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1040 Es

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1040 Es

1040 es Publication 970 - Additional Material Table of Contents AppendicesAppendix A. 1040 es Illustrated Example of Education Credits Glossary Appendices The following appendices are provided to help you claim the education benefits that will give you the lowest tax. 1040 es Appendix A—An illustrated example of education credits, including a filled-in Form 8863 showing how to claim both the American opportunity credit and lifetime learning credit for 2013. 1040 es Appendix B—A chart summarizing some of the major differences between the education tax benefits discussed in this publication. 1040 es It is intended only as a guide. 1040 es Look in this publication for more complete information. 1040 es   Appendix A. 1040 es Illustrated Example of Education Credits Dave and Valerie Jones are married and on their 2013 joint tax return they claim exemptions for their two dependent children, Sean (age 21, social security number: 000-00-0001) and Carey (age 18, social security number: 000–00–0002). 1040 es Their modified adjusted gross income (MAGI) on Form 1040, line 38 is $110,000. 1040 es Because Dave and Valerie have unusually high itemized deductions, their taxable income is $10,000 and their tax before credits is $1,000. 1040 es Sean enrolled as a full-time graduate student in August 2013 at California State College. 1040 es He graduated with his bachelor's degree in 2012 and did not attend school from January 2013 through July 2013. 1040 es His parents claimed the Hope Scholarship Credit for Sean for 2008 and the American opportunity credit for Sean for 2010, 2011, and 2012. 1040 es Carey enrolled full time as a freshman at the same college in January 2013 to begin working on her bachelor's degree. 1040 es In 2013, Dave and Valerie paid $7,000 in tuition for Sean and $8,500 in tuition for Carey. 1040 es California State College issued two Forms 1098-T, one for Sean and one for Carey, and sent them to the Joneses' residence. 1040 es California State College reports amounts billed in 2013 instead of amounts paid during 2013. 1040 es In completing Form 8863, the Joneses use the amounts they paid. 1040 es Neither Sean nor Carey has been convicted of a felony for possession or distribution of a controlled substance before the end of 2013. 1040 es Dave and Valerie figure their education credits by completing Form 8863. 1040 es They begin Form 8863 on page 2 before completing Part I on page 1. 1040 es Because the Joneses have two eligible students, they will complete page 2 twice, once for their son, Sean, and once for their daughter, Carey. 1040 es The Joneses decide to complete Part III for Carey first, as shown later. 1040 es They carry over the amount of $2,500 entered on Part III, line 30, to Part I, line 1. 1040 es The Joneses complete a separate Part III for their son Sean. 1040 es They check the “Yes” box on line 23, determine that Sean is not eligible for the American opportunity credit, and go to line 31 as instructed. 1040 es They figure their line 31 adjusted qualified education expenses for Sean to be $7,000. 1040 es Once they have completed Part III for each student, they figure their credits. 1040 es The Joneses figure their refundable American opportunity credit of $1,000 by completing Form 8863, Part I, lines 1 through 8. 1040 es They enter the amount from line 8, $1,000, on line 66 of their Form 1040. 1040 es The Joneses enter $7,000 on Part II, line 10, of Form 8863 and figure their tentative lifetime learning credit for 2013 to be $1,400 (line 12). 1040 es They cannot claim the full amount because their MAGI of $110,000 is greater than $107,000. 1040 es They enter the reduced amount of $1,190 (figured on Part II, line 18) on the Credit Limit Worksheet, line 1. 1040 es The $1,190 is added to their nonrefundable American opportunity credit ($1,500 on line 2 of the Credit Limit Worksheet) for a total nonrefundable credit of $2,690. 1040 es The Joneses enter $1,000 on line 7 of the Credit Limit Worksheet, which is the smaller of their tax from line 46 of their Form 1040 (which is $1,000) or the $2,690 on line 3 of the Credit Limit Worksheet. 1040 es They enter $1,000 on line 19, Part II of Form 8863 and on line 49 of Form 1040. 1040 es This image is too large to be displayed in the current screen. 1040 es Please click the link to view the image. 1040 es Form 1098-T Adjusted Qualified Education Expenses Worksheet (Form 8863 instructions) 1. 1040 es Total qualified education expenses paid for or on behalf of the student in 2013 for the academic period 8,500 2. 1040 es Less adjustments:     a. 1040 es Tax-free educational assistance received in 2013 allocable to the academic period   0     b. 1040 es Tax-free educational assistance received in 2014 (and before you file your 2013 tax return) allocable to the academic period   0     c. 1040 es Refunds of qualified education expenses paid in 2013 if the refund is received in 2013 or in 2014 before you file your 2013 tax return   0   3. 1040 es Total adjustments (add lines 2a, 2b, and 2c) 0 4. 1040 es Adjusted qualified education expenses. 1040 es Subtract line 3 from line 1. 1040 es If zero or less, enter -0- 8,500 This image is too large to be displayed in the current screen. 1040 es Please click the link to view the image. 1040 es Form 1098-T Adjusted Qualified Education Expenses Worksheet (Form 8863 instructions) 1. 1040 es Total qualified education expenses paid for or on behalf of the student in 2013 for the academic period 7,000 2. 1040 es Less adjustments:     a. 1040 es Tax-free educational assistance received in 2013 allocable to the academic period   0     b. 1040 es Tax-free educational assistance received in 2014 (and before you file your 2013 tax return) allocable to the academic period   0     c. 1040 es Refunds of qualified education expenses paid in 2013 if the refund is received in 2013 or in 2014 before you file your 2013 tax return   0   3. 1040 es Total adjustments (add lines 2a, 2b, and 2c) 0 4. 1040 es Adjusted qualified education expenses. 1040 es Subtract line 3 from line 1. 1040 es If zero or less, enter -0- 7,000 Credit Limit Worksheet (Form 8863 instructions) Nonrefundable Credit Worksheet 1. 1040 es Enter the amount from Form 8863, line 18 1. 1040 es 1,190 2. 1040 es Enter the amount from Form 8863, line 9 2. 1040 es 1,500 3. 1040 es Add lines 1 and 2 3. 1040 es 2,690 4. 