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What Is 1040x

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What Is 1040x

What is 1040x Publication 3402 - Additional Material Prev  Up  Next   Home   More Online Publications
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Airline delays caused by bad weather, traffic control problems, and mechanical repairs are hard to predict. If your flight is canceled, most airlines will rebook you on the earliest flight possible to your destination, at no additional charge. If you're able to find a flight on another airline, ask the first airline to endorse your ticket to the new carrier. This could save you a fare increase, but there is no rule requiring them to do this.

Each airline has its own policies about what it will do for delayed passengers; there are no federal requirements. If your flight is delayed or canceled, ask the airline if it will pay for meals or a phone call. Contrary to what many people believe, airlines are not required to do so.

Tarmac Delays

Under new federal rules, U.S. airlines operating domestic flights must allow passengers to deplane after a tarmac delay of three hours. The only exceptions allowed are for safety or security, or if air traffic control advises the pilot otherwise. Carriers are also required to provided adequate food and drinking water within two hours of being delayed on the tarmac; they must also maintain operable lavatories and, if necessary, provide medical attention.
There are other protections as well, such as prohibiting airlines from scheduling chronically delayed flights. For more information, search for Airline Passenger Protections on the Department of Transportation's website.

Overbooked Flights

Selling more tickets than there are seats is not illegal. Most airlines overbook their flights to compensate for "no-shows." If there are more passengers than seats just before a plane is scheduled to depart, you could be "bumped" or left behind against your will. Whether you are bumped or not may depend on when you officially check-in for your flight, so try to arrive early. The U.S. Department of Transportation requires airlines to ask people to give up their seats voluntarily, in exchange for compensation. Airlines decide what to offer volunteers, such as money, a free trip, food or lodging.

Federal rules protect you if you are "bumped" on most flights within the United States and on outbound international flights. Passengers who are involuntarily bumped are protected under Federal Aviation Administration guidelines. If you volunteer to be bumped, your agreement with the airline that is not regulated and will depend on negotiating at the gate.
The airline must give you a written statement describing your rights, as well as the airline's boarding priority rules and criteria. If the airline is not able to get you to your final destination within one hour of your original arrival time, the airline must pay you an amount equal to 200% of your one-way fare, with a maximum of $650. To receive this payment, you must have a confirmed reservation. You must also meet the airline's deadlines for ticketing and check-in. An airline may offer you a free ticket on a future flight in place of a check, but you have the right to insist on a check.

