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2012 Tax Return Booklet

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2012 Tax Return Booklet

2012 tax return booklet Index A Acknowledgment, Acknowledgment. 2012 tax return booklet Adoption expenses, Personal Expenses Airplanes, donations of, Cars, Boats, and Airplanes Appraisal fees, Appraisal Fees Assistance (see Tax help) Athletic events, Athletic events. 2012 tax return booklet B Bargain sales, Bargain Sales Blood donated, Value of Time or Services Boats, donations of, Cars, Boats, and Airplanes Boats, fair market value, Cars, boats, and airplanes. 2012 tax return booklet C Canadian charity, Canadian charities. 2012 tax return booklet Capital gain property, Capital Gain Property Car expenses, Car expenses. 2012 tax return booklet , Car expenses. 2012 tax return booklet Carryovers, Carryovers Cars, donations of, Cars, Boats, and Airplanes Cash contributions, records to keep, Cash Contributions Charity benefit events, Charity benefit events. 2012 tax return booklet Church deacon, Church deacon. 2012 tax return booklet Clothing Fair market value of, Used clothing. 2012 tax return booklet Conservation contribution, Special 50% Limit for Qualified Conservation Contributions Contributions from which you benefit, Contributions From Which You Benefit, Contributions From Which You Benefit Contributions of property, Contributions of Property Contributions subject to special rules Car, boat, or airplane, 1098–C, Contributions Subject to Special Rules Clothing, Contributions Subject to Special Rules Fractional interest in tangible personal property, Contributions Subject to Special Rules Future interest in tangible personal property, Contributions Subject to Special Rules Household items, Contributions Subject to Special Rules Inventory from your business, Contributions Subject to Special Rules Partial interest in property, Contributions Subject to Special Rules Patent or other intellectual property, Contributions Subject to Special Rules Property subject to a debt, Contributions Subject to Special Rules Qualified conservation contribution, Contributions Subject to Special Rules Taxidermy property, Contributions Subject to Special Rules Contributions to nonqualified organizations Foreign organizations, Contributions to Nonqualified Organizations Contributions you can deduct, Contributions You Can Deduct Conventions of a qualified organization, Conventions. 2012 tax return booklet D Daily allowance (per diem) from a charitable organization, Daily allowance (per diem). 2012 tax return booklet Deduction limits, Limits on Deductions Determining fair market value, Determining Fair Market Value Disaster relief, Reminders Donor-advised funds, Contributions to Donor-Advised Funds E Easement, Building in registered historic district. 2012 tax return booklet F Farmer, Qualified farmer or rancher. 2012 tax return booklet Food inventory, Food Inventory Foreign organizations Canadian, Canadian charities. 2012 tax return booklet Israeli, Israeli charities. 2012 tax return booklet Mexican, Mexican charities. 2012 tax return booklet Form 8282, Form 8282. 2012 tax return booklet 8283, Total deduction over $500. 2012 tax return booklet Foster parents, Foster parents. 2012 tax return booklet Free tax services, Free help with your tax return. 2012 tax return booklet Future interests in property, Future Interest in Tangible Personal Property H Help (see Tax help) Historic building, Building in registered historic district. 2012 tax return booklet Household items Fair market value of, Household items. 2012 tax return booklet How to report, How To Report Noncash contributions, Reporting expenses for student living with you. 2012 tax return booklet I Introduction, Introduction Inventory, Food Inventory Israeli charity, Israeli charities. 2012 tax return booklet L Legislation, influencing, Contributions From Which You Benefit Limit on itemized deductions, What's New Limits on deductions, Limits on Deductions 20% limit, 20% Limit 30% limit, 30% Limit 50% limit, 50% Limit Calculation, How To Figure Your Deduction When Limits Apply Capital gain property, Special 30% Limit for Capital Gain Property Qualified conservation contributions, Special 50% Limit for Qualified Conservation Contributions M Meals, Personal Expenses Membership fees or dues, Membership fees or dues. 2012 tax return booklet Mexican charity, Mexican charities. 