1040 es Enter the amount from: Form 1040, line 46; or Form 1040A, line 28 4. 1040 es 1,000 5. 1040 es Enter the amount from either: Form 1040, lines 47 and 48, and the amount from Schedule R included on Form 1040, line 53; or Form 1040A, lines 29 and 30 5. 1040 es 0 6. 1040 es Subtract line 5 from line 4 6. 1040 es 1,000 7. 1040 es   Enter the smaller of line 3 or line 6 here and on Form 8863, line 19 7. 1040 es 1,000 This image is too large to be displayed in the current screen. 1040 es Please click the link to view the image. 1040 es Form 8863 for Dave and Valerie Jones This image is too large to be displayed in the current screen. 1040 es Please click the link to view the image. 1040 es Carey Jones page 2 This image is too large to be displayed in the current screen. 1040 es Please click the link to view the image. 1040 es Filled-in Form 8863 Jones page 2 Appendix B. 1040 es Highlights of Education Tax Benefits for Tax Year 2013 This chart highlights some differences among the benefits discussed in this publication. 1040 es See the text for definitions and details. 1040 es Do not rely on this chart alone. 1040 es    Caution:You generally cannot claim more than one benefit for the same education expense. 1040 es   Scholarships,  Fellowships, Grants, and  Tuition  Reductions American Opportunity Credit Lifetime Learning Credit Student Loan Interest Deduction Tuition and Fees Deduction Coverdell ESA† Qualified Tuition Program (QTP)† Education Exception to Additional Tax on Early IRA Distributions† Education Savings Bond Program† Employer- Provided Educational Assistance† Business Deduction for Work-Related Education What is your  benefit? Amounts received may not be taxable   Credits can reduce the amount of tax you have to pay. 1040 es    40% of the credit may be refundable (limited to $1,000 per student). 1040 es Credits can reduce amount of tax you must pay Can deduct interest paid Can deduct expenses Earnings not  taxed Earnings not taxed No 10%  additional tax on early distribution Interest not taxed Employer benefits not taxed Can deduct expenses What is the annual limit? None $2,500 credit per student $2,000 credit per tax return     $2,500 deduction $4,000 deduction $2,000 contribution per beneficiary None Amount of qualified  education expenses Amount of qualified  education expenses $5,250 exclusion Amount of qualifying work-related education expenses What expenses  qualify besides  tuition and required enrollment fees? Course-related expenses such as fees, books, supplies, and equipment Course-related books, supplies, and equipment Amounts paid for required books, etc. 1040 es , that must be paid to the educational institution, etc. 1040 es , are required fees Books Supplies Equipment  Room & board  Transportation  Other necessary expenses  None Books Supplies Equipment  Expenses for special needs services  Payments to QTP  Higher education: Room & board if  at least half-time  student  Elem/sec (K–12) education: Tutoring Room & board Uniforms Transportation Computer  access Supplementary expenses Books Supplies Equipment  Room & board if  at least half-time student  Expenses for special needs services Books Supplies Equipment  Room & board if  at least half-time student  Expenses for special needs services Payments to Coverdell ESA  Payments to QTP Books Supplies Equipment Transportation  Travel  Other necessary expenses   Scholarships,  Fellowships, Grants, and  Tuition  Reductions American Opportunity Credit Lifetime Learning Credit Student Loan Interest Deduction Tuition and Fees Deduction Coverdell ESA† Qualified Tuition Program (QTP)† Education Exception to Additional Tax on Early IRA Distributions† Education Savings Bond Program† Employer- Provided Educational Assistance† Business Deduction for Work-Related Education What education qualifies? Undergraduate & graduate  K–12 Undergraduate & graduate Undergraduate & graduate  Courses to acquire or improve job skills    Undergraduate & graduate Undergraduate & graduate Undergraduate & graduate  K–12 Undergraduate & graduate Undergraduate & graduate Undergraduate & graduate Undergraduate & graduate Required by employer or law to keep present job, salary, status  Maintain or improve job skills What are some of the other  conditions that  apply? Must be in degree or vocational program  Payment of tuition and required fees must be allowed under the grant Can be claimed for only 4 tax years (which includes years Hope Scholarship Credit claimed)  Must be enrolled at least half-time in degree program  No felony drug conviction(s)  Must not have completed first 4 years of postsecondary education before end of preceding tax year. 1040 es   No other conditions Must have been at least half-time  student in degree program Cannot claim both deduction & education credit for same student in same year Assets must be distributed at age 30 unless special  needs beneficiary No other conditions No other conditions Applies only to qualified series  EE bonds issued after 1989 or series I bonds No other conditions Cannot be to  meet minimum educational requirements of present trade/business  Cannot qualify  you for new trade/business   In what income  range do benefits  phase out? No phaseout $80,000 – $90,000  $160,000 – $180,000 for joint returns $53,000 – $63,000  $107,000 – $127,000 for joint returns $60,000 – $75,000  $125,000 –  $155,000 for  joint returns  $60,000 – $80,000  $130,000 –  $160,000 for  joint returns  $95,000 – $110,000  $190,000 – $220,000 for  joint returns No phaseout No phaseout   No phaseout No phaseout † Any nontaxable distribution is limited to the amount that does not exceed qualified education expenses. 1040 es Glossary The education benefits included in this publication were enacted over many years, leading to a number of common terms being defined differently from one benefit to the next. 1040 es For example, an eligible educational institution means one thing when determining if earnings from a Coverdell education savings account are not taxable and something else when determining if a scholarship or fellowship is not taxable. 1040 es For each term listed below that has more than one definition, the definition for each education benefit is listed. 1040 es Academic period:   A semester, trimester, quarter, or other period of study (such as a summer school session) as reasonably determined by an educational institution. 1040 es If an educational institution uses credit hours or clock hours and does not have academic terms, each payment period can be treated as an academic period. 