2012 Irs 1040a Instructions

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2012 Irs 1040a Instructions

2012 irs 1040a instructions Index A Acknowledgment of contributions, Acknowledgment of Charitable Contributions of $250 or More Adverse determination, Adverse determination. 2012 irs 1040a instructions Affordable Care Act Hospitals, What's New, New Requirements for section 501(c)(3) Hospitals Under the Affordable Care Act. 2012 irs 1040a instructions Aged, home for, Home for the aged. 2012 irs 1040a instructions Agricultural organization, Agricultural and Horticultural Organizations Airport, Other organizations. 2012 irs 1040a instructions Alumni association, Alumni association. 2012 irs 1040a instructions Amateur athletic organizations, Amateur Athletic Organizations Animals, prevention of cruelty to, Prevention of Cruelty to Children or Animals Appeal procedures, Appeal Procedures Application procedures, Application Procedures, Required Inclusions Bylaws, Bylaws. 2012 irs 1040a instructions Conformed copy, Conformed copy. 2012 irs 1040a instructions Description of activities, Description of activities. 2012 irs 1040a instructions Employer identification number, Required Inclusions Financial data, Financial data. 2012 irs 1040a instructions Organizing documents, Organizing documents. 2012 irs 1040a instructions Aquatic resources, Agricultural and Horticultural Organizations Articles of organization, Articles of Organization Assistance (see Tax help) Athletic organization, Athletic organization. 2012 irs 1040a instructions , Amateur Athletic Organizations Attorney's fees, Acceptance of attorneys' fees. 2012 irs 1040a instructions Attribution, special rules, Special rules of attribution. 2012 irs 1040a instructions B Black lung benefit trust, 501(c)(21) - Black Lung Benefit Trusts Board of trade, Board of trade. 2012 irs 1040a instructions Bureau defined, Bureau defined. 2012 irs 1040a instructions Burial benefit insurance, Burial and funeral benefit insurance organization. 2012 irs 1040a instructions Business income, unrelated, Unrelated Business Income Tax Return Business league, 501(c)(6) - Business Leagues, etc. 2012 irs 1040a instructions C Cemetery company, 501(c)(13) - Cemetery Companies Chamber of commerce, Chamber of commerce. 2012 irs 1040a instructions Change in legal structure, Organizational Changes and Exempt Status Charitable contributions, Acknowledgment of Charitable Contributions of $250 or More, Contributions to 501(c)(3) Organizations Charitable organization, Section 501(c)(3) Organizations, Charitable Organizations Charitable risk pools, Charitable Risk Pools Child care organization, Child care organizations. 2012 irs 1040a instructions Children, prevention of cruelty to, Prevention of Cruelty to Children or Animals Church, Churches. 2012 irs 1040a instructions Integrated auxiliaries, Integrated auxiliaries. 2012 irs 1040a instructions Civic leagues, 501(c)(4) - Civic Leagues and Social Welfare Organizations Clinic, Clinic. 2012 irs 1040a instructions CO-OP Health Insurance Issuers, 501(c)(29) - CO-OP Health Insurance Issuers College bookstore, restaurant, College book stores, cafeterias, restaurants, etc. 2012 irs 1040a instructions Comments, Comments and suggestions. 2012 irs 1040a instructions Community association, Other organizations. 2012 irs 1040a instructions Community nursing bureau, Community nursing bureau. 2012 irs 1040a instructions Community trust, Community Trusts Contributions, charitable, Acknowledgment of Charitable Contributions of $250 or More, Contributions to 501(c)(3) Organizations Court appeals, Appeal to Courts Credit union, 501(c)(14) - Credit Unions and Other Mutual Financial Organizations D Determination letter, Rulings and Determination Letters Disclosures, required, Disclosure of Quid Pro Quo Contributions Dues used for lobbying, Dues Used for Lobbying or Political Activities Nondeductible contributions, Solicitation of Nondeductible Contributions Quid pro quo contributions, Disclosure of Quid Pro Quo Contributions Services available from government, Penalties. 2012 irs 1040a instructions Dispositions of donated property, Donee Information Return Disqualified persons, Disqualified persons. 2012 irs 1040a instructions Domestic fraternal society, Domestic Fraternal Societies (501(c)(10)) Donor advised funds Excess benefit transaction, Donor advised fund transactions occurring after August 17, 2006. 2012 irs 1040a instructions Dues used for political or legislative activities, Dues Used for Lobbying or Political Activities, Deduction not allowed for dues used for political or legislative activities. 