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Free turbo tax 2013 10. Free turbo tax 2013   Employees of Foreign Governments and International Organizations Table of Contents Exemption Under Tax Treaty Exemption Under U. Free turbo tax 2013 S. Free turbo tax 2013 Tax LawCertification. Free turbo tax 2013 Employees of foreign governments (including foreign municipalities) have two ways to get exemption of their governmental wages from U. Free turbo tax 2013 S. Free turbo tax 2013 income tax: By a provision in a tax treaty or consular convention between the United States and their country, or By meeting the requirements of U. Free turbo tax 2013 S. Free turbo tax 2013 tax law. Free turbo tax 2013 Employees of international organizations can exempt their wages either by a provision, if one exists, in the international agreement creating the international organization, or by meeting the requirements of U. Free turbo tax 2013 S. Free turbo tax 2013 tax law. Free turbo tax 2013 The exemption discussed in this chapter applies only to pay received for services performed for a foreign government or international organization. Free turbo tax 2013 Other U. Free turbo tax 2013 S. Free turbo tax 2013 income received by persons who qualify for this exemption may be fully taxable or given favorable treatment under an applicable tax treaty provision. Free turbo tax 2013 The proper treatment of this kind of income (interest, dividends, etc. Free turbo tax 2013 ) is discussed earlier in this publication. Free turbo tax 2013 Exemption Under Tax Treaty If you are from a country that has a tax treaty with the United States, you should first look at the treaty to see if there is a provision that exempts your income. Free turbo tax 2013 The income of U. Free turbo tax 2013 S. Free turbo tax 2013 citizens and resident aliens working for foreign governments usually is not exempt. Free turbo tax 2013 However, in a few instances, the income of a U. Free turbo tax 2013 S. Free turbo tax 2013 citizen with dual citizenship may qualify. Free turbo tax 2013 Often the exemption is limited to the income of persons who also are nationals of the foreign country involved. Free turbo tax 2013 Exemption Under U. Free turbo tax 2013 S. Free turbo tax 2013 Tax Law Employees of foreign governments who do not qualify under a tax treaty provision and employees of international organizations may qualify for exemption by meeting the following requirements of U. Free turbo tax 2013 S. Free turbo tax 2013 tax law. Free turbo tax 2013 The exemption under U. Free turbo tax 2013 S. Free turbo tax 2013 tax law applies only to current employees and not to former employees. Free turbo tax 2013 Pensions received by former employees living in the United States do not qualify for the exemption discussed here. Free turbo tax 2013 Employees of foreign governments. Free turbo tax 2013   If you are not a U. Free turbo tax 2013 S. Free turbo tax 2013 citizen, or if you are a U. Free turbo tax 2013 S. Free turbo tax 2013 citizen but also a citizen of the Philippines, and you work for a foreign government in the United States, your foreign government salary is exempt from U. Free turbo tax 2013 S. Free turbo tax 2013 tax if you perform services similar to those performed by U. Free turbo tax 2013 S. Free turbo tax 2013 government employees in that foreign country and that foreign government grants an equivalent exemption to U. Free turbo tax 2013 S. Free turbo tax 2013 government employees. Free turbo tax 2013 Certification. Free turbo tax 2013   To qualify for the exemption under U. Free turbo tax 2013 S. Free turbo tax 2013 tax law, either the Department of State must certify that you perform services similar to those performed by employees of the government of the United States in foreign countries and that your foreign government employer grants an equivalent exemption to U. Free turbo tax 2013 S. Free turbo tax 2013 government employees performing similar services in its country or you must establish those facts. Free turbo tax 2013 However, see Aliens who keep immigrant status , later, for a special rule that may affect your qualifying for this exemption. Free turbo tax 2013 Employees of international organizations. Free turbo tax 2013   If you work for an international organization in the United States and you are not a U. Free turbo tax 2013 S. Free turbo tax 2013 citizen (or you are a U. Free turbo tax 2013 S. Free turbo tax 2013 citizen but are also a citizen of the