1040 es Adjusted qualified education expenses (AQEE):    Qualified education expenses (defined later) reduced by any tax-free educational assistance, such as a tax-free scholarship or employer-provided educational assistance. 1040 es They must also be reduced by any qualified education expenses deducted elsewhere on your return, used to determine an education credit or other benefit, or used to determine a tax-free distribution. 1040 es For information on a specific benefit, see the appropriate chapter in this publication. 1040 es Candidate for a degree:   A student who meets either of the following requirements. 1040 es Attends a primary or secondary school or pursues a degree at a college or university, or Attends an accredited educational institution that is authorized to provide: A program that is acceptable for full credit toward a bachelor's or higher degree, or A program of training to prepare students for gainful employment in a recognized occupation. 1040 es Designated beneficiary:   The individual named in the document creating the account/plan who is to receive the benefit of the funds in the account/plan. 1040 es Eligible educational institution:    American opportunity credit. 1040 es Any college, university, vocational school, or other postsecondary educational institution eligible to participate in a student aid program administered by the Department of Education. 1040 es It includes virtually all accredited public, nonprofit, and proprietary (privately owned profit-making) postsecondary institutions. 1040 es Coverdell education savings account (ESA). 1040 es Any college, university, vocational school, or other postsecondary educational institution eligible to participate in a student aid program administered by the Department of Education. 1040 es It includes virtually all accredited public, nonprofit, and proprietary (privately owned profit-making) postsecondary institutions. 1040 es Also included is any public, private, or religious school that provides elementary or secondary education (kindergarten through grade 12), as determined under state law. 1040 es Education savings bond program. 1040 es Same as American opportunity credit in this category. 1040 es IRA, early distributions from. 1040 es Same as American opportunity credit in this category. 1040 es Lifetime learning credit. 1040 es Same as American opportunity credit in this category. 1040 es Qualified tuition program (QTP). 1040 es Same as American opportunity credit in this category. 1040 es Scholarships and fellowships. 1040 es An institution that maintains a regular faculty and curriculum and normally has a regularly enrolled body of students in attendance at the place where it carries on its educational activities. 1040 es Student loan, cancellation of. 1040 es Same as Scholarships and fellowships in this category. 1040 es Student loan interest deduction. 1040 es Any college, university, vocational school, or other postsecondary educational institution eligible to participate in a student aid program administered by the Department of Education. 1040 es It includes virtually all accredited public, nonprofit, and proprietary (privately owned profit-making) postsecondary institutions. 1040 es Also included is an institution that conducts an internship or residency program leading to a degree or certificate from an institution of higher education, a hospital, or a health care facility that offers postgraduate training. 1040 es Tuition and fees deduction. 1040 es Same as American opportunity credit in this category. 1040 es Eligible student:    American opportunity credit. 1040 es A student who meets all of the following requirements for the tax year for which the credit is being determined. 1040 es Did not have expenses that were used to figure an American opportunity or Hope Scholarship Credit in any 4 earlier tax years. 1040 es Had not completed the first 4 years of postsecondary education (generally the freshman through senior years). 1040 es For at least one academic period beginning in the tax year, was enrolled at least half-time in a program leading to a degree, certificate, or other recognized educational credential at an eligible educational institution. 1040 es Was free of any federal or state felony conviction for possessing or distributing a controlled substance as of the end of the tax year. 1040 es Lifetime learning credit. 1040 es A student who is enrolled in one or more courses at an eligible educational institution. 1040 es Student loan interest deduction. 1040 es A student who was enrolled at least half-time in a program leading to a postsecondary degree, certificate, or other recognized educational credential at an eligible educational institution. 1040 es Tuition and fees deduction. 1040 es A student who is enrolled in one or more courses at an eligible educational institution. 1040 es Half-time student:   A student who is enrolled for at least half the full-time academic work load for the course of study the student is pursuing, as determined under the standards of the school where the student is enrolled. 1040 es Modified adjusted gross income (MAGI):    American opportunity credit. 1040 es Adjusted gross income (AGI) as figured on the federal income tax return, modified by adding back any: Foreign earned income exclusion, Foreign housing exclusion, Foreign housing deduction, Exclusion of income by bona fide residents of American Samoa, and Exclusion of income by bona fide residents of Puerto Rico. 1040 es Coverdell education savings account (ESA). 1040 es Same as American opportunity credit in this category. 1040 es Education savings bond program. 1040 es Adjusted gross income (AGI) as figured on the federal income tax return without taking into account any savings bond interest exclusion and modified by adding back any: Foreign earned income exclusion, Foreign housing exclusion, Foreign housing deduction, Exclusion of income by bona fide residents of American Samoa, Exclusion of income by bona fide residents of Puerto Rico, Exclusion for adoption benefits received under an employer's adoption assistance program, Deduction for student loan interest, Deduction for tuition and fees, and Deduction for domestic production activities. 1040 es Lifetime learning credit. 1040 es Same as American opportunity credit in this category. 1040 es Student loan interest deduction. 