2012 irs 1040a instructions E Educational organizations, Educational Organizations, Educational organizations. 2012 irs 1040a instructions Employees' association, 501(c)(4), 501(c)(9), and 501(c)(17) - Employees' Associations Employment taxes, Employment Tax Returns Endowment fund, Endowment funds. 2012 irs 1040a instructions Estimated tax, Estimated tax. 2012 irs 1040a instructions Excess benefit transaction, Excess Benefit Transaction, Supporting organization transactions occurring after July 25, 2006. 2012 irs 1040a instructions Disqualified person, Tax on Disqualified Persons, Disqualified Person Controlled entity, 35%, 35% controlled entity. 2012 irs 1040a instructions Family members, Family members. 2012 irs 1040a instructions Substantial influence, Persons not considered to have substantial influence. 2012 irs 1040a instructions Disregarded benefits, Disregarded benefits. 2012 irs 1040a instructions Donor advised funds, Donor advised fund transactions occurring after August 17, 2006. 2012 irs 1040a instructions , Exception. 2012 irs 1040a instructions Excise tax, Excise tax on excess benefit transactions. 2012 irs 1040a instructions Initial contracts, Special Exception for Initial Contracts Reasonable compensation, Reasonable Compensation. 2012 irs 1040a instructions Rebuttable presumption, Rebuttable presumption that a transaction is not an excess benefit transaction. 2012 irs 1040a instructions Excise tax Black lung benefit trust, Excise taxes. 2012 irs 1040a instructions Lobbying expenditures, Tax on excess expenditures to influence legislation. 2012 irs 1040a instructions , Tax on disqualifying lobbying expenditures. 2012 irs 1040a instructions Political expenditures, Excise taxes on political expenditures. 2012 irs 1040a instructions Private foundations, Excise taxes on private foundations. 2012 irs 1040a instructions , Excise Taxes on Private Foundations Exempt function, Political Organization Income Tax Return Exempt purposes, Section 501(c)(3) Organizations Exemption for terrorist organization, Non-exemption for terrorist organizations. 2012 irs 1040a instructions Extensions of time, Extensions of time for filing. 2012 irs 1040a instructions F Facts and circumstances test, Facts and circumstances test. 2012 irs 1040a instructions Fair market value, estimate of, Good faith estimate of fair market value (FMV). 2012 irs 1040a instructions Filing requirements, Annual Information Returns Annual information returns, Annual Information Returns Donee information return, Donee Information Return Due date, Political Organization Income Tax Return Employment tax, Employment Tax Returns Excise tax, Excise taxes on private foundations. 2012 irs 1040a instructions , Excise Taxes on Private Foundations Political organization, Political Organization Income Tax Return Private foundations, Form 990-PF Unrelated business income, Unrelated Business Income Tax Return Form 990-N, Annual Electronic Filing Requirement for Small Tax-Exempt Organizations Forms, Forms Required 1023, Forms Required, Administrative Remedies, 270-day period. 2012 irs 1040a instructions , Information required for subordinate organizations. 2012 irs 1040a instructions , Annual Information Return, Form 1023. 2012 irs 1040a instructions , Organizations Not Required To File Form 1023, Private Schools, When to file application. 2012 irs 1040a instructions , Lobbying Expenditures, Volunteer fire companies. 2012 irs 1040a instructions 1024, Forms Required, Application made under wrong paragraph of section 501(c). 2012 irs 1040a instructions , Annual Information Return, 501(c)(4) - Civic Leagues and Social Welfare Organizations, 501(c)(6) - Business Leagues, etc. 2012 irs 1040a instructions , 501(c)(7) - Social and Recreation Clubs, 501(c)(8) and 501(c)(10) - Fraternal Beneficiary Societies and Domestic Fraternal Societies, Fraternal Beneficiary Societies (501(c)(8)), Domestic Fraternal Societies (501(c)(10)), Local Employees' Associations (501(c)(4)), Voluntary Employees' Beneficiary Associations (501(c)(9)), Supplemental Unemployment Benefit Trusts (501(c)(17)), 501(c)(13) - Cemetery Companies, 501(c)(19) - Veterans' Organizations, 501(c)(20) - Group Legal Services Plan Organizations, 501(c)(2) - Title-Holding Corporations for Single Parent Corporations, 501(c)(25) - Title-Holding Corporations or Trusts for Multiple Parent Corporations 1040, Effect on employees. 2012 irs 1040a instructions 1065, Annual Information Returns 1120–POL, Political Organization Income Tax Return 1128, Central organizations. 