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2010 Taxact

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2010 Taxact

2010 taxact Index A Absence, temporary, Temporary absences. 2010 taxact Address, change of, Reminders Aliens (see Nonresident aliens) Alimony, Alimony. 2010 taxact , Alimony, Instruments Executed Before 1985 Community income, Alimony (Community Income) Fees paid for getting, Fees for getting alimony. 2010 taxact No exemption for spouse, Alimony paid. 2010 taxact Annual exclusion, gift tax, Annual exclusion. 2010 taxact Annulment decrees Absolute decree, Ending the Marital Community Amended return required, Unmarried persons. 2010 taxact Considered unmarried, Unmarried persons. 2010 taxact Archer MSA, Archer medical savings account (MSA). 2010 taxact Assistance (see Tax help) B Basis Property received in settlement, Basis of property received. 2010 taxact Benefits paid under QDROs, Benefits paid to a child or other dependent. 2010 taxact , Benefits paid to a spouse or former spouse. 2010 taxact Birth of dependent, Death or birth. 2010 taxact C Change of address, Reminders Change of name, Reminders Change of withholding, Reminders Child custody, Custodial parent and noncustodial parent. 2010 taxact Child support Alimony, difference from, Child support. 2010 taxact Clearly associated with contingency, Clearly associated with a contingency. 2010 taxact Contingency relating to child, Contingency relating to your child. 2010 taxact Payment specifically designated as, Specifically designated as child support. 2010 taxact Child support under pre-1985 agreement, Child support under pre-1985 agreement. 2010 taxact Child tax credit, Exemptions for Dependents Children Birth of child Head of household, qualifying person to file as, Death or birth. 2010 taxact Claiming parent, when child is head of household, Special rule for parent. 2010 taxact Custody of, Custodial parent and noncustodial parent. 2010 taxact Death of child Head of household, qualifying person to file as, Death or birth. 2010 taxact Photographs of missing children, Reminders Community income, Community Income, Alimony (Community Income) Community property, Community Property, Alimony (Community Income) (see also Community income) Ending the marital community, Ending the Marital Community Laws disregarded, Certain community income not treated as community income by one spouse. 2010 taxact States, Community property states. 2010 taxact Costs of getting divorce, Costs of Getting a Divorce Fees for tax advice, Fees for tax advice. 2010 taxact Nondeductible expenses, Nondeductible expenses. 2010 taxact Custody of child, Custodial parent and noncustodial parent. 2010 taxact D Death of dependent, Death or birth. 2010 taxact Death of recipient spouse. 2010 taxact , Alimony Requirements Debts of spouse Refund applied to, Tax refund applied to spouse's debts. 2010 taxact Deductions Alimony paid, Deducting alimony paid. 2010 taxact Alimony recapture, Deducting the recapture. 2010 taxact Limits on IRAs, IRA contribution and deduction limits. 2010 taxact Marital, Marital deduction. 2010 taxact Dependents Exemption for, Exemptions for Dependents, Special Rule for Qualifying Child of More Than One Person Qualifying child, Exemptions for Dependents Qualifying child (Table 3), Table 3. 2010 taxact Overview of the Rules for Claiming an Exemption for a Dependent Qualifying relative, Exemptions for Dependents Qualifying relative (Table 3), Table 3. 2010 taxact Overview of the Rules for Claiming an Exemption for a Dependent Social security numbers, Reminders Divorce decrees Absolute decree, Ending the Marital Community Amended, Amended instrument. 2010 taxact Costs of getting, Costs of Getting a Divorce Defined for purposes of alimony, Divorce or separation instrument. 2010 taxact Invalid, Invalid decree. 2010 taxact Unmarried persons, Unmarried persons. 2010 taxact Divorced parents, Children of Divorced or Separated Parents (or Parents Who Live Apart) Child custody, Custodial parent and noncustodial parent. 2010 taxact Domestic relations orders (see Qualified domestic relations orders (QDROs)) Domicile, Community Income E Earned income, Earned income. 2010 taxact Equitable relief (see Relief from joint liability) Estimated tax, Tax Withholding and Estimated Tax Joint payments, Joint estimated tax payments. 2010 taxact Exemptions, Exemptions, Special Rule for Qualifying Child of More Than One Person Dependents, Exemptions for Dependents, Special Rule for Qualifying Child of More Than One Person Personal, Personal Exemptions Spouse, Exemption for Your Spouse F Fees for tax advice, Fees for tax advice. 2010 taxact Filing status, Filing Status, More information. 2010 taxact Head of household, Requirements. 2010 taxact Form 1040 Deducting alimony paid, Deducting alimony paid. 2010 taxact Reporting alimony received, Reporting alimony received. 2010 taxact Form 1040X Annulment, decree of, Unmarried persons. 2010 taxact Form 8332 Release of exemption to noncustodial parent, Written declaration. 2010 taxact Form 8379 Injured spouse, Injured spouse. 2010 taxact Form 8857 Innocent spouse relief, Relief from joint liability. 2010 taxact Form W-4 Withholding, Tax Withholding and Estimated Tax Form W-7 Individual taxpayer identification number (ITIN), Reminders Former spouse Defined for purposes of alimony, Spouse or former spouse. 2010 taxact Free tax services, How To Get Tax Help G Gift tax, Gift Tax on Property Settlements, Annual exclusion. 2010 taxact , Gift Tax Return H Head of household, Head of Household Health savings accounts (HSAs), Health savings account (HSA). 2010 taxact Help (see Tax help) Home owned jointly Alimony payments for, Payments for jointly-owned home. 2010 taxact Expenses for, as alimony (Table 4), Table 4. 2010 taxact Expenses for a Jointly-Owned Home Sale of, Sale of home. 2010 taxact HSAs (Health savings accounts), Health savings account (HSA). 2010 taxact I Identification number, Reminders Income, Community Income (see also Community income) Alimony received, Reporting alimony received. 2010 taxact Individual retirement arrangements (IRAs), Individual Retirement Arrangements, IRA contribution and deduction limits. 2010 taxact Individual taxpayer identification numbers (ITINs), Reminders Injured spouse, Injured spouse. 2010 taxact Innocent spouse relief, Relief from joint liability. 2010 taxact Insurance premiums, Life insurance premiums. 2010 taxact Invalid decree, Invalid decree. 2010 taxact IRAs (Individual retirement arrangements), Individual Retirement Arrangements, IRA contribution and deduction limits. 2010 taxact Itemized deductions on separate returns, Itemized deductions. 2010 taxact ITINs (Individual taxpayer identification numbers), Reminders J Joint liability Relief from, Reminders, Relief from joint liability. 