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Print 1040 Federal Tax Form 2011

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Print 1040 Federal Tax Form 2011

Print 1040 federal tax form 2011 2. Print 1040 federal tax form 2011   Accounting Methods Table of Contents Introduction Topics - This chapter discusses: Useful Items - You may want to see: Accounting MethodsCash Method Accrual Method Farm Inventory Cash Versus Accrual Method Special Methods of Accounting Combination Method Changes in Methods of Accounting Introduction You must use an accounting method that clearly shows your income and expenses. Print 1040 federal tax form 2011 You must also figure your taxable income and file an income tax return for an annual accounting period called a tax year. Print 1040 federal tax form 2011 This chapter discusses accounting methods. Print 1040 federal tax form 2011 For information on accounting periods, see Publication 538, Accounting Periods and Methods, and the Instructions for Form 1128, Application To Adopt, Change, or Retain a Tax Year. Print 1040 federal tax form 2011 Topics - This chapter discusses: Cash method Accrual method Farm inventory Special methods of accounting Changes in methods of accounting Useful Items - You may want to see: Publication 538 Accounting Periods and Methods 535 Business Expenses Form (and Instructions) 1128 Application To Adopt, Change, or Retain a Tax Year 3115 Application for Change in Accounting Method See chapter 16 for information about getting publications and forms. Print 1040 federal tax form 2011 Accounting Methods An accounting method is a set of rules used to determine when and how your income and expenses are reported on your tax return. Print 1040 federal tax form 2011 Your accounting method includes not only your overall method of accounting, but also the accounting treatment you use for any material item. Print 1040 federal tax form 2011 A material item is one that affects the proper time for inclusion of income or allowance of a deduction. Print 1040 federal tax form 2011 An item considered material for financial statement purposes is generally also considered material for income tax purposes. Print 1040 federal tax form 2011 See Publication 538 for more information. Print 1040 federal tax form 2011 You generally choose an accounting method for your farm business when you file your first income tax return that includes a Schedule F (Form 1040), Profit or Loss From Farming. Print 1040 federal tax form 2011 If you later want to change your accounting method, you generally must get IRS approval. Print 1040 federal tax form 2011 How to obtain IRS approval is discussed later under Changes in Methods of Accounting . Print 1040 federal tax form 2011 Types of accounting methods. Print 1040 federal tax form 2011   Generally, you can use any of the following accounting methods. Print 1040 federal tax form 2011 Each method is discussed in detail below. Print 1040 federal tax form 2011 Cash method. Print 1040 federal tax form 2011 Accrual method. Print 1040 federal tax form 2011 Special methods of accounting for certain items of income and expenses. Print 1040 federal tax form 2011 Combination (hybrid) method using elements of two or more of the above. Print 1040 federal tax form 2011 Business and other items. Print 1040 federal tax form 2011   You can account for business and personal items using different accounting methods. Print 1040 federal tax form 2011 For example, you can figure your business income under an accrual method, even if you use the cash method to figure personal items. Print 1040 federal tax form 2011 Two or more businesses. Print 1040 federal tax form 2011   If you operate two or more separate and distinct businesses, you can use a different accounting method for each business. Print 1040 federal tax form 2011 Generally, no business is separate and distinct unless a complete and separate set of books and records is maintained for each business. Print 1040 federal tax form 2011 Cash Method Most farmers use the cash method because they find it easier to keep records using the cash method. Print 1040 federal tax form 2011 However, certain farm corporations and partnerships and all tax shelters must use an accrual method of accounting. Print 1040 federal tax form 2011 See Accrual Method Required , later. Print 1040 federal tax form 2011 Income Under the cash method, include in your gross income all items of income you actually or constructively received during the tax year. Print 1040 federal tax form 2011 Items of income include money received as well as property or services received. Print 