2012 irs 1040a instructions 2848, Power of attorney. 2012 irs 1040a instructions , Representation. 2012 irs 1040a instructions 4720, Tax on excess expenditures to influence legislation. 2012 irs 1040a instructions 5578, Certification. 2012 irs 1040a instructions 5768, Making the election. 2012 irs 1040a instructions 6069, Tax treatment of donations. 2012 irs 1040a instructions 8274, FICA tax exemption election. 2012 irs 1040a instructions 8282, Dispositions of donated property. 2012 irs 1040a instructions 8283, Form 8283. 2012 irs 1040a instructions 8300, Report of Cash Received 8718, Forms Required, Power of attorney. 2012 irs 1040a instructions 8821, Representation. 2012 irs 1040a instructions 8871, Reporting Requirements for a Political Organization, Annual Information Return 8872, Reporting Requirements for a Political Organization, Annual Information Return 990, Keeping the Group Exemption Letter in Force, Forms 990 and 990-EZ, Annual Information Return, Making the election. 2012 irs 1040a instructions 990-BL, Annual Information Returns, 990-EZ, Forms 990 and 990-EZ, Form 990-EZ. 2012 irs 1040a instructions 990-PF, Form 990-PF, Excise taxes on private foundations. 2012 irs 1040a instructions , Excise Taxes on Private Foundations 990-T, Unrelated Business Income Tax Return SS-4, Required Inclusions, Employer identification number. 2012 irs 1040a instructions W–2, Revoking the election. 2012 irs 1040a instructions Fraternal beneficiary society, Fraternal Beneficiary Societies (501(c)(8)) Fraternal societies, Organizations subject to requirements. 2012 irs 1040a instructions , 501(c)(8) and 501(c)(10) - Fraternal Beneficiary Societies and Domestic Fraternal Societies Free tax services, Free help with your tax return. 2012 irs 1040a instructions Funeral benefit insurance, Burial and funeral benefit insurance organization. 2012 irs 1040a instructions G Gifts and contributions, public charity, Gifts, contributions, and grants distinguished from gross receipts. 2012 irs 1040a instructions Good faith determinations, What's New, New organization. 2012 irs 1040a instructions Governmental unit, Governmental units. 2012 irs 1040a instructions Grant Distinguished from gross receipts, Grants. 2012 irs 1040a instructions Exclusion for unusual grant, Unusual grants. 2012 irs 1040a instructions , Unusual grants. 2012 irs 1040a instructions From public charity, Grants from public charities. 2012 irs 1040a instructions , Grants from public charities. 2012 irs 1040a instructions Grantor and contributor, reliance on ruling, Reliance by grantors and contributors. 2012 irs 1040a instructions Gross receipts from nonmembership sources, Gross receipts from nonmembership sources. 2012 irs 1040a instructions Group exemption letter, Group Exemption Letter H Health coverage organization, 501(c)(26) - State-Sponsored High-Risk Health Coverage Organizations Help (see Tax help) High-risk health coverage organization, 501(c)(26) - State-Sponsored High-Risk Health Coverage Organizations Home for the aged, Home for the aged. 2012 irs 1040a instructions Homeowners' association, Homeowners' associations. 2012 irs 1040a instructions Horticultural organization, Agricultural and Horticultural Organizations Hospital, Hospital. 2012 irs 1040a instructions , Hospitals and medical research organizations. 2012 irs 1040a instructions I Inactive organization, Organizational Changes and Exempt Status Industrial development, Other organizations. 2012 irs 1040a instructions Instrumentalities, Instrumentalities. 2012 irs 1040a instructions Insurance, organizations providing, Organizations Providing Insurance L Labor organization, Organizations subject to requirements. 2012 irs 1040a instructions , Labor Organizations Law, public interest, Public-interest law firms. 2012 irs 1040a instructions Legislative activity, Lobbying Expenditures, Legislative activity. 2012 irs 1040a instructions Listed transaction, Prohibited tax shelter transaction. 2012 irs 1040a instructions Literary organizations, Literary Organizations Loans, organizations providing, Organization providing loans. 2012 irs 1040a instructions Lobbying expenditures, Lobbying Expenditures Local benevolent life insurance associations, Local Life Insurance Associations Local employees' association, Local Employees' Associations (501(c)(4)) Lodge system, Lodge system. 2012 irs 1040a instructions M Medical research organization, Medical research organization. 2012 irs 1040a instructions Medicare and Medicaid payments, Medicare and Medicaid payments. 