Philippines), your salary from that organization is exempt from U. Free turbo tax 2013 S. Free turbo tax 2013 tax. Free turbo tax 2013 However, see Aliens who keep immigrant status , later, for a special rule that may affect your qualifying for this exemption. Free turbo tax 2013   An international organization is an organization designated by the President of the United States through Executive Order to qualify for the privileges, exemptions, and immunities provided in the International Organizations Immunities Act. Free turbo tax 2013   You should find out if you have been made known to, and have been accepted by, the Secretary of State as an officer or an employee of that organization, or if you have been designated by the Secretary of State, before formal notification and acceptance, as a prospective officer or employee. Free turbo tax 2013   If you are claiming exemption, you should know the number of the Executive Order covering the international organization and should have some written evidence of your acceptance or designation by the Secretary of State. Free turbo tax 2013   The exemption is denied when, because the Secretary of State determines your presence in the United States is no longer desirable, you leave the United States (or after a reasonable time allowed for leaving the United States). Free turbo tax 2013 The exemption is also denied when a foreign country does not allow similar exemptions to U. Free turbo tax 2013 S. Free turbo tax 2013 citizens. Free turbo tax 2013 Then the Secretary of State can withdraw the privileges, exemptions, and immunities from the nationals of that foreign country. Free turbo tax 2013 Aliens who keep immigrant status. Free turbo tax 2013   If you file the waiver provided by section 247(b) of the Immigration and Nationality Act (USCIS Form I-508) to keep your immigrant status (green card), you no longer qualify for the exemption from U. Free turbo tax 2013 S. Free turbo tax 2013 tax under U. Free turbo tax 2013 S. Free turbo tax 2013 tax law from the date of filing the waiver with the Attorney General. Free turbo tax 2013   However, you do not lose the exemption if you file the waiver, and meet either of the following conditions. Free turbo tax 2013 You are exempt from U. Free turbo tax 2013 S. Free turbo tax 2013 tax under an income tax treaty, consular agreement, or international agreement between the United States and your foreign government employer. Free turbo tax 2013 You work for an international organization and the international organization agreement creating the international organization provides that alien employees are exempt from U. Free turbo tax 2013 S. Free turbo tax 2013 income tax. Free turbo tax 2013 Two international organizations that have such a provision are the International Monetary Fund (IMF) and the International Bank for Reconstruction and Development (World Bank). Free turbo tax 2013 . Free turbo tax 2013   For more information about a specific foreign country or international organization, send an email to embassy@irs. Free turbo tax 2013 gov. Free turbo tax 2013 Prev  Up  Next   Home   More Online Publications
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TEB Newsletters

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TEB State Newsletter - January 2012
This is the inaugural edition of a newsletter specifically designed to meet the needs of state officials responsible for overseeing the issuance of tax-advantaged bonds and ongoing compliance with applicable federal tax rules. This newsletter is a direct result of the State Government Communication land Outreach project of the IRS office of Tax Exempt Bonds.

TEB State Newsletter - April 2013
Semi-annual newsletter to assist in meeting the needs of state officials responsible for overseeing the issuance of tax-advantaged bonds and ongoing compliance with applicable federal tax rules. This newsletter also draws attention to key program developments and new educational resources released since the last issue.

TEB State Newsletter - January 2014
Our January newsletter starts with a message from our new Director of Tax Exempt Bonds, Rebecca Harrigal. This newsletter also provides overviews of our recent phone forums and previews of upcoming phone forums; highlights our new Publication 5091, Voluntary Compliance for Tax-Exempt and Tax-Credit Bonds and the Advisory Committee on Tax Exempt and Government Entities' Annual Report; and an update on the effects of sequestration on tax-advantaged bonds.


