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Can I File My 2012 Taxes Online Now

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Can I File My 2012 Taxes Online Now

Can i file my 2012 taxes online now 28. Can i file my 2012 taxes online now   Miscellaneous Deductions Table of Contents What's New Introduction Useful Items - You may want to see: Deductions Subject to the 2% LimitUnreimbursed Employee Expenses (Line 21) Tax Preparation Fees (Line 22) Other Expenses (Line 23) Deductions Not Subject to the 2% LimitList of Deductions Nondeductible ExpensesList of Nondeductible Expenses What's New Standard mileage rate. Can i file my 2012 taxes online now  The 2013 rate for business use of a vehicle is 56½ cents per mile. Can i file my 2012 taxes online now Introduction This chapter explains which expenses you can claim as miscellaneous itemized deductions on Schedule A (Form 1040). Can i file my 2012 taxes online now You must reduce the total of most miscellaneous itemized deductions by 2% of your adjusted gross income. Can i file my 2012 taxes online now This chapter covers the following topics. Can i file my 2012 taxes online now Deductions subject to the 2% limit. Can i file my 2012 taxes online now Deductions not subject to the 2% limit. Can i file my 2012 taxes online now Expenses you cannot deduct. Can i file my 2012 taxes online now You must keep records to verify your deductions. Can i file my 2012 taxes online now You should keep receipts, canceled checks, substitute checks, financial account statements, and other documentary evidence. Can i file my 2012 taxes online now For more information on recordkeeping, get Publication 552, Record- keeping for Individuals. Can i file my 2012 taxes online now Useful Items - You may want to see: Publication 463 Travel, Entertainment, Gift, and Car Expenses 525 Taxable and Nontaxable Income 529 Miscellaneous Deductions 535 Business Expenses 587 Business Use of Your Home (Including Use by Daycare Providers) 946 How To Depreciate Property Form (and Instructions) Schedule A (Form 1040) Itemized Deductions 2106 Employee Business Expenses 2106-EZ Unreimbursed Employee Business Expenses Deductions Subject to the 2% Limit You can deduct certain expenses as miscellaneous itemized deductions on Schedule A (Form 1040). Can i file my 2012 taxes online now You can claim the amount of expenses that is more than 2% of your adjusted gross income. Can i file my 2012 taxes online now You figure your deduction on Schedule A by subtracting 2% of your adjusted gross income from the total amount of these expenses. Can i file my 2012 taxes online now Your adjusted gross income is the amount on Form 1040, line 38. Can i file my 2012 taxes online now Generally, you apply the 2% limit after you apply any other deduction limit. Can i file my 2012 taxes online now For example, you apply the 50% (or 80%) limit on business-related meals and entertainment (discussed in chapter 26) before you apply the 2% limit. Can i file my 2012 taxes online now Deductions subject to the 2% limit are discussed in the three categories in which you report them on Schedule A (Form 1040). Can i file my 2012 taxes online now Unreimbursed employee expenses (line 21). Can i file my 2012 taxes online now Tax preparation fees (line 22). Can i file my 2012 taxes online now Other expenses (line 23). Can i file my 2012 taxes online now Unreimbursed Employee Expenses (Line 21) Generally, you can deduct on Schedule A (Form 1040), line 21, unreimbursed employee expenses that are: Paid or incurred during your tax year, For carrying on your trade or business of being an employee, and Ordinary and necessary. Can i file my 2012 taxes online now An expense is ordinary if it is common and accepted in your trade, business, or profession. Can i file my 2012 taxes online now An expense is necessary if it is appropriate and helpful to your business. Can i file my 2012 taxes online now An expense does not have to be required to be considered necessary. Can i file my 2012 taxes online now Examples of unreimbursed employee expenses are listed next. Can i file my 2012 taxes online now The list is followed by discussions of additional unreimbursed employee expenses. Can i file my 2012 taxes online now Business bad debt of an employee. Can i file my 2012 taxes online now Education that is work related. Can i file my 2012 taxes online now (See chapter 27. Can i file my 2012 taxes online now ) Legal fees related to your job. Can i file my 2012 taxes online now Licenses and regulatory fees. Can i file my 2012 taxes online now Malpractice insurance premiums. Can i file my 2012 taxes online now Medical examinations required by an employer. Can i file my 2012 taxes online now Occupational taxes. Can i file my 2012 taxes online now Passport for a business trip. Can i file my 2012 taxes online now Subscriptions to professional journals and trade magazines related to your work. Can i file my 2012 taxes online now Travel, transportation, entertainment, and gifts related to your work. Can i file my 2012 taxes online now (See chapter 26. Can i file my 2012 taxes online now ) Business Liability Insurance You can deduct insurance premiums you paid for protection against personal liability for wrongful acts on the job. Can i file my 2012 taxes online now Damages for Breach of Employment Contract If you break an employment contract, you can deduct damages you pay your former employer that are attributable to the pay you received from that employer. Can i file my 2012 taxes online now Depreciation on Computers You can claim a depreciation deduction for a computer that you use in your work as an employee if its use is: For the convenience of your employer, and Required as a condition of your employment. Can i file my 2012 taxes online now For more information about the rules and exceptions to the rules affecting the allowable deductions for a home computer, see Publication 529. Can i file my 2012 taxes online now Dues to Chambers of Commerce and Professional Societies You may be able to deduct dues paid to professional organizations (such as bar associations and medical associations) and to chambers of commerce and similar organizations, if membership helps you carry out the duties of your job. Can i file my 2012 taxes online now Similar organizations include: Boards of trade, Business leagues, Civic or public service organizations, Real estate boards, and Trade associations. Can i file my 2012 taxes online now Lobbying and political activities. Can i file my 2012 taxes online now   You may not be able to deduct that part of your dues that is for certain lobbying and political activities. Can i file my 2012 taxes online now See Dues used for lobbying under Nondeductible Expenses, later. Can i file my 2012 taxes online now Educator Expenses If you were an eligible educator in 2013, you can deduct up to $250 of qualified expenses you paid in 2013 as an adjustment to gross income on Form 1040, line 23, rather than as a miscellaneous itemized deduction. Can i file my 2012 taxes online now If you file Form 1040A, you can deduct these expenses on line 16. Can i file my 2012 taxes online now If you and your spouse are filing jointly and both of you were eligible educators, the maximum deduction is $500. Can i file my 2012 taxes online now However, neither spouse can deduct more than $250 of his or her qualified expenses. Can i file my 2012 taxes online now Home Office If you use a part of your home regularly and exclusively for business purposes, you may be able to deduct a part of the operating expenses and depreciation of your home. Can i file my 2012 taxes online now You can claim this deduction for the business use of a part of your home only if you use that part of your home regularly and exclusively: As your principal place of business for any trade or business, As a place to meet or deal with your patients, clients, or customers in the normal course of your trade or business, or In the case of a separate structure not attached to your home, in connection with your trade or business. Can i file my 2012 taxes online now The regular and exclusive business use must be for the convenience of your employer and not just appropriate and helpful in your job. Can i file my 2012 taxes online now See Publication 587 for more detailed information and a worksheet. Can i file my 2012 taxes online now Job Search Expenses You can deduct certain expenses you have in looking for a new job in your present occupation, even if you do not get a new job. Can i file my 2012 taxes online now You cannot deduct these expenses if: You are looking for a job in a new occupation, There was a substantial break between the ending of your last job and your looking for a new one, or You are looking for a job for the first time. Can i file my 2012 taxes online now Employment and outplacement agency fees. Can i file my 2012 taxes online now   You can deduct employment and outplacement agency fees you pay in looking for a new job in your present occupation. Can i file my 2012 taxes online now Employer pays you back. Can i file my 2012 taxes online now   If, in a later year, your employer pays you back for employment agency fees, you must include the amount you receive in your gross income up to the amount of your tax benefit in the earlier year. Can i file my 2012 taxes online now (See Recoveries in chapter 12. Can i file my 2012 taxes online now ) Employer pays the employment agency. Can i file my 2012 taxes online now   If your employer pays the fees directly to the employment agency and you are not responsible for them, you do not include them in your gross income. Can i file my 2012 taxes online now Résumé. Can i file my 2012 taxes online now   You can deduct amounts you spend for preparing and mailing copies of a résumé to prospective employers if you are looking for a new job in your present occupation. Can i file my 2012 taxes online now Travel and transportation expenses. Can i file my 2012 taxes online now   If you travel to an area and, while there, you look for a new job in your present occupation, you may be able to deduct travel expenses to and from the area. Can i file my 2012 taxes online now You can deduct the travel expenses if the trip is primarily to look for a new job. Can i file my 2012 taxes online now The amount of time you spend on personal activity compared to the amount of time you spend in looking for work is important in determining whether the trip is primarily personal or is primarily to look for a new job. Can i file my 2012 taxes online now   Even if you cannot deduct the travel expenses to and from an area, you can deduct the expenses of looking for a new job in your present occupation while in the area. Can i file my 2012 taxes online now   You can choose to use the standard mileage rate to figure your car expenses. Can i file my 2012 taxes online now The 2013 rate for business use of a vehicle is 56½ cents per mile. Can i file my 2012 taxes online now See chapter 26 for more information. Can i file my 2012 taxes online now Licenses and Regulatory Fees You can deduct the amount you pay each year