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1040nr Tax Calculator

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1040nr tax calculator 3. 1040nr tax calculator   Farm Income Table of Contents Introduction Topics - This chapter discusses: Useful Items - You may want to see: Schedule F (Form 1040) Sales of Farm ProductsSchedule F. 1040nr tax calculator Form 4797. 1040nr tax calculator Sales Caused by Weather-Related Conditions Rents (Including Crop Shares)Crop Shares Agricultural Program PaymentsCommodity Credit Corporation (CCC) Loans Conservation Reserve Program (CRP) Crop Insurance and Crop Disaster Payments Feed Assistance and Payments Cost-Sharing Exclusion (Improvements) Payments Under the Farm Security and Rural Investment Act of 2002 and Under the Food, Conservation, and Energy Act of 2008 Tobacco Quota Buyout Program Payments Other Payments Payment to More Than One Person Income From CooperativesPatronage Dividends Per-Unit Retain Certificates Cancellation of DebtGeneral Rule Exceptions Exclusions Income From Other SourcesSod. 1040nr tax calculator Granting the right to remove deposits. 1040nr tax calculator Income Averaging for FarmersElected Farm Income (EFI) How To Figure the Tax Effect on Other Tax Determinations Tax for Certain Children Who Have Unearned Income Alternative Minimum Tax (AMT) Schedule J Introduction You may receive income from many sources. 1040nr tax calculator You must report the income from all the different sources on your tax return, unless it is excluded by law. 1040nr tax calculator Where you report the income on your tax return depends on its source. 1040nr tax calculator This chapter discusses farm income you report on Schedule F (Form 1040), Profit or Loss From Farming. 1040nr tax calculator For information on where to report other income, see the Instructions for Form 1040, U. 1040nr tax calculator S. 1040nr tax calculator Individual Income Tax Return. 1040nr tax calculator Accounting method. 1040nr tax calculator   The rules discussed in this chapter assume you use the cash method of accounting. 1040nr tax calculator Under the cash method, you generally include an item of income in gross income in the year you receive it. 1040nr tax calculator See Cash Method in chapter 2. 1040nr tax calculator   If you use an accrual method of accounting, different rules may apply to your situation. 1040nr tax calculator See Accrual Method in chapter 2. 1040nr tax calculator Topics - This chapter discusses: Schedule F Sales of farm products Rents (including crop shares) Agricultural program payments Income from cooperatives Cancellation of debt Income from other sources Income averaging for farmers Useful Items - You may want to see: Publication 525 Taxable and Nontaxable Income 550 Investment Income and Expenses 908 Bankruptcy Tax Guide 925 Passive Activity and At-Risk Rules 4681 Canceled Debts, Foreclosures, Repossessions, and Abandonments Form (and Instructions) 982 Reduction of Tax Attributes Due to Discharge of Indebtedness Sch E (Form 1040) Supplemental Income and Loss Sch J (Form 1040) Income Averaging for Farmers and Fishermen 1099-G Certain Government Payments 1099-PATR Taxable Distributions Received From Cooperatives 4797 Sales of Business Property 4835 Farm Rental Income and Expenses See chapter 16 for information about getting publications and forms. 1040nr tax calculator Schedule F (Form 1040) Individuals, trusts, and partnerships report farm income on Schedule F (Form 1040), Profit or Loss From Farming. 1040nr tax calculator Use this schedule to figure the net profit or loss from regular farming operations. 1040nr tax calculator Income from farming reported on Schedule F includes amounts you receive from cultivating, operating, or managing a farm for gain or profit, either as owner or tenant. 1040nr tax calculator This includes income from operating a stock, dairy, poultry, fish, fruit, or truck farm and income from operating a plantation, ranch, range, or orchard. 1040nr tax calculator It also includes income from the sale of crop shares if you materially participate in producing the crop. 1040nr tax calculator See Rents (Including Crop Shares) , later. 1040nr tax calculator Income received from operating a nursery, which specializes in growing ornamental plants, is considered to be income from farming. 1040nr tax calculator Income reported on Schedule F does not include gains or losses from sales or other dispositions of the following farm assets. 1040nr tax calculator Land. 1040nr tax calculator Depreciable farm equipment. 1040nr tax calculator Buildings and structures. 1040nr tax calculator Livestock held for draft, breeding, sport, or dairy purposes. 1040nr tax calculator Gains and losses from most dispositions of farm assets are discussed in chapters 8 and 9. 1040nr tax calculator Gains and losses from casualties, thefts, and condemnations are discussed in chapter 11. 1040nr tax calculator Sales of Farm Products Where to report. 1040nr tax calculator    Table 3-1 shows where to report the sale of farm products on your tax return. 1040nr tax calculator Schedule F. 1040nr tax calculator   Amounts received from the sales of products you raised on your farm for sale (or bought for resale), such as livestock, produce, or grains, are reported on Schedule F. 1040nr tax calculator This includes money and the fair market value of any property or services you receive. 1040nr tax calculator When you sell farm products bought for resale, your profit or loss is the difference between your selling price (money plus the fair market value of any property) and your basis in the item (usually the cost). 1040nr tax calculator See chapter 6 for information on the basis of assets. 1040nr tax calculator You generally report these amounts on Schedule F for the year you receive payment. 1040nr tax calculator Example. 1040nr tax calculator In 2012, you bought 20 feeder calves for $11,000 for resale. 1040nr tax calculator You sold them in 2013 for $21,000. 1040nr tax calculator You report the $21,000 sales price on Schedule F, line 1b, subtract your $11,000 basis on line 1d, and report the resulting $10,000 profit on line 1e. 1040nr tax calculator Form 4797. 1040nr tax calculator   Sales of livestock held for draft, breeding, sport, or dairy purposes may result in ordinary or capital gains or losses, depending on the circumstances. 1040nr tax calculator In either case, you should always report these sales on Form 4797 instead of Schedule F. 1040nr tax calculator See Livestock under Ordinary or Capital Gain or Loss in chapter 8. 1040nr tax calculator Animals you do not hold primarily for sale are considered business assets of your farm. 1040nr tax calculator Table 3-1. 1040nr tax calculator Where To Report Sales of Farm Products Item Sold Schedule F Form 4797 Farm products raised for sale X   Farm products bought for resale X   Farm assets not held primarily for sale, such as livestock held for draft, breeding, sport, or dairy purposes (bought or raised)   X Sale by agent. 1040nr tax calculator   If your agent sells your farm products, you have constructive receipt of the income when your agent receives payment and you must include the net proceeds from the sale in gross income for the year the agent receives payment. 1040nr tax calculator This applies even if your agent pays you in a later year. 1040nr tax calculator For a discussion on constructive receipt of income, see Cash Method under Accounting Methods in chapter 2. 1040nr tax calculator Sales Caused by Weather-Related Conditions If you sell or exchange more livestock, including poultry, than you normally would in a year because of a drought, flood, or other weather-related condition, you may be able to postpone reporting the gain from the additional animals until the next year. 1040nr tax calculator You must meet all the following conditions to qualify. 1040nr tax calculator Your principal trade or business is farming. 1040nr tax calculator You use the cash method of accounting. 1040nr tax calculator You can show that, under your usual business practices, you would not have sold or exchanged the additional animals this year except for the weather-related condition. 1040nr tax calculator The weather-related condition caused an area to be designated as eligible for assistance by the federal government. 1040nr tax calculator Sales or exchanges made before an area became eligible for federal assistance qualify if the weather-related condition that caused the sale or exchange also caused the area to be designated as eligible for federal assistance. 1040nr tax calculator The designation can be made by the President, the Department of Agriculture (or any of its agencies), or by other federal departments or agencies. 1040nr tax calculator A weather-related sale or exchange of livestock (other than poultry) held for draft, breeding, or dairy purposes may be an involuntary conversion. 1040nr tax calculator See Other Involuntary Conversions in chapter 11. 1040nr tax calculator Usual business practice. 1040nr tax calculator   You must determine the number of animals you would have sold had you followed your usual business practice in the absence of the weather-related condition. 1040nr tax calculator Do this by considering all the facts and circumstances, but do not take into account your sales in any earlier year for which you postponed the gain. 1040nr tax calculator If you have not yet established a usual business practice, rely on the usual business practices of similarly situated farmers in your general region. 1040nr tax calculator Connection with affected area. 1040nr tax calculator   The livestock does not have to be raised or sold in an area affected by a weather-related condition for the postponement to apply. 1040nr tax calculator However, the sale must occur solely because of a weather-related condition that affected the water, grazing, or other requirements of the livestock. 1040nr tax calculator This requirement generally will not be met if the costs of feed, water, or other requirements of the livestock affected by the weather-related condition are not substantial in relation to the total costs of holding the livestock. 1040nr tax calculator Classes of livestock. 1040nr tax calculator   You must figure the amount to be postponed separately for each generic class of animals—for example, hogs, sheep, and cattle. 1040nr tax calculator Do not separate animals into classes based on age, sex, or breed. 1040nr tax calculator Amount to be postponed. 1040nr tax calculator   Follow these steps to figure the amount of gain to be postponed for each class of animals. 1040nr tax calculator Divide the total income realized from the sale of all livestock in the class during the tax year by the total number of such livestock sold. 1040nr tax calculator For this purpose, do not treat any postponed gain from the previous year as income received from the sale of livestock. 1040nr tax calculator Multiply the result in (1) by the excess number of such livestock sold solely because of weather-related conditions. 1040nr tax calculator Example. 1040nr tax calculator You are a calendar year taxpayer and you normally sell 100 head of beef cattle a year. 1040nr tax calculator As a result of drought, you sold 135 head during 2012. 1040nr tax calculator You realized $70,200 from the sale. 1040nr tax calculator On August 9, 2012, as a result of drought, the affected area was declared a disaster area eligible for federal assistance. 1040nr tax calculator The income you can postpone until 2013 is $18,200 [($70,200 ÷ 135) × 35]. 1040nr tax calculator How to postpone gain. 1040nr tax calculator   To postpone gain, attach a statement to your tax return for the year of the sale. 1040nr tax calculator The statement must include your name and address and give the following information for each class of livestock for which you are postponing gain. 1040nr tax calculator A statement that you are postponing gain under Internal Revenue Code (IRC) section 451(e). 1040nr tax calculator Evidence of the weather-related conditions that forced the early sale or exchange of the livestock and the date, if known, on which an area was designated as eligible for assistance by the federal government because of weather-related conditions. 1040nr tax calculator A statement explaining the relationship of the area affected by the weather-related condition to your early sale or exchange of the livestock. 1040nr tax calculator The number of animals sold in each of the 3 preceding years. 1040nr tax calculator The number of animals you would have sold in the tax year had you followed your normal business practice in the absence of weather-related conditions. 1040nr tax calculator The total number of animals sold and the number sold because of weather-related conditions during the tax year. 1040nr tax calculator A computation, as described above, of the income to be postponed for each class of livestock. 1040nr tax calculator   Generally, you must file the statement and the return by the due date of the return, including extensions. 1040nr tax calculator However, for sales or exchanges treated as an involuntary conversion from weather-related sales of livestock in an area eligible for federal assistance (discussed in chapter 11), you can file this statement at any time during the replacement period. 1040nr tax calculator For other sales or exchanges, if you timely filed your return for the year without postponing gain, you can still postpone gain by filing an amended return within 6 months of the due date of the return (excluding extensions). 1040nr tax calculator Attach the statement to the amended return and write “Filed pursuant to section 301. 1040nr tax calculator 9100-2” at the top of the amended return. 1040nr tax calculator File the amended return at the same address you filed the original return. 1040nr tax calculator Once you have filed the statement, you can cancel your postponement of gain only with the approval of the IRS. 1040nr tax calculator Rents (Including Crop Shares) The rent you receive for the use of your farmland is generally rental income, not farm income. 1040nr tax calculator However, if you materially participate in farming operations on the land, the rent is farm income. 1040nr tax calculator See Landlord Participation in Farming in chapter 12. 1040nr tax calculator Pasture income and rental. 1040nr tax calculator   If you pasture someone else's livestock and take care of them for a fee, the income is from your farming business. 1040nr tax calculator You must enter it as Other income on Schedule F. 1040nr tax calculator If you simply rent your pasture for a flat cash amount without providing services, report the income as rent on Part I of Schedule E (Form 1040), Supplemental Income and Loss. 1040nr tax calculator Crop Shares You must include rent you receive in the form of crop shares in income in the year you convert the shares to money or the equivalent of money. 1040nr tax calculator It does not matter whether you use the cash method of accounting or an accrual method of accounting. 1040nr tax calculator If you materially participate in operating a farm from which you receive rent in the form of crop shares or livestock, the rental income is included in self-employment income. 1040nr tax calculator See Landlord Participation in Farming in chapter 12. 1040nr tax calculator Report the rental income on Schedule F. 1040nr tax calculator If you do not materially participate in operating the farm, report this income on Form 4835 and carry the net income or loss to Schedule E (Form 1040). 1040nr tax calculator The income is not included in self-employment income. 1040nr tax calculator Crop shares you use to feed livestock. 1040nr tax calculator   Crop shares you receive as a landlord and feed to your livestock are considered converted to money when fed to the livestock. 1040nr tax calculator You must include the fair market value of the crop shares in income at that time. 1040nr tax calculator You are entitled to a business expense deduction for the livestock feed in the same amount and at the same time you include the fair market value of the crop share as rental income. 1040nr tax calculator Although these two transactions cancel each other for figuring adjusted gross income on Form 1040, they may be necessary to figure your self-employment tax. 1040nr tax calculator See  chapter 12. 1040nr tax calculator Crop shares you give to others (gift). 1040nr tax calculator   Crop shares you receive as a landlord and give to others are considered converted to money when you make the gift. 1040nr tax calculator You must report the fair market value of the crop share as income, even though someone else receives payment for the crop share. 1040nr tax calculator Example. 1040nr tax calculator A tenant farmed part of your land under a crop-share arrangement. 1040nr tax calculator The tenant harvested and delivered the crop in your name to an elevator company. 1040nr tax calculator Before selling any of the crop, you instructed the elevator company to cancel your warehouse receipt and make out new warehouse receipts in equal amounts of the crop in the names of your children. 1040nr tax calculator They sell their crop shares in the following year and the elevator company makes payments directly to your children. 1040nr tax calculator In this situation, you are considered to have received rental income and then made a gift of that income. 1040nr tax calculator You must include the fair market value of the crop shares in your income for the tax year you gave the crop shares to your children. 1040nr tax calculator Crop share loss. 1040nr tax calculator   If you are involved in a rental or crop-share lease arrangement, any loss from these activities may be subject to the limits under the passive loss rules. 1040nr tax calculator See Publication 925 for information on these rules. 1040nr tax calculator Agricultural Program Payments You must include in income most government payments, such as those for approved conservation practices, direct payments, and counter-cyclical payments, whether you receive them in cash, materials, services, or commodity certificates. 1040nr tax calculator However, you can exclude from income some payments you receive under certain cost-sharing conservation programs. 1040nr tax calculator See Cost-Sharing Exclusion (Improvements) , later. 1040nr tax calculator Report the agricultural program payment on the appropriate line of Schedule F, Part I. 1040nr tax calculator Report the full amount even if you return a government check for cancellation, refund any of the payment you receive, or the government collects all or part of the payment from you by reducing the amount of some other payment or Commodity Credit Corporation (CCC) loan. 1040nr tax calculator However, you can deduct the amount you refund or return or that reduces some other payment or loan to you. 1040nr tax calculator Claim the deduction on Schedule F for the year of repayment or reduction. 1040nr tax calculator Commodity Credit Corporation (CCC) Loans Generally, you do not report loans you receive as income. 1040nr tax calculator However, if you pledge part or all of your production to secure a CCC loan, you can treat the loan as if it were a sale of the crop and report the loan proceeds as income in the year you receive them. 1040nr tax calculator You do not need approval from the IRS to adopt this method of reporting CCC loans. 1040nr tax calculator Once you report a CCC loan as income for the year received, you generally must report all CCC loans in that year and later years in the same way. 1040nr tax calculator However, you can obtain for your tax year an automatic consent to change your method of accounting for loans received from the CCC, from including the loan amount in gross income for the tax year in which the loan is received to treating the loan amount as a loan. 1040nr tax calculator For more information, see Part I of the Instructions for Form 3115 and Revenue Procedure 2008-52. 