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Tax Forms For Self Employed

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Tax Forms For Self Employed

Tax forms for self employed 28. Tax forms for self employed   Miscellaneous Deductions Table of Contents What's New Introduction Useful Items - You may want to see: Deductions Subject to the 2% LimitUnreimbursed Employee Expenses (Line 21) Tax Preparation Fees (Line 22) Other Expenses (Line 23) Deductions Not Subject to the 2% LimitList of Deductions Nondeductible ExpensesList of Nondeductible Expenses What's New Standard mileage rate. Tax forms for self employed  The 2013 rate for business use of a vehicle is 56½ cents per mile. Tax forms for self employed Introduction This chapter explains which expenses you can claim as miscellaneous itemized deductions on Schedule A (Form 1040). Tax forms for self employed You must reduce the total of most miscellaneous itemized deductions by 2% of your adjusted gross income. Tax forms for self employed This chapter covers the following topics. Tax forms for self employed Deductions subject to the 2% limit. Tax forms for self employed Deductions not subject to the 2% limit. Tax forms for self employed Expenses you cannot deduct. Tax forms for self employed You must keep records to verify your deductions. Tax forms for self employed You should keep receipts, canceled checks, substitute checks, financial account statements, and other documentary evidence. Tax forms for self employed For more information on recordkeeping, get Publication 552, Record- keeping for Individuals. Tax forms for self employed Useful Items - You may want to see: Publication 463 Travel, Entertainment, Gift, and Car Expenses 525 Taxable and Nontaxable Income 529 Miscellaneous Deductions 535 Business Expenses 587 Business Use of Your Home (Including Use by Daycare Providers) 946 How To Depreciate Property Form (and Instructions) Schedule A (Form 1040) Itemized Deductions 2106 Employee Business Expenses 2106-EZ Unreimbursed Employee Business Expenses Deductions Subject to the 2% Limit You can deduct certain expenses as miscellaneous itemized deductions on Schedule A (Form 1040). Tax forms for self employed You can claim the amount of expenses that is more than 2% of your adjusted gross income. Tax forms for self employed You figure your deduction on Schedule A by subtracting 2% of your adjusted gross income from the total amount of these expenses. Tax forms for self employed Your adjusted gross income is the amount on Form 1040, line 38. Tax forms for self employed Generally, you apply the 2% limit after you apply any other deduction limit. Tax forms for self employed For example, you apply the 50% (or 80%) limit on business-related meals and entertainment (discussed in chapter 26) before you apply the 2% limit. Tax forms for self employed Deductions subject to the 2% limit are discussed in the three categories in which you report them on Schedule A (Form 1040). Tax forms for self employed Unreimbursed employee expenses (line 21). Tax forms for self employed Tax preparation fees (line 22). Tax forms for self employed Other expenses (line 23). Tax forms for self employed Unreimbursed Employee Expenses (Line 21) Generally, you can deduct on Schedule A (Form 1040), line 21, unreimbursed employee expenses that are: Paid or incurred during your tax year, For carrying on your trade or business of being an employee, and Ordinary and necessary. Tax forms for self employed An expense is ordinary if it is common and accepted in your trade, business, or profession. Tax forms for self employed An expense is necessary if it is appropriate and helpful to your business. Tax forms for self employed An expense does not have to be required to be considered necessary. Tax forms for self employed Examples of unreimbursed employee expenses are listed next. Tax forms for self employed The list is followed by discussions of additional unreimbursed employee expenses. Tax forms for self employed Business bad debt of an employee. Tax forms for self employed Education that is work related. Tax forms for self employed (See chapter 27. Tax forms for self employed ) Legal fees related to your job. Tax forms for self employed Licenses and regulatory fees. Tax forms for self employed Malpractice insurance premiums. Tax forms for self employed Medical examinations required by an employer. Tax forms for self employed Occupational taxes. Tax forms for self employed Passport for a business trip. Tax forms for self employed Subscriptions to professional journals and trade magazines related to your work. Tax forms for self employed Travel, transportation, entertainment, and gifts related to your work. Tax forms for self employed (See chapter 26. Tax forms for self employed ) Business Liability Insurance You can deduct insurance premiums you paid for protection against personal liability for wrongful acts on the job. Tax forms for self employed Damages for Breach of Employment Contract If you break an employment contract, you can deduct damages you pay your former employer that are attributable to the pay you received from that employer. Tax forms for self employed Depreciation on Computers You can claim a depreciation deduction for a computer that you use in your work as an employee if its use is: For the convenience of your employer, and Required as a condition of your employment. Tax forms for self employed For more information about the rules and exceptions to the rules affecting the allowable deductions for a home computer, see Publication 529. Tax forms for self employed Dues to Chambers of Commerce and Professional Societies You may be able to deduct dues paid to professional organizations (such as bar associations and medical associations) and to chambers of commerce and similar organizations, if membership helps you carry out the duties of your job. Tax forms for self employed Similar organizations include: Boards of trade, Business leagues, Civic or public service organizations, Real estate boards, and Trade associations. Tax forms for self employed Lobbying and political activities. Tax forms for self employed   You may not be able to deduct that part of your dues that is for certain lobbying and political activities. Tax forms for self employed See Dues used for lobbying under Nondeductible Expenses, later. Tax forms for self employed Educator Expenses If you were an eligible educator in 2013, you can deduct up to $250 of qualified expenses you paid in 2013 as an adjustment to gross income on Form 1040, line 23, rather than as a miscellaneous itemized deduction. Tax forms for self employed If you file Form 1040A, you can deduct these expenses on line 16. Tax forms for self employed If you and your spouse are filing jointly and both of you were eligible educators, the maximum deduction is $500. Tax forms for self employed However, neither spouse can deduct more than $250 of his or her qualified expenses. Tax forms for self employed Home Office If you use a part of your home regularly and exclusively for business purposes, you may be able to deduct a part of the operating expenses and depreciation of your home. Tax forms for self employed You can claim this deduction for the business use of a part of your home only if you use that part of your home regularly and exclusively: As your principal place of business for any trade or business, As a place to meet or deal with your patients, clients, or customers in the normal course of your trade or business, or In the case of a separate structure not attached to your home, in connection with your trade or business. Tax forms for self employed The regular and exclusive business use must be for the convenience of your employer and not just appropriate and helpful in your job. Tax forms for self employed See Publication 587 for more detailed information and a worksheet. Tax forms for self employed Job Search Expenses You can deduct certain expenses you have in looking for a new job in your present occupation, even if you do not get a new job. Tax forms for self employed You cannot deduct these expenses if: You are looking for a job in a new occupation, There was a substantial break between the ending of your last job and your looking for a new one, or You are looking for a job for the first time. Tax forms for self employed Employment and outplacement agency fees. Tax forms for self employed   You can deduct employment and outplacement agency fees you pay in looking for a new job in your present occupation. Tax forms for self employed Employer pays you back. Tax forms for self employed   If, in a later year, your employer pays you back for employment agency fees, you must include the amount you receive in your gross income up to the amount of your tax benefit in the earlier year. Tax forms for self employed (See Recoveries in chapter 12. Tax forms for