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File 2007 Tax Return

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File 2007 Tax Return

File 2007 tax return 5. File 2007 tax return   Taxes Table of Contents What's New Introduction Topics - This chapter discusses: Useful Items - You may want to see: When To Deduct Taxes Real Estate TaxesSeparate elections. File 2007 tax return Making the election. File 2007 tax return Form 3115. File 2007 tax return Income TaxesAccrual of contested income taxes. File 2007 tax return Employment Taxes Other TaxesAdditional Medicare Tax. File 2007 tax return What's New Additional Medicare Tax. File 2007 tax return  Beginning in 2013, you must withhold a 0. File 2007 tax return 9% Additional Medicare Tax from wages you pay to an employee in excess of $200,000 in a calendar year. File 2007 tax return Also, self-employed individuals may be required to pay Additional Medicare Tax on self-employment income. File 2007 tax return See Employment Taxes , and Self-employment tax , later. File 2007 tax return Introduction You can deduct various federal, state, local, and foreign taxes directly attributable to your trade or business as business expenses. File 2007 tax return You cannot deduct federal income taxes, estate and gift taxes, or state inheritance, legacy, and succession taxes. File 2007 tax return Topics - This chapter discusses: When to deduct taxes Real estate taxes Income taxes Employment taxes Other taxes Useful Items - You may want to see: Publication 15 (Circular E), Employer's Tax Guide 334 Tax Guide for Small Business 510 Excise Taxes 538 Accounting Periods and Methods 551 Basis of Assets Form (and Instructions) Sch A (Form 1040) Itemized Deductions Sch SE (Form 1040) Self-Employment Tax 3115 Application for Change in Accounting Method 8959 Additional Medicare Tax See chapter 12 for information about getting publications and forms. File 2007 tax return When To Deduct Taxes Generally, you can only deduct taxes in the year you pay them. File 2007 tax return This applies whether you use the cash method or an accrual method of accounting. File 2007 tax return Under an accrual method, you can deduct a tax before you pay it if you meet the exception for recurring items discussed under Economic Performance in Publication 538. File 2007 tax return You can also elect to ratably accrue real estate taxes as discussed later under Real Estate Taxes . File 2007 tax return Limit on accrual of taxes. File 2007 tax return   A taxing jurisdiction can require the use of a date for accruing taxes that is earlier than the date it originally required. File 2007 tax return However, if you use an accrual method, and can deduct the tax before you pay it, use the original accrual date for the year of change and all future years to determine when you can deduct the tax. File 2007 tax return Example. File 2007 tax return Your state imposes a tax on personal property used in a trade or business conducted in the state. File 2007 tax return This tax is assessed and becomes a lien as of July 1 (accrual date). File 2007 tax return In 2013, the state changed the assessment and lien dates from July 1, 2014, to December 31, 2013, for property tax year 2014. File 2007 tax return Use the original accrual date (July 1, 2014) to determine when you can deduct the tax. File 2007 tax return You must also use the July 1 accrual date for all future years to determine when you can deduct the tax. File 2007 tax return Uniform capitalization rules. File 2007 tax return   Uniform capitalization rules apply to certain taxpayers who produce real property or tangible personal property for use in a trade or business or for sale to customers. File 2007 tax return They also apply to certain taxpayers who acquire property for resale. File 2007 tax return Under these rules, you either include certain costs in inventory or capitalize certain expenses related to the property, such as taxes. File 2007 tax return For more information, see chapter 1. File 2007 tax return Carrying charges. File 2007 tax return   Carrying charges include taxes you pay to carry or develop real estate or to carry, transport, or install personal property. File 2007 tax return You can elect to capitalize carrying charges not subject to the uniform capitalization rules if they are otherwise deductible. File 2007 tax return For more information, see chapter 7. File 2007 tax return Refunds of taxes. File 2007 tax return   If you receive a refund for any taxes you deducted in an earlier year, include the refund in income to the extent the deduction reduced your federal income tax in the earlier year. File 2007 tax return For more information, see Recovery of amount deducted (tax benefit rule) in chapter 1. File 2007 tax return    You must include in income any interest you receive on tax refunds. File 2007 tax return Real Estate Taxes Deductible real estate taxes are any state, local, or foreign taxes on real estate levied for the general public welfare. File 2007 tax return The