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2013 Ohio 1040ez Instructions

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2013 Ohio 1040ez Instructions

2013 ohio 1040ez instructions 6. 2013 ohio 1040ez instructions   How To Get Tax Help Table of Contents Low Income Taxpayer Clinics 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. 2013 ohio 1040ez instructions Free help with your tax return. 2013 ohio 1040ez instructions   You can get free help preparing your return nationwide from IRS-certified volunteers. 2013 ohio 1040ez instructions The Volunteer Income Tax Assistance (VITA) program helps low-to-moderate income, elderly, people with disabilities, and limited English proficient taxpayers. 2013 ohio 1040ez instructions The Tax Counseling for the Elderly (TCE) program helps taxpayers age 60 and older with their tax returns. 2013 ohio 1040ez instructions 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. 2013 ohio 1040ez instructions In addition, some VITA and TCE sites provide taxpayers the opportunity to prepare their own return with help from an IRS-certified volunteer. 2013 ohio 1040ez instructions To find the nearest VITA or TCE site, you can use the VITA Locator Tool on IRS. 2013 ohio 1040ez instructions gov, download the IRS2Go app, or call 1-800-906-9887. 2013 ohio 1040ez instructions   As part of the TCE program, AARP offers the Tax-Aide counseling program. 2013 ohio 1040ez instructions To find the nearest AARP Tax-Aide site, visit AARP's website at www. 2013 ohio 1040ez instructions aarp. 2013 ohio 1040ez instructions org/money/taxaide or call 1-888-227-7669. 2013 ohio 1040ez instructions For more information on these programs, go to IRS. 2013 ohio 1040ez instructions gov and enter “VITA” in the search box. 2013 ohio 1040ez instructions Internet. 2013 ohio 1040ez instructions    IRS. 2013 ohio 1040ez instructions gov and IRS2Go are ready when you are —24 hours a day, 7 days a week. 2013 ohio 1040ez instructions Download the free IRS2Go app from the iTunes app store or from Google Play. 2013 ohio 1040ez instructions 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. 2013 ohio 1040ez instructions Check the status of your 2013 refund with the Where's My Refund? application on IRS. 2013 ohio 1040ez instructions gov or download the IRS2Go app and select the Refund Status option. 2013 ohio 1040ez instructions The IRS issues more than 9 out of 10 refunds in less than 21 days. 2013 ohio 1040ez instructions 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. 2013 ohio 1040ez instructions You will also be given a personalized refund date as soon as the IRS processes your tax return and approves your refund. 2013 ohio 1040ez instructions The IRS updates Where's My Refund? every 24 hours, usually overnight, so you only need to check once a day. 2013 ohio 1040ez instructions Use the Interactive Tax Assistant (ITA) to research your tax questions. 2013 ohio 1040ez instructions No need to wait on the phone or stand in line. 2013 ohio 1040ez instructions 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. 2013 ohio 1040ez instructions When you reach the response screen, you can print the entire interview and the final response for your records. 2013 ohio 1040ez instructions New subject areas are added on a regular basis. 2013 ohio 1040ez instructions  Answers not provided through ITA may be found in Tax Trails, one of the Tax Topics on IRS. 2013 ohio 1040ez instructions gov which contain general individual and business tax information or by searching the IRS Tax Map, which includes an international subject index. 2013 ohio 1040ez instructions You can use the IRS Tax Map, to search publications and instructions by topic or keyword. 2013 ohio 1040ez instructions The IRS Tax Map integrates forms and publications into one research tool and provides single-point access to tax law information by subject. 2013 ohio 1040ez instructions 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. 2013 ohio 1040ez instructions 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. 2013 ohio 1040ez instructions You can also ask the IRS to mail a return or an account transcript to you. 2013 ohio 1040ez instructions Only the mail option is available by choosing the Tax Records option on the IRS2Go app by selecting Mail Transcript on IRS. 2013 ohio 1040ez instructions gov or by calling 1-800-908-9946. 2013 ohio 1040ez instructions Tax return and tax account transcripts are generally available for the current year and the past three years. 2013 ohio 1040ez instructions Determine if you are eligible for the EITC and estimate the amount of the credit with the Earned Income Tax Credit (EITC) Assistant. 2013 ohio 1040ez instructions Visit Understanding Your IRS Notice or Letter to get answers to questions about a notice or letter you received from the IRS. 2013 ohio 1040ez instructions 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. 2013 ohio 1040ez instructions Check the status of your amended return using Where's My Amended Return? Go to IRS. 2013 ohio 1040ez instructions gov and enter Where's My Amended Return? in the search box. 2013 ohio 1040ez instructions You can generally expect your amended return to be processed up to 12 weeks from the date we receive it. 2013 ohio 1040ez instructions It can take up to 3 weeks from the date you mailed it to show up in our system. 