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Form 1040ez 2013

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Form 1040ez 2013

Form 1040ez 2013 Listed Property Table of Contents Topics - This chapter discusses: Useful Items - You may want to see: Listed Property DefinedPassenger Automobile Defined Dwelling Unit Other Property Used for Transportation Computers and Related Peripheral Equipment Predominant Use TestMeeting the Predominant Use Test Qualified Business Use Method of Allocating Use Applying the Predominant Use Test Deductions After Recovery Period Leased PropertyLessor Lessee What Records Must Be KeptAdequate Records Reporting Information on Form 4562 Deductions in Later Years Appendix Topics - This chapter discusses: Listed property defined The predominant use test What records must be kept Useful Items - You may want to see: Publication 463 Travel, Entertainment, and Gift Expenses 587 Business Use of Your Home (Including Use by Day-Care Providers) 917 Business Use of a Car 946 How To Depreciate Property Form (and Instructions) 2106–EZ Unreimbursed Employee Business Expenses 2106 Employee Business Expenses 4255 Recapture of Investment Credit 4562 Depreciation and Amortization This chapter discusses some special rules and recordkeeping requirements for listed property. Form 1040ez 2013 For complete coverage of the rules, including the rules concerning passenger automobiles, see Publication 946. Form 1040ez 2013 If listed property is not used predominantly (more than 50%) in a qualified business use as discussed inPredominant Use Test, later, the section 179 deduction is not allowable and the property must be depreciated using the straight line method. Form 1040ez 2013 Listed Property Defined Listed property is any of the following: Any passenger automobile (defined later), Any other property used for transportation, Any property of a type generally used for entertainment, recreation, or amusement (including photographic, phonographic, communication, and video recording equipment), Any computer and related peripheral equipment, defined later, unless it is used only at a regular business establishment and owned or leased by the person operating the establishment. Form 1040ez 2013 A regular business establishment includes a portion of a dwelling unit (defined later), if, and only if, that portion is used both regularly and exclusively for business as discussed in Publication 587. Form 1040ez 2013 Any cellular telephone (or similar telecommunication equipment) placed in service or leased in a tax year beginning after 1989. Form 1040ez 2013 Passenger Automobile Defined A passenger automobile is any four-wheeled vehicle made primarily for use on public streets, roads, and highways and rated at 6,000 pounds or less of unloaded gross vehicle weight (at 6,000 pounds or less of gross vehicle weight for trucks and vans). Form 1040ez 2013 It includes any part, component, or other item physically attached to the automobile or usually included in the purchase price of an automobile. Form 1040ez 2013 A passenger automobile does not include: An ambulance, hearse, or combination ambulance-hearse used directly in a trade or business, and A vehicle used directly in the trade or business of transporting persons or property for compensation or hire. Form 1040ez 2013 Dwelling Unit A dwelling unit is a house or apartment used to provide living accommodations in a building or structure. Form 1040ez 2013 It does not include a unit in a hotel, motel, inn, or other establishment where more than half the units are used on a transient basis. Form 1040ez 2013 Other Property Used for Transportation Other property used for transportation includes trucks, buses, boats, airplanes, motorcycles, and any other vehicles for transporting persons or goods. Form 1040ez 2013 Listed property does not include: Any vehicle which, by reason of its design, is not likely to be used more than a minimal amount for personal purposes, such as clearly marked police and fire vehicles, ambulances, or hearses used for those purposes, Any vehicle that is designed to carry cargo and that has a loaded gross vehicle weight over 14,000 pounds, bucket trucks (cherry pickers), cement mixers, combines, cranes and derricks, delivery trucks with seating only for the driver (or only for the driver plus a folding jump seat), dump trucks (including garbage trucks), flatbed trucks, forklifts, qualified moving vans, qualified specialized utility repair trucks, and refrigerated trucks, Any passenger bus used for that purpose with a capacity of at least 20 passengers and school buses, Any tractor or other special purpose farm vehicle, and unmarked vehicles used by law enforcement officers if the use is officially authorized, and Any vehicle, such as a taxicab, if substantially all its use is in the trade or business of providing services to transport persons or property for compensation or hire by unrelated persons. Form 1040ez 2013 Computers and Related Peripheral Equipment A computer is a programmable electronically activated device that: Is capable of accepting information, applying prescribed processes to the information, and supplying the results of those processes with or without human intervention, and Consists of a central processing unit with extensive storage, logic, arithmetic, and control capabilities. Form 1040ez 2013 Related peripheral equipment is any auxiliary machine which is designed to be controlled by the central processing unit of a computer. Form 1040ez 2013 Computer or peripheral equipment does