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File 2013 State Taxes

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File 2013 State Taxes

File 2013 state taxes 6. File 2013 state taxes   Insurance Table of Contents What's New Introduction Topics - This chapter discusses: Useful Items - You may want to see: Deductible PremiumsSelf-Employed Health Insurance Deduction Nondeductible Premiums Capitalized Premiums When To Deduct Premiums What's New Retiree drug subsidy. File 2013 state taxes  Beginning in 2013, sponsors of certain qualified retiree prescription drug plans must account for the subsidy received by reducing the amount of qualified retiree prescription drug plans expense by the subsidy received (taking into account the taxpayer's accounting method). File 2013 state taxes For more information, see the retiree drug subsidy frequently asked questions on IRS. File 2013 state taxes gov. File 2013 state taxes Introduction You generally can deduct the ordinary and necessary cost of insurance as a business expense if it is for your trade, business, or profession. File 2013 state taxes However, you may have to capitalize certain insurance costs under the uniform capitalization rules. File 2013 state taxes For more information, see Capitalized Premiums , later. File 2013 state taxes Topics - This chapter discusses: Deductible premiums Nondeductible premiums Capitalized premiums When to deduct premiums Useful Items - You may want to see: Publication 15-B Employer's Tax Guide to Fringe Benefits 525 Taxable and Nontaxable Income 538 Accounting Periods and Methods 547 Casualties, Disasters, and Thefts Form (and Instructions) 1040 U. File 2013 state taxes S. File 2013 state taxes Individual Income Tax Return See chapter 12 for information about getting publications and forms. File 2013 state taxes Deductible Premiums You generally can deduct premiums you pay for the following kinds of insurance related to your trade or business. File 2013 state taxes Insurance that covers fire, storm, theft, accident, or similar losses. File 2013 state taxes Credit insurance that covers losses from business bad debts. File 2013 state taxes Group hospitalization and medical insurance for employees, including long-term care insurance. File 2013 state taxes If a partnership pays accident and health insurance premiums for its partners, it generally can deduct them as guaranteed payments to partners. File 2013 state taxes If an S corporation pays accident and health insurance premiums for its more-than-2% shareholder-employees, it generally can deduct them, but must also include them in the shareholder's wages subject to federal income tax withholding. File 2013 state taxes See Publication 15-B. File 2013 state taxes Liability insurance. File 2013 state taxes Malpractice insurance that covers your personal liability for professional negligence resulting in injury or damage to patients or clients. File 2013 state taxes Workers' compensation insurance set by state law that covers any claims for bodily injuries or job-related diseases suffered by employees in your business, regardless of fault. File 2013 state taxes If a partnership pays workers' compensation premiums for its partners, it generally can deduct them as guaranteed payments to partners. File 2013 state taxes If an S corporation pays workers' compensation premiums for its more-than-2% shareholder-employees, it generally can deduct them, but must also include them in the shareholder's wages. File 2013 state taxes Contributions to a state unemployment insurance fund are deductible as taxes if they are considered taxes under state law. File 2013 state taxes Overhead insurance that pays for business overhead expenses you have during long periods of disability caused by your injury or sickness. File 2013 state taxes Car and other vehicle insurance that covers vehicles used in your business for liability, damages, and other losses. File 2013 state taxes If you operate a vehicle partly for personal use, deduct only the part of the insurance premium that applies to the business use of the vehicle. File 2013 state taxes If you use the standard mileage rate to figure your car expenses, you cannot deduct any car insurance premiums. File 2013 state taxes Life insurance covering your officers and employees if you are not directly or indirectly a beneficiary under the contract. File 2013 state taxes Business interruption insurance that pays for lost profits if your business is shut down due to a fire or other cause. File 2013 state taxes Self-Employed Health Insurance Deduction You may be able to deduct premiums paid for medical and dental insurance and