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How To File Taxes While Unemployed

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How To File Taxes While Unemployed

How to file taxes while unemployed Part Two -   Ingresos Los ocho capítulos de esta sección abordan distintos tipos de ingresos. How to file taxes while unemployed Explican cuáles ingresos están y cuáles no están sujetos a impuestos. How to file taxes while unemployed Vea la Parte Tres para información sobre ganancias y pérdidas que se declaran en el Formulario 8949 y el Anexo D (Formulario 1040) y para información que debe saber al vender su vivienda. How to file taxes while unemployed Table of Contents 5. How to file taxes while unemployed   Salarios, Sueldos y Otros IngresosRecordatorio Introduction Useful Items - You may want to see: Remuneración del EmpleadoNiñeras. How to file taxes while unemployed Otras Clases de Remuneración Beneficios Marginales Aportaciones a un Plan de Jubilación Opciones de Compra de Acciones Bienes Restringidos Reglas Especiales para Algunos EmpleadosClero Miembros de Órdenes Religiosas Empleador Extranjero Fuerzas Armadas Voluntarios Beneficios por Enfermedad y LesionesPensiones por Incapacidad Contratos de Seguro de Cuidados a Largo Plazo Compensación del Seguro Obrero Otros Beneficios por Enfermedad y Lesiones 6. How to file taxes while unemployed   Ingresos de PropinasIntroduction Useful Items - You may want to see: Cómo Mantener un Registro Diario de PropinasRegistro electrónico de propinas. How to file taxes while unemployed Cómo Declarar las Propinas a su EmpleadorInforme electrónico de propinas. How to file taxes while unemployed Declaración final. How to file taxes while unemployed Cómo se Declaran las Propinas en la Declaración de Impuestos Asignación de Propinas 7. How to file taxes while unemployed   Ingresos de InteresesRecordatorio Introduction Useful Items - You may want to see: Información General SSN para una cuenta conjunta. How to file taxes while unemployed Cuenta de custodia para su hijo. How to file taxes while unemployed Multa por no facilitar un SSN. How to file taxes while unemployed Cómo se declara la retención adicional. How to file taxes while unemployed Cuenta de ahorros con uno de los padres como fideicomisario. How to file taxes while unemployed Intereses que no se declaran en el Formulario 1099-INT. How to file taxes while unemployed Nominatarios. How to file taxes while unemployed Cantidad incorrecta. How to file taxes while unemployed Requisito de declarar ciertos datos. How to file taxes while unemployed Intereses Sujetos a ImpuestosIntereses sujetos a la multa por retiro prematuro de fondos. How to file taxes while unemployed Préstamo para invertir en un certificado de depósito. How to file taxes while unemployed Bonos de Ahorro de los Estados Unidos Programa de Bonos de Ahorro para Estudios Letras, Pagarés y Bonos del Tesoro de los Estados Unidos Bonos que se Venden Entre las Fechas de Pago de los Intereses Seguros Obligaciones del Gobierno Estatal o Local Descuento de la Emisión Original (OID) Cuándo Se Deben Declarar los Ingresos de InteresesRecibo implícito. How to file taxes while unemployed Cómo se Declaran los Ingresos de InteresesAnexo B (Formulario 1040A o Formulario 1040). How to file taxes while unemployed Cómo declarar los intereses exentos de impuesto. How to file taxes while unemployed Intereses de bonos de ahorro de los EE. How to file taxes while unemployed UU. How to file taxes while unemployed declarados anteriormente. How to file taxes while unemployed 8. How to file taxes while unemployed   Dividendos y Otras DistribucionesRecordatorio Introduction Useful Items - You may want to see: Información GeneralDividendos no declarados en el Formulario 1099-DIV. How to file taxes while unemployed Cómo se le informa del impuesto retenido. How to file taxes while unemployed Nominatarios. How to file taxes while unemployed Dividendos OrdinariosDividendos Calificados Dividendos Utilizados para la Compra de más Acciones Fondos de Inversión del Mercado Monetario Distribuciones de Ganancias de CapitalAjuste a la base. How to file taxes while unemployed Distribuciones que no son DividendosDistribuciones de Liquidación Distribuciones de Acciones y Derechos a Acciones Otras DistribucionesRequisito de declarar ciertos datos. How to file taxes while unemployed Tratamiento del impuesto mínimo alternativo. How to file taxes while unemployed Cómo Declarar el Ingreso de DividendosDeducción de los intereses de inversiones. How to file taxes while unemployed 9. How to file taxes while unemployed   Ingresos y Gastos de AlquilerIntroduction Useful Items - You may want to see: Ingresos de Alquiler Gastos de AlquilerDesocupada mientras está en venta. How to file taxes while unemployed Reparaciones y Mejoras Otros Gastos Propiedad que Pasa a Ser de Alquiler Alquiler de Parte de una Propiedad Alquiler sin Fines de Lucro Uso Personal de una Unidad Habitable (Incluyendo una Casa de Vacaciones)Cómo Dividir los Gastos Unidad Habitable Usada como Vivienda Cómo Declarar Ingresos y Deducciones DepreciaciónCambio de método contable para deducir depreciación no declarada. How to file taxes while unemployed Límites sobre las Pérdidas de AlquilerReglas sobre el Monto de Riesgo