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Freefile Publication 584-B - Main Content Table of Contents How To Use This Workbook Comments and SuggestionsOrdering forms and publications. Freefile Tax questions. Freefile How To Get Tax HelpLow Income Taxpayer Clinics (LITCs). Freefile How To Use This Workbook You can use this workbook by following these five steps. Freefile Read Publication 547 to learn about the tax rules for casualties, disasters, and thefts. Freefile Know the definitions of adjusted basis and fair market value, discussed below. Freefile Fill out Schedules 1 through 6. Freefile Read the Instructions for Form 4684. Freefile Fill out Form 4684 using the information you entered in Schedules 1 through 6. Freefile Use the chart below to find out how to use Schedules 1 through 6 to fill out Form 4684. Freefile Take what's in each row of. Freefile . Freefile . Freefile And enter it on Form 4684. Freefile . Freefile . Freefile Column 1 Line 19 Column 2 Line 20 Column 3 Line 21 Column 4 Line 22 Column 5 Line 23 Column 6 Line 24 Column 7 Line 25 Column 8 Line 26 Column 9 Line 27 Adjusted basis. Freefile   Adjusted basis usually means original cost plus improvements, minus depreciation allowed or allowable (including any section 179 expense deduction), amortization, depletion, etc. Freefile If you did not acquire the property by purchasing it, your basis is determined as discussed in Publication 551, Basis of Assets. Freefile If you inherited the property from someone who died in 2010 and the executor of the decedent's estate made the election to file Form 8939, Allocation of Increase in Basis for Property Received From a Decedent, refer to the information provided by the executor or see Publication 4895, Tax Treatment of Property Acquired From a Decedent Dying in 2010. Freefile Fair market value. Freefile   Fair market value is the price for which you could sell your property to a willing buyer, when neither of you has to sell or buy and both of you know all the relevant facts. Freefile When filling out Schedules 1 through 6, you need to know the fair market value of the property immediately before and immediately after the disaster or casualty. Freefile Deduction limits. Freefile   If your casualty or theft loss involved a home you used for business or rented out, your deductible loss may be limited. Freefile See the Instructions for Form 4684, Section B. Freefile If the casualty or theft loss involved property used in a passive activity, see Form 8582, Passive Activity Loss Limitations, and its instructions. Freefile   The casualty and theft loss deduction for employee property, when added to your job expenses and most other miscellaneous itemized deductions on Schedule A (Form 1040), must be reduced by 2% of your adjusted gross income. Freefile Employee property is property used in performing services as an employee. Freefile Comments and Suggestions We welcome your comments about this publication and your suggestions for future editions. Freefile You can write to us at the following address: Internal Revenue Service Individual Forms and Publications Branch SE:W:CAR:MP:T:I 1111 Constitution Ave. Freefile NW, IR-6526 Washington, DC 20224 We respond to many letters by telephone. Freefile Therefore, it would be helpful if you would include your daytime phone number, including the area code, in your correspondence. Freefile You can email us at taxforms@irs. Freefile gov. Freefile Please put “Publications Comment” on the subject line. Freefile You can also send us comments from www. Freefile irs. Freefile gov/formspubs/. Freefile Select “Comment on Tax Forms and Publications” under “Information about. Freefile ” Although we cannot respond individually to each comment received, we do appreciate your feedback and will consider your comments as we revise our tax products. Freefile Ordering forms and publications. Freefile   Visit www. Freefile irs. Freefile gov/formspubs/ to download forms and publications, call 1-800-829-3676, or write to the address below and receive a response within 10 days after your request is received. Freefile Internal Revenue Service 1201 N. Freefile Mitsubishi Motorway Bloomington, IL 61705-6613 Tax questions. Freefile   If you have a tax question, check the information available on IRS. Freefile gov or call 1-800-829-1040. Freefile We cannot answer tax questions sent to either of the above addresses. Freefile How To Get Tax Help You can get help with unresolved tax issues, order free publications and forms, ask tax questions, and get information from the IRS in several ways. Freefile By selecting the method that is best for you, you will have quick and easy access to tax help. Freefile Free help with your return. Freefile   Free help in preparing your return is available nationwide from IRS-certified volunteers. Freefile The Volunteer Income Tax Assistance (VITA) program is designed to help low-moderate income taxpayers and the Tax Counseling for the Elderly (TCE) program is designed to assist taxpayers age 60 and older with their tax returns. Freefile 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. Freefile To find the nearest VITA or TCE site, visit IRS. Freefile gov or call 1-800-906-9887 or 1-800-829-1040. Freefile   