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Freestatetaxreturns Publication 587 - Additional Material Prev Up Next Home More Online Publications
Protect Your Privacy on Wireless Networks
Going wireless provides you with freedom to use your computer in multiple locations, without dragging cables and cords with you. However, the privilege of increased freedom comes with the danger of increased vulnerability. Wireless internet requires that you have access to a wireless network via a wireless router. It is important that you secure your network so that strangers can’t use your network without your knowledge (also known as “piggybacking”). In addition, computer hackers could use your network to access personal information you save or send from your computer. This is particularly important if you conduct financial transactions online. These reasons highlight the importance of taking steps to secure your wireless network. If you use the wireless (“Wi-Fi”) network at bookstores, airports or other public places, there are other precautions you should take to protect your privacy.
Turn on encryption. When you buy a wireless router, it is important to turn on the encryption feature. This scrambles information that you send over the Internet so that other people cannot access it.
Rename your router. Change the name from the default to something only you would know.
Change the password. Routers come with a standard password. Create a new smart password with a mix of letters, numbers, and special characters. Turn off your router when you are not using it.
On public wireless networks:
Don’t assume that the network is secure. Most public wireless networks don’t encrypt information you send. Avoid sending private information from public locations.
Use encrypted websites. If you must send sensitive from a public network, make certain that URL starts with “https” (“s” means secure). Look for that on every page you visit.
Log out of sites after you finish using them rather than using “remember me” features. It is better to deal with the hassle of logging in again than giving away your login credentials to someone else on the network.
For more information about wireless computing visit OnguardOnline.
Freestatetaxreturns Index A Abandonment, Abandonment Accounting method Accrual, Accrual Method Cash, Cash Method Change in, Changes in Methods of Accounting Crop, Crop method. Freestatetaxreturns 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. Freestatetaxreturns Adjusted basis for installment sale, Adjusted basis for installment sale purposes. Freestatetaxreturns Adjusted basis of assets, Adjusted Basis Agricultural activity codes, Schedule F, Reminders Agricultural program payments, Agricultural Program Payments Agricultural structure, defined, Agricultural structure. Freestatetaxreturns Alternative Depreciation System (ADS), Required use of ADS. Freestatetaxreturns , ADS election. Freestatetaxreturns 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. Freestatetaxreturns B Bankruptcy, Bankruptcy. Freestatetaxreturns Barter income, Barter income. Freestatetaxreturns Basis Adjusted, Adjusted basis. Freestatetaxreturns Installment sale, Adjusted basis for installment sale purposes. Freestatetaxreturns Involuntary conversion, Basis for depreciation. Freestatetaxreturns Like-kind exchange, Basis for depreciation. Freestatetaxreturns Partner's basis, Property Distributed From a Partnership or Corporation Replacement property, Basis of replacement property. Freestatetaxreturns 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. Freestatetaxreturns Constructing assets, Constructing assets. Freestatetaxreturns 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. Freestatetaxreturns Uniform capitalization rules, Uniform Capitalization Rules Below-market loans, Below-market loans. Freestatetaxreturns 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. Freestatetaxreturns Casualty, defined, Casualty. Freestatetaxreturns Disaster area losses, Disaster Area Losses Leased property, Leased property. Freestatetaxreturns Livestock, Livestock or produce bought for resale. Freestatetaxreturns , Raised draft, breeding, dairy, or sporting