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1040ez Instructions

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1040ez Instructions

1040ez instructions It is critical that business owners correctly determine whether the individuals providing services are employees or independent contractors. 1040ez instructions Generally, you must withhold income taxes, withhold and pay Social Security and Medicare taxes, and pay unemployment tax on wages paid to an employee. You do not generally have to withhold or pay any taxes on payments to independent contractors. 1040ez instructions Select the Scenario that Applies to You: 1040ez instructions I am an independent contractor or in business for myself 1040ez instructions If you are a business owner or contractor who provides services to other businesses, then you are generally considered self-employed. For more information on your tax obligations if you are self-employed (an independent contractor), see our Self-Employed Tax Center. 1040ez instructions I hire or contract with individuals to provide services to my business 1040ez instructions If you are a business owner hiring or contracting with other individuals to provide services, you must determine whether the individuals providing services are employees or independent contractors. Follow the rest of this page to find out more about this topic and what your responsibilities are. 1040ez instructions Determining Whether the Individuals Providing Services are Employees or Independent Contractors 1040ez instructions Before you can determine how to treat payments you make for services, you must first know the business relationship that exists between you and the person performing the services. The person performing the services may be - 1040ez instructions An independent contractor 1040ez instructions An employee (common-law employee) 1040ez instructions A statutory employee 1040ez instructions A statutory nonemployee 1040ez instructions In determining whether the person providing service is an employee or an independent contractor, all information that provides evidence of the degree of control and independence must be considered. 1040ez instructions Common Law Rules 1040ez instructions Facts that provide evidence of the degree of control and independence fall into three categories: 1040ez instructions Behavioral: Does the company control or have the right to control what the worker does and how the worker does his or her job? 1040ez instructions Financial: Are the business aspects of the worker’s job controlled by the payer? (these include things like how worker is paid, whether expenses are reimbursed, who provides tools/supplies, etc.) 1040ez instructions Type of Relationship: Are there written contracts or employee type benefits (i.e. pension plan, insurance, vacation pay, etc.)? Will the relationship continue and is the work performed a key aspect of the business? 1040ez instructions Businesses must weigh all these factors when determining whether a worker is an employee or independent contractor. Some factors may indicate that the worker is an employee, while other factors indicate that the worker is an independent contractor. There is no “magic” or set number of factors that “makes” the worker an employee or an independent contractor, and no one factor stands alone in making this determination. Also, factors which are relevant in one situation may not be relevant in another. 1040ez instructions The keys are to look at the entire relationship, consider the degree or extent of the right to direct and control, and finally, to document each of the factors used in coming up with the determination. 1040ez instructions Form SS-8 1040ez instructions If, after reviewing the three categories of evidence, it is still unclear whether a worker is an employee or an independent contractor, Form SS-8, Determination of Worker Status for Purposes of Federal Employment Taxes and Income Tax Withholding (PDF) can be filed with the IRS. The form may be filed by either the business or the worker. The IRS will review the facts and circumstances and officially determine the worker’s status. 1040ez instructions Be aware that it can take at least six months to get a determination, but a business that continually hires the same types of workers to perform particular services may want to consider filing the Form SS-8 (PDF).
