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Indiana State Tax Forms 2011

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Indiana State Tax Forms 2011

Indiana state tax forms 2011 6. Indiana state tax forms 2011   Basis of Assets Table of Contents Introduction Topics - This chapter discusses: Useful Items - You may want to see: Cost BasisReal Property Allocating the Basis Uniform Capitalization Rules Adjusted BasisIncreases to Basis Decreases to Basis Basis Other Than CostTaxable Exchanges Involuntary Conversions Nontaxable Exchanges Property Received as a Gift Property Transferred From a Spouse Inherited Property Property Distributed From a Partnership or Corporation Introduction Your basis is the amount of your investment in property for tax purposes. Indiana state tax forms 2011 Use basis to figure the gain or loss on the sale, exchange, or other disposition of property. Indiana state tax forms 2011 Also use basis to figure depreciation, amortization, depletion, and casualty losses. Indiana state tax forms 2011 If you use property for both business or investment purposes and for personal purposes, you must allocate the basis based on the use. Indiana state tax forms 2011 Only the basis allocated to the business or investment use of the property can be depreciated. Indiana state tax forms 2011 Your original basis in property is adjusted (increased or decreased) by certain events. Indiana state tax forms 2011 For example, if you make improvements to the property, increase your basis. Indiana state tax forms 2011 If you take deductions for depreciation, or casualty losses, or claim certain credits, reduce your basis. Indiana state tax forms 2011 Keep accurate records of all items that affect the basis of your assets. Indiana state tax forms 2011 For information on keeping records, see chapter 1. Indiana state tax forms 2011 Topics - This chapter discusses: Cost basis Adjusted basis Basis other than cost Useful Items - You may want to see: Publication 535 Business Expenses 544 Sales and Other Dispositions of Assets 551 Basis of Assets 946 How To Depreciate Property See chapter 16 for information about getting publications and forms. Indiana state tax forms 2011 Cost Basis The basis of property you buy is usually its cost. Indiana state tax forms 2011 Cost is the amount you pay in cash, debt obligations, other property, or services. Indiana state tax forms 2011 Your cost includes amounts you pay for sales tax, freight, installation, and testing. Indiana state tax forms 2011 The basis of real estate and business assets will include other items, discussed later. Indiana state tax forms 2011 Basis generally does not include interest payments. Indiana state tax forms 2011 However, see Carrying charges and Capitalized interest in chapter 4 of Publication 535. Indiana state tax forms 2011 You also may have to capitalize (add to basis) certain other costs related to buying or producing property. Indiana state tax forms 2011 Under the uniform capitalization rules, discussed later, you may have to capitalize direct costs and certain indirect costs of producing property. Indiana state tax forms 2011 Loans with low or no interest. Indiana state tax forms 2011   If you buy property on a time-payment plan that charges little or no interest, the basis of your property is your stated purchase price minus the amount considered to be unstated interest. Indiana state tax forms 2011 You generally have unstated interest if your interest rate is less than the applicable federal rate. Indiana state tax forms 2011 See the discussion of unstated interest in Publication 537, Installment Sales. Indiana state tax forms 2011 Real Property Real property, also called real estate, is land and generally anything built on, growing on, or attached to land. Indiana state tax forms 2011 If you buy real property, certain fees and other expenses you pay are part of your cost basis in the property. Indiana state tax forms 2011 Some of these expenses are discussed next. Indiana state tax forms 2011 Lump sum purchase. Indiana state tax forms 2011   If you buy improvements, such as buildings, and the land on which they stand for a lump sum, allocate your cost basis between the land and improvements. Indiana state tax forms 2011 Allocate the cost basis according to the respective fair market values (FMVs) of the land and improvements at the time of purchase. Indiana state tax forms 2011 Figure the basis of each asset by multiplying the lump sum by a fraction. Indiana state tax forms 2011 The numerator is the FMV of that asset and the denominator is the FMV of the whole property at the time of purchase. Indiana state tax forms 2011 Fair market value (FMV). Indiana state tax forms 2011   FMV is the price at which property would change hands between a willing buyer and a willing seller, neither having to buy or sell, and both having reasonable knowledge of all necessary facts. Indiana state tax forms 2011 Sales of similar property on or about the same date may help in figuring the FMV of the property. Indiana state tax forms 2011 If you are not certain of the FMV of the land and improvements, you can allocate the basis according to their assessed values for real estate tax purposes. Indiana state tax forms 2011 Real estate taxes. Indiana state tax forms 2011   If you pay the real estate taxes the seller owed on real property you bought, and the seller did not reimburse you, treat those taxes as part of your basis. Indiana state tax forms 2011   If you reimburse the seller for taxes the seller paid for you, you generally can deduct that amount as a tax expense. Indiana state tax forms 2011 Whether or not you reimburse the seller, do not include that amount in the basis of your property. Indiana state tax forms 2011 Settlement costs. Indiana state tax forms 2011   Your basis includes the settlement fees and closing costs for buying the property. Indiana state tax forms 2011 See Publication 551 for a detailed list of items you can and cannot include in basis. Indiana state tax forms 2011   Do not include fees and costs for getting a loan on the property. Indiana state tax forms 2011 Also, do not include amounts placed in escrow for the future payment of items such as taxes and insurance. Indiana state tax forms 2011 Points. Indiana state tax forms 2011   If you pay points to get a loan (including a mortgage, second mortgage, or line-of-credit), do not add the points to the basis of the related property. Indiana state tax forms 2011 You may be able to deduct the points currently or over the term of the loan. Indiana state tax forms 2011 For more information about deducting points, see Points in chapter 4 of Publication 535. Indiana state tax forms 2011 Assumption of a mortgage. Indiana state