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1040 Es

1040ez Instructions 2012How Do I File An Amended ReturnFree H & R Block Tax FilingIrs Amended Tax Return2010 Tax FormsHow To File State Income TaxFile A Tax AmendmentVita TaxFree Online 1040ez FilingPrintable Tax Form 1040x2012taxesHow To File Student TaxesH&r Block Online TaxH&r Block Taxes 20112013 Form 1040xFree Taxes PreparationIrs Website For For 1040ezFile Taxes For Free 2012File Back Taxes OnlineCan I Still File My 2012 Taxes OnlineTax Forms 1040H&r Block TaxFile For 2011 Taxes1040v Tax FormFiling 1040nrFiling Amended ReturnAdd 1098 T Information 1040x FormFree State And Federal Tax ReturnsTax Forms 1040 EzHow To File Amended Tax Return 2013Amend 2009 Tax ReturnIrs 1040xTax Return For UnemployedEfile 1040x2011 Tax 1040 EzHow To Amend State Tax ReturnTax Filing 2014Tax SoftwareHow To Amend A Tax Return 2012H&r Block Free Tax Return

1040 Es

1040 es Publication 505 - Introductory Material Table of Contents IntroductionNonresident aliens. 1040 es Ordering forms and publications. 1040 es Tax questions. 1040 es What's New for 2014 Reminders Introduction The federal income tax is a pay-as-you-go tax. 1040 es You must pay the tax as you earn or receive income during the year. 1040 es There are two ways to pay as you go. 1040 es Withholding. 1040 es If you are an employee, your employer probably withholds income tax from your pay. 1040 es In addition, tax may be withheld from certain other income, such as pensions, bonuses, commissions, and gambling winnings. 1040 es The amount withheld is paid to the Internal Revenue Service (IRS) in your name. 1040 es Estimated tax. 1040 es If you do not pay your tax through withholding, or do not pay enough tax that way, you might have to pay estimated tax. 1040 es People who are in business for themselves generally will have to pay their tax this way. 1040 es You may have to pay estimated tax if you receive income such as dividends, interest, capital gains, rents, and royalties. 1040 es Estimated tax is used to pay not only income tax, but other taxes such as self-employment tax and alternative minimum tax. 1040 es This publication explains both of these methods. 1040 es It also explains how to take credit on your return for the tax that was withheld and for your estimated tax payments. 1040 es If you did not pay enough tax during the year, either through withholding or by making estimated tax payments, you may have to pay a penalty. 1040 es Generally, the IRS can figure this penalty for you. 1040 es This underpayment penalty, and the exceptions to it, are discussed in chapter 4. 1040 es Nonresident aliens. 1040 es    Before completing Form W-4, nonresident alien employees should see the Instructions for Form 8233, Exemption From Withholding on Compensation for Independent (and Certain Dependent) Personal Services of a Nonresident Alien Individual. 1040 es Also see chapter 8 of Publication 519, U. 1040 es S. 1040 es Tax Guide for Aliens, for important information on withholding. 1040 es What's new for 2013 and 2014. 1040 es   See What's New for 2014 in this Introduction, and What's New for 2013 in chapter 4. 1040 es Comments and suggestions. 1040 es   We welcome your comments about this publication and your suggestions for future editions. 1040 es   You can write to us at the following address: Internal Revenue Service Tax Forms and Publications Division 1111 Constitution Ave. 1040 es NW, IR-6526 Washington, DC 20224   We respond to many letters by telephone. 1040 es Therefore, it would be helpful if you would include your daytime phone number, including the area code, in your correspondence. 1040 es   You can send your comments from www. 1040 es irs. 1040 es gov/formspubs/. 1040 es Click on “More Information” and then on Give us feedback on forms and publications. 1040 es   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. 1040 es Ordering forms and publications. 1040 es   Visit www. 1040 es irs. 1040 es 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 business days after your request is received. 1040 es Internal Revenue Service 1201 N. 1040 es Mitsubishi Motorway Bloomington, IL 61705-6613 Tax questions. 1040 es   If you have a tax question, check the information available on IRS. 1040 es gov or call 1-800-829-1040. 1040 es We cannot answer tax questions sent to either of the above addresses. 1040 es What's New for 2014 Use your 2013 tax return as a guide in figuring your 2014 estimated tax, but be sure to consider the following. 1040 es Standard mileage rates. 1040 es  The 2014 rate for business use of your vehicle is 56 cents per mile. 1040 es The rate for use of your vehicle to get medical care or move is 23½ cents per mile. 1040 es The rate of 14 cents per mile for charitable use is unchanged. 1040 es Personal exemption increased for certain taxpayers. 1040 es  For 2014, the personal exemption amount is increased to $3,950 for taxpayers with adjusted gross income at or below $305,050 if married filing jointly or qualifying widow(er), $279,650 if head of household, $254,200 if single, or $152,525 if married filing separately. 1040 es The personal exemption amount for taxpayers with adjusted gross income above these thresholds may be reduced. 1040 es Limitation on itemized deductions. 1040 es  For 2014, itemized deductions for taxpayers with adjusted gross income above $305,050 if married filing jointly or qualifying widow(er), $279,650 if head of household, $254,200 if single, and $152,525 if married filing separately may be reduced. 