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Nj 1040 nr Publication 938 - Main Content Table of Contents Who May Request Information How To Request Information Who May Request Information The persons listed below, or their agent or representative, should follow the procedures in this publication to request tax information from the representative of the REMIC or the issuer of the CDO. Nj 1040 nr Any broker who holds a REMIC regular interest or CDO for itself or as a nominee for an actual holder. Nj 1040 nr A middleman who holds a REMIC regular interest or CDO as a nominee for an actual holder and who is required to file an information return with respect to the regular interest or CDO. Nj 1040 nr The following persons, if they hold their REMIC regular interest or CDO directly and not through a nominee. Nj 1040 nr A corporation. Nj 1040 nr A fiscal year taxpayer. Nj 1040 nr A dealer in securities or commodities required to register as such under the laws of the United States or a state. Nj 1040 nr A real estate investment trust (as defined in section 856). Nj 1040 nr An entity registered at all times during the tax year under the Investment Company Act of 1940. Nj 1040 nr A common trust fund (as defined in section 584(a)). Nj 1040 nr A financial institution such as a mutual savings bank, savings and loan association, building and loan association, cooperative bank, homestead association, credit union, industrial loan association or bank, or other similar organization. Nj 1040 nr Any trust that is exempt from tax under section 664(c) (a charitable remainder annuity trust or a charitable remainder unitrust). Nj 1040 nr A REMIC. Nj 1040 nr Note. Nj 1040 nr A person listed in (3) above who holds an interest through a nominee (instead of directly from the REMIC or the issuer of the CDO) should request the information from the nominee instead of from the REMIC or the issuer of the CDO. Nj 1040 nr The request should be made of the nominee in the same manner as specified below for requesting information from the representative. Nj 1040 nr How To Request Information Use the directory to find the representative of the REMIC or issuer of the CDO. Nj 1040 nr You can request information from the representative or issuer by telephone or mail. Nj 1040 nr If only an address is listed in the directory, you must request the information in writing. Nj 1040 nr Your request must specify the calendar quarters and the classes of REMIC regular interests or CDOs for which you need the information. Nj 1040 nr The representative or issuer must provide the information to you by the later of: The 30th day after the close of the calendar quarter for which you request the information, or The 14th day after the receipt of your request. Nj 1040 nr The representative or issuer can provide the information to you by telephone, by written statement sent by first class mail, by printing the information in a publication that is generally read by and available to persons who may request the information (for example, a webpage), or by any other method agreed to by both parties. Nj 1040 nr If the information is published, the representative or issuer must notify you by telephone or in writing of the publication in which the information will appear, the date of its appearance, and, if possible, the page number. Nj 1040 nr Prev  Up  Next   Home   More Online Publications
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Nj 1040 nr 15. Nj 1040 nr   Estimated Tax Table of Contents What's New Introduction Topics - This chapter discusses: Useful Items - You may want to see: Special Estimated Tax Rules for Qualified FarmersQualified Farmer Special Rules for Qualified Farmers Estimated Tax Penalty for 2013 What's New Net Investment Income Tax. Nj 1040 nr . Nj 1040 nr  For tax years beginning in 2013, you may be subject to Net Investment Income Tax (NIIT). Nj 1040 nr NIIT is a 3. Nj 1040 nr 8% tax on the lesser of net investment income or the excess of your modified adjusted gross income (MAGI) over the threshold amount. Nj 1040 nr NIIT may need to be included when calculating your estimated tax. Nj 1040 nr For more information, see Publication 505,Tax Withholding and Estimated Tax. Nj 1040 nr Additional Medicare Tax. Nj 1040 nr  For tax years beginning in 2013, a 0. Nj 1040 nr 9% Additional Medicare Tax applies to Medicare wages, Railroad Retirement Tax Act (RRTA) compensation, and self-employment income over a threshold amount based on your filing status. Nj 1040 nr You may need to include this amount when figuring your estimated tax. Nj 1040 nr For more information, see Publication 505. Nj 1040 nr Introduction Estimated