2013 ohio 1040ez instructions Make a payment using one of several safe and convenient electronic payment options available on IRS. 2013 ohio 1040ez instructions gov. 2013 ohio 1040ez instructions Select the Payment tab on the front page of IRS. 2013 ohio 1040ez instructions gov for more information. 2013 ohio 1040ez instructions Determine if you are eligible and apply for an online payment agreement, if you owe more tax than you can pay today. 2013 ohio 1040ez instructions Figure your income tax withholding with the IRS Withholding Calculator on IRS. 2013 ohio 1040ez instructions gov. 2013 ohio 1040ez instructions 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. 2013 ohio 1040ez instructions Determine if you might be subject to the Alternative Minimum Tax by using the Alternative Minimum Tax Assistant on IRS. 2013 ohio 1040ez instructions gov. 2013 ohio 1040ez instructions Request an Electronic Filing PIN by going to IRS. 2013 ohio 1040ez instructions gov and entering Electronic Filing PIN in the search box. 2013 ohio 1040ez instructions Download forms, instructions and publications, including accessible versions for people with disabilities. 2013 ohio 1040ez instructions Locate the nearest Taxpayer Assistance Center (TAC) using the Office Locator tool on IRS. 2013 ohio 1040ez instructions gov, or choose the Contact Us option on the IRS2Go app and search Local Offices. 2013 ohio 1040ez instructions An employee can answer questions about your tax account or help you set up a payment plan. 2013 ohio 1040ez instructions Before you visit, check the Office Locator on IRS. 2013 ohio 1040ez instructions gov, or Local Offices under Contact Us on IRS2Go to confirm the address, phone number, days and hours of operation, and the services provided. 2013 ohio 1040ez instructions If you have a special need, such as a disability, you can request an appointment. 2013 ohio 1040ez instructions Call the local number listed in the Office Locator, or look in the phone book under United States Government, Internal Revenue Service. 2013 ohio 1040ez instructions Apply for an Employer Identification Number (EIN). 2013 ohio 1040ez instructions Go to IRS. 2013 ohio 1040ez instructions gov and enter Apply for an EIN in the search box. 2013 ohio 1040ez instructions Read the Internal Revenue Code, regulations, or other official guidance. 2013 ohio 1040ez instructions Read Internal Revenue Bulletins. 2013 ohio 1040ez instructions Sign up to receive local and national tax news and more by email. 2013 ohio 1040ez instructions Just click on “subscriptions” above the search box on IRS. 2013 ohio 1040ez instructions gov and choose from a variety of options. 2013 ohio 1040ez instructions Phone. 2013 ohio 1040ez instructions    You can call the IRS, or you can carry it in your pocket with the IRS2Go app on your smart phone or tablet. 2013 ohio 1040ez instructions Download the free IRS2Go app from the iTunes app store or from Google Play. 2013 ohio 1040ez instructions Call to locate the nearest volunteer help site, 1-800-906-9887 or you can use the VITA Locator Tool on IRS. 2013 ohio 1040ez instructions gov, or download the IRS2Go app. 2013 ohio 1040ez instructions 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. 2013 ohio 1040ez instructions The Tax Counseling for the Elderly (TCE) program helps taxpayers age 60 and older with their tax returns. 2013 ohio 1040ez instructions Most VITA and TCE sites offer free electronic filing. 2013 ohio 1040ez instructions Some VITA and TCE sites provide IRS-certified volunteers who can help prepare your tax return. 2013 ohio 1040ez instructions Through the TCE program, AARP offers the Tax-Aide counseling program; call 1-888-227-7669 to find the nearest Tax-Aide location. 2013 ohio 1040ez instructions 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. 2013 ohio 1040ez instructions 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. 2013 ohio 1040ez instructions The IRS issues more than 9 out of 10 refunds in less than 21 days. 2013 ohio 1040ez instructions Where's My Refund? will give you a personalized refund date as soon as the IRS processes your tax return and approves your refund. 2013 ohio 1040ez instructions 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. 2013 ohio 1040ez instructions The IRS updates Where's My Refund? every 24 hours, usually overnight, so you only need to check once a day. 2013 ohio 1040ez instructions Note, the above information is for our automated hotline. 2013 ohio 1040ez instructions 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. 2013 ohio 1040ez instructions Call the Amended Return Hotline, 1-866-464-2050, to check the status of your amended return. 2013 ohio 1040ez instructions You can generally expect your amended return to be processed up to 12 weeks from the date we receive it. 2013 ohio 1040ez instructions It can take up to 3 weeks from the date you mailed it to show up in our system. 2013 ohio 1040ez instructions 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). 2013 ohio 1040ez instructions You should receive your order within 10 business days. 2013 ohio 1040ez instructions Call TeleTax, 1-800-829-4477, to listen to pre-recorded messages covering general and business tax information. 2013 ohio 1040ez instructions 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. 2013 ohio 1040ez instructions Call using TTY/TDD equipment, 1-800-829-4059 to ask tax questions or order forms and publications. 2013 ohio 1040ez instructions The TTY/TDD telephone number is for people who are deaf, hard of hearing, or have a speech disability. 