The What Is 1040x

What is 1040x Index A Abandonment, Abandonment Accounting method Accrual, Accrual Method Cash, Cash Method Change in, Changes in Methods of Accounting Crop, Crop method. What is 1040x 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. What is 1040x Adjusted basis for installment sale, Adjusted basis for installment sale purposes. What is 1040x Adjusted basis of assets, Adjusted Basis Agricultural activity codes, Schedule F, Reminders Agricultural program payments, Agricultural Program Payments Agricultural structure, defined, Agricultural structure. What is 1040x Alternative Depreciation System (ADS), Required use of ADS. What is 1040x , ADS election. What is 1040x 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. What is 1040x B Bankruptcy, Bankruptcy. What is 1040x Barter income, Barter income. What is 1040x Basis Adjusted, Adjusted basis. What is 1040x Installment sale, Adjusted basis for installment sale purposes. What is 1040x Involuntary conversion, Basis for depreciation. What is 1040x Like-kind exchange, Basis for depreciation. What is 1040x Partner's basis, Property Distributed From a Partnership or Corporation Replacement property, Basis of replacement property. What is 1040x 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. What is 1040x Constructing assets, Constructing assets. What is 1040x 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. What is 1040x Uniform capitalization rules, Uniform Capitalization Rules Below-market loans, Below-market loans. What is 1040x 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. What is 1040x Casualty, defined, Casualty. What is 1040x Disaster area losses, Disaster Area Losses Leased property, Leased property. What is 1040x Livestock, Livestock or produce bought for resale. What is 1040x , Raised draft, breeding, dairy, or sporting animals. What is 1040x Reimbursement, Insurance and other reimbursements. What is 1040x Reporting gains and losses, Reporting Gains and Losses Theft, defined, Theft. What is 1040x Change in accounting method, Changes in Methods of Accounting Chickens, purchased, Chickens, seeds, and young plants. What is 1040x Christmas trees, Christmas tree cultivation. What is 1040x , Christmas trees. What is 1040x Club dues, Club dues and membership fees. What is 1040x Comments on publication, Comments and suggestions. What is 1040x Commodity Futures, Hedging (Commodity Futures) Wages, Noncash wages. What is 1040x Commodity Credit Corporation (CCC) Loans, Commodity Credit Corporation (CCC) Loans Market gain, Market Gain Community property, Community property. What is 1040x , Community property. What is 1040x Computer, software, Computer software. What is 1040x Condemnation, Casualties, Thefts, and Condemnations, Condemnation Conservation Cost-sharing exclusion, Conservation Expenses District assessments, Assessment by Conservation District Expenses, Conservation Expenses Plans, Conservation plan. What is 1040x Conservation Reserve Program, Conservation Reserve Program (CRP) payments. What is 1040x Conservation Reserve Program (CRP), Conservation Reserve Program (CRP) Constructing assets, Constructing assets. What is 1040x Constructive receipt of income, Constructive receipt. What is 1040x Contamination, Soil or other environmental contamination. What is 1040x Contract price, Contract price. What is 1040x 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. What is 1040x , 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. What is 1040x , How To Claim a Credit or Refund, Claiming a Credit Social security and Medicare, Earning credits in 2013. What is 1040x Social security coverage, How to become insured under social security. What is 1040x State unemployment tax, Tax rate and credit. What is 1040x Crew leaders, Crew Leaders Crop Destroyed, Standing crop destroyed by casualty. What is 1040x Insurance proceeds, Crop Insurance and Crop Disaster Payments Method of accounting, Crop method. What is 1040x Shares, Rents (Including Crop Shares) Unharvested, Cost of raising unharvested crops. What is 1040x , Section 1231 transactions. What is 1040x , Gain or loss. What is 1040x 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. What is 1040x Canceled, Cancellation of Debt, Canceled debt excluded from income. What is 1040x , Cancellation of debt. What is 1040x , Canceled debt. What is 1040x Nonrecourse, Amount realized on a nonrecourse debt. What is 1040x Qualified farm, Qualified Farm Debt Qualified principal residence, Qualified Principal Residence Debt Recourse, Amount realized on a recourse debt. What is 1040x Depletion, Depletion Depreciation, Claiming the Special Depreciation Allowance ADS election, ADS election. What is 1040x Conservation assets, Depreciable conservation assets. What is 1040x Deduction, Overview of Depreciation Incorrect amount deducted, How Do You Correct Depreciation Deductions? Limit for automobiles, Limits for passenger automobiles. What is 1040x Listed property, Additional Rules for Listed Property Raised livestock, Livestock. What is 1040x 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. What is 1040x Depreciation allowed, Basis adjustment for depreciation allowed or allowable. What is 1040x Direct payments, Direct payments and counter-cyclical payments. What is 1040x , 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. What is 1040x