taxing authority must base the taxes on the assessed value of the real estate and charge them uniformly against all property under its jurisdiction. File 2007 tax return Deductible real estate taxes generally do not include taxes charged for local benefits and improvements that increase the value of the property. File 2007 tax return See Taxes for local benefits , later. File 2007 tax return If you use an accrual method, you generally cannot accrue real estate taxes until you pay them to the government authority. File 2007 tax return However, you can elect to ratably accrue the taxes during the year. File 2007 tax return See Electing to ratably accrue , later. File 2007 tax return Taxes for local benefits. File 2007 tax return   Generally, you cannot deduct taxes charged for local benefits and improvements that tend to increase the value of your property. File 2007 tax return These include assessments for streets, sidewalks, water mains, sewer lines, and public parking facilities. File 2007 tax return You should increase the basis of your property by the amount of the assessment. File 2007 tax return   You can deduct taxes for these local benefits only if the taxes are for maintenance, repairs, or interest charges related to those benefits. File 2007 tax return If part of the tax is for maintenance, repairs, or interest, you must be able to show how much of the tax is for these expenses to claim a deduction for that part of the tax. File 2007 tax return Example. File 2007 tax return To improve downtown commercial business, Waterfront City converted a downtown business area street into an enclosed pedestrian mall. File 2007 tax return The city assessed the full cost of construction, financed with 10-year bonds, against the affected properties. File 2007 tax return The city is paying the principal and interest with the annual payments made by the property owners. File 2007 tax return The assessments for construction costs are not deductible as taxes or as business expenses, but are depreciable capital expenses. File 2007 tax return The part of the payments used to pay the interest charges on the bonds is deductible as taxes. File 2007 tax return Charges for services. File 2007 tax return   Water bills, sewerage, and other service charges assessed against your business property are not real estate taxes, but are deductible as business expenses. File 2007 tax return Purchase or sale of real estate. File 2007 tax return   If real estate is sold, the real estate taxes must be allocated between the buyer and the seller. File 2007 tax return   The buyer and seller must allocate the real estate taxes according to the number of days in the real property tax year (the period to which the tax imposed relates) that each owned the property. File 2007 tax return Treat the seller as paying the taxes up to but not including the date of sale. File 2007 tax return Treat the buyer as paying the taxes beginning with the date of sale. File 2007 tax return You can usually find this information on the settlement statement you received at closing. File 2007 tax return   If you (the seller) use an accrual method and have not elected to ratably accrue real estate taxes, you are considered to have accrued your part of the tax on the date you sell the property. File 2007 tax return Example. File 2007 tax return Alberto Verde, a calendar year accrual method taxpayer, owns real estate in Olmo County. File 2007 tax return He has not elected to ratably accrue property taxes. File 2007 tax return November 30 of each year is the assessment and lien date for the current real property tax year, which is the calendar year. File 2007 tax return He sold the property on June 30, 2013. File 2007 tax return Under his accounting method he would not be able to claim a deduction for the taxes because the sale occurred before November 30. File 2007 tax return He is treated as having accrued his part of the tax, 181/366  (January 1–June 29), on June 30, and he can deduct it for 2013. File 2007 tax return Electing to ratably accrue. File 2007 tax return   If you use an accrual method, you can elect to accrue real estate tax related to a definite period ratably over that period. File 2007 tax return Example. File 2007 tax return Juan Sanchez is a calendar year taxpayer who uses an accrual method. File 2007 tax return His real estate taxes for the real property tax year, July 1, 2013, to June 30, 2014, are $1,200. File 2007 tax return July 1 is the assessment and lien date. File 2007 tax return If Juan elects to ratably accrue the taxes, $600 will accrue in 2013 ($1,200 × 6/12, July 1–December 31) and the balance will accrue in 2014. File 2007 tax return Separate elections. File 2007 tax return   You can elect to ratably accrue the taxes for each separate trade or business and for nonbusiness activities if you account for them separately. File 2007 tax return Once you elect to ratably accrue real estate taxes, you must use that method unless you get permission from the IRS to change. File 2007 