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Form 1040nr

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Form 1040nr

Form 1040nr Publication 225 - Introductory Material Table of Contents IntroductionOrdering forms and publications. Form 1040nr Tax questions. Form 1040nr Future Developments What's New for 2013 What's New for 2014 Reminders Introduction You are in the business of farming if you cultivate, operate, or manage a farm for profit, either as owner or tenant. Form 1040nr A farm includes livestock, dairy, poultry, fish, fruit, and truck farms. Form 1040nr It also includes plantations, ranches, ranges, and orchards. Form 1040nr This publication explains how the federal tax laws apply to farming. Form 1040nr Use this publication as a guide to figure your taxes and complete your farm tax return. Form 1040nr If you need more information on a subject, get the specific IRS tax publication covering that subject. Form 1040nr We refer to many of these free publications throughout this publication. Form 1040nr See chapter 16 for information on ordering these publications. Form 1040nr The explanations and examples in this publication reflect the Internal Revenue Service's interpretation of tax laws enacted by Congress, Treasury regulations, and court decisions. Form 1040nr However, the information given does not cover every situation and is not intended to replace the law or change its meaning. Form 1040nr This publication covers subjects on which a court may have made a decision more favorable to taxpayers than the interpretation of the Service. Form 1040nr Until these differing interpretations are resolved by higher court decisions, or in some other way, this publication will continue to present the interpretation of the Service. Form 1040nr The IRS Mission. Form 1040nr   Provide America's taxpayers top quality service by helping them understand and meet their tax responsibilities and by applying the tax law with integrity and fairness to all. Form 1040nr Comments and suggestions. Form 1040nr   We welcome your comments about this publication and your suggestions for future editions. Form 1040nr   You can write to us at the following address: Internal Revenue Service Business Forms and Publications Branch SE:W:CAR:MP:T:B 1111 Constitution Ave. Form 1040nr NW, IR-6526 Washington, DC 20224   We respond to many letters by telephone. Form 1040nr Therefore, it would be helpful if you would include your daytime phone number, including the area code, in your correspondence. Form 1040nr   You can email us at taxforms@irs. Form 1040nr gov. Form 1040nr Please put “Publications Comment” on the subject line. Form 1040nr You can also send us comments from www. Form 1040nr irs. Form 1040nr gov/formspubs/, select “Comment on Tax Forms and Publications” under “More Information. Form 1040nr ”   Although we cannot respond individually to each comment received, we do appreciate your feedback and will consider your comments as we revise our tax products. Form 1040nr Ordering forms and publications. Form 1040nr   Visit www. Form 1040nr irs. Form 1040nr gov/formspubs/ to download forms and publications, call 1-800-TAX-FORM (1-800-829-3676), or write to the address below and receive a response within 10 days after your request is received. Form 1040nr Internal Revenue Service 1201 N. Form 1040nr Mitsubishi Motorway Bloomington, IL 61705-6613 Tax questions. Form 1040nr   If you have a tax question, check the information available on IRS. Form 1040nr gov or call 1-800-829-1040. Form 1040nr We cannot answer tax questions sent to either of the above addresses. Form 1040nr Comments on IRS enforcement actions. Form 1040nr   The Small Business and Agricultural Regulatory Enforcement Ombudsman and 10 Regional Fairness Boards were established to receive comments from small business about federal agency enforcement actions. Form 1040nr The Ombudsman will annually evaluate the enforcement activities of each agency and rate its responsiveness to small business. Form 1040nr If you wish to comment on the enforcement actions of the IRS, you can: Call 1-888-734-3247, Fax your comments to 202-481-5719, Write to Office of the National Ombudsman U. Form 1040nr S. Form 1040nr Small Business Administration 409 3rd Street, S. Form 1040nr W. Form 1040nr  Washington, DC 20416 Send an email to ombudsman@sba. Form 1040nr gov, or Download the appraisal form at  www. Form 1040nr sba. Form 1040nr gov/ombudsman. Form 1040nr Treasury Inspector General for Tax Administration. Form 1040nr   If you want to confidentially report misconduct, waste, fraud, or abuse by an IRS employee, you can call 1-800-366-4484 (1-800-877-8339 for TTY/TDD users). Form 1040nr You can remain anonymous. Form 1040nr Farm tax classes. Form 1040nr   Many state Cooperative Extension Services conduct farm tax workshops in conjunction with the IRS. Form 1040nr Contact your county extension office for more information. Form 1040nr Rural tax education website. Form 1040nr   The Rural Tax Education website is a source for information concerning agriculturally related income and deductions and self-employment tax. Form 1040nr The website is available for farmers and ranchers, other agricultural producers, Extension educators, and any one interested in learning about the tax side of the agricultural community. Form 1040nr Members of the National Farm Income Tax Extension Committee are contributors for the website and the website is hosted by Utah State University Cooperative Extension. Form 1040nr You can visit the website at www. Form 1040nr ruraltax. Form 1040nr org. Form 1040nr Future Developments The IRS has created a page on IRS. Form 1040nr gov for information about Publication 225, at  www. Form 1040nr irs. Form 1040nr gov/pub225. Form 1040nr Information about recent developments affecting Publication 225 will be posted on that page. Form 1040nr What's New for 2013 The following items highlight a number of administrative and tax law changes for 2013. Form 1040nr They are