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H&r Block File 2010 Taxes

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H&r Block File 2010 Taxes

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

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The IRS seeks to help taxpayers comply with their tax obligations voluntarily and timely. The articles and publications on this page contain research related to taxpayer compliance. Compliance measurement research, also known as the tax gap, examines how much tax is not paid voluntarily and timely. Another set of research looks at the causes of taxpayer compliance.

All files on this page are available in Adobe® PDF format, which requires the free Adobe Acrobat® reader to view and print the file.


Tax Gap

Federal Tax Compliance Research: Individual Income Tax Gap Estimates for 1985, 1988, and 1992

Author:

IRS, Compliance Research

Publication date: April 1996, revised
Written for:

Publication 1415

Federal Tax Compliance Research: Gross and Net Employment Tax Gap Estimates for 1984-1997

Author:

IRS, Research Division

Publication date: October 1993, revised
Written for: Publication 1415-E

Income Tax Compliance Research: Net Tax Gap and Remittance Gap Estimates

Author:

IRS Research Division

Publication date: April 1990, revised
Written for:

Publication 1415


Compliance Analysis

Statistical Analysis of Compliance Using the NRP Data: Detection Controlled Models

Author:

Jonathan Feinstein
Yale University

Publication date: June 2004
Written for: 2004 IRS Research Conference
       
Trends as Changes in Variance: The Case of Tax Noncompliance
Author: Kim M. Bloomquist
IRS
Publication date: June 2003
Written for: 2003 IRS Research Conference
                                                   
IRS's Comprehensive Approach to Compliance Measurement
Authors: Robert E. Brown, IRS, National Research Program,
Mark J. Mazur, IRS, Research, Analysis, and Statistics
Publication date: June 2003
Written for: 2003 National Tax Association Spring Symposium
                                                  
Developing an Econometric Model for Measuring Tax Noncompliance Using Operational Audit Data
Authors: Brian Erard, B. Erard and Associates,
Chih-Chin Ho, IRS
Publication date: August 2002
Written for: 2002 American Statistical Association Conference
                                                                 
Compliance Estimates for Earned Income Tax Credit Claimed on 1999 Returns
Author: IRS
Publication date: June 2002
Written for: 2002 IRS Research Conference
                                                  
Compliance Measurement and Workload Selection with Operational Audit Data
Author: Brian Erard, B. Erard and Associates
Publication date: June 2002
Written for: 2002 IRS Research Conference
                                  
Trends in Book-Tax Income and Balance Sheet Differences
Authors:

Lillian Mills and Kaye Newberry, University of Arizona,
William B. Trautman, IRS, Large and Mid-Size Business Division

Publication date: June 2002
Written for: 2002 IRS Research Conference
                                        
Nonfiler Profiles, Fiscal Year 1993: A Focus on Repeaters
Author: Laura R. Rosage
IRS
Publication date: 1996
Written for: SOI Bulletin, Summer Issue
                                                


Determinants of Taxpayer Compliance

Audit Information Dissemination, Taxpayer Communication, and Compliance: An Experimental Approach
Authors:

James Alm, Georgia State University,
Betty Jackson, University of Colorado at Boulder,
Michael McKee, University of Tennessee at Knoxville

Publication date: June 2004 
Written for: 2004 IRS Research Conference 
    
                          
Criminal Investigation Enforcement Activities and Taxpayer Noncompliance
Author:

Jeffrey Dubin
California Institute of Technology

Publication date: June 2004
Written for: 2004 IRS Research Conference
                                                   
Tax Evasion, Income Inequality and Opportunity Costs of Compliance
Author: Kim M. Bloomquist,
IRS, Office of Research
Publication date: November 2003
Written for: 2003 National Tax Association Annual Conference
                                                  
Economic and Behavioral Determinants of Tax Compliance: Evidence from the 1997 Arkansas Tax Penalty Amnesty Program
Authors: Christina M. Ritsema, Hope College,
Deborah W. Thomas and Gary D. Ferrier, University of Arkansas
Publication date: June 2003
Written for: 2003 IRS Research Conference
                                                                 
The Impact of the IRS on Voluntary Tax Compliance: Preliminary Empirical Results
Author: Alan H. Plumley, Technical Advisor,
IRS, Office of Research
Publication date: November 2002
Written for: 2002 National Tax Association Conference
                                                  
The Determinants of Individual Income Tax Compliance: Estimating the Impacts of Tax Policy, Enforcement and IRS Responsiveness
Author: Alan H. Plumley, Technical Advisor,
IRS, Office of Research
Publication date: November 1996, revised
Written for: IRS Publication 1916



 

 

 

  

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The H&r Block File 2010 Taxes

H&r block file 2010 taxes Publication 957 - Introductory Material Table of Contents Future Developments Introduction Future Developments For the latest information about developments related to Publication 957, such as legislation enacted after it was published, go to www. H&r block file 2010 taxes irs. H&r block file 2010 taxes gov/pub957. H&r block file 2010 taxes Introduction The Social Security Administration (SSA) has special rules for back pay awarded by a court or government agency to enforce a worker protection statute (law). H&r block file 2010 taxes The SSA also has rules for reporting special wage payments made to employees after they retire. H&r block file 2010 taxes These rules enable the SSA to correctly compute an employee's benefits under the social security earnings test. H&r block file 2010 taxes These rules are for social security coverage and benefit purposes only. H&r block file 2010 taxes This publication, written primarily for employers, discusses back pay under a statute and special wage payments. H&r block file 2010 taxes It also explains how to report these payments to the SSA. H&r block file 2010 taxes For more information, visit SSA's website at www. H&r block file 2010 taxes socialsecurity. H&r block file 2010 taxes gov/employer. H&r block file 2010 taxes To get a copy of Form SSA-131, Employer Report of Special Wage Payments, visit SSA's website at www. H&r block file 2010 taxes socialsecurity. H&r block file 2010 taxes gov/online/ssa-131. H&r block file 2010 taxes html. H&r block file 2010 taxes Prev  Up  Next   Home   More Online Publications