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Tax Guide for Small Business (for Individuals Who Use Schedule C or C-EZ) 2014

Title:
Tax Guide for Small Business (for Individuals Who Use Schedule C or C-EZ) 2014
Format:
Paperback
USA Price: 
$11.00
$5.50
Display Foreign Price
Stock:
In stock
GPO Stock Number:
048-004-02572-8
Description

IRS publication 334. For use in preparing 2014 tax returns.

The purpose of this publication is to provide general information about the federal tax laws that apply to small business owners who are sole proprietors and to statutory employees. This publication has information on business income, expenses, and tax credits that may help you file your income tax return.

NOTE: NO FURTHER DISCOUNTS FOR ALREADY REDUCED SALE ITEMS.

Table of Contents

Introduction………..2
Future Developments……….4
What’s New for 2014……….4
What’s New for 2015………4
Photographs of Missing Children……….4

Chapter 1. Filing and Paying Business Taxes……..5
Identification Numbers………5
Income Tax…………6
Self-Employment (SE) Tax…….8
Employment Taxes………..10
Excise Taxes………10
Information Returns…………10

 

Chapter 2. Accounting Period and Methods………11
Accounting Periods………..11
Accounting Methods………12

Chapter 3. Dispositions of Business Property……….16
What is a Disposition of Property?..........16
How do I Figure a Gain or Loss?.....................17
Where do I Report Gains and Losses?.............18

Chapter 4. General Business Credits…….18
Business Credits……..18
How to Claim the Credit……….19

Chapter 5. Business Income………….19
Kinds of Income…………20
Items that are not Income……….24
Guidelines for Selected Occupations………24
Accounting for Your Income……..26

Chapter 6. How to Figure Cost of Goods Sold……….27
Figuring Cost of Goods Sold on Schedule C, Lines 35 through 42……..27

Chapter 7. Figuring Gross Profit……….29
Items to Check……….29
Testing Gross Profit Accuracy………..30
Additions to Gross Profit………30

Chapter 8. Business Expenses………30
Bad Debts……….30
Car and Truck Expenses………..31
Depreciation………..32
Employees’ Pay……………33
Insurance……………..34
Interest……………35
Legal and Professional Fees………35
Pension Plans………..35
Rent Expense……………36
Taxes………….36
Travel, Meals, and Entertainment……….37
Business Use of Your Home………..38
Other Expenses You Can Deduct…………….39
Expenses You Cannot Deduct…………..39

Chapter 9. Figuring Net Profit or Loss………..40
Net Operating Losses (NOLs)………………….40
Not-for-Profit Activities…………….40

Chapter 10. Self-Employment (SE) Tax………….40
Who Must Pay SE Tax?..................40
Reporting Self-Employment Tax……………….44

Chapter 11. Your Rights as a Taxpayer…………..45
Taxpayer Bill of Rights…………..45
Examinations, Appeals, Collections, and Refunds……….45

Chapter 12. How to Get More Information………….46
Small Business Administration………..49
Other Federal Agencies……….49

How to Get Tax Help……………46
Index…………50

Audience

Taxpayers, Small business owners, accountants, financial advisors, and self-employees would find this information helpful in answering some of their tax questions.

Product Details

Availability Details:
In Stock
USA Price:
$5.50
International Price:
$7.70
Publisher:
Treasury Dept., Internal Revenue Service
Year/Pages:
2014: 53 p.
Key Phrases:
  • Internal Revenue Service Publcation 334
  • Taxation
  • Small Business
Weight:
0.125
Quantity Price:
Discount
Cover:
Paper
Unit of Issue (US):
1
Unit of Issue (Non-US):
1
Item available Date:
01/08/2015
Last Status Update:
05/11/2017
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