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Free tax service 9. Free tax service   Dispositions of Property Used in Farming Table of Contents Introduction Topics - This chapter discusses: Useful Items - You may want to see: Section 1231 Gains and LossesNonrecaptured section 1231 losses. Free tax service Depreciation RecaptureSection 1245 Property Section 1250 Property Installment Sale Other Dispositions Other GainsExceptions. Free tax service Amount to report as ordinary income. Free tax service Applicable percentage. Free tax service Amount to report as ordinary income. Free tax service Applicable percentage. Free tax service Introduction When you dispose of property used in your farm business, your taxable gain or loss is usually treated as ordinary income (which is taxed at the same rates as wages and interest income) or capital gain (which is generally taxed at lower rates) under the rules for section 1231 transactions. Free tax service When you dispose of depreciable property (section 1245 property or section 1250 property) at a gain, you may have to recognize all or part of the gain as ordinary income under the depreciation recapture rules. Free tax service Any gain remaining after applying the depreciation recapture rules is a section 1231 gain, which may be taxed as a capital gain. Free tax service Gains and losses from property used in farming are reported on Form 4797, Sales of Business Property. Free tax service Table 9-1 contains examples of items reported on Form 4797 and refers to the part of that form on which they first should be reported. Free tax service Topics - This chapter discusses: Section 1231 gains and losses Depreciation recapture Other gains Useful Items - You may want to see: Publication 544 Sales and Other Dispositions of Assets Form (and Instructions) 4797 Sales of Business Property See chapter 16 for information about getting publications and forms. Free tax service Section 1231 Gains and Losses Section 1231 gains and losses are the taxable gains and losses from section 1231 transactions (explained below). Free tax service Their treatment as ordinary or capital gains depends on whether you have a net gain or a net loss from all of your section 1231 transactions in the tax year. Free tax service Table 9-1. Free tax service Where to First Report Certain Items on Form 4797 Type of property Held 1 year  or less Held more than  1 year 1 Depreciable trade or business property:       a Sold or exchanged at a gain Part II Part III (1245, 1250)   b Sold or exchanged at a loss Part II Part I 2 Farmland held less than 10 years for which soil, water, or land clearing expenses were deducted:       a Sold at a gain Part II Part III (1252)   b Sold at a loss Part II Part I 3 All other farmland Part II Part I 4 Disposition of cost-sharing payment property described in section 126 Part II Part III (1255) 5 Cattle and horses used in a trade or business for draft, breeding, dairy, or sporting purposes: Held less  than 24 mos. Free tax service Held 24 mos. Free tax service  or more   a Sold at a gain Part II Part III (1245)   b Sold at a loss Part II Part I   c Raised cattle and horses sold at a gain Part II Part I 6 Livestock other than cattle and horses used in a trade or business for draft, breeding, dairy, or sporting purposes: Held less  than 12 mos. Free tax service Held 12 mos. Free tax service   or more   a Sold at a gain Part II Part III (1245)   b Sold at a loss Part II Part I   c Raised livestock sold at a gain Part II Part I If you have a gain from a section 1231 transaction, first determine whether any of the gain is ordinary income under the depreciation recapture rules (explained later). Free tax service Do not take that gain into account as section 1231 gain. Free tax service Section 1231 transactions. Free tax service   Gain or loss on the following transactions is subject to section 1231 treatment. Free tax service Sale or exchange of cattle and horses. Free tax service The cattle and horses must be held for draft, breeding, dairy, or sporting purposes and held for 24 months or longer. Free tax service Sale or exchange of other livestock. Free tax service This livestock must be held for draft, breeding, dairy, or sporting purposes and held for 12 months or longer. Free tax service Other livestock includes hogs, mules, sheep, goats, donkeys, and other fur-bearing animals. Free tax service Other livestock does not include poultry. Free tax service Sale or exchange of depreciable personal property. Free tax service This property must be used in your business and held longer than 1 year. Free tax service Generally, property held for the production of rents or royalties is considered to be used in a trade or business. Free tax service Examples of depreciable personal property include farm machinery and trucks. Free tax service It also includes amortizable section 197 intangibles. Free tax service Sale or exchange of real estate. Free tax service This property must be used in your business and held longer than 1 year. Free tax service Examples are your farm or ranch (including barns and sheds). Free tax service Sale or exchange of unharvested crops. Free tax service The crop and land must be sold, exchanged, or involuntarily converted at the same time and to the same person, and the land must have been held longer than 1 year. Free tax service You cannot keep any right or option to reacquire the land directly or indirectly (other than a right customarily incident to a mortgage or other security transaction). Free tax service Growing crops