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Publication 225 |
2002 Tax Year |
Farmer's Tax Guide
Table of Contents
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Publication 225, Farmer's Tax Guide
Index
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A
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
H
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
N
O
P
Q
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
W
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