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1040ez 2011

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1040ez 2011

1040ez 2011 Publication 946 - Introductory Material Table of Contents What's New for 2013 What's New for 2014 Reminders IntroductionOrdering forms and publications. 1040ez 2011 Tax questions. 1040ez 2011 What's New for 2013 Increased section 179 deduction dollar limits. 1040ez 2011  The maximum amount you can elect to deduct for most section 179 property you placed in service in 2013 is $500,000 ($535,000 for qualified enterprise zone property). 1040ez 2011 This limit is reduced by the amount by which the cost of the property placed in service during the tax year exceeds $2,000,000. 1040ez 2011 See Dollar Limits under How Much Can You Deduct in chapter 2. 1040ez 2011 Depreciation limits on business vehicles. 1040ez 2011  The total section 179 deduction and depreciation you can deduct for a passenger automobile (that is not a truck or van) you use in your business and first placed in service in 2013 is $3,160, if the special depreciation allowance does not apply. 1040ez 2011 The maximum deduction you can take for a truck or van you use in your business and first placed in service in 2013 is $3,360, if the special depreciation allowance does not apply. 1040ez 2011 See Maximum Depreciation Deduction in chapter 5. 1040ez 2011 Special allowance for qualified second generation biofuel plant property. 1040ez 2011 . 1040ez 2011  For tax years ending after December 31, 2012, you may be able to take a 50% special depreciation allowance for qualified second generation biofuel plant property placed in service after January 2, 2013, and before January 1, 2014. 1040ez 2011 Election to accelerate minimum tax credits for round 3 extension property. 1040ez 2011 . 1040ez 2011  For tax years ending after December 31, 2012, a corporation can elect to claim pre-2006 unused minimum tax credits in lieu of the special depreciation allowance for round 3 extension property. 1040ez 2011 What's New for 2014 Expiration of the increased section 179 deduction limits and expanded definition of section 179 property. 1040ez 2011  For tax years beginning after 2013, the increased section 179 expense deduction limit and threshold amount before reduction in limitation will no longer apply. 1040ez 2011 Also, the definition of section 179 property will no longer include certain qualified real property. 1040ez 2011 Expiration of the 7-year recovery period for motor sports entertainment complexes. 1040ez 2011  Qualified motor sports entertainment complex property placed in service after December 31, 2013, will not be treated as 7-year property under MACRS. 1040ez 2011 Expiration of the 15-year recovery period for qualified leasehold improvement, restaurant, and retail improvement properties. 1040ez 2011  Qualified leasehold improvement property, qualified restaurant property, and qualified retail improvement property placed in service after December 31, 2013, will not be treated as 15-year property under MACRS. 1040ez 2011 Expiration of the accelerated depreciation for qualified Indian reservation property. 1040ez 2011  The accelerated depreciation of property on an Indian Reservation will not apply to property placed in service after December 31, 2013. 1040ez 2011 Expiration of the 3-year recovery period for certain race horses. 1040ez 2011  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. 1040ez 2011 Reminders Photographs of missing children. 1040ez 2011  The Internal Revenue Service is a proud partner with the National Center for Missing and Exploited Children. 1040ez 2011 Photographs of missing children selected by the Center may appear in this publication on pages that would otherwise be blank. 1040ez 2011 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. 1040ez 2011 Introduction Future developments. 1040ez 2011   For the latest information about developments related to Publication 946 such as legislation enacted after this publication was published, go to www. 1040ez 2011 irs. 1040ez 2011 gov/pub946. 1040ez 2011 This publication explains how you can recover the cost of business or income-producing property through deductions for depreciation (for example, the special depreciation allowance and deductions under the Modified Accelerated Cost Recovery System (MACRS)). 1040ez 2011 It also explains how you can elect to take a section 179 deduction, instead of depreciation deductions, for certain property, and the additional rules for listed property. 1040ez 2011 The depreciation methods discussed in this publication generally do not apply to property placed in service before 1987. 1040ez 2011 For more information, see Publication 534, Depreciating Property Placed in Service Before 1987. 1040ez 2011 Definitions. 1040ez 2011   Many of the terms used in this publication are defined in the Glossary near the end of the publication. 1040ez 2011 Glossary terms used in each discussion under the major headings are listed before the beginning of each discussion throughout the publication. 1040ez 2011 Do you need a different publication?   The following table shows where you can get more detailed information when depreciating certain types of property. 