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File 2011 Taxes Online Late

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File 2011 Taxes Online Late

File 2011 taxes online late Tax Changes for Businesses Table of Contents 2001 ChangesNew 5-Year Carryback Rule for Net Operating Losses (NOLs) Electronic Form 1099 Tax Incentives for New York Liberty Zone Other 2001 Changes 2002 ChangesNonaccrual-Experience Method Issuance of Qualified Zone Academy Bonds Depletion Work Opportunity Credit Expanded in New York Liberty Zone Credit For Pension Plan Startup Costs Welfare-to-Work Credit Extended Work Opportunity Credit Extended Electric and Clean-Fuel Vehicles Renewable Electricity Production Credit Later ChangesSpecial Depreciation Allowance Extension of Placed in Service Date Special Liberty Zone Depreciation Allowance for New and Used Property Depreciation of Property Used on Indian Reservations Indian Employment Credit Extended 2001 Changes New 5-Year Carryback Rule for Net Operating Losses (NOLs) If you have an NOL from a tax year ending during 2001 or 2002, you must generally carry back the entire amount of the NOL to the 5 tax years before the NOL year (the carryback period). File 2011 taxes online late However, you can still choose to use the previous carryback period. File 2011 taxes online late You also can choose not to carry back an NOL and only carry it forward. File 2011 taxes online late Individuals, estates, and trusts can file Form 1045, Application for Tentative Refund. File 2011 taxes online late Corporations can file Form 1139, Corporation Application for Tentative Refund. File 2011 taxes online late The instructions for these forms will be revised to reflect the new law. File 2011 taxes online late Electronic Form 1099 For tax years ending after March 9, 2002, most Forms 1099 can be furnished electronically if the recipient consents, according to IRS regulations, to receive it that way. File 2011 taxes online late Tax Incentives for New York Liberty Zone New tax benefits are provided for the parts of New York City damaged in the terrorist attacks on September 11, 2001. File 2011 taxes online late These benefits apply to the newly created New York Liberty Zone, which is the area located on or south of Canal Street, East Broadway (east of its intersection with Canal Street), or Grand Street (east of its intersection with East Broadway), in the Borough of Manhattan. File 2011 taxes online late Tax benefits for the New York Liberty Zone include the following. File 2011 taxes online late A special depreciation allowance equal to 30% of the adjusted basis of qualified Liberty Zone property. File 2011 taxes online late It is allowed for the year the property is placed in service. File 2011 taxes online late No alternative minimum tax depreciation adjustment for qualified Liberty Zone property. File 2011 taxes online late Classification of Liberty Zone leasehold improvement property as 5-year property. File 2011 taxes online late Authorization of the issuance of tax-exempt New York Liberty bonds to finance the acquisition, construction, reconstruction, and renovation of nonresidential real property, residential rental property, and public utility property in the Liberty Zone. File 2011 taxes online late An increased section 179 deduction for certain Liberty Zone property. File 2011 taxes online late Extension of the replacement period from 2 years to 5 years for certain property involuntarily converted as a result of the terrorist attacks on September 11, 2001, but only if substantially all of the use of the replacement property is in New York City. File 2011 taxes online late For more information about involuntary conversions, see Postponement of Gain in Publication 547, Casualties, Disasters, and Thefts. File 2011 taxes online late In addition, for 2002 and 2003, the work opportunity credit is expanded by creating a new targeted group, consisting generally of employees who work in the Liberty Zone or, in certain cases, in New York City outside the Liberty Zone. File 2011 taxes online late For more information, see Work Opportunity Credit Expanded in New York Liberty Zone under 2002 Changes, later. File 2011 taxes online late For more information about the 30% special depreciation allowance, Liberty Zone leasehold improvement property, or increased section 179 deduction, see New York Liberty Zone Benefits, in chapter 5. File 2011 taxes online late In addition, the tax benefits for the Liberty Zone will be covered in a new edition of Publication 954, Tax Incentives for Empowerment Zones and Other Distressed Communities, available later in 2002. File 2011 taxes online late Other 2001 Changes Other changes are discussed in the following chapters. File 2011 taxes online late Chapter 4 Car Expenses Chapter 5 Depreciation 2002 Changes Nonaccrual-Experience Method Under current law, if you perform services and use an accrual method of accounting, you do not accrue income which, based on experience, you expect to be uncollectible. File 2011 taxes online late Beginning in 2002, this rule only applies if you perform services in the fields of health, law, engineering, architecture, accounting, actuarial science, performing arts, and consulting, or your average annual gross receipts for the 3 prior tax years does not exceed $5,000,000. File 2011 taxes online late As under current law, the nonaccrual-experience method will not apply to amounts on which you charge interest or a late payment penalty. File 2011 taxes online late For more information, see Nonaccrual-Experience Method in chapter 11 of Publication 535, Business Expenses. File 2011 taxes online late Issuance of Qualified Zone Academy Bonds State and local governments issue qualified zone academy bonds to raise funds for the use of qualified zone academies. File 2011 taxes online late The amount of bonds that may be issued was limited to $400 million each year for 1998, 1999, 2000, and 2001. File 2011 taxes online late This provision has been extended to provide for an additional $400 million of bonds to be issued each year for 2002 and 2003. File 2011 taxes online late For more information about qualified zone academy bonds, see Publication 954, Tax Incentives for Empowerment Zones and Other Distressed Communities. File 2011 taxes online late Depletion The suspension of the taxable income limit on percentage depletion from the marginal production of oil and natural gas that was scheduled to expire for tax years beginning after 2001 has been extended to tax years beginning before 2004. File 2011 taxes online late For more information on marginal production, see section 613A(c) of the Internal Revenue Code. File 2011 taxes online late Work Opportunity Credit Expanded in New York Liberty Zone The work opportunity credit is expanded to include a new targeted group consisting generally of employees who perform substantially all their services: In the New York Liberty Zone (defined earlier under Tax Incentives for New York Liberty Zone, under 2001 Changes), or Elsewhere in New York City for a business that relocated from the Liberty Zone due to the destruction or damage of its place of business by the September 11, 2001, terrorist attack. File 2011 taxes online