2013 ohio 1040ez instructions These individuals can also contact the IRS through relay services such as the Federal Relay Service. 2013 ohio 1040ez instructions Walk-in. 2013 ohio 1040ez instructions   You can find a selection of forms, publications and services — in-person. 2013 ohio 1040ez instructions Products. 2013 ohio 1040ez instructions You can walk in to some post offices, libraries, and IRS offices to pick up certain forms, instructions, and publications. 2013 ohio 1040ez instructions Some IRS offices, libraries, and city and county government offices have a collection of products available to photocopy from reproducible proofs. 2013 ohio 1040ez instructions Services. 2013 ohio 1040ez instructions You can walk in to your local TAC for face-to-face tax help. 2013 ohio 1040ez instructions An employee can answer questions about your tax account or help you set up a payment plan. 2013 ohio 1040ez instructions Before visiting, use the Office Locator tool on IRS. 2013 ohio 1040ez instructions gov, or choose the Contact Us option on the IRS2Go app and search Local Offices for days and hours of operation, and services provided. 2013 ohio 1040ez instructions Mail. 2013 ohio 1040ez instructions   You can send your order for forms, instructions, and publications to the address below. 2013 ohio 1040ez instructions You should receive a response within 10 business days after your request is received. 2013 ohio 1040ez instructions Internal Revenue Service 1201 N. 2013 ohio 1040ez instructions Mitsubishi Motorway Bloomington, IL 61705-6613    The Taxpayer Advocate Service Is Here to Help You. 2013 ohio 1040ez instructions The Taxpayer Advocate Service (TAS) is your voice at the IRS. 2013 ohio 1040ez instructions Our job is to ensure that every taxpayer is treated fairly and that you know and understand your rights. 2013 ohio 1040ez instructions   What can TAS do for you? We can offer you free help with IRS problems that you can't resolve on your own. 2013 ohio 1040ez instructions 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. 2013 ohio 1040ez instructions You face (or your business is facing) an immediate threat of adverse action. 2013 ohio 1040ez instructions You've tried repeatedly to contact the IRS but no one has responded, or the IRS hasn't responded by the date promised. 2013 ohio 1040ez instructions   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. 2013 ohio 1040ez instructions Here's why we can help: TAS is an independent organization within the IRS. 2013 ohio 1040ez instructions Our advocates know how to work with the IRS. 2013 ohio 1040ez instructions Our services are free and tailored to meet your needs. 2013 ohio 1040ez instructions We have offices in every state, the District of Columbia, and Puerto Rico. 2013 ohio 1040ez instructions   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. 2013 ohio 1040ez instructions   How else does TAS help taxpayers?  TAS also works to resolve large-scale, systemic problems that affect many taxpayers. 2013 ohio 1040ez instructions If you know of one of these broad issues, please report it to us through our Systemic Advocacy Management System. 2013 ohio 1040ez instructions Low Income Taxpayer Clinics 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. 2013 ohio 1040ez instructions Some clinics can provide information about taxpayer rights and responsibilities in different languages for individuals who speak English as a second language. 2013 ohio 1040ez instructions Visit Taxpayer Advocate or see IRS Publication 4134, Low Income Taxpayer Clinic List. 2013 ohio 1040ez instructions Prev  Up  Next   Home   More Online Publications
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The 2013 Ohio 1040ez Instructions

2013 ohio 1040ez instructions 6. 2013 ohio 1040ez instructions   Insurance Table of Contents What's New Introduction Topics - This chapter discusses: Useful Items - You may want to see: Deductible PremiumsSelf-Employed Health Insurance Deduction Nondeductible Premiums Capitalized Premiums When To Deduct Premiums What's New Retiree drug subsidy. 2013 ohio 1040ez instructions  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). 2013 ohio 1040ez instructions For more information, see the retiree drug subsidy frequently asked questions on IRS. 2013 ohio 1040ez instructions gov. 2013 ohio 1040ez instructions Introduction You generally can deduct the ordinary and necessary cost of insurance as a business expense if it is for your trade, business, or profession. 2013 ohio 1040ez instructions However, you may have to capitalize certain insurance costs under the uniform capitalization rules. 2013 ohio 1040ez instructions For more information, see Capitalized Premiums , later. 2013 ohio 1040ez instructions Topics - This chapter discusses: Deductible premiums Nondeductible premiums Capitalized premiums When to deduct premiums Useful Items - You may want to see: Publication 15-B Employer's Tax Guide to Fringe Benefits 525 Taxable and Nontaxable Income 538 Accounting Periods and Methods 547 Casualties, Disasters, and Thefts Form (and Instructions) 1040 U. 2013 ohio 1040ez instructions S. 2013 ohio 1040ez instructions Individual Income Tax Return See chapter 12 for information about getting publications and forms. 2013 ohio 1040ez instructions Deductible Premiums You generally can deduct premiums you pay for the following kinds of insurance related to your trade or business. 2013 ohio 1040ez instructions Insurance that covers fire, storm, theft, accident, or similar losses. 