Publication 225
Farmer's Tax Guide

For use in preparing 2002 Returns

Table of Contents

[ Click for Index ]

Publication 225, Farmer's Tax Guide

• Important Changes for 2002
• Important Changes for 2003
• Important Reminders
• Important Dates
• 2003 Calendar Year
• 1. Importance of Good Records
  • Why Keep Records?
  • Kinds of Records To Keep
  • How Long To Keep Records
• 2. Filing Requirements and Return Forms
  • Important Changes for 2002
  • Important Reminder
  • Filing Requirements
  • Taxpayer Identification Number
  • Estimated Tax Payment and Return Due Dates
    • Gross Income
    • Gross Income From Farming
    • Percentage From Farming
    • Due Dates for Qualified Farmers
    • Due Dates for Nonqualified Farmers
    • Estimated Tax Penalty for 2002
    • Extension of Time To File Form 1040
  • Forms You May Need To File
    • Other Forms
    • Information Returns
    • IRS
  • Partnership
  • Limited Liability Company (LLC)
  • Corporation
  • S Corporation
• 3. Accounting Periods and Methods
  • Accounting Periods
  • Accounting Methods
    • Cash Method
      • Income
      • Expenses
    • Accrual Method
      • Income
      • Expenses
    • Farm Inventory
    • Cash Versus Accrual Method
    • Special Methods of Accounting
    • Combination Method
    • Change in Accounting Method
• 4. Farm Income
  • Important Changes for 2002
  • Schedule F
  • Sales of Farm Products
    • Sales Caused by Weather-Related Conditions
  • Rents (Including Crop Shares)
    • Crop Shares
  • Agricultural Program Payments
    • Commodity Credit Corporation (CCC) Loans
      • Market Gain
    • Conservation Reserve Program (CRP)
    • Crop Insurance and Crop Disaster Payments
    • Feed Assistance and Payments
    • Cost-Sharing Exclusion (Improvements)
    • Payments under the Farm Security and Rural Investment Act of 2002
    • Peanut Quota Buyout Program Payments
    • Production Flexibility Contract Payments
    • Other Payments
      • Fertilizer and Lime
      • Improvements
      • National Tobacco Growers' Settlement Trust Fund Payments
    • Payment to More Than One Person
  • Income From Cooperatives
    • Patronage Dividends
    • Per-Unit Retain Certificates
  • Cancellation of Debt
    • General Rule
    • Exceptions
    • Exclusions
      • Bankruptcy and Insolvency
      • Qualified Farm Debt
      • Form 982
  • Income From Other Sources
  • Farm Income Averaging
    • Elected Farm Income (EFI)
    • How To Figure the Tax
    • Effect on Other Tax Determinations
    • Tax on Investment Income of Child Under 14
    • Alternative Minimum Tax
    • Schedule J
• 5. Farm Business Expenses
  • Important Changes for 2002
  • Deductible Expenses
    • Prepaid Farm Supplies
    • Prepaid Livestock Feed
    • Labor Hired
      • Nondeductible Pay
      • Employment Credits
    • Repairs and Maintenance
    • Interest
    • Breeding Fees
    • Fertilizer and Lime
    • Taxes
    • Insurance
    • Rent and Leasing
      • Lease or Purchase
    • Depreciation
    • Business Use of Your Home
    • Truck and Car Expenses
    • Travel Expenses
    • Marketing Quota Penalties
    • Tenant House Expenses
    • Items Purchased for Resale
    • Other Expenses
  • Capital Expenses
  • Nondeductible Expenses
    • Personal, Living, and Family Expenses
    • Other Nondeductible Items
  • Losses From Operating a Farm
    • At-Risk Limits
    • Passive Activity Limits
  • Net Operating Losses
  • Not-for-Profit Farming
• 6. Soil and Water Conservation Expenses
  • Business of Farming
  • Plan Certification
  • Conservation Expenses
  • Assessment by Conservation District
    • Assessment for Depreciable Property
  • Limit on Deduction
  • Choosing To Deduct
  • Sale of a Farm
• 7. Basis of Assets
  • Cost Basis
    • Real Property
    • Allocating the Basis
    • Uniform Capitalization Rules
  • Adjusted Basis
    • Increases to Basis
    • Decreases to Basis
  • Basis Other Than Cost