sold with a leasehold on the land, even if sold to the same person in a single transaction, are not included. Free tax service Distributive share of partnership gains and losses. Free tax service Your distributive share must be from the sale or exchange of property listed above and held longer than 1 year (or for the required period for certain livestock). Free tax service Cutting or disposal of timber. Free tax service Special rules apply if you owned the timber longer than 1 year and elect to treat timber cutting as a sale or exchange, or you enter into a cutting contract, as described in chapter 8 under Timber . Free tax service Condemnation. Free tax service The condemned property (defined in chapter 11) must have been held longer than 1 year. Free tax service It must be business property or a capital asset held in connection with a trade or business or a transaction entered into for profit, such as investment property. Free tax service It cannot be property held for personal use. Free tax service Casualty or theft. Free tax service The casualty or theft must have affected business property, property held for the production of rents or royalties, or investment property (such as notes and bonds). Free tax service You must have held the property longer than 1 year. Free tax service However, if your casualty or theft losses are more than your casualty or theft gains, neither the gains nor the losses are taken into account in the section 1231 computation. Free tax service Section 1231 does not apply to personal casualty gains and losses. Free tax service See chapter 11 for information on how to treat those gains and losses. Free tax service If the property is not held for the required holding period, the transaction is not subject to section 1231 treatment, and any gain or loss is ordinary income reported in Part II of Form 4797. Free tax service See Table 9-1. Free tax service Property for sale to customers. Free tax service   A sale, exchange, or involuntary conversion of property held mainly for sale to customers is not a section 1231 transaction. Free tax service If you will get back all, or nearly all, of your investment in the property by selling it rather than by using it up in your business, it is property held mainly for sale to customers. Free tax service Treatment as ordinary or capital. Free tax service   To determine the treatment of section 1231 gains and losses, combine all of your section 1231 gains and losses for the year. Free tax service If you have a net section 1231 loss, it is an ordinary loss. Free tax service If you have a net section 1231 gain, it is ordinary income up to your nonrecaptured section 1231 losses from previous years, explained next. Free tax service The rest, if any, is long-term capital gain. Free tax service Nonrecaptured section 1231 losses. Free tax service   Your nonrecaptured section 1231 losses are your net section 1231 losses for the previous 5 years that have not been applied against a net section 1231 gain by treating the gain as ordinary income. Free tax service These losses are applied against your net section 1231 gain beginning with the earliest loss in the 5-year period. Free tax service Example. Free tax service In 2013, Ben has a $2,000 net section 1231 gain. Free tax service To figure how much he has to report as ordinary income and long-term capital gain, he must first determine his section 1231 gains and losses from the previous 5-year period. Free tax service From 2008 through 2012 he had the following section 1231 gains and losses. Free tax service Year Amount 2008 -0- 2009 -0- 2010 ($2,500) 2011 -0- 2012 $1,800   Ben uses this information to figure how to report his net section 1231 gain for 2013 as shown below. Free tax service 1) Net section 1231 gain (2013) $2,000 2) Net section 1231 loss (2010) ($2,500)   3) Net section 1231 gain (2012) 1,800   4) Remaining net section 1231 loss from prior 5 years ($700)   5) Gain treated as  ordinary income $700 6) Gain treated as long-term  capital gain $1,300 His remaining net section 1231 loss from 2010 is completely recaptured in 2013. Free tax service Depreciation Recapture If you dispose of depreciable or amortizable property at a gain, you may have to treat all or part of the gain (even if it is otherwise nontaxable) as ordinary income. Free tax service To figure any gain that must be reported as ordinary income, you must keep permanent records of the facts necessary to figure the depreciation or amortization allowed or allowable on your property. Free tax service For more information, see chapter 3 of Publication 544. Free tax service Section 1245 Property A gain on the disposition of section 1245 property is treated as ordinary income to the extent of depreciation allowed or allowable. Free tax service Any recognized gain that is more than the part that is ordinary income is a section 1231 gain. Free tax service See Treatment as ordinary or capital under Section 1231 Gains and Losses , earlier. Free tax service Section 1245 property includes any property that is or has been subject to an allowance for depreciation or amortization and that is any of the following types of property. Free tax service Personal property (either tangible or intangible). Free tax service Other tangible property (except buildings and their structural components) used as any of the following. Free tax service See Buildings and structural components below. Free tax service An integral part of manufacturing, production, or extraction, or of furnishing certain services. Free tax service