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Freetaxes

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Freetaxes

Freetaxes Index A Aircraft, Cars, Boats, and Aircraft Annuities, Annuities, Interests for Life or Terms of Years, Remainders, and Reversions Annuity contracts, Certain Life Insurance and Annuity Contracts Antiques, Paintings, Antiques, and Other Objects of Art Appraisals, Appraisals Cost of, Cost of appraisals. Freetaxes IRS review of, Internal Revenue Service Review of Appraisals Qualified appraisal, Qualified Appraisal Appraiser, Qualified appraiser. Freetaxes Art objects, Paintings, Antiques, and Other Objects of Art Valued at $20,000 or more, Art valued at $20,000 or more. Freetaxes Valued at $50,000 or more, Art valued at $50,000 or more. Freetaxes Assistance (see Tax help) B Boats, Cars, Boats, and Aircraft Bonds, Stocks and Bonds Books, Books. Freetaxes Business, interest in, Interest in a Business C Cars, Cars, Boats, and Aircraft Clothing, used, Used Clothing, Deduction over $500 for certain clothing or household items. Freetaxes Coins, Coin collections. Freetaxes Collections, Collections Books, Books. Freetaxes Coins, Coin collections. Freetaxes Stamps, Stamp collections. Freetaxes Comments on publication, Comments and suggestions. Freetaxes Comparable properties, sales of, Sales of Comparable Properties, Selection of Comparable Sales Conservation contribution, Conservation purposes. Freetaxes Cost, Cost or Selling Price of the Donated Property Rate of increase or decrease, Rate of increase or decrease in value. Freetaxes Terms of purchase or sale, Terms of the purchase or sale. Freetaxes D Date of contribution, Date of contribution. Freetaxes Deductions of more than $5,000, Deductions of More Than $5,000 Deductions of more than $500,000, Deductions of More Than $500,000 F Fair market value, What Is Fair Market Value (FMV)? Comparable properties, sales of, Sales of Comparable Properties Cost, Cost or Selling Price of the Donated Property Date of contribution, Date of contribution. Freetaxes Determining FMV, Determining Fair Market Value Opinions of experts, Opinions of Experts Problems in determining FMV, Problems in Determining Fair Market Value Replacement cost, Replacement Cost Form 8283, Form 8283 Formulas, use in valuing property, Determining Fair Market Value Free tax services, How To Get Tax Help Future events, effect on value, Future Events H Help (see Tax help) Historic building, Building in registered historic district. Freetaxes Household goods, Household Goods, Deduction over $500 for certain clothing or household items. Freetaxes I Interest in a business, Interest in a Business Inventory, Inventory IRS review of appraisals, Internal Revenue Service Review of Appraisals Exception, Exception. Freetaxes J Jewelry and gems, Jewelry and Gems L Life insurance, Certain Life Insurance and Annuity Contracts M Market conditions, effect on value, Unusual Market Conditions More information (see Tax help) O Opinions of experts, Opinions of Experts P Paintings, Paintings, Antiques, and Other Objects of Art Partial interest, Partial Interest in Property Not in Trust Past events, effect on value, Using Past Events to Predict the Future Patents, Patents Penalties: Imposed on appraiser, Appraiser penalties. Freetaxes Imposed on taxpayer, Penalty Publications (see Tax help) Publicly traded securities, Publicly traded securities. Freetaxes Q Qualified appraisal, Qualified Appraisal Qualified appraiser, Qualified appraiser. Freetaxes Qualified conservation contribution, Qualified Conservation Contribution R Real estate, Real Estate Remainder interests, Annuities, Interests for Life or Terms of Years, Remainders, and Reversions Replacement cost, Replacement Cost Reversion interests, Annuities, Interests for Life or Terms of Years, Remainders, and Reversions S Stamps, Stamp collections. Freetaxes Statement of Value, Exception. Freetaxes Stocks, Stocks and Bonds Suggestions for publication, Comments and suggestions. Freetaxes T Tax help, How To Get Tax Help Taxpayer Advocate, Contacting your Taxpayer Advocate. Freetaxes TTY/TDD information, How To Get Tax Help U Used clothing, Used Clothing, Deduction over $500 for certain clothing or household items. Freetaxes V Valuation of