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Form 1040ez More:label_form_201040ez More:taxes

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Form 1040ez More:label_form_201040ez More:taxes

Form 1040ez more:label_form_201040ez more:taxes Publication 535 - Introductory Material Table of Contents IntroductionOrdering forms and publications. Form 1040ez more:label_form_201040ez more:taxes Tax questions. Form 1040ez more:label_form_201040ez more:taxes Future Developments What's New for 2013 What's New for 2014 Reminders Introduction This publication discusses common business expenses and explains what is and is not deductible. Form 1040ez more:label_form_201040ez more:taxes The general rules for deducting business expenses are discussed in the opening chapter. Form 1040ez more:label_form_201040ez more:taxes The chapters that follow cover specific expenses and list other publications and forms you may need. Form 1040ez more:label_form_201040ez more:taxes Comments and suggestions. Form 1040ez more:label_form_201040ez more:taxes   We welcome your comments about this publication and your suggestions for future editions. Form 1040ez more:label_form_201040ez more:taxes   You can send your comments to: Internal Revenue Service Tax Forms and Publications SE:W:CAR:MP:TFP 1111 Constitution Ave. Form 1040ez more:label_form_201040ez more:taxes NW, IR-6526 Washington, DC 20224   We respond to many letters by telephone. Form 1040ez more:label_form_201040ez more:taxes Therefore, it would be helpful if you would include your daytime phone number, including the area code, in your correspondence. Form 1040ez more:label_form_201040ez more:taxes   You can send us comments from www. Form 1040ez more:label_form_201040ez more:taxes irs. Form 1040ez more:label_form_201040ez more:taxes gov/formspubs/. Form 1040ez more:label_form_201040ez more:taxes Click on “More Information” and then on “Give us feedback. Form 1040ez more:label_form_201040ez more:taxes ”   Although we cannot respond individually to each comment received, we do appreciate your feedback and will consider your comments as we revise our tax publications. Form 1040ez more:label_form_201040ez more:taxes Ordering forms and publications. Form 1040ez more:label_form_201040ez more:taxes   Visit www. Form 1040ez more:label_form_201040ez more:taxes irs. Form 1040ez more:label_form_201040ez more:taxes gov/formspubs/ to download forms and publications, call 1-800-829-3676, or write to the address below and receive a response within 10 days after your request is received. Form 1040ez more:label_form_201040ez more:taxes Internal Revenue Service 1201 N. Form 1040ez more:label_form_201040ez more:taxes Mitsubishi Motorway Bloomington, IL 61705-6613 We cannot answer tax questions sent to either the “Comments and suggestions” or “Ordering forms and publications” address. Form 1040ez more:label_form_201040ez more:taxes Tax questions. Form 1040ez more:label_form_201040ez more:taxes   If you have a tax-related question, please go to Help With Tax Questions on IRS. Form 1040ez more:label_form_201040ez more:taxes gov. Form 1040ez more:label_form_201040ez more:taxes If you've looked around our site and still didn't find the answer to your general tax question, please call our toll-free tax assistance line at 1-800-829-1040 for individual tax questions or 1-800-829-4933 for business tax questions. Form 1040ez more:label_form_201040ez more:taxes Future Developments For the latest information about developments related to Publication 535, such as legislation enacted after it was published, go to www. Form 1040ez more:label_form_201040ez more:taxes irs. Form 1040ez more:label_form_201040ez more:taxes gov/pub535. Form 1040ez more:label_form_201040ez more:taxes What's New for 2013 The following items highlight some changes in the tax law for 2013. Form 1040ez more:label_form_201040ez more:taxes Optional safe harbor method to determine the business use of a home deduction. Form 1040ez more:label_form_201040ez more:taxes  Beginning in 2013, you can use the optional safe harbor method to determine the deduction for the business use of your home. Form 1040ez more:label_form_201040ez more:taxes For more information, see chapter 1. Form 1040ez more:label_form_201040ez more:taxes Standard mileage rate. Form 1040ez more:label_form_201040ez more:taxes  Beginning in 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. Form 1040ez more:label_form_201040ez more:taxes 5 cents per mile. Form 1040ez more:label_form_201040ez more:taxes For more information, see chapter 11. Form 1040ez more:label_form_201040ez more:taxes Additional Medicare Tax. Form 