1040 es Adjusted gross income (AGI) as figured on the federal income tax return without taking into account any student loan interest deduction, tuition and fees deduction, or domestic production activities deduction, and modified by adding back any: Foreign earned income exclusion, Foreign housing exclusion, Foreign housing deduction, Exclusion of income by bona fide residents of American Samoa, and Exclusion of income by bona fide residents of Puerto Rico. 1040 es Tuition and fees deduction. 1040 es Adjusted gross income (AGI) as figured on the federal income tax return without taking into account any tuition and fees deduction, or domestic production activities deduction, and modified by adding back any: Foreign earned income exclusion, Foreign housing exclusion, Foreign housing deduction, Exclusion of income by bona fide residents of American Samoa, and Exclusion of income by bona fide residents of Puerto Rico. 1040 es Phaseout:   The amount of credit or deduction allowed is reduced when modified adjusted gross income (MAGI) is greater than a specified amount of income. 1040 es Qualified education expenses:   See pertinent chapter for specific items. 1040 es    American opportunity credit. 1040 es Tuition and certain related expenses (including student activity fees) required for enrollment or attendance at an eligible educational institution. 1040 es Books, supplies, and equipment needed for a course of study are included even if not purchased from the educational institution. 1040 es Does not include expenses for room and board. 1040 es Does not include expenses for courses involving sports, games, or hobbies (including noncredit courses) that are not part of the student's postsecondary degree program. 1040 es Coverdell education savings account (ESA). 1040 es Expenses related to or required for enrollment or attendance of the designated beneficiary at an eligible elementary, secondary, or postsecondary school. 1040 es Many specialized expenses included for K–12. 1040 es Also includes expenses for special needs services and contribution to qualified tuition program (QTP). 1040 es Education savings bond program. 1040 es Tuition and fees required to enroll at or attend an eligible educational institution. 1040 es Also includes contributions to a qualified tuition program (QTP) or Coverdell education savings account (ESA). 1040 es Does not include expenses for room and board. 1040 es Does not include expenses for courses involving sports, games, or hobbies that are not part of a degree or certificate granting program. 1040 es IRA, early distributions from. 1040 es Tuition, fees, books, supplies, and equipment required for enrollment or attendance at an eligible educational institution, plus certain limited costs of room and board for students who are enrolled at least half-time. 1040 es Also includes expenses for special needs services incurred by or for special needs students in connection with their enrollment or attendance. 1040 es Lifetime learning credit. 1040 es Tuition and certain related expenses required for enrollment or attendance at an eligible educational institution. 1040 es Student-activity fees and expenses for course-related books, supplies, and equipment are included only if the fees and expenses must be paid to the institution as a condition of enrollment or attendance. 1040 es Does not include expenses for room and board. 1040 es Does not include expenses for courses involving sports, games, or hobbies (including noncredit courses) that are not part of the student's postsecondary degree program, unless taken by the student to acquire or improve job skills. 1040 es Qualified tuition program (QTP). 1040 es Tuition, fees, books, supplies, and equipment required for enrollment or attendance at an eligible educational institution, plus certain limited costs of room and board for students who are enrolled at least half-time. 1040 es Includes expenses for special needs services and computer access. 1040 es Scholarships and fellowships. 1040 es Expenses for tuition and fees required to enroll at or attend an eligible educational institution, and course-related expenses, such as fees, books, supplies, and equipment that are required for the courses at the eligible educational institution. 1040 es Course-related items must be required of all students in the course of instruction. 1040 es Student loan interest deduction. 1040 es Total costs of attending an eligible educational institution, including graduate school (however, limitations may apply to the cost of room and board allowed). 1040 es Tuition and fees deduction. 1040 es Tuition and certain related expenses required for enrollment or attendance at an eligible educational institution. 1040 es Student-activity fees and expenses for course-related books, supplies, and equipment are included only if the fees and expenses must be paid to the institution as a condition of enrollment or attendance. 1040 es Recapture:   To include as income on your current year's return an amount allowed as a deduction in a prior year. 1040 es To include as tax on your current year's return an amount allowed as a credit in a prior year. 1040 es Rollover:   A tax-free distribution to you of cash or other assets from a tax-favored plan that you contribute to another tax-favored plan. 1040 es Transfer:   A movement of funds in a tax-favored plan from one trustee directly to another, either at your request or at the trustee's request. 1040 es Prev  Up  Next   Home   More Online Publications
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Washington, DC 20590

The 1040 Es

