Filing Your Taxes Online is Fast, Easy and Secure.
Start now and receive your tax refund in as little as 7 days.

1. Get Answers

Your online questions are customized to your unique tax situation.

2. Maximize your Refund

Find tax credits for everything from school tuition to buying a hybri

3. E-File for FREE

E-file free with direct deposit to get your refund in as few as 7 days.

Filing your taxes with paper mail can be difficult and it could take weeks for your refund to arrive. IRS e-file is easy, fast and secure. There is no paperwork going to the IRS so tax refunds can be processed in as little as 7 days with direct deposit. As you prepare your taxes online, you can see your tax refund in real time.

FREE audit support and representation from an enrolled agent – NEW and only from H&R Block

2011 1040ez Form

Free 2011 Tax SoftwareHow To Amend Federal Tax ReturnAmend Federal Tax Return FreeTax ReturnsIrs Extension Form2011 Tax Forms 1040ezH&r Block Free File 2011Hrblock LoginWww Myfreetaxes Com TampaCan I File 1040ez OnlineHow To File Military Taxes2012 Tax Form 940Where Can I Do My State Taxes For FreeFree Efile For State TaxesTax Planning Us 2005 TaxesEz Form 20102012 Ez FormIrs Tax ExtensionTaxPrevious Year Tax FormsSchedule C Ez FormIrs Tax Amendment FormFree 1040 EzIrs 2012 1040 Tax FormsIl 1040xFile Form 1040xEfile State TaxesEz Tax ReturnHr Block OnlineHow To File Your Own Taxes2009 State Tax Forms10 40 Ez2010 Tax Forms And InstructionsTurbotax 2006Free Irs EfileHow To File Taxes For 2012File 2005 Taxes FreeMypay Dfas2010 Tax File FreeTax Return 2012 Form