 

Page Last Reviewed or Updated: 09-Jan-2014

The Free Turbo Tax 2013

Free turbo tax 2013 5. Free turbo tax 2013   Taxes Table of Contents What's New Introduction Topics - This chapter discusses: Useful Items - You may want to see: When To Deduct Taxes Real Estate TaxesSeparate elections. Free turbo tax 2013 Making the election. Free turbo tax 2013 Form 3115. Free turbo tax 2013 Income TaxesAccrual of contested income taxes. Free turbo tax 2013 Employment Taxes Other TaxesAdditional Medicare Tax. Free turbo tax 2013 What's New Additional Medicare Tax. Free turbo tax 2013  Beginning in 2013, you must withhold a 0. Free turbo tax 2013 9% Additional Medicare Tax from wages you pay to an employee in excess of $200,000 in a calendar year. Free turbo tax 2013 Also, self-employed individuals may be required to pay Additional Medicare Tax on self-employment income. Free turbo tax 2013 See Employment Taxes , and Self-employment tax , later. Free turbo tax 2013 Introduction You can deduct various federal, state, local, and foreign taxes directly attributable to your trade or business as business expenses. Free turbo tax 2013 You cannot deduct federal income taxes, estate and gift taxes, or state inheritance, legacy, and succession taxes. Free turbo tax 2013 Topics - This chapter discusses: When to deduct taxes Real estate taxes Income taxes Employment taxes Other taxes Useful Items - You may want to see: Publication 15 (Circular E), Employer's Tax Guide 334 Tax Guide for Small Business 510 Excise Taxes 538 Accounting Periods and Methods 551 Basis of Assets Form (and Instructions) Sch A (Form 1040) Itemized Deductions Sch SE (Form 1040) Self-Employment Tax 3115 Application for Change in Accounting Method 8959 Additional Medicare Tax See chapter 12 for information about getting publications and forms. Free turbo tax 2013 When To Deduct Taxes Generally, you can only deduct taxes in the year you pay them. Free turbo tax 2013 This applies whether you use the cash method or an accrual method of accounting. Free turbo tax 2013 Under an accrual method, you can deduct a tax before you pay it if you meet the exception for recurring items discussed under Economic Performance in Publication 538. Free turbo tax 2013 You can also elect to ratably accrue real estate taxes as discussed later under Real Estate Taxes . Free turbo tax 2013 Limit on accrual of taxes. Free turbo tax 2013   A taxing jurisdiction can require the use of a date for accruing taxes that is earlier than the date it originally required. Free turbo tax 2013 However, if you use an accrual method, and can deduct the tax before you pay it, use the original accrual date for the year of change and all future years to determine when you can deduct the tax. Free turbo tax 2013 Example. Free turbo tax 2013 Your state imposes a tax on personal property used in a trade or business conducted in the state. Free turbo tax 2013 This tax is assessed and becomes a lien as of July 1 (accrual date). Free turbo tax 2013 In 2013, the state changed the assessment and lien dates from July 1, 2014, to December 31, 2013, for property tax year 2014. Free turbo tax 2013 Use the original accrual date (July 1, 2014) to determine when you can deduct the tax. Free turbo tax 2013 You must also use the July 1 accrual date for all future years to determine when you can deduct the tax. Free turbo tax 2013 Uniform capitalization rules. Free turbo tax 2013   Uniform capitalization rules apply to certain taxpayers who produce real property or tangible personal property for use in a trade or business or for sale to customers. Free turbo tax 2013 They also apply to certain taxpayers who acquire property for resale. Free turbo tax 2013 Under these rules, you either include certain costs in inventory or capitalize certain expenses related to the property, such as taxes. Free turbo tax 2013 For more information, see chapter 1. Free turbo tax 2013 Carrying charges. Free turbo tax 2013   Carrying charges include taxes you pay to carry or develop real estate or to carry, transport, or install personal property. Free turbo tax 2013 You can elect to capitalize carrying charges not subject to the uniform capitalization rules if they are otherwise deductible. Free turbo tax 2013 For more information, see chapter 7. Free turbo tax 2013 Refunds of taxes. Free turbo tax 2013   If you receive a refund for any taxes you deducted in an earlier year, include the refund in income to the extent the deduction reduced your federal income tax in the earlier year. Free turbo tax 2013 For more information, see Recovery of amount deducted (tax benefit rule) in chapter 1. Free turbo tax 2013    You must include in income any interest you receive on tax refunds. Free turbo tax 2013 Real Estate Taxes Deductible real estate taxes are any state, local, or foreign taxes on real estate levied for the general public welfare. Free turbo tax 2013 The taxing authority must base the taxes on the assessed value of the real estate and charge them uniformly against all property under