1040ez more:label_form_201040ez more:taxes  Beginning in 2013, a 0. Form 1040ez more:label_form_201040ez more:taxes 9% Additional Medicare Tax applies to Medicare wages, railroad retirement (RRTA) compensation, and self-employment income that are more than: $125,000 if married filing separately, $250,000 if married filing jointly, or $200,000 if single, head of household, or qualifying widow(er) with dependent child. Form 1040ez more:label_form_201040ez more:taxes Medicare wages and self-employment income are combined to determine if your income exceeds the threshold. Form 1040ez more:label_form_201040ez more:taxes RRTA compensation should be separately compared to the threshold. Form 1040ez more:label_form_201040ez more:taxes For more information, see chapter 5 or visit www. Form 1040ez more:label_form_201040ez more:taxes irs. Form 1040ez more:label_form_201040ez more:taxes gov and enter the following words in the search box: Additional Medicare Tax. Form 1040ez more:label_form_201040ez more:taxes Retiree drug subsidy. Form 1040ez more:label_form_201040ez more: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). Form 1040ez more:label_form_201040ez more:taxes For more information, visit www. Form 1040ez more:label_form_201040ez more:taxes irs. Form 1040ez more:label_form_201040ez more:taxes gov and enter the following words in the search box: Retiree drug subsidy. Form 1040ez more:label_form_201040ez more:taxes What's New for 2014 The following item highlights a change in the tax law for 2014. Form 1040ez more:label_form_201040ez more:taxes Standard mileage rate. Form 1040ez more:label_form_201040ez more:taxes  Beginning in 2014, the standard mileage rate for the cost of operating your car, van, pickup, or panel truck for each mile of business use is 56 cents per mile. Form 1040ez more:label_form_201040ez more:taxes Film and television productions costs. Form 1040ez more:label_form_201040ez more:taxes  The election to expense film and television production costs does not apply to productions that begin in 2014. Form 1040ez more:label_form_201040ez more:taxes For more information, see chapter 7. Form 1040ez more:label_form_201040ez more:taxes Reminders The following reminders and other items may help you file your tax return. Form 1040ez more:label_form_201040ez more:taxes IRS e-file (Electronic Filing) You can file your tax returns electronically using an IRS e-file option. Form 1040ez more:label_form_201040ez more:taxes The benefits of IRS e-file include faster refunds, increased accuracy, and acknowledgment of IRS receipt of your return. Form 1040ez more:label_form_201040ez more:taxes You can use one of the following IRS e-file options. Form 1040ez more:label_form_201040ez more:taxes Use an authorized IRS e-file provider. Form 1040ez more:label_form_201040ez more:taxes Use a personal computer. Form 1040ez more:label_form_201040ez more:taxes Visit a Volunteer Income Tax Assistance (VITA) or Tax Counseling for the Elderly (TCE) site. Form 1040ez more:label_form_201040ez more:taxes For details on these fast filing methods, see your income tax package. Form 1040ez more:label_form_201040ez more:taxes Form 1099 MISC. Form 1040ez more:label_form_201040ez more:taxes  File Form 1099-MISC, Miscellaneous Income, for each person to whom you have paid during the year in the course of your trade or business at least $600 in rents, services (including parts and materials), prizes and awards, other income payments, medical and health care payments, and crop insurance proceeds. Form 1040ez more:label_form_201040ez more:taxes See the Instructions for Form 1099-MISC for more information and additional reporting requirements. Form 1040ez more:label_form_201040ez more:taxes Photographs of missing children. Form 1040ez more:label_form_201040ez more:taxes  The Internal Revenue Service is a proud partner with the National Center for Missing & Exploited Children. Form 1040ez more:label_form_201040ez more:taxes Photographs of missing children selected by the Center may appear in this publication on pages that would otherwise be blank. Form 1040ez more:label_form_201040ez more:taxes You can help bring these children home by looking at the photographs and calling 1-800-THE-LOST (1-800-843-5678) (24-hours a day, 7 days a week) if you recognize a child. Form 1040ez more:label_form_201040ez more:taxes Prev  Up  Next   Home   More Online Publications
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The Form 1040ez More:label_form_201040ez More:taxes

Form 1040ez more:label_form_201040ez more:taxes Publication 554 - Additional Material Prev  Up  Next   Home   More Online Publications