property, Valuation of Various Kinds of Property Annuities, Annuities, Interests for Life or Terms of Years, Remainders, and Reversions Cars, boats, and aircraft, Cars, Boats, and Aircraft Collections, Collections Household goods, Household Goods Interest in a business, Interest in a Business Inventory, Inventory Jewelry and gems, Jewelry and Gems Life insurance and annuity contracts, Certain Life Insurance and Annuity Contracts Paintings, antiques, art objects, Paintings, Antiques, and Other Objects of Art Partial interest in property, Partial Interest in Property Not in Trust Real estate, Real Estate Remainder interests, Annuities, Interests for Life or Terms of Years, Remainders, and Reversions Reversion interests, Annuities, Interests for Life or Terms of Years, Remainders, and Reversions Stocks and bonds, Stocks and Bonds Terms of years, Annuities, Interests for Life or Terms of Years, Remainders, and Reversions Used clothing, Used Clothing Valuation of property: Patents, Patents Prev  Up     Home   More Online Publications
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The Freetaxes

Freetaxes Index A Abandonment, Abandonment Accounting method Accrual, Accrual Method Cash, Cash Method Change in, Changes in Methods of Accounting Crop, Crop method. Freetaxes 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. Freetaxes Adjusted basis for installment sale, Adjusted basis for installment sale purposes. Freetaxes Adjusted basis of assets, Adjusted Basis Agricultural activity codes, Schedule F, Reminders Agricultural program payments, Agricultural Program Payments Agricultural structure, defined, Agricultural structure. Freetaxes Alternative Depreciation System (ADS), Required use of ADS. Freetaxes , ADS election. Freetaxes 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. Freetaxes B Bankruptcy, Bankruptcy. Freetaxes Barter income, Barter income. Freetaxes Basis Adjusted, Adjusted basis. Freetaxes Installment sale, Adjusted basis for installment sale purposes. Freetaxes Involuntary conversion, Basis for depreciation. Freetaxes Like-kind exchange, Basis for depreciation. Freetaxes Partner's basis, Property Distributed From a Partnership or Corporation Replacement property, Basis of replacement property. Freetaxes 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. Freetaxes Constructing assets, Constructing assets. Freetaxes 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. Freetaxes Uniform capitalization rules, Uniform Capitalization Rules Below-market loans, Below-market loans. Freetaxes 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. Freetaxes Casualty, defined, Casualty. Freetaxes Disaster area losses, Disaster Area Losses Leased property, Leased property. Freetaxes Livestock, Livestock or produce bought for resale. Freetaxes , Raised draft, breeding, dairy, or sporting animals. Freetaxes Reimbursement, Insurance and other reimbursements. Freetaxes Reporting gains and losses, Reporting Gains and Losses Theft, defined, Theft. Freetaxes Change in accounting method, Changes in Methods of Accounting Chickens, purchased, Chickens, seeds, and young plants. Freetaxes Christmas trees, Christmas tree cultivation. Freetaxes , Christmas trees. Freetaxes Club dues, Club dues and membership fees. Freetaxes Comments on publication, Comments and suggestions. Freetaxes Commodity Futures, Hedging (Commodity Futures) Wages, Noncash wages. Freetaxes Commodity Credit Corporation (CCC) Loans, Commodity Credit Corporation (CCC) Loans Market gain, Market Gain Community property, Community property. Freetaxes , Community property. Freetaxes Computer, software, Computer software. Freetaxes Condemnation, Casualties, Thefts, and Condemnations, Condemnation Conservation Cost-sharing exclusion, Conservation Expenses District assessments, Assessment by Conservation District Expenses, Conservation Expenses Plans, Conservation plan. Freetaxes Conservation Reserve Program, Conservation Reserve Program (CRP) payments. Freetaxes Conservation Reserve Program (CRP), Conservation Reserve Program (CRP) Constructing assets, Constructing assets. Freetaxes Constructive receipt of income, Constructive receipt. Freetaxes Contamination, Soil or other environmental contamination. Freetaxes Contract price, Contract