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Turbotax Free Edition

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Turbotax Free Edition

Turbotax free edition Publication 4492-A - Introductory Material Table of Contents Introduction Useful Items - You may want to see: Introduction This publication explains the temporary tax relief provided by the Food, Conservation, and Energy Act of 2008 for taxpayers in Kiowa County, Kansas, and surrounding areas, who were affected by the storms and tornadoes that began on May 4, 2007. Turbotax free edition Useful Items - You may want to see: Publication 536 Net Operating Losses (NOLs) for Individuals, Estates, and Trusts 547 Casualties, Disasters, and Thefts 590 Individual Retirement Arrangements (IRAs) 946 How To Depreciate Property Form (and Instructions) 4506Request for Copy of Tax Return 4506-TRequest for Transcript of Tax Return 4684Casualties and Thefts 5884-ACredits for Employers Affected by Hurricane Katrina, Rita, or Wilma 8606Nondeductible IRAs 8915Qualified Hurricane Retirement Plan Distributions and Repayments See How To Get Tax Help on page 14 for information about getting publications and forms. Turbotax free edition Prev  Up  Next   Home   More Online Publications
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Consumer Protection Offices

City, county, regional, and state consumer offices offer a variety of important services. They might mediate complaints, conduct investigations, prosecute offenders of consumer laws, license and regulate professional service providers, provide educational materials and advocate for consumer rights. To save time, call before sending a written complaint. Ask if the office handles the type of complaint you have and if complaint forms are provided.

State Consumer Protection Offices

California Department of Consumer Affairs

Website: California Department of Consumer Affairs

Address: California Department of Consumer Affairs
Consumer Information Division
1625 N. Market Blvd., Suite N 112
Sacramento, CA 95834

Phone Number: 916- 445-1254

Toll-free: 1-800-952-5210

TTY: 916-928-1227; 1-800-326-2297

California Office of the Attorney General

Website: California Office of the Attorney General

Address: California Office of the Attorney General
Public Inquiry Unit
PO Box 944255
Sacramento, CA 94244-2550

Phone Number: 916-322-3360

Toll-free: 1-800-952-5225 (CA)

TTY: 1-800-735-2929

Contractors State License Board

Website: Contractors State License Board

Address: Contractors State License Board
9821 Business Park Dr.
Sacramento, CA 95827

Phone Number: 916-255-3900 (Headquarters) 916-255-2924 (Northern CA.) 562-345-7600 (Southern CA.)

Toll-free: 1-800-321-2752

California Bureau of Automotive Repair

Website: California Bureau of Automotive Repair

Address: California Bureau of Automotive Repair
Department of Consumer Affairs
10949 N. Mather Blvd.
Rancho Cordova, CA 95670

Toll-free: 1-800-952-5210 (Consumer Questions) 1-866-799-3811 (Complaint Intake)

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County Consumer Protection Offices

Stanislaus County District Attorney's Office

Website: Stanislaus County District Attorney's Office

Address: Stanislaus County District Attorney's Office
Consumer Protection Unit
832 12th St., Suite 300
Modesto, CA 95354

Phone Number: 209-525-5550

Ventura County District Attorney's Office

Website: Ventura County District Attorney's Office

Address: Ventura County District Attorney's Office
Consumer Mediation Section
800 S. Victoria Ave.
Ventura, CA 93009

Phone Number: 805-654-3110

Toll-free: 1-800-660-5474 ext 3110 (Ventura)

Contra Costa County District Attorneys Office

Website: Contra Costa County District Attorneys Office (Consumer protection division of Contra Costa)

Address: Contra Costa County District Attorneys Office
Special Operations Division- Consumer Division
900 Ward St., 4th Floor
Martinez, CA 94553

Phone Number: 925-957-8604

Fresno County District Attorney's Office

Website: Fresno County District Attorney's Office

Address: Fresno County District Attorney's Office
Consumer Protection Division
929 L St.
Fresno, CA 93721

Phone Number: 559-600-3156

Kern County District Attorney's Office

Website: Kern County District Attorney's Office

Address: Kern County District Attorney's Office
Consumer Protection Unit
Justice Building

1215 Truxtun Ave., 4th Floor
Bakersfield, CA 93301

Phone Number: 661-868-7600

Los Angeles County Department of Consumer Affairs

Website: Los Angeles County Department of Consumer Affairs

Address: Los Angeles County Department of Consumer Affairs
500 W. Temple St., Room B-96
Los Angeles, CA 90012-2722

Phone Number: 213-974-1452

Toll-free: 1-800-593-8222 (L.A. County)

TTY: 213-626-0913

Marin County District Attorney's Office

Website: Marin County District Attorney's Office

Address: Marin County District Attorney's Office
Consumer Protection Unit
Hall of Justice, Room 130
3501 Civic Center Dr.
San Rafael, CA 94903

Phone Number: 415-473-6450 415-473-6495 (Mediation)

Monterey County District Attorney's Office

Website: Monterey County District Attorney's Office (District attorneys page)

Address: Monterey County District Attorney's Office
Consumer Protection Division
1200 Aguajito Rd., Room 301
Monterey, CA 93940

Phone Number: 831-755-5073 (Salinas) 831-647-7770 (Monterey) 831-385-8373 (King City)

Napa County District Attorney's Office

Website: Napa County District Attorney's Office (Napa County website)

Address: Napa County District Attorney's Office
Consumer Affairs
931 Parkway Mall
Napa, CA 94559

Phone Number: 707-253-4059 (Hotline)

Orange County District Attorney's Office

Website: Orange County District Attorney's Office

Address: Orange County District Attorney's Office
Consumer Protection Unit
401 Civic Center Dr., W
Santa Ana, CA 92701