tax forms 2011   If you buy property and assume (or buy the property subject to) an existing mortgage, your basis includes the amount you pay for the property plus the amount you owe on the mortgage. Indiana state tax forms 2011 Example. Indiana state tax forms 2011 If you buy a farm for $100,000 cash and assume a mortgage of $400,000, your basis is $500,000. Indiana state tax forms 2011 Constructing assets. Indiana state tax forms 2011   If you build property or have assets built for you, your expenses for this construction are part of your basis. Indiana state tax forms 2011 Some of these expenses include the following costs: Land, Labor and materials, Architect's fees, Building permit charges, Payments to contractors, Payments for rental equipment, and Inspection fees. Indiana state tax forms 2011   In addition, if you use your own employees, farm materials, and equipment to build an asset, do not deduct the following expenses. Indiana state tax forms 2011 You must capitalize them (include them in the asset's basis). Indiana state tax forms 2011 Employee wages paid for the construction work, reduced by any employment credits allowed. Indiana state tax forms 2011 Depreciation on equipment you own while it is used in the construction. Indiana state tax forms 2011 Operating and maintenance costs for equipment used in the construction. Indiana state tax forms 2011 The cost of business supplies and materials used in the construction. Indiana state tax forms 2011    Do not include the value of your own labor, or any other labor you did not pay for, in the basis of any property you construct. Indiana state tax forms 2011 Allocating the Basis In some instances, the rules for determining basis apply to a group of assets acquired in the same transaction or to property that consists of separate items. Indiana state tax forms 2011 To determine the basis of these assets or separate items, there must be an allocation of basis. Indiana state tax forms 2011 Group of assets acquired. Indiana state tax forms 2011   If you buy multiple assets for a lump sum, allocate the amount you pay among the assets. Indiana state tax forms 2011 Use this allocation to figure your basis for depreciation and gain or loss on a later disposition of any of these assets. Indiana state tax forms 2011 You and the seller may agree in the sales contract to a specific allocation of the purchase price among the assets. Indiana state tax forms 2011 If this allocation is based on the value of each asset and you and the seller have adverse tax interests, the allocation generally will be accepted. Indiana state tax forms 2011 Farming business acquired. Indiana state tax forms 2011   If you buy a group of assets that makes up a farming business, there are special rules you must use to allocate the purchase price among the assets. Indiana state tax forms 2011 Generally, reduce the purchase price by any cash received. Indiana state tax forms 2011 Allocate the remaining purchase price to the other business assets received in proportion to (but not more than) their FMV and in a certain order. Indiana state tax forms 2011 See Trade or Business Acquired under Allocating the Basis in Publication 551 for more information. Indiana state tax forms 2011 Transplanted embryo. Indiana state tax forms 2011   If you buy a cow that is pregnant with a transplanted embryo, allocate to the basis of the cow the part of the purchase price equal to the FMV of the cow without the implant. Indiana state tax forms 2011 Allocate the rest of the purchase price to the basis of the calf. Indiana state tax forms 2011 Neither the cost allocated to the cow nor the cost allocated to the calf is deductible as a current business expense. Indiana state tax forms 2011 Uniform Capitalization Rules Under the uniform capitalization rules, you must include certain direct and indirect costs in the basis of property you produce or in your inventory costs, rather than claim them as a current deduction. Indiana state tax forms 2011 You recover these costs through depreciation, amortization, or cost of goods sold when you use, sell, or otherwise dispose of the property. Indiana state tax forms 2011 Generally, you are subject to the uniform capitalization rules if you do any of the following: Produce real or tangible personal property, or Acquire property for resale. Indiana state tax forms 2011 However, this rule does not apply to personal property if your average annual gross receipts for the 3-tax-year period ending with the year preceding the current tax year are $10 million or less. Indiana state tax forms 2011 You produce property if you construct, build, install, manufacture, develop, improve, or create the property. Indiana state tax forms 2011 You are not subject to the uniform capitalization rules if the property is produced for personal use. Indiana state tax forms 2011 In a farming business, you produce property if you raise or grow any agricultural or horticultural commodity, including plants and animals. Indiana state tax forms 2011 Plants. Indiana state tax forms 2011   A plant produced in a farming business includes the following items: A fruit, nut, or other crop-bearing tree; An ornamental tree; A vine; A bush; Sod; and The crop or yield of a plant that will have more than one crop or yield. Indiana state tax forms 2011 Animals. Indiana state tax forms 2011   An animal produced in a farming business includes any stock, poultry or other bird, and fish or other sea life. Indiana state tax forms 2011 The direct and indirect costs of producing plants or animals include preparatory costs and preproductive period costs. Indiana state tax forms 2011 Preparatory costs include the acquisition costs of the seed, seedling, plant, or animal. Indiana state tax forms 2011 For plants, preproductive period costs include the costs of items such as irrigation, pruning, frost protection, spraying, and harvesting. Indiana state tax forms 2011 For animals, preproductive period costs include the costs of items such as feed, maintaining pasture or pen areas, breeding, veterinary services, and bedding. Indiana state tax forms 2011 Exceptions. Indiana state tax forms 2011   In a farming business, the uniform capitalization rules do not apply to: Any animal, Any plant with a preproductive period of 2 years or less, or Any costs of replanting certain plants lost or damaged due to casualty. Indiana state tax forms 2011   Exceptions (1) and (2) do not apply to a corporation, partnership, or tax shelter required to use an accrual method of accounting. Indiana state tax forms 2011 See Accrual Method Required under Accounting Methods in chapter 2. Indiana state tax forms 2011   In addition, you can elect not to use the uniform capitalization rules for plants