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2012 Federal Tax Forms 1040

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2012 Federal Tax Forms 1040

2012 federal tax forms 1040 10. 2012 federal tax forms 1040   Indoor Tanning Services Tax Table of Contents The tax on indoor tanning service is 10% of the amount paid for that service. 2012 federal tax forms 1040 The tax is paid by the person paying for the services and is collected by the person receiving payment for the indoor tanning services. 2012 federal tax forms 1040 Definition of indoor tanning services. 2012 federal tax forms 1040   Indoor tanning service means a service employing any electronic product designed to incorporate one or more ultraviolet lamps and intended for the irradiation of an individual by ultraviolet radiation, with wavelengths in air between 200 and 400 nanometers, to induce skin tanning. 2012 federal tax forms 1040 The term does not include phototherapy service performed by, and on the premises of, a licensed medical professional (such as a dermatologist, psychologist, or registered nurse). 2012 federal tax forms 1040 See regulations section 49. 2012 federal tax forms 1040 5000B-1 for more information, and special rules for qualified physical fitness facilities, undesignated payment cards, and bundled payments. 2012 federal tax forms 1040 File Form 720. 2012 federal tax forms 1040   The person receiving the payment for indoor tanning services (collector) must collect and remit the tax and file the return. 2012 federal tax forms 1040 If the tax is not collected for any reason, the collector is liable for the tax. 2012 federal tax forms 1040 The collector is not required to make semimonthly deposits of the tax. 2012 federal tax forms 1040 Prev  Up  Next   Home   More Online Publications
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Understanding your CP12M Notice

We made changes to the computation of the Making Work Pay and/or Government Retiree Credits on your return.

Printable samples of this notice (PDF)

Tax publications you may find useful

How to get help

Calling the 1-800 number listed on the top right corner of your notice is the fastest way to get your questions answered.

You can also authorize someone (such as an accountant) to contact the IRS on your behalf using this Power of Attorney and Declaration of Representative (Form 2848).

Or you may qualify for help from a Low Income Taxpayer Clinic.
 


What you need to do

  • Review the notice, and compare our changes to the information on your tax return.
  • If you agree with the changes we made, do nothing; you should receive a refund check in 4-6 weeks, as long as you don't owe other tax or debts we're required to collect.
  • If you don't agree, call 1-800-829-8374 to review your account or contact us by mail. Include any correspondence or documentation.

You may want to...

  • Download copies of the following materials (if they weren't included with your notice):
  • Call 1-800-TAX-FORM (1-800-829-3676) to have forms and publications mailed to you.

Answers to Common Questions

What is the Making Work Pay Credit?
The Making Work Pay Credit is a refundable tax credit that can go up to $400 for individuals and to $800 for married taxpayers.

How can taxpayers get this credit?
Even if your federal income tax withholding was reduced because of the credit, you must complete a Schedule M, Making Work Pay, and claim the credit on your income tax return to benefit from it.

What happens if I don't receive a paycheck from an employer?
You can claim the credit on your 2010 income tax return by filing a Schedule M, Making Work Pay.

What is the Government Retiree Credit?
Taxpayers can take a credit of $250 ($500 if married and both spouses qualify) if you or your spouse received a pension or annuity payment in 2010 for service performed for the U.S. Government or any U.S. state or local government, and the service was not covered by social security. But you cannot take the credit if you and your spouse both received a $250 economic recovery payment.


Tips for next year

  • In 2011, when you file your taxes for tax year 2010, complete Schedule M to see if you are eligible for the Making Work Pay and Government Retiree Credits.
  • Consider filing your taxes electronically. Filing online can help you avoid mistakes and find credits and deductions that you may qualify for. In many cases you can file for free. Learn more about e-file.
Page Last Reviewed or Updated: 19-Feb-2014