qualified long-term care insurance for yourself, your spouse, and your dependents. File 2013 state taxes The insurance can also cover your child who was under age 27 at the end of 2013, even if the child was not your dependent. File 2013 state taxes A child includes your son, daughter, stepchild, adopted child, or foster child. File 2013 state taxes A foster child is any child placed with you by an authorized placement agency or by judgment, decree, or other order of any court of competent jurisdiction. File 2013 state taxes One of the following statements must be true. File 2013 state taxes You were self-employed and had a net profit for the year reported on Schedule C (Form 1040), Profit or Loss From Business; Schedule C-EZ (Form 1040), Net Profit From Business; or Schedule F (Form 1040), Profit or Loss From Farming. File 2013 state taxes You were a partner with net earnings from self-employment for the year reported on Schedule K-1 (Form 1065), Partner's Share of Income, Deductions, Credits, etc. File 2013 state taxes , box 14, code A. File 2013 state taxes You used one of the optional methods to figure your net earnings from self-employment on Schedule SE. File 2013 state taxes You received wages in 2013 from an S corporation in which you were a more-than-2% shareholder. File 2013 state taxes Health insurance premiums paid or reimbursed by the S corporation are shown as wages on Form W-2, Wage and Tax Statement. File 2013 state taxes The insurance plan must be established, or considered to be established as discussed in the following bullets, under your business. File 2013 state taxes For self-employed individuals filing a Schedule C, C-EZ, or F, a policy can be either in the name of the business or in the name of the individual. File 2013 state taxes For partners, a policy can be either in the name of the partnership or in the name of the partner. File 2013 state taxes You can either pay the premiums yourself or your partnership can pay them and report the premium amounts on Schedule K-1 (Form 1065) as guaranteed payments to be included in your gross income. File 2013 state taxes However, if the policy is in your name and you pay the premiums yourself, the partnership must reimburse you and report the premium amounts on Schedule K-1 (Form 1065) as guaranteed payments to be included in your gross income. File 2013 state taxes Otherwise, the insurance plan will not be considered to be established under your business. File 2013 state taxes For more-than-2% shareholders, a policy can be either in the name of the S corporation or in the name of the shareholder. File 2013 state taxes You can either pay the premiums yourself or your S corporation can pay them and report the premium amounts on Form W-2 as wages to be included in your gross income. File 2013 state taxes However, if the policy is in your name and you pay the premiums yourself, the S corporation must reimburse you and report the premium amounts on Form W-2 as wages to be included in your gross income. File 2013 state taxes Otherwise, the insurance plan will not be considered to be established under your business. File 2013 state taxes Medicare premiums you voluntarily pay to obtain insurance in your name that is similar to qualifying private health insurance can be used to figure the deduction. File 2013 state taxes If you previously filed returns without using Medicare premiums to figure the deduction, you can file timely amended returns to refigure the deduction. File 2013 state taxes For more information, see Form 1040X, Amended U. File 2013 state taxes S. File 2013 state taxes Individual Income Tax Return. File 2013 state taxes Amounts paid for health insurance coverage from retirement plan distributions that were nontaxable because you are a retired public safety officer cannot be used to figure the deduction. File 2013 state taxes Take the deduction on Form 1040, line 29. File 2013 state taxes Qualified long-term care insurance. File 2013 state taxes   You can include premiums paid on a qualified long-term care insurance contract when figuring your deduction. File 2013 state taxes But, for each person covered, you can include only the smaller of the following amounts. File 2013 state taxes The amount paid for that person. File 2013 state taxes The amount shown below. File 2013 state taxes Use the person's age at the end of the tax year. File 2013 state taxes Age 40 or younger–$360 Age 41 to 50–$680 Age 51 to 60–$1,360 Age 61 to 70–$3,640 Age 71 or older–$4,550 Qualified long-term care insurance contract. File 2013 state taxes   A qualified long-term care insurance contract is an insurance contract that only provides coverage