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Senior Income Tax

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Senior Income Tax

Senior income tax 6. Senior income tax   Insurance Table of Contents What's New Introduction Topics - This chapter discusses: Useful Items - You may want to see: Deductible PremiumsSelf-Employed Health Insurance Deduction Nondeductible Premiums Capitalized Premiums When To Deduct Premiums What's New Retiree drug subsidy. Senior income tax  Beginning in 2013, sponsors of certain qualified retiree prescription drug plans must account for the subsidy received by reducing the amount of qualified retiree prescription drug plans expense by the subsidy received (taking into account the taxpayer's accounting method). Senior income tax For more information, see the retiree drug subsidy frequently asked questions on IRS. Senior income tax gov. Senior income tax Introduction You generally can deduct the ordinary and necessary cost of insurance as a business expense if it is for your trade, business, or profession. Senior income tax However, you may have to capitalize certain insurance costs under the uniform capitalization rules. Senior income tax For more information, see Capitalized Premiums , later. Senior income tax Topics - This chapter discusses: Deductible premiums Nondeductible premiums Capitalized premiums When to deduct premiums Useful Items - You may want to see: Publication 15-B Employer's Tax Guide to Fringe Benefits 525 Taxable and Nontaxable Income 538 Accounting Periods and Methods 547 Casualties, Disasters, and Thefts Form (and Instructions) 1040 U. Senior income tax S. Senior income tax Individual Income Tax Return See chapter 12 for information about getting publications and forms. Senior income tax Deductible Premiums You generally can deduct premiums you pay for the following kinds of insurance related to your trade or business. Senior income tax Insurance that covers fire, storm, theft, accident, or similar losses. Senior income tax Credit insurance that covers losses from business bad debts. Senior income tax Group hospitalization and medical insurance for employees, including long-term care insurance. Senior income tax If a partnership pays accident and health insurance premiums for its partners, it generally can deduct them as guaranteed payments to partners. Senior income tax If an S corporation pays accident and health insurance premiums for its more-than-2% shareholder-employees, it generally can deduct them, but must also include them in the shareholder's wages subject to federal income tax withholding. Senior income tax See Publication 15-B. Senior income tax Liability insurance. Senior income tax Malpractice insurance that covers your personal liability for professional negligence resulting in injury or damage to patients or clients. Senior income tax Workers' compensation insurance set by state law that covers any claims for bodily injuries or job-related diseases suffered by employees in your business, regardless of fault. Senior income tax If a partnership pays workers' compensation premiums for its partners, it generally can deduct them as guaranteed payments to partners. Senior income tax If an S corporation pays workers' compensation premiums for its more-than-2% shareholder-employees, it generally can deduct them, but must also include them in the shareholder's wages. Senior income tax Contributions to a state unemployment insurance fund are deductible as taxes if they are considered taxes under state law. Senior income tax Overhead insurance that pays for business overhead expenses you have during long periods of disability caused by your injury or sickness. Senior income tax Car and other vehicle insurance that covers vehicles used in your business for liability, damages, and other losses. Senior income tax If you operate a vehicle partly for personal use, deduct only the part of the insurance premium that applies to the business use of the vehicle. Senior income tax If you use the standard mileage rate to figure your car expenses, you cannot deduct any car insurance premiums. Senior income tax Life insurance covering your officers and employees if you are not directly or indirectly a beneficiary under the contract. Senior income tax Business interruption insurance that pays for lost profits if your business is shut down due to a fire or other cause. Senior income tax Self-Employed Health Insurance Deduction You may be able to deduct premiums paid for medical and dental insurance and qualified long-term care insurance for yourself, your spouse, and your dependents. Senior income tax The insurance can also cover your child who was under age 27 at the end of 2013, even if the child was not your dependent. Senior income tax A child includes your son, daughter, stepchild, adopted child, or foster child. Senior income tax A foster child is any child placed with you by an authorized placement agency or by judgment, decree, or other order of any court of competent jurisdiction. Senior income tax One of the following statements must be true. Senior income tax You were self-employed and had a net profit for the year reported on Schedule C (Form 1040), Profit or Loss From Business; Schedule C-EZ (Form 1040), Net Profit From Business; or Schedule F (Form 1040), Profit or Loss From Farming. Senior income tax You were a partner with net