self employed ) Employer pays the employment agency. Tax forms for self employed   If your employer pays the fees directly to the employment agency and you are not responsible for them, you do not include them in your gross income. Tax forms for self employed Résumé. Tax forms for self employed   You can deduct amounts you spend for preparing and mailing copies of a résumé to prospective employers if you are looking for a new job in your present occupation. Tax forms for self employed Travel and transportation expenses. Tax forms for self employed   If you travel to an area and, while there, you look for a new job in your present occupation, you may be able to deduct travel expenses to and from the area. Tax forms for self employed You can deduct the travel expenses if the trip is primarily to look for a new job. Tax forms for self employed The amount of time you spend on personal activity compared to the amount of time you spend in looking for work is important in determining whether the trip is primarily personal or is primarily to look for a new job. Tax forms for self employed   Even if you cannot deduct the travel expenses to and from an area, you can deduct the expenses of looking for a new job in your present occupation while in the area. Tax forms for self employed   You can choose to use the standard mileage rate to figure your car expenses. Tax forms for self employed The 2013 rate for business use of a vehicle is 56½ cents per mile. Tax forms for self employed See chapter 26 for more information. Tax forms for self employed Licenses and Regulatory Fees You can deduct the amount you pay each year to state or local governments for licenses and regulatory fees for your trade, business, or profession. Tax forms for self employed Occupational Taxes You can deduct an occupational tax charged at a flat rate by a locality for the privilege of working or conducting a business in the locality. Tax forms for self employed If you are an employee, you can claim occupational taxes only as a miscellaneous deduction subject to the 2% limit; you cannot claim them as a deduction for taxes elsewhere on your return. Tax forms for self employed Repayment of Income Aid Payment An “income aid payment” is one that is received under an employer's plan to aid employees who lose their jobs because of lack of work. Tax forms for self employed If you repay a lump-sum income aid payment that you received and included in income in an earlier year, you can deduct the repayment. Tax forms for self employed Research Expenses of a College Professor If you are a college professor, you can deduct research expenses, including travel expenses, for teaching, lecturing, or writing and publishing on subjects that relate directly to your teaching duties. Tax forms for self employed You must have undertaken the research as a means of carrying out the duties expected of a professor and without expectation of profit apart from salary. Tax forms for self employed However, you cannot deduct the cost of travel as a form of education. Tax forms for self employed Tools Used in Your Work Generally, you can deduct amounts you spend for tools used in your work if the tools wear out and are thrown away within 1 year from the date of purchase. Tax forms for self employed You can depreciate the cost of tools that have a useful life substantially beyond the tax year. Tax forms for self employed For more information about depreciation, see Publication 946. Tax forms for self employed Union Dues and Expenses You can deduct dues and initiation fees you pay for union membership. Tax forms for self employed You can also deduct assessments for benefit payments to unemployed union members. Tax forms for self employed However, you cannot deduct the part of the assessments or contributions that provides funds for the payment of sick, accident, or death benefits. Tax forms for self employed Also, you cannot deduct contributions to a pension fund, even if the union requires you to make the contributions. Tax forms for self employed You may not be able to deduct amounts you pay to the union that are related to certain lobbying and political activities. Tax forms for self employed See Lobbying Expenses under Nondeductible Expenses, later. Tax forms for self employed Work Clothes and Uniforms You can deduct the cost and upkeep of work clothes if the following two requirements are met. Tax forms for self employed You must wear them as a condition of your employment. Tax forms for self employed The clothes are not suitable for everyday wear. Tax forms for self employed It is not enough that you wear distinctive clothing. Tax forms for self employed The clothing must be specifically required by your employer. Tax forms for self employed Nor is it enough that you do not, in fact, wear your work clothes away from work. Tax forms for self employed The clothing must not be suitable for taking the place of your regular clothing. Tax forms for self employed Examples of workers who may be able to deduct the cost and upkeep of work clothes are: delivery workers, firefighters, health care workers, law enforcement officers, letter carriers, professional athletes, and transportation workers (air, rail, bus, etc. Tax forms for self employed ). Tax forms for self employed Musicians and entertainers can deduct the cost of theatrical clothing and accessories that are not suitable for everyday wear. Tax forms for self employed However, work clothing consisting of white cap, white shirt or white jacket, white bib overalls, and standard work shoes, which a painter is required by his union to wear on the job, is not distinctive in character or in the nature of a uniform. Tax forms for self employed Similarly, the costs of buying and maintaining blue work clothes worn by a welder at the request of a foreman are not deductible. Tax forms for self employed Protective clothing. Tax forms for self employed   You can deduct the cost of protective clothing required in your work, such as safety shoes or boots, safety glasses, hard hats, and work gloves. Tax forms for self employed   Examples of workers who may be required to wear safety items are: carpenters, cement workers, chemical workers, electricians, fishing boat crew members, machinists, oil field workers, pipe fitters, steamfitters, and truck drivers. Tax forms for self employed Military uniforms. Tax forms for self employed   You generally cannot deduct the cost of your uniforms if you are on full-time active duty in the armed forces. Tax forms for self employed However, if you are an armed forces reservist, you can deduct the unreimbursed cost of your uniform if military regulations restrict you from wearing it except while on duty as a reservist. Tax forms for self employed In figuring the deduction, you must reduce the cost by any nontaxable allowance you receive for these expenses. Tax forms for self employed   If local military rules do not allow you to wear fatigue uniforms when you are off duty, you can deduct the amount by which the cost of buying and keeping up these uniforms is more than the uniform allowance you receive. Tax forms for self employed   You can deduct the cost of your uniforms if you are a civilian faculty or staff member of a military school. Tax forms for self employed Tax Preparation Fees (Line 22) You can usually deduct tax preparation fees in the year you pay them. Tax forms for self employed Thus, on your 2013 return, you can deduct fees paid in 2013 for preparing your 2012 return. Tax forms for self employed These fees include the cost of tax preparation software programs and tax publications. Tax forms for self employed They also include any fee you paid for electronic filing of your return. Tax forms for self employed Other Expenses (Line 23) You can deduct certain other expenses as miscellaneous itemized deductions subject to the 2% limit. Tax forms for self employed On Schedule A (Form 1040), line 23, you can deduct expenses that you pay: To produce or collect income that must be included in your gross income, To manage, conserve, or maintain property held for producing such income, or To determine, contest, pay, or claim a refund of any tax. Tax forms for self employed You can deduct expenses you pay for the purposes in (1) and (2) above only if they are reasonably and closely related to these purposes. Tax forms for self employed Some of these other expenses are explained in the following discussions. Tax forms for self employed If the expenses you pay produce income that is only partially taxable, see Tax-Exempt Income Expenses , later, under Nondeductible Expenses. Tax forms for self employed Appraisal Fees You can deduct appraisal fees if you pay them to figure a casualty loss or the fair market value of donated property. Tax forms for self employed Casualty and Theft Losses You can deduct a casualty or theft loss as a