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Tax Act 2010

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Tax Act 2010

Tax act 2010 Publication 334 - Introductory Material Table of Contents IntroductionOrdering forms and publications. Tax act 2010 Tax questions. Tax act 2010 Future Developments What's New for 2013 What's New for 2014 Reminders Photographs of Missing Children Introduction The purpose of this publication is to provide general information about the federal tax laws that apply to small business owners who are sole proprietors and to statutory employees. Tax act 2010 This publication has information on business income, expenses, and tax credits that may help you file your income tax return. Tax act 2010 Are you self-employed?   You are self-employed if you carry on a trade or business as a sole proprietor or an independent contractor. Tax act 2010 Sole proprietor. Tax act 2010   A sole proprietor is someone who owns an unincorporated business by himself or herself. Tax act 2010 However, if you are the sole member of a domestic limited liability company (LLC), you are not a sole proprietor if you elect to treat the LLC as a corporation. Tax act 2010 Trade or business. Tax act 2010    A trade or business is generally an activity carried on to make a profit. Tax act 2010 The facts and circumstances of each case determine whether or not an activity is a trade or business. Tax act 2010 You do not need to actually make a profit to be in a trade or business as long as you have a profit motive. Tax act 2010 You do need to make ongoing efforts to further the interests of your business. Tax act 2010   You do not have to carry on regular full-time business activities to be self-employed. Tax act 2010 Having a part-time business in addition to your regular job or business may be self-employment. Tax act 2010 Independent contractor. Tax act 2010    People such as doctors, dentists, veterinarians, lawyers, accountants, contractors, subcontractors, public stenographers, or auctioneers who are in an independent trade, business, or profession in which they offer their services to the general public are generally independent contractors. Tax act 2010 However, whether they are independent contractors or employees depends on the facts in each case. Tax act 2010 The general rule is that an individual is an independent contractor if the payer has the right to control or to direct only the result of the work and not how it will be done. Tax act 2010 The earnings of a person who is working as an independent contractor are subject to self-employment tax. Tax act 2010 For more information on determining whether you are an employee or independent contractor, see Publication 15-A, Employer's Supplemental Tax Guide. Tax act 2010 Statutory employee. Tax act 2010   A statutory employee has a checkmark in box 13 of his or her Form W-2, Wage and Tax Statement. Tax act 2010 Statutory employees use Schedule C or C-EZ to report their wages and expenses. Tax act 2010 Limited liability company (LLC). Tax act 2010   A limited liability company (LLC) is an entity formed under state law by filing articles of organization. Tax act 2010 Generally, a single-member LLC is disregarded as an entity separate from its owner and reports its income and deductions on its owner's federal income tax return. Tax act 2010 An owner who is an individual may use Schedule C or C-EZ. Tax act 2010 Business owned and operated by spouses. Tax act 2010   If you and your spouse jointly own and operate an unincorporated business and share in the profits and losses, you are partners in a partnership, whether or not you have a formal partnership agreement. Tax act 2010 Do not use Schedule C or C-EZ. Tax act 2010 Instead, file Form 1065, U. Tax act 2010 S. Tax act 2010 Return of Partnership Income. Tax act 2010 For more information, see Publication 541, Partnerships. Tax act 2010    Exception—Community income. Tax act 2010 If you and your spouse wholly own an unincorporated business as community property under the community property laws of a state, foreign country, or U. Tax act 2010 S. Tax act 2010 possession, you can treat the business either as a sole proprietorship or a partnership. Tax act 2010 The only states with community property laws are Arizona, California, Idaho, Louisiana, Nevada, New