1040 federal tax form 2011 If you receive property or services, you must include the fair market value (FMV) of the property or services in income. Print 1040 federal tax form 2011 See chapter 3 for information on how to report farm income on your income tax return. Print 1040 federal tax form 2011 Constructive receipt. Print 1040 federal tax form 2011   Income is constructively received when an amount is credited to your account or made available to you without restriction. Print 1040 federal tax form 2011 You do not need to have possession of the income for it to be treated as income for the tax year. Print 1040 federal tax form 2011 If you authorize someone to be your agent and receive income for you, you are considered to have received the income when your agent receives it. Print 1040 federal tax form 2011 Income is not constructively received if your receipt of the income is subject to substantial restrictions or limitations. Print 1040 federal tax form 2011 Direct payments and counter-cyclical payments. Print 1040 federal tax form 2011   If you received direct payments or counter-cyclical payments under Subtitle A or C of the Farm Security and Rural Investment Act of 2002, you will not be considered to have constructively received a payment merely because you had the option to receive it in the year before it is required to be paid. Print 1040 federal tax form 2011 Delaying receipt of income. Print 1040 federal tax form 2011   You cannot hold checks or postpone taking possession of similar property from one tax year to another to avoid paying tax on the income. Print 1040 federal tax form 2011 You must report the income in the year the money or property is received or made available to you without restriction. Print 1040 federal tax form 2011 Example. Print 1040 federal tax form 2011 Frances Jones, a farmer, was entitled to receive a $10,000 payment on a grain contract in December 2013. Print 1040 federal tax form 2011 She was told in December that her payment was available. Print 1040 federal tax form 2011 She requested not to be paid until January 2014. Print 1040 federal tax form 2011 However, she must still include this payment in her 2013 income because it was made available to her in 2013. Print 1040 federal tax form 2011 Debts paid by another person or canceled. Print 1040 federal tax form 2011   If your debts are paid by another person or are canceled by your creditors, you may have to report part or all of this debt relief as income. Print 1040 federal tax form 2011 If you receive income in this way, you constructively receive the income when the debt is canceled or paid. Print 1040 federal tax form 2011 See Cancellation of Debt in chapter 3. Print 1040 federal tax form 2011 Deferred payment contract. Print 1040 federal tax form 2011   If you sell an item under a deferred payment contract that calls for payment in a future year, there is no constructive receipt in the year of sale. Print 1040 federal tax form 2011 However, if the sales contract states that you have the right to the proceeds of the sale from the buyer at any time after delivery of the item, then you must include the sales price in income in the year of the sale, regardless of when you actually receive payment. Print 1040 federal tax form 2011 Example. Print 1040 federal tax form 2011 You are a farmer who uses the cash method and a calendar tax year. Print 1040 federal tax form 2011 You sell grain in December 2013 under a bona fide arm's-length contract that calls for payment in 2014. Print 1040 federal tax form 2011 You include the proceeds from the sale in your 2014 gross income since that is the year payment is received. Print 1040 federal tax form 2011 However, if the contract states that you have the right to the proceeds from the buyer at any time after the grain is delivered, you must include the sales price in your 2013 income, regardless of when you actually receive payment. Print 1040 federal tax form 2011 Repayment of income. Print 1040 federal tax form 2011   If you include an amount in income and in a later year you have to repay all or part of it, then you can usually deduct the repayment in the year repaid. Print 1040 federal tax form 2011 If the repayment is more than $3,000, a special rule applies. Print 1040 federal tax form 2011 For details, see Repayments in chapter 11 of Publication 535, Business Expenses. Print 1040 federal tax form 2011 Expenses Under the cash method, generally you deduct expenses in the tax year you pay them. Print 1040 federal tax form 2011 This includes business expenses for which you contest liability. Print 1040 federal tax form 2011 