2010 taxact Joint returns, Married Filing Jointly Change from separate return, Joint return after separate returns. 2010 taxact Change to separate return, Separate returns after joint return. 2010 taxact Divorced taxpayers, Divorced taxpayers. 2010 taxact Exemption for spouse, Joint return. 2010 taxact Joint and individual liability, Joint and individual liability. 2010 taxact Relief from joint liability, Relief from joint liability. 2010 taxact Signing, Signing a joint return. 2010 taxact Jointly-owned home Alimony payments for, Payments for jointly-owned home. 2010 taxact Expenses for, as alimony (Table 4), Table 4. 2010 taxact Expenses for a Jointly-Owned Home Sale of, Sale of Jointly-Owned Property, Sale of home. 2010 taxact K Kidnapped child Head of household status and, Kidnapped child. 2010 taxact L Liability for taxes (see Relief from joint liability) Life insurance premiums as alimony, Life insurance premiums. 2010 taxact M Marital community, ending, Ending the Marital Community Marital status, Marital status. 2010 taxact Married persons, Married persons. 2010 taxact Medical savings accounts (MSAs), Archer medical savings account (MSA). 2010 taxact Missing children, photographs of, Reminders More information (see Tax help) Mortgage payments as alimony, Payments for jointly-owned home. 2010 taxact MSAs (Medical savings accounts), Archer medical savings account (MSA). 2010 taxact N Name, change of, Reminders Nondeductible expenses, Nondeductible expenses. 2010 taxact Nonresident aliens Joint returns, Nonresident alien. 2010 taxact Withholding, Withholding on nonresident aliens. 2010 taxact P Parent Head of household, claim for, Special rule for parent. 2010 taxact Parents, divorced or separated, Children of Divorced or Separated Parents (or Parents Who Live Apart) Personal exemptions, Personal Exemptions Phaseout of Exemptions, Phaseout of Exemptions Property settlements, Property Settlements, Sale of home. 2010 taxact Publications (see Tax help) Q Qualified domestic relations orders (QDROs), Qualified Domestic Relations Order, Benefits paid to a child or other dependent. 2010 taxact , Benefits paid to a spouse or former spouse. 2010 taxact Qualifying child, exemption for, Exemptions for Dependents Qualifying child, exemption for (Table 3), Table 3. 2010 taxact Overview of the Rules for Claiming an Exemption for a Dependent Qualifying person, head of household, Qualifying person. 2010 taxact Table 2, Table 2. 2010 taxact Who Is a Qualifying Person Qualifying You To File as Head of Household?1 Qualifying relative, exemption for, Exemptions for Dependents Qualifying relative, exemption for (Table 3), Table 3. 2010 taxact Overview of the Rules for Claiming an Exemption for a Dependent R Recapture of alimony, Recapture of Alimony Refunds Injured spouse, community property, Injured spouse. 2010 taxact Spouse's debts, applied to, Tax refund applied to spouse's debts. 2010 taxact Release of exemption to noncustodial parent, Written declaration. 2010 taxact Revocation, Revocation of release of claim to an exemption. 2010 taxact Relief from joint liability, Reminders, Relief from joint liability. 2010 taxact Relief from separate return liability Community income, Relief from liability arising from community property law. 2010 taxact Reporting requirements Alimony received, Reporting alimony received. 2010 taxact Returns Amended return required, Unmarried persons. 2010 taxact Joint (see Joint returns) Separate (see Separate returns) Rollovers, Rollovers. 2010 taxact S Sales of jointly-owned property, Sale of Jointly-Owned Property Section 1041 election, Basis of property received. 2010 taxact Separate maintenance decrees, Unmarried persons. 2010 taxact , Divorce or separation instrument. 2010 taxact , Ending the Marital Community Separate returns, Married Filing Separately Change to or from joint return, Joint return after separate returns. 2010 taxact Community or separate income, Community or separate income. 2010 taxact Exemption for spouse, Separate return. 2010 taxact Itemized deductions, Itemized deductions. 2010 taxact Relief from liability, Relief from liability arising from community property law. 2010 taxact Separate liability, Separate liability. 2010 taxact Tax consequences, Separate returns may give you a higher tax. 2010 taxact Separated parents, Children of Divorced or Separated Parents (or Parents Who Live Apart) Separation agreements, Ending the Marital Community Defined for purposes of alimony, Divorce or separation instrument. 2010 taxact Separation of liability (see Relief from joint liability) Settlement of property (see Property settlements) Social security benefits, Social security benefits. 2010 taxact Social security numbers (SSNs) Alimony recipient's number required, Alimony Dependents, Reminders Spousal IRA, Spousal IRA. 2010 taxact Spouse Defined for purposes of alimony, Spouse or former spouse. 2010 taxact Refund applied to debts, Tax refund applied to spouse's debts. 2010 taxact Statute of limitations Amended return, Unmarried persons. 2010 taxact Injured spouse allocation, Injured spouse. 2010 taxact T Tables and figures Exemption for dependents (Table 3), Table 3. 2010 taxact Overview of the Rules for Claiming an Exemption for a Dependent Itemized deductions on separate returns (Table 1), Table 1. 2010 taxact Itemized Deductions on Separate Returns Jointly-owned home, expenses for, as alimony (Table 4), Table 4. 2010 taxact Expenses for a Jointly-Owned Home Property transferred pursuant to divorce (Table 5), Table 5. 2010 taxact Property Transferred Pursuant to Divorce Qualifying person for head of household (Table 2), Table 2. 2010 taxact Who Is a Qualifying Person Qualifying You To File as Head of Household?1 Tax advice fees, Fees for tax advice. 2010 taxact Tax help, How To Get Tax Help Tax withholding (see Withholding) Taxpayer Advocate, The Taxpayer Advocate Service is Here to Help You. 2010 taxact Taxpayer identification numbers, Reminders Third parties Alimony payments to, Payments to a third party. 2010 taxact , Payments to a third party. 2010 taxact Property settlements, transfers to, Transfers to third parties. 2010 taxact Tiebreaker rules, Tiebreaker rules. 2010 taxact TTY/TDD information, How To Get Tax Help U Underpayment of alimony, Underpayment. 2010 taxact Unmarried persons, Unmarried persons. 2010 taxact W Withholding Change of, Reminders, Tax Withholding and Estimated Tax Nonresident aliens, Withholding on nonresident aliens. 2010 taxact Worksheets Recapture of alimony (Worksheet 1), How to figure and report the recapture. 2010 taxact Prev  Up     Home   More Online Publications
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Industries/Professions Tax Centers

