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Income Tax Forms 2011

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Income Tax Forms 2011

Income tax forms 2011 7. Income tax forms 2011   Ship Passenger Tax Table of Contents A tax of $3 per passenger is imposed on certain ship voyages, as explained later under Taxable situations. Income tax forms 2011 The tax is imposed only once for each passenger, either at the time of first embarkation or disembarkation in the United States. Income tax forms 2011 The person providing the voyage (the operator of the vessel) is liable for the tax. Income tax forms 2011 Voyage. Income tax forms 2011   A voyage is the vessel's journey that includes the outward and homeward trips or passages. Income tax forms 2011 The voyage starts when the vessel begins to load passengers and continues until the vessel has completed at least one outward and one homeward passage. Income tax forms 2011 The tax may be imposed even if a passenger does not make both an outward and a homeward passage as long as the voyage begins or ends in the United States. Income tax forms 2011 Passenger. Income tax forms 2011   A passenger is an individual carried on the vessel other than the Master or a crew member or other individual engaged in the business of the vessel or its owners. Income tax forms 2011 Example 1. Income tax forms 2011 John Smith works as a guest lecturer. Income tax forms 2011 The cruise line hired him for the benefit of the passengers. Income tax forms 2011 Therefore, he is engaged in the business of the vessel and is not a passenger. Income tax forms 2011 Example 2. Income tax forms 2011 Marian Green is a travel agent. Income tax forms 2011 She is taking the cruise as a promotional trip to determine if she wants to offer it to her clients. Income tax forms 2011 She is a passenger. Income tax forms 2011 Taxable situations. Income tax forms 2011   There are two taxable situations. Income tax forms 2011 The first situation involves voyages on commercial passenger vessels extending over one or more nights. Income tax forms 2011 A voyage extends over one or more nights if it extends for more than 24 hours. Income tax forms 2011 A passenger vessel is any vessel with stateroom or berth accommodations for more than 16 passengers. Income tax forms 2011   The second situation involves voyages on a commercial vessel transporting passengers engaged in gambling on the vessel beyond the territorial waters of the United States. Income tax forms 2011 Territorial waters of the United States are those waters within the international boundary line between the United States and any contiguous foreign country or within 3 nautical miles (3. Income tax forms 2011 45 statute miles) from low tide on the coastline. Income tax forms 2011 If passengers participate as players in any policy game or other lottery, or any other game of chance for money or other thing of value that the owner or operator of the vessel (or their employee, agent, or franchisee) conducts, sponsors, or operates, the voyage is subject to the ship passenger tax. Income tax forms 2011 The tax applies regardless of the duration of the voyage. Income tax forms 2011 A casual, friendly game of chance with other passengers that is not conducted, sponsored, or operated by the owner or operator is not gambling for determining if the voyage is subject to the ship passenger tax. Income tax forms 2011 Exemptions. Income tax forms 2011   The tax does not apply when a vessel is on a voyage of less than 12 hours between 2 points in the United States or if a vessel is owned or operated by a state or local government. Income tax forms 2011 Prev  Up  Next   Home   More Online Publications
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The Income Tax Forms 2011

