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Taxes Military

Taxes military Index A Additional Medicare Tax, What's New Allocated tips, Allocated Tips Assistance (see Tax help) C Cash tips, How to keep a daily tip record. Taxes military Credit card charge tips, How to keep a daily tip record. Taxes military D Daily tip record, Keeping a Daily Tip Record E Electronic tip record, Electronic tip record. Taxes military Electronic tip statement, Electronic tip statement. Taxes military Employers Giving money to, for taxes, Giving your employer money for taxes. Taxes military Reporting tips to, Reporting Tips to Your Employer EmTRAC program, Tip Rate Determination and Education Program F Figures Form 4070A, sample filled-in, Form 1040 Schedule C, Self-employed persons. Taxes military Unreported tips, Reporting social security, Medicare, Additional Medicare, or railroad retirement taxes on tips not reported to your employer. Taxes military Form 4070, What tips to report. Taxes military Sample filled-in, Form 4070A, How to keep a daily tip record. Taxes military Form 4137, Reporting social security, Medicare, Additional Medicare, or railroad retirement taxes on tips not reported to your employer. Taxes military Form 8027, How to request an approved lower rate. Taxes military Form W-2 Uncollected taxes, Giving your employer money for taxes. Taxes military , Reporting uncollected social security, Medicare, Additional Medicare, or railroad retirement taxes on tips reported to your employer. Taxes military Free tax services, Free help with your tax return. Taxes military G Gaming Industry Tip Compliance Agreement Program, Tip Rate Determination and Education Program H Help (see Tax help) M Missing children, photographs of, Reminder N Noncash tips, How to keep a daily tip record. Taxes military P Penalties Failure to report tips to employer, Penalty for not reporting tips. Taxes military Underpayment of estimated taxes, Giving your employer money for taxes. Taxes military Publications (see Tax help) R Recordkeeping requirements Daily tip record, Keeping a Daily Tip Record Reporting Employee to report tips to employer, Reporting Tips to Your Employer Tip income, Introduction S Self-employed persons, Self-employed persons. Taxes military Service charge paid as wages, Service charges. Taxes military Social security and Medicare taxes Allocated tips, How to report allocated tips. Taxes military Reporting of earnings to Social Security Administration, Why report tips to your employer. Taxes military Tips not reported to employer, Reporting social security, Medicare, Additional Medicare, or railroad retirement taxes on tips not reported to your employer. Taxes military Uncollected taxes on tips, Reporting uncollected social security, Medicare, Additional Medicare, or railroad retirement taxes on tips reported to your employer. Taxes military T Tax help, How To Get Tax Help Tax returns, Reporting Tips on Your Tax Return Tip pools, How to keep a daily tip record. Taxes military Tip Rate Determination and Education Program, Tip Rate Determination and Education Program Tip splitting, How to keep a daily tip record. Taxes military TTY/TDD information, How To Get Tax Help U Uncollected taxes, Giving your employer money for taxes. Taxes military , Reporting uncollected social security, Medicare, Additional Medicare, or railroad retirement taxes on tips reported to your employer. Taxes military W Withholding, Why report tips to your employer. Taxes military Prev  Up     Home   More Online Publications
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New Two-Year Period to Adopt Restated Pre-approved DC Plans

The IRS expects to issue most opinion and advisory letters for the latest round of pre-approved defined contribution plans on March 31, 2014. Employers using pre-approved defined contribution plan documents must adopt plan documents restated for the 2010 Cumulative List by April 30, 2016 (Announcement 2014-16).

Determination letters for pre-approved defined contribution plans

Starting May 1, 2014, and ending April 30, 2016, employers can submit applications for individual determination letters for pre-approved defined contribution plans.

An employer who adopts a master & prototype plan (standardized or non-standardized) may not apply for its own determination letter on Form 5307, Application for Determination for Adopters of Master or Prototype or Volume Submitter Plans (instructions) – instead, the employer should rely on the letter issued to the plan sponsor.

However, an adopting employer who made limited modifications to its volume submitter plan may apply for a determination letter on Form 5307. If the modifications are extensive, causing the plan to be treated as an individually designed plan, the employer must instead file Form 5300, Application for Determination for Employee Benefit Plan.

See Revenue Procedure 2014-6, sections 8 and 9 for more information on determination letter applications for pre-approved plans.