of qualified long-term care services. File 2013 state taxes The contract must meet all the following requirements. File 2013 state taxes It must be guaranteed renewable. File 2013 state taxes It must provide that refunds, other than refunds on the death of the insured or complete surrender or cancellation of the contract, and dividends under the contract may be used only to reduce future premiums or increase future benefits. File 2013 state taxes It must not provide for a cash surrender value or other money that can be paid, assigned, pledged, or borrowed. File 2013 state taxes It generally must not pay or reimburse expenses incurred for services or items that would be reimbursed under Medicare, except where Medicare is a secondary payer or the contract makes per diem or other periodic payments without regard to expenses. File 2013 state taxes Qualified long-term care services. File 2013 state taxes   Qualified long-term care services are: Necessary diagnostic, preventive, therapeutic, curing, treating, mitigating, and rehabilitative services, and Maintenance or personal care services. File 2013 state taxes The services must be required by a chronically ill individual and prescribed by a licensed health care practitioner. File 2013 state taxes Worksheet 6-A. File 2013 state taxes Self-Employed Health Insurance Deduction Worksheet Note. File 2013 state taxes Use a separate worksheet for each trade or business under which an insurance plan is established. File 2013 state taxes 1. File 2013 state taxes Enter the total amount paid in 2013 for health insurance coverage established under your business for 2013 for you, your spouse, and your dependents. File 2013 state taxes Your insurance can also cover your child who was under age 27 at the end of 2013, even if the child was not your dependent. File 2013 state taxes But do not include the following. File 2013 state taxes   Amounts for any month you were eligible to participate in a health plan subsidized by your or your spouse's employer or the employer of either your dependent or your child who was under the age of 27 at the end of 2013. File 2013 state taxes Any amounts paid from retirement plan distributions that were nontaxable because you are a retired public safety officer. File 2013 state taxes Any amounts you included on Form 8885, line 4. File 2013 state taxes Any qualified health insurance premiums you paid to “U. File 2013 state taxes S. File 2013 state taxes Treasury-HCTC. File 2013 state taxes ” Any health coverage tax credit advance payments shown in box 1 of Form 1099-H. File 2013 state taxes Any payments for qualified long-term care insurance (see line 2) 1. File 2013 state taxes   2. File 2013 state taxes For coverage under a qualified long-term care insurance contract, enter for each person covered the smaller of the following amounts. File 2013 state taxes       a) Total payments made for that person during the year. File 2013 state taxes       b) The amount shown below. File 2013 state taxes Use the person's age at the end of the tax year. File 2013 state taxes         $360— if that person is age 40 or younger          $680— if age 41 to 50         $1,360— if age 51 to 60         $3,640— if age 61 to 70         $4,550— if age 71 or older         Do not include payments for any month you were eligible to participate in a long-term care insurance plan subsidized by your or your spouse’s employer or the employer of either your dependent or your child who was under the age of 27 at the end of 2013. File 2013 state taxes If more than one person is covered, figure separately the amount to enter for each person. File 2013 state taxes Then enter the total of those amounts 2. File 2013 state taxes   3. File 2013 state taxes Add lines 1 and 2 3. File 2013 state taxes   4. File 2013 state taxes Enter your net profit* and any other earned income** from the trade or business under which the insurance plan is established. File 2013 state taxes Do not include Conservation Reserve Program payments exempt from self-employment tax. File 2013 state taxes If the business is an S corporation, skip to line 11 4. File 2013 state taxes   5. File 2013 state taxes Enter the total of all net profits* from: Schedule C (Form 1040), line 31; Schedule C-EZ (Form 1040), line 3; Schedule F (Form 1040), line 34; or Schedule K-1 (Form 1065), box 14, code A; plus any other income allocable to the profitable businesses. File 2013 state taxes Do not include Conservation Reserve Program payments exempt from self-employment tax. File 2013 state taxes See the Instructions for Schedule SE (Form 1040). File 2013 state taxes Do not include any net losses shown on