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E File 2012 Taxes

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E File 2012 Taxes

E file 2012 taxes 5. E file 2012 taxes   Soil and Water Conservation Expenses Table of Contents Introduction Topics - This chapter discusses: Business of Farming Plan Certification Conservation ExpensesWater well. E file 2012 taxes Assessment by Conservation DistrictAssessment for Depreciable Property 25% Limit on DeductionNet operating loss. E file 2012 taxes When to Deduct or Capitalize Sale of a Farm Introduction If you are in the business of farming, you can choose to deduct certain expenses for: Soil or water conservation, Prevention of erosion of land used in farming, or Endangered species recovery. E file 2012 taxes Otherwise, these are capital expenses that must be added to the basis of the land. E file 2012 taxes (See chapter 6 for information on determining basis. E file 2012 taxes ) Conservation expenses for land in a foreign country do not qualify for this special treatment. E file 2012 taxes The deduction for conservation expenses cannot be more than 25% of your gross income from farming. E file 2012 taxes See 25% Limit on Deduction , later. E file 2012 taxes Although some expenses are not deductible as soil and water conservation expenses, they may be deductible as ordinary and necessary farm expenses. E file 2012 taxes These include interest and taxes, the cost of periodically clearing brush from productive land, the regular removal of sediment from a drainage ditch, and expenses paid or incurred primarily to produce an agricultural crop that may also conserve soil. E file 2012 taxes You must include in income most government payments for approved conservation practices. E file 2012 taxes However, you can exclude some payments you receive under certain cost-sharing conservation programs. E file 2012 taxes For more information, see Agricultural Program Payments in chapter 3. E file 2012 taxes To get the full deduction to which you are entitled, you should maintain your records to clearly distinguish between your ordinary and necessary farm business expenses and your soil and water conservation expenses. E file 2012 taxes Topics - This chapter discusses: Business of farming Plan certification Conservation expenses Assessment by conservation district 25% limit on deduction When to deduct or capitalize Sale of a farm Business of Farming For purposes of soil and water conservation expenses, you are in the business of farming if you cultivate, operate, or manage a farm for profit, either as an owner or a tenant. E file 2012 taxes You are not in the business of farming if you cultivate or operate a farm for recreation or pleasure, rather than for profit. E file 2012 taxes You are not farming if you are engaged only in forestry or the growing of timber. E file 2012 taxes Farm defined. E file 2012 taxes   A farm includes livestock, dairy, poultry, fish, fruit, and truck farms. E file 2012 taxes It also includes plantations, ranches, ranges, and orchards. E file 2012 taxes A fish farm is an area where fish and other marine animals are grown or raised and artificially fed, protected, etc. E file 2012 taxes It does not include an area where they are merely caught or harvested. E file 2012 taxes A plant nursery is a farm for purposes of deducting soil and water conservation expenses. E file 2012 taxes Farm rental. E file 2012 taxes   If you own a farm and receive farm rental payments based on farm production, either in cash or crop shares, you are in the business of farming. E file 2012 taxes If you get cash rental for a farm you own that is not used in farm production, you cannot deduct soil and water conservation expenses for that farm. E file 2012 taxes   If you receive a fixed rental payment that is not based on farm production, you are in the business of farming only if you materially participate in operating or managing the farm. E file 2012 taxes Example. E file 2012 taxes You own a farm in Iowa and live in California. E file 2012 taxes You rent the farm for $175 in cash per acre and do not materially participate in producing or managing production of the crops grown on the farm. E file 2012 taxes You cannot deduct your soil conservation expenses for this farm. E file 2012 taxes You must capitalize the expenses and add them to the basis of the land. E file 2012 taxes     For more information, see Material participation for landlords under Landlord Participation in Farming in chapter 12. E file 2012 taxes Plan Certification You can deduct soil and water conservation expenses only if they are consistent with a plan approved by the Natural Resources Conservation Service (NRCS) of the Department of Agriculture. E file 2012 taxes If no such plan exists, the expenses must be consistent with a soil conservation plan of a comparable state agency. E file 2012 taxes Keep a copy of the plan with your