The 2012 Federal Tax Forms 1040

2012 federal tax forms 1040 Index A Abandonment, Abandonment Accounting method Accrual, Accrual Method Cash, Cash Method Change in, Changes in Methods of Accounting Crop, Crop method. 2012 federal tax forms 1040 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. 2012 federal tax forms 1040 Adjusted basis for installment sale, Adjusted basis for installment sale purposes. 2012 federal tax forms 1040 Adjusted basis of assets, Adjusted Basis Agricultural activity codes, Schedule F, Reminders Agricultural program payments, Agricultural Program Payments Agricultural structure, defined, Agricultural structure. 2012 federal tax forms 1040 Alternative Depreciation System (ADS), Required use of ADS. 2012 federal tax forms 1040 , ADS election. 2012 federal tax forms 1040 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. 2012 federal tax forms 1040 B Bankruptcy, Bankruptcy. 2012 federal tax forms 1040 Barter income, Barter income. 2012 federal tax forms 1040 Basis Adjusted, Adjusted basis. 2012 federal tax forms 1040 Installment sale, Adjusted basis for installment sale purposes. 2012 federal tax forms 1040 Involuntary conversion, Basis for depreciation. 2012 federal tax forms 1040 Like-kind exchange, Basis for depreciation. 2012 federal tax forms 1040 Partner's basis, Property Distributed From a Partnership or Corporation Replacement property, Basis of replacement property. 2012 federal tax forms 1040 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. 2012 federal tax forms 1040 Constructing assets, Constructing assets. 2012 federal tax forms 1040 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. 2012 federal tax forms 1040 Uniform capitalization rules, Uniform Capitalization Rules Below-market loans, Below-market loans. 2012 federal tax forms 1040 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. 2012 federal tax forms 1040 Casualty, defined, Casualty. 2012 federal tax forms 1040 Disaster area losses, Disaster Area Losses Leased property, Leased property. 2012 federal tax forms 1040 Livestock, Livestock or produce bought for resale. 2012 federal tax forms 1040 , Raised draft, breeding, dairy, or sporting animals. 2012 federal tax forms 1040 Reimbursement, Insurance and other reimbursements. 2012 federal tax forms 1040 Reporting gains and losses, Reporting Gains and Losses Theft, defined, Theft. 2012 federal tax forms 1040 Change in accounting method, Changes in Methods of Accounting Chickens, purchased, Chickens, seeds, and young plants. 2012 federal tax forms 1040 Christmas trees, Christmas tree cultivation. 2012 federal tax forms 1040 , Christmas trees. 2012 federal tax forms 1040 Club dues, Club dues and membership fees. 2012 federal tax forms 1040 Comments on publication, Comments and suggestions. 2012 federal tax forms 1040 Commodity Futures, Hedging (Commodity Futures) Wages, Noncash wages. 2012 federal tax forms 1040 Commodity Credit Corporation (CCC) Loans, Commodity Credit Corporation (CCC) Loans Market gain, Market Gain Community property, Community property. 2012 federal tax forms 1040 , Community property. 2012 federal tax forms 1040 Computer, software, Computer software. 2012 federal tax forms 1040 Condemnation, Casualties, Thefts, and Condemnations, Condemnation Conservation Cost-sharing exclusion, Conservation Expenses District assessments, Assessment by Conservation District Expenses, Conservation Expenses Plans, Conservation plan. 2012 federal tax forms 1040 Conservation Reserve Program, Conservation Reserve Program (CRP) payments. 2012 federal tax forms 1040 Conservation Reserve Program (CRP), Conservation Reserve Program (CRP) Constructing assets, Constructing assets. 2012 federal tax forms 1040 Constructive receipt of income, Constructive receipt. 2012 federal tax forms 1040 Contamination, Soil or other environmental contamination. 2012 federal tax forms 1040 Contract price, Contract price. 2012 federal tax forms 1040 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. 2012 federal tax forms 1040 , 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. 2012 federal tax forms 1040 , How To Claim a Credit or Refund, Claiming a Credit Social security and Medicare, Earning credits in 2013. 2012 federal tax forms 1040 Social security coverage, How to become insured under social security. 