    • Taxable Exchanges
    • Nontaxable Exchanges
      • Like-Kind Exchanges
      • Partially Nontaxable Exchange
      • Sale and Purchase
      • Involuntary Conversions
    • Property Received as a Gift
    • Property Transferred From a Spouse
    • Inherited Property
• 8. Depreciation, Depletion, and Amortization
  • Important Changes for 2002
  • Overview of Depreciation
    • What Property Can Be Depreciated?
      • Property You Own
      • Property Used in Your Business or Income-Producing Activity
      • Property Having a Determinable Useful Life
      • Property Lasting More Than One Year
      • Excepted Property
    • When Does Depreciation Begin and End?
      • Placed in Service
      • Idle Property
      • Cost or Other Basis Fully Recovered
      • Retired From Service
    • Can You Use MACRS To Depreciate Your Property?
      • Property You Placed in Service Before 1987
      • Property Owned or Used in 1986
      • Election To Exclude Property From MACRS
    • What Is the Basis of Your Depreciable Property?
    • How Do You Treat Improvements?
    • Do You Have To File Form 4562?
    • How Do You Correct Depreciation Deductions?
      • Filing an Amended Return
      • Changing Your Accounting Method
  • Section 179 Deduction
    • What Property Qualifies?
      • Eligible Property
      • Property Acquired for Business Use
      • Property Acquired by Purchase
      • Excepted Property
    • How Much Can You Deduct?
      • Dollar Limit
      • Business Income Limit
      • Partnerships and S Corporations
    • How Do You Elect the Deduction?
    • When Must You Recapture the Deduction?
  • Claiming the Special Depreciation Allowance
    • What Is Qualified Property?
      • Tests To Be Met
      • Excepted Property
    • How Much Can You Deduct?
    • How Can You Elect Not To Claim the Allowance?
  • Figuring Depreciation Under MACRS
    • Which Depreciation System (GDS or ADS) Applies?
    • Which Property Class Applies Under GDS?
    • What Is the Placed-in-Service Date?
    • What Is the Basis for Depreciation?
    • Which Recovery Period Applies?
    • Which Convention Applies?
    • Which Depreciation Method Applies?
    • How Is the Depreciation Deduction Figured?
      • Using the MACRS Percentage Tables
      • Figuring Depreciation Without the Tables.
      • Figuring the Deduction for Carried-Over-Basis Property
    • How Do You Use General Asset Accounts?
    • When Do You Recapture MACRS Depreciation?
  • Additional Rules for Listed Property
    • What Is Listed Property?
    • Can Employees Claim a Deduction?
    • What Is the Business-Use Requirement?
    • Do the Passenger Automobile Limits Apply?
      • Maximum Depreciation Deduction
    • What Records Must Be Kept?
  • Depletion
    • Who Can Claim Depletion?
    • Figuring Depletion
      • Cost Depletion
      • Percentage Depletion
    • More Information
  • Amortization
    • Going Into Business
    • Reforestation Costs
    • Pollution Control Facilities
    • Section 197 Intangibles
      • Section 197 Intangibles Defined
      • Anti-Churning Rules
      • Anti-Abuse Rule
    • Dispositions
• 9. General Business Credit
  • Important Changes for 2002
  • How To Claim the Credit
  • Carryback and Carryforward
  • Investment Credit
    • Recapture of Investment Credit
      • Recapture Rule
      • Disposition
• 10. Gains and Losses
  • Important Reminder
  • Sales and Exchanges
    • Determining Gain or Loss
    • Like-Kind Exchanges
    • Transfer to Spouse
  • Ordinary or Capital Gain or Loss
    • Capital Assets
      • Long and Short Term
      • Figuring Net Gain or Loss
      • Treatment of Capital Losses
      • Capital Gain Tax Rates
      • Qualified 5-Year Gain
    • Noncapital Assets
    • Hedging (Commodity Futures)
    • Livestock
    • Converted Wetland and Highly Erodible Cropland
    • Timber
    • Sale of a Farm
    • Foreclosure or Repossession