A research facility in any of the activities in (a). Free tax service A facility in any of the activities in (a) above, for the bulk storage of fungible commodities (discussed later). Free tax service That part of real property (not included in (2)) with an adjusted basis reduced by (but not limited to) the following. Free tax service Amortization of certified pollution control facilities. Free tax service The section 179 expense deduction. Free tax service Deduction for clean-fuel vehicles and certain refueling property. Free tax service Expenditures to remove architectural and transportation barriers to the handicapped and elderly. Free tax service Certain reforestation expenditures (as described under Reforestation Costs in chapter 7. Free tax service Single purpose agricultural (livestock) or horticultural structures. Free tax service Storage facilities (except buildings and their structural components) used in distributing petroleum or any primary product of petroleum. Free tax service Buildings and structural components. Free tax service   Section 1245 property does not include buildings and structural components. Free tax service The term building includes a house, barn, warehouse, or garage. Free tax service The term structural component includes walls, floors, windows, doors, central air conditioning systems, light fixtures, etc. Free tax service   Do not treat a structure that is essentially machinery or equipment as a building or structural component. Free tax service Also, do not treat a structure that houses property used as an integral part of an activity as a building or structural component if the structure's use is so closely related to the property's use that the structure can be expected to be replaced when the property it initially houses is replaced. Free tax service   The fact that the structure is specially designed to withstand the stress and other demands of the property and cannot be used economically for other purposes indicates it is closely related to the use of the property it houses. Free tax service Structures such as oil and gas storage tanks, grain storage bins, and silos are not treated as buildings, but as section 1245 property. Free tax service Facility for bulk storage of fungible commodities. Free tax service   This is a facility used mainly for the bulk storage of fungible commodities. Free tax service Bulk storage means storage of a commodity in a large mass before it is used. Free tax service For example, if a facility is used to store oranges that have been sorted and boxed, it is not used for bulk storage. Free tax service To be fungible, a commodity must be such that one part may be used in place of another. Free tax service Gain Treated as Ordinary Income The gain treated as ordinary income on the sale, exchange, or involuntary conversion of section 1245 property, including a sale and leaseback transaction, is the lesser of the following amounts. Free tax service The depreciation (which includes any section 179 deduction claimed) and amortization allowed or allowable on the property. Free tax service The gain realized on the disposition (the amount realized from the disposition minus the adjusted basis of the property). Free tax service For any other disposition of section 1245 property, ordinary income is the lesser of (1) above or the amount by which its fair market value (FMV) is more than its adjusted basis. Free tax service For details, see chapter 3 of Publication 544. Free tax service Use Part III of Form 4797 to figure the ordinary income part of the gain. Free tax service Depreciation claimed on other property or claimed by other taxpayers. Free tax service   Depreciation and amortization include the amounts you claimed on the section 1245 property as well as the following depreciation and amortization amounts. Free tax service Amounts you claimed on property you exchanged for, or converted to, your section 1245 property in a like-kind exchange or involuntary conversion. Free tax service For details on exchanges of property that are not taxable, see Like-Kind Exchanges in chapter 8. Free tax service Amounts a previous owner of the section 1245 property claimed if your basis is determined with reference to that person's adjusted basis (for example, the donor's depreciation deductions on property you received as a gift and part of the transfer is a sale or exchange). Free tax service Example. Free tax service Jeff Free paid $120,000 for a tractor in 2012. Free tax service On February 23, 2013, he traded it for a chopper and paid an additional $30,000. Free tax service To figure his depreciation deduction on the chopper for the current year, Jeff continues to use the basis of the tractor as he would have before the trade. Free tax service Jeff can also depreciate the additional $30,000 for the chopper. Free tax service Depreciation and amortization. Free tax service   Depreciation and amortization deductions that must be recaptured as ordinary income include (but are not limited to) the following items. Free tax service See Depreciation Recapture in chapter 3 of Publication 544 for more details. Free tax service Ordinary depreciation deductions. Free tax service Section 179 deduction (see chapter 7). Free tax service Any special depreciation allowance. Free tax service Amortization deductions for all the following costs. Free tax service Acquiring a lease. Free tax service Lessee improvements. Free tax service Pollution control facilities. Free tax service Reforestation expenses. Free tax service Section 197 intangibles. Free