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How To Amend Tax Returns

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How To Amend Tax Returns

How to amend tax returns 15. How to amend tax returns   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. How to amend tax returns . How to amend tax returns  For tax years beginning in 2013, you may be subject to Net Investment Income Tax (NIIT). How to amend tax returns NIIT is a 3. How to amend tax returns 8% tax on the lesser of net investment income or the excess of your modified adjusted gross income (MAGI) over the threshold amount. How to amend tax returns NIIT may need to be included when calculating your estimated tax. How to amend tax returns For more information, see Publication 505,Tax Withholding and Estimated Tax. How to amend tax returns Additional Medicare Tax. How to amend tax returns  For tax years beginning in 2013, a 0. How to amend tax returns 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. How to amend tax returns You may need to include this amount when figuring your estimated tax. How to amend tax returns For more information, see Publication 505. How to amend tax returns Introduction Estimated tax is the method used to pay tax on income that is not subject to withholding. How to amend tax returns See Publication 505 for the general rules and requirements for paying estimated tax. How to amend tax returns If you are a qualified farmer, defined below, you are subject to the special rules covered in this chapter for paying estimated tax. How to amend tax returns 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. How to amend tax returns S. How to amend tax returns 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. How to amend tax returns Special Estimated Tax Rules for Qualified Farmers Special rules apply to the payment of estimated tax by individuals who are qualified farmers. How to amend tax returns If you are not a qualified farmer as defined next, see Publication 505 for the estimated tax rules that apply. How to amend tax returns 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. How to amend tax returns 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. How to amend tax returns See also Percentage From Farming , later, for information on how to determine the percentage of your gross income from farming. How to amend tax returns 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. How to amend tax returns On a joint return, you must add your spouse's gross income to your gross income. How to amend tax returns 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. How to amend tax returns Wages, salaries, tips, etc. How to amend tax returns Taxable interest. How to amend tax returns Ordinary dividends. How to amend tax returns Taxable refunds, credits, or offsets of state and local income taxes. How to amend tax returns Alimony. How to amend tax returns Gross business income from Schedule C (Form 1040). How to amend tax returns Gross business receipts from Schedule C-EZ (Form 1040). How to amend tax returns Capital gains from Schedule D (Form 1040). How to amend tax returns Losses are not netted against gains. How to amend tax returns Gains on sales of business property. How to amend tax returns Taxable IRA distributions, pensions, annuities, and social security benefits. How to amend tax returns Gross rental income from Schedule E (Form 1040). How to amend tax returns Gross royalty income from Schedule E (Form 1040). How to amend tax returns Taxable net income from an estate or trust reported on Schedule E (Form 1040). How to amend tax returns Income from a Real Estate Mortgage Investment Conduit reported on Schedule E (Form 1040). How to amend tax returns Gross farm rental income from Form 4835. How to amend tax returns Gross farm income from Schedule F (Form 1040). How to amend tax returns Your distributive share of gross income from a partnership, or limited liability company treated as a partnership, from Schedule K-1 (Form 1065). How to amend tax returns Your pro rata share of gross income from an S corporation, from Schedule K-1 (Form 1120S). How to amend tax returns Unemployment compensation. How to amend tax returns Other income not included with any of the items listed above. How to amend tax returns Gross Income From Farming Gross income from farming is income from cultivating the soil or raising agricultural commodities. How to amend tax returns It includes the following amounts. How to amend tax returns Income from operating a stock, dairy, poultry, bee, fruit, or truck farm. How to amend tax returns Income from a plantation, ranch, nursery, range, orchard, or oyster bed. How to amend tax returns Crop shares for the use of your land. How to amend tax returns Gains from sales of draft, breeding, dairy, or sporting livestock. How to amend tax returns Gross income from farming is the total of the following amounts from your tax return. How to amend tax returns Gross farm income from Schedule F (Form 1040). How to amend tax returns Gross farm rental income from Form 4835. How to amend tax returns Gross farm income from Schedule E (Form 1040), Parts II and III. How to amend tax returns Gains from the sale of livestock used for draft, breeding, sport, or dairy purposes reported on Form 4797. How to amend tax returns For more information about income from farming, see chapter 3. How to amend tax returns Farm income does not include any of the following: Wages you receive as a farm employee. How to amend tax returns Income you receive from contract grain harvesting and hauling with workers and machines you furnish. How to amend tax returns Gains you receive from the sale of farm land and depreciable farm equipment. How to amend tax returns Percentage From Farming Figure your gross income from all sources, discussed earlier. How to amend tax returns Then figure your gross income from farming, discussed earlier. How to amend tax returns Divide your farm gross income by your total gross income to determine the percentage of gross income from farming. How to amend tax returns Example 1. How to amend tax returns Jane Smith had the following total gross income and farm gross income amounts in 2013. How to amend tax returns 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). How to amend tax returns However, that loss is not netted against the gain to figure Ms. How to amend tax returns Smith's total gross income or her gross farm income. How to amend tax returns Her gross farm income is 64% of her total gross income ($80,000 ÷ $125,000 = 0. How to amend tax returns 64). How to amend tax returns Special Rules for Qualified Farmers The following special estimated tax rules apply if you are a qualified farmer for 2013. How to amend tax returns 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. How to amend tax returns 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% (. How to amend tax returns 6667) of the total tax shown on your 2013 tax return or 100% of the total tax shown on your 2012 return. How to amend tax returns 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. How to amend tax returns See Required Annual Payment , next, for details. How to amend tax returns Figure 15-1 presents an overview of the special estimated tax rules that apply to qualified farmers. How to amend tax returns Example 2. How to amend tax returns Assume the same fact as in Example 1. How to amend tax returns Ms. How to amend tax returns Smith's gross farm income is only 64% of her total income. How to amend tax returns Therefore, based on her 2013 income, she does not qualify to use the special estimated tax rules for qualified farmers. How to amend tax returns However, she does qualify if at least two-thirds of her 2012 gross income was from farming. How to amend tax returns Example 3. How to amend tax returns Assume the same facts as in Example 1 except that Ms. How to amend tax returns Smith's farm income from Schedule F was $90,000 instead of $75,000. How to amend tax returns 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). How to amend tax returns She qualifies to use the special estimated tax rules for qualified farmers, since 67. How to amend tax returns 9% (at least two-thirds) of her gross income is from farming ($95,000 ÷ $140,000 = . How to amend tax returns 679). How to amend tax returns 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. How to amend tax returns Apply the following special rules for qualified farmers to the worksheet. How to amend tax returns On line 14a, multiply line 13c by 662/3% (. How to amend tax returns 6667). How to amend tax returns On line 14b, enter 100% of the tax shown on your 2012 tax return regardless of the amount of your adjusted gross income. How to amend tax returns 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. How to amend tax returns For more information, see chapter 4 of Publication 505. How to amend tax returns 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. How to amend tax returns Use Form 2210-F, Underpayment of Estimated Tax by Farmers and Fishermen, to determine if you owe a penalty. How to amend tax returns See the instructions for Form 2210-F. How to amend tax returns Figure 15-1. How to amend tax returns Estimated Tax for Farmers Please click here for the text description of the image. How to amend tax returns Figure 2–A If you receive a penalty notice, do not ignore it, even if you think it is in error. How to amend tax returns 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. How to amend tax returns 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. How to amend tax returns Include a computation similar to the one in Example 1 (earlier), showing that you met the gross income from farming requirement. How to amend tax returns Prev  Up  Next   Home   More Online Publications
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The How To Amend Tax Returns