to state or local governments for licenses and regulatory fees for your trade, business, or profession. Can i file my 2012 taxes online now Occupational Taxes You can deduct an occupational tax charged at a flat rate by a locality for the privilege of working or conducting a business in the locality. Can i file my 2012 taxes online now If you are an employee, you can claim occupational taxes only as a miscellaneous deduction subject to the 2% limit; you cannot claim them as a deduction for taxes elsewhere on your return. Can i file my 2012 taxes online now Repayment of Income Aid Payment An “income aid payment” is one that is received under an employer's plan to aid employees who lose their jobs because of lack of work. Can i file my 2012 taxes online now If you repay a lump-sum income aid payment that you received and included in income in an earlier year, you can deduct the repayment. Can i file my 2012 taxes online now Research Expenses of a College Professor If you are a college professor, you can deduct research expenses, including travel expenses, for teaching, lecturing, or writing and publishing on subjects that relate directly to your teaching duties. Can i file my 2012 taxes online now You must have undertaken the research as a means of carrying out the duties expected of a professor and without expectation of profit apart from salary. Can i file my 2012 taxes online now However, you cannot deduct the cost of travel as a form of education. Can i file my 2012 taxes online now Tools Used in Your Work Generally, you can deduct amounts you spend for tools used in your work if the tools wear out and are thrown away within 1 year from the date of purchase. Can i file my 2012 taxes online now You can depreciate the cost of tools that have a useful life substantially beyond the tax year. Can i file my 2012 taxes online now For more information about depreciation, see Publication 946. Can i file my 2012 taxes online now Union Dues and Expenses You can deduct dues and initiation fees you pay for union membership. Can i file my 2012 taxes online now You can also deduct assessments for benefit payments to unemployed union members. Can i file my 2012 taxes online now However, you cannot deduct the part of the assessments or contributions that provides funds for the payment of sick, accident, or death benefits. Can i file my 2012 taxes online now Also, you cannot deduct contributions to a pension fund, even if the union requires you to make the contributions. Can i file my 2012 taxes online now You may not be able to deduct amounts you pay to the union that are related to certain lobbying and political activities. Can i file my 2012 taxes online now See Lobbying Expenses under Nondeductible Expenses, later. Can i file my 2012 taxes online now Work Clothes and Uniforms You can deduct the cost and upkeep of work clothes if the following two requirements are met. Can i file my 2012 taxes online now You must wear them as a condition of your employment. Can i file my 2012 taxes online now The clothes are not suitable for everyday wear. Can i file my 2012 taxes online now It is not enough that you wear distinctive clothing. Can i file my 2012 taxes online now The clothing must be specifically required by your employer. Can i file my 2012 taxes online now Nor is it enough that you do not, in fact, wear your work clothes away from work. Can i file my 2012 taxes online now The clothing must not be suitable for taking the place of your regular clothing. Can i file my 2012 taxes online now Examples of workers who may be able to deduct the cost and upkeep of work clothes are: delivery workers, firefighters, health care workers, law enforcement officers, letter carriers, professional athletes, and transportation workers (air, rail, bus, etc. Can i file my 2012 taxes online now ). Can i file my 2012 taxes online now Musicians and entertainers can deduct the cost of theatrical clothing and accessories that are not suitable for everyday wear. Can i file my 2012 taxes online now However, work clothing consisting of white cap, white shirt or white jacket, white bib overalls, and standard work shoes, which a painter is required by his union to wear on the job, is not distinctive in character or in the nature of a uniform. Can i file my 2012 taxes online now Similarly, the costs of buying and maintaining blue work clothes worn by a welder at the request of a foreman are not deductible. Can i file my 2012 taxes online now Protective clothing. Can i file my 2012 taxes online now   You can deduct the cost of protective clothing required in your work, such as safety shoes or boots, safety glasses, hard hats, and work gloves. Can i file my 2012 taxes online now   Examples of workers who may be required to wear safety items are: carpenters, cement workers, chemical workers, electricians, fishing boat crew members, machinists, oil field workers, pipe fitters, steamfitters, and truck drivers. Can i file my 2012 taxes online now Military uniforms. Can i file my 2012 taxes online now   You generally cannot deduct the cost of your uniforms if you are on full-time active duty in the armed forces. Can i file my 2012 taxes online now However, if you are an armed forces reservist, you can deduct the unreimbursed cost of your uniform if military regulations restrict you from wearing it except while on duty as a reservist. Can i file my 2012 taxes online now In figuring the deduction, you must reduce the cost by any nontaxable allowance you receive for these expenses. Can i file my 2012 taxes online now   If local military rules do not allow you to wear fatigue uniforms when you are off duty, you can deduct the amount by which the cost of buying and keeping up these uniforms is more than the uniform allowance you receive. Can i file my 2012 taxes online now   You can deduct the cost of your uniforms if you are a civilian faculty or staff member of a military school. Can i file my 2012 taxes online now Tax Preparation Fees (Line 22) You can usually deduct tax preparation fees in the year you pay them. Can i file my 2012 taxes online now Thus, on your 2013 return, you can deduct fees paid in 2013 for preparing your 2012 return. Can i file my 2012 taxes online now These fees include the cost of tax preparation software programs and tax publications. Can i file my 2012 taxes online now They also include any fee you paid for electronic filing of your return. Can i file my 2012 taxes online now Other Expenses (Line 23) You can deduct certain other expenses as miscellaneous itemized deductions subject to the 2% limit. Can i file my 2012 taxes online now On Schedule A (Form 1040), line 23, you can deduct expenses that you pay: To produce or collect income that must be included in your gross income, To manage, conserve, or maintain property held for producing such income, or To determine, contest, pay, or claim a refund of any tax. Can i file my 2012 taxes online now You can deduct expenses you pay for the purposes in (1) and (2) above only if they are reasonably and closely related to these purposes. Can i file my 2012 taxes online now Some of these other expenses are explained in the following discussions. Can i file my 2012 taxes online now If the expenses you pay produce income that is only partially taxable, see Tax-Exempt Income Expenses , later, under Nondeductible Expenses. Can i file my 2012 taxes online now Appraisal Fees You can deduct appraisal fees if you pay them to figure a casualty loss or the fair market value of donated property. Can i file my 2012 taxes online now Casualty and Theft Losses You can deduct a casualty or theft loss as a miscellaneous itemized deduction subject to the 2% limit if you used the damaged or stolen property in performing services as an employee. Can i file my 2012 taxes online now First report the loss in Section B of Form 4684, Casualties and Thefts. Can i file my 2012 taxes online now You may also have to include the loss on Form 4797, Sales of Business Property, if you are otherwise required to file that form. Can i file my 2012 taxes online now To figure your deduction, add all casualty or theft losses from this type of property included on Form 4684, lines 32 and 38b, or Form 4797, line 18a. Can i file my 2012 taxes online now For other casualty and theft losses, see chapter 25. Can i file my 2012 taxes online now Clerical Help and Office Rent You can deduct office expenses, such as rent and clerical help, that you have in connection with your investments and collecting the taxable income on them. Can i file my 2012 taxes online now Credit or Debit Card Convenience Fees You can deduct the convenience fee charged by the card processor for paying your income tax (including estimated tax payments) by credit or debit card. Can i file my 2012 taxes online now The fees are deductible in the year paid. Can i file my 2012 taxes online now Depreciation on Home Computer You can deduct depreciation on your home computer if you use it to produce income (for example, to manage your investments that produce taxable income). Can i file my 2012 taxes online now You generally must depreciate the computer using the straight line method over the Alternative Depreciation System (ADS) recovery period. Can i file my 2012 taxes online now But if you work as an employee and also use the computer in that work, see Publication 946. Can i file my 2012 taxes online now Excess Deductions of an Estate If an estate's total deductions in its last tax year are more than its gross income for that year, the beneficiaries succeeding to the estate's property can deduct the excess. Can i file my 2012 taxes online now Do not include deductions for the estate's personal exemption and charitable contributions when figuring the estate's total deductions. Can i file my 2012 taxes online now The beneficiaries can claim the deduction only for the tax year in which, or with which, the estate terminates, whether the year of termination is a normal year or a short tax year. Can i file my 2012 taxes online now For more information, see Termination of Estate in Publication 559, Survivors, Executors, and Administrators. Can i file my 2012 taxes online now Fees to Collect Interest and Dividends You can deduct fees you pay to a broker, bank, trustee, or similar agent to collect your taxable bond interest or dividends on shares of stock. Can i file my 2012 taxes online now But you cannot deduct a fee you pay to a broker to buy investment property, such as stocks or bonds. Can i file my 2012 taxes online now You must add the fee to the cost of the property. Can i file my 2012 taxes online now You cannot deduct the fee you pay to a broker to sell securities. Can i file my 2012 taxes online now You can use the fee only to figure gain or loss from the sale. Can i file my 2012 taxes online now See the Instructions for Form 8949 for information on how to report the fee. Can i file my 2012 taxes online now Hobby Expenses You can generally deduct hobby expenses, but only up to the amount of hobby income. Can i file my 2012 taxes online now A hobby is not a business because it is not carried on to make a