animals. Freestatetaxreturns Reimbursement, Insurance and other reimbursements. Freestatetaxreturns Reporting gains and losses, Reporting Gains and Losses Theft, defined, Theft. Freestatetaxreturns Change in accounting method, Changes in Methods of Accounting Chickens, purchased, Chickens, seeds, and young plants. Freestatetaxreturns Christmas trees, Christmas tree cultivation. Freestatetaxreturns , Christmas trees. Freestatetaxreturns Club dues, Club dues and membership fees. Freestatetaxreturns Comments on publication, Comments and suggestions. Freestatetaxreturns Commodity Futures, Hedging (Commodity Futures) Wages, Noncash wages. Freestatetaxreturns Commodity Credit Corporation (CCC) Loans, Commodity Credit Corporation (CCC) Loans Market gain, Market Gain Community property, Community property. Freestatetaxreturns , Community property. Freestatetaxreturns Computer, software, Computer software. Freestatetaxreturns Condemnation, Casualties, Thefts, and Condemnations, Condemnation Conservation Cost-sharing exclusion, Conservation Expenses District assessments, Assessment by Conservation District Expenses, Conservation Expenses Plans, Conservation plan. Freestatetaxreturns Conservation Reserve Program, Conservation Reserve Program (CRP) payments. Freestatetaxreturns Conservation Reserve Program (CRP), Conservation Reserve Program (CRP) Constructing assets, Constructing assets. Freestatetaxreturns Constructive receipt of income, Constructive receipt. Freestatetaxreturns Contamination, Soil or other environmental contamination. Freestatetaxreturns Contract price, Contract price. Freestatetaxreturns 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. Freestatetaxreturns , 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. Freestatetaxreturns , How To Claim a Credit or Refund, Claiming a Credit Social security and Medicare, Earning credits in 2013. Freestatetaxreturns Social security coverage, How to become insured under social security. Freestatetaxreturns State unemployment tax, Tax rate and credit. Freestatetaxreturns Crew leaders, Crew Leaders Crop Destroyed, Standing crop destroyed by casualty. Freestatetaxreturns Insurance proceeds, Crop Insurance and Crop Disaster Payments Method of accounting, Crop method. Freestatetaxreturns Shares, Rents (Including Crop Shares) Unharvested, Cost of raising unharvested crops. Freestatetaxreturns , Section 1231 transactions. Freestatetaxreturns , Gain or loss. Freestatetaxreturns 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. Freestatetaxreturns Canceled, Cancellation of Debt, Canceled debt excluded from income. Freestatetaxreturns , Cancellation of debt. Freestatetaxreturns , Canceled debt. Freestatetaxreturns Nonrecourse, Amount realized on a nonrecourse debt. Freestatetaxreturns Qualified farm, Qualified Farm Debt Qualified principal residence, Qualified Principal Residence Debt Recourse, Amount realized on a recourse debt. Freestatetaxreturns Depletion, Depletion Depreciation, Claiming the Special Depreciation Allowance ADS election, ADS election. Freestatetaxreturns Conservation assets, Depreciable conservation assets. Freestatetaxreturns Deduction, Overview of Depreciation Incorrect amount deducted, How Do You Correct Depreciation Deductions? Limit for automobiles, Limits for passenger automobiles. Freestatetaxreturns Listed property, Additional Rules for Listed Property Raised livestock, Livestock. Freestatetaxreturns 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. Freestatetaxreturns Depreciation allowed, Basis adjustment for depreciation allowed or allowable. Freestatetaxreturns Direct payments, Direct payments and counter-cyclical payments. Freestatetaxreturns , 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. Freestatetaxreturns Disaster relief payments, Qualified disaster relief payments. Freestatetaxreturns Dispositions, Sale or other disposal of land during 9-year period. Freestatetaxreturns , Gain on sale of farmland. Freestatetaxreturns , 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. Freestatetaxreturns , Easements. Freestatetaxreturns Election ADS depreciation, Electing ADS. Freestatetaxreturns , ADS election. Freestatetaxreturns Amortization Business