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2012 State Tax Form

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2012 State Tax Form

2012 state tax form Part One -   Fuel Taxes and Fuel Tax Credits and Refunds Chapter 1 defines the types of fuel, taxable events, and exemptions or exceptions to the fuel taxes. 2012 state tax form Chapter 2 provides information on, and definitions of, the nontaxable uses and explains how to make a claim. 2012 state tax form Table of Contents 1. 2012 state tax form   Fuel TaxesDefinitions Information Returns Registration RequirementsAdditional information. 2012 state tax form Gasoline and Aviation GasolineTaxable Events Gasoline Blendstocks Diesel Fuel and KeroseneTaxable Events Dyed Diesel Fuel and Dyed Kerosene Alaska and Feedstocks Back-up Tax Diesel-Water Fuel Emulsion Kerosene for Use in AviationTaxable Events Liability For Tax Surtax on any liquid used in a fractional ownership program aircraft as fuel Certificate for Commercial Aviation and Exempt UsesExempt use. 2012 state tax form Reseller statement. 2012 state tax form Other Fuels (Including Alternative Fuels)Taxable Events Compressed Natural Gas (CNG)Taxable Events Fuels Used on Inland WaterwaysFishing vessels. 2012 state tax form Deep-draft ocean-going vessels. 2012 state tax form Passenger vessels. 2012 state tax form Ocean-going barges. 2012 state tax form State or local governments. 2012 state tax form Cellulosic or Second Generation Biofuel Not Used as Fuel Biodiesel Sold as But Not Used as Fuel 2. 2012 state tax form   Fuel Tax Credits and RefundsGasoline and Aviation Gasoline Undyed Diesel Fuel and Undyed Kerosene (Other Than Kerosene Used in Aviation)Sales by Registered Ultimate Vendors Diesel-Water Fuel Emulsion Kerosene for Use in AviationSales by Registered Ultimate Vendors Other Fuels (Including Alternative Fuels) Refunds of Second TaxOptional reporting. 2012 state tax form Providing information. 2012 state tax form Definitions of Nontaxable UsesCustom application of fertilizer and pesticide. 2012 state tax form Fuel used between airfield and farm. 2012 state tax form Fuel not used for farming. 2012 state tax form Vehicles not considered highway vehicles. 2012 state tax form Biodiesel or Renewable Diesel Mixture Credit, Alternative Fuel Credit, and Alternative Fuel Mixture CreditHow to Claim the Credit Filing Claims Claiming A Refund Claiming a Credit on Form 4136 Including the Credit or Refund in Income Prev  Up  Next   Home   More Online Publications
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2014 Standard Mileage Rates

IR-2013-95, Dec. 6, 2013

WASHINGTON — The Internal Revenue Service today issued the 2014 optional standard mileage rates used to calculate the deductible costs of operating an automobile for business, charitable, medical or moving purposes.

Beginning on Jan. 1, 2014, the standard mileage rates for the use of a car (also vans, pickups or panel trucks) will be:

  • 56 cents per mile for business miles driven
  • 23.5 cents per mile driven for medical or moving purposes
  • 14 cents per mile driven in service of charitable organizations

The business, medical, and moving expense rates decrease one-half cent from the 2013 rates.  The charitable rate is based on statute.

The standard mileage rate for business is based on an annual study of the fixed and variable costs of operating an automobile. The rate for medical and moving purposes is based on the variable costs.

Taxpayers always have the option of calculating the actual costs of using their vehicle rather than using the standard mileage rates.

A taxpayer may not use the business standard mileage rate for a vehicle after using any depreciation method under the Modified Accelerated Cost Recovery System (MACRS) or after claiming a Section 179 deduction for that vehicle.  In addition, the business standard mileage rate cannot be used for more than four vehicles used simultaneously.

These and other requirements for a taxpayer to use a standard mileage rate to calculate the amount of a deductible business, moving, medical, or charitable expense are in Rev. Proc. 2010-51.  Notice 2013-80 contains the standard mileage rates, the amount a taxpayer must use in calculating reductions to basis for depreciation taken under the business standard mileage rate, and the maximum standard automobile cost that a taxpayer may use in computing the allowance under a fixed and variable rate plan.