tax return See Form 3115 , later. File 2007 tax return Making the election. File 2007 tax return   If you elect to ratably accrue the taxes for the first year in which you incur real estate taxes, attach a statement to your income tax return for that year. File 2007 tax return The statement should show all the following items. File 2007 tax return The trades or businesses to which the election applies and the accounting method or methods used. File 2007 tax return The period to which the taxes relate. File 2007 tax return The computation of the real estate tax deduction for that first year. File 2007 tax return   Generally, you must file your return by the due date (including extensions). File 2007 tax return However, if you timely filed your return for the year without electing to ratably accrue, you can still make the election by filing an amended return within 6 months after the due date of the return (excluding extensions). File 2007 tax return Attach the statement to the amended return and write “Filed pursuant to section 301. File 2007 tax return 9100-2” on the statement. File 2007 tax return File the amended return at the same address where you filed the original return. File 2007 tax return Form 3115. File 2007 tax return    If you elect to ratably accrue real estate taxes for a year after the first year in which you incur real estate taxes, or if you want to revoke your election to ratably accrue real estate taxes, file Form 3115. File 2007 tax return For more information, including applicable time frames for filing, see the Instructions for Form 3115. File 2007 tax return Note. File 2007 tax return If you are filing an application for a change in accounting method filed after January 9, 2011, for a year of change ending after April 29, 2010, see Revenue Procedure 2011-14, 2011-4 I. File 2007 tax return R. File 2007 tax return B. File 2007 tax return 330, as modified and clarified by Revenue Procedure 2012-19, 2012-14 I. File 2007 tax return R. File 2007 tax return B. File 2007 tax return 689, and Revenue Procedure 2012-20, 2012-14 I. File 2007 tax return R. File 2007 tax return B. File 2007 tax return 700, or any successor. File 2007 tax return Revenue Procedure 2011-14 is available at  www. File 2007 tax return irs. File 2007 tax return gov/irb/2011-04IRB/ar08. File 2007 tax return html. File 2007 tax return Income Taxes This section discusses federal, state, local, and foreign income taxes. File 2007 tax return Federal income taxes. File 2007 tax return   You cannot deduct federal income taxes. File 2007 tax return State and local income taxes. File 2007 tax return   A corporation or partnership can deduct state and local income taxes imposed on the corporation or partnership as business expenses. File 2007 tax return An individual can deduct state and local income taxes only as an itemized deduction on Schedule A (Form 1040). File 2007 tax return   However, an individual can deduct a state tax on gross income (as distinguished from net income) directly attributable to a trade or business as a business expense. File 2007 tax return Accrual of contested income taxes. File 2007 tax return   If you use an accrual method, and you contest a state or local income tax liability, you must accrue and deduct any contested amount in the tax year in which the liability is finally determined. File 2007 tax return   If additional state or local income taxes for a prior year are assessed in a later year, you can deduct the taxes in the year in which they were originally imposed (the prior year) if the tax liability is not contested. File 2007 tax return You cannot deduct them in the year in which the liability is finally determined. File 2007 tax return    The filing of an income tax return is not considered a contest and, in the absence of an overt act of protest, you can deduct the tax in the prior year. File 2007 tax return Also, you can deduct any additional taxes in the prior year if you do not show some affirmative evidence of denial of the liability. File 2007 tax return   However, if you consistently deduct additional assessments in the year they are paid or finally determined (including those for which there was no contest), you must continue to do so. File 2007 tax return You cannot take a deduction in the earlier year unless you receive permission to change your method of accounting. File 2007 tax return For more information on accounting methods, see When Can I Deduct an Expense in chapter 1. File 2007 tax return Foreign income taxes. File 2007 tax return   Generally, you can take either a deduction or a credit for income taxes imposed on you by a foreign country or a U. File 2007 tax return S. File 2007 tax return possession. File 2007 tax return However, an individual cannot take a deduction or credit for foreign income taxes paid on income that is exempt from U. File 2007 tax return S. File 2007 tax return tax under the foreign earned income exclusion or the foreign housing exclusion. File 2007 tax return For information on these