However, you may not be able to deduct an expense paid in advance or you may be required to capitalize certain costs, as explained under Uniform Capitalization Rules in chapter 6. Print 1040 federal tax form 2011 See chapter 4 for information on how to deduct farm business expenses on your income tax return. Print 1040 federal tax form 2011 Prepayment. Print 1040 federal tax form 2011   Generally, you cannot deduct expenses paid in advance. Print 1040 federal tax form 2011 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. Print 1040 federal tax form 2011 Example. Print 1040 federal tax form 2011 On November 1, 2013, you signed and paid $3,600 for a 3-year (36-month) insurance contract for equipment. Print 1040 federal tax form 2011 In 2013, you are allowed to deduct only $200 (2/36 x $3,600) of the cost of the policy that is attributable to 2013. Print 1040 federal tax form 2011 In 2014, you'll be able to deduct $1,200 (12/36 x $3,600); in 2015, you'll be able to deduct $1,200 (12/36 x $3,600); and in 2016 you'll be able to deduct the remaining balance of $1,000. Print 1040 federal tax form 2011 An exception applies if the expense qualifies for the 12-month rule. Print 1040 federal tax form 2011 See Publication 538 for more information and examples. Print 1040 federal tax form 2011 See chapter 4 for special rules for prepaid farm supplies and prepaid livestock feed. Print 1040 federal tax form 2011 Accrual Method Under an accrual method of accounting, you generally report income in the year earned and deduct or capitalize expenses in the year incurred. Print 1040 federal tax form 2011 The purpose of an accrual method of accounting is to correctly match income and expenses. Print 1040 federal tax form 2011 Certain businesses engaged in farming must use an accrual method of accounting for its farm business and for sales and purchases of inventory items. Print 1040 federal tax form 2011 See Accrual Method Required and Farm Inventory , later. Print 1040 federal tax form 2011 Income Generally, you include an amount in income for the tax year in which all events that fix your right to receive the income have occurred, and you can determine the amount with reasonable accuracy. Print 1040 federal tax form 2011 Under this rule, include an amount in income on the earliest of the following dates. Print 1040 federal tax form 2011 When you receive payment. Print 1040 federal tax form 2011 When the income amount is due to you. Print 1040 federal tax form 2011 When you earn the income. Print 1040 federal tax form 2011 When title passes. Print 1040 federal tax form 2011 If you use an accrual method of accounting, complete Part III of Schedule F (Form 1040) to report your income. Print 1040 federal tax form 2011 Inventory. Print 1040 federal tax form 2011   If you keep an inventory, generally you must use an accrual method of accounting to determine your gross income. Print 1040 federal tax form 2011 An inventory is necessary to clearly show income when the production, purchase, or sale of merchandise is an income-producing factor. Print 1040 federal tax form 2011 See Publication 538 for more information. Print 1040 federal tax form 2011 Also see Farm Inventory , later, for more information on items that must be included in inventory by farmers and inventory valuation methods for farmers. Print 1040 federal tax form 2011 Expenses Under an accrual method of accounting, you generally deduct or capitalize a business expense when both of the following apply. Print 1040 federal tax form 2011 The all-events test has been met. Print 1040 federal tax form 2011 This test is met when: All events have occurred that fix the fact that you have a liability, and The amount of the liability can be determined with reasonable accuracy. Print 1040 federal tax form 2011 Economic performance has occurred. Print 1040 federal tax form 2011 Economic performance. Print 1040 federal tax form 2011   Generally, you cannot deduct or capitalize a business expense until economic performance occurs. Print 1040 federal tax form 2011 If your expense is for property or services provided to you, or for your use of property, economic performance occurs as the property or services are provided or as the property is used. Print 1040 federal tax form 2011 If your expense is for property or services you provide to others, economic performance occurs as you provide the property or services. Print 1040 federal tax form 2011 Example. Print 1040 federal tax form 2011 Jane, who is a farmer, uses a calendar tax year and an accrual method of accounting. Print 1040 federal tax form 2011 She entered into a contract with