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The 2012 State Tax Form

2012 state tax form Publication 534 - Introductory Material Table of Contents Important Change for 1995 Introduction How To Use This Publication Important Change for 1995 Major changes to Publications 534 and 946. 2012 state tax form  This publication, as well as Publication 946,How To Depreciate Property, has been changed. 2012 state tax form Publication 534 has been shortened. 2012 state tax form It no longer contains general information on MACRS and the section 179 deduction. 2012 state tax form It contains a discussion of the accelerated cost recovery system (ACRS), the ACRS Percentage Tables, a discussion of other methods of depreciation, and a limited discussion of listed property. 2012 state tax form We expanded Publication 946 by adding material taken from Publication 534. 2012 state tax form We added more detail to the discussions of the section 179 deduction, the modified accelerated cost recovery system (MACRS), and listed property. 2012 state tax form We replaced the partialMACRS Percentage Tables with the complete ones from Publication 534. 2012 state tax form We also added the Table of Class Lives and Recovery Periods from Publication 534. 2012 state tax form We made these changes to eliminate most of the duplication that existed in the two publications. 2012 state tax form This will save money and make it easier for you to decide which publication you need. 2012 state tax form Use this publication to figure depreciation on property you placed in service before 1987; use Publication 946 to figure depreciation on property you placed in service after 1986. 2012 state tax form Introduction The law allows you to recover your cost in business or income-producing property through yearly tax deductions. 2012 state tax form You do this by depreciating your property, that is, by deducting some of your cost on your tax return each year. 2012 state tax form You can depreciate both tangible property, such as a car, building, or machinery, and certain intangible property, such as a copyright or a patent. 2012 state tax form The amount you can deduct depends on: How much the property cost, When you began using it, How long it will take to recover your cost, and Which of several depreciation methods you use. 2012 state tax form Depreciation defined. 2012 state tax form   Depreciation is a loss in the value of property over the time the property is being used. 2012 state tax form Events that can cause property to depreciate include wear and tear, age, deterioration, and obsolescence. 2012 state tax form You can get back your cost of certain property, such as equipment you use in your business or property used for the production of income by taking deductions for depreciation. 2012 state tax form Black's Law Dictionary Amortization. 2012 state tax form   Amortization is similar to depreciation. 2012 state tax form Using amortization, you can recover your cost or basis in certain property proportionately over a specific number of years or months. 2012 state tax form Examples of costs you can amortize are the costs of starting a business, reforestation, and pollution control facilities. 2012 state tax form You can find information on amortization inchapter 12 of Publication 535, Business Expenses. 2012 state tax form Alternative minimum tax. 2012 state tax form   If you use accelerated depreciation for real property, or personal property that is leased to others, you may be liable for the alternative minimum tax. 2012 state tax form Accelerated depreciation is any method, that allows recovery at a faster rate in the earlier years than the straight line method. 2012 state tax form For more information, you may wish to see the following: Form 6251, Alternative Minimum Tax-Individuals, and Publication 542, Tax Information on Corporations. 2012 state tax form Ordering publications and forms. 2012 state tax form   To order free publications and forms, 1-800-TAX-FORM (1-800-829-3676). 2012 state tax form You can also write to the IRS Forms Distribution Center nearest you. 2012 state tax form Check your income tax package for the address. 2012 state tax form   If you have access to a personal computer and a modem, you can also get many forms and publications electronically. 2012 state tax form See How To Get Forms and Publications in your income tax package for details. 2012 state tax form Telephone help. 2012 state tax form   You can call the IRS with your tax question Monday through Friday during regular business hours. 2012 state tax form Check your telephone book for the local number or you can call1-800-829-1040. 2012 state tax form Telephone help for hearing-impaired persons. 2012 state tax form   If you have access to TDD equipment, you can call 1-800-829-4059 with your tax question or to order forms and publications. 2012 state tax form See your tax package for the hours of operation. 2012 state tax form How To Use This Publication This publication describes the kinds of property that can be depreciated and the methods used to figure depreciation on property placed in service before 1987. 2012 state tax form It is divided into three chapters and contains an appendix. 2012 state tax form Chapter 1 explains the rules for depreciating property under the Accelerated Cost Recovery System (ACRS). 2012 state tax form Chapter 2 explains the rules for depreciating property first used before 1981. 2012 state tax form Chapter 3 explains the rules for listed property. 2012 state tax form Also this chapter defines listed property. 2012 state tax form The appendix contains the ACRS Percentage Tables. 2012 state tax form Prev  Up  Next   Home   More Online Publications