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1040ez Amended Form

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1040ez Amended Form

1040ez amended form 3. 1040ez amended form   Dispositions of Business Property Table of Contents Introduction Useful Items - You may want to see: What Is a Disposition of Property?Like-kind exchanges. 1040ez amended form How Do I Figure a Gain or Loss?Is My Gain or Loss Ordinary or Capital? Is My Capital Gain or Loss Short Term or Long Term? Where Do I Report Gains and Losses? Introduction If you dispose of business property, you may have a gain or loss that you report on Form 1040. 1040ez amended form However, in some cases you may have a gain that is not taxable or a loss that is not deductible. 1040ez amended form This chapter discusses whether you have a disposition, how to figure the gain or loss, and where to report the gain or loss. 1040ez amended form Useful Items - You may want to see: Publication 544 Sales and Other Dispositions of Assets Form (and Instructions) 4797 Sales of Business Property Sch D (Form 1040) Capital Gains and Losses See chapter 12 for information about getting publications and forms. 1040ez amended form What Is a Disposition of Property? A disposition of property includes the following transactions. 1040ez amended form You sell property for cash or other property. 1040ez amended form You exchange property for other property. 1040ez amended form You receive money as a tenant for the cancellation of a lease. 1040ez amended form You receive money for granting the exclusive use of a copyright throughout its life in a particular medium. 1040ez amended form You transfer property to satisfy a debt. 1040ez amended form You abandon property. 1040ez amended form Your bank or other financial institution forecloses on your mortgage or repossesses your property. 1040ez amended form Your property is damaged, destroyed, or stolen, and you receive property or money in payment. 1040ez amended form Your property is condemned, or disposed of under the threat of condemnation, and you receive property or money in payment. 1040ez amended form For details about damaged, destroyed, or stolen property, see Publication 547, Casualties, Disasters, and Thefts. 1040ez amended form For details about other dispositions, see chapter 1 in Publication 544. 1040ez amended form Nontaxable exchanges. 1040ez amended form   Certain exchanges of property are not taxable. 1040ez amended form This means any gain from the exchange is not recognized and you cannot deduct any loss. 1040ez amended form Your gain or loss will not be recognized until you sell or otherwise dispose of the property you receive. 1040ez amended form Like-kind exchanges. 1040ez amended form   A like-kind exchange is the exchange of property for the same kind of property. 1040ez amended form It is the most common type of nontaxable exchange. 1040ez amended form To be a like-kind exchange, the property traded and the property received must be both of the following. 1040ez amended form Business or investment property. 1040ez amended form Like property. 1040ez amended form   Report the exchange of like-kind property on Form 8824, Like-Kind Exchanges. 1040ez amended form For more information about like-kind exchanges, see chapter 1 in Publication 544. 1040ez amended form Installment sales. 1040ez amended form   An installment sale is a sale of property where you receive at least one payment after the tax year of the sale. 1040ez amended form If you finance the buyer's purchase of your property, instead of having the buyer get a loan or mortgage from a third party, you probably have an installment sale. 1040ez amended form   For more information about installment sales, see Publication 537, Installment Sales. 1040ez amended form Sale of a business. 1040ez amended form   The sale of a business usually is not a sale of one asset. 1040ez amended form Instead, all the assets of the business are sold. 1040ez amended form Generally, when this occurs, each asset is treated as being sold separately for determining the treatment of gain or loss. 1040ez amended form   Both the buyer and seller involved in the sale of a business must report to the IRS the allocation of the sales price among the business assets. 1040ez amended form Use Form 8594, Asset Acquisition Statement Under Section 1060, to provide this information. 1040ez amended form The buyer and seller should each attach Form 8594 to their federal income tax return for the year in which the sale occurred. 1040ez amended form   For more information about the sale of a business, see chapter 2 of Publication 544. 1040ez amended form How Do I Figure a Gain or Loss? Table 3-1. 1040ez amended form How To Figure a Gain or Loss IF your. 1040ez amended form . 1040ez amended form . 1040ez amended form THEN you have a. 1040ez amended form . 1040ez amended form . 1040ez amended form Adjusted basis is more than the amount realized Loss. 1040ez amended form Amount realized is more than the adjusted basis Gain. 1040ez amended form Basis, adjusted basis, amount realized, fair market value, and amount recognized are defined next. 1040ez amended form You need to know these definitions to figure your gain or loss. 1040ez amended form Basis. 