Límites sobre las Actividades Pasivas Cómo Declarar Ingresos y Gastos de AlquilerAnexo E (Formulario 1040) 10. How to file taxes while unemployed   Planes de Jubilación, Pensiones y AnualidadesQué Hay de Nuevo Recordatorio IntroductionLa Regla General. How to file taxes while unemployed Arreglos de ahorros para la jubilación (IRA, por sus siglas en inglés). How to file taxes while unemployed Beneficios de la jubilación del gobierno federal. How to file taxes while unemployed Useful Items - You may want to see: Información GeneralReinversiones en arreglos de ahorros para la jubilación designados Roth IRA dentro del mismo plan. How to file taxes while unemployed Cómo Hacer la Declaración Costo (Inversión en el Contrato) Tributación de Pagos PeriódicosExclusión limitada al costo. How to file taxes while unemployed Exclusión no limitada al costo. How to file taxes while unemployed Método Simplificado Tributación de Pagos no PeriódicosDistribuciones de Suma Global ReinversionesReinversiones en arreglos de ahorros para la jubilación designados Roth IRA dentro del mismo plan. How to file taxes while unemployed Impuestos Adicionales EspecialesImpuesto sobre Distribuciones Prematuras Impuestos sobre Acumulación en Exceso Sobrevivientes y Beneficiarios 11. How to file taxes while unemployed   Beneficios del Seguro Social y Beneficios Equivalentes de la Jubilación para Empleados FerroviariosIntroduction Useful Items - You may want to see: ¿Está Sujeta a Impuestos Alguna Parte de los Beneficios? Cómo Declarar los Beneficios¿Cuánto Está Sujeto a Impuestos? Ejemplos Deducciones Relacionadas con los BeneficiosReintegros Superiores a los Beneficios Brutos 12. How to file taxes while unemployed   Otros IngresosIntroduction Useful Items - You may want to see: Trueque Deudas CanceladasIntereses incluidos en una deuda cancelada. How to file taxes while unemployed Excepciones Anfitrión o Anfitriona Ganancias de un Seguro de VidaCónyuge sobreviviente. How to file taxes while unemployed Ganancias de un Contrato de Dotación Beneficios Acelerados por Fallecimiento Funcionario de Seguridad Pública Fallecido en el Cumplimiento del Deber Ingresos de Sociedades Colectivas Ingresos de Sociedad Anónima de Tipo S Recuperación de FondosRecuperaciones de Deducciones Detalladas Alquileres de Bienes Muebles ReintegrosMétodo 1. How to file taxes while unemployed Método 2. How to file taxes while unemployed RegalíasAgotamiento. How to file taxes while unemployed Carbón y mineral de hierro. How to file taxes while unemployed Venta de participación de bienes. How to file taxes while unemployed Parte de una futura producción vendida. How to file taxes while unemployed Beneficios por DesempleoTipos de compensación por desempleo. How to file taxes while unemployed Programa gubernamental. How to file taxes while unemployed Reintegro de compensación por desempleo. How to file taxes while unemployed Retención de impuestos. How to file taxes while unemployed Reintegro de beneficios. How to file taxes while unemployed Beneficios del Bienestar Social y Otros Beneficios de Asistencia Pública Otros IngresosAngustia emocional. How to file taxes while unemployed Deducción por costos relativos a una demanda por discriminación ilegal. How to file taxes while unemployed Medidas de ahorro de energía. How to file taxes while unemployed Unidad habitable. How to file taxes while unemployed Ingreso actual que se requiere distribuir. How to file taxes while unemployed Ingreso actual que no se requiere distribuir. How to file taxes while unemployed Cómo hacer la declaración. How to file taxes while unemployed Pérdidas. How to file taxes while unemployed Fideicomiso de un cesionario. How to file taxes while unemployed Remuneración para personas que no son empleados. How to file taxes while unemployed Director de una sociedad anónima. How to file taxes while unemployed Representante personal. How to file taxes while unemployed Administrador de una ocupación o negocio de patrimonio en quiebra. How to file taxes while unemployed Notario público. How to file taxes while unemployed Funcionario de distrito electoral. How to file taxes while unemployed Pagos por complejidad del cuidado. How to file taxes while unemployed Mantenimiento del espacio en el hogar. How to file taxes while unemployed Declaración de pagos sujetos a impuestos. How to file taxes while unemployed Loterías y rifas. How to file taxes while unemployed Formulario W-2G. How to file taxes while unemployed Cómo declarar ganancias de juegos y apuestas y mantenimiento de documentación. How to file taxes while unemployed Pensión o arreglo IRA heredado. How to file taxes while unemployed Recompensas o bonificaciones para empleados. How to file taxes while unemployed Premio Pulitzer, Premio Nobel y premios similares. How to file taxes while unemployed Pago por servicios. How to file taxes while unemployed Pagos del Departamento de Asuntos de Veteranos (VA). How to file taxes while unemployed Premios. How to file taxes while unemployed Indemnización por huelga y cierre patronal. How to file taxes while unemployed Prev  Up  Next   Home   More Online Publications
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The How To File Taxes While Unemployed

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