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1040ez 2014 Forms

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1040ez 2014 Forms

1040ez 2014 forms 13. 1040ez 2014 forms   How To Get Tax Help Table of Contents Whether it's help with a tax issue, preparing your tax return or a need for a free publication or form, get the help you need the way you want it: online, use a smart phone, call or walk in to an IRS office or volunteer site near you. 1040ez 2014 forms Free help with your tax return. 1040ez 2014 forms   You can get free help preparing your return nationwide from IRS-certified volunteers. 1040ez 2014 forms The Volunteer Income Tax Assistance (VITA) program helps low-to-moderate income, elderly, people with disabilities, and limited English proficient taxpayers. 1040ez 2014 forms The Tax Counseling for the Elderly (TCE) program helps taxpayers age 60 and older with their tax returns. 1040ez 2014 forms Most VITA and TCE sites offer free electronic filing and all volunteers will let you know about credits and deductions you may be entitled to claim. 1040ez 2014 forms In addition, some VITA and TCE sites provide taxpayers the opportunity to prepare their own return with help from an IRS-certified volunteer. 1040ez 2014 forms To find the nearest VITA or TCE site, you can use the VITA Locator Tool on IRS. 1040ez 2014 forms gov, download the IRS2Go app, or call 1-800-906-9887. 1040ez 2014 forms   As part of the TCE program, AARP offers the Tax-Aide counseling program. 1040ez 2014 forms To find the nearest AARP Tax-Aide site, visit AARP's website at www. 1040ez 2014 forms aarp. 1040ez 2014 forms org/money/taxaide or call 1-888-227-7669. 1040ez 2014 forms For more information on these programs, go to IRS. 1040ez 2014 forms gov and enter “VITA” in the search box. 1040ez 2014 forms Internet. 1040ez 2014 forms    IRS. 1040ez 2014 forms gov and IRS2Go are ready when you are —24 hours a day, 7 days a week. 1040ez 2014 forms Download the free IRS2Go app from the iTunes app store or from Google Play. 1040ez 2014 forms Use it to check your refund status, order transcripts of your tax returns or tax account, watch the IRS YouTube channel, get IRS news as soon as it's released to the public, subscribe to filing season updates or daily tax tips, and follow the IRS Twitter news feed, @IRSnews, to get the latest federal tax news, including information about tax law changes and important IRS programs. 1040ez 2014 forms Check the status of your 2013 refund with the Where's My Refund? application on IRS. 1040ez 2014 forms gov or download the IRS2Go app and select the Refund Status option. 1040ez 2014 forms The IRS issues more than 9 out of 10 refunds in less than 21 days. 1040ez 2014 forms Using these applications, you can start checking on the status of your return within 24 hours after we receive your e-filed return or 4 weeks after you mail a paper return. 1040ez 2014 forms You will also be given a personalized refund date as soon as the IRS processes your tax return and approves your refund. 1040ez 2014 forms The IRS updates Where's My Refund? every 24 hours, usually overnight, so you only need to check once a day. 1040ez 2014 forms Use the Interactive Tax Assistant (ITA) to research your tax questions. 1040ez 2014 forms No need to wait on the phone or stand in line. 1040ez 2014 forms The ITA is available 24 hours a day, 7 days a week, and provides you with a variety of tax information related to general filing topics, deductions, credits, and income. 1040ez 2014 forms When you reach the response screen, you can print the entire interview and the final response for your records. 1040ez 2014 forms New subject areas are added on a regular basis. 1040ez 2014 forms  Answers not provided through ITA may be found in Tax Trails, one of the Tax Topics on IRS. 1040ez 2014 forms gov which contain general individual and business tax information or by searching the IRS Tax Map, which includes an international subject index. 1040ez 2014 forms You can use the IRS Tax Map, to search publications and instructions by topic or keyword. 1040ez 2014 forms The IRS Tax Map integrates forms and publications into one research tool and provides single-point access to tax law information by subject. 1040ez 2014 forms When the user searches the IRS Tax Map, they will be provided with links to related content in existing IRS publications, forms and instructions, questions and answers, and Tax Topics. 