with a preproductive period of more than 2 years. Indiana state tax forms 2011 If you make this election, special rules apply. Indiana state tax forms 2011 This election cannot be made by a corporation, partnership, or tax shelter required to use an accrual method of accounting. Indiana state tax forms 2011 This election also does not apply to any costs incurred for the planting, cultivation, maintenance, or development of any citrus or almond grove (or any part thereof) within the first 4 years the trees were planted. Indiana state tax forms 2011    If you elect not to use the uniform capitalization rules, you must use the alternative depreciation system for all property used in any of your farming businesses and placed in service in any tax year during which the election is in effect. Indiana state tax forms 2011 See chapter 7, for additional information on depreciation. Indiana state tax forms 2011 Example. Indiana state tax forms 2011 You grow trees that have a preproductive period of more than 2 years. Indiana state tax forms 2011 The trees produce an annual crop. Indiana state tax forms 2011 You are an individual and the uniform capitalization rules apply to your farming business. Indiana state tax forms 2011 You must capitalize the direct costs and an allocable part of indirect costs incurred due to the production of the trees. Indiana state tax forms 2011 You are not required to capitalize the costs of producing the annual crop because its preproductive period is 2 years or less. Indiana state tax forms 2011 Preproductive period of more than 2 years. Indiana state tax forms 2011   The preproductive period of plants grown in commercial quantities in the United States is based on their nationwide weighted average preproductive period. Indiana state tax forms 2011 Plants producing the crops or yields shown in Table 6-1 have a nationwide weighted average preproductive period of more than 2 years. Indiana state tax forms 2011 Other plants (not shown in Table 6-1) may also have a nationwide weighted average preproductive period of more than 2 years. Indiana state tax forms 2011 More information. Indiana state tax forms 2011   For more information on the uniform capitalization rules that apply to property produced in a farming business, see Regulations section 1. Indiana state tax forms 2011 263A-4. Indiana state tax forms 2011 Table 6-1. Indiana state tax forms 2011 Plants With a Preproductive Period of More Than 2 Years Plants producing the following crops or yields have a nationwide weighted average preproductive period of more than 2 years. Indiana state tax forms 2011 Almonds Apples Apricots Avocados Blueberries Cherries Chestnuts Coffee beans Currants Dates Figs Grapefruit Grapes Guavas Kiwifruit Kumquats Lemons Limes Macadamia nuts Mangoes Nectarines Olives Oranges Peaches Pears Pecans Persimmons Pistachio nuts Plums Pomegranates Prunes Tangelos Tangerines Tangors Walnuts Adjusted Basis Before figuring gain or loss on a sale, exchange, or other disposition of property or figuring allowable depreciation, depletion, or amortization, you must usually make certain adjustments to the cost basis or basis other than cost (discussed later) of the property. Indiana state tax forms 2011 The adjustments to the original basis are increases or decreases to the cost basis or other basis which result in the adjusted basis of the property. Indiana state tax forms 2011 Increases to Basis Increase the basis of any property by all items properly added to a capital account. Indiana state tax forms 2011 These include the cost of any improvements having a useful life of more than 1 year. Indiana state tax forms 2011 The following costs increase the basis of property. Indiana state tax forms 2011 The cost of extending utility service lines to property. Indiana state tax forms 2011 Legal fees, such as the cost of defending and perfecting title. Indiana state tax forms 2011 Legal fees for seeking a decrease in an assessment levied against property to pay for local improvements. Indiana state tax forms 2011 Assessments for items such as paving roads and building ditches that increase the value of the property assessed. Indiana state tax forms 2011 Do not deduct these expenses as taxes. Indiana state tax forms 2011 However, you can deduct as taxes amounts assessed for maintenance or repairs, or for meeting interest charges related to the improvements. Indiana state tax forms 2011 If you make additions or improvements to business property, depreciate the basis of each addition or improvement as separate depreciable property using the rules that would apply to the original property if you had placed it in service at the same time you placed the addition or improvement in service. Indiana state tax forms 2011 See chapter 7. Indiana state tax forms 2011 Deducting vs. Indiana state tax forms 2011 capitalizing costs. Indiana state tax forms 2011   Do not add to your basis costs you can deduct as current expenses. Indiana state tax forms 2011 For example, amounts paid for incidental repairs or maintenance are deductible as business expenses and are not added to basis. Indiana state tax forms 2011 However, you can elect either to deduct or to capitalize certain other costs. Indiana state tax forms 2011 See chapter 7 in Publication 535. Indiana state tax forms 2011 Decreases to Basis The following are some items that reduce the basis of property. Indiana state tax forms 2011 Section 179 deduction. Indiana state tax forms 2011 Deductions previously allowed or allowable for amortization, depreciation, and depletion. Indiana state tax forms 2011 Alternative motor vehicle credit. Indiana state tax forms 2011 See Form 8910. Indiana state tax forms 2011 Alternative fuel vehicle refueling property credit. Indiana state tax forms 2011 See Form 8911. Indiana state tax forms 2011 Residential energy efficient property credits. Indiana state tax forms 2011 See Form 5695. Indiana state tax forms 2011 Investment credit (part or all) taken. Indiana state tax forms 2011 Casualty and theft losses and insurance reimbursements. Indiana state tax forms 2011 Payments you receive for granting an easement. Indiana state tax forms 2011 Exclusion from income of subsidies for energy conservation measures. Indiana state tax forms 2011 Certain canceled debt excluded from income. Indiana state tax forms 2011 Rebates from a manufacturer or seller. Indiana state tax forms 2011 Patronage dividends received from a cooperative association as a result of a purchase of property. Indiana state tax forms 2011 See Patronage Dividends in chapter 3. Indiana state tax forms 2011 Gas-guzzler tax. Indiana state tax forms 2011 See Form 6197. Indiana state tax forms 2011 Some of these items are discussed next. Indiana state tax