2012 tax return booklet Motor vehicles, donations of, Cars, Boats, and Airplanes Motor vehicles, fair market value, Cars, boats, and airplanes. 2012 tax return booklet N Noncash contributions, Noncash Contributions How to report, Reporting expenses for student living with you. 2012 tax return booklet Records to keep, Noncash Contributions Nondeductible contributions, Contributions You Cannot Deduct O Ordinary income property, Ordinary Income Property Out-of-pocket expenses, Out-of-pocket expenses. 2012 tax return booklet Out-of-pocket expenses in giving services, Out-of-Pocket Expenses in Giving Services P Payroll deductions, Payroll deductions. 2012 tax return booklet , Payroll deductions. 2012 tax return booklet Penalty, valuation overstatement, Penalty Personal expenses, Personal Expenses Private foundation, 50% Limit Organizations Private nonoperating foundation, Contributions to private nonoperating foundations. 2012 tax return booklet , 50% Limit Organizations Private operating foundation, 50% Limit Organizations Property Bargain sales, Bargain Sales Basis, Giving Property That Has Decreased in Value Capital gain, Capital Gain Property Capital gain election, Capital gain property election. 2012 tax return booklet Decreased in value, Giving Property That Has Decreased in Value Future interests, Future Interest in Tangible Personal Property Increased in value, Giving Property That Has Increased in Value Inventory, Food Inventory Ordinary income, Ordinary Income Property Unrelated use, Tangible personal property put to unrelated use. 2012 tax return booklet Publications (see Tax help) Q Qualified charitable distributions, Qualified Charitable Distributions Qualified conservation contribution, Special 50% Limit for Qualified Conservation Contributions Qualified organizations Foreign qualified organizations Canadian, Organizations That Qualify To Receive Deductible Contributions Israeli, Organizations That Qualify To Receive Deductible Contributions Mexican, Organizations That Qualify To Receive Deductible Contributions Types, Organizations That Qualify To Receive Deductible Contributions R Raffle or bingo, Contributions From Which You Benefit Recapture No exempt use, Recapture if no exempt use. 2012 tax return booklet Recapture of deduction of fractional interest in tangible personal property Additional tax, Recapture of deduction. 2012 tax return booklet Records to keep, Records To Keep Reminders Disaster relief, Reminders Reporting, How To Report Retirement home, Contributions From Which You Benefit S Services, value of, Value of Time or Services Split-dollar insurance arrangements, Contributions From Which You Benefit Student, Mutual exchange program. 2012 tax return booklet Exchange program, Mutual exchange program. 2012 tax return booklet Living with you, Student living with you. 2012 tax return booklet Student living with you, Expenses Paid for Student Living With You, Reporting expenses for student living with you. 2012 tax return booklet T Tangible personal property Future interest in, Future Interest in Tangible Personal Property Tax help, How To Get Tax Help Time, value of, Value of Time or Services Token items, Certain membership benefits can be disregarded. 2012 tax return booklet Travel expenses, Travel. 2012 tax return booklet Travel expenses for charitable services, Deductible travel expenses. 2012 tax return booklet Tuition, Contributions From Which You Benefit U Underprivileged youths, Underprivileged youths selected by charity. 2012 tax return booklet Uniforms, Uniforms. 2012 tax return booklet Unrelated use, Unrelated use. 2012 tax return booklet V Volunteers, Out-of-Pocket Expenses in Giving Services W Whaling captain, Expenses of Whaling Captains When to deduct, When To Deduct Prev  Up     Home   More Online Publications
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SOI Tax Stats - Individual Tax Statistics

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Here you will find links to various studies relating to the individual taxpayer.

 

Individual Income Tax Numerous studies which provide statistics on income, deductions, tax, and credits reported on individual Form 1040 income tax returns and associated schedules are available in this area. Find statistics on high income tax returns, income tax rates, nonfarm sole proprietorships, data by geographic areas, and more...