1040ez 2014 forms Coming this filing season, you can immediately view and print for free all 5 types of individual federal tax transcripts (tax returns, tax account, record of account, wage and income statement, and certification of non-filing) using Get Transcript. 1040ez 2014 forms You can also ask the IRS to mail a return or an account transcript to you. 1040ez 2014 forms Only the mail option is available by choosing the Tax Records option on the IRS2Go app by selecting Mail Transcript on IRS. 1040ez 2014 forms gov or by calling 1-800-908-9946. 1040ez 2014 forms Tax return and tax account transcripts are generally available for the current year and the past three years. 1040ez 2014 forms Determine if you are eligible for the EITC and estimate the amount of the credit with the Earned Income Tax Credit (EITC) Assistant. 1040ez 2014 forms Visit Understanding Your IRS Notice or Letter to get answers to questions about a notice or letter you received from the IRS. 1040ez 2014 forms If you received the First Time Homebuyer Credit, you can use the First Time Homebuyer Credit Account Look-up tool for information on your repayments and account balance. 1040ez 2014 forms Check the status of your amended return using Where's My Amended Return? Go to IRS. 1040ez 2014 forms gov and enter Where's My Amended Return? in the search box. 1040ez 2014 forms You can generally expect your amended return to be processed up to 12 weeks from the date we receive it. 1040ez 2014 forms It can take up to 3 weeks from the date you mailed it to show up in our system. 1040ez 2014 forms Make a payment using one of several safe and convenient electronic payment options available on IRS. 1040ez 2014 forms gov. 1040ez 2014 forms Select the Payment tab on the front page of IRS. 1040ez 2014 forms gov for more information. 1040ez 2014 forms Determine if you are eligible and apply for an online payment agreement, if you owe more tax than you can pay today. 1040ez 2014 forms Figure your income tax withholding with the IRS Withholding Calculator on IRS. 1040ez 2014 forms gov. 1040ez 2014 forms Use it if you've had too much or too little withheld, your personal situation has changed, you're starting a new job or you just want to see if you're having the right amount withheld. 1040ez 2014 forms Determine if you might be subject to the Alternative Minimum Tax by using the Alternative Minimum Tax Assistant on IRS. 1040ez 2014 forms gov. 1040ez 2014 forms Request an Electronic Filing PIN by going to IRS. 1040ez 2014 forms gov and entering Electronic Filing PIN in the search box. 1040ez 2014 forms Download forms, instructions and publications, including accessible versions for people with disabilities. 1040ez 2014 forms Locate the nearest Taxpayer Assistance Center (TAC) using the Office Locator tool on IRS. 1040ez 2014 forms gov, or choose the Contact Us option on the IRS2Go app and search Local Offices. 1040ez 2014 forms An employee can answer questions about your tax account or help you set up a payment plan. 1040ez 2014 forms Before you visit, check the Office Locator on IRS. 1040ez 2014 forms gov, or Local Offices under Contact Us on IRS2Go to confirm the address, phone number, days and hours of operation, and the services provided. 1040ez 2014 forms If you have a special need, such as a disability, you can request an appointment. 1040ez 2014 forms Call the local number listed in the Office Locator, or look in the phone book under United States Government, Internal Revenue Service. 1040ez 2014 forms Apply for an Employer Identification Number (EIN). 1040ez 2014 forms Go to IRS. 1040ez 2014 forms gov and enter Apply for an EIN in the search box. 1040ez 2014 forms Read the Internal Revenue Code, regulations, or other official guidance. 1040ez 2014 forms Read Internal Revenue Bulletins. 1040ez 2014 forms Sign up to receive local and national tax news and more by email. 1040ez 2014 forms Just click on “subscriptions” above the search box on IRS. 1040ez 2014 forms gov and choose from a variety of options. 1040ez 2014 forms    Phone. 1040ez 2014 forms You can call the IRS, or you can carry it in your pocket with the IRS2Go app on your smart phone or tablet. 1040ez 2014 forms Download the free IRS2Go app from the iTunes app store or from Google Play. 1040ez 2014 forms Call to locate the nearest volunteer help site, 1-800-906-9887 or you can use the VITA Locator Tool on IRS. 1040ez 2014 forms gov, or download the IRS2Go app. 1040ez 2014 forms Low-to-moderate income, elderly, people with disabilities, and limited English proficient taxpayers can get free help with their tax return from the nationwide Volunteer Income Tax Assistance (VITA) program. 