As part of the TCE program, AARP offers the Tax-Aide counseling program. Freefile To find the nearest AARP Tax-Aide site, call 1-888-227-7669 or visit AARP's website at www. Freefile aarp. Freefile org/money/taxaide. Freefile   For more information on these programs, go to IRS. Freefile gov and enter keyword “VITA” in the upper right-hand corner. Freefile Internet. Freefile You can access the IRS website at IRS. Freefile gov 24 hours a day, 7 days a week to: Check the status of your 2011 refund. Freefile Go to IRS. Freefile gov and click on Where's My Refund. Freefile Wait at least 72 hours after the IRS acknowledges receipt of your e-filed return, or 3 to 4 weeks after mailing a paper return. Freefile If you filed Form 8379 with your return, wait 14 weeks (11 weeks if you filed electronically). Freefile Have your 2011 tax return available so you can provide your social security number, your filing status, and the exact whole dollar amount of your refund. Freefile E-file your return. Freefile Find out about commercial tax preparation and e-file services available free to eligible taxpayers. Freefile Download forms, including talking tax forms, instructions, and publications. Freefile Order IRS products online. Freefile Research your tax questions online. Freefile Search publications online by topic or keyword. Freefile Use the online Internal Revenue Code, regulations, or other official guidance. Freefile View Internal Revenue Bulletins (IRBs) published in the last few years. Freefile Figure your withholding allowances using the withholding calculator online at www. Freefile irs. Freefile gov/individuals. Freefile Determine if Form 6251 must be filed by using our Alternative Minimum Tax (AMT) Assistant available online at www. Freefile irs. Freefile gov/individuals. Freefile Sign up to receive local and national tax news by email. Freefile Get information on starting and operating a small business. Freefile Phone. Freefile Many services are available by phone. Freefile   Ordering forms, instructions, and publications. Freefile Call 1-800-TAX-FORM (1-800-829-3676) to order current-year forms, instructions, and publications, and prior-year forms and instructions. Freefile You should receive your order within 10 days. Freefile Asking tax questions. Freefile Call the IRS with your tax questions at 1-800-829-1040. Freefile Solving problems. Freefile You can get face-to-face help solving tax problems every business day in IRS Taxpayer Assistance Centers. Freefile An employee can explain IRS letters, request adjustments to your account, or help you set up a payment plan. Freefile Call your local Taxpayer Assistance Center for an appointment. Freefile To find the number, go to www. Freefile irs. Freefile gov/localcontacts or look in the phone book under United States Government, Internal Revenue Service. Freefile TTY/TDD equipment. Freefile If you have access to TTY/TDD equipment, call 1-800-829-4059 to ask tax questions or to order forms and publications. Freefile TeleTax topics. Freefile Call 1-800-829-4477 to listen to pre-recorded messages covering various tax topics. Freefile Refund information. Freefile You can check the status of your refund on the new IRS phone app. Freefile Download the free IRS2Go app by visiting the iTunes app store or the Android Marketplace. Freefile IRS2Go is a new way to provide you with information and tools. Freefile To check the status of your refund by phone, call 1-800-829-4477 (automated refund information 24 hours a day, 7 days a week). Freefile Wait at least 72 hours after the IRS acknowledges receipt of your e-filed return, or 3 to 4 weeks after mailing a paper return. Freefile If you filed Form 8379 with your return, wait 14 weeks (11 weeks if you filed electronically). Freefile Have your 2011 tax return available so you can provide your social security number, your filing status, and the exact whole dollar amount of your refund. Freefile If you check the status of your refund and are not given the date it will be issued, please wait until the next week before checking back. Freefile Other refund information. Freefile To check the status of a prior-year refund or amended return refund, call 1-800-829-1040. Freefile Evaluating the quality of our telephone services. Freefile To ensure IRS representatives give accurate, courteous, and professional answers, we use several methods to evaluate the quality of our telephone services. Freefile One method is for a second IRS representative to listen in on or record random telephone calls. Freefile Another is to ask some callers to complete a short survey at the end of the call. Freefile Walk-in. Freefile Many products and services are available on a walk-in basis. Freefile   Products. Freefile You can walk in to many post offices, libraries, and IRS offices to pick up certain forms, instructions, and publications. Freefile Some IRS offices, libraries, grocery stores, copy centers, city and county government offices, credit unions, and office supply stores have a collection of products available to print from a CD or photocopy from reproducible proofs. Freefile Also, some IRS offices and libraries have the Internal Revenue Code, regulations, Internal Revenue Bulletins, and Cumulative