Disaster relief payments, Qualified disaster relief payments. What is 1040x Dispositions, Sale or other disposal of land during 9-year period. What is 1040x , Gain on sale of farmland. What is 1040x , 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. What is 1040x , Easements. What is 1040x Election ADS depreciation, Electing ADS. What is 1040x , ADS election. What is 1040x Amortization Business start-up costs, Business Start-Up Costs Reforestation costs, Reforestation Costs Crop method, Election to use crop method. What is 1040x Cutting of timber, Election to treat cutting as a sale or exchange. What is 1040x Deducting conservation expenses, When to Deduct or Capitalize Not excluding cost-sharing payments, Electing not to exclude payments. What is 1040x Out of installment method, Electing out of the installment method. What is 1040x Postponing casualty gain, Postponing Gain Postponing reporting crop insurance proceeds, Election to postpone reporting until the following year. What is 1040x Section 179 expense deduction, How Do You Elect the Deduction? Electronic filing, Reminders Embryo transplants, Transplanted embryo. What is 1040x Employer identification number, Reminders, Employer identification number (EIN). What is 1040x Endangered species recovery expenses, Endangered species recovery expenses. What is 1040x Environmental contamination, Soil or other environmental contamination. What is 1040x 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). What is 1040x , Fair market value (FMV). What is 1040x Family member Business expenses, Special rule for related persons. What is 1040x Installment sale, Sale to a related person. What is 1040x Like-kind exchange, Like-kind exchanges between related persons. What is 1040x Loss on sale or exchange of property, Losses from sales or exchanges between related persons. What is 1040x Personal-use property, Personal-use property. What is 1040x Social security coverage, Family Employees Farm Business expenses, Farm Business Expenses Business, defined, Business of Farming Defined, Farm defined. What is 1040x , Farm. What is 1040x Income averaging, Income Averaging for Farmers Rental, Farm rental. What is 1040x Sale of, Sale of a Farm Farmer, Farmer. What is 1040x 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. What is 1040x Form 1099-A, Form 1099-A. What is 1040x , Forms 1099-A and 1099-C. What is 1040x 1099-C, Cancellation of Debt, Form 1099-C. What is 1040x , Forms 1099-A and 1099-C. What is 1040x 1099-G, Market Gain, Payment to More Than One Person 1099-MISC, Reminders, Nonemployee compensation. What is 1040x 1099-PATR, Form 1099-PATR. What is 1040x 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. What is 1040x , Recapture. What is 1040x , Reporting the exchange. What is 1040x 4835, Rents (Including Crop Shares) 5213, Using the presumption later. What is 1040x 6252, Form 6252. What is 1040x 8822, Reminders 8824, Reporting the exchange. What is 1040x 8849, Claiming a Refund 8886, Reminders 940, Form 940. What is 1040x 943, Form 943. What is 1040x 982, Form 982 I-9, Form I-9. What is 1040x SS-4, Reminders, Employer identification number (EIN). What is 1040x SS-5, Obtaining a social security number. What is 1040x T (Timber), Form T (Timber). What is 1040x W-2, Form W-2. What is 1040x W-4, Reminders, New hire reporting. What is 1040x , Form W-4. What is 1040x W-4V, Commodity Credit Corporation (CCC) Loans, Crop Insurance and Crop Disaster Payments W-7, Obtaining an individual taxpayer identification number. What is 1040x Free tax services, How To Get Tax Help, Free help with your tax return. What is 1040x Fuel tax credit or refund, Fuel tax credit and refund. What is 1040x , 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). What is 1040x , Cost related to gifts. What is 1040x , Property Received as a Gift, Gift. What is 1040x Going into business, Business Start-Up Costs Grants, disaster relief, Federal disaster relief grants. What is 1040x Gross profit percentage, Gross profit percentage. What is 1040x Gross profit, defined, Gross profit. What is 1040x Guarantee, Debt not payable on demand. What is 1040x H Health insurance deduction, Self-employed health insurance deduction. What is 1040x Hedging, Hedging (Commodity Futures) Help (see Tax help) Highway use tax, Highway use tax. What is 1040x Holding period, Holding period. What is 1040x Horticultural structure, Horticultural structure. What is 1040x I Illegal irrigation subsidy, Illegal federal irrigation subsidy. What is 1040x 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. What is 1040x , Gross Income From Farming Gross, Gross Income Not-for-profit farming, Not-for-Profit Farming Pasture, Pasture income and rental. What is 1040x 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. What is 1040x Inherited property, Inherited Property Insolvency, Insolvency. What is 1040x Installment sales, Form 6252. What is 1040x Electing out, Electing out of the installment method. What is 1040x Farm, sale of, Installment Sale of a Farm Figuring income, Figuring Installment Sale Income Reporting income, Form 6252. What is 1040x Unstated interest, Unstated interest. What is 1040x Insurance, Insurance, Self-employed health insurance deduction. What is 1040x Intangible property, Section 197 Intangibles Interest Expense, Interest Income, Interest income. What is 1040x