1040ez 2014 forms The Tax Counseling for the Elderly (TCE) program helps taxpayers age 60 and older with their tax returns. 1040ez 2014 forms Most VITA and TCE sites offer free electronic filing. 1040ez 2014 forms Some VITA and TCE sites provide IRS-certified volunteers who can help prepare your tax return. 1040ez 2014 forms Through the TCE program, AARP offers the Tax-Aide counseling program; call 1-888-227-7669 to find the nearest Tax-Aide location. 1040ez 2014 forms Call the automated Where's My Refund? information hotline to check the status of your 2013 refund 24 hours a day, 7 days a week at 1-800-829-1954. 1040ez 2014 forms If you e-file, you can start checking on the status of your return within 24 hours after the IRS receives your tax return or 4 weeks after you've mailed a paper return. 1040ez 2014 forms The IRS issues more than 9 out of 10 refunds in less than 21 days. 1040ez 2014 forms Where's My Refund? will give you a personalized refund date as soon as the IRS processes your tax return and approves your refund. 1040ez 2014 forms Before you call this automated hotline, have your 2013 tax return handy so you can enter your social security number, your filing status, and the exact whole dollar amount of your refund. 1040ez 2014 forms The IRS updates Where's My Refund? every 24 hours, usually overnight, so you only need to check once a day. 1040ez 2014 forms Note, the above information is for our automated hotline. 1040ez 2014 forms Our live phone and walk-in assistors can research the status of your refund only if it's been 21 days or more since you filed electronically or more than 6 weeks since you mailed your paper return. 1040ez 2014 forms Call the Amended Return Hotline, 1-866-464-2050, to check the status of your amended return. 1040ez 2014 forms You can generally expect your amended return to be processed up to 12 weeks from the date we receive it. 1040ez 2014 forms It can take up to 3 weeks from the date you mailed it to show up in our system. 1040ez 2014 forms Call 1-800-TAX-FORM (1-800-829-3676) to order current-year forms, instructions, publications, and prior-year forms and instructions (limited to 5 years). 1040ez 2014 forms You should receive your order within 10 business days. 1040ez 2014 forms Call TeleTax, 1-800-829-4477, to listen to pre-recorded messages covering general and business tax information. 1040ez 2014 forms If, between January and April 15, you still have questions about the Form 1040, 1040A, or 1040EZ (like filing requirements, dependents, credits, Schedule D, pensions and IRAs or self-employment taxes), call 1-800-829-1040. 1040ez 2014 forms Call using TTY/TDD equipment, 1-800-829-4059 to ask tax questions or order forms and publications. 1040ez 2014 forms The TTY/TDD telephone number is for people who are deaf, hard of hearing, or have a speech disability. 1040ez 2014 forms These individuals can also contact the IRS through relay services such as the Federal Relay Service. 1040ez 2014 forms    Walk-in. 1040ez 2014 forms You can find a selection of forms, publications and services — in-person. 1040ez 2014 forms Products. 1040ez 2014 forms You can walk in to some post offices, libraries, and IRS offices to pick up certain forms, instructions, and publications. 1040ez 2014 forms Some IRS offices, libraries, and city and county government offices have a collection of products available to photocopy from reproducible proofs. 1040ez 2014 forms Services. 1040ez 2014 forms You can walk in to your local TAC for face-to-face tax help. 1040ez 2014 forms An employee can answer questions about your tax account or help you set up a payment plan. 1040ez 2014 forms Before visiting, use the Office Locator tool on IRS. 1040ez 2014 forms gov, or choose the Contact Us option on the IRS2Go app and search Local Offices for days and hours of operation, and services provided. 1040ez 2014 forms    Mail. 1040ez 2014 forms You can send your order for forms, instructions, and publications to the address below. 1040ez 2014 forms You should receive a response within 10 business days after your request is received. 1040ez 2014 forms Internal Revenue Service 1201 N. 1040ez 2014 forms Mitsubishi Motorway Bloomington, IL 61705-6613    The Taxpayer Advocate Service Is Here to Help You. 1040ez 2014 forms The Taxpayer Advocate Service (TAS) is your voice at the IRS. 1040ez 2014 forms Our job is to ensure that every taxpayer is treated fairly and that you know and understand your rights. 