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How To File Taxes

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How To File Taxes

How to file taxes 9. How to file taxes   Figuring Net Profit or Loss Table of Contents Introduction Net Operating Losses (NOLs) Not-for-Profit Activities Introduction After figuring your business income and expenses, you are ready to figure the net profit or net loss from your business. How to file taxes You do this by subtracting business expenses from business income. How to file taxes If your expenses are less than your income, the difference is net profit and becomes part of your income on page 1 of Form 1040. How to file taxes If your expenses are more than your income, the difference is a net loss. How to file taxes You usually can deduct it from gross income on page 1 of Form 1040. How to file taxes But in some situations your loss is limited. How to file taxes This chapter briefly explains two of those situations. How to file taxes Other situations that may limit your loss are explained in the Instructions for Schedule C, line G and line 32. How to file taxes If you have more than one business, you must figure your net profit or loss for each business on a separate Schedule C. How to file taxes Net Operating Losses (NOLs) If your deductions for the year are more than your income for the year (line 41 of your Form 1040 is a negative number), you may have a net operating loss (NOL). How to file taxes You can use an NOL by deducting it from your income in another year or years. How to file taxes Examples of typical losses that may produce an NOL include, but are not limited to, losses incurred from the following. How to file taxes Your trade or business. How to file taxes Your work as an employee (unreimbursed employee business expenses). How to file taxes A casualty or theft. How to file taxes Moving expenses. How to file taxes Rental property. How to file taxes A loss from operating a business is the most common reason for an NOL. How to file taxes For details about NOLs, see Publication 536, Net Operating Losses (NOLs) for Individuals, Estates, and Trusts. How to file taxes It explains how to figure an NOL, when to use it, how to claim an NOL deduction, and how to figure an NOL carryover. How to file taxes Not-for-Profit Activities If you do not carry on your business to make a profit, there is a limit on the deductions you can take. How to file taxes You cannot use a loss from the activity to offset other income. How to file taxes Activities you do as a hobby, or mainly for sport or recreation, come under this limit. How to file taxes For details about not-for-profit activities, see chapter 1 in Publication 535, Business Expenses. How to file taxes That chapter explains how to determine whether your activity is carried on to make a profit and how to figure the amount of loss you can deduct. How to file taxes Prev  Up  Next   Home   More Online Publications

Publication 15-A (2014), Employer's Supplemental Tax Guide

(Supplement to Publication 15 (Circular E),Employer's Tax Guide)

For use in 2014


Table of Contents


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The How To File Taxes

How to file taxes 30. How to file taxes   How To Figure Your Tax Table of Contents Introduction Figuring Your Tax Alternative Minimum Tax (AMT) Tax Figured by IRSFiling the Return Introduction After you have figured your income and deductions as explained in Parts One through Five, your next step is to figure your tax. How to file taxes This chapter discusses: The general steps you take to figure your tax, An additional tax you may have to pay called the alternative minimum tax (AMT), and The conditions you must meet if you want the IRS to figure your tax. How to file taxes Figuring Your Tax Your income tax is based on your taxable income. How to file taxes After you figure your income tax and AMT, if any, subtract your tax credits and add any other taxes you may owe. How to file taxes The result is your total tax. How to file taxes Compare your total tax with your total payments to determine whether you are entitled to a refund or if you must make a payment. How to file taxes This section provides a general outline of how to figure your tax. How to file taxes You can find step-by-step directions in the Instructions for Forms 1040EZ, 1040A, and 1040. How to file taxes If you are unsure of which tax form you should file, see Which Form Should I Use? in chapter 1. How to file taxes Tax. How to file taxes   Most taxpayers use either the Tax Table or the Tax Computation Worksheet to figure their income tax. How to file taxes However, there are special methods if your income includes any of the following items. How to file taxes A net capital gain. How to file taxes (See chapter 16. How