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Www myfreetaxes com upstreetfreetax Publication 225 - Introductory Material Table of Contents IntroductionOrdering forms and publications. Www myfreetaxes com upstreetfreetax Tax questions. Www myfreetaxes com upstreetfreetax Future Developments What's New for 2013 What's New for 2014 Reminders Introduction You are in the business of farming if you cultivate, operate, or manage a farm for profit, either as owner or tenant. Www myfreetaxes com upstreetfreetax A farm includes livestock, dairy, poultry, fish, fruit, and truck farms. Www myfreetaxes com upstreetfreetax It also includes plantations, ranches, ranges, and orchards. Www myfreetaxes com upstreetfreetax This publication explains how the federal tax laws apply to farming. Www myfreetaxes com upstreetfreetax Use this publication as a guide to figure your taxes and complete your farm tax return. Www myfreetaxes com upstreetfreetax If you need more information on a subject, get the specific IRS tax publication covering that subject. Www myfreetaxes com upstreetfreetax We refer to many of these free publications throughout this publication. Www myfreetaxes com upstreetfreetax See chapter 16 for information on ordering these publications. Www myfreetaxes com upstreetfreetax The explanations and examples in this publication reflect the Internal Revenue Service's interpretation of tax laws enacted by Congress, Treasury regulations, and court decisions. Www myfreetaxes com upstreetfreetax However, the information given does not cover every situation and is not intended to replace the law or change its meaning. Www myfreetaxes com upstreetfreetax This publication covers subjects on which a court may have made a decision more favorable to taxpayers than the interpretation of the Service. Www myfreetaxes com upstreetfreetax Until these differing interpretations are resolved by higher court decisions, or in some other way, this publication will continue to present the interpretation of the Service. Www myfreetaxes com upstreetfreetax The IRS Mission. Www myfreetaxes com upstreetfreetax   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. Www myfreetaxes com upstreetfreetax Comments and suggestions. Www myfreetaxes com upstreetfreetax   We welcome your comments about this publication and your suggestions for future editions. Www myfreetaxes com upstreetfreetax   You can write to us at the following address: Internal Revenue Service Business Forms and Publications Branch SE:W:CAR:MP:T:B 1111 Constitution Ave. Www myfreetaxes com upstreetfreetax NW, IR-6526 Washington, DC 20224   We respond to many letters by telephone. Www myfreetaxes com upstreetfreetax Therefore, it would be helpful if you would include your daytime phone number, including the area code, in your correspondence. Www myfreetaxes com upstreetfreetax   You can email us at taxforms@irs. Www myfreetaxes com upstreetfreetax gov. Www myfreetaxes com upstreetfreetax Please put “Publications Comment” on the subject line. Www myfreetaxes com upstreetfreetax You can also send us comments from www. Www myfreetaxes com upstreetfreetax irs. Www myfreetaxes com upstreetfreetax gov/formspubs/, select “Comment on Tax Forms and Publications” under “More Information. Www myfreetaxes com upstreetfreetax ”   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. Www myfreetaxes com upstreetfreetax Ordering forms and publications. Www myfreetaxes com upstreetfreetax   Visit www. Www myfreetaxes com upstreetfreetax irs. Www myfreetaxes com upstreetfreetax 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. Www myfreetaxes com upstreetfreetax Internal Revenue Service 1201 N. Www myfreetaxes com upstreetfreetax Mitsubishi Motorway Bloomington, IL 61705-6613 Tax questions. Www myfreetaxes com upstreetfreetax   If you have a tax question, check the information available on IRS. Www myfreetaxes com upstreetfreetax gov or call 1-800-829-1040. Www myfreetaxes com upstreetfreetax We cannot answer tax questions sent to either of the above addresses. Www myfreetaxes com upstreetfreetax Comments on IRS enforcement actions. Www myfreetaxes com upstreetfreetax   The Small Business and Agricultural Regulatory Enforcement Ombudsman and 10 Regional Fairness Boards were established to receive comments from small business about federal agency enforcement actions. Www myfreetaxes com upstreetfreetax The Ombudsman will annually evaluate the enforcement activities of each agency and rate its responsiveness to