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2010 Tax Deadline

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2010 Tax Deadline

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The 2010 Tax Deadline

2010 tax deadline Publication 225 - Introductory Material Table of Contents IntroductionOrdering forms and publications. 2010 tax deadline Tax questions. 2010 tax deadline 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. 2010 tax deadline A farm includes livestock, dairy, poultry, fish, fruit, and truck farms. 2010 tax deadline It also includes plantations, ranches, ranges, and orchards. 2010 tax deadline This publication explains how the federal tax laws apply to farming. 2010 tax deadline Use this publication as a guide to figure your taxes and complete your farm tax return. 2010 tax deadline If you need more information on a subject, get the specific IRS tax publication covering that subject. 2010 tax deadline We refer to many of these free publications throughout this publication. 2010 tax deadline See chapter 16 for information on ordering these publications. 2010 tax deadline 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. 2010 tax deadline However, the information given does not cover every situation and is not intended to replace the law or change its meaning. 2010 tax deadline This publication covers subjects on which a court may have made a decision more favorable to taxpayers than the interpretation of the Service. 2010 tax deadline 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. 2010 tax deadline The IRS Mission. 2010 tax deadline   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. 2010 tax deadline Comments and suggestions. 2010 tax deadline   We welcome your comments about this publication and your suggestions for future editions. 2010 tax deadline   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. 2010 tax deadline NW, IR-6526 Washington, DC 20224   We respond to many letters by telephone. 2010 tax deadline Therefore, it would be helpful if you would include your daytime phone number, including the area code, in your correspondence. 2010 tax deadline   You can email us at taxforms@irs. 2010 tax deadline gov. 2010 tax deadline Please put “Publications Comment” on the subject line. 2010 tax deadline You can also send us comments from www. 2010 tax deadline irs. 2010 tax deadline gov/formspubs/, select “Comment on Tax Forms and Publications” under “More Information. 2010 tax deadline ”   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. 2010 tax deadline Ordering forms and publications. 2010 tax deadline   Visit www. 2010 tax deadline irs. 2010 tax deadline 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. 2010 tax deadline Internal Revenue Service 1201 N. 2010 tax deadline Mitsubishi Motorway Bloomington, IL 61705-6613 Tax questions. 2010 tax deadline   If you have a tax question, check the information available on IRS. 2010 tax deadline gov or call 1-800-829-1040. 2010 tax deadline We cannot answer tax questions sent to either of the above addresses. 2010 tax deadline Comments on IRS enforcement actions. 2010 tax deadline   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. 2010 tax deadline The Ombudsman will annually evaluate the enforcement activities of each agency and rate its responsiveness to small business. 2010 tax deadline 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. 2010 tax deadline S. 2010 tax deadline Small Business Administration 409 3rd Street, S. 2010 tax deadline W. 2010 tax deadline  Washington, DC 20416 Send an email to ombudsman@sba. 2010 tax deadline gov, or Download the appraisal form at  www. 2010 tax deadline sba. 2010 tax deadline gov/ombudsman. 2010 tax deadline Treasury Inspector General for Tax Administration. 2010 tax deadline   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). 2010 tax deadline You can remain anonymous. 2010 tax deadline Farm tax classes. 2010 tax deadline   Many state Cooperative Extension Services conduct farm tax workshops in conjunction with the IRS. 2010 tax deadline Contact your county extension office for more information. 2010 tax deadline Rural tax education website. 2010 tax deadline   The Rural Tax Education website is a source for information concerning agriculturally related income and deductions and self-employment tax. 2010 tax deadline 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. 2010 tax deadline 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. 2010 tax deadline You can visit the website at www. 2010 tax deadline ruraltax. 2010 tax deadline org. 2010 tax deadline Future Developments The IRS has created a page on IRS. 2010 tax deadline gov for information about Publication 225, at  www. 2010 tax deadline irs. 2010 tax deadline gov/pub225. 2010 tax deadline Information about recent developments affecting Publication 225 will be posted on that page. 2010 tax deadline What's New for 2013 The following items highlight a number of administrative and tax law changes for 2013. 