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The 1040ez Instructions

1040ez instructions Internal Revenue Bulletin:  2010-9  March 1, 2010  Rev. 1040ez instructions Proc. 1040ez instructions 2010-18 Table of Contents SECTION 1. 1040ez instructions PURPOSE SECTION 2. 1040ez instructions BACKGROUND SECTION 3. 1040ez instructions SCOPE SECTION 4. 1040ez instructions APPLICATION SECTION 5. 1040ez instructions EFFECTIVE DATE SECTION 6. 1040ez instructions DRAFTING INFORMATION SECTION 1. 1040ez instructions PURPOSE This revenue procedure provides: (1) limitations on depreciation deductions for owners of passenger automobiles first placed in service by the taxpayer during calendar year 2010, including a separate table of limitations on depreciation deductions for trucks and vans; and (2) the amounts to be included in income by lessees of passenger automobiles first leased by the taxpayer during calendar year 2010, including a separate table of inclusion amounts for lessees of trucks and vans. 1040ez instructions The tables detailing these depreciation limitations and lessee inclusion amounts reflect the automobile price inflation adjustments required by § 280F(d)(7) of the Internal Revenue Code. 1040ez instructions SECTION 2. 1040ez instructions BACKGROUND . 1040ez instructions 01 For owners of passenger automobiles, § 280F(a) imposes dollar limitations on the depreciation deduction for the year the taxpayer places the passenger automobile in service and for each succeeding year. 1040ez instructions Section 280F(d)(7) requires the amounts allowable as depreciation deductions to be increased by a price inflation adjustment amount for passenger automobiles placed in service after 1988. 1040ez instructions The method of calculating this price inflation amount for trucks and vans placed in service in or after calendar year 2003 uses a different CPI “automobile component” (the “new trucks” component) than that used in the price inflation amount calculation for other passenger automobiles (the “new cars” component), resulting in somewhat higher depreciation deductions for trucks and vans. 1040ez instructions This change reflects the higher rate of price inflation for trucks and vans since 1988. 1040ez instructions . 1040ez instructions 02 Section 280F(c) requires a reduction in the deduction allowed to the lessee of a leased passenger automobile. 1040ez instructions The reduction must be substantially equivalent to the limitations on the depreciation deductions imposed on owners of passenger automobiles. 1040ez instructions Under § 1. 1040ez instructions 280F-7(a) of the Income Tax Regulations, this reduction requires a lessee to include in gross income an inclusion amount determined by applying a formula to the amount obtained from a table. 1040ez instructions One table applies to lessees of trucks and vans and another table applies to all other passenger automobiles. 1040ez instructions Each table shows inclusion amounts for a range of fair market values for each taxable year after the passenger automobile is first leased. 1040ez instructions SECTION 3. 1040ez instructions SCOPE . 1040ez instructions 01 The limitations on depreciation deductions in section 4. 1040ez instructions 01(2) of this revenue procedure apply to passenger automobiles (other than leased passenger automobiles) that are placed in service by the taxpayer in calendar year 2010, and continue to apply for each taxable year that the passenger automobile remains in service. 1040ez instructions . 1040ez instructions 02 The tables in section 4. 1040ez instructions 02 of this revenue procedure apply to leased passenger automobiles for which the lease term begins during calendar year 2010. 1040ez instructions Lessees of these passenger automobiles must use these tables to determine the inclusion amount for each taxable year during which the passenger automobile is leased. 