Agriculture Tax Center
Links to agriculture-related topics such as tax tips, financial resources, trends and statistics, forms, and more.

Audit Techniques Guides (ATGs)
The Audit Techniques Guides (ATG) focus on developing highly trained examiners for a particular market segment. These Guides contain examination techniques, common and unique industry issues, business practices, industry terminology and other information to assist examiners in performing examinations.

Automotive Tax Center
The links on this page provide information such as tax tips and trends and statistics for the Automotive industry.

Bartering Tax Center
Bartering is the trading of one product or service for another. Usually there is no exchange of cash. The rules for reporting barter transactions may vary. The links on this page provide information about one-on-one bartering between individuals and businesses, third party bartering through a modern barter exchange company, and federal tax responsibilities for reporting bartering proceeds.

Child Care Tax Center
The Child Care Tax Center contains links to child care related topics such as the Child Care Provider Audit Techniques Guide, forms, publications, and related links.

Construction Tax Center
The Construction industry page contains explanations of Federal tax topics related to the construction industry, news articles and educational IRS Publications.

Entertainment Tax Center
The links on this page provide information such as tax tips and trends and statistics for the Entertainment industry.

Fishing Tax Center
This page provides links to the most common topics in the fishing industry.

Gas Retailers Tax Center
The links on this page provide information such as tax tips and trends and statistics for Gas Retailers.

Indoor Tanning Services Tax Center
A one-stop page for indoor tanning service providers with a compilation of links to content that meets their needs for filing the indoor tanning excise tax. This excise tax is part of the Affordable Care Act.

Manufacturing Tax Center
The links on this page provide information such as tax tips and trends and statistics for the Manufacturing industry.

Money Services Business (MSB) Information Center
This page provides information regarding the Bank Secrecy Act (BSA) requirements, forms, publications and other BSA resources.

Online Auction Sellers Tax Center
The links on this page provide information about tax responsibilities for online auction sellers.

Payroll Professionals Tax Center - Information for Payroll Professionals and Their Clients
Information for payroll professionals and their clients. This page includes links to information on employment taxes, worker classification, electronic filing, employment tax related forms and publications, news and events, and more.

Real Estate Tax Center
The links on this page provide information such as tax tips and trends and statistics for the Real Estate industry.

Restaurants Tax Center
The links on this page provide information such as tax tips and trends and statistics for the Restaurant industry.

Trucking Tax Center
The links on this page provide information such as tax tips and trends and statistics for the trucking industry.

