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Hrblock tax 6. Hrblock tax 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. Hrblock tax 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). Hrblock tax For more information, see the retiree drug subsidy frequently asked questions on IRS. Hrblock tax gov. Hrblock tax 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. Hrblock tax However, you may have to capitalize certain insurance costs under the uniform capitalization rules. Hrblock tax For more information, see Capitalized Premiums , later. Hrblock tax 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. Hrblock tax S. Hrblock tax Individual Income Tax Return See chapter 12 for information about getting publications and forms. Hrblock tax Deductible Premiums You generally can deduct premiums you pay for the following kinds of insurance related to your trade or business. Hrblock tax Insurance that covers fire, storm, theft, accident, or similar losses. Hrblock tax Credit insurance that covers losses from business bad debts. Hrblock tax Group hospitalization and medical insurance for employees, including long-term care insurance. Hrblock tax If a partnership pays accident and health insurance premiums for its partners, it generally can deduct them as guaranteed payments to partners. Hrblock tax 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. Hrblock tax See Publication 15-B. Hrblock tax Liability insurance. Hrblock tax Malpractice insurance that covers your personal liability for professional negligence resulting in injury or damage to patients or clients. Hrblock tax 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. Hrblock tax If a partnership pays workers' compensation premiums for its partners, it generally can deduct them as guaranteed payments to partners. Hrblock tax 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. Hrblock tax Contributions to a state unemployment insurance fund are deductible as taxes if they are considered taxes under state law. Hrblock tax Overhead insurance that pays for business overhead expenses you have during long periods of disability caused by your injury or sickness. Hrblock tax Car and other vehicle insurance that covers vehicles used in your business for liability, damages, and other losses. Hrblock tax 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. Hrblock tax If you use the standard mileage rate to figure your car expenses, you cannot deduct any car insurance premiums. Hrblock tax Life insurance covering your officers and employees if you are not directly or indirectly a beneficiary under the contract. Hrblock tax Business interruption insurance that pays for lost profits if your business is shut down due to a fire or other cause. Hrblock tax 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. Hrblock tax 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. Hrblock tax A child includes your son, daughter, stepchild, adopted child, or foster child. Hrblock tax 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. Hrblock tax One of the following statements must be true. Hrblock tax 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. Hrblock tax 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. Hrblock tax , box 14, code A. Hrblock tax You used one of the optional methods to figure your net earnings from self-employment on Schedule SE. Hrblock tax You received wages in 2013 from an S corporation in which you were a more-than-2% shareholder. Hrblock tax Health insurance premiums paid or reimbursed by the S corporation are shown as wages on Form W-2, Wage and Tax Statement. Hrblock tax The insurance plan must be established, or considered to be established as discussed in the following bullets, under your business. Hrblock tax 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. Hrblock tax For partners, a policy can be either in the name of the partnership or in the name of the partner. Hrblock tax 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. Hrblock tax 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. Hrblock tax Otherwise, the insurance plan will not be considered to be established under your business. Hrblock tax For more-than-2% shareholders, a policy can be either in the name of the S corporation or in the name of the shareholder. Hrblock tax 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. Hrblock tax 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. Hrblock tax Otherwise, the insurance plan will not be considered to be established under your business. Hrblock tax 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. Hrblock tax If you previously filed returns without using Medicare premiums to figure the deduction, you can file timely amended returns to refigure the deduction. Hrblock tax For more information, see Form 1040X, Amended U. Hrblock tax S. Hrblock tax Individual Income Tax Return. Hrblock tax 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. Hrblock tax Take the deduction on Form 1040, line 29. Hrblock tax Qualified long-term care insurance. Hrblock tax You can include premiums paid on a qualified long-term