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Tax cut free Publication 334 - Introductory Material Table of Contents IntroductionOrdering forms and publications. Tax cut free Tax questions. Tax cut free Future Developments What's New for 2013 What's New for 2014 Reminders Photographs of Missing Children Introduction The purpose of this publication is to provide general information about the federal tax laws that apply to small business owners who are sole proprietors and to statutory employees. Tax cut free This publication has information on business income, expenses, and tax credits that may help you file your income tax return. Tax cut free Are you self-employed?   You are self-employed if you carry on a trade or business as a sole proprietor or an independent contractor. Tax cut free Sole proprietor. Tax cut free   A sole proprietor is someone who owns an unincorporated business by himself or herself. Tax cut free However, if you are the sole member of a domestic limited liability company (LLC), you are not a sole proprietor if you elect to treat the LLC as a corporation. Tax cut free Trade or business. Tax cut free    A trade or business is generally an activity carried on to make a profit. Tax cut free The facts and circumstances of each case determine whether or not an activity is a trade or business. Tax cut free You do not need to actually make a profit to be in a trade or business as long as you have a profit motive. Tax cut free You do need to make ongoing efforts to further the interests of your business. Tax cut free   You do not have to carry on regular full-time business activities to be self-employed. Tax cut free Having a part-time business in addition to your regular job or business may be self-employment. Tax cut free Independent contractor. Tax cut free    People such as doctors, dentists, veterinarians, lawyers, accountants, contractors, subcontractors, public stenographers, or auctioneers who are in an independent trade, business, or profession in which they offer their services to the general public are generally independent contractors. Tax cut free However, whether they are independent contractors or employees depends on the facts in each case. Tax cut free The general rule is that an individual is an independent contractor if the payer has the right to control or to direct only the result of the work and not how it will be done. Tax cut free The earnings of a person who is working as an independent contractor are subject to self-employment tax. Tax cut free For more information on determining whether you are an employee or independent contractor, see Publication 15-A, Employer's Supplemental Tax Guide. Tax cut free Statutory employee. Tax cut free   A statutory employee has a checkmark in box 13 of his or her Form W-2, Wage and Tax Statement. Tax cut free Statutory employees use Schedule C or C-EZ to report their wages and expenses. Tax cut free Limited liability company (LLC). Tax cut free   A limited liability company (LLC) is an entity formed under state law by filing articles of organization. Tax cut free Generally, a single-member LLC is disregarded as an entity separate from its owner and reports its income and deductions on its owner's federal income tax return. Tax cut free An owner who is an individual may use Schedule C or C-EZ. Tax cut free Business owned and operated by spouses. Tax cut free   If you and your spouse jointly own and operate an unincorporated business and share in the profits and losses, you are partners in a partnership, whether or not you have a formal partnership agreement. Tax cut free Do not use Schedule C or C-EZ. Tax cut free Instead, file Form 1065, U. Tax cut free S. Tax cut free Return of Partnership Income. Tax cut free For more information, see Publication 541, Partnerships. Tax cut free    Exception—Community income. Tax cut free If you and your spouse wholly own an unincorporated business as community property under the community property laws of a state, foreign country, or U. Tax cut free S. Tax cut free possession, you can treat the business either as a sole proprietorship or a partnership. Tax cut free The only states with community property laws are Arizona, California, Idaho, Louisiana, Nevada, New Mexico, Texas, Washington, and Wisconsin. Tax cut free A change in your reporting position will be treated as a conversion of the entity. Tax cut free    Exception—Qualified joint venture. Tax cut free If you and your spouse each materially participate as the only members of a jointly owned and operated business, and you file a joint return for the tax year, you can make a joint election to be treated as a qualified joint venture instead of a partnership for the tax year. Tax cut free Making this election will allow you to avoid the complexity of Form 1065 but still give each spouse credit for social security earnings on which retirement benefits are based. Tax cut free For an explanation of "material participation," see the Instructions for Schedule C, line G. Tax cut free   To make this election, you must divide all items of income, gain, loss, deduction, and credit attributable to the business between you and your spouse in accordance with your respective interests in the venture. Tax cut free Each of you must file a separate Schedule C or C-EZ and a separate Schedule SE. Tax cut free For more information, see Qualified Joint Ventures in the Instructions for Schedule SE. Tax cut free This publication does not cover the topics listed in the following table. Tax cut free    IF you need information about: THEN you should see: Corporations Publication 542 Farming Publication 225 Fishermen (Capital Construction Fund)  Publication 595 Partnerships Publication 541 Passive activities Publication 925 Recordkeeping Publication 583 Rental Publication 527 S corporations Instructions for Form 1120S What you need to know. Tax cut free   Table A provides a list of questions you need to answer to help you meet your federal tax obligations. Tax cut free After each question is the location in this publication where you will find the related discussion. Tax cut free Table A. Tax cut free What You Need To Know About Federal Taxes (Note. Tax cut free The following is a list of questions you may need to answer so you can fill out your federal income tax return. Tax cut free Chapters are given to help you find the related discussion in this publication. Tax cut free ) What must I know   Where to find the answer   What kinds of federal taxes do I have to pay? How do I pay them?   