forms 2011 For a more detailed list of items that decrease basis, see section 1016 of the Internal Revenue Code and Publication 551. Indiana state tax forms 2011 Depreciation and section 179 deduction. Indiana state tax forms 2011   The adjustments you must make to the basis of the property if you take the section 179 deduction or depreciate the property are explained next. Indiana state tax forms 2011 For more information on these deductions, see chapter 7. Indiana state tax forms 2011 Section 179 deduction. Indiana state tax forms 2011   If you take the section 179 expense deduction for all or part of the cost of qualifying business property, decrease the basis of the property by the deduction. Indiana state tax forms 2011 Depreciation. Indiana state tax forms 2011   Decrease the basis of property by the depreciation you deducted or could have deducted on your tax returns under the method of depreciation you chose. Indiana state tax forms 2011 If you took less depreciation than you could have under the method chosen, decrease the basis by the amount you could have taken under that method. Indiana state tax forms 2011 If you did not take a depreciation deduction, reduce the basis by the full amount of the depreciation you could have taken. Indiana state tax forms 2011   If you deducted more depreciation than you should have, decrease your basis by the amount you should have deducted plus the part of the excess depreciation you deducted that actually reduced your tax liability for any year. Indiana state tax forms 2011   See chapter 7 for information on figuring the depreciation you should have claimed. Indiana state tax forms 2011   In decreasing your basis for depreciation, take into account the amount deducted on your tax returns as depreciation and any depreciation you must capitalize under the uniform capitalization rules. Indiana state tax forms 2011 Casualty and theft losses. Indiana state tax forms 2011   If you have a casualty or theft loss, decrease the basis of the property by any insurance or other reimbursement. Indiana state tax forms 2011 Also, decrease it by any deductible loss not covered by insurance. Indiana state tax forms 2011 See chapter 11 for information about figuring your casualty or theft loss. Indiana state tax forms 2011   You must increase your basis in the property by the amount you spend on clean-up costs (such as debris removal) and repairs that restore the property to its pre-casualty condition. Indiana state tax forms 2011 To make this determination, compare the repaired property to the property before the casualty. Indiana state tax forms 2011 Easements. Indiana state tax forms 2011   The amount you receive for granting an easement is usually considered to be proceeds from the sale of an interest in the real property. Indiana state tax forms 2011 It reduces the basis of the affected part of the property. Indiana state tax forms 2011 If the amount received is more than the basis of the part of the property affected by the easement, reduce your basis in that part to zero and treat the excess as a recognized gain. Indiana state tax forms 2011 See Easements and rights-of-way in chapter 3. Indiana state tax forms 2011 Exclusion from income of subsidies for energy conservation measures. Indiana state tax forms 2011   You can exclude from gross income any subsidy you received from a public utility company for the purchase or installation of an energy conservation measure for a dwelling unit. Indiana state tax forms 2011 Reduce the basis of the property by the excluded amount. Indiana state tax forms 2011 Canceled debt excluded from income. Indiana state tax forms 2011   If a debt you owe is canceled or forgiven, other than as a gift or bequest, you generally must include the canceled amount in your gross income for tax purposes. Indiana state tax forms 2011 A debt includes any indebtedness for which you are liable or which attaches to property you hold. Indiana state tax forms 2011   You can exclude your canceled debt from income if the debt is any of the following. Indiana state tax forms 2011 Debt canceled in a bankruptcy case or when you are insolvent. Indiana state tax forms 2011 Qualified farm debt. Indiana state tax forms 2011 Qualified real property business debt (provided you are not a C corporation). Indiana state tax forms 2011 Qualified principal residence indebtedness. Indiana state tax forms 2011 Discharge of certain indebtedness of a qualified individual because of Midwestern disasters. Indiana state tax forms 2011 If you exclude canceled debt described in (1) or (2), you may have to reduce the basis of your depreciable and nondepreciable property. Indiana state tax forms 2011 If you exclude canceled debt described in (3), you must only reduce the basis of your depreciable property by the excluded amount. Indiana state tax forms 2011   For more information about canceled debt in a bankruptcy case, see Publication 908, Bankruptcy Tax Guide. Indiana state tax forms 2011 For more information about insolvency and canceled debt that is qualified farm debt or qualified principal residence indebtedness, see chapter 3. Indiana state tax forms 2011 For more information about qualified real property business debt, see Publication 334, Tax Guide for Small Business. Indiana state tax forms 2011 For more information about canceled debt in Midwestern disaster areas, see Publication 4492-B, Information for Affected Taxpayers in the Midwestern Disaster Areas. Indiana state tax forms 2011 Basis Other Than Cost There are times when you cannot use cost as basis. Indiana state tax forms 2011 In these situations, the fair market value or the adjusted basis of property may be used. Indiana state tax forms 2011 Examples are discussed next. Indiana state tax forms 2011 Property changed from personal to business or rental use. Indiana state tax forms 2011   When you hold property for personal use and then change it to business use or use it to produce rent, you must figure its basis for depreciation. Indiana state tax forms 2011 An example of changing property from personal to business use would be changing the use of your pickup truck that you originally purchased for your personal use to use in your farming business. Indiana state tax forms 2011   The basis for depreciation is the lesser of: The FMV of the property on the date of the change, or Your adjusted basis on the date of the change. Indiana state tax forms 2011   If you later sell or dispose of this property, the basis you use will depend on whether you are figuring a gain or loss. Indiana state tax forms 2011 The basis for figuring a gain is your adjusted basis in the property when you sell the property. Indiana state tax forms 2011 Figure the basis for a loss starting with