these schedules. File 2013 state taxes 5. File 2013 state taxes   6. File 2013 state taxes Divide line 4 by line 5 6. File 2013 state taxes   7. File 2013 state taxes Multiply Form 1040, line 27, by the percentage on line 6 7. File 2013 state taxes   8. File 2013 state taxes Subtract line 7 from line 4 8. File 2013 state taxes   9. File 2013 state taxes Enter the amount, if any, from Form 1040, line 28, attributable to the same trade or business in which the insurance plan is established 9. File 2013 state taxes   10. File 2013 state taxes Subtract line 9 from line 8 10. File 2013 state taxes   11. File 2013 state taxes Enter your Medicare wages (Form W-2, box 5) from an S corporation in which you are a more-than-2% shareholder and in which the insurance plan is established 11. File 2013 state taxes   12. File 2013 state taxes Enter any amount from Form 2555, line 45, attributable to the amount entered on line 4 or 11 above, or any amount from Form 2555-EZ, line 18, attributable to the amount entered on line 11 above 12. File 2013 state taxes   13. File 2013 state taxes Subtract line 12 from line 10 or 11, whichever applies 13. File 2013 state taxes   14. File 2013 state taxes Enter the smaller of line 3 or line 13 here and on Form 1040, line 29. File 2013 state taxes Do not include this amount when figuring any medical expense deduction on Schedule A (Form 1040). File 2013 state taxes 14. File 2013 state taxes   * If you used either optional method to figure your net earnings from self-employment from any business, do not enter your net profit from the business. File 2013 state taxes Instead, enter the amount attributable to that business from Schedule SE (Form 1040), Section B, line 4b. File 2013 state taxes * *Earned income includes net earnings and gains from the sale, transfer, or licensing of property you created. File 2013 state taxes However, it does not include capital gain income. File 2013 state taxes Chronically ill individual. File 2013 state taxes   A chronically ill individual is a person who has been certified as one of the following. File 2013 state taxes An individual who has been unable, due to loss of functional capacity for at least 90 days, to perform at least two activities of daily living without substantial assistance from another individual. File 2013 state taxes Activities of daily living are eating, toileting, transferring (general mobility), bathing, dressing, and continence. File 2013 state taxes An individual who requires substantial supervision to be protected from threats to health and safety due to severe cognitive impairment. File 2013 state taxes The certification must have been made by a licensed health care practitioner within the previous 12 months. File 2013 state taxes Benefits received. File 2013 state taxes   For information on excluding benefits you receive from a long-term care contract from gross income, see Publication 525. File 2013 state taxes Other coverage. File 2013 state taxes   You cannot take the deduction for any month you were eligible to participate in any employer (including your spouse's) subsidized health plan at any time during that month, even if you did not actually participate. File 2013 state taxes In addition, if you were eligible for any month or part of a month to participate in any subsidized health plan maintained by the employer of either your dependent or your child who was under age 27 at the end of 2013, do not use amounts paid for coverage for that month to figure the deduction. File 2013 state taxes   These rules are applied separately to plans that provide long-term care insurance and plans that do not provide long-term care insurance. File 2013 state taxes However, any medical insurance payments not deductible on Form 1040, line 29, can be included as medical expenses on Schedule A (Form 1040), Itemized Deductions, if you itemize deductions. File 2013 state taxes Effect on itemized deductions. File 2013 state taxes   Subtract the health insurance deduction from your medical insurance when figuring medical expenses on Schedule A (Form 1040) if you itemize deductions. File 2013 state taxes Effect on self-employment tax. File 2013 state taxes   For tax years beginning before or after 2010, you cannot subtract the self-employed health insurance deduction when figuring net earnings for your self-employment tax from the business under which the insurance plan is established, or considered to be established as discussed earlier. File 2013 state taxes For more information, see Schedule SE (Form 1040). File 2013 state taxes How to figure the deduction. File 2013 state taxes   Generally, you can use the worksheet in the