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2013 Tax Form 1040x

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2013 Tax Form 1040x

2013 tax form 1040x 20. 2013 tax form 1040x   Standard Deduction Table of Contents What's New Introduction Standard Deduction Amount Standard Deduction for Dependents Who Should ItemizeWhen to itemize. 2013 tax form 1040x Married persons who filed separate returns. 2013 tax form 1040x What's New Standard deduction increased. 2013 tax form 1040x  The standard deduction for some taxpayers who do not itemize their deductions on Schedule A (Form 1040) is higher for 2013 than it was for 2012. 2013 tax form 1040x The amount depends on your filing status. 2013 tax form 1040x You can use the 2013 Standard Deduction Tables in this chapter to figure your standard deduction. 2013 tax form 1040x Introduction This chapter discusses the following topics. 2013 tax form 1040x How to figure the amount of your standard deduction. 2013 tax form 1040x The standard deduction for dependents. 2013 tax form 1040x Who should itemize deductions. 2013 tax form 1040x Most taxpayers have a choice of either taking a standard deduction or itemizing their deductions. 2013 tax form 1040x If you have a choice, you can use the method that gives you the lower tax. 2013 tax form 1040x The standard deduction is a dollar amount that reduces your taxable income. 2013 tax form 1040x It is a benefit that eliminates the need for many taxpayers to itemize actual deductions, such as medical expenses, charitable contributions, and taxes, on Schedule A (Form 1040). 2013 tax form 1040x The standard deduction is higher for taxpayers who: Are 65 or older, or Are blind. 2013 tax form 1040x You benefit from the standard deduction if your standard deduction is more than the total of your allowable itemized deductions. 2013 tax form 1040x Persons not eligible for the standard deduction. 2013 tax form 1040x   Your standard deduction is zero and you should itemize any deductions you have if: Your filing status is married filing separately, and your spouse itemizes deductions on his or her return, You are filing a tax return for a short tax year because of a change in your annual accounting period, or You are a nonresident or dual-status alien during the year. 2013 tax form 1040x You are considered a dual-status alien if you were both a nonresident and resident alien during the year. 2013 tax form 1040x Note. 2013 tax form 1040x If you are a nonresident alien who is married to a U. 2013 tax form 1040x S. 2013 tax form 1040x citizen or resident alien at the end of the year, you can choose to be treated as a U. 2013 tax form 1040x S. 2013 tax form 1040x resident. 2013 tax form 1040x (See Publication 519, U. 2013 tax form 1040x S. 2013 tax form 1040x Tax Guide for Aliens. 2013 tax form 1040x ) If you make this choice, you can take the standard deduction. 2013 tax form 1040x If an exemption for you can be claimed on another person's return (such as your parents' return), your standard deduction may be limited. 2013 tax form 1040x See Standard Deduction for Dependents, later. 2013 tax form 1040x Standard Deduction Amount The standard deduction amount depends on your filing status, whether you are 65 or older or blind, and whether an exemption can be claimed for you by another taxpayer. 2013 tax form 1040x Generally, the standard deduction amounts are adjusted each year for inflation. 2013 tax form 1040x The standard deduction amounts for most people are shown in Table 20-1. 2013 tax form 1040x Decedent's final return. 2013 tax form 1040x   The standard deduction for a decedent's final tax return is the same as it would have been had the decedent continued to live. 2013 tax form 1040x However, if the decedent was not 65 or older at the time of death, the higher standard deduction for age cannot be claimed. 2013 tax form 1040x Higher Standard Deduction for Age (65 or Older) If you are age 65 or older on the last day of the year and do not itemize deductions, you are entitled to a higher standard deduction. 2013 tax form 1040x You are considered 65 on the day before your 65th birthday. 2013 tax form 1040x Therefore, you can take a higher standard deduction for 2013 if you were born before January 2, 1949. 2013 tax form 1040x Use Table 20-2 to figure the standard deduction amount. 