2013 ohio 1040ez instructions Credit insurance that covers losses from business bad debts. 2013 ohio 1040ez instructions Group hospitalization and medical insurance for employees, including long-term care insurance. 2013 ohio 1040ez instructions If a partnership pays accident and health insurance premiums for its partners, it generally can deduct them as guaranteed payments to partners. 2013 ohio 1040ez instructions If an S corporation pays accident and health insurance premiums for its more-than-2% shareholder-employees, it generally can deduct them, but must also include them in the shareholder's wages subject to federal income tax withholding. 2013 ohio 1040ez instructions See Publication 15-B. 2013 ohio 1040ez instructions Liability insurance. 2013 ohio 1040ez instructions Malpractice insurance that covers your personal liability for professional negligence resulting in injury or damage to patients or clients. 2013 ohio 1040ez instructions Workers' compensation insurance set by state law that covers any claims for bodily injuries or job-related diseases suffered by employees in your business, regardless of fault. 2013 ohio 1040ez instructions If a partnership pays workers' compensation premiums for its partners, it generally can deduct them as guaranteed payments to partners. 2013 ohio 1040ez instructions If an S corporation pays workers' compensation premiums for its more-than-2% shareholder-employees, it generally can deduct them, but must also include them in the shareholder's wages. 2013 ohio 1040ez instructions Contributions to a state unemployment insurance fund are deductible as taxes if they are considered taxes under state law. 2013 ohio 1040ez instructions Overhead insurance that pays for business overhead expenses you have during long periods of disability caused by your injury or sickness. 2013 ohio 1040ez instructions Car and other vehicle insurance that covers vehicles used in your business for liability, damages, and other losses. 2013 ohio 1040ez instructions If you operate a vehicle partly for personal use, deduct only the part of the insurance premium that applies to the business use of the vehicle. 2013 ohio 1040ez instructions If you use the standard mileage rate to figure your car expenses, you cannot deduct any car insurance premiums. 2013 ohio 1040ez instructions Life insurance covering your officers and employees if you are not directly or indirectly a beneficiary under the contract. 2013 ohio 1040ez instructions Business interruption insurance that pays for lost profits if your business is shut down due to a fire or other cause. 2013 ohio 1040ez instructions Self-Employed Health Insurance Deduction You may be able to deduct premiums paid for medical and dental insurance and qualified long-term care insurance for yourself, your spouse, and your dependents. 2013 ohio 1040ez instructions The insurance can also cover your child who was under age 27 at the end of 2013, even if the child was not your dependent. 2013 ohio 1040ez instructions A child includes your son, daughter, stepchild, adopted child, or foster child. 2013 ohio 1040ez instructions A foster child is any child placed with you by an authorized placement agency or by judgment, decree, or other order of any court of competent jurisdiction. 2013 ohio 1040ez instructions One of the following statements must be true. 2013 ohio 1040ez instructions You were self-employed and had a net profit for the year reported on Schedule C (Form 1040), Profit or Loss From Business; Schedule C-EZ (Form 1040), Net Profit From Business; or Schedule F (Form 1040), Profit or Loss From Farming. 2013 ohio 1040ez instructions You were a partner with net earnings from self-employment for the year reported on Schedule K-1 (Form 1065), Partner's Share of Income, Deductions, Credits, etc. 2013 ohio 1040ez instructions , box 14, code A. 2013 ohio 1040ez instructions You used one of the optional methods to figure your net earnings from self-employment on Schedule SE. 2013 ohio 1040ez instructions You received wages in 2013 from an S corporation in which you were a more-than-2% shareholder. 2013 ohio 1040ez instructions Health insurance premiums paid or reimbursed by the S corporation are shown as wages on Form W-2, Wage and Tax Statement. 2013 ohio 1040ez instructions The insurance plan must be established, or considered to be established as discussed in the following bullets, under your business. 2013 ohio 1040ez instructions For self-employed individuals filing a Schedule C, C-EZ, or F, a policy can be either in the name of the business or in the name of the individual. 2013 ohio 1040ez instructions For partners, a policy can be either in the name of the partnership or in the name of the partner. 2013 ohio 1040ez instructions You can either pay the premiums yourself or your partnership can pay them and report the premium amounts on Schedule K-1 (Form 1065) as guaranteed payments to be included in your gross income. 2013 ohio 1040ez instructions However, if the policy is in your name and you pay the premiums yourself, the partnership must reimburse you and report the premium amounts on Schedule K-1 (Form 1065) as guaranteed payments to be included in your gross income. 2013 ohio 1040ez instructions Otherwise, the insurance plan will not be considered to be established under your business. 2013 ohio 1040ez instructions For more-than-2% shareholders, a policy can be either in the name of the S corporation or in the name of the shareholder. 