1040 es Health care coverage. 1040 es  When you file your 2014 tax return in 2015, you will need to either (1) indicate on your return that you and your family had health care coverage throughout 2014, (2) claim an exemption from the health care coverage requirement for some or all of 2014, or (3) make a payment if you do not have coverage or an exemption(s) for all 12 months of 2014. 1040 es For examples on how this payment works, go to www. 1040 es IRS. 1040 es gov/aca and click under the “Individuals & Families” section. 1040 es You may want to consider this when figuring your “Other taxes” on Line 12 of the 2014 Estimated Tax Worksheet (Worksheet 2-1). 1040 es For general information on these requirements, go to www. 1040 es IRS. 1040 es gov/aca. 1040 es Advance payments of the Premium Tax Credit. 1040 es  If you buy health care insurance through the Health Insurance Marketplace, you may be eligible for advance payments of the Premium Tax Credit to help pay for your insurance coverage. 1040 es Receiving too little or too much in advance will affect your refund or balance due. 1040 es Promptly report changes in your income or family size to your Marketplace. 1040 es You may want to consider this when figuring your estimated taxes for 2014. 1040 es For more information, go to www. 1040 es IRS. 1040 es gov/aca and see Publication 5120 and Publication 5121. 1040 es http://www. 1040 es IRS. 1040 es gov/pub5120 Alternative minimum tax (AMT) exemption amount increased. 1040 es  The AMT exemption amount is increased to $52,800 ($82,100 if married filing jointly or qualifying widow(er); $41,050 if married filing separately). 1040 es Lifetime learning credit income limits. 1040 es  In order to claim a lifetime learning credit, your MAGI must be less than $54,000 ($108,000 if married filing jointly). 1040 es Retirement savings contribution credit income limits increased. 1040 es  In order to claim this credit for 2014, your MAGI must be less than $30,000 ($60,000 if married filing jointly; $45,000 if head of household). 1040 es Adoption credit or exclusion. 1040 es  The maximum adoption credit or exclusion for employer-provided adoption benefits has increased to $13,190. 1040 es In order to claim either the credit or exclusion, your MAGI must be less than $237,880. 1040 es Earned income credit (EIC). 1040 es  You may be able to take the EIC in 2014 if: Three or more children lived with you and you earned less than $46,997 ($52,427 if married filing jointly), Two children lived with you and you earned less than $43,756 ($49,186 if married filing jointly), One child lived with you and you earned less than $38,511 ($43,941 if married filing jointly), or A child did not live with you and you earned less than $14,590 ($20,020 if married filing jointly). 1040 es Also, the maximum MAGI you can have and still get the credit has increased. 1040 es You may be able to take the credit if your MAGI is less than the amount in the above list that applies to you. 1040 es The maximum investment income you can have and get the credit has increased to $3,350. 1040 es Reminders Future developments. 1040 es  The IRS has created a page on IRS. 1040 es gov for information about Publication 505 at www. 1040 es irs. 1040 es gov/pub505. 1040 es Information about any future developments affecting Publication 505 (such as legislation enacted after we release it) will be posted on that page. 1040 es Social security tax. 1040 es   Generally, each employer for whom you work during the tax year must withhold social security tax up to the annual limit. 1040 es The annual limit is $117,000 in 2014. 1040 es Photographs of missing children. 1040 es  The Internal Revenue Service is a proud partner with the National Center for Missing and Exploited Children. 1040 es Photographs of missing children selected by the Center may appear in this publication on pages that otherwise would be blank. 1040 es 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. 1040 es Additional Medicare Tax. 1040 es  Beginning in 2013, a 0. 1040 es 9% Additional Medicare Tax applies to Medicare wages, Railroad Retirement Tax Act compensation, and self-employment income over a threshold amount based on your filing status. 1040 es You may need to include this amount when figuring your estimated tax. 1040 es See the instructions for line 12 of the 2014 Estimated Tax Worksheet. 1040 es You may also request that your employer deduct and withhold an additional amount of income tax withholding from your wages on Form W-4, Employee's Withholding Allowance Certificate. 1040 es For more information on Additional Medicare Tax, go to IRS. 1040 es gov and enter “Additional Medicare Tax” in the search box. 1040 es Net Investment Income Tax. 1040 es  Beginning in 2013, you may be subject to Net Investment Income Tax (NIIT). 1040 es NIIT is a 3. 1040 es 8% tax on the lesser of net investment income or the excess of your modified adjusted gross income (MAGI) over the threshold amount. 1040 es NIIT may need to be included when figuring estimated tax. 1040 es See the instructions for line 12 of the 2014 Estimated Tax Worksheet. 1040 es You may also request that your employer deduct and withhold an additional amount of income tax withholding from your wages on Form W-4. 1040 es For more information on NIIT, go to IRS. 1040 es gov and enter “Net Investment Income Tax” in the search box. 1040 es Prev  Up  Next   Home   More Online Publications
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IRS - Taxpayer Compliance Research