1040ez 2014 forms   What can TAS do for you? We can offer you free help with IRS problems that you can't resolve on your own. 1040ez 2014 forms We know this process can be confusing, but the worst thing you can do is nothing at all! TAS can help if you can't resolve your tax problem and: Your problem is causing financial difficulties for you, your family, or your business. 1040ez 2014 forms You face (or your business is facing) an immediate threat of adverse action. 1040ez 2014 forms You've tried repeatedly to contact the IRS but no one has responded, or the IRS hasn't responded by the date promised. 1040ez 2014 forms   If you qualify for our help, you'll be assigned to one advocate who'll be with you at every turn and will do everything possible to resolve your problem. 1040ez 2014 forms Here's why we can help: TAS is an independent organization within the IRS. 1040ez 2014 forms Our advocates know how to work with the IRS. 1040ez 2014 forms Our services are free and tailored to meet your needs. 1040ez 2014 forms We have offices in every state, the District of Columbia, and Puerto Rico. 1040ez 2014 forms   How can you reach us? If you think TAS can help you, call your local advocate, whose number is in your local directory and at Taxpayer Advocate, or call us toll-free at 1-877-777-4778. 1040ez 2014 forms   How else does TAS help taxpayers?  TAS also works to resolve large-scale, systemic problems that affect many taxpayers. 1040ez 2014 forms If you know of one of these broad issues, please report it to us through our Systemic Advocacy Management System. 1040ez 2014 forms Low Income Taxpayer Clinics. 1040ez 2014 forms   Low Income Taxpayer Clinics (LITCs) serve individuals whose income is below a certain level and need to resolve tax problems such as audits, appeals, and tax collection disputes. 1040ez 2014 forms Some clinics can provide information about taxpayer rights and responsibilities in different languages for individuals who speak English as a second language. 1040ez 2014 forms Visit Taxpayer Advocate or see IRS Publication 4134, Low Income Taxpayer Clinic List. 1040ez 2014 forms Prev  Up  Next   Home   More Online Publications
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Published Volume Cap Limit for Tribal Economic Development Bonds

The Published Volume Cap Limit for the period commencing February 1, 2014 is $269,406,942 (20% of the amount of available volume cap of $1,347,034,705 determined as described in the Notice 2012-48).

In Notice 2012-48, 2012-31 I.R.B. 102 (July 30, 2012), the Treasury Department and the IRS provided guidance regarding applications for allocations of the available amount of national bond volume limitation authority (volume cap) for tribal economic development bonds. The Notice provides that, except as otherwise provided in the Notice, for applications filed with the IRS that meet the requirements detailed in the Notice, the IRS will allocate an amount of available volume cap equal to the amount requested in the application on a first-come, first-served basis by order of submission date (as defined in the Notice).

The Notice also provides that no Indian tribal government will receive an allocation of volume cap that would cause the aggregate amount of volume cap allocated to that Indian tribal government pursuant to the Notice (not including certain amounts forfeited as described in the notice) to exceed the Published Volume Cap Limit in effect for the period that includes the submission date. The Published Volume Cap Limit for any period is the greater of (1) 20% of the amount of available volume cap as of the first day of such period (determined as described in the Notice); or (2) $100 million.

For purposes of this limitation, an Indian tribal government includes the Indian tribal government, together with any political subdivisions of the Indian tribal government, and any entities controlled by the Indian tribal government. An application that requests an allocation of volume cap in an amount that would cause the Published Volume Cap Limit in effect on the date of submission to be exceeded will be treated as incomplete until the day the applicant supplements the application in a manner that complies with the requirements of the notice and does not cause such limit to be exceeded.