2013 tax form 1040x Higher Standard Deduction for Blindness If you are blind on the last day of the year and you do not itemize deductions, you are entitled to a higher standard deduction. 2013 tax form 1040x Not totally blind. 2013 tax form 1040x   If you are not totally blind, you must get a certified statement from an eye doctor (ophthalmologist or optometrist) that: You cannot see better than 20/200 in the better eye with glasses or contact lenses, or Your field of vision is 20 degrees or less. 2013 tax form 1040x   If your eye condition is not likely to improve beyond these limits, the statement should include this fact. 2013 tax form 1040x You must keep the statement in your records. 2013 tax form 1040x   If your vision can be corrected beyond these limits only by contact lenses that you can wear only briefly because of pain, infection, or ulcers, you can take the higher standard deduction for blindness if you otherwise qualify. 2013 tax form 1040x Spouse 65 or Older or Blind You can take the higher standard deduction if your spouse is age 65 or older or blind and: You file a joint return, or You file a separate return and can claim an exemption for your spouse because your spouse had no gross income and cannot be claimed as a dependent by another taxpayer. 2013 tax form 1040x You cannot claim the higher standard deduction for an individual other than yourself and your spouse. 2013 tax form 1040x Examples The following examples illustrate how to determine your standard deduction using Tables 20-1 and 20-2. 2013 tax form 1040x Example 1. 2013 tax form 1040x Larry, 46, and Donna, 33, are filing a joint return for 2013. 2013 tax form 1040x Neither is blind, and neither can be claimed as a dependent. 2013 tax form 1040x They decide not to itemize their deductions. 2013 tax form 1040x They use Table 20-1. 2013 tax form 1040x Their standard deduction is $12,200. 2013 tax form 1040x Example 2. 2013 tax form 1040x The facts are the same as in Example 1 except that Larry is blind at the end of 2013. 2013 tax form 1040x Larry and Donna use Table 20-2. 2013 tax form 1040x Their standard deduction is $13,400. 2013 tax form 1040x Example 3. 2013 tax form 1040x Bill and Lisa are filing a joint return for 2013. 2013 tax form 1040x Both are over age 65. 2013 tax form 1040x Neither is blind, and neither can be claimed as a dependent. 2013 tax form 1040x If they do not itemize deductions, they use Table 20-2. 2013 tax form 1040x Their standard deduction is $14,600. 2013 tax form 1040x Standard Deduction for Dependents The standard deduction for an individual who can be claimed as a dependent on another person's tax return is generally limited to the greater of: $1,000, or The individual's earned income for the year plus $350 (but not more than the regular standard deduction amount, generally $6,100). 2013 tax form 1040x However, if the individual is 65 or older or blind, the standard deduction may be higher. 2013 tax form 1040x If you (or your spouse, if filing jointly) can be claimed as a dependent on someone else's return, use Table 20-3 to determine your standard deduction. 2013 tax form 1040x Earned income defined. 2013 tax form 1040x   Earned income is salaries, wages, tips, professional fees, and other amounts received as pay for work you actually perform. 2013 tax form 1040x    For purposes of the standard deduction, earned income also includes any part of a scholarship or fellowship grant that you must include in your gross income. 2013 tax form 1040x See Scholarships and fellowships in chapter 12 for more information on what qualifies as a scholarship or fellowship grant. 2013 tax form 1040x Example 1. 2013 tax form 1040x Michael is single. 2013 tax form 1040x His parents can claim an exemption for him on their 2013 tax return. 2013 tax form 1040x He has interest income of $780 and wages of $150. 2013 tax form 1040x He has no itemized deductions. 2013 tax form 1040x Michael uses Table 20-3 to find his standard deduction. 2013 tax form 1040x He enters $150 (his earned income) on line 1, $500 ($150 + $350) on line 3, $1,000 (the larger of $500 and $1,000) on line 5, and $6,100 on line 6. 2013 tax form 1040x His standard deduction, on line 7a, is $1,000 (the smaller of $1,000 and $6,100). 