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The IRS seeks to help taxpayers comply with their tax obligations voluntarily and timely. The articles and publications on this page contain research related to taxpayer compliance. Compliance measurement research, also known as the tax gap, examines how much tax is not paid voluntarily and timely. Another set of research looks at the causes of taxpayer compliance.

All files on this page are available in Adobe® PDF format, which requires the free Adobe Acrobat® reader to view and print the file.


Tax Gap

Federal Tax Compliance Research: Individual Income Tax Gap Estimates for 1985, 1988, and 1992

Author:

IRS, Compliance Research

Publication date: April 1996, revised
Written for:

Publication 1415

Federal Tax Compliance Research: Gross and Net Employment Tax Gap Estimates for 1984-1997

Author:

IRS, Research Division

Publication date: October 1993, revised
Written for: Publication 1415-E

Income Tax Compliance Research: Net Tax Gap and Remittance Gap Estimates

Author:

IRS Research Division

Publication date: April 1990, revised
Written for:

Publication 1415


Compliance Analysis

Statistical Analysis of Compliance Using the NRP Data: Detection Controlled Models

Author:

Jonathan Feinstein
Yale University

Publication date: June 2004
Written for: 2004 IRS Research Conference
       
Trends as Changes in Variance: The Case of Tax Noncompliance
Author: Kim M. Bloomquist
IRS
Publication date: June 2003
Written for: 2003 IRS Research Conference
                                                   
IRS's Comprehensive Approach to Compliance Measurement
Authors: Robert E. Brown, IRS, National Research Program,
Mark J. Mazur, IRS, Research, Analysis, and Statistics
Publication date: June 2003
Written for: 2003 National Tax Association Spring Symposium
                                                  
Developing an Econometric Model for Measuring Tax Noncompliance Using Operational Audit Data
Authors: Brian Erard, B. Erard and Associates,
Chih-Chin Ho, IRS
Publication date: August 2002
Written for: 2002 American Statistical Association Conference
                                                                 
Compliance Estimates for Earned Income Tax Credit Claimed on 1999 Returns
Author: IRS
Publication date: June 2002
Written for: 2002 IRS Research Conference
                                                  