not include: Any equipment which is an integral part of property which is not a computer, Typewriters, calculators, adding and accounting machines, copiers, duplicating equipment, and similar equipment, and Equipment of a kind, used primarily for the user's amusement or entertainment, such as video games. Form 1040ez 2013 Predominant Use Test If “listed property,” defined earlier, placed in service after June 18, 1984, is not used predominantly (more than 50%) in a qualified business use during any tax year: The section 179 deduction on the property is not allowable, and You must depreciate the property using the straight line method. Form 1040ez 2013 Listed property placed in service before 1987. Form 1040ez 2013   For listed property placed in service before 1987, depreciate the property over the following period: Class of Property Listed Property Recovery Period 3-year property 5 years 5-year property 12 years 10-year property 25 years 18-year real property 40 years 19-year real property 40 years If you must use the above recovery periods for listed property not used predominantly in a trade or business, use the percentages from Table 16 titled Listed Property Not Used Predominantly (Other Than 18- or 19-year Real Property), and Table 17 for 18- or 19-year real property, near the end of this publication in the Appendix. Form 1040ez 2013 Listed property placed in service after 1986. Form 1040ez 2013   For information on listed property placed in service after 1986, see Publication 946. Form 1040ez 2013 Meeting the Predominant Use Test Listed property meets the predominant use test for any tax year if its business use is more than 50% of its total use. Form 1040ez 2013 You must allocate the use of any item of listed property used for more than one purpose during the tax year among its various uses. Form 1040ez 2013 The percentage of investment use of listed property cannot be used as part of the percentage of qualified business use to meet the predominant use test. Form 1040ez 2013 However, the combined total of business and investment use is taken into account to figure your depreciation deduction for the property. Form 1040ez 2013 Note: Property does not stop being predominantly used in a qualified business use because of a transfer at death. Form 1040ez 2013 Example. Form 1040ez 2013 Sarah Bradley uses a home computer 50% of the time to manage her investments. Form 1040ez 2013 She also uses the computer 40% of the time in her part-time consumer research business. Form 1040ez 2013 Sarah's home computer is listed property because it is not used at a regular business establishment. Form 1040ez 2013 Because her business use of the computer does not exceed 50%, the computer is not predominantly used in a qualified business use for the tax year. Form 1040ez 2013 Because she does not meet the predominant use test, she cannot elect a section 179 deduction for this property. Form 1040ez 2013 Her combined rate of business/investment use for determining her depreciation deduction is 90%. Form 1040ez 2013 Qualified Business Use A qualified business use is any use in your trade or business. Form 1040ez 2013 However, it does not include: The use of property held merely to produce income (investment use), The leasing of property to any 5% owner or related person (to the point that the property is used by a 5% owner or person related to the owner or lessee of the property), The use of property as compensation for the performance of services by a 5% owner or related person, or The use of property as compensation for the performance of services by any person (other than a5% owner or related person) unless the value of the use is included in that person's gross income for the use of the property and income tax is withheld on that amount where required. Form 1040ez 2013 See Employees, later. Form 1040ez 2013 5% owner. Form 1040ez 2013   A 5% owner of a business, other than a corporation, is any person who owns more than 5% of the capital or profits interest in the business. Form 1040ez 2013   A 5% owner of a corporation is any person who owns, or is considered to own: More than 5% of the outstanding stock of the corporation, or Stock possessing more than 5% of the total combined voting power of all stock in the corporation. Form 1040ez 2013 Related person. Form 1040ez 2013   A related person is anyone related to a taxpayer as discussed under Related persons, in chapter 2 under Nonqualifying Property in Publication 946. Form 1040ez 2013 Entertainment Use The use of listed property for entertainment, recreation, or amusement purposes is treated as a qualified business use only to the extent that expenses (other than interest and property tax expenses) for its use are deductible as ordinary and necessary business expenses. Form 1040ez 2013 See Publication 463. Form 1040ez 2013 Leasing or Compensatory Use of Aircraft If at least 25% of the total use of any aircraft during the tax year is for a qualified business use, the leasing or compensatory use of the aircraft by a 5% owner or related person is treated as a qualified business use. Form 1040ez 2013 Commuting The use of a vehicle for commuting is not business use, regardless of whether work is performed during the trip. Form 1040ez 2013 Use of Your Passenger Automobile by Another Person If someone else uses your automobile, that use is not business use unless: That use is directly connected with your business, The value of the use is property reported by you as income to the other person and tax is withheld on the income where required, or