earnings from self-employment for the year reported on Schedule K-1 (Form 1065), Partner's Share of Income, Deductions, Credits, etc. Senior income tax , box 14, code A. Senior income tax You used one of the optional methods to figure your net earnings from self-employment on Schedule SE. Senior income tax You received wages in 2013 from an S corporation in which you were a more-than-2% shareholder. Senior income tax Health insurance premiums paid or reimbursed by the S corporation are shown as wages on Form W-2, Wage and Tax Statement. Senior income tax The insurance plan must be established, or considered to be established as discussed in the following bullets, under your business. Senior income tax For self-employed individuals filing a Schedule C, C-EZ, or F, a policy can be either in the name of the business or in the name of the individual. Senior income tax For partners, a policy can be either in the name of the partnership or in the name of the partner. Senior income tax You can either pay the premiums yourself or your partnership can pay them and report the premium amounts on Schedule K-1 (Form 1065) as guaranteed payments to be included in your gross income. Senior income tax However, if the policy is in your name and you pay the premiums yourself, the partnership must reimburse you and report the premium amounts on Schedule K-1 (Form 1065) as guaranteed payments to be included in your gross income. Senior income tax Otherwise, the insurance plan will not be considered to be established under your business. Senior income tax For more-than-2% shareholders, a policy can be either in the name of the S corporation or in the name of the shareholder. Senior income tax You can either pay the premiums yourself or your S corporation can pay them and report the premium amounts on Form W-2 as wages to be included in your gross income. Senior income tax However, if the policy is in your name and you pay the premiums yourself, the S corporation must reimburse you and report the premium amounts on Form W-2 as wages to be included in your gross income. Senior income tax Otherwise, the insurance plan will not be considered to be established under your business. Senior income tax Medicare premiums you voluntarily pay to obtain insurance in your name that is similar to qualifying private health insurance can be used to figure the deduction. Senior income tax If you previously filed returns without using Medicare premiums to figure the deduction, you can file timely amended returns to refigure the deduction. Senior income tax For more information, see Form 1040X, Amended U. Senior income tax S. Senior income tax Individual Income Tax Return. Senior income tax Amounts paid for health insurance coverage from retirement plan distributions that were nontaxable because you are a retired public safety officer cannot be used to figure the deduction. Senior income tax Take the deduction on Form 1040, line 29. Senior income tax Qualified long-term care insurance. Senior income tax   You can include premiums paid on a qualified long-term care insurance contract when figuring your deduction. Senior income tax But, for each person covered, you can include only the smaller of the following amounts. Senior income tax The amount paid for that person. Senior income tax The amount shown below. Senior income tax Use the person's age at the end of the tax year. Senior income tax Age 40 or younger–$360 Age 41 to 50–$680 Age 51 to 60–$1,360 Age 61 to 70–$3,640 Age 71 or older–$4,550 Qualified long-term care insurance contract. Senior income tax   A qualified long-term care insurance contract is an insurance contract that only provides coverage of qualified long-term care services. Senior income tax The contract must meet all the following requirements. Senior income tax It must be guaranteed renewable. Senior income tax It must provide that refunds, other than refunds on the death of the insured or complete surrender or cancellation of the contract, and dividends under the contract may be used only to reduce future premiums or increase future benefits. Senior income tax It must not provide for a cash surrender value or other money that can be paid, assigned, pledged, or borrowed. Senior income tax It generally must not pay or reimburse expenses incurred for services or items that would be reimbursed under Medicare, except where Medicare is a secondary payer or the contract makes per diem or other periodic payments without regard to expenses. Senior income tax Qualified long-term care services. Senior income tax   Qualified long-term care services are: Necessary diagnostic, preventive, therapeutic, curing, treating, mitigating, and rehabilitative services, and Maintenance or personal care services. Senior income tax The services must be required by a chronically ill individual and prescribed by a licensed health care practitioner. Senior income tax Worksheet 6-A. Senior income tax Self-Employed Health Insurance Deduction Worksheet Note. Senior income tax Use a separate worksheet for each trade or business under which an insurance plan is established. Senior income tax 1. Senior income tax Enter the total amount paid in 2013 for health insurance coverage established under your business for 2013 for you, your spouse, and your dependents. Senior income tax Your insurance can also cover your child who was under age 27 at the