1040nr tax calculator Revenue Procedure 2008-52, 2008-36 I. 1040nr tax calculator R. 1040nr tax calculator B. 1040nr tax calculator 587, is available at  www. 1040nr tax calculator irs. 1040nr tax calculator gov/irb/2008-36_IRB/ar09. 1040nr tax calculator html. 1040nr tax calculator You can request income tax withholding from CCC loan payments you receive. 1040nr tax calculator Use Form W-4V, Voluntary Withholding Request. 1040nr tax calculator See chapter 16 for information about ordering the form. 1040nr tax calculator To elect to report a CCC loan as income, include the loan proceeds as income on Schedule F, line 7a, for the year you receive it. 1040nr tax calculator Attach a statement to your return showing the details of the loan. 1040nr tax calculator You must file the statement and the return by the due date of the return, including extensions. 1040nr tax calculator If you timely filed your return for the year without making the election, you can still make the election by filing an amended return within 6 months of the due date of the return (excluding extensions). 1040nr tax calculator Attach the statement to the amended return and write “Filed pursuant to section 301. 1040nr tax calculator 9100-2” at the top of the return. 1040nr tax calculator File the amended return at the same address you filed the original return. 1040nr tax calculator When you make this election, the amount you report as income becomes your basis in the commodity. 1040nr tax calculator See chapter 6 for information on the basis of assets. 1040nr tax calculator If you later repay the loan, redeem the pledged commodity, and sell it, you report as income at the time of sale the sale proceeds minus your basis in the commodity. 1040nr tax calculator If the sale proceeds are less than your basis in the commodity, you can report the difference as a loss on Schedule F. 1040nr tax calculator If you forfeit the pledged crops to the CCC in full payment of the loan, the forfeiture is treated for tax purposes as a sale of the crops. 1040nr tax calculator If you did not report the loan proceeds as income for the year you received them, you must include them in your income for the year of the forfeiture. 1040nr tax calculator Form 1099-A. 1040nr tax calculator   If you forfeit pledged crops to the CCC in full payment of a loan, you may receive a Form 1099-A, Acquisition or Abandonment of Secured Property. 1040nr tax calculator “CCC” should be shown in box 6. 1040nr tax calculator The amount of any CCC loan outstanding when you forfeited your commodity should also be indicated on the form. 1040nr tax calculator Market Gain Under the CCC nonrecourse marketing assistance loan program, your repayment amount for a loan secured by your pledge of an eligible commodity is generally based on the lower of the loan rate or the prevailing world market price for the commodity on the date of repayment. 1040nr tax calculator If you repay the loan when the world price is lower, the difference between that repayment amount and the original loan amount is market gain. 1040nr tax calculator Whether you use cash or CCC certificates to repay the loan, you will receive a Form 1099-G showing the market gain you realized. 1040nr tax calculator Market gain should be reported as follows. 1040nr tax calculator If you elected to include the CCC loan in income in the year you received it, do not include the market gain in income. 1040nr tax calculator However, adjust the basis of the commodity for the amount of the market gain. 1040nr tax calculator If you did not include the CCC loan in income in the year received, include the market gain in your income. 1040nr tax calculator The following examples show how to report market gain. 1040nr tax calculator Example 1. 1040nr tax calculator Mike Green is a cotton farmer. 1040nr tax calculator He uses the cash method of accounting and files his tax return on a calendar year basis. 1040nr tax calculator He has deducted all expenses incurred in producing the cotton and has a zero basis in the commodity. 1040nr tax calculator In 2012, Mike pledged 1,000 pounds of cotton as collateral for a CCC loan of $2,000 (a loan rate of $2. 1040nr tax calculator 00 per pound). 1040nr tax calculator In 2013, he repaid the loan and redeemed the cotton for $1,500 when the world price was $1. 1040nr tax calculator 50 per pound (lower than the loan amount). 1040nr tax calculator Later in 2013, he sold the cotton for $2,500. 1040nr tax calculator The market gain on the redemption was $. 1040nr tax calculator 50 ($2. 1040nr tax calculator 00 – $1. 1040nr tax calculator 50) per pound. 1040nr tax calculator Mike realized total market gain of $500 ($. 1040nr tax calculator 50 x 1,000 pounds). 1040nr tax calculator How he reports this market gain and figures his gain or loss from the sale of the cotton depends on whether he included CCC loans in income in 2012. 1040nr tax calculator Included CCC loan. 1040nr tax calculator   Mike reported the $2,000 CCC loan as income for 2012 on Schedule F, line 1b, so he is treated as if he sold the cotton for $2,000 when he pledged it and repurchased the cotton for $1,500 when he redeemed it. 1040nr tax calculator The $500 market gain is not recognized on the redemption. 1040nr tax calculator He reports it for 2013 as an agricultural program payment on Schedule F, line 4a, but does not include it as a taxable amount on line 4b. 1040nr tax calculator   Mike's basis in the cotton after he redeemed it was $1,500, which is the redemption (repurchase) price paid for the cotton. 1040nr tax calculator His gain from the sale is $1,000 ($2,500 – $1,500). 1040nr tax calculator He reports the $1,000 gain as income for 2013 on Schedule F, line 1b. 1040nr tax calculator Excluded CCC loan. 1040nr tax calculator   Mike has income of $500 from market gain in 2013. 1040nr tax calculator He reports it on Schedule F, lines 4a and 4b. 1040nr tax calculator His basis in the cotton is zero, so his gain from its sale is $2,500. 1040nr tax calculator He reports the $2,500 gain as income for 2013 on Schedule F, line 1b. 1040nr tax calculator Example 2. 1040nr tax calculator The facts are the same as in Example 1 except that, instead of selling the cotton for $2,500 after redeeming it, Mike entered into an option-to-purchase contract with a cotton buyer before redeeming the cotton. 1040nr tax calculator Under that contract, Mike authorized the cotton buyer to pay the CCC loan on Mike's behalf. 1040nr tax calculator In 2013, the cotton buyer repaid the loan for $1,500 and immediately exercised his option, buying the cotton for $1,500. 1040nr tax calculator How Mike reports the $500 market gain on the redemption of the cotton and figures his gain or loss from its sale depends on whether he included CCC loans in income in 2012. 1040nr tax calculator Included CCC loan. 1040nr tax calculator   As in Example 1, Mike is treated as though he sold the cotton for $2,000 when he pledged it and repurchased the cotton for $1,500 when the cotton buyer redeemed it for him. 1040nr tax calculator The $500 market gain is not recognized on the redemption. 1040nr tax calculator Mike reports it for 2013 as an agricultural program payment on Schedule F, line 4a, but does not include it as a taxable amount on line 4b. 1040nr tax calculator   Also, as in Example 1, Mike's basis in the cotton when the cotton buyer redeemed it for him was $1,500. 1040nr tax calculator Mike has no gain or loss on its sale to the cotton buyer for that amount. 1040nr tax calculator Excluded CCC loan. 1040nr tax calculator   As in Example 1, Mike has income of $500 from market gain in 2013. 1040nr tax calculator He reports it on Schedule F, lines 4a and 4b. 1040nr tax calculator His basis in the cotton is zero, so his gain from its sale is $1,500. 1040nr tax calculator He reports the $1,500 gain as income for 2013 on Schedule F, line 1b. 1040nr tax calculator Conservation Reserve Program (CRP) Under the Conservation Reserve Program (CRP), if you own or operate highly erodible or other specified cropland, you may enter into a long-term contract with the USDA, agreeing to convert to a less intensive use of that cropland. 1040nr tax calculator You must include the annual rental payments and any one-time incentive payment you receive under the program on Schedule F, lines 4a and 4b. 1040nr tax calculator Cost-share payments you receive may qualify for the cost-sharing exclusion. 1040nr tax calculator See Cost-Sharing Exclusion (Improvements) , later. 1040nr tax calculator CRP payments are reported to you on Form 1099-G. 1040nr tax calculator Individuals who are receiving Social Security retirement or disability benefits may exclude CRP payments when calculating self-employment tax. 1040nr tax calculator See the instructions for Schedule SE (Form 1040). 1040nr tax calculator Crop Insurance and Crop Disaster Payments You must include in income any crop insurance proceeds you receive as the result of physical crop damage or reduction of crop revenue, or both. 1040nr tax calculator You generally include them in the year you receive them. 1040nr tax calculator Treat as crop insurance proceeds the crop disaster payments you receive from the federal government as the result of destruction or damage to crops, or the inability to plant crops, because of drought, flood, or any other natural disaster. 1040nr tax calculator You can request income tax withholding from crop disaster payments you receive from the federal government. 1040nr tax calculator Use Form W-4V, Voluntary Withholding Request. 1040nr tax calculator See chapter 16 for information about ordering the form. 1040nr tax calculator Election to postpone reporting until the following year. 1040nr tax calculator   You can postpone reporting some or all crop insurance proceeds as income until the year following the year the physical damage occurred if you meet all the following conditions. 1040nr tax calculator You use the cash method of accounting. 1040nr tax calculator You receive the crop insurance proceeds in the same tax year the crops are damaged. 1040nr tax calculator You can show that under your normal business practice you would have included income from the damaged crops in any tax year following the year the damage occurred. 1040nr tax calculator   Deferral is not permitted for proceeds received from revenue insurance policies. 1040nr tax calculator   To postpone reporting some or all crop insurance proceeds received in 2013, report the amount you received on Schedule F, line 6a, but do not include it as a taxable amount on line 6b. 1040nr tax calculator Check the box on line 8c and attach a statement to your tax return. 1040nr tax calculator The statement must include your name and address and contain the following information. 1040nr tax calculator A statement that you are making an election under IRC section 451(d) and Regulations section 1. 1040nr tax calculator 451-6. 1040nr tax calculator The specific crop or crops physically destroyed or damaged. 1040nr tax calculator A statement that under your normal business practice you would have included income from some or all of the destroyed or damaged crops in gross income for a tax year following the year the crops were destroyed or damaged. 1040nr tax calculator The cause of the physical destruction or damage and the date or dates it occurred. 1040nr tax calculator The total payments you received from insurance carriers, itemized for each specific crop, and the date you received each payment. 1040nr tax calculator The name of each insurance carrier from whom you received payments. 1040nr tax calculator   One election covers all crops representing a single trade or business. 1040nr tax calculator If you have more than one farming business, make a separate election for each one. 1040nr tax calculator For example, if you operate two separate farms on which you grow different crops and you keep separate books for each farm, you should make two separate elections to postpone reporting insurance proceeds you receive for crops grown on each of your farms. 1040nr tax calculator   An election is binding for the year unless the IRS approves your request to change it. 1040nr tax calculator To request IRS approval to change your election, write to the IRS at the following address giving your name, address, identification number, the year you made the election, and your reasons for wanting to change it. 1040nr tax calculator Ogden Submission Processing Center P. 1040nr tax calculator O. 1040nr tax calculator Box 9941 Ogden, UT 84409 Feed Assistance and Payments The Disaster Assistance Act of 1988 authorizes programs to provide feed assistance, reimbursement payments, and other benefits to qualifying livestock producers if the Secretary of Agriculture determines that, because of a natural disaster, a livestock emergency exists. 1040nr tax calculator These programs include partial reimbursement for the cost of purchased feed and for certain transportation expenses. 1040nr tax calculator They also include the donation or sale at a below-market price of feed owned by the Commodity Credit Corporation. 1040nr tax calculator Include in income: The market value of donated feed, The difference between the market value and the price you paid for feed you buy at below-market prices, and Any cost reimbursement you receive. 1040nr tax calculator You must include these benefits in income in the year you receive them. 1040nr tax calculator You cannot postpone reporting them under the rules explained earlier for weather-related sales of livestock or crop insurance proceeds. 1040nr tax calculator Report the benefits on Schedule F, Part I, as agricultural program payments. 1040nr tax calculator You can usually take a current deduction for the same amount as a feed expense. 1040nr tax calculator Cost-Sharing Exclusion (Improvements) You can exclude from your income part or all of a payment you receive under certain federal or state cost-sharing conservation, reclamation, and restoration programs. 1040nr tax calculator A payment is any economic benefit you get as a result of an improvement. 1040nr tax calculator However, this exclusion applies only to that part of a payment that meets all three of the following tests. 1040nr tax calculator It was for a capital expense. 1040nr tax calculator You cannot exclude any part of a payment for an expense you can deduct in the year you pay or incur it. 1040nr tax calculator You must include the payment for a deductible expense in income, and you can take any offsetting deduction. 1040nr tax calculator See chapter 5 for information on deducting soil and water conservation expenses. 1040nr tax calculator It does not substantially increase your annual income from the property for which it is made. 1040nr tax calculator An increase in annual income is substantial if it is more than the greater of the following amounts. 1040nr tax calculator 10% of the average annual income derived from the affected property before receiving the improvement. 1040nr tax calculator $2. 1040nr tax calculator 50 times the number of affected acres. 1040nr tax calculator The Secretary of Agriculture certified that the payment was primarily made for conserving soil and water resources, protecting or restoring the environment, improving forests, or providing a habitat for wildlife. 1040nr tax calculator Qualifying programs. 1040nr tax calculator   If the three tests listed above are met, you can exclude part or all of the payments from the following programs. 1040nr tax calculator The rural clean water program authorized by the Federal Water Pollution Control Act. 1040nr tax calculator The rural abandoned mine program authorized by the Surface Mining Control and Reclamation Act of 1977. 1040nr tax calculator The water bank program authorized by the Water Bank Act. 1040nr tax calculator The emergency conservation measures program authorized by title IV of the Agricultural Credit Act of 1978. 1040nr tax calculator The agricultural conservation program authorized by the Soil Conservation and Domestic Allotment Act. 1040nr tax calculator The great plains conservation program authorized by the Soil Conservation and Domestic Policy Act. 1040nr tax calculator The resource conservation and development program authorized by the Bankhead-Jones Farm Tenant Act and by the Soil Conservation and Domestic Allotment Act. 1040nr tax calculator Certain small watershed programs, listed later. 1040nr tax calculator Any program of a state, possession of the United States, a political subdivision of any of these, or of the District of Columbia under which payments are made to individuals primarily for conserving soil, protecting or restoring the environment, improving forests, or providing a habitat for wildlife. 1040nr tax calculator Several state programs have been approved. 1040nr tax calculator For information about the status of those programs, contact the state offices of the Farm Service Agency (FSA) and the Natural Resources and Conservation Service (NRCS). 1040nr tax calculator Small watershed programs. 1040nr tax calculator   If the three tests listed earlier are met, you can exclude part or all of the payments you receive under the following programs for improvements made in connection with a watershed. 1040nr tax calculator The programs under the Watershed Protection and Flood Prevention Act. 1040nr tax calculator The flood prevention projects under the Flood Control Act of 1944. 1040nr tax calculator The Emergency Watershed Protection Program under the Flood Control Act of 1950. 1040nr tax calculator Certain programs under the Colorado River Basin Salinity Control Act. 1040nr tax calculator The Wetlands Reserve Program authorized by the Food Security Act of 1985, the Federal Agriculture Improvement and Reform Act of 1996 and the Farm Security and Rural Investment Act of 2002. 1040nr tax calculator The Environmental Quality Incentives Program (EQIP) authorized by the Federal Agriculture Improvement and Reform Act of 1996. 1040nr tax calculator The Wildlife Habitat Incentives Program (WHIP) authorized by the Federal Agriculture Improvement and Reform Act of 1996. 1040nr tax calculator The Soil and Water Conservation Assistance Program authorized by the Agricultural Risk Protection Act of 2000. 1040nr tax calculator The Agricultural Management Assistance Program authorized by the Agricultural Risk Protection Act of 2000. 1040nr tax calculator The Conservation Reserve Program authorized by the Food Security Act of 1985 and the Federal Agriculture Improvement and Reform Act of 1996. 1040nr tax calculator The Forest Land Enhancement Program authorized under the Farm Security and Rural Investment Act of 2002. 1040nr tax calculator The Conservation Security Program authorized by the Food Security Act of 1985. 1040nr tax calculator The Forest Health Protection Program (FHPP) authorized by the Cooperative Forestry Assistance Act of 1978. 1040nr tax calculator Income realized. 1040nr tax calculator   The gross income you realize upon getting an improvement under these cost-sharing programs is the value of the improvement reduced by the sum of the excludable portion and your share of the cost of the improvement (if any). 1040nr tax calculator Value of the improvement. 1040nr tax calculator   You determine the value of the improvement by multiplying its fair market value (defined in chapter 6) by a fraction. 