Filing Your Taxes Online is Fast, Easy and Secure.
Start now and receive your tax refund in as little as 7 days.

1. Get Answers

Your online questions are customized to your unique tax situation.

2. Maximize your Refund

Find tax credits for everything from school tuition to buying a hybri

3. E-File for FREE

E-file free with direct deposit to get your refund in as few as 7 days.

Filing your taxes with paper mail can be difficult and it could take weeks for your refund to arrive. IRS e-file is easy, fast and secure. There is no paperwork going to the IRS so tax refunds can be processed in as little as 7 days with direct deposit. As you prepare your taxes online, you can see your tax refund in real time.

FREE audit support and representation from an enrolled agent – NEW and only from H&R Block

Need To File 2011 Tax Return

2012 Tax ReturnFree Online State TaxesFree 1040File Tax Extension For 2011Irs Form 1040 EzH&r FreeIrs Gov Free File 20112014 1040ez FormMilitary Tax HelpHow To Amend A State Tax ReturnTax Forms For 2012Filing A Amended Tax Return Form 1040xAmended Federal Tax Return 2011Freetaxusa 2012Federal 1040 Ez Form1040 ComTax Table For 1040ez FormTax For 2012File Back TaxesFree Tax Usa 20102009 Federal Tax FormsFree Tax Filing For MilitaryIrs 2012 Tax Forms 1040ez InstructionsMy Free Taxes.comFree State Tax FilingState Tax Filing FormsMy Free TaxH&r Block Free Tax File 2012Free Tax E File1040ez Illinois State Income Tax FormI Need To Print A Free 1040x FormAmend Taxes Online1040ez20131040 EzIrs Gov EfileDeadline For Filing 2010 TaxesFile State Income Tax OnlyFiling Income Tax ReturnIrs Form 1040ez 2014Taxact 2011 Tax Return

Need To File 2011 Tax Return

Need to file 2011 tax return 2. Need to file 2011 tax return   Accounting Periods and Methods Table of Contents Introduction Useful Items - You may want to see: Accounting Periods Accounting MethodsCash Method Accrual Method Combination Method Inventories Uniform Capitalization Rules Special Methods Change in Accounting Method Introduction You must figure your taxable income and file an income tax return for an annual accounting period called a tax year. Need to file 2011 tax return Also, you must consistently use an accounting method that clearly shows your income and expenses for the tax year. Need to file 2011 tax return Useful Items - You may want to see: Publication 538 Accounting Periods and Methods See chapter 12 for information about getting publications and forms. Need to file 2011 tax return Accounting Periods When preparing a statement of income and expenses (generally your income tax return), you must use your books and records for a specific interval of time called an accounting period. Need to file 2011 tax return The annual accounting period for your income tax return is called a tax year. Need to file 2011 tax return You can use one of the following tax years. Need to file 2011 tax return A calendar tax year. Need to file 2011 tax return A fiscal tax year. Need to file 2011 tax return Unless you have a required tax year, you adopt a tax year by filing your first income tax return using that tax year. Need to file 2011 tax return A required tax year is a tax year required under the Internal Revenue Code or the Income Tax Regulations. Need to file 2011 tax return Calendar tax year. Need to file 2011 tax return   A calendar tax year is 12 consecutive months beginning January 1 and ending December 31. Need to file 2011 tax return   You must adopt the calendar tax year if any of the following apply. Need to file 2011 tax return You do not keep books. Need to file 2011 tax return You have no annual accounting period. Need to file 2011 tax return Your present tax year does not qualify as a fiscal year. Need to file 2011 tax return Your use of the calendar tax year is required under the Internal Revenue Code or the Income Tax Regulations. Need to file 2011 tax return   If you filed your first income tax return using the calendar tax year and you later begin business as a sole proprietor, you must continue to use the calendar tax year unless you get IRS approval to change it or are otherwise allowed to change it without IRS approval. Need to file 2011 tax return For more information, see Change in tax year, later. Need to file 2011 tax return   If you adopt the calendar tax year, you must maintain your books and records and report your income and expenses for the period from January 1 through December 31 of each year. Need to file 2011 tax return Fiscal tax year. Need to file 2011 tax return   A fiscal tax year is 12 consecutive months ending on the last day of any month except December. Need to file 2011 tax return A 52-53-week tax year is a fiscal tax year that varies from 52 to 53 weeks but does not have to end on the last day of a month. Need to file 2011 tax return   If you adopt a fiscal tax year, you must maintain your books and records and report your income and expenses using the same tax year. Need to file 2011 tax return   For more information on a fiscal tax year, including a 52-53-week tax year, see Publication 538. Need to file 2011 tax return Change in tax year. Need to file 2011 tax return   Generally, you must file Form 1128, Application To Adopt, Change, or Retain a Tax Year, to request IRS approval to change your tax year. Need to file 2011 tax return See the Instructions for Form 1128 for exceptions. Need to file 2011 tax return If you qualify for an automatic approval request, a user fee is not required. Need to file 2011 tax return If you do not qualify for automatic approval, a ruling must be requested. Need to file 2011 tax return See the instructions for Form 1128 for information about user fees if you are requesting a ruling. Need to file 2011 tax return Accounting Methods An accounting method is a set of rules used to determine when and how income and expenses are reported. Need to file 2011 tax return Your accounting method includes not only the overall method of accounting you use, but also the accounting treatment you use for any material item. Need to file 2011 tax return You choose an accounting method for your business when you file your first income tax return that includes a Schedule C for the business. Need to file 2011 tax return After that, if you want to change your accounting method, you must generally get IRS approval. Need to file 2011 tax return See Change in Accounting Method, later. Need to file 2011 tax return Kinds of methods. Need to file 2011 tax return   Generally, you can use any of the following accounting methods. Need to file 2011 tax return Cash method. Need to file 2011 tax return An accrual method. Need to file 2011 tax return Special methods of accounting for certain items of income and expenses. Need to file 2011 tax return Combination method using elements of two or more of the above. Need to file 2011 tax return You must use the same accounting method to figure your taxable income and to keep your books. Need to file 2011 tax return Also, you must use an