late The credit is available to employers for wages paid to new employees and existing employees for work performed during 2002 or 2003. File 2011 taxes online late Certain limits apply. File 2011 taxes online late For more information about the work opportunity credit, see Publication 954, Tax Incentives for Empowerment Zones and Other Distressed Communities. File 2011 taxes online late Credit For Pension Plan Startup Costs The credit for pension plan startup costs is now allowed for plans that become effective after December 31, 2001. File 2011 taxes online late Previously, the credit was only allowed for plans established after December 31, 2001. File 2011 taxes online late For more information on the credit, see Important Changes for 2002 in Publication 560, Retirement Plans for Small Business. File 2011 taxes online late Welfare-to-Work Credit Extended The welfare-to-work credit that was scheduled to expire for wages paid to individuals who began working for you after 2001 has been extended to include wages paid to qualified individuals who begin work for you in 2002 or 2003. File 2011 taxes online late For more information on the welfare-to-work credit, see Publication 954, Tax Incentives for Empowerment Zones and Other Distressed Communities. File 2011 taxes online late Work Opportunity Credit Extended The work opportunity credit that was scheduled to expire for wages paid to individuals who began working for you after 2001 has been extended to include wages paid to qualified individuals who begin work for you in 2002 or 2003. File 2011 taxes online late For more information about the work opportunity credit, see Publication 954, Tax Incentives for Empowerment Zones and Other Distressed Communities. File 2011 taxes online late Electric and Clean-Fuel Vehicles The maximum clean-fuel vehicle deduction and qualified electric vehicle credit were scheduled to be 25% lower for 2002 and both were scheduled to be phased out completely by 2005. File 2011 taxes online late The full deduction and credit are now allowed for qualified property placed in service in 2002 and 2003. File 2011 taxes online late The phaseout of the deduction and the credit will begin in 2004, and no deduction or credit will be allowed for property placed in service after 2006. File 2011 taxes online late For more information about electric and clean-fuel vehicles, see chapter 12 in Publication 535, Business Expenses. File 2011 taxes online late Renewable Electricity Production Credit The renewable electricity production credit is extended to include electricity produced by facilities placed in service after 2001 and before 2004. File 2011 taxes online late Later Changes Special Depreciation Allowance You can claim the special depreciation allowance (an additional 30% depreciation deduction) for new property that you acquire before September 11, 2004, and place in service for your business generally before January 1, 2005, if you meet the other requirements for qualified property covered in chapter 5. File 2011 taxes online late Accordingly, you will generally no longer be able to claim the special depreciation allowance for the qualified property if you acquire it after September 10, 2004, or place it in service for your business after December 31, 2004. File 2011 taxes online late However, you will be able to claim the special Liberty Zone depreciation allowance (an additional 30% depreciation deduction) for most qualified property if you place it in service in the Liberty Zone after December 31, 2004, and generally before January 1, 2007, provided you meet the other requirements for qualified Liberty Zone property covered in chapter 5. File 2011 taxes online late Extension of Placed in Service Date To qualify for the special depreciation allowance, your property must meet certain tests, including the placed in service date test, as well as the other requirements covered in chapter 5 of this publication. File 2011 taxes online late To meet the placed in service date test, your property must generally be placed in service for use in your trade or business or for the production of income after September 10, 2001, and before January 1, 2005. File 2011 taxes online late However, certain property placed in service before January 1, 2006, may meet this test. File 2011 taxes online late Transportation property and property with a recovery period of 10 years or longer meet the test if one of the following applies. File 2011 taxes online late The property has an estimated production period of more than 2 years. File 2011 taxes online late The property has an estimated production period of more than 1 year and it costs more than $1 million. File 2011 taxes online late Transportation property is any tangible personal property used in the trade or business of transporting persons or property. File 2011 taxes online late For property that qualifies for the special depreciation allowance solely because of the one-year extension of the placed in service date, only the part of the basis attributable to manufacture, construction, or production before September 11, 2004, is eligible for the special depreciation allowance. File 2011 taxes online late Special Liberty Zone Depreciation Allowance for New and Used Property You can claim the special Liberty Zone depreciation allowance (an additional 30% depreciation deduction) for used property that you acquire after September 10, 2001, if the property meets the requirements listed under Qualified Liberty Zone Property in chapter 5 of this publication. File 2011 taxes online late You will be able to claim the allowance for both new and used property that you acquire after September 10, 2004, provided the property meets the other requirements for qualified Liberty Zone property. File 2011 taxes online late Depreciation of Property Used on Indian Reservations The special depreciation rules that apply to qualified property used on an Indian reservation were scheduled to expire for property placed in service after 2003. File 2011 taxes online late These special rules have been extended to include property placed in service in 2004. File 2011 taxes online late For more information about these rules, see Publication 946, How To Depreciate Property. File 2011 taxes online late Indian Employment Credit Extended The Indian employment credit that was scheduled to expire for tax years beginning after 2003 has been extended to include a tax year beginning in 2004. File 2011 taxes online late For more information about this credit, see Publication 954, Tax Incentives for Empowerment Zones and Other Distressed Communities. File 2011 taxes online late Prev  Up  Next   Home   More Online Publications
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Understanding Your 1099-K

The 1099-K is an IRS information return for reporting certain payment transactions to improve voluntary tax compliance. You should get a 1099-K by the end of January 2014 if, in 2013 you received payments from:

  • payment card transactions (e.g., debit or credit cards)
  • in settlement of third party payment networks (i.e., online sellers) above the minimum reporting thresholds
    -gross payments that exceed $20,000, AND
    -more than 200 such transactions.