end of 2013, even if the child was not your dependent. Senior income tax But do not include the following. Senior income tax   Amounts for any month you were eligible to participate in a health plan subsidized by your or your spouse's employer or the employer of either your dependent or your child who was under the age of 27 at the end of 2013. Senior income tax Any amounts paid from retirement plan distributions that were nontaxable because you are a retired public safety officer. Senior income tax Any amounts you included on Form 8885, line 4. Senior income tax Any qualified health insurance premiums you paid to “U. Senior income tax S. Senior income tax Treasury-HCTC. Senior income tax ” Any health coverage tax credit advance payments shown in box 1 of Form 1099-H. Senior income tax Any payments for qualified long-term care insurance (see line 2) 1. Senior income tax   2. Senior income tax For coverage under a qualified long-term care insurance contract, enter for each person covered the smaller of the following amounts. Senior income tax       a) Total payments made for that person during the year. Senior income tax       b) The amount shown below. Senior income tax Use the person's age at the end of the tax year. Senior income tax         $360— if that person is age 40 or younger          $680— if age 41 to 50         $1,360— if age 51 to 60         $3,640— if age 61 to 70         $4,550— if age 71 or older         Do not include payments for any month you were eligible to participate in a long-term care insurance plan subsidized by your or your spouse’s employer or the employer of either your dependent or your child who was under the age of 27 at the end of 2013. Senior income tax If more than one person is covered, figure separately the amount to enter for each person. Senior income tax Then enter the total of those amounts 2. Senior income tax   3. Senior income tax Add lines 1 and 2 3. Senior income tax   4. Senior income tax Enter your net profit* and any other earned income** from the trade or business under which the insurance plan is established. Senior income tax Do not include Conservation Reserve Program payments exempt from self-employment tax. Senior income tax If the business is an S corporation, skip to line 11 4. Senior income tax   5. Senior income tax Enter the total of all net profits* from: Schedule C (Form 1040), line 31; Schedule C-EZ (Form 1040), line 3; Schedule F (Form 1040), line 34; or Schedule K-1 (Form 1065), box 14, code A; plus any other income allocable to the profitable businesses. Senior income tax Do not include Conservation Reserve Program payments exempt from self-employment tax. Senior income tax See the Instructions for Schedule SE (Form 1040). Senior income tax Do not include any net losses shown on these schedules. Senior income tax 5. Senior income tax   6. Senior income tax Divide line 4 by line 5 6. Senior income tax   7. Senior income tax Multiply Form 1040, line 27, by the percentage on line 6 7. Senior income tax   8. Senior income tax Subtract line 7 from line 4 8. Senior income tax   9. Senior income tax Enter the amount, if any, from Form 1040, line 28, attributable to the same trade or business in which the insurance plan is established 9. Senior income tax   10. Senior income tax Subtract line 9 from line 8 10. Senior income tax   11. Senior income tax Enter your Medicare wages (Form W-2, box 5) from an S corporation in which you are a more-than-2% shareholder and in which the insurance plan is established 11. Senior income tax   12. Senior income tax Enter any amount from Form 2555, line 45, attributable to the amount entered on line 4 or 11 above, or any amount from Form 2555-EZ, line 18, attributable to the amount entered on line 11 above 12. Senior income tax   13. Senior income tax Subtract line 12 from line 10 or 11, whichever applies 13. Senior income tax   14. Senior income tax Enter the smaller of line 3 or line 13 here and on Form 1040, line 29. Senior income tax Do not include this amount when figuring any medical expense deduction on Schedule A (Form 1040). Senior income tax 14. Senior income tax   * If you used either optional method to figure your net earnings from self-employment from any business, do not enter your net profit from the business. Senior income tax Instead, enter the amount attributable to that business from Schedule SE (Form 1040), Section B, line 4b. Senior income tax * *Earned income includes net earnings and gains from the sale, transfer, or licensing of property you created. Senior income tax However, it does not include capital gain income. Senior income tax Chronically ill individual. Senior income tax   A chronically ill individual is a person who has been certified as one of the following. Senior income tax An individual who has been unable, due to loss of functional capacity for at least 90 days, to perform at least two activities of daily living without substantial assistance from another individual. Senior income tax Activities of daily living are eating, toileting, transferring (general mobility), bathing, dressing, and continence. Senior income tax An individual who requires substantial supervision to be protected from threats to health and safety due to severe cognitive impairment. Senior income tax The certification must have been made by a licensed health care practitioner within the previous 