accounting method that clearly shows your income. Need to file 2011 tax return Business and personal items. Need to file 2011 tax return   You can account for business and personal items under different accounting methods. Need to file 2011 tax return For example, you can figure your business income under an accrual method, even if you use the cash method to figure personal items. Need to file 2011 tax return Two or more businesses. Need to file 2011 tax return   If you have two or more separate and distinct businesses, you can use a different accounting method for each if the method clearly reflects the income of each business. Need to file 2011 tax return They are separate and distinct only if you maintain complete and separate books and records for each business. Need to file 2011 tax return Cash Method Most individuals and many sole proprietors with no inventory use the cash method because they find it easier to keep cash method records. Need to file 2011 tax return However, if an inventory is necessary to account for your income, you must generally use an accrual method of accounting for sales and purchases. Need to file 2011 tax return For more information, see Inventories, later. Need to file 2011 tax return Income Under the cash method, include in your gross income all items of income you actually or constructively receive during your tax year. Need to file 2011 tax return If you receive property or services, you must include their fair market value in income. Need to file 2011 tax return Example. Need to file 2011 tax return On December 30, 2012, Mrs. Need to file 2011 tax return Sycamore sent you a check for interior decorating services you provided to her. Need to file 2011 tax return You received the check on January 2, 2013. Need to file 2011 tax return You must include the amount of the check in income for 2013. Need to file 2011 tax return Constructive receipt. Need to file 2011 tax return   You have constructive receipt of income when an amount is credited to your account or made available to you without restriction. Need to file 2011 tax return You do not need to have possession of it. Need to file 2011 tax return If you authorize someone to be your agent and receive income for you, you are treated as having received it when your agent received it. Need to file 2011 tax return Example. Need to file 2011 tax return Interest is credited to your bank account in December 2013. Need to file 2011 tax return You do not withdraw it or enter it into your passbook until 2014. Need to file 2011 tax return You must include it in your gross income for 2013. Need to file 2011 tax return Delaying receipt of income. Need to file 2011 tax return   You cannot hold checks or postpone taking possession of similar property from one tax year to another to avoid paying tax on the income. Need to file 2011 tax return You must report the income in the year the property is received or made available to you without restriction. Need to file 2011 tax return Example. Need to file 2011 tax return Frances Jones, a service contractor, was entitled to receive a $10,000 payment on a contract in December 2013. Need to file 2011 tax return She was told in December that her payment was available. Need to file 2011 tax return At her request, she was not paid until January 2014. Need to file 2011 tax return She must include this payment in her 2013 income because it was constructively received in 2013. Need to file 2011 tax return Checks. Need to file 2011 tax return   Receipt of a valid check by the end of the tax year is constructive receipt of income in that year, even if you cannot cash or deposit the check until the following year. Need to file 2011 tax return Example. Need to file 2011 tax return Dr. Need to file 2011 tax return Redd received a check for $500 on December 31, 2013, from a patient. Need to file 2011 tax return She could not deposit the check in her business account until January 2, 2014. Need to file 2011 tax return She must include this fee in her income for 2013. Need to file 2011 tax return Debts paid by another person or canceled. Need to file 2011 tax return   If your debts are paid by another person or are canceled by your creditors, you may have to report part or all of this debt relief as income. Need to file 2011 tax return If you receive income in this way, you constructively receive the income when the debt is canceled or paid. Need to file 2011 tax return For more information, see Canceled Debt under Kinds of Income in chapter 5. Need to file 2011 tax return Repayment of income. Need to file 2011 tax return   If you include an amount in income and in a later year you have to repay all or part of it, you can usually deduct the repayment in the year in which you make it. Need to file 2011 tax return If the amount you repay is over $3,000, a special rule applies. Need to file 2011 tax return For details about the special rule, see Repayments in chapter 11 of Publication 535, Business Expenses. Need to file 2011 tax return Expenses Under the cash method, you generally deduct expenses in the tax year in which you actually pay them. Need to file 2011 tax return This includes business expenses for which you contest liability. Need to file 2011 tax return However, you may not be able to deduct an expense paid in advance or you may be required to capitalize certain costs, as explained later under Uniform Capitalization Rules. Need to file 2011 tax return Expenses paid in advance. Need to file 2011 tax return   You can deduct an expense you pay in advance only in the year to which it applies. Need to file 2011 tax return Example. Need to file 2011 tax return You are a calendar year taxpayer and you pay $1,000 in 2013 for a business insurance policy effective for one year, beginning July 1. Need to file 2011 tax return You can deduct $500 in 2013 and $500 in 2014. Need to file 2011 tax return Accrual Method Under an accrual method of accounting, you generally report income in the year earned and deduct or capitalize expenses in the year incurred. Need to file 2011 tax return The purpose of an accrual method of accounting is to match income and expenses in the correct year. Need to file 2011 tax return Income—General Rule Under an accrual method, you generally include an amount in your gross income for the tax year in which all events that fix your right to receive the income have occurred and you can determine the amount with reasonable accuracy. Need to file 2011 tax return Example. Need to file 2011 tax return You are a calendar year accrual method taxpayer. Need to file 2011 tax return You sold a computer on December 28, 2013. Need to file 2011 tax return You billed the customer in the first week of January 2014, but you did not receive payment until February 2014. Need to file 2011 tax return You must include the amount received for the computer in your 2013 income. Need to file 2011 tax return Income—Special Rules The following are special rules that apply to advance payments, estimating