books and records to support your deductions. E file 2012 taxes Conservation plan. E file 2012 taxes   A conservation plan includes the farming conservation practices approved for the area where your farmland is located. E file 2012 taxes There are three types of approved plans. E file 2012 taxes NRCS individual site plans. E file 2012 taxes These plans are issued individually to farmers who request assistance from NRCS to develop a conservation plan designed specifically for their farmland. E file 2012 taxes NRCS county plans. E file 2012 taxes These plans include a listing of farm conservation practices approved for the county where the farmland is located. E file 2012 taxes You can deduct expenses for conservation practices not included on the NRCS county plans only if the practice is a part of an individual site plan. E file 2012 taxes Comparable state agency plans. E file 2012 taxes These plans are approved by state agencies and can be approved individual site plans or county plans. E file 2012 taxes   A list of NRCS conservation programs is available at www. E file 2012 taxes nrcs. E file 2012 taxes usda. E file 2012 taxes gov/programs. E file 2012 taxes Individual site plans can be obtained from NRCS offices and the comparable state agencies. E file 2012 taxes Conservation Expenses You can deduct conservation expenses only for land you or your tenant are using, or have used in the past, for farming. E file 2012 taxes These expenses include, but are not limited to, the following. E file 2012 taxes The treatment or movement of earth, such as: Leveling, Conditioning, Grading, Terracing, Contour furrowing, and Restoration of soil fertility. E file 2012 taxes The construction, control, and protection of: Diversion channels, Drainage ditches, Irrigation ditches, Earthen dams, and Watercourses, outlets, and ponds. E file 2012 taxes The eradication of brush. E file 2012 taxes The planting of windbreaks. E file 2012 taxes You cannot deduct expenses to drain or fill wetlands, or to prepare land for center pivot irrigation systems, as soil and water conservation expenses. E file 2012 taxes These expenses are added to the basis of the land. E file 2012 taxes If you choose to deduct soil and water conservation expenses, you cannot exclude from gross income any cost-sharing payments you receive for those expenses. E file 2012 taxes See chapter 3 for information about payments eligible for the cost-sharing exclusion. E file 2012 taxes New farm or farmland. E file 2012 taxes   If you acquire a new farm or new farmland from someone who was using it in farming immediately before you acquired the land, soil and water conservation expenses you incur on it will be treated as made on land used in farming at the time the expenses were paid or incurred. E file 2012 taxes You can deduct soil and water conservation expenses for this land if your use of it is substantially a continuation of its use in farming. E file 2012 taxes The new farming activity does not have to be the same as the old farming activity. E file 2012 taxes For example, if you buy land that was used for grazing cattle and then prepare it for use as an apple orchard, you can deduct your conservation expenses. E file 2012 taxes Land not used for farming. E file 2012 taxes   If your conservation expenses benefit both land that does not qualify as land used for farming and land that does qualify, you must allocate the expenses between the two types of land. E file 2012 taxes For example, if the expenses benefit 200 acres of your land, but only 120 acres of this land are used for farming, then you can deduct 60% (120 ÷ 200) of the expenses. E file 2012 taxes You can use another method to allocate these expenses if you can clearly show that your method is more reasonable. E file 2012 taxes Depreciable conservation assets. E file 2012 taxes   You generally cannot deduct your expenses for depreciable conservation assets. E file 2012 taxes However, you can deduct certain amounts you pay or incur for an assessment for depreciable property that a soil and water conservation or drainage district levies against your farm. E file 2012 taxes See Assessment for Depreciable Property , later. E file 2012 taxes   You must capitalize expenses to buy, build, install, or improve depreciable structures or facilities. E file 2012 taxes These expenses include those for materials, supplies, wages, fuel, hauling, and moving dirt when making structures such as tanks, reservoirs, pipes, culverts, canals, dams, wells, or pumps composed of masonry, concrete, tile, metal, or wood. E file 2012 taxes You recover your capital investment through annual allowances for depreciation. E file 2012 taxes   You can deduct soil and water conservation expenses for nondepreciable earthen items. E file 2012 taxes Nondepreciable earthen items include certain dams, ponds, and terraces described under Property Having a Determinable Useful