2011 1040ez Form

2011 1040ez form Publication 510 - Introductory Material Table of Contents What's New Reminders Introduction Useful Items - You may want to see: Excise Taxes Not Covered What's New Medical device excise tax. 2011 1040ez form  The Affordable Care Act (the “Act”) (Public Law 111-148, amended by Public Law 111-152) imposes a 2. 2011 1040ez form 3% (. 2011 1040ez form 023) excise tax on the sale of certain medical devices by the manufacturer, producer, or importer of the device. 2011 1040ez form The tax applies to sales of taxable medical devices after December 31, 2012. 2011 1040ez form See Taxable Medical Devices in chapter 5, later. 2011 1040ez form Tax on seasonal flu vaccines. 2011 1040ez form  Sales of all vaccines against seasonal influenza are now subject to the section 4131 excise tax at the existing rate of $. 2011 1040ez form 75 per dose of taxable vaccine. 2011 1040ez form Previously, only trivalent influenza vaccines were subject to this tax. 2011 1040ez form See Vaccines in chapter 5, later. 2011 1040ez form Patient-centered outcomes research fee. 2011 1040ez form  The Act imposes a fee on issuers of specified health insurance policies (section 4375) and plan sponsors of applicable self-insured health plans (section 4576) to help fund the Patient-Centered Outcomes Research Institute. 2011 1040ez form The fee, required to be reported annually on the 2nd quarter Form 720 and paid by its due date, July 31st, is based on the average number of lives covered under the policy or plan. 2011 1040ez form The fee applies to policy or plan years ending on or after October 1, 2012. 2011 1040ez form See chapter 11, later. 2011 1040ez form Extension of fuel tax credits. 2011 1040ez form  The following section 6426 credits, previously expired on December 31, 2011, are retroactively extended. 2011 1040ez form Biodiesel or renewable diesel mixture credit. 2011 1040ez form Alternative fuel credit. 2011 1040ez form Alternative fuel mixture credit. 2011 1040ez form See Notice 2013–26 (fuel tax credits) on page 984 of I. 2011 1040ez form R. 2011 1040ez form B. 2011 1040ez form 2013–18 at www. 2011 1040ez form irs. 2011 1040ez form gov/pub/irs-irbs/irb13-18. 2011 1040ez form pdf; also see chapter 2, later. 2011 1040ez form Alternative fuel mixture credit can be claimed on Schedule C (Form 720) only. 2011 1040ez form  For alternative fuel mixtures produced after December 31, 2011, the section 6426 alternative fuel mixture credit can be claimed on Schedule C (Form 720) only, not on Form 4136, Credit for Federal Tax Paid on Fuels, or Schedule 3 (Form 8849), Claim for Refund of Excise Taxes, and only to the extent of your section 4081 taxable fuel liability for gasoline, diesel, and kerosene. 2011 1040ez form See Biodiesel or Renewable Diesel Mixture Credit, Alternative Fuel Credit, and Alternative Fuel Mixture Credit in chapter 2, later. 2011 1040ez form Expiration of alcohol fuel mixture credit. 2011 1040ez form  The section 6426 alcohol fuel mixture credit expired after December 31, 2011. 2011 1040ez form Expiration of alcohol fuels credits. 2011 1040ez form  The section 40 alcohol, alcohol mixture, and small ethanol producer credits expired after December 31, 2011. 2011 1040ez form Second generation biofuel producer credit and excise tax. 2011 1040ez form  The section 40 cellulosic biofuel producer credit was retroactively extended to include fuel sold or used through January 2, 2013. 2011 1040ez form After January 2, 2013, cellulosic biofuel is renamed second generation biofuel, which adds algae-based fuel. 2011 1040ez form The second generation biofuel producer credit is for fuel sold or used after January 2, 2013, and before January 1, 2014. 2011 1040ez form You are liable for an excise tax on each gallon of cellulosic or second generation biofuel at the rate you used to figure the credit if you do not use the fuel for the purposes described under Qualified Cellulosic Biofuel Production or Qualified Second Generation Biofuel Production, later. 2011 1040ez form Report the tax on Form 720. 2011 1040ez form See Cellulosic or Second Generation Biofuel Not Used as Fuel, later; also see Form 6478, Biofuel Producer Credit, for more information. 2011 1040ez form Extension of section 40A biodiesel fuels credit. 2011 1040ez form  The biodiesel fuels credit, previously expired on December 31, 2011, is retroactively extended. 2011 1040ez form Future developments. 2011 1040ez form  The IRS has created a page on IRS. 2011 1040ez form gov that includes information about Publication 510 at www. 2011 1040ez form irs. 2011 1040ez form gov/pub510. 2011 1040ez form Information about any future developments will be posted on that page. 2011 1040ez form Reminders Publication 510 updates. 2011 1040ez form  Publication 510 is not updated annually. 2011 1040ez form Instead, it will be updated only when there are major changes in the tax law. 2011 1040ez form Use of international air travel facilities. 2011 1040ez form  Generally, the tax on the use of international air travel facilities increases annually. 2011 1040ez form See the Instructions for Form 720 for the tax rate. 2011 1040ez form For more information, see Air Transportation Taxes in chapter 4. 2011 1040ez form Aviation fuels for use in foreign trade. 2011 1040ez form  Aviation gasoline and kerosene for use in aviation are exempt from the leaking underground storage tank (LUST) tax. 2011 1040ez form Arrow shafts, tax rate. 2011 1040ez form  Generally, the tax on arrow shafts increases annually. 