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Affordable Care Act of 2010: News Releases, Multimedia and Legal Guidance

Check this page for updates 

News Releases

  • IR-2014-27, IRS Encourages Small Employers to Check Out Small Business Health Care Tax Credit; Helpful Resources, Tax Tips Available on IRS.gov
  • IR-2014-19, IRS Offers Health Care Tax Tips to Help Individuals Understand Tax Provisions in the Affordable Care Act
  • IR-2012-33: IRS Encourages Small Employers to Check Out Small Business Health Care Tax Credit
  • IR-2011-120, Filing Deadline Extended to March 30 for Some Tax-Exempt Organizations
  • IR-2011-92, Treasury, IRS Seek Public Input on Certain Employer Provisions of the Affordable Care Act
  • IR-2011-90, As Tax Filing Extension Deadlines Near, IRS and HHS Announce New Round of Outreach to Small Businesses and Practitioners About the Small Business Health Care Tax Credit
  • IR-2011-50, Treasury, IRS Seek Public Input on Certain Employer Provisions of the Affordable Care Act
  • IR-2011-31, IRS Issues Interim Guidance on Informational Reporting of Employer-Sponsored Health Coverage; Reporting is Voluntary for All Employers for 2011 and Small Employers for 2012
  • IR-2010-128, IRS Offers New Guidance on FSA and HRA Debit Cards
  • IR-2010-117, IRS Helps Small Employers Claim New Health Care Tax Credit; Forms and Additional Guidance Now Available on Small Business Health Care Tax Credit
  • IR-2010-103, IRS Releases Draft W-2 Form for 2011; Announces Relief for Employers
  • IR-2010-100, IRS Issues Guidance on Expanded Adoption Credit Available for Tax-Year 2010
  • IR-2010-96, IRS Releases Form to Help Small Businesses Claim New Health Care Tax Credit
  • IR-2010-95, IRS Issues Guidance Explaining 2011 Changes to Flexible Spending Arrangements
  • IR-2010-79, IRS Requests Public Input on Expanded Information Reporting Requirement
  • IR-2010-76, IRS Begins Accepting Applications for Qualifying Therapeutic Discovery Project Program
  • IR-2010-74, Affordable Care Act Provides Expanded Tax Benefit to Health Professionals Working in Underserved Areas
  • IR-2010-73, IRS Issues Regulations on 10-Percent Tax on Tanning Services Effective July 1
  • IR-2010-69, Recent Legislation Offers Special Tax Incentives for Small Businesses to Provide Health Care, Hire New Workers
  • IR-2010-63, Offers Details on New Small Business Health Care Tax Credit
  • IR-2010-53, Tax-Free Employer-Provided Health Coverage Now Available for Children under Age 27
  • IR-2010-48, IRS Reaches Out to Millions of Employers on Benefits of New Health Care Tax Credit
  • IR-2010-38, New for 2010: Tax Credit Helps Small Employers Provide Health Insurance Coverage

Additional Materials

  • Treasury Department, FACT SHEET: Final Regulations Implementing Information Reporting for Employers and Insurers under the Affordable Care Act (ACA)
  • Publication 5093, Health Care Law Online Resources
  • Publication 5120; Facts about the Premium Tax Credit; Your Credit, Your Choice – Get it Now or Get it Later  English | Spanish
  • Publication 5121; Facts about the Premium Tax Credit; Need help paying for health insurance premiums?  English | Spanish
  • IRC § 7216, Disclosure or Use of Information by Tax Return Preparers, questions and answers
  • Fact Sheet 2011-11, Tax-Exempt Organizations Participating in the Medicare Shared Savings Program through Accountable Care Organizations
  • Treasury Department fact sheet on health insurance premium tax credit
  • Fact Sheet 2011-02, Tax Changes for Small Businesses
  • Publication 4894, Affordable Care Act Tax Provisions and the IRS
  • Flyer on the adoption tax credit
  • Flyer on changes to health care plans, including FSAs.
  • Flyer on the small business health care tax credit for small employers: English | Spanish
  • 3 Simple Steps fact sheet for small employers
  • Small business health care tax credit scenarios for small employers
  • Health care postcard notice for small employers