The value of the use results in a payment of fair market rent. Form 1040ez 2013 Any payment to you for the use of the automobile is treated as a rent payment for 3). Form 1040ez 2013 Employees Any use by an employee of his or her own listed property (or listed property rented by an employee) in performing services as an employee is not business use unless: The use is for the employer's convenience, and The use is required as a condition of employment. Form 1040ez 2013 Use for the employer's convenience. Form 1040ez 2013   Whether the use of listed property is for the employer's convenience must be determined from all the facts. Form 1040ez 2013 The use is for the employer's convenience if it is for a substantial business reason of the employer. Form 1040ez 2013 The use of listed property during the employee's regular working hours to carry on the employer's business is generally for the employer's convenience. Form 1040ez 2013 Use required as a condition of employment. Form 1040ez 2013   Whether the use of listed property is a condition of employment depends on all the facts and circumstances. Form 1040ez 2013 The use of property must be required for the employee to perform duties properly. Form 1040ez 2013 The employer need not explicitly require the employee to use the property. Form 1040ez 2013 A mere statement by the employer that the use of the property is a condition of employment is not sufficient. Form 1040ez 2013 Example 1. Form 1040ez 2013 Virginia Sycamore is employed as a courier with We Deliver which provides local courier services. Form 1040ez 2013 She owns and uses a motorcycle to deliver packages to downtown offices. Form 1040ez 2013 We Deliver explicitly requires all delivery persons to own a small car or motorcycle for use in their employment. Form 1040ez 2013 The company reimburses delivery persons for their costs. Form 1040ez 2013 Virginia's use of the motorcycle is for the convenience of We Deliver and is required as a condition of employment. Form 1040ez 2013 Example 2. Form 1040ez 2013 Bill Nelson is an inspector for Uplift, a construction company with many sites in the local area. Form 1040ez 2013 He must travel to these sites on a regular basis. Form 1040ez 2013 Uplift does not furnish an automobile or explicitly require him to use his own automobile. Form 1040ez 2013 However, it reimburses him for any costs he incurs in traveling to the various sites. Form 1040ez 2013 The use of his own automobile or a rental automobile is for the convenience of Uplift and is required as a condition of employment. Form 1040ez 2013 Method of Allocating Use For passenger automobiles and other means of transportation, allocate the property's use on the basis of mileage. Form 1040ez 2013 You determine the percentage of qualified business use by dividing the number of miles the vehicle is driven for business purposes during the year by the total number of miles the vehicle is driven for all purposes (including business miles) during the year. Form 1040ez 2013 For other items of listed property, allocate the property's use on the basis of the most appropriate unit of time. Form 1040ez 2013 For example, you can determine the percentage of business use of a computer by dividing the number of hours the computer is used for business purposes during the year by the total number of hours the computer is used for all purposes (including business hours) during the year. Form 1040ez 2013 Applying the Predominant Use Test You must apply the predominant use test for an item of listed property each year of the recovery period. Form 1040ez 2013 First Recovery Year If any item of listed property is not used predominantly in a qualified business use in the year it is placed in service: The property is not eligible for a section 179 deduction, and The depreciation deduction must be figured using the straight line method. Form 1040ez 2013 Note: The required use of the straight line method for an item of listed property that does not meet the predominant use test is not the same as electing the straight line method. Form 1040ez 2013 It does not mean that you have to use the straight line method for other property in the same class as the item of listed property. Form 1040ez 2013 Years After the First Recovery Year If you use listed property predominantly (more than 50%) in a qualified business use in the tax year you place it in service, but not in a subsequent tax year during the recovery period, the following rules apply: Figure depreciation using the straight line method. Form 1040ez 2013 Do this for each year, beginning with the year you no longer use the property predominantly in a qualified business use, and Figure any excess depreciation on the property and add it to: Your gross income, and The adjusted basis of your property. Form 1040ez 2013 See Recapture of excess depreciation, next. Form 1040ez 2013 Recapture of excess depreciation. Form 1040ez 2013   You must include any excess depreciation in your gross income for the first tax year the property is not predominantly used in a qualified business use. Form 1040ez 2013 Any excess depreciation must also be added to the adjusted basis of your property. Form 1040ez 2013 Excess depreciation is the excess (if any) of: The amount of depreciation allowable for the property (including any section 179 deduction claimed) for tax years before the first tax year the property was not predominantly used in a qualified business use, over The amount of depreciation that would have been allowable for those years if the property were