    • Abandonment
• 11. Dispositions of Property Used in Farming
  • Section 1231 Gains and Losses
  • Depreciation Recapture
    • Section 1245 Property
      • Gain Treated as Ordinary Income
    • Section 1250 Property
      • Gain Treated as Ordinary Income
      • Additional Depreciation
      • Applicable Percentage
    • Installment Sale
    • Other Dispositions
  • Other Gains
• 12. Installment Sales
  • Important Reminder
  • Installment Method
  • Figuring Installment Income
  • Payments Received
  • Installment Sale of a Farm
    • Example
• 13. Casualties, Thefts, and Condemnations
  • Important Reminders
  • Casualties and Thefts
    • Farming Losses
    • How To Figure a Loss
    • Deduction Limits on Losses of Personal-Use Property
    • When Loss Is Deductible
    • Proof of Loss
    • Figuring a Gain
  • Other Involuntary Conversions
    • Condemnation
    • Irrigation Project
    • Livestock Losses
    • Tree Seedlings
  • Postponing Gain
    • Replacement Property
    • Replacement Period
    • How To Postpone Gain
  • Disaster Area Losses
  • Reporting Gains and Losses
• 14. Alternative Minimum Tax
  • Form 6251
  • Records You Must Keep
  • Credit for Prior Year Minimum Tax
• 15. Self-Employment Tax
  • Important Change for 2002
  • Important Change for 2003
  • General Information
    • How To Pay Self-Employment Tax
  • Who Must Pay Self-Employment Tax?
  • Figuring Earnings Subject to Self-Employment Tax
    • Landlord Participation in Farming
  • Methods for Figuring Net Earnings
    • Regular Method
    • Farm Optional Method
    • Nonfarm Optional Method
    • Using Both Optional Methods
  • Reporting Self-Employment Tax
• 16. Employment Taxes
  • Important Change for 2003
  • Important Reminder
  • Farm Employment
  • Family Employees
  • Crew Leaders
  • Social Security and Medicare Taxes
  • Income Tax Withholding
  • Advance Payment of Earned Income Credit
  • Reporting and Paying Social Security, Medicare, and Withheld Income Taxes
  • Federal Unemployment (FUTA) Tax
    • Reporting and Paying FUTA Tax
• 17. Retirement Plans
  • Important Changes for 2002
  • Individual Retirement Arrangement (IRA)
  • Simplified Employee Pension (SEP)
    • Contribution Limits
    • Deduction Limit
    • Salary Reduction Simplified Employee Pension (SARSEP)
    • Reporting SEP Contributions on Form W-2
  • SIMPLE Retirement Plans
    • SIMPLE IRA Plan
      • Who Can Set Up a SIMPLE IRA Plan?
      • Who Can Participate in a SIMPLE IRA Plan?
      • How To Set Up a SIMPLE IRA Plan
      • Notification Requirement
      • Contribution Limits
      • When To Deduct Contributions
      • Where To Deduct Contributions
      • Tax Treatment of Contributions
      • Distributions (Withdrawals)
      • More Information on SIMPLE IRA Plans
  • Qualified Plan
    • Kinds of Qualified Plans
      • Defined Contribution Plan
      • Defined Benefit Plan
    • Setting Up a Plan
    • Deduction Limits
• 18. Excise Taxes
  • Important Reminders
  • Fuels Used in Farming
  • How To Buy Diesel Fuel and Kerosene Tax Free
  • Fuels Used in Off-Highway Business Use
  • Fuels Used for Household Use
  • How To Claim a Credit or Refund
    • Claiming a Credit
    • Claiming a Refund
  • Including the Credit or Refund in Income
• 19. Your Rights as a Taxpayer
  • Declaration of Taxpayer Rights
  • Examinations, Appeals, Collections, and Refunds
• 20. Sample Return
  • Preparing the Return
    • Schedule F (Form 1040)
      • Schedule F - Part I (Income)
      • Schedule F - Part II (Expenses)
    • Form 4562 - Depreciation and Amortization
    • Schedule SE (Form 1040) Self-Employment Tax
    • Form 4684 - Casualties and Thefts
    • Form 4797 - Sales of Business Property
    • Schedule D (Form 1040) Capital Gains and Losses
    • Form 1040, Page 1
    • Form 1040, Page 2
    • Schedule J (Form 1040) Farm Income Averaging
    • Completing the Return
• 21. How To Get Tax Help