Life in chapter 7. E file 2012 taxes Water well. E file 2012 taxes   You cannot deduct the cost of drilling a water well for irrigation and other agricultural purposes as a soil and water conservation expense. E file 2012 taxes It is a capital expense. E file 2012 taxes You recover your cost through depreciation. E file 2012 taxes You also must capitalize your cost for drilling a test hole. E file 2012 taxes If the test hole produces no water and you continue drilling, the cost of the test hole is added to the cost of the producing well. E file 2012 taxes You can recover the total cost through depreciation deductions. E file 2012 taxes   If a test hole, dry hole, or dried-up well (resulting from prolonged lack of rain, for instance) is abandoned, you can deduct your unrecovered cost in the year of abandonment. E file 2012 taxes Abandonment means that all economic benefits from the well are terminated. E file 2012 taxes For example, filling or sealing a well excavation or casing so that all economic benefits from the well are terminated constitutes an abandonment. E file 2012 taxes Endangered species recovery expenses. E file 2012 taxes   If you are in the business of farming and meet other specific requirements, you can choose to deduct the conservation expenses discussed earlier as endangered species recovery expenses. E file 2012 taxes Otherwise, these are capital expenses that must be added to the basis of the land. E file 2012 taxes   The expenses must be paid or incurred for the purpose of achieving site-specific management actions recommended in a recovery plan approved under section 4(f) of the Endangered Species Act of 1973. E file 2012 taxes See Internal Revenue Code section 175 for more information. E file 2012 taxes Assessment by Conservation District In some localities, a soil or water conservation or drainage district incurs expenses for soil or water conservation and levies an assessment against the farmers who benefit from the expenses. E file 2012 taxes You can deduct as a conservation expense amounts you pay or incur for the part of an assessment that: Covers expenses you could deduct if you had paid them directly, or Covers expenses for depreciable property used in the district's business. E file 2012 taxes Assessment for Depreciable Property You generally can deduct as a conservation expense amounts you pay or incur for the part of a conservation or drainage district assessment that covers expenses for depreciable property. E file 2012 taxes This includes items such as pumps, locks, concrete structures (including dams and weir gates), draglines, and similar equipment. E file 2012 taxes The depreciable property must be used in the district's soil and water conservation activities. E file 2012 taxes However, the following limits apply to these assessments. E file 2012 taxes The total assessment limit. E file 2012 taxes The yearly assessment limit. E file 2012 taxes After you apply these limits, the amount you can deduct is added to your other conservation expenses for the year. E file 2012 taxes The total for these expenses is then subject to the 25% of gross income from farming limit on the deduction, discussed later. E file 2012 taxes See Table 5-1 for a brief summary of these limits. E file 2012 taxes Table 5-1. E file 2012 taxes Limits on Deducting an Assessment by a Conservation District for Depreciable Property Total Limit on Deduction for Assessment for Depreciable Property Yearly Limit on Deduction for Assessment for Depreciable Property Yearly Limit for All Conservation Expenses 10% of: $500 + 10% of: 25% of: Total assessment against all members of the district for the property. E file 2012 taxes Your deductible share of the cost to the district for the property. E file 2012 taxes Your gross income from farming. E file 2012 taxes No one taxpayer can deduct more than 10% of the total assessment. E file 2012 taxes Any amount over 10% is a capital expense and is added to the basis of your land. E file 2012 taxes If an assessment is paid in installments, each payment must be prorated between the conservation expense and the capital expense. E file 2012 taxes If the amount you pay or incur for any year is more than the limit, you can deduct for that year only 10% of your deductible share of the cost. E file 2012 taxes You can deduct the remainder in equal amounts over the next 9 tax years. E file 2012 taxes Limit for all conservation expenses, including assessments for depreciable property. E file 2012 taxes Amounts greater than 25% can be carried to the following year and added to that year's expenses. E file 2012 taxes The total is then subject to the 25% of gross income from farming limit in that year. E file 2012 taxes To ensure your deduction is within the deduction limits, keep records to show the following. E file 2012 taxes The total assessment against all members of the district for the depreciable property. E