not used predominantly in a qualified business use for the year it was placed in service. Form 1040ez 2013 This means you figure your depreciation using the percentages fromTable 16 or 17. Form 1040ez 2013 For information on investment credit recapture, see the instructions for Form 4255. Form 1040ez 2013 Deductions After Recovery Period When listed property (other than passenger automobiles) is used for business, investment, and personal purposes, no deduction is ever allowable for the personal use. Form 1040ez 2013 In tax years after the recovery period, you must determine if there is any unrecovered basis remaining before you compute the depreciation deduction for that tax year. Form 1040ez 2013 To make this determination, figure the depreciation for earlier tax years as if your property were used 100% for business or investment purposes, beginning with the first tax year in which some or all use is for business or investment. Form 1040ez 2013 See Car Used 50% or Less for Business in Publication 917. Form 1040ez 2013 Leased Property The limitations on cost recovery deductions apply to the rental of listed property. Form 1040ez 2013 The following discussion covers the rules that apply to the lessor (the owner of the property) and the lessee (the person who rents the property from the owner). Form 1040ez 2013 SeeLeasing a Car in Publication 917 for a discussion of leased passenger automobiles. Form 1040ez 2013 Lessor The limitations on cost recovery generally do not apply to any listed property leased or held for leasing by anyone regularly engaged in the business of leasing listed property. Form 1040ez 2013 A person is considered regularly engaged in the business of leasing listed property only if contracts for leasing of listed property are entered into with some frequency over a continuous period of time. Form 1040ez 2013 This determination is made on the basis of the facts and circumstances in each case and takes into account the nature of the person's business in its entirety. Form 1040ez 2013 Occasional or incidental leasing activity is insufficient. Form 1040ez 2013 For example, a person leasing only one passenger automobile during a tax year is not regularly engaged in the business of leasing automobiles. Form 1040ez 2013 An employer who allows an employee to use the employer's property for personal purposes and charges the employee for the use is not regularly engaged in the business of leasing the property used by the employee. Form 1040ez 2013 Lessee A lessee of listed property (other than passenger automobiles), must include an amount in gross income called the inclusion amount for the first tax year the property is not used predominantly in a qualified business use. Form 1040ez 2013 Inclusion amount for property leased before 1987. Form 1040ez 2013   You determine the inclusion amount for property leased after June 18, 1984 and before 1987 by multiplying the fair market value of the property by both the average business/investment use percentage and the applicable percentage. Form 1040ez 2013 You can find the applicable percentages for listed property that is 5- or 10-year recovery property in Tables 19 or 20 in Appendix A of Publication 946. Form 1040ez 2013   The lease term for listed property other than 18- or 19-year real property, and residential rental or nonresidential real property, includes options to renew. Form 1040ez 2013 For 18- or 19-year real property and residential rental or nonresidential real property that is listed property, the period of the lease does not include any option to renew at fair market value, determined at the time of renewal. Form 1040ez 2013 You treat two or more successive leases that are part of the same transaction (or a series of related transactions) for the same or substantially similar property as one lease. Form 1040ez 2013 Special rules. Form 1040ez 2013   The lessee adds the inclusion amount to gross income in the next tax year if: The lease term begins within 9 months before the close of the lessee's tax year, The lessee does not use the property predominantly in a qualified business use during that portion of the tax year, and The lease term continues into the lessee's next tax year. Form 1040ez 2013 The lessee determines the inclusion amount by taking into account the average of the business/investment use for both tax years and the applicable percentage for the tax year the lease term begins. Form 1040ez 2013   If the lease term is less than one year, the amount included in gross income is the amount that bears the same ratio to the additional inclusion amount as the number of days in the lease term bears to 365. Form 1040ez 2013 Maximum inclusion amount. Form 1040ez 2013   The inclusion amount cannot be more than the sum of the deductible amounts of rent allocable to the lessee's tax year in which the amount must be included in gross income. Form 1040ez 2013 What Records Must Be Kept You cannot take any depreciation or section 179 deduction for the use of listed property (including passenger automobiles) unless you can prove business/investment use with adequate records or sufficient evidence to support your own statements. Form 1040ez 2013 How long to keep records. Form 1040ez 2013   For listed property, records must be kept for as long as any excess depreciation can be recaptured (included in income). Form 1040ez 2013 Adequate Records To meet the adequate records requirement, you must maintain an account book, diary, log, statement of expense, trip sheet, or similar record or other documentary evidence