ABC Farm Consulting in 2012. Print 1040 federal tax form 2011 The contract stated that Jane pay ABC Farm Consulting $2,000 in December 2012. Print 1040 federal tax form 2011 It further stipulates that ABC Farm Consulting will develop a plan for integrating her farm with a larger farm operation based in a neighboring state by March 1, 2013. Print 1040 federal tax form 2011 Jane paid ABC Farm Consulting $2,000 in December 2012. Print 1040 federal tax form 2011 Integration of operations according to the plan began in May 2013 and they completed the integration in December 2013. Print 1040 federal tax form 2011 Economic performance for Jane's liability in the contract occurs as the services are provided. Print 1040 federal tax form 2011 Jane incurs the $2,000 cost in 2013. Print 1040 federal tax form 2011 An exception to the economic performance rule allows certain recurring items to be treated as incurred during a tax year even though economic performance has not occurred. Print 1040 federal tax form 2011 For more information, see Economic Performance in Publication 538. Print 1040 federal tax form 2011 Special rule for related persons. Print 1040 federal tax form 2011   Business expenses and interest owed to a related person who uses the cash method of accounting are not deductible until you make the payment and the corresponding amount is includible in the related person's gross income. Print 1040 federal tax form 2011 Determine the relationship for this rule as of the end of the tax year for which the expense or interest would otherwise be deductible. Print 1040 federal tax form 2011 For more information, see Internal Revenue Code section 267. Print 1040 federal tax form 2011 Accrual Method Required Generally, the following businesses, if engaged in farming, must use an accrual method of accounting. Print 1040 federal tax form 2011 A corporation (other than a family corporation) that had gross receipts of more than $1,000,000 for any tax year beginning after 1975. Print 1040 federal tax form 2011 A family corporation that had gross receipts of more than $25,000,000 for any tax year beginning after 1985. Print 1040 federal tax form 2011 A partnership with a corporation as a partner, if that corporation meets the requirements of (1) or (2) above. Print 1040 federal tax form 2011 A tax shelter. Print 1040 federal tax form 2011 Note. Print 1040 federal tax form 2011 Items (1), (2), and (3) above do not apply to an S corporation or a business operating a nursery or sod farm, or the raising or harvesting of trees (other than fruit and nut trees). Print 1040 federal tax form 2011 Family corporation. Print 1040 federal tax form 2011   A family corporation is generally a corporation that meets one of the following ownership requirements. Print 1040 federal tax form 2011 Members of the same family own at least 50% of the total combined voting power of all classes of stock entitled to vote and at least 50% of the total shares of all other classes of stock of the corporation. Print 1040 federal tax form 2011 Members of two families have owned, directly or indirectly, since October 4, 1976, at least 65% of the total combined voting power of all classes of voting stock and at least 65% of the total shares of all other classes of the corporation's stock. Print 1040 federal tax form 2011 Members of three families have owned, directly or indirectly, since October 4, 1976, at least 50% of the total combined voting power of all classes of voting stock and at least 50% of the total shares of all other classes of the corporation's stock. Print 1040 federal tax form 2011 For more information on family corporations, see Internal Revenue Code section 447. Print 1040 federal tax form 2011 Tax shelter. Print 1040 federal tax form 2011   A tax shelter is a partnership, noncorporate enterprise, or S corporation that meets either of the following tests. Print 1040 federal tax form 2011 Its principal purpose is the avoidance or evasion of federal income tax. Print 1040 federal tax form 2011 It is a farming syndicate. Print 1040 federal tax form 2011 A farming syndicate is an entity that meets either of the following tests. Print 1040 federal tax form 2011 Interests in the activity have been offered for sale in an offering required to be registered with a federal or state agency with the authority to regulate the offering of securities for sale. Print 1040 federal tax form 2011 More than 35% of the losses during the tax year are allocable to limited partners or limited entrepreneurs. Print 1040 federal tax form 2011   A “limited partner” is one whose personal liability for partnership debts