tax service Qualified disaster expenses. Free tax service Franchises, trademarks, and trade names acquired before August 11, 1993. Free tax service Example. Free tax service You file your returns on a calendar year basis. Free tax service In February 2011, you bought and placed in service for 100% use in your farming business a light-duty truck (5-year property) that cost $10,000. Free tax service You used the half-year convention and your MACRS deductions for the truck were $1,500 in 2011 and $2,550 in 2012. Free tax service You did not claim the section 179 expense deduction for the truck. Free tax service You sold it in May 2013 for $7,000. Free tax service The MACRS deduction in 2013, the year of sale, is $893 (½ of $1,785). Free tax service Figure the gain treated as ordinary income as follows. Free tax service 1) Amount realized $7,000 2) Cost (February 2011) $10,000   3) Depreciation allowed or allowable (MACRS deductions: $1,500 + $2,550 + $893) 4,943   4) Adjusted basis (subtract line 3 from line 2) $5,057 5) Gain realized (subtract line 4 from line 1) 1,943 6) Gain treated as ordinary income (lesser of line 3 or line 5) $1,943 Depreciation allowed or allowable. Free tax service   You generally use the greater of the depreciation allowed or allowable when figuring the part of gain to report as ordinary income. Free tax service If, in prior years, you have consistently taken proper deductions under one method, the amount allowed for your prior years will not be increased even though a greater amount would have been allowed under another proper method. Free tax service If you did not take any deduction at all for depreciation, your adjustments to basis for depreciation allowable are figured by using the straight line method. Free tax service This treatment applies only when figuring what part of the gain is treated as ordinary income under the rules for section 1245 depreciation recapture. Free tax service Disposition of plants and animals. Free tax service   If you elect not to use the uniform capitalization rules (see chapter 6), you must treat any plant you produce as section 1245 property. Free tax service If you have a gain on the property's disposition, you must recapture the pre-productive expenses you would have capitalized if you had not made the election by treating the gain, up to the amount of these expenses, as ordinary income. Free tax service For section 1231 transactions, show these expenses as depreciation on Form 4797, Part III, line 22. Free tax service For plant sales that are reported on Schedule F (1040), Profit or Loss From Farming, this recapture rule does not change the reporting of income because the gain is already ordinary income. Free tax service You can use the farm-price method or the unit-livestock-price method discussed in  chapter 2 to figure these expenses. Free tax service Example. Free tax service Janet Maple sold her apple orchard in 2013 for $80,000. Free tax service Her adjusted basis at the time of sale was $60,000. Free tax service She bought the orchard in 2006, but the trees did not produce a crop until 2009. Free tax service Her pre-productive expenses were $6,000. Free tax service She elected not to use the uniform capitalization rules. Free tax service Janet must treat $6,000 of the gain as ordinary income. Free tax service Section 1250 Property Section 1250 property includes all real property subject to an allowance for depreciation that is not and never has been section 1245 property. Free tax service It includes buildings and structural components that are not section 1245 property (discussed earlier). Free tax service It includes a leasehold of land or section 1250 property subject to an allowance for depreciation. Free tax service A fee simple interest in land is not section 1250 property because, like land, it is not depreciable. Free tax service Gain on the disposition of section 1250 property is treated as ordinary income to the extent of additional depreciation allowed or allowable. Free tax service To determine the additional depreciation on section 1250 property, see Depreciation Recapture in chapter 3 of Publication 544. Free tax service You will not have additional depreciation if any of the following apply to the property disposed of. Free tax service You figured depreciation for the property using the straight line method or any other method that does not result in depreciation that is more than the amount figured by the straight line method and you have held the property longer than 1 year. Free tax service You chose the alternate ACRS (straight line) method for the property, which was a type of 15-, 18-, or 19-year real property covered by the section 1250 rules. Free tax service The property was nonresidential real property placed in service after 1986 (or after July 31, 1986, if the choice to use MACRS was made) and you held it longer than 1 year. Free tax service These properties are depreciated using the straight line method. Free tax service Installment Sale If you report the sale of property under the installment method, any depreciation recapture under section 1245 or 1250 is taxable as ordinary income in the year of sale. Free tax service This applies even if no payments are received in that year. Free tax service If the gain is more than the depreciation recapture income, report the rest of the gain using the rules of the installment method. Free tax service For this purpose, include the recapture income in your installment sale basis to determine your gross profit on the installment