file 2012 taxes Your deductible share of the cost to the district for the depreciable property. E file 2012 taxes Your gross income from farming. E file 2012 taxes Total assessment limit. E file 2012 taxes   You cannot deduct more than 10% of the total amount assessed to all members of the conservation or drainage district for the depreciable property. E file 2012 taxes This applies whether you pay the assessment in one payment or in installments. E file 2012 taxes If your assessment is more than 10% of the total amount assessed, both the following rules apply. E file 2012 taxes The amount over 10% is a capital expense and is added to the basis of your land. E file 2012 taxes If the assessment is paid in installments, each payment must be prorated between the conservation expense and the capital expense. E file 2012 taxes Yearly assessment limit. E file 2012 taxes   The maximum amount you can deduct in any one year is the total of 10% of your deductible share of the cost as explained earlier, plus $500. E file 2012 taxes If the amount you pay or incur is equal to or less than the maximum amount, you can deduct it in the year it is paid or incurred. E file 2012 taxes If the amount you pay or incur is more, you can deduct in that year only 10% of your deductible share of the cost. E file 2012 taxes You can deduct the remainder in equal amounts over the next 9 tax years. E file 2012 taxes Your total conservation expense deduction for each year is also subject to the 25% of gross income from farming limit on the deduction, discussed later. E file 2012 taxes Example 1. E file 2012 taxes This year, the soil conservation district levies and you pay an assessment of $2,400 against your farm. E file 2012 taxes Of the assessment, $1,500 is for digging drainage ditches. E file 2012 taxes You can deduct this part as a soil or conservation expense as if you had paid it directly. E file 2012 taxes The remaining $900 is for depreciable equipment to be used in the district's irrigation activities. E file 2012 taxes The total amount assessed by the district against all its members for the depreciable equipment is $7,000. E file 2012 taxes The total amount you can deduct for the depreciable equipment is limited to 10% of the total amount assessed by the district against all its members for depreciable equipment, or $700. E file 2012 taxes The $200 excess ($900 − $700) is a capital expense you must add to the basis of your farm. E file 2012 taxes To figure the maximum amount you can deduct for the depreciable equipment this year, multiply your deductible share of the total assessment ($700) by 10%. E file 2012 taxes Add $500 to the result for a total of $570. E file 2012 taxes Your deductible share, $700, is greater than the maximum amount deductible in one year, so you can deduct only $70 of the amount you paid or incurred for depreciable property this year (10% of $700). E file 2012 taxes You can deduct the balance at the rate of $70 a year over the next 9 years. E file 2012 taxes You add $70 to the $1,500 portion of the assessment for drainage ditches. E file 2012 taxes You can deduct $1,570 of the $2,400 assessment as a soil and water conservation expense this year, subject to the 25% of gross income from farming limit on the deduction, discussed later. E file 2012 taxes Example 2. E file 2012 taxes Assume the same facts in Example 1 except that $1,850 of the $2,400 assessment is for digging drainage ditches and $550 is for depreciable equipment. E file 2012 taxes The total amount assessed by the district against all its members for depreciable equipment is $5,500. E file 2012 taxes The total amount you can deduct for the depreciable equipment is limited to 10% of this amount, or $550. E file 2012 taxes The maximum amount you can deduct this year for the depreciable equipment is $555 (10% of your deductible share of the total assessment, $55, plus $500). E file 2012 taxes Since your deductible share is less than the maximum amount deductible in one year, you can deduct the entire $550 this year. E file 2012 taxes You can deduct the entire assessment, $2,400, as a soil and water conservation expense this year, subject to the 25% of gross income from farming limit on the deduction, discussed below. E file 2012 taxes Sale or other disposal of land during 9-year period. E file 2012 taxes   If you dispose of the land during the 9-year period for deducting conservation expenses subject to the yearly limit, any amounts you have not yet deducted because of this limit are added to the basis of the property. E file 2012 taxes Death of farmer during 9-year period. E file 2012 taxes   If a farmer dies during the 9-year period, any remaining amounts not yet deducted are deducted in the year of death. E file 2012 taxes 25% Limit on Deduction The total deduction for conservation expenses in any tax year is limited to 25% of your gross income from farming for the year. E