2013 tax form 1040x Example 2. 2013 tax form 1040x Joe, a 22-year-old full-time college student, can be claimed as a dependent on his parents' 2013 tax return. 2013 tax form 1040x Joe is married and files a separate return. 2013 tax form 1040x His wife does not itemize deductions on her separate return. 2013 tax form 1040x Joe has $1,500 in interest income and wages of $3,800. 2013 tax form 1040x He has no itemized deductions. 2013 tax form 1040x Joe finds his standard deduction by using Table 20-3. 2013 tax form 1040x He enters his earned income, $3,800 on line 1. 2013 tax form 1040x He adds lines 1 and 2 and enters $4,150 on line 3. 2013 tax form 1040x On line 5, he enters $4,150, the larger of lines 3 and 4. 2013 tax form 1040x Because Joe is married filing a separate return, he enters $6,100 on line 6. 2013 tax form 1040x On line 7a he enters $4,150 as his standard deduction because it is smaller than $6,100, the amount on line 6. 2013 tax form 1040x Example 3. 2013 tax form 1040x Amy, who is single, can be claimed as a dependent on her parents' 2013 tax return. 2013 tax form 1040x She is 18 years old and blind. 2013 tax form 1040x She has interest income of $1,300 and wages of $2,900. 2013 tax form 1040x She has no itemized deductions. 2013 tax form 1040x Amy uses Table 20-3 to find her standard deduction. 2013 tax form 1040x She enters her wages of $2,900 on line 1. 2013 tax form 1040x She adds lines 1 and 2 and enters $3,250 on line 3. 2013 tax form 1040x On line 5, she enters $3,250, the larger of lines 3 and 4. 2013 tax form 1040x Because she is single, Amy enters $6,100 on line 6. 2013 tax form 1040x She enters $3,250 on line 7a. 2013 tax form 1040x This is the smaller of the amounts on lines 5 and 6. 2013 tax form 1040x Because she checked one box in the top part of the worksheet, she enters $1,500 on line 7b. 2013 tax form 1040x She then adds the amounts on lines 7a and 7b and enters her standard deduction of $4,750 on line 7c. 2013 tax form 1040x Example 4. 2013 tax form 1040x Ed is single. 2013 tax form 1040x His parents can claim an exemption for him on their 2013 tax return. 2013 tax form 1040x He has wages of $7,000, interest income of $500, and a business loss of $3,000. 2013 tax form 1040x He has no itemized deductions. 2013 tax form 1040x Ed uses Table 20-3 to figure his standard deduction. 2013 tax form 1040x He enters $4,000 ($7,000 - $3,000) on line 1. 2013 tax form 1040x He adds lines 1 and 2 and enters $4,350 on line 3. 2013 tax form 1040x On line 5 he enters $4,350, the larger of lines 3 and 4. 2013 tax form 1040x Because he is single, Ed enters $6,100 on line 6. 2013 tax form 1040x On line 7a he enters $4,350 as his standard deduction because it is smaller than $6,100, the amount on line 6. 2013 tax form 1040x Who Should Itemize You should itemize deductions if your total deductions are more than the standard deduction amount. 2013 tax form 1040x Also, you should itemize if you do not qualify for the standard deduction, as discussed earlier under Persons not eligible for the standard deduction . 2013 tax form 1040x You should first figure your itemized deductions and compare that amount to your standard deduction to make sure you are using the method that gives you the greater benefit. 2013 tax form 1040x You may be subject to a limit on some of your itemized deductions if your adjusted gross income is more than: $250,000 if single ($275,000 if head of household, $300,000 if married filing jointly or qualifying widow(er); or $150,000 if married filing separately). 2013 tax form 1040x See chapter 29 or the instructions for Schedule A (Form 1040) for more information on figuring the correct amount of your itemized deductions. 2013 tax form 1040x When to itemize. 2013 tax form 1040x   You may benefit from itemizing your deductions on Schedule A (Form 1040) if you: Do not qualify for the standard deduction, or the amount you can claim is limited, Had large uninsured medical and dental expenses during the year, Paid interest and taxes on your home, Had large unreimbursed employee business expenses or other miscellaneous deductions, Had large uninsured casualty or theft losses, Made large contributions to qualified charities, or Have total itemized deductions that are more than the standard deduction to which you otherwise are entitled. 