Index

[ Click for Table of Contents ]

A

• Abandonment
• Accounting method, Change in
• Accounting method, Crop
• Accounting periods
• Accrual method of accounting
• Adjusted basis of assets
• Agricultural activity codes, Schedule F
• Agricultural program payments
• Agricultural structure, defined
• Alternative Depreciation System (ADS)
• Alternative minimum tax
• Amortization, Section 197 intangibles
• Appeal rights
• Assessments, Depreciable property

B

• Bankruptcy
• Barter income
• Basis of assets, Allocating to several assets
• Basis of assets, Changed to business use
• Basis of assets, Constructing assets
• Basis of assets, Cost
• Basis of assets, Decreases
• Basis of assets, Depreciation
• Basis of assets, Increases
• Basis of assets, Inherited
• Basis of assets, Real property
• Basis of assets, Received for services
• Basis of assets, Uniform capitalization rules
• Below-market loans
• Books and records
• Breeding fees
• Business use of home

C

• Calendar year defined
• Capital assets
• Capital expenses
• Cash method of accounting
• Casualties and thefts, Adjustments to basis
• Casualties and thefts, Casualty, defined
• Casualties and thefts, Disaster area losses
• Casualties and thefts, Leased property
• Casualties and thefts, Livestock
• Casualties and thefts, Reporting gains and losses
• Casualties and thefts, Theft, defined
• Chickens, purchased
• Christmas trees
• Christmas trees
• Collection of tax
• Commodity, Wages
• Computer, software
• Condemnation
• Condemnation
• Conservation, District assessments
• Conservation, Expenses
• Conservation, Plans
• Conservation, Reserve Program (CRP)
• Constructive receipt of income
• Cooperatives, income from
• Corporation
• Counter-cyclical payments
• Credits, Earned income (EIC)
• Credits, Employer-provided child care
• Credits, Employment
• Credits, Fuel tax
• Credits, Fuel tax
• Credits, General business
• Credits, Investment
• Credits, Prior year minimum tax
• Credits, Qualified electric vehicle
• Credits, Social security and Medicare
• Credits, Social security coverage
• Credits, State unemployment tax
• Credits, Welfare-to-work
• Credits, Welfare-to-work
• Credits, Work opportunity
• Credits, Work opportunity
• Crew leaders
• Crop, Destroyed
• Crop, Unharvested
• Crop, Unharvested
• Crop, Unharvested
• Crop, Unharvested
• Cropland, highly erodible

D

• Damage, Casualties and thefts
• Damage, Crop insurance
• Damage, Tree seedlings
• Debt, Bad
• Debt, Canceled
• Debt, Canceled
• Debt, Canceled
• Debt, Canceled
• Debt, Nonrecourse
• Debt, Recourse
• Depletion
• Depreciation, Conservation assets
• Depreciation, Deduction
• Depreciation, Electric vehicles
• Depreciation, Incorrect amount deducted
• Depreciation, Raised livestock
• Depreciation, Special depreciation allowance
• Disaster relief payments
• Dispositions
• Dispositions
• Dispositions
• Dispositions
• Dispositions
• Dispositions

E

• e-file
• Easement
• Easement
• Election, ADS depreciation
• Election, ADS depreciation
• Election, Amortization, Business start-up costs
• Election, Amortization, Pollution control facilities
• Election, Crop method
• Election, Cutting of timber
• Election, Deducting conservation expenses
• Election, Farming loss
• Election, MACRS exclusion
• Election, Not excluding cost-sharing payments
• Election, Out of installment method
• Election, Out of installment method
• Election, Postponing casualty gain
• Election, Postponing reporting crop insurance proceeds
• Election, S corporation status
• Election, Section 179 deduction
• Election, SIMPLE IRA period
• Election, Special valuation, estate
• Electronic, Deposit of taxes
• Electronic, Deposit of taxes
• Embryo transplants
• Employer identification number
• Employer identification number
• Employer identification number
• Environmental contamination
• Estimated tax, Fiscal year farmer
• Examinations (audits)
• Exchanges, Basis, Like-kind
• Exchanges, Basis, Nontaxable
• Exchanges, Basis, Partially nontaxable
• Exchanges, Basis, Taxable
• Excise taxes, Diesel fuel
• Excise taxes, Farming purposes
• Excise taxes, Home use of fuels
• Excise taxes, Off-highway uses
• Excise taxes, Refund