Page Last Reviewed or Updated: 13-Nov-2013

The 2010 Taxact

2010 taxact Index A Abandonment, Abandonment Accounting method Accrual, Accrual Method Cash, Cash Method Change in, Changes in Methods of Accounting Crop, Crop method. 2010 taxact Farm inventory, Farm Inventory Accounting periods, Introduction Accrual method of accounting, Accrual Method Additional Medicare Tax withholding, What's New for 2013, Additional Medicare Tax. 2010 taxact Adjusted basis for installment sale, Adjusted basis for installment sale purposes. 2010 taxact Adjusted basis of assets, Adjusted Basis Agricultural activity codes, Schedule F, Reminders Agricultural program payments, Agricultural Program Payments Agricultural structure, defined, Agricultural structure. 2010 taxact Alternative Depreciation System (ADS), Required use of ADS. 2010 taxact , ADS election. 2010 taxact Amortization Going into business, Business Start-Up Costs Reforestation expenses, Reforestation Costs Section 197 intangibles, Section 197 Intangibles Assessments By conservation district, Assessment by Conservation District Depreciable property, Assessment for Depreciable Property Assistance (see Tax help) Automobiles, depreciation, Limits for passenger automobiles. 2010 taxact B Bankruptcy, Bankruptcy. 2010 taxact Barter income, Barter income. 2010 taxact Basis Adjusted, Adjusted basis. 2010 taxact Installment sale, Adjusted basis for installment sale purposes. 2010 taxact Involuntary conversion, Basis for depreciation. 2010 taxact Like-kind exchange, Basis for depreciation. 2010 taxact Partner's basis, Property Distributed From a Partnership or Corporation Replacement property, Basis of replacement property. 2010 taxact Shareholder's basis, Property Distributed From a Partnership or Corporation Basis of assets Adjusted basis, Adjusted Basis Allocating to several assets, Allocating the Basis Changed to business use, Property changed from personal to business or rental use. 2010 taxact Constructing assets, Constructing assets. 2010 taxact Cost, Cost Basis Decreases, Decreases to Basis Depreciation, What Is the Basis for Depreciation? Exchanges Like-kind, Like-Kind Exchanges Nontaxable, Nontaxable Exchanges Partially nontaxable, Partially Nontaxable Exchanges Taxable, Taxable Exchanges Gifts, Property Received as a Gift Increases, Increases to Basis Real property, Real Property Received for services, Property received for services. 2010 taxact Uniform capitalization rules, Uniform Capitalization Rules Below-market loans, Below-market loans. 2010 taxact Books and records, Importance of Records Breeding fees, Breeding Fees Business income limit, section 179 expense deduction, Business Income Limit Business use of home, Business Use of Your Home C Canceled debt, Cancellation of Debt Capital assets, Capital Assets Capital expenses, Capital Expenses Car expenses, Truck and Car Expenses Cash method of accounting, Cash Method Casualties and thefts Adjustments to basis, Adjustments to basis. 2010 taxact Casualty, defined, Casualty. 2010 taxact Disaster area losses, Disaster Area Losses Leased property, Leased property. 2010 taxact Livestock, Livestock or produce bought for resale. 2010 taxact , Raised draft, breeding, dairy, or sporting animals. 2010 taxact Reimbursement, Insurance and other reimbursements. 2010 taxact Reporting gains and losses, Reporting Gains and Losses Theft, defined, Theft. 2010 taxact Change in accounting method, Changes in Methods of Accounting Chickens, purchased, Chickens, seeds, and young plants. 2010 taxact Christmas trees, Christmas tree cultivation. 2010 taxact , Christmas trees. 2010 taxact Club dues, Club dues and membership fees. 2010 taxact Comments on publication, Comments and suggestions. 2010 taxact Commodity Futures, Hedging (Commodity Futures) Wages, Noncash wages. 2010 taxact Commodity Credit Corporation (CCC) Loans, Commodity Credit Corporation (CCC) Loans Market gain, Market Gain Community property, Community property. 2010 taxact , Community property. 2010 taxact Computer, software, Computer software. 2010 taxact Condemnation, Casualties, Thefts, and Condemnations, Condemnation Conservation Cost-sharing exclusion, Conservation Expenses District assessments, Assessment by Conservation District Expenses, Conservation Expenses Plans, Conservation plan. 2010 taxact Conservation Reserve Program, Conservation Reserve Program (CRP) payments. 2010 taxact Conservation Reserve Program (CRP), Conservation Reserve Program (CRP) Constructing assets, Constructing assets. 2010 taxact Constructive receipt of income, Constructive receipt. 2010 taxact Contamination, Soil or other environmental contamination. 2010 taxact Contract price, Contract price. 2010 taxact Converted wetland, Converted Wetland and Highly Erodible Cropland Cooperatives, income from, Income From Cooperatives Cost-sharing exclusion, Cost-Sharing Exclusion (Improvements) Counter-cyclical payments, Direct payments and counter-cyclical payments. 2010 taxact , Payments Under the Farm Security and Rural Investment Act of 2002 and Under the Food, Conservation, and Energy Act of 2008 Credits Employment, Employment Credits Fuel tax, Fuel tax credit and refund. 2010 taxact , How To Claim a Credit or Refund, Claiming a Credit Social security and Medicare, Earning credits in 2013. 2010 taxact Social security coverage, How to become insured under social security. 2010 taxact State unemployment tax, Tax rate and credit. 2010 taxact Crew leaders, Crew Leaders Crop Destroyed, Standing crop destroyed by casualty. 2010 taxact Insurance proceeds, Crop Insurance and Crop Disaster Payments Method of accounting, Crop method. 