discussed in more detail throughout the publication. Form 1040nr Standard mileage rate. Form 1040nr  For 2013, the standard mileage rate for the cost of operating your car, van, pickup, or panel truck for each mile of business use is 56. Form 1040nr 5 cents. Form 1040nr See chapter 4. Form 1040nr Simplified method for business use of home deduction. Form 1040nr  The IRS now provides a simplified method to determine your expenses for business use of your home. Form 1040nr For more information, see Schedule C (Form 1040), Part II, and its instructions. Form 1040nr See chapter 4. Form 1040nr Increased section 179 expense deduction dollar limits. Form 1040nr  The maximum amount you can elect to deduct for most section 179 property you placed in service in 2013 is $500,000. Form 1040nr This limit is reduced by the amount by which the cost of the property placed in service during the tax year exceeds $2 million. Form 1040nr See chapter 7. Form 1040nr Extension of special depreciation allowance for certain qualified property acquired after December 31, 2007. Form 1040nr  You may be able to take a 50% special depreciation allowance for certain qualified property acquired after December 31, 2007, and placed in service before January 1, 2014. Form 1040nr See chapter 7. Form 1040nr Expiration of the 3-year recovery period for certain race horses. Form 1040nr . Form 1040nr  The 3-year recovery period for race horses two years old or younger will expire for such horses placed in service after December 31, 2013. Form 1040nr See chapter 7. Form 1040nr Tax rates. Form 1040nr  For tax years beginning in 2013, the social security part of the self-employment tax increases from 10. Form 1040nr 4% to 12. Form 1040nr 4%. Form 1040nr As a result, the self-employment tax is increased from 13. Form 1040nr 3% to 15. Form 1040nr 3%. Form 1040nr See chapter 12. Form 1040nr Maximum net earnings. Form 1040nr  The maximum net self-employment earnings subject to the social security part (12. Form 1040nr 4%) of the self-employment tax increased to $113,700 for 2013. Form 1040nr There is no maximum limit on earnings subject to the Medicare part (2. Form 1040nr 9%). Form 1040nr See chapter 12. Form 1040nr Net investment income tax. Form 1040nr  For tax years beginning in 2013, individuals, estates, and trusts may be subject to the net investment income tax (NIIT). Form 1040nr If you are a trader in financial instruments and commodities and required to file Schedule C (Form 1040), your investment income (for purposes of the NIIT) may be reduced by your interest and other investment expenses to the extent those expenses are not used to reduce your self-employment income. Form 1040nr For information about NIIT and the special rule for traders in financial instruments and commodities, see the Instructions for Form 8960. Form 1040nr Social Security and Medicare Tax for 2013. Form 1040nr  The employee tax rate for social security is 6. Form 1040nr 2%. Form 1040nr The employer tax rate for social security remains unchanged at 6. Form 1040nr 2%. Form 1040nr The social security wage base limit is $113,700. Form 1040nr The Medicare tax rate is 1. Form 1040nr 45% each for the employee and employer, unchanged from 2012. Form 1040nr There is no wage base limit for Medicare tax. Form 1040nr See chapter 13. Form 1040nr Additional Medicare Tax. Form 1040nr  For tax years beginning in 2013, a 0. Form 1040nr 9% Additional Medicare Tax applies to your Medicare wages, Railroad Tax Act (RRTA) compensation, and self-employment income above a threshold amount. Form 1040nr Use Form 8959, Additional Medicare Tax, to figure this tax. Form 1040nr For more information, see the Instructions for Form 8959 and the Instructions for Schedule SE (Form 1040). Form 1040nr In addition to withholding Medicare tax at 1. Form 1040nr 45%, you must withhold a 0. Form 1040nr 9% Additional Medicare Tax from wages you pay to an employee in excess of $200,000 in a calendar year. Form 1040nr You are required to begin withholding Additional Medicare Tax in the pay period in which you pay wages in excess of $200,000 to an employee and continue to withhold it each pay period until the end of the calendar year. Form 1040nr Additional Medicare Tax is only imposed on the employee. Form 1040nr There is no employer share of Additional Medicare Tax. Form 1040nr All wages that are subject to Medicare tax are subject to Additional Medicare Tax withholding if paid in excess of the $200,000 withholding threshold. Form 1040nr For more information on what wages are subject to Medicare tax, see the chart, Special Rules for Various Types of Services and Payments, in section 15 of Publication 15 (Circular E), Employer's Tax Guide. Form 1040nr For more information on Additional Medicare Tax, visit IRS. Form 1040nr gov and enter “Additional Medicare Tax” in the search box. Form 1040nr See chapter 13. Form 1040nr Leave-Based donation programs to aid victims of Hurricane Sandy. Form 1040nr  Under these programs, employees may donate their vacation, sick, or personal leave in exchange for employer cash payments made before January 1, 2014, to qualified tax-exempt organizations providing relief for the victims of Hurricane Sandy. Form 1040nr The donated leave will not be included in the income or wages of the employee. Form 1040nr The employer may deduct the cash payments as business expenses or charitable contributions. Form 1040nr See chapter 13. Form 1040nr Work opportunity tax credit for qualified tax-exempt organizations hiring qualified veterans extended. Form 1040nr  The work opportunity tax credit is now available for eligible unemployed veterans who begin work before January 1, 2014. Form 1040nr Qualified tax-exempt organizations that hire eligible unemployed veterans can claim the work opportunity tax credit against their payroll tax liability using Form 5884-C, Work Opportunity Credit for Qualified Tax-Exempt Organizations Hiring Qualified Veterans. Form 1040nr For more information, visit IRS. Form 