2013 tax form 1040x These deductions are explained in chapters 21–28. 2013 tax form 1040x    If you decide to itemize your deductions, complete Schedule A and attach it to your Form 1040. 2013 tax form 1040x Enter the amount from Schedule A, line 29, on Form 1040, line 40. 2013 tax form 1040x Electing to itemize for state tax or other purposes. 2013 tax form 1040x   Even if your itemized deductions are less than your standard deduction, you can elect to itemize deductions on your federal return rather than take the standard deduction. 2013 tax form 1040x You may want to do this if, for example, the tax benefit of itemizing your deductions on your state tax return is greater than the tax benefit you lose on your federal return by not taking the standard deduction. 2013 tax form 1040x To make this election, you must check the box on line 30 of Schedule A. 2013 tax form 1040x Changing your mind. 2013 tax form 1040x   If you do not itemize your deductions and later find that you should have itemized — or if you itemize your deductions and later find you should not have — you can change your return by filing Form 1040X, Amended U. 2013 tax form 1040x S. 2013 tax form 1040x Individual Income Tax Return. 2013 tax form 1040x See Amended Returns and Claims for Refund in chapter 1 for more information on amended returns. 2013 tax form 1040x Married persons who filed separate returns. 2013 tax form 1040x   You can change methods of taking deductions only if you and your spouse both make the same changes. 2013 tax form 1040x Both of you must file a consent to assessment for any additional tax either one may owe as a result of the change. 2013 tax form 1040x    You and your spouse can use the method that gives you the lower total tax, even though one of you may pay more tax than you would have paid by using the other method. 2013 tax form 1040x You both must use the same method of claiming deductions. 2013 tax form 1040x If one itemizes deductions, the other should itemize because he or she will not qualify for the standard deduction. 2013 tax form 1040x See Persons not eligible for the standard deduction , earlier. 2013 tax form 1040x 2013 Standard Deduction Tables If you are married filing a separate return and your spouse itemizes deductions, or if you are a dual-status alien, you cannot take the standard deduction even if you were born before January 2, 1949, or are blind. 2013 tax form 1040x Table 20-1. 2013 tax form 1040x Standard Deduction Chart for Most People* If your filing status is. 2013 tax form 1040x . 2013 tax form 1040x . 2013 tax form 1040x Your standard deduction is: Single or Married filing separately $6,100 Married filing jointly or Qualifying widow(er) with dependent child 12,200 Head of household 8,950 *Do not use this chart if you were born before January 2, 1949, are blind, or if someone else can claim you (or your spouse if filing jointly) as a dependent. 2013 tax form 1040x Use Table 20-2 or 20-3 instead. 2013 tax form 1040x Table 20-2. 2013 tax form 1040x Standard Deduction Chart for People Born Before January 2, 1949, or Who are Blind Check the correct number of boxes below. 2013 tax form 1040x Then go to the chart. 2013 tax form 1040x You: Born before January 2, 1949 □ Blind □ Your spouse, if claiming spouse's exemption: Born before January 2, 1949 □ Blind □ Total number of boxes checked   IF  your filing status is. 2013 tax form 1040x . 2013 tax form 1040x . 2013 tax form 1040x AND the number in the box above is. 2013 tax form 1040x . 2013 tax form 1040x . 2013 tax form 1040x THEN your standard deduction is. 2013 tax form 1040x . 2013 tax form 1040x . 2013 tax form 1040x Single 1 $7,600   2 9,100 Married filing jointly 1 $13,400 or Qualifying 2 14,600 widow(er) with 3 15,800 dependent child 4 17,000 Married filing 1 $7,300 separately 2 8,500   3 9,700   4 10,900 Head of household 1 $10,450   2 11,950 *If someone else can claim you (or your spouse if filing jointly) as a dependent, use Table 20-3 instead. 2013 tax form 1040x Table 20-3. 2013 tax form 1040x Standard Deduction Worksheet for Dependents Use this worksheet only if someone else can claim you (or your spouse if filing jointly) as a dependent. 2013 tax form 1040x Check the correct number of boxes below. 2013 tax form 1040x Then go to the worksheet. 