2010 taxact Shares, Rents (Including Crop Shares) Unharvested, Cost of raising unharvested crops. 2010 taxact , Section 1231 transactions. 2010 taxact , Gain or loss. 2010 taxact Cropland, highly erodible, Converted Wetland and Highly Erodible Cropland D Damage Casualties and thefts, Casualties and Thefts Crop insurance, Crop Insurance and Crop Disaster Payments Tree seedlings, Tree Seedlings Debt Bad, Nonbusiness bad debt. 2010 taxact Canceled, Cancellation of Debt, Canceled debt excluded from income. 2010 taxact , Cancellation of debt. 2010 taxact , Canceled debt. 2010 taxact Nonrecourse, Amount realized on a nonrecourse debt. 2010 taxact Qualified farm, Qualified Farm Debt Qualified principal residence, Qualified Principal Residence Debt Recourse, Amount realized on a recourse debt. 2010 taxact Depletion, Depletion Depreciation, Claiming the Special Depreciation Allowance ADS election, ADS election. 2010 taxact Conservation assets, Depreciable conservation assets. 2010 taxact Deduction, Overview of Depreciation Incorrect amount deducted, How Do You Correct Depreciation Deductions? Limit for automobiles, Limits for passenger automobiles. 2010 taxact Listed property, Additional Rules for Listed Property Raised livestock, Livestock. 2010 taxact Recapture, When Do You Recapture MACRS Depreciation?, Depreciation Recapture, Section 1250 Property When to file, Do You Have To File Form 4562? Depreciation allowable, Basis adjustment for depreciation allowed or allowable. 2010 taxact Depreciation allowed, Basis adjustment for depreciation allowed or allowable. 2010 taxact Direct payments, Direct payments and counter-cyclical payments. 2010 taxact , Payments Under the Farm Security and Rural Investment Act of 2002 and Under the Food, Conservation, and Energy Act of 2008 Disaster area losses, Disaster Area Losses Disaster payments, Crop Insurance and Crop Disaster Payments Disaster relief grants, Federal disaster relief grants. 2010 taxact Disaster relief payments, Qualified disaster relief payments. 2010 taxact Dispositions, Sale or other disposal of land during 9-year period. 2010 taxact , Gain on sale of farmland. 2010 taxact , Introduction Domestic production activities deduction, Domestic Production Activities Deduction Dyed diesel fuel, Dyed Diesel Fuel and Dyed Kerosene Dyed kerosene, Dyed Diesel Fuel and Dyed Kerosene E e-file, Reminders Easement, Easements and rights-of-way. 2010 taxact , Easements. 2010 taxact Election ADS depreciation, Electing ADS. 2010 taxact , ADS election. 2010 taxact Amortization Business start-up costs, Business Start-Up Costs Reforestation costs, Reforestation Costs Crop method, Election to use crop method. 2010 taxact Cutting of timber, Election to treat cutting as a sale or exchange. 2010 taxact Deducting conservation expenses, When to Deduct or Capitalize Not excluding cost-sharing payments, Electing not to exclude payments. 2010 taxact Out of installment method, Electing out of the installment method. 2010 taxact Postponing casualty gain, Postponing Gain Postponing reporting crop insurance proceeds, Election to postpone reporting until the following year. 2010 taxact Section 179 expense deduction, How Do You Elect the Deduction? Electronic filing, Reminders Embryo transplants, Transplanted embryo. 2010 taxact Employer identification number, Reminders, Employer identification number (EIN). 2010 taxact Endangered species recovery expenses, Endangered species recovery expenses. 2010 taxact Environmental contamination, Soil or other environmental contamination. 2010 taxact Estimated tax Farm gross income, Gross Income From Farming Gross income, Gross Income Penalties, Estimated Tax Penalty for 2013 Exchanges Basis Like-kind, Like-Kind Exchanges Nontaxable, Nontaxable Exchanges Partially nontaxable, Partially Nontaxable Exchanges Taxable, Taxable Exchanges Like-kind, Like-Kind Exchanges Nontaxable, Like-Kind Exchanges Excise taxes Credit, Claiming a Credit Diesel fuel, Dyed Diesel Fuel and Dyed Kerosene Farming purposes, Fuels Used in Farming Home use of fuels, Fuels Used for Household Purposes or Other Than as a Fuel for Propulsion Engines Off-highway uses, Fuels Used in Off-Highway Business Use Refund, Claiming a Refund F Fair market value defined, Fair market value (FMV). 2010 taxact , Fair market value (FMV). 2010 taxact Family member Business expenses, Special rule for related persons. 2010 taxact Installment sale, Sale to a related person. 2010 taxact Like-kind exchange, Like-kind exchanges between related persons. 2010 taxact Loss on sale or exchange of property, Losses from sales or exchanges between related persons. 2010 taxact Personal-use property, Personal-use property. 2010 taxact Social security coverage, Family Employees Farm Business expenses, Farm Business Expenses Business, defined, Business of Farming Defined, Farm defined. 2010 taxact , Farm. 2010 taxact Income averaging, Income Averaging for Farmers Rental, Farm rental. 2010 taxact Sale of, Sale of a Farm Farmer, Farmer. 2010 taxact Federal unemployment tax (FUTA), Federal Unemployment (FUTA) Tax Fertilizer, Fertilizer and Lime, Fertilizer and Lime Foreclosure, Foreclosure or Repossession Forestation costs, Forestation and reforestation costs. 2010 taxact Form 1099-A, Form 1099-A. 2010 taxact , Forms 1099-A and 1099-C. 2010 taxact 1099-C, Cancellation of Debt, Form 1099-C. 2010 taxact , Forms 1099-A and 1099-C. 2010 taxact 1099-G, Market Gain, Payment to More Than One Person 1099-MISC, Reminders, Nonemployee compensation. 