to file taxes ) Qualified dividends taxed at the same rates as a net capital gain. How to file taxes (See chapters 8 and 16. How to file taxes ) Lump-sum distributions. How to file taxes (See chapter 10. How to file taxes ) Farming or fishing income. How to file taxes (See Schedule J (Form 1040), Income Averaging for Farmers and Fishermen. How to file taxes ) Unearned income over $2,000 for certain children. How to file taxes (See chapter 31. How to file taxes ) Parents' election to report child's interest and dividends. How to file taxes (See chapter 31. How to file taxes ) Foreign earned income exclusion or the housing exclusion. How to file taxes (See Form 2555, Foreign Earned Income, or Form 2555-EZ, Foreign Earned Income Exclusion, and the Foreign Earned Income Tax Worksheet in the Form 1040 instructions. How to file taxes ) Credits. How to file taxes   After you figure your income tax and any AMT (discussed later), determine if you are eligible for any tax credits. How to file taxes Eligibility information for these tax credits is discussed in chapters 32 through 37 and your form instructions. How to file taxes The following table lists the credits you may be able to subtract from your tax and shows where you can find more information on each credit. How to file taxes CREDITS For information on: See  chapter: Adoption 37 Alternative motor vehicle 37 Alternative fuel vehicle refueling  property 37 Child and dependent care 32 Child tax 34 Credit to holders of tax credit  bonds 37 Education 35 Elderly or disabled 33 Electric vehicle 37 Foreign tax 37 Mortgage interest 37 Prior year minimum tax 37 Residential energy 37 Retirement savings contributions 37   Some credits (such as the earned income credit) are not listed because they are treated as payments. How to file taxes See Payments , later. How to file taxes   There are other credits that are not discussed in this publication. How to file taxes These include the following credits. How to file taxes General business credit, which is made up of several separate business-related credits. How to file taxes These generally are reported on Form 3800, General Business Credit, and are discussed in chapter 4 of Publication 334, Tax Guide for Small Business. How to file taxes Renewable electricity, refined coal, and Indian coal production credit for electricity and refined coal produced at facilities placed in service after October 22, 2004 (after October 2, 2008, for electricity produced from marine and hydrokinetic renewables), and Indian coal produced at facilities placed in service after August 8, 2005. How to file taxes See Form 8835, Part II. How to file taxes Work opportunity credit. How to file taxes See Form 5884. How to file taxes Credit for employer social security and Medicare taxes paid on certain employee tips. How to file taxes See Form 8846. How to file taxes Other taxes. How to file taxes   After you subtract your tax credits, determine whether there are any other taxes you must pay. How to file taxes This chapter does not explain these other taxes. How to file taxes You can find that information in other chapters of this publication and your form instructions. How to file taxes See the following table for other taxes you may need to add to your income tax. How to file taxes OTHER TAXES For information on: See  chapter: Additional taxes on qualified retirement plans and IRAs 10, 17 Household employment taxes 32 Recapture of an education credit 35 Social security and Medicare tax on wages 5 Social security and Medicare tax on tips 6 Uncollected social security and Medicare tax on tips 6   You also may have to pay AMT (discussed later in this chapter). How to file taxes   There are other taxes that are not discussed in this publication. How to file taxes These include the following items. How to file taxes Self-employment tax. How to file taxes You must figure this tax if either of the following applies to you (or your spouse if you file a joint return). How to file taxes Your net earnings from self-employment from other than church employee income were $400 or more. How to file taxes The term “net earnings from self-employment” may include certain nonemployee compensation and other amounts reported to you on Form 1099-MISC, Miscellaneous Income. How to file taxes If you received a Form 1099-MISC, see the Instructions for Recipient on the back. How to file taxes Also see the Instructions for Schedule SE (Form 1040), Self-Employment Tax; and Publication 334, Tax Guide for Small Business. How to file taxes You had church employee income of $108. How to file taxes 28 or more. How to file taxes Additional Medicare Tax. How to file taxes Beginning in 2013, you may be subject to a 0. How to file taxes 9% Additional Medicare Tax that applies to Medicare