Mexico, Texas, Washington, and Wisconsin. Tax act 2010 A change in your reporting position will be treated as a conversion of the entity. Tax act 2010    Exception—Qualified joint venture. Tax act 2010 If you and your spouse each materially participate as the only members of a jointly owned and operated business, and you file a joint return for the tax year, you can make a joint election to be treated as a qualified joint venture instead of a partnership for the tax year. Tax act 2010 Making this election will allow you to avoid the complexity of Form 1065 but still give each spouse credit for social security earnings on which retirement benefits are based. Tax act 2010 For an explanation of "material participation," see the Instructions for Schedule C, line G. Tax act 2010   To make this election, you must divide all items of income, gain, loss, deduction, and credit attributable to the business between you and your spouse in accordance with your respective interests in the venture. Tax act 2010 Each of you must file a separate Schedule C or C-EZ and a separate Schedule SE. Tax act 2010 For more information, see Qualified Joint Ventures in the Instructions for Schedule SE. Tax act 2010 This publication does not cover the topics listed in the following table. Tax act 2010    IF you need information about: THEN you should see: Corporations Publication 542 Farming Publication 225 Fishermen (Capital Construction Fund)  Publication 595 Partnerships Publication 541 Passive activities Publication 925 Recordkeeping Publication 583 Rental Publication 527 S corporations Instructions for Form 1120S What you need to know. Tax act 2010   Table A provides a list of questions you need to answer to help you meet your federal tax obligations. Tax act 2010 After each question is the location in this publication where you will find the related discussion. Tax act 2010 Table A. Tax act 2010 What You Need To Know About Federal Taxes (Note. Tax act 2010 The following is a list of questions you may need to answer so you can fill out your federal income tax return. Tax act 2010 Chapters are given to help you find the related discussion in this publication. Tax act 2010 ) What must I know   Where to find the answer   What kinds of federal taxes do I have to pay? How do I pay them?   See chapter 1. Tax act 2010 What forms must I file?   See chapter 1. Tax act 2010 What must I do if I have employees?   See Employment Taxes in chapter 1. Tax act 2010 Do I have to start my tax year in January, or can I start it in any other month?   See Accounting Periods in chapter 2. Tax act 2010 What method can I use to account for my income and expenses?   See Accounting Methods in chapter 2. Tax act 2010 What kinds of business income do I have to report on my tax return?   See chapter 5. Tax act 2010 What kinds of business expenses can I deduct on my tax return?   See Business Expenses in chapter 8. Tax act 2010 What kinds of expenses are not deductible as business expenses?   See Expenses You Cannot Deduct in chapter 8. Tax act 2010 What happens if I have a business loss? Can I deduct it?   See chapter 9. Tax act 2010 What must I do if I disposed of business property during the year?   See chapter 3. Tax act 2010 What are my rights as a taxpayer?   See chapter 11. Tax act 2010 Where do I go if I need help with federal tax matters?   See chapter 12. Tax act 2010 IRS mission. Tax act 2010   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. Tax act 2010 Comments and suggestions. Tax act 2010   We welcome your comments about this publication and your suggestions for future editions. Tax act 2010   You can write to us at the following address:  Internal Revenue Service Tax Forms and Publications Division 1111 Constitution Ave. Tax act 2010 NW, IR-6526 Washington, DC 20224   We respond to many letters by telephone. Tax act 2010 Therefore, it would be helpful if you would include your daytime phone number, including the area code, in your correspondence. Tax act 2010   You can send your comments from www. Tax act 2010 irs. Tax act 2010 gov/formspubs/. Tax act 2010 Click on “More Information” then on “Comment on Tax Forms and Publications. Tax act 2010 ”   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. Tax act 2010 Ordering forms and publications. Tax act 2010   Visit  www. Tax act 2010 irs. Tax act 