price. Freetaxes 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. Freetaxes , 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. Freetaxes , How To Claim a Credit or Refund, Claiming a Credit Social security and Medicare, Earning credits in 2013. Freetaxes Social security coverage, How to become insured under social security. Freetaxes State unemployment tax, Tax rate and credit. Freetaxes Crew leaders, Crew Leaders Crop Destroyed, Standing crop destroyed by casualty. Freetaxes Insurance proceeds, Crop Insurance and Crop Disaster Payments Method of accounting, Crop method. Freetaxes Shares, Rents (Including Crop Shares) Unharvested, Cost of raising unharvested crops. Freetaxes , Section 1231 transactions. Freetaxes , Gain or loss. Freetaxes 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. Freetaxes Canceled, Cancellation of Debt, Canceled debt excluded from income. Freetaxes , Cancellation of debt. Freetaxes , Canceled debt. Freetaxes Nonrecourse, Amount realized on a nonrecourse debt. Freetaxes Qualified farm, Qualified Farm Debt Qualified principal residence, Qualified Principal Residence Debt Recourse, Amount realized on a recourse debt. Freetaxes Depletion, Depletion Depreciation, Claiming the Special Depreciation Allowance ADS election, ADS election. Freetaxes Conservation assets, Depreciable conservation assets. Freetaxes Deduction, Overview of Depreciation Incorrect amount deducted, How Do You Correct Depreciation Deductions? Limit for automobiles, Limits for passenger automobiles. Freetaxes Listed property, Additional Rules for Listed Property Raised livestock, Livestock. Freetaxes 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. Freetaxes Depreciation allowed, Basis adjustment for depreciation allowed or allowable. Freetaxes Direct payments, Direct payments and counter-cyclical payments. Freetaxes , 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. Freetaxes Disaster relief payments, Qualified disaster relief payments. Freetaxes Dispositions, Sale or other disposal of land during 9-year period. Freetaxes , Gain on sale of farmland. Freetaxes , 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. Freetaxes , Easements. Freetaxes Election ADS depreciation, Electing ADS. Freetaxes , ADS election. Freetaxes Amortization Business start-up costs, Business Start-Up Costs Reforestation costs, Reforestation Costs Crop method, Election to use crop method. Freetaxes Cutting of timber, Election to treat cutting as a sale or exchange. Freetaxes Deducting conservation expenses, When to Deduct or Capitalize Not excluding cost-sharing payments, Electing not to exclude payments. Freetaxes Out of installment method, Electing out of the installment method. Freetaxes Postponing casualty gain, Postponing Gain Postponing reporting crop insurance proceeds, Election to postpone reporting until the following year. Freetaxes Section 179 expense deduction, How Do You Elect the Deduction? Electronic filing, Reminders Embryo transplants, Transplanted embryo. Freetaxes Employer identification number, Reminders, Employer identification number (EIN). Freetaxes Endangered species recovery expenses, Endangered species recovery expenses. Freetaxes Environmental contamination, Soil or other environmental contamination. Freetaxes 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). Freetaxes , Fair market value (FMV). Freetaxes Family member Business expenses, Special rule for related persons. Freetaxes Installment sale, Sale to a related person. Freetaxes Like-kind exchange, Like-kind exchanges between related persons. Freetaxes Loss on sale or exchange of property, Losses from sales or exchanges between related persons. Freetaxes Personal-use property, Personal-use property. Freetaxes Social security coverage, Family Employees Farm Business expenses, Farm Business Expenses Business, defined, Business of Farming Defined, Farm defined. Freetaxes , Farm. Freetaxes Income averaging, Income Averaging for Farmers Rental, Farm rental. Freetaxes Sale of, Sale of a Farm Farmer, Farmer. Freetaxes 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. Freetaxes Form 1099-A, Form 1099-A. Freetaxes , Forms 1099-A and 1099-C. Freetaxes 1099-C, Cancellation of Debt, Form 1099-C. Freetaxes , Forms 1099-A and 1099-C. Freetaxes 