a instruction book File the amended return at the same address where you filed the original return. 1040a instruction book Form 3115. 1040a instruction book    If you elect to ratably accrue real estate taxes for a year after the first year in which you incur real estate taxes, or if you want to revoke your election to ratably accrue real estate taxes, file Form 3115. 1040a instruction book For more information, including applicable time frames for filing, see the Instructions for Form 3115. 1040a instruction book Note. 1040a instruction book If you are filing an application for a change in accounting method filed after January 9, 2011, for a year of change ending after April 29, 2010, see Revenue Procedure 2011-14, 2011-4 I. 1040a instruction book R. 1040a instruction book B. 1040a instruction book 330, as modified and clarified by Revenue Procedure 2012-19, 2012-14 I. 1040a instruction book R. 1040a instruction book B. 1040a instruction book 689, and Revenue Procedure 2012-20, 2012-14 I. 1040a instruction book R. 1040a instruction book B. 1040a instruction book 700, or any successor. 1040a instruction book Revenue Procedure 2011-14 is available at  www. 1040a instruction book irs. 1040a instruction book gov/irb/2011-04IRB/ar08. 1040a instruction book html. 1040a instruction book Income Taxes This section discusses federal, state, local, and foreign income taxes. 1040a instruction book Federal income taxes. 1040a instruction book   You cannot deduct federal income taxes. 1040a instruction book State and local income taxes. 1040a instruction book   A corporation or partnership can deduct state and local income taxes imposed on the corporation or partnership as business expenses. 1040a instruction book An individual can deduct state and local income taxes only as an itemized deduction on Schedule A (Form 1040). 1040a instruction book   However, an individual can deduct a state tax on gross income (as distinguished from net income) directly attributable to a trade or business as a business expense. 1040a instruction book Accrual of contested income taxes. 1040a instruction book   If you use an accrual method, and you contest a state or local income tax liability, you must accrue and deduct any contested amount in the tax year in which the liability is finally determined. 1040a instruction book   If additional state or local income taxes for a prior year are assessed in a later year, you can deduct the taxes in the year in which they were originally imposed (the prior year) if the tax liability is not contested. 1040a instruction book You cannot deduct them in the year in which the liability is finally determined. 1040a instruction book    The filing of an income tax return is not considered a contest and, in the absence of an overt act of protest, you can deduct the tax in the prior year. 1040a instruction book Also, you can deduct any additional taxes in the prior year if you do not show some affirmative evidence of denial of the liability. 1040a instruction book   However, if you consistently deduct additional assessments in the year they are paid or finally determined (including those for which there was no contest), you must continue to do so. 1040a instruction book You cannot take a deduction in the earlier year unless you receive permission to change your method of accounting. 1040a instruction book For more information on accounting methods, see When Can I Deduct an Expense in chapter 1. 1040a instruction book Foreign income taxes. 1040a instruction book   Generally, you can take either a deduction or a credit for income taxes imposed on you by a foreign country or a U. 1040a instruction book S. 1040a instruction book possession. 1040a instruction book However, an individual cannot take a deduction or credit for foreign income taxes paid on income that is exempt from U. 1040a instruction book S. 1040a instruction book tax under the foreign earned income exclusion or the foreign housing exclusion. 1040a instruction book For information on these exclusions, see Publication 54, Tax Guide for U. 1040a instruction book S. 1040a instruction book Citizens and Resident Aliens Abroad. 1040a instruction book For information on the foreign tax credit, see Publication 514, Foreign Tax Credit for Individuals. 1040a instruction book Employment Taxes If you have employees, you must withhold various taxes from your employees' pay. 1040a instruction book Most employers must withhold their employees' share of social security, Medicare taxes, and Additional Medicare Tax (if applicable) along with state and federal income taxes. 1040a instruction book You may also need to pay certain employment taxes from your own funds. 1040a instruction book These include your share of social security and Medicare taxes as an employer, along with unemployment taxes. 