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1040ez Instructions 2011

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1040ez Instructions 2011

1040ez instructions 2011 Publication 535 - Introductory Material Table of Contents IntroductionOrdering forms and publications. 1040ez instructions 2011 Tax questions. 1040ez instructions 2011 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. 1040ez instructions 2011 The general rules for deducting business expenses are discussed in the opening chapter. 1040ez instructions 2011 The chapters that follow cover specific expenses and list other publications and forms you may need. 1040ez instructions 2011 Comments and suggestions. 1040ez instructions 2011   We welcome your comments about this publication and your suggestions for future editions. 1040ez instructions 2011   You can send your comments to: Internal Revenue Service Tax Forms and Publications SE:W:CAR:MP:TFP 1111 Constitution Ave. 1040ez instructions 2011 NW, IR-6526 Washington, DC 20224   We respond to many letters by telephone. 1040ez instructions 2011 Therefore, it would be helpful if you would include your daytime phone number, including the area code, in your correspondence. 1040ez instructions 2011   You can send us comments from www. 1040ez instructions 2011 irs. 1040ez instructions 2011 gov/formspubs/. 1040ez instructions 2011 Click on “More Information” and then on “Give us feedback. 1040ez instructions 2011 ”   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. 1040ez instructions 2011 Ordering forms and publications. 1040ez instructions 2011   Visit www. 1040ez instructions 2011 irs. 1040ez instructions 2011 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. 1040ez instructions 2011 Internal Revenue Service 1201 N. 1040ez instructions 2011 Mitsubishi Motorway Bloomington, IL 61705-6613 We cannot answer tax questions sent to either the “Comments and suggestions” or “Ordering forms and publications” address. 1040ez instructions 2011 Tax questions. 1040ez instructions 2011   If you have a tax-related question, please go to Help With Tax Questions on IRS. 1040ez instructions 2011 gov. 1040ez instructions 2011 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. 1040ez instructions 2011 Future Developments For the latest information about developments related to Publication 535, such as legislation enacted after it was published, go to www. 1040ez instructions 2011 irs. 1040ez instructions 2011 gov/pub535. 1040ez instructions 2011 What's New for 2013 The following items highlight some changes in the tax law for 2013. 1040ez instructions 2011 Optional safe harbor method to determine the business use of a home deduction. 1040ez instructions 2011  Beginning in 2013, you can use the optional safe harbor method to determine the deduction for the business use of your home. 1040ez instructions 2011 For more information, see chapter 1. 1040ez instructions 2011 Standard mileage rate. 1040ez instructions 2011  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. 1040ez instructions 2011 5 cents per mile. 1040ez instructions 2011 For more information, see chapter 11. 1040ez instructions 2011 Additional Medicare Tax. 1040ez instructions 2011  Beginning in 2013, a 0. 1040ez instructions 2011 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. 1040ez instructions 2011 Medicare wages and self-employment income are combined to determine if your income exceeds the threshold. 1040ez instructions 2011 RRTA compensation should be separately compared to the threshold. 1040ez instructions 2011 For more information, see chapter 5 or visit www. 1040ez instructions 2011 irs. 1040ez instructions 2011 gov and enter the following words in the search box: Additional Medicare Tax. 1040ez instructions 2011 Retiree drug subsidy. 1040ez instructions 2011  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). 1040ez instructions 2011 For more information, visit www. 1040ez instructions 2011 irs. 1040ez instructions 2011 gov and enter the following words in the search box: Retiree drug subsidy. 1040ez instructions 2011 What's New for 2014 The following item highlights a change in the tax law for 2014. 1040ez instructions 2011 Standard mileage rate. 1040ez instructions 2011  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. 1040ez instructions 2011 Film and television productions costs. 1040ez instructions 2011  The election to expense film and television production costs does not apply to productions that begin in 2014. 1040ez instructions 2011 For more information, see chapter 7. 