How to amend tax returns Index Symbols 10% owners, Ten-percent owners. How to amend tax returns 501(c) organizations, Foreign Governments and Certain Other Foreign Organizations 80/20 company, Dividends paid by a domestic corporation (an existing 80/20 company). How to amend tax returns A Acceptance agent, Unexpected payment. How to amend tax returns Accounts, offshore, Offshore accounts. How to amend tax returns Alien Illegal, Illegal aliens. How to amend tax returns Nonresident, Nonresident alien. How to amend tax returns Resident, Resident alien. How to amend tax returns Alimony, Pensions, Annuities, and Alimony (Income Code 14), Alimony payments. How to amend tax returns Allocation information, Failure to provide allocation information. How to amend tax returns American Samoa, U. How to amend tax returns S. How to amend tax returns Virgin Islands and American Samoa corporations. How to amend tax returns Amount to withhold, Determination of amount to withhold. 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How to amend tax returns 8813, Form 8813, Partnership Withholding Tax Payment Voucher (Section 1446). How to amend tax returns 8833, Claiming treaty benefits. How to amend tax returns 940, Federal unemployment tax (FUTA). How to amend tax returns 941, Reporting requirements for wages and withheld taxes paid to nonresident aliens. How to amend tax returns 972, Consent dividends. How to amend tax returns SS-4, U. How to amend tax returns S. How to amend tax returns Taxpayer Identification Numbers SS-5, U. How to amend tax returns S. How to amend tax returns Taxpayer Identification Numbers W-2, Reporting requirements for wages and withheld taxes paid to nonresident aliens. How to amend tax returns , Form W-2. How to amend tax returns W-4, Alternate withholding procedure. How to amend tax returns , Form W-4, Employee's Withholding Allowance Certificate. How to amend tax returns , Withholding exemptions. How to amend tax returns , Special instructions for Form W-4. 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