income, and changing a payment schedule for services. Need to file 2011 tax return Estimated income. Need to file 2011 tax return   If you include a reasonably estimated amount in gross income, and later determine the exact amount is different, take the difference into account in the tax year in which you make the determination. Need to file 2011 tax return Change in payment schedule for services. Need to file 2011 tax return   If you perform services for a basic rate specified in a contract, you must accrue the income at the basic rate, even if you agree to receive payments at a lower rate until you complete the services and then receive the difference. Need to file 2011 tax return Advance payments for services. Need to file 2011 tax return   Generally, you report an advance payment for services to be performed in a later tax year as income in the year you receive the payment. Need to file 2011 tax return However, if you receive an advance payment for services you agree to perform by the end of the next tax year, you can elect to postpone including the advance payment in income until the next tax year. Need to file 2011 tax return However, you cannot postpone including any payment beyond that tax year. Need to file 2011 tax return   For more information, see Advance Payment for Services under Accrual Method in Publication 538. Need to file 2011 tax return That publication also explains special rules for reporting the following types of income. Need to file 2011 tax return Advance payments for service agreements. Need to file 2011 tax return Prepaid rent. Need to file 2011 tax return Advance payments for sales. Need to file 2011 tax return   Special rules apply to including income from advance payments on agreements for future sales or other dispositions of goods you hold primarily for sale to your customers in the ordinary course of your business. Need to file 2011 tax return If the advance payments are for contracts involving both the sale and service of goods, it may be necessary to treat them as two agreements. Need to file 2011 tax return An agreement includes a gift certificate that can be redeemed for goods. Need to file 2011 tax return Treat amounts that are due and payable as amounts you received. Need to file 2011 tax return   You generally include an advance payment in income for the tax year in which you receive it. Need to file 2011 tax return However, you can use an alternative method. Need to file 2011 tax return For information about the alternative method, see Publication 538. Need to file 2011 tax return Expenses Under an accrual method of accounting, you generally deduct or capitalize a business expense when both the following apply. Need to file 2011 tax return The all-events test has been met. Need to file 2011 tax return The test has been met when: All events have occurred that fix the fact of liability, and The liability can be determined with reasonable accuracy. Need to file 2011 tax return Economic performance has occurred. Need to file 2011 tax return Economic performance. Need to file 2011 tax return   You generally cannot deduct or capitalize a business expense until economic performance occurs. Need to file 2011 tax return If your expense is for property or services provided to you, or for your use of property, economic performance occurs as the property or services are provided or as the property is used. Need to file 2011 tax return If your expense is for property or services you provide to others, economic performance occurs as you provide the property or services. Need to file 2011 tax return An exception allows certain recurring items to be treated as incurred during a tax year even though economic performance has not occurred. Need to file 2011 tax return For more information on economic performance, see Economic Performance under Accrual Method in Publication 538. Need to file 2011 tax return Example. Need to file 2011 tax return You are a calendar year taxpayer and use an accrual method of accounting. Need to file 2011 tax return You buy office supplies in December 2013. Need to file 2011 tax return You receive the supplies and the bill in December, but you pay the bill in January 2014. Need to file 2011 tax return You can deduct the expense in 2013 because all events that fix the fact of liability have occurred, the amount of the liability could be reasonably determined, and economic performance occurred in that year. Need to file 2011 tax return Your office supplies may qualify as a recurring expense. Need to file 2011 tax return In that case, you can deduct them in 2013 even if the supplies are not delivered until 2014 (when economic performance occurs). Need to file 2011 tax return Keeping inventories. Need to file 2011 tax return   When the production, purchase, or sale of merchandise is an income-producing factor in your business, you must generally take inventories into account at the beginning and the end of your tax year. Need to file 2011 tax return If you must account for an inventory, you must generally use an accrual method of accounting for your purchases and sales. Need to file 2011 tax return For more information, see Inventories , later. Need to file 2011 tax return Special rule for related persons. Need to file 2011 tax return   You cannot deduct business expenses and interest owed to a related person who uses the cash method of accounting until you make the payment and the corresponding amount is includible in the related person's gross income. Need to file 2011 tax return Determine the relationship, for this rule, as of the end of the tax year for which the expense or interest would otherwise be deductible. Need to file 2011 tax return If a deduction is not allowed under this rule, the rule will continue to apply even if your relationship with the person ends before the expense or interest is includible in the gross income of that person. Need to file 2011 tax return   Related persons include members of your immediate family, including only brothers and sisters (either whole or half), your spouse, ancestors, and lineal descendants. Need to file 2011 tax return For a list of other related persons, see section 267 of the Internal Revenue Code. Need to file 2011 tax return Combination Method You can generally use any combination of cash, accrual, and special methods of accounting if the combination clearly shows your income and expenses and you use it consistently. Need to file 2011 tax return However, the following restrictions apply. Need to file 2011 tax return If an inventory is necessary to account for your income, you must generally use an accrual method for purchases and sales. Need to file 2011 tax return (See, however, Inventories, later. Need to file 2011 tax return ) You can use the cash method for all other items of income and expenses. Need to file 2011 tax return If you use the cash method for figuring your income, you must use the cash method for reporting your expenses. Need to file 2011 tax return If you use an accrual