2013 ohio 1040ez instructions You can either pay the premiums yourself or your S corporation can pay them and report the premium amounts on Form W-2 as wages to be included in your gross income. 2013 ohio 1040ez instructions However, if the policy is in your name and you pay the premiums yourself, the S corporation must reimburse you and report the premium amounts on Form W-2 as wages to be included in your gross income. 2013 ohio 1040ez instructions Otherwise, the insurance plan will not be considered to be established under your business. 2013 ohio 1040ez instructions Medicare premiums you voluntarily pay to obtain insurance in your name that is similar to qualifying private health insurance can be used to figure the deduction. 2013 ohio 1040ez instructions If you previously filed returns without using Medicare premiums to figure the deduction, you can file timely amended returns to refigure the deduction. 2013 ohio 1040ez instructions For more information, see Form 1040X, Amended U. 2013 ohio 1040ez instructions S. 2013 ohio 1040ez instructions Individual Income Tax Return. 2013 ohio 1040ez instructions Amounts paid for health insurance coverage from retirement plan distributions that were nontaxable because you are a retired public safety officer cannot be used to figure the deduction. 2013 ohio 1040ez instructions Take the deduction on Form 1040, line 29. 2013 ohio 1040ez instructions Qualified long-term care insurance. 2013 ohio 1040ez instructions   You can include premiums paid on a qualified long-term care insurance contract when figuring your deduction. 2013 ohio 1040ez instructions But, for each person covered, you can include only the smaller of the following amounts. 2013 ohio 1040ez instructions The amount paid for that person. 2013 ohio 1040ez instructions The amount shown below. 2013 ohio 1040ez instructions Use the person's age at the end of the tax year. 2013 ohio 1040ez instructions Age 40 or younger–$360 Age 41 to 50–$680 Age 51 to 60–$1,360 Age 61 to 70–$3,640 Age 71 or older–$4,550 Qualified long-term care insurance contract. 2013 ohio 1040ez instructions   A qualified long-term care insurance contract is an insurance contract that only provides coverage of qualified long-term care services. 2013 ohio 1040ez instructions The contract must meet all the following requirements. 2013 ohio 1040ez instructions It must be guaranteed renewable. 2013 ohio 1040ez instructions It must provide that refunds, other than refunds on the death of the insured or complete surrender or cancellation of the contract, and dividends under the contract may be used only to reduce future premiums or increase future benefits. 2013 ohio 1040ez instructions It must not provide for a cash surrender value or other money that can be paid, assigned, pledged, or borrowed. 2013 ohio 1040ez instructions It generally must not pay or reimburse expenses incurred for services or items that would be reimbursed under Medicare, except where Medicare is a secondary payer or the contract makes per diem or other periodic payments without regard to expenses. 2013 ohio 1040ez instructions Qualified long-term care services. 2013 ohio 1040ez instructions   Qualified long-term care services are: Necessary diagnostic, preventive, therapeutic, curing, treating, mitigating, and rehabilitative services, and Maintenance or personal care services. 2013 ohio 1040ez instructions The services must be required by a chronically ill individual and prescribed by a licensed health care practitioner. 2013 ohio 1040ez instructions Worksheet 6-A. 2013 ohio 1040ez instructions Self-Employed Health Insurance Deduction Worksheet Note. 2013 ohio 1040ez instructions Use a separate worksheet for each trade or business under which an insurance plan is established. 2013 ohio 1040ez instructions 1. 2013 ohio 1040ez instructions Enter the total amount paid in 2013 for health insurance coverage established under your business for 2013 for you, your spouse, and your dependents. 2013 ohio 1040ez instructions Your insurance can also cover your child who was under age 27 at the end of 2013, even if the child was not your dependent. 2013 ohio 1040ez instructions But do not include the following. 2013 ohio 1040ez instructions   Amounts for any month you were eligible to participate in a health plan subsidized by your or your spouse's employer or the employer of either your dependent or your child who was under the age of 27 at the end of 2013. 2013 ohio 1040ez instructions Any amounts paid from retirement plan distributions that were nontaxable because you are a retired public safety officer. 2013 ohio 1040ez instructions Any amounts you included on Form 8885, line 4. 2013 ohio 1040ez instructions Any qualified health insurance premiums you paid to “U. 2013 ohio 1040ez instructions S. 2013 ohio 1040ez instructions Treasury-HCTC. 2013 ohio 1040ez instructions ” Any health coverage tax credit advance payments shown in box 1 of Form 1099-H. 2013 ohio 1040ez instructions Any payments for qualified long-term care insurance (see line 2) 1. 2013 ohio 1040ez instructions   2. 2013 ohio 1040ez instructions For coverage under a qualified long-term care insurance contract, enter for each person covered the smaller of the following amounts. 2013 ohio 1040ez instructions       a) Total payments made for that person during the year. 2013 ohio 1040ez instructions       b) The amount shown below. 