is limited to the money or other property the partner contributed or is required to contribute to the partnership. Print 1040 federal tax form 2011   A “limited entrepreneur” is one who has an interest in an enterprise other than as a limited partner and does not actively participate in the management of the enterprise. Print 1040 federal tax form 2011 Farm Inventory If you are required to keep an inventory, you should keep a complete record of your inventory as part of your farm records. Print 1040 federal tax form 2011 This record should show the actual count or measurement of the inventory. Print 1040 federal tax form 2011 It should also show all factors that enter into its valuation, including quality and weight, if applicable. Print 1040 federal tax form 2011 Hatchery business. Print 1040 federal tax form 2011   If you are in the hatchery business, and use an accrual method of accounting, you must include in inventory eggs in the process of incubation. Print 1040 federal tax form 2011 Products held for sale. Print 1040 federal tax form 2011   All harvested and purchased farm products held for sale or for feed or seed, such as grain, hay, silage, concentrates, cotton, tobacco, etc. Print 1040 federal tax form 2011 , must be included in inventory. Print 1040 federal tax form 2011 Supplies. Print 1040 federal tax form 2011   Supplies acquired for sale or that become a physical part of items held for sale must be included in inventory. Print 1040 federal tax form 2011 Deduct the cost of supplies in the year used or consumed in operations. Print 1040 federal tax form 2011 Do not include incidental supplies in inventory as these are deductible in the year of purchase. Print 1040 federal tax form 2011 Livestock. Print 1040 federal tax form 2011   Livestock held primarily for sale must be included in inventory. Print 1040 federal tax form 2011 Livestock held for draft, breeding, or dairy purposes can either be depreciated or included in inventory. Print 1040 federal tax form 2011 See also Unit-livestock-price method , later. Print 1040 federal tax form 2011 If you are in the business of breeding and raising chinchillas, mink, foxes, or other fur-bearing animals, these animals are livestock for inventory purposes. Print 1040 federal tax form 2011 Growing crops. Print 1040 federal tax form 2011   Generally, growing crops are not required to be included in inventory. Print 1040 federal tax form 2011 However, if the crop has a preproductive period of more than 2 years, you may have to capitalize (or include in inventory) costs associated with the crop. Print 1040 federal tax form 2011 See Uniform capitalization rules below. Print 1040 federal tax form 2011 Also see Uniform Capitalization Rules in  chapter 6. Print 1040 federal tax form 2011 Items to include in inventory. Print 1040 federal tax form 2011   Your inventory should include all items held for sale, or for use as feed, seed, etc. Print 1040 federal tax form 2011 , whether raised or purchased, that are unsold at the end of the year. Print 1040 federal tax form 2011 Uniform capitalization rules. Print 1040 federal tax form 2011   The following applies if you are required to use an accrual method of accounting. Print 1040 federal tax form 2011 The uniform capitalization rules apply to all costs of raising a plant, even if the preproductive period of raising a plant is 2 years or less. Print 1040 federal tax form 2011 The costs of animals are subject to the uniform capitalization rules. Print 1040 federal tax form 2011 Inventory valuation methods. Print 1040 federal tax form 2011   The following methods, described below, are those generally available for valuing inventory. Print 1040 federal tax form 2011 The method you use must conform to generally accepted accounting principles for similar businesses and must clearly reflect income. Print 1040 federal tax form 2011 Cost. Print 1040 federal tax form 2011 Lower of cost or market. Print 1040 federal tax form 2011 Farm-price method. Print 1040 federal tax form 2011 Unit-livestock-price method. Print 1040 federal tax form 2011 Cost and lower of cost or market methods. Print 1040 federal tax form 2011   See Publication 538 for information on these valuation methods. Print 1040 federal tax form 2011 If you value your livestock inventory at cost or the lower of cost or market, you do not need IRS approval to change to the unit-livestock-price method. Print 1040 federal tax form 2011 However, if you value your livestock inventory using the farm-price method, then you must obtain permission from the IRS to change to the unit-livestock-price method. Print 1040 federal