method for reporting your expenses, you must use an accrual method for figuring your income. Need to file 2011 tax return If you use a combination method that includes the cash method, treat that combination method as the cash method. Need to file 2011 tax return Inventories Generally, if you produce, purchase, or sell merchandise in your business, you must keep an inventory and use the accrual method for purchases and sales of merchandise. Need to file 2011 tax return However, the following taxpayers can use the cash method of accounting even if they produce, purchase, or sell merchandise. Need to file 2011 tax return These taxpayers can also account for inventoriable items as materials and supplies that are not incidental (discussed later). Need to file 2011 tax return A qualifying taxpayer under Revenue Procedure 2001-10 in Internal Revenue Bulletin 2001-2. Need to file 2011 tax return A qualifying small business taxpayer under Revenue Procedure 2002-28 in Internal Revenue Bulletin 2002-18. Need to file 2011 tax return Qualifying taxpayer. Need to file 2011 tax return   You are a qualifying taxpayer if: Your average annual gross receipts for each prior tax year ending on or after December 17, 1998, is $1 million or less. Need to file 2011 tax return (Your average annual gross receipts for a tax year is figured by adding the gross receipts for that tax year and the 2 preceding tax years and dividing by 3. Need to file 2011 tax return ) Your business is not a tax shelter, as defined under section 448(d)(3) of the Internal Revenue Code. Need to file 2011 tax return Qualifying small business taxpayer. Need to file 2011 tax return   You are a qualifying small business taxpayer if: Your average annual gross receipts for each prior tax year ending on or after December 31, 2000, is more than $1 million but not more than $10 million. Need to file 2011 tax return (Your average annual gross receipts for a tax year is figured by adding the gross receipts for that tax year and the 2 preceding tax years and dividing the total by 3. Need to file 2011 tax return ) You are not prohibited from using the cash method under section 448 of the Internal Revenue Code. Need to file 2011 tax return Your principal business activity is an eligible business (described in Publication 538 and Revenue Procedure 2002-28). Need to file 2011 tax return Business not owned or not in existence for 3 years. Need to file 2011 tax return   If you did not own your business for all of the 3-tax-year period used in figuring your average annual gross receipts, include the period of any predecessor. Need to file 2011 tax return If your business has not been in existence for the 3-tax-year period, base your average on the period it has existed including any short tax years, annualizing the short tax year's gross receipts. Need to file 2011 tax return Materials and supplies that are not incidental. Need to file 2011 tax return   If you account for inventoriable items as materials and supplies that are not incidental, you will deduct the cost of the items you would otherwise include in inventory in the year you sell the items, or the year you pay for them, whichever is later. Need to file 2011 tax return If you are a producer, you can use any reasonable method to estimate the raw material in your work in process and finished goods on hand at the end of the year to determine the raw material used to produce finished goods that were sold during the year. Need to file 2011 tax return Changing accounting method. Need to file 2011 tax return   If you are a qualifying taxpayer or qualifying small business taxpayer and want to change to the cash method or to account for inventoriable items as non-incidental materials and supplies, you must file Form 3115, Application for Change in Accounting Method. Need to file 2011 tax return See Change in Accounting Method, later. Need to file 2011 tax return More information. Need to file 2011 tax return    For more information about the qualifying taxpayer exception, see Revenue Procedure 2001-10 in Internal Revenue Bulletin 2001-2. Need to file 2011 tax return For more information about the qualifying small business taxpayer exception, see Revenue Procedure 2002-28 in Internal Revenue Bulletin 2002-18. Need to file 2011 tax return Items included in inventory. Need to file 2011 tax return   If you are required to account for inventories, include the following items when accounting for your inventory. Need to file 2011 tax return Merchandise or stock in trade. Need to file 2011 tax return Raw materials. Need to file 2011 tax return Work in process. Need to file 2011 tax return Finished products. Need to file 2011 tax return Supplies that physically become a part of the item intended for sale. Need to file 2011 tax return Valuing inventory. Need to file 2011 tax return   You must value your inventory at the beginning and end of each tax year to determine your cost of goods sold (Schedule C, line 42). Need to file 2011 tax return To determine the value of your inventory, you need a method for identifying the items in your inventory and a method for valuing these items. Need to file 2011 tax return   Inventory valuation rules cannot be the same for all kinds of businesses. Need to file 2011 tax return The method you use to value your inventory must conform to generally accepted accounting principles for similar businesses and must clearly reflect income. Need to file 2011 tax return Your inventory practices must be consistent from year to year. Need to file 2011 tax return More information. Need to file 2011 tax return   For more information about inventories, see Publication 538. Need to file 2011 tax return Uniform Capitalization Rules Under the uniform capitalization rules, you must capitalize the direct costs and part of the indirect costs for production or resale activities. Need to file 2011 tax return Include these costs in the basis of property you produce or acquire for resale, rather than claiming them as a current deduction. Need to file 2011 tax return You recover the costs through depreciation, amortization, or cost of goods sold when you use, sell, or otherwise dispose of the property. Need to file 2011 tax return Activities subject to the uniform capitalization rules. Need to file 2011 tax return   You may be subject to the uniform capitalization rules if you do any of the following, unless the property is produced for your use other than in a business or an activity carried on for profit. Need to file 2011 tax return Produce real or tangible personal property. Need to file 2011 tax return For this purpose, tangible personal property includes a film, sound recording, video tape, book, or similar property. Need to file 2011 tax return Acquire property for resale. Need to file 2011 tax return Exceptions. Need to file 2011 tax return   These rules do not apply to the following property. Need to file 2011 tax return Personal property you acquire for resale if your average annual gross receipts are $10 million or less. Need to file 2011 tax return Property you produce if you meet either of the following conditions. Need to file 2011 tax return Your indirect costs of producing the property are $200,000 or less. Need to file 2011 tax return You use the cash method of accounting and do not account for inventories. Need to file 2011 tax return For more information, see Inventories, earlier. Need to file 2011 tax return Special Methods There are special methods of accounting for certain items of income or expense. Need to file 2011 tax return These include the following. Need to file 2011 tax return Amortization, discussed in chapter 8 of Publication 535, Business Expenses. Need to file 2011 tax return Bad debts, discussed in chapter 10 of Publication 535. Need to file 2011 tax return Depletion, discussed in chapter 9 of Publication 535. Need to file 2011 tax return Depreciation, discussed in Publication 946, How To Depreciate Property. Need to file 2011 tax return Installment sales, discussed in Publication 537, Installment Sales. Need to file 2011 tax return Change in Accounting Method Once you have set up your accounting method, you must generally get IRS approval before you can change to another method. Need to file 2011 tax return A change in your accounting method includes a change in: Your overall method, such as from cash to an accrual method, and Your treatment of any material item. Need to file 2011 tax return To get approval, you must file Form 3115, Application for Change in Accounting Method. Need to file 2011 tax return You can get IRS approval to change an accounting method under either the automatic change procedures or the advance consent request procedures. Need to file 2011 tax return You may have to pay a user fee. Need to file 2011 tax return For more information, see the form instructions. Need to file 2011 tax return Automatic change procedures. Need to file 2011 tax return   Certain taxpayers can presume to have IRS approval to change their method of accounting. Need to file 2011 tax return The approval is granted for the tax year for which the taxpayer requests a change (year of change), if the taxpayer complies with the provisions of the automatic change procedures. Need to file 2011 tax return No user fee is required for an application filed under an automatic change procedure generally covered in Revenue Procedure 2002-9. Need to file 2011 tax return   Generally, you must use Form 3115 to request an automatic change. Need to file 2011 tax return For more information, see the Instructions for Form 3115. Need to file 2011 tax return Prev  Up  Next   Home   More Online Publications
Español

The Need To File 2011 Tax Return

Need to file 2011 tax return Index A Abandonment, Abandonment Accounting method Accrual, Accrual Method Cash, Cash Method Change in, Changes in Methods of Accounting Crop, Crop method. Need to file 2011 tax return 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. Need to file 2011 tax return Adjusted basis for installment sale, Adjusted basis for installment sale purposes. Need to file 2011 tax return Adjusted basis of assets, Adjusted Basis Agricultural activity codes, Schedule F, Reminders Agricultural program payments, Agricultural Program Payments Agricultural structure, defined, Agricultural structure. Need to file 2011 tax return Alternative Depreciation System (ADS), Required use of ADS. Need to file 2011 tax return , ADS election. Need to file 2011 tax return 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. Need to file 2011 tax return B Bankruptcy, Bankruptcy. Need to file 2011 tax return Barter income, Barter income. Need to file 2011 tax return Basis Adjusted, Adjusted basis. Need to file 2011 tax return Installment sale, Adjusted basis for installment sale purposes. Need to file 2011 tax return Involuntary conversion, Basis for depreciation. Need to file 2011 tax return Like-kind exchange, Basis for depreciation. Need to file 2011 tax return Partner's basis, Property Distributed From a Partnership or Corporation Replacement property, Basis of replacement property. Need to file 2011 tax return 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. Need to file 2011 tax return Constructing assets, Constructing assets. Need to file 2011 tax return 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. Need to file 2011 tax return Uniform capitalization rules, Uniform Capitalization Rules Below-market loans, Below-market loans. Need to file 2011 tax return 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. Need to file 2011 tax return Casualty, defined, Casualty. Need to file 2011 tax return Disaster area losses, Disaster Area Losses Leased property, Leased property. Need to file 2011 tax return Livestock, Livestock or produce bought for resale. Need to file 2011 tax return , Raised draft, breeding, dairy, or sporting animals. Need to file 2011 tax return Reimbursement, Insurance and other reimbursements. Need to file 2011 tax return Reporting gains and losses, Reporting Gains and Losses Theft, defined, Theft. Need to file 2011 tax return Change in accounting method, Changes in Methods of Accounting Chickens, purchased, Chickens, seeds, and young plants. Need to file 2011 tax return Christmas trees, Christmas tree cultivation. Need to file 2011 tax return , Christmas trees. Need to file 2011 tax return Club dues, Club dues and membership fees. Need to file 2011 tax return Comments on publication, Comments and suggestions. Need to file 2011 tax return Commodity Futures, Hedging (Commodity Futures) Wages, Noncash wages. Need to file 2011 tax return Commodity Credit Corporation (CCC) Loans, Commodity Credit Corporation (CCC) Loans Market gain, Market Gain Community property, Community property. Need to file 2011 tax return , Community property. Need to file 2011 tax return Computer, software, Computer software. Need to file 2011 tax return Condemnation, Casualties, Thefts, and Condemnations, Condemnation Conservation Cost-sharing exclusion, Conservation Expenses District assessments, Assessment by Conservation District Expenses, Conservation Expenses Plans, Conservation plan. Need to file 2011 tax return Conservation Reserve Program, Conservation Reserve Program (CRP) payments. Need to file 2011 tax return Conservation Reserve Program (CRP), Conservation Reserve Program (CRP) Constructing assets, Constructing assets. Need to file 2011 tax return Constructive receipt of income, Constructive receipt. Need to file 2011 tax return Contamination, Soil or other environmental contamination. Need to file 2011 tax return Contract price, Contract price. Need to file 2011 tax return 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. Need to file 2011 tax return , 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. Need to file 2011 tax return , How To Claim a Credit or Refund, Claiming a Credit Social security and Medicare, Earning credits in 2013. Need to file 2011 tax return Social security coverage, How to become insured under