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Index of Publication 225 - Farmer's Tax GuideTOC
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A
Abandonment, Abandonment
Accounting method:
Accrual, Accrual Method
Cash, Cash Method
Change in, Change in Accounting Method
Crop, Crop 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
Depreciable property, Assessment for Depreciable Property
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
Changed to business use, Property changed from personal to business or rental use.
Constructing assets, Constructing assets.
Cost, Cost Basis
Decreases, Decreases to Basis
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.
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.
Livestock, Livestock or produce bought for resale., Raised draft, breeding, dairy, or sporting animals.
Reimbursement, Insurance and other reimbursements.
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):
Loans, Commodity Credit Corporation (CCC) Loans
Market gain, Market Gain
Computer, software, Computer software.
Conservation:
Cost-sharing exclusion, Conservation Expenses
District assessments, Assessment by Conservation District
Expenses, Conservation Expenses
Plans, Conservation plan.
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
Crop insurance, Crop Insurance and Crop Disaster Payments
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,
Crop method, Election to use crop method.
Cutting of timber, Election to treat cutting as a sale or exchange.
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
Penalties, Estimated Tax Penalty for 2011
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
F
Family member:
Business expenses, Special rule for related persons.
Installment sale, Sale to a related person.
Like-kind exchange, Like-kind exchanges between related persons.
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
Defined, Farm defined., Farm.
Income averaging, Income Averaging for Farmers
Rental, Farm rental.
Sale of, Sale of a Farm
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
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
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
From farming, Gross income from farming., Farm Income, Gross Income From Farming
Gross, Gross Income
Not-for-profit farming, Not-for-Profit Farming
Pasture, Pasture income and rental.
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:
Electing out, Electing out of the installment method.
Farm, sale of, Installment Sale of a Farm
Figuring income, Figuring Installment Sale Income
Reporting income, Form 6252.
Unstated interest, Unstated interest.
Intangible property, Section 197 Intangibles
Interest:
Expense, Interest
Income, Interest income.
Unstated, Unstated interest.
Inventory:
Items included, Farm Inventory
Methods of valuation, Inventory valuation methods.
Irrigation:
Illegal subsidy, Illegal federal irrigation subsidy.
Project, Irrigation Project
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:
At-risk, At-Risk Limits
Business use of home, Deduction limit.
Capital losses, Treatment of Capital Losses
Conservation expenses, The total assessment limit.The yearly assessment..., 25% Limit on Deduction
Depreciation:
Business-use, What Is the Business-Use Requirement?
Excluded farm debt, Exclusion limit.
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.
Prepaid farm supplies, Deduction limit.
Reforestation costs,
Section 179 expense deduction:
Automobile, Limits for passenger automobiles.
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.
Rules, Additional Rules for Listed Property
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
O
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:
Estimated tax, Estimated Tax Penalty for 2011
Returns, Estimated Tax Penalty for 2011
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:
Amortization, Depreciation and amortization.
Basis reductions, Recapture of basis reductions.
Certain depreciation, Recapture of certain depreciation.
Cost-sharing payments, Recapture.
Depreciation, Depreciation Recapture, When Do You Recapture MACRS Depreciation?, Depreciation recapture.
Section 1245 property, Section 1245 Property
Section 1250 property, Section 1250 Property
Section 179 expense deduction,
Section 179 GO Zone property, Recapture for qualified section 179 GO Zone property.
Special depreciation allowance, When Must You Recapture an Allowance
Records on depreciable property, To figure any gain that must be reported...
Reimbursements:
Casualties and thefts, Casualty and theft losses., Casualties and Thefts, Insurance and other reimbursements.
Deduction taken, Refund or reimbursement.
Expenses, Reimbursed expenses.
Feed assistance, Feed Assistance and Payments
Real estate taxes, Real estate taxes.
Reforestation expenses, Qualifying costs.
To employees, Reimbursements to employees.
Rented property, improvements, Improvements to rented property.
Repayment of income, Repayment of income.
Replacement:
Period, Replacement Period
Property, Replacement Property
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
How to elect, How Do You Elect the Deduction?
Listed property, Additional Rules for Listed Property
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.
Deduction, Deduction for employer-equivalent portion of self-employment tax.
How to pay, How To Pay Self-Employment Tax
Landlord participation, Landlord Participation in Farming
Material participation, Material participation for landlords.
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
Rental income, Landlord Participation in Farming
Reporting, Reporting Self-Employment Tax
Self-employment tax rate, Self-employment tax rate.
Share farming, Share farmer.
Tax rates, Tax rates.
Who must pay, Who Must Pay Self-Employment Tax?
Selling expenses, Selling expenses.
Selling price:
Defined, Selling price.
Reduced, Selling price reduced.
Settlement costs (fees), Settlement costs.
Social security and Medicare:
Credits of coverage, Earning credits in 2011.
Withholding of tax, Social Security and Medicare Taxes
Social security number, Obtaining a social security number.
Software, computer, Computer software.
Special depreciation allowance:
How to elect not to claim, How Can You Elect Not To Claim the 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:
Basis of assets, Uniform Capitalization Rules
Inventory, Uniform capitalization rules.
Unstated interest, Unstated interest.
W
Wages and salaries, Wages and salaries.
Water conservation, Conservation Expenses
Withholding:
Income tax, Federal Income Tax Withholding
Social security and Medicare tax, Social Security and Medicare Taxes
TOC