profit. Can i file my 2012 taxes online now See Activity not for profit in chapter 12 under Other Income. Can i file my 2012 taxes online now Indirect Deductions of Pass-Through Entities Pass-through entities include partnerships, S corporations, and mutual funds that are not publicly offered. Can i file my 2012 taxes online now Deductions of pass-through entities are passed through to the partners or shareholders. Can i file my 2012 taxes online now The partners or shareholders can deduct their share of passed-through deductions for investment expenses as miscellaneous itemized deductions subject to the 2% limit. Can i file my 2012 taxes online now Example. Can i file my 2012 taxes online now You are a member of an investment club that is formed solely to invest in securities. Can i file my 2012 taxes online now The club is treated as a partnership. Can i file my 2012 taxes online now The partnership's income is solely from taxable dividends, interest, and gains from sales of securities. Can i file my 2012 taxes online now In this case, you can deduct your share of the partnership's operating expenses as miscellaneous itemized deductions subject to the 2% limit. Can i file my 2012 taxes online now However, if the investment club partnership has investments that also produce nontaxable income, you cannot deduct your share of the partnership's expenses that produce the nontaxable income. Can i file my 2012 taxes online now Publicly offered mutual funds. Can i file my 2012 taxes online now   Publicly offered mutual funds do not pass deductions for investment expenses through to shareholders. Can i file my 2012 taxes online now A mutual fund is “publicly offered” if it is: Continuously offered pursuant to a public offering, Regularly traded on an established securities market, or Held by or for at least 500 persons at all times during the tax year. Can i file my 2012 taxes online now   A publicly offered mutual fund will send you a Form 1099-DIV, Dividends and Distributions, or a substitute form, showing the net amount of dividend income (gross dividends minus investment expenses). Can i file my 2012 taxes online now This net figure is the amount you report on your return as income. Can i file my 2012 taxes online now You cannot further deduct investment expenses related to publicly offered mutual funds because they are already included as part of the net income amount. Can i file my 2012 taxes online now Information returns. Can i file my 2012 taxes online now   You should receive information returns from pass-through entities. Can i file my 2012 taxes online now Partnerships and S corporations. Can i file my 2012 taxes online now   These entities issue Schedule K-1, which lists the items and amounts you must report and identifies the tax return schedules and lines to use. Can i file my 2012 taxes online now Nonpublicly offered mutual funds. Can i file my 2012 taxes online now   These funds will send you a Form 1099-DIV, Dividends and Distributions, or a substitute form, showing your share of gross income and investment expenses. Can i file my 2012 taxes online now You can claim the expenses only as a miscellaneous itemized deduction subject to the 2% limit. Can i file my 2012 taxes online now Investment Fees and Expenses You can deduct investment fees, custodial fees, trust administration fees, and other expenses you paid for managing your investments that produce taxable income. Can i file my 2012 taxes online now Legal Expenses You can usually deduct legal expenses that you incur in attempting to produce or collect taxable income or that you pay in connection with the determination, collection, or refund of any tax. Can i file my 2012 taxes online now You can also deduct legal expenses that are: Related to either doing or keeping your job, such as those you paid to defend yourself against criminal charges arising out of your trade or business, For tax advice related to a divorce, if the bill specifies how much is for tax advice and it is determined in a reasonable way, or To collect taxable alimony. Can i file my 2012 taxes online now You can deduct expenses of resolving tax issues relating to profit or loss from business (Schedule C or C-EZ), rentals or royalties (Schedule E), or farm income and expenses (Schedule F), on the appropriate schedule. Can i file my 2012 taxes online now You deduct expenses of resolving nonbusiness tax issues on Schedule A (Form 1040). Can i file my 2012 taxes online now See Tax Preparation Fees , earlier. Can i file my 2012 taxes online now Loss on Deposits For information on whether, and if so, how, you may deduct a loss on your deposit in a qualified financial institution, see Loss on Deposits in chapter 25. Can i file my 2012 taxes online now Repayments of Income If you had to repay an amount that you included in income in an earlier year, you may be able to deduct the amount you repaid. Can i file my 2012 taxes online now If the amount you had to repay was ordinary income of $3,000 or less, the deduction is subject to the 2% limit. Can i file my 2012 taxes online now If it was more than $3,000, see Repayments Under Claim of Right under Deductions Not Subject to the 2% Limit, later. Can i file my 2012 taxes online now Repayments of Social Security Benefits For information on how to deduct your repayments of certain social security benefits, see Repayments More Than Gross Benefits in chapter 11. Can i file my 2012 taxes online now Safe Deposit Box Rent You can deduct safe deposit box rent if you use the box to store taxable income-producing stocks, bonds, or investment-related papers and documents. Can i file my 2012 taxes online now You cannot deduct the rent if you use the box only for jewelry, other personal items, or tax-exempt securities. Can i file my 2012 taxes online now Service Charges on Dividend Reinvestment Plans You can deduct service charges you pay as a subscriber in a dividend reinvestment plan. Can i file my 2012 taxes online now These service charges include payments for: Holding shares acquired through a plan, Collecting and reinvesting cash dividends, and Keeping individual records and providing detailed statements of accounts. Can i file my 2012 taxes online now Trustee's Administrative Fees for IRA Trustee's administrative fees that are billed separately and paid by you in connection with your individual retirement arrangement (IRA) are deductible (if they are ordinary and necessary) as a miscellaneous itemized deduction subject to the 2% limit. Can i file my 2012 taxes online now For more information about IRAs, see chapter 17. Can i file my 2012 taxes online now Deductions Not Subject to the 2% Limit You can deduct the items listed below as miscellaneous itemized deductions. Can i file my 2012 taxes online now They are not subject to the 2% limit. Can i file my 2012 taxes online now Report these items on Schedule A (Form 1040), line 28. Can i file my 2012 taxes online now List of Deductions Each of the following items is discussed in detail after the list (except where indicated). Can i file my 2012 taxes online now Amortizable premium on taxable bonds. Can i file my 2012 taxes online now Casualty and theft losses from income- producing property. Can i file my 2012 taxes online now Federal estate tax on income in respect of a decedent. Can i file my 2012 taxes online now Gambling losses up to the amount of gambling winnings. Can i file my 2012 taxes online now Impairment-related work expenses of persons with disabilities. Can i file my 2012 taxes online now Loss from other activities from Schedule K-1 (Form 1065-B), box 2. Can i file my 2012 taxes online now Losses from Ponzi-type investment schemes. Can i file my 2012 taxes online now See Losses from Ponzi-type investment schemes under Theft in chapter 25. Can i file my 2012 taxes online now Repayments of more than $3,000 under a claim of right. Can i file my 2012 taxes online now Unrecovered investment in an annuity. Can i file my 2012 taxes online now Amortizable Premium on Taxable Bonds In general, if the amount you pay for a bond is greater than its stated principal amount, the excess is bond premium. Can i file my 2012 taxes online now You can elect to amortize the premium on taxable bonds. Can i file my 2012 taxes online now The amortization of the premium is generally an offset to interest income on the bond rather than a separate deduction item. Can i file my 2012 taxes online now Part of the premium on some bonds may be a miscellaneous deduction not subject to the 2% limit. Can i file my 2012 taxes online now For more information, see Amortizable Premium on Taxable Bonds in Publication 529, and Bond Premium Amortization in chapter 3 of Publication 550, Investment Income and Expenses. Can i file my 2012 taxes online now Casualty and Theft Losses of Income-Producing Property You can deduct a casualty or theft loss as a miscellaneous itemized deduction not subject to the 2% limit if the damaged or stolen property was income-producing property (property held for investment, such as stocks, notes, bonds, gold, silver, vacant lots, and works of art). Can i file my 2012 taxes online now First, report the loss in Form 4684, Section B. Can i file my 2012 taxes online now You may also have to include the loss on Form 4797, Sales of Business Property if you are otherwise required to file that form. Can i file my 2012 taxes online now To figure your deduction, add all casualty or theft losses from this type of property included on Form 4684, lines 32 and 38b, or Form 4797, line 18a. Can i file my 2012 taxes online now For more information on casualty and theft losses, see chapter 25. Can i file my 2012 taxes online now Federal Estate Tax on Income in Respect of a Decedent You can deduct the federal estate tax attributable to income in respect of a decedent that you as a beneficiary include in your gross income. Can i file my 2012 taxes online now Income in respect of the decedent is gross income that the decedent would have received had death not occurred and that was not properly includible in the decedent's final income tax return. Can i file my 2012 taxes online now See Publication 559 for more information. Can i file my 2012 taxes online now Gambling Losses Up to the Amount of Gambling Winnings You must report the full amount of your gambling winnings for the year on Form 1040, line 21. Can i file my 2012 taxes online now You deduct your gambling losses for the year on Schedule A (Form 1040), line 28. Can i file my 2012 taxes online now You cannot deduct gambling losses that are more than your winnings. Can i file my 2012 taxes online now You cannot reduce your gambling winnings by your gambling losses and report the difference. Can i file my 2012 taxes online now You must report the full amount of your winnings as income and claim your losses (up to the amount of winnings) as an itemized deduction. Can i file my 2012 taxes online now Therefore, your records should show your winnings separately from your losses. Can i file my 2012 taxes online now Diary of winnings and losses. Can i file my 2012 taxes online now You must keep an accurate diary or