wages, Railroad Retirement Act compensation, and self-employment income over a threshold based on your filing status. How to file taxes For more information, see the Instructions for Form 1040, line 60 and Form 8959. How to file taxes Net Investment Income Tax (NIIT). How to file taxes Beginning in 2013, you may be subject to Net Investment Income Tax (NIIT). How to file taxes NIIT is a 3. How to file taxes 8% tax on the lesser of net investment income or the excess of your modified adjusted gross income over a threshold amount. How to file taxes For more information, see the Instructions for Form 1040, line 60 and Form 8960. How to file taxes Recapture taxes. How to file taxes You may have to pay these taxes if you previously claimed an investment credit, a low-income housing credit, a new markets credit, a qualified plug-in electric drive motor vehicle credit, an alternative motor vehicle credit, a credit for employer-provided child care facilities, an Indian employment credit, or other credits listed in the instructions for Form 1040, line 60. How to file taxes For more information, see the instructions for Form 1040, line 60. How to file taxes Section 72(m)(5) excess benefits tax. How to file taxes If you are (or were) a 5% owner of a business and you received a distribution that exceeds the benefits provided for you under the qualified pension or annuity plan formula, you may have to pay this additional tax. How to file taxes See Tax on Excess Benefits in chapter 4 of Publication 560, Retirement Plans for Small Business. How to file taxes Uncollected social security and Medicare tax on group-term life insurance. How to file taxes If your former employer provides you with more than $50,000 of group-term life insurance coverage, you must pay the employee part of social security and Medicare taxes on those premiums. How to file taxes The amount should be shown in box 12 of your Form W-2 with codes M and N. How to file taxes Tax on golden parachute payments. How to file taxes This tax applies if you received an “excess parachute payment” (EPP) due to a change in a corporation's ownership or control. How to file taxes The amount should be shown in box 12 of your Form W-2 with code K. How to file taxes See the instructions for Form 1040, line 60. How to file taxes Tax on accumulation distribution of trusts. How to file taxes This applies if you are the beneficiary of a trust that accumulated its income instead of distributing it currently. How to file taxes See Form 4970 and its instructions. How to file taxes Additional tax on HSAs or MSAs. How to file taxes If amounts contributed to, or distributed from, your health savings account or medical savings account do not meet the rules for these accounts, you may have to pay additional taxes. How to file taxes See Publication 969, Health Savings Accounts and Other Tax-Favored Health Plans; Form 8853, Archer MSAs and Long-Term Care Insurance Contracts; Form 8889, Health Savings Accounts (HSAs); and Form 5329, Additional Taxes on Qualified Plans (Including IRAs) and Other Tax-Favored Accounts. How to file taxes Additional tax on Coverdell ESAs. How to file taxes This applies if amounts contributed to, or distributed from, your Coverdell ESA do not meet the rules for these accounts. How to file taxes See Publication 970, Tax Benefits for Education, and Form 5329. How to file taxes Additional tax on qualified tuition programs. How to file taxes This applies to amounts distributed from qualified tuition programs that do not meet the rules for these accounts. How to file taxes See Publication 970 and Form 5329. How to file taxes Excise tax on insider stock compensation from an expatriated corporation. How to file taxes You may owe a 15% excise tax on the value of nonstatutory stock options and certain other stock-based compensation held by you or a member of your family from an expatriated corporation or its expanded affiliated group in which you were an officer, director, or more-than-10% owner. How to file taxes For more information, see the instructions for Form 1040, line 60. How to file taxes Additional tax on income you received from a nonqualified deferred compensation plan that fails to meet certain requirements. How to file taxes This income should be shown in Form W-2, box 12, with code Z, or in Form 1099-MISC, box 15b. How to file taxes For more information, see the instructions for Form 1040, line 60. How to file taxes Interest on the tax due on installment income from the sale of certain residential lots and timeshares. How to file taxes For more information, see the instructions for Form 1040, line 60. How to file taxes Interest on the deferred tax on gain from certain installment sales with a sales price over $150,000. How to file taxes For more information, see the