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Taxslayer Com Login

Taxslayer com login It is critical that business owners correctly determine whether the individuals providing services are employees or independent contractors. Taxslayer com login Generally, you must withhold income taxes, withhold and pay Social Security and Medicare taxes, and pay unemployment tax on wages paid to an employee. You do not generally have to withhold or pay any taxes on payments to independent contractors. Taxslayer com login Select the Scenario that Applies to You: Taxslayer com login I am an independent contractor or in business for myself Taxslayer com login If you are a business owner or contractor who provides services to other businesses, then you are generally considered self-employed. For more information on your tax obligations if you are self-employed (an independent contractor), see our Self-Employed Tax Center. Taxslayer com login I hire or contract with individuals to provide services to my business Taxslayer com login If you are a business owner hiring or contracting with other individuals to provide services, you must determine whether the individuals providing services are employees or independent contractors. Follow the rest of this page to find out more about this topic and what your responsibilities are. Taxslayer com login Determining Whether the Individuals Providing Services are Employees or Independent Contractors Taxslayer com login Before you can determine how to treat payments you make for services, you must first know the business relationship that exists between you and the person performing the services. The person performing the services may be - Taxslayer com login An independent contractor Taxslayer com login An employee (common-law employee) Taxslayer com login A statutory employee Taxslayer com login A statutory nonemployee Taxslayer com login In determining whether the person providing service is an employee or an independent contractor, all information that provides evidence of the degree of control and independence must be considered. Taxslayer com login Common Law Rules Taxslayer com login Facts that provide evidence of the degree of control and independence fall into three categories: Taxslayer com login Behavioral: Does the company control or have the right to control what the worker does and how the worker does his or her job? Taxslayer com login Financial: Are the business aspects of the worker’s job controlled by the payer? (these include things like how worker is paid, whether expenses are reimbursed, who provides tools/supplies, etc.) Taxslayer com login Type of Relationship: Are there written contracts or employee type benefits (i.e. pension plan, insurance, vacation pay, etc.)? Will the relationship continue and is the work performed a key aspect of the business? Taxslayer com login Businesses must weigh all these factors when determining whether a worker is an employee or independent contractor. Some factors may indicate that the worker is an employee, while other factors indicate that the worker is an independent contractor. There is no “magic” or set number of factors that “makes” the worker an employee or an independent contractor, and no one factor stands alone in making this determination. Also, factors which are relevant in one situation may not be relevant in another. Taxslayer com login The keys are to look at the entire relationship, consider the degree or extent of the right to direct and control, and finally, to document each of the factors used in coming up with the determination. Taxslayer com login Form SS-8 Taxslayer com login If, after reviewing the three categories of evidence, it is still unclear whether a worker is an employee or an independent contractor, Form SS-8, Determination of Worker Status for Purposes of Federal Employment Taxes and Income Tax Withholding (PDF) can be filed with the IRS. The form may be filed by either the business or the worker. The IRS will review the facts and circumstances and officially determine the worker’s status. Taxslayer com login Be aware that it can take at least six months to get a determination, but a business that continually hires the same types of workers to perform particular services may want to consider filing the Form SS-8 (PDF).
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Understanding Your CP138 Notice

This notice tells you that all or part of the overpayment on a return you filed was applied to other federal taxes you owe.


What you need to do

  • Read your notice carefully. It will explain why we couldn't apply the amount you requested to next year's taxes. It also will suggest additional steps for you to take, depending on your situation.
  • If you requested the overpayment in question to be applied to another tax period, you will need to make an additional payment for that tax period.

You may want to

  • Download a copy of Publication 1, Your Rights as a Taxpayer (if it was not included with your notice).
  • Retain the notice for your records.
  • Review your records for the overpaid tax period and the tax period(s) to which it was applied.

Answers to Common Questions

Q. How can I find out what caused my overpayment to be reapplied?

A. Please contact us at the number listed on your notice for specific information concerning your tax return.

Q. What should I do if I disagree with the changes you made?

A. If you disagree, contact us at the toll-free number listed on the top right corner of your notice.

 

Page Last Reviewed or Updated: 10-Feb-2014

Printable samples of this notice (PDF)

 

 

How to get help

  • Call the 1-800 number listed on the top right corner of your notice.
  • Authorize someone (e.g., accountant) to contact the IRS on your behalf using Form 2848.
  • See if you qualify for help from a Low Income Taxpayer Clinic.
     

