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Index of Publication 225 - Farmer's Tax GuideTOC
A
Accounting method:
Accrual method of accounting, Accrual Method
Additional Medicare Tax withholding, Additional Medicare Tax., Additional Medicare Tax.
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 structure, defined, Agricultural structure.
Alternative Depreciation System (ADS), Required use of ADS., ADS election.
Assessments:
By conservation district, Assessment by Conservation District
Assistance, See: Tax help
Automobiles, depreciation, Limits for passenger automobiles.
C
Canceled debt, Cancellation of Debt
Cash method of accounting, Cash Method
Change in accounting method, Changes in Methods of Accounting
Comments on publication, Comments and suggestions.
Commodity Credit Corporation (CCC):
Conservation:
Cost-sharing exclusion, Conservation Expenses
Conservation Reserve Program, Conservation Reserve Program (CRP) payments.
Constructive receipt of income, Constructive receipt.
Cooperatives, income from, Income From Cooperatives
D
Disaster relief grants, Federal disaster relief grants.
Disaster relief payments, Qualified disaster relief payments.
E
Election:
ADS depreciation, Electing ADS., ADS election.
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?
Embryo transplants, Transplanted embryo.
Environmental contamination, Soil or other environmental contamination.
Estimated tax:
Farm gross income, Gross Income From Farming
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.
Social security coverage, Family Employees
Farm:
Business expenses, Farm Business Expenses
Business, defined, Business of Farming
Rental, Farm rental.
Federal unemployment tax (FUTA), Federal Unemployment (FUTA) Tax
I
Illegal irrigation subsidy, Illegal federal irrigation subsidy.
Important dates, Important Dates for 2014
Income:
Accounting for, Accounting Methods
Accrual method of accounting, Income
Canceled debt excluded, Cancellation of Debt
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.
Installment sales:
Reporting income, Form 6252.
Intangible property, Section 197 Intangibles
Interest:
Expense, Interest
Inventory:
Items included, Farm Inventory
Methods of valuation, Inventory valuation methods.
Irrigation:
L
Landlord participation, Landlord Participation in Farming
Life tenant, See: Term interests
Limits:
Business use of home, Deduction limit.
Depreciation:
Excluded farm debt, Exclusion limit.
Passive activity, Passive Activity Limits
Percentage depletion, Taxable income limit.
Prepaid farm supplies, Deduction limit.
Section 179 expense deduction:
Business income, Business Income Limit
Time to keep records, How Long To Keep Records
Listed property:
Passenger automobile, Passenger automobiles.
N
Noncapital asset, Noncapital Assets
Nontaxable exchanges, Like-Kind Exchanges
Nontaxable transfer of MACRS property, Property acquired in a nontaxable transfer.
P
Partners, limited, Limited partner.
Partners, retired, Retired partner.
Passenger automobile, Passenger automobiles.
Payments considered received, Payments Received or Considered Received
Penalties:
Trust fund recovery, Trust fund recovery penalty.
Postponing casualty gain, Postponing Gain
Prepaid expense:
Extends useful life, Prepayment.
Farm supplies, Prepaid Farm Supplies
Livestock feed, Prepaid Livestock Feed
Publications, See: Tax help
R
Records on depreciable property, To figure any gain that must be reported...
Rented property, improvements, Improvements to rented property.
Replacement:
Right-of-way income, Easements and rights-of-way.
S
Sale of home, Sale of your home.
Self-employed health insurance, Self-employed health insurance deduction.
Selling price:
Settlement costs (fees), Settlement costs.
Social security and Medicare:
Credits of coverage, Earning credits in 2013.
Social security number, Obtaining a social security number.
Software, computer, Computer software.
Special depreciation allowance:
Start-up costs for businesses, Business start-up and organizational costs.
Suggestions for publication, Comments and suggestions.
U
Uniform capitalization rules:
W
Water conservation, Conservation Expenses
Withholding:
Social security and Medicare tax, Social Security and Medicare Taxes
TOC