In accordance with the Notice, the IRS plans to publish updated Published Volume Cap Limits on the IRS website at Information for Tax Exempt Bonds.

Page Last Reviewed or Updated: 01-Feb-2014

The 1040ez 2014 Forms

1040ez 2014 forms Publication 334 - Introductory Material Table of Contents IntroductionOrdering forms and publications. 1040ez 2014 forms Tax questions. 1040ez 2014 forms Future Developments What's New for 2013 What's New for 2014 Reminders Photographs of Missing Children Introduction The purpose of this publication is to provide general information about the federal tax laws that apply to small business owners who are sole proprietors and to statutory employees. 1040ez 2014 forms This publication has information on business income, expenses, and tax credits that may help you file your income tax return. 1040ez 2014 forms Are you self-employed?   You are self-employed if you carry on a trade or business as a sole proprietor or an independent contractor. 1040ez 2014 forms Sole proprietor. 1040ez 2014 forms   A sole proprietor is someone who owns an unincorporated business by himself or herself. 1040ez 2014 forms However, if you are the sole member of a domestic limited liability company (LLC), you are not a sole proprietor if you elect to treat the LLC as a corporation. 1040ez 2014 forms Trade or business. 1040ez 2014 forms    A trade or business is generally an activity carried on to make a profit. 1040ez 2014 forms The facts and circumstances of each case determine whether or not an activity is a trade or business. 1040ez 2014 forms You do not need to actually make a profit to be in a trade or business as long as you have a profit motive. 1040ez 2014 forms You do need to make ongoing efforts to further the interests of your business. 1040ez 2014 forms   You do not have to carry on regular full-time business activities to be self-employed. 1040ez 2014 forms Having a part-time business in addition to your regular job or business may be self-employment. 1040ez 2014 forms Independent contractor. 1040ez 2014 forms    People such as doctors, dentists, veterinarians, lawyers, accountants, contractors, subcontractors, public stenographers, or auctioneers who are in an independent trade, business, or profession in which they offer their services to the general public are generally independent contractors. 1040ez 2014 forms However, whether they are independent contractors or employees depends on the facts in each case. 1040ez 2014 forms The general rule is that an individual is an independent contractor if the payer has the right to control or to direct only the result of the work and not how it will be done. 1040ez 2014 forms The earnings of a person who is working as an independent contractor are subject to self-employment tax. 1040ez 2014 forms For more information on determining whether you are an employee or independent contractor, see Publication 15-A, Employer's Supplemental Tax Guide. 1040ez 2014 forms Statutory employee. 1040ez 2014 forms   A statutory employee has a checkmark in box 13 of his or her Form W-2, Wage and Tax Statement. 1040ez 2014 forms Statutory employees use Schedule C or C-EZ to report their wages and expenses. 1040ez 2014 forms Limited liability company (LLC). 1040ez 2014 forms   A limited liability company (LLC) is an entity formed under state law by filing articles of organization. 1040ez 2014 forms Generally, a single-member LLC is disregarded as an entity separate from its owner and reports its income and deductions on its owner's federal income tax return. 1040ez 2014 forms An owner who is an individual may use Schedule C or C-EZ. 1040ez 2014 forms Business owned and operated by spouses. 1040ez 2014 forms   If you and your spouse jointly own and operate an unincorporated business and share in the profits and losses, you are partners in a partnership, whether or not you have a formal partnership agreement. 1040ez 2014 forms Do not use Schedule C or C-EZ. 1040ez 2014 forms Instead, file Form 1065, U. 1040ez 2014 forms S. 1040ez 2014 forms Return of Partnership Income. 1040ez 2014 forms For more information, see Publication 541, Partnerships. 1040ez 2014 forms    Exception—Community income. 1040ez 2014 forms If you and your spouse wholly own an unincorporated business as community property under the community property laws of a state, foreign country, or U. 1040ez 2014 forms S. 1040ez 2014 forms possession, you can treat the business either as a sole proprietorship or a partnership. 