1040ez 2011 For information on depreciating: See Publication: A car 463, Travel, Entertainment, Gift, and Car Expenses Residential rental property 527, Residential Rental Property (Including Rental of Vacation Home) Office space in your home 587, Business Use of Your Home (Including Use by Daycare Providers) Farm property 225, Farmer's Tax Guide Comments and suggestions. 1040ez 2011   We welcome your comments about this publication and your suggestions for future editions. 1040ez 2011   You can write to us at the following address: Internal Revenue Service Business, Exempt Organizations and International Forms and Publications Branch SE:W:CAR:MP:T:B 1111 Constitution Ave. 1040ez 2011 NW, IR-6526 Washington, DC 20224   We respond to many letters by telephone. 1040ez 2011 Therefore, it would be helpful if you would include your daytime phone number, including the area code, in your correspondence. 1040ez 2011   You can send us comments from www. 1040ez 2011 irs. 1040ez 2011 gov/formspubs/. 1040ez 2011 Select “Comment on Tax Forms and Publications” under “More Information. 1040ez 2011 ”   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. 1040ez 2011 Ordering forms and publications. 1040ez 2011   Visit www. 1040ez 2011 irs. 1040ez 2011 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. 1040ez 2011 Internal Revenue Service 1201 N. 1040ez 2011 Mitsubishi Motorway Bloomington, IL 61705-6613 Tax questions. 1040ez 2011   If you have a tax question, check the information available on IRS. 1040ez 2011 gov or call 1-800-829-1040. 1040ez 2011 We cannot answer tax questions sent to either of the above addresses. 1040ez 2011 Prev  Up  Next   Home   More Online Publications
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The 1040ez 2011

1040ez 2011 13. 1040ez 2011   Payment of Taxes Table of Contents How To Make Deposits When To Make Deposits Amount of DepositsSafe Harbor Rule Generally, semimonthly deposits of excise taxes are required. 1040ez 2011 A semimonthly period is the first 15 days of a month (the first semimonthly period) or the 16th through the last day of a month (the second semimonthly period). 1040ez 2011 However, no deposit is required for the situations listed below; the taxes are payable with Form 720. 1040ez 2011 The net liability for taxes listed in Part I (Form 720) does not exceed $2,500 for the quarter. 1040ez 2011 The gas guzzler tax is being paid on a one-time filing. 1040ez 2011 The liability is for taxes listed in Part II (Form 720), except for the floor stocks tax which generally requires a single deposit. 1040ez 2011 How To Make Deposits Electronic deposit requirement. 1040ez 2011   You must use electronic funds transfer to make excise tax deposits. 1040ez 2011 Generally, electronic funds transfers are made using the Electronic Federal Tax Payment System (EFTPS). 1040ez 2011 If you do not want to use EFTPS, you can arrange for your tax professional, financial institution, payroll service, or other trusted third party to make deposits on your behalf. 1040ez 2011 Also, you may arrange for your financial institution to initiate a same-day wire payment on your behalf. 1040ez 2011   EFTPS is a free service provided by the Department of Treasury. 1040ez 2011 Services provided by your tax professional, financial institution, payroll service, or other third party may have a fee. 1040ez 2011 To get more information about EFTPS or to enroll in EFTPS, visit www. 1040ez 2011 eftps. 1040ez 2011 gov or call 1-800-555-4477. 1040ez 2011 Additional information about EFTPS is also available in Publication 966, Electronic Federal Tax Payment System: A Guide to Getting Started. 1040ez 2011    Depositing on time. 1040ez 2011 For EFTPS deposits to be on time, you must initiate the transaction at least 1 day before the date the deposit is due (before 8:00 p. 1040ez 2011 m. 1040ez 2011 Eastern time). 1040ez 2011 You will automatically be enrolled in EFTPS when you apply for an EIN. 1040ez 2011 You will receive a separate mailing containing instructions for activating your EFTPS enrollment after you receive your EIN. 1040ez 2011 When To Make Deposits There are two methods for determining deposits: the regular method and the alternative method. 1040ez 2011 The regular method applies to all taxes in Part I of Form 720 except for communications and air transportation taxes if deposits are based on amounts billed or tickets sold, rather than on amounts actually collected. 1040ez 2011 See Alternative method below. 1040ez 2011 If you are depositing more than one tax under a method, combine all the taxes under the method and make one deposit for the semimonthly period. 1040ez 2011 Regular method. 1040ez 2011   The deposit of tax for a semimonthly period is due by the 14th day following that period. 1040ez 2011 Generally, this is the 29th day of a month for the first semimonthly period and the 14th day of the following month for the second semimonthly period. 1040ez 2011 If the 14th or the 29th day falls on a Saturday, Sunday, or legal holiday, you must make the deposit by the immediately preceding day that is not a Saturday, Sunday, or legal holiday. 1040ez 2011 Alternative method (IRS Nos. 1040ez 2011 22, 26, 27, and 28). 