1040nr tax calculator The numerator of the fraction is the total cost of the improvement (all amounts paid either by you or by the government for the improvement) reduced by the sum of the following items. 1040nr tax calculator Any government payments under a program not listed earlier. 1040nr tax calculator Any part of a government payment under a program listed earlier that the Secretary of Agriculture has not certified as primarily for conservation. 1040nr tax calculator Any government payment to you for rent or for your services. 1040nr tax calculator The denominator of the fraction is the total cost of the improvement. 1040nr tax calculator Excludable portion. 1040nr tax calculator   The excludable portion is the present fair market value of the right to receive annual income from the affected acreage of the greater of the following amounts. 1040nr tax calculator 10% of the prior average annual income from the affected acreage. 1040nr tax calculator The prior average annual income is the average of the gross receipts from the affected acreage for the last 3 tax years before the tax year in which you started to install the improvement. 1040nr tax calculator $2. 1040nr tax calculator 50 times the number of affected acres. 1040nr tax calculator The calculation of present fair market value of the right to receive annual income is too complex to discuss in this publication. 1040nr tax calculator You may need to consult your tax advisor for assistance. 1040nr tax calculator Example. 1040nr tax calculator One hundred acres of your land was reclaimed under a rural abandoned mine program contract with the Natural Resources Conservation Service of the USDA. 1040nr tax calculator The total cost of the improvement was $500,000. 1040nr tax calculator The USDA paid $490,000. 1040nr tax calculator You paid $10,000. 1040nr tax calculator The value of the cost-sharing improvement is $15,000. 1040nr tax calculator The present fair market value of the right to receive the annual income described in (1) above is $1,380, and the present fair market value of the right to receive the annual income described in (2) is $1,550. 1040nr tax calculator The excludable portion is the greater amount, $1,550. 1040nr tax calculator You figure the amount to include in gross income as follows: Value of cost-sharing improvement $15,000 Minus: Your share $10,000     Excludable portion 1,550 11,550 Amount included in income $ 3,450 Effects of the exclusion. 1040nr tax calculator   When you figure the basis of property you acquire or improve using cost-sharing payments excluded from income, subtract the excluded payments from your capital costs. 1040nr tax calculator Any payment excluded from income is not part of your basis. 1040nr tax calculator In the example above, the increase in basis is $500,000 – $490,000 + $3,450 = $13,450. 1040nr tax calculator   In addition, you cannot take depreciation, amortization, or depletion deductions for the part of the cost of the property for which you receive cost-sharing payments you exclude from income. 1040nr tax calculator How to report the exclusion. 1040nr tax calculator   Attach a statement to your tax return (or amended return) for the tax year you receive the last government payment for the improvement. 1040nr tax calculator The statement must include the following information. 1040nr tax calculator The dollar amount of the cost funded by the government payment. 1040nr tax calculator The value of the improvement. 1040nr tax calculator The amount you are excluding. 1040nr tax calculator   Report the total cost-sharing payments you receive on Schedule F, line 4a, and the taxable amount on line 4b. 1040nr tax calculator Recapture. 1040nr tax calculator   If you dispose of the property within 20 years after you received the excluded payments, you must treat as ordinary income part or all of the cost-sharing payments you excluded. 1040nr tax calculator In the above example, if the 100 acres were sold within 20 years of the exclusion for a gain of $2,000, $1,550 of that amount would be included in ordinary income. 1040nr tax calculator You must report the recapture on Form 4797. 1040nr tax calculator See Section 1255 property under Other Gains in chapter 9. 1040nr tax calculator Electing not to exclude payments. 1040nr tax calculator   You can elect not to exclude all or part of any payments you receive under these programs. 1040nr tax calculator If you make this election for all of these payments, none of the above restrictions and rules apply. 1040nr tax calculator You must make this election by the due date, including extensions, for filing your return. 1040nr tax calculator In the example above, an election not to exclude payments results in $5,000 included in income and a $15,000 increase in basis. 1040nr tax calculator If you timely filed your return for the year without making the election, you can still make the election by filing an amended return within 6 months of the due date of the return (excluding extensions). 1040nr tax calculator Write “Filed pursuant to section 301. 1040nr tax calculator 9100-2” at the top of the amended return and file it at the same address you filed the original return. 1040nr tax calculator Payments Under the Farm Security and Rural Investment Act of 2002 and Under the Food, Conservation, and Energy Act of 2008 The Farm Security and Rural Investment Act of 2002 created two new types of payments—direct and counter-cyclical payments. 1040nr tax calculator You must include these payments on Schedule F, lines 4a and 4b. 1040nr tax calculator The Food, Conservation, and Energy Act of 2008 provides for direct and counter-cyclical payments (DCP) as well as Average Crop Revenue Election (ACRE) payments. 1040nr tax calculator You must include these payments on Schedule F, lines 6a and 6b. 1040nr tax calculator The American Taxpayer Relief Act of 2012, enacted on January 2, 2013, amends the Food, Conservation, and Energy Act of 2008 and provided a one-year extension for these payments. 1040nr tax calculator Tobacco Quota Buyout Program Payments The Fair and Equitable Tobacco Reform Act of 2004, title VI of the American Jobs Creation Act of 2004, terminated the tobacco marketing quota program and the tobacco price support program. 1040nr tax calculator As a result, the USDA offered to enter into contracts with eligible tobacco quota holders and growers to provide compensation for the lost value of the quotas and related price support. 1040nr tax calculator If you are an eligible tobacco quota holder, your contract entitles you to receive total payments of $7 per pound of quota in 10 equal annual payments in fiscal years 2005 through 2014. 1040nr tax calculator If you are an eligible tobacco grower, your contract entitles you to receive total payments of up to $3 per pound of quota in 10 equal annual payments in fiscal years 2005 through 2014. 1040nr tax calculator Tobacco Quota Holders Contract payments you receive are considered proceeds from a sale of your tobacco quota as of the date on which you and the USDA enter into the contract. 1040nr tax calculator Your taxable gain or loss is the total amount received for your quota reduced by any amount treated as interest (discussed below), over your adjusted basis. 1040nr tax calculator The gain or loss is capital or ordinary depending on how you used the quota. 1040nr tax calculator See Capital or ordinary gain or loss , later. 1040nr tax calculator Report the entire gain on your income tax return for the tax year that includes the date you entered into the contract if you elect not to use the installment method. 1040nr tax calculator Adjusted basis. 1040nr tax calculator   The adjusted basis of your quota is determined differently depending on how you obtained the quota. 1040nr tax calculator The basis of a quota derived from an original grant by the federal government is zero. 1040nr tax calculator The basis of a purchased quota is the purchase price. 1040nr tax calculator The basis of a quota received as a gift is generally the same as the donor's basis. 1040nr tax calculator However, under certain circumstances, the basis is increased by the amount of gift taxes paid. 1040nr tax calculator If the basis is greater than the fair market value of the quota at the time of the gift, the basis for determining loss is the fair market value. 1040nr tax calculator The basis of an inherited quota is generally the fair market value of the quota at the time of the decedent's death. 1040nr tax calculator Reduction of basis. 1040nr tax calculator   You are required to reduce the basis of your tobacco quota by the following amounts. 1040nr tax calculator Deductions you took for amortization, depletion, or depreciation. 1040nr tax calculator Amounts you previously deducted as a loss because of a reduction in the number of pounds of tobacco allowable under the quota. 1040nr tax calculator The entire cost of a purchased quota you deducted in an earlier year (which reduces your basis to zero). 1040nr tax calculator Amount treated as interest. 1040nr tax calculator   You must reduce your tobacco quota buyout program payment by the amount treated as interest. 1040nr tax calculator The interest is reportable as ordinary income. 1040nr tax calculator If payments total $3,000 or less, your total quota buyout program payment does not include any amount treated as interest and you are not required to reduce the total payment you receive. 1040nr tax calculator   In all other cases, a portion of each payment may be treated as interest for federal tax purposes. 1040nr tax calculator You may be required to reduce your total quota buyout program payment before you calculate your gain or loss. 1040nr tax calculator For more information, see Notice 2005-57, 2005-32 I. 1040nr tax calculator R. 1040nr tax calculator B. 1040nr tax calculator 267, available at www. 1040nr tax calculator irs. 1040nr tax calculator gov/irb/2005-32_IRB/ar13. 1040nr tax calculator html. 1040nr tax calculator Installment method. 1040nr tax calculator   You may use the installment method to report a gain if you receive at least one payment after the close of your tax year. 1040nr tax calculator Under the installment method, a portion of the gain is taken into account in each year in which a payment is received. 1040nr tax calculator See chapter 10 for more information. 1040nr tax calculator Capital or ordinary gain or loss. 1040nr tax calculator   Whether your gain or loss is ordinary or capital depends on how you used the quota. 1040nr tax calculator Quota used in the trade or business of farming. 1040nr tax calculator   If you used the quota in the trade or business of farming and you held it for more than one year, you report the transaction as a section 1231 transaction on Form 4797. 1040nr tax calculator See Section 1231 transactions in the Instructions for Form 4797 for detailed information on reporting section 1231 transactions. 1040nr tax calculator Quota held for investment. 1040nr tax calculator   If you held the quota for investment purposes, any gain or loss is capital gain or loss. 1040nr tax calculator The same result also applies if you held the quota for the production of income, though not connected with a trade or business. 1040nr tax calculator Gain treated as ordinary income. 1040nr tax calculator   If you previously deducted any of the following items, some or all of the capital gain must be recharacterized and reported as ordinary income. 1040nr tax calculator Any resulting capital gain is taxed as ordinary income up to the amount previously deducted. 1040nr tax calculator The cost of acquiring a quota. 1040nr tax calculator Amounts for amortization, depletion, or depreciation. 1040nr tax calculator Amounts to reflect a reduction in the quota pounds. 1040nr tax calculator   You should include the ordinary income on your return for the tax year even if you use the installment method to report the remainder of the gain. 1040nr tax calculator Self-employment income. 1040nr tax calculator   The tobacco quota buyout payments are not self-employment income. 1040nr tax calculator Income averaging for farmers. 1040nr tax calculator   The gain or loss resulting from the quota payments does not qualify for income averaging. 1040nr tax calculator A tobacco quota is considered an interest in land. 1040nr tax calculator Income averaging is not available for gain or loss arising from the sale or other disposition of land. 1040nr tax calculator Involuntary conversion. 1040nr tax calculator   The buyout of the tobacco quota is not an involuntary conversion. 1040nr tax calculator Form 1099-S. 1040nr tax calculator   A tobacco quota is considered an interest in land, so the USDA will generally report the total amount you receive under a contract on Form 1099-S, Proceeds From Real Estate Transactions, if the amount is $600 or more. 1040nr tax calculator The USDA will generally report any portion of a payment treated as interest of $600 or more to you on Form 1099-INT, Interest Income, for the year in which the payment is made. 1040nr tax calculator Like-kind exchange of quota. 1040nr tax calculator   You may postpone reporting the gain or loss from tobacco quota buyout payments by entering into a like-kind exchange if you comply with the requirements of section 1031 and the regulations thereunder. 1040nr tax calculator See Notice 2005-57 for more information. 1040nr tax calculator Tobacco Growers Contract payments you receive are determined by reference to the amount of quota under which you produced (or planted) quota tobacco during the 2002, 2003, and 2004 tobacco marketing years and are prorated based on the number of years that you produced (or planted) quota tobacco during those years. 1040nr tax calculator Taxation of payments to tobacco growers. 1040nr tax calculator   Payments to growers replace ordinary income that would have been earned had the tobacco marketing quota and price support programs continued. 1040nr tax calculator Individuals will generally report the payments as an Agricultural program payment on Schedule F. 1040nr tax calculator If you are a landowner who does not materially participate in the operation or management of the farm and are receiving the grower payment because your farm rental income is based on the tobacco grown by a tenant, the grower payment should be reported on Form 4835. 1040nr tax calculator Self-employment income. 1040nr tax calculator   Payments to growers generally represent self-employment income. 1040nr tax calculator If the grower is an individual carrying on a trade or business and deriving income (other than farm rental income properly reported on Form 4835) from that trade or business, the payments are net earnings from self-employment. 1040nr tax calculator Income averaging for farmers. 1040nr tax calculator   Payments to growers who are individuals qualify for farm income averaging. 1040nr tax calculator Form 1099-G. 1040nr tax calculator   If the amount received in a taxable year is $600 or more, the amount will generally be reported by the USDA on a Form 1099-G. 1040nr tax calculator Other Payments You must include most other government program payments in income. 1040nr tax calculator Fertilizer and Lime Include in income the value of fertilizer or lime you receive under a government program. 1040nr tax calculator How to claim the offsetting deduction is explained under Fertilizer and Lime in chapter 4. 1040nr tax calculator Improvements If government payments are based on improvements, such as a pollution control facility, you must include them in income. 1040nr tax calculator You must also capitalize the full cost of the improvement. 1040nr tax calculator Since you have included the payments in income, they do not reduce your basis. 1040nr tax calculator However, see Cost-Sharing Exclusion (Improvements) , earlier, for additional information. 1040nr tax calculator National Tobacco Growers' Settlement Trust Fund Payments If you are a producer, landowner, or tobacco quota owner who receives money from the National Tobacco Growers' Settlement Trust Fund, you must report those payments as income. 1040nr tax calculator You should receive a Form 1099-MISC, Miscellaneous Income, that shows the payment amount. 1040nr tax calculator If you produce a tobacco crop, report the payments as income from farming on your Schedule F. 1040nr tax calculator If you are a landowner or tobacco quota owner who leases tobacco-related property but you do not produce the crop, report the payments as farm rental income on Form 4835. 1040nr tax calculator Payment to More Than One Person The USDA reports program payments to the IRS. 1040nr tax calculator It reports a program payment intended for more than one person as having been paid to the person whose identification number is on record for that payment (payee of record). 1040nr tax calculator If you, as the payee of record, receive a program payment belonging to someone else, such as your landlord, the amount belonging to the other person is a nominee distribution. 1040nr tax calculator You should file Form 1099-G to report the identity of the actual recipient to the IRS. 1040nr tax calculator You should also give this information to the recipient. 1040nr tax calculator You can avoid the inconvenience of unnecessary inquiries about the identity of the recipient if you file this form. 1040nr tax calculator Report the total amount reported to you as the payee of record on Schedule F, line 4a or 6a. 1040nr tax calculator However, do not report as a taxable amount on line 4b or 6b any amount belonging to someone else. 1040nr tax calculator See chapter 16 for information about ordering Form 1099-G. 1040nr tax calculator Income From Cooperatives If you buy farm supplies through a cooperative, you may receive income from the cooperative in the form of patronage dividends (refunds). 1040nr tax calculator If you sell your farm products through a cooperative, you may receive either patronage dividends or a per-unit retain certificate, explained later, from the cooperative. 1040nr tax calculator Form 1099-PATR. 1040nr tax calculator   The cooperative will report the income to you on Form 1099-PATR or a similar form and send a copy to the IRS. 1040nr tax calculator Form 1099-PATR may also show an alternative minimum tax adjustment that you must include on Form 6251, Alternative Minimum Tax—Individuals, if you are required to file the form. 1040nr tax calculator For information on the alternative minimum tax, see the Instructions for Form 6251. 1040nr tax calculator Patronage Dividends You generally report patronage dividends as income on Schedule F, lines 3a and 3b, for the tax year you receive them. 1040nr tax calculator They include the following items. 1040nr tax calculator Money paid as a patronage dividend, including cash advances received (for example, from a marketing cooperative). 1040nr tax calculator The stated dollar value of qualified written notices of allocation. 1040nr tax calculator The fair market value of other property. 1040nr tax calculator Do not report as income on line 3b any patronage dividends you receive from expenditures that were not deductible, such as buying personal or family items, capital assets, or depreciable property. 1040nr tax calculator You must reduce the cost or other basis of these items by the amount of such patronage dividends received. 1040nr tax calculator Personal items include fuel purchased for personal use, basic local telephone service, and personal long distance calls. 1040nr tax calculator If you cannot determine what the dividend is for, report it as income on lines 3a and 3b. 1040nr tax calculator Qualified written notice of allocation. 