miscellaneous itemized deduction subject to the 2% limit if you used the damaged or stolen property in performing services as an employee. Tax forms for self employed First report the loss in Section B of Form 4684, Casualties and Thefts. Tax forms for self employed You may also have to include the loss on Form 4797, Sales of Business Property, if you are otherwise required to file that form. Tax forms for self employed To figure your deduction, add all casualty or theft losses from this type of property included on Form 4684, lines 32 and 38b, or Form 4797, line 18a. Tax forms for self employed For other casualty and theft losses, see chapter 25. Tax forms for self employed Clerical Help and Office Rent You can deduct office expenses, such as rent and clerical help, that you have in connection with your investments and collecting the taxable income on them. Tax forms for self employed Credit or Debit Card Convenience Fees You can deduct the convenience fee charged by the card processor for paying your income tax (including estimated tax payments) by credit or debit card. Tax forms for self employed The fees are deductible in the year paid. Tax forms for self employed Depreciation on Home Computer You can deduct depreciation on your home computer if you use it to produce income (for example, to manage your investments that produce taxable income). Tax forms for self employed You generally must depreciate the computer using the straight line method over the Alternative Depreciation System (ADS) recovery period. Tax forms for self employed But if you work as an employee and also use the computer in that work, see Publication 946. Tax forms for self employed Excess Deductions of an Estate If an estate's total deductions in its last tax year are more than its gross income for that year, the beneficiaries succeeding to the estate's property can deduct the excess. Tax forms for self employed Do not include deductions for the estate's personal exemption and charitable contributions when figuring the estate's total deductions. Tax forms for self employed The beneficiaries can claim the deduction only for the tax year in which, or with which, the estate terminates, whether the year of termination is a normal year or a short tax year. Tax forms for self employed For more information, see Termination of Estate in Publication 559, Survivors, Executors, and Administrators. Tax forms for self employed Fees to Collect Interest and Dividends You can deduct fees you pay to a broker, bank, trustee, or similar agent to collect your taxable bond interest or dividends on shares of stock. Tax forms for self employed But you cannot deduct a fee you pay to a broker to buy investment property, such as stocks or bonds. Tax forms for self employed You must add the fee to the cost of the property. Tax forms for self employed You cannot deduct the fee you pay to a broker to sell securities. Tax forms for self employed You can use the fee only to figure gain or loss from the sale. Tax forms for self employed See the Instructions for Form 8949 for information on how to report the fee. Tax forms for self employed Hobby Expenses You can generally deduct hobby expenses, but only up to the amount of hobby income. Tax forms for self employed A hobby is not a business because it is not carried on to make a profit. Tax forms for self employed See Activity not for profit in chapter 12 under Other Income. Tax forms for self employed Indirect Deductions of Pass-Through Entities Pass-through entities include partnerships, S corporations, and mutual funds that are not publicly offered. Tax forms for self employed Deductions of pass-through entities are passed through to the partners or shareholders. Tax forms for self employed The partners or shareholders can deduct their share of passed-through deductions for investment expenses as miscellaneous itemized deductions subject to the 2% limit. Tax forms for self employed Example. Tax forms for self employed You are a member of an investment club that is formed solely to invest in securities. Tax forms for self employed The club is treated as a partnership. Tax forms for self employed The partnership's income is solely from taxable dividends, interest, and gains from sales of securities. Tax forms for self employed In this case, you can deduct your share of the partnership's operating expenses as miscellaneous itemized deductions subject to the 2% limit. Tax forms for self employed However, if the investment club partnership has investments that also produce nontaxable income, you cannot deduct your share of the partnership's expenses that produce the nontaxable income. Tax forms for self employed Publicly offered mutual funds. Tax forms for self employed   Publicly offered mutual funds do not pass deductions for investment expenses through to shareholders. Tax forms for self employed A mutual fund is “publicly offered” if it is: Continuously offered pursuant to a public offering, Regularly traded on an established securities market, or Held by or for at least 500 persons at all times during the tax year. Tax forms for self employed   A publicly offered mutual fund will send you a Form 1099-DIV, Dividends and Distributions, or a substitute form, showing the net amount of dividend income (gross dividends minus investment expenses). Tax forms for self employed This net figure is the amount you report on your return as income. Tax forms for self employed You cannot further deduct investment expenses related to publicly offered mutual funds because they are already included as part of the net income amount. Tax forms for self employed Information returns. Tax forms for self employed   You should receive information returns from pass-through entities. Tax forms for self employed Partnerships and S corporations. Tax forms for self employed   These entities issue Schedule K-1, which lists the items and amounts you must report and identifies the tax return schedules and lines to use. Tax forms for self employed Nonpublicly offered mutual funds. Tax forms for self employed   These funds will send you a Form 1099-DIV, Dividends and Distributions, or a substitute form, showing your share of gross income and investment expenses. Tax forms for self employed You can claim the expenses only as a miscellaneous itemized deduction subject to the 2% limit. Tax forms for self employed Investment Fees and Expenses You can deduct investment fees, custodial fees, trust administration fees, and other expenses you paid for managing your investments that produce taxable income. Tax forms for self employed Legal Expenses You can usually deduct legal expenses that you incur in attempting to produce or collect taxable income or that you pay in connection with the determination, collection, or refund of any tax. Tax forms for self employed You can also deduct legal expenses that are: Related to either doing or keeping your job, such as those you paid to defend yourself against criminal charges arising out of your trade or business, For tax advice related to a divorce, if the bill specifies how much is for tax advice and it is determined in a reasonable way, or To collect taxable alimony. Tax forms for self employed You can deduct expenses of resolving tax issues relating to profit or loss from business (Schedule C or C-EZ), rentals or royalties (Schedule E), or farm income and expenses (Schedule F), on the appropriate schedule. Tax forms for self employed You deduct expenses of resolving nonbusiness tax issues on Schedule A (Form 1040). Tax forms for self employed See Tax Preparation Fees , earlier. Tax forms for self employed Loss on Deposits For information on whether, and if so, how, you may deduct a loss on your deposit in a qualified financial institution, see Loss on Deposits in chapter 25. Tax forms for self employed Repayments of Income If you had to repay an amount that you included in income in an earlier year, you may be able to deduct the amount you repaid. Tax forms for self employed If the amount you had to repay was ordinary income of $3,000 or less, the deduction is subject to the 2% limit. Tax forms for self employed If it was more than $3,000, see Repayments Under Claim of Right under Deductions Not Subject to the 2% Limit, later. Tax forms for self employed Repayments of Social Security Benefits For information on how to deduct your repayments of certain social security benefits, see Repayments More Than Gross Benefits in chapter 11. Tax forms for self employed Safe Deposit Box Rent You can deduct safe deposit box rent if you use the box to store taxable income-producing stocks, bonds, or investment-related papers and documents. Tax forms for self employed You cannot deduct the rent if you use the box only for jewelry, other personal items, or tax-exempt securities. Tax forms for self employed Service Charges on Dividend Reinvestment Plans