exclusions, see Publication 54, Tax Guide for U. File 2007 tax return S. File 2007 tax return Citizens and Resident Aliens Abroad. File 2007 tax return For information on the foreign tax credit, see Publication 514, Foreign Tax Credit for Individuals. File 2007 tax return Employment Taxes If you have employees, you must withhold various taxes from your employees' pay. File 2007 tax return Most employers must withhold their employees' share of social security, Medicare taxes, and Additional Medicare Tax (if applicable) along with state and federal income taxes. File 2007 tax return You may also need to pay certain employment taxes from your own funds. File 2007 tax return These include your share of social security and Medicare taxes as an employer, along with unemployment taxes. File 2007 tax return Note. File 2007 tax return Additional Medicare Tax is only imposed on the employee. File 2007 tax return There is no employer share of Additional Medicare Tax. File 2007 tax return Your deduction for wages paid is not reduced by the social security and Medicare taxes, Additional Medicare Tax, and income taxes you withhold from your employees. File 2007 tax return You can deduct the employment taxes you must pay from your own funds as taxes. File 2007 tax return Example. File 2007 tax return You pay your employee $18,000 a year. File 2007 tax return However, after you withhold various taxes, your employee receives $14,500. File 2007 tax return You also pay an additional $1,500 in employment taxes. File 2007 tax return You should deduct the full $18,000 as wages. File 2007 tax return You can deduct the $1,500 you pay from your own funds as taxes. File 2007 tax return For more information on employment taxes, see Publication 15 (Circular E). File 2007 tax return Unemployment fund taxes. File 2007 tax return   As an employer, you may have to make payments to a state unemployment compensation fund or to a state disability benefit fund. File 2007 tax return Deduct these payments as taxes. File 2007 tax return Other Taxes The following are other taxes you can deduct if you incur them in the ordinary course of your trade or business. File 2007 tax return Excise taxes. File 2007 tax return   Generally, you can deduct as a business expense all excise taxes that are ordinary and necessary expenses of carrying on your trade or business. File 2007 tax return However, see Fuel taxes , later. File 2007 tax return   For more information on excise taxes, see Publication 510. File 2007 tax return Franchise taxes. File 2007 tax return   You can deduct corporate franchise taxes as a business expense. File 2007 tax return Fuel taxes. File 2007 tax return   Generally, taxes on gasoline, diesel fuel, and other motor fuels that you use in your business are included as part of the cost of the fuel. File 2007 tax return Do not deduct these taxes as a separate item. File 2007 tax return   You may be entitled to a credit or refund for federal excise tax you paid on fuels used for certain purposes. File 2007 tax return For more information, see Publication 510. File 2007 tax return Occupational taxes. File 2007 tax return   You can deduct as a business expense an occupational tax charged at a flat rate by a locality for the privilege of working or conducting a business in the locality. File 2007 tax return Personal property tax. File 2007 tax return   You can deduct any tax imposed by a state or local government on personal property used in your trade or business. File 2007 tax return Sales tax. File 2007 tax return   Treat any sales tax you pay on a service or on the purchase or use of property as part of the cost of the service or property. File 2007 tax return If the service or the cost or use of the property is a deductible business expense, you can deduct the tax as part of that service or cost. File 2007 tax return If the property is merchandise bought for resale, the sales tax is part of the cost of the merchandise. File 2007 tax return If the property is depreciable, add the sales tax to the basis for depreciation. File 2007 tax return For more information on basis, see Publication 551. File 2007 tax return    Do not deduct state and local sales taxes imposed on the buyer that you must collect and pay over to the state or local government. File 2007 tax return Also, do not include these taxes in gross receipts or sales. File 2007 tax return Self-employment tax. File 2007 tax return   You can deduct part of your self-employment tax as a business expense in figuring your adjusted gross income. File 2007 tax return This deduction only affects your income tax. File 2007 tax return It does not affect your net earnings from self-employment or your self-employment tax. File 2007 tax return   To deduct the tax, enter on Form 1040, line 27, the amount shown on the Deduction for one-half of self-employment tax line of Schedule SE (Form 1040). File 2007 tax return   For more information on self-employment tax, see Publication 334. File 2007 tax return Additional Medicare Tax. File 2007 tax return   Beginning in 2013, you may be required to pay Additional Medicare Tax on self-employment income. File 2007 tax return See Form 8959 and the Instructions for Form 8959 for more information on the Additional Medicare Tax. File 2007 tax return Prev  Up  Next   Home   More Online Publications
