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Index of Publication 225 - Farmer's Tax GuideTOC
A
Abandonment, Abandonment
Accounting method:
Farm inventory, Farm Inventory
Accounting periods,
Accrual method of accounting, Accrual Method
Adjusted basis for installment sale, Adjusted basis for installment sale purposes.
Adjusted basis of assets, Adjusted Basis
Agricultural activity codes, Schedule F, Principal agricultural activity codes.
Agricultural program payments, Agricultural Program Payments
Agricultural structure, defined, Agricultural structure.
Alternative Depreciation System (ADS), Required use of ADS., ADS election.
Amortization:
Going into business, Business Start-Up Costs
Reforestation expenses,
Section 197 intangibles, Section 197 Intangibles
Assessments:
By conservation district, Assessment by Conservation District
Assistance, See: Tax help
Automobiles, depreciation, Limits for passenger automobiles.
B
Bankruptcy, Bankruptcy.
Barter income, Barter income.
Basis of assets:
Adjusted basis, Adjusted Basis
Allocating to several assets, Allocating the Basis
Constructing assets, Constructing assets.
Depreciation,
Exchanges:
Partially nontaxable, Partially Nontaxable Exchanges
Real property, Real Property
Received for services, Property received for services.
Uniform capitalization rules, Uniform Capitalization Rules
Below-market loans, Below-market loans.
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
Cash method of accounting, Cash Method
Casualties and thefts:
Adjustments to basis, Adjustments to basis.
Casualty, defined, Casualty.
Disaster area losses, Disaster Area Losses
Leased property, Leased property.
Reporting gains and losses, Reporting Gains and Losses
Theft, defined, Theft.
Change in accounting method, Change in Accounting Method
Comments on publication, Comments and suggestions.
Commodity Credit Corporation (CCC):
Market gain, Market Gain
Computer, software, Computer software.
Conservation:
Cost-sharing exclusion, Conservation Expenses
Reserve Program (CRP), Conservation Reserve Program (CRP)
Conservation Reserve Program, Conservation Reserve Program (CRP) payments.
Constructing assets, Constructing assets.
Constructive receipt of income, Constructive receipt.
Contract price, Contract price.
Cooperatives, income from, Income From Cooperatives
Crew leaders, Crew Leaders
D
Damage:
Casualties and thefts, Casualties and Thefts
Tree seedlings, Tree Seedlings
Depletion, Depletion
Disaster area losses, Disaster Area Losses
Disaster relief grants, Federal disaster relief grants.
Disaster relief payments, Qualified disaster relief payments.
Domestic production activities deduction, Domestic Production Activities Deduction
E
e-file,
Election:
ADS depreciation, Electing ADS., ADS election.
Amortization:
Business start-up costs, Business Start-Up Costs
Reforestation costs,
Deducting conservation expenses, When to Deduct or Capitalize
Not excluding cost-sharing payments, Electing not to exclude payments.
Out of installment method, Electing out of the installment method.
Postponing casualty gain, Postponing Gain
Postponing reporting crop insurance proceeds, Election to postpone reporting until the following year.
Section 179 expense deduction, How Do You Elect the Deduction?
Electronic filing,
Embryo transplants, Transplanted embryo.
Endangered species recovery expenses, Endangered species recovery expenses.
Environmental contamination, Soil or other environmental contamination.
Estimated tax:
Farm gross income, Gross Income From Farming
Gross income, Gross Income
Exchanges:
Basis:
Partially nontaxable, Partially Nontaxable Exchanges
F
Family member:
Installment sale, Sale to a related person.
Loss on sale or exchange of property, Losses from sales or exchanges between related persons.
Personal-use property, Personal-use property.
Social security coverage, Family Employees
Farm:
Business expenses, Farm Business Expenses
Business, defined, Business of Farming
Rental, Farm rental.
Farmer, Farmer.
Federal unemployment tax (FUTA), Federal Unemployment (FUTA) Tax
Free tax services, How To Get Tax Help,
G
Gains and losses:
Basis of assets, Cost Basis
Capital assets, defined, Capital Assets
Installment sales, Installment Sales
Livestock, Livestock
Long- or short-term, Long and Short Term
Sale of farm, Sale of a Farm
Timber, Timber
Going into business, Business Start-Up Costs
Grants, disaster relief, Federal disaster relief grants.
Gross profit percentage, Gross profit percentage.
Gross profit, defined, Gross profit.
H
Health insurance deduction, Self-employed health insurance deduction.
Help, See: Tax help
Highway use tax, Highway use tax.
Holding period, Holding period.
Horticultural structure, Horticultural structure.
I
Illegal irrigation subsidy, Illegal federal irrigation subsidy.
Important dates, Important Dates for 2012
Income:
Accounting for, Accounting Methods
Accrual method of accounting, Income
Canceled debt excluded, Cancellation of Debt
Not-for-profit farming, Not-for-Profit Farming
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.
Inherited property, Inherited Property
Insolvency, Insolvency.
Installment sales:
Reporting income, Form 6252.
Unstated interest, Unstated interest.