1099-G, Market Gain, Payment to More Than One Person 1099-MISC, Reminders, Nonemployee compensation. Freetaxes 1099-PATR, Form 1099-PATR. Freetaxes 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. Freetaxes , Recapture. Freetaxes , Reporting the exchange. Freetaxes 4835, Rents (Including Crop Shares) 5213, Using the presumption later. Freetaxes 6252, Form 6252. Freetaxes 8822, Reminders 8824, Reporting the exchange. Freetaxes 8849, Claiming a Refund 8886, Reminders 940, Form 940. Freetaxes 943, Form 943. Freetaxes 982, Form 982 I-9, Form I-9. Freetaxes SS-4, Reminders, Employer identification number (EIN). Freetaxes SS-5, Obtaining a social security number. Freetaxes T (Timber), Form T (Timber). Freetaxes W-2, Form W-2. Freetaxes W-4, Reminders, New hire reporting. Freetaxes , Form W-4. Freetaxes W-4V, Commodity Credit Corporation (CCC) Loans, Crop Insurance and Crop Disaster Payments W-7, Obtaining an individual taxpayer identification number. Freetaxes Free tax services, How To Get Tax Help, Free help with your tax return. Freetaxes Fuel tax credit or refund, Fuel tax credit and refund. Freetaxes , 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). Freetaxes , Cost related to gifts. Freetaxes , Property Received as a Gift, Gift. Freetaxes Going into business, Business Start-Up Costs Grants, disaster relief, Federal disaster relief grants. Freetaxes Gross profit percentage, Gross profit percentage. Freetaxes Gross profit, defined, Gross profit. Freetaxes Guarantee, Debt not payable on demand. Freetaxes H Health insurance deduction, Self-employed health insurance deduction. Freetaxes Hedging, Hedging (Commodity Futures) Help (see Tax help) Highway use tax, Highway use tax. Freetaxes Holding period, Holding period. Freetaxes Horticultural structure, Horticultural structure. Freetaxes I Illegal irrigation subsidy, Illegal federal irrigation subsidy. Freetaxes 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. Freetaxes , Gross Income From Farming Gross, Gross Income Not-for-profit farming, Not-for-Profit Farming Pasture, Pasture income and rental. Freetaxes 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. Freetaxes Inherited property, Inherited Property Insolvency, Insolvency. Freetaxes Installment sales, Form 6252. Freetaxes Electing out, Electing out of the installment method. Freetaxes Farm, sale of, Installment Sale of a Farm Figuring income, Figuring Installment Sale Income Reporting income, Form 6252. Freetaxes Unstated interest, Unstated interest. Freetaxes Insurance, Insurance, Self-employed health insurance deduction. Freetaxes Intangible property, Section 197 Intangibles Interest Expense, Interest Income, Interest income. Freetaxes Unstated, Unstated interest. Freetaxes Inventory Items included, Farm Inventory Methods of valuation, Inventory valuation methods. Freetaxes Involuntary conversions, Involuntary Conversions, Property acquired in a like-kind exchange or involuntary conversion. Freetaxes , Introduction Irrigation Illegal subsidy, Illegal federal irrigation subsidy. Freetaxes 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. Freetaxes 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. Freetaxes 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. Freetaxes Prepaid farm supplies, Deduction limit. Freetaxes Reforestation costs, Reforestation Costs Section 179 expense deduction Automobile, Limits for passenger automobiles. Freetaxes 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. Freetaxes Rules, Additional Rules for Listed Property Livestock, Section 1231 transactions. Freetaxes Casualty and theft losses, Livestock or produce bought for resale. Freetaxes Crop shares, Crop shares you use to feed livestock. Freetaxes Depreciation, Livestock. Freetaxes Diseased, Diseased livestock. Freetaxes Feed assistance, Feed Assistance and Payments Immature, Immature livestock. Freetaxes Losses, Loss of livestock. Freetaxes , Livestock Purchased, Purchased livestock. Freetaxes Raised, Raised livestock. Freetaxes Sale of, Sales of Farm Products, Livestock Unit-livestock-price, inventory valuation, Unit-livestock-price method. Freetaxes Used in a farm business, Livestock used in farm business. Freetaxes Weather-related sales, Sales Caused by Weather-Related