tax form 2011 Farm-price method. Print 1040 federal tax form 2011   Under this method, each item, whether raised or purchased, is valued at its market price less the direct cost of disposition. Print 1040 federal tax form 2011 Market price is the current price at the nearest market in the quantities you usually sell. Print 1040 federal tax form 2011 Cost of disposition includes broker's commissions, freight, hauling to market, and other marketing costs. Print 1040 federal tax form 2011 If you use this method, you must use it for your entire inventory, except that livestock can be inventoried under the unit-livestock-price method. Print 1040 federal tax form 2011 Unit-livestock-price method. Print 1040 federal tax form 2011   This method recognizes the difficulty of establishing the exact costs of producing and raising each animal. Print 1040 federal tax form 2011 You group or classify livestock according to type and age and use a standard unit price for each animal within a class or group. Print 1040 federal tax form 2011 The unit price you assign should reasonably approximate the normal costs incurred in producing the animals in such classes. Print 1040 federal tax form 2011 Unit prices and classifications are subject to approval by the IRS on examination of your return. Print 1040 federal tax form 2011 You must annually reevaluate your unit livestock prices and adjust the prices upward or downward to reflect increases or decreases in the costs of raising livestock. Print 1040 federal tax form 2011 IRS approval is not required for these adjustments. Print 1040 federal tax form 2011 Any other changes in unit prices or classifications do require IRS approval. Print 1040 federal tax form 2011   If you use this method, include all raised livestock in inventory, regardless of whether they are held for sale or for draft, breeding, sport, or dairy purposes. Print 1040 federal tax form 2011 This method accounts only for the increase in cost of raising an animal to maturity. Print 1040 federal tax form 2011 It does not provide for any decrease in the animal's market value after it reaches maturity. Print 1040 federal tax form 2011 Also, if you raise cattle, you are not required to inventory hay you grow to feed your herd. Print 1040 federal tax form 2011   Do not include sold or lost animals in the year-end inventory. Print 1040 federal tax form 2011 If your records do not show which animals were sold or lost, treat the first animals acquired as sold or lost. Print 1040 federal tax form 2011 The animals on hand at the end of the year are considered those most recently acquired. Print 1040 federal tax form 2011   You must include in inventory all livestock purchased primarily for sale. Print 1040 federal tax form 2011 You can choose either to include in inventory or depreciate livestock purchased for draft, breeding, sport or dairy purposes. Print 1040 federal tax form 2011 However, you must be consistent from year to year, regardless of the method you have chosen. Print 1040 federal tax form 2011 You cannot change your method without obtaining approval from the IRS. Print 1040 federal tax form 2011   You must include in inventory animals purchased after maturity or capitalize them at their purchase price. Print 1040 federal tax form 2011 If the animals are not mature at purchase, increase the cost at the end of each tax year according to the established unit price. Print 1040 federal tax form 2011 However, in the year of purchase, do not increase the cost of any animal purchased during the last 6 months of the year. Print 1040 federal tax form 2011 This “no increase” rule does not apply to tax shelters which must make an adjustment for any animal purchased during the year. Print 1040 federal tax form 2011 It also does not apply to taxpayers that must make an adjustment to reasonably reflect the particular period in the year in which animals are purchased, if necessary to avoid significant distortions in income. Print 1040 federal tax form 2011 Uniform capitalization rules. Print 1040 federal tax form 2011   A farmer can determine costs required to be allocated under the uniform capitalization rules by using the farm-price or unit-livestock-price inventory method. Print 1040 federal tax form 2011 This applies to any plant or animal, even if the farmer does not hold or treat the plant or animal as inventory property. Print 1040 federal tax form 2011 Cash Versus Accrual Method The following examples compare the cash and accrual methods of accounting. Print 1040 federal tax form 2011 Example 1. Print 1040 federal tax form 2011 You are a farmer who uses an accrual method