Additional resources

 

Page Last Reviewed or Updated: 27-Mar-2014

The Taxes Military

Taxes military Publication 946 - Additional Material Table of Contents Appendix B — Table of Class Lives and Recovery PeriodsHow To Use the Tables This image is too large to be displayed in the current screen. Taxes military Please click the link to view the image. Taxes military Appendix A Please click here for the text description of the image. Taxes military Table A-1 and A-2 Please click here for the text description of the image. Taxes military Table A-3 and A-4 Please click here for the text description of the image. Taxes military Table A-5 and A-6 This image is too large to be displayed in the current screen. Taxes military Please click the link to view the image. Taxes military Table A-7 This image is too large to be displayed in the current screen. Taxes military Please click the link to view the image. Taxes military Table A-8 This image is too large to be displayed in the current screen. Taxes military Please click the link to view the image. Taxes military Table A-8 (continued) This image is too large to be displayed in the current screen. Taxes military Please click the link to view the image. Taxes military Table A-9 This image is too large to be displayed in the current screen. Taxes military Please click the link to view the image. Taxes military Table A-9 (continued) This image is too large to be displayed in the current screen. Taxes military Please click the link to view the image. Taxes military Table A-10 This image is too large to be displayed in the current screen. Taxes military Please click the link to view the image. Taxes military Table A–10 (continued) This image is too large to be displayed in the current screen. Taxes military Please click the link to view the image. Taxes military Table A-11 Please click here for the text description of the image. Taxes military Table A-11 (continued) This image is too large to be displayed in the current screen. Taxes military Please click the link to view the image. Taxes military Table A-12 This image is too large to be displayed in the current screen. Taxes military Please click the link to view the image. Taxes military Table A-12 (continued) This image is too large to be displayed in the current screen. Taxes military Please click the link to view the image. Taxes military Table A-13, A-14 and A-14 (continued. Taxes military 1) Please click here for the text description of the image. Taxes military Table A-14 (continued. Taxes military 2) Please click here for the text description of the image. Taxes military Table A-15 Please click here for the text description of the image. Taxes military Table A-15 (continued) Please click here for the text description of the image. Taxes military Table A-16 Please click here for the text description of the image. Taxes military Table A-16 (continued) This image is too large to be displayed in the current screen. Taxes military Please click the link to view the image. Taxes military Table A-17 Please click here for the text description of the image. Taxes military Table A-17 (continued) Please click here for the text description of the image. Taxes military Table A-18 This image is too large to be displayed in the current screen. Taxes military Please click the link to view the image. Taxes military Table A-18 (continued) This image is too large to be displayed in the current screen. Taxes military Please click the link to view the image. Taxes military Table A-19 and Table A-20 Please click here for the text description of the image. Taxes military Quality Indian Reservation Property Tables Please click here for the text description of the image. Taxes military Qualified Indian Reservation Property Tables 2 Appendix B — Table of Class Lives and Recovery Periods The Table of Class Lives and Recovery Periods has two sections. Taxes military The first section, Specific Depreciable Assets Used In All Business Activities, Except As Noted, generally lists assets used in all business activities. Taxes military It is shown as Table B-1. Taxes military The second section, Depreciable Assets Used In The Following Activities, describes assets used only in certain activities. Taxes military It is shown as Table B-2. Taxes military How To Use the Tables You will need to look at both Table B-1 and B-2 to find the correct recovery period. Taxes military Generally, if the property is listed in Table B-1 you use the recovery period shown in that table. Taxes military However, if the property is specifically listed in Table B-2 under the type of activity in which it is used, you use the recovery period listed under the activity in that table. Taxes military Use the tables in the order shown below to determine the recovery period of your depreciable property. Taxes military Table B-1. Taxes military   Check Table B-1 for a description of the property. Taxes military If it is described in Table B-1, also check Table B-2 to find the activity in which the property is being used. Taxes military If the activity is described in Table B-2, read the text (if any) under the title to determine if the property is specifically included in that asset class. Taxes military If it is, use the recovery period shown in the appropriate column of Table B-2 following the description of the activity. Taxes military If the activity is not described in Table B-2 or if the activity is described but the property either is not specifically included in or is specifically excluded from that asset class, then use the recovery period shown in the appropriate column following the description of the property in Table B-1. Taxes military Tax-exempt use property subject to a lease. Taxes military   The recovery period for ADS cannot be less than 125 percent of the lease term for any property leased under a leasing arrangement to a tax-exempt organization, governmental unit, or foreign person or entity (other than a partnership). Taxes military Table B-2. Taxes military   If the property is not listed in Table B-1, check Table B-2 to find the activity in which the property is being