2012 federal tax forms 1040 State unemployment tax, Tax rate and credit. 2012 federal tax forms 1040 Crew leaders, Crew Leaders Crop Destroyed, Standing crop destroyed by casualty. 2012 federal tax forms 1040 Insurance proceeds, Crop Insurance and Crop Disaster Payments Method of accounting, Crop method. 2012 federal tax forms 1040 Shares, Rents (Including Crop Shares) Unharvested, Cost of raising unharvested crops. 2012 federal tax forms 1040 , Section 1231 transactions. 2012 federal tax forms 1040 , Gain or loss. 2012 federal tax forms 1040 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. 2012 federal tax forms 1040 Canceled, Cancellation of Debt, Canceled debt excluded from income. 2012 federal tax forms 1040 , Cancellation of debt. 2012 federal tax forms 1040 , Canceled debt. 2012 federal tax forms 1040 Nonrecourse, Amount realized on a nonrecourse debt. 2012 federal tax forms 1040 Qualified farm, Qualified Farm Debt Qualified principal residence, Qualified Principal Residence Debt Recourse, Amount realized on a recourse debt. 2012 federal tax forms 1040 Depletion, Depletion Depreciation, Claiming the Special Depreciation Allowance ADS election, ADS election. 2012 federal tax forms 1040 Conservation assets, Depreciable conservation assets. 2012 federal tax forms 1040 Deduction, Overview of Depreciation Incorrect amount deducted, How Do You Correct Depreciation Deductions? Limit for automobiles, Limits for passenger automobiles. 2012 federal tax forms 1040 Listed property, Additional Rules for Listed Property Raised livestock, Livestock. 2012 federal tax forms 1040 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. 2012 federal tax forms 1040 Depreciation allowed, Basis adjustment for depreciation allowed or allowable. 2012 federal tax forms 1040 Direct payments, Direct payments and counter-cyclical payments. 2012 federal tax forms 1040 , 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. 2012 federal tax forms 1040 Disaster relief payments, Qualified disaster relief payments. 2012 federal tax forms 1040 Dispositions, Sale or other disposal of land during 9-year period. 2012 federal tax forms 1040 , Gain on sale of farmland. 2012 federal tax forms 1040 , 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. 2012 federal tax forms 1040 , Easements. 2012 federal tax forms 1040 Election ADS depreciation, Electing ADS. 2012 federal tax forms 1040 , ADS election. 2012 federal tax forms 1040 Amortization Business start-up costs, Business Start-Up Costs Reforestation costs, Reforestation Costs Crop method, Election to use crop method. 2012 federal tax forms 1040 Cutting of timber, Election to treat cutting as a sale or exchange. 2012 federal tax forms 1040 Deducting conservation expenses, When to Deduct or Capitalize Not excluding cost-sharing payments, Electing not to exclude payments. 2012 federal tax forms 1040 Out of installment method, Electing out of the installment method. 2012 federal tax forms 1040 Postponing casualty gain, Postponing Gain Postponing reporting crop insurance proceeds, Election to postpone reporting until the following year. 2012 federal tax forms 1040 Section 179 expense deduction, How Do You Elect the Deduction? Electronic filing, Reminders Embryo transplants, Transplanted embryo. 2012 federal tax forms 1040 Employer identification number, Reminders, Employer identification number (EIN). 2012 federal tax forms 1040 Endangered species recovery expenses, Endangered species recovery expenses. 2012 federal tax forms 1040 Environmental contamination, Soil or other environmental contamination. 2012 federal tax forms 1040 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). 2012 federal tax forms 1040 , Fair market value (FMV). 2012 federal tax forms 1040 Family member Business expenses, Special rule for related persons. 2012 federal tax forms 1040 Installment sale, Sale to a related person. 2012 federal tax forms 1040 Like-kind exchange, Like-kind exchanges between related persons. 2012 federal tax forms 1040 Loss on sale or exchange of property, Losses from sales or exchanges between related persons. 2012 federal tax forms 1040 Personal-use property, Personal-use property. 2012 federal tax forms 1040 Social security coverage, Family Employees Farm Business expenses, Farm Business Expenses Business, defined, Business of Farming Defined, Farm defined. 