Unstated, Unstated interest. What is 1040x Inventory Items included, Farm Inventory Methods of valuation, Inventory valuation methods. What is 1040x Involuntary conversions, Involuntary Conversions, Property acquired in a like-kind exchange or involuntary conversion. What is 1040x , Introduction Irrigation Illegal subsidy, Illegal federal irrigation subsidy. What is 1040x 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. What is 1040x 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. What is 1040x 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. What is 1040x Prepaid farm supplies, Deduction limit. What is 1040x Reforestation costs, Reforestation Costs Section 179 expense deduction Automobile, Limits for passenger automobiles. What is 1040x 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. What is 1040x Rules, Additional Rules for Listed Property Livestock, Section 1231 transactions. What is 1040x Casualty and theft losses, Livestock or produce bought for resale. What is 1040x Crop shares, Crop shares you use to feed livestock. What is 1040x Depreciation, Livestock. What is 1040x Diseased, Diseased livestock. What is 1040x Feed assistance, Feed Assistance and Payments Immature, Immature livestock. What is 1040x Losses, Loss of livestock. What is 1040x , Livestock Purchased, Purchased livestock. What is 1040x Raised, Raised livestock. What is 1040x Sale of, Sales of Farm Products, Livestock Unit-livestock-price, inventory valuation, Unit-livestock-price method. What is 1040x Used in a farm business, Livestock used in farm business. What is 1040x Weather-related sales, Sales Caused by Weather-Related Conditions, Weather-related sales of livestock. What is 1040x Loans, Commodity Credit Corporation (CCC) Loans, Loan expenses. What is 1040x 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. What is 1040x Hobby farming, Not-for-Profit Farming Livestock, Livestock, Diseased livestock. What is 1040x Nondeductible, Other Nondeductible Items Theft, Casualties, Thefts, and Condemnations Lost income payments, Lost income payments. What is 1040x Lost property, Mislaid or lost property. What is 1040x M MACRS property Involuntary conversion, Property acquired in a like-kind exchange or involuntary conversion. What is 1040x Like-kind exchange, Property acquired in a like-kind exchange or involuntary conversion. What is 1040x Nontaxable transfer, Property acquired in a nontaxable transfer. What is 1040x Market gain, reporting, Market Gain Marketing quota penalties, Marketing Quota Penalties Material participation, Landlord Participation in Farming Meals, Meals. What is 1040x Membership fees, Club dues and membership fees. What is 1040x Methods of accounting, Accounting Methods Modified ACRS (MACRS) ADS election, ADS election. What is 1040x Conventions, Which Convention Applies? Depreciation methods, Which Depreciation Method Applies? Exchange, Property acquired in a like-kind exchange or involuntary conversion. What is 1040x Figuring the deduction, How Is the Depreciation Deduction Figured? Involuntary conversion, Property acquired in a like-kind exchange or involuntary conversion. What is 1040x Nontaxable transfer, Property acquired in a nontaxable transfer. What is 1040x Percentage tables, Rules for using the tables. What is 1040x Property classes, Which Property Class Applies Under GDS? Recovery periods, Which Recovery Period Applies? N New hire reporting, New hire reporting. What is 1040x Noncapital asset, Noncapital Assets Nontaxable exchanges, Like-Kind Exchanges Nontaxable transfer of MACRS property, Property acquired in a nontaxable transfer. What is 1040x Not-for-profit farming, Not-for-Profit Farming O Organizational costs, Business start-up and organizational costs. What is 1040x P Partners, limited, Limited partner. What is 1040x Partners, retired, Retired partner. What is 1040x Partners, Spouse, Business Owned and Operated by Spouses. What is 1040x Partnership, Partnership income or loss. What is 1040x Passenger automobile, Passenger automobiles. What is 1040x Pasture income, Pasture income and rental. What is 1040x 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. What is 1040x 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. What is 1040x Extends useful life, Prepayment. What is 1040x Farm supplies, Prepaid Farm Supplies Livestock feed, Prepaid Livestock Feed Prizes, Prizes. What is 1040x Produce, Sales of Farm Products Property Changed to business use, Property changed from personal to business or rental use. What is 1040x Received for services, Property received for services. What is 1040x Repairs and improvements, How Do You Treat Repairs and Improvements? Section 1231, Section 1231 transactions. What is 1040x Section 1245, Section 1245 Property Section 1250, Section 1250 Property Section 1252, Section 1252 property. What is 1040x Section 1255, Section 1255 property. What is 1040x Tangible personal, Tangible personal property. What is 1040x Publications (see Tax help) Q Qualified disaster relief payments, Qualified disaster relief payments. What is 1040x Qualified farm debt, Qualified Farm Debt Qualified joint venture, Qualified joint venture. What is 1040x Qualified principal residence debt, Qualified Principal Residence Debt R Recapture Amortization, Depreciation and amortization. What is 1040x Basis reductions, Recapture of basis