1040nr tax calculator   If you receive a qualified written notice of allocation as part of a patronage dividend, you must generally include its stated dollar value in your income on Schedule F, lines 3a and 3b, in the year you receive it. 1040nr tax calculator A written notice of allocation is qualified if at least 20% of the patronage dividend is paid in money or by qualified check and either of the following conditions is met. 1040nr tax calculator The notice must be redeemable in cash for at least 90 days after it is issued, and you must have received a written notice of your right of redemption at the same time as the written notice of allocation. 1040nr tax calculator You must have agreed to include the stated dollar value in income in the year you receive the notice by doing one of the following. 1040nr tax calculator Signing and giving a written agreement to the cooperative. 1040nr tax calculator Getting or keeping membership in the cooperative after it adopted a bylaw providing that membership constitutes agreement. 1040nr tax calculator The cooperative must notify you in writing of this bylaw and give you a copy. 1040nr tax calculator Endorsing and cashing a qualified check paid as part of the same patronage dividend. 1040nr tax calculator You must cash the check by the 90th day after the close of the payment period for the cooperative's tax year for which the patronage dividend was paid. 1040nr tax calculator Qualified check. 1040nr tax calculator   A qualified check is any instrument that is redeemable in money and meets both of the following requirements. 1040nr tax calculator It is part of a patronage dividend that also includes a qualified written notice of allocation for which you met condition 2(c), above. 1040nr tax calculator It is imprinted with a statement that endorsing and cashing it constitutes the payee's consent to include in income the stated dollar value of any written notices of allocation paid as part of the same patronage dividend. 1040nr tax calculator Loss on redemption. 1040nr tax calculator   You can deduct on Schedule F, Part II, any loss incurred on the redemption of a qualified written notice of allocation you received in the ordinary course of your farming business. 1040nr tax calculator The loss is the difference between the stated dollar amount of the qualified written notice you included in income and the amount you received when you redeemed it. 1040nr tax calculator Nonqualified notice of allocation. 1040nr tax calculator   Do not include the stated dollar value of any nonqualified notice of allocation in income when you receive it. 1040nr tax calculator Your basis in the notice is zero. 1040nr tax calculator You must include in income for the tax year of disposition any amount you receive from its sale, redemption, or other disposition. 1040nr tax calculator Report that amount, up to the stated dollar value of the notice, on Schedule F, lines 3a and 3b. 1040nr tax calculator However, do not include that amount in your income if the notice resulted from buying or selling capital assets or depreciable property or from buying personal items, as explained in the following discussions. 1040nr tax calculator   If the amount you receive is more than the stated dollar value of the notice, report the excess as the type of income it represents. 1040nr tax calculator For example, if it represents interest income, report it on your return as interest. 1040nr tax calculator Buying or selling capital assets or depreciable property. 1040nr tax calculator   Do not include in income patronage dividends from buying capital assets or depreciable property used in your business. 1040nr tax calculator You must, however, reduce the basis of these assets by the dividends. 1040nr tax calculator This reduction is taken into account as of the first day of the tax year in which the dividends are received. 1040nr tax calculator If the dividends are more than your unrecovered basis, reduce the unrecovered basis to zero and include the difference on Schedule F, line 3a, for the tax year you receive them. 1040nr tax calculator   This rule and the exceptions explained below also apply to amounts you receive from the sale, redemption, or other disposition of a nonqualified notice of allocation that resulted from buying or selling capital assets or depreciable property. 1040nr tax calculator Example. 1040nr tax calculator On July 1, 2012, Mr. 1040nr tax calculator Brown, a patron of a cooperative association, bought a machine for his dairy farm business from the association for $2,900. 1040nr tax calculator The machine has a life of 7 years under MACRS (as provided in the Table of Class Lives and Recovery Periods in Appendix B of Publication 946, Depreciation and Amortization). 1040nr tax calculator Mr. 1040nr tax calculator Brown files his return on a calendar year basis. 1040nr tax calculator For 2012, he claimed a depreciation deduction of $311, using the 10. 1040nr tax calculator 71% depreciation rate from the 150% declining balance, half-year convention table (shown in Table A-14 in Appendix A of Publication 946). 1040nr tax calculator On July 2, 2013, the cooperative association paid Mr. 1040nr tax calculator Brown a $300 cash patronage dividend for buying the machine. 1040nr tax calculator Mr. 1040nr tax calculator Brown adjusts the basis of the machine and figures his depreciation deduction for 2013 (and later years) as follows. 1040nr tax calculator Cost of machine on July 1, 2012 $2,900 Minus: 2012 depreciation $311     2013 cash dividend 300 611 Adjusted basis for  depreciation for 2013: $2,289 Depreciation rate: 1 ÷ 6½ (remaining recovery period as of 1/1/2012) = 15. 1040nr tax calculator 38% × 1. 1040nr tax calculator 5 = 23. 1040nr tax calculator 07% Depreciation deduction for 2013 ($2,289 × 23. 1040nr tax calculator 07%) $528 Exceptions. 1040nr tax calculator   If the dividends are for buying or selling capital assets or depreciable property you did not own at any time during the year you received the dividends, you must include them on Schedule F, lines 3a and 3b, unless one of the following rules applies. 1040nr tax calculator If the dividends relate to a capital asset you held for more than 1 year for which a loss was or would have been deductible, treat them as gain from the sale or exchange of a capital asset held for more than 1 year. 1040nr tax calculator If the dividends relate to a capital asset for which a loss was not or would not have been deductible, do not report them as income (ordinary or capital gain). 1040nr tax calculator   If the dividends are for selling capital assets or depreciable property during the year you received the dividends, treat them as an additional amount received on the sale. 1040nr tax calculator Personal purchases. 1040nr tax calculator   Because you cannot deduct the cost of personal, living, or family items, such as supplies, equipment, or services not related to the production of farm income, you can omit from the taxable amount of patronage dividends on Schedule F, line 3b, any dividends from buying those items (and you must reduce the cost or other basis of those items by the amount of the dividends). 1040nr tax calculator This rule also applies to amounts you receive from the sale, redemption, or other disposition of a nonqualified written notice of allocation resulting from these purchases. 1040nr tax calculator Per-Unit Retain Certificates A per-unit retain certificate is any written notice that shows the stated dollar amount of a per-unit retain allocation made to you by the cooperative. 1040nr tax calculator A per-unit retain allocation is an amount paid to patrons for products sold for them that is fixed without regard to the net earnings of the cooperative. 1040nr tax calculator These allocations can be paid in money, other property, or qualified certificates. 1040nr tax calculator Per-unit retain certificates issued by a cooperative generally receive the same tax treatment as patronage dividends, discussed earlier. 1040nr tax calculator Qualified certificates. 1040nr tax calculator   Qualified per-unit retain certificates are those issued to patrons who have agreed to include the stated dollar amount of these certificates in income in the year of receipt. 1040nr tax calculator The agreement may be made in writing or by getting or keeping membership in a cooperative whose bylaws or charter states that membership constitutes agreement. 1040nr tax calculator If you receive qualified per-unit retain certificates, include the stated dollar amount of the certificates in income on Schedule F, lines 3a and 3b, for the tax year you receive them. 1040nr tax calculator Nonqualified certificates. 1040nr tax calculator   Do not include the stated dollar value of a nonqualified per-unit retain certificate in income when you receive it. 1040nr tax calculator Your basis in the certificate is zero. 1040nr tax calculator You must include in income any amount you receive from its sale, redemption, or other disposition. 1040nr tax calculator Report the amount you receive from the disposition as ordinary income on Schedule F, lines 3a and 3b, for the tax year of disposition. 1040nr tax calculator Cancellation of Debt This section explains the general rule for including canceled debt in income and the exceptions to the general rule. 1040nr tax calculator For more information on canceled debt, see Publication 4681, Canceled Debts, Foreclosures, Repossessions, and Abandonments. 1040nr tax calculator General Rule Generally, if your debt is canceled or forgiven, other than as a gift or bequest to you, you must include the canceled amount in gross income for tax purposes. 1040nr tax calculator Discharge of qualified farm indebtedness (defined below) is one of the exceptions to the general rule. 1040nr tax calculator It is excluded from taxable income (see Exclusions , later). 1040nr tax calculator Report the canceled amount on Schedule F, line 8, if you incurred the debt in your farming business. 1040nr tax calculator If the debt is a nonbusiness debt, report the canceled amount as other income on Form 1040, line 21. 1040nr tax calculator Election to defer income from discharge of indebtedness. 1040nr tax calculator   You can elect to defer income from a discharge of business indebtedness that occurred after 2008 and before 2011. 1040nr tax calculator Generally, if the election is made, the deferred income is included in gross income ratably over a 5-year period beginning in 2014 (for calendar year taxpayers) and the exclusions listed below do not apply. 1040nr tax calculator See IRC section 108(i) and Publication 4681 for details. 1040nr tax calculator Form 1099-C. 1040nr tax calculator   If a federal agency, financial institution, credit union, finance company, or credit card company cancels or forgives your debt of $600 or more, you will receive a Form 1099-C, Cancellation of Debt. 1040nr tax calculator The amount of debt canceled is shown in box 2. 1040nr tax calculator Exceptions The following discussion covers some exceptions to the general rule for canceled debt. 1040nr tax calculator These exceptions apply before the exclusions discussed below. 1040nr tax calculator Price reduced after purchase. 1040nr tax calculator   If your purchase of property was financed by the seller and the seller reduces the amount of the debt at a time when you are not insolvent and the reduction does not occur in a chapter 11 bankruptcy case, the amount of the debt reduction will be treated as a reduction in the purchase price of the property. 1040nr tax calculator Reduce your basis in the property by the amount of the reduction in the debt. 1040nr tax calculator The rules that apply to bankruptcy and insolvency are explained below under Exclusions . 1040nr tax calculator Deductible debt. 1040nr tax calculator   You do not realize income from a canceled debt to the extent the payment of the debt would have been a deductible expense. 1040nr tax calculator This exception applies before the price reduction exception discussed above and the bankruptcy and insolvency exclusions discussed next. 1040nr tax calculator Example. 1040nr tax calculator You get accounting services for your farm on credit. 1040nr tax calculator Later, you have trouble paying your farm debts, but you are not bankrupt or insolvent. 1040nr tax calculator Your accountant forgives part of the amount you owe for the accounting services. 1040nr tax calculator How you treat the canceled debt depends on your method of accounting. 1040nr tax calculator Cash method — You do not include the canceled debt in income because payment of the debt would have been deductible as a business expense. 1040nr tax calculator Accrual method — You include the canceled debt in income because the expense was deductible when you incurred the debt. 1040nr tax calculator Exclusions Do not include canceled debt in income in the following situations. 1040nr tax calculator The cancellation takes place in a bankruptcy case under title 11 of the U. 1040nr tax calculator S. 1040nr tax calculator Code. 1040nr tax calculator The cancellation takes place when you are insolvent. 1040nr tax calculator The canceled debt is a qualified farm debt. 1040nr tax calculator The canceled debt is a qualified real property business debt (in the case of a taxpayer other than a C corporation). 1040nr tax calculator See Publication 334, Tax Guide for Small Business, chapter 5. 1040nr tax calculator The canceled debt is qualified principal residence indebtedness which is discharged after 2006 and before 2014. 1040nr tax calculator The exclusions do not apply in the following situations: If a canceled debt is excluded from income because it takes place in a bankruptcy case, the exclusions in situations (2), (3), (4), and (5) do not apply. 1040nr tax calculator If a canceled debt is excluded from income because it takes place when you are insolvent, the exclusions in situations (3) and (4) do not apply to the extent you are insolvent. 1040nr tax calculator If a canceled debt is excluded from income because it is qualified principal residence indebtedness, the exclusion in situation (2) does not apply unless you elect to apply situation (2) instead of the exclusion for qualified principal residence indebtedness. 1040nr tax calculator See Form 982 , later, for information on how to claim an exclusion for a canceled debt. 1040nr tax calculator Debt. 1040nr tax calculator   For this discussion, debt includes any debt for which you are liable or that attaches to property you hold. 1040nr tax calculator Bankruptcy and Insolvency You can exclude a canceled debt from income if you are bankrupt or to the extent you are insolvent. 1040nr tax calculator Bankruptcy. 1040nr tax calculator   A bankruptcy case is a case under title 11 of the U. 1040nr tax calculator S. 1040nr tax calculator Code if you are under the jurisdiction of the court and the cancellation of the debt is granted by the court or is the result of a plan approved by the court. 1040nr tax calculator   Do not include debt canceled in a bankruptcy case in your income in the year it is canceled. 1040nr tax calculator Instead, you must use the amount canceled to reduce your tax attributes, explained below under Reduction of tax attributes . 1040nr tax calculator Insolvency. 1040nr tax calculator   You are insolvent to the extent your liabilities are more than the fair market value of your assets immediately before the cancellation of debt. 1040nr tax calculator   You can exclude canceled debt from gross income up to the amount by which you are insolvent. 1040nr tax calculator If the canceled debt is more than this amount and the debt qualifies, you can apply the rules for qualified farm debt or qualified real property business debt to the difference. 1040nr tax calculator Otherwise, you include the difference in gross income. 1040nr tax calculator Use the amount excluded because of insolvency to reduce any tax attributes, as explained below under Reduction of tax attributes . 1040nr tax calculator You must reduce the tax attributes under the insolvency rules before applying the rules for qualified farm debt or for qualified real property business debt. 1040nr tax calculator Example. 1040nr tax calculator You had a $15,000 debt that was not qualified principal residence debt canceled outside of bankruptcy. 1040nr tax calculator Immediately before the cancellation, your liabilities totaled $80,000 and your assets totaled $75,000. 1040nr tax calculator Since your liabilities were more than your assets, you were insolvent to the extent of $5,000 ($80,000 − $75,000). 1040nr tax calculator You can exclude this amount from income. 1040nr tax calculator The remaining canceled debt ($10,000) may be subject to the qualified farm debt or qualified real property business debt rules. 1040nr tax calculator If not, you must include it in income. 1040nr tax calculator Reduction of tax attributes. 1040nr tax calculator   If you exclude canceled debt from income in a bankruptcy case or during insolvency, you must use the excluded debt to reduce certain tax attributes. 1040nr tax calculator Order of reduction. 1040nr tax calculator   You must use the excluded canceled debt to reduce the following tax attributes in the order listed unless you elect to reduce the basis of depreciable property first, as explained later. 1040nr tax calculator Net operating loss (NOL). 1040nr tax calculator Reduce any NOL for the tax year of the debt cancellation, and then any NOL carryover to that year. 1040nr tax calculator Reduce the NOL or NOL carryover one dollar for each dollar of excluded canceled debt. 1040nr tax calculator General business credit carryover. 1040nr tax calculator Reduce the credit carryover to or from the tax year of the debt cancellation. 1040nr tax calculator Reduce the carryover 331/3 cents for each dollar of excluded canceled debt. 1040nr tax calculator Minimum tax credit. 1040nr tax calculator Reduce the minimum tax credit available at the beginning of the tax year following the tax year of the debt cancellation. 1040nr tax calculator Reduce the credit 331/3 cents for each dollar of excluded canceled debt. 1040nr tax calculator Capital loss. 1040nr tax calculator Reduce any net capital loss for the tax year of the debt cancellation, and then any capital loss carryover to that year. 1040nr tax calculator Reduce the capital loss or loss carryover one dollar for each dollar of excluded canceled debt. 1040nr tax calculator Basis. 1040nr tax calculator Reduce the basis of the property you hold at the beginning of the tax year following the tax year of the debt cancellation in the following order. 1040nr tax calculator Real property (except inventory) used in your trade or business or held for investment that secured the canceled debt. 1040nr tax calculator Personal property (except inventory and accounts and notes receivable) used in your trade or business or held for investment that secured the canceled debt. 1040nr tax calculator Other property (except inventory and accounts and notes receivable) used in your trade or business or held for investment. 1040nr tax calculator Inventory and accounts and notes receivable. 1040nr tax calculator Other property. 1040nr tax calculator Reduce the basis one dollar for each dollar of excluded canceled debt. 1040nr tax calculator However, the reduction cannot be more than the total basis of property and the amount of money you hold immediately after the debt cancellation minus your total liabilities immediately after the cancellation. 1040nr tax calculator For allocation rules that apply to basis reductions for multiple canceled debts, see Regulations section 1. 1040nr tax calculator 1017-1(b)(2). 1040nr tax calculator Also see Electing to reduce the basis of depreciable property
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Social Media Registry API Documentation