2010 tax deadline They are discussed in more detail throughout the publication. 2010 tax deadline Standard mileage rate. 2010 tax deadline  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. 2010 tax deadline 5 cents. 2010 tax deadline See chapter 4. 2010 tax deadline Simplified method for business use of home deduction. 2010 tax deadline  The IRS now provides a simplified method to determine your expenses for business use of your home. 2010 tax deadline For more information, see Schedule C (Form 1040), Part II, and its instructions. 2010 tax deadline See chapter 4. 2010 tax deadline Increased section 179 expense deduction dollar limits. 2010 tax deadline  The maximum amount you can elect to deduct for most section 179 property you placed in service in 2013 is $500,000. 2010 tax deadline This limit is reduced by the amount by which the cost of the property placed in service during the tax year exceeds $2 million. 2010 tax deadline See chapter 7. 2010 tax deadline Extension of special depreciation allowance for certain qualified property acquired after December 31, 2007. 2010 tax deadline  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. 2010 tax deadline See chapter 7. 2010 tax deadline Expiration of the 3-year recovery period for certain race horses. 2010 tax deadline . 2010 tax deadline  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. 2010 tax deadline See chapter 7. 2010 tax deadline Tax rates. 2010 tax deadline  For tax years beginning in 2013, the social security part of the self-employment tax increases from 10. 2010 tax deadline 4% to 12. 2010 tax deadline 4%. 2010 tax deadline As a result, the self-employment tax is increased from 13. 2010 tax deadline 3% to 15. 2010 tax deadline 3%. 2010 tax deadline See chapter 12. 2010 tax deadline Maximum net earnings. 2010 tax deadline  The maximum net self-employment earnings subject to the social security part (12. 2010 tax deadline 4%) of the self-employment tax increased to $113,700 for 2013. 2010 tax deadline There is no maximum limit on earnings subject to the Medicare part (2. 2010 tax deadline 9%). 2010 tax deadline See chapter 12. 2010 tax deadline Net investment income tax. 2010 tax deadline  For tax years beginning in 2013, individuals, estates, and trusts may be subject to the net investment income tax (NIIT). 2010 tax deadline 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. 2010 tax deadline For information about NIIT and the special rule for traders in financial instruments and commodities, see the Instructions for Form 8960. 2010 tax deadline Social Security and Medicare Tax for 2013. 2010 tax deadline  The employee tax rate for social security is 6. 2010 tax deadline 2%. 2010 tax deadline The employer tax rate for social security remains unchanged at 6. 2010 tax deadline 2%. 2010 tax deadline The social security wage base limit is $113,700. 2010 tax deadline The Medicare tax rate is 1. 2010 tax deadline 45% each for the employee and employer, unchanged from 2012. 2010 tax deadline There is no wage base limit for Medicare tax. 2010 tax deadline See chapter 13. 2010 tax deadline Additional Medicare Tax. 2010 tax deadline  For tax years beginning in 2013, a 0. 2010 tax deadline 9% Additional Medicare Tax applies to your Medicare wages, Railroad Tax Act (RRTA) compensation, and self-employment income above a threshold amount. 2010 tax deadline Use Form 8959, Additional Medicare Tax, to figure this tax. 2010 tax deadline For more information, see the Instructions for Form 8959 and the Instructions for Schedule SE (Form 1040). 2010 tax deadline In addition to withholding Medicare tax at 1. 2010 tax deadline 45%, you must withhold a 0. 2010 tax deadline 9% Additional Medicare Tax from wages you pay to an employee in excess of $200,000 in a calendar year. 2010 tax deadline 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. 2010 tax deadline Additional Medicare Tax is only imposed on the employee. 2010 tax deadline There is no employer share of Additional Medicare Tax. 2010 tax deadline 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. 2010 tax deadline 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. 2010 tax deadline For more information on Additional Medicare Tax, visit IRS. 2010 tax deadline gov and enter “Additional Medicare Tax” in the search box. 2010 tax deadline See chapter 13. 2010 tax deadline Leave-Based donation programs to aid victims of Hurricane Sandy. 2010 tax deadline  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. 2010 tax deadline The donated leave will not be included in the income or wages of the employee. 2010 tax deadline The employer may deduct the cash payments as business expenses or charitable contributions. 2010 tax deadline See chapter 13. 2010 tax deadline Work opportunity tax credit for qualified tax-exempt organizations hiring qualified veterans extended. 2010 tax deadline  The work opportunity tax credit is now available for eligible unemployed veterans who begin work before January 1, 2014. 