similar record of your losses and winnings. Can i file my 2012 taxes online now Your diary should contain at least the following information. Can i file my 2012 taxes online now The date and type of your specific wager or wagering activity. Can i file my 2012 taxes online now The name and address or location of the gambling establishment. Can i file my 2012 taxes online now The names of other persons present with you at the gambling establishment. Can i file my 2012 taxes online now The amount(s) you won or lost. Can i file my 2012 taxes online now See Publication 529 for more information. Can i file my 2012 taxes online now Impairment-Related Work Expenses If you have a physical or mental disability that limits your being employed, or substantially limits one or more of your major life activities, such as performing manual tasks, walking, speaking, breathing, learning, and working, you can deduct your impairment-related work expenses. Can i file my 2012 taxes online now Impairment-related work expenses are ordinary and necessary business expenses for attendant care services at your place of work and for other expenses in connection with your place of work that are necessary for you to be able to work. Can i file my 2012 taxes online now Self-employed. Can i file my 2012 taxes online now   If you are self-employed, enter your impairment-related work expenses on the appropriate form (Schedule C, C-EZ, E, or F) used to report your business income and expenses. Can i file my 2012 taxes online now Loss From Other Activities From Schedule K-1 (Form 1065-B), Box 2 If the amount reported in Schedule K-1 (Form 1065-B), box 2, is a loss, report it on Schedule A (Form 1040), line 28. Can i file my 2012 taxes online now It is not subject to the passive activity limitations. Can i file my 2012 taxes online now Repayments Under Claim of Right If you had to repay more than $3,000 that you included in your income in an earlier year because at the time you thought you had an unrestricted right to it, you may be able to deduct the amount you repaid or take a credit against your tax. Can i file my 2012 taxes online now See Repayments in chapter 12 for more information. Can i file my 2012 taxes online now Unrecovered Investment in Annuity A retiree who contributed to the cost of an annuity can exclude from income a part of each payment received as a tax-free return of the retiree's investment. Can i file my 2012 taxes online now If the retiree dies before the entire investment is recovered tax free, any unrecovered investment can be deducted on the retiree's final income tax return. Can i file my 2012 taxes online now See chapter 10 for more information about the tax treatment of pensions and annuities. Can i file my 2012 taxes online now Nondeductible Expenses Examples of nondeductible expenses are listed next. Can i file my 2012 taxes online now The list is followed by discussions of additional nondeductible expenses. Can i file my 2012 taxes online now List of Nondeductible Expenses Broker's commissions that you paid in connection with your IRA or other investment property. Can i file my 2012 taxes online now Burial or funeral expenses, including the cost of a cemetery lot. Can i file my 2012 taxes online now Capital expenses. Can i file my 2012 taxes online now Fees and licenses, such as car licenses, marriage licenses, and dog tags. Can i file my 2012 taxes online now Hobby losses, but see Hobby Expenses , earlier. Can i file my 2012 taxes online now Home repairs, insurance, and rent. Can i file my 2012 taxes online now Illegal bribes and kickbacks. Can i file my 2012 taxes online now See Bribes and kickbacks in chapter 11 of Publication 535. Can i file my 2012 taxes online now Losses from the sale of your home, furniture, personal car, etc. Can i file my 2012 taxes online now Personal disability insurance premiums. Can i file my 2012 taxes online now Personal, living, or family expenses. Can i file my 2012 taxes online now The value of wages never received or lost vacation time. Can i file my 2012 taxes online now Adoption Expenses You cannot deduct the expenses of adopting a child, but you may be able to take a credit for those expenses. Can i file my 2012 taxes online now See chapter 37. Can i file my 2012 taxes online now Campaign Expenses You cannot deduct campaign expenses of a candidate for any office, even if the candidate is running for reelection to the office. Can i file my 2012 taxes online now These include qualification and registration fees for primary elections. Can i file my 2012 taxes online now Legal fees. Can i file my 2012 taxes online now   You cannot deduct legal fees paid to defend charges that arise from participation in a political campaign. Can i file my 2012 taxes online now Check-Writing Fees on Personal Account If you have a personal checking account, you cannot deduct fees charged by the bank for the privilege of writing checks, even if the account pays interest. Can i file my 2012 taxes online now Club Dues Generally, you cannot deduct the cost of membership in any club organized for business, pleasure, recreation, or other social purpose. Can i file my 2012 taxes online now This includes business, social, athletic, luncheon, sporting, airline, hotel, golf, and country clubs. Can i file my 2012 taxes online now You cannot deduct dues paid to an organization if one of its main purposes is to: Conduct entertainment activities for members or their guests, or Provide members or their guests with access to entertainment facilities. Can i file my 2012 taxes online now Dues paid to airline, hotel, and luncheon clubs are not deductible. Can i file my 2012 taxes online now Commuting Expenses You cannot deduct commuting expenses (the cost of transportation between your home and your main or regular place of work). Can i file my 2012 taxes online now If you haul tools, instruments, or other items, in your car to and from work, you can deduct only the additional cost of hauling the items such as the rent on a trailer to carry the items. Can i file my 2012 taxes online now Fines or Penalties You cannot deduct fines or penalties you pay to a governmental unit for violating a law. Can i file my 2012 taxes online now This includes an amount paid in settlement of your actual or potential liability for a fine or penalty (civil or criminal). Can i file my 2012 taxes online now Fines or penalties include parking tickets, tax penalties, and penalties deducted from teachers' paychecks after an illegal strike. Can i file my 2012 taxes online now Health Spa Expenses You cannot deduct health spa expenses, even if there is a job requirement to stay in excellent physical condition, such as might be required of a law enforcement officer. Can i file my 2012 taxes online now Home Security System You cannot deduct the cost of a home security system as a miscellaneous deduction. Can i file my 2012 taxes online now However, you may be able to claim a deduction for a home security system as a business expense if you have a home office. Can i file my 2012 taxes online now See Home Office under Unreimbursed Employee Expenses, earlier, and Security System under Deducting Expenses in Publication 587. Can i file my 2012 taxes online now Investment-Related Seminars You cannot deduct any expenses for attending a convention, seminar, or similar meeting for investment purposes. Can i file my 2012 taxes online now Life Insurance Premiums You cannot deduct premiums you pay on your life insurance. Can i file my 2012 taxes online now You may be able to deduct, as alimony, premiums you pay on life insurance policies assigned to your former spouse. Can i file my 2012 taxes online now See chapter 18 for information on alimony. Can i file my 2012 taxes online now Lobbying Expenses You generally cannot deduct amounts paid or incurred for lobbying expenses. Can i file my 2012 taxes online now These include expenses to: Influence legislation, Participate or intervene in any political campaign for, or against, any candidate for public office, Attempt to influence the general public, or segments of the public, about elections, legislative matters, or referendums, or Communicate directly with covered executive branch officials in any attempt to influence the official actions or positions of those officials. Can i file my 2012 taxes online now Lobbying expenses also include any amounts paid or incurred for research, preparation, planning, or coordination of any of these activities. Can i file my 2012 taxes online now Dues used for lobbying. Can i file my 2012 taxes online now   If a tax-exempt organization notifies you that part of the dues or other amounts you pay to the organization are used to pay nondeductible lobbying expenses, you cannot deduct that part. Can i file my 2012 taxes online now See Lobbying Expenses in Publication 529 for information on exceptions. Can i file my 2012 taxes online now Lost or Mislaid Cash or Property You cannot deduct a loss based on the mere disappearance of money or property. Can i file my 2012 taxes online now However, an accidental loss or disappearance of property can qualify as a casualty if it results from an identifiable event that is sudden, unexpected, or unusual. Can i file my 2012 taxes online now See chapter 25. Can i file my 2012 taxes online now Example. Can i file my 2012 taxes online now A car door is accidentally slammed on your hand, breaking the setting of your diamond ring. Can i file my 2012 taxes online now The diamond falls from the ring and is never found. Can i file my 2012 taxes online now The loss of the diamond is a casualty. Can i file my 2012 taxes online now Lunches with Co-workers You cannot deduct the expenses of lunches with co-workers, except while traveling away from home on business. Can i file my 2012 taxes online now See chapter 26 for information on deductible expenses while traveling away from home. Can i file my 2012 taxes online now Meals While Working Late You cannot deduct the cost of meals while working late. Can i file my 2012 taxes online now However, you may be able to claim a deduction if the cost of meals is a deductible entertainment expense, or if you are traveling away from home. Can i file my 2012 taxes online now See chapter 26 for information on deductible entertainment expenses and expenses while traveling away from home. Can i file my 2012 taxes online now Personal Legal Expenses You cannot deduct personal legal expenses such as those for the following. Can i file my 2012 taxes online now Custody of children. Can i file my 2012 taxes online now Breach of promise to marry suit. Can i file my 2012 taxes online now Civil or criminal charges resulting from a personal relationship. Can i file my 2012 taxes online now Damages for personal injury, except for certain unlawful discrimination and whistleblower claims. Can i file my 2012 taxes online now Preparation of a title (or defense or perfection of a title). Can i file my 2012 taxes online now Preparation of a will. Can i file my 2012 taxes online now Property claims or property settlement in a divorce. Can i file my 2012 taxes online now You cannot