that, together with the receipt, is sufficient to establish each element of an expenditure or use. Form 1040ez 2013 It is not necessary to record information in an account book, diary, or similar record if the information is already shown on the receipt. Form 1040ez 2013 However, your records should back up your receipts in an orderly manner. Form 1040ez 2013 Elements of Expenditure or Use The records or other documentary evidence must support: The amount of each separate expenditure, such as the cost of acquiring the item, maintenance and repair costs, capital improvement costs, lease payments, and any other expenses, The amount of each business and investment use (based on an appropriate measure, such as mileage for vehicles and time for other listed property), and the total use of the property for the tax year, The date of the expenditure or use, and The business or investment purpose for the expenditure or use. Form 1040ez 2013 Written documents of your expenditure or use are generally better evidence than oral statements alone. Form 1040ez 2013 A written record prepared at or near the time of the expenditure or use has greater value as proof of the expenditure or use. Form 1040ez 2013 A daily log is not required. Form 1040ez 2013 However, some type of record containing the elements of an expenditure or the business or investment use of listed property made at or near the time and backed up by other documents is preferable to a statement prepared later. Form 1040ez 2013 Timeliness The elements of an expenditure or use must be recorded at the time you have full knowledge of the elements. Form 1040ez 2013 An expense account statement made from an account book, diary, or similar record prepared or maintained at or near the time of the expenditure or use is generally considered a timely record if in the regular course of business: The statement is submitted by an employee to the employer, or The statement is submitted by an independent contractor to the client or customer. Form 1040ez 2013 For example, a log maintained on a weekly basis, which accounts for use during the week, will be considered a record made at or near the time of use. Form 1040ez 2013 Business Purpose Supported An adequate record of business purpose must generally be in the form of a written statement. Form 1040ez 2013 However, the amount of backup necessary to establish a business purpose depends on the facts and circumstances of each case. Form 1040ez 2013 A written explanation of the business purpose will not be required if the purpose can be determined from the surrounding facts and circumstances. Form 1040ez 2013 For example, a salesperson visiting customers on an established sales route will not normally need a written explanation of the business purpose of his or her travel. Form 1040ez 2013 Business Use Supported An adequate record contains enough information on each element of every business or investment use. Form 1040ez 2013 The amount of detail required to support the use depends on the facts and circumstances. Form 1040ez 2013 For example, a taxpayer whose only business use of a truck is to make customer deliveries on an established route can satisfy the requirement by recording the length of the route, including the total number of miles driven during the tax year and the date of each trip at or near the time of the trips. Form 1040ez 2013 Although an adequate record generally must be written, a record of the business use of listed property, such as a computer or automobile, can be prepared in a computer memory device using a logging program. Form 1040ez 2013 Separate or Combined Expenditures or Uses Each use by you is normally considered a separate use. Form 1040ez 2013 However, repeated uses can be combined as a single item. Form 1040ez 2013 Each expenditure is recorded as a separate item and not combined with other expenditures. Form 1040ez 2013 If you choose, however, amounts spent for the use of listed property during a tax year, such as for gasoline or automobile repairs, can be combined. Form 1040ez 2013 If these expenses are combined, you do not need to support the business purpose of each expense. Form 1040ez 2013 Instead, you can divide the expenses based on the total business use of the listed property. Form 1040ez 2013 Uses which can be considered part of a single use, such as a round trip or uninterrupted business use, can be accounted for by a single record. Form 1040ez 2013 For example, use of a truck to make deliveries at several locations which begin and end at the business premises and can include a stop at the business in between deliveries can be accounted for by a single record of miles driven. Form 1040ez 2013 Use of a passenger automobile by a salesperson for a business trip away from home over a period of time can be accounted for by a single record of miles traveled. Form 1040ez 2013 Minimal personal use (such as a stop for lunch between two business stops) is not an interruption of business use. Form 1040ez 2013 Confidential Information If any of the information on the elements of an expenditure or use is confidential, it does not need to be in the account book or similar record if it is recorded at or near the time of the expenditure or use. Form 1040ez 2013 It must be kept elsewhere and made available as support to the district director on request. Form 1040ez 2013 Substantial Compliance If you have not fully supported a particular element of an expenditure or use, but have complied with the adequate records requirement for the expenditure or use to the district