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Free Tax ReturnsFree tax returns Publication 225 - Introductory Material Table of Contents IntroductionOrdering forms and publications. Free tax returns Tax questions. Free tax returns 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. Free tax returns A farm includes livestock, dairy, poultry, fish, fruit, and truck farms. Free tax returns It also includes plantations, ranches, ranges, and orchards. Free tax returns This publication explains how the federal tax laws apply to farming. Free tax returns Use this publication as a guide to figure your taxes and complete your farm tax return. Free tax returns If you need more information on a subject, get the specific IRS tax publication covering that subject. Free tax returns We refer to many of these free publications throughout this publication. Free tax returns See chapter 16 for information on ordering these publications. Free tax returns 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. Free tax returns However, the information given does not cover every situation and is not intended to replace the law or change its meaning. Free tax returns This publication covers subjects on which a court may have made a decision more favorable to taxpayers than the interpretation of the Service. Free tax returns 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. Free tax returns The IRS Mission. Free tax returns 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. Free tax returns Comments and suggestions. Free tax returns We welcome your comments about this publication and your suggestions for future editions. Free tax returns 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. Free tax returns NW, IR-6526 Washington, DC 20224 We respond to many letters by telephone. Free tax returns Therefore, it would be helpful if you would include your daytime phone number, including the area code, in your correspondence. Free tax returns You can email us at taxforms@irs. Free tax returns gov. Free tax returns Please put “Publications Comment” on the subject line. Free tax returns You can also send us comments from www. Free tax returns irs. Free tax returns gov/formspubs/, select “Comment on Tax Forms and Publications” under “More Information. Free tax returns ” 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. Free tax returns Ordering forms and publications. Free tax returns Visit www. Free tax returns irs. Free tax returns 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. Free tax returns Internal Revenue Service 1201 N. Free tax returns Mitsubishi Motorway Bloomington, IL 61705-6613 Tax questions. Free tax returns If you have a tax question, check the information available on IRS. Free tax returns gov or call 1-800-829-1040. Free tax returns We cannot answer tax questions sent to either of the above addresses. Free tax returns Comments on IRS enforcement actions. Free tax returns 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. Free tax returns The Ombudsman will annually evaluate the enforcement activities of each agency and rate its responsiveness to small business. Free tax returns 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. Free tax returns S. Free tax returns Small Business Administration 409 3rd Street, S. Free tax returns W. Free tax returns Washington, DC 20416 Send an email to ombudsman@sba. Free tax returns gov, or Download the appraisal form at www. Free tax returns sba. Free tax returns gov/ombudsman. Free tax returns Treasury Inspector General for Tax Administration. Free tax returns 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). Free tax returns You can remain anonymous. Free tax returns Farm tax classes. Free tax returns Many state Cooperative Extension Services conduct farm tax workshops in conjunction with the IRS. Free tax returns Contact your county extension office for more information. Free tax returns Rural tax education website. Free tax returns The Rural Tax Education website is a source for information concerning agriculturally related income and deductions and self-employment tax. Free tax returns 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. Free tax returns 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. Free tax returns You can visit the website at www. Free tax returns ruraltax. Free tax returns org. Free tax returns Future Developments The IRS has created a page on IRS. Free tax returns gov for information about Publication 225, at www. Free tax returns irs. Free tax returns gov/pub225. Free tax returns Information about recent developments affecting Publication 225 will be posted on that page. Free tax returns What's New for 2013 The following items highlight a number of administrative and tax law changes for 2013. Free tax returns They are discussed in more detail throughout the publication. Free tax returns Standard mileage rate. Free tax returns 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. Free tax returns 5 cents. Free tax returns See chapter 4. Free tax returns Simplified method for business use of home deduction. Free tax returns The IRS now provides a simplified method to determine your expenses for business use of your home. Free tax returns For more information, see Schedule C (Form 1040), Part II, and its instructions. Free tax returns See chapter 4. Free tax returns Increased section 179 expense deduction dollar limits. Free tax returns The maximum amount you can elect to deduct for most section 179 property you placed in service in 2013 is $500,000. Free tax returns This limit is reduced by the amount by which the cost of the property placed in service during the tax year exceeds $2 million. Free tax returns See chapter 7. Free tax returns Extension