Form 1040 instructions to figure your deduction. File 2013 state taxes However, if any of the following apply, you must use Worksheet 6-A in this chapter. File 2013 state taxes You had more than one source of income subject to self-employment tax. File 2013 state taxes You file Form 2555, Foreign Earned Income, or Form 2555-EZ, Foreign Earned Income Exclusion. File 2013 state taxes You are using amounts paid for qualified long-term care insurance to figure the deduction. File 2013 state taxes If you are claiming the health coverage tax credit, complete Form 8885, Health Coverage Tax Credit, before you figure this deduction. File 2013 state taxes Health coverage tax credit. File 2013 state taxes   You may be able to take this credit only if you were an eligible trade adjustment assistance (TAA) recipient, alternative TAA (ATAA) recipient, reemployment trade adjustment assistance (RTAA) recipient, or Pension Benefit Guaranty Corporation (PBGC) pension recipient. File 2013 state taxes Use Form 8885 to figure the amount, if any, of this credit. File 2013 state taxes   When figuring the amount to enter on line 1 of Worksheet 6-A, do not include the following. File 2013 state taxes Any amounts you included on Form 8885, line 4. File 2013 state taxes Any qualified health insurance premiums you paid to “U. File 2013 state taxes S. File 2013 state taxes Treasury-HCTC. File 2013 state taxes ” Any health coverage tax credit advance payments shown in box 1 of Form 1099-H, Health Coverage Tax Credit (HCTC) Advance Payments. File 2013 state taxes More than one health plan and business. File 2013 state taxes   If you have more than one health plan during the year and each plan is established under a different business, you must use separate worksheets (Worksheet 6-A) to figure each plan's net earnings limit. File 2013 state taxes Include the premium you paid under each plan on line 1 or line 2 of that separate worksheet and your net profit (or wages) from that business on line 4 (or line 11). File 2013 state taxes For a plan that provides long-term care insurance, the total of the amounts entered for each person on line 2 of all worksheets cannot be more than the appropriate limit shown on line 2 for that person. File 2013 state taxes Nondeductible Premiums You cannot deduct premiums on the following kinds of insurance. File 2013 state taxes Self-insurance reserve funds. File 2013 state taxes You cannot deduct amounts credited to a reserve set up for self-insurance. File 2013 state taxes This applies even if you cannot get business insurance coverage for certain business risks. File 2013 state taxes However, your actual losses may be deductible. File 2013 state taxes See Publication 547. File 2013 state taxes Loss of earnings. File 2013 state taxes You cannot deduct premiums for a policy that pays for lost earnings due to sickness or disability. File 2013 state taxes However, see the discussion on overhead insurance, item (8), under Deductible Premiums , earlier. File 2013 state taxes Certain life insurance and annuities. File 2013 state taxes For contracts issued before June 9, 1997, you cannot deduct the premiums on a life insurance policy covering you, an employee, or any person with a financial interest in your business if you are directly or indirectly a beneficiary of the policy. File 2013 state taxes You are included among possible beneficiaries of the policy if the policy owner is obligated to repay a loan from you using the proceeds of the policy. File 2013 state taxes A person has a financial interest in your business if the person is an owner or part owner of the business or has lent money to the business. File 2013 state taxes For contracts issued after June 8, 1997, you generally cannot deduct the premiums on any life insurance policy, endowment contract, or annuity contract if you are directly or indirectly a beneficiary. File 2013 state taxes The disallowance applies without regard to whom the policy covers. File 2013 state taxes Partners. File 2013 state taxes If, as a partner in a partnership, you take out an insurance policy on your own life and name your partners as beneficiaries to induce them to retain their investments in the partnership, you are considered a beneficiary. File 2013 state taxes You cannot deduct the insurance premiums. File 2013 state taxes Insurance to secure a loan. File 2013 state taxes If you take out a policy on your life or on the life of another person with a financial interest in your business to get or protect a business loan, you cannot deduct the premiums as a business expense. File 2013 state taxes Nor can you deduct the premiums as interest on business