Conditions, Weather-related sales of livestock. Freetaxes Loans, Commodity Credit Corporation (CCC) Loans, Loan expenses. Freetaxes 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. Freetaxes Hobby farming, Not-for-Profit Farming Livestock, Livestock, Diseased livestock. Freetaxes Nondeductible, Other Nondeductible Items Theft, Casualties, Thefts, and Condemnations Lost income payments, Lost income payments. Freetaxes Lost property, Mislaid or lost property. Freetaxes M MACRS property Involuntary conversion, Property acquired in a like-kind exchange or involuntary conversion. Freetaxes Like-kind exchange, Property acquired in a like-kind exchange or involuntary conversion. Freetaxes Nontaxable transfer, Property acquired in a nontaxable transfer. Freetaxes Market gain, reporting, Market Gain Marketing quota penalties, Marketing Quota Penalties Material participation, Landlord Participation in Farming Meals, Meals. Freetaxes Membership fees, Club dues and membership fees. Freetaxes Methods of accounting, Accounting Methods Modified ACRS (MACRS) ADS election, ADS election. Freetaxes Conventions, Which Convention Applies? Depreciation methods, Which Depreciation Method Applies? Exchange, Property acquired in a like-kind exchange or involuntary conversion. Freetaxes Figuring the deduction, How Is the Depreciation Deduction Figured? Involuntary conversion, Property acquired in a like-kind exchange or involuntary conversion. Freetaxes Nontaxable transfer, Property acquired in a nontaxable transfer. Freetaxes Percentage tables, Rules for using the tables. Freetaxes Property classes, Which Property Class Applies Under GDS? Recovery periods, Which Recovery Period Applies? N New hire reporting, New hire reporting. Freetaxes Noncapital asset, Noncapital Assets Nontaxable exchanges, Like-Kind Exchanges Nontaxable transfer of MACRS property, Property acquired in a nontaxable transfer. Freetaxes Not-for-profit farming, Not-for-Profit Farming O Organizational costs, Business start-up and organizational costs. Freetaxes P Partners, limited, Limited partner. Freetaxes Partners, retired, Retired partner. Freetaxes Partners, Spouse, Business Owned and Operated by Spouses. Freetaxes Partnership, Partnership income or loss. Freetaxes Passenger automobile, Passenger automobiles. Freetaxes Pasture income, Pasture income and rental. Freetaxes 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. Freetaxes 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. Freetaxes Extends useful life, Prepayment. Freetaxes Farm supplies, Prepaid Farm Supplies Livestock feed, Prepaid Livestock Feed Prizes, Prizes. Freetaxes Produce, Sales of Farm Products Property Changed to business use, Property changed from personal to business or rental use. Freetaxes Received for services, Property received for services. Freetaxes Repairs and improvements, How Do You Treat Repairs and Improvements? Section 1231, Section 1231 transactions. Freetaxes Section 1245, Section 1245 Property Section 1250, Section 1250 Property Section 1252, Section 1252 property. Freetaxes Section 1255, Section 1255 property. Freetaxes Tangible personal, Tangible personal property. Freetaxes Publications (see Tax help) Q Qualified disaster relief payments, Qualified disaster relief payments. Freetaxes Qualified farm debt, Qualified Farm Debt Qualified joint venture, Qualified joint venture. Freetaxes Qualified principal residence debt, Qualified Principal Residence Debt R Recapture Amortization, Depreciation and amortization. Freetaxes Basis reductions, Recapture of basis reductions. Freetaxes Certain depreciation, Recapture of certain depreciation. Freetaxes Cost-sharing payments, Recapture. Freetaxes Depreciation, When Do You Recapture MACRS Depreciation?, Depreciation Recapture, Depreciation recapture. Freetaxes 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. Freetaxes Special depreciation allowance, When Must You Recapture an Allowance Recordkeeping, Importance of Records, Meals. Freetaxes Records on depreciable property, Depreciation Recapture Reforestation costs, Forestation and reforestation costs. Freetaxes , Reforestation Costs Refund Deduction taken, Refund or reimbursement. Freetaxes Fuel tax, Fuel tax credit and refund. Freetaxes , Including the Credit or