2012 irs 1040a instructions Membership fee, Membership fees. 2012 irs 1040a instructions , Membership fees distinguished from gross receipts. 2012 irs 1040a instructions Modification of exemption, Revocation or Modification of Exemption Mutual financial organization, 501(c)(14) - Credit Unions and Other Mutual Financial Organizations Mutual or cooperative association, Mutual or Cooperative Associations N Nursing bureau, Community nursing bureau. 2012 irs 1040a instructions O One-third support test, One-third support test. 2012 irs 1040a instructions Organization assets, Dedication and Distribution of Assets Dedication, Dedication. 2012 irs 1040a instructions Distribution, Distribution. 2012 irs 1040a instructions Organizational changes, Organizational Changes and Exempt Status P Penalties, Penalties for failure to file. 2012 irs 1040a instructions Failure to allow public inspection, Penalties Failure to disclose, Penalty for failure to disclose. 2012 irs 1040a instructions , Penalties. 2012 irs 1040a instructions , Penalty. 2012 irs 1040a instructions Failure to file, Penalties for failure to file. 2012 irs 1040a instructions Perpetual care organization, Perpetual care organization. 2012 irs 1040a instructions Political activity, Dues Used for Lobbying or Political Activities, Political activity. 2012 irs 1040a instructions , Political activity. 2012 irs 1040a instructions Political organization Income tax return, Political Organization Income Tax Return Taxable income, Political Organization Income Tax Return Power of attorney, Power of attorney. 2012 irs 1040a instructions Preferred stock, Common and preferred stock. 2012 irs 1040a instructions Prevention of cruelty to children or animals, Prevention of Cruelty to Children or Animals Private delivery service, Private delivery service. 2012 irs 1040a instructions Private foundations, Private Foundations Private operating foundation, Private Operating Foundations Private school, Private Schools, Racially Nondiscriminatory Policy Prohibited tax shelter transactions Entity managers, Entity manager. 2012 irs 1040a instructions Entity managers excise tax, Manager Level Tax Listed transaction, Prohibited tax shelter transaction. 2012 irs 1040a instructions Prohibited reportable transactions, Prohibited tax shelter transaction. 2012 irs 1040a instructions Subsequently listed transaction, Subsequently listed transaction. 2012 irs 1040a instructions Tax-exempt entities, Tax-exempt entities. 2012 irs 1040a instructions Public charity Gifts and contributions, Gifts, contributions, and grants distinguished from gross receipts. 2012 irs 1040a instructions Grant from, Grants from public charities. 2012 irs 1040a instructions Section 509(a)(1), Section 509(a)(1) Organizations Section 509(a)(2), Section 509(a)(2) Organizations Section 509(a)(3), Section 509(a)(3) Organizations Section 509(a)(4), Section 509(a)(4) Organizations Support test, One-third support test. 2012 irs 1040a instructions , One-third support test. 2012 irs 1040a instructions Public inspection Annual return, Annual Information Return Exemption applications, Public Inspection of Exemption Applications, Annual Returns, and Political Organization Reporting Forms Forms 8871 and 8872, Public Inspection of Exemption Applications, Annual Returns, and Political Organization Reporting Forms Public-interest law firm, Public-interest law firms. 2012 irs 1040a instructions Publications (see Tax help) Publicly supported organization, Publicly supported organizations. 2012 irs 1040a instructions , Qualifying as Publicly Supported Attraction of public support, Attraction of public support requirement. 2012 irs 1040a instructions Ten-percent-of-support, Ten-percent-of-support requirement. 2012 irs 1040a instructions R Racial composition, How to determine racial composition. 2012 irs 1040a instructions Racially nondiscriminatory policy, Racially Nondiscriminatory Policy Real estate board, Real estate board. 2012 irs 1040a instructions Recognition of exemption, application, Application for Recognition of Exemption Religious organizations, Religious Organizations Requests other than applications, Miscellaneous Procedures Responsiveness test, Responsiveness test. 2012 irs 1040a instructions Revocation of exemption, Revocation or Modification of Exemption Ruling letter, Rulings and Determination Letters S Scholarship Private school, Scholarship and loan programs. 2012 irs 1040a instructions Scholarships, Scholarships. 