About the API

This documentation describes methods to use the Social Media Registry API to access the contents of the Social Media Registry.

The Social Media Registry is an official source of information about social media accounts that represent official U.S. federal government agencies, elected officials, or members of the President’s Cabinet.

If you work for the federal government and have a .gov or .mil e-mail address, you can register official U.S. federal accounts at HowTo.gov.

If you have feedback, questions, or want to tell us about the product you built with the Social Media Registry API, please e-mail us.

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Accessing the API

The interface described here uses the same method URLs and parameters for all response formats, including HTML5, JSON, and XML. If no response format is specified at request time, the results are returned as HTML5 (with the assumption that a user is accessing the API via a web browser). To specify alternate formats, append the result format to the method call:

http://registry.usa.gov/accounts?agency_id=usda
http://registry.usa.gov/accounts.json?agency_id=usda
http://registry.usa.gov/accounts.xml?agency_id=usda

API requests can be called from remote sites via Javascript using the Cross-Origin Resource Sharing mechanism (CORS) supported in most browsers. All published API methods may be called from any domain.

If support for older browsers is required, JSON requests can be made with a callback parameter in order to return JSONP responses:

http://registry.usa.gov/accounts.json?agency_id=usda&callback=listaccounts

API Updates Using Feeds

Some API methods are also available as feeds in the ATOM format. These feeds can be added to any news feed reader to list recent changes.

The ATOM format is an XML feed standard; each entry contains a summary of the Registry change and a link to the Registry API to view more information.

Feed Examples

List the most recently updated official Twitter accounts: http://registry.usa.gov/accounts.atom?service_id=twitter

List the most recently updated official accounts from the U.S. Department of Agriculture: http://registry.usa.gov/accounts.atom?agency_id=usda

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API Methods

/accounts (GET)

List official U.S. government social media accounts entries in the registry. This method is also available as an ATOM feed.

Parameters

  • agency_id: ID (from /agencies)
  • service_id: ID (from /services)
  • tag: text
  • page_size: integer
  • page_number: integer

Output

  • page_count: integer
  • page_number: integer
  • total_items: integer

Accounts

  • service_url: text
  • verified : boolean
  • service_id: ID
  • account: text
  • details_url: text
  • organization: text
  • agencies
    • agency_id: text
    • agency_name: text
    • agency_url: text

Example Calls

List all official accounts from the U.S. Department of Agriculture: http://registry.usa.gov/accounts?agency_id=usda

List all official Twitter accounts from the U.S. Department of Health and Human Services:
http://registry.usa.gov/accounts?service=twitter&agency_id=hhs

/accounts/{service ID} (GET)

A synonym for /accounts?service_id={service}, provided for REST-style browsing.

/accounts/{service ID}/{account} (GET)

A synonym for the /accounts/verify method, using a canonical service and account ID provided by that method. For example, the service and account ID for http://twitter.com/JPL_Bear might be twitter/JPL_Bear, making the canonical URL take the form http://registry.usa.gov/accounts/twitter/JPL_Bear

This is provided primarily for REST-style browsing.

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/accounts/verify (GET)

Check whether the provided URL is registered as an official government social media account.

Example: /accounts/verify?service_url=https%3A%2F%2Ftwitter.com%2F%23%21%2FJPL_Bear

Parameters

  • service_url: URL (required)

Output

  • verified: boolean
  • service_url: URL
  • service_id: ID (from /services list)
  • account: text

(if verified is true:)

  • details_url: URL
  • organization: text
  • info_url: text
  • agencies
    • agency_id: text
    • agency_name: text
    • agency_url: text
  • tags: list
  • language: text
  • display_name: text
  • updated_by: text
  • updated_at: ISO 8601 date

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/agencies (GET) 

List the sponsoring agencies that may be specified in the /accounts/add method.

Parameters

  • none

Output

  • page_count: integer
  • total_items: integer
  • page_number: integer
  • agencies: list
    • agency_id: text
    • agency_name: text
    • agency_url: text

/services (GET)

List the social media services that are currently supported in the /accounts/add method.

Parameters

  • none

Output

  • page_count: integer
  • total_items: integer
  • page_number: integer
  • services: list
    • service_id: text
    • service_name: text

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/tags (GET) 

List tags that are suggested for describing an account.

Parameters

  • keywords: text

Output

  • tags: list
  • tag_id: text
  • tag_text: text

Source Code

The code for the Social Media Registry is open source and available on GitHub. It is written in Ruby.

Example Applications

Terms of Service

By using this data, you agree to the Terms of Service.

