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How To File 2012 Tax Return Late

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How To File 2012 Tax Return Late

How to file 2012 tax return late 3. How to file 2012 tax return late   Dispositions of Business Property Table of Contents Introduction Useful Items - You may want to see: What Is a Disposition of Property?Like-kind exchanges. How to file 2012 tax return late How Do I Figure a Gain or Loss?Is My Gain or Loss Ordinary or Capital? Is My Capital Gain or Loss Short Term or Long Term? Where Do I Report Gains and Losses? Introduction If you dispose of business property, you may have a gain or loss that you report on Form 1040. How to file 2012 tax return late However, in some cases you may have a gain that is not taxable or a loss that is not deductible. How to file 2012 tax return late This chapter discusses whether you have a disposition, how to figure the gain or loss, and where to report the gain or loss. How to file 2012 tax return late Useful Items - You may want to see: Publication 544 Sales and Other Dispositions of Assets Form (and Instructions) 4797 Sales of Business Property Sch D (Form 1040) Capital Gains and Losses See chapter 12 for information about getting publications and forms. How to file 2012 tax return late What Is a Disposition of Property? A disposition of property includes the following transactions. How to file 2012 tax return late You sell property for cash or other property. How to file 2012 tax return late You exchange property for other property. How to file 2012 tax return late You receive money as a tenant for the cancellation of a lease. How to file 2012 tax return late You receive money for granting the exclusive use of a copyright throughout its life in a particular medium. How to file 2012 tax return late You transfer property to satisfy a debt. How to file 2012 tax return late You abandon property. How to file 2012 tax return late Your bank or other financial institution forecloses on your mortgage or repossesses your property. How to file 2012 tax return late Your property is damaged, destroyed, or stolen, and you receive property or money in payment. How to file 2012 tax return late Your property is condemned, or disposed of under the threat of condemnation, and you receive property or money in payment. How to file 2012 tax return late For details about damaged, destroyed, or stolen property, see Publication 547, Casualties, Disasters, and Thefts. How to file 2012 tax return late For details about other dispositions, see chapter 1 in Publication 544. How to file 2012 tax return late Nontaxable exchanges. How to file 2012 tax return late   Certain exchanges of property are not taxable. How to file 2012 tax return late This means any gain from the exchange is not recognized and you cannot deduct any loss. How to file 2012 tax return late Your gain or loss will not be recognized until you sell or otherwise dispose of the property you receive. How to file 2012 tax return late Like-kind exchanges. How to file 2012 tax return late   A like-kind exchange is the exchange of property for the same kind of property. How to file 2012 tax return late It is the most common type of nontaxable exchange. How to file 2012 tax return late To be a like-kind exchange, the property traded and the property received must be both of the following. How to file 2012 tax return late Business or investment property. How to file 2012 tax return late Like property. How to file 2012 tax return late   Report the exchange of like-kind property on Form 8824, Like-Kind Exchanges. How to file 2012 tax return late For more information about like-kind exchanges, see chapter 1 in Publication 544. How to file 2012 tax return late Installment sales. How to file 2012 tax return late   An installment sale is a sale of property where you receive at least one payment after the tax year of the sale. How to file 2012 tax return late If you finance the buyer's purchase of your property, instead of having the buyer get a loan or mortgage from a third party, you probably have an installment sale. How to file 2012 tax return late   For more information about installment sales, see Publication 537, Installment Sales. How to file 2012 tax return late Sale of a business. How to file 2012 tax return late   The sale of a business usually is not a sale of one asset. How to file 2012 tax return late Instead, all the assets of the business are sold. How to file 2012 tax return late Generally, when this occurs, each asset is treated as being sold separately for determining the treatment of gain or loss. How to file 2012 tax return late   Both the buyer and seller involved in the sale of a business must report to the IRS the allocation of the sales price among the business assets. How to file 2012 tax return late Use Form 8594, Asset Acquisition Statement Under Section 1060, to provide this information. How to file 2012 tax return late The buyer and seller should each attach Form 8594 to their federal income tax return for the year in which the sale occurred. How to file 2012 tax return late   For more information about the sale of a business, see chapter 2 of Publication 544. How to file 2012 tax return late How Do I Figure a Gain or Loss? Table 3-1. How to file 2012 tax return late How To Figure a Gain or Loss IF your. How to file 2012 tax return late . How to file 2012 tax return late . How to file 2012 tax return late THEN you have a. How to file 2012 tax return late . How to file 2012 tax return late . How to file 2012 tax return late Adjusted basis is more than the amount realized Loss. How to file 2012 tax return late Amount realized is more than the adjusted basis Gain. How to file 2012 tax return late Basis, adjusted basis, amount realized, fair market value, and amount recognized are defined next. How to file 2012 tax return late You need to know these definitions to figure your gain or loss. How to file 2012 tax return late