used and use the recovery period shown in the appropriate column following the description. Taxes military Property not in either table. Taxes military   If the activity or the property is not included in either table, check the end of Table B-2 to find Certain Property for Which Recovery Periods Assigned. Taxes military This property generally has a recovery period of 7 years for GDS or 12 years for ADS. Taxes military See Which Property Class Applies Under GDS and Which Recovery Period Applies in chapter 4 for the class lives or the recovery periods for GDS and ADS for the following. Taxes military Residential rental property and nonresidential real property (also see Appendix A, Chart 2). Taxes military Qualified rent-to-own property. Taxes military A motorsport entertainment complex placed in service before January 1, 2014. Taxes military Any retail motor fuels outlet. Taxes military Any qualified leasehold improvement property placed in service before January 1, 2014. Taxes military Any qualified restaurant property placed in service before January 1, 2014. Taxes military Initial clearing and grading land improvements for gas utility property and electric utility transmission and distribution plants. Taxes military Any water utility property. Taxes military Certain electric transmission property used in the transmission at 69 or more kilovolts of electricity for sale and placed in service after April 11, 2005. Taxes military Natural gas gathering and distribution lines placed in service after April 11, 2005. Taxes military Example 1. Taxes military Richard Green is a paper manufacturer. Taxes military During the year, he made substantial improvements to the land on which his paper plant is located. Taxes military He checks Table B-1 and finds land improvements under asset class 00. Taxes military 3. Taxes military He then checks Table B-2 and finds his activity, paper manufacturing, under asset class 26. Taxes military 1, Manufacture of Pulp and Paper. Taxes military He uses the recovery period under this asset class because it specifically includes land improvements. Taxes military The land improvements have a 13-year class life and a 7-year recovery period for GDS. Taxes military If he elects to use ADS, the recovery period is 13 years. Taxes military If Richard only looked at Table B-1, he would select asset class 00. Taxes military 3, Land Improvements, and incorrectly use a recovery period of 15 years for GDS or 20 years for ADS. Taxes military Example 2. Taxes military Sam Plower produces rubber products. Taxes military During the year, he made substantial improvements to the land on which his rubber plant is located. Taxes military He checks Table B-1 and finds land improvements under asset class 00. Taxes military 3. Taxes military He then checks Table B-2 and finds his activity, producing rubber products, under asset class 30. Taxes military 1, Manufacture of Rubber Products. Taxes military Reading the headings and descriptions under asset class 30. Taxes military 1, Sam finds that it does not include land improvements. Taxes military Therefore, Sam uses the recovery period under asset class 00. Taxes military 3. Taxes military The land improvements have a 20-year class life and a 15-year recovery period for GDS. Taxes military If he elects to use ADS, the recovery period is 20 years. Taxes military Example 3. Taxes military Pam Martin owns a retail clothing store. Taxes military During the year, she purchased a desk and a cash register for use in her business. Taxes military She checks Table B-1 and finds office furniture under asset class 00. Taxes military 11. Taxes military Cash registers are not listed in any of the asset classes in Table B-1. Taxes military She then checks Table B-2 and finds her activity, retail store, under asset class 57. Taxes military 0, Distributive Trades and Services, which includes assets used in wholesale and retail trade. Taxes military This asset class does not specifically list office furniture or a cash register. Taxes military She looks back at Table B-1 and uses asset class 00. Taxes military 11 for the desk. Taxes military The desk has a 10-year class life and a 7-year recovery period for GDS. Taxes military If she elects to use ADS, the recovery period is 10 years. Taxes military For the cash register, she uses asset class 57. Taxes military 0 because cash registers are not listed in Table B-1 but it is an asset used in her retail business. Taxes military The cash register has a 9-year class life and a 5-year recovery period for GDS. Taxes military If she elects to use the ADS method, the recovery period is 9 years. Taxes military This image is too large to be displayed in the current screen. Taxes military Please click the link to view the image. Taxes military Table B-1 Please click here for the text description of the image. Taxes military Table B-2 This image is too large to be displayed in the current screen. Taxes military Please click the link to view the image. Taxes military Table B-2 This image is too large to be displayed in the current screen. Taxes military Please click the link to view the image. Taxes military Table B-2 This image is too large to be displayed in the current screen. Taxes military Please click the link to view the image. Taxes military Table B-2 This image is too large to be displayed in the current screen. Taxes military Please click the link to view the image. Taxes military Table B-2 This image is too large to be displayed in the current screen. Taxes military Please click the link to view the image. Taxes military Table B-2 This image is too large to be displayed in the current screen. Taxes military Please click the link to view the image. Taxes military Table B-2 This image is too large to be displayed in the current screen. Taxes military Please click the link to view the image. Taxes military Table B-2 This image is too large to be displayed in the current screen. Taxes military Please click the link to view the image. Taxes military Table B-2 Tax Publications for Business Taxpayers Prev  Up  Next   Home   More Online Publications