You can deduct service charges you pay as a subscriber in a dividend reinvestment plan. Tax forms for self employed These service charges include payments for: Holding shares acquired through a plan, Collecting and reinvesting cash dividends, and Keeping individual records and providing detailed statements of accounts. Tax forms for self employed Trustee's Administrative Fees for IRA Trustee's administrative fees that are billed separately and paid by you in connection with your individual retirement arrangement (IRA) are deductible (if they are ordinary and necessary) as a miscellaneous itemized deduction subject to the 2% limit. Tax forms for self employed For more information about IRAs, see chapter 17. Tax forms for self employed Deductions Not Subject to the 2% Limit You can deduct the items listed below as miscellaneous itemized deductions. Tax forms for self employed They are not subject to the 2% limit. Tax forms for self employed Report these items on Schedule A (Form 1040), line 28. Tax forms for self employed List of Deductions Each of the following items is discussed in detail after the list (except where indicated). Tax forms for self employed Amortizable premium on taxable bonds. Tax forms for self employed Casualty and theft losses from income- producing property. Tax forms for self employed Federal estate tax on income in respect of a decedent. Tax forms for self employed Gambling losses up to the amount of gambling winnings. Tax forms for self employed Impairment-related work expenses of persons with disabilities. Tax forms for self employed Loss from other activities from Schedule K-1 (Form 1065-B), box 2. Tax forms for self employed Losses from Ponzi-type investment schemes. Tax forms for self employed See Losses from Ponzi-type investment schemes under Theft in chapter 25. Tax forms for self employed Repayments of more than $3,000 under a claim of right. Tax forms for self employed Unrecovered investment in an annuity. Tax forms for self employed Amortizable Premium on Taxable Bonds In general, if the amount you pay for a bond is greater than its stated principal amount, the excess is bond premium. Tax forms for self employed You can elect to amortize the premium on taxable bonds. Tax forms for self employed The amortization of the premium is generally an offset to interest income on the bond rather than a separate deduction item. Tax forms for self employed Part of the premium on some bonds may be a miscellaneous deduction not subject to the 2% limit. Tax forms for self employed For more information, see Amortizable Premium on Taxable Bonds in Publication 529, and Bond Premium Amortization in chapter 3 of Publication 550, Investment Income and Expenses. Tax forms for self employed Casualty and Theft Losses of Income-Producing Property You can deduct a casualty or theft loss as a miscellaneous itemized deduction not subject to the 2% limit if the damaged or stolen property was income-producing property (property held for investment, such as stocks, notes, bonds, gold, silver, vacant lots, and works of art). Tax forms for self employed First, report the loss in Form 4684, Section B. Tax forms for self employed You may also have to include the loss on Form 4797, Sales of Business Property if you are otherwise required to file that form. Tax forms for self employed To figure your deduction, add all casualty or theft losses from this type of property included on Form 4684, lines 32 and 38b, or Form 4797, line 18a. Tax forms for self employed For more information on casualty and theft losses, see chapter 25. Tax forms for self employed Federal Estate Tax on Income in Respect of a Decedent You can deduct the federal estate tax attributable to income in respect of a decedent that you as a beneficiary include in your gross income. Tax forms for self employed Income in respect of the decedent is gross income that the decedent would have received had death not occurred and that was not properly includible in the decedent's final income tax return. Tax forms for self employed See Publication 559 for more information. Tax forms for self employed Gambling Losses Up to the Amount of Gambling Winnings You must report the full amount of your gambling winnings for the year on Form 1040, line 21. Tax forms for self employed You deduct your gambling losses for the year on Schedule A (Form 1040), line 28. Tax forms for self employed You cannot deduct gambling losses that are more than your winnings. Tax forms for self employed You cannot reduce your gambling winnings by your gambling losses and report the difference. Tax forms for self employed You must report the full amount of your winnings as income and claim your losses (up to the amount of winnings) as an itemized deduction. Tax forms for self employed Therefore, your records should show your winnings separately from your losses. Tax forms for self employed Diary of winnings and losses. Tax forms for self employed You must keep an accurate diary or similar record of your losses and winnings. Tax forms for self employed Your diary should contain at least the following information. Tax forms for self employed The date and type of your specific wager or wagering activity. Tax forms for self employed The name and address or location of the gambling establishment. Tax forms for self employed The names of other persons present with you at the gambling establishment. Tax forms for self employed The amount(s) you won or lost. Tax forms for self employed See Publication 529 for more information. Tax forms for self employed Impairment-Related Work Expenses If you have a physical or mental disability that limits your being employed, or substantially limits one or more of your major life activities, such as performing manual tasks, walking, speaking, breathing, learning, and working, you can deduct your impairment-related work expenses. Tax forms for self employed Impairment-related work expenses are ordinary and necessary business expenses for attendant care services at your place of work and for other expenses in connection with your place of work that are necessary for you to be able to work. Tax forms for self employed Self-employed. Tax forms for self employed   If you are self-employed, enter your impairment-related work expenses on the appropriate form (Schedule C, C-EZ, E, or F) used to report your business income and expenses. Tax forms for self employed Loss From Other Activities From Schedule K-1 (Form 1065-B), Box 2 If the amount reported in Schedule K-1 (Form 1065-B), box 2, is a loss, report it on Schedule A (Form 1040), line 28. Tax forms for self employed It is not subject to the passive activity limitations. Tax forms for self employed Repayments Under Claim of Right If you had to repay more than $3,000 that you included in your income in an earlier year because at the time you thought you had an unrestricted right to it, you may be able to deduct the amount you repaid or take a credit against your tax. Tax forms for self employed See Repayments in chapter 12 for more information. Tax forms for self employed Unrecovered Investment in Annuity A retiree who contributed to the cost of an annuity can exclude from income a part of each payment received as a tax-free return of the retiree's investment. Tax forms for self employed If the retiree dies before the entire investment is recovered tax free, any unrecovered investment can be deducted on the retiree's final income tax return. Tax forms for self employed See chapter 10 for more information about the tax treatment of pensions and annuities. Tax forms for self employed Nondeductible Expenses Examples of nondeductible expenses are listed next. Tax forms for self employed The list is followed by discussions of additional nondeductible expenses. Tax forms for self employed List of Nondeductible Expenses Broker's commissions that you paid in connection with your IRA or other investment property. Tax forms for self employed Burial or funeral expenses, including the cost of a cemetery lot. Tax forms for self employed Capital expenses. Tax forms for self employed Fees and licenses, such as car licenses, marriage licenses, and dog tags. Tax forms for self employed Hobby losses, but see Hobby Expenses , earlier. Tax forms for self employed Home repairs, insurance, and rent. Tax forms for self employed Illegal bribes and kickbacks. Tax forms for self employed See Bribes and kickbacks in chapter 11 of Publication 535. Tax forms for self employed Losses from the sale of your home, furniture, personal car, etc. Tax forms for self employed Personal disability insurance premiums. Tax forms for self employed Personal, living, or family expenses. Tax forms for self employed The value of wages never received or lost vacation time. Tax forms for self employed Adoption Expenses You cannot deduct the expenses of adopting a child, but you may