1040ez instructions See Rev. 1040ez instructions Proc. 1040ez instructions 2005-13, 2005-1 C. 1040ez instructions B. 1040ez instructions 759, for passenger automobiles first leased before calendar year 2006; Rev. 1040ez instructions Proc. 1040ez instructions 2006-18, 2006-1 C. 1040ez instructions B. 1040ez instructions 645, for passenger automobiles first leased during calendar year 2006; Rev. 1040ez instructions Proc. 1040ez instructions 2007-30, 2007-1 C. 1040ez instructions B. 1040ez instructions 1104, for passenger automobiles first leased during calendar year 2007; Rev. 1040ez instructions Proc. 1040ez instructions 2008-22, 2008-12 I. 1040ez instructions R. 1040ez instructions B. 1040ez instructions 658, for passenger automobiles first leased during calendar year 2008; and Rev. 1040ez instructions Proc. 1040ez instructions 2009-24, 2009-17 I. 1040ez instructions R. 1040ez instructions B. 1040ez instructions 885, for passenger automobiles first leased during calendar year 2009. 1040ez instructions SECTION 4. 1040ez instructions APPLICATION . 1040ez instructions 01 Limitations on Depreciation Deductions for Certain Automobiles. 1040ez instructions (1) Amount of the inflation adjustment. 1040ez instructions (a) Passenger automobiles (other than trucks or vans). 1040ez instructions Under § 280F(d)(7)(B)(i), the automobile price inflation adjustment for any calendar year is the percentage (if any) by which the CPI automobile component for October of the preceding calendar year exceeds the CPI automobile component for October 1987. 1040ez instructions The term “CPI automobile component” is defined in § 280F(d)(7)(B)(ii) as the “automobile component” of the Consumer Price Index for all Urban Consumers published by the Department of Labor. 1040ez instructions The new car component of the CPI was 115. 1040ez instructions 2 for October 1987 and 137. 1040ez instructions 851 for October 2009. 1040ez instructions The October 2009 index exceeded the October 1987 index by 22. 1040ez instructions 651. 1040ez instructions Therefore, the automobile price inflation adjustment for 2010 for passenger automobiles (other than trucks and vans) is 19. 1040ez instructions 66 percent (22. 1040ez instructions 651/115. 1040ez instructions 2 x 100%). 1040ez instructions The dollar limitations in § 280F(a) are multiplied by a factor of 0. 1040ez instructions 1966, and the resulting increases, after rounding to the nearest $100, are added to the 1988 limitations to give the depreciation limitations applicable to passenger automobiles (other than trucks and vans) for calendar year 2010. 1040ez instructions This adjustment applies to all passenger automobiles (other than trucks and vans) that are first placed in service in calendar year 2010. 1040ez instructions (b) Trucks and vans. 1040ez instructions To determine the dollar limitations for trucks and vans first placed in service during calendar year 2010, the new truck component of the CPI is used instead of the new car component. 1040ez instructions The new truck component of the CPI was 112. 1040ez instructions 4 for October 1987 and 140. 1040ez instructions 897 for October 2009. 1040ez instructions The October 2009 index exceeded the October 1987 index by 28. 1040ez instructions 497. 1040ez instructions Therefore, the automobile price inflation adjustment for 2010 for trucks and vans is 25. 1040ez instructions 35 percent (28. 1040ez instructions 497/112. 1040ez instructions 4 x 100%). 1040ez instructions The dollar limitations in § 280F(a) are multiplied by a factor of 0. 1040ez instructions 2535, and the resulting increases, after rounding to the nearest $100, are added to the 1988 limitations to give the depreciation limitations for trucks and vans. 1040ez instructions This adjustment applies to all trucks and vans that are first placed in service in calendar year 2010. 1040ez instructions (2) Amount of the limitation. 