1040ez instructions 2011 Reminders The following reminders and other items may help you file your tax return. 1040ez instructions 2011 IRS e-file (Electronic Filing) You can file your tax returns electronically using an IRS e-file option. 1040ez instructions 2011 The benefits of IRS e-file include faster refunds, increased accuracy, and acknowledgment of IRS receipt of your return. 1040ez instructions 2011 You can use one of the following IRS e-file options. 1040ez instructions 2011 Use an authorized IRS e-file provider. 1040ez instructions 2011 Use a personal computer. 1040ez instructions 2011 Visit a Volunteer Income Tax Assistance (VITA) or Tax Counseling for the Elderly (TCE) site. 1040ez instructions 2011 For details on these fast filing methods, see your income tax package. 1040ez instructions 2011 Form 1099 MISC. 1040ez instructions 2011  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. 1040ez instructions 2011 See the Instructions for Form 1099-MISC for more information and additional reporting requirements. 1040ez instructions 2011 Photographs of missing children. 1040ez instructions 2011  The Internal Revenue Service is a proud partner with the National Center for Missing & Exploited Children. 1040ez instructions 2011 Photographs of missing children selected by the Center may appear in this publication on pages that would otherwise be blank. 1040ez instructions 2011 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. 1040ez instructions 2011 Prev  Up  Next   Home   More Online Publications
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The 1040ez Instructions 2011

1040ez instructions 2011 Index A Accounting method Accrual, Accrual Method, Accrual method. 1040ez instructions 2011 Automatic procedures, Automatic change procedures. 1040ez instructions 2011 Cash, Cash Method, Cash method. 1040ez instructions 2011 Change in, Change in Accounting Method Combination, Combination Method Special, Special Methods Accounting periods, Accounting Periods Accrual method Income - general rule, Income—General Rule Income - special rules, Income—Special Rules Of accounting, Accrual Method Adjusted basis, Adjusted basis. 1040ez instructions 2011 Administrator, Executor or administrator. 1040ez instructions 2011 Alternative fuel vehicle refueling property credit, Alternative fuel vehicle refueling property credit (Form 8911). 1040ez instructions 2011 Alternative motor vehicle credit, Alternative motor vehicle credit (Form 8910). 1040ez instructions 2011 Appeal rights, Appeals. 1040ez instructions 2011 Appreciation, Appreciation. 1040ez instructions 2011 Audits, Examinations (audits). 1040ez instructions 2011 Automobile (see Car expenses) B Bad debts, Bad Debts Barter income, Bartering for Property or Services Basis of property, Basis. 1040ez instructions 2011 Bribes, Expenses You Cannot Deduct Business expenses, Business Expenses Business income, Business Income Business use of your home, Business Use of Your Home C Canceled debt, Canceled Debt Cancellation of qualified real property business debt, Cancellation of qualified real property business debt. 1040ez instructions 2011 Capital gain or loss, Is My Gain or Loss Ordinary or Capital? Car expenses, Car and Truck Expenses, Methods for Deducting Car and Truck Expenses Carbon dioxide sequestration credit, Carbon dioxide sequestration credit (Form 8933). 1040ez instructions 2011 Cash discount, Cash discounts. 1040ez instructions 2011 , Cash discounts. 1040ez instructions 2011 Cash method Expenses, Expenses Income, Income Changing accounting method, Changing accounting method. 1040ez instructions 2011 Charitable contributions, Expenses You Cannot Deduct Child employed by parent, Child employed by parent. 1040ez instructions 2011 Claim for refund, Refunds. 1040ez instructions 2011 Collection of tax, Collections. 1040ez instructions 2011 Combination method of accounting, Combination Method Comments on publication, Comments and suggestions. 1040ez instructions 2011 Condemned property, Condemned property. 1040ez instructions 2011 Consignments, Consignments. 1040ez instructions 2011 Construction allowances, Construction allowances. 1040ez instructions 2011 Cost of goods sold, How To Figure Cost of Goods Sold Credit Alternative fuel vehicle refueling property, Alternative fuel vehicle refueling property credit (Form 8911). 1040ez instructions 2011 Alternative motor vehicle, Alternative motor vehicle credit (Form 8910). 1040ez instructions 2011 Carbon dioxide sequestration, Carbon dioxide sequestration credit (Form 8933). 