its jurisdiction. Free turbo tax 2013 Deductible real estate taxes generally do not include taxes charged for local benefits and improvements that increase the value of the property. Free turbo tax 2013 See Taxes for local benefits , later. Free turbo tax 2013 If you use an accrual method, you generally cannot accrue real estate taxes until you pay them to the government authority. Free turbo tax 2013 However, you can elect to ratably accrue the taxes during the year. Free turbo tax 2013 See Electing to ratably accrue , later. Free turbo tax 2013 Taxes for local benefits. Free turbo tax 2013   Generally, you cannot deduct taxes charged for local benefits and improvements that tend to increase the value of your property. Free turbo tax 2013 These include assessments for streets, sidewalks, water mains, sewer lines, and public parking facilities. Free turbo tax 2013 You should increase the basis of your property by the amount of the assessment. Free turbo tax 2013   You can deduct taxes for these local benefits only if the taxes are for maintenance, repairs, or interest charges related to those benefits. Free turbo tax 2013 If part of the tax is for maintenance, repairs, or interest, you must be able to show how much of the tax is for these expenses to claim a deduction for that part of the tax. Free turbo tax 2013 Example. Free turbo tax 2013 To improve downtown commercial business, Waterfront City converted a downtown business area street into an enclosed pedestrian mall. Free turbo tax 2013 The city assessed the full cost of construction, financed with 10-year bonds, against the affected properties. Free turbo tax 2013 The city is paying the principal and interest with the annual payments made by the property owners. Free turbo tax 2013 The assessments for construction costs are not deductible as taxes or as business expenses, but are depreciable capital expenses. Free turbo tax 2013 The part of the payments used to pay the interest charges on the bonds is deductible as taxes. Free turbo tax 2013 Charges for services. Free turbo tax 2013   Water bills, sewerage, and other service charges assessed against your business property are not real estate taxes, but are deductible as business expenses. Free turbo tax 2013 Purchase or sale of real estate. Free turbo tax 2013   If real estate is sold, the real estate taxes must be allocated between the buyer and the seller. Free turbo tax 2013   The buyer and seller must allocate the real estate taxes according to the number of days in the real property tax year (the period to which the tax imposed relates) that each owned the property. Free turbo tax 2013 Treat the seller as paying the taxes up to but not including the date of sale. Free turbo tax 2013 Treat the buyer as paying the taxes beginning with the date of sale. Free turbo tax 2013 You can usually find this information on the settlement statement you received at closing. Free turbo tax 2013   If you (the seller) use an accrual method and have not elected to ratably accrue real estate taxes, you are considered to have accrued your part of the tax on the date you sell the property. Free turbo tax 2013 Example. Free turbo tax 2013 Alberto Verde, a calendar year accrual method taxpayer, owns real estate in Olmo County. Free turbo tax 2013 He has not elected to ratably accrue property taxes. Free turbo tax 2013 November 30 of each year is the assessment and lien date for the current real property tax year, which is the calendar year. Free turbo tax 2013 He sold the property on June 30, 2013. Free turbo tax 2013 Under his accounting method he would not be able to claim a deduction for the taxes because the sale occurred before November 30. Free turbo tax 2013 He is treated as having accrued his part of the tax, 181/366  (January 1–June 29), on June 30, and he can deduct it for 2013. Free turbo tax 2013 Electing to ratably accrue. Free turbo tax 2013   If you use an accrual method, you can elect to accrue real estate tax related to a definite period ratably over that period. Free turbo tax 2013 Example. Free turbo tax 2013 Juan Sanchez is a calendar year taxpayer who uses an accrual method. Free turbo tax 2013 His real estate taxes for the real property tax year, July 1, 2013, to June 30, 2014, are $1,200. Free turbo tax 2013 July 1 is the assessment and lien date. Free turbo tax 2013 If Juan elects to ratably accrue the taxes, $600 will accrue in 2013 ($1,200 × 6/12, July 1–December 31) and the balance will accrue in 2014. Free turbo tax 2013 Separate elections. Free turbo tax 2013   You can elect to ratably accrue the taxes for each separate trade or business and for nonbusiness activities if you account for them separately. Free turbo tax 2013 Once you elect to ratably accrue real estate taxes, you must use that method unless you get permission from the IRS to change. Free turbo tax 2013 See Form 3115 , later. Free turbo tax 2013 Making the election. Free turbo tax 2013   If you elect to ratably accrue the taxes for the first year in which you incur real