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E File Amended Tax Return

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E File Amended Tax Return

E file amended tax return 15. E file amended tax return   Estimated Tax Table of Contents What's New Introduction Topics - This chapter discusses: Useful Items - You may want to see: Special Estimated Tax Rules for Qualified FarmersQualified Farmer Special Rules for Qualified Farmers Estimated Tax Penalty for 2013 What's New Net Investment Income Tax. E file amended tax return . E file amended tax return  For tax years beginning in 2013, you may be subject to Net Investment Income Tax (NIIT). E file amended tax return NIIT is a 3. E file amended tax return 8% tax on the lesser of net investment income or the excess of your modified adjusted gross income (MAGI) over the threshold amount. E file amended tax return NIIT may need to be included when calculating your estimated tax. E file amended tax return For more information, see Publication 505,Tax Withholding and Estimated Tax. E file amended tax return Additional Medicare Tax. E file amended tax return  For tax years beginning in 2013, a 0. E file amended tax return 9% Additional Medicare Tax applies to Medicare wages, Railroad Retirement Tax Act (RRTA) compensation, and self-employment income over a threshold amount based on your filing status. E file amended tax return You may need to include this amount when figuring your estimated tax. E file amended tax return For more information, see Publication 505. E file amended tax return Introduction Estimated tax is the method used to pay tax on income that is not subject to withholding. E file amended tax return See Publication 505 for the general rules and requirements for paying estimated tax. E file amended tax return If you are a qualified farmer, defined below, you are subject to the special rules covered in this chapter for paying estimated tax. E file amended tax return Topics - This chapter discusses: Special estimated tax rules for qualified farmers Estimated tax penalty Useful Items - You may want to see: Publication 505 Tax Withholding and Estimated Tax Form (and Instructions) 1040 U. E file amended tax return S. E file amended tax return Individual Income Tax Return 1040-ES Estimated Tax for Individuals 2210-F Underpayment of Estimated Tax by Farmers and Fishermen See chapter 16 for information about getting publications and forms. E file amended tax return Special Estimated Tax Rules for Qualified Farmers Special rules apply to the payment of estimated tax by individuals who are qualified farmers. E file amended tax return If you are not a qualified farmer as defined next, see Publication 505 for the estimated tax rules that apply. E file amended tax return Qualified Farmer An individual is a qualified farmer for 2013 if at least two-thirds of his or her gross income from all sources for 2012 or 2013 was from farming. E file amended tax return See Gross Income , next, for information on how to figure your gross income from all sources and see Gross Income From Farming , later, for information on how to figure your gross income from farming. E file amended tax return See also Percentage From Farming , later, for information on how to determine the percentage of your gross income from farming. E file amended tax return Gross Income Gross income is all income you receive in the form of money, goods, property, and services that is not exempt from income tax. E file amended tax return On a joint return, you must add your spouse's gross income to your gross income. E file amended tax return To decide whether two-thirds of your gross income was from farming, use as your gross income the total of the following income (not loss) amounts from your tax return. E file amended tax return Wages, salaries, tips, etc. E file amended tax return Taxable interest. E file amended tax return Ordinary dividends. E file amended tax return Taxable refunds, credits, or offsets of state and local income taxes. E file amended tax return Alimony. E file amended tax return Gross business income from Schedule C (Form 1040). E file amended tax return Gross business receipts from Schedule C-EZ (Form 1040). E file amended tax return Capital gains from Schedule D (Form 1040). E file amended tax return Losses are not netted against gains. E file amended tax return Gains on sales of business property. E file amended tax return Taxable IRA distributions, pensions, annuities, and social security benefits. E file amended tax return Gross rental income from Schedule E (Form 1040). E file amended tax return Gross royalty income from Schedule E (Form 1040). E file amended tax return Taxable net income from an estate or trust reported on Schedule E (Form 1040). E file amended tax return Income from a Real Estate Mortgage Investment Conduit reported on Schedule E (Form 1040). E file amended tax return Gross