start-up costs, Business Start-Up Costs Reforestation costs, Reforestation Costs Crop method, Election to use crop method. Freestatetaxreturns Cutting of timber, Election to treat cutting as a sale or exchange. Freestatetaxreturns Deducting conservation expenses, When to Deduct or Capitalize Not excluding cost-sharing payments, Electing not to exclude payments. Freestatetaxreturns Out of installment method, Electing out of the installment method. Freestatetaxreturns Postponing casualty gain, Postponing Gain Postponing reporting crop insurance proceeds, Election to postpone reporting until the following year. Freestatetaxreturns Section 179 expense deduction, How Do You Elect the Deduction? Electronic filing, Reminders Embryo transplants, Transplanted embryo. Freestatetaxreturns Employer identification number, Reminders, Employer identification number (EIN). Freestatetaxreturns Endangered species recovery expenses, Endangered species recovery expenses. Freestatetaxreturns Environmental contamination, Soil or other environmental contamination. Freestatetaxreturns 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). Freestatetaxreturns , Fair market value (FMV). Freestatetaxreturns Family member Business expenses, Special rule for related persons. Freestatetaxreturns Installment sale, Sale to a related person. Freestatetaxreturns Like-kind exchange, Like-kind exchanges between related persons. Freestatetaxreturns Loss on sale or exchange of property, Losses from sales or exchanges between related persons. Freestatetaxreturns Personal-use property, Personal-use property. Freestatetaxreturns Social security coverage, Family Employees Farm Business expenses, Farm Business Expenses Business, defined, Business of Farming Defined, Farm defined. Freestatetaxreturns , Farm. Freestatetaxreturns Income averaging, Income Averaging for Farmers Rental, Farm rental. Freestatetaxreturns Sale of, Sale of a Farm Farmer, Farmer. Freestatetaxreturns 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. Freestatetaxreturns Form 1099-A, Form 1099-A. Freestatetaxreturns , Forms 1099-A and 1099-C. Freestatetaxreturns 1099-C, Cancellation of Debt, Form 1099-C. Freestatetaxreturns , Forms 1099-A and 1099-C. Freestatetaxreturns 1099-G, Market Gain, Payment to More Than One Person 1099-MISC, Reminders, Nonemployee compensation. Freestatetaxreturns 1099-PATR, Form 1099-PATR. Freestatetaxreturns 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. Freestatetaxreturns , Recapture. Freestatetaxreturns , Reporting the exchange. Freestatetaxreturns 4835, Rents (Including Crop Shares) 5213, Using the presumption later. Freestatetaxreturns 6252, Form 6252. Freestatetaxreturns 8822, Reminders 8824, Reporting the exchange. Freestatetaxreturns 8849, Claiming a Refund 8886, Reminders 940, Form 940. Freestatetaxreturns 943, Form 943. Freestatetaxreturns 982, Form 982 I-9, Form I-9. Freestatetaxreturns SS-4, Reminders, Employer identification number (EIN). Freestatetaxreturns SS-5, Obtaining a social security number. Freestatetaxreturns T (Timber), Form T (Timber). Freestatetaxreturns W-2, Form W-2. Freestatetaxreturns W-4, Reminders, New hire reporting. Freestatetaxreturns , Form W-4. Freestatetaxreturns W-4V, Commodity Credit Corporation (CCC) Loans, Crop Insurance and Crop Disaster Payments W-7, Obtaining an individual taxpayer identification number. Freestatetaxreturns Free tax services, How To Get Tax Help, Free help with your tax return. Freestatetaxreturns Fuel tax credit or refund, Fuel tax credit and refund. Freestatetaxreturns , 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). Freestatetaxreturns , Cost related to gifts. Freestatetaxreturns , Property Received as a Gift, Gift. Freestatetaxreturns Going into business, Business Start-Up Costs Grants, disaster relief, Federal disaster relief grants. Freestatetaxreturns Gross profit percentage, Gross profit percentage. Freestatetaxreturns Gross profit, defined, Gross profit. Freestatetaxreturns Guarantee, Debt not payable on demand. Freestatetaxreturns H Health insurance deduction, Self-employed health insurance deduction. Freestatetaxreturns Hedging, Hedging (Commodity Futures) Help (see Tax help) Highway use