2013 ohio 1040ez instructions Use the person's age at the end of the tax year. 2013 ohio 1040ez instructions         $360— if that person is age 40 or younger          $680— if age 41 to 50         $1,360— if age 51 to 60         $3,640— if age 61 to 70         $4,550— if age 71 or older         Do not include payments for any month you were eligible to participate in a long-term care insurance plan subsidized by your or your spouse’s employer or the employer of either your dependent or your child who was under the age of 27 at the end of 2013. 2013 ohio 1040ez instructions If more than one person is covered, figure separately the amount to enter for each person. 2013 ohio 1040ez instructions Then enter the total of those amounts 2. 2013 ohio 1040ez instructions   3. 2013 ohio 1040ez instructions Add lines 1 and 2 3. 2013 ohio 1040ez instructions   4. 2013 ohio 1040ez instructions Enter your net profit* and any other earned income** from the trade or business under which the insurance plan is established. 2013 ohio 1040ez instructions Do not include Conservation Reserve Program payments exempt from self-employment tax. 2013 ohio 1040ez instructions If the business is an S corporation, skip to line 11 4. 2013 ohio 1040ez instructions   5. 2013 ohio 1040ez instructions Enter the total of all net profits* from: Schedule C (Form 1040), line 31; Schedule C-EZ (Form 1040), line 3; Schedule F (Form 1040), line 34; or Schedule K-1 (Form 1065), box 14, code A; plus any other income allocable to the profitable businesses. 2013 ohio 1040ez instructions Do not include Conservation Reserve Program payments exempt from self-employment tax. 2013 ohio 1040ez instructions See the Instructions for Schedule SE (Form 1040). 2013 ohio 1040ez instructions Do not include any net losses shown on these schedules. 2013 ohio 1040ez instructions 5. 2013 ohio 1040ez instructions   6. 2013 ohio 1040ez instructions Divide line 4 by line 5 6. 2013 ohio 1040ez instructions   7. 2013 ohio 1040ez instructions Multiply Form 1040, line 27, by the percentage on line 6 7. 2013 ohio 1040ez instructions   8. 2013 ohio 1040ez instructions Subtract line 7 from line 4 8. 2013 ohio 1040ez instructions   9. 2013 ohio 1040ez instructions Enter the amount, if any, from Form 1040, line 28, attributable to the same trade or business in which the insurance plan is established 9. 2013 ohio 1040ez instructions   10. 2013 ohio 1040ez instructions Subtract line 9 from line 8 10. 2013 ohio 1040ez instructions   11. 2013 ohio 1040ez instructions Enter your Medicare wages (Form W-2, box 5) from an S corporation in which you are a more-than-2% shareholder and in which the insurance plan is established 11. 2013 ohio 1040ez instructions   12. 2013 ohio 1040ez instructions Enter any amount from Form 2555, line 45, attributable to the amount entered on line 4 or 11 above, or any amount from Form 2555-EZ, line 18, attributable to the amount entered on line 11 above 12. 2013 ohio 1040ez instructions   13. 2013 ohio 1040ez instructions Subtract line 12 from line 10 or 11, whichever applies 13. 2013 ohio 1040ez instructions   14. 2013 ohio 1040ez instructions Enter the smaller of line 3 or line 13 here and on Form 1040, line 29. 2013 ohio 1040ez instructions Do not include this amount when figuring any medical expense deduction on Schedule A (Form 1040). 2013 ohio 1040ez instructions 14. 2013 ohio 1040ez instructions   * If you used either optional method to figure your net earnings from self-employment from any business, do not enter your net profit from the business. 2013 ohio 1040ez instructions Instead, enter the amount attributable to that business from Schedule SE (Form 1040), Section B, line 4b. 2013 ohio 1040ez instructions * *Earned income includes net earnings and gains from the sale, transfer, or licensing of property you created. 2013 ohio 1040ez instructions However, it does not include capital gain income. 2013 ohio 1040ez instructions Chronically ill individual. 2013 ohio 1040ez instructions   A chronically ill individual is a person who has been certified as one of the following. 2013 ohio 1040ez instructions An individual who has been unable, due to loss of functional capacity for at least 90 days, to perform at least two activities of daily living without substantial assistance from another individual. 2013 ohio 1040ez instructions Activities of daily living are eating, toileting, transferring (general mobility), bathing, dressing, and continence. 2013 ohio 1040ez instructions An individual who requires substantial supervision to be protected from threats to health and safety due to severe cognitive impairment. 2013 ohio 1040ez instructions The certification must have been made by a licensed health care practitioner within the previous 12 months. 2013 ohio 1040ez instructions Benefits received. 2013 ohio 1040ez instructions   For information on excluding benefits you receive from a long-term care contract from gross income, see Publication 525. 2013 ohio 1040ez instructions Other coverage. 2013 ohio 1040ez instructions   You cannot take the deduction for any month you were eligible to participate in any employer (including your spouse's) subsidized health plan at any time during that month, even if you did not actually participate. 2013 ohio 1040ez instructions In addition, if you were eligible for any month or part of a month to participate in any subsidized health plan maintained by the employer of either your dependent or your child who was under age 27 at the end of 2013, do not use amounts paid for coverage for that month to figure the deduction. 