Basis. How to file 2012 tax return late   The cost or purchase price of property is usually its basis for figuring the gain or loss from its sale or other disposition. How to file 2012 tax return late However, if you acquired the property by gift, inheritance, or in some way other than buying it, you must use a basis other than its cost. How to file 2012 tax return late For more information about basis, see Publication 551, Basis of Assets. How to file 2012 tax return late Adjusted basis. How to file 2012 tax return late   The adjusted basis of property is your original cost or other basis plus certain additions, and minus certain deductions such as depreciation and casualty losses. How to file 2012 tax return late In determining gain or loss, the costs of transferring property to a new owner, such as selling expenses, are added to the adjusted basis of the property. How to file 2012 tax return late Amount realized. How to file 2012 tax return late   The amount you realize from a disposition is the total of all money you receive plus the fair market value of all property or services you receive. How to file 2012 tax return late The amount you realize also includes any of your liabilities that were assumed by the buyer and any liabilities to which the property you transferred is subject, such as real estate taxes or a mortgage. How to file 2012 tax return late Fair market value. How to file 2012 tax return late   Fair market value is the price at which the property would change hands between a buyer and a seller, neither having to buy or sell, and both having reasonable knowledge of all necessary facts. How to file 2012 tax return late Amount recognized. How to file 2012 tax return late   Your gain or loss realized from a disposition of property is usually a recognized gain or loss for tax purposes. How to file 2012 tax return late Recognized gains must be included in gross income. How to file 2012 tax return late Recognized losses are deductible from gross income. How to file 2012 tax return late However, a gain or loss realized from certain exchanges of property is not recognized. How to file 2012 tax return late See  Nontaxable exchanges, earlier. How to file 2012 tax return late Also, you cannot deduct a loss from the disposition of property held for personal use. How to file 2012 tax return late Is My Gain or Loss Ordinary or Capital? You must classify your gains and losses as either ordinary or capital gains or losses. How to file 2012 tax return late You must do this to figure your net capital gain or loss. How to file 2012 tax return late Generally, you will have a capital gain or loss if you dispose of a capital asset. How to file 2012 tax return late For the most part, everything you own and use for personal purposes or investment is a capital asset. How to file 2012 tax return late Certain property you use in your business is not a capital asset. How to file 2012 tax return late A gain or loss from a disposition of this property is an ordinary gain or loss. How to file 2012 tax return late However, if you held the property longer than 1 year, you may be able to treat the gain or loss as a capital gain or loss. How to file 2012 tax return late These gains and losses are called section 1231 gains and losses. How to file 2012 tax return late For more information about ordinary and capital gains and losses, see chapters 2 and 3 in Publication 544. How to file 2012 tax return late Is My Capital Gain or Loss Short Term or Long Term? If you have a capital gain or loss, you must determine whether it is long term or short term. How to file 2012 tax return late Whether a gain or loss is long or short term depends on how long you own the property before you dispose of it. How to file 2012 tax return late The time you own property before disposing of it is called the holding period. How to file 2012 tax return late Table 3-2. How to file 2012 tax return late Do I Have a Short-Term or Long-Term Gain or Loss? IF you hold the property. How to file 2012 tax return late . How to file 2012 tax return late . How to file 2012 tax return late THEN you have a. How to file 2012 tax return late . How to file 2012 tax return late . How to file 2012 tax return late 1 year or less Short-term capital gain or loss. How to file 2012 tax return late More than 1 year Long-term capital gain or loss. How to file 2012 tax return late For more information about short-term and long-term capital gains and losses, see chapter 4 of Publication 544. How to file 2012 tax return late Where Do I Report Gains and Losses? Report gains and losses from the following dispositions on the forms indicated. How to file 2012 tax return late The instructions for the forms explain how to fill them out. How to file 2012 tax return late Dispositions of business property and depreciable property. How to file 2012 tax return late   Use Form 4797. How to file 2012 tax return late If you have taxable gain, you may also have to use Schedule D (Form 1040). How to file 2012 tax return late Like-kind exchanges. How to file 2012 tax return late   Use Form 8824, Like-Kind Exchanges. How to file 2012 tax return late You may also have to use Form 4797 and Schedule D (Form 1040). How to file 2012 tax return late Installment sales. How to file 2012 tax return late   Use Form 6252, Installment Sale Income. How to file 2012 tax return late You may also have to use Form 4797 and Schedule D (Form 1040). How to file 2012 tax return late Casualties and thefts. How to file 2012 tax return late   Use Form 4684, Casualties and Thefts. How to file 2012 tax return late You may also have to use Form 4797. How to file 2012 tax return late Condemned property. How to file 2012 tax return late   Use Form 4797. How to file 2012 tax return late You may also have to use Schedule D (Form 1040). How to file 2012 tax return late Prev  Up  Next   Home   More Online Publications
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Troubleshoot PTIN System Issues