Report 1099-K Income
Report the gross receipts or sales from all business operations in any amounts shown on Form(s) 1099-K.

If you get a Form 1099-K for amounts that belong to another person, or are a co-owner who may need to file a Form 1099-K or other information returns for other owners, check the General Instructions for Certain Information Returns.

If you are an independent contractor, the trade or business should continue to report payments made to you on Form 1099-MISC as they have done in the past. No Form 1099-K should be issued.

Make sure the merchant card or third-party clearing house has your correct Taxpayer Identification Number (TIN) by checking the TIN on Form 1099-K against the TIN you reported on Form W-9.

More Info
If you have questions about the amount reported, contact the filer (see the upper left corner of Form 1099-K). If you have questions about the merchant or third party transaction network, find the contact in the lower left corner of Form 1099-K.

 

 

Page Last Reviewed or Updated: 20-Mar-2014

The File 2011 Taxes Online Late

File 2011 taxes online late Index A Accounting method Accrual, Accrual Method, Accrual method. File 2011 taxes online late Automatic procedures, Automatic change procedures. File 2011 taxes online late Cash, Cash Method, Cash method. File 2011 taxes online late Change in, Change in Accounting Method Combination, Combination Method Special, Special Methods Accounting periods, Accounting Periods Accrual method Income - general rule, Income—General Rule Income - special rules, Income—Special Rules Of accounting, Accrual Method Adjusted basis, Adjusted basis. File 2011 taxes online late Administrator, Executor or administrator. File 2011 taxes online late Alternative fuel vehicle refueling property credit, Alternative fuel vehicle refueling property credit (Form 8911). File 2011 taxes online late Alternative motor vehicle credit, Alternative motor vehicle credit (Form 8910). File 2011 taxes online late Appeal rights, Appeals. File 2011 taxes online late Appreciation, Appreciation. File 2011 taxes online late Audits, Examinations (audits). File 2011 taxes online late Automobile (see Car expenses) B Bad debts, Bad Debts Barter income, Bartering for Property or Services Basis of property, Basis. File 2011 taxes online late Bribes, Expenses You Cannot Deduct Business expenses, Business Expenses Business income, Business Income Business use of your home, Business Use of Your Home C Canceled debt, Canceled Debt Cancellation of qualified real property business debt, Cancellation of qualified real property business debt. File 2011 taxes online late Capital gain or loss, Is My Gain or Loss Ordinary or Capital? Car expenses, Car and Truck Expenses, Methods for Deducting Car and Truck Expenses Carbon dioxide sequestration credit, Carbon dioxide sequestration credit (Form 8933). File 2011 taxes online late Cash discount, Cash discounts. File 2011 taxes online late , Cash discounts. File 2011 taxes online late Cash method Expenses, Expenses Income, Income Changing accounting method, Changing accounting method. File 2011 taxes online late Charitable contributions, Expenses You Cannot Deduct Child employed by parent, Child employed by parent. File 2011 taxes online late Claim for refund, Refunds. File 2011 taxes online late Collection of tax, Collections. File 2011 taxes online late Combination method of accounting, Combination Method Comments on publication, Comments and suggestions. File 2011 taxes online late Condemned property, Condemned property. File 2011 taxes online late Consignments, Consignments. File 2011 taxes online late Construction allowances, Construction allowances. File 2011 taxes online late Cost of goods sold, How To Figure Cost of Goods Sold Credit Alternative fuel vehicle refueling property, Alternative fuel vehicle refueling property credit (Form 8911). File 2011 taxes online late Alternative motor vehicle, Alternative motor vehicle credit (Form 8910). File 2011 taxes online late Carbon dioxide sequestration, Carbon dioxide sequestration credit (Form 8933). File 2011 taxes online late Disabled access, Disabled access credit (Form 8826). File 2011 taxes online late Distilled spirits, Distilled spirits credit (Form 8906). File 2011 taxes online late Employer-provided childcare, Credit for employer-provided childcare facilities and services (Form 8882). File 2011 taxes online late How to claim, How To Claim the Credit Indian coal, Renewable electricity, refined coal, and Indian coal production credit (Form 8835). File 2011 taxes online late Investment, Investment credit (Form 3468). File 2011 taxes online late Low sulfur diesel fuel production, Low sulfur diesel fuel production credit (Form 8896). File 2011 taxes online late Low-income housing, Low-income housing credit (Form 8586). File 2011 taxes online late New markets, New markets credit (Form 8874). File 2011 taxes online late Nonconventional source fuel, Nonconventional source fuel credit (Form 8907). File 2011 taxes online late Orphan drug, Orphan drug credit (Form 8820). File 2011 taxes online late Qualified plug-in electric drive motor vehicle, Qualified plug-in electric drive motor vehicle credit (Form 8936). File 2011 taxes online late Refined coal, Renewable electricity, refined coal, and Indian coal production credit (Form 8835). File 2011 taxes