Tax Tips

Videos

  • Tanning Tax Fitness Center Exception: English | ASL

Podcasts

Webinars

Legal Guidance

Announcements

Notices

  • Notice 2014-24, Health Insurance Providers Fee; Procedural and Administrative Guidance
  • Notice 2014-23, Eligibility for Premium Tax Credit for Victims of Domestic Abuse
  • Notice 2014-10, Section 5000A Transition Relief for Individuals with Certain Government-Sponsored Limited-Benefit Health Coverage
  • Notice 2014-2, Reliance on Proposed Regulations for Tax-exempt Hospitals
  • Notice 2014-3, Proposed Procedures for Charitable Hospitals to Correct and Disclose Failures to Meet § 501(r)
  • Notice 2014-6, Section 45R – Transition Relief with Respect to the Tax Credit for Employee Health Insurance Expenses of Certain Small Employers
  • Notice 2013-76, Health Insurance Providers Fee; Procedural and Administrative Guidance
  • Notice 2013-71, Modification of “Use-or-Lose” Rule For Health Flexible Spending Arrangements (FSAs) and Clarification Regarding 2013-2014 Non-Calendar Year Salary Reduction Elections Under § 125 Cafeteria Plans
  • Notice 2013-54, Application of Market Reform and other Provisions of the Affordable Care Act to HRAs, Health FSAs, and Certain other Employer Healthcare Arrangements
  • Notice 2013-57, Preventive health services required under Public Health Service Act section 2713 and preventive care for purposes of Health Savings Accounts
  • Notice 2013-51, Branded Prescription Drug Fee; Guidance for the 2014 Fee Year
  • Notice 2013-45, Transition Relief for 2014 Under §§ 6055 (§ 6055 Information Reporting), 6056 (§ 6056 Information Reporting) and 4 980H (Employer Shared Responsibility Provisions)
  • Notice 2013-42, Transition Relief for Employees and Related Individuals Eligible to Enroll in Eligible Employer-Sponsored Health Plans for Non-Calendar Plan Years that Begin in 2013 and End in 2014
  • Notice-2013-41, Eligibility for Minimum Essential Coverage for Purposes of the Premium Tax Credit
  • Notice 2012-77, Interim Guidance and Request for Comments; Medical Device Excise Tax; Manufacturers Excise Taxes; Constructive Sale Price; Deposit Penalties
  • Notice 2012-59, Guidance on 90-Day Waiting Period Limitation Under Public Health Service Act § 2708
  • Notice 2012-58, Determining Full-Time Employees for Purposes of Shared Responsibility for Employers Regarding Health Coverage (§ 4980H)
  • Notice Requesting Information Regarding Stop Loss Insurance
  • Notice 2012-40, Health flexible spending arrangements not subject to $2,500 limit on salary reduction contributions for plan years beginning before 2013 and comments requested on potential modification of use-or-lose rule.
  • Notice 2012-37, Extension of Interim Guidance on Modification of Section 833 Treatment of Certain Health Organizations
  • Notice 2012-33, Request for Comments on Reporting by Applicable Large Employers on Health Insurance Coverage Under Employer-Sponsored Plans
  • Notice 2012-32, Request for Comments on Reporting of Health Insurance Coverage
  • Notice 2012-31, Minimum Value of an Employer-Sponsored Health Plan
  • Notice 2012-17, Frequently Asked Questions from Employers Regarding Automatic Enrollment, Employer Shared responsibility, and Waiting Periods
  • Notice 2012-9, Interim Guidance on Informational Reporting to Employees of the Cost of Their Group Health Insurance Coverage
  • Notice 2012-4, Certain Filing Changes for Tax-Exempt Organizations
  • Notice 2011-92, Branded Prescription Drug Fee; Guidance for the 2012 Fee Year
  • Notice 2011-73, Request for Comments on Health Coverage Affordability Safe Harbor for Employers (Section 4980H)