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The File 2007 Tax Return

File 2007 tax return Index A Adjusted basis, Adjusted Basis Assessments For local benefits, Assessments for local benefits. File 2007 tax return Homeowners association, Homeowners association assessments. File 2007 tax return Assistance (see Tax help) B Basis, Basis C Certificate, mortgage credit, Who qualifies. File 2007 tax return Construction, Construction. File 2007 tax return Cooperatives, Special Rules for Cooperatives, Cooperative apartment. File 2007 tax return Cost basis, Cost as Basis Credit Mortgage interest, Mortgage Interest Credit D Deduction Home mortgage interest, Deductible Mortgage Interest Real estate taxes, Deductible Real Estate Taxes E Emergency Homeowners' Loan Program, Hardest Hit Fund and Emergency Homeowners' Loan Programs Escrow accounts, Escrow accounts. File 2007 tax return F Fire insurance premiums, Items not added to basis and not deductible. File 2007 tax return Form 1098, Mortgage Interest Statement 8396, How to claim the credit. File 2007 tax return , Figuring the Credit Free tax services, Free help with your tax return. File 2007 tax return G Gift of home, Gift Ground rent, Ground rent. File 2007 tax return H Help (see Tax help) HFA Hardest Hit Fund, Hardest Hit Fund and Emergency Homeowners' Loan Programs Home Acquisition debt, Home Acquisition Debt Inherited, Inheritance Mortgage interest, Home Mortgage Interest Purchase of, Purchase. File 2007 tax return Received as gift, Gift Homeowners association assessments, Homeowners association assessments. File 2007 tax return House payment, Your house payment. File 2007 tax return Housing allowance, minister or military, Minister's or military housing allowance. File 2007 tax return I Improvements, Improvements. File 2007 tax return Inheritance, Inheritance Insurance, Nondeductible payments. File 2007 tax return , Items not added to basis and not deductible. File 2007 tax return Interest Home mortgage, Home Mortgage Interest Prepaid, Prepaid interest. File 2007 tax return K Keeping records, Keeping Records L Late payment charge, Late payment charge on mortgage payment. File 2007 tax return Local benefits, assessments for, Assessments for local benefits. File 2007 tax return M MCC (Mortgage credit certificate), Who qualifies. File 2007 tax return Minister's or military housing allowance, Minister's or military housing allowance. File 2007 tax return Mortgage credit certificate (MCC), Who qualifies. File 2007 tax return Mortgage debt forgiveness, Discharges of qualified principal residence indebtedness. File 2007 tax return Mortgage insurance premiums, Mortgage Insurance Premiums Mortgage interest Credit, Mortgage Interest Credit Deduction, Deductible Mortgage Interest Late payment charge, Late payment charge on mortgage payment. File 2007 tax return Paid at settlement, Mortgage Interest Paid at Settlement Refund, Refund of home mortgage interest. File 2007 tax return , Refund of overpaid interest. File 2007 tax return Statement, Mortgage Interest Statement Mortgage prepayment penalty, Mortgage prepayment penalty. File 2007 tax return N Nondeductible payments, Nondeductible payments. File 2007 tax return , Items not added to basis and not deductible. File 2007 tax return P Points, Points Prepaid interest, Prepaid interest. File 2007 tax return Publications (see Tax help) R Real estate taxes, Real Estate Taxes Deductible, Deductible Real Estate Taxes Paid at settlement or closing, Real estate taxes paid at settlement or closing. File 2007 tax return , Real estate taxes. File 2007 tax return Refund or rebate, Refund or rebate of real estate taxes. File 2007 tax return Recordkeeping, Keeping Records Refund of Mortgage interest, Refund of home mortgage interest. File 2007 tax return , Refund of overpaid interest. File 2007 tax return Real estate taxes, Refund or rebate of real estate taxes. File 2007 tax return Repairs, Repairs versus improvements. File 2007 tax return S Sales taxes, Sales Taxes Settlement or closing costs Basis of home, Settlement or closing costs. File 2007 tax return Mortgage interest, Mortgage Interest Paid at Settlement Real estate taxes, Real estate taxes paid at settlement or closing. File 2007 tax return , Real estate taxes. File 2007 tax return Stamp taxes, Transfer taxes (or stamp taxes). File 2007 tax return Statement, mortgage interest, Mortgage Interest Statement T Tax help, How To Get Tax Help Taxes Real estate, Real Estate Taxes, Refund of real estate taxes. File 2007 tax return Transfer taxes, Transfer taxes (or stamp taxes). File 2007 tax return W What you can and cannot deduct, What You Can and Cannot Deduct Prev  Up     Home   More Online Publications