care insurance contract when figuring your deduction. Hrblock tax But, for each person covered, you can include only the smaller of the following amounts. Hrblock tax The amount paid for that person. Hrblock tax The amount shown below. Hrblock tax Use the person's age at the end of the tax year. Hrblock tax 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. Hrblock tax A qualified long-term care insurance contract is an insurance contract that only provides coverage of qualified long-term care services. Hrblock tax The contract must meet all the following requirements. Hrblock tax It must be guaranteed renewable. Hrblock tax 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. Hrblock tax It must not provide for a cash surrender value or other money that can be paid, assigned, pledged, or borrowed. Hrblock tax 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. Hrblock tax Qualified long-term care services. Hrblock tax Qualified long-term care services are: Necessary diagnostic, preventive, therapeutic, curing, treating, mitigating, and rehabilitative services, and Maintenance or personal care services. Hrblock tax The services must be required by a chronically ill individual and prescribed by a licensed health care practitioner. Hrblock tax Worksheet 6-A. Hrblock tax Self-Employed Health Insurance Deduction Worksheet Note. Hrblock tax Use a separate worksheet for each trade or business under which an insurance plan is established. Hrblock tax 1. Hrblock tax Enter the total amount paid in 2013 for health insurance coverage established under your business for 2013 for you, your spouse, and your dependents. Hrblock tax 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. Hrblock tax But do not include the following. Hrblock tax 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. Hrblock tax Any amounts paid from retirement plan distributions that were nontaxable because you are a retired public safety officer. Hrblock tax Any amounts you included on Form 8885, line 4. Hrblock tax Any qualified health insurance premiums you paid to “U. Hrblock tax S. Hrblock tax Treasury-HCTC. Hrblock tax ” Any health coverage tax credit advance payments shown in box 1 of Form 1099-H. Hrblock tax Any payments for qualified long-term care insurance (see line 2) 1. Hrblock tax 2. Hrblock tax For coverage under a qualified long-term care insurance contract, enter for each person covered the smaller of the following amounts. Hrblock tax a) Total payments made for that person during the year. Hrblock tax b) The amount shown below. Hrblock tax Use the person's age at the end of the tax year. Hrblock tax $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. Hrblock tax If more than one person is covered, figure separately the amount to enter for each person. Hrblock tax Then enter the total of those amounts 2. Hrblock tax 3. Hrblock tax Add lines 1 and 2 3. Hrblock tax 4. Hrblock tax Enter your net profit* and any other earned income** from the trade or business under which the insurance plan is established. Hrblock tax Do not include Conservation Reserve Program payments exempt from self-employment tax. Hrblock tax If the business is an S corporation, skip to line 11 4. Hrblock tax 5. Hrblock tax 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. Hrblock tax Do not include Conservation Reserve Program payments exempt from self-employment tax. Hrblock tax See the Instructions for Schedule SE (Form 1040). Hrblock tax Do not include any net losses shown on these schedules. Hrblock tax 5. Hrblock tax 6. Hrblock tax Divide line 4 by line 5 6. Hrblock tax 7. Hrblock tax Multiply Form 1040, line 27, by the percentage on line 6 7. Hrblock tax 8. Hrblock tax Subtract line 7 from line 4 8. Hrblock tax 9. Hrblock tax 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. Hrblock tax 10. Hrblock tax Subtract line 9 from line 8 10. Hrblock tax 11. Hrblock tax 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. Hrblock tax 12. Hrblock tax 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. Hrblock tax 13. Hrblock tax Subtract line 12 from line 10 or 11, whichever applies 13. Hrblock tax 14. Hrblock tax Enter the smaller of line 3 or line 13 here and on Form 1040, line 29. Hrblock tax Do not include this amount when figuring any medical expense deduction on Schedule A (Form 1040). Hrblock tax 14. Hrblock tax * 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. Hrblock tax Instead, enter the amount attributable to that business from Schedule SE (Form 1040), Section B, line 4b. Hrblock tax * *Earned income includes net earnings and gains from the sale, transfer, or licensing of property you created. Hrblock tax However, it does not include capital gain income. Hrblock tax Chronically ill individual. Hrblock tax A chronically ill individual is a person who has been certified as one of the following. Hrblock tax 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. Hrblock tax Activities of daily living are eating, toileting, transferring (general mobility), bathing, dressing, and continence. Hrblock tax An individual who requires substantial supervision to