online late Renewable electricity, Renewable electricity, refined coal, and Indian coal production credit (Form 8835). File 2011 taxes online late Small employer health insurance premiums, Credit for small employer health insurance premiums (Form 8941). File 2011 taxes online late Small employer pension plan startup costs, Credit for small employer pension plan startup costs (Form 8881). File 2011 taxes online late Taxes paid on certain employee tips, Credit for employer social security and Medicare taxes paid on certain employee tips (Form 8846). File 2011 taxes online late Work opportunity, Work opportunity credit (Form 5884). File 2011 taxes online late D Damages, Damages. File 2011 taxes online late Debt Bad, Bad Debts Canceled, Canceled Debt Qualified real property business, Qualified real property business debt. File 2011 taxes online late Refund offset against, Offset against debts. File 2011 taxes online late Definitions Accounting methods, Accounting Methods Accounting periods, Accounting Periods Barter, Bartering for Property or Services Basis, Basis. File 2011 taxes online late Business bad debt, Business bad debt. File 2011 taxes online late Calendar tax year, Calendar tax year. File 2011 taxes online late Cash discount, Cash discounts. File 2011 taxes online late , Cash discounts. File 2011 taxes online late Disposition of property, What Is a Disposition of Property? Drawing account, Merchandise withdrawn from sale. File 2011 taxes online late Entertainment expenses, Entertainment expenses. File 2011 taxes online late Fair market value, Fair market value. File 2011 taxes online late Fiscal tax year, Fiscal tax year. File 2011 taxes online late Fringe benefit, Fringe benefits. File 2011 taxes online late Local transportation expenses, Local transportation expenses. File 2011 taxes online late Necessary expense, Introduction Net operating loss, Net Operating Losses (NOLs) Nonbusiness bad debt, Nonbusiness bad debts. File 2011 taxes online late Ordinary expense, Introduction Principal place of business, Principal place of business. File 2011 taxes online late Qualified long-term real property, Qualified long-term real property. File 2011 taxes online late Qualified real property business debt, Cancellation of qualified real property business debt. File 2011 taxes online late Rent, Rent Expense Restricted property, Other Income Retail space, Retail space. File 2011 taxes online late Self-employment (SE) tax, Self-Employment (SE) Tax Sole proprietor, Sole proprietor. File 2011 taxes online late Tax home, Local transportation expenses. File 2011 taxes online late Trade discount, Trade discounts. File 2011 taxes online late , Cash discounts. File 2011 taxes online late Travel expenses, Travel, Meals, and Entertainment Depreciation Deduction, Depreciation Listed property, Listed property. File 2011 taxes online late Depreciation, recapture, Recapture of depreciation. File 2011 taxes online late Direct seller, Direct seller. File 2011 taxes online late , Real estate agent or direct seller. File 2011 taxes online late Disabled access credit, Disabled access credit (Form 8826). File 2011 taxes online late Disposition of property Business property, Introduction Installment sale, Installment sales. File 2011 taxes online late , Installment sales. File 2011 taxes online late Like-kind exchange, Like-kind exchanges. File 2011 taxes online late , Like-kind exchanges. File 2011 taxes online late , Exchange of like-kind property. File 2011 taxes online late Nontaxable exchange, Nontaxable exchanges. File 2011 taxes online late Sale of a business, Sale of a business. File 2011 taxes online late Distilled spirits credit, Distilled spirits credit (Form 8906). File 2011 taxes online late Dividend income, Interest and Dividend Income Donation of inventory, Donation of inventory. File 2011 taxes online late Drawing account, Merchandise withdrawn from sale. File 2011 taxes online late Due date of return, When Is My Tax Return Due? E e-file, IRS e-file (Electronic Filing) Economic injury, Economic injury. File 2011 taxes online late EFTPS, EFTPS Electronic filing, IRS e-file (Electronic Filing) Employee, Employee. File 2011 taxes online late Employee benefit programs, Fringe benefits. File 2011 taxes online late Employees' pay, Employees' Pay Employer identification number (EIN), Employer identification number (EIN). File 2011 taxes online late Employment taxes About, Employment Taxes Deduction for, Employment taxes. File 2011 taxes online late Entertainment expenses, Entertainment expenses. File 2011 taxes online late (see Travel expenses) Escrow, payments placed in, Payment placed in escrow. File 2011 taxes online late Estimated tax, How Do I Pay Income Tax? Examinations (audits), Examinations (audits). File 2011 taxes online late Excise taxes About, Excise Taxes Deduction for, Excise taxes. File 2011 taxes online late Executor, Executor or administrator. File 2011 taxes online late Expenses, Business Expenses Bad debts, Bad Debts Car, Car and Truck Expenses Depreciation, Depreciation Employees' pay, Employees' Pay Entertainment, Travel, Meals, and Entertainment Home, business use, Business Use of Your Home Insurance, Insurance Interest, Interest Legal and professional fees, Legal and Professional Fees Meals, Travel, Meals, and Entertainment Nondeductible, Expenses You Cannot