deduct these expenses even if a result of the legal proceeding is the loss of income-producing property. Can i file my 2012 taxes online now Political Contributions You cannot deduct contributions made to a political candidate, a campaign committee, or a newsletter fund. Can i file my 2012 taxes online now Advertisements in convention bulletins and admissions to dinners or programs that benefit a political party or political candidate are not deductible. Can i file my 2012 taxes online now Professional Accreditation Fees You cannot deduct professional accreditation fees such as the following. Can i file my 2012 taxes online now Accounting certificate fees paid for the initial right to practice accounting. Can i file my 2012 taxes online now Bar exam fees and incidental expenses in securing initial admission to the bar. Can i file my 2012 taxes online now Medical and dental license fees paid to get initial licensing. Can i file my 2012 taxes online now Professional Reputation You cannot deduct expenses of radio and TV appearances to increase your personal prestige or establish your professional reputation. Can i file my 2012 taxes online now Relief Fund Contributions You cannot deduct contributions paid to a private plan that pays benefits to any covered employee who cannot work because of any injury or illness not related to the job. Can i file my 2012 taxes online now Residential Telephone Service You cannot deduct any charge (including taxes) for basic local telephone service for the first telephone line to your residence, even if it is used in a trade or business. Can i file my 2012 taxes online now Stockholders' Meetings You cannot deduct transportation and other expenses you pay to attend stockholders' meetings of companies in which you own stock but have no other interest. Can i file my 2012 taxes online now You cannot deduct these expenses even if you are attending the meeting to get information that would be useful in making further investments. Can i file my 2012 taxes online now Tax-Exempt Income Expenses You cannot deduct expenses to produce tax-exempt income. Can i file my 2012 taxes online now You cannot deduct interest on a debt incurred or continued to buy or carry  tax-exempt securities. Can i file my 2012 taxes online now If you have expenses to produce both taxable and tax-exempt income, but you cannot identify the expenses that produce each type of income, you must divide the expenses based on the amount of each type of income to determine the amount that you can deduct. Can i file my 2012 taxes online now Example. Can i file my 2012 taxes online now During the year, you received taxable interest of $4,800 and tax-exempt interest of $1,200. Can i file my 2012 taxes online now In earning this income, you had total expenses of $500 during the year. Can i file my 2012 taxes online now You cannot identify the amount of each expense item that is for each income item. Can i file my 2012 taxes online now Therefore, 80% ($4,800/$6,000) of the expense is for the taxable interest and 20% ($1,200/$6,000) is for the tax-exempt interest. Can i file my 2012 taxes online now You can deduct, subject to the 2% limit, expenses of $400 (80% of $500). Can i file my 2012 taxes online now Travel Expenses for Another Individual You generally cannot deduct travel expenses you pay or incur for a spouse, dependent, or other individual who accompanies you (or your employee) on business or personal travel unless the spouse, dependent, or other individual is an employee of the taxpayer, the travel is for a bona fide business purpose, and such expenses would otherwise be deductible by the spouse, dependent, or other individual. Can i file my 2012 taxes online now See chapter 26 for more information on deductible travel expenses. Can i file my 2012 taxes online now Voluntary Unemployment Benefit Fund Contributions You cannot deduct voluntary unemployment benefit fund contributions you make to a union fund or a private fund. Can i file my 2012 taxes online now However, you can deduct contributions as taxes if state law requires you to make them to a state unemployment fund that covers you for the loss of wages from unemployment caused by business conditions. Can i file my 2012 taxes online now Wristwatches You cannot deduct the cost of a wristwatch, even if there is a job requirement that you know the correct time to properly perform your duties. Can i file my 2012 taxes online now Prev  Up  Next   Home   More Online Publications
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Can i file my 2012 taxes online now 12. Can i file my 2012 taxes online now   Self-Employment Tax Table of Contents What's New for 2013 What's New for 2014 Introduction Topics - This chapter discusses: Useful Items - You may want to see: Why Pay Self-Employment Tax? How To Pay Self-Employment TaxReplacing a lost social security card. Can i file my 2012 taxes online now Name change. Can i file my 2012 taxes online now Penalty for underpayment of estimated tax. Can i file my 2012 taxes online now Who Must Pay Self-Employment Tax?Limited partner. Can i file my 2012 taxes online now Community property. Can i file my 2012 taxes online now Figuring Self-Employment EarningsLandlord Participation in Farming Methods for Figuring Net EarningsRegular Method Farm Optional Method Nonfarm Optional Method Using Both Optional Methods Reporting Self-Employment Tax What's New for 2013 Tax rates. Can i file my 2012 taxes online now  For tax years beginning in 2013, the social security part of the self-employment tax increases from 10. Can i file my 2012 taxes online now 4% to 12. Can i file my 2012 taxes online now 4%. Can i file my 2012 taxes online now The Medicare part of the tax remains at 2. Can i file my 2012 taxes online now 9%. Can i file my 2012 taxes online now As a result, the self-employment tax is increased from 13. Can i file my 2012 taxes online now 3% to 15. Can i file my 2012 taxes online now 3%. Can i file my 2012 taxes online now Additional Medicare Tax. Can i file my 2012 taxes online now . Can i file my 2012 taxes online now  For tax years beginning in 2013, a 0. Can i file my 2012 taxes online now 9% Additional Medicare Tax applies to your Medicare wages, Railroad Retirement Tax Act (RRTA) compensation, and self-employment income above a threshold amount. Can i file my 2012 taxes online now Use Form 8959, Additional Medicare Tax, to figure this tax. Can i file my 2012 taxes online now For more information, see the Instructions for Form 8959. Can i file my 2012 taxes online now Maximum net earnings. Can i file my 2012 taxes online now  The maximum net self-employment earnings subject to the social security part (12. Can i file my 2012 taxes online now 4%) of the self-employment tax increased to $113,700 for 2013. Can i file my 2012 taxes online now There is no maximum limit on earnings subject to the Medicare part (2. Can i file my 2012 taxes online now 9%). Can i file my 2012 taxes online now What's New for 2014 Maximum net earnings. Can i file my 2012 taxes online now  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. Can i file my 2012 taxes online now Introduction Self-employment tax (SE tax) is a social security and Medicare tax primarily for individuals who work for themselves. Can i file my 2012 taxes online now It is similar to the social security and Medicare taxes withheld from the pay of most wage earners. Can i file my 2012 taxes online now You usually have to pay SE tax if you are self-employed. Can i file my 2012 taxes online now You are usually self-employed if you operate your own farm on land you either own or rent. Can i file my 2012 taxes online now You have to figure SE tax on Schedule SE (Form 1040). Can i file my 2012 taxes online now Farmers who have employees may have to pay the employer's share of social security and Medicare taxes, as well. Can i file my 2012 taxes online now See chapter 13 for information on employment taxes. Can i file my 2012 taxes online now Self-employment tax rate. Can i file my 2012 taxes online now   For tax years beginning in 2013, the self-employment tax rate is 15. Can i file my 2012 taxes online now 3%. Can i file my 2012 taxes online now The rate consists of two parts: 12. Can i file my 2012 taxes online now 4% for social security (old-age, survivors, and disability insurance) and 2. Can i file my 2012 taxes online now 9% for Medicare (hospital insurance). Can i file my 2012 taxes online now Topics - This chapter discusses: Why pay self-employment tax How to pay self-employment tax Who must pay self-employment tax Figuring self-employment earnings Landlord participation in farming Methods for figuring net earnings Reporting self-employment tax Useful Items - You may want to see: Publication 541 Partnerships Form (and Instructions) 1040 U. Can i file my 2012 taxes online now S. Can i file my 2012 taxes online now Individual Income Tax Return Sch F (Form 1040) Profit or Loss From Farming Sch SE (Form 1040) Self-Employment Tax 1065 U. Can i file my 2012 taxes online now S. Can i file my 2012 taxes online now Return of Partnership Income Sch K-1 (Form 1065) Partner's Share of Income, Deductions, Credits, etc. Can i file my 2012 taxes online now See chapter 16 for information about getting publications and forms. Can i file my 2012 taxes online now Why Pay Self-Employment Tax? Social security benefits are available to self-employed persons just as they are to wage earners. Can i file my 2012 taxes online now Your payments of SE tax contribute to your coverage under the social security system. Can i file my 2012 taxes online now Social security coverage provides you with retirement benefits, disability benefits, survivor benefits, and hospital insurance (Medicare) benefits. Can i file my 2012 taxes online now How to become insured under social security. Can i file my 2012 taxes online now   You must be insured under the social security system before you begin receiving social security benefits. Can i file my 2012 taxes online now You are insured if you have the required number of credits (also called quarters of coverage). Can i file my 2012 taxes online now Earning credits in 2013. Can i file my 2012 taxes online now   You can earn a maximum of four credits per year. Can i file my 2012 taxes online now For 2013, you earn one credit for each $1,160 of combined wages and self-employment earnings subject to social security tax. Can i file my 2012 taxes online now You need $4,640 ($1,160 × 4) of combined wages and self-employment earnings subject to social security tax to earn four credits in 2013. Can i file my 2012 taxes online now It does not matter whether the income is earned in 1 quarter or is spread over 2 or more quarters. Can i file my 2012 taxes online now For an explanation of the number of credits you must have to be insured and the benefits available to you and your family under the social security program, consult your nearest Social Security Administration (SSA) office or visit the SSA website at www. Can i file my 2012 taxes online now socialsecurity. Can i file my 2012 taxes online now gov. Can i file my 2012 taxes