F

• Fair market value, defined
• Fair market value, defined
• Family member, Business expenses
• Family member, Installment sale
• Family member, Like-kind exchange
• Family member, Loss on sale or exchange of property
• Family member, Personal-use property
• Family member, Section 179 property
• Family member, Social security coverage
• Family member, Third party designee
• Farm, Business expenses
• Farm, Business, defined
• Farm, Defined
• Farm, Defined
• Farm, Defined
• Farm, Rental
• Farm, Sale of
• Federal unemployment tax (FUTA)
• Fertilizer
• Fertilizer
• Filing requirements
• Fiscal tax year, defined
• Form, 1040
• Form, 1040-ES
• Form, 1045
• Form, 1065
• Form, 1065
• Form, 1096
• Form, 1099-A
• Form, 1099-C
• Form, 1099-C
• Form, 1099-G
• Form, 1099-G
• Form, 1099-INT
• Form, 1099-MISC
• Form, 1099-MISC
• Form, 1099-MISC
• Form, 1099-MISC
• Form, 1099-PATR
• Form, 1120
• Form, 1120
• Form, 1120S
• Form, 1128
• Form, 1139
• Form, 2210
• Form, 2210-F
• Form, 2210-F
• Form, 2290
• Form, 3115
• Form, 3115
• Form, 3468
• Form, 3468
• Form, 3800
• Form, 3800
• Form, 4136
• Form, 4136
• Form, 4255
• Form, 4255
• Form, 4562
• Form, 4562
• Form, 4684
• Form, 4797
• Form, 4797
• Form, 4797
• Form, 4835
• Form, 4835
• Form, 4868
• Form, 4868
• Form, 4952
• Form, 5213
• Form, 5304-SIMPLE
• Form, 5305-S
• Form, 5305-SA
• Form, 5305-SEP
• Form, 5305-SIMPLE
• Form, 6251
• Form, 6252
• Form, 8109
• Form, 8594
• Form, 8801
• Form, 8822
• Form, 8822
• Form, 8824
• Form, 8824
• Form, 8832
• Form, 8849
• Form, 940
• Form, 943
• Form, 943
• Form, 982
• Form, I-9
• Form, SS-4
• Form, SS-4
• Form, SS-5
• Form, SS-5
• Form, T
• Form, W-2
• Form, W-2
• Form, W-2
• Form, W-2
• Form, W-4
• Form, W-4
• Form, W-4V
• Form, W-4V
• Form, W-5
• Form, W-7

G

• Gains and losses, Casualty
• Gains and losses, Casualty
• Gains and losses, Installment sales
• Gains and losses, Livestock
• Gains and losses, Long- or short-term
• Gains and losses, Ordinary or capital
• Gains and losses, Section 1231
• General asset accounts
• Gifts
• Gifts
• Gifts
• Gifts
• Gifts
• Goodwill

H

• Hedging
• Holding period
• Horticultural structure

I

• Identification number, taxpayer
• Improvements
• Income averaging ( See Farm Income averaging )
• Income, Accounting for
• Income, Accrual method of accounting
• Income, Canceled debt excluded
• Income, Community
• Income, From farming
• Income, From farming
• Income, From farming
• Income, Gross
• Income, Partner's distributive share
• Income, Tax forms used by farmers
• Innocent spouse relief
• Insolvency
• Installment sales, Farm, sale of
• Installment sales, Figuring income
• Installment sales, Payments received
• Insurance
• Insurance
• Interest, Expense
• Inventory, Items included
• Inventory, Methods of valuation
• Involuntary conversions
• Involuntary conversions
• Irrigation, Illegal subsidy
• Irrigation, Project

L

• Labor hired
• Lease or purchase
• Life tenant ( See Term interests )
• Limits, At-risk
• Limits, Business use of home
• Limits, Capital losses
• Limits, Conservation expenses
• Limits, Conservation expenses
• Limits, Depreciation, Business-use
• Limits, Depreciation, Cars
• Limits, Depreciation, For employees
• Limits, Depreciation, For employees
• Limits, Excluded farm debt
• Limits, Farm losses
• Limits, General business credit
• Limits, Loss of personal-use property
• Limits, Not-for-profit farming
• Limits, Passive activity
• Limits, Percentage depletion
• Limits, Prepaid farm supplies
• Limits, Reforestation costs
• Limits, Section 179 deduction, Automobile
• Limits, Section 179 deduction, Business income
• Limits, Section 179 deduction, Dollar
• Limits, Self-employment earnings subject to SE tax
• Limits, SSA posting self-employment income
• Limits, Time for deferred exchange
• Limits, Time to keep records
• Listed property, Defined
• Listed property, Passenger automobile
• Listed property, Recordkeeping
• Livestock, Casualty and theft losses
• Livestock, Crop shares
• Livestock, Immature
• Livestock, Losses
• Livestock, Purchased
• Livestock, Raised
• Livestock, Unit-livestock-price, inventory valuation
• Livestock, Used in a farm business
• Livestock, Weather-related sales
• Livestock, Weather-related sales
• Loans
• Loans
• Losses, Farming
• Losses, Growing crops
• Losses, Livestock
• Losses, Nondeductible
• Lost property