loans or as an expense of financing loans. File 2013 state taxes In the event of death, the proceeds of the policy are generally not taxed as income even if they are used to liquidate the debt. File 2013 state taxes Capitalized Premiums Under the uniform capitalization rules, you must capitalize the direct costs and part of the indirect costs for certain production or resale activities. File 2013 state taxes Include these costs in the basis of property you produce or acquire for resale, rather than claiming them as a current deduction. File 2013 state taxes You recover the costs through depreciation, amortization, or cost of goods sold when you use, sell, or otherwise dispose of the property. File 2013 state taxes Indirect costs include premiums for insurance on your plant or facility, machinery, equipment, materials, property produced, or property acquired for resale. File 2013 state taxes Uniform capitalization rules. File 2013 state taxes   You may be subject to the uniform capitalization rules if you do any of the following, unless the property is produced for your use other than in a business or an activity carried on for profit. File 2013 state taxes Produce real property or tangible personal property. File 2013 state taxes For this purpose, tangible personal property includes a film, sound recording, video tape, book, or similar property. File 2013 state taxes Acquire property for resale. File 2013 state taxes However, these rules do not apply to the following property. File 2013 state taxes Personal property you acquire for resale if your average annual gross receipts are $10 million or less for the 3 prior tax years. File 2013 state taxes Property you produce if you meet either of the following conditions. File 2013 state taxes Your indirect costs of producing the property are $200,000 or less. File 2013 state taxes You use the cash method of accounting and do not account for inventories. File 2013 state taxes More information. File 2013 state taxes   For more information on these rules, see Uniform Capitalization Rules in Publication 538 and the regulations under Internal Revenue Code section 263A. File 2013 state taxes When To Deduct Premiums You can usually deduct insurance premiums in the tax year to which they apply. File 2013 state taxes Cash method. File 2013 state taxes   If you use the cash method of accounting, you generally deduct insurance premiums in the tax year you actually paid them, even if you incurred them in an earlier year. File 2013 state taxes However, see Prepayment , later. File 2013 state taxes Accrual method. File 2013 state taxes   If you use an accrual method of accounting, you cannot deduct insurance premiums before the tax year in which you incur a liability for them. File 2013 state taxes In addition, you cannot deduct insurance premiums before the tax year in which you actually pay them (unless the exception for recurring items applies). File 2013 state taxes For more information about the accrual method of accounting, see chapter 1. File 2013 state taxes For information about the exception for recurring items, see Publication 538. File 2013 state taxes Prepayment. File 2013 state taxes   You cannot deduct expenses in advance, even if you pay them in advance. File 2013 state taxes This rule applies to any expense paid far enough in advance to, in effect, create an asset with a useful life extending substantially beyond the end of the current tax year. File 2013 state taxes   Expenses such as insurance are generally allocable to a period of time. File 2013 state taxes You can deduct insurance expenses for the year to which they are allocable. File 2013 state taxes Example. File 2013 state taxes In 2013, you signed a 3-year insurance contract. File 2013 state taxes Even though you paid the premiums for 2013, 2014, and 2015 when you signed the contract, you can only deduct the premium for 2013 on your 2013 tax return. File 2013 state taxes You can deduct in 2014 and 2015 the premium allocable to those years. File 2013 state taxes Dividends received. File 2013 state taxes   If you receive dividends from business insurance and you deducted the premiums in prior years, at least part of the dividends generally are income. File 2013 state taxes For more information, see Recovery of amount deducted (tax benefit rule) in chapter 1 under How Much Can I Deduct. File 2013 state taxes Prev  Up  Next   Home   More Online Publications
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Page Last Reviewed or Updated: 19-Mar-2014

The File 2013 State Taxes

File 2013 state taxes Publication 542 - Additional Material Prev  Up  Next   Home   More Online Publications