farm rental income from Form 4835. E file amended tax return Gross farm income from Schedule F (Form 1040). E file amended tax return Your distributive share of gross income from a partnership, or limited liability company treated as a partnership, from Schedule K-1 (Form 1065). E file amended tax return Your pro rata share of gross income from an S corporation, from Schedule K-1 (Form 1120S). E file amended tax return Unemployment compensation. E file amended tax return Other income not included with any of the items listed above. E file amended tax return Gross Income From Farming Gross income from farming is income from cultivating the soil or raising agricultural commodities. E file amended tax return It includes the following amounts. E file amended tax return Income from operating a stock, dairy, poultry, bee, fruit, or truck farm. E file amended tax return Income from a plantation, ranch, nursery, range, orchard, or oyster bed. E file amended tax return Crop shares for the use of your land. E file amended tax return Gains from sales of draft, breeding, dairy, or sporting livestock. E file amended tax return Gross income from farming is the total of the following amounts from your tax return. E file amended tax return Gross farm income from Schedule F (Form 1040). E file amended tax return Gross farm rental income from Form 4835. E file amended tax return Gross farm income from Schedule E (Form 1040), Parts II and III. E file amended tax return Gains from the sale of livestock used for draft, breeding, sport, or dairy purposes reported on Form 4797. E file amended tax return For more information about income from farming, see chapter 3. E file amended tax return Farm income does not include any of the following: Wages you receive as a farm employee. E file amended tax return Income you receive from contract grain harvesting and hauling with workers and machines you furnish. E file amended tax return Gains you receive from the sale of farm land and depreciable farm equipment. E file amended tax return Percentage From Farming Figure your gross income from all sources, discussed earlier. E file amended tax return Then figure your gross income from farming, discussed earlier. E file amended tax return Divide your farm gross income by your total gross income to determine the percentage of gross income from farming. E file amended tax return Example 1. E file amended tax return Jane Smith had the following total gross income and farm gross income amounts in 2013. E file amended tax return Gross Income   Total Farm Taxable interest $3,000   Dividends 500   Rental income (Sch E) 41,500   Farm income (Sch F) 75,000 $75,000 Gain (Form 4797) 5,000 5,000 Total $125,000 $80,000 Schedule D showed gain from the sale of dairy cows carried over from Form 4797 ($5,000) in addition to a loss from the sale of corporate stock ($2,000). E file amended tax return However, that loss is not netted against the gain to figure Ms. E file amended tax return Smith's total gross income or her gross farm income. E file amended tax return Her gross farm income is 64% of her total gross income ($80,000 ÷ $125,000 = 0. E file amended tax return 64). E file amended tax return Special Rules for Qualified Farmers The following special estimated tax rules apply if you are a qualified farmer for 2013. E file amended tax return You do not have to pay estimated tax if you file your 2013 tax return and pay all the tax due by March 3, 2014. E file amended tax return You do not have to pay estimated tax if your 2013 income tax withholding (including any amount applied to your 2013 estimated tax from your 2012 return) will be at least 662/3% (. E file amended tax return 6667) of the total tax shown on your 2013 tax return or 100% of the total tax shown on your 2012 return. E file amended tax return If you must pay estimated tax, you are required to make only one estimated tax payment (your required annual payment) by January 15, 2014, using special rules to figure the amount of the payment. E file amended tax return See Required Annual Payment , next, for details. E file amended tax return Figure 15-1 presents an overview of the special estimated tax rules that apply to qualified farmers. E file amended tax return Example 2. E file amended tax return Assume the same fact as in Example 1. E file amended tax return Ms. E file amended tax return Smith's gross farm income is only 64% of her total income. E file amended tax return Therefore, based on her 2013 income, she does not qualify to use the special estimated tax rules for qualified farmers. E file amended tax return However, she does qualify if at least two-thirds of her 2012 gross income was from farming. E file amended tax return Example 3. E file amended tax return Assume the same facts as in Example 1 except that Ms. E file amended tax return Smith's farm income from Schedule F was $90,000 instead of $75,000. E file