1040ez instructions 2011 Disabled access, Disabled access credit (Form 8826). 1040ez instructions 2011 Distilled spirits, Distilled spirits credit (Form 8906). 1040ez instructions 2011 Employer-provided childcare, Credit for employer-provided childcare facilities and services (Form 8882). 1040ez instructions 2011 How to claim, How To Claim the Credit Indian coal, Renewable electricity, refined coal, and Indian coal production credit (Form 8835). 1040ez instructions 2011 Investment, Investment credit (Form 3468). 1040ez instructions 2011 Low sulfur diesel fuel production, Low sulfur diesel fuel production credit (Form 8896). 1040ez instructions 2011 Low-income housing, Low-income housing credit (Form 8586). 1040ez instructions 2011 New markets, New markets credit (Form 8874). 1040ez instructions 2011 Nonconventional source fuel, Nonconventional source fuel credit (Form 8907). 1040ez instructions 2011 Orphan drug, Orphan drug credit (Form 8820). 1040ez instructions 2011 Qualified plug-in electric drive motor vehicle, Qualified plug-in electric drive motor vehicle credit (Form 8936). 1040ez instructions 2011 Refined coal, Renewable electricity, refined coal, and Indian coal production credit (Form 8835). 1040ez instructions 2011 Renewable electricity, Renewable electricity, refined coal, and Indian coal production credit (Form 8835). 1040ez instructions 2011 Small employer health insurance premiums, Credit for small employer health insurance premiums (Form 8941). 1040ez instructions 2011 Small employer pension plan startup costs, Credit for small employer pension plan startup costs (Form 8881). 1040ez instructions 2011 Taxes paid on certain employee tips, Credit for employer social security and Medicare taxes paid on certain employee tips (Form 8846). 1040ez instructions 2011 Work opportunity, Work opportunity credit (Form 5884). 1040ez instructions 2011 D Damages, Damages. 1040ez instructions 2011 Debt Bad, Bad Debts Canceled, Canceled Debt Qualified real property business, Qualified real property business debt. 1040ez instructions 2011 Refund offset against, Offset against debts. 1040ez instructions 2011 Definitions Accounting methods, Accounting Methods Accounting periods, Accounting Periods Barter, Bartering for Property or Services Basis, Basis. 1040ez instructions 2011 Business bad debt, Business bad debt. 1040ez instructions 2011 Calendar tax year, Calendar tax year. 1040ez instructions 2011 Cash discount, Cash discounts. 1040ez instructions 2011 , Cash discounts. 1040ez instructions 2011 Disposition of property, What Is a Disposition of Property? Drawing account, Merchandise withdrawn from sale. 1040ez instructions 2011 Entertainment expenses, Entertainment expenses. 1040ez instructions 2011 Fair market value, Fair market value. 1040ez instructions 2011 Fiscal tax year, Fiscal tax year. 1040ez instructions 2011 Fringe benefit, Fringe benefits. 1040ez instructions 2011 Local transportation expenses, Local transportation expenses. 1040ez instructions 2011 Necessary expense, Introduction Net operating loss, Net Operating Losses (NOLs) Nonbusiness bad debt, Nonbusiness bad debts. 1040ez instructions 2011 Ordinary expense, Introduction Principal place of business, Principal place of business. 1040ez instructions 2011 Qualified long-term real property, Qualified long-term real property. 1040ez instructions 2011 Qualified real property business debt, Cancellation of qualified real property business debt. 1040ez instructions 2011 Rent, Rent Expense Restricted property, Other Income Retail space, Retail space. 1040ez instructions 2011 Self-employment (SE) tax, Self-Employment (SE) Tax Sole proprietor, Sole proprietor. 1040ez instructions 2011 Tax home, Local transportation expenses. 1040ez instructions 2011 Trade discount, Trade discounts. 1040ez instructions 2011 , Cash discounts. 1040ez instructions 2011 Travel expenses, Travel, Meals, and Entertainment Depreciation Deduction, Depreciation Listed property, Listed property. 1040ez instructions 2011 Depreciation, recapture, Recapture of depreciation. 1040ez instructions 2011 Direct seller, Direct seller. 1040ez instructions 2011 , Real estate agent or direct seller. 1040ez instructions 2011 Disabled access credit, Disabled access credit (Form 8826). 1040ez instructions 2011 Disposition of property Business property, Introduction Installment sale, Installment sales. 1040ez instructions 2011 , Installment sales. 1040ez instructions 2011 Like-kind exchange, Like-kind exchanges. 