2013 tax form 1040x You:   Born before January 2, 1949 □ Blind □ Your spouse, if claiming spouse's exemption: Born before January 2, 1949 □ Blind □ Total number of boxes checked 1. 2013 tax form 1040x Enter your earned income (defined below). 2013 tax form 1040x If none, enter -0-. 2013 tax form 1040x 1. 2013 tax form 1040x   2. 2013 tax form 1040x Additional amount. 2013 tax form 1040x 2. 2013 tax form 1040x $350 3. 2013 tax form 1040x Add lines 1 and 2. 2013 tax form 1040x 3. 2013 tax form 1040x   4. 2013 tax form 1040x Minimum standard deduction. 2013 tax form 1040x 4. 2013 tax form 1040x $1,000 5. 2013 tax form 1040x Enter the larger of line 3 or line 4. 2013 tax form 1040x 5. 2013 tax form 1040x   6. 2013 tax form 1040x Enter the amount shown below for your filing status. 2013 tax form 1040x Single or Married filing separately—$6,100 Married filing jointly—$12,200 Head of household—$8,950 6. 2013 tax form 1040x   7. 2013 tax form 1040x Standard deduction. 2013 tax form 1040x         a. 2013 tax form 1040x Enter the smaller of line 5 or line 6. 2013 tax form 1040x If born after January 1, 1949, and not blind, stop here. 2013 tax form 1040x This is your standard deduction. 2013 tax form 1040x Otherwise, go on to line 7b. 2013 tax form 1040x 7a. 2013 tax form 1040x     b. 2013 tax form 1040x If born before January 2, 1949, or blind, multiply $1,500 ($1,200 if married) by the number in the box above. 2013 tax form 1040x 7b. 2013 tax form 1040x     c. 2013 tax form 1040x Add lines 7a and 7b. 2013 tax form 1040x This is your standard deduction for 2013. 2013 tax form 1040x 7c. 2013 tax form 1040x   Earned income includes wages, salaries, tips, professional fees, and other compensation received for personal services you performed. 2013 tax form 1040x It also includes any amount received as a scholarship that you must include in your income. 2013 tax form 1040x 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The 2013 Tax Form 1040x

2013 tax form 1040x Publication 225 - Introductory Material Table of Contents IntroductionOrdering forms and publications. 2013 tax form 1040x Tax questions. 2013 tax form 1040x 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. 2013 tax form 1040x A farm includes livestock, dairy, poultry, fish, fruit, and truck farms. 2013 tax form 1040x It also includes plantations, ranches, ranges, and orchards. 2013 tax form 1040x This publication explains how the federal tax laws apply to farming. 2013 tax form 1040x Use this publication as a guide to figure your taxes and complete your farm tax return. 2013 tax form 1040x If you need more information on a subject, get the specific IRS tax publication covering that subject. 2013 tax form 1040x We refer to many of these free publications throughout this publication. 2013 tax form 1040x See chapter 16 for information on ordering these publications. 2013 tax form 1040x 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. 2013 tax form 1040x However, the information given does not cover every situation and is not intended to replace the law or change its meaning. 2013 tax form 1040x This publication covers subjects on which a court may have made a decision more favorable to taxpayers than the interpretation of the Service. 2013 tax form 1040x 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. 2013 tax form 1040x The IRS Mission. 2013 tax form 1040x   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. 2013 tax form 1040x Comments and suggestions. 2013 tax form 1040x   We welcome your comments about this publication and your suggestions for future editions. 2013 tax form 1040x   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. 2013 tax form 1040x NW, IR-6526 Washington, DC 20224   We respond to many letters by telephone. 2013 tax form 1040x Therefore, it would be helpful if you would include your daytime phone number, including the area code, in your correspondence. 2013 tax form 1040x   You can email us at taxforms@irs. 2013 tax form 1040x gov. 2013 tax form 1040x Please put “Publications Comment” on the subject line. 2013 tax form 1040x You can also send us comments from www. 2013 tax form 1040x irs. 2013 tax form 1040x gov/formspubs/, select “Comment on Tax Forms and Publications” under “More Information. 