The Taxslayer Com Login

Taxslayer com login Car Expenses Table of Contents Introduction Depreciation of CarSpecial Depreciation Allowance Depreciation Limit Amended Return Election Not To Claim Special Allowance If you purchased a car after September 10, 2001, for use in your business (or as an employee) and figure your deductible expenses using the actual car expense method, new law contains provisions that may affect your depreciation deduction for that car. Taxslayer com login Publication 463, Travel, Entertainment, Gift, and Car Expenses, contains information on figuring depreciation on your car. Taxslayer com login However, Publication 463 does not contain the new provisions because it was printed before the law was enacted. Taxslayer com login The new provisions are in the Supplement to Publication 463, which is reprinted below. Taxslayer com login Supplement to Publication 463 Travel, Entertainment, Gift, and Car Expenses   Introduction This supplemental publication is for taxpayers who purchased a car for business purposes after September 10, 2001, and figure their deductible expenses, including a deduction for depreciation, using the actual car expense method. Taxslayer com login After Publication 463 was printed, the Job Creation and Worker Assistance Act of 2002 was signed into law by the President. Taxslayer com login Certain provisions of this new law may reduce your taxes for 2001. Taxslayer com login The new law contains the following provisions. Taxslayer com login A new depreciation deduction, the special depreciation allowance. Taxslayer com login An increase in the limit on depreciation for any car for which you claim the new special depreciation allowance. Taxslayer com login If you have already filed your 2001 return, you may wish to file an amended return to claim any of these benefits. Taxslayer com login See Amended Return, later. Taxslayer com login Depreciation of Car If you used the actual car expense method to figure your deduction for a car you own and use in your business (or as an employee), you generally can claim a depreciation deduction. Taxslayer com login However, there is a limit on the depreciation deduction you can take for your car each year. Taxslayer com login See Depreciation Limit later. Taxslayer com login Special Depreciation Allowance The new law allows you to claim a special depreciation allowance. Taxslayer com login This special allowance is a deduction equal to 30% of the depreciable basis of qualified property. Taxslayer com login You figure the amount of the special depreciation allowance after any section 179 deduction you choose to claim, but before figuring your regular depreciation deduction under the Modified Accelerated Cost Recovery System (MACRS). Taxslayer com login See Depreciation Deduction under Actual Car Expenses in chapter 4 of Publication 463 for information about MACRS. Taxslayer com login You can claim the special depreciation allowance only for the year the qualified property is placed in service. Taxslayer com login Qualified property. Taxslayer com login   Qualified property includes a car (any four-wheeled vehicle, including a truck or van not more than 6,000 pounds, that is made primarily for use on public streets, roads, and highways) that meets all of the following requirements. Taxslayer com login You bought it new. Taxslayer com login You bought it after September 10, 2001. Taxslayer com login (But a car is not qualified property if a binding written contract for you to buy the car was in effect before September 11, 2001. Taxslayer com login ) You began using it for business after September 10, 2001, and used it more than 50% in a qualified business use. Taxslayer com login Example. Taxslayer com login Bob bought a new car on October 15, 2001, for $20,000 and placed it in service immediately, using it 75% for business. Taxslayer com login Bob's car is qualified property. Taxslayer com login Bob chooses not to take a section 179 deduction for the car. Taxslayer com login He does claim the new special depreciation allowance. Taxslayer com login Bob first must figure the car's depreciable basis, which is $15,000 ($20,000 × . Taxslayer com login 75). Taxslayer com login He then figures the special depreciation allowance of $4,500 ($15,000 × . Taxslayer com login 30). Taxslayer com login The remaining depreciable basis of $10,500 ($15,000 - $4,500) is depreciated using MACRS (200% declining balance method, half-year convention) and results in a deduction of $2,100 ($10,500 × . Taxslayer com login 20), for a total depreciation deduction for 2001 of $6,600 ($4,500 + $2,100). Taxslayer com login However, Bob's depreciation deduction is limited to $5,745 ($7,660 × . Taxslayer com login 75), as discussed next. Taxslayer com login