tax is the method used to pay tax on income that is not subject to withholding. Nj 1040 nr See Publication 505 for the general rules and requirements for paying estimated tax. Nj 1040 nr If you are a qualified farmer, defined below, you are subject to the special rules covered in this chapter for paying estimated tax. Nj 1040 nr Topics - This chapter discusses: Special estimated tax rules for qualified farmers Estimated tax penalty Useful Items - You may want to see: Publication 505 Tax Withholding and Estimated Tax Form (and Instructions) 1040 U. Nj 1040 nr S. Nj 1040 nr Individual Income Tax Return 1040-ES Estimated Tax for Individuals 2210-F Underpayment of Estimated Tax by Farmers and Fishermen See chapter 16 for information about getting publications and forms. Nj 1040 nr Special Estimated Tax Rules for Qualified Farmers Special rules apply to the payment of estimated tax by individuals who are qualified farmers. Nj 1040 nr If you are not a qualified farmer as defined next, see Publication 505 for the estimated tax rules that apply. Nj 1040 nr Qualified Farmer An individual is a qualified farmer for 2013 if at least two-thirds of his or her gross income from all sources for 2012 or 2013 was from farming. Nj 1040 nr See Gross Income , next, for information on how to figure your gross income from all sources and see Gross Income From Farming , later, for information on how to figure your gross income from farming. Nj 1040 nr See also Percentage From Farming , later, for information on how to determine the percentage of your gross income from farming. Nj 1040 nr Gross Income Gross income is all income you receive in the form of money, goods, property, and services that is not exempt from income tax. Nj 1040 nr On a joint return, you must add your spouse's gross income to your gross income. Nj 1040 nr To decide whether two-thirds of your gross income was from farming, use as your gross income the total of the following income (not loss) amounts from your tax return. Nj 1040 nr Wages, salaries, tips, etc. Nj 1040 nr Taxable interest. Nj 1040 nr Ordinary dividends. Nj 1040 nr Taxable refunds, credits, or offsets of state and local income taxes. Nj 1040 nr Alimony. Nj 1040 nr Gross business income from Schedule C (Form 1040). Nj 1040 nr Gross business receipts from Schedule C-EZ (Form 1040). Nj 1040 nr Capital gains from Schedule D (Form 1040). Nj 1040 nr Losses are not netted against gains. Nj 1040 nr Gains on sales of business property. Nj 1040 nr Taxable IRA distributions, pensions, annuities, and social security benefits. Nj 1040 nr Gross rental income from Schedule E (Form 1040). Nj 1040 nr Gross royalty income from Schedule E (Form 1040). Nj 1040 nr Taxable net income from an estate or trust reported on Schedule E (Form 1040). Nj 1040 nr Income from a Real Estate Mortgage Investment Conduit reported on Schedule E (Form 1040). Nj 1040 nr Gross farm rental income from Form 4835. Nj 1040 nr Gross farm income from Schedule F (Form 1040). Nj 1040 nr Your distributive share of gross income from a partnership, or limited liability company treated as a partnership, from Schedule K-1 (Form 1065). Nj 1040 nr Your pro rata share of gross income from an S corporation, from Schedule K-1 (Form 1120S). Nj 1040 nr Unemployment compensation. Nj 1040 nr Other income not included with any of the items listed above. Nj 1040 nr Gross Income From Farming Gross income from farming is income from cultivating the soil or raising agricultural commodities. Nj 1040 nr It includes the following amounts. Nj 1040 nr Income from operating a stock, dairy, poultry, bee, fruit, or truck farm. Nj 1040 nr Income from a plantation, ranch, nursery, range, orchard, or oyster bed. Nj 1040 nr Crop shares for the use of your land. Nj 1040 nr Gains from sales of draft, breeding, dairy, or sporting livestock. Nj 1040 nr Gross income from farming is the total of the following amounts from your tax return. Nj 1040 nr Gross farm income from Schedule F (Form 1040). Nj 1040 nr Gross farm rental income from Form 4835. Nj 1040 nr Gross farm income from Schedule E (Form 1040), Parts II and III. Nj 1040 nr Gains from the sale of livestock used for draft, breeding, sport, or dairy purposes reported on Form 4797. Nj 1040 nr For more information about income from farming, see chapter 3. Nj 1040 nr Farm income does not include any of the following: Wages you receive as a farm employee. Nj 1040 nr Income you receive from contract grain harvesting and hauling with workers and machines you furnish. Nj 1040 nr Gains you receive from the sale of farm land and depreciable farm equipment. Nj 1040 nr Percentage From Farming Figure your