Estate Tax

Estate Tax Statistics OneSheet

This annual study includes information on gross estate and its composition, deductions, and tax; and information on the age, sex, and marital status of decedents. Basic estate tax return data by year in which returns are filed are produced each year. Also included are data on nonresident aliens who had more than $60,000 of assets in the United States. These data come from taxpayers filing Form 706.
International Numerous studies which provide statistics on the individual taxpayer in the international context. Find statistics on foreign recipients of U.S. income, foreign trusts, individual foreign earned income and the foreign tax credit, international boycotts and nonresident alien estate tax returns. These data come from taxpayers filing Forms 706-NA, 1042-S, 1116, 2555, 3520, 5713 and more.
Personal Wealth This periodic study provides estimates of personal wealth of top wealth holders that are generated from estate tax return data using the "estate multiplier" technique, in conjunction with both filing-year and year-of-death estate databases.

Income from Trusts and Estates

Snapshot of Estate and Trust Income Tax Statistics

The U.S. Income Tax Return for Estates and Trusts (Form 1041) is used to report the income, deductions, gains, and losses of estates and trusts, as well as distributions to beneficiaries and income tax liability. Entities are classified into types based on their purpose.  

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Page Last Reviewed or Updated: 24-Mar-2014

The 2012 Tax Return Booklet

2012 tax return booklet Index A Abandonment, Abandonment Accounting method Accrual, Accrual Method Cash, Cash Method Change in, Changes in Methods of Accounting Crop, Crop method. 2012 tax return booklet 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. 2012 tax return booklet Adjusted basis for installment sale, Adjusted basis for installment sale purposes. 2012 tax return booklet Adjusted basis of assets, Adjusted Basis Agricultural activity codes, Schedule F, Reminders Agricultural program payments, Agricultural Program Payments Agricultural structure, defined, Agricultural structure. 2012 tax return booklet Alternative Depreciation System (ADS), Required use of ADS. 2012 tax return booklet , ADS election. 2012 tax return booklet 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. 2012 tax return booklet B Bankruptcy, Bankruptcy. 2012 tax return booklet Barter income, Barter income. 2012 tax return booklet Basis Adjusted, Adjusted basis. 2012 tax return booklet Installment sale, Adjusted basis for installment sale purposes. 2012 tax return booklet Involuntary conversion, Basis for depreciation. 2012 tax return booklet Like-kind exchange, Basis for depreciation. 2012 tax return booklet Partner's basis, Property Distributed From a Partnership or Corporation Replacement property, Basis of replacement property. 2012 tax return booklet 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. 2012 tax return booklet Constructing assets, Constructing assets. 2012 tax return booklet 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. 2012 tax return booklet Uniform capitalization rules, Uniform Capitalization Rules Below-market loans, Below-market loans. 2012 tax return booklet 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. 2012 tax return booklet Casualty, defined, Casualty. 2012 tax return booklet Disaster area losses, Disaster Area Losses Leased property, Leased property. 2012 tax return booklet Livestock, Livestock or produce bought for resale. 2012 tax return booklet , Raised draft, breeding, dairy, or sporting animals. 2012 tax return booklet Reimbursement, Insurance and other reimbursements. 2012 tax return booklet Reporting gains and losses, Reporting Gains and Losses Theft, defined, Theft. 2012 tax return booklet Change in accounting method, Changes in Methods of Accounting Chickens, purchased, Chickens, seeds, and young plants. 2012 tax return booklet Christmas trees, Christmas tree cultivation. 2012 tax return booklet , Christmas trees. 2012 tax return booklet Club dues, Club dues and membership fees. 2012 tax return booklet Comments on publication, Comments and suggestions. 