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What If I Didn T File My 2012 Taxes

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What If I Didn T File My 2012 Taxes

What if i didn t file my 2012 taxes Publication 334 - Introductory Material Table of Contents IntroductionOrdering forms and publications. What if i didn t file my 2012 taxes Tax questions. What if i didn t file my 2012 taxes 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. What if i didn t file my 2012 taxes This publication has information on business income, expenses, and tax credits that may help you file your income tax return. What if i didn t file my 2012 taxes Are you self-employed?   You are self-employed if you carry on a trade or business as a sole proprietor or an independent contractor. What if i didn t file my 2012 taxes Sole proprietor. What if i didn t file my 2012 taxes   A sole proprietor is someone who owns an unincorporated business by himself or herself. What if i didn t file my 2012 taxes 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. What if i didn t file my 2012 taxes Trade or business. What if i didn t file my 2012 taxes    A trade or business is generally an activity carried on to make a profit. What if i didn t file my 2012 taxes The facts and circumstances of each case determine whether or not an activity is a trade or business. What if i didn t file my 2012 taxes You do not need to actually make a profit to be in a trade or business as long as you have a profit motive. What if i didn t file my 2012 taxes You do need to make ongoing efforts to further the interests of your business. What if i didn t file my 2012 taxes   You do not have to carry on regular full-time business activities to be self-employed. What if i didn t file my 2012 taxes Having a part-time business in addition to your regular job or business may be self-employment. What if i didn t file my 2012 taxes Independent contractor. What if i didn t file my 2012 taxes    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. What if i didn t file my 2012 taxes However, whether they are independent contractors or employees depends on the facts in each case. What if i didn t file my 2012 taxes 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. What if i didn t file my 2012 taxes The earnings of a person who is working as an independent contractor are subject to self-employment tax. What if i didn t file my 2012 taxes For more information on determining whether you are an employee or independent contractor, see Publication 15-A, Employer's Supplemental Tax Guide. What if i didn t file my 2012 taxes Statutory employee. What if i didn t file my 2012 taxes   A statutory employee has a checkmark in box 13 of his or her Form W-2, Wage and Tax Statement. What if i didn t file my 2012 taxes Statutory employees use Schedule C or C-EZ to report their wages and expenses. What if i didn t file my 2012 taxes Limited liability company (LLC). What if i didn t file my 2012 taxes   A limited liability company (LLC) is an entity formed under state law by filing articles of organization. What if i didn t file my 2012 taxes 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. What if i didn t file my 2012 taxes An owner who is an individual may use Schedule C or C-EZ. What if i didn t file my 2012 taxes Business owned and operated by spouses. What if i didn t file my 2012 taxes   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. What if i didn t file my 2012 taxes Do not use Schedule C or C-EZ. What if i didn t file my 2012 taxes Instead, file Form 1065, U. What if i didn t file my 2012 taxes S. What if i didn t file my 2012 taxes Return of Partnership Income. What if i didn t file my 2012 taxes For more information, see Publication 541, Partnerships. What if i didn t file my 2012 taxes    Exception—Community income. What if i didn t file my 2012 taxes 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. What if i didn t file my 2012 taxes S. What if i didn t file my 2012 taxes possession, you can treat the business either as a sole proprietorship or a partnership. What if i didn t file my 2012 taxes The only states with community property laws are Arizona, California, Idaho, Louisiana, Nevada, New Mexico, Texas, Washington, and Wisconsin. What if i didn t file my 2012 taxes A change in your reporting position will be treated as a conversion of the entity. What if i didn t file my 2012 taxes    Exception—Qualified joint venture. What if i didn t file my 2012 taxes 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. What if i didn t file my 2012 taxes 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. What if i didn t file my 2012 taxes For an explanation of "material participation," see the Instructions for Schedule C, line G. What if i didn t file my 2012 taxes   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. What if i didn t file my 2012 taxes Each of you must file a separate Schedule C or C-EZ and a separate Schedule SE. What if i didn t file my 2012 taxes For more information, see Qualified Joint Ventures in the Instructions for Schedule SE. What if i