instructions for Form 1040, line 60. How to file taxes Repayment of first-time homebuyer credit. How to file taxes For more information, see Form 5405, Repayment of the First-Time Homebuyer Credit, and its instructions. How to file taxes Also see the instructions for Form 1040, line 59b. How to file taxes Payments. How to file taxes   After you determine your total tax, figure the total payments you have already made for the year. How to file taxes Include credits that are treated as payments. How to file taxes This chapter does not explain these payments and credits. How to file taxes You can find that information in other chapters of this publication and your form instructions. How to file taxes See the following table for amounts you can include in your total payments. How to file taxes PAYMENTS For information on: See  chapter: Child tax credit (additional) 34 Earned income credit 36 Estimated tax paid 4 Excess social security   and RRTA tax withheld 37 Federal income tax withheld 4 Health coverage tax credit 37 Credit for tax on   undistributed capital gain 37 Tax paid with extension 1   Another credit that is treated as a payment is the credit for federal excise tax paid on fuels. How to file taxes This credit is for persons who have a nontaxable use of certain fuels, such as diesel fuel and kerosene. How to file taxes It is claimed on Form 1040, line 70. How to file taxes See Form 4136, Credit for Federal Tax Paid on Fuels. How to file taxes Refund or balance due. How to file taxes   To determine whether you are entitled to a refund or whether you must make a payment, compare your total payments with your total tax. How to file taxes If you are entitled to a refund, see your form instructions for information on having it directly deposited into one or more of your accounts, or to purchase U. How to file taxes S. How to file taxes savings bonds instead of receiving a paper check. How to file taxes Alternative Minimum Tax (AMT) This section briefly discusses an additional tax you may have to pay. How to file taxes The tax law gives special treatment to some kinds of income and allows special deductions and credits for some kinds of expenses. How to file taxes Taxpayers who benefit from this special treatment may have to pay at least a minimum amount of tax through an additional tax called AMT. How to file taxes You may have to pay the AMT if your taxable income for regular tax purposes, combined with certain adjustments and tax preference items, is more than a certain amount. How to file taxes See Form 6251, Alternative Minimum Tax — Individuals. How to file taxes Adjustments and tax preference items. How to file taxes   The more common adjustments and tax preference items include: Addition of personal exemptions, Addition of the standard deduction (if claimed), Addition of itemized deductions claimed for state and local taxes, certain interest, most miscellaneous deductions, and part of medical expenses, Subtraction of any refund of state and local taxes included in gross income, Changes to accelerated depreciation of certain property, Difference between gain or loss on the sale of property reported for regular tax purposes and AMT purposes, Addition of certain income from incentive stock options, Change in certain passive activity loss deductions, Addition of certain depletion that is more than the adjusted basis of the property, Addition of part of the deduction for certain intangible drilling costs, and Addition of tax-exempt interest on certain private activity bonds. How to file taxes More information. How to file taxes   For more information about the AMT, see the instructions for Form 6251. How to file taxes Tax Figured by IRS If you file by April 15, 2014, you can have the IRS figure your tax for you on Form 1040EZ, Form 1040A, or Form 1040. How to file taxes If the IRS figures your tax and you paid too much, you will receive a refund. How to file taxes If you did not pay enough, you will receive a bill for the balance. How to file taxes To avoid interest or the penalty for late payment, you must pay the bill within 30 days of the date of the bill or by the due date for your return, whichever is later. How to file taxes The IRS can also figure the credit for the elderly or the disabled and the earned income credit for you. How to file taxes When the IRS cannot figure your tax. How to file taxes   The IRS cannot figure your tax for you if any of the following apply. How to file taxes You want your refund directly deposited into your accounts. How to file taxes You want any part of your refund applied to your 2014 estimated tax. How to file taxes You had income for the year from sources other than wages, salaries, tips, interest, dividends, taxable social security benefits, unemployment compensation, IRA