2013 tax form 1040x ”   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. 2013 tax form 1040x Ordering forms and publications. 2013 tax form 1040x   Visit www. 2013 tax form 1040x irs. 2013 tax form 1040x 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. 2013 tax form 1040x Internal Revenue Service 1201 N. 2013 tax form 1040x Mitsubishi Motorway Bloomington, IL 61705-6613 Tax questions. 2013 tax form 1040x   If you have a tax question, check the information available on IRS. 2013 tax form 1040x gov or call 1-800-829-1040. 2013 tax form 1040x We cannot answer tax questions sent to either of the above addresses. 2013 tax form 1040x Comments on IRS enforcement actions. 2013 tax form 1040x   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. 2013 tax form 1040x The Ombudsman will annually evaluate the enforcement activities of each agency and rate its responsiveness to small business. 2013 tax form 1040x 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. 2013 tax form 1040x S. 2013 tax form 1040x Small Business Administration 409 3rd Street, S. 2013 tax form 1040x W. 2013 tax form 1040x  Washington, DC 20416 Send an email to ombudsman@sba. 2013 tax form 1040x gov, or Download the appraisal form at  www. 2013 tax form 1040x sba. 2013 tax form 1040x gov/ombudsman. 2013 tax form 1040x Treasury Inspector General for Tax Administration. 2013 tax form 1040x   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). 2013 tax form 1040x You can remain anonymous. 2013 tax form 1040x Farm tax classes. 2013 tax form 1040x   Many state Cooperative Extension Services conduct farm tax workshops in conjunction with the IRS. 2013 tax form 1040x Contact your county extension office for more information. 2013 tax form 1040x Rural tax education website. 2013 tax form 1040x   The Rural Tax Education website is a source for information concerning agriculturally related income and deductions and self-employment tax. 2013 tax form 1040x 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. 2013 tax form 1040x 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. 2013 tax form 1040x You can visit the website at www. 2013 tax form 1040x ruraltax. 2013 tax form 1040x org. 2013 tax form 1040x Future Developments The IRS has created a page on IRS. 2013 tax form 1040x gov for information about Publication 225, at  www. 2013 tax form 1040x irs. 2013 tax form 1040x gov/pub225. 2013 tax form 1040x Information about recent developments affecting Publication 225 will be posted on that page. 2013 tax form 1040x What's New for 2013 The following items highlight a number of administrative and tax law changes for 2013. 2013 tax form 1040x They are discussed in more detail throughout the publication. 2013 tax form 1040x Standard mileage rate. 2013 tax form 1040x  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. 2013 tax form 1040x 5 cents. 2013 tax form 1040x See chapter 4. 2013 tax form 1040x Simplified method for business use of home deduction. 2013 tax form 1040x  The IRS now provides a simplified method to determine your expenses for business use of your home. 2013 tax form 1040x For more information, see Schedule C (Form 1040), Part II, and its instructions. 2013 tax form 1040x See chapter 4. 2013 tax form 1040x Increased section 179 expense deduction dollar limits. 2013 tax form 1040x  The maximum amount you can elect to deduct for most section 179 property you placed in service in 2013 is $500,000. 2013 tax form 1040x This limit is reduced by the amount by which the cost of the property placed in service during the tax year exceeds $2 million. 2013 tax form 1040x See chapter 7. 2013 tax form 1040x Extension of special depreciation allowance for certain qualified property acquired after December 31, 2007. 2013 tax form 1040x  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. 2013 tax form 1040x See chapter 7. 2013 tax form 1040x Expiration of the 3-year recovery period for certain race horses. 2013 tax form 1040x . 2013 tax form 1040x  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. 2013 tax form 1040x See chapter 7. 2013 tax form 1040x Tax rates. 2013 tax form 1040x  For tax years beginning in 2013, the social security part of the self-employment tax increases from 10. 2013 tax form 1040x 4% to 12. 2013 tax form 1040x 4%. 