2012 tax return booklet Commodity Futures, Hedging (Commodity Futures) Wages, Noncash wages. 2012 tax return booklet Commodity Credit Corporation (CCC) Loans, Commodity Credit Corporation (CCC) Loans Market gain, Market Gain Community property, Community property. 2012 tax return booklet , Community property. 2012 tax return booklet Computer, software, Computer software. 2012 tax return booklet Condemnation, Casualties, Thefts, and Condemnations, Condemnation Conservation Cost-sharing exclusion, Conservation Expenses District assessments, Assessment by Conservation District Expenses, Conservation Expenses Plans, Conservation plan. 2012 tax return booklet Conservation Reserve Program, Conservation Reserve Program (CRP) payments. 2012 tax return booklet Conservation Reserve Program (CRP), Conservation Reserve Program (CRP) Constructing assets, Constructing assets. 2012 tax return booklet Constructive receipt of income, Constructive receipt. 2012 tax return booklet Contamination, Soil or other environmental contamination. 2012 tax return booklet Contract price, Contract price. 2012 tax return booklet 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. 2012 tax return booklet , 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. 2012 tax return booklet , How To Claim a Credit or Refund, Claiming a Credit Social security and Medicare, Earning credits in 2013. 2012 tax return booklet Social security coverage, How to become insured under social security. 2012 tax return booklet State unemployment tax, Tax rate and credit. 2012 tax return booklet Crew leaders, Crew Leaders Crop Destroyed, Standing crop destroyed by casualty. 2012 tax return booklet Insurance proceeds, Crop Insurance and Crop Disaster Payments Method of accounting, Crop method. 2012 tax return booklet Shares, Rents (Including Crop Shares) Unharvested, Cost of raising unharvested crops. 2012 tax return booklet , Section 1231 transactions. 2012 tax return booklet , Gain or loss. 2012 tax return booklet 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. 2012 tax return booklet Canceled, Cancellation of Debt, Canceled debt excluded from income. 2012 tax return booklet , Cancellation of debt. 2012 tax return booklet , Canceled debt. 2012 tax return booklet Nonrecourse, Amount realized on a nonrecourse debt. 2012 tax return booklet Qualified farm, Qualified Farm Debt Qualified principal residence, Qualified Principal Residence Debt Recourse, Amount realized on a recourse debt. 2012 tax return booklet Depletion, Depletion Depreciation, Claiming the Special Depreciation Allowance ADS election, ADS election. 2012 tax return booklet Conservation assets, Depreciable conservation assets. 2012 tax return booklet Deduction, Overview of Depreciation Incorrect amount deducted, How Do You Correct Depreciation Deductions? Limit for automobiles, Limits for passenger automobiles. 2012 tax return booklet Listed property, Additional Rules for Listed Property Raised livestock, Livestock. 2012 tax return booklet 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. 2012 tax return booklet Depreciation allowed, Basis adjustment for depreciation allowed or allowable. 2012 tax return booklet Direct payments, Direct payments and counter-cyclical payments. 2012 tax return booklet , 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. 2012 tax return booklet Disaster relief payments, Qualified disaster relief payments. 2012 tax return booklet Dispositions, Sale or other disposal of land during 9-year period. 2012 tax return booklet , Gain on sale of farmland. 2012 tax return booklet , 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. 2012 tax return booklet , Easements. 2012 tax return booklet Election ADS depreciation, Electing ADS. 2012 tax return booklet , ADS election. 2012 tax return booklet Amortization Business start-up costs, Business Start-Up Costs Reforestation costs, Reforestation Costs Crop method, Election to use crop method. 2012 tax return booklet Cutting of timber, Election to treat cutting as a sale or exchange. 2012 tax return booklet Deducting conservation expenses, When to Deduct or Capitalize Not excluding cost-sharing payments, Electing not to exclude payments. 2012 tax return booklet Out of installment method, Electing out of the installment method. 