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The 1040nr Tax Calculator

1040nr tax calculator 1. 1040nr tax calculator   Travel Table of Contents Traveling Away From HomeTax Home Tax Home Different From Family Home Temporary Assignment or Job What Travel Expenses Are Deductible?Employee. 1040nr tax calculator Business associate. 1040nr tax calculator Bona fide business purpose. 1040nr tax calculator Meals Travel in the United States Travel Outside the United States Luxury Water Travel Conventions If you temporarily travel away from your tax home, you can use this chapter to determine if you have deductible travel expenses. 1040nr tax calculator This chapter discusses: Traveling away from home, Temporary assignment or job, and What travel expenses are deductible. 1040nr tax calculator It also discusses the standard meal allowance, rules for travel inside and outside the United States, luxury water travel, and deductible convention expenses. 1040nr tax calculator Travel expenses defined. 1040nr tax calculator   For tax purposes, travel expenses are the ordinary and necessary expenses of traveling away from home for your business, profession, or job. 1040nr tax calculator   An ordinary expense is one that is common and accepted in your trade or business. 1040nr tax calculator A necessary expense is one that is helpful and appropriate for your business. 1040nr tax calculator An expense does not have to be required to be considered necessary. 1040nr tax calculator   You will find examples of deductible travel expenses in Table 1-1 , later. 1040nr tax calculator Traveling Away From Home You are traveling away from home if: Your duties require you to be away from the general area of your tax home (defined later) substantially longer than an ordinary day's work, and You need to sleep or rest to meet the demands of your work while away from home. 1040nr tax calculator This rest requirement is not satisfied by merely napping in your car. 1040nr tax calculator You do not have to be away from your tax home for a whole day or from dusk to dawn as long as your relief from duty is long enough to get necessary sleep or rest. 1040nr tax calculator Example 1. 1040nr tax calculator You are a railroad conductor. 1040nr tax calculator You leave your home terminal on a regularly scheduled round-trip run between two cities and return home 16 hours later. 1040nr tax calculator During the run, you have 6 hours off at your turnaround point where you eat two meals and rent a hotel room to get necessary sleep before starting the return trip. 1040nr tax calculator You are considered to be away from home. 1040nr tax calculator Example 2. 1040nr tax calculator You are a truck driver. 1040nr tax calculator You leave your terminal and return to it later the same day. 1040nr tax calculator You get an hour off at your turnaround point to eat. 1040nr tax calculator Because you are not off to get necessary sleep and the brief time off is not an adequate rest period, you are not traveling away from home. 1040nr tax calculator Members of the Armed Forces. 1040nr tax calculator   If you are a member of the U. 1040nr tax calculator S. 1040nr tax calculator Armed Forces on a permanent duty assignment overseas, you are not traveling away from home. 1040nr tax calculator You cannot deduct your expenses for meals and lodging. 1040nr tax calculator You cannot deduct these expenses even if you have to maintain a home in the United States for your family members who are not allowed to accompany you overseas. 1040nr tax calculator If you are transferred from one permanent duty station to another, you may have deductible moving expenses, which are explained in Publication 521, Moving Expenses. 1040nr tax calculator   A naval officer assigned to permanent duty aboard a ship that has regular eating and living facilities has a tax home (explained next) aboard the ship for travel expense purposes. 1040nr tax calculator Tax Home To determine whether you are traveling away from home, you must first determine the location of your tax home. 1040nr tax calculator Generally, your tax home is your regular place of business or post of duty, regardless of where you maintain your family home. 1040nr tax calculator It includes the entire city or general area in which your business or work is located. 1040nr tax calculator If you have more than one regular place of business, your tax home is your main place of business. 1040nr tax calculator See Main place of business or work , later. 1040nr tax calculator If you do not have a regular or a main place of business because of the nature of your work, then your tax home may be the place where you regularly live. 1040nr tax calculator See No main place of business or work , later. 1040nr tax calculator If you do not have a regular or main place of business or post of duty and there is no place where you regularly live, you are considered an itinerant (a transient) and your tax home is wherever you work. 1040nr tax calculator As an itinerant, you cannot claim a travel expense deduction because you are never considered to be traveling away from home. 1040nr tax calculator Main place of business or work. 1040nr tax calculator   If you have more than one place of work, consider the following when determining which one is your main place of business or work. 1040nr tax calculator The total time you ordinarily spend in each place. 1040nr tax calculator The level of your business activity in each place. 1040nr tax calculator Whether your income from each place is significant or insignificant. 1040nr tax calculator Example. 1040nr tax calculator You live in Cincinnati where you have a seasonal job for 8 months each year and earn $40,000. 1040nr tax calculator You work the other 4 months in Miami, also at a seasonal job, and earn $15,000. 1040nr tax calculator Cincinnati is your main place of work because you spend most of your time there and earn most of your income there. 1040nr tax calculator No main place of business or work. 1040nr tax calculator   You may have a tax home even if you do not have a regular or main place of work. 1040nr tax calculator Your tax home may be the home where you regularly live. 1040nr tax calculator Factors used to determine tax home. 1040nr tax calculator   If you do not have a regular or main place of business or work, use the following three factors to determine where your tax home is. 1040nr tax calculator You perform part of your business in the area of your main home and use that home for lodging while doing business in the area. 1040nr tax calculator You have living expenses at your main home that you duplicate because your business requires you to be away from that home. 1040nr tax calculator You have not abandoned the area in which both your historical place of lodging and your claimed main home are located; you have a member or members of your family living at your main home; or you often use that home for lodging. 1040nr tax calculator   If you satisfy all three factors, your tax home is the home where you regularly live. 1040nr tax calculator If you satisfy only two factors, you may have a tax home depending on all the facts and circumstances. 1040nr tax calculator If you satisfy only one factor, you are an itinerant; your tax home is wherever you work and you cannot deduct travel expenses. 1040nr tax calculator Example 1. 1040nr tax calculator You are single and live in Boston in an apartment you rent. 1040nr tax calculator You have worked for your employer in Boston for a number of years. 1040nr tax calculator Your employer enrolls you in a 12-month executive training program. 1040nr tax calculator You do not expect to return to work in Boston after you complete your training. 1040nr tax calculator During your training, you do not do any work in Boston. 1040nr tax calculator Instead, you receive classroom and on-the-job training throughout the United States. 1040nr tax calculator You keep your apartment in Boston and return to it frequently. 1040nr tax calculator You use your apartment to conduct your personal business. 1040nr tax calculator You also keep up your community contacts in Boston. 1040nr tax calculator When you complete your training, you are transferred to Los Angeles. 1040nr tax calculator You do not satisfy factor (1) because you did not work in Boston. 1040nr tax calculator You satisfy factor (2) because you had duplicate living expenses. 1040nr tax calculator You also satisfy factor (3) because you did not abandon your apartment in Boston as your main home, you kept your community contacts, and you frequently returned to live in your apartment. 1040nr tax calculator Therefore, you have a tax home in Boston. 1040nr tax calculator Example 2. 1040nr tax calculator You are an outside salesperson with a sales territory covering several states. 1040nr tax calculator Your employer's main office is in Newark, but you do not conduct any business there. 1040nr tax calculator Your work assignments are temporary, and you have no way of knowing where your future assignments will be located. 1040nr tax calculator You have a room in your married sister's house in Dayton. 1040nr tax calculator You stay there for one or two weekends a year, but you do no work in the area. 1040nr tax calculator You do not pay your sister for the use of the room. 1040nr tax calculator You do not satisfy any of the three factors listed earlier. 1040nr tax calculator You are an itinerant and have no tax home. 1040nr tax calculator Tax Home Different From Family Home If you (and your family) do not live at your tax home (defined earlier), you cannot deduct the cost of traveling between your tax home and your family home. 1040nr tax calculator You also cannot deduct the cost of meals and lodging while at your tax home. 1040nr tax calculator See Example 1 , later. 1040nr tax calculator If you are working temporarily in the same city where you and your family live, you may be considered as traveling away from home. 1040nr tax calculator See Example 2 , later. 1040nr tax calculator Example 1. 1040nr tax calculator You are a truck driver and you and your family live in Tucson. 1040nr tax calculator You are employed by a trucking firm that has its terminal in Phoenix. 1040nr tax calculator At the end of your long runs, you return to your home terminal in Phoenix and spend one night there before returning home. 1040nr tax calculator You cannot deduct any expenses you have for meals and lodging in Phoenix or the cost of traveling from Phoenix to Tucson. 1040nr tax calculator This is because Phoenix is your tax home. 1040nr tax calculator Example 2. 1040nr tax calculator Your family home is in Pittsburgh, where you work 12 weeks a year. 1040nr tax calculator The rest of the year you work for the same employer in Baltimore. 1040nr tax calculator In Baltimore, you eat in restaurants and sleep in a rooming house. 1040nr tax calculator Your salary is the same whether you are in Pittsburgh or Baltimore. 1040nr tax calculator Because you spend most of your working time and earn most of your salary in Baltimore, that city is your tax home. 1040nr tax calculator You cannot deduct any expenses you have for meals and lodging there. 1040nr tax calculator However, when you return to work in Pittsburgh, you are away from your tax home even though you stay at your family home. 1040nr tax calculator You can deduct the cost of your round trip between Baltimore and Pittsburgh. 1040nr tax calculator You can also deduct your part of your family's living expenses for meals and lodging while you are living and working in Pittsburgh. 1040nr tax calculator Temporary Assignment or Job You may regularly work at your tax home and also work at another location. 1040nr tax calculator It may not be practical to return to your tax home from this other location at the end of each work day. 1040nr tax calculator Temporary assignment vs. 1040nr tax calculator indefinite assignment. 1040nr tax calculator   If your assignment or job away from your main place of work is temporary, your tax home does not change. 1040nr tax calculator You are considered to be away from home for the whole period you are away from your main place of work. 1040nr tax calculator You can deduct your travel expenses if they otherwise qualify for deduction. 1040nr tax calculator Generally, a temporary assignment in a single location is one that is realistically expected to last (and does in fact last) for 1 year or less. 1040nr tax calculator    However, if your assignment or job is indefinite, the location of the assignment or job becomes your new tax home and you cannot deduct your travel expenses while there. 1040nr tax calculator An assignment or job in a single location is considered indefinite if it is realistically expected to last for more than 1 year, whether or not it actually lasts for more than 1 year. 1040nr tax calculator   If your assignment is indefinite, you must include in your income any amounts you receive from your employer for living expenses, even if they are called travel allowances and you account to your employer for them. 1040nr tax calculator You may be able to deduct the cost of relocating to your new tax home as a moving expense. 1040nr tax calculator See Publication 521 for more information. 1040nr tax calculator Exception for federal crime investigations or prosecutions. 1040nr tax calculator   If you are a federal employee participating in a federal crime investigation or prosecution, you are not subject to the 1-year rule. 1040nr tax calculator This means you may be able to deduct travel expenses even if you are away from your tax home for more than 1 year provided you meet the other requirements for deductibility. 1040nr tax calculator   For you to qualify, the Attorney General (or his or her designee) must certify that you are traveling: For the federal government, In a temporary duty status, and To investigate, prosecute, or provide support services for the investigation or prosecution of a federal crime. 1040nr tax calculator Determining temporary or indefinite. 1040nr tax calculator   You must determine whether your assignment is temporary or indefinite when you start work. 1040nr tax calculator If you expect an assignment or job to last for 1 year or less, it is temporary unless there are facts and circumstances that indicate otherwise. 1040nr tax calculator An assignment or job that is initially temporary may become indefinite due to changed circumstances. 1040nr tax calculator A series of assignments to the same location, all for short periods but that together cover a long period, may be considered an indefinite assignment. 1040nr tax calculator   The following examples illustrate whether an assignment or job is temporary or indefinite. 1040nr tax calculator Example 1. 1040nr tax calculator You are a construction worker. 1040nr tax calculator You live and regularly work in Los Angeles. 1040nr tax calculator You are a member of a trade union in Los Angeles that helps you get work in the Los Angeles area. 1040nr tax calculator Your tax home is Los Angeles. 1040nr tax calculator Because of a shortage of work, you took a job on a construction project in Fresno. 1040nr tax calculator Your job was scheduled to end in 8 months. 1040nr tax calculator The job actually lasted 10 months. 1040nr tax calculator You realistically expected the job in Fresno to last 8 months. 1040nr tax calculator The job actually did last less than 1 year. 1040nr tax calculator The job is temporary and your tax home is still in Los Angeles. 1040nr tax calculator Example 2. 1040nr tax calculator The facts are the same as in Example 1, except that you realistically expected the work in Fresno to last 18 months. 1040nr tax calculator The job actually was completed in 10 months. 1040nr tax calculator Your job in Fresno is indefinite because you realistically expected the work to last longer than 1 year, even though it actually lasted less than 1 year. 1040nr tax calculator You cannot deduct any travel expenses you had in Fresno because Fresno became your tax home. 1040nr tax calculator Example 3. 1040nr tax calculator The facts are the same as in Example 1, except that you realistically expected the work in Fresno to last 9 months. 1040nr tax calculator After 8 months, however, you were asked to remain for 7 more months (for a total actual stay of 15 months). 1040nr tax calculator Initially, you realistically expected the job in Fresno to last for only 9 months. 1040nr tax calculator However, due to changed circumstances occurring after 8 months, it was no longer realistic for you to expect that the job in Fresno would last for 1 year or less. 1040nr tax calculator You can only deduct your travel expenses for the first 8 months. 1040nr tax calculator You cannot deduct any travel expenses you had after that time because Fresno became your tax home when the job became indefinite. 1040nr tax calculator Going home on days off. 1040nr tax calculator   If you go back to your tax home from a temporary assignment on your days off, you are not considered away from home while you are in your hometown. 1040nr tax calculator You cannot deduct the cost of your meals and lodging there. 1040nr tax calculator However, you can deduct your travel expenses, including meals and lodging, while traveling between your temporary place of work and your tax home. 1040nr tax calculator You can claim these expenses up to the amount it would have cost you to stay at your temporary place of work. 1040nr tax calculator   If you keep your hotel room during your visit home, you can deduct the cost of your hotel room. 1040nr tax calculator In addition, you can deduct your expenses of returning home up to the amount you would have spent for meals had you stayed at your temporary place of work. 1040nr tax calculator Probationary work period. 1040nr tax calculator   If you take a job that requires you to move, with the understanding that you will keep the job if your work is satisfactory during a probationary period, the job is indefinite. 1040nr tax calculator You cannot deduct any of your expenses for meals and lodging during the probationary period. 1040nr tax calculator What Travel Expenses Are Deductible? Once you have determined that you are traveling away from your tax home, you can determine what travel expenses are deductible. 1040nr tax calculator You can deduct ordinary and necessary expenses you have when you travel away from home on business. 1040nr tax calculator The type of expense you can deduct depends on the facts and your circumstances. 1040nr tax calculator Table 1-1 summarizes travel expenses you may be able to deduct. 1040nr tax calculator You may have other deductible travel expenses that are not covered there, depending on the facts and your circumstances. 1040nr tax calculator When you travel away from home on business, you should keep records of all the expenses you have and any advances you receive from your employer. 1040nr tax calculator You can use a log, diary, notebook, or any other written record to keep track of your expenses. 1040nr tax calculator The types of expenses you need to record, along with supporting documentation, are described in Table 5-1 (see chapter 5). 1040nr tax calculator Separating costs. 1040nr tax calculator   If you have one expense that includes the costs of meals, entertainment, and other services (such as lodging or transportation), you must allocate that expense between the cost of meals and entertainment and the cost of other services. 1040nr tax calculator You must have a reasonable basis for making this allocation. 1040nr tax calculator For example, you must allocate your expenses if a hotel includes one or more meals in its room charge. 1040nr tax calculator Travel expenses for another individual. 1040nr tax calculator    If a spouse, dependent, or other individual goes with you (or your employee) on a business trip or to a business convention, you generally cannot deduct his or her travel expenses. 1040nr tax calculator Employee. 1040nr tax calculator   You can deduct the travel expenses of someone who goes with you if that person: Is your employee, Has a bona fide business purpose for the travel, and Would otherwise be allowed to deduct the travel expenses. 1040nr tax calculator Business associate. 1040nr tax calculator   If a business associate travels with you and meets the conditions in (2) and (3), earlier, you can deduct the travel expenses you have for that person. 1040nr tax calculator A business associate is someone with whom you could reasonably expect to actively conduct business. 1040nr tax calculator A business associate can be a current or prospective (likely to become) customer, client, supplier, employee, agent, partner, or professional advisor. 1040nr tax calculator Bona fide business purpose. 1040nr tax calculator   A bona fide business purpose exists if you can prove a real business purpose for the individual's presence. 1040nr tax calculator Incidental services, such as typing notes or assisting in entertaining customers, are not enough to make the expenses deductible. 1040nr tax calculator Table 1-1. 1040nr tax calculator Travel Expenses You Can Deduct   This chart summarizes expenses you can deduct when you travel away from home for business purposes. 1040nr tax calculator IF you have expenses for. 1040nr tax calculator . 1040nr tax calculator . 1040nr tax calculator THEN you can deduct the cost of. 1040nr tax calculator . 1040nr tax calculator . 1040nr tax calculator transportation travel by airplane, train, bus, or car between your home and your business destination. 1040nr tax calculator If you were provided with a free ticket or you are riding free as a result of a frequent traveler or similar program, your cost is zero. 1040nr tax calculator If you travel by ship, see Luxury Water Travel and Cruise Ships (under Conventions) for additional rules and limits. 