be able to take a credit for those expenses. Tax forms for self employed See chapter 37. Tax forms for self employed Campaign Expenses You cannot deduct campaign expenses of a candidate for any office, even if the candidate is running for reelection to the office. Tax forms for self employed These include qualification and registration fees for primary elections. Tax forms for self employed Legal fees. Tax forms for self employed   You cannot deduct legal fees paid to defend charges that arise from participation in a political campaign. Tax forms for self employed Check-Writing Fees on Personal Account If you have a personal checking account, you cannot deduct fees charged by the bank for the privilege of writing checks, even if the account pays interest. Tax forms for self employed Club Dues Generally, you cannot deduct the cost of membership in any club organized for business, pleasure, recreation, or other social purpose. Tax forms for self employed This includes business, social, athletic, luncheon, sporting, airline, hotel, golf, and country clubs. Tax forms for self employed You cannot deduct dues paid to an organization if one of its main purposes is to: Conduct entertainment activities for members or their guests, or Provide members or their guests with access to entertainment facilities. Tax forms for self employed Dues paid to airline, hotel, and luncheon clubs are not deductible. Tax forms for self employed Commuting Expenses You cannot deduct commuting expenses (the cost of transportation between your home and your main or regular place of work). Tax forms for self employed If you haul tools, instruments, or other items, in your car to and from work, you can deduct only the additional cost of hauling the items such as the rent on a trailer to carry the items. Tax forms for self employed Fines or Penalties You cannot deduct fines or penalties you pay to a governmental unit for violating a law. Tax forms for self employed This includes an amount paid in settlement of your actual or potential liability for a fine or penalty (civil or criminal). Tax forms for self employed Fines or penalties include parking tickets, tax penalties, and penalties deducted from teachers' paychecks after an illegal strike. Tax forms for self employed Health Spa Expenses You cannot deduct health spa expenses, even if there is a job requirement to stay in excellent physical condition, such as might be required of a law enforcement officer. Tax forms for self employed Home Security System You cannot deduct the cost of a home security system as a miscellaneous deduction. Tax forms for self employed However, you may be able to claim a deduction for a home security system as a business expense if you have a home office. Tax forms for self employed See Home Office under Unreimbursed Employee Expenses, earlier, and Security System under Deducting Expenses in Publication 587. Tax forms for self employed Investment-Related Seminars You cannot deduct any expenses for attending a convention, seminar, or similar meeting for investment purposes. Tax forms for self employed Life Insurance Premiums You cannot deduct premiums you pay on your life insurance. Tax forms for self employed You may be able to deduct, as alimony, premiums you pay on life insurance policies assigned to your former spouse. Tax forms for self employed See chapter 18 for information on alimony. Tax forms for self employed Lobbying Expenses You generally cannot deduct amounts paid or incurred for lobbying expenses. Tax forms for self employed These include expenses to: Influence legislation, Participate or intervene in any political campaign for, or against, any candidate for public office, Attempt to influence the general public, or segments of the public, about elections, legislative matters, or referendums, or Communicate directly with covered executive branch officials in any attempt to influence the official actions or positions of those officials. Tax forms for self employed Lobbying expenses also include any amounts paid or incurred for research, preparation, planning, or coordination of any of these activities. Tax forms for self employed Dues used for lobbying. Tax forms for self employed   If a tax-exempt organization notifies you that part of the dues or other amounts you pay to the organization are used to pay nondeductible lobbying expenses, you cannot deduct that part. Tax forms for self employed See Lobbying Expenses in Publication 529 for information on exceptions. Tax forms for self employed Lost or Mislaid Cash or Property You cannot deduct a loss based on the mere disappearance of money or property. Tax forms for self employed However, an accidental loss or disappearance of property can qualify as a casualty if it results from an identifiable event that is sudden, unexpected, or unusual. Tax forms for self employed See chapter 25. Tax forms for self employed Example. Tax forms for self employed A car door is accidentally slammed on your hand, breaking the setting of your diamond ring. Tax forms for self employed The diamond falls from the ring and is never found. Tax forms for self employed The loss of the diamond is a casualty. Tax forms for self employed Lunches with Co-workers You cannot deduct the expenses of lunches with co-workers, except while traveling away from home on business. Tax forms for self employed See chapter 26 for information on deductible expenses while traveling away from home. Tax forms for self employed Meals While Working Late You cannot deduct the cost of meals while working late. Tax forms for self employed However, you may be able to claim a deduction if the cost of meals is a deductible entertainment expense, or if you are traveling away from home. Tax forms for self employed See chapter 26 for information on deductible entertainment expenses and expenses while traveling away from home. Tax forms for self employed Personal Legal Expenses You cannot deduct personal legal expenses such as those for the following. Tax forms for self employed Custody of children. Tax forms for self employed Breach of promise to marry suit. Tax forms for self employed Civil or criminal charges resulting from a personal relationship. Tax forms for self employed Damages for personal injury, except for certain unlawful discrimination and whistleblower claims. Tax forms for self employed Preparation of a title (or defense or perfection of a title). Tax forms for self employed Preparation of a will. Tax forms for self employed Property claims or property settlement in a divorce. Tax forms for self employed You cannot deduct these expenses even if a result of the legal proceeding is the loss of income-producing property. Tax forms for self employed Political Contributions You cannot deduct contributions made to a political candidate, a campaign committee, or a newsletter fund. Tax forms for self employed Advertisements in convention bulletins and admissions to dinners or programs that benefit a political party or political candidate are not deductible. Tax forms for self employed Professional Accreditation Fees You cannot deduct professional accreditation fees such as the following. Tax forms for self employed Accounting certificate fees paid for the initial right to practice accounting. Tax forms for self employed Bar exam fees and incidental expenses in securing initial admission to the bar. Tax forms for self employed Medical and dental license fees paid to get initial licensing. Tax forms for self employed Professional Reputation You cannot deduct expenses of radio and TV appearances to increase your personal prestige or establish your professional reputation. Tax forms for self employed Relief Fund Contributions You cannot deduct contributions paid to a private plan that pays benefits to any covered employee who cannot work because of any injury or illness not related to the job. Tax forms for self employed Residential Telephone Service You cannot deduct any charge (including taxes) for basic local telephone service for the first telephone line to your residence, even if it is used in a trade or business. Tax forms for self employed Stockholders' Meetings You cannot deduct transportation and other expenses you pay to attend stockholders' meetings of companies in which you own stock but have no other interest. Tax forms for self employed You cannot deduct these expenses even if you are attending the meeting to get information that would be useful in making further investments. Tax forms for self employed Tax-Exempt Income Expenses You cannot deduct expenses to produce tax-exempt income. Tax forms for self employed You cannot deduct interest on a debt incurred or continued to buy or carry  tax-exempt securities. Tax forms for self employed If you have expenses to produce both taxable and tax-exempt income, but you cannot identify the expenses that produce each type