2013 ohio 1040ez instructions   These rules are applied separately to plans that provide long-term care insurance and plans that do not provide long-term care insurance. 2013 ohio 1040ez instructions However, any medical insurance payments not deductible on Form 1040, line 29, can be included as medical expenses on Schedule A (Form 1040), Itemized Deductions, if you itemize deductions. 2013 ohio 1040ez instructions Effect on itemized deductions. 2013 ohio 1040ez instructions   Subtract the health insurance deduction from your medical insurance when figuring medical expenses on Schedule A (Form 1040) if you itemize deductions. 2013 ohio 1040ez instructions Effect on self-employment tax. 2013 ohio 1040ez instructions   For tax years beginning before or after 2010, you cannot subtract the self-employed health insurance deduction when figuring net earnings for your self-employment tax from the business under which the insurance plan is established, or considered to be established as discussed earlier. 2013 ohio 1040ez instructions For more information, see Schedule SE (Form 1040). 2013 ohio 1040ez instructions How to figure the deduction. 2013 ohio 1040ez instructions   Generally, you can use the worksheet in the Form 1040 instructions to figure your deduction. 2013 ohio 1040ez instructions However, if any of the following apply, you must use Worksheet 6-A in this chapter. 2013 ohio 1040ez instructions You had more than one source of income subject to self-employment tax. 2013 ohio 1040ez instructions You file Form 2555, Foreign Earned Income, or Form 2555-EZ, Foreign Earned Income Exclusion. 2013 ohio 1040ez instructions You are using amounts paid for qualified long-term care insurance to figure the deduction. 2013 ohio 1040ez instructions If you are claiming the health coverage tax credit, complete Form 8885, Health Coverage Tax Credit, before you figure this deduction. 2013 ohio 1040ez instructions Health coverage tax credit. 2013 ohio 1040ez instructions   You may be able to take this credit only if you were an eligible trade adjustment assistance (TAA) recipient, alternative TAA (ATAA) recipient, reemployment trade adjustment assistance (RTAA) recipient, or Pension Benefit Guaranty Corporation (PBGC) pension recipient. 2013 ohio 1040ez instructions Use Form 8885 to figure the amount, if any, of this credit. 2013 ohio 1040ez instructions   When figuring the amount to enter on line 1 of Worksheet 6-A, do not include the following. 2013 ohio 1040ez instructions Any amounts you included on Form 8885, line 4. 2013 ohio 1040ez instructions Any qualified health insurance premiums you paid to “U. 2013 ohio 1040ez instructions S. 2013 ohio 1040ez instructions Treasury-HCTC. 2013 ohio 1040ez instructions ” Any health coverage tax credit advance payments shown in box 1 of Form 1099-H, Health Coverage Tax Credit (HCTC) Advance Payments. 2013 ohio 1040ez instructions More than one health plan and business. 2013 ohio 1040ez instructions   If you have more than one health plan during the year and each plan is established under a different business, you must use separate worksheets (Worksheet 6-A) to figure each plan's net earnings limit. 2013 ohio 1040ez instructions Include the premium you paid under each plan on line 1 or line 2 of that separate worksheet and your net profit (or wages) from that business on line 4 (or line 11). 2013 ohio 1040ez instructions For a plan that provides long-term care insurance, the total of the amounts entered for each person on line 2 of all worksheets cannot be more than the appropriate limit shown on line 2 for that person. 2013 ohio 1040ez instructions Nondeductible Premiums You cannot deduct premiums on the following kinds of insurance. 2013 ohio 1040ez instructions Self-insurance reserve funds. 2013 ohio 1040ez instructions You cannot deduct amounts credited to a reserve set up for self-insurance. 2013 ohio 1040ez instructions This applies even if you cannot get business insurance coverage for certain business risks. 2013 ohio 1040ez instructions However, your actual losses may be deductible. 2013 ohio 1040ez instructions See Publication 547. 2013 ohio 1040ez instructions Loss of earnings. 2013 ohio 1040ez instructions You cannot deduct premiums for a policy that pays for lost earnings due to sickness or disability. 2013 ohio 1040ez instructions However, see the discussion on overhead insurance, item (8), under Deductible Premiums , earlier. 2013 ohio 1040ez instructions Certain life insurance and annuities. 2013 ohio 1040ez instructions For contracts issued before June 9, 1997, you cannot deduct the premiums on a life insurance policy covering you, an employee, or any person with a financial interest in your business if you are directly or indirectly a beneficiary of the policy. 2013 ohio 1040ez instructions You are included among possible beneficiaries of the policy if the policy owner is obligated to repay a loan from you using the proceeds of the policy. 2013 ohio 1040ez instructions A person has a financial interest in your business if the person is an owner or part owner of the business or has lent money to the business. 2013 ohio 1040ez instructions For contracts issued after June 8, 1997, you generally cannot deduct the premiums on any life insurance policy, endowment contract, or annuity contract if you are directly or indirectly a beneficiary. 2013 ohio 1040ez instructions The disallowance applies without regard to whom the policy covers. 