2010 taxact 1099-PATR, Form 1099-PATR. 2010 taxact 1128, Introduction 2210-F, Estimated Tax Penalty for 2013 3115, Changes in Methods of Accounting 4136, Claiming a Credit 4562, Do You Have To File Form 4562? 4797, Form 4797. 2010 taxact , Recapture. 2010 taxact , Reporting the exchange. 2010 taxact 4835, Rents (Including Crop Shares) 5213, Using the presumption later. 2010 taxact 6252, Form 6252. 2010 taxact 8822, Reminders 8824, Reporting the exchange. 2010 taxact 8849, Claiming a Refund 8886, Reminders 940, Form 940. 2010 taxact 943, Form 943. 2010 taxact 982, Form 982 I-9, Form I-9. 2010 taxact SS-4, Reminders, Employer identification number (EIN). 2010 taxact SS-5, Obtaining a social security number. 2010 taxact T (Timber), Form T (Timber). 2010 taxact W-2, Form W-2. 2010 taxact W-4, Reminders, New hire reporting. 2010 taxact , Form W-4. 2010 taxact W-4V, Commodity Credit Corporation (CCC) Loans, Crop Insurance and Crop Disaster Payments W-7, Obtaining an individual taxpayer identification number. 2010 taxact Free tax services, How To Get Tax Help, Free help with your tax return. 2010 taxact Fuel tax credit or refund, Fuel tax credit and refund. 2010 taxact , How To Claim a Credit or Refund G Gains and losses Basis of assets, Cost Basis Capital assets, defined, Capital Assets Casualty, How To Figure a Loss, Figuring a Gain Installment sales, Installment Sales Livestock, Livestock Long- or short-term, Long and Short Term Ordinary or capital, Ordinary or Capital Gain or Loss Sale of farm, Sale of a Farm Section 1231, Section 1231 Gains and Losses Theft, How To Figure a Loss, Figuring a Gain Timber, Timber General asset accounts, How Do You Use General Asset Accounts? Gifts, Crop shares you give to others (gift). 2010 taxact , Cost related to gifts. 2010 taxact , Property Received as a Gift, Gift. 2010 taxact Going into business, Business Start-Up Costs Grants, disaster relief, Federal disaster relief grants. 2010 taxact Gross profit percentage, Gross profit percentage. 2010 taxact Gross profit, defined, Gross profit. 2010 taxact Guarantee, Debt not payable on demand. 2010 taxact H Health insurance deduction, Self-employed health insurance deduction. 2010 taxact Hedging, Hedging (Commodity Futures) Help (see Tax help) Highway use tax, Highway use tax. 2010 taxact Holding period, Holding period. 2010 taxact Horticultural structure, Horticultural structure. 2010 taxact I Illegal irrigation subsidy, Illegal federal irrigation subsidy. 2010 taxact Important dates, Important Dates for 2014 Improvements, Cost-Sharing Exclusion (Improvements) Income Accounting for, Accounting Methods Accrual method of accounting, Income Canceled debt excluded, Cancellation of Debt From farming, Farm Income, Gross income from farming. 2010 taxact , Gross Income From Farming Gross, Gross Income Not-for-profit farming, Not-for-Profit Farming Pasture, Pasture income and rental. 2010 taxact Schedule F, Farm Income Withholding of tax, Federal Income Tax Withholding Income averaging (see Farm: Income averaging) Incorrect amount of depreciation deducted, How Do You Correct Depreciation Deductions? Individual taxpayer identification number (ITIN), Obtaining an individual taxpayer identification number. 2010 taxact Inherited property, Inherited Property Insolvency, Insolvency. 2010 taxact Installment sales, Form 6252. 2010 taxact Electing out, Electing out of the installment method. 2010 taxact Farm, sale of, Installment Sale of a Farm Figuring income, Figuring Installment Sale Income Reporting income, Form 6252. 2010 taxact Unstated interest, Unstated interest. 2010 taxact Insurance, Insurance, Self-employed health insurance deduction. 2010 taxact Intangible property, Section 197 Intangibles Interest Expense, Interest Income, Interest income. 2010 taxact Unstated, Unstated interest. 2010 taxact Inventory Items included, Farm Inventory Methods of valuation, Inventory valuation methods. 2010 taxact Involuntary conversions, Involuntary Conversions, Property acquired in a like-kind exchange or involuntary conversion. 2010 taxact , Introduction Irrigation Illegal subsidy, Illegal federal irrigation subsidy. 2010 taxact Project, Irrigation Project L Labor hired, Labor Hired Landlord participation, Landlord Participation in Farming Lease or purchase, Lease or Purchase Life tenant (see Term interests) Like-kind exchanges, Like-Kind Exchanges, Like-Kind Exchanges Lime, Fertilizer and Lime Limits At-risk, At-Risk Limits Business use of home, Deduction limit. 2010 taxact Capital losses, Treatment of Capital Losses Conservation expenses, Assessment for Depreciable Property, 25% Limit on Deduction Depreciation Business-use, What Is the Business-Use Requirement? Excluded farm debt, Exclusion limit. 2010 taxact Farm losses, Losses From Operating a Farm Loss of personal-use property, Deduction Limits on Losses of Personal-Use Property Not-for-profit farming, Not-for-Profit Farming Passive activity, Passive Activity Limits Percentage depletion, Taxable income limit. 2010 taxact Prepaid farm supplies, Deduction limit. 2010 taxact Reforestation costs, Reforestation Costs Section 179 expense deduction Automobile, Limits for passenger automobiles. 2010 taxact Business income, Business Income Limit Dollar, Dollar Limits Time to keep records, How Long To Keep Records Listed property Defined, What Is Listed Property? Passenger automobile, Passenger automobiles. 2010 taxact Rules, Additional Rules for Listed Property Livestock, Section 1231 transactions. 2010 taxact Casualty and theft losses, Livestock or produce bought for resale. 2010 taxact Crop shares, Crop shares you use to feed livestock. 2010 taxact Depreciation, Livestock. 