2011 1040ez form See Form 720 for the tax rate. 2011 1040ez form Disregarded entities and qualified subchapter S subsidiaries. 2011 1040ez form  Qualified subchapter S subsidiaries (QSubs) and eligible single-owner disregarded entities are treated as separate entities for excise tax and reporting purposes. 2011 1040ez form QSubs and eligible single-owner disregarded entities must pay and report excise taxes (other than IRS Nos. 2011 1040ez form 31, 51, and 117), register for most excise tax activities, and claim any refunds, credits, and payments under the entity's employer identification number (EIN). 2011 1040ez form These actions cannot take place under the owner's taxpayer identification number (TIN). 2011 1040ez form Some QSubs and disregarded entities may already have an EIN. 2011 1040ez form However, if you are unsure, please call the IRS Business and Specialty Tax line at 1-800-829-4933. 2011 1040ez form Generally, QSubs and eligible single-owner disregarded entities will continue to be treated as disregarded entities for other federal tax purposes (other than employment taxes). 2011 1040ez form For more information on these regulations, see Treasury Decision (T. 2011 1040ez form D. 2011 1040ez form ) 9356, T. 2011 1040ez form D. 2011 1040ez form 9462, and T. 2011 1040ez form D. 2011 1040ez form 9596. 2011 1040ez form You can find T. 2011 1040ez form D. 2011 1040ez form 9356 on page 675 of Internal Revenue Bulletin (I. 2011 1040ez form R. 2011 1040ez form B. 2011 1040ez form ) 2007-39 at  www. 2011 1040ez form irs. 2011 1040ez form gov/pub/irs-irbs/irb07-39. 2011 1040ez form pdf;  T. 2011 1040ez form D. 2011 1040ez form 9462 on page 504 of I. 2011 1040ez form R. 2011 1040ez form B. 2011 1040ez form 2009-42 at  www. 2011 1040ez form irs. 2011 1040ez form gov/pub/irs-irbs/irb09-42. 2011 1040ez form pdf;  and T. 2011 1040ez form D. 2011 1040ez form 9596 on page 84 of I. 2011 1040ez form R. 2011 1040ez form B. 2011 1040ez form 2012-30 at  www. 2011 1040ez form irs. 2011 1040ez form gov/pub/irs-irbs/irb12-30. 2011 1040ez form pdf. 2011 1040ez form Registration for certain activities. 2011 1040ez form  You are required to be registered for certain excise tax activities, such as blending of gasoline, diesel fuel, or kerosene outside the bulk transfer/terminal system. 2011 1040ez form See the instructions for Form 637 for the list of activities for which you must register. 2011 1040ez form Also see Registration Requirements under Fuel Taxes in chapter 1 for information on registration for activities related to fuel. 2011 1040ez form Each business unit that has, or is required to have, a separate employer identification number must be registered. 2011 1040ez form To apply for registration, complete Form 637 and provide the information requested in its instructions. 2011 1040ez form If your application is approved, you will receive a Letter of Registration showing the activities for which you are registered, the effective date of the registration, and your registration number. 2011 1040ez form A copy of Form 637 is not a Letter of Registration. 2011 1040ez form Photographs of missing children. 2011 1040ez form  The Internal Revenue Service is a proud partner with the National Center for Missing and Exploited Children. 2011 1040ez form Photographs of missing children selected by the Center may appear in this publication on pages that would otherwise be blank. 2011 1040ez form 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. 2011 1040ez form Introduction This publication covers the excise taxes for which you may be liable and which are reported on Form 720 and other forms. 2011 1040ez form It also covers fuel tax credits and refunds. 2011 1040ez form For information on fuel credits against income tax (the section 40 credits for the production of cellulosic biofuel and second generation biofuel, and the section 40A credit for biodiesel and renewable diesel used as fuel) see the instructions for Form 6478 and Form 8864, Biodiesel and Renewable Diesel Fuels Credit. 2011 1040ez form Comments and suggestions. 2011 1040ez form   We welcome your comments about this publication and your suggestions for future editions. 2011 1040ez form   You can write to us at the following address: Internal Revenue Service Individual and Specialty Forms and Publications Branch SE:W:CAR:MP:T:I 1111 Constitution Ave. 2011 1040ez form NW, IR-6526 Washington, DC 20224   We respond to many letters by telephone. 2011 1040ez form Therefore, it would be helpful if you would include your daytime phone number, including the area code, in your correspondence. 2011 1040ez form   You can email us at taxforms@irs. 2011 1040ez form gov. 2011 1040ez form Please put “Publications Comment” on the subject line. 2011 1040ez form You can also send us comments from www. 2011 1040ez form irs. 2011 1040ez form gov/Forms-&-Pubs/More-Information/ and select “Comment on Tax Forms and Publications”. 2011 1040ez form   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. 2011 1040ez form Useful Items - You may want to see: Publication 509 Tax Calendars Form (and Instructions) 11-C Occupational Tax and Registration Return for Wagering 637 Application for Registration (For Certain Excise Tax Activities) 720 Quarterly Federal Excise Tax Return 720X Amended Quarterly Federal Excise Tax Return 730 Monthly Tax Return for Wagers 1363 Export Exemption Certificate 2290 Heavy Highway Vehicle Use Tax Return 2290(SP) Declaración del Impuesto sobre el Uso de Vehículos Pesados en las Carreteras 4136 Credit for Federal Tax Paid on Fuels 6197 Gas Guzzler Tax 6478 Biofuel Producer Credit 6627 Environmental Taxes 8849 Claim for Refund of Excise Taxes, and Schedules 1–3, 5, 6, and 8 8864 Biodiesel and Renewable Diesel Fuels Credit Information Returns    Form 720-TO, Terminal Operator Report Form 720-CS, Carrier Summary Report   See How To Get Tax Help in chapter 17 for information about ordering forms and publications. 