be protected from threats to health and safety due to severe cognitive impairment. Hrblock tax The certification must have been made by a licensed health care practitioner within the previous 12 months. Hrblock tax Benefits received. Hrblock tax For information on excluding benefits you receive from a long-term care contract from gross income, see Publication 525. Hrblock tax Other coverage. Hrblock tax 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. Hrblock tax 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. Hrblock tax These rules are applied separately to plans that provide long-term care insurance and plans that do not provide long-term care insurance. Hrblock tax 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. Hrblock tax Effect on itemized deductions. Hrblock tax Subtract the health insurance deduction from your medical insurance when figuring medical expenses on Schedule A (Form 1040) if you itemize deductions. Hrblock tax Effect on self-employment tax. Hrblock tax 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. Hrblock tax For more information, see Schedule SE (Form 1040). Hrblock tax How to figure the deduction. Hrblock tax Generally, you can use the worksheet in the Form 1040 instructions to figure your deduction. Hrblock tax However, if any of the following apply, you must use Worksheet 6-A in this chapter. Hrblock tax You had more than one source of income subject to self-employment tax. Hrblock tax You file Form 2555, Foreign Earned Income, or Form 2555-EZ, Foreign Earned Income Exclusion. Hrblock tax You are using amounts paid for qualified long-term care insurance to figure the deduction. Hrblock tax If you are claiming the health coverage tax credit, complete Form 8885, Health Coverage Tax Credit, before you figure this deduction. Hrblock tax Health coverage tax credit. Hrblock tax 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. Hrblock tax Use Form 8885 to figure the amount, if any, of this credit. Hrblock tax When figuring the amount to enter on line 1 of Worksheet 6-A, do not include the following. Hrblock tax Any amounts you included on Form 8885, line 4. Hrblock tax Any qualified health insurance premiums you paid to “U. Hrblock tax S. Hrblock tax Treasury-HCTC. Hrblock tax ” Any health coverage tax credit advance payments shown in box 1 of Form 1099-H, Health Coverage Tax Credit (HCTC) Advance Payments. Hrblock tax More than one health plan and business. Hrblock tax 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. Hrblock tax 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). Hrblock tax 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. Hrblock tax Nondeductible Premiums You cannot deduct premiums on the following kinds of insurance. Hrblock tax Self-insurance reserve funds. Hrblock tax You cannot deduct amounts credited to a reserve set up for self-insurance. Hrblock tax This applies even if you cannot get business insurance coverage for certain business risks. Hrblock tax However, your actual losses may be deductible. Hrblock tax See Publication 547. Hrblock tax Loss of earnings. Hrblock tax You cannot deduct premiums for a policy that pays for lost earnings due to sickness or disability. Hrblock tax However, see the discussion on overhead insurance, item (8), under Deductible Premiums , earlier. Hrblock tax Certain life insurance and annuities. Hrblock tax 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. Hrblock tax 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. Hrblock tax 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. Hrblock tax 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. Hrblock tax The disallowance applies without regard to whom the policy covers. Hrblock tax Partners. Hrblock tax 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. Hrblock tax You cannot deduct the insurance premiums. Hrblock tax Insurance to secure a loan. Hrblock tax 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. Hrblock tax Nor can you deduct the premiums as interest on business loans or as an expense of financing loans. Hrblock tax 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. Hrblock tax 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. Hrblock tax Include these costs in the basis of property you produce or acquire for resale, rather than claiming them as a current deduction. Hrblock tax You recover the costs through depreciation, amortization, or cost of goods sold when you use, sell, or otherwise dispose of the property. Hrblock tax Indirect costs include premiums for insurance on your plant or facility, machinery, equipment, materials, property produced, or property acquired for resale. Hrblock tax Uniform capitalization rules. Hrblock tax 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. Hrblock tax Produce real property or tangible personal property. Hrblock tax For this purpose, tangible personal property includes a film, sound recording, video tape, book, or similar property. Hrblock tax Acquire property for resale. Hrblock tax However, these rules do not apply to the following property. Hrblock tax Personal property you acquire