Depreciation Limit The limit on your depreciation deduction for 2001 is increased to $7,660 for a car that is qualified property (defined above) and for which you claim the special depreciation allowance. Taxslayer com login The limit is increased to $23,080 if the car is an electric car. Taxslayer com login The section 179 deduction is treated as depreciation for purposes of this limit. Taxslayer com login If you use a car less than 100% in your business or work, the limit is $7,660 (or $23,080 for an electric car) multiplied by the percentage of business and investment use during the year. Taxslayer com login For cars that do not qualify for (or for which you choose not to claim) the special depreciation allowance, the limit remains $3,060 ($9,280 for electric cars). Taxslayer com login Amended Return If you filed your 2001 calendar year return before June 1, 2002, and did not claim the new special depreciation allowance for a qualified car, you can claim it by filing an amended return on Form 1040X, Amended U. Taxslayer com login S. Taxslayer com login Individual Income Tax Return, by April 15, 2003. Taxslayer com login At the top of the Form 1040X, print “Filed pursuant to Revenue Procedure 2002–33. Taxslayer com login ” If you are an employee, attach Form 2106, Employee Business Expenses (revised March 2002). Taxslayer com login If you are self-employed, attach Form 4562, Depreciation and Amortization (revised March 2002). Taxslayer com login Or, you can claim the special depreciation allowance by filing Form 3115, Application for Change in Accounting Method, with your 2002 return. Taxslayer com login For details, see Revenue Procedure 2002–33. Taxslayer com login (But, filing Form 1040X for 2001 enables you to claim the special allowance earlier than attaching Form 3115 to your 2002 return. Taxslayer com login ) You cannot claim the special depreciation allowance on an amended return (or by using Form 3115) if you made, or are treated as having made, the election not to claim it described later. Taxslayer com login Example. Taxslayer com login The facts are the same as in the previous example except that Bob filed his original 2001 income tax return on April 15, 2002, and claimed a $3,000 ($20,000 x . Taxslayer com login 75 x . Taxslayer com login 20) depreciation deduction for his new car using MACRS. Taxslayer com login Bob now wishes to claim the special depreciation allowance for his new car on an amended 2001 return. Taxslayer com login Bob, who is an employee, files Form 1040X, by April 15, 2003, with an updated Form 2106 (revised March 2002) attached, increasing his total depreciation deduction to $5,745, as figured in the earlier example. Taxslayer com login Bob's new filled-in Form 2106 is shown later. Taxslayer com login Election Not To Claim Special Allowance You can elect not to claim the special depreciation allowance for a car by making a statement attached to, or written on, your return indicating that you are electing not to claim the special depreciation allowance for 5-year property. Taxslayer com login As a general rule, you must make this election by the due date (including extensions) of your return. Taxslayer com login You can have an automatic extension of 6 months from the due date of your return (excluding extensions) to make the election with an amended return. Taxslayer com login To get this extension, you must have filed your original return by the due date (including extensions). Taxslayer com login At the top of the statement, print “Filed pursuant to section 301. Taxslayer com login 9100–2. Taxslayer com login ” If you elect not to claim the special depreciation allowance for a car, you cannot claim it for any other 5-year property placed in service during the same year. Taxslayer com login Unless you elect (or are treated as electing) not to claim the special depreciation allowance, you must reduce the car's adjusted basis by the amount of the allowance, even if the allowance was not claimed. Taxslayer com login Deemed election for return filed before June 1, 2002. Taxslayer com login   If you did not make the election not to claim the special depreciation allowance in the time and manner described above, you will still be treated as electing not to claim it if all of the following apply. Taxslayer com login You filed your 2001 return before June 1, 2002. Taxslayer com login You claimed depreciation on your return but did not claim the special depreciation allowance. Taxslayer com login You did not file an amended 2001 return by April 15, 2003, or a Form 3115 with your 2002 return, to claim the special depreciation allowance. Taxslayer com login Form 2106, Page 1, for Bob Smith Form 2106, Page 2, for Bob Smith Prev  Up  Next   Home   More Online Publications