Intangible property, Section 197 Intangibles
Interest:
Expense, Interest
Inventory:
Items included, Farm Inventory
Methods of valuation, Inventory valuation methods.
Irrigation:
K
Kerosene for use in aviation, Kerosene for use in aviation.
L
Labor hired, Labor Hired
Landlord participation, Landlord Participation in Farming
Lease or purchase, Lease or Purchase
Life tenant, See: Term interests
Limits:
Business use of home, Deduction limit.
Depreciation:
Excluded farm debt, Exclusion limit.
Not-for-profit farming, Not-for-Profit Farming
Passive activity, Passive Activity Limits
Percentage depletion, Taxable income limit.
Prepaid farm supplies, Deduction limit.
Reforestation costs,
Section 179 expense deduction:
Business income, Business Income Limit
Time to keep records, How Long To Keep Records
Listed property:
Passenger automobile, Passenger automobiles.
Lost income payments, Lost income payments.
M
Market gain, reporting, Market Gain
Marketing quota penalties, Marketing Quota Penalties
Material participation, Landlord Participation in Farming
Meals, Meals.
Methods of accounting, Accounting Methods
More information, See: Tax help
N
New hire reporting, New hire reporting.
Noncapital asset, Noncapital Assets
Nontaxable exchanges, Like-Kind Exchanges
Nontaxable transfer of MACRS property, Property acquired in a nontaxable transfer.
Not-for-profit farming, Not-for-Profit Farming
P
Partners, husband and wife, Husband and wife partners.
Partners, limited, Limited partner.
Partners, retired, Retired partner.
Passenger automobile, Passenger automobiles.
Patronage dividends, Patronage Dividends
Payments considered received, Payments Received or Considered Received
Penalties:
Trust fund recovery, Trust fund recovery penalty.
Per-unit retain certificates, Per-Unit Retain Certificates
Postponing casualty gain, Postponing Gain
Prepaid expense:
Advance premiums, Advance premiums.
Extends useful life, Prepayment.
Farm supplies, Prepaid Farm Supplies
Livestock feed, Prepaid Livestock Feed
Prizes, Prizes.
Publications, See: Tax help
Q
Qualified disaster relief payments, Qualified disaster relief payments.
Qualified farm debt, Qualified Farm Debt
Qualified joint venture, Qualified joint venture.
Qualified principal residence debt, Qualified Principal Residence Debt
Quotas and allotments, Quotas and allotments.
R
Recapture:
Cost-sharing payments, Recapture.
Section 1245 property, Section 1245 Property
Section 1250 property, Section 1250 Property
Section 179 expense deduction,
Special depreciation allowance, When Must You Recapture an Allowance
Records on depreciable property, To figure any gain that must be reported...
Reimbursements:
Deduction taken, Refund or reimbursement.
Real estate taxes, Real estate taxes.
Reforestation expenses, Qualifying costs.
Rented property, improvements, Improvements to rented property.
Repayment of income, Repayment of income.
Replacement:
Reportable transactions., Reportable transactions.
Right-of-way income, Easements and rights-of-way.
S
Sale of home, Sale of your home.
Section 179 expense deduction, Section 179 Expense Deduction
Qualifying property, What Property Qualifies?
Recapture,
Self-employed health insurance, Self-employed health insurance deduction.
Self-employed health insurance deduction, Self-employed health insurance deduction.
Self-employment tax:
Community property, Community property.
Landlord participation, Landlord Participation in Farming
Maximum net earnings, Maximum net earnings.
Methods for figuring net earnings, Methods for Figuring Net Earnings
Optional method, Farm Optional Method
Regular method, Regular Method
Self-employment tax rate, Self-employment tax rate.
Share farming, Share farmer.
Tax rates, Tax rates.
Selling expenses, Selling expenses.
Selling price:
Settlement costs (fees), Settlement costs.
Social security and Medicare:
Credits of coverage, Earning credits in 2011.
Social security number, Obtaining a social security number.
Software, computer, Computer software.
Special depreciation allowance:
Standard mileage rate, Standard mileage rate.
Start-up costs for businesses, Business start-up and organizational costs.
Suggestions for publication, Comments and suggestions.
T
Tangible personal property, Tangible personal property.
Tax help,
Tax preparation fees, Tax preparation fees.
Tax shelter:
At-risk limits, At-Risk Limits
Defined, Tax shelter.
Tax-free exchanges, Like-Kind Exchanges
Taxpayer Advocate, Taxpayer Advocate Service.
Telephone expense, Telephone expense.
Tenant house expenses, Tenant House Expenses
Tobacco quota buyout payments, Tobacco Quota Buyout Program Payments
Travel expenses, Travel Expenses
Truck expenses, Truck and Car Expenses
Trust fund recovery penalty, Trust fund recovery penalty.
TTY/TDD information, How To Get Tax Help
U
Uniform capitalization rules:
Unstated interest, Unstated interest.
W
Wages and salaries, Wages and salaries.
Water conservation, Conservation Expenses
Withholding:
Social security and Medicare tax, Social Security and Medicare Taxes
TOC