2012 tax return booklet Postponing casualty gain, Postponing Gain Postponing reporting crop insurance proceeds, Election to postpone reporting until the following year. 2012 tax return booklet Section 179 expense deduction, How Do You Elect the Deduction? Electronic filing, Reminders Embryo transplants, Transplanted embryo. 2012 tax return booklet Employer identification number, Reminders, Employer identification number (EIN). 2012 tax return booklet Endangered species recovery expenses, Endangered species recovery expenses. 2012 tax return booklet Environmental contamination, Soil or other environmental contamination. 2012 tax return booklet 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). 2012 tax return booklet , Fair market value (FMV). 2012 tax return booklet Family member Business expenses, Special rule for related persons. 2012 tax return booklet Installment sale, Sale to a related person. 2012 tax return booklet Like-kind exchange, Like-kind exchanges between related persons. 2012 tax return booklet Loss on sale or exchange of property, Losses from sales or exchanges between related persons. 2012 tax return booklet Personal-use property, Personal-use property. 2012 tax return booklet Social security coverage, Family Employees Farm Business expenses, Farm Business Expenses Business, defined, Business of Farming Defined, Farm defined. 2012 tax return booklet , Farm. 2012 tax return booklet Income averaging, Income Averaging for Farmers Rental, Farm rental. 2012 tax return booklet Sale of, Sale of a Farm Farmer, Farmer. 2012 tax return booklet 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. 2012 tax return booklet Form 1099-A, Form 1099-A. 2012 tax return booklet , Forms 1099-A and 1099-C. 2012 tax return booklet 1099-C, Cancellation of Debt, Form 1099-C. 2012 tax return booklet , Forms 1099-A and 1099-C. 2012 tax return booklet 1099-G, Market Gain, Payment to More Than One Person 1099-MISC, Reminders, Nonemployee compensation. 2012 tax return booklet 1099-PATR, Form 1099-PATR. 2012 tax return booklet 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. 2012 tax return booklet , Recapture. 2012 tax return booklet , Reporting the exchange. 2012 tax return booklet 4835, Rents (Including Crop Shares) 5213, Using the presumption later. 2012 tax return booklet 6252, Form 6252. 2012 tax return booklet 8822, Reminders 8824, Reporting the exchange. 2012 tax return booklet 8849, Claiming a Refund 8886, Reminders 940, Form 940. 2012 tax return booklet 943, Form 943. 2012 tax return booklet 982, Form 982 I-9, Form I-9. 2012 tax return booklet SS-4, Reminders, Employer identification number (EIN). 2012 tax return booklet SS-5, Obtaining a social security number. 2012 tax return booklet T (Timber), Form T (Timber). 2012 tax return booklet W-2, Form W-2. 2012 tax return booklet W-4, Reminders, New hire reporting. 2012 tax return booklet , Form W-4. 2012 tax return booklet W-4V, Commodity Credit Corporation (CCC) Loans, Crop Insurance and Crop Disaster Payments W-7, Obtaining an individual taxpayer identification number. 2012 tax return booklet Free tax services, How To Get Tax Help, Free help with your tax return. 2012 tax return booklet Fuel tax credit or refund, Fuel tax credit and refund. 2012 tax return booklet , 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). 2012 tax return booklet , Cost related to gifts. 2012 tax return booklet , Property Received as a Gift, Gift. 2012 tax return booklet Going into business, Business Start-Up Costs Grants, disaster relief, Federal disaster relief grants. 2012 tax return booklet Gross profit percentage, Gross profit percentage. 2012 tax return booklet Gross profit, defined, Gross profit. 2012 tax return booklet Guarantee, Debt not payable on demand. 2012 tax return booklet H Health insurance deduction, Self-employed health insurance deduction. 2012 tax return booklet Hedging, Hedging (Commodity Futures) Help (see Tax help) Highway use tax, Highway use tax. 2012 tax return booklet Holding period, Holding period. 2012 tax return booklet Horticultural structure, Horticultural structure. 2012 tax return booklet I Illegal irrigation subsidy, Illegal federal irrigation subsidy. 2012 tax return booklet 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. 