Bulletins available for research purposes. Freefile Services. Freefile You can walk in to your local Taxpayer Assistance Center every business day for personal, face-to-face tax help. Freefile An employee can explain IRS letters, request adjustments to your tax account, or help you set up a payment plan. Freefile If you need to resolve a tax problem, have questions about how the tax law applies to your individual tax return, or you are more comfortable talking with someone in person, visit your local Taxpayer Assistance Center where you can spread out your records and talk with an IRS representative face-to-face. Freefile No appointment is necessary—just walk in. Freefile If you prefer, you can call your local Center and leave a message requesting an appointment to resolve a tax account issue. Freefile A representative will call you back within 2 business days to schedule an in-person appointment at your convenience. Freefile If you have an ongoing, complex tax account problem or a special need, such as a disability, an appointment can be requested. Freefile All other issues will be handled without an appointment. Freefile To find the number of your local office, go to  www. Freefile irs. Freefile gov/localcontacts or look in the phone book under United States Government, Internal Revenue Service. Freefile Mail. Freefile You can send your order for forms, instructions, and publications to the address below. Freefile You should receive a response within 10 days after your request is received. Freefile  Internal Revenue Service 1201 N. Freefile Mitsubishi Motorway Bloomington, IL 61705-6613 Taxpayer Advocate Service. Freefile   The Taxpayer Advocate Service (TAS) is your voice at the IRS. Freefile Our job is to ensure that every taxpayer is treated fairly, and that you know and understand your rights. Freefile We offer free help to guide you through the often-confusing process of resolving tax problems that you haven’t been able to solve on your own. Freefile Remember, the worst thing you can do is nothing at all. Freefile   TAS can help if you can’t resolve your problem with the IRS and: Your problem is causing financial difficulties for you, your family, or your business. Freefile You face (or your business is facing) an immediate threat of adverse action. Freefile You have tried repeatedly to contact the IRS but no one has responded, or the IRS has not responded to you by the date promised. Freefile   If you qualify for our help, we’ll do everything we can to get your problem resolved. Freefile You will be assigned to one advocate who will be with you at every turn. Freefile We have offices in every state, the District of Columbia, and Puerto Rico. Freefile Although TAS is independent within the IRS, our advocates know how to work with the IRS to get your problems resolved. Freefile And our services are always free. Freefile   As a taxpayer, you have rights that the IRS must abide by in its dealings with you. Freefile Our tax toolkit at www. Freefile TaxpayerAdvocate. Freefile irs. Freefile gov can help you understand these rights. Freefile   If you think TAS might be able to help you, call your local advocate, whose number is in your phone book and on our website at www. Freefile irs. Freefile gov/advocate. Freefile You can also call our toll-free number at 1-877-777-4778. Freefile   TAS also handles large-scale or systemic problems that affect many taxpayers. Freefile If you know of one of these broad issues, please report it to us through our Systemic Advocacy Management System at www. Freefile irs. Freefile gov/advocate. Freefile Low Income Taxpayer Clinics (LITCs). Freefile   Low Income Taxpayer Clinics (LITCs) are independent from the IRS. Freefile Some clinics serve individuals whose income is below a certain level and who need to resolve a tax problem. Freefile These clinics provide professional representation before the IRS or in court on audits, appeals, tax collection disputes, and other issues for free or for a small fee. Freefile Some clinics can provide information about taxpayer rights and responsibilities in many different languages for individuals who speak English as a second language. Freefile For more information and to find a clinic near you, see the LITC page at www. Freefile irs. Freefile gov/advocate or IRS Publication 4134, Low Income Taxpayer Clinic List. Freefile This publication is also available by calling 1-800-829-3676 or at your local IRS office. Freefile Free tax services. Freefile   Publication 910, IRS Guide to Free Tax Services, is your guide to IRS services and resources. Freefile Learn about free tax information from the IRS, including publications, services, and education and assistance programs. Freefile The publication also has an index of over 100 TeleTax topics (recorded tax information) you can listen to on the telephone. Freefile The majority of the information and services listed in this publication are available to you free of charge. Freefile If there is a fee associated with a resource or service, it is listed in the publication. Freefile   Accessible versions of IRS published products are available on request in a variety of alternative formats for people with disabilities. Freefile DVD for tax