Income tax forms 2011 15. Income tax forms 2011   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. Income tax forms 2011 . Income tax forms 2011  For tax years beginning in 2013, you may be subject to Net Investment Income Tax (NIIT). Income tax forms 2011 NIIT is a 3. Income tax forms 2011 8% tax on the lesser of net investment income or the excess of your modified adjusted gross income (MAGI) over the threshold amount. Income tax forms 2011 NIIT may need to be included when calculating your estimated tax. Income tax forms 2011 For more information, see Publication 505,Tax Withholding and Estimated Tax. Income tax forms 2011 Additional Medicare Tax. Income tax forms 2011  For tax years beginning in 2013, a 0. Income tax forms 2011 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. Income tax forms 2011 You may need to include this amount when figuring your estimated tax. Income tax forms 2011 For more information, see Publication 505. Income tax forms 2011 Introduction Estimated tax is the method used to pay tax on income that is not subject to withholding. Income tax forms 2011 See Publication 505 for the general rules and requirements for paying estimated tax. Income tax forms 2011 If you are a qualified farmer, defined below, you are subject to the special rules covered in this chapter for paying estimated tax. Income tax forms 2011 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. Income tax forms 2011 S. Income tax forms 2011 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. Income tax forms 2011 Special Estimated Tax Rules for Qualified Farmers Special rules apply to the payment of estimated tax by individuals who are qualified farmers. Income tax forms 2011 If you are not a qualified farmer as defined next, see Publication 505 for the estimated tax rules that apply. Income tax forms 2011 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. Income tax forms 2011 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. Income tax forms 2011 See also Percentage From Farming , later, for information on how to determine the percentage of your gross income from farming. Income tax forms 2011 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. Income tax forms 2011 On a joint return, you must add your spouse's gross income to your gross income. Income tax forms 2011 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. Income tax forms 2011 Wages, salaries, tips, etc. Income tax forms 2011 Taxable interest. Income tax forms 2011 Ordinary dividends. Income tax forms 2011 Taxable refunds, credits, or offsets of state and local income taxes. Income tax forms 2011 Alimony. Income tax forms 2011 Gross business income from Schedule C (Form 1040). Income tax forms 2011 Gross business receipts from Schedule C-EZ (Form 1040). Income tax forms 2011 Capital gains from Schedule D (Form 1040). Income tax forms 2011 Losses are not netted against gains. Income tax forms 2011 Gains on sales of business property. Income tax forms 2011 Taxable IRA distributions, pensions, annuities, and social security benefits. Income tax forms 2011 Gross rental income from Schedule E (Form 1040). Income tax forms 2011 Gross royalty income from Schedule E (Form 1040). Income tax forms 2011 Taxable net income from an estate or trust reported on Schedule E (Form 1040). Income tax forms 2011 Income from a Real Estate Mortgage Investment Conduit reported on Schedule E (Form 1040). Income tax forms 2011 Gross farm rental income from Form 4835. Income tax forms 2011 Gross farm income from Schedule F (Form 1040). Income tax forms 2011 Your distributive share of gross income from a partnership, or limited liability company treated as a partnership, from Schedule K-1 (Form 1065). Income tax forms 2011 Your pro rata share of gross income from an S corporation, from Schedule K-1 (Form 1120S). Income tax forms 2011 Unemployment compensation. Income tax forms 2011 Other income not included with any of the items listed above. Income tax forms 2011 Gross Income From Farming Gross income from farming is income from cultivating the soil or raising agricultural commodities. Income tax forms 2011 It includes the following amounts. Income tax forms 2011 Income from operating a stock, dairy, poultry, bee, fruit, or truck farm. Income tax forms 2011 Income from a plantation, ranch, nursery, range, orchard, or oyster bed. Income tax forms 2011 Crop shares for the use of your land. Income tax forms 2011 Gains from sales of draft, breeding, dairy, or sporting livestock. Income tax forms 2011 Gross income from farming is the total of the following amounts from your tax return. Income tax forms 2011 Gross farm income from Schedule F (Form 1040). Income tax forms 2011 Gross farm rental income from Form 4835. Income tax forms 2011 Gross farm income from Schedule E (Form 1040), Parts II and III. Income tax forms 2011 Gains from the sale of livestock used for draft, breeding, sport, or dairy purposes reported on Form 4797. Income tax forms 2011 For more information about income from farming, see chapter 3. Income tax forms 2011 Farm income does not include any of the following: Wages you receive as a farm employee. Income tax forms 2011 Income you receive from contract grain harvesting and hauling with workers and machines you furnish. Income tax forms 2011 Gains you receive from the sale of farm land and depreciable farm equipment. Income tax forms 2011 Percentage From Farming Figure your gross income from all sources, discussed earlier. Income tax forms 2011 Then figure your gross income from farming, discussed earlier. Income tax forms 2011 Divide your farm gross income by your total gross income to determine the percentage of gross income from farming. Income tax forms 2011 Example 1. Income tax forms 2011 Jane Smith had the following total gross income and farm gross income amounts in 2013. Income tax forms 2011 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). Income tax forms 2011 However, that loss is not netted against the gain to figure Ms. Income tax forms 2011 Smith's total gross income or her gross farm income. Income tax forms 2011 Her gross farm income is 64% of her total gross income ($80,000 ÷ $125,000 = 0. Income tax forms 2011 64). Income tax forms 2011 Special Rules for Qualified Farmers The following special estimated tax rules apply if you are a qualified farmer for 2013. Income tax forms 2011 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. Income tax forms 2011 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% (. Income tax forms 2011 6667) of the total tax shown on your 2013 tax return or 100% of the total tax shown on your 2012 return. Income tax forms 2011 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. Income tax forms 2011 See Required Annual Payment , next, for details. Income tax forms 2011 Figure 15-1 presents an overview of the special estimated tax rules that apply to qualified farmers. Income tax forms 2011 Example 2. Income tax forms 2011 Assume the same fact as in Example 1. Income tax forms 2011 Ms. Income tax forms 2011 Smith's gross farm income is only 64% of her total income. Income tax forms 2011 Therefore, based on her 2013 income, she does not qualify to use the special estimated tax rules for qualified farmers. Income tax forms 2011 However, she does qualify if at least two-thirds of her 2012 gross income was from farming. Income tax forms 2011 Example 3. Income tax forms 2011 Assume the same facts as in Example 1 except that Ms. Income tax forms 2011 Smith's farm income from Schedule F was $90,000 instead of $75,000. Income tax forms 2011 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). Income tax forms 2011 She qualifies to use the special estimated tax rules for qualified farmers, since 67. Income tax forms 2011 9% (at least two-thirds) of her gross income is from farming ($95,000 ÷ $140,000 = . Income tax forms 2011 679). Income tax forms 2011 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. Income tax forms 2011 Apply the following special rules for qualified farmers to the worksheet. Income tax forms 2011 On line 14a, multiply line 13c by 662/3% (. Income tax forms 2011 6667). Income tax forms 2011 On line 14b, enter 100% of the tax shown on your 2012 tax return regardless of the amount of your adjusted gross income. Income tax forms 2011 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. Income tax forms 2011 For more information, see chapter 4 of Publication 505. Income tax forms 2011 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. Income tax forms 2011 Use Form 2210-F, Underpayment of Estimated Tax by Farmers and Fishermen, to determine if you owe a penalty. Income tax forms 2011 See the instructions for Form 2210-F. Income tax forms 2011 Figure 15-1. Income tax forms 2011 Estimated Tax for Farmers Please click here for the text description of the image. Income tax forms 2011 Figure 2–A If you receive a penalty notice, do not ignore it, even if you think it is in error. Income tax forms 2011 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. Income tax forms 2011 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. Income tax forms 2011 Include a computation similar to the one in Example 1 (earlier), showing that you met the gross income from farming requirement. Income tax forms 2011 Prev  Up  Next   Home   More Online Publications