small business. Www myfreetaxes com upstreetfreetax If you wish to comment on the enforcement actions of the IRS, you can: Call 1-888-734-3247, Fax your comments to 202-481-5719, Write to Office of the National Ombudsman U. Www myfreetaxes com upstreetfreetax S. Www myfreetaxes com upstreetfreetax Small Business Administration 409 3rd Street, S. Www myfreetaxes com upstreetfreetax W. Www myfreetaxes com upstreetfreetax  Washington, DC 20416 Send an email to ombudsman@sba. Www myfreetaxes com upstreetfreetax gov, or Download the appraisal form at  www. Www myfreetaxes com upstreetfreetax sba. Www myfreetaxes com upstreetfreetax gov/ombudsman. Www myfreetaxes com upstreetfreetax Treasury Inspector General for Tax Administration. Www myfreetaxes com upstreetfreetax   If you want to confidentially report misconduct, waste, fraud, or abuse by an IRS employee, you can call 1-800-366-4484 (1-800-877-8339 for TTY/TDD users). Www myfreetaxes com upstreetfreetax You can remain anonymous. Www myfreetaxes com upstreetfreetax Farm tax classes. Www myfreetaxes com upstreetfreetax   Many state Cooperative Extension Services conduct farm tax workshops in conjunction with the IRS. Www myfreetaxes com upstreetfreetax Contact your county extension office for more information. Www myfreetaxes com upstreetfreetax Rural tax education website. Www myfreetaxes com upstreetfreetax   The Rural Tax Education website is a source for information concerning agriculturally related income and deductions and self-employment tax. Www myfreetaxes com upstreetfreetax The website is available for farmers and ranchers, other agricultural producers, Extension educators, and any one interested in learning about the tax side of the agricultural community. Www myfreetaxes com upstreetfreetax Members of the National Farm Income Tax Extension Committee are contributors for the website and the website is hosted by Utah State University Cooperative Extension. Www myfreetaxes com upstreetfreetax You can visit the website at www. Www myfreetaxes com upstreetfreetax ruraltax. Www myfreetaxes com upstreetfreetax org. Www myfreetaxes com upstreetfreetax Future Developments The IRS has created a page on IRS. Www myfreetaxes com upstreetfreetax gov for information about Publication 225, at  www. Www myfreetaxes com upstreetfreetax irs. Www myfreetaxes com upstreetfreetax gov/pub225. Www myfreetaxes com upstreetfreetax Information about recent developments affecting Publication 225 will be posted on that page. Www myfreetaxes com upstreetfreetax What's New for 2013 The following items highlight a number of administrative and tax law changes for 2013. Www myfreetaxes com upstreetfreetax They are discussed in more detail throughout the publication. Www myfreetaxes com upstreetfreetax Standard mileage rate. Www myfreetaxes com upstreetfreetax  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. Www myfreetaxes com upstreetfreetax 5 cents. Www myfreetaxes com upstreetfreetax See chapter 4. Www myfreetaxes com upstreetfreetax Simplified method for business use of home deduction. Www myfreetaxes com upstreetfreetax  The IRS now provides a simplified method to determine your expenses for business use of your home. Www myfreetaxes com upstreetfreetax For more information, see Schedule C (Form 1040), Part II, and its instructions. Www myfreetaxes com upstreetfreetax See chapter 4. Www myfreetaxes com upstreetfreetax Increased section 179 expense deduction dollar limits. Www myfreetaxes com upstreetfreetax  The maximum amount you can elect to deduct for most section 179 property you placed in service in 2013 is $500,000. Www myfreetaxes com upstreetfreetax This limit is reduced by the amount by which the cost of the property placed in service during the tax year exceeds $2 million. Www myfreetaxes com upstreetfreetax See chapter 7. Www myfreetaxes com upstreetfreetax Extension of special depreciation allowance for certain qualified property acquired after December 31, 2007. Www myfreetaxes com upstreetfreetax  You may be able to take a 50% special depreciation allowance for certain qualified property acquired after December 31, 2007, and placed in service before January 1, 2014. Www myfreetaxes com upstreetfreetax See chapter 7. Www myfreetaxes com upstreetfreetax Expiration of the 3-year recovery period for certain race horses. Www myfreetaxes com upstreetfreetax . Www myfreetaxes com upstreetfreetax  The 3-year recovery period for race horses two years old or younger will expire for such