file 2012 taxes Gross income from farming. E file 2012 taxes   Gross income from farming is the income you derive in the business of farming from the production of crops, fish, fruits, other agricultural products, or livestock. E file 2012 taxes Gains from sales of draft, breeding, or dairy livestock are included. E file 2012 taxes Gains from sales of assets such as farm machinery, or from the disposition of land, are not included. E file 2012 taxes Carryover of deduction. E file 2012 taxes   If your deductible conservation expenses in any year are more than 25% of your gross income from farming for that year, you can carry the unused deduction over to later years. E file 2012 taxes However, the deduction in any later year is limited to 25% of the gross income from farming for that year as well. E file 2012 taxes Example. E file 2012 taxes In 2012, you have gross income of $32,000 from two farms. E file 2012 taxes During the year, you incurred $10,000 of deductible soil and water conservation expenses for one of the farms. E file 2012 taxes However, your deduction is limited to 25% of $32,000, or $8,000. E file 2012 taxes The $2,000 excess ($10,000 − $8,000) is carried over to 2013 and added to deductible soil and water conservation expenses made in that year. E file 2012 taxes The total of the 2012 carryover plus 2013 expenses is deductible in 2013, subject to the limit of 25% of your gross income from farming in 2013. E file 2012 taxes Any expenses over the limit in that year are carried to 2014 and later years. E file 2012 taxes Net operating loss. E file 2012 taxes   The deduction for soil and water conservation expenses, after applying the 25% limit, is included when figuring a net operating loss (NOL) for the year. E file 2012 taxes If the NOL is carried to another year, the soil and water conservation deduction included in the NOL is not subject to the 25% limit in the year to which it is carried. E file 2012 taxes When to Deduct or Capitalize If you choose to deduct soil and water conservation expenses, you must deduct the total allowable amount on your tax return for the first year you pay or incur these expenses. E file 2012 taxes If you do not choose to deduct the expenses, you must capitalize them. E file 2012 taxes Change of method. E file 2012 taxes   If you want to change your method for the treatment of soil and water conservation expenses, or you want to treat the expenses for a particular project or a single farm in a different manner, you must get the approval of the IRS. E file 2012 taxes To get this approval, submit a written request by the due date of your return for the first tax year you want the new method to apply. E file 2012 taxes You or your authorized representative must sign the request. E file 2012 taxes   The request must include the following information. E file 2012 taxes Your name and address. E file 2012 taxes The first tax year the method or change of method is to apply. E file 2012 taxes Whether the method or change of method applies to all your soil and water conservation expenses or only to those for a particular project or farm. E file 2012 taxes If the method or change of method does not apply to all your expenses, identify the project or farm to which the expenses apply. E file 2012 taxes The total expenses you paid or incurred in the first tax year the method or change of method is to apply. E file 2012 taxes A statement that you will account separately in your books for the expenses to which this method or change of method relates. E file 2012 taxes Send your request to the following  address. E file 2012 taxes  Department of the Treasury Internal Revenue Service Center Cincinnati, OH 45999  For more information, see Change in  Accounting Method in chapter 2. E file 2012 taxes Sale of a Farm If you sell your farm, you cannot adjust the basis of the land at the time of the sale for any unused carryover of soil and water conservation expenses (except for deductions of assessments for depreciable property, discussed earlier). E file 2012 taxes However, if you acquire another farm and return to the business of farming, you can start taking deductions again for the unused carryovers. E file 2012 taxes Gain on sale of farmland. E file 2012 taxes   If you held the land 5 years or less before you sold it, gain on the sale of the land is treated as ordinary income up to the amount you previously deducted for soil and water conservation expenses. E file 2012 taxes If you held the land less than 10 but more than 5 years, the gain is treated as ordinary income up to a specified percentage of the previous deductions. E file 2012 taxes See Section 1252 property under Other Gains in chapter 9. E file 2012 taxes Prev  Up  Next   Home   More Online Publications
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Helpful resources: Publications, articles, YouTube videos and other identity theft related outreach