sale. Free tax service If you dispose of more than one asset in a single transaction, you must separately figure the gain on each asset so that it may be properly reported. Free tax service To do this, allocate the selling price and the payments you receive in the year of sale to each asset. Free tax service Report any depreciation recapture income in the year of sale before using the installment method for any remaining gain. Free tax service For more information on installment sales, see chapter 10. Free tax service Other Dispositions Chapter 3 of Publication 544 discusses the tax treatment of the following transfers of depreciable property. Free tax service By gift. Free tax service At death. Free tax service In like-kind exchanges. Free tax service In involuntary conversions. Free tax service Publication 544 also explains how to handle a single transaction involving multiple properties. Free tax service Other Gains This section discusses gain on the disposition of farmland for which you were allowed either of the following. Free tax service Deductions for soil and water conservation expenditures (section 1252 property). Free tax service Exclusions from income for certain cost sharing payments (section 1255 property). Free tax service Section 1252 property. Free tax service   If you disposed of farmland you held more than 1 year and less than 10 years at a gain and you were allowed deductions for soil and water conservation expenses for the land, as discussed in chapter 5, you must treat part of the gain as ordinary income and treat the balance as section 1231 gain. Free tax service Exceptions. Free tax service   Do not treat gain on the following transactions as gain on section 1252 property. Free tax service Disposition of farmland by gift. Free tax service Transfer of farm property at death (except for income in respect of a decedent). Free tax service For more information, see Regulations section 1. Free tax service 1252-2. Free tax service Amount to report as ordinary income. Free tax service   You report as ordinary income the lesser of the following amounts. Free tax service Your gain (determined by subtracting the adjusted basis from the amount realized from a sale, exchange, or involuntary conversion, or the FMV for all other dispositions). Free tax service The total deductions allowed for soil and water conservation expenses multiplied by the applicable percentage, discussed next. Free tax service Applicable percentage. Free tax service   The applicable percentage is based on the length of time you held the land. Free tax service If you dispose of your farmland within 5 years after the date you acquired it, the percentage is 100%. Free tax service If you dispose of the land within the 6th through 9th year after you acquired it, the applicable percentage is reduced by 20% a year for each year or part of a year you hold the land after the 5th year. Free tax service If you dispose of the land 10 or more years after you acquired it, the percentage is 0%, and the entire gain is a section 1231 gain. Free tax service Example. Free tax service You acquired farmland on January 19, 2005. Free tax service On October 3, 2013, you sold the land at a $30,000 gain. Free tax service Between January 1 and October 3, 2013, you incur soil and water conservation expenditures of $15,000 for the land that are fully deductible in 2013. Free tax service The applicable percentage is 40% since you sold the land within the 8th year after you acquired it. Free tax service You treat $6,000 (40% of $15,000) of the $30,000 gain as ordinary income and the $24,000 balance as a section 1231 gain. Free tax service Section 1255 property. Free tax service   If you receive certain cost-sharing payments on property and you exclude those payments from income (as discussed in chapter 3), you may have to treat part of any gain as ordinary income and treat the balance as a section 1231 gain. Free tax service If you chose not to exclude these payments, you will not have to recognize ordinary income under this provision. Free tax service Amount to report as ordinary income. Free tax service   You report as ordinary income the lesser of the following amounts. Free tax service The applicable percentage of the total excluded cost-sharing payments. Free tax service The gain on the disposition of the property. Free tax service You do not report ordinary income under this rule to the extent the gain is recognized as ordinary income under sections 1231 through 1254, 1256, and 1257. Free tax service However, if applicable, gain reported under this rule must be reported regardless of any contrary provisions (including nonrecognition provisions) under any other section. Free tax service Applicable percentage. Free tax service   The applicable percentage of the excluded cost-sharing payments to be reported as ordinary income is based on the length of time you hold the property after receiving the payments. Free tax service If the property is held less than 10 years after you receive the payments, the percentage is 100%. Free tax service After 10 years, the percentage is reduced by 10% a year, or part of a year, until the rate is 0%. Free tax service Form 4797, Part III. Free tax service   Use Form 4797, Part III, to figure the ordinary income part of a gain from the sale, exchange, or involuntary conversion of section 1252 property and section 1255 property. Free tax service Prev  Up  Next   Home   More Online Publications
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Understanding your CP259F Notice