didn t file my 2012 taxes This publication does not cover the topics listed in the following table. What if i didn t file my 2012 taxes    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. What if i didn t file my 2012 taxes   Table A provides a list of questions you need to answer to help you meet your federal tax obligations. What if i didn t file my 2012 taxes After each question is the location in this publication where you will find the related discussion. What if i didn t file my 2012 taxes Table A. What if i didn t file my 2012 taxes What You Need To Know About Federal Taxes (Note. What if i didn t file my 2012 taxes The following is a list of questions you may need to answer so you can fill out your federal income tax return. What if i didn t file my 2012 taxes Chapters are given to help you find the related discussion in this publication. What if i didn t file my 2012 taxes ) 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. What if i didn t file my 2012 taxes What forms must I file?   See chapter 1. What if i didn t file my 2012 taxes What must I do if I have employees?   See Employment Taxes in chapter 1. What if i didn t file my 2012 taxes 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. What if i didn t file my 2012 taxes What method can I use to account for my income and expenses?   See Accounting Methods in chapter 2. What if i didn t file my 2012 taxes What kinds of business income do I have to report on my tax return?   See chapter 5. What if i didn t file my 2012 taxes What kinds of business expenses can I deduct on my tax return?   See Business Expenses in chapter 8. What if i didn t file my 2012 taxes What kinds of expenses are not deductible as business expenses?   See Expenses You Cannot Deduct in chapter 8. What if i didn t file my 2012 taxes What happens if I have a business loss? Can I deduct it?   See chapter 9. What if i didn t file my 2012 taxes What must I do if I disposed of business property during the year?   See chapter 3. What if i didn t file my 2012 taxes What are my rights as a taxpayer?   See chapter 11. What if i didn t file my 2012 taxes Where do I go if I need help with federal tax matters?   See chapter 12. What if i didn t file my 2012 taxes IRS mission. What if i didn t file my 2012 taxes   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. What if i didn t file my 2012 taxes Comments and suggestions. What if i didn t file my 2012 taxes   We welcome your comments about this publication and your suggestions for future editions. What if i didn t file my 2012 taxes   You can write to us at the following address:  Internal Revenue Service Tax Forms and Publications Division 1111 Constitution Ave. What if i didn t file my 2012 taxes NW, IR-6526 Washington, DC 20224   We respond to many letters by telephone. What if i didn t file my 2012 taxes Therefore, it would be helpful if you would include your daytime phone number, including the area code, in your correspondence. What if i didn t file my 2012 taxes   You can send your comments from www. What if i didn t file my 2012 taxes irs. What if i didn t file my 2012 taxes gov/formspubs/. What if i didn t file my 2012 taxes Click on “More Information” then on “Comment on Tax Forms and Publications. What if i didn t file my 2012 taxes ”   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. What if i didn t file my 2012 taxes Ordering forms and publications. What if i didn t file my 2012 taxes   Visit  www. What if i didn t file my 2012 taxes irs. What if i didn t file my 2012 taxes 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. What if i didn t file my 2012 taxes  Internal Revenue Service 1201 N. What if i didn t file my 2012 taxes Mitsubishi Motorway Bloomington, IL 61705-6613 Tax questions. What if i didn t file my 2012 taxes   If you have a tax question, check the information available on IRS. What if i didn t file my 2012 taxes gov or call 1-800-829-1040. What if i didn t file my 2012 taxes We cannot answer tax questions sent to either of the above addresses. What if i didn t file my 2012 taxes Future Developments For the latest information about developments related to Publication 334, such as legislation enacted after it was published, go to www. What if i didn t file my 2012 taxes irs. What if i didn t file my 2012 taxes gov/pub334. What if i didn t file my 2012 taxes What's New for 2013 The following are some of the tax changes for 2013. What if i didn t file my 2012 taxes For information on other changes, go to IRS. What if i didn t file my 2012 taxes gov. What if i didn t file my 2012 taxes Tax rates. What if i didn t file my 2012 taxes . What if i didn t file my 2012 taxes  For tax years beginning in 2013, the social security part of the self-employment tax increases to 12. What if i didn t file my 2012 taxes 4%. What if i didn t file my 2012 taxes The Medicare part of the tax remains at 2. What if i didn t file my 2012 taxes 9%. What if i didn t file my 2012 taxes As a result, the self-employment tax is 15. What if i didn t file my 2012 taxes 3%. What if i didn t file my 2012 taxes Maximum net earnings. What if i