amended tax return This made her total gross income $140,000 ($3,000 + $500 + $41,500 + $90,000 + $5,000) and her farm gross income $95,000 ($90,000 + $5,000). E file amended tax return She qualifies to use the special estimated tax rules for qualified farmers, since 67. E file amended tax return 9% (at least two-thirds) of her gross income is from farming ($95,000 ÷ $140,000 = . E file amended tax return 679). E file amended tax return Required Annual Payment If you are a qualified farmer and must pay estimated tax for 2013, use the worksheet on Form 1040-ES to figure the amount of your required annual payment. E file amended tax return Apply the following special rules for qualified farmers to the worksheet. E file amended tax return On line 14a, multiply line 13c by 662/3% (. E file amended tax return 6667). E file amended tax return On line 14b, enter 100% of the tax shown on your 2012 tax return regardless of the amount of your adjusted gross income. E file amended tax return For this purpose, the “tax shown on your 2012 tax return” is the amount on line 61 of your 2012 return modified by certain adjustments. E file amended tax return For more information, see chapter 4 of Publication 505. E file amended tax return Estimated Tax Penalty for 2013 If you do not pay all your required estimated tax for 2013 by January 15, 2014, or file your 2013 return and pay any tax due by March 3, 2014, you may owe a penalty. E file amended tax return Use Form 2210-F, Underpayment of Estimated Tax by Farmers and Fishermen, to determine if you owe a penalty. E file amended tax return See the instructions for Form 2210-F. E file amended tax return Figure 15-1. E file amended tax return Estimated Tax for Farmers Please click here for the text description of the image. E file amended tax return Figure 2–A If you receive a penalty notice, do not ignore it, even if you think it is in error. E file amended tax return You may get a penalty notice even though you filed your return on time, attached Form 2210-F, and met the gross-income-from-farming requirement. E file amended tax return If you receive a penalty notice for underpaying estimated tax and you think it is in error, write to the address on the notice and explain why you think the notice is in error. E file amended tax return Include a computation similar to the one in Example 1 (earlier), showing that you met the gross income from farming requirement. E file amended tax return Prev  Up  Next   Home   More Online Publications
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The E File Amended Tax Return

E file amended tax return 2. E file amended tax return   Foreclosures and Repossessions Table of Contents Amount realized and ordinary income on a recourse debt. E file amended tax return Amount realized on a nonrecourse debt. E file amended tax return If you do not make payments you owe on a loan secured by property, the lender may foreclose on the loan or repossess the property. E file amended tax return The foreclosure or repossession is treated as a sale from which you may realize gain or loss. E file amended tax return This is true even if you voluntarily return the property to the lender. E file amended tax return If the outstanding loan balance was more than the FMV of the property and the lender cancels all or part of the remaining loan balance, you also may realize ordinary income from the cancellation of debt. E file amended tax return You must report this income on your return unless certain exceptions or exclusions apply. E file amended tax return See chapter 1 for more details. E file amended tax return Borrower's gain or loss. E file amended tax return    You figure and report gain or loss from a foreclosure or repossession in the same way as gain or loss from a sale. E file amended tax return The gain is the difference between the amount realized and your adjusted basis in the transferred property (amount realized minus adjusted basis). E file amended tax return The loss is the difference between your adjusted basis in the transferred property and the amount realized (adjusted basis minus amount realized). E file amended tax return For more information on figuring gain or loss from the sale of property, see Gain or Loss From Sales and Exchanges in Publication 544. E file amended tax return You can use Table 1-1 to figure your ordinary income from the cancellation of debt and your gain or loss from a foreclosure or repossession. E file amended tax return Amount realized and ordinary income on a recourse debt. E file amended tax return    If you are personally liable for the debt, the amount realized on the foreclosure or repossession includes the smaller of: The outstanding debt immediately before the transfer reduced by any amount for which you remain personally liable immediately after the transfer, or The FMV of the transferred property. E file amended tax return The amount