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Files taxes online Publication 908 - Introductory Material Table of Contents Future Developments What's New Reminders Introduction Useful Items - You may want to see: Future Developments For the latest information about developments related to Publication 908, such as legislation enacted after it was published, go to www. Files taxes online irs. Files taxes online gov/pub908. Files taxes online What's New Expiration of provision for catch-up contributions for IRC section 401(k) participants whose employer filed bankruptcy. Files taxes online  The Pension Protection Act of 2006, P. Files taxes online L. Files taxes online 109-280, previously allowed additional contributions of up to $7,000 in a traditional or Roth IRA for employees who participated in an IRC section 401(k) plan of an employer that filed bankruptcy in an earlier year. Files taxes online This provision was not extended for tax years beginning on or after January 1, 2010. Files taxes online Automatic 6-month extension of time to file a bankruptcy estate return now available for individuals in Chapter 7 or 11 bankruptcy. Files taxes online  Beginning June 24, 2011, the IRS clarified in T. Files taxes online D. Files taxes online 9531 that there is available an automatic 6-month extension of time to file a bankruptcy estate income tax return for individuals in Chapter 7 or Chapter 11 bankruptcy proceedings upon filing a required application. Files taxes online The previous extension of time to file a bankruptcy estate return was 5 months. Files taxes online Reminders The Bankruptcy Abuse Prevention and Consumer Protection Act (BAPCPA) of 2005. Files taxes online  The changes to the U. Files taxes online S. Files taxes online Bankruptcy Code enacted by BAPCA are incorporated throughout this publication. Files taxes online Debtors filing under chapters 7, 11, 12, and 13 of the Bankruptcy Code must file all applicable federal, state, and local tax returns that become due after a case commences. Files taxes online Failure to file tax returns timely or obtain an extension can cause a bankruptcy case to be converted to another chapter or dismissed. Files taxes online In chapter 13 cases, the debtor must file all required tax returns for tax periods ending within 4 years of the filing of the bankruptcy petition. Files taxes online Photographs of missing children. Files taxes online  The IRS is a proud partner with the National Center for Missing and Exploited Children. Files taxes online Photographs of missing children selected by the Center may appear in this publication on pages that would otherwise be blank. Files taxes online 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. Files taxes online Introduction This publication is not intended to cover bankruptcy law in general, or to provide detailed discussions of the tax rules for the more complex corporate bankruptcy reorganizations or other highly technical transactions. Files taxes online Additionally, this publication is not updated on an annual basis and may not reflect recent developments in bankruptcy or tax law. Files taxes online If you need more guidance on the bankruptcy or tax laws applicable to your case, you should seek professional advice. Files taxes online This publication explains the basic federal income tax aspects of bankruptcy. Files taxes online A fundamental goal of the bankruptcy laws enacted by Congress is to give an honest debtor a financial “fresh start”. Files taxes online This is accomplished through the bankruptcy discharge, which is a permanent injunction (court ordered prohibition) against the collection of certain debts as a personal liability of the debtor. Files taxes online Bankruptcy proceedings begin with the filing of either a voluntary petition in the United States Bankruptcy Court, or in certain cases an involuntary petition filed by creditors. Files taxes online This filing creates the bankruptcy estate. Files taxes online The bankruptcy estate generally consists of all of the assets the individual or entity owns on the date the bankruptcy petition was filed. Files taxes online The bankruptcy estate is treated as a separate taxable entity for individuals filing bankruptcy petitions under chapter 7 or 11 of the Bankruptcy Code, discussed later. Files taxes online The tax obligations of taxable bankruptcy estates are discussed later under Individuals in Chapter 7 or 11. Files taxes online Generally, when a debt owed to another person or entity is canceled, the amount canceled or forgiven is considered income that is taxed to the person owing the debt. Files taxes online If a debt is canceled under a bankruptcy proceeding, the amount canceled is not income. Files taxes online However, the canceled debt reduces other tax benefits to which the debtor would otherwise be entitled. Files taxes online See Debt Cancellation, later. Files taxes online Useful Items - You may want to see: Publication 225 Farmer's Tax Guide 525 Taxable and Nontaxable Income 536 Net Operating Losses (NOLs) for Individuals, Estates, and Trusts 538 Accounting Periods and Methods 544 Sales and Other Dispositions of Assets 551 Basis of Assets 4681 Canceled Debts, Foreclosures, Repossessions, and Abandonments Form (and Instructions) SS-4 Application for Employer Identification Number, and separate instructions 982 Reduction of Tax Attributes Due to Discharge of Indebtedness (and Section 1082 Basis Adjustment) 1040 U. Files taxes online S. Files taxes online Individual Income Tax Return, and separate instructions Schedule SE (Form 1040) Self-Employment Tax 1040X Amended U. Files taxes online S. Files taxes online Individual Income Tax Return, and separate instructions 1041 U. Files taxes online S. Files taxes online Income Tax Return for Estates and Trusts, and separate instructions 1041-ES Estimated Income Tax for Estates and Trusts 1041-V Payment Voucher 4506 Request for Copy of Tax Return 4506-T Request for Transcript of Tax Return 4852 Substitute for Form W-2, Wage and Tax Statement, or Form 1099-R, Distributions From Pensions, Annuities, Retirement or Profit-Sharing Plans, IRAs, Insurance Contracts, etc. Files taxes online 4868 Application for Automatic Extension of Time To File U. Files taxes online S. Files taxes online Individual Income Tax Return 7004 Application for Automatic Extension of Time To File Certain Business Income Tax, Information, and Other Returns See How To Get Tax Help, later, for information about getting these publications and forms. Files taxes online 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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