tax, Highway use tax. Freestatetaxreturns Holding period, Holding period. Freestatetaxreturns Horticultural structure, Horticultural structure. Freestatetaxreturns I Illegal irrigation subsidy, Illegal federal irrigation subsidy. Freestatetaxreturns 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. Freestatetaxreturns , Gross Income From Farming Gross, Gross Income Not-for-profit farming, Not-for-Profit Farming Pasture, Pasture income and rental. Freestatetaxreturns 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. Freestatetaxreturns Inherited property, Inherited Property Insolvency, Insolvency. Freestatetaxreturns Installment sales, Form 6252. Freestatetaxreturns Electing out, Electing out of the installment method. Freestatetaxreturns Farm, sale of, Installment Sale of a Farm Figuring income, Figuring Installment Sale Income Reporting income, Form 6252. Freestatetaxreturns Unstated interest, Unstated interest. Freestatetaxreturns Insurance, Insurance, Self-employed health insurance deduction. Freestatetaxreturns Intangible property, Section 197 Intangibles Interest Expense, Interest Income, Interest income. Freestatetaxreturns Unstated, Unstated interest. Freestatetaxreturns Inventory Items included, Farm Inventory Methods of valuation, Inventory valuation methods. Freestatetaxreturns Involuntary conversions, Involuntary Conversions, Property acquired in a like-kind exchange or involuntary conversion. Freestatetaxreturns , Introduction Irrigation Illegal subsidy, Illegal federal irrigation subsidy. Freestatetaxreturns 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. Freestatetaxreturns 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. Freestatetaxreturns 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. Freestatetaxreturns Prepaid farm supplies, Deduction limit. Freestatetaxreturns Reforestation costs, Reforestation Costs Section 179 expense deduction Automobile, Limits for passenger automobiles. Freestatetaxreturns 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. Freestatetaxreturns Rules, Additional Rules for Listed Property Livestock, Section 1231 transactions. Freestatetaxreturns Casualty and theft losses, Livestock or produce bought for resale. Freestatetaxreturns Crop shares, Crop shares you use to feed livestock. Freestatetaxreturns Depreciation, Livestock. Freestatetaxreturns Diseased, Diseased livestock. Freestatetaxreturns Feed assistance, Feed Assistance and Payments Immature, Immature livestock. Freestatetaxreturns Losses, Loss of livestock. Freestatetaxreturns , Livestock Purchased, Purchased livestock. Freestatetaxreturns Raised, Raised livestock. Freestatetaxreturns Sale of, Sales of Farm Products, Livestock Unit-livestock-price, inventory valuation, Unit-livestock-price method. Freestatetaxreturns Used in a farm business, Livestock used in farm business. Freestatetaxreturns Weather-related sales, Sales Caused by Weather-Related Conditions, Weather-related sales of livestock. Freestatetaxreturns Loans, Commodity Credit Corporation (CCC) Loans, Loan expenses. Freestatetaxreturns 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. Freestatetaxreturns Hobby farming, Not-for-Profit Farming Livestock, Livestock, Diseased livestock. Freestatetaxreturns Nondeductible, Other Nondeductible Items Theft, Casualties, Thefts, and Condemnations Lost income payments, Lost income payments. Freestatetaxreturns Lost property, Mislaid or lost property. Freestatetaxreturns M MACRS property Involuntary conversion, Property acquired in a like-kind exchange or involuntary conversion. Freestatetaxreturns Like-kind exchange, Property acquired in a like-kind exchange or involuntary conversion. Freestatetaxreturns Nontaxable transfer, Property acquired in a nontaxable transfer. Freestatetaxreturns Market gain, reporting, Market Gain Marketing quota penalties, Marketing Quota Penalties Material participation, Landlord Participation in Farming Meals, Meals. Freestatetaxreturns Membership fees, Club dues and membership fees. Freestatetaxreturns Methods of accounting, Accounting Methods Modified ACRS (MACRS) ADS election, ADS election. Freestatetaxreturns Conventions, Which Convention Applies? Depreciation