director's satisfaction, you can establish this element by any evidence the district director deems adequate. Form 1040ez 2013 If you fail to establish that you have substantially complied with the adequate records requirement for an element of an expenditure or use to the district director's satisfaction, you must establish the element: By your own oral or written statement containing detailed information as to the element, and By other evidence sufficient to establish the element. Form 1040ez 2013 If the element is the cost or amount, time, place, or date of an expenditure or use, its supporting evidence must be direct, such as oral testimony by witnesses or a written statement setting forth detailed information about the element or the documentary evidence. Form 1040ez 2013 If the element is the business purpose of an expenditure, its supporting evidence can be circumstantial evidence. Form 1040ez 2013 Sampling You can maintain an adequate record for portions of a tax year and use that record to support your business and investment use for the entire tax year if it can be shown by other evidence that the periods for which an adequate record is maintained are representative of use throughout the year. Form 1040ez 2013 Loss of Records When you establish that failure to produce adequate records is due to loss of the records through circumstances beyond your control, such as through fire, flood, earthquake, or other casualty, you have the right to support a deduction by reasonable reconstruction of your expenditures and use. Form 1040ez 2013 Reporting Information on Form 4562 If you claim a deduction for any listed property, you must provide the requested information on page 2, Section B of Form 4562. Form 1040ez 2013 If you claim a deduction for any vehicle, you must answer certain questions onpage 2 of Form 4562 to provide information about the vehicle use. Form 1040ez 2013 Employees. Form 1040ez 2013   Employees claiming the standard mileage rate or actual expenses (including depreciation) must use Form 2106 instead of Part V of Form 4562. Form 1040ez 2013 Employees claiming the standard mileage rate may be able to use Form 2106–EZ. Form 1040ez 2013 Employer who provides vehicles to employees. Form 1040ez 2013   An employer who provides vehicles to employees must obtain enough information from those employees to provide the requested information onForm 4562. Form 1040ez 2013   An employer who provides more than five vehicles to employees need not include any information on his or her tax return. Form 1040ez 2013 Instead, the employer must obtain the information from his or her employees and indicate on his or her return that the information was obtained and is being retained. Form 1040ez 2013   You do not need to provide the information requested on page 2 of Form 4562 if, as an employer: You can satisfy the requirements of a written policy statement for vehicles either not used for personal purposes, or not used for personal purposes other than commuting, or You treat all vehicle use by employees as personal use. Form 1040ez 2013 See the instructions for Form 4562. Form 1040ez 2013 Deductions in Later Years When listed property is used for business, investment, and personal purposes, no deduction is allowable for its personal use either in the current year or any later tax year. Form 1040ez 2013 In later years, you must determine if there is any remaining unadjusted or unrecovered basis before you compute the depreciation deduction for that tax year. Form 1040ez 2013 In making this determination, figure the depreciation deductions for earlier tax years as if the listed property were used 100% for business or investment purposes in those years, beginning with the first tax year in which some or all of the property use is for business or investment. Form 1040ez 2013 For more information about deductions after the recovery period for automobiles, see Publication 917. Form 1040ez 2013 Appendix The following tables are for use in figuring depreciation deductions under the ACRS system. Form 1040ez 2013 Table 1. Form 1040ez 2013 15-Year Real Property* (Other Than Low-Inclome Housing) Table 3. Form 1040ez 2013 Low-Income Housing* Table 6 - Table 9 Table 6 - Table 9 Table 10 - Table 13 Table 14 - Table 17 Prev  Up  Next   Home   More Online Publications
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Where to File Paper Tax Returns - With or Without a Payment

Where to File Tax Returns - Addresses Listed by Return Type
Where to file addresses listed by return type for use during calendar year 2013.

Where to File Certain Elections, Statements, Returns and Other Documents
This page provides up-to-date information on filing addresses for certain elections, statements, returns and other documents required by the Code of Federal Regulations (CFR) Title 26

Where to Send Non-Return Forms (Applications and Payments)
Where to send certain payments and applications other than tax returns. This page provides a quick guide for where to send certain non-return forms, applications, and payments.

Where to File - Tax Exempt and Government Entities
Where to file addresses for tax exempt and government entities.

Private Delivery Services (PDS)
Use these addresses ONLY IF you are using a private delivery service to send your returns to IRS. If you are not using a private delivery service, use the links above to find the correct mailing address to mail your return.

Page Last Reviewed or Updated: 13-Feb-2014

The Form 1040ez 2013

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