1040ez instructions Tables 1 and 2 contain the dollar amount of the depreciation limitation for each taxable year for passenger automobiles a taxpayer places in service in calendar year 2010. 1040ez instructions Use Table 1 for a passenger automobile (other than a truck or van) and Table 2 for a truck or van placed in service in calendar year 2010. 1040ez instructions REV. 1040ez instructions PROC. 1040ez instructions 2010-18 TABLE 1 DEPRECIATION LIMITATIONS FOR PASSENGER AUTOMOBILES (THAT ARE NOT TRUCKS OR VANS) PLACED IN SERVICE IN CALENDAR YEAR 2010 Tax Year Amount 1st Tax Year $3,060 2nd Tax Year $4,900 3rd Tax Year $2,950 Each Succeeding Year $1,775 REV. 1040ez instructions PROC. 1040ez instructions 2010-18 TABLE 2 DEPRECIATION LIMITATIONS FOR TRUCKS AND VANS PLACED IN SERVICE IN CALENDAR YEAR 2010 Tax Year Amount 1st Tax Year $3,160 2nd Tax Year $5,100 3rd Tax Year $3,050 Each Succeeding Year $1,875 . 1040ez instructions 02 Inclusions in Income of Lessees of Passenger Automobiles. 1040ez instructions A taxpayer must follow the procedures in § 1. 1040ez instructions 280F-7(a) for determining the inclusion amounts for passenger automobiles first leased in calendar year 2010. 1040ez instructions In applying these procedures, lessees of passenger automobiles other than trucks and vans should use Table 3 of this revenue procedure, while lessees of trucks and vans should use Table 4 of this revenue procedure. 1040ez instructions REV. 1040ez instructions PROC. 1040ez instructions 2010-18 TABLE 3 DOLLAR AMOUNTS FOR PASSENGER AUTOMOBILES (THAT ARE NOT TRUCKS OR VANS) WITH A LEASE TERM BEGINNING IN CALENDAR YEAR 2010 Fair Market Value of Passenger Automobile Tax Year During Lease Over Not Over 1st 2nd 3rd 4th 5th & Later $16,700 $17,000 3 7 10 11 14 17,000 17,500 4 8 13 15 16 17,500 18,000 5 10 16 19 21 18,000 18,500 6 13 18 23 26 18,500 19,000 7 15 22 26 31 19,000 19,500 8 17 25 30 35 19,500 20,000 9 19 29 34 39 20,000 20,500 10 21 32 38 44 20,500 21,000 11 23 35 42 48 21,000 21,500 12 26 38 45 53 21,500 22,000 13 28 41 50 57 22,000 23,000 14 31 46 56 63 23,000 24,000 16 36 52 63 73 24,000 25,000 18 40 59 71 81 25,000 26,000 20 44 66 78 90 26,000 27,000 22 49 71 86 100 27,000 28,000 24 53 78 94 108 28,000 29,000 26 57 85 101 118 29,000 30,000 28 61 92 109 126 30,000 31,000 30 66 97 117 135 31,000 32,000 32 70 104 125 144 32,000 33,000 34 74 111 132 153 33,000 34,000 36 79 117 140 161 34,000 35,000 38 83 123 148 171 35,000 36,000 40 87 130 156 179 36,000 37,000 42 92 136 163 188 37,000 38,000 44 96 143 170 198 38,000 39,000 46 100 149 179 206 39,000 40,000 48 105 155 186 215 40,000 41,000 50 109 162 194 224 41,000 42,000 52 113 169 201 233 42,000 43,000 54 118 174 210 241 43,000 44,000 56 122 181 217 251 44,000 45,000 58 126 188 225 259 45,000 46,000 60 131 194 232 269 46,000 47,000 61 135 201 240 277 47,000 48,000 63 140 207 248 286 48,000 49,000 65 144 213 256 295 49,000 50,000 67 148 220 263 304 50,000 51,000 69 153 226 271 313 51,000 52,000 71 157 232 279 322 52,000 53,000 73 161 239 287 331 53,000 54,000 75 166 245 294 340 54,000 55,000 77 170 252 302 348 55,000 56,000 79 174 258 310 358 56,000 57,000 81 178 265 318 366 57,000 58,000 83 183 271 325 375 58,000 59,000 85 187 278 333 384 59,000 60,000 87 191 284 341 393 60,000 62,000 90 198 294 352 406 62,000 64,000 94 207 306 368 424 64,000 66,000 98 215 320 382 443 66,000 68,000 102 224 332 398 460 68,000 70,000 106 232 346 413 478 70,000 72,000 110 241 358 429 496 72,000 74,000 114 250 371 444 513 74,000 76,000 118 258 384 460 531 76,000 78,000 122 267 396 476 549 78,000 80,000 126 276 409 491 566 80,000 85,000 132 291 432 518 598 85,000 90,000 142 313 464 556 643 90,000 95,000 152 334 497 594 687 95,000 100,000 162 356 528 634 731 100,000 110,000 177 388 577 691 798 110,000 120,000 196 432 641 768 887 120,000 130,000 216 475 705 846 976 130,000 140,000 236 518 770 922 1,065 140,000 150,000 