2012 tax return booklet , Gross Income From Farming Gross, Gross Income Not-for-profit farming, Not-for-Profit Farming Pasture, Pasture income and rental. 2012 tax return booklet 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. 2012 tax return booklet Inherited property, Inherited Property Insolvency, Insolvency. 2012 tax return booklet Installment sales, Form 6252. 2012 tax return booklet Electing out, Electing out of the installment method. 2012 tax return booklet Farm, sale of, Installment Sale of a Farm Figuring income, Figuring Installment Sale Income Reporting income, Form 6252. 2012 tax return booklet Unstated interest, Unstated interest. 2012 tax return booklet Insurance, Insurance, Self-employed health insurance deduction. 2012 tax return booklet Intangible property, Section 197 Intangibles Interest Expense, Interest Income, Interest income. 2012 tax return booklet Unstated, Unstated interest. 2012 tax return booklet Inventory Items included, Farm Inventory Methods of valuation, Inventory valuation methods. 2012 tax return booklet Involuntary conversions, Involuntary Conversions, Property acquired in a like-kind exchange or involuntary conversion. 2012 tax return booklet , Introduction Irrigation Illegal subsidy, Illegal federal irrigation subsidy. 2012 tax return booklet 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. 2012 tax return booklet 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. 2012 tax return booklet 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. 2012 tax return booklet Prepaid farm supplies, Deduction limit. 2012 tax return booklet Reforestation costs, Reforestation Costs Section 179 expense deduction Automobile, Limits for passenger automobiles. 2012 tax return booklet 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. 2012 tax return booklet Rules, Additional Rules for Listed Property Livestock, Section 1231 transactions. 2012 tax return booklet Casualty and theft losses, Livestock or produce bought for resale. 2012 tax return booklet Crop shares, Crop shares you use to feed livestock. 2012 tax return booklet Depreciation, Livestock. 2012 tax return booklet Diseased, Diseased livestock. 2012 tax return booklet Feed assistance, Feed Assistance and Payments Immature, Immature livestock. 2012 tax return booklet Losses, Loss of livestock. 2012 tax return booklet , Livestock Purchased, Purchased livestock. 2012 tax return booklet Raised, Raised livestock. 2012 tax return booklet Sale of, Sales of Farm Products, Livestock Unit-livestock-price, inventory valuation, Unit-livestock-price method. 2012 tax return booklet Used in a farm business, Livestock used in farm business. 2012 tax return booklet Weather-related sales, Sales Caused by Weather-Related Conditions, Weather-related sales of livestock. 2012 tax return booklet Loans, Commodity Credit Corporation (CCC) Loans, Loan expenses. 2012 tax return booklet 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. 2012 tax return booklet Hobby farming, Not-for-Profit Farming Livestock, Livestock, Diseased livestock. 2012 tax return booklet Nondeductible, Other Nondeductible Items Theft, Casualties, Thefts, and Condemnations Lost income payments, Lost income payments. 2012 tax return booklet Lost property, Mislaid or lost property. 2012 tax return booklet M MACRS property Involuntary conversion, Property acquired in a like-kind exchange or involuntary conversion. 2012 tax return booklet Like-kind exchange, Property acquired in a like-kind exchange or involuntary conversion. 2012 tax return booklet Nontaxable transfer, Property acquired in a nontaxable transfer. 2012 tax return booklet Market gain, reporting, Market Gain Marketing quota penalties, Marketing Quota Penalties Material participation, Landlord Participation in Farming Meals, Meals. 2012 tax return booklet Membership fees, Club dues and membership fees. 2012 tax return booklet Methods of accounting, Accounting Methods Modified ACRS (MACRS) ADS election, ADS election. 2012 tax return booklet Conventions, Which Convention Applies? Depreciation methods, Which Depreciation Method Applies? Exchange, Property acquired in a like-kind exchange or involuntary conversion. 2012 tax return booklet Figuring the deduction, How Is the Depreciation Deduction Figured? Involuntary conversion, Property acquired in a like-kind exchange or involuntary conversion. 