distributions, pensions, and annuities. How to file taxes Your taxable income is $100,000 or more. How to file taxes You itemize deductions. How to file taxes You file any of the following forms. How to file taxes Form 2555, Foreign Earned Income. How to file taxes Form 2555-EZ, Foreign Earned Income Exclusion. How to file taxes Form 4137, Social Security and Medicare Tax on Unreported Tip Income. How to file taxes Form 4970, Tax on Accumulation Distribution of Trusts. How to file taxes Form 4972, Tax on Lump-Sum Distributions. How to file taxes Form 6198, At-Risk Limitations. How to file taxes Form 6251, Alternative Minimum Tax—Individuals. How to file taxes Form 8606, Nondeductible IRAs. How to file taxes Form 8615, Tax for Certain Children Who Have Unearned Income. How to file taxes Form 8814, Parents' Election To Report Child's Interest and Dividends. How to file taxes Form 8839, Qualified Adoption Expenses. How to file taxes Form 8853, Archer MSAs and Long-Term Care Insurance Contracts. How to file taxes Form 8889, Health Savings Accounts (HSAs). How to file taxes Form 8919, Uncollected Social Security and Medicare Tax on Wages. How to file taxes Filing the Return After you complete the line entries for the tax form you are filing, fill in your name and address. How to file taxes Enter your social security number in the space provided. How to file taxes If you are married, enter the social security numbers of you and your spouse even if you file separately. How to file taxes Sign and date your return and enter your occupation(s). How to file taxes If you are filing a joint return, both you and your spouse must sign it. How to file taxes Enter your daytime phone number in the space provided. How to file taxes This may help speed the processing of your return if we have a question that can be answered over the phone. How to file taxes If you are filing a joint return, you may enter either your or your spouse's daytime phone number. How to file taxes If you want to allow a friend, family member, or any other person you choose to discuss your 2013 tax return with the IRS, check the “Yes” box in the “Third party designee” area on your return. How to file taxes Also enter the designee's name, phone number, and any five digits the designee chooses as his or her personal identification number (PIN). How to file taxes If you check the “Yes” box, you, and your spouse if filing a joint return, are authorizing the IRS to call the designee to answer any questions that may arise during the processing of your return. How to file taxes Fill in and attach any schedules and forms asked for on the lines you completed to your paper return. How to file taxes Attach a copy of each of your Forms W-2 to your paper return. How to file taxes Also attach to your paper return any Form 1099-R you received that has withholding tax in box 4. How to file taxes Mail your return to the Internal Revenue Service Center for the area where you live. How to file taxes A list of Service Center addresses is in the instructions for your tax return. How to file taxes Form 1040EZ Line Entries Read lines 1 through 8b and fill in the lines that apply to you. How to file taxes Do not complete lines 9 through 12. How to file taxes If you are filing a joint return, use the space to the left of line 6 to separately show your taxable income and your spouse's taxable income. How to file taxes Payments. How to file taxes   Enter any federal income tax withheld on line 7. How to file taxes Federal income tax withheld is shown on Form W-2, box 2, or Form 1099, box 4. How to file taxes Earned income credit. How to file taxes   If you can take this credit, as discussed in chapter 36, the IRS can figure it for you. How to file taxes Enter “EIC” in the space to the left of line 8a. How to file taxes Enter the nontaxable combat pay you elect to include in earned income on line 8b. How to file taxes   If your credit for any year after 1996 was reduced or disallowed by the IRS, you may also have to file Form 8862, Information To Claim Earned Income Credit After Disallowance, with your return. How to file taxes For details, see the Form 1040EZ Instructions. How to file taxes Form 1040A Line Entries Read lines 1 through 27 and fill in the lines that apply to you. How to file taxes If you are filing a joint return, use the space to the left of the entry space for line 27 to separately show your taxable income and your spouse's taxable income. How to file taxes Do not complete line 28. How to file taxes Complete lines 29 through 33 and 36 through 40 if they apply to you. How to file taxes However, do not fill in lines 30 and 38a if you want the IRS to figure the credits shown on those lines. How to file taxes Also, enter any write-in information that applies to you in the space to