1040ez instructions 2011 , Like-kind exchanges. 1040ez instructions 2011 , Exchange of like-kind property. 1040ez instructions 2011 Nontaxable exchange, Nontaxable exchanges. 1040ez instructions 2011 Sale of a business, Sale of a business. 1040ez instructions 2011 Distilled spirits credit, Distilled spirits credit (Form 8906). 1040ez instructions 2011 Dividend income, Interest and Dividend Income Donation of inventory, Donation of inventory. 1040ez instructions 2011 Drawing account, Merchandise withdrawn from sale. 1040ez instructions 2011 Due date of return, When Is My Tax Return Due? E e-file, IRS e-file (Electronic Filing) Economic injury, Economic injury. 1040ez instructions 2011 EFTPS, EFTPS Electronic filing, IRS e-file (Electronic Filing) Employee, Employee. 1040ez instructions 2011 Employee benefit programs, Fringe benefits. 1040ez instructions 2011 Employees' pay, Employees' Pay Employer identification number (EIN), Employer identification number (EIN). 1040ez instructions 2011 Employment taxes About, Employment Taxes Deduction for, Employment taxes. 1040ez instructions 2011 Entertainment expenses, Entertainment expenses. 1040ez instructions 2011 (see Travel expenses) Escrow, payments placed in, Payment placed in escrow. 1040ez instructions 2011 Estimated tax, How Do I Pay Income Tax? Examinations (audits), Examinations (audits). 1040ez instructions 2011 Excise taxes About, Excise Taxes Deduction for, Excise taxes. 1040ez instructions 2011 Executor, Executor or administrator. 1040ez instructions 2011 Expenses, Business Expenses Bad debts, Bad Debts Car, Car and Truck Expenses Depreciation, Depreciation Employees' pay, Employees' Pay Entertainment, Travel, Meals, and Entertainment Home, business use, Business Use of Your Home Insurance, Insurance Interest, Interest Legal and professional fees, Legal and Professional Fees Meals, Travel, Meals, and Entertainment Nondeductible, Expenses You Cannot Deduct Other, Other Expenses You Can Deduct Pension plans, Pension Plans Rent, Rent Expense Taxes, Taxes Travel, Travel, Meals, and Entertainment Truck, Car and Truck Expenses F Fair market value, Fair market value. 1040ez instructions 2011 Filing business taxes, Filing and Paying Business Taxes Fishing crew member, Fishing crew member. 1040ez instructions 2011 , Fishing crew member. 1040ez instructions 2011 Form 1040 (tax return), How Do I File? 1040-ES (estimated tax), How Do I Pay Income Tax? 1040-V (voucher), Balance due. 1040ez instructions 2011 1099-B (barter), Information returns. 1040ez instructions 2011 1099-MISC (miscellaneous), Form 1099-MISC. 1040ez instructions 2011 , Information returns. 1040ez instructions 2011 1128 (change tax year), Change in tax year. 1040ez instructions 2011 2210 (underpayment of estimated tax), Penalty for underpayment of tax. 1040ez instructions 2011 2290 (excise tax for heavy trucks), Form 2290. 1040ez instructions 2011 3115 (change accounting method), Change in Accounting Method 3468 (investment credit), Investment credit (Form 3468). 1040ez instructions 2011 3800 (general business credit), Useful Items - You may want to see: 4562 (depreciation), Form 4562. 1040ez instructions 2011 4684 (casualty and theft), Casualties and thefts. 1040ez instructions 2011 4797 (sale of business property), Dispositions of business property and depreciable property. 1040ez instructions 2011 , Condemned property. 1040ez instructions 2011 , Listed property. 1040ez instructions 2011 4868 (extension), When Is My Tax Return Due? 5884 (work opportunity credit), Work opportunity credit (Form 5884). 1040ez instructions 2011 6251 (alternative minimum tax), Useful Items - You may want to see: 6252 (installment sale), Installment sales. 1040ez instructions 2011 720 (excise tax return), Form 720. 1040ez instructions 2011 8300 (cash payments over $10,000), Form 8300. 1040ez instructions 2011 8586 (low-income housing), Low-income housing credit (Form 8586). 1040ez instructions 2011 8594 (asset acquisition), Sale of a business. 1040ez instructions 2011 8820 (orphan drug credit), Orphan drug credit (Form 8820). 1040ez instructions 2011 8824 (like-kind exchange), Like-kind exchanges. 1040ez instructions 2011 , Like-kind exchanges. 1040ez instructions 2011 8826 (disabled access credit), Disabled access credit (Form 8826). 1040ez instructions 2011 8829 (business in home), Deduction limit. 1040ez instructions 2011 8835 (renewable electricity, coal credit), Renewable electricity, refined coal, and Indian coal production credit (Form 8835). 