1040a instruction book Note. 1040a instruction book Additional Medicare Tax is only imposed on the employee. 1040a instruction book There is no employer share of Additional Medicare Tax. 1040a instruction book Your deduction for wages paid is not reduced by the social security and Medicare taxes, Additional Medicare Tax, and income taxes you withhold from your employees. 1040a instruction book You can deduct the employment taxes you must pay from your own funds as taxes. 1040a instruction book Example. 1040a instruction book You pay your employee $18,000 a year. 1040a instruction book However, after you withhold various taxes, your employee receives $14,500. 1040a instruction book You also pay an additional $1,500 in employment taxes. 1040a instruction book You should deduct the full $18,000 as wages. 1040a instruction book You can deduct the $1,500 you pay from your own funds as taxes. 1040a instruction book For more information on employment taxes, see Publication 15 (Circular E). 1040a instruction book Unemployment fund taxes. 1040a instruction book   As an employer, you may have to make payments to a state unemployment compensation fund or to a state disability benefit fund. 1040a instruction book Deduct these payments as taxes. 1040a instruction book Other Taxes The following are other taxes you can deduct if you incur them in the ordinary course of your trade or business. 1040a instruction book Excise taxes. 1040a instruction book   Generally, you can deduct as a business expense all excise taxes that are ordinary and necessary expenses of carrying on your trade or business. 1040a instruction book However, see Fuel taxes , later. 1040a instruction book   For more information on excise taxes, see Publication 510. 1040a instruction book Franchise taxes. 1040a instruction book   You can deduct corporate franchise taxes as a business expense. 1040a instruction book Fuel taxes. 1040a instruction book   Generally, taxes on gasoline, diesel fuel, and other motor fuels that you use in your business are included as part of the cost of the fuel. 1040a instruction book Do not deduct these taxes as a separate item. 1040a instruction book   You may be entitled to a credit or refund for federal excise tax you paid on fuels used for certain purposes. 1040a instruction book For more information, see Publication 510. 1040a instruction book Occupational taxes. 1040a instruction book   You can deduct as a business expense an occupational tax charged at a flat rate by a locality for the privilege of working or conducting a business in the locality. 1040a instruction book Personal property tax. 1040a instruction book   You can deduct any tax imposed by a state or local government on personal property used in your trade or business. 1040a instruction book Sales tax. 1040a instruction book   Treat any sales tax you pay on a service or on the purchase or use of property as part of the cost of the service or property. 1040a instruction book If the service or the cost or use of the property is a deductible business expense, you can deduct the tax as part of that service or cost. 1040a instruction book If the property is merchandise bought for resale, the sales tax is part of the cost of the merchandise. 1040a instruction book If the property is depreciable, add the sales tax to the basis for depreciation. 1040a instruction book For more information on basis, see Publication 551. 1040a instruction book    Do not deduct state and local sales taxes imposed on the buyer that you must collect and pay over to the state or local government. 1040a instruction book Also, do not include these taxes in gross receipts or sales. 1040a instruction book Self-employment tax. 1040a instruction book   You can deduct part of your self-employment tax as a business expense in figuring your adjusted gross income. 1040a instruction book This deduction only affects your income tax. 1040a instruction book It does not affect your net earnings from self-employment or your self-employment tax. 1040a instruction book   To deduct the tax, enter on Form 1040, line 27, the amount shown on the Deduction for one-half of self-employment tax line of Schedule SE (Form 1040). 1040a instruction book   For more information on self-employment tax, see Publication 334. 1040a instruction book Additional Medicare Tax. 1040a instruction book   Beginning in 2013, you may be required to pay Additional Medicare Tax on self-employment income. 1040a instruction book See Form 8959 and the Instructions for Form 8959 for more information on the Additional Medicare Tax. 1040a instruction book Prev  Up  Next   Home   More Online Publications
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Foreign Account Tax Compliance Act