2011 1040ez form Guidance    You can find Notice 2005-4 (fuel tax guidance) on page 289 of I. 2011 1040ez form R. 2011 1040ez form B. 2011 1040ez form 2005-2 at www. 2011 1040ez form irs. 2011 1040ez form gov/pub/irs-irbs/irb05-02. 2011 1040ez form pdf. 2011 1040ez form Notice 2005-62 (biodiesel and aviation-grade kerosene) on page 443 of I. 2011 1040ez form R. 2011 1040ez form B. 2011 1040ez form 2005-35 at www. 2011 1040ez form irs. 2011 1040ez form gov/pub/irs-irbs/irb05-35. 2011 1040ez form pdf. 2011 1040ez form Notice 2005-80 (LUST, kerosene, claims by credit card issuers, and mechanical dye injection) on page 953 of I. 2011 1040ez form R. 2011 1040ez form B. 2011 1040ez form 2005-46 at www. 2011 1040ez form irs. 2011 1040ez form gov/pub/irs-irbs/irb05-46. 2011 1040ez form pdf. 2011 1040ez form Notice 2006-92 (alternative fuels and alternative fuel mixtures) on page 774 of I. 2011 1040ez form R. 2011 1040ez form B. 2011 1040ez form 2006-43 at www. 2011 1040ez form irs. 2011 1040ez form gov/pub/irs-irbs/irb06-43. 2011 1040ez form pdf. 2011 1040ez form Notice 2008-110 (biodiesel and cellulosic biofuel) on page 1298 of I. 2011 1040ez form R. 2011 1040ez form B. 2011 1040ez form 2008-51 at www. 2011 1040ez form irs. 2011 1040ez form gov/pub/irs-irbs/irb08-51. 2011 1040ez form pdf. 2011 1040ez form Notice 2010-68 (Alaska dyed diesel exemption) on page 576 of I. 2011 1040ez form R. 2011 1040ez form B. 2011 1040ez form 2010-44 at www. 2011 1040ez form irs. 2011 1040ez form gov/pub/irs-irbs/irb10-44. 2011 1040ez form pdf. 2011 1040ez form Notice 2012-27 (fractional aircraft ownership programs fuel surtax) on page 849 of I. 2011 1040ez form R. 2011 1040ez form B. 2011 1040ez form 2012-17 at www. 2011 1040ez form irs. 2011 1040ez form gov/pub/irs-irbs/irb12-17. 2011 1040ez form pdf. 2011 1040ez form Notice 2013-26 (fuel tax credits) on page 984 of I. 2011 1040ez form R. 2011 1040ez form B. 2011 1040ez form 2013-18 at www. 2011 1040ez form irs. 2011 1040ez form gov/pub/irs-irbs/irb13-18. 2011 1040ez form pdf. 2011 1040ez form T. 2011 1040ez form D. 2011 1040ez form 9604 and Notice 2012–77 (medical device tax) on pages 730 and 781, respectively, of I. 2011 1040ez form R. 2011 1040ez form B. 2011 1040ez form 2012-52 at www. 2011 1040ez form irs. 2011 1040ez form gov/pub/irs-irbs/irb12-52. 2011 1040ez form pdf. 2011 1040ez form T. 2011 1040ez form D. 2011 1040ez form 9602 (patient-centered outcomes research fee) on page 746 of I. 2011 1040ez form R. 2011 1040ez form B. 2011 1040ez form 2012-52 at www. 2011 1040ez form irs. 2011 1040ez form gov/pub/irs-irbs/irb12-52. 2011 1040ez form pdf. 2011 1040ez form Revenue Procedure 2012-41 (inflation adjustments) on page 539 of I. 2011 1040ez form R. 2011 1040ez form B. 2011 1040ez form 2012-45 at www. 2011 1040ez form irs. 2011 1040ez form gov/pub/irs-irbs/irb12-45. 2011 1040ez form pdf. 2011 1040ez form T. 2011 1040ez form D. 2011 1040ez form 9621 (indoor tanning services tax) on page 49 of I. 2011 1040ez form R. 2011 1040ez form B. 2011 1040ez form 2013-28 at www. 2011 1040ez form irs. 2011 1040ez form gov/pub/irs-irbs/irb13-28. 2011 1040ez form pdf. 2011 1040ez form Excise Taxes Not Covered In addition to the taxes discussed in this publication, you may have to report certain other excise taxes. 2011 1040ez form For tax forms relating to alcohol, firearms, and tobacco, visit the Alcohol and Tobacco Tax and Trade Bureau website at www. 2011 1040ez form ttb. 2011 1040ez form gov. 2011 1040ez form Heavy highway vehicle use tax. 2011 1040ez form   You report the federal excise tax on the use of certain trucks, truck tractors, and buses used on public highways on Form 2290, Heavy Highway Vehicle Use Tax Return. 2011 1040ez form The tax applies to highway motor vehicles with a taxable gross weight of 55,000 pounds or more. 2011 1040ez form Vans, pickup trucks, panel trucks, and similar trucks generally are not subject to this tax. 2011 1040ez form Note. 2011 1040ez form A Spanish version (Formulario 2290(SP)) is also available. 2011 1040ez form See How To Get Tax Help in chapter 17. 2011 1040ez form Registration of vehicles. 2011 1040ez form   Generally, you must prove that you paid your heavy highway vehicle use tax to register your taxable vehicle with your state motor vehicle department or to enter the United States in a Canadian or Mexican registered taxable vehicle. 2011 1040ez form Generally, a copy of Schedule 1 (Form 2290) is stamped by the IRS and returned to you as proof of payment. 2011 1040ez form    If you have questions on Form 2290, see its separate instructions, or you can call the Form 2290 call site at 1-866-699-4096 (toll free) from the United States, and 1-859-669-5733 (not toll free) from Canada and Mexico. 2011 1040ez form The hours of service are 8:00 a. 2011 1040ez form m. 2011 1040ez form to 6:00 p. 2011 1040ez form m. 2011 1040ez form Eastern time. 2011 1040ez form Wagering tax and occupational tax. 2011 1040ez form   The information on wagering tax can be found in the instructions for Form 730, Tax on Wagering, and Form 11-C, Occupational Tax and Registration Return for Wagering. 2011 1040ez form Prev  Up  Next   Home   More Online Publications
Español