2012 irs 1040a instructions School, private, Private Schools Scientific organizations, Scientific Organizations Section 501(c)(3) organizations Amateur athletic, Amateur Athletic Organizations Literary, Literary Organizations Prevention of cruelty, Prevention of Cruelty to Children or Animals Private foundations, Private Foundations and Public Charities Public charities, Public Charities Qualifications, Section 501(c)(3) Organizations Religious, Religious Organizations Scientific, Scientific Organizations Section 501(c)(3) Organizations Charitable, Charitable Organizations Educational, Educational Organizations and Private Schools Single entity, Single entity. 2012 irs 1040a instructions Social clubs, Organizations subject to requirements. 2012 irs 1040a instructions , 501(c)(7) - Social and Recreation Clubs Social welfare organization, Organizations subject to requirements. 2012 irs 1040a instructions , 501(c)(4) - Civic Leagues and Social Welfare Organizations Specified organizations, Specified organizations. 2012 irs 1040a instructions Sports organization, amateur, Qualified amateur sports organization. 2012 irs 1040a instructions State-sponsored, 501(c)(26) - State-Sponsored High-Risk Health Coverage Organizations High-risk health coverage organization, 501(c)(26) - State-Sponsored High-Risk Health Coverage Organizations Workers' compensation reinsurance organization, 501(c)(27) - Qualified State-Sponsored Workers' Compensation Organizations Stock or commodity exchange, Stock or commodity exchange. 2012 irs 1040a instructions Suggestions, Comments and suggestions. 2012 irs 1040a instructions Supplemental unemployment benefit trust, Supplemental Unemployment Benefit Trusts (501(c)(17)) Support, Support. 2012 irs 1040a instructions , Support from a governmental unit. 2012 irs 1040a instructions , Support from the general public. 2012 irs 1040a instructions Support test, One-third support test. 2012 irs 1040a instructions Facts and circumstances, Facts and circumstances test. 2012 irs 1040a instructions One-third, One-third support test. 2012 irs 1040a instructions Public charity, One-third support test. 2012 irs 1040a instructions Supporting organization, Supporting organization transactions occurring after July 25, 2006. 2012 irs 1040a instructions T Tax help, Technical advice, Appeals Office Consideration Testing for public safety, Section 509(a)(4) Organizations Title-holding corporation, 501(c)(2) - Title-Holding Corporations for Single Parent Corporations U Unemployment benefit trust, Supplemental Unemployment Benefit Trusts (501(c)(17)) Unrelated business income, Unrelated Business Income Tax Return Unusual grants, Unusual grants. 2012 irs 1040a instructions , Unusual grants. 2012 irs 1040a instructions User fee, Power of attorney. 2012 irs 1040a instructions , User fee. 2012 irs 1040a instructions V Veterans' organization, 501(c)(19) - Veterans' Organizations Voluntary employees' beneficiary association, Voluntary Employees' Beneficiary Associations (501(c)(9)) Volunteer fire company, Volunteer fire companies. 2012 irs 1040a instructions W War veterans' organization, 501(c)(19) - Veterans' Organizations Withdrawal of application, Withdrawal of application. 2012 irs 1040a instructions Withholding information from public, Requests for withholding of information from the public. 2012 irs 1040a instructions Work Opportunity Tax Credit, Expanded Work Opportunity Tax Credit Available for Hiring Qualified Veterans. 2012 irs 1040a instructions Workers' compensation reinsurance organization, 501(c)(27) - Qualified State-Sponsored Workers' Compensation Organizations Prev  Up     Home   More Online Publications

The 2012 Irs 1040a Instructions

2012 irs 1040a instructions 15. 2012 irs 1040a instructions   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. 2012 irs 1040a instructions . 2012 irs 1040a instructions  For tax years beginning in 2013, you may be subject to Net Investment Income Tax (NIIT). 2012 irs 1040a instructions NIIT is a 3. 2012 irs 1040a instructions 8% tax on the lesser of net investment income or the excess of your modified adjusted gross income (MAGI) over the threshold amount. 2012 irs 1040a instructions NIIT may need to be included when calculating your estimated tax. 2012 irs 1040a instructions For more information, see Publication 505,Tax Withholding and Estimated Tax. 2012 irs 1040a instructions Additional Medicare Tax. 2012 irs 1040a instructions  For tax years beginning in 2013, a 0. 2012 irs 1040a instructions 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. 