horses placed in service after December 31, 2013. Www myfreetaxes com upstreetfreetax See chapter 7. Www myfreetaxes com upstreetfreetax Tax rates. Www myfreetaxes com upstreetfreetax  For tax years beginning in 2013, the social security part of the self-employment tax increases from 10. Www myfreetaxes com upstreetfreetax 4% to 12. Www myfreetaxes com upstreetfreetax 4%. Www myfreetaxes com upstreetfreetax As a result, the self-employment tax is increased from 13. Www myfreetaxes com upstreetfreetax 3% to 15. Www myfreetaxes com upstreetfreetax 3%. Www myfreetaxes com upstreetfreetax See chapter 12. Www myfreetaxes com upstreetfreetax Maximum net earnings. Www myfreetaxes com upstreetfreetax  The maximum net self-employment earnings subject to the social security part (12. Www myfreetaxes com upstreetfreetax 4%) of the self-employment tax increased to $113,700 for 2013. Www myfreetaxes com upstreetfreetax There is no maximum limit on earnings subject to the Medicare part (2. Www myfreetaxes com upstreetfreetax 9%). Www myfreetaxes com upstreetfreetax See chapter 12. Www myfreetaxes com upstreetfreetax Net investment income tax. Www myfreetaxes com upstreetfreetax  For tax years beginning in 2013, individuals, estates, and trusts may be subject to the net investment income tax (NIIT). Www myfreetaxes com upstreetfreetax If you are a trader in financial instruments and commodities and required to file Schedule C (Form 1040), your investment income (for purposes of the NIIT) may be reduced by your interest and other investment expenses to the extent those expenses are not used to reduce your self-employment income. Www myfreetaxes com upstreetfreetax For information about NIIT and the special rule for traders in financial instruments and commodities, see the Instructions for Form 8960. Www myfreetaxes com upstreetfreetax Social Security and Medicare Tax for 2013. Www myfreetaxes com upstreetfreetax  The employee tax rate for social security is 6. Www myfreetaxes com upstreetfreetax 2%. Www myfreetaxes com upstreetfreetax The employer tax rate for social security remains unchanged at 6. Www myfreetaxes com upstreetfreetax 2%. Www myfreetaxes com upstreetfreetax The social security wage base limit is $113,700. Www myfreetaxes com upstreetfreetax The Medicare tax rate is 1. Www myfreetaxes com upstreetfreetax 45% each for the employee and employer, unchanged from 2012. Www myfreetaxes com upstreetfreetax There is no wage base limit for Medicare tax. Www myfreetaxes com upstreetfreetax See chapter 13. Www myfreetaxes com upstreetfreetax Additional Medicare Tax. Www myfreetaxes com upstreetfreetax  For tax years beginning in 2013, a 0. Www myfreetaxes com upstreetfreetax 9% Additional Medicare Tax applies to your Medicare wages, Railroad Tax Act (RRTA) compensation, and self-employment income above a threshold amount. Www myfreetaxes com upstreetfreetax Use Form 8959, Additional Medicare Tax, to figure this tax. Www myfreetaxes com upstreetfreetax For more information, see the Instructions for Form 8959 and the Instructions for Schedule SE (Form 1040). Www myfreetaxes com upstreetfreetax In addition to withholding Medicare tax at 1. Www myfreetaxes com upstreetfreetax 45%, you must withhold a 0. Www myfreetaxes com upstreetfreetax 9% Additional Medicare Tax from wages you pay to an employee in excess of $200,000 in a calendar year. Www myfreetaxes com upstreetfreetax You are required to begin withholding Additional Medicare Tax in the pay period in which you pay wages in excess of $200,000 to an employee and continue to withhold it each pay period until the end of the calendar year. Www myfreetaxes com upstreetfreetax Additional Medicare Tax is only imposed on the employee. Www myfreetaxes com upstreetfreetax There is no employer share of Additional Medicare Tax. Www myfreetaxes com upstreetfreetax All wages that are subject to Medicare tax are subject to Additional Medicare Tax withholding if paid in excess of the $200,000 withholding threshold. Www myfreetaxes com upstreetfreetax For more information on what wages are subject to Medicare tax, see the chart, Special Rules for Various Types of Services and Payments, in section 15 of Publication 15 (Circular E), Employer's Tax Guide. Www myfreetaxes com upstreetfreetax For more information on Additional Medicare Tax, visit IRS. Www myfreetaxes com upstreetfreetax gov and enter “Additional Medicare Tax” in the search box. Www myfreetaxes com upstreetfreetax See chapter 13. Www myfreetaxes com