Deduct Other, Other Expenses You Can Deduct Pension plans, Pension Plans Rent, Rent Expense Taxes, Taxes Travel, Travel, Meals, and Entertainment Truck, Car and Truck Expenses F Fair market value, Fair market value. File 2011 taxes online late Filing business taxes, Filing and Paying Business Taxes Fishing crew member, Fishing crew member. File 2011 taxes online late , Fishing crew member. File 2011 taxes online late Form 1040 (tax return), How Do I File? 1040-ES (estimated tax), How Do I Pay Income Tax? 1040-V (voucher), Balance due. File 2011 taxes online late 1099-B (barter), Information returns. File 2011 taxes online late 1099-MISC (miscellaneous), Form 1099-MISC. File 2011 taxes online late , Information returns. File 2011 taxes online late 1128 (change tax year), Change in tax year. File 2011 taxes online late 2210 (underpayment of estimated tax), Penalty for underpayment of tax. File 2011 taxes online late 2290 (excise tax for heavy trucks), Form 2290. File 2011 taxes online late 3115 (change accounting method), Change in Accounting Method 3468 (investment credit), Investment credit (Form 3468). File 2011 taxes online late 3800 (general business credit), Useful Items - You may want to see: 4562 (depreciation), Form 4562. File 2011 taxes online late 4684 (casualty and theft), Casualties and thefts. File 2011 taxes online late 4797 (sale of business property), Dispositions of business property and depreciable property. File 2011 taxes online late , Condemned property. File 2011 taxes online late , Listed property. File 2011 taxes online late 4868 (extension), When Is My Tax Return Due? 5884 (work opportunity credit), Work opportunity credit (Form 5884). File 2011 taxes online late 6251 (alternative minimum tax), Useful Items - You may want to see: 6252 (installment sale), Installment sales. File 2011 taxes online late 720 (excise tax return), Form 720. File 2011 taxes online late 8300 (cash payments over $10,000), Form 8300. File 2011 taxes online late 8586 (low-income housing), Low-income housing credit (Form 8586). File 2011 taxes online late 8594 (asset acquisition), Sale of a business. File 2011 taxes online late 8820 (orphan drug credit), Orphan drug credit (Form 8820). File 2011 taxes online late 8824 (like-kind exchange), Like-kind exchanges. File 2011 taxes online late , Like-kind exchanges. File 2011 taxes online late 8826 (disabled access credit), Disabled access credit (Form 8826). File 2011 taxes online late 8829 (business in home), Deduction limit. File 2011 taxes online late 8835 (renewable electricity, coal credit), Renewable electricity, refined coal, and Indian coal production credit (Form 8835). File 2011 taxes online late 8846 (credit for social security on tip income), Credit for employer social security and Medicare taxes paid on certain employee tips (Form 8846). File 2011 taxes online late 8857 (innocent spouse), Innocent spouse relief. File 2011 taxes online late 8874 (new markets credit), New markets credit (Form 8874). File 2011 taxes online late 8879 (self-selected PIN), Using an Authorized IRS e-file Provider 8881 (pension plan startup costs credit), Credit for small employer pension plan startup costs (Form 8881). File 2011 taxes online late 8882 (employer-provided childcare credit), Credit for employer-provided childcare facilities and services (Form 8882). File 2011 taxes online late 8886 (transaction statement), Reminders 8896 (low sulfur diesel fuel production credit), Low sulfur diesel fuel production credit (Form 8896). File 2011 taxes online late 8906 (distilled spirits credit), Distilled spirits credit (Form 8906). File 2011 taxes online late 8907 (nonconventional fuel credit), Nonconventional source fuel credit (Form 8907). File 2011 taxes online late 8910 (alternative vehicle credit), Alternative motor vehicle credit (Form 8910). File 2011 taxes online late , Car and Truck Expenses 8911 (alternative fuel refueling property credit), Alternative fuel vehicle refueling property credit (Form 8911). File 2011 taxes online late 8933 (carbon dioxide sequestration credit), Carbon dioxide sequestration credit (Form 8933). File 2011 taxes online late 8936 (qualified plug-in electric drive motor vehicle), Qualified plug-in electric drive motor vehicle credit (Form 8936). File 2011 taxes online late 8941 (small employer health insurance premiums), Credit for small employer health insurance premiums (Form 8941). File 2011 taxes online late 982 (discharge of indebtedness), Exclusions Schedule C (sole proprietor), How Do I File? Schedule C-EZ (sole proprietor), How Do I File? Schedule SE (self-employment tax), Who must pay self-employment tax. File 2011 taxes online late SS-4 (application for EIN), Employer identification number (EIN). File 2011 taxes online late SS-5 (application for SSN), Social security number (SSN). File 2011 taxes online late W-2 (report wages), Form W-2. File 2011 taxes online late W-4 (employee withholding), Employee. File 2011 taxes online late W-7 (application for ITIN), Individual taxpayer identification number (ITIN). File 2011 taxes online late W-9 (request for TIN), Other payee. File 2011 taxes online late Fringe benefits, Fringe benefits. File 2011 taxes online late Fuel taxes, Fuel taxes. File 2011 taxes online late G Gains and losses, Gains and losses. File 2011 taxes online late General business credits, General