didn t file my 2012 taxes  The maximum net self-employment earnings subject to the social security part of the self-employment tax increases to $113,700 for 2013. What if i didn t file my 2012 taxes There is no maximum limit on earnings subject to the Medicare part. What if i didn t file my 2012 taxes Standard mileage rate. What if i didn t file my 2012 taxes  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. What if i didn t file my 2012 taxes 5 cents per mile. What if i didn t file my 2012 taxes For more information, see Car and Truck Expenses in chapter 8. What if i didn t file my 2012 taxes Simplified method for business use of home deduction. What if i didn t file my 2012 taxes . What if i didn t file my 2012 taxes  The IRS now provides a simplified method to determine your expenses for business use of your home. What if i didn t file my 2012 taxes For more information, see Business Use of Your Home in chapter 8. What if i didn t file my 2012 taxes What's New for 2014 The following are some of the tax changes for 2014. What if i didn t file my 2012 taxes For information on other changes, go to IRS. What if i didn t file my 2012 taxes gov. What if i didn t file my 2012 taxes Standard mileage rate. What if i didn t file my 2012 taxes  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. What if i didn t file my 2012 taxes Self-employment tax. What if i didn t file my 2012 taxes  The maximum net self-employment earnings subject to the social security part of the self-employment tax is $117,000 for 2014. What if i didn t file my 2012 taxes Reminders Accounting methods. What if i didn t file my 2012 taxes  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. What if i didn t file my 2012 taxes For more information, see Inventories in chapter 2. What if i didn t file my 2012 taxes Reportable transactions. What if i didn t file my 2012 taxes  You must file Form 8886, Reportable Transaction Disclosure Statement, to report certain transactions. What if i didn t file my 2012 taxes You may have to pay a penalty if you are required to file Form 8886 but do not do so. What if i didn t file my 2012 taxes You may also have to pay interest and penalties on any reportable transaction understatements. What if i didn t file my 2012 taxes 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. What if i didn t file my 2012 taxes For more information, see the Instructions for Form 8886. What if i didn t file my 2012 taxes Photographs of Missing Children The Internal Revenue Service is a proud partner with the National Center for Missing and Exploited Children. What if i didn t file my 2012 taxes Photographs of missing children selected by the Center may appear in this publication on pages that would otherwise be blank. What if i didn t file my 2012 taxes 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. What if i didn t file my 2012 taxes Prev  Up  Next   Home   More Online Publications
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The What If I Didn T File My 2012 Taxes

What if i didn t file my 2012 taxes Publication 1212 - Introductory Material Table of Contents Future Developments Photographs of Missing Children IntroductionOrdering forms and publications. What if i didn t file my 2012 taxes Tax questions. What if i didn t file my 2012 taxes Useful Items - You may want to see: Future Developments For the latest information about developments related to Pub. What if i didn t file my 2012 taxes 1212, such as legislation enacted after it was published, go to www. What if i didn t file my 2012 taxes irs. What if i didn t file my 2012 taxes gov/pub1212. What if i didn t file my 2012 taxes Photographs of Missing Children The Internal Revenue Service is a proud partner with the National Center for Missing and Exploited Children. What if i didn t file my 2012 taxes Photographs of missing children selected by the Center may appear in this publication on pages that would otherwise be blank. What if i didn t file my 2012 taxes 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. What if i didn t file my 2012 taxes Introduction This publication has two purposes. What if i didn t file my 2012 taxes Its primary purpose is to help brokers and other middlemen identify publicly offered original issue discount (OID) debt instruments they may hold as nominees for the true owners, so they can file Forms 1099-OID or Forms 1099-INT as required. What if i didn t file my 2012 taxes The other purpose of the publication is to help owners of publicly offered OID debt instruments determine how much OID to report on their income tax returns. What if i didn t file my 2012 taxes The list of publicly offered OID debt instruments (OID list) is on the IRS website. What if i didn t file my 2012 taxes The original issue discount tables, Sections I-A through III-F, are only available on the IRS website at www. What if i didn t file my 2012 taxes irs. What if i didn t file my 2012 taxes gov/pub1212 by clicking the link under Recent Developments. What if i didn t file my 2012 taxes The tables are posted to the website in late November or early December of each year. What