2013 tax form 1040x As a result, the self-employment tax is increased from 13. 2013 tax form 1040x 3% to 15. 2013 tax form 1040x 3%. 2013 tax form 1040x See chapter 12. 2013 tax form 1040x Maximum net earnings. 2013 tax form 1040x  The maximum net self-employment earnings subject to the social security part (12. 2013 tax form 1040x 4%) of the self-employment tax increased to $113,700 for 2013. 2013 tax form 1040x There is no maximum limit on earnings subject to the Medicare part (2. 2013 tax form 1040x 9%). 2013 tax form 1040x See chapter 12. 2013 tax form 1040x Net investment income tax. 2013 tax form 1040x  For tax years beginning in 2013, individuals, estates, and trusts may be subject to the net investment income tax (NIIT). 2013 tax form 1040x 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. 2013 tax form 1040x For information about NIIT and the special rule for traders in financial instruments and commodities, see the Instructions for Form 8960. 2013 tax form 1040x Social Security and Medicare Tax for 2013. 2013 tax form 1040x  The employee tax rate for social security is 6. 2013 tax form 1040x 2%. 2013 tax form 1040x The employer tax rate for social security remains unchanged at 6. 2013 tax form 1040x 2%. 2013 tax form 1040x The social security wage base limit is $113,700. 2013 tax form 1040x The Medicare tax rate is 1. 2013 tax form 1040x 45% each for the employee and employer, unchanged from 2012. 2013 tax form 1040x There is no wage base limit for Medicare tax. 2013 tax form 1040x See chapter 13. 2013 tax form 1040x Additional Medicare Tax. 2013 tax form 1040x  For tax years beginning in 2013, a 0. 2013 tax form 1040x 9% Additional Medicare Tax applies to your Medicare wages, Railroad Tax Act (RRTA) compensation, and self-employment income above a threshold amount. 2013 tax form 1040x Use Form 8959, Additional Medicare Tax, to figure this tax. 2013 tax form 1040x For more information, see the Instructions for Form 8959 and the Instructions for Schedule SE (Form 1040). 2013 tax form 1040x In addition to withholding Medicare tax at 1. 2013 tax form 1040x 45%, you must withhold a 0. 2013 tax form 1040x 9% Additional Medicare Tax from wages you pay to an employee in excess of $200,000 in a calendar year. 2013 tax form 1040x 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. 2013 tax form 1040x Additional Medicare Tax is only imposed on the employee. 2013 tax form 1040x There is no employer share of Additional Medicare Tax. 2013 tax form 1040x 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. 2013 tax form 1040x 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. 2013 tax form 1040x For more information on Additional Medicare Tax, visit IRS. 2013 tax form 1040x gov and enter “Additional Medicare Tax” in the search box. 2013 tax form 1040x See chapter 13. 2013 tax form 1040x Leave-Based donation programs to aid victims of Hurricane Sandy. 2013 tax form 1040x  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. 2013 tax form 1040x The donated leave will not be included in the income or wages of the employee. 2013 tax form 1040x The employer may deduct the cash payments as business expenses or charitable contributions. 2013 tax form 1040x See chapter 13. 2013 tax form 1040x Work opportunity tax credit for qualified tax-exempt organizations hiring qualified veterans extended. 2013 tax form 1040x  The work opportunity tax credit is now available for eligible unemployed veterans who begin work before January 1, 2014. 2013 tax form 1040x 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. 2013 tax form 1040x For more information, visit IRS. 2013 tax form 1040x gov and enter “work opportunity credit” in the search box. 2013 tax form 1040x See chapter 13. 2013 tax form 1040x Estimated tax. 2013 tax form 1040x  For tax years beginning in 2013, the Net Investment Income Tax (NIIT) may need to be included when calculating your estimated tax. 2013 tax form 1040x Also, when figuring your estimated tax, you may need to include the 0. 2013 tax form 1040x 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. 2013 tax form 1040x For more information, see Publication 505. 2013 tax form 1040x What's New for 2014 Maximum net earnings. 2013 tax form 1040x  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. 2013 tax form 1040x See chapter 12. 