realized also includes any proceeds you received from the foreclosure sale. E file amended tax return If the FMV of the transferred property is less than the total outstanding debt immediately before the transfer reduced by any amount for which you remain personally liable immediately after the transfer, the difference is ordinary income from the cancellation of debt. E file amended tax return You must report this income on your return unless certain exceptions or exclusions apply. E file amended tax return See chapter 1 for more details. E file amended tax return       Example 1. E file amended tax return Tara bought a new car for $15,000. E file amended tax return She made a $2,000 downpayment and borrowed the remaining $13,000 from the dealer's credit company. E file amended tax return Tara is personally liable for the loan (recourse debt) and the car is pledged as security for the loan. E file amended tax return On August 1, 2013, the credit company repossessed the car because Tara had stopped making loan payments. E file amended tax return The balance due after taking into account the payments Tara made was $10,000. E file amended tax return The FMV of the car when it was repossessed was $9,000. E file amended tax return On November 15, 2013, the credit company forgave the remaining $1,000 balance on the loan due to insufficient assets. E file amended tax return In this case, the amount Tara realizes is $9,000. E file amended tax return This is the smaller of: The $10,000 outstanding debt immediately before the repossession reduced by the $1,000 for which she remains personally liable immediately after the repossession ($10,000 − $1,000 = $9,000), or The $9,000 FMV of the car. E file amended tax return Tara figures her gain or loss on the repossession by comparing the $9,000 amount realized with her $15,000 adjusted basis. E file amended tax return She has a $6,000 nondeductible loss. E file amended tax return After the cancellation of the remaining balance on the loan in November, Tara also has ordinary income from cancellation of debt in the amount of $1,000 (the remaining balance on the $10,000 loan after the $9,000 amount satisfied by the FMV of the repossessed car). E file amended tax return Tara must report this $1,000 on her return unless one of the exceptions or exclusions described in chapter 1 applies. E file amended tax return Example 2. E file amended tax return Lili paid $200,000 for her home. E file amended tax return She made a $15,000 downpayment and borrowed the remaining $185,000 from a bank. E file amended tax return Lili is personally liable for the mortgage loan and the house secures the loan. E file amended tax return In 2013, the bank foreclosed on the mortgage because Lili stopped making payments. E file amended tax return When the bank foreclosed the mortgage, the balance due was $180,000, the FMV of the house was $170,000, and Lili's adjusted basis was $175,000 due to a casualty loss she had deducted. E file amended tax return At the time of the foreclosure, the bank forgave $2,000 of the $10,000 debt in excess of the FMV ($180,000 minus $170,000). E file amended tax return She remained personally liable for the $8,000 balance. E file amended tax return In this case, Lili has ordinary income from the cancellation of debt in the amount of $2,000. E file amended tax return The $2,000 income from the cancellation of debt is figured by subtracting the $170,000 FMV of the house from the $172,000 difference between her total outstanding debt immediately before the transfer of property and the amount for which she remains personally liable immediately after the transfer ($180,000 minus $8,000). E file amended tax return She is able to exclude the $2,000 of canceled debt from her income under the qualified principal residence indebtedness rules discussed earlier. E file amended tax return Lili must also determine her gain or loss from the foreclosure. E file amended tax return In this case, the amount that she realizes is $170,000. E file amended tax return This is the smaller of: (a) the $180,000 outstanding debt immediately before the transfer reduced by the $8,000 for which she remains personally liable immediately after the transfer ($180,000 − $8,000 = $172,000) or (b) the $170,000 FMV of the house. E file amended tax return Lili figures her gain or loss on the foreclosure by comparing the $170,000 amount realized with her $175,000 adjusted basis. E file amended tax return She has a $5,000 nondeductible loss. E file amended tax return Table 1-1. E file amended tax return Worksheet for Foreclosures and Repossessions Part 1. E file amended tax return Complete Part 1 only if you were personally liable for the debt (even if none of the debt was canceled). E file amended tax return Otherwise, go to Part 2. E file amended tax return 1. E file amended tax return Enter the amount of outstanding debt immediately