Social Media Registry API Documentation

About the API

This documentation describes methods to use the Social Media Registry API to access the contents of the Social Media Registry.

The Social Media Registry is an official source of information about social media accounts that represent official U.S. federal government agencies, elected officials, or members of the President’s Cabinet.

If you work for the federal government and have a .gov or .mil e-mail address, you can register official U.S. federal accounts at HowTo.gov.

If you have feedback, questions, or want to tell us about the product you built with the Social Media Registry API, please e-mail us.

Back to Top

Accessing the API

The interface described here uses the same method URLs and parameters for all response formats, including HTML5, JSON, and XML. If no response format is specified at request time, the results are returned as HTML5 (with the assumption that a user is accessing the API via a web browser). To specify alternate formats, append the result format to the method call:

http://registry.usa.gov/accounts?agency_id=usda
http://registry.usa.gov/accounts.json?agency_id=usda
http://registry.usa.gov/accounts.xml?agency_id=usda

API requests can be called from remote sites via Javascript using the Cross-Origin Resource Sharing mechanism (CORS) supported in most browsers. All published API methods may be called from any domain.

If support for older browsers is required, JSON requests can be made with a callback parameter in order to return JSONP responses:

http://registry.usa.gov/accounts.json?agency_id=usda&callback=listaccounts

API Updates Using Feeds

Some API methods are also available as feeds in the ATOM format. These feeds can be added to any news feed reader to list recent changes.

The ATOM format is an XML feed standard; each entry contains a summary of the Registry change and a link to the Registry API to view more information.

Feed Examples

List the most recently updated official Twitter accounts: http://registry.usa.gov/accounts.atom?service_id=twitter

List the most recently updated official accounts from the U.S. Department of Agriculture: http://registry.usa.gov/accounts.atom?agency_id=usda

Back to Top

API Methods

/accounts (GET)

List official U.S. government social media accounts entries in the registry. This method is also available as an ATOM feed.

Parameters

  • agency_id: ID (from /agencies)
  • service_id: ID (from /services)
  • tag: text
  • page_size: integer
  • page_number: integer

Output

  • page_count: integer
  • page_number: integer
  • total_items: integer

Accounts

  • service_url: text
  • verified : boolean
  • service_id: ID
  • account: text
  • details_url: text
  • organization: text
  • agencies
    • agency_id: text
    • agency_name: text
    • agency_url: text

Example Calls

List all official accounts from the U.S. Department of Agriculture: http://registry.usa.gov/accounts?agency_id=usda

List all official Twitter accounts from the U.S. Department of Health and Human Services:
http://registry.usa.gov/accounts?service=twitter&agency_id=hhs

/accounts/{service ID} (GET)

A synonym for /accounts?service_id={service}, provided for REST-style browsing.

/accounts/{service ID}/{account} (GET)

A synonym for the /accounts/verify method, using a canonical service and account ID provided by that method. For example, the service and account ID for http://twitter.com/JPL_Bear might be twitter/JPL_Bear, making the canonical URL take the form http://registry.usa.gov/accounts/twitter/JPL_Bear

This is provided primarily for REST-style browsing.

Back to Top

/accounts/verify (GET)

Check whether the provided URL is registered as an official government social media account.

Example: /accounts/verify?service_url=https%3A%2F%2Ftwitter.com%2F%23%21%2FJPL_Bear

Parameters

  • service_url: URL (required)

Output

  • verified: boolean
  • service_url: URL
  • service_id: ID (from /services list)
  • account: text

(if verified is true:)

  • details_url: URL
  • organization: text
  • info_url: text
  • agencies
    • agency_id: text
    • agency_name: text
    • agency_url: text
  • tags: list
  • language: text
  • display_name: text
  • updated_by: text
  • updated_at: ISO 8601 date

Back to Top

/agencies (GET) 

List the sponsoring agencies that may be specified in the /accounts/add method.

Parameters

  • none

Output

  • page_count: integer
  • total_items: integer
  • page_number: integer
  • agencies: list
    • agency_id: text
    • agency_name: text
    • agency_url: text

/services (GET)

List the social media services that are currently supported in the /accounts/add method.

Parameters

  • none

Output

  • page_count: integer
  • total_items: integer
  • page_number: integer
  • services: list
    • service_id: text
    • service_name: text

Back to Top

/tags (GET) 

List tags that are suggested for describing an account.

Parameters

  • keywords: text

Output

  • tags: list
  • tag_id: text
  • tag_text: text

Source Code

The code for the Social Media Registry is open source and available on GitHub. It is written in Ruby.

Example Applications

Terms of Service

By using this data, you agree to the Terms of Service.