the smaller of your adjusted basis or the FMV of the property at the time of the change to business or rental use. Indiana state tax forms 2011 Then make adjustments (increases and decreases) for the period after the change in the property's use, as discussed earlier under Adjusted Basis . Indiana state tax forms 2011 Property received for services. Indiana state tax forms 2011   If you receive property for services, include the property's FMV in income. Indiana state tax forms 2011 The amount you include in income becomes your basis. Indiana state tax forms 2011 If the services were performed for a price agreed on beforehand, it will be accepted as the FMV of the property if there is no evidence to the contrary. Indiana state tax forms 2011 Example. Indiana state tax forms 2011 George Smith is an accountant and also operates a farming business. Indiana state tax forms 2011 George agreed to do some accounting work for his neighbor in exchange for a dairy cow. Indiana state tax forms 2011 The accounting work and the cow are each worth $1,500. Indiana state tax forms 2011 George must include $1,500 in income for his accounting services. Indiana state tax forms 2011 George's basis in the cow is $1,500. Indiana state tax forms 2011 Taxable Exchanges A taxable exchange is one in which the gain is taxable, or the loss is deductible. Indiana state tax forms 2011 A taxable gain or deductible loss also is known as a recognized gain or loss. Indiana state tax forms 2011 A taxable exchange occurs when you receive cash or get property that is not similar or related in use to the property exchanged. Indiana state tax forms 2011 If you receive property in exchange for other property in a taxable exchange, the basis of the property you receive is usually its FMV at the time of the exchange. Indiana state tax forms 2011 Example. Indiana state tax forms 2011 You trade a tract of farmland with an adjusted basis of $2,000 for a tractor that has an FMV of $6,000. Indiana state tax forms 2011 You must report a taxable gain of $4,000 for the land. Indiana state tax forms 2011 The tractor has a basis of $6,000. Indiana state tax forms 2011 Involuntary Conversions If you receive property as a result of an involuntary conversion, such as a casualty, theft, or condemnation, figure the basis of the replacement property you receive using the basis of the converted property. Indiana state tax forms 2011 Similar or related property. Indiana state tax forms 2011   If the replacement property is similar or related in service or use to the converted property, the replacement property's basis is the same as the old property's basis on the date of the conversion. Indiana state tax forms 2011 However, make the following adjustments. Indiana state tax forms 2011 Decrease the basis by the following amounts. Indiana state tax forms 2011 Any loss you recognize on the involuntary conversion. Indiana state tax forms 2011 Any money you receive that you do not spend on similar property. Indiana state tax forms 2011 Increase the basis by the following amounts. Indiana state tax forms 2011 Any gain you recognize on the involuntary conversion. Indiana state tax forms 2011 Any cost of acquiring the replacement property. Indiana state tax forms 2011 Money or property not similar or related. Indiana state tax forms 2011   If you receive money or property not similar or related in service or use to the converted property and you buy replacement property similar or related in service or use to the converted property, the basis of the replacement property is its cost decreased by the gain not recognized on the involuntary conversion. Indiana state tax forms 2011 Allocating the basis. Indiana state tax forms 2011   If you buy more than one piece of replacement property, allocate your basis among the properties based on their respective costs. Indiana state tax forms 2011 Basis for depreciation. Indiana state tax forms 2011   Special rules apply in determining and depreciating the basis of MACRS property acquired in an involuntary conversion. Indiana state tax forms 2011 For information, see Figuring the Deduction for Property Acquired in a Nontaxable Exchange under Figuring Depreciation Under MACRS in chapter 7. Indiana state tax forms 2011 For more information about involuntary conversions, see chapter 11. Indiana state tax forms 2011 Nontaxable Exchanges A nontaxable exchange is an exchange in which you are not taxed on any gain and you cannot deduct any loss. Indiana state tax forms 2011 A nontaxable gain or loss also is known as an unrecognized gain or loss. Indiana state tax forms 2011 If you receive property in a nontaxable exchange, its basis is usually the same as the basis of the property you transferred. Indiana state tax forms 2011 Like-Kind Exchanges The exchange of property for the same kind of property is the most common type of nontaxable exchange. Indiana state tax forms 2011 For an exchange to qualify as a like-kind exchange, you must hold for business or investment purposes both the property you transfer and the property you receive. Indiana state tax forms 2011 There must also be an exchange of like-kind property. Indiana state tax forms 2011 For more information, see Like-Kind Exchanges in  chapter 8. Indiana state tax forms 2011 The basis of the property you receive generally is the same as the adjusted basis of the property you gave up. Indiana state tax forms 2011 Example 1. Indiana state tax forms 2011 You traded a truck you used in your farming business for a new smaller truck to use in farming. Indiana state tax forms 2011 The adjusted basis of the old truck was $10,000. Indiana state tax forms 2011 The FMV of the new truck is $30,000. Indiana state tax forms 2011 Because this is a nontaxable exchange, you do not recognize any gain, and your basis in the new truck is $10,000, the same as the adjusted basis of the truck you traded. Indiana state tax forms 2011 Example 2. Indiana state tax forms 2011 You trade a field cultivator (adjusted basis of $8,000) for a planter (FMV of $9,000). Indiana state tax forms 2011 You use both the field cultivator and the planter in your farming business. Indiana state tax forms 2011 The basis of the planter you receive is $8,000, the same as the field cultivator traded Exchange expenses. Indiana state tax forms 2011   Exchange expenses generally are the closing costs that you pay. Indiana state tax forms 2011 They include such items as brokerage commissions, attorney fees, and deed preparation fees. Indiana state tax forms 2011 Add them to the basis of the like-kind property you receive. Indiana state tax forms 2011 Property plus cash. Indiana state tax forms 2011   If you trade property in a like-kind exchange and also pay money, the basis of the