2010 tax deadline 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. 2010 tax deadline For more information, visit IRS. 2010 tax deadline gov and enter “work opportunity credit” in the search box. 2010 tax deadline See chapter 13. 2010 tax deadline Estimated tax. 2010 tax deadline  For tax years beginning in 2013, the Net Investment Income Tax (NIIT) may need to be included when calculating your estimated tax. 2010 tax deadline Also, when figuring your estimated tax, you may need to include the 0. 2010 tax deadline 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. 2010 tax deadline For more information, see Publication 505. 2010 tax deadline What's New for 2014 Maximum net earnings. 2010 tax deadline  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. 2010 tax deadline See chapter 12. 2010 tax deadline Social security and Medicare tax for 2014. 2010 tax deadline  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). 2010 tax deadline The Medicare tax rate for 2014 will also be discussed in Publication 51 (Circular A) (For use in 2014). 2010 tax deadline There is no limit on the amount of wages subject to Medicare tax. 2010 tax deadline See chapter 13. 2010 tax deadline Reminders The following reminders and other items may help you file your tax return. 2010 tax deadline   IRS e-file (Electronic Filing) You can file your tax returns electronically using an IRS e-file option. 2010 tax deadline The benefits of IRS e-file include faster refunds, increased accuracy, and acknowledgment of IRS receipt of your return. 2010 tax deadline You can use one of the following IRS e-file options. 2010 tax deadline Use an authorized IRS e-file provider. 2010 tax deadline Use a personal computer. 2010 tax deadline Visit a Volunteer Income Tax Assistance (VITA) or Tax Counseling for the Elderly (TCE) site. 2010 tax deadline For details on these fast filing methods, see your income tax package. 2010 tax deadline Principal agricultural activity codes. 2010 tax deadline  You must enter on line B of Schedule F (Form 1040) a code that identifies your principal agricultural activity. 2010 tax deadline It is important to use the correct code because this information will identify market segments of the public for IRS Taxpayer Education programs. 2010 tax deadline The U. 2010 tax deadline S. 2010 tax deadline Census Bureau also uses this information for its economic census. 2010 tax deadline See the list of Principal Agricultural Activity Codes on page 2 of Schedule F (Form 1040). 2010 tax deadline Publication on employer identification numbers (EIN). 2010 tax deadline  Publication 1635, Understanding Your Employer Identification Number, provides general information on employer identification numbers. 2010 tax deadline Topics include how to apply for an EIN and how to complete Form SS-4. 2010 tax deadline Change of address. 2010 tax deadline  If you change your home address, you should use Form 8822, Change of Addres, to notify the IRS. 2010 tax deadline If you change your business address, you should use Form 8822-B, Change of Address or Responsible Party — Business, to notify the IRS. 2010 tax deadline Be sure to include your suite, room, or other unit number. 2010 tax deadline Reportable transactions. 2010 tax deadline  You must file Form 8886, Reportable Transaction Disclosure Statement, to report certain transactions. 2010 tax deadline You may have to pay a penalty if you are required to file Form 8886 but do not do so. 2010 tax deadline 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. 2010 tax deadline For more information, see the Instructions for Form 8886. 2010 tax deadline Form W-4 for 2014. 2010 tax deadline  You should make new Forms W-4 available to your employees and encourage them to check their income tax withholding for 2014. 2010 tax deadline 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. 2010 tax deadline See Publication 919, How Do I Adjust My Tax Withholding. 2010 tax deadline Form 1099-MISC. 2010 tax deadline  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. 2010 tax deadline Limited Liability Company (LLC). 2010 tax deadline  For purposes of this publication, a limited liability company (LLC) is a business entity organized in the United States under state law. 2010 tax deadline Unlike a partnership, all of the members of an LLC have limited personal liability for its debts. 2010 tax deadline 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. 2010 tax deadline 7701-3. 2010 tax deadline See Publication 3402 for more details. 2010 tax deadline Photographs of missing children. 2010 tax deadline  The Internal Revenue Service is a proud partner with the National Center for Missing and Exploited Children. 2010 tax deadline Photographs of missing children selected by the Center may appear in this publication on pages that would otherwise be blank. 2010 tax deadline 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. 2010 tax deadline Prev  Up  Next   Home   More Online Publications