online now Making false statements to get or to increase social security benefits may subject you to penalties. Can i file my 2012 taxes online now The Social Security Administration (SSA) time limit for posting self-employment earnings. Can i file my 2012 taxes online now   Generally, the SSA will give you credit only for self-employment earnings reported on a tax return filed within 3 years, 3 months, and 15 days after the tax year you earned the income. Can i file my 2012 taxes online now    If you file your tax return or report a change in your self-employment earnings after the SSA time limit for posting self-employment earnings, the SSA may change its records, but only to remove or reduce the amount. Can i file my 2012 taxes online now The SSA will not change its records to increase your self-employment earnings after the SSA time limit listed above. Can i file my 2012 taxes online now How To Pay Self-Employment Tax To pay SE tax, you must have a social security number (SSN) or an individual taxpayer identification number (ITIN). Can i file my 2012 taxes online now This section explains how to: Obtain an SSN or ITIN, and Pay your SE tax using estimated tax. Can i file my 2012 taxes online now An ITIN does not entitle you to social security benefits. Can i file my 2012 taxes online now Obtaining an ITIN does not change your immigration or employment status under U. Can i file my 2012 taxes online now S. Can i file my 2012 taxes online now law. Can i file my 2012 taxes online now Obtaining a social security number. Can i file my 2012 taxes online now   If you have never had an SSN, apply for one using Form SS-5, Application for a Social Security Card. Can i file my 2012 taxes online now The application is also available in Spanish. Can i file my 2012 taxes online now You can get this form at any Social Security office or by calling 1-800-772-1213. Can i file my 2012 taxes online now    You can also download Form SS-5 from the Social Security Administration website at  www. Can i file my 2012 taxes online now socialsecurity. Can i file my 2012 taxes online now gov. Can i file my 2012 taxes online now   If you have a social security number from the time you were an employee, you must use that number. Can i file my 2012 taxes online now Do not apply for a new one. Can i file my 2012 taxes online now Replacing a lost social security card. Can i file my 2012 taxes online now   If you have a number but lost your card, file Form SS-5. Can i file my 2012 taxes online now You will get a new card showing your original number, not a new number. Can i file my 2012 taxes online now Name change. Can i file my 2012 taxes online now   If your name has changed since you received your social security card, complete Form SS-5 to report a name change. Can i file my 2012 taxes online now Obtaining an individual taxpayer identification number. Can i file my 2012 taxes online now   The IRS will issue you an ITIN, for tax use only, if you are a nonresident or resident alien and you do not have, and are not eligible to get, an SSN. Can i file my 2012 taxes online now To apply for an ITIN, file Form W-7, Application for IRS Individual Taxpayer Identification Number. Can i file my 2012 taxes online now You can get this form by calling 1-800-829-3676. Can i file my 2012 taxes online now For more information on ITINs, see Publication 1915, Understanding Your IRS Individual Taxpayer Identification Number. Can i file my 2012 taxes online now Form W-7 and Publication 1915 are also available in Spanish. Can i file my 2012 taxes online now    You can also download Form W-7 from the IRS website at IRS. Can i file my 2012 taxes online now gov. Can i file my 2012 taxes online now Paying estimated tax. Can i file my 2012 taxes online now   Estimated tax is the method used to pay tax (including SE tax) on income not subject to withholding. Can i file my 2012 taxes online now You generally have to make estimated tax payments if you expect to owe tax, including SE tax, of $1,000 or more when you file your return. Can i file my 2012 taxes online now Use Form 1040-ES, Estimated Tax for Individuals, to figure and pay the tax. Can i file my 2012 taxes online now   However, if at least two-thirds of your gross income for 2013 or 2014 was from farming and you file your 2014 Form 1040 and pay all the tax due by March 2, 2015, you do not have to pay any estimated tax. Can i file my 2012 taxes online now For more information about estimated tax for farmers, see chapter 15. Can i file my 2012 taxes online now Penalty for underpayment of estimated tax. Can i file my 2012 taxes online now   You may have to pay a penalty if you do not pay enough estimated tax by its due date. Can i file my 2012 taxes online now Who Must Pay Self-Employment Tax? You must pay SE tax and file Schedule SE (Form 1040) if your net earnings from self-employment were $400 or more. Can i file my 2012 taxes online now The SE tax rules apply no matter how old you are and even if you are already receiving social security or Medicare benefits. Can i file my 2012 taxes online now Aliens. Can i file my 2012 taxes online now   Generally, resident aliens must pay self-employment tax under the same rules that apply to U. Can i file my 2012 taxes online now S. Can i file my 2012 taxes online now citizens. Can i file my 2012 taxes online now Nonresident aliens are not subject to self-employment tax. Can i file my 2012 taxes online now However, residents of the Virgin Islands, Puerto Rico, Guam, the Commonwealth of the Northern Mariana Islands, or American Samoa are subject to self-employment tax, as they are considered U. Can i file my 2012 taxes online now S. Can i file my 2012 taxes online now residents for self-employment tax purposes. Can i file my 2012 taxes online now For more information on aliens, see Publication 519, U. Can i file my 2012 taxes online now S. Can i file my 2012 taxes online now Tax Guide for Aliens. Can i file my 2012 taxes online now Are you self-employed?   You are self-employed if you carry on a trade or business (such as running a farm) as a sole proprietor, an independent contractor, a member of a partnership, or are otherwise in business for yourself. Can i file my 2012 taxes online now A trade or business is generally an activity carried on for a livelihood or in good faith to make a profit. Can i file my 2012 taxes online now Share farmer. Can i file my 2012 taxes online now   You are a self-employed farmer under an income-sharing arrangement if both the following apply. Can i file my 2012 taxes online now You produce a crop or raise livestock on land belonging to another person. Can i file my 2012 taxes online now Your share of the crop or livestock, or the proceeds from their sale, depends on the amount produced. Can i file my 2012 taxes online now Your net farm profit or loss from the income-sharing arrangement is reported on Schedule F (Form 1040) and included in your self-employment earnings. Can i file my 2012 taxes online now   If you produce a crop or livestock on land belonging to another person and are to receive a specified rate of pay, a fixed sum of money, or a fixed quantity of the crop or livestock, and not a share of the crop or livestock or their proceeds, you may be either self-employed or an employee of the landowner. Can i file my 2012 taxes online now This will depend on whether the landowner has the right to direct or control your performance of services. Can i file my 2012 taxes online now Example. Can i file my 2012 taxes online now A share farmer produces a crop on land owned by another person on a 50-50 crop-share basis. Can i file my 2012 taxes online now Under the terms of their agreement, the share farmer furnishes the labor and half the cost of seed and fertilizer. Can i file my 2012 taxes online now The landowner furnishes the machinery and equipment used to produce and harvest the crop, and half the cost of seed and fertilizer. Can i file my 2012 taxes online now The share farmer is provided a house in which to live. Can i file my 2012 taxes online now The landowner and the share farmer decide on a cropping plan. Can i file my 2012 taxes online now The share farmer is a self-employed farmer for purposes of the agreement to produce the crops, and the share farmer's part of the profit or loss from the crops is reported on Schedule F (Form 1040) and included in self-employment earnings. Can i file my 2012 taxes online now The tax treatment of the landowner is discussed later under Landlord Participation in Farming. Can i file my 2012 taxes online now Contract farming. Can i file my 2012 taxes online now   Under typical contract farming arrangements, the grower receives a fixed payment per unit of crops or finished livestock delivered to the processor or packing company. Can i file my 2012 taxes online now Since the grower typically furnishes labor and bears some production risk, the payments are reported on Schedule F and are therefore subject to self-employment tax. Can i file my 2012 taxes online now 4-H Club or FFA project. Can i file my 2012 taxes online now   If an individual participates in a 4-H Club or Future Farmers of America (FFA) project, any net income received from sales or prizes related to the project may be subject to income tax. Can i file my 2012 taxes online now Report the net income as “Other income” on line 21 of Form 1040. Can i file my 2012 taxes online now If necessary, attach a statement showing the gross income and expenses. Can i file my 2012 taxes online now The net income may not be subject to SE tax if the project is primarily for educational purposes and not for profit, and is completed by the individual under the rules and economic restrictions of the sponsoring 4-H or FFA organization. Can i file my 2012 taxes online now Such a project is generally not considered a trade or business. Can i file my 2012 taxes online now Partners in a partnership. Can i file my 2012 taxes online now   Generally, you are self-employed if you are a member of a partnership that carries on a trade or business. Can i file my 2012 taxes online now Limited partner. Can i file my 2012 taxes online now   If you are a limited partner, your partnership income is generally not subject to SE tax. Can i file my 2012 taxes online now However, guaranteed payments you receive for services you perform for the partnership are subject to SE tax and should be reported to you in box 14 of your Schedule K-1 (Form 1065). Can i file my 2012 taxes online now Business Owned and Operated by Spouses. Can i file my 2012 taxes online now   If you and your spouse jointly own and operate a farm as an unincorporated business and share in the profits and losses, you are partners in a partnership whether or not you have a formal partnership agreement. Can i file my 2012 taxes online now You must file Form 1065, instead of Schedule F, unless you make a joint election to be treated as a qualified joint venture. Can i file my 2012 taxes online now Making this election will allow you to avoid the complexity of Form 1065 but still give each spouse credit for social security earnings on which retirement