Business Credits, Business Credits Gross profit Accuracy, Testing Gross Profit Accuracy Additions to, Additions to Gross Profit Guidelines for selected occupations, Guidelines for Selected Occupations (see also Occupations, selected) H Health insurance, deduction for self-employed, Self-employed health insurance deduction. File 2011 taxes online late Home, business use of, Business Use of Your Home Hotels, boarding houses, and apartments, Hotels, boarding houses, and apartments. File 2011 taxes online late Husband and wife business, Business owned and operated by spouses. File 2011 taxes online late I Identification numbers, Identification Numbers Income, Items That Are Not Income (see also Not income) Accounting for your, Accounting for Your Income Barter, Bartering for Property or Services Business, Business Income Damages, Damages. File 2011 taxes online late Gains and losses, Gains and losses. File 2011 taxes online late Kickbacks, Kickbacks. File 2011 taxes online late Kinds of income, Kinds of Income Lost income payments, Lost income payments. File 2011 taxes online late Other, Other Income Paid to a third party, Income paid to a third party. File 2011 taxes online late Personal property rent, Personal Property Rents Promissory notes, Promissory notes. File 2011 taxes online late Recapture of depreciation, Recapture of depreciation. File 2011 taxes online late Recovery of items previously deducted, Recovery of items previously deducted. File 2011 taxes online late Rental, Real Estate Rents, Personal Property Rents Restricted property, Restricted property. File 2011 taxes online late Income tax About, Income Tax Deduction for, Income taxes. File 2011 taxes online late How to pay, How Do I Pay Income Tax? Underpayment penalty, Penalty for underpayment of tax. File 2011 taxes online late Income tax return, who must file, Do I Have To File an Income Tax Return? Independent contractor, Independent contractor. File 2011 taxes online late , Employment Taxes, Sole proprietor or independent contractor. File 2011 taxes online late Individual taxpayer identification number (ITIN), Individual taxpayer identification number (ITIN). File 2011 taxes online late Information returns, Information Returns Information, How to get more, How To Get More Information Innocent spouse relief, Innocent spouse relief. File 2011 taxes online late Installment sales, Installment sales. File 2011 taxes online late Insurance Expense, Insurance Nondeductible premiums, Nondeductible premiums. File 2011 taxes online late Prepayment, Prepayment. File 2011 taxes online late Proceeds, Insurance proceeds. File 2011 taxes online late Self-employed health, Self-employed health insurance deduction. File 2011 taxes online late Insurance agent Former, Insurance agent, former. File 2011 taxes online late Retired, Insurance agent, retired. File 2011 taxes online late Interest Expenses, Interest Income, Interest and Dividend Income Inventories, Inventories Investment credit, Investment credit (Form 3468). File 2011 taxes online late K Kickbacks, Kickbacks. File 2011 taxes online late , Expenses You Cannot Deduct L Lease bonus, Lease bonus. File 2011 taxes online late Lease cancellation payments, Lease cancellation payments. File 2011 taxes online late Legal fees, Legal and Professional Fees Like-kind exchanges, Like-kind exchanges. File 2011 taxes online late , Exchange of like-kind property. File 2011 taxes online late Limited liability company, Limited liability company (LLC). File 2011 taxes online late Listed property, Listed property. File 2011 taxes online late Lobbying expense, Expenses You Cannot Deduct Local transportation expenses, Local transportation expenses. File 2011 taxes online late Lodging, Meals and lodging. File 2011 taxes online late Long-term capital gain or loss, Is My Capital Gain or Loss Short Term or Long Term? Lost income payments, Lost income payments. File 2011 taxes online late Low sulfur diesel fuel production credit, Low sulfur diesel fuel production credit (Form 8896). File 2011 taxes online late Low-income housing credit, Low-income housing credit (Form 8586). File 2011 taxes online late M Meals, Meals and lodging. File 2011 taxes online late (see Travel expenses) Methods for figuring net earnings, Methods for Figuring Net Earnings Mileage rate for vehicles, Standard mileage rate. File 2011 taxes online late Motor vehicle, alternative credit, Alternative motor vehicle credit (Form 8910). File 2011 taxes online late N Net operating losses, Net Operating Losses (NOLs) Net profit or loss, Introduction New markets credit, New markets credit (Form 8874). File 2011 taxes online late Newspaper carrier or distributor, Newspaper carrier or distributor. File 2011 taxes online late Newspaper or magazine vendor, Newspaper or magazine vendor. File 2011 taxes online late Nonbusiness bad debt, Nonbusiness bad debts. File 2011 taxes online late Nonconventional source fuel credit, Nonconventional source fuel credit (Form 8907). File 2011 taxes online late Nondeductible insurance premiums, Nondeductible premiums. File 2011 taxes online late Nonemployee compensation, Introduction Nontaxable exchanges, Nontaxable exchanges. File 2011 taxes online late Not income Appreciation, Appreciation. File 2011 taxes online late Consignments, Consignments. File 2011 taxes online late Constructions