2010 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. Tax act 2010  Internal Revenue Service 1201 N. Tax act 2010 Mitsubishi Motorway Bloomington, IL 61705-6613 Tax questions. Tax act 2010   If you have a tax question, check the information available on IRS. Tax act 2010 gov or call 1-800-829-1040. Tax act 2010 We cannot answer tax questions sent to either of the above addresses. Tax act 2010 Future Developments For the latest information about developments related to Publication 334, such as legislation enacted after it was published, go to www. Tax act 2010 irs. Tax act 2010 gov/pub334. Tax act 2010 What's New for 2013 The following are some of the tax changes for 2013. Tax act 2010 For information on other changes, go to IRS. Tax act 2010 gov. Tax act 2010 Tax rates. Tax act 2010 . Tax act 2010  For tax years beginning in 2013, the social security part of the self-employment tax increases to 12. Tax act 2010 4%. Tax act 2010 The Medicare part of the tax remains at 2. Tax act 2010 9%. Tax act 2010 As a result, the self-employment tax is 15. Tax act 2010 3%. Tax act 2010 Maximum net earnings. Tax act 2010  The maximum net self-employment earnings subject to the social security part of the self-employment tax increases to $113,700 for 2013. Tax act 2010 There is no maximum limit on earnings subject to the Medicare part. Tax act 2010 Standard mileage rate. Tax act 2010  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. Tax act 2010 5 cents per mile. Tax act 2010 For more information, see Car and Truck Expenses in chapter 8. Tax act 2010 Simplified method for business use of home deduction. Tax act 2010 . Tax act 2010  The IRS now provides a simplified method to determine your expenses for business use of your home. Tax act 2010 For more information, see Business Use of Your Home in chapter 8. Tax act 2010 What's New for 2014 The following are some of the tax changes for 2014. Tax act 2010 For information on other changes, go to IRS. Tax act 2010 gov. Tax act 2010 Standard mileage rate. Tax act 2010  For 2014, the standard mileage rate for the cost of operating your car, van, pickup, or panel truck for each mile of business use is 56 cents per mile. Tax act 2010 Self-employment tax. Tax act 2010  The maximum net self-employment earnings subject to the social security part of the self-employment tax is $117,000 for 2014. Tax act 2010 Reminders Accounting methods. Tax act 2010  Certain small business taxpayers may be eligible to adopt or change to the cash method of accounting and may not be required to account for inventories. Tax act 2010 For more information, see Inventories in chapter 2. Tax act 2010 Reportable transactions. Tax act 2010  You must file Form 8886, Reportable Transaction Disclosure Statement, to report certain transactions. Tax act 2010 You may have to pay a penalty if you are required to file Form 8886 but do not do so. Tax act 2010 You may also have to pay interest and penalties on any reportable transaction understatements. Tax act 2010 Reportable transactions include: Transactions the same as or substantially similar to tax avoidance transactions identified by the IRS, Transactions offered to you under conditions of confidentiality for which you paid an advisor a minimum fee, Transactions for which you have, or a related party has, contractual protection against disallowance of the tax benefits, Transactions that result in losses of at least $2 million in any single tax year ($50,000 if from certain foreign currency transactions) or $4 million in any combination of tax years, and Transactions the same or substantially similar to one of the types of transactions the IRS has identified as a transaction of interest. Tax act 2010 For more information, see the Instructions for Form 8886. Tax act 2010 Photographs of Missing Children The Internal Revenue Service is a proud partner with the National Center for Missing and Exploited Children. Tax act 2010 Photographs of missing children selected by the Center may appear in this publication on pages that would otherwise be blank. Tax act 2010 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. Tax act 2010 Prev  Up  Next   Home   More Online Publications
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The Tax Act 2010