for resale if your average annual gross receipts are $10 million or less for the 3 prior tax years. Hrblock tax Property you produce if you meet either of the following conditions. Hrblock tax Your indirect costs of producing the property are $200,000 or less. Hrblock tax You use the cash method of accounting and do not account for inventories. Hrblock tax More information. Hrblock tax For more information on these rules, see Uniform Capitalization Rules in Publication 538 and the regulations under Internal Revenue Code section 263A. Hrblock tax When To Deduct Premiums You can usually deduct insurance premiums in the tax year to which they apply. Hrblock tax Cash method. Hrblock tax 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. Hrblock tax However, see Prepayment , later. Hrblock tax Accrual method. Hrblock tax 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. Hrblock tax In addition, you cannot deduct insurance premiums before the tax year in which you actually pay them (unless the exception for recurring items applies). Hrblock tax For more information about the accrual method of accounting, see chapter 1. Hrblock tax For information about the exception for recurring items, see Publication 538. Hrblock tax Prepayment. Hrblock tax You cannot deduct expenses in advance, even if you pay them in advance. Hrblock tax 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. Hrblock tax Expenses such as insurance are generally allocable to a period of time. Hrblock tax You can deduct insurance expenses for the year to which they are allocable. Hrblock tax Example. Hrblock tax In 2013, you signed a 3-year insurance contract. Hrblock tax 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. Hrblock tax You can deduct in 2014 and 2015 the premium allocable to those years. Hrblock tax Dividends received. Hrblock tax If you receive dividends from business insurance and you deducted the premiums in prior years, at least part of the dividends generally are income. Hrblock tax For more information, see Recovery of amount deducted (tax benefit rule) in chapter 1 under How Much Can I Deduct. Hrblock tax Prev Up Next Home More Online Publications
Small Business/Self-Employed Topics
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Webinars for Tax Practitioners are broadcast on a variety of subjects. Webinars for Tax Practitioners are broadcast on a variety of subjects. The webinars are free and often offer CE credit for Enrolled Agents and Registered Tax Return Preparers..
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The Hrblock Tax
Hrblock tax Part Two - Excise Taxes Other Than Fuel Taxes Table of Contents 3. Hrblock tax Environmental TaxesOil Spill Liability Tax ODCs Imported Taxable Products Floor Stocks Tax 4. Hrblock tax Communications and Air Transportation TaxesUncollected Tax Report Communications TaxLocal-only service. Hrblock tax Private communication service. Hrblock tax Exemptions Credits or Refunds Air Transportation TaxesTransportation of Persons by Air International Air Travel Facilities Transportation of Property by Air Special Rules on Transportation Taxes 5. Hrblock tax Manufacturers TaxesImporter. Hrblock tax Use considered sale. Hrblock tax Lease considered sale. Hrblock tax Bonus goods. Hrblock tax Taxable Event ExemptionsRequirements for Exempt Sales Credits or Refunds Sport Fishing EquipmentRelated person. Hrblock tax Bows, Quivers, Broadheads, and Points Arrow ShaftsExemption for certain wooden arrows. Hrblock tax CoalExported. Hrblock tax Taxable TiresQualifying intercity or local bus. Hrblock tax Qualifying school bus. Hrblock tax Gas Guzzler TaxVehicles not subject to tax. Hrblock tax Imported automobiles. Hrblock tax VaccinesConditions to allowance. Hrblock tax Taxable Medical Devices 6. Hrblock tax Retail Tax on Heavy Trucks, Trailers, and TractorsHighway vehicle. Hrblock tax Vehicles not considered highway vehicles. Hrblock tax Idling reduction device. Hrblock tax Separate purchase. Hrblock tax Leases. Hrblock tax Exported vehicle. Hrblock tax Tax on resale of tax-paid trailers and semitrailers. Hrblock tax Use treated as sale. Hrblock tax Sale. Hrblock tax Long-term lease. Hrblock tax Short-term lease. Hrblock tax Related person. Hrblock tax Exclusions from tax base. Hrblock tax Sales not at arm's length. Hrblock tax Installment sales. Hrblock tax Repairs and modifications. Hrblock tax Further manufacture. Hrblock tax Rail trailers and rail vans. Hrblock tax Parts and accessories. Hrblock tax Trash containers. Hrblock tax House trailers. Hrblock tax Camper coaches or bodies for self-propelled mobile homes. Hrblock tax Farm feed, seed, and fertilizer equipment. Hrblock tax Ambulances and hearses. Hrblock tax Truck-tractors. Hrblock tax Concrete mixers. Hrblock tax Registration requirement. Hrblock tax Further manufacture. Hrblock tax 7. Hrblock tax Ship Passenger Tax 8. Hrblock tax Foreign Insurance TaxesPremium. Hrblock tax 9. Hrblock tax Obligations Not in Registered Form 10. Hrblock tax Indoor Tanning Services Tax 11. Hrblock tax Patient-Centered Outcomes Research Fee Prev Up Next Home More Online Publications