allowances, Construction allowances. File 2011 taxes online late Exchange of like-kind property, Exchange of like-kind property. File 2011 taxes online late Leasehold improvements, Leasehold improvements. File 2011 taxes online late Loans, Loans. File 2011 taxes online late Sales tax, Sales tax. File 2011 taxes online late Not-for-profit activities, Not-for-Profit Activities Notary public, Notary public. File 2011 taxes online late , Notary public. File 2011 taxes online late O Occupations, selected Administrator, Executor or administrator. File 2011 taxes online late Direct seller, Direct seller. File 2011 taxes online late , Real estate agent or direct seller. File 2011 taxes online late Executor, Executor or administrator. File 2011 taxes online late Fishing crew member, Fishing crew member. File 2011 taxes online late Insurance agent, former, Insurance agent, former. File 2011 taxes online late Insurance agent, retired, Insurance agent, retired. File 2011 taxes online late Newspaper carrier or distributor, Newspaper carrier or distributor. File 2011 taxes online late Newspaper or magazine vendor, Newspaper or magazine vendor. File 2011 taxes online late Notary public, Notary public. File 2011 taxes online late Public official, Public official. File 2011 taxes online late Real estate agent, Real estate agent or direct seller. File 2011 taxes online late Securities dealer, Securities dealer. File 2011 taxes online late Securities trader, Securities trader. File 2011 taxes online late Office in the home, Office in the home. File 2011 taxes online late (see also Business use of your home) Optional methods, using both, Using Both Optional Methods Ordinary gain or loss, Is My Gain or Loss Ordinary or Capital? Orphan drug credit, Orphan drug credit (Form 8820). File 2011 taxes online late P Parking fees, Parking fees and tolls. File 2011 taxes online late Partners, husband and wife, Business owned and operated by spouses. File 2011 taxes online late Pay, kinds of, Kinds of pay. File 2011 taxes online late Paying Business taxes, Filing and Paying Business Taxes Income tax, How Do I Pay Income Tax? Payments to third parties, Payments to third parties. File 2011 taxes online late Penalties and fines, Expenses You Cannot Deduct Penalty Failure to file Form 8300, Penalties. File 2011 taxes online late Failure to file information returns, Penalties. File 2011 taxes online late Failure to furnish correct payee statements, Penalties. File 2011 taxes online late Underpayment of tax, Penalty for underpayment of tax. File 2011 taxes online late Waiver of, Waiver of penalties. File 2011 taxes online late Pension plans, Pension Plans Personal property tax, Personal property tax. File 2011 taxes online late Prepaid expense Extends useful life, Prepayment. File 2011 taxes online late Rent, Rent paid in advance. File 2011 taxes online late Professional fees, Legal and Professional Fees Promissory notes, Promissory notes. File 2011 taxes online late Public official, Public official. File 2011 taxes online late Punitive damages, Punitive damages. File 2011 taxes online late Q Qualified plug-in electric drive motor vehicle credit, Qualified plug-in electric drive motor vehicle credit (Form 8936). File 2011 taxes online late Qualified real property business debt, Qualified real property business debt. File 2011 taxes online late R Real estate Agent, Real estate agent or direct seller. File 2011 taxes online late Dealer, Real estate dealer. File 2011 taxes online late Rent, Real Estate Rents Taxes, Real estate taxes. File 2011 taxes online late Recovery of items previously deducted, Recovery of items previously deducted. File 2011 taxes online late Refund Inquiries, Refund inquiries. File 2011 taxes online late Offsets against debts, Offset against debts. File 2011 taxes online late Related persons Unreasonable rent, Unreasonable rent. File 2011 taxes online late Renewable electricity, refined coal, and Indian coal production credit, Renewable electricity, refined coal, and Indian coal production credit (Form 8835). File 2011 taxes online late Rent expense, Rent Expense Rental income, Real Estate Rents Repayment of income, Repayment of income. File 2011 taxes online late Reportable transaction disclosure statement, Reminders Reporting self-employment tax, Reporting Self-Employment Tax Restricted property, Restricted property. File 2011 taxes online late Retirement plans (see Pension plans) S Salaries, Employees' Pay Sale of a business, Sale of a business. File 2011 taxes online late Sale of property, What Is a Disposition of Property? (see also Disposition of property) Sales of assets, Introduction Sales tax, Sales tax. File 2011 taxes online late Schedule C, How Do I File? Schedule C-EZ, How Do I File? Schedule SE (Form 1040), Who must pay self-employment tax. File 2011 taxes online late Schedule SE, filing requirement, Reporting Self-Employment Tax SE tax About, Self-Employment (SE) Tax Aliens, Aliens. File 2011 taxes online late Child employed by parent, Child employed by parent. File 2011 taxes online late Church employee, Church employee. File 2011 taxes online late Community property income, Community Property Income Deduction for, Self-employment tax. File 2011 taxes online late Earning credits, Earning credits in 2013 and 2014. File 2011 taxes online late Effects of using an optional