Compliance Measurement and Workload Selection with Operational Audit Data
Author: Brian Erard, B. Erard and Associates
Publication date: June 2002
Written for: 2002 IRS Research Conference
                                  
Trends in Book-Tax Income and Balance Sheet Differences
Authors:

Lillian Mills and Kaye Newberry, University of Arizona,
William B. Trautman, IRS, Large and Mid-Size Business Division

Publication date: June 2002
Written for: 2002 IRS Research Conference
                                        
Nonfiler Profiles, Fiscal Year 1993: A Focus on Repeaters
Author: Laura R. Rosage
IRS
Publication date: 1996
Written for: SOI Bulletin, Summer Issue
                                                


Determinants of Taxpayer Compliance

Audit Information Dissemination, Taxpayer Communication, and Compliance: An Experimental Approach
Authors:

James Alm, Georgia State University,
Betty Jackson, University of Colorado at Boulder,
Michael McKee, University of Tennessee at Knoxville

Publication date: June 2004 
Written for: 2004 IRS Research Conference 
    
                          
Criminal Investigation Enforcement Activities and Taxpayer Noncompliance
Author:

Jeffrey Dubin
California Institute of Technology

Publication date: June 2004
Written for: 2004 IRS Research Conference
                                                   
Tax Evasion, Income Inequality and Opportunity Costs of Compliance
Author: Kim M. Bloomquist,
IRS, Office of Research
Publication date: November 2003
Written for: 2003 National Tax Association Annual Conference
                                                  
Economic and Behavioral Determinants of Tax Compliance: Evidence from the 1997 Arkansas Tax Penalty Amnesty Program
Authors: Christina M. Ritsema, Hope College,
Deborah W. Thomas and Gary D. Ferrier, University of Arkansas
Publication date: June 2003
Written for: 2003 IRS Research Conference
                                                                 
The Impact of the IRS on Voluntary Tax Compliance: Preliminary Empirical Results
Author: Alan H. Plumley, Technical Advisor,
IRS, Office of Research
Publication date: November 2002
Written for: 2002 National Tax Association Conference
                                                  
The Determinants of Individual Income Tax Compliance: Estimating the Impacts of Tax Policy, Enforcement and IRS Responsiveness
Author: Alan H. Plumley, Technical Advisor,
IRS, Office of Research
Publication date: November 1996, revised
Written for: IRS Publication 1916



 

 

 

  

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Page Last Reviewed or Updated: 12-Mar-2014