estate taxes, attach a statement to your income tax return for that year. Free turbo tax 2013 The statement should show all the following items. Free turbo tax 2013 The trades or businesses to which the election applies and the accounting method or methods used. Free turbo tax 2013 The period to which the taxes relate. Free turbo tax 2013 The computation of the real estate tax deduction for that first year. Free turbo tax 2013   Generally, you must file your return by the due date (including extensions). Free turbo tax 2013 However, if you timely filed your return for the year without electing to ratably accrue, you can still make the election by filing an amended return within 6 months after the due date of the return (excluding extensions). Free turbo tax 2013 Attach the statement to the amended return and write “Filed pursuant to section 301. Free turbo tax 2013 9100-2” on the statement. Free turbo tax 2013 File the amended return at the same address where you filed the original return. Free turbo tax 2013 Form 3115. Free turbo tax 2013    If you elect to ratably accrue real estate taxes for a year after the first year in which you incur real estate taxes, or if you want to revoke your election to ratably accrue real estate taxes, file Form 3115. Free turbo tax 2013 For more information, including applicable time frames for filing, see the Instructions for Form 3115. Free turbo tax 2013 Note. Free turbo tax 2013 If you are filing an application for a change in accounting method filed after January 9, 2011, for a year of change ending after April 29, 2010, see Revenue Procedure 2011-14, 2011-4 I. Free turbo tax 2013 R. Free turbo tax 2013 B. Free turbo tax 2013 330, as modified and clarified by Revenue Procedure 2012-19, 2012-14 I. Free turbo tax 2013 R. Free turbo tax 2013 B. Free turbo tax 2013 689, and Revenue Procedure 2012-20, 2012-14 I. Free turbo tax 2013 R. Free turbo tax 2013 B. Free turbo tax 2013 700, or any successor. Free turbo tax 2013 Revenue Procedure 2011-14 is available at  www. Free turbo tax 2013 irs. Free turbo tax 2013 gov/irb/2011-04IRB/ar08. Free turbo tax 2013 html. Free turbo tax 2013 Income Taxes This section discusses federal, state, local, and foreign income taxes. Free turbo tax 2013 Federal income taxes. Free turbo tax 2013   You cannot deduct federal income taxes. Free turbo tax 2013 State and local income taxes. Free turbo tax 2013   A corporation or partnership can deduct state and local income taxes imposed on the corporation or partnership as business expenses. Free turbo tax 2013 An individual can deduct state and local income taxes only as an itemized deduction on Schedule A (Form 1040). Free turbo tax 2013   However, an individual can deduct a state tax on gross income (as distinguished from net income) directly attributable to a trade or business as a business expense. Free turbo tax 2013 Accrual of contested income taxes. Free turbo tax 2013   If you use an accrual method, and you contest a state or local income tax liability, you must accrue and deduct any contested amount in the tax year in which the liability is finally determined. Free turbo tax 2013   If additional state or local income taxes for a prior year are assessed in a later year, you can deduct the taxes in the year in which they were originally imposed (the prior year) if the tax liability is not contested. Free turbo tax 2013 You cannot deduct them in the year in which the liability is finally determined. Free turbo tax 2013    The filing of an income tax return is not considered a contest and, in the absence of an overt act of protest, you can deduct the tax in the prior year. Free turbo tax 2013 Also, you can deduct any additional taxes in the prior year if you do not show some affirmative evidence of denial of the liability. Free turbo tax 2013   However, if you consistently deduct additional assessments in the year they are paid or finally determined (including those for which there was no contest), you must continue to do so. Free turbo tax 2013 You cannot take a deduction in the earlier year unless you receive permission to change your method of accounting. Free turbo tax 2013 For more information on accounting methods, see When Can I Deduct an Expense in chapter 1. Free turbo tax 2013 Foreign income taxes. Free turbo tax 2013   Generally, you can take either a deduction or a credit for income taxes imposed on you by a foreign country or a U. Free turbo tax 2013 S. Free turbo tax 2013 possession. Free turbo tax 2013 However, an individual cannot take a deduction or credit for foreign income taxes paid on income that is exempt from U. Free turbo tax 2013 S. Free turbo tax 2013 tax under the foreign earned income exclusion or the foreign housing exclusion. Free turbo tax 2013 For information on these exclusions, see Publication 54, Tax Guide for U. Free turbo tax 2013 S. Free turbo tax 2013 Citizens and Resident Aliens Abroad. Free turbo tax 2013 For information on the foreign tax credit, see Publication 514, Foreign Tax Credit for