method, Effects of using an optional method. File 2011 taxes online late Farm optional method, Farm Optional Method Fiscal year filer, Fiscal Year Filer Fishing crew member, Fishing crew member. File 2011 taxes online late Gain or loss, Gain or Loss Government employee, State or local government employee. File 2011 taxes online late , Foreign government or international organization employee. File 2011 taxes online late Joint return, Joint return. File 2011 taxes online late Lost income payments, Lost Income Payments Maximum earnings For 2011, What's New for 2013, Maximum earnings subject to SE tax. File 2011 taxes online late Subject to, Maximum earnings subject to self-employment tax. File 2011 taxes online late Methods for figuring net earnings, Methods for Figuring Net Earnings More than one business, More Than One Business, More than one business. File 2011 taxes online late Nonfarm optional method, Nonfarm Optional Method Notary public, Notary public. File 2011 taxes online late Optional methods Farm, Farm Optional Method Nonfarm, Nonfarm Optional Method Rate, SE tax rate. File 2011 taxes online late Regular method, Regular Method Residing abroad, U. File 2011 taxes online late S. File 2011 taxes online late citizen or resident alien residing abroad. File 2011 taxes online late Special rules and exceptions, Special Rules and Exceptions Tax rate, SE tax rate. File 2011 taxes online late Time limit for posting income, The Social Security Administration (SSA) time limit for posting self-employment income. File 2011 taxes online late Who must pay, Who Must Pay SE Tax? Why use an optional method, Why use an optional method? Section 179 Deduction, Section 179 deduction. File 2011 taxes online late Property, Section 179 property. File 2011 taxes online late Securities Dealer, Securities dealer. File 2011 taxes online late Trader, Securities trader. File 2011 taxes online late Self-employed health insurance deduction, Self-employed health insurance deduction. File 2011 taxes online late Self-employment tax (see SE tax) Settlement payments, Settlement payments. File 2011 taxes online late Short-term capital gain or loss, Is My Capital Gain or Loss Short Term or Long Term? Signature, electronic, Electronic signatures. File 2011 taxes online late Small Business Administration, Small Business Administration Small employer health insurance premiums credit, Credit for small employer health insurance premiums (Form 8941). File 2011 taxes online late Social security coverage, Social security coverage. File 2011 taxes online late Social security number (SSN), Social security number (SSN). File 2011 taxes online late Sole proprietor, Sole proprietor. File 2011 taxes online late , Sole proprietor or independent contractor. File 2011 taxes online late Sport utility vehicle, Section 179 deduction. File 2011 taxes online late Standard mileage rate, Standard mileage rate. File 2011 taxes online late For 2011, What's New for 2013 Statutory employee, Statutory employee. File 2011 taxes online late Suggestions for publication, Comments and suggestions. File 2011 taxes online late SUV, Section 179 deduction. File 2011 taxes online late T Tax home, Local transportation expenses. File 2011 taxes online late , Travel expenses. File 2011 taxes online late Tax preparation fees, Tax preparation fees. File 2011 taxes online late Tax refund Claim for, Refunds. File 2011 taxes online late Offset against debts, Offset against debts. File 2011 taxes online late Tax return How to file, How Do I File? Who must file, Do I Have To File an Income Tax Return? Tax year, Accounting Periods Calendar, Calendar tax year. File 2011 taxes online late Change in, Change in tax year. File 2011 taxes online late Fiscal, Fiscal tax year. File 2011 taxes online late Taxes Deduction for, Taxes Employment, Employment Taxes, Employment taxes. File 2011 taxes online late Excise, Excise Taxes, Excise taxes. File 2011 taxes online late Fuel, Fuel taxes. File 2011 taxes online late Income, Income Tax, Income taxes. File 2011 taxes online late Paid on certain employee tips, Credit for employer social security and Medicare taxes paid on certain employee tips (Form 8846). File 2011 taxes online late Personal property, Personal property tax. File 2011 taxes online late Real estate, Real estate taxes. File 2011 taxes online late Sales, Sales tax. File 2011 taxes online late Self-employment, Self-Employment (SE) Tax, Self-employment tax. File 2011 taxes online late Taxpayer rights, Declaration of Taxpayer Rights Third parties, Payments to, Payments to third parties. File 2011 taxes online late Tolls, Parking fees and tolls. File 2011 taxes online late Trade discount, Trade discounts. File 2011 taxes online late , Trade discounts. File 2011 taxes online late Trade or business, Trade or business. File 2011 taxes online late Trailer park owner, Trailer park owner. File 2011 taxes online late Transportation expenses, Local transportation expenses. File 2011 taxes online late Travel expenses, Travel expenses. File 2011 taxes online late U Underpayment of tax penalty, Penalty for underpayment of tax. File 2011 taxes online late Uniform capitalization rules, Uniform Capitalization Rules W Wages, Employees' Pay Work opportunity credit, Work opportunity credit (Form 5884). File 2011 taxes online late Prev  Up     Home   More Online Publications