social security. Need to file 2011 tax return State unemployment tax, Tax rate and credit. Need to file 2011 tax return Crew leaders, Crew Leaders Crop Destroyed, Standing crop destroyed by casualty. Need to file 2011 tax return Insurance proceeds, Crop Insurance and Crop Disaster Payments Method of accounting, Crop method. Need to file 2011 tax return Shares, Rents (Including Crop Shares) Unharvested, Cost of raising unharvested crops. Need to file 2011 tax return , Section 1231 transactions. Need to file 2011 tax return , Gain or loss. Need to file 2011 tax return 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. Need to file 2011 tax return Canceled, Cancellation of Debt, Canceled debt excluded from income. Need to file 2011 tax return , Cancellation of debt. Need to file 2011 tax return , Canceled debt. Need to file 2011 tax return Nonrecourse, Amount realized on a nonrecourse debt. Need to file 2011 tax return Qualified farm, Qualified Farm Debt Qualified principal residence, Qualified Principal Residence Debt Recourse, Amount realized on a recourse debt. Need to file 2011 tax return Depletion, Depletion Depreciation, Claiming the Special Depreciation Allowance ADS election, ADS election. Need to file 2011 tax return Conservation assets, Depreciable conservation assets. Need to file 2011 tax return Deduction, Overview of Depreciation Incorrect amount deducted, How Do You Correct Depreciation Deductions? Limit for automobiles, Limits for passenger automobiles. Need to file 2011 tax return Listed property, Additional Rules for Listed Property Raised livestock, Livestock. Need to file 2011 tax return 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. Need to file 2011 tax return Depreciation allowed, Basis adjustment for depreciation allowed or allowable. Need to file 2011 tax return Direct payments, Direct payments and counter-cyclical payments. Need to file 2011 tax return , 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. Need to file 2011 tax return Disaster relief payments, Qualified disaster relief payments. Need to file 2011 tax return Dispositions, Sale or other disposal of land during 9-year period. Need to file 2011 tax return , Gain on sale of farmland. Need to file 2011 tax return , 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. Need to file 2011 tax return , Easements. Need to file 2011 tax return Election ADS depreciation, Electing ADS. Need to file 2011 tax return , ADS election. Need to file 2011 tax return Amortization Business start-up costs, Business Start-Up Costs Reforestation costs, Reforestation Costs Crop method, Election to use crop method. Need to file 2011 tax return Cutting of timber, Election to treat cutting as a sale or exchange. Need to file 2011 tax return Deducting conservation expenses, When to Deduct or Capitalize Not excluding cost-sharing payments, Electing not to exclude payments. Need to file 2011 tax return Out of installment method, Electing out of the installment method. Need to file 2011 tax return Postponing casualty gain, Postponing Gain Postponing reporting crop insurance proceeds, Election to postpone reporting until the following year. Need to file 2011 tax return Section 179 expense deduction, How Do You Elect the Deduction? Electronic filing, Reminders Embryo transplants, Transplanted embryo. Need to file 2011 tax return Employer identification number, Reminders, Employer identification number (EIN). Need to file 2011 tax return Endangered species recovery expenses, Endangered species recovery expenses. Need to file 2011 tax return Environmental contamination, Soil or other environmental contamination. Need to file 2011 tax return 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). Need to file 2011 tax return , Fair market value (FMV). Need to file 2011 tax return Family member Business expenses, Special rule for related persons. Need to file 2011 tax return Installment sale, Sale to a related person. Need to file 2011 tax return Like-kind exchange, Like-kind exchanges between related persons. Need to file 2011 tax return Loss on sale or exchange of property, Losses from sales or exchanges between related persons. Need to file 2011 tax return Personal-use property, Personal-use property. Need to file 2011 tax return Social security coverage, Family Employees Farm Business expenses, Farm Business Expenses Business, defined, Business of Farming Defined, Farm defined. Need to file 2011 tax return , Farm. Need to file 2011 tax return Income averaging, Income Averaging for Farmers Rental, Farm rental. Need to file 2011 tax return Sale of, Sale of a Farm Farmer, Farmer. Need to file 2011 tax return 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. Need to file 2011 tax return Form 1099-A, Form 1099-A. Need to file 2011 tax return , Forms 1099-A and 1099-C. Need to file 2011 tax return 1099-C, Cancellation of Debt, Form 1099-C. Need to file 2011 tax return , Forms 1099-A and 1099-C. Need to file 2011 tax return 1099-G, Market Gain, Payment to More Than One Person 1099-MISC, Reminders, Nonemployee compensation. Need to file 2011 tax return 1099-PATR, Form 1099-PATR. Need to file 2011 tax return 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. Need to file 2011 tax return , Recapture. Need to file 2011 tax return , Reporting the exchange. Need to file 2011 tax return 4835, Rents (Including Crop Shares) 5213, Using the presumption later. Need to file 2011 tax return 6252, Form 6252. Need to file 2011 tax return 8822, Reminders 8824, Reporting the exchange. Need to file 2011 tax return 8849, Claiming a Refund 8886, Reminders 940, Form 940. Need to file 2011 tax return 943, Form 943. Need to file 2011 tax return 982, Form 982 I-9, Form I-9. Need to file 2011 tax return SS-4, Reminders, Employer identification number (EIN). Need to file 2011 tax return SS-5, Obtaining a social security number. Need to file 2011 tax return T (Timber), Form T (Timber). Need to file 2011 tax return W-2, Form W-2. Need to file 2011 tax return W-4, Reminders, New hire reporting. Need to file 2011 tax return , Form W-4. Need to file 2011 tax return W-4V, Commodity Credit Corporation (CCC) Loans, Crop Insurance and Crop Disaster Payments W-7, Obtaining an individual taxpayer identification number. Need to file 2011 tax return Free tax services, How To Get Tax Help, Free help with your tax return. Need to file 2011 tax return Fuel tax credit or refund, Fuel tax credit and refund. Need to file 2011 tax return , 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). Need to file 2011 tax return , Cost related to gifts. Need to file 2011 tax return , Property Received as a Gift, Gift. Need to file 2011 tax return Going into business, Business Start-Up Costs Grants, disaster relief, Federal disaster relief grants. Need to file 2011 tax return Gross profit percentage, Gross profit percentage. Need to file 2011 tax return Gross profit, defined, Gross profit. Need to file 2011 tax return Guarantee, Debt not payable on demand. Need to file 2011 