1040 es Index A Abandonment, Abandonment Accounting method Accrual, Accrual Method Cash, Cash Method Change in, Changes in Methods of Accounting Crop, Crop method. 1040 es Farm inventory, Farm Inventory Accounting periods, Introduction Accrual method of accounting, Accrual Method Additional Medicare Tax withholding, What's New for 2013, Additional Medicare Tax. 1040 es Adjusted basis for installment sale, Adjusted basis for installment sale purposes. 1040 es Adjusted basis of assets, Adjusted Basis Agricultural activity codes, Schedule F, Reminders Agricultural program payments, Agricultural Program Payments Agricultural structure, defined, Agricultural structure. 1040 es Alternative Depreciation System (ADS), Required use of ADS. 1040 es , ADS election. 1040 es Amortization Going into business, Business Start-Up Costs Reforestation expenses, Reforestation Costs Section 197 intangibles, Section 197 Intangibles Assessments By conservation district, Assessment by Conservation District Depreciable property, Assessment for Depreciable Property Assistance (see Tax help) Automobiles, depreciation, Limits for passenger automobiles. 1040 es B Bankruptcy, Bankruptcy. 1040 es Barter income, Barter income. 1040 es Basis Adjusted, Adjusted basis. 1040 es Installment sale, Adjusted basis for installment sale purposes. 1040 es Involuntary conversion, Basis for depreciation. 1040 es Like-kind exchange, Basis for depreciation. 1040 es Partner's basis, Property Distributed From a Partnership or Corporation Replacement property, Basis of replacement property. 1040 es Shareholder's basis, Property Distributed From a Partnership or Corporation Basis of assets Adjusted basis, Adjusted Basis Allocating to several assets, Allocating the Basis Changed to business use, Property changed from personal to business or rental use. 1040 es Constructing assets, Constructing assets. 1040 es Cost, Cost Basis Decreases, Decreases to Basis Depreciation, What Is the Basis for Depreciation? Exchanges Like-kind, Like-Kind Exchanges Nontaxable, Nontaxable Exchanges Partially nontaxable, Partially Nontaxable Exchanges Taxable, Taxable Exchanges Gifts, Property Received as a Gift Increases, Increases to Basis Real property, Real Property Received for services, Property received for services. 1040 es Uniform capitalization rules, Uniform Capitalization Rules Below-market loans, Below-market loans. 1040 es Books and records, Importance of Records Breeding fees, Breeding Fees Business income limit, section 179 expense deduction, Business Income Limit Business use of home, Business Use of Your Home C Canceled debt, Cancellation of Debt Capital assets, Capital Assets Capital expenses, Capital Expenses Car expenses, Truck and Car Expenses Cash method of accounting, Cash Method Casualties and thefts Adjustments to basis, Adjustments to basis. 1040 es Casualty, defined, Casualty. 1040 es Disaster area losses, Disaster Area Losses Leased property, Leased property. 1040 es Livestock, Livestock or produce bought for resale. 1040 es , Raised draft, breeding, dairy, or sporting animals. 1040 es Reimbursement, Insurance and other reimbursements. 1040 es Reporting gains and losses, Reporting Gains and Losses Theft, defined, Theft. 1040 es Change in accounting method, Changes in Methods of Accounting Chickens, purchased, Chickens, seeds, and young plants. 1040 es Christmas trees, Christmas tree cultivation. 1040 es , Christmas trees. 1040 es Club dues, Club dues and membership fees. 1040 es Comments on publication, Comments and suggestions. 1040 es Commodity Futures, Hedging (Commodity Futures) Wages, Noncash wages. 1040 es Commodity Credit Corporation (CCC) Loans, Commodity Credit Corporation (CCC) Loans Market gain, Market Gain Community property, Community property. 1040 es , Community property. 1040 es Computer, software, Computer software. 1040 es Condemnation, Casualties, Thefts, and Condemnations, Condemnation Conservation Cost-sharing exclusion, Conservation Expenses District assessments, Assessment by Conservation District Expenses, Conservation Expenses Plans, Conservation plan. 1040 es Conservation Reserve Program, Conservation Reserve Program (CRP) payments. 1040 es Conservation Reserve Program (CRP), Conservation Reserve Program (CRP) Constructing assets, Constructing assets. 1040 es Constructive receipt of income, Constructive receipt. 1040 es Contamination, Soil or other environmental contamination. 1040 es Contract price, Contract price. 1040 es Converted wetland, Converted Wetland and Highly Erodible Cropland Cooperatives, income from, Income From Cooperatives Cost-sharing exclusion, Cost-Sharing Exclusion (Improvements) Counter-cyclical payments, Direct payments and counter-cyclical payments. 1040 es , Payments Under the Farm Security and Rural Investment Act of 2002 and Under the Food, Conservation, and Energy Act of 2008 Credits Employment, Employment Credits Fuel tax, Fuel tax credit and refund. 1040 es , How To Claim a Credit or Refund, Claiming a Credit Social security and Medicare, Earning credits in 2013. 1040 es Social security coverage, How to become insured under social security. 1040 es State unemployment tax, Tax rate and credit. 1040 es Crew leaders, Crew Leaders Crop Destroyed, Standing crop destroyed by casualty. 1040 es Insurance proceeds, Crop Insurance and Crop Disaster Payments Method of accounting, Crop method. 1040 es Shares, Rents (Including Crop Shares) Unharvested, Cost of raising unharvested crops. 1040 es , Section 1231 transactions. 1040 es , Gain or loss. 1040 es Cropland, highly erodible, Converted Wetland and Highly Erodible Cropland D Damage Casualties and thefts, Casualties and Thefts Crop insurance, Crop Insurance and Crop Disaster Payments Tree seedlings, Tree Seedlings Debt Bad, Nonbusiness bad debt. 1040 es Canceled, Cancellation of Debt, Canceled debt excluded from income. 1040 es , Cancellation of debt. 1040 es , Canceled debt. 1040 es Nonrecourse, Amount realized on a nonrecourse debt. 1040 es Qualified farm, Qualified Farm Debt Qualified principal residence, Qualified Principal Residence Debt Recourse, Amount realized on a recourse debt. 1040 es Depletion, Depletion Depreciation, Claiming the Special Depreciation Allowance ADS election, ADS election. 1040 es Conservation assets, Depreciable conservation assets. 1040 es Deduction, Overview of Depreciation Incorrect amount deducted, How Do You Correct Depreciation Deductions? Limit for automobiles, Limits for passenger automobiles. 1040 es Listed property, Additional Rules for Listed Property Raised livestock, Livestock. 1040 es Recapture, When Do You Recapture MACRS Depreciation?, Depreciation Recapture, Section 1250 Property When to file, Do You Have To File Form 4562? Depreciation allowable, Basis adjustment for depreciation allowed or allowable. 1040 es Depreciation allowed, Basis adjustment for depreciation allowed or allowable. 1040 es Direct payments, Direct payments and counter-cyclical payments. 1040 es , Payments Under the Farm Security and Rural Investment Act of 2002 and Under the Food, Conservation, and Energy Act of 2008 Disaster area losses, Disaster Area Losses Disaster payments, Crop Insurance and Crop Disaster Payments Disaster relief grants, Federal disaster relief grants. 1040 es Disaster relief payments, Qualified disaster relief payments. 1040 es Dispositions, Sale or other disposal of land during 9-year period. 1040 es , Gain on sale of farmland. 