  • Notice Soliciting Comments on Summary of Benefits and Coverage and Uniform Glossary — Templates, Instructions, and Related Materials Under the Public Health Service Act
  • Notice 2011-52, Notice and Request for Comments Regarding the Community Health Needs Assessment Requirements for Tax-exempt Hospitals
  • Notice 2011-51, Extension of Interim Guidance on Modification of Section 833 Treatment of Certain Health Organizations
  • Notice 2011-46, Deferral of Dates Related to the 2011 Branded Prescription Drug Fee
  • Notice 2011-36, Request for Comments on Shared Responsibility for Employers Regarding Health Coverage (Section 4980H)
  • Notice 2011-35, Request for Comments on Funding of Patient-Centered Outcomes Research Through Fees Payable by Issuers of Health Insurance Policies and Self-Insured Health Plan Sponsors
  • Notice 2011-28, Interim Guidance on Informational Reporting to Employees of the Cost of Their Group Health Insurance Coverage
  • Notice 2011-23, Request for Comments Regarding Application of § 501(c)(29) of the Internal Revenue Code
  • Notice 2011-20, which solicits written comments regarding what additional guidance, if any, is needed for tax-exempt organizations participating in the Medicare shared savings program (MSSP) through an accountable care organization (ACO).
  • Notice 2011-5, Section 105: Amounts Received under Accident and Health Plans; Section 106: Contributions by Employers to Accident and Health Plans; Section 125: Cafeteria Plans
  • Notice 2011-4, Certain Changes in Method of Accounting for Organizations to which Section 833 Applies
  • Notice 2011-2, Guidance on the Application of Section 162(m)(6)
  • Notice 2011-1, Affordable Care Act Nondiscrimination Provisions Applicable to Insured Group Health Plans
  • Notice 2010-89, Request for Comments Regarding the Excise Tax on Medical Devices
  • Notice 2010-82, Tax Credit for Employee Health Insurance Expenses of Small Employers
  • Notice 2010-79, Modification of Section 833 Treatment of Certain Health Organizations
  • Notice 2010-71, Branded Prescription Drug Sales
  • Notice 2010-69, Interim Relief with Respect to Form W-2 Reporting of the Cost of Coverage of Group Health Insurance Under § 6051(a)(14)
  • Notice 2010-66, Interim Guidance on the Adoption Credit.
  • Notice 2010-63, Request for Comments on Requirements Prohibiting Discrimination in Favor of Highly Compensated Individuals in Insured Group Health Plans
  • Notice 2010-59, IRS Issues Guidance Explaining 2011 Changes to Flexible Spending Arrangements
  • Notice 2010-51, Information Reporting Under the Amendments to Section 6041 for Payments to Corporations and Payments of Gross Proceeds and With Respect to Property (Note: The amendments referenced in this notice were repealed in April 2011.)
  • Notice 2010-45, Qualifying Therapeutic Discovery Project Credit
  • Notice 2010-44, Tax Credit for Employee Health Insurance Expenses of Small Employers
  • Notice 2010-39, Request for Comments Regarding Additional Requirements for Tax-Exempt Hospitals
  • Notice 2010-38, Tax Treatment of Health Care Benefits Provided With Respect to Children Under Age 27
  • Notice Requesting Information Regarding Value-Based Insurance Design in Connection With Preventive Care Benefits
  • Notice of Availability of Interim Procedures for Federal External Review and Model Notices Relating to Internal Claims and Appeals and External Review Under the Patient Protection and Affordable Care Act
  • Notice on Medical Loss Ratios Requesting Comments Regarding Section 2718 of the Public Health Service Act Regulations