2012 irs 1040a instructions You may need to include this amount when figuring your estimated tax. 2012 irs 1040a instructions For more information, see Publication 505. 2012 irs 1040a instructions Introduction Estimated tax is the method used to pay tax on income that is not subject to withholding. 2012 irs 1040a instructions See Publication 505 for the general rules and requirements for paying estimated tax. 2012 irs 1040a instructions If you are a qualified farmer, defined below, you are subject to the special rules covered in this chapter for paying estimated tax. 2012 irs 1040a instructions 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. 2012 irs 1040a instructions S. 2012 irs 1040a instructions 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. 2012 irs 1040a instructions Special Estimated Tax Rules for Qualified Farmers Special rules apply to the payment of estimated tax by individuals who are qualified farmers. 2012 irs 1040a instructions If you are not a qualified farmer as defined next, see Publication 505 for the estimated tax rules that apply. 2012 irs 1040a instructions 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. 2012 irs 1040a instructions 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. 2012 irs 1040a instructions See also Percentage From Farming , later, for information on how to determine the percentage of your gross income from farming. 2012 irs 1040a instructions 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. 2012 irs 1040a instructions On a joint return, you must add your spouse's gross income to your gross income. 2012 irs 1040a instructions 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. 2012 irs 1040a instructions Wages, salaries, tips, etc. 2012 irs 1040a instructions Taxable interest. 2012 irs 1040a instructions Ordinary dividends. 2012 irs 1040a instructions Taxable refunds, credits, or offsets of state and local income taxes. 2012 irs 1040a instructions Alimony. 2012 irs 1040a instructions Gross business income from Schedule C (Form 1040). 2012 irs 1040a instructions Gross business receipts from Schedule C-EZ (Form 1040). 2012 irs 1040a instructions Capital gains from Schedule D (Form 1040). 2012 irs 1040a instructions Losses are not netted against gains. 2012 irs 1040a instructions Gains on sales of business property. 2012 irs 1040a instructions Taxable IRA distributions, pensions, annuities, and social security benefits. 2012 irs 1040a instructions Gross rental income from Schedule E (Form 1040). 2012 irs 1040a instructions Gross royalty income from Schedule E (Form 1040). 2012 irs 1040a instructions Taxable net income from an estate or trust reported on Schedule E (Form 1040). 2012 irs 1040a instructions Income from a Real Estate Mortgage Investment Conduit reported on Schedule E (Form 1040). 2012 irs 1040a instructions Gross farm rental income from Form 4835. 2012 irs 1040a instructions Gross farm income from Schedule F (Form 1040). 2012 irs 1040a instructions Your distributive share of gross income from a partnership, or limited liability company treated as a partnership, from Schedule K-1 (Form 1065). 2012 irs 1040a instructions Your pro rata share of gross income from an S corporation, from Schedule K-1 (Form 1120S). 2012 irs 1040a instructions Unemployment compensation. 2012 irs 1040a instructions Other income not included with any of the items listed above. 2012 irs 1040a instructions Gross Income From Farming Gross income from farming is income from cultivating the soil or raising agricultural commodities. 2012 irs 1040a instructions It includes the following amounts. 2012 irs 1040a instructions Income from operating a stock, dairy, poultry, bee, fruit, or truck farm. 2012 irs 1040a instructions Income from a plantation, ranch, nursery, range, orchard, or oyster bed. 2012 irs 1040a instructions Crop shares for the use of your land. 2012 irs 1040a instructions Gains from sales of draft, breeding, dairy, or sporting livestock. 2012 irs 1040a instructions Gross income from farming is the total of the following amounts from your tax return. 2012 irs 1040a instructions Gross farm income from Schedule F (Form 1040). 2012 irs 1040a instructions Gross farm rental income from Form 4835. 2012 irs 1040a instructions Gross farm income from Schedule E (Form 1040), Parts II and III. 2012 irs 1040a instructions Gains from the sale of livestock used for draft, breeding, sport, or dairy purposes reported on Form 4797. 2012 irs 1040a instructions For more information about income from farming, see chapter 3. 