products. Freefile You can order Publication 1796, IRS Tax Products DVD, and obtain: Current-year forms, instructions, and publications. Freefile Prior-year forms, instructions, and publications. Freefile Tax Map: an electronic research tool and finding aid. Freefile Tax law frequently asked questions. Freefile Tax Topics from the IRS telephone response system. Freefile Internal Revenue Code—Title 26 of the U. Freefile S. Freefile Code. Freefile Links to other Internet based Tax Research Materials. Freefile Fill-in, print, and save features for most tax forms. Freefile Internal Revenue Bulletins. Freefile Toll-free and email technical support. Freefile Two releases during the year. Freefile  – The first release will ship the beginning of January 2012. Freefile  – The final release will ship the beginning of March 2012. Freefile Purchase the DVD from National Technical Information Service (NTIS) at www. Freefile irs. Freefile gov/cdorders for $30 (no handling fee) or call 1-877-233-6767 toll free to buy the DVD for $30 (plus a $6 handling fee). Freefile Prev  Up  Next   Home   More Online Publications

Topic 157 - Change of Address – How to Notify the IRS

If your address has changed, you need to notify the IRS to ensure you receive any IRS refunds or correspondence. There are several ways to notify the IRS of an address change. If you change your address before filing your return, write the new address in the appropriate boxes on your return when you file. When your return is processed, we will update your records.

If you change your address after filing your return, you should notify the post office that services your old address. Because not all post offices forward government checks, notifying the post office that services your old address ensures that your mail will be forwarded, but not necessarily your refund check. To change your address with the IRS, you may complete a Form 8822 (PDF), Change of Address, and/or a Form 8822-B (PDF), Change of Address — Business, and send them to the address shown on the forms. Note: Beginning January 1, 2014, any entity with an EIN must file Form 8822-B to report to the IRS the latest change to its responsible party. For more information, see "responsible party" in Form 8822-B. You may download Forms 8822 and 8822-B from www.irs.gov or order them by calling 800-TAX-FORM (800-829-3676).

You may also write to inform us of your address change. If you write, we need your full name, old and new addresses, social security number, individual taxpayer identification number or employer identification number and signature. If you filed a joint return, you should provide the same information and signatures for both spouses. Send your written address change information to the campus where you filed your last return. The campus addresses are listed in the instructions to the tax forms.

If you filed a joint return and you and/or your spouse have since established separate residences, you both should notify the IRS of your new addresses.

Page Last Reviewed or Updated: March 20, 2014

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Freefile Publication 334 - Introductory Material Table of Contents IntroductionOrdering forms and publications. Freefile Tax questions. Freefile Future Developments What's New for 2013 What's New for 2014 Reminders Photographs of Missing Children Introduction The purpose of this publication is to provide general information about the federal tax laws that apply to small business owners who are sole proprietors and to statutory employees. Freefile This publication has information on business income, expenses, and tax credits that may help you file your income tax return. Freefile Are you self-employed?   You are self-employed if you carry on a trade or business as a sole proprietor or an independent contractor. Freefile Sole proprietor. Freefile   A sole proprietor is someone who owns an unincorporated business by himself or herself. Freefile However, if you are the sole member of a domestic limited liability company (LLC), you are not a sole proprietor if you elect to treat the LLC as a corporation. Freefile Trade or business. Freefile    A trade or business is generally an activity carried on to make a profit. Freefile The facts and circumstances of each case determine whether or not an activity is a trade or business. Freefile You do not need to actually make a profit to be in a trade or business as long as you have a profit motive. Freefile You do need to make ongoing efforts to further the interests of your business. Freefile   You do not have to carry on regular full-time business activities to be self-employed. Freefile Having a part-time business in addition to your regular job or business may be self-employment. Freefile Independent contractor. Freefile    People such as doctors, dentists, veterinarians, lawyers, accountants, contractors, subcontractors, public stenographers, or auctioneers who are in an independent trade, business, or profession in which they offer their services to the general public are generally independent contractors. Freefile However, whether they are independent contractors or employees depends on the facts in each case. Freefile The general rule is that an individual is an