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Fact Sheets

  • FS-2013-4, IRS Criminal Investigation efforts is available on IRS fact sheet
  • FS-2013-3, Tips for Taxpayers, Victims about Identity Theft and Tax Returns
  • FS-2013-2, IRS Combats Identity Theft and Refund Fraud on Many Fronts
  • FS-2012-7, Protect Yourself from Identity Theft
  • FS-2008-09, Identity Theft E-mail Scams a Growing Problem

Publications

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  • IR-2012-29 - Tax Scam Warning: Beware of Phony Refund Scheme Abusing Popular College Tax Credit; Senior Citizens, Working Families and Church Members Are Targets
  • IR-2012-23 - IRS Releases the Dirty Dozen Tax Scams for 2012
  • IR-2011-73 - IRS Urges Taxpayers to Avoid Becoming Victims of Tax Scams
  • IR-2009-71 - IRS Alerts Public to New Identity Theft Scams

Tax Tips

  • 2012-03 - Seven Tips to Help Taxpayers Avoid Phony Refund Schemes Abusing Popular College Tax Credit
  • 2012-02 - Dirty Dozen Tax Scams
  • 2012-01 - Top Tips Every Taxpayer Should Know about Identity Theft
  • 2012-08 - Don’t be Scammed by Cyber Criminals

Additional IRS.gov resources

  • IR-2013-17, IRS Intensifies National Crackdown on Identity Theft; Part of Wider Effort to Protect Taxpayers, Prevent Refund Fraud
  • Taxpayer Guide to Identity Theft: One-page guide for identity theft victims
  • How to report and identify phishing, email scams and bogus IRS Web sites.
  • If you have tried to resolve a tax problem with the IRS and are still experiencing economic harm, you may be eligible for Taxpayer Advocate Service assistance.
  • Internal Revenue Manual 10.5.3 (Identity Protection Program) - Procedural guidance on issues related to identity theft
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The E File 2012 Taxes

E file 2012 taxes There are three ways you can request an automatic extension of time to file a U.S. individual income tax return: (1) you can electronically file Form 4868 (PDF), Application For Automatic Extension of Time To File U.S. Individual Tax Return; (2) you can pay all or part of your estimated income tax due using a credit or debit card or by using the Electronic Federal Tax Payment System (EFTPS); or (3) you can file a paper Form 4868 by mail. E file 2012 taxes E file 2012 taxes If you file your Form 4868 electronically you will receive an acknowledgement or confirmation number for your records and you do not need to mail in Form 4868. If you need to pay additional taxes when filing Form 4868 electronically, you may do so through the outside service provider or through e-file. You can refer to your tax software or tax professional for ways to file electronically using e-file services. Several companies offer free filing of Form 4868 through the Free File program that you can access on the IRS.gov website. If you wish to file electronically, be sure to have a copy of last year's tax return. You will be asked to provide the adjusted gross income (AGI) from the return for taxpayer verification. E file 2012 taxes E file 2012 taxes A second way of requesting an automatic extension of time to file your individual income tax return is to pay part or your entire estimated income tax due by credit card or debit card or by using EFTPS. You may pay by phone or Internet through one of the service providers listed on Form 4868. Each service provider will charge a convenience fee based on the amount of the tax payment. At the completion of the transaction, you will receive a confirmation number for your records. E file 2012 taxes E file 2012 taxes Finally, you can request an automatic extension of time to file your individual income tax return by completing paper Form 4868 and mailing it to the appropriate address provided on the form. E file 2012 taxes E file 2012 taxes Please be aware that an extension of time to file is NOT an extension of time to pay.