before the transfer of property reduced by any amount for which you remain personally liable immediately after the transfer of property   2. E file amended tax return Enter the fair market value of the transferred property   3. E file amended tax return Ordinary income from the cancellation of debt upon foreclosure or repossession. E file amended tax return * Subtract line 2 from line 1. E file amended tax return If less than zero, enter zero. E file amended tax return Next, go to Part 2   Part 2. E file amended tax return Gain or loss from foreclosure or repossession. E file amended tax return   4. E file amended tax return Enter the smaller of line 1 or line 2. E file amended tax return If you did not complete Part 1 (because you were not personally liable for the debt), enter the amount of outstanding debt immediately before the transfer of property   5. E file amended tax return Enter any proceeds you received from the foreclosure sale   6. E file amended tax return Add line 4 and line 5   7. E file amended tax return Enter the adjusted basis of the transferred property   8. E file amended tax return Gain or loss from foreclosure or repossession. E file amended tax return Subtract line 7 from line 6   * The income may not be taxable. E file amended tax return See chapter 1 for more details. E file amended tax return Amount realized on a nonrecourse debt. E file amended tax return    If you are not personally liable for repaying the debt secured by the transferred property, the amount you realize includes the full amount of the outstanding debt immediately before the transfer. E file amended tax return This is true even if the FMV of the property is less than the outstanding debt immediately before the transfer. E file amended tax return Example 1. E file amended tax return Tara bought a new car for $15,000. E file amended tax return She made a $2,000 downpayment and borrowed the remaining $13,000 from the dealer's credit company. E file amended tax return Tara is not personally liable for the loan (nonrecourse), but pledged the new car as security for the loan. E file amended tax return On August 1, 2013, the credit company repossessed the car because Tara had stopped making loan payments. E file amended tax return The balance due after taking into account the payments Tara made was $10,000. E file amended tax return The FMV of the car when it was repossessed was $9,000. E file amended tax return The amount Tara realized on the repossession is $10,000. E file amended tax return That is the outstanding amount of debt immediately before the repossession, even though the FMV of the car is less than $10,000. E file amended tax return Tara figures her gain or loss on the repossession by comparing the $10,000 amount realized with her $15,000 adjusted basis. E file amended tax return Tara has a $5,000 nondeductible loss. E file amended tax return Example 2. E file amended tax return Lili paid $200,000 for her home. E file amended tax return She made a $15,000 downpayment and borrowed the remaining $185,000 from a bank. E file amended tax return She is not personally liable for the loan, but grants the bank a mortgage. E file amended tax return The bank foreclosed on the mortgage because Lili stopped making payments. E file amended tax return When the bank foreclosed on the mortgage, the balance due was $180,000, the FMV of the house was $170,000, and Lili's adjusted basis was $175,000 due to a casualty loss she had deducted. E file amended tax return The amount Lili realized on the foreclosure is $180,000, the outstanding debt immediately before the foreclosure. E file amended tax return She figures her gain or loss by comparing the $180,000 amount realized with her $175,000 adjusted basis. E file amended tax return Lili has a $5,000 realized gain. E file amended tax return See Publication 523 to figure and report any taxable amount. E file amended tax return Forms 1099-A and 1099-C. E file amended tax return    A lender who acquires an interest in your property in a foreclosure or repossession should send you Form 1099-A, Acquisition or Abandonment of Secured Property, showing information you need to figure your gain or loss. E file amended tax return However, if the lender also cancels part of your debt and must file Form 1099-C, the lender can include the information about the foreclosure or repossession on that form instead of on Form 1099-A. E file amended tax return The lender must file Form 1099-C and send you a copy if the amount of debt canceled is $600 or more and the lender is a financial institution, credit union, federal government agency, or any organization that has a significant trade or business of lending money. E file amended tax return For foreclosures or repossessions occurring in 2013, these forms should be sent to you by January 31, 2014. E file amended tax return Prev  Up  Next   Home   More Online Publications