tax return H Health insurance deduction, Self-employed health insurance deduction. Need to file 2011 tax return Hedging, Hedging (Commodity Futures) Help (see Tax help) Highway use tax, Highway use tax. Need to file 2011 tax return Holding period, Holding period. Need to file 2011 tax return Horticultural structure, Horticultural structure. Need to file 2011 tax return I Illegal irrigation subsidy, Illegal federal irrigation subsidy. Need to file 2011 tax return 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. Need to file 2011 tax return , Gross Income From Farming Gross, Gross Income Not-for-profit farming, Not-for-Profit Farming Pasture, Pasture income and rental. Need to file 2011 tax return 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. Need to file 2011 tax return Inherited property, Inherited Property Insolvency, Insolvency. Need to file 2011 tax return Installment sales, Form 6252. Need to file 2011 tax return Electing out, Electing out of the installment method. Need to file 2011 tax return Farm, sale of, Installment Sale of a Farm Figuring income, Figuring Installment Sale Income Reporting income, Form 6252. Need to file 2011 tax return Unstated interest, Unstated interest. Need to file 2011 tax return Insurance, Insurance, Self-employed health insurance deduction. Need to file 2011 tax return Intangible property, Section 197 Intangibles Interest Expense, Interest Income, Interest income. Need to file 2011 tax return Unstated, Unstated interest. Need to file 2011 tax return Inventory Items included, Farm Inventory Methods of valuation, Inventory valuation methods. Need to file 2011 tax return Involuntary conversions, Involuntary Conversions, Property acquired in a like-kind exchange or involuntary conversion. Need to file 2011 tax return , Introduction Irrigation Illegal subsidy, Illegal federal irrigation subsidy. Need to file 2011 tax return 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. Need to file 2011 tax return 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. Need to file 2011 tax return 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. Need to file 2011 tax return Prepaid farm supplies, Deduction limit. Need to file 2011 tax return Reforestation costs, Reforestation Costs Section 179 expense deduction Automobile, Limits for passenger automobiles. Need to file 2011 tax return 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. Need to file 2011 tax return Rules, Additional Rules for Listed Property Livestock, Section 1231 transactions. Need to file 2011 tax return Casualty and theft losses, Livestock or produce bought for resale. Need to file 2011 tax return Crop shares, Crop shares you use to feed livestock. Need to file 2011 tax return Depreciation, Livestock. Need to file 2011 tax return Diseased, Diseased livestock. Need to file 2011 tax return Feed assistance, Feed Assistance and Payments Immature, Immature livestock. Need to file 2011 tax return Losses, Loss of livestock. Need to file 2011 tax return , Livestock Purchased, Purchased livestock. Need to file 2011 tax return Raised, Raised livestock. Need to file 2011 tax return Sale of, Sales of Farm Products, Livestock Unit-livestock-price, inventory valuation, Unit-livestock-price method. Need to file 2011 tax return Used in a farm business, Livestock used in farm business. Need to file 2011 tax return Weather-related sales, Sales Caused by Weather-Related Conditions, Weather-related sales of livestock. Need to file 2011 tax return Loans, Commodity Credit Corporation (CCC) Loans, Loan expenses. Need to file 2011 tax return 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. Need to file 2011 tax return Hobby farming, Not-for-Profit Farming Livestock, Livestock, Diseased livestock. Need to file 2011 tax return Nondeductible, Other Nondeductible Items Theft, Casualties, Thefts, and Condemnations Lost income payments, Lost income payments. Need to file 2011 tax return Lost property, Mislaid or lost property. Need to file 2011 tax return M MACRS property Involuntary conversion, Property acquired in a like-kind exchange or involuntary conversion. Need to file 2011 tax return Like-kind exchange, Property acquired in a like-kind exchange or involuntary conversion. Need to file 2011 tax return Nontaxable transfer, Property acquired in a nontaxable transfer. Need to file 2011 tax return Market gain, reporting, Market Gain Marketing quota penalties, Marketing Quota Penalties Material participation, Landlord Participation in Farming Meals, Meals. Need to file 2011 tax return Membership fees, Club dues and membership fees. Need to file 2011 tax return Methods of accounting, Accounting Methods Modified ACRS (MACRS) ADS election, ADS election. Need to file 2011 tax return Conventions, Which Convention Applies? Depreciation methods, Which Depreciation Method Applies? Exchange, Property acquired in a like-kind exchange or involuntary conversion. Need to file 2011 tax return Figuring the deduction, How Is the Depreciation Deduction Figured? Involuntary conversion, Property acquired in a like-kind exchange or involuntary conversion. Need to file 2011 tax return Nontaxable transfer, Property acquired in a nontaxable transfer. Need to file 2011 tax return Percentage tables, Rules for using the tables. Need to file 2011 tax return Property classes, Which Property Class Applies Under GDS? Recovery periods, Which Recovery Period Applies? N New hire reporting, New hire reporting. Need to file 2011 tax return Noncapital asset, Noncapital Assets Nontaxable exchanges, Like-Kind Exchanges Nontaxable transfer of MACRS property, Property acquired in a nontaxable transfer. Need to file 2011 tax return Not-for-profit farming, Not-for-Profit Farming O Organizational costs, Business start-up and organizational costs. Need to file 2011 tax return P Partners, limited, Limited partner. Need to file 2011 tax return Partners, retired, Retired partner. Need to file 2011 tax return Partners, Spouse, Business Owned and Operated by Spouses. Need to file 2011 tax return Partnership, Partnership income or loss. Need to file 2011 tax return Passenger automobile, Passenger automobiles. Need to file 2011 tax return Pasture income, Pasture income and rental. Need to file 2011 tax return 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. Need to file 2011 tax return 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. Need to file 2011 tax return Extends useful life, Prepayment. Need to file 2011 tax return Farm supplies, Prepaid Farm Supplies Livestock feed, Prepaid Livestock Feed Prizes, Prizes. Need to file 2011 tax return Produce, Sales of Farm Products Property Changed to business use, Property changed from personal to business or rental use. Need to file 2011 tax return Received for services, Property received for services. Need to file 2011 tax return Repairs and improvements, How Do You Treat Repairs and Improvements? Section 1231, Section 1231 transactions. Need to file 2011 tax return Section 1245, Section 1245 