independent contractor if the payer has the right to control or to direct only the result of the work and not how it will be done. Freefile The earnings of a person who is working as an independent contractor are subject to self-employment tax. Freefile For more information on determining whether you are an employee or independent contractor, see Publication 15-A, Employer's Supplemental Tax Guide. Freefile Statutory employee. Freefile   A statutory employee has a checkmark in box 13 of his or her Form W-2, Wage and Tax Statement. Freefile Statutory employees use Schedule C or C-EZ to report their wages and expenses. Freefile Limited liability company (LLC). Freefile   A limited liability company (LLC) is an entity formed under state law by filing articles of organization. Freefile Generally, a single-member LLC is disregarded as an entity separate from its owner and reports its income and deductions on its owner's federal income tax return. Freefile An owner who is an individual may use Schedule C or C-EZ. Freefile Business owned and operated by spouses. Freefile   If you and your spouse jointly own and operate an unincorporated business and share in the profits and losses, you are partners in a partnership, whether or not you have a formal partnership agreement. Freefile Do not use Schedule C or C-EZ. Freefile Instead, file Form 1065, U. Freefile S. Freefile Return of Partnership Income. Freefile For more information, see Publication 541, Partnerships. Freefile    Exception—Community income. Freefile If you and your spouse wholly own an unincorporated business as community property under the community property laws of a state, foreign country, or U. Freefile S. Freefile possession, you can treat the business either as a sole proprietorship or a partnership. Freefile The only states with community property laws are Arizona, California, Idaho, Louisiana, Nevada, New Mexico, Texas, Washington, and Wisconsin. Freefile A change in your reporting position will be treated as a conversion of the entity. Freefile    Exception—Qualified joint venture. Freefile If you and your spouse each materially participate as the only members of a jointly owned and operated business, and you file a joint return for the tax year, you can make a joint election to be treated as a qualified joint venture instead of a partnership for the tax year. Freefile Making this election will allow you to avoid the complexity of Form 1065 but still give each spouse credit for social security earnings on which retirement benefits are based. Freefile For an explanation of "material participation," see the Instructions for Schedule C, line G. Freefile   To make this election, you must divide all items of income, gain, loss, deduction, and credit attributable to the business between you and your spouse in accordance with your respective interests in the venture. Freefile Each of you must file a separate Schedule C or C-EZ and a separate Schedule SE. Freefile For more information, see Qualified Joint Ventures in the Instructions for Schedule SE. Freefile This publication does not cover the topics listed in the following table. Freefile    IF you need information about: THEN you should see: Corporations Publication 542 Farming Publication 225 Fishermen (Capital Construction Fund)  Publication 595 Partnerships Publication 541 Passive activities Publication 925 Recordkeeping Publication 583 Rental Publication 527 S corporations Instructions for Form 1120S What you need to know. Freefile   Table A provides a list of questions you need to answer to help you meet your federal tax obligations. Freefile After each question is the location in this publication where you will find the related discussion. Freefile Table A. Freefile What You Need To Know About Federal Taxes (Note. Freefile The following is a list of questions you may need to answer so you can fill out your federal income tax return. Freefile Chapters are given to help you find the related discussion in this publication. Freefile ) What must I know   Where to find the answer   What kinds of federal taxes do I have to pay? How do I pay them?   See chapter 1. Freefile What forms must I file?   See chapter 1. Freefile What must I do if I have employees?   See Employment Taxes in chapter 1. Freefile Do I have to start my tax year in January, or can I start it in any other month?   See Accounting Periods in chapter 2. Freefile What method can I use to account for my income and expenses?   See Accounting Methods in chapter 2. Freefile What kinds of business income do I have to report on my tax return?   See chapter 5. Freefile What kinds of business expenses can I deduct on my tax return?   See Business Expenses in chapter 8. Freefile What kinds of expenses are not deductible as business expenses?   See Expenses You Cannot Deduct in chapter 8. Freefile What happens if I have a business loss? Can I deduct it?   See chapter 9. Freefile What must I do if I disposed of business property during the year?   See chapter 3. Freefile What are my rights as a taxpayer?   See chapter 11. Freefile Where do I go if I need help with federal tax matters?   