2010 taxact Diseased, Diseased livestock. 2010 taxact Feed assistance, Feed Assistance and Payments Immature, Immature livestock. 2010 taxact Losses, Loss of livestock. 2010 taxact , Livestock Purchased, Purchased livestock. 2010 taxact Raised, Raised livestock. 2010 taxact Sale of, Sales of Farm Products, Livestock Unit-livestock-price, inventory valuation, Unit-livestock-price method. 2010 taxact Used in a farm business, Livestock used in farm business. 2010 taxact Weather-related sales, Sales Caused by Weather-Related Conditions, Weather-related sales of livestock. 2010 taxact Loans, Commodity Credit Corporation (CCC) Loans, Loan expenses. 2010 taxact Losses At-risk limits, At-Risk Limits Casualty, Casualties, Thefts, and Condemnations Disaster areas, Disaster Area Losses Farming, Farming Losses Growing crops, Loss of growing plants, produce, and crops. 2010 taxact Hobby farming, Not-for-Profit Farming Livestock, Livestock, Diseased livestock. 2010 taxact Nondeductible, Other Nondeductible Items Theft, Casualties, Thefts, and Condemnations Lost income payments, Lost income payments. 2010 taxact Lost property, Mislaid or lost property. 2010 taxact M MACRS property Involuntary conversion, Property acquired in a like-kind exchange or involuntary conversion. 2010 taxact Like-kind exchange, Property acquired in a like-kind exchange or involuntary conversion. 2010 taxact Nontaxable transfer, Property acquired in a nontaxable transfer. 2010 taxact Market gain, reporting, Market Gain Marketing quota penalties, Marketing Quota Penalties Material participation, Landlord Participation in Farming Meals, Meals. 2010 taxact Membership fees, Club dues and membership fees. 2010 taxact Methods of accounting, Accounting Methods Modified ACRS (MACRS) ADS election, ADS election. 2010 taxact Conventions, Which Convention Applies? Depreciation methods, Which Depreciation Method Applies? Exchange, Property acquired in a like-kind exchange or involuntary conversion. 2010 taxact Figuring the deduction, How Is the Depreciation Deduction Figured? Involuntary conversion, Property acquired in a like-kind exchange or involuntary conversion. 2010 taxact Nontaxable transfer, Property acquired in a nontaxable transfer. 2010 taxact Percentage tables, Rules for using the tables. 2010 taxact Property classes, Which Property Class Applies Under GDS? Recovery periods, Which Recovery Period Applies? N New hire reporting, New hire reporting. 2010 taxact Noncapital asset, Noncapital Assets Nontaxable exchanges, Like-Kind Exchanges Nontaxable transfer of MACRS property, Property acquired in a nontaxable transfer. 2010 taxact Not-for-profit farming, Not-for-Profit Farming O Organizational costs, Business start-up and organizational costs. 2010 taxact P Partners, limited, Limited partner. 2010 taxact Partners, retired, Retired partner. 2010 taxact Partners, Spouse, Business Owned and Operated by Spouses. 2010 taxact Partnership, Partnership income or loss. 2010 taxact Passenger automobile, Passenger automobiles. 2010 taxact Pasture income, Pasture income and rental. 2010 taxact Patronage dividends, Patronage Dividends Payments considered received, Payments Received or Considered Received Payments received, Payments Received or Considered Received Penalties Estimated tax, Estimated Tax Penalty for 2013 Returns, Estimated Tax Penalty for 2013 Trust fund recovery, Trust fund recovery penalty. 2010 taxact Per-unit retain certificates, Per-Unit Retain Certificates Personal expenses, Personal, Living, and Family Expenses Placed in service, Placed in Service, What Is the Placed-in-Service Date? Postponing casualty gain, Postponing Gain Prepaid expense Advance premiums, Advance premiums. 2010 taxact Extends useful life, Prepayment. 2010 taxact Farm supplies, Prepaid Farm Supplies Livestock feed, Prepaid Livestock Feed Prizes, Prizes. 2010 taxact Produce, Sales of Farm Products Property Changed to business use, Property changed from personal to business or rental use. 2010 taxact Received for services, Property received for services. 2010 taxact Repairs and improvements, How Do You Treat Repairs and Improvements? Section 1231, Section 1231 transactions. 2010 taxact Section 1245, Section 1245 Property Section 1250, Section 1250 Property Section 1252, Section 1252 property. 2010 taxact Section 1255, Section 1255 property. 2010 taxact Tangible personal, Tangible personal property. 2010 taxact Publications (see Tax help) Q Qualified disaster relief payments, Qualified disaster relief payments. 2010 taxact Qualified farm debt, Qualified Farm Debt Qualified joint venture, Qualified joint venture. 2010 taxact Qualified principal residence debt, Qualified Principal Residence Debt R Recapture Amortization, Depreciation and amortization. 2010 taxact Basis reductions, Recapture of basis reductions. 2010 taxact Certain depreciation, Recapture of certain depreciation. 2010 taxact Cost-sharing payments, Recapture. 2010 taxact Depreciation, When Do You Recapture MACRS Depreciation?, Depreciation Recapture, Depreciation recapture. 2010 taxact Section 1245 property, Section 1245 Property Section 1250 property, Section 1250 Property Section 179 expense deduction, When Must You Recapture the Deduction? Section 179 GO Zone property, Recapture for qualified section 179 GO Zone property. 2010 taxact Special depreciation allowance, When Must You Recapture an Allowance Recordkeeping, Importance of Records, Meals. 2010 taxact Records on depreciable property, Depreciation Recapture Reforestation costs, Forestation and reforestation costs. 2010 taxact , Reforestation Costs Refund Deduction taken, Refund or reimbursement. 