12 months. Senior income tax Benefits received. Senior income tax   For information on excluding benefits you receive from a long-term care contract from gross income, see Publication 525. Senior income tax Other coverage. Senior income tax   You cannot take the deduction for any month you were eligible to participate in any employer (including your spouse's) subsidized health plan at any time during that month, even if you did not actually participate. Senior income tax In addition, if you were eligible for any month or part of a month to participate in any subsidized health plan maintained by the employer of either your dependent or your child who was under age 27 at the end of 2013, do not use amounts paid for coverage for that month to figure the deduction. Senior income tax   These rules are applied separately to plans that provide long-term care insurance and plans that do not provide long-term care insurance. Senior income tax However, any medical insurance payments not deductible on Form 1040, line 29, can be included as medical expenses on Schedule A (Form 1040), Itemized Deductions, if you itemize deductions. Senior income tax Effect on itemized deductions. Senior income tax   Subtract the health insurance deduction from your medical insurance when figuring medical expenses on Schedule A (Form 1040) if you itemize deductions. Senior income tax Effect on self-employment tax. Senior income tax   For tax years beginning before or after 2010, you cannot subtract the self-employed health insurance deduction when figuring net earnings for your self-employment tax from the business under which the insurance plan is established, or considered to be established as discussed earlier. Senior income tax For more information, see Schedule SE (Form 1040). Senior income tax How to figure the deduction. Senior income tax   Generally, you can use the worksheet in the Form 1040 instructions to figure your deduction. Senior income tax However, if any of the following apply, you must use Worksheet 6-A in this chapter. Senior income tax You had more than one source of income subject to self-employment tax. Senior income tax You file Form 2555, Foreign Earned Income, or Form 2555-EZ, Foreign Earned Income Exclusion. Senior income tax You are using amounts paid for qualified long-term care insurance to figure the deduction. Senior income tax If you are claiming the health coverage tax credit, complete Form 8885, Health Coverage Tax Credit, before you figure this deduction. Senior income tax Health coverage tax credit. Senior income tax   You may be able to take this credit only if you were an eligible trade adjustment assistance (TAA) recipient, alternative TAA (ATAA) recipient, reemployment trade adjustment assistance (RTAA) recipient, or Pension Benefit Guaranty Corporation (PBGC) pension recipient. Senior income tax Use Form 8885 to figure the amount, if any, of this credit. Senior income tax   When figuring the amount to enter on line 1 of Worksheet 6-A, do not include the following. Senior income tax Any amounts you included on Form 8885, line 4. Senior income tax Any qualified health insurance premiums you paid to “U. Senior income tax S. Senior income tax Treasury-HCTC. Senior income tax ” Any health coverage tax credit advance payments shown in box 1 of Form 1099-H, Health Coverage Tax Credit (HCTC) Advance Payments. Senior income tax More than one health plan and business. Senior income tax   If you have more than one health plan during the year and each plan is established under a different business, you must use separate worksheets (Worksheet 6-A) to figure each plan's net earnings limit. Senior income tax Include the premium you paid under each plan on line 1 or line 2 of that separate worksheet and your net profit (or wages) from that business on line 4 (or line 11). Senior income tax For a plan that provides long-term care insurance, the total of the amounts entered for each person on line 2 of all worksheets cannot be more than the appropriate limit shown on line 2 for that person. Senior income tax Nondeductible Premiums You cannot deduct premiums on the following kinds of insurance. Senior income tax Self-insurance reserve funds. Senior income tax You cannot deduct amounts credited to a reserve set up for self-insurance. Senior income tax This applies even if you cannot get business insurance coverage for certain business risks. Senior income tax However, your actual losses may be deductible. Senior income tax See Publication 547. Senior income tax Loss of earnings. Senior income tax You cannot deduct premiums for a policy that pays for lost earnings due to sickness or disability. Senior income tax However, see the discussion on overhead insurance, item (8), under Deductible Premiums , earlier. Senior income tax Certain life insurance and annuities. Senior income tax For contracts issued before June 9, 1997, you cannot deduct the premiums on a life insurance policy covering you, an employee, or any person with a financial interest in your business if you are directly or indirectly a beneficiary of the policy. Senior income tax You are included among possible beneficiaries of the policy if the policy owner is obligated to repay a loan from you using the proceeds of the policy. Senior income tax A person has a financial interest in your business if the person is an owner or part owner of