of income, you must divide the expenses based on the amount of each type of income to determine the amount that you can deduct. Tax forms for self employed Example. Tax forms for self employed During the year, you received taxable interest of $4,800 and tax-exempt interest of $1,200. Tax forms for self employed In earning this income, you had total expenses of $500 during the year. Tax forms for self employed You cannot identify the amount of each expense item that is for each income item. Tax forms for self employed Therefore, 80% ($4,800/$6,000) of the expense is for the taxable interest and 20% ($1,200/$6,000) is for the tax-exempt interest. Tax forms for self employed You can deduct, subject to the 2% limit, expenses of $400 (80% of $500). Tax forms for self employed Travel Expenses for Another Individual You generally cannot deduct travel expenses you pay or incur for a spouse, dependent, or other individual who accompanies you (or your employee) on business or personal travel unless the spouse, dependent, or other individual is an employee of the taxpayer, the travel is for a bona fide business purpose, and such expenses would otherwise be deductible by the spouse, dependent, or other individual. Tax forms for self employed See chapter 26 for more information on deductible travel expenses. Tax forms for self employed Voluntary Unemployment Benefit Fund Contributions You cannot deduct voluntary unemployment benefit fund contributions you make to a union fund or a private fund. Tax forms for self employed However, you can deduct contributions as taxes if state law requires you to make them to a state unemployment fund that covers you for the loss of wages from unemployment caused by business conditions. Tax forms for self employed Wristwatches You cannot deduct the cost of a wristwatch, even if there is a job requirement that you know the correct time to properly perform your duties. Tax forms for self employed Prev  Up  Next   Home   More Online Publications
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  • Beware of Fraudulent 'Dietary Supplements'
    Federal regulators continue to warn consumers about tainted, dangerous products that are marketed as dietary supplements. These fraudulent products can cause serious injury or even death. The Food and Drug Administration (FDA) has found nearly 300 fraudulent products, promoted mainly for weight loss, sexual enhancement, and bodybuilding that contain hidden or deceptively labeled ingredients. Remember, FDA cannot test all products on the market to identify those that contain potentially harmful hidden ingredients. Consumers must also be aware of these dangerous products and learn how to identify and avoid them using the warning signs described in this article.
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  • Don't Put Your Health in the Hands of Crooks
    It couldn't be easier ordering prescription drugs online with a few clicks of the mouse and having them delivered right to your door, without ever having to see a doctor. But is it safe? Is it legal?
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    An FDA operation found that nearly half of the imported drugs FDA intercepted from four selected countries were shipped to fill orders that consumers believed they were placing with "Canadian" pharmacies. Of the drugs being promoted as "Canadian," based on accompanying documentation, 85 percent actually came from 27 countries around the globe. A number of these products also origin, safety, and efficacy. We believe that these 'bait and switch' tactics-offering patients one thing and then giving them something else- are misleading to patients and potentially harmful to the public health."
  • FDA Warns Public of Continued Extortion Scam by FDA Impersonators
    The U.S. Food and Drug Administration is warning the public about criminals posing as FDA special agents and other law enforcement personnel as part of a continued international extortion scam. The criminals call the victims who in most cases previously purchased drugs over the Internet or via "telepharmacies" and identify themselves as FDA special agents or other law enforcement officials. The criminals inform the victims that purchasing drugs over the Internet or the telephone is illegal, and that law enforcement action will be pursued unless a fine or fee ranging from $100 to $250,000 is paid. Victims often also have fraudulent transactions placed against their credit cards.
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    Recent reports of events in Japan are causing scam artists to try to convince consumers that they need potassium iodide pills and drops to protect themselves. Potassium iodide, or KI, can help prevent thyroid cancer, which is one of the biggest risks from contamination with radioactive iodine. However, public health experts agree that U.S. residents should not buy or take potassium iodide unless specifically notified or instructed by public health officials.
  • Medicare Beneficiaries Urged to Be on the Look-out for Phone Scams
    Seniors and people with disabilities should be aware of a scheme that asks Medicare beneficiaries for money and checking account information to help them enroll in a Medicare Prescription Drug Plan. NO Medicare drug plan can ask a person with Medicare for bank account or other personal information over the telephone.
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    The Department of Veterans Affairs (VA) is warning Veterans not to give credit card numbers over the phone to callers claiming to update VA prescription information. Veteran Service Organizations have brought to VA's attention that callers are misrepresenting the VA to gain personal information over the phone. They say VA recently changed procedures for dispensing prescriptions and ask for the Veteran's credit card number.

The Tax Forms For Self Employed

Tax forms for self employed Publication 17 - Introductory Material Table of Contents What's New Reminders IntroductionIcons. Tax forms for self employed Ordering forms and publications. Tax forms for self employed Tax questions. Tax forms for self employed All material in this publication may be reprinted freely. Tax forms for self employed A citation to Your Federal Income Tax (2013) would be appropriate. Tax forms for self employed The explanations and examples in this publication reflect the interpretation by the Internal Revenue Service (IRS) of: Tax laws enacted by Congress, Treasury regulations, and Court decisions. Tax forms for self employed However, the information given does not cover every situation and is not intended to replace the law or change its meaning. Tax forms for self employed This publication covers some subjects on which a court may have made a decision more favorable to taxpayers than the interpretation by the IRS. Tax forms for self employed Until these differing interpretations are resolved by higher court decisions or in some other way, this publication will continue to present the interpretations by the IRS. Tax forms for self employed All taxpayers have important rights when working with the IRS. Tax forms for self employed These rights are described in Your Rights as a Taxpayer in the back of this publication. Tax forms for self employed What's New This section summarizes important tax changes that took effect in 2013. Tax forms for self employed Most of these changes are discussed in more detail throughout this publication. Tax forms for self employed Future developments. Tax forms for self employed  For the latest information about the tax law topics covered in this publication, including information about any tax legislation, go to www. Tax forms for self employed irs. Tax forms for self employed gov/pub17. Tax forms for self employed Additional Medicare Tax. Tax forms for self employed  Beginning in 2013, a 0. Tax forms for self employed 9% Additional Medicare Tax applies to Medicare wages, railroad retirement (RRTA) compensation, and self-employment income that are more than: $125,000 if married filing separately, $250,000 if married filing jointly, or $200,000 for any other filing status. Tax forms for self employed See Form 8959 and its instructions. Tax forms for self employed Net Investment Income Tax. Tax forms for self employed  Beginning in 2013, you may be subject to Net Investment Income Tax (NIIT). Tax forms for self employed The NIIT is 3. Tax forms for self employed 8% of the smaller of (a) your net investment income or (b) the excess of your modified adjusted gross income over: $125,000 if married filing separately, $250,000 if married filing jointly or qualifying widow(er), or $200,000 if any other filing status. Tax forms for self employed See Form 8960 and its instructions. Tax forms for self employed Change in tax rates. Tax forms for self employed  The highest tax rate is 