See chapter 12. Freefile IRS mission. Freefile   Provide America's taxpayers top quality service by helping them understand and meet their tax responsibilities and by applying the tax law with integrity and fairness to all. Freefile Comments and suggestions. Freefile   We welcome your comments about this publication and your suggestions for future editions. Freefile   You can write to us at the following address:  Internal Revenue Service Tax Forms and Publications Division 1111 Constitution Ave. Freefile NW, IR-6526 Washington, DC 20224   We respond to many letters by telephone. Freefile Therefore, it would be helpful if you would include your daytime phone number, including the area code, in your correspondence. Freefile   You can send your comments from www. Freefile irs. Freefile gov/formspubs/. Freefile Click on “More Information” then on “Comment on Tax Forms and Publications. Freefile ”   Although we cannot respond individually to each comment received, we do appreciate your feedback and will consider your comments as we revise our tax products. Freefile Ordering forms and publications. Freefile   Visit  www. Freefile irs. Freefile gov/formspubs/ to download forms and publications, call 1-800-TAX-FORM (1-800-829-3676), or write to the address below and receive a response within 10 days after your request is received. Freefile  Internal Revenue Service 1201 N. Freefile Mitsubishi Motorway Bloomington, IL 61705-6613 Tax questions. Freefile   If you have a tax question, check the information available on IRS. Freefile gov or call 1-800-829-1040. Freefile We cannot answer tax questions sent to either of the above addresses. Freefile Future Developments For the latest information about developments related to Publication 334, such as legislation enacted after it was published, go to www. Freefile irs. Freefile gov/pub334. Freefile What's New for 2013 The following are some of the tax changes for 2013. Freefile For information on other changes, go to IRS. Freefile gov. Freefile Tax rates. Freefile . Freefile  For tax years beginning in 2013, the social security part of the self-employment tax increases to 12. Freefile 4%. Freefile The Medicare part of the tax remains at 2. Freefile 9%. Freefile As a result, the self-employment tax is 15. Freefile 3%. Freefile Maximum net earnings. Freefile  The maximum net self-employment earnings subject to the social security part of the self-employment tax increases to $113,700 for 2013. Freefile There is no maximum limit on earnings subject to the Medicare part. Freefile Standard mileage rate. Freefile  For 2013, the standard mileage rate for the cost of operating your car, van, pickup, or panel truck for each mile of business use is 56. Freefile 5 cents per mile. Freefile For more information, see Car and Truck Expenses in chapter 8. Freefile Simplified method for business use of home deduction. Freefile . Freefile  The IRS now provides a simplified method to determine your expenses for business use of your home. Freefile For more information, see Business Use of Your Home in chapter 8. Freefile What's New for 2014 The following are some of the tax changes for 2014. Freefile For information on other changes, go to IRS. Freefile gov. Freefile Standard mileage rate. Freefile  For 2014, the standard mileage rate for the cost of operating your car, van, pickup, or panel truck for each mile of business use is 56 cents per mile. Freefile Self-employment tax. Freefile  The maximum net self-employment earnings subject to the social security part of the self-employment tax is $117,000 for 2014. Freefile Reminders Accounting methods. Freefile  Certain small business taxpayers may be eligible to adopt or change to the cash method of accounting and may not be required to account for inventories. Freefile For more information, see Inventories in chapter 2. Freefile Reportable transactions. Freefile  You must file Form 8886, Reportable Transaction Disclosure Statement, to report certain transactions. Freefile You may have to pay a penalty if you are required to file Form 8886 but do not do so. Freefile You may also have to pay interest and penalties on any reportable transaction understatements. Freefile Reportable transactions include: Transactions the same as or substantially similar to tax avoidance transactions identified by the IRS, Transactions offered to you under conditions of confidentiality for which you paid an advisor a minimum fee, Transactions for which you have, or a related party has, contractual protection against disallowance of the tax benefits, Transactions that result in losses of at least $2 million in any single tax year ($50,000 if from certain foreign currency transactions) or $4 million in any combination of tax years, and Transactions the same or substantially similar to one of the types of transactions the IRS has identified as a transaction of interest. Freefile For more information, see the Instructions for Form 8886. Freefile Photographs of Missing Children The Internal Revenue Service is a proud partner with the National Center for Missing and Exploited Children. Freefile Photographs of missing children selected by the Center may appear in this publication on pages that would otherwise be blank. Freefile 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. Freefile Prev  Up  Next   Home   More Online Publications