the business or has lent money to the business. Senior income tax For contracts issued after June 8, 1997, you generally cannot deduct the premiums on any life insurance policy, endowment contract, or annuity contract if you are directly or indirectly a beneficiary. Senior income tax The disallowance applies without regard to whom the policy covers. Senior income tax Partners. Senior income tax If, as a partner in a partnership, you take out an insurance policy on your own life and name your partners as beneficiaries to induce them to retain their investments in the partnership, you are considered a beneficiary. Senior income tax You cannot deduct the insurance premiums. Senior income tax Insurance to secure a loan. Senior income tax If you take out a policy on your life or on the life of another person with a financial interest in your business to get or protect a business loan, you cannot deduct the premiums as a business expense. Senior income tax Nor can you deduct the premiums as interest on business loans or as an expense of financing loans. Senior income tax In the event of death, the proceeds of the policy are generally not taxed as income even if they are used to liquidate the debt. Senior income tax Capitalized Premiums Under the uniform capitalization rules, you must capitalize the direct costs and part of the indirect costs for certain production or resale activities. Senior income tax Include these costs in the basis of property you produce or acquire for resale, rather than claiming them as a current deduction. Senior income tax You recover the costs through depreciation, amortization, or cost of goods sold when you use, sell, or otherwise dispose of the property. Senior income tax Indirect costs include premiums for insurance on your plant or facility, machinery, equipment, materials, property produced, or property acquired for resale. Senior income tax Uniform capitalization rules. Senior income tax   You may be subject to the uniform capitalization rules if you do any of the following, unless the property is produced for your use other than in a business or an activity carried on for profit. Senior income tax Produce real property or tangible personal property. Senior income tax For this purpose, tangible personal property includes a film, sound recording, video tape, book, or similar property. Senior income tax Acquire property for resale. Senior income tax However, these rules do not apply to the following property. Senior income tax Personal property you acquire for resale if your average annual gross receipts are $10 million or less for the 3 prior tax years. Senior income tax Property you produce if you meet either of the following conditions. Senior income tax Your indirect costs of producing the property are $200,000 or less. Senior income tax You use the cash method of accounting and do not account for inventories. Senior income tax More information. Senior income tax   For more information on these rules, see Uniform Capitalization Rules in Publication 538 and the regulations under Internal Revenue Code section 263A. Senior income tax When To Deduct Premiums You can usually deduct insurance premiums in the tax year to which they apply. Senior income tax Cash method. Senior income tax   If you use the cash method of accounting, you generally deduct insurance premiums in the tax year you actually paid them, even if you incurred them in an earlier year. Senior income tax However, see Prepayment , later. Senior income tax Accrual method. Senior income tax   If you use an accrual method of accounting, you cannot deduct insurance premiums before the tax year in which you incur a liability for them. Senior income tax In addition, you cannot deduct insurance premiums before the tax year in which you actually pay them (unless the exception for recurring items applies). Senior income tax For more information about the accrual method of accounting, see chapter 1. Senior income tax For information about the exception for recurring items, see Publication 538. Senior income tax Prepayment. Senior income tax   You cannot deduct expenses in advance, even if you pay them in advance. Senior income tax This rule applies to any expense paid far enough in advance to, in effect, create an asset with a useful life extending substantially beyond the end of the current tax year. Senior income tax   Expenses such as insurance are generally allocable to a period of time. Senior income tax You can deduct insurance expenses for the year to which they are allocable. Senior income tax Example. Senior income tax In 2013, you signed a 3-year insurance contract. Senior income tax Even though you paid the premiums for 2013, 2014, and 2015 when you signed the contract, you can only deduct the premium for 2013 on your 2013 tax return. Senior income tax You can deduct in 2014 and 2015 the premium allocable to those years. Senior income tax Dividends received. Senior income tax   If you receive dividends from business insurance and you deducted the premiums in prior years, at least part of the dividends generally are income. Senior income tax For more information, see Recovery of amount deducted (tax benefit rule) in chapter 1 under How Much Can I Deduct. Senior income tax Prev  Up  Next   Home   More Online Publications
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Understanding Your CP01S Notice