methods, Which Depreciation Method Applies? Exchange, Property acquired in a like-kind exchange or involuntary conversion. Freestatetaxreturns Figuring the deduction, How Is the Depreciation Deduction Figured? Involuntary conversion, Property acquired in a like-kind exchange or involuntary conversion. Freestatetaxreturns Nontaxable transfer, Property acquired in a nontaxable transfer. Freestatetaxreturns Percentage tables, Rules for using the tables. Freestatetaxreturns Property classes, Which Property Class Applies Under GDS? Recovery periods, Which Recovery Period Applies? N New hire reporting, New hire reporting. Freestatetaxreturns Noncapital asset, Noncapital Assets Nontaxable exchanges, Like-Kind Exchanges Nontaxable transfer of MACRS property, Property acquired in a nontaxable transfer. Freestatetaxreturns Not-for-profit farming, Not-for-Profit Farming O Organizational costs, Business start-up and organizational costs. Freestatetaxreturns P Partners, limited, Limited partner. Freestatetaxreturns Partners, retired, Retired partner. Freestatetaxreturns Partners, Spouse, Business Owned and Operated by Spouses. Freestatetaxreturns Partnership, Partnership income or loss. Freestatetaxreturns Passenger automobile, Passenger automobiles. Freestatetaxreturns Pasture income, Pasture income and rental. Freestatetaxreturns 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. Freestatetaxreturns 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. Freestatetaxreturns Extends useful life, Prepayment. Freestatetaxreturns Farm supplies, Prepaid Farm Supplies Livestock feed, Prepaid Livestock Feed Prizes, Prizes. Freestatetaxreturns Produce, Sales of Farm Products Property Changed to business use, Property changed from personal to business or rental use. Freestatetaxreturns Received for services, Property received for services. Freestatetaxreturns Repairs and improvements, How Do You Treat Repairs and Improvements? Section 1231, Section 1231 transactions. Freestatetaxreturns Section 1245, Section 1245 Property Section 1250, Section 1250 Property Section 1252, Section 1252 property. Freestatetaxreturns Section 1255, Section 1255 property. Freestatetaxreturns Tangible personal, Tangible personal property. Freestatetaxreturns Publications (see Tax help) Q Qualified disaster relief payments, Qualified disaster relief payments. Freestatetaxreturns Qualified farm debt, Qualified Farm Debt Qualified joint venture, Qualified joint venture. Freestatetaxreturns Qualified principal residence debt, Qualified Principal Residence Debt R Recapture Amortization, Depreciation and amortization. Freestatetaxreturns Basis reductions, Recapture of basis reductions. Freestatetaxreturns Certain depreciation, Recapture of certain depreciation. Freestatetaxreturns Cost-sharing payments, Recapture. Freestatetaxreturns Depreciation, When Do You Recapture MACRS Depreciation?, Depreciation Recapture, Depreciation recapture. Freestatetaxreturns 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. Freestatetaxreturns Special depreciation allowance, When Must You Recapture an Allowance Recordkeeping, Importance of Records, Meals. Freestatetaxreturns Records on depreciable property, Depreciation Recapture Reforestation costs, Forestation and reforestation costs. Freestatetaxreturns , Reforestation Costs Refund Deduction taken, Refund or reimbursement. Freestatetaxreturns Fuel tax, Fuel tax credit and refund. Freestatetaxreturns , Including the Credit or Refund in Income Reimbursements Casualties and thefts, Casualty and theft losses. Freestatetaxreturns , Casualties and Thefts, Insurance and other reimbursements. Freestatetaxreturns Deduction taken, Refund or reimbursement. Freestatetaxreturns Expenses, Reimbursed expenses. Freestatetaxreturns Feed assistance, Feed Assistance and Payments Real estate taxes, Real estate taxes. Freestatetaxreturns Reforestation expenses, Qualifying costs. Freestatetaxreturns To employees, Reimbursements to employees. Freestatetaxreturns Related persons, Special rule for related persons. Freestatetaxreturns , Losses from sales or exchanges between related persons. Freestatetaxreturns , Special rules for related persons. Freestatetaxreturns , Like-kind exchanges between related persons. Freestatetaxreturns , Sale to a related person. Freestatetaxreturns , Buying replacement property from a related person. Freestatetaxreturns , Related persons. Freestatetaxreturns Rental income, Rents (Including Crop Shares) Rented property, improvements, Improvements to rented property. Freestatetaxreturns Repairs, Repairs and Maintenance Repairs and improvements, How Do You Treat Repairs and Improvements? Repayment of income, Repayment of income. Freestatetaxreturns Replacement Period, Replacement Period Property, Replacement Property Reportable transactions. Freestatetaxreturns , Reminders Repossessions, Foreclosure or Repossession Right-of-way income, Easements and rights-of-way. Freestatetaxreturns S Sale of home, Sale of your home. Freestatetaxreturns 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. Freestatetaxreturns Self-employed health insurance deduction, Self-employed health insurance deduction. Freestatetaxreturns Self-employment tax Community property, Community property. Freestatetaxreturns Deduction, Deduction for employer-equivalent portion of self-employment tax. Freestatetaxreturns How to pay, How To Pay Self-Employment Tax Landlord participation, Landlord Participation in Farming Material participation, Material participation for landlords. Freestatetaxreturns 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. Freestatetaxreturns Share farming, Share farmer. Freestatetaxreturns Tax rates, What's New for 2013 Who must pay, Who Must Pay Self-Employment Tax? Selling expenses, Selling expenses. Freestatetaxreturns Selling price Defined, Selling price. Freestatetaxreturns Reduced, Selling price reduced. Freestatetaxreturns Settlement costs (fees), Settlement costs. Freestatetaxreturns Social security and Medicare Credits of coverage, Earning credits in 2013. Freestatetaxreturns Withholding of tax, Social Security and Medicare Taxes Social security number, Obtaining a social security number. Freestatetaxreturns Software, computer, Computer software. Freestatetaxreturns Soil Conservation, Conservation Expenses Contamination, Soil or other environmental contamination. Freestatetaxreturns 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. Freestatetaxreturns Start-up costs for businesses, Business start-up and organizational costs. Freestatetaxreturns Suggestions for publication, Comments and suggestions. Freestatetaxreturns T Tangible personal property, Tangible personal property. Freestatetaxreturns Tax help, How To Get Tax Help Tax preparation fees, Tax preparation fees. Freestatetaxreturns Tax shelter At-risk limits, At-Risk Limits Defined, Tax shelter. Freestatetaxreturns Tax-free exchanges, Like-Kind Exchanges Taxes Excise, Excise Taxes Federal use, Highway use tax. Freestatetaxreturns General, Taxes Self-employment, Self-Employment Tax State and federal, State and federal income taxes. Freestatetaxreturns State and local general sales, State and local general sales taxes. Freestatetaxreturns Withholding, Federal income tax withholding. Freestatetaxreturns , Social Security and Medicare Taxes, Federal Income Tax Withholding Telephone expense, Telephone expense. Freestatetaxreturns Tenant house expenses, Tenant House Expenses Term interests, Certain term interests in property. Freestatetaxreturns Theft losses, Casualties, Thefts, and Condemnations Timber, Timber. Freestatetaxreturns , 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. Freestatetaxreturns TTY/TDD information, How To Get Tax Help U Uniform capitalization rules Basis of assets, Uniform Capitalization Rules Inventory, Uniform capitalization rules. Freestatetaxreturns Unstated interest, Unstated interest. Freestatetaxreturns W Wages and salaries, Wages and salaries. Freestatetaxreturns Water conservation, Conservation Expenses Water well, Water well. Freestatetaxreturns , Water wells. Freestatetaxreturns Weather-related sales, livestock, Sales Caused by Weather-Related Conditions, Weather-related sales of livestock. Freestatetaxreturns Withholding Income tax, Federal Income Tax Withholding Social security and Medicare tax, Social Security and Medicare Taxes Prev Up Home More Online Publications