1040nr tax calculator taxi, commuter bus, and airport limousine fares for these and other types of transportation that take you between: The airport or station and your hotel, and The hotel and the work location of your customers or clients, your business meeting place, or your temporary work location. 1040nr tax calculator baggage and shipping sending baggage and sample or display material between your regular and temporary work locations. 1040nr tax calculator car operating and maintaining your car when traveling away from home on business. 1040nr tax calculator You can deduct actual expenses or the standard mileage rate, as well as business-related tolls and parking. 1040nr tax calculator If you rent a car while away from home on business, you can deduct only the business-use portion of the expenses. 1040nr tax calculator lodging and meals your lodging and meals if your business trip is overnight or long enough that you need to stop for sleep or rest to properly perform your duties. 1040nr tax calculator Meals include amounts spent for food, beverages, taxes, and related tips. 1040nr tax calculator See Meals for additional rules and limits. 1040nr tax calculator cleaning dry cleaning and laundry. 1040nr tax calculator telephone business calls while on your business trip. 1040nr tax calculator This includes business communication by fax machine or other communication devices. 1040nr tax calculator tips tips you pay for any expenses in this chart. 1040nr tax calculator other other similar ordinary and necessary expenses related to your business travel. 1040nr tax calculator These expenses might include transportation to or from a business meal, public stenographer's fees, computer rental fees, and operating and maintaining a house trailer. 1040nr tax calculator Example. 1040nr tax calculator Jerry drives to Chicago on business and takes his wife, Linda, with him. 1040nr tax calculator Linda is not Jerry's employee. 1040nr tax calculator Linda occasionally types notes, performs similar services, and accompanies Jerry to luncheons and dinners. 1040nr tax calculator The performance of these services does not establish that her presence on the trip is necessary to the conduct of Jerry's business. 1040nr tax calculator Her expenses are not deductible. 1040nr tax calculator Jerry pays $199 a day for a double room. 1040nr tax calculator A single room costs $149 a day. 1040nr tax calculator He can deduct the total cost of driving his car to and from Chicago, but only $149 a day for his hotel room. 1040nr tax calculator If he uses public transportation, he can deduct only his fare. 1040nr tax calculator Meals You can deduct the cost of meals in either of the following situations. 1040nr tax calculator It is necessary for you to stop for substantial sleep or rest to properly perform your duties while traveling away from home on business. 1040nr tax calculator The meal is business-related entertainment. 1040nr tax calculator Business-related entertainment is discussed in chapter 2 . 1040nr tax calculator The following discussion deals only with meals that are not business-related entertainment. 1040nr tax calculator Lavish or extravagant. 1040nr tax calculator   You cannot deduct expenses for meals that are lavish or extravagant. 1040nr tax calculator An expense is not considered lavish or extravagant if it is reasonable based on the facts and circumstances. 1040nr tax calculator Expenses will not be disallowed merely because they are more than a fixed dollar amount or take place at deluxe restaurants, hotels, nightclubs, or resorts. 1040nr tax calculator 50% limit on meals. 1040nr tax calculator   You can figure your meals expense using either of the following methods. 1040nr tax calculator Actual cost. 1040nr tax calculator The standard meal allowance. 1040nr tax calculator Both of these methods are explained below. 1040nr tax calculator But, regardless of the method you use, you generally can deduct only 50% of the unreimbursed cost of your meals. 1040nr tax calculator   If you are reimbursed for the cost of your meals, how you apply the 50% limit depends on whether your employer's reimbursement plan was accountable or nonaccountable. 1040nr tax calculator If you are not reimbursed, the 50% limit applies whether the unreimbursed meal expense is for business travel or business entertainment. 1040nr tax calculator Chapter 2 discusses the 50% Limit in more detail, and chapter 6 discusses accountable and nonaccountable plans. 1040nr tax calculator Actual Cost You can use the actual cost of your meals to figure the amount of your expense before reimbursement and application of the 50% deduction limit. 1040nr tax calculator If you use this method, you must keep records of your actual cost. 1040nr tax calculator Standard Meal Allowance Generally, you can use the “standard meal allowance” method as an alternative to the actual cost method. 1040nr tax calculator It allows you to use a set amount for your daily meals and incidental expenses (M&IE), instead of keeping records of your actual costs. 1040nr tax calculator The set amount varies depending on where and when you travel. 1040nr tax calculator In this publication, “standard meal allowance” refers to the federal rate for M&IE, discussed later under Amount of standard meal allowance . 1040nr tax calculator If you use the standard meal allowance, you still must keep records to prove the time, place, and business purpose of your travel. 1040nr tax calculator See the recordkeeping rules for travel in chapter 5 . 1040nr tax calculator Incidental expenses. 1040nr tax calculator   The term “incidental expenses” means fees and tips given to porters, baggage carriers, hotel staff, and staff on ships. 1040nr tax calculator   Incidental expenses do not include expenses for laundry, cleaning and pressing of clothing, lodging taxes, costs of telegrams or telephone calls, transportation between places of lodging or business and places where meals are taken, or the mailing cost of filing travel vouchers and paying employer-sponsored charge card billings. 1040nr tax calculator Incidental-expenses-only method. 1040nr tax calculator   You can use an optional method (instead of actual cost) for deducting incidental expenses only. 1040nr tax calculator The amount of the deduction is $5 a day. 1040nr tax calculator You can use this method only if you did not pay or incur any meal expenses. 1040nr tax calculator You cannot use this method on any day that you use the standard meal allowance. 1040nr tax calculator This method is subject to the proration rules for partial days. 1040nr tax calculator See Travel for days you depart and return , later in this chapter. 1040nr tax calculator Note. 1040nr tax calculator The incidental-expenses-only method is not subject to the 50% limit discussed below. 1040nr tax calculator Federal employees should refer to the Federal Travel Regulations at www. 1040nr tax calculator gsa. 1040nr tax calculator gov. 1040nr tax calculator Find the “Most Requested Links” on the upper left and click on “Regulations: FAR, FMR, FTR” for Federal Travel Regulation (FTR) for changes affecting claims for reimbursement. 1040nr tax calculator 50% limit may apply. 1040nr tax calculator   If you use the standard meal allowance method for meal expenses and you are not reimbursed or you are reimbursed under a nonaccountable plan, you can generally deduct only 50% of the standard meal allowance. 1040nr tax calculator If you are reimbursed under an accountable plan and you are deducting amounts that are more than your reimbursements, you can deduct only 50% of the excess amount. 1040nr tax calculator The 50% limit is discussed in more detail in chapter 2, and accountable and nonaccountable plans are discussed in chapter 6. 1040nr tax calculator There is no optional standard lodging amount similar to the standard meal allowance. 1040nr tax calculator Your allowable lodging expense deduction is your actual cost. 1040nr tax calculator Who can use the standard meal allowance. 1040nr tax calculator   You can use the standard meal allowance whether you are an employee or self-employed, and whether or not you are reimbursed for your traveling expenses. 1040nr tax calculator Use of the standard meal allowance for other travel. 1040nr tax calculator   You can use the standard meal allowance to figure your meal expenses when you travel in connection with investment and other income-producing property. 1040nr tax calculator You can also use it to figure your meal expenses when you travel for qualifying educational purposes. 1040nr tax calculator You cannot use the standard meal allowance to figure the cost of your meals when you travel for medical or charitable purposes. 1040nr tax calculator Amount of standard meal allowance. 1040nr tax calculator   The standard meal allowance is the federal M&IE rate. 1040nr tax calculator For travel in 2013, the rate for most small localities in the United States is $46 a day. 1040nr tax calculator    Most major cities and many other localities in the United States are designated as high-cost areas, qualifying for higher standard meal allowances. 1040nr tax calculator    You can find this information (organized by state) on the Internet at www. 1040nr tax calculator gsa. 1040nr tax calculator gov/perdiem. 1040nr tax calculator Enter a zip code or select a city and state for the per diem rates for the current fiscal year. 1040nr tax calculator Per diem rates for prior fiscal years are available by using the drop down menu under “Search by State. 1040nr tax calculator ”   Per diem rates are listed by the Federal government's fiscal year which runs from October 1 to September 30. 1040nr tax calculator You can choose to use the rates from the 2013 fiscal year per diem tables or the rates from the 2014 fiscal year tables, but you must consistently use the same tables for all travel you are reporting on your income tax return for the year. 1040nr tax calculator   If you travel to more than one location in one day, use the rate in effect for the area where you stop for sleep or rest. 1040nr tax calculator If you work in the transportation industry, however, see Special rate for transportation workers , later. 1040nr tax calculator Standard meal allowance for areas outside the continental United States. 1040nr tax calculator   The standard meal allowance rates above do not apply to travel in Alaska, Hawaii, or any other location outside the continental United States. 1040nr tax calculator The Department of Defense establishes per diem rates for Alaska, Hawaii, Puerto Rico, American Samoa, Guam, Midway, the Northern Mariana Islands, the U. 1040nr tax calculator S. 1040nr tax calculator Virgin Islands, Wake Island, and other non-foreign areas outside the continental United States. 1040nr tax calculator The Department of State establishes per diem rates for all other foreign areas. 1040nr tax calculator    You can access per diem rates for non-foreign areas outside the continental United States at: www. 1040nr tax calculator defensetravel. 1040nr tax calculator dod. 1040nr tax calculator mil/site/perdiemCalc. 1040nr tax calculator cfm. 1040nr tax calculator You can access all other foreign per diem rates at: www. 1040nr tax calculator state. 1040nr tax calculator gov/travel/. 1040nr tax calculator Click on “Travel Per Diem Allowances for Foreign Areas,” under “Foreign Per Diem Rates” to obtain the latest foreign per diem rates. 1040nr tax calculator Special rate for transportation workers. 1040nr tax calculator   You can use a special standard meal allowance if you work in the transportation industry. 1040nr tax calculator You are in the transportation industry if your work: Directly involves moving people or goods by airplane, barge, bus, ship, train, or truck, and Regularly requires you to travel away from home and, during any single trip, usually involves travel to areas eligible for different standard meal allowance rates. 1040nr tax calculator If this applies to you, you can claim a standard meal allowance of $59 a day ($65 for travel outside the continental United States). 1040nr tax calculator   Using the special rate for transportation workers eliminates the need for you to determine the standard meal allowance for every area where you stop for sleep or rest. 1040nr tax calculator If you choose to use the special rate for any trip, you must use the special rate (and not use the regular standard meal allowance rates) for all trips you take that year. 1040nr tax calculator Travel for days you depart and return. 1040nr tax calculator   For both the day you depart for and the day you return from a business trip, you must prorate the standard meal allowance (figure a reduced amount for each day). 1040nr tax calculator You can do so by one of two methods. 1040nr tax calculator Method 1: You can claim 3/4 of the standard meal allowance. 1040nr tax calculator Method 2: You can prorate using any method that you consistently apply and that is in accordance with reasonable business practice. 1040nr tax calculator Example. 1040nr tax calculator Jen is employed in New Orleans as a convention planner. 1040nr tax calculator In March, her employer sent her on a 3-day trip to Washington, DC, to attend a planning seminar. 1040nr tax calculator She left her home in New Orleans at 10 a. 1040nr tax calculator m. 1040nr tax calculator on Wednesday and arrived in Washington, DC, at 5:30 p. 1040nr tax calculator m. 1040nr tax calculator After spending two nights there, she flew back to New Orleans on Friday and arrived back home at 8:00 p. 1040nr tax calculator m. 1040nr tax calculator Jen's employer gave her a flat amount to cover her expenses and included it with her wages. 1040nr tax calculator Under Method 1, Jen can claim 2½ days of the standard meal allowance for Washington, DC: 3/4 of the daily rate for Wednesday and Friday (the days she departed and returned), and the full daily rate for Thursday. 1040nr tax calculator Under Method 2, Jen could also use any method that she applies consistently and that is in accordance with reasonable business practice. 1040nr tax calculator For example, she could claim 3 days of the standard meal allowance even though a federal employee would have to use Method 1 and be limited to only 2½ days. 1040nr tax calculator Travel in the United States The following discussion applies to travel in the United States. 1040nr tax calculator For this purpose, the United States includes the 50 states and the District of Columbia. 1040nr tax calculator The treatment of your travel expenses depends on how much of your trip was business related and on how much of your trip occurred within the United States. 1040nr tax calculator See Part of Trip Outside the United States , later. 1040nr tax calculator Trip Primarily for Business You can deduct all of your travel expenses if your trip was entirely business related. 1040nr tax calculator If your trip was primarily for business and, while at your business destination, you extended your stay for a vacation, made a personal side trip, or had other personal activities, you can deduct only your business-related travel expenses. 1040nr tax calculator These expenses include the travel costs of getting to and from your business destination and any business-related expenses at your business destination. 1040nr tax calculator Example. 1040nr tax calculator You work in Atlanta and take a business trip to New Orleans in May. 1040nr tax calculator Your business travel totals 850 miles round trip. 1040nr tax calculator On your way, you stop in Mobile to visit your parents. 1040nr tax calculator You spend $2,120 for the 9 days you are away from home for travel, meals, lodging, and other travel expenses. 1040nr tax calculator If you had not stopped in Mobile, you would have been gone only 6 days, and your total cost would have been $1,820. 1040nr tax calculator You can deduct $1,820 for your trip, including the cost of round-trip transportation to and from New Orleans. 1040nr tax calculator The deduction for your meals is subject to the 50% limit on meals mentioned earlier. 1040nr tax calculator Trip Primarily for Personal Reasons If your trip was primarily for personal reasons, such as a vacation, the entire cost of the trip is a nondeductible personal expense. 1040nr tax calculator However, you can deduct any expenses you have while at your destination that are directly related to your business. 1040nr tax calculator A trip to a resort or on a cruise ship may be a vacation even if the promoter advertises that it is primarily for business. 1040nr tax calculator The scheduling of incidental business activities during a trip, such as viewing videotapes or attending lectures dealing with general subjects, will not change what is really a vacation into a business trip. 1040nr tax calculator Part of Trip Outside the United States If part of your trip is outside the United States, use the rules described later in this chapter under Travel Outside the United States for that part of the trip. 1040nr tax calculator For the part of your trip that is inside the United States, use the rules for travel in the United States. 1040nr tax calculator Travel outside the United States does not include travel from one point in the United States to another point in the United States. 1040nr tax calculator The following discussion can help you determine whether your trip was entirely within the United States. 1040nr tax calculator Public transportation. 1040nr tax calculator   If you travel by public transportation, any place in the United States where that vehicle makes a scheduled stop is a point in the United States. 1040nr tax calculator Once the vehicle leaves the last scheduled stop in the United States on its way to a point outside the United States, you apply the rules under Travel Outside the United States . 1040nr tax calculator Example. 1040nr tax calculator You fly from New York to Puerto Rico with a scheduled stop in Miami. 1040nr tax calculator You return to New York nonstop. 1040nr tax calculator The flight from New York to Miami is in the United States, so only the flight from Miami to Puerto Rico is outside the United States. 1040nr tax calculator Because there are no scheduled stops between Puerto Rico and New York, all of the return trip is outside the United States. 1040nr tax calculator Private car. 1040nr tax calculator   Travel by private car in the United States is travel between points in the United States, even though you are on your way to a destination outside the United States. 1040nr tax calculator Example. 1040nr tax calculator You travel by car from Denver to Mexico City and return. 1040nr tax calculator Your travel from Denver to the border and from the border back to Denver is travel in the United States, and the rules in this section apply. 1040nr tax calculator The rules under Travel Outside the United States apply to your trip from the border to Mexico City and back to the border. 1040nr tax calculator Travel Outside the United States If any part of your business travel is outside the United States, some of your deductions for the cost of getting to and from your destination may be limited. 1040nr tax calculator For this purpose, the United States includes the 50 states and the District of Columbia. 1040nr tax calculator How much of your travel expenses you can deduct depends in part upon how much of your trip outside the United States was business related. 1040nr tax calculator Travel Entirely for Business or Considered Entirely for Business You can deduct all your travel expenses of getting to and from your business destination if your trip is entirely for business or considered entirely for business. 1040nr tax calculator Travel entirely for business. 1040nr tax calculator   If you travel outside the United States and you spend the entire time on business activities, you can deduct all of your travel expenses. 1040nr tax calculator Travel considered entirely for business. 1040nr tax calculator   Even if you did not spend your entire time on business activities, your trip is considered entirely for business if you meet at least one of the following four exceptions. 1040nr tax calculator Exception 1 - No substantial control. 1040nr tax calculator   Your trip is considered entirely for business if you did not have substantial control over arranging the trip. 1040nr tax calculator The fact that you control the timing of your trip does not, by itself, mean that you have substantial control over arranging your trip. 1040nr tax calculator   You do not have substantial control over your trip if you: Are an employee who was reimbursed or paid a travel expense allowance, and Are not related to your employer, or Are not a managing executive. 1040nr tax calculator    “Related to your employer” is defined later in chapter 6 under Per Diem and Car Allowances . 1040nr tax calculator   A “managing executive” is an employee who has the authority and responsibility, without being subject to the veto of another, to decide on the need for the business travel. 1040nr tax calculator   A self-employed person generally has substantial control over arranging business trips. 1040nr tax calculator Exception 2 - Outside United States no more than a week. 1040nr tax calculator   Your trip is considered entirely for business if you were outside the United States for a week or less, combining business and nonbusiness activities. 1040nr tax calculator One week means 7 consecutive days. 1040nr tax calculator In counting the days, do not count the day you leave the United States, but do count the day you return to the United States. 1040nr tax calculator Example. 1040nr tax calculator You traveled to Brussels primarily for business. 1040nr tax calculator You left Denver on Tuesday and flew to New York. 1040nr tax calculator On Wednesday, you flew from New York to Brussels, arriving the next morning. 