2013 ohio 1040ez instructions Partners. 2013 ohio 1040ez instructions If, as a partner in a partnership, you take out an insurance policy on your own life and name your partners as beneficiaries to induce them to retain their investments in the partnership, you are considered a beneficiary. 2013 ohio 1040ez instructions You cannot deduct the insurance premiums. 2013 ohio 1040ez instructions Insurance to secure a loan. 2013 ohio 1040ez instructions If you take out a policy on your life or on the life of another person with a financial interest in your business to get or protect a business loan, you cannot deduct the premiums as a business expense. 2013 ohio 1040ez instructions Nor can you deduct the premiums as interest on business loans or as an expense of financing loans. 2013 ohio 1040ez instructions In the event of death, the proceeds of the policy are generally not taxed as income even if they are used to liquidate the debt. 2013 ohio 1040ez instructions Capitalized Premiums Under the uniform capitalization rules, you must capitalize the direct costs and part of the indirect costs for certain production or resale activities. 2013 ohio 1040ez instructions Include these costs in the basis of property you produce or acquire for resale, rather than claiming them as a current deduction. 2013 ohio 1040ez instructions You recover the costs through depreciation, amortization, or cost of goods sold when you use, sell, or otherwise dispose of the property. 2013 ohio 1040ez instructions Indirect costs include premiums for insurance on your plant or facility, machinery, equipment, materials, property produced, or property acquired for resale. 2013 ohio 1040ez instructions Uniform capitalization rules. 2013 ohio 1040ez instructions   You may be subject to the uniform capitalization rules if you do any of the following, unless the property is produced for your use other than in a business or an activity carried on for profit. 2013 ohio 1040ez instructions Produce real property or tangible personal property. 2013 ohio 1040ez instructions For this purpose, tangible personal property includes a film, sound recording, video tape, book, or similar property. 2013 ohio 1040ez instructions Acquire property for resale. 2013 ohio 1040ez instructions However, these rules do not apply to the following property. 2013 ohio 1040ez instructions Personal property you acquire for resale if your average annual gross receipts are $10 million or less for the 3 prior tax years. 2013 ohio 1040ez instructions Property you produce if you meet either of the following conditions. 2013 ohio 1040ez instructions Your indirect costs of producing the property are $200,000 or less. 2013 ohio 1040ez instructions You use the cash method of accounting and do not account for inventories. 2013 ohio 1040ez instructions More information. 2013 ohio 1040ez instructions   For more information on these rules, see Uniform Capitalization Rules in Publication 538 and the regulations under Internal Revenue Code section 263A. 2013 ohio 1040ez instructions When To Deduct Premiums You can usually deduct insurance premiums in the tax year to which they apply. 2013 ohio 1040ez instructions Cash method. 2013 ohio 1040ez instructions   If you use the cash method of accounting, you generally deduct insurance premiums in the tax year you actually paid them, even if you incurred them in an earlier year. 2013 ohio 1040ez instructions However, see Prepayment , later. 2013 ohio 1040ez instructions Accrual method. 2013 ohio 1040ez instructions   If you use an accrual method of accounting, you cannot deduct insurance premiums before the tax year in which you incur a liability for them. 2013 ohio 1040ez instructions In addition, you cannot deduct insurance premiums before the tax year in which you actually pay them (unless the exception for recurring items applies). 2013 ohio 1040ez instructions For more information about the accrual method of accounting, see chapter 1. 2013 ohio 1040ez instructions For information about the exception for recurring items, see Publication 538. 2013 ohio 1040ez instructions Prepayment. 2013 ohio 1040ez instructions   You cannot deduct expenses in advance, even if you pay them in advance. 2013 ohio 1040ez instructions This rule applies to any expense paid far enough in advance to, in effect, create an asset with a useful life extending substantially beyond the end of the current tax year. 2013 ohio 1040ez instructions   Expenses such as insurance are generally allocable to a period of time. 2013 ohio 1040ez instructions You can deduct insurance expenses for the year to which they are allocable. 2013 ohio 1040ez instructions Example. 2013 ohio 1040ez instructions In 2013, you signed a 3-year insurance contract. 2013 ohio 1040ez instructions Even though you paid the premiums for 2013, 2014, and 2015 when you signed the contract, you can only deduct the premium for 2013 on your 2013 tax return. 2013 ohio 1040ez instructions You can deduct in 2014 and 2015 the premium allocable to those years. 2013 ohio 1040ez instructions Dividends received. 2013 ohio 1040ez instructions   If you receive dividends from business insurance and you deducted the premiums in prior years, at least part of the dividends generally are income. 2013 ohio 1040ez instructions For more information, see Recovery of amount deducted (tax benefit rule) in chapter 1 under How Much Can I Deduct. 2013 ohio 1040ez instructions Prev  Up  Next   Home   More Online Publications