ALERT  

Regulations coordinating chapters 3, 4, 61, and section 3406 of the Internal Revenue Code and revising the final FATCA regulations have been posted to the Federal Register for publication.

See below for links to the new final and temporary regulations (and the associated notices of proposed rulemaking by cross-reference). Please note: Clicking any of the Federal Register publication links below will direct you first to an intermediate web page advising that you are leaving the IRS website. Click the button indicating you wish to leave the IRS website. 

Withholding of Tax on Certain U.S. Source Income Paid to Foreign Persons, Information Reporting and Backup Withholding on Payments Made to Certain U.S. Persons, and Portfolio Interest Treatment Pages 12725 - 12809 [FR DOC # 2014-03991]

Regulations Relating to Information Reporting by Foreign Financial Institutions and Withholding on Certain Payments to Foreign Financial Institutions and Other Foreign Entities Pages 12811 - 12865 [FR DOC # 2014-03967]

Regulations Relating to Information Reporting by Foreign Financial Institutions and Withholding on Certain Payments to Foreign Financial Institutions and Other Foreign Entities Pages 12867 - 12878 [FR DOC # 2014-03960]

Withholding of Tax on Certain U.S. Source Income Paid to Foreign Persons and Revision of Information Reporting and Backup Withholding Regulations Pages 12879 - 12888 [FR DOC # 2014-03990]

The following FATCA Forms and Instructions for 2014 are now available on the IRS.GOV Forms and Publications Website:  

  • Form 1042 - Use the 2013 form.  Learn more.
  • Form 1042-S
  • Form 8966
  • Form W-8BEN - Use the 2013 form.  Learn more.
  • Instructions to Form W-8BEN
  • Form W-8ECI
  • Instructions to Form W-8ECI

Click here to access IRS.GOV Forms and Publications Website.

The provisions commonly known as the Foreign Account Tax Compliance Act (FATCA) became law in March 2010.
  • FATCA targets tax non-compliance by U.S. taxpayers with foreign accounts
  • FATCA focuses on reporting:
 
  • By U.S. taxpayers about certain foreign financial accounts and offshore assets
 
  • By foreign financial institutions about financial accounts held by U.S. taxpayers or foreign entities in which U.S. taxpayers hold a substantial ownership interest
  • The objective of FATCA is the reporting of foreign financial assets; withholding is the cost of not reporting.
Individuals
 
Financial Institutions
 
Governments

 
U.S. individual taxpayers must report information about certain foreign financial accounts and offshore assets on Form 8938 and attach it to their income tax return, if the total asset value exceeds the appropriate reporting threshold.


Form 8938 reporting is in addition to FBAR reporting.
 

 
   
Foreign
To avoid being withheld upon, a foreign financial institution may register with the IRS, obtain a Global Intermediary Identification Number (GIIN) and report certain information on U.S. accounts to the IRS.

U.S.
U.S. financial institutions and other U.S withholding agents must both withhold 30% on certain payments to foreign entities that do not document their FATCA status and report information about certain non-financial foreign entities.
 
   
If a jurisdiction enters into an Intergovernmental Agreement (IGA) to implement FATCA, the reporting and other compliance burdens on the financial institutions in the jurisdiction may be simplified. Such financial institutions will not be subject to withholding under FATCA.
 

 

Page Last Reviewed or Updated: 19-Mar-2014

The 1040a Instruction Book

1040a instruction book 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. 1040a instruction book 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. 1040a instruction book Estimated tax, Estimated tax. 1040a instruction book Excise taxes, Excise Taxes F Form: 1099-MISC, Form 1099-MISC. 1040a instruction book 11-C, Form 11-C. 1040a instruction book 1128, Changing your tax year. 1040a instruction book 2290, Form 2290. 1040a instruction book 720, Form 720. 1040a instruction book 730, Form 730. 1040a instruction book 8300, Form 8300. 1040a instruction book 8829, Which form do I file? I-9, Form I-9. 1040a instruction book SS-4, Applying for an EIN. 1040a instruction book W-2, Form W-2 Wage Reporting, Form W-2. 1040a instruction book W-4, Form W-4. 1040a instruction book W-9, Other payee. 1040a instruction book 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. 1040a instruction book 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. 1040a instruction book Penalties, Penalties Publications (see Tax help) R Recordkeeping, Recordkeeping Records, how long to keep, How Long To Keep Records S S corporation, S corporations. 1040a instruction book 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. 1040a instruction book 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. 1040a instruction book 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. 1040a instruction book TTY/TDD information, How to Get More Information U Unemployment (FUTA) tax, Federal Unemployment (FUTA) Tax Prev  Up     Home   More Online Publications