39. Tax forms for self employed 6%. Tax forms for self employed For more information, see the 2013 Tax Computation Worksheet or the 2013 Tax Rate Schedules near the end of this publication. Tax forms for self employed Tax rate on net capital gain and qualified dividends. Tax forms for self employed  The maximum tax rate of 15% on net capital gain and qualified dividends has increased to 20% for some taxpayers. Tax forms for self employed See chapter 16. Tax forms for self employed Medical and dental expenses. Tax forms for self employed  You can deduct only the part of your medical and dental expenses that is more than 10% of your adjusted gross income (7. Tax forms for self employed 5% if either you or your spouse is age 65 or older). Tax forms for self employed See chapter 21. Tax forms for self employed Personal exemption amount increased for certain taxpayers. Tax forms for self employed  Your personal exemption is increased to $3,900. Tax forms for self employed But the amount is reduced if your adjusted gross income is more than: $150,000 if married filing separately, $250,000 if single, $275,000 if head of household, or $300,000 if any other filing status. Tax forms for self employed See chapter 3. Tax forms for self employed Limit on itemized deductions. Tax forms for self employed  You may not be able to deduct all of your itemized deductions if your adjusted gross income is more than: $150,000 if married filing separately, $250,000 if single, $275,000 if head of household, or $300,000 if any other filing status. Tax forms for self employed See chapter 29. Tax forms for self employed Same-sex marriages. Tax forms for self employed  If you have a same-sex spouse whom you legally married in a state (or foreign country) that recognizes same-sex marriage, you and your spouse generally must use the married filing jointly or married filing separately filing status on your 2013 return, even if you and your spouse now live in a state (or foreign country) that does not recognize same-sex marriage. Tax forms for self employed See chapter 2. Tax forms for self employed If you meet certain requirements, you may be able to file amended returns to change your filing status for some earlier years. Tax forms for self employed For details on filing amended returns, see chapter 1. Tax forms for self employed Health flexible spending arrangements (FSAs). Tax forms for self employed  You cannot have more than $2,500 in salary reduction contributions made to a health FSA for plan years beginning after 2012. Tax forms for self employed See chapter 5. Tax forms for self employed Expiring credits. Tax forms for self employed  The plug-in electric vehicle credit and the refundable part of the credit for prior year minimum tax have expired. Tax forms for self employed You cannot claim either one on your 2013 return. Tax forms for self employed See chapter 37. Tax forms for self employed Ponzi-type investment schemes. Tax forms for self employed  There are new rules for how to claim a theft loss deduction on Form 4684 due to a Ponzi-type investment scheme. Tax forms for self employed See chapter 25. Tax forms for self employed Home office deduction simplified method. Tax forms for self employed  If you can take a home office deduction, you may be able to use a simplified method to figure it. Tax forms for self employed See Publication 587. Tax forms for self employed Standard mileage rates. Tax forms for self employed  The 2013 rate for business use of your car is increased to 56½ cents a mile. Tax forms for self employed See chapter 26. Tax forms for self employed The 2013 rate for use of your car to get medical care is increased to 24 cents a mile. Tax forms for self employed See chapter 21. Tax forms for self employed The 2013 rate for use of your car to move is increased to 24 cents a mile. Tax forms for self employed See Publication 521, Moving Expenses. Tax forms for self employed Reminders Listed below are important reminders and other items that may help you file your 2013 tax return. Tax forms for self employed Many of these items are explained in more detail later in this publication. Tax forms for self employed Enter your social security number (SSN). Tax forms for self employed  Enter your SSN in the space provided on your tax form. Tax forms for self employed If you filed a joint return for 2012 and are filing a joint return for 2013 with the same spouse, enter your names and SSNs in the same order as on your 2012 return. Tax forms for self employed See chapter 1. Tax forms for self employed Secure your tax records from identity theft. Tax forms for self employed  Identity theft occurs when someone uses your personal information, such as your name, SSN, or other identifying information, without your permission, to commit fraud or other crimes. Tax forms for self employed An identity thief may use your SSN to get a job or may file a tax return using your SSN to receive a refund. Tax forms for self employed For more information about identity theft and how to reduce your risk from it, see chapter 1. Tax forms for self employed Taxpayer identification numbers. Tax forms for self employed  You must provide the taxpayer identification number for each person for whom you claim certain tax benefits. Tax forms for self employed This applies even if the person was born in 2013. Tax forms for self employed Generally, this number is the person's social security number (SSN). Tax forms for self employed See chapter 1. Tax forms for self employed Foreign source income. Tax forms for self employed  If you are a U. Tax forms for self employed S. Tax forms for self employed citizen with income from sources outside the United States (foreign income), you must report all such income on your tax return unless it is exempt by U. Tax forms for self employed S. Tax forms for self employed law. Tax forms for self employed This is true whether you live inside or outside the United States and whether or not you receive a Form W-2 or Form 1099 from the foreign payer. Tax forms for self employed This applies to earned income (such as wages and tips) as well as unearned income (such as interest, dividends, capital gains, pensions, rents and royalties). Tax forms for self employed If you live outside the United States, you may be able to exclude part or all of your foreign source earned income. Tax forms for self employed For details, see Publication 54, Tax Guide for U. Tax forms for self employed S. Tax forms for self employed Citizens and Resident Aliens Abroad. Tax forms for self employed Foreign financial assets. Tax forms for self employed  If you had foreign financial assets in 2013, you may have to file Form 8938 with your return. Tax forms for self employed Check www. Tax forms for self employed IRS. Tax forms for self employed gov/form8938 for details. Tax forms for self employed Automatic 6-month extension to file tax return. Tax forms for self employed  You can use Form 4868, Application for Automatic Extension of Time To File U. Tax forms for self employed S. Tax forms for self employed Individual Income Tax Return, to obtain an automatic 6-month extension of time to file your tax return. Tax forms for self employed See chapter 1. Tax forms for self employed Include your phone number on your return. Tax forms for self employed  To promptly resolve any questions we have in processing your tax return, we would like to be able to call you. Tax forms for self employed Please enter your daytime telephone number on your tax form next to your signature and occupation. Tax forms for self employed If you are filing a joint return, you can enter either your or your spouse's daytime phone number. Tax forms for self employed Payment of taxes. Tax forms for self employed   You can pay your taxes online, by phone, or by check or money order. Tax forms for self employed You can make a direct transfer from your bank account or use a credit or debit card. Tax forms for self employed If you e-file, you can schedule an electronic payment. Tax forms for self employed See chapter 1. Tax forms for self employed Faster ways to file your return. Tax forms for self employed  The IRS offers fast, accurate ways to file your tax return information without filing a paper tax return. Tax forms for self employed You can use IRS e-file (electronic filing). Tax forms for self employed See chapter 1. Tax forms for self employed Free electronic filing. Tax forms for self employed  You may be able to file your 2013 taxes online for free. Tax forms for self employed See chapter 1. Tax forms for self employed Change of address. Tax forms for self employed  If you change your address, you should notify the IRS. Tax forms for self employed See Change of Address in chapter 1. Tax forms for self employed Refund on a late filed return. Tax forms for self employed  If you were due a refund but