1040ez instructions 2011 8846 (credit for social security on tip income), Credit for employer social security and Medicare taxes paid on certain employee tips (Form 8846). 1040ez instructions 2011 8857 (innocent spouse), Innocent spouse relief. 1040ez instructions 2011 8874 (new markets credit), New markets credit (Form 8874). 1040ez instructions 2011 8879 (self-selected PIN), Using an Authorized IRS e-file Provider 8881 (pension plan startup costs credit), Credit for small employer pension plan startup costs (Form 8881). 1040ez instructions 2011 8882 (employer-provided childcare credit), Credit for employer-provided childcare facilities and services (Form 8882). 1040ez instructions 2011 8886 (transaction statement), Reminders 8896 (low sulfur diesel fuel production credit), Low sulfur diesel fuel production credit (Form 8896). 1040ez instructions 2011 8906 (distilled spirits credit), Distilled spirits credit (Form 8906). 1040ez instructions 2011 8907 (nonconventional fuel credit), Nonconventional source fuel credit (Form 8907). 1040ez instructions 2011 8910 (alternative vehicle credit), Alternative motor vehicle credit (Form 8910). 1040ez instructions 2011 , Car and Truck Expenses 8911 (alternative fuel refueling property credit), Alternative fuel vehicle refueling property credit (Form 8911). 1040ez instructions 2011 8933 (carbon dioxide sequestration credit), Carbon dioxide sequestration credit (Form 8933). 1040ez instructions 2011 8936 (qualified plug-in electric drive motor vehicle), Qualified plug-in electric drive motor vehicle credit (Form 8936). 1040ez instructions 2011 8941 (small employer health insurance premiums), Credit for small employer health insurance premiums (Form 8941). 1040ez instructions 2011 982 (discharge of indebtedness), Exclusions Schedule C (sole proprietor), How Do I File? Schedule C-EZ (sole proprietor), How Do I File? Schedule SE (self-employment tax), Who must pay self-employment tax. 1040ez instructions 2011 SS-4 (application for EIN), Employer identification number (EIN). 1040ez instructions 2011 SS-5 (application for SSN), Social security number (SSN). 1040ez instructions 2011 W-2 (report wages), Form W-2. 1040ez instructions 2011 W-4 (employee withholding), Employee. 1040ez instructions 2011 W-7 (application for ITIN), Individual taxpayer identification number (ITIN). 1040ez instructions 2011 W-9 (request for TIN), Other payee. 1040ez instructions 2011 Fringe benefits, Fringe benefits. 1040ez instructions 2011 Fuel taxes, Fuel taxes. 1040ez instructions 2011 G Gains and losses, Gains and losses. 1040ez instructions 2011 General business credits, General Business Credits, Business Credits Gross profit Accuracy, Testing Gross Profit Accuracy Additions to, Additions to Gross Profit Guidelines for selected occupations, Guidelines for Selected Occupations (see also Occupations, selected) H Health insurance, deduction for self-employed, Self-employed health insurance deduction. 1040ez instructions 2011 Home, business use of, Business Use of Your Home Hotels, boarding houses, and apartments, Hotels, boarding houses, and apartments. 1040ez instructions 2011 Husband and wife business, Business owned and operated by spouses. 1040ez instructions 2011 I Identification numbers, Identification Numbers Income, Items That Are Not Income (see also Not income) Accounting for your, Accounting for Your Income Barter, Bartering for Property or Services Business, Business Income Damages, Damages. 1040ez instructions 2011 Gains and losses, Gains and losses. 1040ez instructions 2011 Kickbacks, Kickbacks. 1040ez instructions 2011 Kinds of income, Kinds of Income Lost income payments, Lost income payments. 1040ez instructions 2011 Other, Other Income Paid to a third party, Income paid to a third party. 1040ez instructions 2011 Personal property rent, Personal Property Rents Promissory notes, Promissory notes. 1040ez instructions 2011 Recapture of depreciation, Recapture of depreciation. 1040ez instructions 2011 Recovery of items previously deducted, Recovery of items previously deducted. 1040ez instructions 2011 Rental, Real Estate Rents, Personal Property Rents Restricted property, Restricted property. 1040ez instructions 2011 Income tax About, Income Tax Deduction for, Income taxes. 1040ez instructions 2011 How to pay, How Do I Pay Income Tax? Underpayment penalty, Penalty for underpayment of tax. 1040ez instructions 2011 Income tax return, who must file, Do I Have To File an Income Tax Return? Independent contractor, Independent contractor. 1040ez instructions 2011 , Employment Taxes, Sole proprietor or independent contractor. 