2012 federal tax forms 1040 , Farm. 2012 federal tax forms 1040 Income averaging, Income Averaging for Farmers Rental, Farm rental. 2012 federal tax forms 1040 Sale of, Sale of a Farm Farmer, Farmer. 2012 federal tax forms 1040 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. 2012 federal tax forms 1040 Form 1099-A, Form 1099-A. 2012 federal tax forms 1040 , Forms 1099-A and 1099-C. 2012 federal tax forms 1040 1099-C, Cancellation of Debt, Form 1099-C. 2012 federal tax forms 1040 , Forms 1099-A and 1099-C. 2012 federal tax forms 1040 1099-G, Market Gain, Payment to More Than One Person 1099-MISC, Reminders, Nonemployee compensation. 2012 federal tax forms 1040 1099-PATR, Form 1099-PATR. 2012 federal tax forms 1040 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. 2012 federal tax forms 1040 , Recapture. 2012 federal tax forms 1040 , Reporting the exchange. 2012 federal tax forms 1040 4835, Rents (Including Crop Shares) 5213, Using the presumption later. 2012 federal tax forms 1040 6252, Form 6252. 2012 federal tax forms 1040 8822, Reminders 8824, Reporting the exchange. 2012 federal tax forms 1040 8849, Claiming a Refund 8886, Reminders 940, Form 940. 2012 federal tax forms 1040 943, Form 943. 2012 federal tax forms 1040 982, Form 982 I-9, Form I-9. 2012 federal tax forms 1040 SS-4, Reminders, Employer identification number (EIN). 2012 federal tax forms 1040 SS-5, Obtaining a social security number. 2012 federal tax forms 1040 T (Timber), Form T (Timber). 2012 federal tax forms 1040 W-2, Form W-2. 2012 federal tax forms 1040 W-4, Reminders, New hire reporting. 2012 federal tax forms 1040 , Form W-4. 2012 federal tax forms 1040 W-4V, Commodity Credit Corporation (CCC) Loans, Crop Insurance and Crop Disaster Payments W-7, Obtaining an individual taxpayer identification number. 2012 federal tax forms 1040 Free tax services, How To Get Tax Help, Free help with your tax return. 2012 federal tax forms 1040 Fuel tax credit or refund, Fuel tax credit and refund. 2012 federal tax forms 1040 , 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). 2012 federal tax forms 1040 , Cost related to gifts. 2012 federal tax forms 1040 , Property Received as a Gift, Gift. 2012 federal tax forms 1040 Going into business, Business Start-Up Costs Grants, disaster relief, Federal disaster relief grants. 2012 federal tax forms 1040 Gross profit percentage, Gross profit percentage. 2012 federal tax forms 1040 Gross profit, defined, Gross profit. 2012 federal tax forms 1040 Guarantee, Debt not payable on demand. 2012 federal tax forms 1040 H Health insurance deduction, Self-employed health insurance deduction. 2012 federal tax forms 1040 Hedging, Hedging (Commodity Futures) Help (see Tax help) Highway use tax, Highway use tax. 2012 federal tax forms 1040 Holding period, Holding period. 2012 federal tax forms 1040 Horticultural structure, Horticultural structure. 2012 federal tax forms 1040 I Illegal irrigation subsidy, Illegal federal irrigation subsidy. 2012 federal tax forms 1040 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. 2012 federal tax forms 1040 , Gross Income From Farming Gross, Gross Income Not-for-profit farming, Not-for-Profit Farming Pasture, Pasture income and rental. 2012 federal tax forms 1040 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. 2012 federal tax forms 1040 Inherited property, Inherited Property Insolvency, Insolvency. 2012 federal tax forms 1040 Installment sales, Form 6252. 2012 federal tax forms 1040 Electing out, Electing out of the installment method. 2012 federal tax forms 1040 Farm, sale of, Installment Sale of a Farm Figuring income, Figuring Installment Sale Income Reporting income, Form 6252. 2012 federal tax forms 1040 Unstated interest, Unstated interest. 2012 federal tax forms 1040 Insurance, Insurance, Self-employed health insurance deduction. 2012 federal tax forms 1040 Intangible property, Section 197 Intangibles Interest Expense, Interest Income, Interest income. 2012 federal tax forms 1040 Unstated, Unstated interest. 2012 federal tax forms 1040 Inventory Items included, Farm Inventory Methods of valuation, Inventory valuation methods. 2012 federal tax forms 1040 Involuntary conversions, Involuntary Conversions, Property acquired in a like-kind exchange or involuntary conversion. 