of special depreciation allowance for certain qualified property acquired after December 31, 2007. Free tax returns 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. Free tax returns See chapter 7. Free tax returns Expiration of the 3-year recovery period for certain race horses. Free tax returns . Free tax returns 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. Free tax returns See chapter 7. Free tax returns Tax rates. Free tax returns For tax years beginning in 2013, the social security part of the self-employment tax increases from 10. Free tax returns 4% to 12. Free tax returns 4%. Free tax returns As a result, the self-employment tax is increased from 13. Free tax returns 3% to 15. Free tax returns 3%. Free tax returns See chapter 12. Free tax returns Maximum net earnings. Free tax returns The maximum net self-employment earnings subject to the social security part (12. Free tax returns 4%) of the self-employment tax increased to $113,700 for 2013. Free tax returns There is no maximum limit on earnings subject to the Medicare part (2. Free tax returns 9%). Free tax returns See chapter 12. Free tax returns Net investment income tax. Free tax returns For tax years beginning in 2013, individuals, estates, and trusts may be subject to the net investment income tax (NIIT). Free tax returns 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. Free tax returns For information about NIIT and the special rule for traders in financial instruments and commodities, see the Instructions for Form 8960. Free tax returns Social Security and Medicare Tax for 2013. Free tax returns The employee tax rate for social security is 6. Free tax returns 2%. Free tax returns The employer tax rate for social security remains unchanged at 6. Free tax returns 2%. Free tax returns The social security wage base limit is $113,700. Free tax returns The Medicare tax rate is 1. Free tax returns 45% each for the employee and employer, unchanged from 2012. Free tax returns There is no wage base limit for Medicare tax. Free tax returns See chapter 13. Free tax returns Additional Medicare Tax. Free tax returns For tax years beginning in 2013, a 0. Free tax returns 9% Additional Medicare Tax applies to your Medicare wages, Railroad Tax Act (RRTA) compensation, and self-employment income above a threshold amount. Free tax returns Use Form 8959, Additional Medicare Tax, to figure this tax. Free tax returns For more information, see the Instructions for Form 8959 and the Instructions for Schedule SE (Form 1040). Free tax returns In addition to withholding Medicare tax at 1. Free tax returns 45%, you must withhold a 0. Free tax returns 9% Additional Medicare Tax from wages you pay to an employee in excess of $200,000 in a calendar year. Free tax returns 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. Free tax returns Additional Medicare Tax is only imposed on the employee. Free tax returns There is no employer share of Additional Medicare Tax. Free tax returns 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. Free tax returns 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. Free tax returns For more information on Additional Medicare Tax, visit IRS. Free tax returns gov and enter “Additional Medicare Tax” in the search box. Free tax returns See chapter 13. Free tax returns Leave-Based donation programs to aid victims of Hurricane Sandy. Free tax returns 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. Free tax returns The donated leave will not be included in the income or wages of the employee. Free tax returns The employer may deduct the cash payments as business expenses or charitable contributions. Free tax returns See chapter 13. Free tax returns Work opportunity tax credit for qualified tax-exempt organizations hiring qualified veterans extended. Free tax returns The work opportunity tax credit is now available for eligible unemployed veterans who begin work before January 1, 2014. Free tax returns 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. Free tax returns For more information, visit IRS. Free tax returns gov and enter “work opportunity credit” in the search box. Free tax returns See chapter 13. Free tax returns Estimated tax. Free tax returns For tax years beginning in 2013, the Net Investment Income Tax (NIIT) may need to be included when calculating your estimated tax. Free tax returns Also, when figuring your estimated tax, you may need to include the 0. Free tax returns 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. Free tax returns For more information, see Publication 505. Free tax returns What's New for 2014 Maximum net earnings. Free tax returns 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. Free tax returns See chapter 12. Free tax returns Social security and Medicare tax for 2014. Free tax returns 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). Free tax returns The Medicare tax rate for 2014 will also be discussed in Publication 51 (Circular A) (For use in 2014). Free tax returns There is no limit on the amount of wages subject to Medicare tax. Free tax returns See chapter 13. Free tax returns Reminders The following reminders and other items may help you file your tax return. Free tax returns IRS e-file (Electronic Filing) You can file your tax returns electronically using an IRS e-file option. Free tax returns The benefits of IRS e-file include faster refunds, increased accuracy, and acknowledgment of IRS receipt of your return. Free tax returns You can use one of the following IRS e-file options. Free tax returns Use an authorized IRS e-file provider. Free tax returns Use a personal computer. Free tax returns Visit a Volunteer Income Tax Assistance (VITA) or Tax Counseling for the Elderly (TCE) site. Free tax returns For details on these fast filing methods, see your income tax package. Free tax returns Principal agricultural activity codes. Free tax returns You must enter on line B of Schedule F (Form 1040) a code that identifies your principal agricultural activity. Free tax returns It is important to use the correct code because this information will identify market segments of the public for IRS Taxpayer Education programs. Free tax returns The U. Free tax returns S. Free tax returns Census Bureau also uses this information for its economic census. Free tax returns See the list of Principal Agricultural Activity Codes on page 2 of Schedule F (Form 1040). Free tax returns Publication on employer identification numbers (EIN). Free tax returns Publication 1635, Understanding Your Employer Identification Number, provides general information on employer identification numbers. Free tax returns Topics include how to apply for an EIN and how to complete Form SS-4. Free tax returns Change of address. Free tax returns If you change your home address, you should use Form 8822, Change of Addres, to notify the IRS. Free tax returns If you change your business address, you should use Form 8822-B, Change of Address or Responsible Party — Business, to notify the IRS. Free tax returns Be sure to include your suite, room, or other unit number. Free tax returns Reportable transactions. Free tax returns You must file Form 8886, Reportable Transaction Disclosure Statement, to report certain transactions. Free tax returns You may have to pay a penalty if you are required to file Form 8886 but do not do so. Free tax returns 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. Free tax returns For more information, see the Instructions for Form 8886. Free tax returns Form W-4 for 2014. Free tax returns You should make new Forms W-4 available to your employees and encourage them to check their income tax withholding for 2014. Free tax returns 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. Free tax returns See Publication 919, How Do I Adjust My Tax Withholding. Free tax returns Form 1099-MISC. Free tax returns 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. Free tax returns Limited Liability Company (LLC). Free tax returns For purposes of this publication, a limited liability company (LLC) is a business entity organized in the United States under state law. Free tax returns Unlike a partnership, all of the members of an LLC have limited personal liability for its debts. Free tax returns 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. Free tax returns 7701-3. Free tax returns See Publication 3402 for more details. Free tax returns Photographs of missing children. Free tax returns The Internal Revenue Service is a proud partner with the National Center for Missing and Exploited Children. Free tax returns Photographs of missing children selected by the Center may appear in this publication on pages that would otherwise be blank. Free tax returns 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. Free tax returns Prev Up Next Home More Online Publications
9/11 Commemorations and Memorials
On September 11, 2001, terrorists hijacked four commercial airliners to strike targets in the United States. Nearly 3,000 people died as a result of the attacks.
By presidential proclamation, Americans are called on to participate in a moment of silence beginning at 8:46 AM Eastern Daylight Time on September 11. They may also observe the day with ceremonies and activities, including remembrance services. Flags should be displayed at half-staff in honor of the individuals who lost their lives.
Many Americans will serve in their communities in honor of 9/11 as part of the National Day of Service and Remembrance. Service projects range from food drives and home repairs to neighborhood cleanups and disaster preparation activities. In many areas, volunteers will honor veterans, soldiers, or first responders by collecting donations, assembling care packages, and writing thank you letters.
Learn how you can participate in public service on the National Day of Service and Remembrance.
Other activities you may take related to 9/11:
- Read 9/11 stories, tell your 9/11 story, and upload images, documents, and other digital files at the September 11 Digital Archive.
- View the National Museum of American History’s display of objects recovered from the three sites attacked that day.
- Visit the Library of Congress’s eyewitness accounts and personal reactions to 9/11.
- View the September 11 National Medal from the U.S. Mint.
- New York – Find a name on the 9/11 Memorial, and follow an interactive timeline of the recovery efforts at Ground Zero. A special section offers information for the loved ones of those killed in the attack. You also may download the 9/11 Memorial application, which tours the area around the World Trade Center, accompanied by photos and audio narration.
- Washington, DC – The Pentagon Memorial is open 24 hours a day, seven days a week, to allow the public to reflect on those who died there.
- Near Shanksville, Pennsylvania – The National Park Service hosts a commemoration ceremony at the Flight 93 National Memorial. View videos of the Flight 93 story, including a montage of the passengers and crew.
Keeping America Safe
Emergency responders continue to train and prepare for the possibility of future attacks. Learn how you can prepare for a disaster or emergency, or learn more about the National Terrorism Advisory System. You may also review the U.S. Department of Homeland Security's progress report of the 9/11 Commission recommendations.
The U.S. State Department recommends that U.S. citizens abroad enroll in the Smart Travelers Enrollment Program.