2012 irs 1040a instructions Farm income does not include any of the following: Wages you receive as a farm employee. 2012 irs 1040a instructions Income you receive from contract grain harvesting and hauling with workers and machines you furnish. 2012 irs 1040a instructions Gains you receive from the sale of farm land and depreciable farm equipment. 2012 irs 1040a instructions Percentage From Farming Figure your gross income from all sources, discussed earlier. 2012 irs 1040a instructions Then figure your gross income from farming, discussed earlier. 2012 irs 1040a instructions Divide your farm gross income by your total gross income to determine the percentage of gross income from farming. 2012 irs 1040a instructions Example 1. 2012 irs 1040a instructions Jane Smith had the following total gross income and farm gross income amounts in 2013. 2012 irs 1040a instructions 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). 2012 irs 1040a instructions However, that loss is not netted against the gain to figure Ms. 2012 irs 1040a instructions Smith's total gross income or her gross farm income. 2012 irs 1040a instructions Her gross farm income is 64% of her total gross income ($80,000 ÷ $125,000 = 0. 2012 irs 1040a instructions 64). 2012 irs 1040a instructions Special Rules for Qualified Farmers The following special estimated tax rules apply if you are a qualified farmer for 2013. 2012 irs 1040a instructions 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. 2012 irs 1040a instructions 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% (. 2012 irs 1040a instructions 6667) of the total tax shown on your 2013 tax return or 100% of the total tax shown on your 2012 return. 2012 irs 1040a instructions 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. 2012 irs 1040a instructions See Required Annual Payment , next, for details. 2012 irs 1040a instructions Figure 15-1 presents an overview of the special estimated tax rules that apply to qualified farmers. 2012 irs 1040a instructions Example 2. 2012 irs 1040a instructions Assume the same fact as in Example 1. 2012 irs 1040a instructions Ms. 2012 irs 1040a instructions Smith's gross farm income is only 64% of her total income. 2012 irs 1040a instructions Therefore, based on her 2013 income, she does not qualify to use the special estimated tax rules for qualified farmers. 2012 irs 1040a instructions However, she does qualify if at least two-thirds of her 2012 gross income was from farming. 2012 irs 1040a instructions Example 3. 2012 irs 1040a instructions Assume the same facts as in Example 1 except that Ms. 2012 irs 1040a instructions Smith's farm income from Schedule F was $90,000 instead of $75,000. 2012 irs 1040a instructions 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). 2012 irs 1040a instructions She qualifies to use the special estimated tax rules for qualified farmers, since 67. 2012 irs 1040a instructions 9% (at least two-thirds) of her gross income is from farming ($95,000 ÷ $140,000 = . 2012 irs 1040a instructions 679). 2012 irs 1040a instructions 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. 2012 irs 1040a instructions Apply the following special rules for qualified farmers to the worksheet. 2012 irs 1040a instructions On line 14a, multiply line 13c by 662/3% (. 2012 irs 1040a instructions 6667). 2012 irs 1040a instructions On line 14b, enter 100% of the tax shown on your 2012 tax return regardless of the amount of your adjusted gross income. 2012 irs 1040a instructions 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. 2012 irs 1040a instructions For more information, see chapter 4 of Publication 505. 2012 irs 1040a instructions 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. 2012 irs 1040a instructions Use Form 2210-F, Underpayment of Estimated Tax by Farmers and Fishermen, to determine if you owe a penalty. 2012 irs 1040a instructions See the instructions for Form 2210-F. 2012 irs 1040a instructions Figure 15-1. 2012 irs 1040a instructions Estimated Tax for Farmers Please click here for the text description of the image. 2012 irs 1040a instructions Figure 2–A If you receive a penalty notice, do not ignore it, even if you think it is in error. 2012 irs 1040a instructions 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. 2012 irs 1040a instructions 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. 2012 irs 1040a instructions Include a computation similar to the one in Example 1 (earlier), showing that you met the gross income from farming requirement. 2012 irs 1040a instructions Prev  Up  Next   Home   More Online Publications