2012 federal tax forms 1040 , Introduction Irrigation Illegal subsidy, Illegal federal irrigation subsidy. 2012 federal tax forms 1040 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. 2012 federal tax forms 1040 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. 2012 federal tax forms 1040 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. 2012 federal tax forms 1040 Prepaid farm supplies, Deduction limit. 2012 federal tax forms 1040 Reforestation costs, Reforestation Costs Section 179 expense deduction Automobile, Limits for passenger automobiles. 2012 federal tax forms 1040 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. 2012 federal tax forms 1040 Rules, Additional Rules for Listed Property Livestock, Section 1231 transactions. 2012 federal tax forms 1040 Casualty and theft losses, Livestock or produce bought for resale. 2012 federal tax forms 1040 Crop shares, Crop shares you use to feed livestock. 2012 federal tax forms 1040 Depreciation, Livestock. 2012 federal tax forms 1040 Diseased, Diseased livestock. 2012 federal tax forms 1040 Feed assistance, Feed Assistance and Payments Immature, Immature livestock. 2012 federal tax forms 1040 Losses, Loss of livestock. 2012 federal tax forms 1040 , Livestock Purchased, Purchased livestock. 2012 federal tax forms 1040 Raised, Raised livestock. 2012 federal tax forms 1040 Sale of, Sales of Farm Products, Livestock Unit-livestock-price, inventory valuation, Unit-livestock-price method. 2012 federal tax forms 1040 Used in a farm business, Livestock used in farm business. 2012 federal tax forms 1040 Weather-related sales, Sales Caused by Weather-Related Conditions, Weather-related sales of livestock. 2012 federal tax forms 1040 Loans, Commodity Credit Corporation (CCC) Loans, Loan expenses. 2012 federal tax forms 1040 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. 2012 federal tax forms 1040 Hobby farming, Not-for-Profit Farming Livestock, Livestock, Diseased livestock. 2012 federal tax forms 1040 Nondeductible, Other Nondeductible Items Theft, Casualties, Thefts, and Condemnations Lost income payments, Lost income payments. 2012 federal tax forms 1040 Lost property, Mislaid or lost property. 2012 federal tax forms 1040 M MACRS property Involuntary conversion, Property acquired in a like-kind exchange or involuntary conversion. 2012 federal tax forms 1040 Like-kind exchange, Property acquired in a like-kind exchange or involuntary conversion. 2012 federal tax forms 1040 Nontaxable transfer, Property acquired in a nontaxable transfer. 2012 federal tax forms 1040 Market gain, reporting, Market Gain Marketing quota penalties, Marketing Quota Penalties Material participation, Landlord Participation in Farming Meals, Meals. 2012 federal tax forms 1040 Membership fees, Club dues and membership fees. 2012 federal tax forms 1040 Methods of accounting, Accounting Methods Modified ACRS (MACRS) ADS election, ADS election. 2012 federal tax forms 1040 Conventions, Which Convention Applies? Depreciation methods, Which Depreciation Method Applies? Exchange, Property acquired in a like-kind exchange or involuntary conversion. 2012 federal tax forms 1040 Figuring the deduction, How Is the Depreciation Deduction Figured? Involuntary conversion, Property acquired in a like-kind exchange or involuntary conversion. 2012 federal tax forms 1040 Nontaxable transfer, Property acquired in a nontaxable transfer. 2012 federal tax forms 1040 Percentage tables, Rules for using the tables. 2012 federal tax forms 1040 Property classes, Which Property Class Applies Under GDS? Recovery periods, Which Recovery Period Applies? N New hire reporting, New hire reporting. 2012 federal tax forms 1040 Noncapital asset, Noncapital Assets Nontaxable exchanges, Like-Kind Exchanges Nontaxable transfer of MACRS property, Property acquired in a nontaxable transfer. 2012 federal tax forms 1040 Not-for-profit farming, Not-for-Profit Farming O Organizational costs, Business start-up and organizational costs. 2012 federal tax forms 1040 P Partners, limited, Limited partner. 2012 federal tax forms 1040 Partners, retired, Retired partner. 2012 federal tax forms 1040 Partners, Spouse, Business Owned and Operated by Spouses. 