Refund in Income Reimbursements Casualties and thefts, Casualty and theft losses. Freetaxes , Casualties and Thefts, Insurance and other reimbursements. Freetaxes Deduction taken, Refund or reimbursement. Freetaxes Expenses, Reimbursed expenses. Freetaxes Feed assistance, Feed Assistance and Payments Real estate taxes, Real estate taxes. Freetaxes Reforestation expenses, Qualifying costs. Freetaxes To employees, Reimbursements to employees. Freetaxes Related persons, Special rule for related persons. Freetaxes , Losses from sales or exchanges between related persons. Freetaxes , Special rules for related persons. Freetaxes , Like-kind exchanges between related persons. Freetaxes , Sale to a related person. Freetaxes , Buying replacement property from a related person. Freetaxes , Related persons. Freetaxes Rental income, Rents (Including Crop Shares) Rented property, improvements, Improvements to rented property. Freetaxes Repairs, Repairs and Maintenance Repairs and improvements, How Do You Treat Repairs and Improvements? Repayment of income, Repayment of income. Freetaxes Replacement Period, Replacement Period Property, Replacement Property Reportable transactions. Freetaxes , Reminders Repossessions, Foreclosure or Repossession Right-of-way income, Easements and rights-of-way. Freetaxes S Sale of home, Sale of your home. Freetaxes 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. Freetaxes Self-employed health insurance deduction, Self-employed health insurance deduction. Freetaxes Self-employment tax Community property, Community property. Freetaxes Deduction, Deduction for employer-equivalent portion of self-employment tax. Freetaxes How to pay, How To Pay Self-Employment Tax Landlord participation, Landlord Participation in Farming Material participation, Material participation for landlords. Freetaxes 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. Freetaxes Share farming, Share farmer. Freetaxes Tax rates, What's New for 2013 Who must pay, Who Must Pay Self-Employment Tax? Selling expenses, Selling expenses. Freetaxes Selling price Defined, Selling price. Freetaxes Reduced, Selling price reduced. Freetaxes Settlement costs (fees), Settlement costs. Freetaxes Social security and Medicare Credits of coverage, Earning credits in 2013. Freetaxes Withholding of tax, Social Security and Medicare Taxes Social security number, Obtaining a social security number. Freetaxes Software, computer, Computer software. Freetaxes Soil Conservation, Conservation Expenses Contamination, Soil or other environmental contamination. Freetaxes 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. Freetaxes Start-up costs for businesses, Business start-up and organizational costs. Freetaxes Suggestions for publication, Comments and suggestions. Freetaxes T Tangible personal property, Tangible personal property. Freetaxes Tax help, How To Get Tax Help Tax preparation fees, Tax preparation fees. Freetaxes Tax shelter At-risk limits, At-Risk Limits Defined, Tax shelter. Freetaxes Tax-free exchanges, Like-Kind Exchanges Taxes Excise, Excise Taxes Federal use, Highway use tax. Freetaxes General, Taxes Self-employment, Self-Employment Tax State and federal, State and federal income taxes. Freetaxes State and local general sales, State and local general sales taxes. Freetaxes Withholding, Federal income tax withholding. Freetaxes , Social Security and Medicare Taxes, Federal Income Tax Withholding Telephone expense, Telephone expense. Freetaxes Tenant house expenses, Tenant House Expenses Term interests, Certain term interests in property. Freetaxes Theft losses, Casualties, Thefts, and Condemnations Timber, Timber. Freetaxes , 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. Freetaxes TTY/TDD information, How To Get Tax Help U Uniform capitalization rules Basis of assets, Uniform Capitalization Rules Inventory, Uniform capitalization rules. Freetaxes Unstated interest, Unstated interest. Freetaxes W Wages and salaries, Wages and salaries. Freetaxes Water conservation, Conservation Expenses Water well, Water well. Freetaxes , Water wells. Freetaxes Weather-related sales, livestock, Sales Caused by Weather-Related Conditions, Weather-related sales of livestock. 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