1040ez 2011   Deposits of communications and air transportation taxes may be based on taxes included in amounts billed or tickets sold during a semimonthly period instead of on taxes actually collected during the period. 1040ez 2011 Under the alternative method, the tax included in amounts billed or tickets sold during a semimonthly period is considered collected during the first 7 days of the second following semimonthly period. 1040ez 2011 The deposit of tax is due by the 3rd banking day after the 7th day of that period. 1040ez 2011   For an example of the alternative method, see the Instructions for Form 720. 1040ez 2011 To use the alternative method, you must keep a separate account of the tax included in amounts billed or tickets sold during the month and report on Form 720 the tax included in amounts billed or tickets sold and not the amount of tax that is actually collected. 1040ez 2011 For example, amounts billed in December, January, and February are considered collected during January, February, and March and are reported on Form 720 as the tax for the 1st quarter of the calendar year. 1040ez 2011 The separate account for each month must reflect: All items of tax included in amounts billed or tickets sold during the month, and Other items of adjustment relating to tax for prior months (within the statute of limitations on credits or refunds). 1040ez 2011 The separate account for any month cannot include an adjustment resulting from a refusal to pay or inability to collect unless the refusal has been reported to the IRS. 1040ez 2011 See Uncollected Tax Report in chapter 4. 1040ez 2011 The net amount of tax that is considered collected during the semimonthly period must be either: The net amount of tax reflected in the separate account for the corresponding semimonthly period of the preceding month, or One-half of the net amount of tax reflected in the separate account for the preceding month. 1040ez 2011 Special rule for deposits of taxes in September. 1040ez 2011   See the Instructions for Form 720 for a special rule on deposits made in September. 1040ez 2011 Amount of Deposits Deposits for a semimonthly period generally must be at least 95% of the net tax liability for that period unless the safe harbor rule (discussed later) applies. 1040ez 2011 Generally, you do not have to make a deposit for a period in which you incurred no tax liability. 1040ez 2011 Net tax liability. 1040ez 2011   Your net tax liability is your tax liability for the period minus any claims on Schedule C (Form 720) for the period. 1040ez 2011 You may figure your net tax liability for a semimonthly period by dividing your net liability incurred during the calendar month by two. 1040ez 2011 If you use this method, you must use it for all semimonthly periods in the calendar quarter. 1040ez 2011 Do not reduce your liability by any amounts from Form 720X. 1040ez 2011 Safe Harbor Rule The safe harbor rule applies separately to deposits under the regular method and the alternative method. 1040ez 2011 Persons who filed Form 720 for the look-back quarter (the 2nd calendar quarter preceding the current quarter) are considered to meet the semimonthly deposit requirement if the deposit for each semimonthly period in the current quarter is at least 1/6 (16. 1040ez 2011 67%) of the net tax liability reported for the look-back quarter. 1040ez 2011 For the semimonthly period for which the additional deposit is required, the additional deposit must be at least 11/90 12. 1040ez 2011 23%), 10/90 (11. 1040ez 2011 12%) for non-EFTPS, of the net tax liability reported for the look-back quarter. 1040ez 2011 Also, the total deposit for that semimonthly period must be at least 1/6 (16. 1040ez 2011 67%) of the net tax liability reported for the look-back quarter. 1040ez 2011 Exceptions. 1040ez 2011   The safe harbor rule does not apply to: The 1st and 2nd quarters beginning on or after the effective date of an increase in the rate of tax unless the deposit of taxes for each semimonthly period in the calendar quarter is at least 1/6 (16. 1040ez 2011 67%) of the tax liability you would have had for the look-back quarter if the increased rate of tax had been in effect for that look-back quarter, Any quarter if liability includes any tax not in effect throughout the look-back quarter, or For deposits under the alternative method, any quarter if liability includes any tax not in effect throughout the look-back quarter and the month preceding the look-back quarter. 1040ez 2011 Requirements to be met. 1040ez 2011   For the safe harbor rule to apply, you must: Make each deposit timely at an authorized financial institution, and Pay any underpayment for the current quarter by the due date of the return. 1040ez 2011    The IRS may withdraw the right to make deposits of tax using the safe harbor rule from any person not complying with these rules. 1040ez 2011 Tax rate increases. 1040ez 2011   You must modify the safe harbor rule if there has been an increase in the rate of tax. 1040ez 2011 You must figure your tax liability in the look-back quarter as if the increased rate had been in effect. 1040ez 2011 To qualify for the safe harbor rule, your deposits cannot be less than 1/6 of the refigured tax liability. 1040ez 2011 Prev  Up  Next   Home   More Online Publications