2010 taxact Fuel tax, Fuel tax credit and refund. 2010 taxact , Including the Credit or Refund in Income Reimbursements Casualties and thefts, Casualty and theft losses. 2010 taxact , Casualties and Thefts, Insurance and other reimbursements. 2010 taxact Deduction taken, Refund or reimbursement. 2010 taxact Expenses, Reimbursed expenses. 2010 taxact Feed assistance, Feed Assistance and Payments Real estate taxes, Real estate taxes. 2010 taxact Reforestation expenses, Qualifying costs. 2010 taxact To employees, Reimbursements to employees. 2010 taxact Related persons, Special rule for related persons. 2010 taxact , Losses from sales or exchanges between related persons. 2010 taxact , Special rules for related persons. 2010 taxact , Like-kind exchanges between related persons. 2010 taxact , Sale to a related person. 2010 taxact , Buying replacement property from a related person. 2010 taxact , Related persons. 2010 taxact Rental income, Rents (Including Crop Shares) Rented property, improvements, Improvements to rented property. 2010 taxact Repairs, Repairs and Maintenance Repairs and improvements, How Do You Treat Repairs and Improvements? Repayment of income, Repayment of income. 2010 taxact Replacement Period, Replacement Period Property, Replacement Property Reportable transactions. 2010 taxact , Reminders Repossessions, Foreclosure or Repossession Right-of-way income, Easements and rights-of-way. 2010 taxact S Sale of home, Sale of your home. 2010 taxact Section 179 expense deduction, Section 179 Expense Deduction How to elect, How Do You Elect the Deduction? Listed property, Additional Rules for Listed Property Qualifying property, What Property Qualifies? Recapture, When Must You Recapture the Deduction? Self-employed health insurance, Self-employed health insurance deduction. 2010 taxact Self-employed health insurance deduction, Self-employed health insurance deduction. 2010 taxact Self-employment tax Community property, Community property. 2010 taxact Deduction, Deduction for employer-equivalent portion of self-employment tax. 2010 taxact How to pay, How To Pay Self-Employment Tax Landlord participation, Landlord Participation in Farming Material participation, Material participation for landlords. 2010 taxact Maximum net earnings, What's New for 2013 Methods for figuring net earnings, Methods for Figuring Net Earnings Optional method, Farm Optional Method Regular method, Regular Method Rental income, Landlord Participation in Farming Reporting, Reporting Self-Employment Tax Self-employment tax rate, Self-employment tax rate. 2010 taxact Share farming, Share farmer. 2010 taxact Tax rates, What's New for 2013 Who must pay, Who Must Pay Self-Employment Tax? Selling expenses, Selling expenses. 2010 taxact Selling price Defined, Selling price. 2010 taxact Reduced, Selling price reduced. 2010 taxact Settlement costs (fees), Settlement costs. 2010 taxact Social security and Medicare Credits of coverage, Earning credits in 2013. 2010 taxact Withholding of tax, Social Security and Medicare Taxes Social security number, Obtaining a social security number. 2010 taxact Software, computer, Computer software. 2010 taxact Soil Conservation, Conservation Expenses Contamination, Soil or other environmental contamination. 2010 taxact Special depreciation allowance How to elect not to claim, How Can You Elect Not To Claim the Allowance? Recapture, When Must You Recapture an Allowance Standard mileage rate, Standard mileage rate. 2010 taxact Start-up costs for businesses, Business start-up and organizational costs. 2010 taxact Suggestions for publication, Comments and suggestions. 2010 taxact T Tangible personal property, Tangible personal property. 2010 taxact Tax help, How To Get Tax Help Tax preparation fees, Tax preparation fees. 2010 taxact Tax shelter At-risk limits, At-Risk Limits Defined, Tax shelter. 2010 taxact Tax-free exchanges, Like-Kind Exchanges Taxes Excise, Excise Taxes Federal use, Highway use tax. 2010 taxact General, Taxes Self-employment, Self-Employment Tax State and federal, State and federal income taxes. 2010 taxact State and local general sales, State and local general sales taxes. 2010 taxact Withholding, Federal income tax withholding. 2010 taxact , Social Security and Medicare Taxes, Federal Income Tax Withholding Telephone expense, Telephone expense. 2010 taxact Tenant house expenses, Tenant House Expenses Term interests, Certain term interests in property. 2010 taxact Theft losses, Casualties, Thefts, and Condemnations Timber, Timber. 2010 taxact , Timber Depletion, Timber Tobacco quota buyout payments, Tobacco Quota Buyout Program Payments Tobacco settlement payments, National Tobacco Growers' Settlement Trust Fund Payments Trade-in, Sale and Purchase Travel expenses, Travel Expenses Truck expenses, Truck and Car Expenses Trust fund recovery penalty, Trust fund recovery penalty. 2010 taxact TTY/TDD information, How To Get Tax Help U Uniform capitalization rules Basis of assets, Uniform Capitalization Rules Inventory, Uniform capitalization rules. 2010 taxact Unstated interest, Unstated interest. 2010 taxact W Wages and salaries, Wages and salaries. 2010 taxact Water conservation, Conservation Expenses Water well, Water well. 2010 taxact , Water wells. 2010 taxact Weather-related sales, livestock, Sales Caused by Weather-Related Conditions, Weather-related sales of livestock. 2010 taxact Withholding Income tax, Federal Income Tax Withholding Social security and Medicare tax, Social Security and Medicare Taxes Prev  Up     Home   More Online Publications