M

• MACRS property, Like-kind exchange, Involuntary conversion
• Marketing quota penalties
• Material participation
• Meals
• Membership fees
• Modified ACRS (MACRS), Conventions
• Modified ACRS (MACRS), Depreciation methods
• Modified ACRS (MACRS), Figuring the deduction
• Modified ACRS (MACRS), Nontaxable transfer
• Modified ACRS (MACRS), Percentage tables
• Modified ACRS (MACRS), Property classes
• Modified ACRS (MACRS), Recovery periods

N

• Net operating loss
• New hire reporting
• Noncapital asset
• Notification requirement, Earned income credit

O

• Overdue tax bill

P

• Partner, limited
• Partnership
• Partnership
• Pasture income
• Patronage dividends
• Peanut quota buyout payments
• Peanut quota buyout payments
• Peanut quota buyout payments
• Penalties
• Per-unit retain certificates
• Personal expenses
• Placed in service
• Placed in service
• Prepaid expense , Farm supplies
• Prepaid expense, Advance premiums
• Prepaid expense, Extends useful life
• Prepaid expense, Livestock feed
• Prizes
• Produce
• Production flexibility contract payments
• Production flexibility contract payments
• Property, Improvements
• Property, Section 1245
• Property, Section 1252
• Property, Section 1255

Q

• Qualified farm debt
• Qualified farmer, defined
• Quotas and allotments

R

• Recapture, Amortization
• Recapture, Basis reductions
• Recapture, Certain depreciation
• Recapture, Cost-sharing payments
• Recapture, Depreciation
• Recapture, Depreciation
• Recapture, Depreciation
• Recapture, Depreciation
• Recapture, Investment credit
• Recapture, Reforestation expenses
• Recapture, Section 1245 property
• Recapture, Section 1250 property
• Recapture, Section 179 deduction
• Recordkeeping
• Recordkeeping
• Refund, Claim for
• Refund, Fuel tax
• Refund, Fuel tax
• Reimbursements, Casualties and thefts
• Reimbursements, Casualties and thefts
• Reimbursements, Deduction taken
• Reimbursements, Expenses
• Reimbursements, Feed assistance
• Reimbursements, Real estate taxes
• Reimbursements, Reforestation expenses
• Reimbursements, To employees
• Related persons
• Related persons
• Related persons
• Renewable electricity
• Renewable electricity
• Rented property, improvements
• Repairs
• Repairs
• Repayment of income
• Replacement, Period
• Replacement, Property
• Reportable transactions
• Repossessions
• Residual method, sale of business
• Retirement plans, Defined benefit
• Retirement plans, Defined contribution
• Retirement plans, IRA
• Retirement plans, Money purchase
• Retirement plans, Profit-sharing
• Retirement plans, Qualified
• Retirement plans, Salary reduction arrangement
• Retirement plans, SEP
• Retirement plans, SIMPLE
• Returns, Dependent's
• Returns, Forms used by farmers
• Returns, Information
• Returns, Penalties
• Returns, Sample
• Returns, Self-employed

S

• Sale of home
• Section 179 deduction, Listed property
• Section 179 deduction, Qualifying property
• Section 197 intangibles
• Self-employment tax, How to pay
• Self-employment tax, Material participation
• Self-employment tax, Optional method
• Self-employment tax, Regular method
• Self-employment tax, Share farming
• Settlement costs (fees)
• SIMPLE plans
• SIMPLE plans
• SIMPLE plans
• SIMPLE plans
• SIMPLE plans
• SIMPLE plans
• SIMPLE plans
• SIMPLE plans
• Social security number
• Software, computer
• Special depreciation allowance, How to elect not to claim
• Special depreciation allowance, Qualified property
• Spouse, property transferred from
• Standard mileage rate
• Start-up costs for businesses
• Suggestions

T

• Tangible personal property
• Tax preparation fees
• Tax shelter, Defined
• Tax-free exchanges
• Taxes, Excise
• Taxes, Federal use
• Taxes, General
• Taxes, Self-employment
• Taxes, State and federal
• Taxes, State and local general sales
• Taxes, Withholding
• Taxes, Withholding
• Taxes, Withholding
• Taxes, Withholding
• Taxes, Withholding
• Taxpayer Advocate
• Taxpayer Advocate
• Taxpayer rights
• Telephone expense
• Tenant house expenses
• Timber
• Timber
• Timber
• Tobacco settlement payments
• Trade-in
• Travel expenses
• Truck expenses
• TTY/TDD information

U

• Uniform capitalization rules, Inventory
• Unstated interest

W

• Water conservation
• Water well
• Water well