1040 es , Introduction Domestic production activities deduction, Domestic Production Activities Deduction Dyed diesel fuel, Dyed Diesel Fuel and Dyed Kerosene Dyed kerosene, Dyed Diesel Fuel and Dyed Kerosene E e-file, Reminders Easement, Easements and rights-of-way. 1040 es , Easements. 1040 es Election ADS depreciation, Electing ADS. 1040 es , ADS election. 1040 es Amortization Business start-up costs, Business Start-Up Costs Reforestation costs, Reforestation Costs Crop method, Election to use crop method. 1040 es Cutting of timber, Election to treat cutting as a sale or exchange. 1040 es Deducting conservation expenses, When to Deduct or Capitalize Not excluding cost-sharing payments, Electing not to exclude payments. 1040 es Out of installment method, Electing out of the installment method. 1040 es Postponing casualty gain, Postponing Gain Postponing reporting crop insurance proceeds, Election to postpone reporting until the following year. 1040 es Section 179 expense deduction, How Do You Elect the Deduction? Electronic filing, Reminders Embryo transplants, Transplanted embryo. 1040 es Employer identification number, Reminders, Employer identification number (EIN). 1040 es Endangered species recovery expenses, Endangered species recovery expenses. 1040 es Environmental contamination, Soil or other environmental contamination. 1040 es Estimated tax Farm gross income, Gross Income From Farming Gross income, Gross Income Penalties, Estimated Tax Penalty for 2013 Exchanges Basis Like-kind, Like-Kind Exchanges Nontaxable, Nontaxable Exchanges Partially nontaxable, Partially Nontaxable Exchanges Taxable, Taxable Exchanges Like-kind, Like-Kind Exchanges Nontaxable, Like-Kind Exchanges Excise taxes Credit, Claiming a Credit Diesel fuel, Dyed Diesel Fuel and Dyed Kerosene Farming purposes, Fuels Used in Farming Home use of fuels, Fuels Used for Household Purposes or Other Than as a Fuel for Propulsion Engines Off-highway uses, Fuels Used in Off-Highway Business Use Refund, Claiming a Refund F Fair market value defined, Fair market value (FMV). 1040 es , Fair market value (FMV). 1040 es Family member Business expenses, Special rule for related persons. 1040 es Installment sale, Sale to a related person. 1040 es Like-kind exchange, Like-kind exchanges between related persons. 1040 es Loss on sale or exchange of property, Losses from sales or exchanges between related persons. 1040 es Personal-use property, Personal-use property. 1040 es Social security coverage, Family Employees Farm Business expenses, Farm Business Expenses Business, defined, Business of Farming Defined, Farm defined. 1040 es , Farm. 1040 es Income averaging, Income Averaging for Farmers Rental, Farm rental. 1040 es Sale of, Sale of a Farm Farmer, Farmer. 1040 es Federal unemployment tax (FUTA), Federal Unemployment (FUTA) Tax Fertilizer, Fertilizer and Lime, Fertilizer and Lime Foreclosure, Foreclosure or Repossession Forestation costs, Forestation and reforestation costs. 1040 es Form 1099-A, Form 1099-A. 1040 es , Forms 1099-A and 1099-C. 1040 es 1099-C, Cancellation of Debt, Form 1099-C. 1040 es , Forms 1099-A and 1099-C. 1040 es 1099-G, Market Gain, Payment to More Than One Person 1099-MISC, Reminders, Nonemployee compensation. 1040 es 1099-PATR, Form 1099-PATR. 1040 es 1128, Introduction 2210-F, Estimated Tax Penalty for 2013 3115, Changes in Methods of Accounting 4136, Claiming a Credit 4562, Do You Have To File Form 4562? 4797, Form 4797. 1040 es , Recapture. 1040 es , Reporting the exchange. 1040 es 4835, Rents (Including Crop Shares) 5213, Using the presumption later. 1040 es 6252, Form 6252. 1040 es 8822, Reminders 8824, Reporting the exchange. 1040 es 8849, Claiming a Refund 8886, Reminders 940, Form 940. 1040 es 943, Form 943. 1040 es 982, Form 982 I-9, Form I-9. 1040 es SS-4, Reminders, Employer identification number (EIN). 1040 es SS-5, Obtaining a social security number. 1040 es T (Timber), Form T (Timber). 1040 es W-2, Form W-2. 1040 es W-4, Reminders, New hire reporting. 1040 es , Form W-4. 1040 es W-4V, Commodity Credit Corporation (CCC) Loans, Crop Insurance and Crop Disaster Payments W-7, Obtaining an individual taxpayer identification number. 1040 es Free tax services, How To Get Tax Help, Free help with your tax return. 1040 es Fuel tax credit or refund, Fuel tax credit and refund. 1040 es , How To Claim a Credit or Refund G Gains and losses Basis of assets, Cost Basis Capital assets, defined, Capital Assets Casualty, How To Figure a Loss, Figuring a Gain Installment sales, Installment Sales Livestock, Livestock Long- or short-term, Long and Short Term Ordinary or capital, Ordinary or Capital Gain or Loss Sale of farm, Sale of a Farm Section 1231, Section 1231 Gains and Losses Theft, How To Figure a Loss, Figuring a Gain Timber, Timber General asset accounts, How Do You Use General Asset Accounts? Gifts, Crop shares you give to others (gift). 1040 es , Cost related to gifts. 1040 es , Property Received as a Gift, Gift. 1040 es Going into business, Business Start-Up Costs Grants, disaster relief, Federal disaster relief grants. 1040 es Gross profit percentage, Gross profit percentage. 1040 es Gross profit, defined, Gross profit. 1040 es Guarantee, Debt not payable on demand. 1040 es H Health insurance deduction, Self-employed health insurance deduction. 1040 es Hedging, Hedging (Commodity Futures) Help (see Tax help) Highway use tax, Highway use tax. 1040 es Holding period, Holding period. 1040 es Horticultural structure, Horticultural structure. 1040 es I Illegal irrigation subsidy, Illegal federal irrigation subsidy. 1040 es Important dates, Important Dates for 2014 Improvements, Cost-Sharing Exclusion (Improvements) Income Accounting for, Accounting Methods Accrual method of accounting, Income Canceled debt excluded, Cancellation of Debt From farming, Farm Income, Gross income from farming. 1040 es , Gross Income From Farming Gross, Gross Income Not-for-profit farming, Not-for-Profit Farming Pasture, Pasture income and rental. 1040 es Schedule F, Farm Income Withholding of tax, Federal Income Tax Withholding Income averaging (see Farm: Income averaging) Incorrect amount of depreciation deducted, How Do You Correct Depreciation Deductions? Individual taxpayer identification number (ITIN), Obtaining an individual taxpayer identification number. 1040 es Inherited property, Inherited Property Insolvency, Insolvency. 1040 es Installment sales, Form 6252. 1040 es Electing out, Electing out of the installment method. 