if i didn t file my 2012 taxes The information on these lists come from the issuers of the debt instruments and from financial publications and is updated annually. What if i didn t file my 2012 taxes (However, see Debt Instruments Not on the OID List, later. What if i didn t file my 2012 taxes ) Brokers and other middlemen can rely on this list to determine, for information reporting purposes, whether a debt instrument was issued at a discount and the OID to be reported on information returns. What if i didn t file my 2012 taxes However, because the information in the list has generally not been verified by the IRS as correct, the following tax matters are subject to change upon examination by the IRS. What if i didn t file my 2012 taxes The OID reported by owners of a debt instrument on their income tax returns. What if i didn t file my 2012 taxes The issuer's classification of an instrument as debt for federal income tax purposes. What if i didn t file my 2012 taxes Instructions for issuers of OID debt instruments. What if i didn t file my 2012 taxes   In general, issuers of publicly offered OID debt instruments must, within 30 days after the issue date, report information about the instruments to the IRS on Form 8281, Information Return for Publicly Offered Original Issue Discount Instruments. What if i didn t file my 2012 taxes See the form instructions for more information. What if i didn t file my 2012 taxes Issuers should report errors in and omissions from the list in writing at the following address:  IRS OID Publication Project SE:W:CAR:MP:T  1111 Constitution Ave. What if i didn t file my 2012 taxes NW, IR-6526 Washington, D. What if i didn t file my 2012 taxes C. What if i didn t file my 2012 taxes 20224 REMIC and CDO information reporting requirements. What if i didn t file my 2012 taxes   Brokers and other middlemen must follow special information reporting requirements for real estate mortgage investment conduits (REMIC) regular, and collateralized debt obligations (CDO) interests. What if i didn t file my 2012 taxes The rules are explained in Publication 938, Real Estate Mortgage Investment Conduits (REMICs) Reporting Information (And Other Collateralized Debt Obligations (CDOs)). What if i didn t file my 2012 taxes   Holders of interests in REMICs and CDOs should see chapter 1 of Publication 550 for information on REMICs and CDOs. What if i didn t file my 2012 taxes Comments and suggestions. What if i didn t file my 2012 taxes   We welcome your comments about this publication and your suggestions for future editions. What if i didn t file my 2012 taxes   You can write to us at the following address: Internal Revenue Service Tax Forms and Publications Division 1111 Constitution Ave. What if i didn t file my 2012 taxes NW, IR-6526 Washington, DC 20224   We respond to many letters by telephone. What if i didn t file my 2012 taxes Therefore, it would be helpful if you would include your daytime phone number, including the area code, in your correspondence. What if i didn t file my 2012 taxes   You can send your comments from www. What if i didn t file my 2012 taxes irs. What if i didn t file my 2012 taxes gov/formspubs/. What if i didn t file my 2012 taxes Click on “More Information” and then on “Comment on Tax Forms and Publications. What if i didn t file my 2012 taxes ”   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. What if i didn t file my 2012 taxes Ordering forms and publications. What if i didn t file my 2012 taxes   Visit www. What if i didn t file my 2012 taxes irs. What if i didn t file my 2012 taxes 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. What if i didn t file my 2012 taxes Internal Revenue Service 1201 N. What if i didn t file my 2012 taxes Mitsubishi Motorway Bloomington, IL 61705-6613 Tax questions. What if i didn t file my 2012 taxes   If you have a tax question, check the information available on IRS. What if i didn t file my 2012 taxes gov or call 1-800-829-1040. What if i didn t file my 2012 taxes We cannot answer tax questions sent to any of the preceding addresses. What if i didn t file my 2012 taxes Useful Items - You may want to see: Publication 515 Withholding of Tax on Nonresident Aliens and Foreign Entities 550 Investment Income and Expenses 938 Real Estate Mortgage Investment Conduits (REMICs) Reporting Information (And Other Collateralized Debt Obligations (CDOs)). What if i didn t file my 2012 taxes Form (and Instructions) 1096 Annual Summary and Transmittal of U. What if i didn t file my 2012 taxes S. What if i didn t file my 2012 taxes Information Returns 1099-B Proceeds From Broker and Barter Exchange Transactions 1099-INT Interest Income 1099-OID Original Issue Discount 8949 Sales and Other Dispositions of Capital Assets Schedule B (Form 1040A or 1040) Interest and Ordinary Dividends Schedule D (Form 1040) Capital Gains and Losses W-8 Instructions for the Requester of Forms W-8BEN, W-8ECI, W-8EXP, and W-8IMY See How To Get Tax Help near the end of this publication for information about getting publications and forms. 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