benefits are based. Can i file my 2012 taxes online now Qualified joint venture. Can i file my 2012 taxes online now   If you and your spouse each materially participate as the only members of a jointly owned and operated farm, and you file a joint tax return for the tax year, you can make a joint election to be treated as a qualified joint venture instead of a partnership for the tax year. Can i file my 2012 taxes online now For an explanation of “material participation,” see the instructions for Schedule C, line G, and the instructions for Schedule F, line E. Can i file my 2012 taxes online now   To make this election, you must divide all items of income, gain, loss, deduction, and credit attributable to the business between you and your spouse in accordance with your respective interests in the venture. Can i file my 2012 taxes online now Each of you must file a separate Schedule F and a separate Schedule SE. Can i file my 2012 taxes online now For more information, see Qualified Joint Venture in the Instructions for Schedule SE (Form 1040). Can i file my 2012 taxes online now Spouse employee. Can i file my 2012 taxes online now   If your spouse is your employee, not your partner, you must withhold and pay social security and Medicare taxes for him or her. Can i file my 2012 taxes online now For more information about employment taxes, see chapter 13. Can i file my 2012 taxes online now Community property. Can i file my 2012 taxes online now   If you are a partner and your distributive share of any income or loss from a trade or business carried on by the partnership is community property, treat your share as your self-employment earnings. Can i file my 2012 taxes online now Do not treat any of your share as self-employment earnings of your spouse. Can i file my 2012 taxes online now Figuring Self-Employment Earnings Farmer. Can i file my 2012 taxes online now   If you are self-employed as a farmer, use Schedule F (Form 1040) to figure your self-employment earnings. Can i file my 2012 taxes online now Partnership income or loss. Can i file my 2012 taxes online now   If you are a member of a partnership that carries on a trade or business, the partnership should report your self-employment earnings in box 14, code A, of your Schedule K-1 (Form 1065). Can i file my 2012 taxes online now Box 14 of Schedule K-1 may also provide amounts for gross farming or fishing income (code B) and gross nonfarm income (code C). Can i file my 2012 taxes online now Use these amounts if you use the farm or nonfarm optional method to figure net earnings from self-employment (see Methods for Figuring Net Earnings , later). Can i file my 2012 taxes online now   If you are a general partner, you may need to reduce these reported earnings by amounts you claim as a section 179 deduction, unreimbursed partnership expenses, or depletion on oil and gas properties. Can i file my 2012 taxes online now   If the amount reported is a loss, include only the deductible amount when you figure your total self-employment earnings. Can i file my 2012 taxes online now   For more information, see the Partner's Instructions for Schedule K-1 (Form 1065). Can i file my 2012 taxes online now   For general information on partnerships, see Publication 541. Can i file my 2012 taxes online now More than one business. Can i file my 2012 taxes online now   If you have self-employment earnings from more than one trade, business, or profession, you generally must combine the net profit or loss from each to determine your total self-employment earnings. Can i file my 2012 taxes online now A loss from one business reduces your profit from another business. Can i file my 2012 taxes online now However, do not combine earnings from farm and nonfarm businesses if you are using one of the optional methods (discussed later) to figure net earnings. Can i file my 2012 taxes online now Community property. Can i file my 2012 taxes online now   If any of the income from a farm or business, other than a partnership, is community property under state law, it is included in the self-employment earnings of the spouse carrying on the trade or business. Can i file my 2012 taxes online now Lost income payments. Can i file my 2012 taxes online now   Lost income payments received from insurance or other sources for reducing or stopping farming activities are included in self-employment earnings. Can i file my 2012 taxes online now These include USDA payments to compensate for lost income resulting from reductions in tobacco quotas and allotments. Can i file my 2012 taxes online now Even if you are not farming when you receive the payment, it is included in self-employment earnings if it relates to your farm business (even though it is temporarily inactive). Can i file my 2012 taxes online now A connection exists if it is clear the payment would not have been made but for your conduct of your farm business. Can i file my 2012 taxes online now Gain or loss. Can i file my 2012 taxes online now   A gain or loss from the disposition of property that is neither stock in trade nor held primarily for sale to customers is not included in self-employment earnings. Can i file my 2012 taxes online now It does not matter whether the disposition is a sale, exchange, or involuntary conversion. Can i file my 2012 taxes online now For example, gains or losses from the disposition of the following types of property are not included in self-employment earnings. Can i file my 2012 taxes online now Investment property. Can i file my 2012 taxes online now Depreciable property or other fixed assets used in your trade or business. Can i file my 2012 taxes online now Livestock held for draft, breeding, sport, or dairy purposes, and not held primarily for sale, regardless of how long the livestock was held, or whether it was raised or purchased. Can i file my 2012 taxes online now Unharvested standing crops sold with land held more than 1 year. Can i file my 2012 taxes online now Timber, coal, or iron ore held for more than 1 year if an economic interest was retained, such as a right to receive coal royalties. Can i file my 2012 taxes online now   A gain or loss from the cutting of timber is not included in self-employment earnings if the cutting is treated as a sale or exchange. Can i file my 2012 taxes online now For more information on electing to treat the cutting of timber as a sale or exchange, see Timber in chapter 8. Can i file my 2012 taxes online now Wages and salaries. Can i file my 2012 taxes online now   Wages and salaries received for services performed as an employee and covered by social security or railroad retirement are not included in self-employment earnings. Can i file my 2012 taxes online now   Wages paid in kind to you for agricultural labor, such as commodity wages, are not included in self-employment earnings. Can i file my 2012 taxes online now Retired partner. Can i file my 2012 taxes online now   Retirement income received by a partner from his or her partnership under a written plan is not included in self-employment earnings if all the following apply. Can i file my 2012 taxes online now The retired partner performs no services for the partnership during the year. Can i file my 2012 taxes online now The retired partner is owed only the retirement payments. Can i file my 2012 taxes online now The retired partner's share (if any) of the partnership capital was fully paid to the retired partner. Can i file my 2012 taxes online now The payments to the retired partner are lifelong periodic payments. Can i file my 2012 taxes online now Conservation Reserve Program (CRP) payments. Can i file my 2012 taxes online now   Under the Conservation Reserve Program (CRP), if you own or operate highly erodible or other specified cropland, you may enter into a longterm contract with the USDA, agreeing to convert to a less intensive use of that cropland. Can i file my 2012 taxes online now You must include the annual rental payments and any onetime incentive payment you receive under the program on Schedule F, lines 4a and 4b. Can i file my 2012 taxes online now Cost share payments you receive may qualify for the costsharing exclusion. Can i file my 2012 taxes online now See Cost-Sharing Exclusion (Improvements), above. Can i file my 2012 taxes online now CRP payments are reported to you on Form 1099G. Can i file my 2012 taxes online now Individuals who are receiving Social Security retirement or disability benefits may exclude CRP payments when calculating self-employment tax. Can i file my 2012 taxes online now See the instructions for Schedule SE (Form 1040). Can i file my 2012 taxes online now Self-employed health insurance deduction. Can i file my 2012 taxes online now   You cannot deduct the self-employed health insurance deduction you report on Form 1040, line 29, from self-employment earnings on Schedule SE (Form 1040). Can i file my 2012 taxes online now Landlord Participation in Farming As a general rule, income and deductions from rentals and from personal property leased with real estate are not included in determining self-employment earnings. Can i file my 2012 taxes online now However, income and deductions from farm rentals, including government commodity program payments received by a landowner who rents land, are included if the rental arrangement provides that the landowner will, and does, materially participate in the production or management of production of the farm products on the land. Can i file my 2012 taxes online now Crop shares. Can i file my 2012 taxes online now   Rent paid in the form of crop shares is included in self-employment earnings for the year you sell, exchange, give away, or use the crop shares if you meet one of the four material participation tests (discussed next) at the time the crop shares are produced. Can i file my 2012 taxes online now Feeding such crop shares to livestock is considered using them. Can i file my 2012 taxes online now Your gross income for figuring your self-employment earnings includes the fair market value of the crop shares when they are used as feed. Can i file my 2012 taxes online now Material participation for landlords. Can i file my 2012 taxes online now   You materially participate if you have an arrangement with your tenant for your participation and you meet one or more of the following tests. Can i file my 2012 taxes online now You do at least three of the following. Can i file my 2012 taxes online now Pay, using cash or credit, at least half the direct costs of producing the crop or livestock. Can i file my 2012 taxes online now Furnish at least half the tools, equipment, and livestock used in the production activities. Can i file my 2012 taxes online now Advise or consult with your tenant. Can i file my 2012 taxes online now Inspect the production activities periodically. Can i file my 2012 taxes online now You regularly and frequently make, or take an important part in making, management decisions substantially contributing to or affecting the success of the enterprise. Can i file my 2012 taxes online now You work 100 hours or more spread over a period