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Filing 1040x

How To File Tax ReturnFree Online 1040ez FilingFile My 2012 Taxes Online FreeCan You File Your State Taxes For FreeHow To File An Amendment For Taxes2007 Tax FormsHow To File Taxes For 2009Online Tax Forms 1040ezState Tax ReturnsTax Preparation OnlineWww Aarp Org TaxaideE File State Taxes For FreeIrs Form 1040ez Fillable2011 Irs Tax Forms AvailableHow Do I Amend My State Tax ReturnH & R Block Free For MilitaryState Tax Efile FreeHow To Do A 1040x FormDo Military Pay TaxesHrblock TaxcutFree E-file State TaxesFile 2011 California State TaxesHow To File State Income TaxFile 2010 Tax Return LateFiling Back TaxFree 1040ez Filing Online1040ez 2013 FormTurbo Tax 1040nr1040 Ez 2011How To File Amended ReturnHow To File 1040nrMilitary H&r BlockState Tax Return FilingFree Tax Filing For 2010Where Can I Do My State Taxes Online For Free2011 Taxes Efile2010 New Car Tax CreditFree E File 2011 TaxesInstructions For Filing 1040ezTax Form 1040ez Instructions

Filing 1040x

Filing 1040x 5. Filing 1040x   Student Loan Cancellations and Repayment Assistance Table of Contents Introduction Student Loan CancellationQualifying Loans Student Loan Repayment Assistance Introduction Generally, if you are responsible for making loan payments, and the loan is canceled (forgiven), you must include the amount that was forgiven in your gross income for tax purposes. Filing 1040x However, if you fulfill certain requirements, two types of student loan assistance may be tax free. Filing 1040x The types of assistance discussed in this chapter are: Student loan cancellation, and Student loan repayment assistance. Filing 1040x Student Loan Cancellation If your student loan is canceled, you may not have to include any amount in income. Filing 1040x This section describes the requirements for tax-free treatment of canceled student loans. Filing 1040x Qualifying Loans To qualify for tax-free treatment, for the cancellation of your loan, your loan must have been made by a qualified lender to assist you in attending an eligible educational institution and contain a provision that all or part of the debt will be canceled if you work: For a certain period of time, In certain professions, and For any of a broad class of employers. Filing 1040x The cancellation of your loan will not qualify for tax-free treatment if it is cancelled because of services you performed for the educational institution that made the loan or other organization that provided the funds. Filing 1040x See Exception, later. Filing 1040x Eligible educational institution. Filing 1040x   This is an educational institution that maintains a regular faculty and curriculum and normally has a regularly enrolled body of students in attendance at the place where it carries on its educational activities. Filing 1040x Qualified lenders. Filing 1040x   These include the following. Filing 1040x The United States, or an instrumentality thereof. Filing 1040x A state, territory, or possession of the United States, or the District of Columbia, or any political subdivision thereof. Filing 1040x A public benefit corporation that is tax-exempt under section 501(c)(3); and that has assumed control of a state, county, or municipal hospital; and whose employees are considered public employees under state law. Filing 1040x An eligible educational institution, if the loan is made: As part of an agreement with an entity described in (1), (2), (3) under which the funds to make the loan were provided to the educational institution, or Under a program of the educational institution that is designed to encourage its students to serve in occupations with unmet needs or in areas with unmet needs where the services provided by the students (or former students) are for or under the direction of a governmental unit or a tax-exempt section 501(c)(3) organization. Filing 1040x   Occupations with unmet needs include medicine, nursing, teaching, and law. Filing 1040x Section 501(c)(3) organization. Filing 1040x   This is any corporation, community chest, fund, or foundation organized and operated exclusively for one or more of the following purposes. Filing 1040x Charitable. Filing 1040x Religious. Filing 1040x Educational. Filing 1040x Scientific. Filing 1040x Literary. Filing 1040x Testing for public safety. Filing 1040x Fostering national or international amateur sports competition (but only if none of its activities involve providing athletic facilities or equipment). Filing 1040x The prevention of cruelty to children or animals. Filing 1040x Exception. Filing 1040x   The cancellation of your loan does not qualify as tax-free student loan cancellation if your student loan was made by an educational institution and is canceled because of services you performed for the educational institution or other organization that provided the funds. Filing 1040x Refinanced Loan If you refinanced a student loan with another loan from an eligible educational institution or a tax-exempt organization, that loan may also be considered as made by a qualified lender. Filing 1040x The refinanced loan is considered made by a qualified lender if it is made under a program of the refinancing organization that is designed to encourage students to serve in occupations with unmet needs or in areas with unmet needs where the services required of the students are for or under the direction of a governmental unit or a tax-exempt section 501(c)(3) organization. Filing 1040x Student Loan Repayment Assistance Student loan repayments made to you are tax free if you received them for any of the following: The National Health Service Corps (NHSC) Loan Repayment Program (NHSC Loan Repayment Program). Filing 1040x A state education loan repayment program eligible for funds under the Public Health Service Act. Filing 1040x Any other state loan repayment or loan forgiveness program that is intended to provide for the increased availability of health services in under served or health professional shortage areas (as determined by such state). Filing 1040x You cannot deduct the interest you paid on a student loan to the extent payments were made through your participation in the above programs. Filing 1040x Prev  Up  Next   Home   More Online Publications
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1.USA.gov Data

About The Data

1.USA.gov URLs are created whenever anyone shortens a .gov or .mil URL using bitly.