gross income from all sources, discussed earlier. Nj 1040 nr Then figure your gross income from farming, discussed earlier. Nj 1040 nr Divide your farm gross income by your total gross income to determine the percentage of gross income from farming. Nj 1040 nr Example 1. Nj 1040 nr Jane Smith had the following total gross income and farm gross income amounts in 2013. Nj 1040 nr Gross Income   Total Farm Taxable interest $3,000   Dividends 500   Rental income (Sch E) 41,500   Farm income (Sch F) 75,000 $75,000 Gain (Form 4797) 5,000 5,000 Total $125,000 $80,000 Schedule D showed gain from the sale of dairy cows carried over from Form 4797 ($5,000) in addition to a loss from the sale of corporate stock ($2,000). Nj 1040 nr However, that loss is not netted against the gain to figure Ms. Nj 1040 nr Smith's total gross income or her gross farm income. Nj 1040 nr Her gross farm income is 64% of her total gross income ($80,000 ÷ $125,000 = 0. Nj 1040 nr 64). Nj 1040 nr Special Rules for Qualified Farmers The following special estimated tax rules apply if you are a qualified farmer for 2013. Nj 1040 nr You do not have to pay estimated tax if you file your 2013 tax return and pay all the tax due by March 3, 2014. Nj 1040 nr You do not have to pay estimated tax if your 2013 income tax withholding (including any amount applied to your 2013 estimated tax from your 2012 return) will be at least 662/3% (. Nj 1040 nr 6667) of the total tax shown on your 2013 tax return or 100% of the total tax shown on your 2012 return. Nj 1040 nr If you must pay estimated tax, you are required to make only one estimated tax payment (your required annual payment) by January 15, 2014, using special rules to figure the amount of the payment. Nj 1040 nr See Required Annual Payment , next, for details. Nj 1040 nr Figure 15-1 presents an overview of the special estimated tax rules that apply to qualified farmers. Nj 1040 nr Example 2. Nj 1040 nr Assume the same fact as in Example 1. Nj 1040 nr Ms. Nj 1040 nr Smith's gross farm income is only 64% of her total income. Nj 1040 nr Therefore, based on her 2013 income, she does not qualify to use the special estimated tax rules for qualified farmers. Nj 1040 nr However, she does qualify if at least two-thirds of her 2012 gross income was from farming. Nj 1040 nr Example 3. Nj 1040 nr Assume the same facts as in Example 1 except that Ms. Nj 1040 nr Smith's farm income from Schedule F was $90,000 instead of $75,000. Nj 1040 nr This made her total gross income $140,000 ($3,000 + $500 + $41,500 + $90,000 + $5,000) and her farm gross income $95,000 ($90,000 + $5,000). Nj 1040 nr She qualifies to use the special estimated tax rules for qualified farmers, since 67. Nj 1040 nr 9% (at least two-thirds) of her gross income is from farming ($95,000 ÷ $140,000 = . Nj 1040 nr 679). Nj 1040 nr Required Annual Payment If you are a qualified farmer and must pay estimated tax for 2013, use the worksheet on Form 1040-ES to figure the amount of your required annual payment. Nj 1040 nr Apply the following special rules for qualified farmers to the worksheet. Nj 1040 nr On line 14a, multiply line 13c by 662/3% (. Nj 1040 nr 6667). Nj 1040 nr On line 14b, enter 100% of the tax shown on your 2012 tax return regardless of the amount of your adjusted gross income. Nj 1040 nr For this purpose, the “tax shown on your 2012 tax return” is the amount on line 61 of your 2012 return modified by certain adjustments. Nj 1040 nr For more information, see chapter 4 of Publication 505. Nj 1040 nr Estimated Tax Penalty for 2013 If you do not pay all your required estimated tax for 2013 by January 15, 2014, or file your 2013 return and pay any tax due by March 3, 2014, you may owe a penalty. Nj 1040 nr Use Form 2210-F, Underpayment of Estimated Tax by Farmers and Fishermen, to determine if you owe a penalty. Nj 1040 nr See the instructions for Form 2210-F. Nj 1040 nr Figure 15-1. Nj 1040 nr Estimated Tax for Farmers Please click here for the text description of the image. Nj 1040 nr Figure 2–A If you receive a penalty notice, do not ignore it, even if you think it is in error. Nj 1040 nr You may get a penalty notice even though you filed your return on time, attached Form 2210-F, and met the gross-income-from-farming requirement. Nj 1040 nr If you receive a penalty notice for underpaying estimated tax and you think it is in error, write to the address on the notice and explain why you think the notice is in error. Nj 1040 nr Include a computation similar to the one in Example 1 (earlier), showing that you met the gross income from farming requirement. Nj 1040 nr Prev  Up  Next   Home   More Online Publications