1040nr gov and enter “work opportunity credit” in the search box. Form 1040nr See chapter 13. Form 1040nr Estimated tax. Form 1040nr  For tax years beginning in 2013, the Net Investment Income Tax (NIIT) may need to be included when calculating your estimated tax. Form 1040nr Also, when figuring your estimated tax, you may need to include the 0. Form 1040nr 9% Additional Medicare Tax applicable to Medicare wages, Railroad Retirement Tax Act (RRTA) compensation, and self-employment income above the threshold amount based on your filing status. Form 1040nr For more information, see Publication 505. Form 1040nr What's New for 2014 Maximum net earnings. Form 1040nr  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. Form 1040nr See chapter 12. Form 1040nr Social security and Medicare tax for 2014. Form 1040nr  The employee and employer tax rates for social security and the maximum amount of wages subject to social security tax for 2014 will be discussed in Publication 51 (Circular A), Agricultural Employer's Tax Guide (For use in 2014). Form 1040nr The Medicare tax rate for 2014 will also be discussed in Publication 51 (Circular A) (For use in 2014). Form 1040nr There is no limit on the amount of wages subject to Medicare tax. Form 1040nr See chapter 13. Form 1040nr Reminders The following reminders and other items may help you file your tax return. Form 1040nr   IRS e-file (Electronic Filing) You can file your tax returns electronically using an IRS e-file option. Form 1040nr The benefits of IRS e-file include faster refunds, increased accuracy, and acknowledgment of IRS receipt of your return. Form 1040nr You can use one of the following IRS e-file options. Form 1040nr Use an authorized IRS e-file provider. Form 1040nr Use a personal computer. Form 1040nr Visit a Volunteer Income Tax Assistance (VITA) or Tax Counseling for the Elderly (TCE) site. Form 1040nr For details on these fast filing methods, see your income tax package. Form 1040nr Principal agricultural activity codes. Form 1040nr  You must enter on line B of Schedule F (Form 1040) a code that identifies your principal agricultural activity. Form 1040nr It is important to use the correct code because this information will identify market segments of the public for IRS Taxpayer Education programs. Form 1040nr The U. Form 1040nr S. Form 1040nr Census Bureau also uses this information for its economic census. Form 1040nr See the list of Principal Agricultural Activity Codes on page 2 of Schedule F (Form 1040). Form 1040nr Publication on employer identification numbers (EIN). Form 1040nr  Publication 1635, Understanding Your Employer Identification Number, provides general information on employer identification numbers. Form 1040nr Topics include how to apply for an EIN and how to complete Form SS-4. Form 1040nr Change of address. Form 1040nr  If you change your home address, you should use Form 8822, Change of Addres, to notify the IRS. Form 1040nr If you change your business address, you should use Form 8822-B, Change of Address or Responsible Party — Business, to notify the IRS. Form 1040nr Be sure to include your suite, room, or other unit number. Form 1040nr Reportable transactions. Form 1040nr  You must file Form 8886, Reportable Transaction Disclosure Statement, to report certain transactions. Form 1040nr You may have to pay a penalty if you are required to file Form 8886 but do not do so. Form 1040nr Reportable transactions include (1) transactions the same as or substantially similar to tax avoidance transactions identified by the IRS, (2) transactions offered to you under conditions of confidentiality and for which you paid an advisor a minimum fee, (3) transactions for which you have or a related party has a right to a full or partial refund of fees if all or part of the intended tax consequences from the transaction are not sustained, (4) transactions that result in losses of at least $2 million in any single year or $4 million in any combination of years, and (5) transactions with asset holding periods of 45 days or less and that result in a tax credit of more than $250,000. Form 1040nr For more information, see the Instructions for Form 8886. Form 1040nr Form W-4 for 2014. Form 1040nr  You should make new Forms W-4 available to your employees and encourage them to check their income tax withholding for 2014. Form 1040nr Those employees who owed a large amount of tax or received a large refund for 2013 may need to submit a new Form W-4. Form 1040nr See Publication 919, How Do I Adjust My Tax Withholding. Form 1040nr Form 1099-MISC. Form 1040nr  Generally, file Form 1099-MISC if you pay at least $600 in rents, services, and other miscellaneous payments in your farming business to an individual (for example, an accountant, an attorney, or a veterinarian) who is not your employee. Form 1040nr Limited Liability Company (LLC). Form 1040nr  For purposes of this publication, a limited liability company (LLC) is a business entity organized in the United States under state law. Form 1040nr Unlike a partnership, all of the members of an LLC have limited personal liability for its debts. Form 1040nr An LLC may be classified for federal income tax purposes as a partnership, corporation, or an entity disregarded as separate from its owner by applying the rules in Regulations section 301. Form 1040nr 7701-3. Form 1040nr See Publication 3402 for more details. Form 1040nr Photographs of missing children. Form 1040nr  The Internal Revenue Service is a proud partner with the National Center for Missing and Exploited Children. Form 1040nr Photographs of missing children selected by the Center may appear in this publication on pages that would otherwise be blank. Form 1040nr You can help bring these children home by looking at the photographs and calling 1-800-THE-LOST (1-800-843-5678) if you recognize a child. Form 1040nr Prev  Up  Next   Home   More Online Publications
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Consumer Protection Offices