Tax act 2010 Part One -   La Declaración de Impuestos sobre los Ingresos Los cuatro capítulos de esta sección presentan información básica sobre el sistema tributario. Tax act 2010 Le explican los primeros pasos para llenar una declaración de impuestos; por ejemplo, cómo determinar qué estado civil para efectos de la declaración le corresponde, cuántas exenciones puede reclamar y qué formulario presentar. Tax act 2010 Asimismo, explican los requisitos de mantenimiento de documentación, el sistema de presentación electrónica del IRS e-file, determinadas multas y los dos métodos que se utilizan para pagar impuestos durante el año: la retención del impuesto y el impuesto estimado. Tax act 2010 Table of Contents 1. Tax act 2010   Información para la Presentación de la Declaración de ImpuestosQué Hay de Nuevo Recordatorios Introduction ¿Debo Presentar una Declaración?Individuos/Personas Físicas—En General Dependientes Determinados Hijos Menores de 19 Años de Edad o Estudiantes a Tiempo Completo Trabajadores por Cuenta Propia Extranjeros Quién Debe Presentar una Declaración ¿Qué Formulario Debo Usar?Formulario 1040EZ Formulario 1040A Formulario 1040 ¿Tengo que Presentar la Declaración en Papel? E-file del IRS ¿Cuándo Tengo que Presentar la Declaración?Servicios de entrega privados. Tax act 2010 Prórrogas del Plazo para Presentar la Declaración de Impuestos ¿Cómo Preparo la Declaración de Impuestos?¿Cuándo Declaro los Ingresos y Gastos? Número de Seguro Social Fondo para la Campaña Electoral Presidencial Cálculos Documentos Adjuntos Designación de un Tercero Firmas Preparador Remunerado Reembolsos Cantidad que Adeuda Donaciones Para Reducir la Deuda Pública Nombre y Dirección ¿Dónde Presento la Declaración? ¿Qué Ocurre Después de Presentar la Declaración?¿Qué Documentos Debo Mantener? ¿Por Qué Debe Mantener los Documentos? Tipo de Documentos que Debe Mantener Documentos Básicos Cuánto Tiempo Debe Mantener los Documentos Información sobre Reembolsos Intereses Sobre Reembolsos Cambio de Dirección ¿Qué Sucede Si Cometí un Error?Declaraciones Enmendadas y Reclamaciones de Reembolso Multas Robo de Identidad 2. Tax act 2010   Estado Civil para Efectos de la DeclaraciónQué Hay de Nuevo Introduction Useful Items - You may want to see: Estado CivilPersonas divorciadas. Tax act 2010 Divorcio y nuevo matrimonio. Tax act 2010 Matrimonios anulados. Tax act 2010 Cabeza de familia o viudo que reúne los requisitos con hijo dependiente. Tax act 2010 Personas consideradas casadas. Tax act 2010 Matrimonio del mismo sexo. Tax act 2010 Cónyuge fallecido durante el año. Tax act 2010 Personas casadas que viven separadas. Tax act 2010 Soltero Casados que Presentan una Declaración ConjuntaPresentación de una Declaración Conjunta Casados que Presentan la Declaración por SeparadoReglas Especiales Cabeza de FamiliaPersonas Consideradas no Casadas Personas que Mantienen una Vivienda Persona Calificada Viudo que Reúne los Requisitos con Hijo Dependiente 3. Tax act 2010   Exenciones Personales y por DependientesQué Hay de Nuevo Introduction Useful Items - You may want to see: ExencionesExenciones Personales Exenciones por Dependientes Hijo Calificado Pariente Calificado Eliminación gradual por fases de la exención Números de Seguro Social para DependientesNacimiento y fallecimiento en el año 2013. Tax act 2010 Número de identificación personal del contribuyente del Servicio de Impuestos Internos. Tax act 2010 Números de identificación del contribuyente en proceso de adopción. Tax act 2010 4. Tax act 2010   Retención de Impuestos e Impuesto EstimadoQué Hay de Nuevo para el Año 2014 Recordatorios Introduction Useful Items - You may want to see: Retención de Impuesto para el Año 2014Sueldos y Salarios Propinas Beneficios Marginales Tributables Compensación por Enfermedad Pensiones y Anualidades Ganancias Provenientes de Juegos de Azar y Apuestas Compensación por Desempleo Pagos del Gobierno Federal Retención Adicional Impuesto Estimado para el Año 2014Quién no Tiene que Pagar el Impuesto Estimado ¿Quién Tiene que Pagar Impuesto Estimado? Cómo Calcular el Impuesto Estimado Cuándo se Debe Pagar el Impuesto Estimado Cómo Determinar Cada Pago Cómo Pagar el Impuesto Estimado Crédito por Impuestos Retenidos e Impuesto Estimado para el Año 2013Retención Impuesto Estimado Multa por Pago Insuficiente de Impuestos para el Año 2013 Prev  Up  Next   Home   More Online Publications