property you receive is the adjusted basis of the property you gave up plus the money you paid. Indiana state tax forms 2011 Example. Indiana state tax forms 2011 You trade in a truck (adjusted basis of $3,000) for another truck (FMV of $7,500) and pay $4,000. Indiana state tax forms 2011 Your basis in the new truck is $7,000 (the $3,000 adjusted basis of the old truck plus the $4,000 cash). Indiana state tax forms 2011 Special rules for related persons. Indiana state tax forms 2011   If a like-kind exchange takes place directly or indirectly between related persons and either party disposes of the property within 2 years after the exchange, the exchange no longer qualifies for like-kind exchange treatment. Indiana state tax forms 2011 Each person must report any gain or loss not recognized on the original exchange unless the loss is not deductible under the related party rules. Indiana state tax forms 2011 Each person reports it on the tax return filed for the year in which the later disposition occurred. Indiana state tax forms 2011 If this rule applies, the basis of the property received in the original exchange will be its FMV. Indiana state tax forms 2011 For more information, see chapter 8. Indiana state tax forms 2011 Exchange of business property. Indiana state tax forms 2011   Exchanging the property of one business for the property of another business generally is a multiple property exchange. Indiana state tax forms 2011 For information on figuring basis, see Multiple Property Exchanges in chapter 1 of Publication 544. Indiana state tax forms 2011 Basis for depreciation. Indiana state tax forms 2011   Special rules apply in determining and depreciating the basis of MACRS property acquired in a like-kind transaction. Indiana state tax forms 2011 For information, see Figuring the Deduction for Property Acquired in a Nontaxable Exchange under Figuring Depreciation Under MACRS in chapter 7. Indiana state tax forms 2011 Partially Nontaxable Exchanges A partially nontaxable exchange is an exchange in which you receive unlike property or money in addition to like-kind property. Indiana state tax forms 2011 The basis of the property you receive is the same as the adjusted basis of the property you gave up with the following adjustments. Indiana state tax forms 2011 Decrease the basis by the following amounts. Indiana state tax forms 2011 Any money you receive. Indiana state tax forms 2011 Any loss you recognize on the exchange. Indiana state tax forms 2011 Increase the basis by the following amounts. Indiana state tax forms 2011 Any additional costs you incur. Indiana state tax forms 2011 Any gain you recognize on the exchange. Indiana state tax forms 2011 If the other party to the exchange assumes your liabilities, treat the debt assumption as money you received in the exchange. Indiana state tax forms 2011 Example 1. Indiana state tax forms 2011 You trade farmland (basis of $100,000) for another tract of farmland (FMV of $110,000) and $30,000 cash. Indiana state tax forms 2011 You realize a gain of $40,000. Indiana state tax forms 2011 This is the FMV of the land received plus the cash minus the basis of the land you traded ($110,000 + $30,000 − $100,000). Indiana state tax forms 2011 Include your gain in income (recognize gain) only to the extent of the cash received. Indiana state tax forms 2011 Your basis in the land you received is figured as follows. Indiana state tax forms 2011 Basis of land traded $100,000 Minus: Cash received (adjustment 1(a)) − 30,000   $70,000 Plus: Gain recognized (adjustment 2(b)) + 30,000 Basis of land received $100,000 Example 2. Indiana state tax forms 2011 You trade a truck (adjusted basis of $22,750) for another truck (FMV of $20,000) and $10,000 cash. Indiana state tax forms 2011 You realize a gain of $7,250. Indiana state tax forms 2011 This is the FMV of the truck received plus the cash minus the adjusted basis of the truck you traded ($20,000 + $10,000 − $22,750). Indiana state tax forms 2011 You include all the gain in your income (recognize gain) because the gain is less than the cash you received. Indiana state tax forms 2011 Your basis in the truck you received is figured as follows. Indiana state tax forms 2011 Adjusted basis of truck traded $22,750 Minus: Cash received (adjustment 1(a)) −10,000   $12,750 Plus: Gain recognized (adjustment 2(b)) + 7,250 Basis of truck received $20,000 Allocation of basis. Indiana state tax forms 2011   If you receive like-kind and unlike properties in the exchange, allocate the basis first to the unlike property, other than money, up to its FMV on the date of the exchange. Indiana state tax forms 2011 The rest is the basis of the like-kind property. Indiana state tax forms 2011 Example. Indiana state tax forms 2011 You traded a tractor with an adjusted basis of $15,000 for another tractor that had an FMV of $12,500. Indiana state tax forms 2011 You also received $1,000 cash and a truck that had an FMV of $3,000. Indiana state tax forms 2011 The truck is unlike property. Indiana state tax forms 2011 You realized a gain of $1,500. Indiana state tax forms 2011 This is the FMV of the tractor received plus the FMV of the truck received plus the cash minus the adjusted basis of the tractor you traded ($12,500 + $3,000 + $1,000 − $15,000). Indiana state tax forms 2011 You include in income (recognize) all $1,500 of the gain because it is less than the FMV of the unlike property plus the cash received. Indiana state tax forms 2011 Your basis in the properties you received is figured as follows. Indiana state tax forms 2011 Adjusted basis of old tractor $15,000 Minus: Cash received (adjustment 1(a)) − 1,000   $14,000 Plus: Gain recognized (adjustment 2(b)) + 1,500 Total basis of properties received $15,500 Allocate the total basis of $15,500 first to the unlike property—the truck ($3,000). Indiana state tax forms 2011 This is the truck's FMV. Indiana state tax forms 2011 The rest ($12,500) is the basis of the tractor. Indiana state tax forms 2011 Sale and Purchase If you sell property and buy similar property in two mutually dependent transactions, you may have to treat the sale and purchase as a single nontaxable exchange. Indiana state tax forms 2011 Example. Indiana state tax forms 2011 You used a tractor on your farm for 3 years. Indiana state tax forms 2011 Its adjusted basis is $22,000 and its FMV is $40,000. Indiana state tax forms 2011 You are interested in a new tractor, which sells for $60,000. Indiana state tax forms 2011 Ordinarily, you would trade your old tractor for the new one and pay the dealer $20,000. Indiana state tax forms 2011 Your basis for depreciating the new tractor would then be $42,000 ($20,000 + $22,000, the adjusted basis of your old tractor). Indiana state