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