1040ez 2014 forms The only states with community property laws are Arizona, California, Idaho, Louisiana, Nevada, New Mexico, Texas, Washington, and Wisconsin. 1040ez 2014 forms A change in your reporting position will be treated as a conversion of the entity. 1040ez 2014 forms    Exception—Qualified joint venture. 1040ez 2014 forms If you and your spouse each materially participate as the only members of a jointly owned and operated business, and you file a joint return for the tax year, you can make a joint election to be treated as a qualified joint venture instead of a partnership for the tax year. 1040ez 2014 forms Making this election will allow you to avoid the complexity of Form 1065 but still give each spouse credit for social security earnings on which retirement benefits are based. 1040ez 2014 forms For an explanation of "material participation," see the Instructions for Schedule C, line G. 1040ez 2014 forms   To make this election, you must divide all items of income, gain, loss, deduction, and credit attributable to the business between you and your spouse in accordance with your respective interests in the venture. 1040ez 2014 forms Each of you must file a separate Schedule C or C-EZ and a separate Schedule SE. 1040ez 2014 forms For more information, see Qualified Joint Ventures in the Instructions for Schedule SE. 1040ez 2014 forms This publication does not cover the topics listed in the following table. 1040ez 2014 forms    IF you need information about: THEN you should see: Corporations Publication 542 Farming Publication 225 Fishermen (Capital Construction Fund)  Publication 595 Partnerships Publication 541 Passive activities Publication 925 Recordkeeping Publication 583 Rental Publication 527 S corporations Instructions for Form 1120S What you need to know. 1040ez 2014 forms   Table A provides a list of questions you need to answer to help you meet your federal tax obligations. 1040ez 2014 forms After each question is the location in this publication where you will find the related discussion. 1040ez 2014 forms Table A. 1040ez 2014 forms What You Need To Know About Federal Taxes (Note. 1040ez 2014 forms The following is a list of questions you may need to answer so you can fill out your federal income tax return. 1040ez 2014 forms Chapters are given to help you find the related discussion in this publication. 1040ez 2014 forms ) What must I know   Where to find the answer   What kinds of federal taxes do I have to pay? How do I pay them?   See chapter 1. 1040ez 2014 forms What forms must I file?   See chapter 1. 1040ez 2014 forms What must I do if I have employees?   See Employment Taxes in chapter 1. 1040ez 2014 forms Do I have to start my tax year in January, or can I start it in any other month?   See Accounting Periods in chapter 2. 1040ez 2014 forms What method can I use to account for my income and expenses?   See Accounting Methods in chapter 2. 1040ez 2014 forms What kinds of business income do I have to report on my tax return?   See chapter 5. 1040ez 2014 forms What kinds of business expenses can I deduct on my tax return?   See Business Expenses in chapter 8. 1040ez 2014 forms What kinds of expenses are not deductible as business expenses?   See Expenses You Cannot Deduct in chapter 8. 1040ez 2014 forms What happens if I have a business loss? Can I deduct it?   See chapter 9. 1040ez 2014 forms What must I do if I disposed of business property during the year?   See chapter 3. 1040ez 2014 forms What are my rights as a taxpayer?   See chapter 11. 1040ez 2014 forms Where do I go if I need help with federal tax matters?   See chapter 12. 1040ez 2014 forms IRS mission. 1040ez 2014 forms   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. 1040ez 2014 forms Comments and suggestions. 1040ez 2014 forms   We welcome your comments about this publication and your suggestions for future editions. 1040ez 2014 forms   You can write to us at the following address:  Internal Revenue Service Tax Forms and Publications Division 1111 Constitution Ave. 1040ez 2014 forms NW, IR-6526 Washington, DC 20224   We respond to many letters by telephone. 1040ez 2014 forms Therefore, it would be helpful if you would include your daytime phone number, including the area code, in your correspondence. 1040ez 2014 forms   You can send your comments from www. 1040ez 2014 forms irs. 1040ez 2014 forms gov/formspubs/. 1040ez 2014 forms Click on “More Information” then on “Comment on Tax Forms and Publications. 1040ez 2014 forms ”   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. 