See chapter 1. Tax cut free What forms must I file?   See chapter 1. Tax cut free What must I do if I have employees?   See Employment Taxes in chapter 1. Tax cut free Do I have to start my tax year in January, or can I start it in any other month?   See Accounting Periods in chapter 2. Tax cut free What method can I use to account for my income and expenses?   See Accounting Methods in chapter 2. Tax cut free What kinds of business income do I have to report on my tax return?   See chapter 5. Tax cut free What kinds of business expenses can I deduct on my tax return?   See Business Expenses in chapter 8. Tax cut free What kinds of expenses are not deductible as business expenses?   See Expenses You Cannot Deduct in chapter 8. Tax cut free What happens if I have a business loss? Can I deduct it?   See chapter 9. Tax cut free What must I do if I disposed of business property during the year?   See chapter 3. Tax cut free What are my rights as a taxpayer?   See chapter 11. Tax cut free Where do I go if I need help with federal tax matters?   See chapter 12. Tax cut free IRS mission. Tax cut free   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. Tax cut free Comments and suggestions. Tax cut free   We welcome your comments about this publication and your suggestions for future editions. Tax cut free   You can write to us at the following address:  Internal Revenue Service Tax Forms and Publications Division 1111 Constitution Ave. Tax cut free NW, IR-6526 Washington, DC 20224   We respond to many letters by telephone. Tax cut free Therefore, it would be helpful if you would include your daytime phone number, including the area code, in your correspondence. Tax cut free   You can send your comments from www. Tax cut free irs. Tax cut free gov/formspubs/. Tax cut free Click on “More Information” then on “Comment on Tax Forms and Publications. Tax cut free ”   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. Tax cut free Ordering forms and publications. Tax cut free   Visit  www. Tax cut free irs. Tax cut free 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. Tax cut free  Internal Revenue Service 1201 N. Tax cut free Mitsubishi Motorway Bloomington, IL 61705-6613 Tax questions. Tax cut free   If you have a tax question, check the information available on IRS. Tax cut free gov or call 1-800-829-1040. Tax cut free We cannot answer tax questions sent to either of the above addresses. Tax cut free Future Developments For the latest information about developments related to Publication 334, such as legislation enacted after it was published, go to www. Tax cut free irs. Tax cut free gov/pub334. Tax cut free What's New for 2013 The following are some of the tax changes for 2013. Tax cut free For information on other changes, go to IRS. Tax cut free gov. Tax cut free Tax rates. Tax cut free . Tax cut free  For tax years beginning in 2013, the social security part of the self-employment tax increases to 12. Tax cut free 4%. Tax cut free The Medicare part of the tax remains at 2. Tax cut free 9%. Tax cut free As a result, the self-employment tax is 15. Tax cut free 3%. Tax cut free Maximum net earnings. Tax cut free  The maximum net self-employment earnings subject to the social security part of the self-employment tax increases to $113,700 for 2013. Tax cut free There is no maximum limit on earnings subject to the Medicare part. Tax cut free Standard mileage rate. Tax cut free  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. Tax cut free 5 cents per mile. Tax cut free For more information, see Car and Truck Expenses in chapter 8. Tax cut free Simplified method for business use of home deduction. Tax cut free . Tax cut free  The IRS now provides a simplified method to determine your expenses for business use of your home. Tax cut free For more information, see Business Use of Your Home in chapter 8. Tax cut free What's New for 2014 The following are some of the tax changes for 2014. Tax cut free For information on other changes, go to IRS. Tax cut free gov. Tax cut free Standard mileage rate. Tax cut free  For 2014, the standard mileage rate for the cost of operating your car, van, pickup, or panel truck for each mile of business use is 56 cents per mile. Tax cut free Self-employment tax. Tax cut free  The maximum net self-employment earnings subject to the social security part of the self-employment tax is $117,000 for 2014. Tax cut free Reminders Accounting methods. Tax cut free  Certain small business taxpayers may be eligible to adopt or change to the cash method of accounting and may not be required to account for inventories. Tax cut free For more information, see Inventories in chapter 2. Tax cut free Reportable transactions. Tax cut free  You must file Form 8886, Reportable Transaction Disclosure Statement, to report certain transactions. Tax cut free You may have to pay a penalty if you are required to file Form 8886 but do not do so. Tax cut free You may also have to pay interest and penalties on any reportable transaction understatements. Tax cut free Reportable transactions include: Transactions the same as or substantially similar to tax avoidance transactions identified by the IRS, Transactions offered to you under conditions of confidentiality for which you paid an advisor a minimum fee, Transactions for which you have, or a related party has, contractual protection against disallowance of the tax benefits, Transactions that result in losses of at least $2 million in any single tax year ($50,000 if from certain foreign currency transactions) or $4 million in any combination of tax years, and Transactions the same or substantially similar to one of the types of transactions the IRS has identified as a transaction of interest. Tax cut free For more information, see the Instructions for Form 8886. Tax cut free Photographs of Missing Children The Internal Revenue Service is a proud partner with the National Center for Missing and Exploited Children. Tax cut free Photographs of missing children selected by the Center may appear in this publication on pages that would otherwise be blank. Tax cut free 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. Tax cut free Prev  Up  Next   Home   More Online Publications
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Know the Facts