256 561 834 1,000 1,154 150,000 160,000 275 605 898 1,077 1,243 160,000 170,000 295 648 963 1,153 1,333 170,000 180,000 315 691 1,027 1,231 1,421 180,000 190,000 334 735 1,091 1,308 1,510 190,000 200,000 354 778 1,155 1,386 1,599 200,000 210,000 374 821 1,220 1,462 1,688 210,000 220,000 393 865 1,284 1,539 1,777 220,000 230,000 413 908 1,348 1,617 1,866 230,000 240,000 433 951 1,413 1,693 1,956 240,000 and up 453 995 1,476 1,771 2,044 REV. 1040ez instructions PROC. 1040ez instructions 2010-18 TABLE 4 DOLLAR AMOUNTS FOR TRUCKS AND VANS WITH A LEASE TERM BEGINNING IN CALENDAR YEAR 2010 Fair Market Value of Passenger Automobile Tax Year During Lease Over Not Over 1st 2nd 3rd 4th 5th & Later 17,000 17,500 3 6 9 10 11 17,500 18,000 4 8 12 14 16 18,000 18,500 5 10 15 18 21 18,500 19,000 6 12 19 22 24 19,000 19,500 7 15 21 26 29 19,500 20,000 8 17 25 29 34 20,000 20,500 9 19 28 33 38 20,500 21,000 10 21 31 37 43 21,000 21,500 11 23 35 41 47 21,500 22,000 12 25 38 45 51 22,000 23,000 13 29 42 51 58 23,000 24,000 15 33 49 58 67 24,000 25,000 17 37 56 66 76 25,000 26,000 19 42 62 73 85 26,000 27,000 21 46 68 82 93 27,000 28,000 23 50 75 89 103 28,000 29,000 25 55 81 97 111 29,000 30,000 27 59 88 104 121 30,000 31,000 29 63 94 113 129 31,000 32,000 31 68 100 120 138 32,000 33,000 33 72 107 127 148 33,000 34,000 35 76 114 135 156 34,000 35,000 37 81 119 143 165 35,000 36,000 39 85 126 151 174 36,000 37,000 41 89 133 158 183 37,000 38,000 43 94 139 166 191 38,000 39,000 45 98 145 174 201 39,000 40,000 47 102 152 182 209 40,000 41,000 49 106 159 189 218 41,000 42,000 51 111 164 198 227 42,000 43,000 53 115 171 205 236 43,000 44,000 55 119 178 213 245 44,000 45,000 57 124 184 220 254 45,000 46,000 59 128 190 228 263 46,000 47,000 60 133 197 235 272 47,000 48,000 62 137 203 244 280 48,000 49,000 64 142 209 251 290 49,000 50,000 66 146 216 259 298 50,000 51,000 68 150 223 266 308 51,000 52,000 70 154 229 275 316 52,000 53,000 72 159 235 282 325 53,000 54,000 74 163 242 290 334 54,000 55,000 76 167 249 297 343 55,000 56,000 78 172 254 305 352 56,000 57,000 80 176 261 313 361 57,000 58,000 82 180 268 320 370 58,000 59,000 84 185 274 328 378 59,000 60,000 86 189 280 336 388 60,000 62,000 89 195 291 347 401 62,000 64,000 93 204 303 363 418 64,000 66,000 97 213 315 379 436 66,000 68,000 101 221 329 394 454 68,000 70,000 105 230 341 410 472 70,000 72,000 109 239 354 424 490 72,000 74,000 113 247 367 440 508 74,000 76,000 117 256 380 455 526 76,000 78,000 121 264 393 471 543 78,000 80,000 125 273 406 486 561 80,000 85,000 131 289 428 513 592 85,000 90,000 141 310 461 552 636 90,000 95,000 151 332 492 591 681 95,000 100,000 161 353 525 629 726 100,000 110,000 176 386 573 686 793 110,000 120,000 195 430 637 763 882 120,000 130,000 215 473 701 841 971 130,000 140,000 235 516 766 918 1,059 140,000 150,000 255 559 830 995 1,149 150,000 160,000 274 603 894 1,072 1,238 160,000 170,000 294 646 958 1,150 1,326 170,000 180,000 314 689 1,023 1,226 1,416 180,000 190,000 333 733 1,087 1,303 1,505 190,000 200,000 353 776 1,151 1,381 1,594 200,000 210,000 373 819 1,216 1,457 1,683 210,000 220,000 392 863 1,280 1,534 1,772 220,000 230,000 412 906 1,344 1,612 1,861 230,000 240,000 432 949 1,409 1,689 1,949 240,000 and up 452 992 1,473 1,766 2,039 SECTION 5. 1040ez instructions EFFECTIVE DATE This revenue procedure applies to passenger automobiles that a taxpayer first places in service or first leases during calendar year 2010. 1040ez instructions SECTION 6. 1040ez instructions DRAFTING INFORMATION The principal author of this revenue procedure is Bernard P. 1040ez instructions Harvey of the Office of Associate Chief Counsel (Income Tax & Accounting). 1040ez instructions For further information regarding this revenue procedure, contact Mr. 1040ez instructions Harvey at (202) 622-4930 (not a toll-free call). 1040ez instructions Prev  Up  Next   Home   More Internal Revenue Bulletins