upstreetfreetax Leave-Based donation programs to aid victims of Hurricane Sandy. Www myfreetaxes com upstreetfreetax  Under these programs, employees may donate their vacation, sick, or personal leave in exchange for employer cash payments made before January 1, 2014, to qualified tax-exempt organizations providing relief for the victims of Hurricane Sandy. Www myfreetaxes com upstreetfreetax The donated leave will not be included in the income or wages of the employee. Www myfreetaxes com upstreetfreetax The employer may deduct the cash payments as business expenses or charitable contributions. Www myfreetaxes com upstreetfreetax See chapter 13. Www myfreetaxes com upstreetfreetax Work opportunity tax credit for qualified tax-exempt organizations hiring qualified veterans extended. Www myfreetaxes com upstreetfreetax  The work opportunity tax credit is now available for eligible unemployed veterans who begin work before January 1, 2014. Www myfreetaxes com upstreetfreetax Qualified tax-exempt organizations that hire eligible unemployed veterans can claim the work opportunity tax credit against their payroll tax liability using Form 5884-C, Work Opportunity Credit for Qualified Tax-Exempt Organizations Hiring Qualified Veterans. Www myfreetaxes com upstreetfreetax For more information, visit IRS. Www myfreetaxes com upstreetfreetax gov and enter “work opportunity credit” in the search box. Www myfreetaxes com upstreetfreetax See chapter 13. Www myfreetaxes com upstreetfreetax Estimated tax. Www myfreetaxes com upstreetfreetax  For tax years beginning in 2013, the Net Investment Income Tax (NIIT) may need to be included when calculating your estimated tax. Www myfreetaxes com upstreetfreetax Also, when figuring your estimated tax, you may need to include the 0. Www myfreetaxes com upstreetfreetax 9% Additional Medicare Tax applicable to Medicare wages, Railroad Retirement Tax Act (RRTA) compensation, and self-employment income above the threshold amount based on your filing status. Www myfreetaxes com upstreetfreetax For more information, see Publication 505. Www myfreetaxes com upstreetfreetax What's New for 2014 Maximum net earnings. Www myfreetaxes com upstreetfreetax  The maximum net self-employment earnings subject to the social security part of the self-employment tax for 2014 will be discussed in the 2013 Publication 334. Www myfreetaxes com upstreetfreetax See chapter 12. Www myfreetaxes com upstreetfreetax Social security and Medicare tax for 2014. Www myfreetaxes com upstreetfreetax  The employee and employer tax rates for social security and the maximum amount of wages subject to social security tax for 2014 will be discussed in Publication 51 (Circular A), Agricultural Employer's Tax Guide (For use in 2014). Www myfreetaxes com upstreetfreetax The Medicare tax rate for 2014 will also be discussed in Publication 51 (Circular A) (For use in 2014). Www myfreetaxes com upstreetfreetax There is no limit on the amount of wages subject to Medicare tax. Www myfreetaxes com upstreetfreetax See chapter 13. Www myfreetaxes com upstreetfreetax Reminders The following reminders and other items may help you file your tax return. Www myfreetaxes com upstreetfreetax   IRS e-file (Electronic Filing) You can file your tax returns electronically using an IRS e-file option. Www myfreetaxes com upstreetfreetax The benefits of IRS e-file include faster refunds, increased accuracy, and acknowledgment of IRS receipt of your return. Www myfreetaxes com upstreetfreetax You can use one of the following IRS e-file options. Www myfreetaxes com upstreetfreetax Use an authorized IRS e-file provider. Www myfreetaxes com upstreetfreetax Use a personal computer. Www myfreetaxes com upstreetfreetax Visit a Volunteer Income Tax Assistance (VITA) or Tax Counseling for the Elderly (TCE) site. Www myfreetaxes com upstreetfreetax For details on these fast filing methods, see your income tax package. Www myfreetaxes com upstreetfreetax Principal agricultural activity codes. Www myfreetaxes com upstreetfreetax  You must enter on line B of Schedule F (Form 1040) a code that identifies your principal agricultural activity. Www myfreetaxes com upstreetfreetax It is important to use the correct code because this information will identify market segments of the public for IRS Taxpayer Education programs. Www myfreetaxes com upstreetfreetax The U. Www myfreetaxes com upstreetfreetax S. Www myfreetaxes com upstreetfreetax Census Bureau also uses this information for its