1040ez instructions 2011 Individual taxpayer identification number (ITIN), Individual taxpayer identification number (ITIN). 1040ez instructions 2011 Information returns, Information Returns Information, How to get more, How To Get More Information Innocent spouse relief, Innocent spouse relief. 1040ez instructions 2011 Installment sales, Installment sales. 1040ez instructions 2011 Insurance Expense, Insurance Nondeductible premiums, Nondeductible premiums. 1040ez instructions 2011 Prepayment, Prepayment. 1040ez instructions 2011 Proceeds, Insurance proceeds. 1040ez instructions 2011 Self-employed health, Self-employed health insurance deduction. 1040ez instructions 2011 Insurance agent Former, Insurance agent, former. 1040ez instructions 2011 Retired, Insurance agent, retired. 1040ez instructions 2011 Interest Expenses, Interest Income, Interest and Dividend Income Inventories, Inventories Investment credit, Investment credit (Form 3468). 1040ez instructions 2011 K Kickbacks, Kickbacks. 1040ez instructions 2011 , Expenses You Cannot Deduct L Lease bonus, Lease bonus. 1040ez instructions 2011 Lease cancellation payments, Lease cancellation payments. 1040ez instructions 2011 Legal fees, Legal and Professional Fees Like-kind exchanges, Like-kind exchanges. 1040ez instructions 2011 , Exchange of like-kind property. 1040ez instructions 2011 Limited liability company, Limited liability company (LLC). 1040ez instructions 2011 Listed property, Listed property. 1040ez instructions 2011 Lobbying expense, Expenses You Cannot Deduct Local transportation expenses, Local transportation expenses. 1040ez instructions 2011 Lodging, Meals and lodging. 1040ez instructions 2011 Long-term capital gain or loss, Is My Capital Gain or Loss Short Term or Long Term? Lost income payments, Lost income payments. 1040ez instructions 2011 Low sulfur diesel fuel production credit, Low sulfur diesel fuel production credit (Form 8896). 1040ez instructions 2011 Low-income housing credit, Low-income housing credit (Form 8586). 1040ez instructions 2011 M Meals, Meals and lodging. 1040ez instructions 2011 (see Travel expenses) Methods for figuring net earnings, Methods for Figuring Net Earnings Mileage rate for vehicles, Standard mileage rate. 1040ez instructions 2011 Motor vehicle, alternative credit, Alternative motor vehicle credit (Form 8910). 1040ez instructions 2011 N Net operating losses, Net Operating Losses (NOLs) Net profit or loss, Introduction New markets credit, New markets credit (Form 8874). 1040ez instructions 2011 Newspaper carrier or distributor, Newspaper carrier or distributor. 1040ez instructions 2011 Newspaper or magazine vendor, Newspaper or magazine vendor. 1040ez instructions 2011 Nonbusiness bad debt, Nonbusiness bad debts. 1040ez instructions 2011 Nonconventional source fuel credit, Nonconventional source fuel credit (Form 8907). 1040ez instructions 2011 Nondeductible insurance premiums, Nondeductible premiums. 1040ez instructions 2011 Nonemployee compensation, Introduction Nontaxable exchanges, Nontaxable exchanges. 1040ez instructions 2011 Not income Appreciation, Appreciation. 1040ez instructions 2011 Consignments, Consignments. 1040ez instructions 2011 Constructions allowances, Construction allowances. 1040ez instructions 2011 Exchange of like-kind property, Exchange of like-kind property. 1040ez instructions 2011 Leasehold improvements, Leasehold improvements. 1040ez instructions 2011 Loans, Loans. 1040ez instructions 2011 Sales tax, Sales tax. 1040ez instructions 2011 Not-for-profit activities, Not-for-Profit Activities Notary public, Notary public. 1040ez instructions 2011 , Notary public. 1040ez instructions 2011 O Occupations, selected Administrator, Executor or administrator. 1040ez instructions 2011 Direct seller, Direct seller. 1040ez instructions 2011 , Real estate agent or direct seller. 1040ez instructions 2011 Executor, Executor or administrator. 1040ez instructions 2011 Fishing crew member, Fishing crew member. 1040ez instructions 2011 Insurance agent, former, Insurance agent, former. 1040ez instructions 2011 Insurance agent, retired, Insurance agent, retired. 1040ez instructions 2011 Newspaper carrier or distributor, Newspaper carrier or distributor. 1040ez instructions 2011 Newspaper or magazine vendor, Newspaper or magazine vendor. 1040ez instructions 2011 Notary public, Notary public. 1040ez instructions 2011 Public official, Public official. 1040ez instructions 2011 Real estate agent, Real estate agent or direct seller. 