2012 tax return booklet Nontaxable transfer, Property acquired in a nontaxable transfer. 2012 tax return booklet Percentage tables, Rules for using the tables. 2012 tax return booklet Property classes, Which Property Class Applies Under GDS? Recovery periods, Which Recovery Period Applies? N New hire reporting, New hire reporting. 2012 tax return booklet Noncapital asset, Noncapital Assets Nontaxable exchanges, Like-Kind Exchanges Nontaxable transfer of MACRS property, Property acquired in a nontaxable transfer. 2012 tax return booklet Not-for-profit farming, Not-for-Profit Farming O Organizational costs, Business start-up and organizational costs. 2012 tax return booklet P Partners, limited, Limited partner. 2012 tax return booklet Partners, retired, Retired partner. 2012 tax return booklet Partners, Spouse, Business Owned and Operated by Spouses. 2012 tax return booklet Partnership, Partnership income or loss. 2012 tax return booklet Passenger automobile, Passenger automobiles. 2012 tax return booklet Pasture income, Pasture income and rental. 2012 tax return booklet 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. 2012 tax return booklet 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. 2012 tax return booklet Extends useful life, Prepayment. 2012 tax return booklet Farm supplies, Prepaid Farm Supplies Livestock feed, Prepaid Livestock Feed Prizes, Prizes. 2012 tax return booklet Produce, Sales of Farm Products Property Changed to business use, Property changed from personal to business or rental use. 2012 tax return booklet Received for services, Property received for services. 2012 tax return booklet Repairs and improvements, How Do You Treat Repairs and Improvements? Section 1231, Section 1231 transactions. 2012 tax return booklet Section 1245, Section 1245 Property Section 1250, Section 1250 Property Section 1252, Section 1252 property. 2012 tax return booklet Section 1255, Section 1255 property. 2012 tax return booklet Tangible personal, Tangible personal property. 2012 tax return booklet Publications (see Tax help) Q Qualified disaster relief payments, Qualified disaster relief payments. 2012 tax return booklet Qualified farm debt, Qualified Farm Debt Qualified joint venture, Qualified joint venture. 2012 tax return booklet Qualified principal residence debt, Qualified Principal Residence Debt R Recapture Amortization, Depreciation and amortization. 2012 tax return booklet Basis reductions, Recapture of basis reductions. 2012 tax return booklet Certain depreciation, Recapture of certain depreciation. 2012 tax return booklet Cost-sharing payments, Recapture. 2012 tax return booklet Depreciation, When Do You Recapture MACRS Depreciation?, Depreciation Recapture, Depreciation recapture. 2012 tax return booklet 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. 2012 tax return booklet Special depreciation allowance, When Must You Recapture an Allowance Recordkeeping, Importance of Records, Meals. 2012 tax return booklet Records on depreciable property, Depreciation Recapture Reforestation costs, Forestation and reforestation costs. 2012 tax return booklet , Reforestation Costs Refund Deduction taken, Refund or reimbursement. 2012 tax return booklet Fuel tax, Fuel tax credit and refund. 2012 tax return booklet , Including the Credit or Refund in Income Reimbursements Casualties and thefts, Casualty and theft losses. 2012 tax return booklet , Casualties and Thefts, Insurance and other reimbursements. 2012 tax return booklet Deduction taken, Refund or reimbursement. 2012 tax return booklet Expenses, Reimbursed expenses. 2012 tax return booklet Feed assistance, Feed Assistance and Payments Real estate taxes, Real estate taxes. 2012 tax return booklet Reforestation expenses, Qualifying costs. 2012 tax return booklet To employees, Reimbursements to employees. 2012 tax return booklet Related persons, Special rule for related persons. 2012 tax return booklet , Losses from sales or exchanges between related persons. 2012 tax return booklet , Special rules for related persons. 2012 tax return booklet , Like-kind exchanges between related persons. 2012 tax return booklet , Sale to a related person. 