1040ez 2014 forms Ordering forms and publications. 1040ez 2014 forms   Visit  www. 1040ez 2014 forms irs. 1040ez 2014 forms 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. 1040ez 2014 forms  Internal Revenue Service 1201 N. 1040ez 2014 forms Mitsubishi Motorway Bloomington, IL 61705-6613 Tax questions. 1040ez 2014 forms   If you have a tax question, check the information available on IRS. 1040ez 2014 forms gov or call 1-800-829-1040. 1040ez 2014 forms We cannot answer tax questions sent to either of the above addresses. 1040ez 2014 forms Future Developments For the latest information about developments related to Publication 334, such as legislation enacted after it was published, go to www. 1040ez 2014 forms irs. 1040ez 2014 forms gov/pub334. 1040ez 2014 forms What's New for 2013 The following are some of the tax changes for 2013. 1040ez 2014 forms For information on other changes, go to IRS. 1040ez 2014 forms gov. 1040ez 2014 forms Tax rates. 1040ez 2014 forms . 1040ez 2014 forms  For tax years beginning in 2013, the social security part of the self-employment tax increases to 12. 1040ez 2014 forms 4%. 1040ez 2014 forms The Medicare part of the tax remains at 2. 1040ez 2014 forms 9%. 1040ez 2014 forms As a result, the self-employment tax is 15. 1040ez 2014 forms 3%. 1040ez 2014 forms Maximum net earnings. 1040ez 2014 forms  The maximum net self-employment earnings subject to the social security part of the self-employment tax increases to $113,700 for 2013. 1040ez 2014 forms There is no maximum limit on earnings subject to the Medicare part. 1040ez 2014 forms Standard mileage rate. 1040ez 2014 forms  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. 1040ez 2014 forms 5 cents per mile. 1040ez 2014 forms For more information, see Car and Truck Expenses in chapter 8. 1040ez 2014 forms Simplified method for business use of home deduction. 1040ez 2014 forms . 1040ez 2014 forms  The IRS now provides a simplified method to determine your expenses for business use of your home. 1040ez 2014 forms For more information, see Business Use of Your Home in chapter 8. 1040ez 2014 forms What's New for 2014 The following are some of the tax changes for 2014. 1040ez 2014 forms For information on other changes, go to IRS. 1040ez 2014 forms gov. 1040ez 2014 forms Standard mileage rate. 1040ez 2014 forms  For 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. 1040ez 2014 forms Self-employment tax. 1040ez 2014 forms  The maximum net self-employment earnings subject to the social security part of the self-employment tax is $117,000 for 2014. 1040ez 2014 forms Reminders Accounting methods. 1040ez 2014 forms  Certain small business taxpayers may be eligible to adopt or change to the cash method of accounting and may not be required to account for inventories. 1040ez 2014 forms For more information, see Inventories in chapter 2. 1040ez 2014 forms Reportable transactions. 1040ez 2014 forms  You must file Form 8886, Reportable Transaction Disclosure Statement, to report certain transactions. 1040ez 2014 forms You may have to pay a penalty if you are required to file Form 8886 but do not do so. 1040ez 2014 forms You may also have to pay interest and penalties on any reportable transaction understatements. 1040ez 2014 forms Reportable transactions include: Transactions the same as or substantially similar to tax avoidance transactions identified by the IRS, Transactions offered to you under conditions of confidentiality for which you paid an advisor a minimum fee, Transactions for which you have, or a related party has, contractual protection against disallowance of the tax benefits, Transactions that result in losses of at least $2 million in any single tax year ($50,000 if from certain foreign currency transactions) or $4 million in any combination of tax years, and Transactions the same or substantially similar to one of the types of transactions the IRS has identified as a transaction of interest. 1040ez 2014 forms For more information, see the Instructions for Form 8886. 1040ez 2014 forms Photographs of Missing Children The Internal Revenue Service is a proud partner with the National Center for Missing and Exploited Children. 1040ez 2014 forms Photographs of missing children selected by the Center may appear in this publication on pages that would otherwise be blank. 1040ez 2014 forms 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. 1040ez 2014 forms Prev  Up  Next   Home   More Online Publications