We provide a raw pub/sub feed of data created any time anyone clicks on a 1.USA.gov URL. The pub/sub endpoint responds to http requests for any 1.USA.gov URL and returns a stream of JSON entries, one per line, that represent real-time clicks.

If you are using the 1.USA.gov data and have feedback or want to tell us about your product, please e-mail us.

How to Access The Data

You can access the feed at http://developer.usa.gov/1usagov

Measured Voice stores archives of the raw data. They created this archive in anticipation of the 1.USA.gov Hack Day so other developers could more easily access it.

The JSON data dictionary is as follows:

{
        "a": USER_AGENT, 
        "c": COUNTRY_CODE, # 2-character iso code
        "nk": KNOWN_USER,  # 1 or 0. 0=this is the first time we've seen this browser
        "g": GLOBAL_BITLY_HASH, 
        "h": ENCODING_USER_BITLY_HASH,
        "l": ENCODING_USER_LOGIN,
        "hh": SHORT_URL_CNAME,
        "r": REFERRING_URL,
        "u": LONG_URL,
        "t": TIMESTAMP,
        "gr": GEO_REGION,
        "ll": [LATITUDE, LONGITUDE],
        "cy": GEO_CITY_NAME,
        "tz": TIMEZONE # in http://en.wikipedia.org/wiki/Zoneinfo format
        "hc": TIMESTAMP OF TIME HASH WAS CREATED, 
        "al": ACCEPT_LANGUAGE http://www.w3.org/Protocols/rfc2616/rfc2616-sec14.html#sec14.4 
    }


Code from the 1.USA.gov Hack Day

We held a nationwide 1.USA.gov Hack Day on July 29, 2011 to encourage people to explore the 1.USA.gov data. The following code was created by participants and shared publicly for others to use:

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Projects from the 1.USA.gov Hack Day

A number of items were created in anticipation of and at the Hack Day. Most tools centered around finding popular links, showing links by location, and using click data to enhance security:

  • Popular now - Barg Upender and Adam created a site called PopGov.us that shows which government links are popular in real time.
  • Popularity by day - Measured Voice created GovClicks to show the most popular links per day. GovClicks is built using Gogogon which consumes the 1.USA.Gov click feed and generates daily rankings of URLs.
  • NASA links - Adam Laiacano analyzed 1.USA.gov data and found that 42% of all clicks on 1.USA.gov links go to NASA websites. He created a map that shows that people in Europe are more likely to only click on NASA links, while people in the United States click on links from a wider variety of government links.
  • Across the world - Helmut Hissen made an animation that shows clicks across the globe on 1.USA.gov links from June 2 through July 14. Red flashes represent clicks from non-mobile devices, and green flashes represent clicks from mobile devices. Note that the final NASA Shuttle launch occurred on July 8. There’s a dramatic increase in activity at the 1:24 mark.
  • Map of clicks - Chris Metcalf built a tool that ingests the 1.USA.gov data and feeds it into Data.gov. It also feeds the data into a Google Map to show clicks based on location.
  • Popularity by location - Robert built a tool that searches for the most popular links near your city or within your country.
  • NASA shuttle launch - Bitly created a visualization that shows clicks around the globe that relate to the NASA shuttle launch on July 8.
  • Sharing by domain - Shreyas Karnik looked at which government domains are commonly shortened at a particular point of time and from what location. The resulted in a map showing the location of where the top 10 domains are shared.
  • DNSSEC status - Earl Crane, Scott Rose, and Richard Bullington-McGuire worked on a tool to look at the popularity of 1.USA.gov links against the DNSSEC status of .gov domains. Their project is still in progress, but the code is available to the public (gogogon fork and DNSSEC List Walk).
  • DNSSEC status visualization - Duane Wessels graphed the DNSSEC status of domains by popularity of short URLs from that domain. The size of nodes in the graph represent the number of URLs at or below that name that were shortened. A number of agencies have DNSSEC deployed on their own domains, but employ third party CDN services, such as Akamai, which do not utilize DNSSEC at this point. Scripts and additional results are also available.
  • Twitter mentions - Dmitry Kachaev compared the list of .gov domain names from Data.gov against 1.USA.gov data. He found that only 296 registered domains, out of 1,731, were mentioned on Twitter in the past 60 days. He also created Python code to get archived click data.
  • Creation and clicks - Harlan Harris looked at the time difference between when a link was created and when it was clicked. He created density plots to show the results. Results are available on his blog.
  • Word cloud - Hani Anani used 1.USA.gov data to identify popular government links, and then analyzed the contents with Open Calais to create a word cloud that summarizes popular government topics in near real time.
  • Sonifications - Niki Yoshiuchi from the New York event created a sonification, or audio representation of the data. Joachim Gossmann is also started working on a variety of sonifications.

Terms of Service

By using this data, you agree to the Terms of Service.

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The Filing 1040x

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