We received your Form 14039 or similar statement for your identity theft claim. We'll contact you when we finish processing your case or if we need additional information.


What you need to do

  • Continue to file your federal income tax returns as required by law.

You may want to


Answers to Common Questions

Q. Who should I contact if I have more questions about my account related to identity theft?

A. The Identity Protection Specialized Unit can assist you with questions regarding identity theft related to your account. You can call them at 1-800-908-4490. The number can also be found on your notice. For all other tax account related questions, contact the IRS help desk at 1-800-829-1040.

Where can I find more information on preventing identity theft?


Tips for next year

File your return as you normally would. If we find that someone is attempting to use your SSN for filing a tax return we will notify you and provide you with a PIN to use when filing your return.

 

 

 

Page Last Reviewed or Updated: 21-Jan-2014

Printable samples of this notice (PDF)

 

 

How to get help

  • Call the 1-800 number listed on the top right corner of your notice.
  • Authorize someone (e.g., accountant) to contact the IRS on your behalf using Form 2848.
  • See if you qualify for help from a Low Income Taxpayer Clinic.
     

The Senior Income Tax

Senior income tax Publicación 4492(SP) - Introductory Material Tabla de contenidos Introducción Artículos de interés - A usted quizá le interese ver: Introducción En esta publicación se explican las disposiciones principales de la Katrina Emergency Tax Relief Act of 2005 (Ley de Alivio Tributario para Desastres Causados por el Huracán Katrina del 2005) y la Gulf Opportunity Zone Act of 2005 (Ley de la Zona de Oportunidad del Golfo del 2005). Senior income tax Artículos de interés - A usted quizá le interese ver: Publicación 526 Charitable Contributions (Contribuciones Caritativas), en inglés 536 Net Operating Losses (NOLs) for Individuals, Estates, and Trusts (Pérdidas Netas de Operación (NOL) para Personas Físicas, Caudales Hereditarios y Fideicomisos), en inglés 547(SP) Hechos Fortuitos, Desastres y Robos, en español 946 How to Depreciate Property (Cómo Depreciar los Bienes), en inglés Formas (e instrucciones) 4506Request for Copy of Tax Return (Solicitud de una Copia de la Declaración de Impuestos), en inglés 4506-TRequest for Transcript of Tax Return (Solicitud de un Apógrafo de la Declaración de Impuestos), en inglés 4684Casualties and Thefts (Hechos Fortuitos y Robos), en inglés 5884Work Opportunity Credit (Crédito por Oportunidad de Trabajo), en inglés 5884-ACredits for Employers Affected by Hurricane Katrina, Rita, or Wilma (Créditos para Patronos o Empleadores Afectados por el Huracán Katrina, Rita o Wilma), en inglés 8863Education Credits (Hope and Lifetime Learning Credits) (Créditos por Enseñanza Superior (Crédito Hope y Crédito Perpetuo (Vitalicio) por Aprendizaje)), en inglés 8914Exemption Amount for Taxpayers Housing Individuals Displaced by Hurricane Katrina (Cantidad de la Exención para Contribuyentes dando Alojamiento a Personas Desplazadas por el Huracán Katrina), en inglés 8915Qualified Hurricane Retirement Plan Distributions and Repayments (Distribuciones y Devoluciones (Reintegros) de Pagos Calificados de Planes de Jubilación a Causa de un Huracán), en inglés Anterior  Subir  Siguiente   Inicio   More Online Publications