tax forms 2011 However, you want a higher basis for depreciating the new tractor, so you agree to pay the dealer $60,000 for the new tractor if he will pay you $40,000 for your old tractor. Indiana state tax forms 2011 Because the two transactions are dependent on each other, you are treated as having exchanged your old tractor for the new one and paid $20,000 ($60,000 − $40,000). Indiana state tax forms 2011 Your basis for depreciating the new tractor is $42,000, the same as if you traded the old tractor. Indiana state tax forms 2011 Property Received as a Gift To figure the basis of property you receive as a gift, you must know its adjusted basis (defined earlier) to the donor just before it was given to you. Indiana state tax forms 2011 You also must know its FMV at the time it was given to you and any gift tax paid on it. Indiana state tax forms 2011 FMV equal to or greater than donor's adjusted basis. Indiana state tax forms 2011   If the FMV of the property is equal to or greater than the donor's adjusted basis, your basis is the donor's adjusted basis when you received the gift. Indiana state tax forms 2011 Increase your basis by all or part of any gift tax paid, depending on the date of the gift. Indiana state tax forms 2011   Also, for figuring gain or loss from a sale or other disposition of the property, or for figuring depreciation, depletion, or amortization deductions on business property, you must increase or decrease your basis (the donor's adjusted basis) by any required adjustments to basis while you held the property. Indiana state tax forms 2011 See Adjusted Basis , earlier. Indiana state tax forms 2011   If you received a gift during the tax year, increase your basis in the gift (the donor's adjusted basis) by the part of the gift tax paid on it due to the net increase in value of the gift. Indiana state tax forms 2011 Figure the increase by multiplying the gift tax paid by the following fraction. Indiana state tax forms 2011 Net increase in value of the gift Amount of the gift   The net increase in value of the gift is the FMV of the gift minus the donor's adjusted basis. Indiana state tax forms 2011 The amount of the gift is its value for gift tax purposes after reduction by any annual exclusion and marital or charitable deduction that applies to the gift. Indiana state tax forms 2011 Example. Indiana state tax forms 2011 In 2013, you received a gift of property from your mother that had an FMV of $50,000. Indiana state tax forms 2011 Her adjusted basis was $20,000. Indiana state tax forms 2011 The amount of the gift for gift tax purposes was $36,000 ($50,000 minus the $14,000 annual exclusion). Indiana state tax forms 2011 She paid a gift tax of $7,320. Indiana state tax forms 2011 Your basis, $26,076, is figured as follows. Indiana state tax forms 2011 Fair market value $50,000 Minus: Adjusted basis −20,000 Net increase in value $30,000 Gift tax paid $7,320 Multiplied by ($30,000 ÷ $36,000) × . Indiana state tax forms 2011 83 Gift tax due to net increase in value $6,076 Adjusted basis of property to your mother +20,000 Your basis in the property $26,076 Note. Indiana state tax forms 2011 If you received a gift before 1977, your basis in the gift (the donor's adjusted basis) includes any gift tax paid on it. Indiana state tax forms 2011 However, your basis cannot exceed the FMV of the gift when it was given to you. Indiana state tax forms 2011 FMV less than donor's adjusted basis. Indiana state tax forms 2011   If the FMV of the property at the time of the gift is less than the donor's adjusted basis, your basis depends on whether you have a gain or a loss when you dispose of the property. Indiana state tax forms 2011 Your basis for figuring gain is the donor's adjusted basis plus or minus any required adjustments to basis while you held the property. Indiana state tax forms 2011 Your basis for figuring loss is its FMV when you received the gift plus or minus any required adjustments to basis while you held the property. Indiana state tax forms 2011 (See Adjusted Basis , earlier. Indiana state tax forms 2011 )   If you use the donor's adjusted basis for figuring a gain and get a loss, and then use the FMV for figuring a loss and get a gain, you have neither gain nor loss on the sale or other disposition of the property. Indiana state tax forms 2011 Example. Indiana state tax forms 2011 You received farmland as a gift from your parents when they retired from farming. Indiana state tax forms 2011 At the time of the gift, the land had an FMV of $80,000. Indiana state tax forms 2011 Your parents' adjusted basis was $100,000. Indiana state tax forms 2011 After you received the land, no events occurred that would increase or decrease your basis. Indiana state tax forms 2011 If you sell the land for $120,000, you will have a $20,000 gain because you must use the donor's adjusted basis at the time of the gift ($100,000) as your basis to figure a gain. Indiana state tax forms 2011 If you sell the land for $70,000, you will have a $10,000 loss because you must use the FMV at the time of the gift ($80,000) as your basis to figure a loss. Indiana state tax forms 2011 If the sales price is between $80,000 and $100,000, you have neither gain nor loss. Indiana state tax forms 2011 For instance, if the sales price was $90,000 and you tried to figure a gain using the donor's adjusted basis ($100,000), you would get a $10,000 loss. Indiana state tax forms 2011 If you then tried to figure a loss using the FMV ($80,000), you would get a $10,000 gain. Indiana state tax forms 2011 Business property. Indiana state tax forms 2011   If you hold the gift as business property, your basis for figuring any depreciation, depletion, or amortization deductions is the same as the donor's adjusted basis plus or minus any required adjustments to basis while you hold the property. Indiana state tax forms 2011 Property Transferred From a Spouse The basis of property transferred to you or transferred in trust for your benefit by your spouse is the same as your spouse's adjusted basis. Indiana state tax forms 2011 The same rule applies to a transfer by your former spouse if the transfer is incident to divorce. Indiana state tax forms 2011 However, for property transferred in trust, adjust your basis for any gain recognized by your spouse or former spouse if the liabilities assumed plus the liabilities to which the property is subject are more than the adjusted basis of the property transferred. Indiana state tax forms 2011 The transferor must give you the records needed to determine the adjusted basis and holding period of the property as of the date of the transfer. Indiana state tax forms 2011 For more information, see Property Settlements in Publication 504, Divorced