1040ez amended form   The cost or purchase price of property is usually its basis for figuring the gain or loss from its sale or other disposition. 1040ez amended form However, if you acquired the property by gift, inheritance, or in some way other than buying it, you must use a basis other than its cost. 1040ez amended form For more information about basis, see Publication 551, Basis of Assets. 1040ez amended form Adjusted basis. 1040ez amended form   The adjusted basis of property is your original cost or other basis plus certain additions, and minus certain deductions such as depreciation and casualty losses. 1040ez amended form In determining gain or loss, the costs of transferring property to a new owner, such as selling expenses, are added to the adjusted basis of the property. 1040ez amended form Amount realized. 1040ez amended form   The amount you realize from a disposition is the total of all money you receive plus the fair market value of all property or services you receive. 1040ez amended form The amount you realize also includes any of your liabilities that were assumed by the buyer and any liabilities to which the property you transferred is subject, such as real estate taxes or a mortgage. 1040ez amended form Fair market value. 1040ez amended form   Fair market value is the price at which the property would change hands between a buyer and a seller, neither having to buy or sell, and both having reasonable knowledge of all necessary facts. 1040ez amended form Amount recognized. 1040ez amended form   Your gain or loss realized from a disposition of property is usually a recognized gain or loss for tax purposes. 1040ez amended form Recognized gains must be included in gross income. 1040ez amended form Recognized losses are deductible from gross income. 1040ez amended form However, a gain or loss realized from certain exchanges of property is not recognized. 1040ez amended form See  Nontaxable exchanges, earlier. 1040ez amended form Also, you cannot deduct a loss from the disposition of property held for personal use. 1040ez amended form Is My Gain or Loss Ordinary or Capital? You must classify your gains and losses as either ordinary or capital gains or losses. 1040ez amended form You must do this to figure your net capital gain or loss. 1040ez amended form Generally, you will have a capital gain or loss if you dispose of a capital asset. 1040ez amended form For the most part, everything you own and use for personal purposes or investment is a capital asset. 1040ez amended form Certain property you use in your business is not a capital asset. 1040ez amended form A gain or loss from a disposition of this property is an ordinary gain or loss. 1040ez amended form However, if you held the property longer than 1 year, you may be able to treat the gain or loss as a capital gain or loss. 1040ez amended form These gains and losses are called section 1231 gains and losses. 1040ez amended form For more information about ordinary and capital gains and losses, see chapters 2 and 3 in Publication 544. 1040ez amended form Is My Capital Gain or Loss Short Term or Long Term? If you have a capital gain or loss, you must determine whether it is long term or short term. 1040ez amended form Whether a gain or loss is long or short term depends on how long you own the property before you dispose of it. 1040ez amended form The time you own property before disposing of it is called the holding period. 1040ez amended form Table 3-2. 1040ez amended form Do I Have a Short-Term or Long-Term Gain or Loss? IF you hold the property. 1040ez amended form . 1040ez amended form . 1040ez amended form THEN you have a. 1040ez amended form . 1040ez amended form . 1040ez amended form 1 year or less Short-term capital gain or loss. 1040ez amended form More than 1 year Long-term capital gain or loss. 1040ez amended form For more information about short-term and long-term capital gains and losses, see chapter 4 of Publication 544. 1040ez amended form Where Do I Report Gains and Losses? Report gains and losses from the following dispositions on the forms indicated. 1040ez amended form The instructions for the forms explain how to fill them out. 1040ez amended form Dispositions of business property and depreciable property. 1040ez amended form   Use Form 4797. 1040ez amended form If you have taxable gain, you may also have to use Schedule D (Form 1040). 1040ez amended form Like-kind exchanges. 1040ez amended form   Use Form 8824, Like-Kind Exchanges. 1040ez amended form You may also have to use Form 4797 and Schedule D (Form 1040). 1040ez amended form Installment sales. 1040ez amended form   Use Form 6252, Installment Sale Income. 1040ez amended form You may also have to use Form 4797 and Schedule D (Form 1040). 1040ez amended form Casualties and thefts. 1040ez amended form   Use Form 4684, Casualties and Thefts. 1040ez amended form You may also have to use Form 4797. 1040ez amended form Condemned property. 1040ez amended form   Use Form 4797. 1040ez amended form You may also have to use Schedule D (Form 1040). 1040ez amended form Prev  Up  Next   Home   More Online Publications
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The 1040ez Amended Form

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