1040 es Farm, sale of, Installment Sale of a Farm Figuring income, Figuring Installment Sale Income Reporting income, Form 6252. 1040 es Unstated interest, Unstated interest. 1040 es Insurance, Insurance, Self-employed health insurance deduction. 1040 es Intangible property, Section 197 Intangibles Interest Expense, Interest Income, Interest income. 1040 es Unstated, Unstated interest. 1040 es Inventory Items included, Farm Inventory Methods of valuation, Inventory valuation methods. 1040 es Involuntary conversions, Involuntary Conversions, Property acquired in a like-kind exchange or involuntary conversion. 1040 es , Introduction Irrigation Illegal subsidy, Illegal federal irrigation subsidy. 1040 es Project, Irrigation Project L Labor hired, Labor Hired Landlord participation, Landlord Participation in Farming Lease or purchase, Lease or Purchase Life tenant (see Term interests) Like-kind exchanges, Like-Kind Exchanges, Like-Kind Exchanges Lime, Fertilizer and Lime Limits At-risk, At-Risk Limits Business use of home, Deduction limit. 1040 es Capital losses, Treatment of Capital Losses Conservation expenses, Assessment for Depreciable Property, 25% Limit on Deduction Depreciation Business-use, What Is the Business-Use Requirement? Excluded farm debt, Exclusion limit. 1040 es Farm losses, Losses From Operating a Farm Loss of personal-use property, Deduction Limits on Losses of Personal-Use Property Not-for-profit farming, Not-for-Profit Farming Passive activity, Passive Activity Limits Percentage depletion, Taxable income limit. 1040 es Prepaid farm supplies, Deduction limit. 1040 es Reforestation costs, Reforestation Costs Section 179 expense deduction Automobile, Limits for passenger automobiles. 1040 es Business income, Business Income Limit Dollar, Dollar Limits Time to keep records, How Long To Keep Records Listed property Defined, What Is Listed Property? Passenger automobile, Passenger automobiles. 1040 es Rules, Additional Rules for Listed Property Livestock, Section 1231 transactions. 1040 es Casualty and theft losses, Livestock or produce bought for resale. 1040 es Crop shares, Crop shares you use to feed livestock. 1040 es Depreciation, Livestock. 1040 es Diseased, Diseased livestock. 1040 es Feed assistance, Feed Assistance and Payments Immature, Immature livestock. 1040 es Losses, Loss of livestock. 1040 es , Livestock Purchased, Purchased livestock. 1040 es Raised, Raised livestock. 1040 es Sale of, Sales of Farm Products, Livestock Unit-livestock-price, inventory valuation, Unit-livestock-price method. 1040 es Used in a farm business, Livestock used in farm business. 1040 es Weather-related sales, Sales Caused by Weather-Related Conditions, Weather-related sales of livestock. 1040 es Loans, Commodity Credit Corporation (CCC) Loans, Loan expenses. 1040 es Losses At-risk limits, At-Risk Limits Casualty, Casualties, Thefts, and Condemnations Disaster areas, Disaster Area Losses Farming, Farming Losses Growing crops, Loss of growing plants, produce, and crops. 1040 es Hobby farming, Not-for-Profit Farming Livestock, Livestock, Diseased livestock. 1040 es Nondeductible, Other Nondeductible Items Theft, Casualties, Thefts, and Condemnations Lost income payments, Lost income payments. 1040 es Lost property, Mislaid or lost property. 1040 es M MACRS property Involuntary conversion, Property acquired in a like-kind exchange or involuntary conversion. 1040 es Like-kind exchange, Property acquired in a like-kind exchange or involuntary conversion. 1040 es Nontaxable transfer, Property acquired in a nontaxable transfer. 1040 es Market gain, reporting, Market Gain Marketing quota penalties, Marketing Quota Penalties Material participation, Landlord Participation in Farming Meals, Meals. 1040 es Membership fees, Club dues and membership fees. 1040 es Methods of accounting, Accounting Methods Modified ACRS (MACRS) ADS election, ADS election. 1040 es Conventions, Which Convention Applies? Depreciation methods, Which Depreciation Method Applies? Exchange, Property acquired in a like-kind exchange or involuntary conversion. 1040 es Figuring the deduction, How Is the Depreciation Deduction Figured? Involuntary conversion, Property acquired in a like-kind exchange or involuntary conversion. 1040 es Nontaxable transfer, Property acquired in a nontaxable transfer. 1040 es Percentage tables, Rules for using the tables. 1040 es Property classes, Which Property Class Applies Under GDS? Recovery periods, Which Recovery Period Applies? N New hire reporting, New hire reporting. 1040 es Noncapital asset, Noncapital Assets Nontaxable exchanges, Like-Kind Exchanges Nontaxable transfer of MACRS property, Property acquired in a nontaxable transfer. 1040 es Not-for-profit farming, Not-for-Profit Farming O Organizational costs, Business start-up and organizational costs. 1040 es P Partners, limited, Limited partner. 1040 es Partners, retired, Retired partner. 1040 es Partners, Spouse, Business Owned and Operated by Spouses. 1040 es Partnership, Partnership income or loss. 1040 es Passenger automobile, Passenger automobiles. 1040 es Pasture income, Pasture income and rental. 1040 es Patronage dividends, Patronage Dividends Payments considered received, Payments Received or Considered Received Payments received, Payments Received or Considered Received Penalties Estimated tax, Estimated Tax Penalty for 2013 Returns, Estimated Tax Penalty for 2013 Trust fund recovery, Trust fund recovery penalty. 1040 es Per-unit retain certificates, Per-Unit Retain Certificates Personal expenses, Personal, Living, and Family Expenses Placed in service, Placed in Service, What Is the Placed-in-Service Date? Postponing casualty gain, Postponing Gain Prepaid expense Advance premiums, Advance premiums. 1040 es Extends useful life, Prepayment. 1040 es Farm supplies, Prepaid Farm Supplies Livestock feed, Prepaid Livestock Feed Prizes, Prizes. 1040 es Produce, Sales of Farm Products Property Changed to business use, Property changed from personal to business or rental use. 1040 es Received for services, Property received for services. 1040 es Repairs and improvements, How Do You Treat Repairs and Improvements? Section 1231, Section 1231 transactions. 1040 es Section 1245, Section 1245 Property Section 1250, Section 1250 Property Section 1252, Section 1252 property. 1040 es Section 1255, Section 1255 property. 1040 es Tangible personal, Tangible personal property. 