reductions. What is 1040x Certain depreciation, Recapture of certain depreciation. What is 1040x Cost-sharing payments, Recapture. What is 1040x Depreciation, When Do You Recapture MACRS Depreciation?, Depreciation Recapture, Depreciation recapture. What is 1040x 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. What is 1040x Special depreciation allowance, When Must You Recapture an Allowance Recordkeeping, Importance of Records, Meals. What is 1040x Records on depreciable property, Depreciation Recapture Reforestation costs, Forestation and reforestation costs. What is 1040x , Reforestation Costs Refund Deduction taken, Refund or reimbursement. What is 1040x Fuel tax, Fuel tax credit and refund. What is 1040x , Including the Credit or Refund in Income Reimbursements Casualties and thefts, Casualty and theft losses. What is 1040x , Casualties and Thefts, Insurance and other reimbursements. What is 1040x Deduction taken, Refund or reimbursement. What is 1040x Expenses, Reimbursed expenses. What is 1040x Feed assistance, Feed Assistance and Payments Real estate taxes, Real estate taxes. What is 1040x Reforestation expenses, Qualifying costs. What is 1040x To employees, Reimbursements to employees. What is 1040x Related persons, Special rule for related persons. What is 1040x , Losses from sales or exchanges between related persons. What is 1040x , Special rules for related persons. What is 1040x , Like-kind exchanges between related persons. What is 1040x , Sale to a related person. What is 1040x , Buying replacement property from a related person. What is 1040x , Related persons. What is 1040x Rental income, Rents (Including Crop Shares) Rented property, improvements, Improvements to rented property. What is 1040x Repairs, Repairs and Maintenance Repairs and improvements, How Do You Treat Repairs and Improvements? Repayment of income, Repayment of income. What is 1040x Replacement Period, Replacement Period Property, Replacement Property Reportable transactions. What is 1040x , Reminders Repossessions, Foreclosure or Repossession Right-of-way income, Easements and rights-of-way. What is 1040x S Sale of home, Sale of your home. What is 1040x 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. What is 1040x Self-employed health insurance deduction, Self-employed health insurance deduction. What is 1040x Self-employment tax Community property, Community property. What is 1040x Deduction, Deduction for employer-equivalent portion of self-employment tax. What is 1040x How to pay, How To Pay Self-Employment Tax Landlord participation, Landlord Participation in Farming Material participation, Material participation for landlords. What is 1040x 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. What is 1040x Share farming, Share farmer. What is 1040x Tax rates, What's New for 2013 Who must pay, Who Must Pay Self-Employment Tax? Selling expenses, Selling expenses. What is 1040x Selling price Defined, Selling price. What is 1040x Reduced, Selling price reduced. What is 1040x Settlement costs (fees), Settlement costs. What is 1040x Social security and Medicare Credits of coverage, Earning credits in 2013. What is 1040x Withholding of tax, Social Security and Medicare Taxes Social security number, Obtaining a social security number. What is 1040x Software, computer, Computer software. What is 1040x Soil Conservation, Conservation Expenses Contamination, Soil or other environmental contamination. What is 1040x 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. What is 1040x Start-up costs for businesses, Business start-up and organizational costs. What is 1040x Suggestions for publication, Comments and suggestions. What is 1040x T Tangible personal property, Tangible personal property. What is 1040x Tax help, How To Get Tax Help Tax preparation fees, Tax preparation fees. What is 1040x Tax shelter At-risk limits, At-Risk Limits Defined, Tax shelter. What is 1040x Tax-free exchanges, Like-Kind Exchanges Taxes Excise, Excise Taxes Federal use, Highway use tax. What is 1040x General, Taxes Self-employment, Self-Employment Tax State and federal, State and federal income taxes. What is 1040x State and local general sales, State and local general sales taxes. What is 1040x Withholding, Federal income tax withholding. What is 1040x , Social Security and Medicare Taxes, Federal Income Tax Withholding Telephone expense, Telephone expense. What is 1040x Tenant house expenses, Tenant House Expenses Term interests, Certain term interests in property. What is 1040x Theft losses, Casualties, Thefts, and Condemnations Timber, Timber. What is 1040x , 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. What is 1040x TTY/TDD information, How To Get Tax Help U Uniform capitalization rules Basis of assets, Uniform Capitalization Rules Inventory, Uniform capitalization rules. What is 1040x Unstated interest, Unstated interest. What is 1040x W Wages and salaries, Wages and salaries. What is 1040x Water conservation, Conservation Expenses Water well, Water well. What is 1040x , Water wells. What is 1040x Weather-related sales, livestock, Sales Caused by Weather-Related Conditions, Weather-related sales of livestock. What is 1040x Withholding Income tax, Federal Income Tax Withholding Social security and Medicare tax, Social Security and Medicare Taxes Prev  Up     Home   More Online Publications