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Hr block 2011 10. Hr block 2011 Indoor Tanning Services Tax Table of Contents The tax on indoor tanning service is 10% of the amount paid for that service. Hr block 2011 The tax is paid by the person paying for the services and is collected by the person receiving payment for the indoor tanning services. Hr block 2011 Definition of indoor tanning services. Hr block 2011 Indoor tanning service means a service employing any electronic product designed to incorporate one or more ultraviolet lamps and intended for the irradiation of an individual by ultraviolet radiation, with wavelengths in air between 200 and 400 nanometers, to induce skin tanning. Hr block 2011 The term does not include phototherapy service performed by, and on the premises of, a licensed medical professional (such as a dermatologist, psychologist, or registered nurse). Hr block 2011 See regulations section 49. Hr block 2011 5000B-1 for more information, and special rules for qualified physical fitness facilities, undesignated payment cards, and bundled payments. Hr block 2011 File Form 720. Hr block 2011 The person receiving the payment for indoor tanning services (collector) must collect and remit the tax and file the return. Hr block 2011 If the tax is not collected for any reason, the collector is liable for the tax. Hr block 2011 The collector is not required to make semimonthly deposits of the tax. Hr block 2011 Prev Up Next Home More Online Publications
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Hr block 2011 Publication 225 - Introductory Material Table of Contents IntroductionOrdering forms and publications. Hr block 2011 Tax questions. Hr block 2011 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. Hr block 2011 A farm includes livestock, dairy, poultry, fish, fruit, and truck farms. Hr block 2011 It also includes plantations, ranches, ranges, and orchards. Hr block 2011 This publication explains how the federal tax laws apply to farming. Hr block 2011 Use this publication as a guide to figure your taxes and complete your farm tax return. Hr block 2011 If you need more information on a subject, get the specific IRS tax publication covering that subject. Hr block 2011 We refer to many of these free publications throughout this publication. Hr block 2011 See chapter 16 for information on ordering these publications. Hr block 2011 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. Hr block 2011 However, the information given does not cover every situation and is not intended to replace the law or change its meaning. Hr block 2011 This publication covers subjects on which a court may have made a decision more favorable to taxpayers than the interpretation of the Service. Hr block 2011 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. Hr block 2011 The IRS Mission. Hr block 2011 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. Hr block 2011 Comments and suggestions. Hr block 2011 We welcome your comments about this publication and your suggestions for future editions. Hr block 2011 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. Hr block 2011 NW, IR-6526 Washington, DC 20224 We respond to many letters by telephone. Hr block 2011 Therefore, it would be helpful if you would include your daytime phone number, including the area code, in your correspondence. Hr block 2011 You can email us at taxforms@irs. Hr block 2011 gov. Hr block 2011 Please put “Publications Comment” on the subject line. Hr block 2011 You can also send us comments from www. Hr block 2011 irs. Hr block 2011 gov/formspubs/, select “Comment on Tax Forms and Publications” under “More Information. Hr block 2011 ” Although we cannot respond individually to each comment received, we do appreciate your feedback and will consider your comments as we revise our tax products. Hr block 2011 Ordering forms and publications. Hr block 2011 Visit www. Hr block 2011 irs. Hr block 2011 gov/formspubs/ to download forms and publications, call 1-800-TAX-FORM (1-800-829-3676), or write to the address below and receive a response within 10 days after your request is received. Hr block 2011 Internal Revenue Service 1201 N. Hr block 2011 Mitsubishi Motorway Bloomington, IL 61705-6613 Tax questions. Hr block 2011 If you have a tax question, check the information available on IRS. Hr block 2011 gov or call 1-800-829-1040. Hr block 2011 We cannot answer tax questions sent to either of the above addresses. Hr block 2011 Comments on IRS enforcement actions. Hr block 2011 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. Hr block 2011 The Ombudsman will annually evaluate the enforcement activities of each agency and rate its responsiveness to small business. Hr block 2011 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. Hr block 2011 S. Hr block 2011 Small Business Administration 409 3rd Street, S. Hr block 2011 W. Hr block 2011 Washington, DC 20416 Send an email to ombudsman@sba. Hr block 2011 gov, or Download the appraisal form at www. Hr block 2011 sba. Hr block 2011 gov/ombudsman. Hr block 2011 Treasury Inspector General for Tax Administration. Hr block 2011 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). Hr block 2011 You can remain anonymous. Hr block 2011 Farm tax classes. Hr block 2011 Many