1040ez instructions 2011 Securities dealer, Securities dealer. 1040ez instructions 2011 Securities trader, Securities trader. 1040ez instructions 2011 Office in the home, Office in the home. 1040ez instructions 2011 (see also Business use of your home) Optional methods, using both, Using Both Optional Methods Ordinary gain or loss, Is My Gain or Loss Ordinary or Capital? Orphan drug credit, Orphan drug credit (Form 8820). 1040ez instructions 2011 P Parking fees, Parking fees and tolls. 1040ez instructions 2011 Partners, husband and wife, Business owned and operated by spouses. 1040ez instructions 2011 Pay, kinds of, Kinds of pay. 1040ez instructions 2011 Paying Business taxes, Filing and Paying Business Taxes Income tax, How Do I Pay Income Tax? Payments to third parties, Payments to third parties. 1040ez instructions 2011 Penalties and fines, Expenses You Cannot Deduct Penalty Failure to file Form 8300, Penalties. 1040ez instructions 2011 Failure to file information returns, Penalties. 1040ez instructions 2011 Failure to furnish correct payee statements, Penalties. 1040ez instructions 2011 Underpayment of tax, Penalty for underpayment of tax. 1040ez instructions 2011 Waiver of, Waiver of penalties. 1040ez instructions 2011 Pension plans, Pension Plans Personal property tax, Personal property tax. 1040ez instructions 2011 Prepaid expense Extends useful life, Prepayment. 1040ez instructions 2011 Rent, Rent paid in advance. 1040ez instructions 2011 Professional fees, Legal and Professional Fees Promissory notes, Promissory notes. 1040ez instructions 2011 Public official, Public official. 1040ez instructions 2011 Punitive damages, Punitive damages. 1040ez instructions 2011 Q Qualified plug-in electric drive motor vehicle credit, Qualified plug-in electric drive motor vehicle credit (Form 8936). 1040ez instructions 2011 Qualified real property business debt, Qualified real property business debt. 1040ez instructions 2011 R Real estate Agent, Real estate agent or direct seller. 1040ez instructions 2011 Dealer, Real estate dealer. 1040ez instructions 2011 Rent, Real Estate Rents Taxes, Real estate taxes. 1040ez instructions 2011 Recovery of items previously deducted, Recovery of items previously deducted. 1040ez instructions 2011 Refund Inquiries, Refund inquiries. 1040ez instructions 2011 Offsets against debts, Offset against debts. 1040ez instructions 2011 Related persons Unreasonable rent, Unreasonable rent. 1040ez instructions 2011 Renewable electricity, refined coal, and Indian coal production credit, Renewable electricity, refined coal, and Indian coal production credit (Form 8835). 1040ez instructions 2011 Rent expense, Rent Expense Rental income, Real Estate Rents Repayment of income, Repayment of income. 1040ez instructions 2011 Reportable transaction disclosure statement, Reminders Reporting self-employment tax, Reporting Self-Employment Tax Restricted property, Restricted property. 1040ez instructions 2011 Retirement plans (see Pension plans) S Salaries, Employees' Pay Sale of a business, Sale of a business. 1040ez instructions 2011 Sale of property, What Is a Disposition of Property? (see also Disposition of property) Sales of assets, Introduction Sales tax, Sales tax. 1040ez instructions 2011 Schedule C, How Do I File? Schedule C-EZ, How Do I File? Schedule SE (Form 1040), Who must pay self-employment tax. 1040ez instructions 2011 Schedule SE, filing requirement, Reporting Self-Employment Tax SE tax About, Self-Employment (SE) Tax Aliens, Aliens. 1040ez instructions 2011 Child employed by parent, Child employed by parent. 1040ez instructions 2011 Church employee, Church employee. 1040ez instructions 2011 Community property income, Community Property Income Deduction for, Self-employment tax. 1040ez instructions 2011 Earning credits, Earning credits in 2013 and 2014. 1040ez instructions 2011 Effects of using an optional method, Effects of using an optional method. 1040ez instructions 2011 Farm optional method, Farm Optional Method Fiscal year filer, Fiscal Year Filer Fishing crew member, Fishing crew member. 1040ez instructions 2011 Gain or loss, Gain or Loss Government employee, State or local government employee. 1040ez instructions 2011 , Foreign government or international organization employee. 1040ez instructions 2011 Joint return, Joint return. 1040ez instructions 2011 Lost income payments, Lost Income Payments Maximum earnings For 2011, What's New for 2013, Maximum earnings subject to SE tax. 1040ez instructions 2011 Subject to, Maximum earnings subject to self-employment tax. 1040ez instructions 2011 Methods for figuring net earnings, Methods for Figuring Net Earnings More than one business, More Than One Business, More than one business. 