Phone Number: 714-834-6553

San Diego County District Attorney's Office

Website: San Diego County District Attorney's Office

Address: San Diego County District Attorney's Office
Consumer Protection Unit
330 W. Broadway
San Diego, CA 92101

Phone Number: 619-531-4040 619-531-3507 (Consumer Fraud Hotline)

San Francisco County District Attorney's Office

Website: San Francisco County District Attorney's Office

Address: San Francisco County District Attorney's Office
Special Operations Division- Consumer Protection Unit
732 Brannan St.
San Francisco, CA 94102

Phone Number: 415-551-9595 (Hotline)

San Luis Obispo County District Attorneys Office

Website: San Luis Obispo County District Attorneys Office

Address: San Luis Obispo County District Attorneys Office
Economic Crime Unit
Consumer Advisory

County Courthouse Annex
1050 Monterey St., Room 223
San Luis Obispo, CA 93408

Phone Number: 805-781-5856

San Mateo County District Attorneys Office

Website: San Mateo County District Attorneys Office

Address: San Mateo County District Attorneys Office
Consumer Environmental & Protection Unit
Hall of Justice and Records
400 County Center, 3rd Floor
Redwood City, CA 94063

Phone Number: 650-363-4651 650-363-4636 (Complaints)

Santa Barbara County District Attorney's Office

Website: Santa Barbara County District Attorney's Office

Address: Santa Barbara County District Attorney's Office
Consumer Mediation Services
1112 Santa Barbara St.
Santa Maria, CA 93101

Phone Number: 805-568-2300

Santa Clara County District Attorney's Office

Website: Santa Clara County District Attorney's Office

Address: Santa Clara County District Attorney's Office
Consumer Protection Unit
70 W. Hedding St.
West Wing
San Jose, CA 95110

Phone Number: 408-792-2880

Santa Cruz County District Attorney's Office

Website: Santa Cruz County District Attorney's Office

Address: Santa Cruz County District Attorney's Office
Consumer Affairs Unit
701 Ocean St., Room 200
Santa Cruz, CA 95060

Phone Number: 831-454-2050

TTY: 831-454-2123

Solano County District Attorney's Office

Website: Solano County District Attorney's Office

Phone Number: 707-784-6859

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City Consumer Protection Offices

Los Angeles City Attorney's Office

Website: Los Angeles City Attorney's Office

Address: Los Angeles City Attorney's Office
Consumer Protection Unit
200 N. Main St.,
800 City Hall East
Los Angeles, CA 90012

Phone Number: 213-978-8070

TTY: 213-978-8310

San Diego City Attorney's Office

Website: San Diego City Attorney's Office

Address: San Diego City Attorney's Office
Consumer and Environmental Protection Unit
1200 Third Ave., #1620
San Diego, CA 92101

Phone Number: 619-533-5600

TTY: 619-702-7198

Santa Monica City Attorneys Office

Website: Santa Monica City Attorneys Office

Address: Santa Monica City Attorneys Office
Consumer Protection Unit
1685 Main St., 3rd Floor
Santa Monica, CA 90401

Phone Number: 310-458-8336

TTY: 310-458-8696

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Banking Authorities

The officials listed in this section regulate and supervise state-chartered banks. Many of them handle or refer problems and complaints about other types of financial institutions as well. Some also answer general questions about banking and consumer credit. If you are dealing with a federally chartered bank, check Federal Agencies.

Department of Business Oversight

Website: Department of Business Oversight

Address: Department of Business Oversight
Consumer Services
1515 K St., Suite 200
Sacramento, CA 95814

Phone Number: 916-327-7585

Toll-free: 1-866-275-2677 (CA)

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Insurance Regulators

Each state has its own laws and regulations for each type of insurance. The officials listed in this section enforce these laws. Many of these offices can also provide you with information to help you make informed insurance buying decisions.

Department of Insurance

Website: Department of Insurance

Address: Department of Insurance
Consumer Services Division
300 S. Spring St., South Tower
Los Angeles, CA 90013

Phone Number: 213-897-8921

Toll-free: 1-800-927-4357 (CA)

TTY: 1-800-482-4833

Department of Managed Health Care, California HMO Help Center

Website: Department of Managed Health Care, California HMO Help Center

Address: Department of Managed Health Care, California HMO Help Center
980 9th St., Suite 500
Sacramento, CA 95814-2725

Toll-free: 1-888-466-2219

TTY: 1-877-688-9891

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Securities Administrators

Each state has its own laws and regulations for securities brokers and securities - including stocks, mutual funds, commodities, real estate, etc. The officials and agencies listed in this section enforce these laws and regulations. Many of these offices can also provide information to help you make informed investment decisions.

Department of Business Oversight

Website: Department of Business Oversight

Address: Department of Business Oversight
Consumer Services
1515 K St., Suite 200
Sacramento, CA 95814

Toll-free: 1-866-275-2677

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Utility Commissions

State Utility Commissions regulate services and rates for gas, electricity and telephones within your state. In some states, the utility commissions regulate other services such as water, transportation, and the moving of household goods. Many utility commissions handle consumer complaints. Sometimes, if a number of complaints are received about the same utility matter, they will conduct investigations.

Public Utilities Commission

Website: Public Utilities Commission

Address: Public Utilities Commission
Consumer Affairs Branch
505 Van Ness Ave.
San Francisco, CA 94102

Phone Number: 415-703-2782

Toll-free: 1-800-649-7570 (CA)

TTY: 1-866-836-7825

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The Turbotax Free Edition

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