the left of line 41. How to file taxes Do not complete lines 34, 35, and 42 through 46. How to file taxes Payments. How to file taxes   Enter any federal income tax withheld that is shown on Form W-2, box 2, or Form 1099, box 4, on line 36. How to file taxes Enter any estimated tax payments you made on line 37. How to file taxes Credit for child and dependent care expenses. How to file taxes   If you can take this credit, as discussed in chapter 32, complete Form 2441, Child and Dependent Care Expenses, and attach it to your return. How to file taxes Enter the amount of the credit on line 29. How to file taxes The IRS will not figure this credit. How to file taxes Credit for the elderly or the disabled. How to file taxes   If you can take this credit, as discussed in chapter 33, the IRS can figure it for you. How to file taxes Enter “CFE” in the space to the left of line 30 and attach Schedule R (Form 1040A or 1040), Credit for the Elderly or the Disabled, to your paper return. How to file taxes On Schedule R (Form 1040A or 1040), check the box in Part I for your filing status and age. How to file taxes Complete Part II and Part III, lines 11 and 13, if they apply. How to file taxes Earned income credit. How to file taxes   If you can take this credit, as discussed in chapter 36, the IRS can figure it for you. How to file taxes Enter “EIC” to the left of the entry space for line 38a. How to file taxes Enter the nontaxable combat pay you elect to include in earned income on line 38b. How to file taxes    If you have a qualifying child, you must fill in Schedule EIC (Form 1040A or 1040), Earned Income Credit, and attach it to your paper return. How to file taxes If you do not provide the child's social security number on Schedule EIC, line 2, the credit will be reduced or disallowed unless the child was born and died in 2013. How to file taxes   If your credit for any year after 1996 was reduced or disallowed by the IRS, you may also have to file Form 8862 with your return. How to file taxes For details, see the Form 1040A Instructions. How to file taxes Form 1040 Line Entries Read lines 1 through 43 and fill in the lines that apply to you. How to file taxes Do not complete line 44. How to file taxes If you are filing a joint return, use the space under the words “Adjusted Gross Income” on the front of your return to separately show your taxable income and your spouse's taxable income. How to file taxes Read lines 45 through 71. How to file taxes Fill in the lines that apply to you, but do not fill in lines 54, 61, and 72. How to file taxes Also, do not complete line 55 and lines 73 through 77. How to file taxes Do not fill in line 53, box “c,” if you are completing Schedule R (Form 1040A or 1040), or line 64a if you want the IRS to figure the credits shown on those lines. How to file taxes Payments. How to file taxes   Enter any federal income tax withheld that is shown on Form W-2, box 2, or Form 1099, box 4, on line 62. How to file taxes Enter any estimated tax payments you made on line 63. How to file taxes Credit for child and dependent care expenses. How to file taxes   If you can take this credit, as discussed in chapter 32, complete Form 2441 and attach it to your paper return. How to file taxes Enter the amount of the credit on line 48. How to file taxes The IRS will not figure this credit. How to file taxes Credit for the elderly or the disabled. How to file taxes   If you can take this credit, as discussed in chapter 33, the IRS can figure it for you. How to file taxes Enter “CFE” on the line next to line 53, check box “c,” and attach Schedule R (Form 1040A or 1040) to your paper return. How to file taxes On Schedule R (Form 1040A or 1040), check the box in Part I for your filing status and age. How to file taxes Complete Part II and Part III, lines 11 and 13, if they apply. How to file taxes Earned income credit. How to file taxes   If you can take this credit, as discussed in chapter 36, the IRS can figure it for you. How to file taxes Enter “EIC” on the dotted line next to Form 1040, line 64a. How to file taxes Enter the nontaxable combat pay you elect to include in earned income on line 64b. How to file taxes   If you have a qualifying child, you must fill in Schedule EIC (Form 1040A or 1040), Earned Income Credit, and attach it to your paper return. How to file taxes If you do not provide the child's social security number on Schedule EIC, line 2, the credit will be reduced or disallowed unless the child was born and died in 2013. How to file taxes   If your credit for any year after 1996 was reduced or disallowed by the IRS, you may also have to file Form 8862 with your return. How to file taxes For details, see the Form 1040 Instructions. How to file taxes Prev  Up  Next   Home   More Online Publications