Regulations

  • REG-141036–13, Minimum Essential Coverage and Other Rules Regarding the Shared Responsibility Payment for Individuals
  • REG-143172-13, Amendments to Excepted Benefits
  • REG-130843-13, Net Investment Income Tax
  • REG-136630-12, Information Reporting by Applicable Large Employers on Health Insurance Coverage Offered Under Employer-Sponsored Plans
  • REG-132455-11, Information Reporting of Minimum Essential Coverage
  • REG-113792-13, Tax Credit for Employee Health Insurance Expenses of Small Employers
  • REG-115300-13, Requirement of a Section 4959 Excise Tax Return and Time for Filing the Return.
  • REG-120391-10 (TD 9624), NPRM on Coverage of Certain Preventive Services under the ACA
  • REG-140789-12, Information Reporting for Affordable Insurance Exchanges
  • REG-126633-12, Computation of, and Rules Relating to, Medical Loss Ratio
  • REG-125398-12, Minimum Value of Eligible Employer-Sponsored Plans and Other Rules Regarding the Health Insurance Premium Tax Credit
  • REG-106499-12, Community Health Needs Assessments for Charitable Hospitals
  • REG-106796-12, The $500,000 Deduction Limitation for Remuneration Provided by Certain Health Insurance Providers
  • REG-122706-12, Ninety-Day Waiting Period Limitation and Technical Amendments to Certain Health Coverage Requirements Under the Affordable Care Act
  • REG-118315-12, Health Insurance Providers Fee; Notice of proposed rulemaking and notice of public hearing
  • REG-148500-12, Shared Responsibility Payment for Not Maintaining Minimum Essential Coverage
  • REG-138006-12, Shared Responsibility for Employers Regarding Health Coverage
  • REG-130507-11, Net Investment Income
  • REG-130074-11, Rules Relating to Additional Medicare Tax
  • REG-122707-12, Incentives for Nondiscriminatory Wellness Programs in Group Health Plans
  • REG-130266-11, Additional Requirements for Charitable Hospitals
  • REG-119632-11, Regulations Pertaining to the Disclosure of Return Information to Carry Out Eligibility Requirements for Health Insurance Affordability Programs
  • REG-136008-11, Fees on Health Insurance Policies and Self-Insured Plans for the Patient-Centered Outcomes Research Trust Fund
  • REG-120391-10, ANPRM requesting comments on alternative ways to meet preventive services requirements by religious organization that objects to the coverage of contraceptive services for religious reasons.
  • REG-125592-10 (TD 9532), Requirements for Group Health Plans and Health Insurance Issuers Relating to Internal Claims and Appeals and External Review Processes Under the Patient Protection and Affordable Care Act — NPRM for Amendment
  • REG-135071-11, Application for Recognition as a 501(c)(29) Organization
  • REG-113770-10, Taxable Medical Devices
  • REG-140038-10, Disclosures of the Summary of Benefits and Coverage and the Uniform Glossary for Group Health Plans and Health Insurance Coverage in the Group and Individual Markets under the Patient Protection and Affordable Care Act
  • REG-131491-10, Health Insurance Premium Tax Credit
  • REG-112805-10 (TD 9544), Branded Prescriptions Drug Fee
  • REG-120391-10 (TD 9541), Requirement for Group Health Plans and Health Insurance Issuers to Provide Coverage of Preventive Services under the Patient Protection and Affordable Care Act - NPRM for Amendment
  • REG-118412-10 (TD 9506), Group Health Plans and Health Insurance Coverage Rules Relating to Status as a Grandfathered Health Plan under the Patient Protection and Affordable Care Act - NPRM for Amendment
  • REG-125592-10 (TD 9494), Appeals Regulations under the Public Health Services Act section 2719
  • REG-120391-10 (TD 9493), Requirement for Group Health Plans and Health Insurance Issuers to Provide Coverage of Preventive Services under the Patient Protection and Affordable Care Act
  • REG-120399-10 (TD 9491), Preexisting Condition Exclusions, Lifetime and Annual Limits, Rescissions, and Patient Protections
  • REG-118412-10 (TD 9489), Group Health Plans and Health Insurance Coverage Rules Relating to Status as a Grandfathered Health Plan under the Patient Protection and Affordable Care Act
  • REG-112841-10 (TD 9486), Indoor Tanning Services, Cosmetic Services; Excise Taxes
  • REG-114494-10 (TD 9482), Group Health Plans and Health Insurance Issuers Providing Dependent Coverage of Children to Age 26

Revenue Procedures

  • Revenue Procedure 2012-11 sets forth procedures for issuing determination letters and rulings on the exempt status of qualified nonprofit health insurance issuers (QNHIIs) described in § 501(c)(29) of the Internal Revenue Code (Code).
  • Revenue Procedure 2011-52, Administrative, Procedural, and Miscellaneous. Section 3, Adoption credit
  • Revenue Procedure 2011-24 establishes a dispute resolution process for the preliminary fee calculation for the 2011 annual fee imposed on covered entities engaged in the business of manufacturing or importing branded prescription drugs.
  • Revenue Procedure 2010-35 modifies and supersedes sections 3.03 and 3.14 of Rev. Proc. 2009-50, 2009-45 I.R.B. 617, to reflect the statutory amendments to the adoption credit under § 36C (formerly § 23) and the exclusion for adoption assistance programs under § 137.
  • Revenue Procedure 2010-31 provides guidance on safe harbors for determining the finality of foreign adoptions for purposes of the adoption credit.