state Cooperative Extension Services conduct farm tax workshops in conjunction with the IRS. Hr block 2011 Contact your county extension office for more information. Hr block 2011 Rural tax education website. Hr block 2011 The Rural Tax Education website is a source for information concerning agriculturally related income and deductions and self-employment tax. Hr block 2011 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. Hr block 2011 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. Hr block 2011 You can visit the website at www. Hr block 2011 ruraltax. Hr block 2011 org. Hr block 2011 Future Developments The IRS has created a page on IRS. Hr block 2011 gov for information about Publication 225, at www. Hr block 2011 irs. Hr block 2011 gov/pub225. Hr block 2011 Information about recent developments affecting Publication 225 will be posted on that page. Hr block 2011 What's New for 2013 The following items highlight a number of administrative and tax law changes for 2013. Hr block 2011 They are discussed in more detail throughout the publication. Hr block 2011 Standard mileage rate. Hr block 2011 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. Hr block 2011 5 cents. Hr block 2011 See chapter 4. Hr block 2011 Simplified method for business use of home deduction. Hr block 2011 The IRS now provides a simplified method to determine your expenses for business use of your home. Hr block 2011 For more information, see Schedule C (Form 1040), Part II, and its instructions. Hr block 2011 See chapter 4. Hr block 2011 Increased section 179 expense deduction dollar limits. Hr block 2011 The maximum amount you can elect to deduct for most section 179 property you placed in service in 2013 is $500,000. Hr block 2011 This limit is reduced by the amount by which the cost of the property placed in service during the tax year exceeds $2 million. Hr block 2011 See chapter 7. Hr block 2011 Extension of special depreciation allowance for certain qualified property acquired after December 31, 2007. Hr block 2011 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. Hr block 2011 See chapter 7. Hr block 2011 Expiration of the 3-year recovery period for certain race horses. Hr block 2011 . Hr block 2011 The 3-year recovery period for race horses two years old or younger will expire for such horses placed in service after December 31, 2013. Hr block 2011 See chapter 7. Hr block 2011 Tax rates. Hr block 2011 For tax years beginning in 2013, the social security part of the self-employment tax increases from 10. Hr block 2011 4% to 12. Hr block 2011 4%. Hr block 2011 As a result, the self-employment tax is increased from 13. Hr block 2011 3% to 15. Hr block 2011 3%. Hr block 2011 See chapter 12. Hr block 2011 Maximum net earnings. Hr block 2011 The maximum net self-employment earnings subject to the social security part (12. Hr block 2011 4%) of the self-employment tax increased to $113,700 for 2013. Hr block 2011 There is no maximum limit on earnings subject to the Medicare part (2. Hr block 2011 9%). Hr block 2011 See chapter 12. Hr block 2011 Net investment income tax. Hr block 2011 For tax years beginning in 2013, individuals, estates, and trusts may be subject to the net investment income tax (NIIT). Hr block 2011 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. Hr block 2011 For information about NIIT and the special rule for traders in financial instruments and commodities, see the Instructions for Form 8960. Hr block 2011 Social Security and Medicare Tax for 2013. Hr block 2011 The employee tax rate for social security is 6. Hr block 2011 2%. Hr block 2011 The employer tax rate for social security remains unchanged at 6. Hr block 2011 2%. Hr block 2011 The social security wage base limit is $113,700. Hr block 2011 The Medicare tax rate is 1. Hr block 2011 45% each for the employee and employer, unchanged from 2012. Hr block 2011 There is no wage base limit for Medicare tax. Hr block 2011 See chapter 13. Hr block 2011 Additional Medicare Tax. Hr block 2011 For tax years beginning in 2013, a 0. Hr block 2011 9% Additional Medicare Tax applies to your Medicare wages, Railroad Tax Act (RRTA) compensation, and self-employment income above a threshold amount. Hr block 2011 Use Form 8959, Additional Medicare Tax, to figure this tax. Hr block 2011 For more information, see the Instructions for Form 8959 and the Instructions for Schedule SE (Form 1040). Hr block 2011 In addition to withholding Medicare tax at 1. Hr block 2011 45%, you must withhold a 0. Hr block 2011 9% Additional Medicare Tax from wages you pay to an employee in excess of $200,000 in a calendar year. Hr block 2011 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. Hr block 2011 Additional Medicare Tax is only imposed on the employee. Hr block 2011 There is no employer share of Additional Medicare Tax. Hr block 2011 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. Hr block 2011 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. Hr block 2011 For more information on Additional Medicare Tax, visit IRS. Hr block 2011 gov and enter “Additional Medicare Tax” in the search box. Hr block 2011 See chapter 13. Hr block 2011 Leave-Based donation programs to aid victims of Hurricane Sandy. Hr block 2011 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. Hr