of accounting. Print 1040 federal tax form 2011 You keep your books on the calendar year basis. Print 1040 federal tax form 2011 You sell grain in December 2013 but you are not paid until January 2014. Print 1040 federal tax form 2011 Because the accrual method was used and 2013 was the tax year in which the grain was sold, you must both include the sales proceeds and deduct the costs incurred in producing the grain on your 2013 tax return. Print 1040 federal tax form 2011 Example 2. Print 1040 federal tax form 2011 Assume the same facts as in Example 1 except that you use the cash method and there was no constructive receipt of the sales proceeds in 2013. Print 1040 federal tax form 2011 Under this method, you include the sales proceeds in income for 2014, the year you receive payment. Print 1040 federal tax form 2011 Deduct the costs of producing the grain in the year you pay for them. Print 1040 federal tax form 2011 Special Methods of Accounting There are special methods of accounting for certain items of income and expense. Print 1040 federal tax form 2011 Crop method. Print 1040 federal tax form 2011   If you do not harvest and dispose of your crop in the same tax year that you plant it, you can, with IRS approval, use the crop method of accounting. Print 1040 federal tax form 2011 You cannot use the crop method for any tax return, including your first tax return, unless you receive approval from the IRS. Print 1040 federal tax form 2011 Under this method, you deduct the entire cost of producing the crop, including the expense of seed or young plants, in the year you realize income from the crop. Print 1040 federal tax form 2011    See chapter 4 for details on deducting the costs of operating a farm. Print 1040 federal tax form 2011 Also see Regulations section 1. Print 1040 federal tax form 2011 162-12. Print 1040 federal tax form 2011 Other special methods. Print 1040 federal tax form 2011   Other special methods of accounting apply to the following items. Print 1040 federal tax form 2011 Amortization, see chapter 7. Print 1040 federal tax form 2011 Casualties, see chapter 11. Print 1040 federal tax form 2011 Condemnations, see chapter 11. Print 1040 federal tax form 2011 Depletion, see chapter 7. Print 1040 federal tax form 2011 Depreciation, see chapter 7. Print 1040 federal tax form 2011 Farm business expenses, see chapter 4. Print 1040 federal tax form 2011 Farm income, see chapter 3. Print 1040 federal tax form 2011 Installment sales, see chapter 10. Print 1040 federal tax form 2011 Soil and water conservation expenses, see chapter 5. Print 1040 federal tax form 2011 Thefts, see chapter 11. Print 1040 federal tax form 2011 Combination Method Generally, you can use any combination of cash, accrual, and special methods of accounting if the combination clearly shows your income and expenses and you use it consistently. Print 1040 federal tax form 2011 However, the following restrictions apply. Print 1040 federal tax form 2011 If you use the cash method for figuring your income, you must use the cash method for reporting your expenses. Print 1040 federal tax form 2011 If you use an accrual method for reporting your expenses, you must use an accrual method for figuring your income. Print 1040 federal tax form 2011 Changes in Methods of Accounting A change in your method of accounting includes a change in: Your overall method, such as from the cash method to an accrual method, and Your treatment of any material item, such as a change in your method of valuing inventory (for example, a change from the farm-price method to the unit-livestock-price method, discussed earlier). Print 1040 federal tax form 2011 Generally, once you have set up your accounting method, you must receive approval from the IRS before you can change to another method of accounting. Print 1040 federal tax form 2011 You may also have to pay a fee. Print 1040 federal tax form 2011 To obtain approval, you must generally file Form 3115. Print 1040 federal tax form 2011 There are instances when you can obtain automatic consent to change certain methods of accounting. Print 1040 federal tax form 2011 See the List of Automatic Accounting Method Changes located in the Instructions for Form 3115. Print 1040 federal tax form 2011 For more information on changes in methods of accounting, see Form 3115 and the Instructions for Form 3115. Print 1040 federal tax form 2011 Also see Publication 538. Print 1040 federal tax form 2011 Prev  Up  Next   Home   More Online Publications
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Projections of Federal Tax Return Filings - IRS Office of Research