Back to Top

The 2011 1040ez Form

2011 1040ez form 5. 2011 1040ez form   Taxes Table of Contents What's New Introduction Topics - This chapter discusses: Useful Items - You may want to see: When To Deduct Taxes Real Estate TaxesSeparate elections. 2011 1040ez form Making the election. 2011 1040ez form Form 3115. 2011 1040ez form Income TaxesAccrual of contested income taxes. 2011 1040ez form Employment Taxes Other TaxesAdditional Medicare Tax. 2011 1040ez form What's New Additional Medicare Tax. 2011 1040ez form  Beginning in 2013, you must withhold a 0. 2011 1040ez form 9% Additional Medicare Tax from wages you pay to an employee in excess of $200,000 in a calendar year. 2011 1040ez form Also, self-employed individuals may be required to pay Additional Medicare Tax on self-employment income. 2011 1040ez form See Employment Taxes , and Self-employment tax , later. 2011 1040ez form Introduction You can deduct various federal, state, local, and foreign taxes directly attributable to your trade or business as business expenses. 2011 1040ez form You cannot deduct federal income taxes, estate and gift taxes, or state inheritance, legacy, and succession taxes. 2011 1040ez form Topics - This chapter discusses: When to deduct taxes Real estate taxes Income taxes Employment taxes Other taxes Useful Items - You may want to see: Publication 15 (Circular E), Employer's Tax Guide 334 Tax Guide for Small Business 510 Excise Taxes 538 Accounting Periods and Methods 551 Basis of Assets Form (and Instructions) Sch A (Form 1040) Itemized Deductions Sch SE (Form 1040) Self-Employment Tax 3115 Application for Change in Accounting Method 8959 Additional Medicare Tax See chapter 12 for information about getting publications and forms. 2011 1040ez form When To Deduct Taxes Generally, you can only deduct taxes in the year you pay them. 2011 1040ez form This applies whether you use the cash method or an accrual method of accounting. 2011 1040ez form Under an accrual method, you can deduct a tax before you pay it if you meet the exception for recurring items discussed under Economic Performance in Publication 538. 2011 1040ez form You can also elect to ratably accrue real estate taxes as discussed later under Real Estate Taxes . 2011 1040ez form Limit on accrual of taxes. 2011 1040ez form   A taxing jurisdiction can require the use of a date for accruing taxes that is earlier than the date it originally required. 2011 1040ez form However, if you use an accrual method, and can deduct the tax before you pay it, use the original accrual date for the year of change and all future years to determine when you can deduct the tax. 2011 1040ez form Example. 2011 1040ez form Your state imposes a tax on personal property used in a trade or business conducted in the state. 2011 1040ez form This tax is assessed and becomes a lien as of July 1 (accrual date). 2011 1040ez form In 2013, the state changed the assessment and lien dates from July 1, 2014, to December 31, 2013, for property tax year 2014. 2011 1040ez form Use the original accrual date (July 1, 2014) to determine when you can deduct the tax. 2011 1040ez form You must also use the July 1 accrual date for all future years to determine when you can deduct the tax. 2011 1040ez form Uniform capitalization rules. 2011 1040ez form   Uniform capitalization rules apply to certain taxpayers who produce real property or tangible personal property for use in a trade or business or for sale to customers. 2011 1040ez form They also apply to certain taxpayers who acquire property for resale. 2011 1040ez form Under these rules, you either include certain costs in inventory or capitalize certain expenses related to the property, such as taxes. 2011 1040ez form For more information, see chapter 1. 2011 1040ez form Carrying charges. 2011 1040ez form   Carrying charges include taxes you pay to carry or develop real estate or to carry, transport, or install personal property. 2011 1040ez form You can elect to capitalize carrying charges not subject to the uniform capitalization rules if they are otherwise deductible. 2011 1040ez form For more information, see chapter 7. 2011 1040ez form Refunds of taxes. 2011 1040ez form   If you receive a refund for any taxes you deducted in an earlier year, include the refund in income to the extent the deduction reduced your federal income tax in the earlier year. 2011 1040ez form For more information, see Recovery of amount deducted (tax benefit rule) in chapter 1. 2011 1040ez form    You must include in income any interest you receive on tax refunds. 2011 1040ez form Real Estate Taxes Deductible real estate taxes are any state, local, or foreign taxes on real estate levied for the general public welfare. 2011 1040ez form The taxing authority must base the taxes on the assessed value of the real estate and charge them uniformly against all property under its jurisdiction. 2011 1040ez form Deductible real estate taxes generally do not include taxes charged for local benefits and improvements that increase the value of the property. 2011 1040ez form See Taxes for local benefits , later. 2011 1040ez form If you use an accrual method, you generally cannot accrue real estate taxes until you pay them to the government authority. 2011 1040ez form However, you can elect to ratably accrue the taxes during the year. 2011 1040ez form See Electing to ratably accrue , later. 2011 1040ez form Taxes for local benefits. 2011 1040ez form   Generally, you cannot deduct taxes charged for local benefits and improvements that tend to increase the value of your property. 2011 1040ez form These include assessments for streets, sidewalks, water mains, sewer lines, and public parking facilities. 2011 1040ez form You should increase the basis of your property by the amount of the assessment. 2011 1040ez form   You can deduct taxes for these local benefits only if the taxes are for maintenance, repairs, or interest charges related to those benefits. 2011 1040ez form If part of the tax is for maintenance, repairs, or interest, you must be able to show how much of the tax is for these expenses to claim a deduction for that part of the tax. 2011 1040ez form Example. 2011 1040ez form To improve downtown commercial business, Waterfront City converted a downtown business area street into an enclosed pedestrian mall. 2011 1040ez form The city assessed the full cost of construction, financed with 10-year bonds, against the affected properties. 