1040nr tax calculator On Thursday and Friday, you had business discussions, and from Saturday until Tuesday, you were sightseeing. 1040nr tax calculator You flew back to New York, arriving Wednesday afternoon. 1040nr tax calculator On Thursday, you flew back to Denver. 1040nr tax calculator Although you were away from your home in Denver for more than a week, you were not outside the United States for more than a week. 1040nr tax calculator This is because the day you depart does not count as a day outside the United States. 1040nr tax calculator You can deduct your cost of the round-trip flight between Denver and Brussels. 1040nr tax calculator You can also deduct the cost of your stay in Brussels for Thursday and Friday while you conducted business. 1040nr tax calculator However, you cannot deduct the cost of your stay in Brussels from Saturday through Tuesday because those days were spent on nonbusiness activities. 1040nr tax calculator Exception 3 - Less than 25% of time on personal activities. 1040nr tax calculator   Your trip is considered entirely for business if: You were outside the United States for more than a week, and You spent less than 25% of the total time you were outside the United States on nonbusiness activities. 1040nr tax calculator For this purpose, count both the day your trip began and the day it ended. 1040nr tax calculator Example. 1040nr tax calculator You flew from Seattle to Tokyo, where you spent 14 days on business and 5 days on personal matters. 1040nr tax calculator You then flew back to Seattle. 1040nr tax calculator You spent 1 day flying in each direction. 1040nr tax calculator Because only 5/21 (less than 25%) of your total time abroad was for nonbusiness activities, you can deduct as travel expenses what it would have cost you to make the trip if you had not engaged in any nonbusiness activity. 1040nr tax calculator The amount you can deduct is the cost of the round-trip plane fare and 16 days of meals (subject to the 50% limit), lodging, and other related expenses. 1040nr tax calculator Exception 4 - Vacation not a major consideration. 1040nr tax calculator   Your trip is considered entirely for business if you can establish that a personal vacation was not a major consideration, even if you have substantial control over arranging the trip. 1040nr tax calculator Travel Primarily for Business If you travel outside the United States primarily for business but spend some of your time on other activities, you generally cannot deduct all of your travel expenses. 1040nr tax calculator You can only deduct the business portion of your cost of getting to and from your destination. 1040nr tax calculator You must allocate the costs between your business and other activities to determine your deductible amount. 1040nr tax calculator See Travel allocation rules , later. 1040nr tax calculator You do not have to allocate your travel expenses if you meet one of the four exceptions listed earlier under Travel considered entirely for business . 1040nr tax calculator In those cases, you can deduct the total cost of getting to and from your destination. 1040nr tax calculator Travel allocation rules. 1040nr tax calculator   If your trip outside the United States was primarily for business, you must allocate your travel time on a day-to-day basis between business days and nonbusiness days. 1040nr tax calculator The days you depart from and return to the United States are both counted as days outside the United States. 1040nr tax calculator   To figure the deductible amount of your round-trip travel expenses, use the following fraction. 1040nr tax calculator The numerator (top number) is the total number of business days outside the United States. 1040nr tax calculator The denominator (bottom number) is the total number of business and nonbusiness days of travel. 1040nr tax calculator Counting business days. 1040nr tax calculator   Your business days include transportation days, days your presence was required, days you spent on business, and certain weekends and holidays. 1040nr tax calculator Transportation day. 1040nr tax calculator   Count as a business day any day you spend traveling to or from a business destination. 1040nr tax calculator However, if because of a nonbusiness activity you do not travel by a direct route, your business days are the days it would take you to travel a reasonably direct route to your business destination. 1040nr tax calculator Extra days for side trips or nonbusiness activities cannot be counted as business days. 1040nr tax calculator Presence required. 1040nr tax calculator   Count as a business day any day your presence is required at a particular place for a specific business purpose. 1040nr tax calculator Count it as a business day even if you spend most of the day on nonbusiness activities. 1040nr tax calculator Day spent on business. 1040nr tax calculator   If your principal activity during working hours is the pursuit of your trade or business, count the day as a business day. 1040nr tax calculator Also, count as a business day any day you are prevented from working because of circumstances beyond your control. 1040nr tax calculator Certain weekends and holidays. 1040nr tax calculator   Count weekends, holidays, and other necessary standby days as business days if they fall between business days. 1040nr tax calculator But if they follow your business meetings or activity and you remain at your business destination for nonbusiness or personal reasons, do not count them as business days. 1040nr tax calculator Example 1. 1040nr tax calculator Your tax home is New York City. 1040nr tax calculator You travel to Quebec, where you have a business appointment on Friday. 1040nr tax calculator You have another appointment on the following Monday. 1040nr tax calculator Because your presence was required on both Friday and Monday, they are business days. 1040nr tax calculator Because the weekend is between business days, Saturday and Sunday are counted as business days. 1040nr tax calculator This is true even though you use the weekend for sightseeing, visiting friends, or other nonbusiness activity. 1040nr tax calculator Example 2. 1040nr tax calculator If, in Example 1, you had no business in Quebec after Friday, but stayed until Monday before starting home, Saturday and Sunday would be nonbusiness days. 1040nr tax calculator Nonbusiness activity on the way to or from your business destination. 1040nr tax calculator   If you stopped for a vacation or other nonbusiness activity either on the way from the United States to your business destination, or on the way back to the United States from your business destination, you must allocate part of your travel expenses to the nonbusiness activity. 1040nr tax calculator   The part you must allocate is the amount it would have cost you to travel between the point where travel outside the United States begins and your nonbusiness destination and a return to the point where travel outside the United States ends. 1040nr tax calculator   You determine the nonbusiness portion of that expense by multiplying it by a fraction. 1040nr tax calculator The numerator (top number) of the fraction is the number of nonbusiness days during your travel outside the United States and the denominator (bottom number) is the total number of days you spend outside the United States. 1040nr tax calculator Example. 1040nr tax calculator You live in New York. 1040nr tax calculator On May 4 you flew to Paris to attend a business conference that began on May 5. 1040nr tax calculator The conference ended at noon on May 14. 1040nr tax calculator That evening you flew to Dublin where you visited with friends until the afternoon of May 21, when you flew directly home to New York. 1040nr tax calculator The primary purpose for the trip was to attend the conference. 1040nr tax calculator If you had not stopped in Dublin, you would have arrived home the evening of May 14. 1040nr tax calculator You do not meet any of the exceptions that would allow you to consider your travel entirely for business. 1040nr tax calculator May 4 through May 14 (11 days) are business days and May 15 through May 21 (7 days) are nonbusiness days. 1040nr tax calculator You can deduct the cost of your meals (subject to the 50% limit), lodging, and other business-related travel expenses while in Paris. 1040nr tax calculator You cannot deduct your expenses while in Dublin. 1040nr tax calculator You also cannot deduct 7/18 of what it would have cost you to travel round-trip between New York and Dublin. 1040nr tax calculator You paid $750 to fly from New York to Paris, $400 to fly from Paris to Dublin, and $700 to fly from Dublin back to New York. 1040nr tax calculator Round-trip airfare from New York to Dublin would have been $1,250. 1040nr tax calculator You figure the deductible part of your air travel expenses by subtracting 7/18 of the round-trip fare and other expenses you would have had in traveling directly between New York and Dublin ($1,250 × 7/18 = $486) from your total expenses in traveling from New York to Paris to Dublin and back to New York ($750 + $400 + $700 = $1,850). 1040nr tax calculator Your deductible air travel expense is $1,364 ($1,850 − $486). 1040nr tax calculator Nonbusiness activity at, near, or beyond business destination. 1040nr tax calculator   If you had a vacation or other nonbusiness activity at, near, or beyond your business destination, you must allocate part of your travel expenses to the nonbusiness activity. 1040nr tax calculator   The part you must allocate is the amount it would have cost you to travel between the point where travel outside the United States begins and your business destination and a return to the point where travel outside the United States ends. 1040nr tax calculator   You determine the nonbusiness portion of that expense by multiplying it by a fraction. 1040nr tax calculator The numerator (top number) of the fraction is the number of nonbusiness days during your travel outside the United States and the denominator (bottom number) is the total number of days you spend outside the United States. 1040nr tax calculator   None of your travel expenses for nonbusiness activities at, near, or beyond your business destination are deductible. 1040nr tax calculator Example. 1040nr tax calculator Assume that the dates are the same as in the previous example but that instead of going to Dublin for your vacation, you fly to Venice, Italy, for a vacation. 1040nr tax calculator You cannot deduct any part of the cost of your trip from Paris to Venice and return to Paris. 1040nr tax calculator In addition, you cannot deduct 7/18 of the airfare and other expenses from New York to Paris and back to New York. 1040nr tax calculator You can deduct 11/18 of the round-trip plane fare and other travel expenses from New York to Paris, plus your meals (subject to the 50% limit), lodging, and any other business expenses you had in Paris. 1040nr tax calculator (Assume these expenses total $4,939. 1040nr tax calculator ) If the round-trip plane fare and other travel-related expenses (such as food during the trip) are $1,750, you can deduct travel costs of $1,069 (11/18 × $1,750), plus the full $4,939 for the expenses you had in Paris. 1040nr tax calculator Other methods. 1040nr tax calculator   You can use another method of counting business days if you establish that it more clearly reflects the time spent on other than business activities outside the United States. 1040nr tax calculator Travel Primarily for Personal Reasons If you travel outside the United States primarily for vacation or for investment purposes, the entire cost of the trip is a nondeductible personal expense. 1040nr tax calculator However, if you spend some time attending brief professional seminars or a continuing education program, you can deduct your registration fees and other expenses you have that are directly related to your business. 1040nr tax calculator Example. 1040nr tax calculator The university from which you graduated has a continuing education program for members of its alumni association. 1040nr tax calculator This program consists of trips to various foreign countries where academic exercises and conferences are set up to acquaint individuals in most occupations with selected facilities in several regions of the world. 1040nr tax calculator However, none of the conferences are directed toward specific occupations or professions. 1040nr tax calculator It is up to each participant to seek out specialists and organizational settings appropriate to his or her occupational interests. 1040nr tax calculator Three-hour sessions are held each day over a 5-day period at each of the selected overseas facilities where participants can meet with individual practitioners. 1040nr tax calculator These sessions are composed of a variety of activities including workshops, mini-lectures, role playing, skill development, and exercises. 1040nr tax calculator Professional conference directors schedule and conduct the sessions. 1040nr tax calculator Participants can choose those sessions they wish to attend. 1040nr tax calculator You can participate in this program since you are a member of the alumni association. 1040nr tax calculator You and your family take one of the trips. 1040nr tax calculator You spend about 2 hours at each of the planned sessions. 1040nr tax calculator The rest of the time you go touring and sightseeing with your family. 1040nr tax calculator The trip lasts less than 1 week. 1040nr tax calculator Your travel expenses for the trip are not deductible since the trip was primarily a vacation. 1040nr tax calculator However, registration fees and any other incidental expenses you have for the five planned sessions you attended that are directly related and beneficial to your business are deductible business expenses. 1040nr tax calculator These expenses should be specifically stated in your records to ensure proper allocation of your deductible business expenses. 1040nr tax calculator Luxury Water Travel If you travel by ocean liner, cruise ship, or other form of luxury water transportation for business purposes, there is a daily limit on the amount you can deduct. 1040nr tax calculator The limit is twice the highest federal per diem rate allowable at the time of your travel. 1040nr tax calculator (Generally, the federal per diem is the amount paid to federal government employees for daily living expenses when they travel away from home, but in the United States, for business purposes. 1040nr tax calculator ) Daily limit on luxury water travel. 1040nr tax calculator   The highest federal per diem rate allowed and the daily limit for luxury water travel in 2013 is shown in the following table. 1040nr tax calculator   2013 Dates Highest Federal Per Diem Daily Limit on Luxury Water Travel   Jan. 1040nr tax calculator 1 – Mar. 1040nr tax calculator 31 $367 $734   Apr. 1040nr tax calculator 1 – June 30 312 624   July 1 – Aug. 1040nr tax calculator 31 310 620   Sept. 1040nr tax calculator 1 – Sept. 1040nr tax calculator 30 366 732   Oct. 1040nr tax calculator 1 – Dec. 1040nr tax calculator 31 374 748 Example. 1040nr tax calculator Caroline, a travel agent, traveled by ocean liner from New York to London, England, on business in May. 1040nr tax calculator Her expense for the 6-day cruise was $5,200. 1040nr tax calculator Caroline's deduction for the cruise cannot exceed $3,744 (6 days × $624 daily limit). 1040nr tax calculator Meals and entertainment. 1040nr tax calculator   If your expenses for luxury water travel include separately stated amounts for meals or entertainment, those amounts are subject to the 50% limit on meals and entertainment before you apply the daily limit. 1040nr tax calculator For a discussion of the 50% Limit , see chapter 2. 1040nr tax calculator Example. 1040nr tax calculator In the previous example, Caroline's luxury water travel had a total cost of $5,200. 1040nr tax calculator Of that amount, $3,700 was separately stated as meals and entertainment. 1040nr tax calculator Caroline, who is self-employed, is not reimbursed for any of her travel expenses. 1040nr tax calculator Caroline figures her deductible travel expenses as follows. 1040nr tax calculator Meals and entertainment $3,700   50% limit × . 1040nr tax calculator 50   Allowable meals &     entertainment $1,850   Other travel expenses + 1,800   Allowable cost before the daily limit $3,650 Daily limit for May 2013 $624   Times number of days × 6   Maximum luxury water travel     deduction $3,744 Amount of allowable deduction $3,650 Caroline's deduction for her cruise is limited to $3,650, even though the limit on luxury water travel is slightly higher. 1040nr tax calculator Not separately stated. 1040nr tax calculator   If your meal or entertainment charges are not separately stated or are not clearly identifiable, you do not have to allocate any portion of the total charge to meals or entertainment. 1040nr tax calculator Exceptions The daily limit on luxury water travel (discussed earlier) does not apply to expenses you have to attend a convention, seminar, or meeting on board a cruise ship. 1040nr tax calculator See Cruise Ships under Conventions. 1040nr tax calculator Conventions You can deduct your travel expenses when you attend a convention if you can show that your attendance benefits your trade or business. 1040nr tax calculator You cannot deduct the travel expenses for your family. 1040nr tax calculator If the convention is for investment, political, social, or other purposes unrelated to your trade or business, you cannot deduct the expenses. 1040nr tax calculator Your appointment or election as a delegate does not, in itself, determine whether you can deduct travel expenses. 1040nr tax calculator You can deduct your travel expenses only if your attendance is connected to your own trade or business. 1040nr tax calculator Convention agenda. 1040nr tax calculator   The convention agenda or program generally shows the purpose of the convention. 1040nr tax calculator You can show your attendance at the convention benefits your trade or business by comparing the agenda with the official duties and responsibilities of your position. 1040nr tax calculator The agenda does not have to deal specifically with your official duties and responsibilities; it will be enough if the agenda is so related to your position that it shows your attendance was for business purposes. 1040nr tax calculator Conventions Held Outside the North American Area You cannot deduct expenses for attending a convention, seminar, or similar meeting held outside the North American area unless: The meeting is directly related to your trade or business, and It is reasonable to hold the meeting outside the North American area. 1040nr tax calculator See Reasonableness test , later. 1040nr tax calculator If the meeting meets these requirements, you also must satisfy the rules for deducting expenses for business trips in general, discussed earlier under Travel Outside the United States . 1040nr tax calculator North American area. 1040nr tax calculator   The North American area includes the following locations. 1040nr tax calculator American Samoa Johnston Island Antigua and Barbuda Kingman Reef Aruba Marshall Islands Bahamas Mexico Baker Island Micronesia Barbados Midway Islands Bermuda Netherlands Antilles Canada Northern Mariana Costa Rica Islands Dominica Palau Dominican Republic Palmyra Atoll Grenada Panama Guam Puerto Rico Guyana Trinidad and Tobago Honduras USA Howland Island U. 1040nr tax calculator S. 1040nr tax calculator Virgin Islands Jamaica Wake Island Jarvis Island   The North American area also includes U. 1040nr tax calculator S. 1040nr tax calculator islands, cays, and reefs that are possessions of the United States and not part of the fifty states or the District of Columbia. 1040nr tax calculator Reasonableness test. 1040nr tax calculator   The following factors are taken into account to determine if it was reasonable to hold the meeting outside the North American area. 1040nr tax calculator The purpose of the meeting and the activities taking place at the meeting. 1040nr tax calculator The purposes and activities of the sponsoring organizations or groups. 1040nr tax calculator The homes of the active members of the sponsoring organizations and the places at which other meetings of the sponsoring organizations or groups have been or will be held. 1040nr tax calculator Other relevant factors you may present. 1040nr tax calculator Cruise Ships You can deduct up to $2,000 per year of your expenses of attending conventions, seminars, or similar meetings held on cruise ships. 1040nr tax calculator All ships that sail are considered cruise ships. 1040nr tax calculator You can deduct these expenses only if all of the following requirements are met. 1040nr tax calculator The convention, seminar, or meeting is directly related to your trade or business. 1040nr tax calculator The cruise ship is a vessel registered in the United States. 1040nr tax calculator All of the cruise ship's ports of call are in the United States or in possessions of the United States. 1040nr tax calculator You attach to your return a written statement signed by you that includes information about: The total days of the trip (not including the days of transportation to and from the cruise ship port), The number of hours each day that you devoted to scheduled business activities, and A program of the scheduled business activities of the meeting. 1040nr tax calculator You attach to your return a written statement signed by an officer of the organization or group sponsoring the meeting that includes: A schedule of the business activities of each day of the meeting, and The number of hours you attended the scheduled business activities. 1040nr tax calculator Prev  Up  Next   Home   More Online Publications