We're sending you this notice because our records indicate you did not file a required Form 5227, Split-Interest Trust information Return.

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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).
 


What you need to do

  • Disregard this notice if you have filed the return within the last four weeks using the same name and EIN listed on the notice.
  • Otherwise, file your required Form 5227 immediately according to the instructions on the notice.
    • If you don't think you need to file, complete the Response form enclosed with your notice and mail it to us using the envelope provided.
    • If you filed more than four weeks ago or used a different name or EIN, complete the Response form enclosed with your notice and mail it to us in the envelope provided along with a signed and dated copy of the return.

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Answers to Common Questions

Which organizations must file a Form 5227?
Form 5227 must be filed by all charitable remainder trusts described in section 664; all pooled income funds described in section 642(c)(5); and all other trusts such as charitable lead trusts that meet the definition of a split-interest trust under section 4947(a)(2), unless certain exceptions apply (see General Instructions of the Form 5227 Instructions).

When is Form 5227 due?
Form 5227 is due by April 15 of each year. If the due date falls on a Saturday, Sunday, or legal holiday, the organization can file the return on the next business day. More information can be found at the Form 5227 Instructions.

Can I get help over the phone?
If you have questions and/or need help completing the form, please call 1-877-829-5500. Personal assistance is available Monday through Friday, 7:00 a.m. to 7:00 p.m. CT.

Where can I go for more information about tax-exempt organizations?
For more information on tax-exempt organizations see Tax Information for Charities & Other Non-Profits.


Tips for next year

Review the tax-exempt organization resources at Form 990 Resources and Tools for Exempt Organizations.


Understanding your notice

Reading your notice
Your notice may look different from the sample because the information contained in your notice is tailored to your situation.

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The Free Tax Service

Free tax service Index A Accrued leave payment Disability retirement and, Accrued leave payment. Free tax service Assistance (see Tax help) C Care Dependent care benefits, Dependent Care Benefits Child and dependent care expenses, Child and Dependent Care Credit Compensation for permanent loss or disfigurement, Other Payments Credit for the elderly or the disabled, Credit for the Elderly or the Disabled D Damages, physical injury or sickness, Other Payments Dependent care assistance, Dependent Care Benefits Disability Pensions, Disability Pensions Disability benefits, no-fault car insurance policy, Other Payments Disability pensions, Disability Pensions E Exclusion from income Employer-provided dependent care benefits, Exclusion or deduction. Free tax service F Form W-2 Dependent care benefits, Statement for employee. Free tax service Free tax services, Free help with your tax return. Free tax service H Help (see Tax help) I Impairment-related work expenses Definition, Impairment-related expenses defined. Free tax service Impairment–related work expenses, Impairment-Related Work Expenses Income, Income Compensation for permanent loss or disfigurement, Other Payments Dependent care assistance, Dependent Care Benefits Disability pensions, Disability Pensions Long-term care insurance, Long-Term Care Insurance Military and government disability pensions, Military and Government Disability Pensions No-fault car insurance policy disability benefits, Other Payments Physical injury or sickness damages, Other Payments Social security and railroad retirement benefits, Social Security and Railroad Retirement Benefits Supplemental security income (SSI) payments, Supplemental security income (SSI) payments. Free tax service VA disability benefits, VA disability benefits. Free tax service Welfare fund benefits, Other Payments Workers compensation, Other Payments Itemized deductions, Itemized Deductions Impairment-related work expenses, Impairment-Related Work Expenses Medical expenses, Medical Expenses L Long-term care insurance, Long-Term Care Insurance M Medical expenses, Medical Expenses Military and government disability pensions, Military and Government Disability Pensions N No-fault car insurance policy disability benefits, Other Payments P Pensions Disability pensions, Disability Pensions Physical injury or sickness damages, Other Payments Profit-sharing plan, Retirement and profit-sharing plans. Free tax service Publications (see Tax help) S Social security and railroad retirement benefits, Social Security and Railroad Retirement Benefits Supplemental security income (SSI) payments, Supplemental security income (SSI) payments. Free tax service T Tax credits, Tax Credits Child and dependent care credit, Child and Dependent Care Credit Credit for the elderly or the disabled, Credit for the Elderly or the Disabled Tax help, How To Get Tax Help TTY/TDD information, How To Get Tax Help V VA disability benefits, VA disability benefits. Free tax service W Welfare fund benefits, Other Payments Workers compensation, Other Payments Prev  Up     Home   More Online Publications