When you borrow money to buy a car or truck, the lender can take your vehicle back if you miss a payment or in some other way violate the contract. You should also be aware that the lender:

  • Can repossess with cause without advance notice;
  • Can insist you pay off the entire loan balance in order to get the repossessed vehicle back;
  • Can sell the vehicle at auction;
  • Might be able to sue you for the difference between the vehicle's auction price and what you owe
  • Cannot break into your home or physically threaten someone while taking the vehicle

If you know you're going to be late with a payment, talk to the lender to try to work things out. If you and the lender reach an agreement, be sure you get the agreement in writing. Contact your state or local consumer protection office to find out whether your state gives you any additional rights.

Beware of Car Title Loans

Chances are you have seen or heard an ad for a car title loan to help you make ends meet. In a title loan, a consumer in need of quick cash uses the car title as collateral for a short term loan. No job or postdated checks are required. Sounds simple enough, right? Wrong.

What the title lenders don't say in their ads is that you have to turn over your car title and keys when you get the loan. They'll loan you a small fraction of the car value at sky high interest rates- as much as 25% for one month (300% APR) !!! At the end of the month you are expected to pay the whole amount back, plus the interest.

If you can't pay the loan there are only two options. You could roll the loan over for another month, with more fees and interest. However, as the loan amount increases, it becomes almost impossible to repay the debt. The other option is for the lender to repossess your car. Unfortunately, there is no federal regulation of title loans now, but some states have put some rules in place to regulate the interest charged by these lenders.

The Tax Cut Free

Tax cut free Index A Assistance (see Tax help) F Free tax services, How To Get Tax Help H Help (see Tax help) High-low method: Introduction, High-low method. Tax cut free October 1, 2010 (Table 1) (see List of states under October 1, 2010 (High-low method) ) Transition rules, High-low method. Tax cut free I Internet: Per diem rates, Per diem rates on the Internet. Tax cut free Introduction, Introduction M More information (see Tax help) O October 1, 2010 (High-low method): Arizona (AZ), Per Diem Rate Tables California (CA), Per Diem Rate Tables Colorado (CO), Per Diem Rate Tables District of Columbia (DC), Per Diem Rate Tables Florida (FL), Per Diem Rate Tables Illinois (IL), Per Diem Rate Tables Maryland (MD), Per Diem Rate Tables Massachusetts (MA), Per Diem Rate Tables New York (NY), Per Diem Rate Tables Pennsylvania (PA), Per Diem Rate Tables Rhode Island (RI), Per Diem Rate Tables Utah (UT), Per Diem Rate Tables Virginia (VA), Per Diem Rate Tables Washington (WA), Per Diem Rate Tables Wyoming (WY), Per Diem Rate Tables P Per diem rates: High-cost localities, High-low method. Tax cut free High-low method, High-low method. Tax cut free Internet, Per diem rates on the Internet. Tax cut free Regular federal method, Regular federal per diem rate method. Tax cut free Standard rate for unlisted localities, High-low method. Tax cut free , Regular federal per diem rate method. Tax cut free Transition rules, High-low method. Tax cut free , Federal per diem rate method. Tax cut free Publications (see Tax help) R Regular federal method: Introduction, Regular federal per diem rate method. Tax cut free Transition rules, Federal per diem rate method. Tax cut free T Table 2 (High-low method, October 1, 2010), Per Diem Rate Tables Tax help, How To Get Tax Help Taxpayer Advocate, Taxpayer Advocate Service. Tax cut free Transition rules:, Transition Rules Example: High-low method, High-low method. Tax cut free Regular federal method, Federal per diem rate method. Tax cut free High-low method, High-low method. Tax cut free Regular federal method, Federal per diem rate method. Tax cut free TTY/TDD information, How To Get Tax Help Prev  Up     Home   More Online Publications