of 5 weeks or more in activities connected with agricultural production. Can i file my 2012 taxes online now You do things that, considered in their totality, show you are materially and significantly involved in the production of the farm commodities. Can i file my 2012 taxes online now These tests may be used as general guides for determining whether you are a material participant. Can i file my 2012 taxes online now Example. Can i file my 2012 taxes online now Drew Houston agrees to produce a crop on J. Can i file my 2012 taxes online now Clarke's cotton farm, with each receiving half the proceeds. Can i file my 2012 taxes online now Clarke advises Houston when to plant, spray, and pick the cotton. Can i file my 2012 taxes online now During the growing season, Clarke inspects the crop every few days to determine whether Houston is properly taking care of the crop. Can i file my 2012 taxes online now Houston furnishes all labor needed to grow and harvest the crop. Can i file my 2012 taxes online now The management decisions made by Clarke in connection with the care of the cotton crop and his regular inspection of the crop establish that he participates to a material degree in the cotton production operations. Can i file my 2012 taxes online now The income Clarke receives from his cotton farm is included in his self-employment earnings. Can i file my 2012 taxes online now Methods for Figuring Net Earnings There are three ways to figure your net earnings from self-employment. Can i file my 2012 taxes online now The regular method. Can i file my 2012 taxes online now The farm optional method. Can i file my 2012 taxes online now The nonfarm optional method. Can i file my 2012 taxes online now You must use the regular method unless you are eligible to use one or both of the optional methods. Can i file my 2012 taxes online now See Figure 12-1 , shown later. Can i file my 2012 taxes online now Figure 12-1. Can i file my 2012 taxes online now Can I Use the Optional Methods? Please click here for the text description of the image. Can i file my 2012 taxes online now Figure 12–1. Can i file my 2012 taxes online now Can I Use the Optional Methods? Why use an optional method?   You may want to use the optional methods (discussed later) when you have a loss or a small net profit and any one of the following applies. Can i file my 2012 taxes online now You want to receive credit for social security benefit coverage. Can i file my 2012 taxes online now You incurred child or dependent care expenses for which you could claim a credit. Can i file my 2012 taxes online now (An optional method may increase your earned income, which could increase your credit. Can i file my 2012 taxes online now ) You are entitled to the earned income credit. Can i file my 2012 taxes online now (An optional method may increase your earned income, which could increase your credit. Can i file my 2012 taxes online now ) You are entitled to the additional child tax credit. Can i file my 2012 taxes online now (An optional method may increase your earned income, which could increase your credit. Can i file my 2012 taxes online now ) Effects of using an optional method. Can i file my 2012 taxes online now   Using an optional method could increase your SE tax. Can i file my 2012 taxes online now Paying more SE tax may result in you getting higher social security disability or retirement benefits. Can i file my 2012 taxes online now   If you use either or both optional methods, you must figure and pay the SE tax due under these methods even if you would have had a smaller SE tax or no SE tax using the regular method. Can i file my 2012 taxes online now   The optional methods may be used only to figure your SE tax. Can i file my 2012 taxes online now To figure your income tax, include your actual self-employment earnings in gross income, regardless of which method you use to determine SE tax. Can i file my 2012 taxes online now Regular Method Multiply your total self-employment earnings by 92. Can i file my 2012 taxes online now 35% (. Can i file my 2012 taxes online now 9235) to get your net earnings under the regular method. Can i file my 2012 taxes online now See Short Schedule SE, line 4, or Long Schedule SE, line 4a. Can i file my 2012 taxes online now Net earnings figured using the regular method are also called “actual net earnings. Can i file my 2012 taxes online now ” Farm Optional Method Use the farm optional method only for self-employment earnings from a farming business. Can i file my 2012 taxes online now You can use this method if you meet either of the following tests. Can i file my 2012 taxes online now Your gross farm income is $6,960 or less. Can i file my 2012 taxes online now Your net farm profits are less than $5,024. Can i file my 2012 taxes online now Gross farm income. Can i file my 2012 taxes online now   Your gross farm income is the total of the amounts from: Schedule F (Form 1040), line 9, and Schedule K-1 (Form 1065), box 14, code B (from farm partnerships). Can i file my 2012 taxes online now Net farm profits. Can i file my 2012 taxes online now   Net farm profits generally are the total of the amounts from: Schedule F (Form 1040), line 34, and Schedule K-1 (Form 1065), box 14, code A (from farm partnerships). Can i file my 2012 taxes online now However, you may need to adjust the amount reported on Schedule K-1 if you are a general partner or if it is a loss. Can i file my 2012 taxes online now For more information, see Partnership income or loss , earlier. Can i file my 2012 taxes online now Figuring farm net earnings. Can i file my 2012 taxes online now   If you meet either of the two tests explained above, use Table 12-1. Can i file my 2012 taxes online now Figuring Farm Net Earnings , to figure your net earnings from self-employment under the farm optional method. Can i file my 2012 taxes online now Table 12-1. Can i file my 2012 taxes online now Figuring Farm Net Earnings IF your gross farm income  is. Can i file my 2012 taxes online now . Can i file my 2012 taxes online now . Can i file my 2012 taxes online now THEN your net earnings are equal to. Can i file my 2012 taxes online now . Can i file my 2012 taxes online now . Can i file my 2012 taxes online now $6,960 or less Two-thirds of your gross farm income. Can i file my 2012 taxes online now More than $6,960 $4,640 Optional method can reduce or eliminate SE tax. Can i file my 2012 taxes online now   If your gross farm income is $6,960 or less and your farm net earnings figured under the farm optional method are less than your actual net earnings, you can use the farm optional method to reduce or eliminate your SE tax. Can i file my 2012 taxes online now Your actual net earnings are your net earnings figured using the regular method, explained earlier. Can i file my 2012 taxes online now Example. Can i file my 2012 taxes online now Your gross farm income is $540 and your net farm profit is $460. Can i file my 2012 taxes online now Consequently, your net earnings figured under the farm optional method are $360 (2/3 of $540) and your actual net earnings are $425 (92. Can i file my 2012 taxes online now 35% of $460). Can i file my 2012 taxes online now You owe no SE tax if you use the optional method because your net earnings under the farm optional method are less than $400. Can i file my 2012 taxes online now Nonfarm Optional Method This is an optional method available for determining net earnings from nonfarm self-employment, much like the farm optional method. Can i file my 2012 taxes online now If you are also engaged in a nonfarm business, you may be able to use this method to figure your nonfarm net earnings. Can i file my 2012 taxes online now You can use this method even if you do not use the farm optional method for determining your farm net earnings and even if you have a net loss from your nonfarm business. Can i file my 2012 taxes online now For more information about the nonfarm optional method, see Publication 334. Can i file my 2012 taxes online now You cannot combine farm and nonfarm self-employment earnings to figure your net earnings under either of the optional methods. Can i file my 2012 taxes online now Using Both Optional Methods If you use both optional methods, you must add the net earnings figured under each method to arrive at your total net earnings from self-employment. Can i file my 2012 taxes online now You can report less than your total actual farm and nonfarm net earnings but not less than actual nonfarm net earnings. Can i file my 2012 taxes online now If you use both optional methods, you can report no more than $4,640 as your combined net earnings from self-employment. Can i file my 2012 taxes online now Reporting Self-Employment Tax Use Schedule SE (Form 1040) to figure and report your SE tax. Can i file my 2012 taxes online now Then, enter the SE tax on line 56 of Form 1040 and attach Schedule SE to Form 1040. Can i file my 2012 taxes online now Most taxpayers can use Section A–Short Schedule SE to figure their SE tax. Can i file my 2012 taxes online now However, certain taxpayers must use Section B–Long Schedule SE. Can i file my 2012 taxes online now Use the chart on page 1 of Schedule SE to find out which one to use. Can i file my 2012 taxes online now If you have to pay SE tax, you must file Form 1040 (with Schedule SE attached) even if you do not otherwise have to file a federal income tax return. Can i file my 2012 taxes online now Deduction for employer-equivalent portion of self-employment tax. Can i file my 2012 taxes online now   You can deduct the employer-equivalent portion of your SE tax in figuring your adjusted gross income. Can i file my 2012 taxes online now This deduction only affects your income tax. Can i file my 2012 taxes online now It does not affect either your net earnings from self-employment or your SE tax. Can i file my 2012 taxes online now   To deduct the tax, enter on Form 1040, line 27, the amount shown on Section A, Line 6, or Section B, line 13, Deduction for employer-equivalent portion of self-employment tax, of the Schedule SE. Can i file my 2012 taxes online now Joint return. Can i file my 2012 taxes online now   Even if you file a joint return, you cannot file a joint Schedule SE. Can i file my 2012 taxes online now This is true whether one spouse or both spouses have self-employment earnings. Can i file my 2012 taxes online now Your spouse is not considered self-employed just because you are. Can i file my 2012 taxes online now If both of you have self-employment earnings, each of you must complete a separate Schedule SE. Can i file my 2012 taxes online now However, if one spouse uses the Short Schedule SE and the other spouse has to use the Long Schedule SE, both can use the same form. Can i file my 2012 taxes online now Attach both schedules to the joint return. Can i file my 2012 taxes online now If you and your spouse operate a business as a partnership, see Business Owned and Operated by Spouses and Qualified joint venture , earlier, under Who Must Pay Self-Employment Tax . 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