1040ez instructions 2011 Nonfarm optional method, Nonfarm Optional Method Notary public, Notary public. 1040ez instructions 2011 Optional methods Farm, Farm Optional Method Nonfarm, Nonfarm Optional Method Rate, SE tax rate. 1040ez instructions 2011 Regular method, Regular Method Residing abroad, U. 1040ez instructions 2011 S. 1040ez instructions 2011 citizen or resident alien residing abroad. 1040ez instructions 2011 Special rules and exceptions, Special Rules and Exceptions Tax rate, SE tax rate. 1040ez instructions 2011 Time limit for posting income, The Social Security Administration (SSA) time limit for posting self-employment income. 1040ez instructions 2011 Who must pay, Who Must Pay SE Tax? Why use an optional method, Why use an optional method? Section 179 Deduction, Section 179 deduction. 1040ez instructions 2011 Property, Section 179 property. 1040ez instructions 2011 Securities Dealer, Securities dealer. 1040ez instructions 2011 Trader, Securities trader. 1040ez instructions 2011 Self-employed health insurance deduction, Self-employed health insurance deduction. 1040ez instructions 2011 Self-employment tax (see SE tax) Settlement payments, Settlement payments. 1040ez instructions 2011 Short-term capital gain or loss, Is My Capital Gain or Loss Short Term or Long Term? Signature, electronic, Electronic signatures. 1040ez instructions 2011 Small Business Administration, Small Business Administration Small employer health insurance premiums credit, Credit for small employer health insurance premiums (Form 8941). 1040ez instructions 2011 Social security coverage, Social security coverage. 1040ez instructions 2011 Social security number (SSN), Social security number (SSN). 1040ez instructions 2011 Sole proprietor, Sole proprietor. 1040ez instructions 2011 , Sole proprietor or independent contractor. 1040ez instructions 2011 Sport utility vehicle, Section 179 deduction. 1040ez instructions 2011 Standard mileage rate, Standard mileage rate. 1040ez instructions 2011 For 2011, What's New for 2013 Statutory employee, Statutory employee. 1040ez instructions 2011 Suggestions for publication, Comments and suggestions. 1040ez instructions 2011 SUV, Section 179 deduction. 1040ez instructions 2011 T Tax home, Local transportation expenses. 1040ez instructions 2011 , Travel expenses. 1040ez instructions 2011 Tax preparation fees, Tax preparation fees. 1040ez instructions 2011 Tax refund Claim for, Refunds. 1040ez instructions 2011 Offset against debts, Offset against debts. 1040ez instructions 2011 Tax return How to file, How Do I File? Who must file, Do I Have To File an Income Tax Return? Tax year, Accounting Periods Calendar, Calendar tax year. 1040ez instructions 2011 Change in, Change in tax year. 1040ez instructions 2011 Fiscal, Fiscal tax year. 1040ez instructions 2011 Taxes Deduction for, Taxes Employment, Employment Taxes, Employment taxes. 1040ez instructions 2011 Excise, Excise Taxes, Excise taxes. 1040ez instructions 2011 Fuel, Fuel taxes. 1040ez instructions 2011 Income, Income Tax, Income taxes. 1040ez instructions 2011 Paid on certain employee tips, Credit for employer social security and Medicare taxes paid on certain employee tips (Form 8846). 1040ez instructions 2011 Personal property, Personal property tax. 1040ez instructions 2011 Real estate, Real estate taxes. 1040ez instructions 2011 Sales, Sales tax. 1040ez instructions 2011 Self-employment, Self-Employment (SE) Tax, Self-employment tax. 1040ez instructions 2011 Taxpayer rights, Declaration of Taxpayer Rights Third parties, Payments to, Payments to third parties. 1040ez instructions 2011 Tolls, Parking fees and tolls. 1040ez instructions 2011 Trade discount, Trade discounts. 1040ez instructions 2011 , Trade discounts. 1040ez instructions 2011 Trade or business, Trade or business. 1040ez instructions 2011 Trailer park owner, Trailer park owner. 1040ez instructions 2011 Transportation expenses, Local transportation expenses. 1040ez instructions 2011 Travel expenses, Travel expenses. 1040ez instructions 2011 U Underpayment of tax penalty, Penalty for underpayment of tax. 1040ez instructions 2011 Uniform capitalization rules, Uniform Capitalization Rules W Wages, Employees' Pay Work opportunity credit, Work opportunity credit (Form 5884). 1040ez instructions 2011 Prev  Up     Home   More Online Publications