Return to Tax Stats home page.

Here you will find forecasts of the number of returns to be filed for tax forms within the individual, tax-exempt, and business areas. These statistical projections are developed by the IRS Office of Research.

Projections Publications

The following publications are available as an Adobe Acrobat PDF file. A free Adobe® reader is available for download, if needed. Also, the following tables are available as Microsoft Excel spreadsheets. A free Excel® reader is available for download, if needed.

Calendar Year Projections of Information and Withholding Documents for the United States and IRS Campuses (PDF)
Publication 6961 (Revised 12/12) by IRS; Research, Analysis, and Statistics; Office of Research
This IRS Publication contains multi-year projections of the number of information and withholding documents to be filed with the IRS. The publication includes detailed projections by approximately 30 information document types such as Form W-2, Form 1099INT, etc., by medium of filing (paper versus electronic) and by IRS processing campus location.
Fiscal Year Return Projections for the United States (PDF)
Publication 6292 (Revised 07/12) by IRS; Research, Analysis, and Statistics; Office of Research
IRS Publication 6292 contains multi-year projections of the number of tax returns to be filed with the IRS by fiscal year of filing. The publication includes detailed projections by approximately 50 different individual, business and tax-exempt return types such as Form 1040, Form 1120, Form 941 and Form 990. There is also additional detail by medium of filing (paper versus electronic) and by IRS business operating division categorizations.
Calendar Year Projections of Individual Returns by Major Processing Categories, Selected Years and Areas (PDF)
Publication 6187 (Revised 11/12) by IRS; Research, Analysis, and Statistics; Office of Research
IRS Publication 6187 contains multi-year projections of the number of individual Form 1040 series returns to be filed with the IRS by major processing categories important to IRS planning operations. This includes detail by form type (Forms 1040, 1040A, and 1040EZ), by medium of filing (paper versus electronic), and by other characteristics such as refund returns. Selected portions of the forecasts are also shown by IRS processing campus location, and by state.
Calendar Year Return Projections for the United States and IRS Campuses (PDF)
Publication 6186 (Revised 10/13) by IRS; Research, Analysis, and Statistics; Office of Research
IRS Publication 6186 contains multi-year projections of the number of tax returns to be filed with the IRS by the calendar year of filing. The publication includes detailed projections by approximately 50 different individual, business and tax-exempt return types such as Form 1040, Form 1120, Form 941 and Form 990. There is also additional detail by medium of filing (paper versus electronic) and by IRS processing campus location.
Calendar Year Return Projections by State (PDF)
Publication 6149 (Revised 12/12) by IRS; Research, Analysis, and Statistics; Office of Research.
IRS Publication 6149 contains multi-year projections of the number of tax returns to be filed with the IRS by state—as determined by the addresses on the tax returns. The publication includes detailed projections by approximately 50 different individual, business and tax-exempt return types such as Form 1040, Form 1120, Form 941 and Form 990. There is also additional detail by medium of filing (paper versus electronic).

Articles

Projections of Federal Tax Return Filings: Calendar Years 2009–2016
Winter Bulletin, 2010

A grand total of 238 million tax returns are projected to be filed with the IRS during Calendar Year (CY) 2010. This number represents a decrease of 1 percent from the estimated CY 2009 filings of 240.4 million returns.

Related
Statistical Table: 1
Projections of Federal Tax Return Filings: Calendar Years 2005–2012
SOI Bulletin, Winter 2005–2006
Taxpayers are expected to file a grand total of 229.3 million tax returns with the Internal Revenue Service (IRS) during Calendar Year (CY) 2006. That projected level reflects a modest increase of only 0.1 percent over the estimated CY 2005 filings of 229.0 million. Related
Statistical Table: 1

Historical Projections Table


Data Presented

Selected Returns and Forms Filed or To Be Filed by Type During Specified Calendar Years
Tax Years
1990–2007
Published as:
SOI Bulletin, Historical Table 22

 

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The Print 1040 Federal Tax Form 2011

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