The 1040 Es

1040 es Index A Adjusted basis defined, Adjusted basis defined. 1040 es Administrative or management activities, Administrative or management activities. 1040 es Assistance (see Tax help) Attorneys, Place To Meet Patients, Clients, or Customers B Business expenses not for use of home, Business expenses not for use of your home. 1040 es Business furniture and equipment, Business Furniture and Equipment Business percentage, Business Percentage Business use of the home requirements (see Qualifying for a deduction) C Carryover of expenses, Carryover of unallowed expenses. 1040 es Casualty losses, Casualty losses. 1040 es Child and Adult Care Food Program reimbursements, Meals. 1040 es Computer Listed property, Listed Property D Daycare facilities, Daycare Facility, Standard meal and snack rates. 1040 es (see also Family daycare providers) Eligible children for standard meal and snack rates, Standard meal and snack rates. 1040 es Exceptions for regular use requirement, Daycare Facility Family daycare, Standard meal and snack rates. 1040 es Family daycare provider, Standard meal and snack rates. 1040 es Meals, Meals. 1040 es , Standard meal and snack rates. 1040 es Regular use, Daycare Facility Standard meal and snack rates, Meals. 1040 es , Standard meal and snack rates. 1040 es Deduction limit, Deduction Limit Deduction requirements Employee use, Additional tests for employee use. 1040 es Exceptions to exclusive use, Exceptions to Exclusive Use Exclusive use, Exclusive Use More than one trade or business, More Than One Trade or Business Place to meet clients, Place To Meet Patients, Clients, or Customers Principal place of business, Principal Place of Business Regular use, Regular Use Separate structure, Separate Structure Storage of inventory or product samples, Storage of inventory or product samples. 1040 es Trade or business use, Trade or Business Use Deductions Figuring, Figuring the Deduction, Part 2—Figure Your Allowable Deduction Limit, Deduction Limit Part-year use, Part-year use. 1040 es Qualifying for, Qualifying for a Deduction, Separate Structure Rental to employer, Rental to employer. 1040 es Unreimbursed partnership expenses, Deducting unreimbursed partnership expenses. 1040 es Using Actual Expenses, Using Actual Expenses Dentists, Place To Meet Patients, Clients, or Customers Depreciation, Property Bought for Business Use 5-year property, Depreciation 7-year property, Depreciation Adjusted basis, Adjusted basis defined. 1040 es Fair market value, Fair market value defined. 1040 es Figuring depreciation for the current year, Figuring the depreciation deduction for the current year. 1040 es Furniture and equipment, Business Furniture and Equipment, Depreciation Home, Depreciating Your Home Nonresidential real property, Figuring the depreciation deduction for the current year. 1040 es Percentage table for 39-year nonresidential real property, Depreciation table. 1040 es Permanent improvements, Permanent improvements. 1040 es , Depreciating permanent improvements. 1040 es Depreciation of home, Depreciating Your Home Basis adjustment, Basis Adjustment MACRS (Table 2), Depreciation table. 1040 es Property bought for business use, Depreciation Sale or exchange of home, Depreciation Doctors, Place To Meet Patients, Clients, or Customers E Employee use of home, Additional tests for employee use. 1040 es Employees Adequately accounting to employer, Adequately accounting to employer. 1040 es Casualty losses, Casualty losses. 1040 es Mortgage interest, Deductible mortgage interest. 1040 es Other expenses, Other expenses. 1040 es Real estate taxes, Real estate taxes. 1040 es Exclusive use, Exclusive Use Expenses Casualty losses, Casualty losses. 1040 es Direct, Actual Expenses Indirect, Actual Expenses Insurance, Insurance. 1040 es Mortgage interest, Deductible mortgage interest. 1040 es , Qualified mortgage insurance premiums. 1040 es Real estate taxes, Real estate taxes. 1040 es Related to tax-exempt income, Expenses related to tax-exempt income. 1040 es Rent, Rent. 1040 es Repairs, Repairs. 1040 es Security system, Security system. 1040 es Telephone, Telephone. 1040 es Types of, Actual Expenses Unrelated, Actual Expenses Utilities and services, Utilities and services. 1040 es Where to deduct, Where To Deduct F Fair market value, Fair market value defined. 1040 es Family daycare providers Meal and snack log (Exhibit A), Standard meal and snack rates. 1040 es Standard meal and snack rates, Standard meal and snack rates. 1040 es Standard meal and snack rates (Table 3), Standard meal and snack rates. 1040 es Figuring the deduction Business percentage, Business Percentage Deduction limit, Deduction Limit Form, Useful Items - You may want to see:, Self-Employed Persons, Real estate taxes. 1040 es 1040, Schedule F, Casualty losses. 1040 es 2106, Employees 4562, Reporting and recordkeeping requirements. 1040 es 4684, Casualty losses. 1040 es 8829, Actual Expenses, Casualty losses. 1040 es , Business Percentage, Daycare Facility W-2 Reimbursed expenses, Employees Free tax services, Free help with your tax return. 