you did not file a return, you generally must file your return within 3 years from the date the return was due (including extensions) to get that refund. Tax forms for self employed See chapter 1. Tax forms for self employed Frivolous tax returns. Tax forms for self employed  The IRS has published a list of positions that are identified as frivolous. Tax forms for self employed The penalty for filing a frivolous tax return is $5,000. Tax forms for self employed See chapter 1. Tax forms for self employed Filing erroneous claim for refund or credit. Tax forms for self employed  You may have to pay a penalty if you file an erroneous claim for refund or credit. Tax forms for self employed See chapter 1. Tax forms for self employed Privacy Act and paperwork reduction information. Tax forms for self employed   The IRS Restructuring and Reform Act of 1998, the Privacy Act of 1974, and the Paperwork Reduction Act of 1980 require that when we ask you for information we must first tell you what our legal right is to ask for the information, why we are asking for it, how it will be used, what could happen if we do not receive it, and whether your response is voluntary, required to obtain a benefit, or mandatory under the law. Tax forms for self employed A complete statement on this subject can be found in your tax form instructions. Tax forms for self employed Customer service for taxpayers. Tax forms for self employed  You can set up a personal appointment at the most convenient Taxpayer Assistance Center, on the most convenient business day. Tax forms for self employed See How To Get Tax Help in the back of this publication. Tax forms for self employed Preparer e-file mandate. Tax forms for self employed  Most paid preparers must e-file returns they prepare and file. Tax forms for self employed Your preparer may make you aware of this requirement and the options available to you. Tax forms for self employed Treasury Inspector General for Tax Administration. Tax forms for self employed   If you want to confidentially report misconduct, waste, fraud, or abuse by an IRS employee, you can call 1-800-366-4484 (call 1-800-877-8339 if you are deaf, hard of hearing, or have a speech disability, and are using TTY/TDD equipment). Tax forms for self employed You can remain anonymous. Tax forms for self employed Photographs of missing children. Tax forms for self employed  The Internal Revenue Service is a proud partner with the National Center for Missing and Exploited Children. Tax forms for self employed Photographs of missing children selected by the Center may appear in this publication on pages that would otherwise be blank. Tax forms for self employed 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 forms for self employed Introduction This publication covers the general rules for filing a federal income tax return. Tax forms for self employed It supplements the information contained in your tax form instructions. Tax forms for self employed It explains the tax law to make sure you pay only the tax you owe and no more. Tax forms for self employed How this publication is arranged. Tax forms for self employed   This publication closely follows Form 1040, U. Tax forms for self employed S. Tax forms for self employed Individual Income Tax Return. Tax forms for self employed It is divided into six parts which cover different sections of Form 1040. Tax forms for self employed Each part is further divided into chapters which generally discuss one line of the form. Tax forms for self employed Do not worry if you file Form 1040A or Form 1040EZ. Tax forms for self employed Anything included on a line of either of these forms is also included on Form 1040. Tax forms for self employed   The table of contents inside the front cover and the index in the back of the publication are useful tools to help you find the information you need. Tax forms for self employed What is in this publication. Tax forms for self employed   The publication begins with the rules for filing a tax return. Tax forms for self employed It explains: Who must file a return, Which tax form to use, When the return is due, How to e-file your return, and Other general information. Tax forms for self employed It will help you identify which filing status you qualify for, whether you can claim any dependents, and whether the income you receive is taxable. Tax forms for self employed The publication goes on to explain the standard deduction, the kinds of expenses you may be able to deduct, and the various kinds of credits you may be able to take to reduce your tax. Tax forms for self employed   Throughout the publication are examples showing how the tax law applies in typical situations. Tax forms for self employed Also throughout the publication are flowcharts and tables that present tax information in an easy-to-understand manner. Tax forms for self employed   Many of the subjects discussed in this publication are discussed in greater detail in other IRS publications. Tax forms for self employed References to those other publications are provided for your information. Tax forms for self employed Icons. Tax forms for self employed   Small graphic symbols, or icons, are used to draw your attention to special information. Tax forms for self employed See Table 1 later for an explanation of each icon used in this publication. Tax forms for self employed What is not covered in this publication. Tax forms for self employed   Some material that you may find helpful is not included in this publication but can be found in your tax form instruction booklet. Tax forms for self employed This includes lists of: Where to report certain items shown on information documents, and Recorded tax information topics (TeleTax). Tax forms for self employed   If you operate your own business or have other self-employment income, such as from babysitting or selling crafts, see the following publications for more information. Tax forms for self employed Publication 334, Tax Guide for Small Business (For Individuals Who Use Schedule C or C-EZ). Tax forms for self employed Publication 535, Business Expenses. Tax forms for self employed Publication 587, Business Use of Your Home (Including Use by Daycare Providers). Tax forms for self employed Help from the IRS. Tax forms for self employed   There are many ways you can get help from the IRS. Tax forms for self employed These are explained under How To Get Tax Help in the back of this publication. Tax forms for self employed Comments and suggestions. Tax forms for self employed   We welcome your comments about this publication and your suggestions for future editions. Tax forms for self employed   You can write to us at the following address: Internal Revenue Service Tax Forms and Publications Division 1111 Constitution Ave. Tax forms for self employed NW, IR-6526 Washington, DC 20224   We respond to many letters by telephone. Tax forms for self employed Therefore, it would be helpful if you would include your daytime phone number, including the area code, in your correspondence. Tax forms for self employed   You can send your comments from www. Tax forms for self employed irs. Tax forms for self employed gov/formspubs/. Tax forms for self employed Click on “More Information” and then on “Comment on Tax Forms and Publications”. Tax forms for self employed   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 forms for self employed Ordering forms and publications. Tax forms for self employed   Visit www. Tax forms for self employed irs. Tax forms for self employed 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 forms for self employed Internal Revenue Service 1201 N. Tax forms for self employed Mitsubishi Motorway Bloomington, IL 61705-6613 Tax questions. Tax forms for self employed   If you have a tax question, check the information available on IRS. Tax forms for self employed gov or call 1-800-829-1040. Tax forms for self employed We cannot answer tax questions sent to either of the above addresses. Tax forms for self employed IRS mission. Tax forms for self employed   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 forms for self employed Table 1. Tax forms for self employed Legend of Icons Icon Explanation Items that may cause you particular problems, or an alert about pending legislation that may be enacted after this publication goes to print. Tax forms for self employed An Internet site or an email address. Tax forms for self employed An address you may need. Tax forms for self employed Items you should keep in your personal records. Tax forms for self employed Items you may need to figure or a worksheet you may need to complete and keep for your records. Tax forms for self employed An important phone number. Tax forms for self employed Helpful information you may need. Tax forms for self employed Prev  Up  Next   Home   More Online Publications