Need to create an account and apply for a PTIN?


Learn how to create an account in
the IRS Tax Professional PTIN System.
It's the first step in applying for
a Preparer Tax Identification Number.


Learn the step-by-step process to
apply for a Preparer Tax Identification
Number or PTIN

 

Need to renew your PTIN?


Learn the step-by-step process to
renew a PTIN.

Have an account, but can’t log in?


Are you having trouble logging into your
online PTIN account? Watch this video
for tips on resolving common login problems


User ID: Most people’s user ID is their email address. If yours is not and you can’t remember it, select Forgot User ID from the PTIN system login page. Your user ID will be emailed to you.

Password: Passwords must meet the following criteria:

  • Be a minimum of eight characters
  • Not be the same as your user ID
  • Not be a variation of your user ID
  • Contain at least one alphabetic character
  • Contain at least one non-alphabetic character

If you can’t remember your password, you can use the Forgot Password function to reset it. Select Forgot Password from the PTIN system login page to have a temporary password to your email address:

  • You should copy and paste the password to avoid errors
    • Copy: Highlight the temporary password with your mouse, right-click your mouse, and select Copy
    • Paste: Place your cursor in the Password box, right-click your mouse, and select Paste.

Changed email addresses?


If you no longer have access to the email address you used when first created your account, you can change it without having to log into your account. Select Forgot or Cannot Access Email from the PTIN system login page.

You’ll need the following information:

  • Last name on the account
  • Date of birth
  • PTIN
  • Social Security Number
  • Answer to your secret question

Don’t have that information? You’ll have to call the IRS PTIN Information Line for help.

More PTIN account assistance

Page Last Reviewed or Updated: 10-Jan-2014

 

The How To File 2012 Tax Return Late

How to file 2012 tax return late Part Two -   Excise Taxes Other Than Fuel Taxes Table of Contents 3. How to file 2012 tax return late   Environmental TaxesOil Spill Liability Tax ODCs Imported Taxable Products Floor Stocks Tax 4. How to file 2012 tax return late   Communications and Air Transportation TaxesUncollected Tax Report Communications TaxLocal-only service. How to file 2012 tax return late Private communication service. How to file 2012 tax return late Exemptions Credits or Refunds Air Transportation TaxesTransportation of Persons by Air International Air Travel Facilities Transportation of Property by Air Special Rules on Transportation Taxes 5. How to file 2012 tax return late   Manufacturers TaxesImporter. How to file 2012 tax return late Use considered sale. How to file 2012 tax return late Lease considered sale. How to file 2012 tax return late Bonus goods. How to file 2012 tax return late Taxable Event ExemptionsRequirements for Exempt Sales Credits or Refunds Sport Fishing EquipmentRelated person. How to file 2012 tax return late Bows, Quivers, Broadheads, and Points Arrow ShaftsExemption for certain wooden arrows. How to file 2012 tax return late CoalExported. How to file 2012 tax return late Taxable TiresQualifying intercity or local bus. How to file 2012 tax return late Qualifying school bus. How to file 2012 tax return late Gas Guzzler TaxVehicles not subject to tax. How to file 2012 tax return late Imported automobiles. How to file 2012 tax return late VaccinesConditions to allowance. How to file 2012 tax return late Taxable Medical Devices 6. How to file 2012 tax return late   Retail Tax on Heavy Trucks, Trailers, and TractorsHighway vehicle. How to file 2012 tax return late Vehicles not considered highway vehicles. How to file 2012 tax return late Idling reduction device. How to file 2012 tax return late Separate purchase. How to file 2012 tax return late Leases. How to file 2012 tax return late Exported vehicle. How to file 2012 tax return late Tax on resale of tax-paid trailers and semitrailers. How to file 2012 tax return late Use treated as sale. How to file 2012 tax return late Sale. How to file 2012 tax return late Long-term lease. How to file 2012 tax return late Short-term lease. How to file 2012 tax return late Related person. How to file 2012 tax return late Exclusions from tax base. How to file 2012 tax return late Sales not at arm's length. How to file 2012 tax return late Installment sales. How to file 2012 tax return late Repairs and modifications. How to file 2012 tax return late Further manufacture. How to file 2012 tax return late Rail trailers and rail vans. How to file 2012 tax return late Parts and accessories. How to file 2012 tax return late Trash containers. How to file 2012 tax return late House trailers. How to file 2012 tax return late Camper coaches or bodies for self-propelled mobile homes. How to file 2012 tax return late Farm feed, seed, and fertilizer equipment. How to file 2012 tax return late Ambulances and hearses. How to file 2012 tax return late Truck-tractors. How to file 2012 tax return late Concrete mixers. How to file 2012 tax return late Registration requirement. How to file 2012 tax return late Further manufacture. How to file 2012 tax return late 7. How to file 2012 tax return late   Ship Passenger Tax 8. How to file 2012 tax return late   Foreign Insurance TaxesPremium. How to file 2012 tax return late 9. How to file 2012 tax return late   Obligations Not in Registered Form 10. How to file 2012 tax return late   Indoor Tanning Services Tax 11. How to file 2012 tax return late   Patient-Centered Outcomes Research Fee Prev  Up  Next   Home   More Online Publications