2011 1040ez form The city is paying the principal and interest with the annual payments made by the property owners. 2011 1040ez form The assessments for construction costs are not deductible as taxes or as business expenses, but are depreciable capital expenses. 2011 1040ez form The part of the payments used to pay the interest charges on the bonds is deductible as taxes. 2011 1040ez form Charges for services. 2011 1040ez form   Water bills, sewerage, and other service charges assessed against your business property are not real estate taxes, but are deductible as business expenses. 2011 1040ez form Purchase or sale of real estate. 2011 1040ez form   If real estate is sold, the real estate taxes must be allocated between the buyer and the seller. 2011 1040ez form   The buyer and seller must allocate the real estate taxes according to the number of days in the real property tax year (the period to which the tax imposed relates) that each owned the property. 2011 1040ez form Treat the seller as paying the taxes up to but not including the date of sale. 2011 1040ez form Treat the buyer as paying the taxes beginning with the date of sale. 2011 1040ez form You can usually find this information on the settlement statement you received at closing. 2011 1040ez form   If you (the seller) use an accrual method and have not elected to ratably accrue real estate taxes, you are considered to have accrued your part of the tax on the date you sell the property. 2011 1040ez form Example. 2011 1040ez form Alberto Verde, a calendar year accrual method taxpayer, owns real estate in Olmo County. 2011 1040ez form He has not elected to ratably accrue property taxes. 2011 1040ez form November 30 of each year is the assessment and lien date for the current real property tax year, which is the calendar year. 2011 1040ez form He sold the property on June 30, 2013. 2011 1040ez form Under his accounting method he would not be able to claim a deduction for the taxes because the sale occurred before November 30. 2011 1040ez form He is treated as having accrued his part of the tax, 181/366  (January 1–June 29), on June 30, and he can deduct it for 2013. 2011 1040ez form Electing to ratably accrue. 2011 1040ez form   If you use an accrual method, you can elect to accrue real estate tax related to a definite period ratably over that period. 2011 1040ez form Example. 2011 1040ez form Juan Sanchez is a calendar year taxpayer who uses an accrual method. 2011 1040ez form His real estate taxes for the real property tax year, July 1, 2013, to June 30, 2014, are $1,200. 2011 1040ez form July 1 is the assessment and lien date. 2011 1040ez form If Juan elects to ratably accrue the taxes, $600 will accrue in 2013 ($1,200 × 6/12, July 1–December 31) and the balance will accrue in 2014. 2011 1040ez form Separate elections. 2011 1040ez form   You can elect to ratably accrue the taxes for each separate trade or business and for nonbusiness activities if you account for them separately. 2011 1040ez form Once you elect to ratably accrue real estate taxes, you must use that method unless you get permission from the IRS to change. 2011 1040ez form See Form 3115 , later. 2011 1040ez form Making the election. 2011 1040ez form   If you elect to ratably accrue the taxes for the first year in which you incur real estate taxes, attach a statement to your income tax return for that year. 2011 1040ez form The statement should show all the following items. 2011 1040ez form The trades or businesses to which the election applies and the accounting method or methods used. 2011 1040ez form The period to which the taxes relate. 2011 1040ez form The computation of the real estate tax deduction for that first year. 2011 1040ez form   Generally, you must file your return by the due date (including extensions). 2011 1040ez form However, if you timely filed your return for the year without electing to ratably accrue, you can still make the election by filing an amended return within 6 months after the due date of the return (excluding extensions). 2011 1040ez form Attach the statement to the amended return and write “Filed pursuant to section 301. 2011 1040ez form 9100-2” on the statement. 2011 1040ez form File the amended return at the same address where you filed the original return. 2011 1040ez form Form 3115. 2011 1040ez form    If you elect to ratably accrue real estate taxes for a year after the first year in which you incur real estate taxes, or if you want to revoke your election to ratably accrue real estate taxes, file Form 3115. 2011 1040ez form For more information, including applicable time frames for filing, see the Instructions for Form 3115. 2011 1040ez form Note. 2011 1040ez form If you are filing an application for a change in accounting method filed after January 9, 2011, for a year of change ending after April 29, 2010, see Revenue Procedure 2011-14, 2011-4 I. 2011 1040ez form R. 2011 1040ez form B. 2011 1040ez form 330, as modified and clarified by Revenue Procedure 2012-19, 2012-14 I. 2011 1040ez form R. 2011 1040ez form B. 2011 1040ez form 689, and Revenue Procedure 2012-20, 2012-14 I. 2011 1040ez form R. 2011 1040ez form B. 2011 1040ez form 700, or any successor. 2011 1040ez form Revenue Procedure 2011-14 is available at  www. 2011 1040ez form irs. 2011 1040ez form gov/irb/2011-04IRB/ar08. 2011 1040ez form html. 2011 1040ez form Income Taxes This section discusses federal, state, local, and foreign income taxes. 2011 1040ez form Federal income taxes. 2011 1040ez form   You cannot deduct federal income taxes. 2011 1040ez form State and local income taxes. 2011 1040ez form   A corporation or partnership can deduct state and local income taxes imposed on the corporation or partnership as business expenses. 2011 1040ez form An individual can deduct state and local income taxes only as an itemized deduction on Schedule A (Form 1040). 2011 1040ez form   However, an individual can deduct a state tax on gross income (as distinguished from net income) directly attributable to a trade or business as a business expense. 2011 1040ez form Accrual of contested income taxes. 2011 1040ez form   If you use an accrual method, and you contest a state or local income tax liability, you must accrue and deduct any contested amount in the tax year in which the liability is finally determined. 2011 1040ez form   If additional state or local income taxes for a prior year are assessed in a later year, you can deduct the taxes in the year in which they were originally imposed (the prior year) if the tax liability is not contested. 