2012 tax return booklet , Buying replacement property from a related person. 2012 tax return booklet , Related persons. 2012 tax return booklet Rental income, Rents (Including Crop Shares) Rented property, improvements, Improvements to rented property. 2012 tax return booklet Repairs, Repairs and Maintenance Repairs and improvements, How Do You Treat Repairs and Improvements? Repayment of income, Repayment of income. 2012 tax return booklet Replacement Period, Replacement Period Property, Replacement Property Reportable transactions. 2012 tax return booklet , Reminders Repossessions, Foreclosure or Repossession Right-of-way income, Easements and rights-of-way. 2012 tax return booklet S Sale of home, Sale of your home. 2012 tax return booklet 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. 2012 tax return booklet Self-employed health insurance deduction, Self-employed health insurance deduction. 2012 tax return booklet Self-employment tax Community property, Community property. 2012 tax return booklet Deduction, Deduction for employer-equivalent portion of self-employment tax. 2012 tax return booklet How to pay, How To Pay Self-Employment Tax Landlord participation, Landlord Participation in Farming Material participation, Material participation for landlords. 2012 tax return booklet 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. 2012 tax return booklet Share farming, Share farmer. 2012 tax return booklet Tax rates, What's New for 2013 Who must pay, Who Must Pay Self-Employment Tax? Selling expenses, Selling expenses. 2012 tax return booklet Selling price Defined, Selling price. 2012 tax return booklet Reduced, Selling price reduced. 2012 tax return booklet Settlement costs (fees), Settlement costs. 2012 tax return booklet Social security and Medicare Credits of coverage, Earning credits in 2013. 2012 tax return booklet Withholding of tax, Social Security and Medicare Taxes Social security number, Obtaining a social security number. 2012 tax return booklet Software, computer, Computer software. 2012 tax return booklet Soil Conservation, Conservation Expenses Contamination, Soil or other environmental contamination. 2012 tax return booklet 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. 2012 tax return booklet Start-up costs for businesses, Business start-up and organizational costs. 2012 tax return booklet Suggestions for publication, Comments and suggestions. 2012 tax return booklet T Tangible personal property, Tangible personal property. 2012 tax return booklet Tax help, How To Get Tax Help Tax preparation fees, Tax preparation fees. 2012 tax return booklet Tax shelter At-risk limits, At-Risk Limits Defined, Tax shelter. 2012 tax return booklet Tax-free exchanges, Like-Kind Exchanges Taxes Excise, Excise Taxes Federal use, Highway use tax. 2012 tax return booklet General, Taxes Self-employment, Self-Employment Tax State and federal, State and federal income taxes. 2012 tax return booklet State and local general sales, State and local general sales taxes. 2012 tax return booklet Withholding, Federal income tax withholding. 2012 tax return booklet , Social Security and Medicare Taxes, Federal Income Tax Withholding Telephone expense, Telephone expense. 2012 tax return booklet Tenant house expenses, Tenant House Expenses Term interests, Certain term interests in property. 2012 tax return booklet Theft losses, Casualties, Thefts, and Condemnations Timber, Timber. 2012 tax return booklet , 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. 2012 tax return booklet TTY/TDD information, How To Get Tax Help U Uniform capitalization rules Basis of assets, Uniform Capitalization Rules Inventory, Uniform capitalization rules. 2012 tax return booklet Unstated interest, Unstated interest. 2012 tax return booklet W Wages and salaries, Wages and salaries. 2012 tax return booklet Water conservation, Conservation Expenses Water well, Water well. 2012 tax return booklet , Water wells. 2012 tax return booklet Weather-related sales, livestock, Sales Caused by Weather-Related Conditions, Weather-related sales of livestock. 2012 tax return booklet Withholding Income tax, Federal Income Tax Withholding Social security and Medicare tax, Social Security and Medicare Taxes Prev  Up     Home   More Online Publications