Revenue Rulings

Treasury Decisions (TD)

  • TD 9661, Information Reporting by Applicable Large Employers on Health Insurance Coverage Offered Under Employer-Sponsored Plans
  • TD 9660, Information Reporting of Minimum Essential Coverage
  • TD 9656, Ninety-Day Waiting Period Limitation and Technical Amendments to Certain Health Coverage Requirements Under the Affordable Care Act
  • TD 9655, Shared Responsibility for Employers Regarding Health Coverage
  • TD 9651, Computation of, and Rules Relating to, Medical Loss Ratio
  • TD 9645, Rules Relating to Additional Medicare Tax
  • TD 9644, Net Investment Income Tax
  • TD 9643, Health Insurance Providers Fee
  • TD 9632, Shared Responsibility Payment for Not Maintaining Minimum Essential Coverage
  • TD 9629, Requirement of a Section 4959 Excise Tax Return and Time for Filing the Return
  • TD 9628, Regulations Pertaining to the Disclosure of Return Information to Carry Out Eligibility Requirements for Health Insurance Affordability Programs
  • TD 9624, Final Regulations on Coverage of Certain Preventive Services under the ACA
  • TD 9621, Final Regulations on Indoor Tanning Services; Excise Taxes
  • TD 9620, Incentives for Nondiscriminatory Wellness Programs in Group Health Plans
  • TD 9611, Final regulations providing guidance to individuals related to employees who may enroll in eligible employer-sponsored coverage and who wish to enroll in qualified health plans through Affordable Insurance Exchanges and claim the premium tax credit.
  • TD 9604, Taxable Medical Devices
  • TD 9602, Fees on Health Insurance Policies and Self-Insured Plans for Patient-Centered Outcomes Research Trust Fund
  • TD 9590, Health Insurance Premium Tax Credit
  • TD 9578, Final Regulations Authorizing the Exemption of Group Health Plans and Group Health Insurance Coverage Sponsored by Certain Religious Employers from Having to Cover Certain Preventive Health Services under Provisions of the Patient Protection and Affordable Care Act
  • TD 9574, Application for Recognition as a 501(c)(29) Organization
  • TD 9575, Summary of Benefits and Coverage and Uniform Glossary for Group Health Plans and Health Insurance Coverage in the Group and Individual Markets under the Patient Protection and Affordable Care Act
  • TD 9544, Branded Prescription Drug Fee
  • TD 9541, Amendment to Interim Final Rules for Group Health Plans and Health Insurance Issuers Relating to Coverage of Preventive Services under the Patient Protection and Affordable Care Act
  • TD 9532, Amendment to Interim Final Regulations Implementing the Requirements Regarding Internal Claims and Appeals and External Review Processes for Group Health Plans and Health Insurance Coverage in the Group and Individual Markets
  • TD 9506, Amendment to the Interim Final Rules for Group Health Plans and Health Insurance Coverage Relating to Status as a Grandfathered Health Plan under the Patient Protection and Affordable Care Act
  • TD 9494, Interim Final Rules for Group Health Plans and Health Insurance Issuers Relating to Internal Claims and Appeals and External Review Processes Under the Patient Protection and Affordable Care Act
  • TD 9493, Interim Final Rules for Group Health Plans and Health Insurance Issuers Relating to Coverage of Preventive Services Under the Patient Protection and Affordable Care Act
  • TD 9491, Patient Protection and Affordable Care Act: Preexisting Condition Exclusions, Lifetime and Annual Limits, Rescissions, and Patient Protections
  • TD 9489, Interim Final Rules for Group Health Plans and Health Insurance Coverage Relating to Status as a Grandfathered Health Plan under the Patient Protection and Affordable Care Act
  • TD 9486, Final and Temporary Regulations for Indoor Tanning Services; Cosmetic Services; Excise Taxes
  • TD 9482, Interim Final Rules for Group Health Plans and Health Insurance Issuers Relating to Dependent Coverage of Children to Age 26 under the Patient Protection and Affordable Care Act

Related Items:

Page Last Reviewed or Updated: 28-Mar-2014

 

The 1040nr Ez

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