2011 1040ez form You cannot deduct them in the year in which the liability is finally determined. 2011 1040ez form    The filing of an income tax return is not considered a contest and, in the absence of an overt act of protest, you can deduct the tax in the prior year. 2011 1040ez form Also, you can deduct any additional taxes in the prior year if you do not show some affirmative evidence of denial of the liability. 2011 1040ez form   However, if you consistently deduct additional assessments in the year they are paid or finally determined (including those for which there was no contest), you must continue to do so. 2011 1040ez form You cannot take a deduction in the earlier year unless you receive permission to change your method of accounting. 2011 1040ez form For more information on accounting methods, see When Can I Deduct an Expense in chapter 1. 2011 1040ez form Foreign income taxes. 2011 1040ez form   Generally, you can take either a deduction or a credit for income taxes imposed on you by a foreign country or a U. 2011 1040ez form S. 2011 1040ez form possession. 2011 1040ez form However, an individual cannot take a deduction or credit for foreign income taxes paid on income that is exempt from U. 2011 1040ez form S. 2011 1040ez form tax under the foreign earned income exclusion or the foreign housing exclusion. 2011 1040ez form For information on these exclusions, see Publication 54, Tax Guide for U. 2011 1040ez form S. 2011 1040ez form Citizens and Resident Aliens Abroad. 2011 1040ez form For information on the foreign tax credit, see Publication 514, Foreign Tax Credit for Individuals. 2011 1040ez form Employment Taxes If you have employees, you must withhold various taxes from your employees' pay. 2011 1040ez form Most employers must withhold their employees' share of social security, Medicare taxes, and Additional Medicare Tax (if applicable) along with state and federal income taxes. 2011 1040ez form You may also need to pay certain employment taxes from your own funds. 2011 1040ez form These include your share of social security and Medicare taxes as an employer, along with unemployment taxes. 2011 1040ez form Note. 2011 1040ez form Additional Medicare Tax is only imposed on the employee. 2011 1040ez form There is no employer share of Additional Medicare Tax. 2011 1040ez form Your deduction for wages paid is not reduced by the social security and Medicare taxes, Additional Medicare Tax, and income taxes you withhold from your employees. 2011 1040ez form You can deduct the employment taxes you must pay from your own funds as taxes. 2011 1040ez form Example. 2011 1040ez form You pay your employee $18,000 a year. 2011 1040ez form However, after you withhold various taxes, your employee receives $14,500. 2011 1040ez form You also pay an additional $1,500 in employment taxes. 2011 1040ez form You should deduct the full $18,000 as wages. 2011 1040ez form You can deduct the $1,500 you pay from your own funds as taxes. 2011 1040ez form For more information on employment taxes, see Publication 15 (Circular E). 2011 1040ez form Unemployment fund taxes. 2011 1040ez form   As an employer, you may have to make payments to a state unemployment compensation fund or to a state disability benefit fund. 2011 1040ez form Deduct these payments as taxes. 2011 1040ez form Other Taxes The following are other taxes you can deduct if you incur them in the ordinary course of your trade or business. 2011 1040ez form Excise taxes. 2011 1040ez form   Generally, you can deduct as a business expense all excise taxes that are ordinary and necessary expenses of carrying on your trade or business. 2011 1040ez form However, see Fuel taxes , later. 2011 1040ez form   For more information on excise taxes, see Publication 510. 2011 1040ez form Franchise taxes. 2011 1040ez form   You can deduct corporate franchise taxes as a business expense. 2011 1040ez form Fuel taxes. 2011 1040ez form   Generally, taxes on gasoline, diesel fuel, and other motor fuels that you use in your business are included as part of the cost of the fuel. 2011 1040ez form Do not deduct these taxes as a separate item. 2011 1040ez form   You may be entitled to a credit or refund for federal excise tax you paid on fuels used for certain purposes. 2011 1040ez form For more information, see Publication 510. 2011 1040ez form Occupational taxes. 2011 1040ez form   You can deduct as a business expense an occupational tax charged at a flat rate by a locality for the privilege of working or conducting a business in the locality. 2011 1040ez form Personal property tax. 2011 1040ez form   You can deduct any tax imposed by a state or local government on personal property used in your trade or business. 2011 1040ez form Sales tax. 2011 1040ez form   Treat any sales tax you pay on a service or on the purchase or use of property as part of the cost of the service or property. 2011 1040ez form If the service or the cost or use of the property is a deductible business expense, you can deduct the tax as part of that service or cost. 2011 1040ez form If the property is merchandise bought for resale, the sales tax is part of the cost of the merchandise. 2011 1040ez form If the property is depreciable, add the sales tax to the basis for depreciation. 2011 1040ez form For more information on basis, see Publication 551. 2011 1040ez form    Do not deduct state and local sales taxes imposed on the buyer that you must collect and pay over to the state or local government. 2011 1040ez form Also, do not include these taxes in gross receipts or sales. 2011 1040ez form Self-employment tax. 2011 1040ez form   You can deduct part of your self-employment tax as a business expense in figuring your adjusted gross income. 2011 1040ez form This deduction only affects your income tax. 2011 1040ez form It does not affect your net earnings from self-employment or your self-employment tax. 2011 1040ez form   To deduct the tax, enter on Form 1040, line 27, the amount shown on the Deduction for one-half of self-employment tax line of Schedule SE (Form 1040). 2011 1040ez form   For more information on self-employment tax, see Publication 334. 2011 1040ez form Additional Medicare Tax. 2011 1040ez form   Beginning in 2013, you may be required to pay Additional Medicare Tax on self-employment income. 2011 1040ez form See Form 8959 and the Instructions for Form 8959 for more information on the Additional Medicare Tax. 2011 1040ez form Prev  Up  Next   Home   More Online Publications