Property Section 1250, Section 1250 Property Section 1252, Section 1252 property. Need to file 2011 tax return Section 1255, Section 1255 property. Need to file 2011 tax return Tangible personal, Tangible personal property. Need to file 2011 tax return Publications (see Tax help) Q Qualified disaster relief payments, Qualified disaster relief payments. Need to file 2011 tax return Qualified farm debt, Qualified Farm Debt Qualified joint venture, Qualified joint venture. Need to file 2011 tax return Qualified principal residence debt, Qualified Principal Residence Debt R Recapture Amortization, Depreciation and amortization. Need to file 2011 tax return Basis reductions, Recapture of basis reductions. Need to file 2011 tax return Certain depreciation, Recapture of certain depreciation. Need to file 2011 tax return Cost-sharing payments, Recapture. Need to file 2011 tax return Depreciation, When Do You Recapture MACRS Depreciation?, Depreciation Recapture, Depreciation recapture. Need to file 2011 tax return 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. Need to file 2011 tax return Special depreciation allowance, When Must You Recapture an Allowance Recordkeeping, Importance of Records, Meals. Need to file 2011 tax return Records on depreciable property, Depreciation Recapture Reforestation costs, Forestation and reforestation costs. Need to file 2011 tax return , Reforestation Costs Refund Deduction taken, Refund or reimbursement. Need to file 2011 tax return Fuel tax, Fuel tax credit and refund. Need to file 2011 tax return , Including the Credit or Refund in Income Reimbursements Casualties and thefts, Casualty and theft losses. Need to file 2011 tax return , Casualties and Thefts, Insurance and other reimbursements. Need to file 2011 tax return Deduction taken, Refund or reimbursement. Need to file 2011 tax return Expenses, Reimbursed expenses. Need to file 2011 tax return Feed assistance, Feed Assistance and Payments Real estate taxes, Real estate taxes. Need to file 2011 tax return Reforestation expenses, Qualifying costs. Need to file 2011 tax return To employees, Reimbursements to employees. Need to file 2011 tax return Related persons, Special rule for related persons. Need to file 2011 tax return , Losses from sales or exchanges between related persons. Need to file 2011 tax return , Special rules for related persons. Need to file 2011 tax return , Like-kind exchanges between related persons. Need to file 2011 tax return , Sale to a related person. Need to file 2011 tax return , Buying replacement property from a related person. Need to file 2011 tax return , Related persons. Need to file 2011 tax return Rental income, Rents (Including Crop Shares) Rented property, improvements, Improvements to rented property. Need to file 2011 tax return Repairs, Repairs and Maintenance Repairs and improvements, How Do You Treat Repairs and Improvements? Repayment of income, Repayment of income. Need to file 2011 tax return Replacement Period, Replacement Period Property, Replacement Property Reportable transactions. Need to file 2011 tax return , Reminders Repossessions, Foreclosure or Repossession Right-of-way income, Easements and rights-of-way. Need to file 2011 tax return S Sale of home, Sale of your home. Need to file 2011 tax return 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. Need to file 2011 tax return Self-employed health insurance deduction, Self-employed health insurance deduction. Need to file 2011 tax return Self-employment tax Community property, Community property. Need to file 2011 tax return Deduction, Deduction for employer-equivalent portion of self-employment tax. Need to file 2011 tax return How to pay, How To Pay Self-Employment Tax Landlord participation, Landlord Participation in Farming Material participation, Material participation for landlords. Need to file 2011 tax return 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. Need to file 2011 tax return Share farming, Share farmer. Need to file 2011 tax return Tax rates, What's New for 2013 Who must pay, Who Must Pay Self-Employment Tax? Selling expenses, Selling expenses. Need to file 2011 tax return Selling price Defined, Selling price. Need to file 2011 tax return Reduced, Selling price reduced. Need to file 2011 tax return Settlement costs (fees), Settlement costs. Need to file 2011 tax return Social security and Medicare Credits of coverage, Earning credits in 2013. Need to file 2011 tax return Withholding of tax, Social Security and Medicare Taxes Social security number, Obtaining a social security number. Need to file 2011 tax return Software, computer, Computer software. Need to file 2011 tax return Soil Conservation, Conservation Expenses Contamination, Soil or other environmental contamination. Need to file 2011 tax return 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. Need to file 2011 tax return Start-up costs for businesses, Business start-up and organizational costs. Need to file 2011 tax return Suggestions for publication, Comments and suggestions. Need to file 2011 tax return T Tangible personal property, Tangible personal property. Need to file 2011 tax return Tax help, How To Get Tax Help Tax preparation fees, Tax preparation fees. Need to file 2011 tax return Tax shelter At-risk limits, At-Risk Limits Defined, Tax shelter. Need to file 2011 tax return Tax-free exchanges, Like-Kind Exchanges Taxes Excise, Excise Taxes Federal use, Highway use tax. Need to file 2011 tax return General, Taxes Self-employment, Self-Employment Tax State and federal, State and federal income taxes. Need to file 2011 tax return State and local general sales, State and local general sales taxes. Need to file 2011 tax return Withholding, Federal income tax withholding. Need to file 2011 tax return , Social Security and Medicare Taxes, Federal Income Tax Withholding Telephone expense, Telephone expense. Need to file 2011 tax return Tenant house expenses, Tenant House Expenses Term interests, Certain term interests in property. Need to file 2011 tax return Theft losses, Casualties, Thefts, and Condemnations Timber, Timber. Need to file 2011 tax return , 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. Need to file 2011 tax return TTY/TDD information, How To Get Tax Help U Uniform capitalization rules Basis of assets, Uniform Capitalization Rules Inventory, Uniform capitalization rules. Need to file 2011 tax return Unstated interest, Unstated interest. Need to file 2011 tax return W Wages and salaries, Wages and salaries. Need to file 2011 tax return Water conservation, Conservation Expenses Water well, Water well. Need to file 2011 tax return , Water wells. Need to file 2011 tax return Weather-related sales, livestock, Sales Caused by Weather-Related Conditions, Weather-related sales of livestock. Need to file 2011 tax return Withholding Income tax, Federal Income Tax Withholding Social security and Medicare tax, Social Security and Medicare Taxes Prev  Up     Home   More Online Publications