2012 federal tax forms 1040 Partnership, Partnership income or loss. 2012 federal tax forms 1040 Passenger automobile, Passenger automobiles. 2012 federal tax forms 1040 Pasture income, Pasture income and rental. 2012 federal tax forms 1040 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. 2012 federal tax forms 1040 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. 2012 federal tax forms 1040 Extends useful life, Prepayment. 2012 federal tax forms 1040 Farm supplies, Prepaid Farm Supplies Livestock feed, Prepaid Livestock Feed Prizes, Prizes. 2012 federal tax forms 1040 Produce, Sales of Farm Products Property Changed to business use, Property changed from personal to business or rental use. 2012 federal tax forms 1040 Received for services, Property received for services. 2012 federal tax forms 1040 Repairs and improvements, How Do You Treat Repairs and Improvements? Section 1231, Section 1231 transactions. 2012 federal tax forms 1040 Section 1245, Section 1245 Property Section 1250, Section 1250 Property Section 1252, Section 1252 property. 2012 federal tax forms 1040 Section 1255, Section 1255 property. 2012 federal tax forms 1040 Tangible personal, Tangible personal property. 2012 federal tax forms 1040 Publications (see Tax help) Q Qualified disaster relief payments, Qualified disaster relief payments. 2012 federal tax forms 1040 Qualified farm debt, Qualified Farm Debt Qualified joint venture, Qualified joint venture. 2012 federal tax forms 1040 Qualified principal residence debt, Qualified Principal Residence Debt R Recapture Amortization, Depreciation and amortization. 2012 federal tax forms 1040 Basis reductions, Recapture of basis reductions. 2012 federal tax forms 1040 Certain depreciation, Recapture of certain depreciation. 2012 federal tax forms 1040 Cost-sharing payments, Recapture. 2012 federal tax forms 1040 Depreciation, When Do You Recapture MACRS Depreciation?, Depreciation Recapture, Depreciation recapture. 2012 federal tax forms 1040 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. 2012 federal tax forms 1040 Special depreciation allowance, When Must You Recapture an Allowance Recordkeeping, Importance of Records, Meals. 2012 federal tax forms 1040 Records on depreciable property, Depreciation Recapture Reforestation costs, Forestation and reforestation costs. 2012 federal tax forms 1040 , Reforestation Costs Refund Deduction taken, Refund or reimbursement. 2012 federal tax forms 1040 Fuel tax, Fuel tax credit and refund. 2012 federal tax forms 1040 , Including the Credit or Refund in Income Reimbursements Casualties and thefts, Casualty and theft losses. 2012 federal tax forms 1040 , Casualties and Thefts, Insurance and other reimbursements. 2012 federal tax forms 1040 Deduction taken, Refund or reimbursement. 2012 federal tax forms 1040 Expenses, Reimbursed expenses. 2012 federal tax forms 1040 Feed assistance, Feed Assistance and Payments Real estate taxes, Real estate taxes. 2012 federal tax forms 1040 Reforestation expenses, Qualifying costs. 2012 federal tax forms 1040 To employees, Reimbursements to employees. 2012 federal tax forms 1040 Related persons, Special rule for related persons. 2012 federal tax forms 1040 , Losses from sales or exchanges between related persons. 2012 federal tax forms 1040 , Special rules for related persons. 2012 federal tax forms 1040 , Like-kind exchanges between related persons. 2012 federal tax forms 1040 , Sale to a related person. 2012 federal tax forms 1040 , Buying replacement property from a related person. 2012 federal tax forms 1040 , Related persons. 2012 federal tax forms 1040 Rental income, Rents (Including Crop Shares) Rented property, improvements, Improvements to rented property. 2012 federal tax forms 1040 Repairs, Repairs and Maintenance Repairs and improvements, How Do You Treat Repairs and Improvements? Repayment of income, Repayment of income. 2012 federal tax forms 1040 Replacement Period, Replacement Period Property, Replacement Property Reportable transactions. 2012 federal tax forms 1040 , Reminders Repossessions, Foreclosure or Repossession Right-of-way income, Easements and rights-of-way. 2012 federal tax forms 1040 S Sale of home, Sale of your home. 2012 federal tax forms 1040 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? 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