1040 es Furniture and equipment, Business Furniture and Equipment H Help (see Tax help) Home Business percentage, Business Percentage Depreciation, Depreciating Your Home Sale of, Sale or Exchange of Your Home Home expenses, Can you deduct business use of, Figure A, , Principal Place of Business I Improvements (see Permanent improvements) Insurance, Insurance. 1040 es Inventory, storage of, Storage of inventory or product samples. 1040 es L Listed property Computers, Listed Property Defined, Listed Property Employee requirements, Employee. 1040 es Reporting and recordkeeping requirements, Reporting and recordkeeping requirements. 1040 es Years following the year placed in service, Years following the year placed in service. 1040 es M MACRS percentage table 39-year nonresidential real property, Depreciation table. 1040 es Meals, Meals. 1040 es Meeting with patients, clients, or customers on premises, Place To Meet Patients, Clients, or Customers More than one place of business, More than one place of business. 1040 es More than one trade or business, More Than One Trade or Business More-than-50%-use test, More-than-50%-use test. 1040 es Mortgage interest, Deductible mortgage interest. 1040 es , Qualified mortgage insurance premiums. 1040 es P Partners, Partners Partnership expenses, unreimbursed, Deducting unreimbursed partnership expenses. 1040 es Permanent improvements, Permanent improvements. 1040 es , Depreciating permanent improvements. 1040 es Personal property converted to business use, Personal Property Converted to Business Use Place of business, more than one, More than one place of business. 1040 es Principal place of business, Principal Place of Business Product samples, Storage of inventory or product samples. 1040 es Property bought for business use Depreciation, Depreciation Section 179 deduction, Property Bought for Business Use, Section 179 Deduction Property converted to business use, Personal, Personal Property Converted to Business Use Publications, Useful Items - You may want to see: (see Tax help) Q Qualifying for a deduction, Qualifying for a Deduction R Real estate taxes, Real estate taxes. 1040 es Recordkeeping, Recordkeeping Recordkeeping requirements Business furniture and equipment, Reporting and recordkeeping requirements. 1040 es Family daycare provider meal and snack log (Exhibit A), Standard meal and snack rates. 1040 es Regular use, Regular Use Reminders, Reminders Rent, Rent. 1040 es Repairs, Repairs. 1040 es Reporting requirements Business furniture and equipment, Reporting and recordkeeping requirements. 1040 es S Sale or exchange of your home, Sale or Exchange of Your Home Basis adjustment, Basis Adjustment Depreciation taken, Depreciation Ownership and use tests, Ownership and use tests. 1040 es Section 179, Section 179 Deduction Furniture and equipment, Business Furniture and Equipment, Listed Property Listed property, Business Furniture and Equipment, Listed Property Personal property converted to business use, Personal Property Converted to Business Use Property bought for business use, Property Bought for Business Use Security system, Security system. 1040 es Self-employed persons Deduction of expenses, Self-Employed Persons Separate structure, Separate Structure Simplified Method Actual expenses and depreciation of your home, Actual expenses and depreciation of your home. 1040 es Allowable area, Allowable area. 1040 es Business expenses not related to use of the home, Business expenses not related to use of the home. 1040 es Electing the simplified method, Electing the Simplified Method More than one home, More than one home. 1040 es More than one qualified business use, More than one qualified business use. 1040 es Shared use, Shared use. 1040 es Expenses deductible without regard to business use, Expenses deductible without regard to business use. 1040 es No carryover of unallowed expenses, No deduction of carryover of actual expenses. 1040 es Simplified amount, Simplified Amount Space used regularly for daycare, Space used regularly for daycare. 1040 es Using the simplified method, Using the Simplified Method Standard meal and snack rates, Standard meal and snack rates. 1040 es Storage of inventory, Storage of inventory or product samples. 1040 es T Tables and figures MACRS Depreciation of home (Table 2), Depreciation table. 1040 es Qualifying for deduction (Figure A), Standard meal and snack rates (Table 3), Table 3. 1040 es Standard Meal and Snack Rates1 Types of expenses (Table 1), Actual Expenses Tax help, How To Get Tax Help Telephone, Telephone. 1040 es Trade or business use, Trade or Business Use TTY/TDD information, How To Get Tax Help Types of expenses, Actual Expenses U Utilities, Utilities and services. 1040 es W Where to deduct expenses, Where To Deduct Employees, Employees Self-employed, Self-Employed Persons Worksheets Area Adjustment Worksheet (for simplified method), Area Adjustment Worksheet (for simplified method) Worksheets to figure the deduction for business use of your home (simplified method), Worksheets To Figure the Deduction for Business Use of Your Home (Simplified Method) Daycare facility worksheet (for simplified method), Daycare Facility Worksheet (for simplified method) Simplified method worksheet, Simplified Method Worksheet Prev  Up     Home   More Online Publications