or Separated Individuals. Indiana state tax forms 2011 Inherited Property Your basis in property you inherited from a decedent, who died before January 1, 2010, or after December 31, 2010, is generally one of the following: The FMV of the property at the date of the decedent's death. Indiana state tax forms 2011 If a federal estate return is filed, you can use its appraised value. Indiana state tax forms 2011 The FMV on the alternate valuation date, if the personal representative for the estate elects to use alternate valuation. Indiana state tax forms 2011 For information on the alternate valuation, see the Instructions for Form 706. Indiana state tax forms 2011 The decedent's adjusted basis in land to the extent of the value that is excluded from the decedent's taxable estate as a qualified conservation easement. Indiana state tax forms 2011 If a federal estate tax return does not have to be filed, your basis in the inherited property is its appraised value at the date of death for state inheritance or transmission taxes. Indiana state tax forms 2011 Special-use valuation method. Indiana state tax forms 2011   Under certain conditions, when a person dies, the executor or personal representative of that person's estate may elect to value qualified real property at other than its FMV. Indiana state tax forms 2011 If so, the executor or personal representative values the qualified real property based on its use as a farm or other closely held business. Indiana state tax forms 2011 If the executor or personal representative elects this method of valuation for estate tax purposes, this value is the basis of the property for the qualified heirs. Indiana state tax forms 2011 The qualified heirs should be able to get the necessary value from the executor or personal representative of the estate. Indiana state tax forms 2011   If you are a qualified heir who received special-use valuation property, increase your basis by any gain recognized by the estate or trust because of post-death appreciation. Indiana state tax forms 2011 Post-death appreciation is the property's FMV on the date of distribution minus the property's FMV either on the date of the individual's death or on the alternate valuation date. Indiana state tax forms 2011 Figure all FMVs without regard to the special-use valuation. Indiana state tax forms 2011   You may be liable for an additional estate tax if, within 10 years after the death of the decedent, you transfer the property or the property stops being used as a farm. Indiana state tax forms 2011 This tax does not apply if you dispose of the property in a like-kind exchange or in an involuntary conversion in which all of the proceeds are reinvested in qualified replacement property. Indiana state tax forms 2011 The tax also does not apply if you transfer the property to a member of your family and certain requirements are met. Indiana state tax forms 2011   You can elect to increase your basis in special-use valuation property if it becomes subject to the additional estate tax. Indiana state tax forms 2011 To increase your basis, you must make an irrevocable election and pay interest on the additional estate tax figured from the date 9 months after the decedent's death until the date of payment of the additional estate tax. Indiana state tax forms 2011 If you meet these requirements, increase your basis in the property to its FMV on the date of the decedent's death or the alternate valuation date. Indiana state tax forms 2011 The increase in your basis is considered to have occurred immediately before the event that resulted in the additional estate tax. Indiana state tax forms 2011   You make the election by filing, with Form 706-A, United States Additional Estate Tax Return, a statement that: Contains your (and the estate's) name, address, and taxpayer identification number; Identifies the election as an election under section 1016(c) of the Internal Revenue Code; Specifies the property for which you are making the election; and Provides any additional information required by the Form 706-A instructions. Indiana state tax forms 2011   For more information, see Form 706, United States Estate (and Generation-Skipping Transfer) Tax Return, Form 706-A, and the related instructions. Indiana state tax forms 2011 Property inherited from a decedent who died in 2010. Indiana state tax forms 2011   If you inherited property from a decedent who died in 2010, different rules may apply. Indiana state tax forms 2011 See Publication 4895, Tax Treatment of Property Acquired From a Decendent Dying in 2010, for details. Indiana state tax forms 2011 Property Distributed From a Partnership or Corporation The following rules apply to determine a partner's basis and a shareholder's basis in property distributed respectively from a partnership to the partner with respect to the partner's interest in the partnership and from a corporation to the shareholder with respect to the shareholder's ownership of stock in the corporation. Indiana state tax forms 2011 Partner's basis. Indiana state tax forms 2011   Unless there is a complete liquidation of a partner's interest, the basis of property (other than money) distributed by a partnership to the partner is its adjusted basis to the partnership immediately before the distribution. Indiana state tax forms 2011 However, the basis of the property to the partner cannot be more than the adjusted basis of his or her interest in the partnership reduced by any money received in the same transaction. Indiana state tax forms 2011 For more information, see Partner's Basis for Distributed Property in Publication 541, Partnerships. Indiana state tax forms 2011 Shareholder's basis. Indiana state tax forms 2011   The basis of property distributed by a corporation to a shareholder is its fair market value. Indiana state tax forms 2011 For more information about corporate distributions, see Distributions to Shareholders in Publication 542, Corporations. 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The Indiana State Tax Forms 2011

Indiana state tax forms 2011 Part Three -   Quarterly Filing Information Table of Contents 12. Indiana state tax forms 2011   Filing Form 720Attachments to Form 720. Indiana state tax forms 2011 Conditions to allowance. Indiana state tax forms 2011 13. Indiana state tax forms 2011   Payment of TaxesHow To Make Deposits When To Make Deposits Amount of DepositsSafe Harbor Rule 14. Indiana state tax forms 2011   Penalties and Interest 15. Indiana state tax forms 2011   Examination and Appeal Procedures 16. Indiana state tax forms 2011   Rulings Program 17. Indiana state tax forms 2011   How To Get Tax Help 18. Indiana state tax forms 2011   Appendix Prev  Up  Next   Home   More Online Publications