economic census. Www myfreetaxes com upstreetfreetax See the list of Principal Agricultural Activity Codes on page 2 of Schedule F (Form 1040). Www myfreetaxes com upstreetfreetax Publication on employer identification numbers (EIN). Www myfreetaxes com upstreetfreetax  Publication 1635, Understanding Your Employer Identification Number, provides general information on employer identification numbers. Www myfreetaxes com upstreetfreetax Topics include how to apply for an EIN and how to complete Form SS-4. Www myfreetaxes com upstreetfreetax Change of address. Www myfreetaxes com upstreetfreetax  If you change your home address, you should use Form 8822, Change of Addres, to notify the IRS. Www myfreetaxes com upstreetfreetax If you change your business address, you should use Form 8822-B, Change of Address or Responsible Party — Business, to notify the IRS. Www myfreetaxes com upstreetfreetax Be sure to include your suite, room, or other unit number. Www myfreetaxes com upstreetfreetax Reportable transactions. Www myfreetaxes com upstreetfreetax  You must file Form 8886, Reportable Transaction Disclosure Statement, to report certain transactions. Www myfreetaxes com upstreetfreetax You may have to pay a penalty if you are required to file Form 8886 but do not do so. Www myfreetaxes com upstreetfreetax Reportable transactions include (1) transactions the same as or substantially similar to tax avoidance transactions identified by the IRS, (2) transactions offered to you under conditions of confidentiality and for which you paid an advisor a minimum fee, (3) transactions for which you have or a related party has a right to a full or partial refund of fees if all or part of the intended tax consequences from the transaction are not sustained, (4) transactions that result in losses of at least $2 million in any single year or $4 million in any combination of years, and (5) transactions with asset holding periods of 45 days or less and that result in a tax credit of more than $250,000. Www myfreetaxes com upstreetfreetax For more information, see the Instructions for Form 8886. Www myfreetaxes com upstreetfreetax Form W-4 for 2014. Www myfreetaxes com upstreetfreetax  You should make new Forms W-4 available to your employees and encourage them to check their income tax withholding for 2014. Www myfreetaxes com upstreetfreetax Those employees who owed a large amount of tax or received a large refund for 2013 may need to submit a new Form W-4. Www myfreetaxes com upstreetfreetax See Publication 919, How Do I Adjust My Tax Withholding. Www myfreetaxes com upstreetfreetax Form 1099-MISC. Www myfreetaxes com upstreetfreetax  Generally, file Form 1099-MISC if you pay at least $600 in rents, services, and other miscellaneous payments in your farming business to an individual (for example, an accountant, an attorney, or a veterinarian) who is not your employee. Www myfreetaxes com upstreetfreetax Limited Liability Company (LLC). Www myfreetaxes com upstreetfreetax  For purposes of this publication, a limited liability company (LLC) is a business entity organized in the United States under state law. Www myfreetaxes com upstreetfreetax Unlike a partnership, all of the members of an LLC have limited personal liability for its debts. Www myfreetaxes com upstreetfreetax An LLC may be classified for federal income tax purposes as a partnership, corporation, or an entity disregarded as separate from its owner by applying the rules in Regulations section 301. Www myfreetaxes com upstreetfreetax 7701-3. Www myfreetaxes com upstreetfreetax See Publication 3402 for more details. Www myfreetaxes com upstreetfreetax Photographs of missing children. Www myfreetaxes com upstreetfreetax  The Internal Revenue Service is a proud partner with the National Center for Missing and Exploited Children. Www myfreetaxes com upstreetfreetax Photographs of missing children selected by the Center may appear in this publication on pages that would otherwise be blank. Www myfreetaxes com upstreetfreetax 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. Www myfreetaxes com upstreetfreetax Prev  Up  Next   Home   More Online Publications
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Wage & Income

Wage and Income Transcripts show data from information returns, such as W-2s, 1099s and 1098s, reported to the IRS. Most recent year information may not be complete until July. 

Page Last Reviewed or Updated: 10-Jan-2014

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