City, county, regional, and state consumer offices offer a variety of important services. They might mediate complaints, conduct investigations, prosecute offenders of consumer laws, license and regulate professional service providers, provide educational materials and advocate for consumer rights. To save time, call before sending a written complaint. Ask if the office handles the type of complaint you have and if complaint forms are provided.

State Consumer Protection Offices

Office of the Attorney General

Website: Office of the Attorney General

Address: Office of the Attorney General
Consumer Protection and Antitrust Division
Gateway Professional Center
1050 E. Interstate Ave., Suite 200
Bismarck, ND 58503-5574

Phone Number: 701-328-3404

Toll-free: 1-800-472-2600

TTY: 1-800-366-6888

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Banking Authorities

The officials listed in this section regulate and supervise state-chartered banks. Many of them handle or refer problems and complaints about other types of financial institutions as well. Some also answer general questions about banking and consumer credit. If you are dealing with a federally chartered bank, check Federal Agencies.

Department of Financial Institutions

Website: Department of Financial Institutions

Address: Department of Financial Institutions
2000 Schafer St., Suite G
Bismarck, ND 58501-1204

Phone Number: 701-328-9933

TTY: 1-800-366-6888 (ND)

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Insurance Regulators

Each state has its own laws and regulations for each type of insurance. The officials listed in this section enforce these laws. Many of these offices can also provide you with information to help you make informed insurance buying decisions.

Insurance Department

Website: Insurance Department

Address: Insurance Department
600 E. Boulevard Ave.
Bismarck, ND 58505-0320

Phone Number: 701-328-2440

Toll-free: 1-800-247-0560 (ND)

TTY: 1-800-366-6888

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Securities Administrators

Each state has its own laws and regulations for securities brokers and securities - including stocks, mutual funds, commodities, real estate, etc. The officials and agencies listed in this section enforce these laws and regulations. Many of these offices can also provide information to help you make informed investment decisions.

Securities Department

Website: Securities Department

Address: Securities Department
State Capitol
600 E. Boulevard Ave., 5th Floor
Bismarck, ND 58505-0510

Phone Number: 701-328-2910

Toll-free: 1-800-297-5124 (ND)

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Utility Commissions

State Utility Commissions regulate services and rates for gas, electricity and telephones within your state. In some states, the utility commissions regulate other services such as water, transportation, and the moving of household goods. Many utility commissions handle consumer complaints. Sometimes, if a number of complaints are received about the same utility matter, they will conduct investigations.

Public Service Commission

Website: Public Service Commission

Address: Public Service Commission
600 E. Boulevard Ave., Dept. 408
Bismarck, ND 58505-0480

Phone Number: 701-328-2400

Toll-free: 1-877-245-6685

TTY: 1-800-366-6888 (ND)

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The Form 1040nr

Form 1040nr Publication 15 - Additional Material Prev  Up  Next   Home   More Online Publications