Individuals. Free turbo tax 2013 Employment Taxes If you have employees, you must withhold various taxes from your employees' pay. Free turbo tax 2013 Most employers must withhold their employees' share of social security, Medicare taxes, and Additional Medicare Tax (if applicable) along with state and federal income taxes. Free turbo tax 2013 You may also need to pay certain employment taxes from your own funds. Free turbo tax 2013 These include your share of social security and Medicare taxes as an employer, along with unemployment taxes. Free turbo tax 2013 Note. Free turbo tax 2013 Additional Medicare Tax is only imposed on the employee. Free turbo tax 2013 There is no employer share of Additional Medicare Tax. Free turbo tax 2013 Your deduction for wages paid is not reduced by the social security and Medicare taxes, Additional Medicare Tax, and income taxes you withhold from your employees. Free turbo tax 2013 You can deduct the employment taxes you must pay from your own funds as taxes. Free turbo tax 2013 Example. Free turbo tax 2013 You pay your employee $18,000 a year. Free turbo tax 2013 However, after you withhold various taxes, your employee receives $14,500. Free turbo tax 2013 You also pay an additional $1,500 in employment taxes. Free turbo tax 2013 You should deduct the full $18,000 as wages. Free turbo tax 2013 You can deduct the $1,500 you pay from your own funds as taxes. Free turbo tax 2013 For more information on employment taxes, see Publication 15 (Circular E). Free turbo tax 2013 Unemployment fund taxes. Free turbo tax 2013   As an employer, you may have to make payments to a state unemployment compensation fund or to a state disability benefit fund. Free turbo tax 2013 Deduct these payments as taxes. Free turbo tax 2013 Other Taxes The following are other taxes you can deduct if you incur them in the ordinary course of your trade or business. Free turbo tax 2013 Excise taxes. Free turbo tax 2013   Generally, you can deduct as a business expense all excise taxes that are ordinary and necessary expenses of carrying on your trade or business. Free turbo tax 2013 However, see Fuel taxes , later. Free turbo tax 2013   For more information on excise taxes, see Publication 510. Free turbo tax 2013 Franchise taxes. Free turbo tax 2013   You can deduct corporate franchise taxes as a business expense. Free turbo tax 2013 Fuel taxes. Free turbo tax 2013   Generally, taxes on gasoline, diesel fuel, and other motor fuels that you use in your business are included as part of the cost of the fuel. Free turbo tax 2013 Do not deduct these taxes as a separate item. Free turbo tax 2013   You may be entitled to a credit or refund for federal excise tax you paid on fuels used for certain purposes. Free turbo tax 2013 For more information, see Publication 510. Free turbo tax 2013 Occupational taxes. Free turbo tax 2013   You can deduct as a business expense an occupational tax charged at a flat rate by a locality for the privilege of working or conducting a business in the locality. Free turbo tax 2013 Personal property tax. Free turbo tax 2013   You can deduct any tax imposed by a state or local government on personal property used in your trade or business. Free turbo tax 2013 Sales tax. Free turbo tax 2013   Treat any sales tax you pay on a service or on the purchase or use of property as part of the cost of the service or property. Free turbo tax 2013 If the service or the cost or use of the property is a deductible business expense, you can deduct the tax as part of that service or cost. Free turbo tax 2013 If the property is merchandise bought for resale, the sales tax is part of the cost of the merchandise. Free turbo tax 2013 If the property is depreciable, add the sales tax to the basis for depreciation. Free turbo tax 2013 For more information on basis, see Publication 551. Free turbo tax 2013    Do not deduct state and local sales taxes imposed on the buyer that you must collect and pay over to the state or local government. Free turbo tax 2013 Also, do not include these taxes in gross receipts or sales. Free turbo tax 2013 Self-employment tax. Free turbo tax 2013   You can deduct part of your self-employment tax as a business expense in figuring your adjusted gross income. Free turbo tax 2013 This deduction only affects your income tax. Free turbo tax 2013 It does not affect your net earnings from self-employment or your self-employment tax. Free turbo tax 2013   To deduct the tax, enter on Form 1040, line 27, the amount shown on the Deduction for one-half of self-employment tax line of Schedule SE (Form 1040). Free turbo tax 2013   For more information on self-employment tax, see Publication 334. Free turbo tax 2013 Additional Medicare Tax. Free turbo tax 2013   Beginning in 2013, you may be required to pay Additional Medicare Tax on self-employment income. Free turbo tax 2013 See Form 8959 and the Instructions for Form 8959 for more information on the Additional Medicare Tax. Free turbo tax 2013 Prev  Up  Next   Home   More Online Publications