2013 tax form 1040x Social security and Medicare tax for 2014. 2013 tax form 1040x  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). 2013 tax form 1040x The Medicare tax rate for 2014 will also be discussed in Publication 51 (Circular A) (For use in 2014). 2013 tax form 1040x There is no limit on the amount of wages subject to Medicare tax. 2013 tax form 1040x See chapter 13. 2013 tax form 1040x Reminders The following reminders and other items may help you file your tax return. 2013 tax form 1040x   IRS e-file (Electronic Filing) You can file your tax returns electronically using an IRS e-file option. 2013 tax form 1040x The benefits of IRS e-file include faster refunds, increased accuracy, and acknowledgment of IRS receipt of your return. 2013 tax form 1040x You can use one of the following IRS e-file options. 2013 tax form 1040x Use an authorized IRS e-file provider. 2013 tax form 1040x Use a personal computer. 2013 tax form 1040x Visit a Volunteer Income Tax Assistance (VITA) or Tax Counseling for the Elderly (TCE) site. 2013 tax form 1040x For details on these fast filing methods, see your income tax package. 2013 tax form 1040x Principal agricultural activity codes. 2013 tax form 1040x  You must enter on line B of Schedule F (Form 1040) a code that identifies your principal agricultural activity. 2013 tax form 1040x It is important to use the correct code because this information will identify market segments of the public for IRS Taxpayer Education programs. 2013 tax form 1040x The U. 2013 tax form 1040x S. 2013 tax form 1040x Census Bureau also uses this information for its economic census. 2013 tax form 1040x See the list of Principal Agricultural Activity Codes on page 2 of Schedule F (Form 1040). 2013 tax form 1040x Publication on employer identification numbers (EIN). 2013 tax form 1040x  Publication 1635, Understanding Your Employer Identification Number, provides general information on employer identification numbers. 2013 tax form 1040x Topics include how to apply for an EIN and how to complete Form SS-4. 2013 tax form 1040x Change of address. 2013 tax form 1040x  If you change your home address, you should use Form 8822, Change of Addres, to notify the IRS. 2013 tax form 1040x If you change your business address, you should use Form 8822-B, Change of Address or Responsible Party — Business, to notify the IRS. 2013 tax form 1040x Be sure to include your suite, room, or other unit number. 2013 tax form 1040x Reportable transactions. 2013 tax form 1040x  You must file Form 8886, Reportable Transaction Disclosure Statement, to report certain transactions. 2013 tax form 1040x You may have to pay a penalty if you are required to file Form 8886 but do not do so. 2013 tax form 1040x 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. 2013 tax form 1040x For more information, see the Instructions for Form 8886. 2013 tax form 1040x Form W-4 for 2014. 2013 tax form 1040x  You should make new Forms W-4 available to your employees and encourage them to check their income tax withholding for 2014. 2013 tax form 1040x 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. 2013 tax form 1040x See Publication 919, How Do I Adjust My Tax Withholding. 2013 tax form 1040x Form 1099-MISC. 2013 tax form 1040x  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. 2013 tax form 1040x Limited Liability Company (LLC). 2013 tax form 1040x  For purposes of this publication, a limited liability company (LLC) is a business entity organized in the United States under state law. 2013 tax form 1040x Unlike a partnership, all of the members of an LLC have limited personal liability for its debts. 2013 tax form 1040x 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. 2013 tax form 1040x 7701-3. 2013 tax form 1040x See Publication 3402 for more details. 2013 tax form 1040x Photographs of missing children. 2013 tax form 1040x  The Internal Revenue Service is a proud partner with the National Center for Missing and Exploited Children. 2013 tax form 1040x Photographs of missing children selected by the Center may appear in this publication on pages that would otherwise be blank. 2013 tax form 1040x 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. 2013 tax form 1040x Prev  Up  Next   Home   More Online Publications