block 2011 The donated leave will not be included in the income or wages of the employee. Hr block 2011 The employer may deduct the cash payments as business expenses or charitable contributions. Hr block 2011 See chapter 13. Hr block 2011 Work opportunity tax credit for qualified tax-exempt organizations hiring qualified veterans extended. Hr block 2011 The work opportunity tax credit is now available for eligible unemployed veterans who begin work before January 1, 2014. Hr block 2011 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. Hr block 2011 For more information, visit IRS. Hr block 2011 gov and enter “work opportunity credit” in the search box. Hr block 2011 See chapter 13. Hr block 2011 Estimated tax. Hr block 2011 For tax years beginning in 2013, the Net Investment Income Tax (NIIT) may need to be included when calculating your estimated tax. Hr block 2011 Also, when figuring your estimated tax, you may need to include the 0. Hr block 2011 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. Hr block 2011 For more information, see Publication 505. Hr block 2011 What's New for 2014 Maximum net earnings. Hr block 2011 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. Hr block 2011 See chapter 12. Hr block 2011 Social security and Medicare tax for 2014. Hr block 2011 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). Hr block 2011 The Medicare tax rate for 2014 will also be discussed in Publication 51 (Circular A) (For use in 2014). Hr block 2011 There is no limit on the amount of wages subject to Medicare tax. Hr block 2011 See chapter 13. Hr block 2011 Reminders The following reminders and other items may help you file your tax return. Hr block 2011 IRS e-file (Electronic Filing) You can file your tax returns electronically using an IRS e-file option. Hr block 2011 The benefits of IRS e-file include faster refunds, increased accuracy, and acknowledgment of IRS receipt of your return. Hr block 2011 You can use one of the following IRS e-file options. Hr block 2011 Use an authorized IRS e-file provider. Hr block 2011 Use a personal computer. Hr block 2011 Visit a Volunteer Income Tax Assistance (VITA) or Tax Counseling for the Elderly (TCE) site. Hr block 2011 For details on these fast filing methods, see your income tax package. Hr block 2011 Principal agricultural activity codes. Hr block 2011 You must enter on line B of Schedule F (Form 1040) a code that identifies your principal agricultural activity. Hr block 2011 It is important to use the correct code because this information will identify market segments of the public for IRS Taxpayer Education programs. Hr block 2011 The U. Hr block 2011 S. Hr block 2011 Census Bureau also uses this information for its economic census. Hr block 2011 See the list of Principal Agricultural Activity Codes on page 2 of Schedule F (Form 1040). Hr block 2011 Publication on employer identification numbers (EIN). Hr block 2011 Publication 1635, Understanding Your Employer Identification Number, provides general information on employer identification numbers. Hr block 2011 Topics include how to apply for an EIN and how to complete Form SS-4. Hr block 2011 Change of address. Hr block 2011 If you change your home address, you should use Form 8822, Change of Addres, to notify the IRS. Hr block 2011 If you change your business address, you should use Form 8822-B, Change of Address or Responsible Party — Business, to notify the IRS. Hr block 2011 Be sure to include your suite, room, or other unit number. Hr block 2011 Reportable transactions. Hr block 2011 You must file Form 8886, Reportable Transaction Disclosure Statement, to report certain transactions. Hr block 2011 You may have to pay a penalty if you are required to file Form 8886 but do not do so. Hr block 2011 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. Hr block 2011 For more information, see the Instructions for Form 8886. Hr block 2011 Form W-4 for 2014. Hr block 2011 You should make new Forms W-4 available to your employees and encourage them to check their income tax withholding for 2014. Hr block 2011 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. Hr block 2011 See Publication 919, How Do I Adjust My Tax Withholding. Hr block 2011 Form 1099-MISC. Hr block 2011 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. Hr block 2011 Limited Liability Company (LLC). Hr block 2011 For purposes of this publication, a limited liability company (LLC) is a business entity organized in the United States under state law. Hr block 2011 Unlike a partnership, all of the members of an LLC have limited personal liability for its debts. Hr block 2011 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. Hr block 2011 7701-3. Hr block 2011 See Publication 3402 for more details. Hr block 2011 Photographs of missing children. Hr block 2011 The Internal Revenue Service is a proud partner with the National Center for Missing and Exploited Children. Hr block 2011 Photographs of missing children selected by the Center may appear in this publication on pages that would otherwise be blank. Hr block 2011 You can help bring these children home by looking at the photographs and calling 1-800-THE-LOST (1-800-843-5678) if you recognize a child. Hr block 2011 Prev Up Next Home More Online Publications