1040 es Publications (see Tax help) Q Qualified disaster relief payments, Qualified disaster relief payments. 1040 es Qualified farm debt, Qualified Farm Debt Qualified joint venture, Qualified joint venture. 1040 es Qualified principal residence debt, Qualified Principal Residence Debt R Recapture Amortization, Depreciation and amortization. 1040 es Basis reductions, Recapture of basis reductions. 1040 es Certain depreciation, Recapture of certain depreciation. 1040 es Cost-sharing payments, Recapture. 1040 es Depreciation, When Do You Recapture MACRS Depreciation?, Depreciation Recapture, Depreciation recapture. 1040 es Section 1245 property, Section 1245 Property Section 1250 property, Section 1250 Property Section 179 expense deduction, When Must You Recapture the Deduction? Section 179 GO Zone property, Recapture for qualified section 179 GO Zone property. 1040 es Special depreciation allowance, When Must You Recapture an Allowance Recordkeeping, Importance of Records, Meals. 1040 es Records on depreciable property, Depreciation Recapture Reforestation costs, Forestation and reforestation costs. 1040 es , Reforestation Costs Refund Deduction taken, Refund or reimbursement. 1040 es Fuel tax, Fuel tax credit and refund. 1040 es , Including the Credit or Refund in Income Reimbursements Casualties and thefts, Casualty and theft losses. 1040 es , Casualties and Thefts, Insurance and other reimbursements. 1040 es Deduction taken, Refund or reimbursement. 1040 es Expenses, Reimbursed expenses. 1040 es Feed assistance, Feed Assistance and Payments Real estate taxes, Real estate taxes. 1040 es Reforestation expenses, Qualifying costs. 1040 es To employees, Reimbursements to employees. 1040 es Related persons, Special rule for related persons. 1040 es , Losses from sales or exchanges between related persons. 1040 es , Special rules for related persons. 1040 es , Like-kind exchanges between related persons. 1040 es , Sale to a related person. 1040 es , Buying replacement property from a related person. 1040 es , Related persons. 1040 es Rental income, Rents (Including Crop Shares) Rented property, improvements, Improvements to rented property. 1040 es Repairs, Repairs and Maintenance Repairs and improvements, How Do You Treat Repairs and Improvements? Repayment of income, Repayment of income. 1040 es Replacement Period, Replacement Period Property, Replacement Property Reportable transactions. 1040 es , Reminders Repossessions, Foreclosure or Repossession Right-of-way income, Easements and rights-of-way. 1040 es S Sale of home, Sale of your home. 1040 es Section 179 expense deduction, Section 179 Expense Deduction How to elect, How Do You Elect the Deduction? Listed property, Additional Rules for Listed Property Qualifying property, What Property Qualifies? Recapture, When Must You Recapture the Deduction? Self-employed health insurance, Self-employed health insurance deduction. 1040 es Self-employed health insurance deduction, Self-employed health insurance deduction. 1040 es Self-employment tax Community property, Community property. 1040 es Deduction, Deduction for employer-equivalent portion of self-employment tax. 1040 es How to pay, How To Pay Self-Employment Tax Landlord participation, Landlord Participation in Farming Material participation, Material participation for landlords. 1040 es Maximum net earnings, What's New for 2013 Methods for figuring net earnings, Methods for Figuring Net Earnings Optional method, Farm Optional Method Regular method, Regular Method Rental income, Landlord Participation in Farming Reporting, Reporting Self-Employment Tax Self-employment tax rate, Self-employment tax rate. 1040 es Share farming, Share farmer. 1040 es Tax rates, What's New for 2013 Who must pay, Who Must Pay Self-Employment Tax? Selling expenses, Selling expenses. 1040 es Selling price Defined, Selling price. 1040 es Reduced, Selling price reduced. 1040 es Settlement costs (fees), Settlement costs. 1040 es Social security and Medicare Credits of coverage, Earning credits in 2013. 1040 es Withholding of tax, Social Security and Medicare Taxes Social security number, Obtaining a social security number. 1040 es Software, computer, Computer software. 1040 es Soil Conservation, Conservation Expenses Contamination, Soil or other environmental contamination. 1040 es Special depreciation allowance How to elect not to claim, How Can You Elect Not To Claim the Allowance? Recapture, When Must You Recapture an Allowance Standard mileage rate, Standard mileage rate. 1040 es Start-up costs for businesses, Business start-up and organizational costs. 1040 es Suggestions for publication, Comments and suggestions. 1040 es T Tangible personal property, Tangible personal property. 1040 es Tax help, How To Get Tax Help Tax preparation fees, Tax preparation fees. 1040 es Tax shelter At-risk limits, At-Risk Limits Defined, Tax shelter. 1040 es Tax-free exchanges, Like-Kind Exchanges Taxes Excise, Excise Taxes Federal use, Highway use tax. 1040 es General, Taxes Self-employment, Self-Employment Tax State and federal, State and federal income taxes. 1040 es State and local general sales, State and local general sales taxes. 1040 es Withholding, Federal income tax withholding. 1040 es , Social Security and Medicare Taxes, Federal Income Tax Withholding Telephone expense, Telephone expense. 1040 es Tenant house expenses, Tenant House Expenses Term interests, Certain term interests in property. 1040 es Theft losses, Casualties, Thefts, and Condemnations Timber, Timber. 1040 es , Timber Depletion, Timber Tobacco quota buyout payments, Tobacco Quota Buyout Program Payments Tobacco settlement payments, National Tobacco Growers' Settlement Trust Fund Payments Trade-in, Sale and Purchase Travel expenses, Travel Expenses Truck expenses, Truck and Car Expenses Trust fund recovery penalty, Trust fund recovery penalty. 1040 es TTY/TDD information, How To Get Tax Help U Uniform capitalization rules Basis of assets, Uniform Capitalization Rules Inventory, Uniform capitalization rules. 1040 es Unstated interest, Unstated interest. 1040 es W Wages and salaries, Wages and salaries. 1040 es Water conservation, Conservation Expenses Water well, Water well. 1040 es , Water wells. 1040 es Weather-related sales, livestock, Sales Caused by Weather-Related Conditions, Weather-related sales of livestock. 1040 es Withholding Income tax, Federal Income Tax Withholding Social security and Medicare tax, Social Security and Medicare Taxes Prev  Up     Home   More Online Publications