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1040ez Form 2013

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1040ez Form 2013

1040ez form 2013 9. 1040ez form 2013   Dispositions of Property Used in Farming Table of Contents Introduction Topics - This chapter discusses: Useful Items - You may want to see: Section 1231 Gains and LossesNonrecaptured section 1231 losses. 1040ez form 2013 Depreciation RecaptureSection 1245 Property Section 1250 Property Installment Sale Other Dispositions Other GainsExceptions. 1040ez form 2013 Amount to report as ordinary income. 1040ez form 2013 Applicable percentage. 1040ez form 2013 Amount to report as ordinary income. 1040ez form 2013 Applicable percentage. 1040ez form 2013 Introduction When you dispose of property used in your farm business, your taxable gain or loss is usually treated as ordinary income (which is taxed at the same rates as wages and interest income) or capital gain (which is generally taxed at lower rates) under the rules for section 1231 transactions. 1040ez form 2013 When you dispose of depreciable property (section 1245 property or section 1250 property) at a gain, you may have to recognize all or part of the gain as ordinary income under the depreciation recapture rules. 1040ez form 2013 Any gain remaining after applying the depreciation recapture rules is a section 1231 gain, which may be taxed as a capital gain. 1040ez form 2013 Gains and losses from property used in farming are reported on Form 4797, Sales of Business Property. 1040ez form 2013 Table 9-1 contains examples of items reported on Form 4797 and refers to the part of that form on which they first should be reported. 1040ez form 2013 Topics - This chapter discusses: Section 1231 gains and losses Depreciation recapture Other gains Useful Items - You may want to see: Publication 544 Sales and Other Dispositions of Assets Form (and Instructions) 4797 Sales of Business Property See chapter 16 for information about getting publications and forms. 1040ez form 2013 Section 1231 Gains and Losses Section 1231 gains and losses are the taxable gains and losses from section 1231 transactions (explained below). 1040ez form 2013 Their treatment as ordinary or capital gains depends on whether you have a net gain or a net loss from all of your section 1231 transactions in the tax year. 1040ez form 2013 Table 9-1. 1040ez form 2013 Where to First Report Certain Items on Form 4797 Type of property Held 1 year  or less Held more than  1 year 1 Depreciable trade or business property:       a Sold or exchanged at a gain Part II Part III (1245, 1250)   b Sold or exchanged at a loss Part II Part I 2 Farmland held less than 10 years for which soil, water, or land clearing expenses were deducted:       a Sold at a gain Part II Part III (1252)   b Sold at a loss Part II Part I 3 All other farmland Part II Part I 4 Disposition of cost-sharing payment property described in section 126 Part II Part III (1255) 5 Cattle and horses used in a trade or business for draft, breeding, dairy, or sporting purposes: Held less  than 24 mos. 1040ez form 2013 Held 24 mos. 1040ez form 2013  or more   a Sold at a gain Part II Part III (1245)   b Sold at a loss Part II Part I   c Raised cattle and horses sold at a gain Part II Part I 6 Livestock other than cattle and horses used in a trade or business for draft, breeding, dairy, or sporting purposes: Held less  than 12 mos. 1040ez form 2013 Held 12 mos. 1040ez form 2013   or more   a Sold at a gain Part II Part III (1245)   b Sold at a loss Part II Part I   c Raised livestock sold at a gain Part II Part I If you have a gain from a section 1231 transaction, first determine whether any of the gain is ordinary income under the depreciation recapture rules (explained later). 1040ez form 2013 Do not take that gain into account as section 1231 gain. 1040ez form 2013 Section 1231 transactions. 1040ez form 2013   Gain or loss on the following transactions is subject to section 1231 treatment. 1040ez form 2013 Sale or exchange of cattle and horses. 1040ez form 2013 The cattle and horses must be held for draft, breeding, dairy, or sporting purposes and held for 24 months or longer. 1040ez form 2013 Sale or exchange of other livestock. 1040ez form 2013 This livestock must be held for draft, breeding, dairy, or sporting purposes and held for 12 months or longer. 1040ez form 2013 Other livestock includes hogs, mules, sheep, goats, donkeys, and other fur-bearing animals. 1040ez form 2013 Other livestock does not include poultry. 1040ez form 2013 Sale or exchange of depreciable personal property. 1040ez form 2013 This property must be used in your business and held longer than 1 year. 1040ez form 2013 Generally, property held for the production of rents or royalties is considered to be used in a trade or business. 1040ez form 2013 Examples of depreciable personal property include farm machinery and trucks. 1040ez form 2013 It also includes amortizable section 197 intangibles. 1040ez form 2013 Sale or exchange of real estate. 1040ez form 2013 This property must be used in your business and held longer than 1 year. 1040ez form 2013 Examples are your farm or ranch (including barns and sheds). 1040ez form 2013 Sale or exchange of unharvested crops. 1040ez form 2013 The crop and land must be sold, exchanged, or involuntarily converted at the same time and to the same person, and the land must have been held longer than 1 year. 1040ez form 2013 You cannot keep any right or option to reacquire the land directly or indirectly (other than a right customarily incident to a mortgage or other security transaction). 1040ez form 2013 Growing crops sold with a leasehold on the land, even if sold to the same person in a single transaction, are not included. 1040ez form 2013 Distributive share of partnership gains and losses. 1040ez form 2013 Your distributive share must be from the sale or exchange of property listed above and held longer than 1 year (or for the required period for certain livestock). 1040ez form 2013 Cutting or disposal of timber. 1040ez form 2013 Special rules apply if you owned the timber longer than 1 year and elect to treat timber cutting as a sale or exchange, or you enter into a cutting contract, as described in chapter 8 under Timber . 1040ez form 2013 Condemnation. 1040ez form 2013 The condemned property (defined in chapter 11) must have been held longer than 1 year. 1040ez form 2013 It must be business property or a capital asset held in connection with a trade or business or a transaction entered into for profit, such as investment property. 1040ez form 2013 It cannot be property held for personal use. 1040ez form 2013 Casualty or theft. 1040ez form 2013 The casualty or theft must have affected business property, property held for the production of rents or royalties, or investment property (such as notes and bonds). 1040ez form 2013 You must have held the property longer than 1 year. 1040ez form 2013 However, if your casualty or theft losses are more than your casualty or theft gains, neither the gains nor the losses are taken into account in the section 1231 computation. 1040ez form 2013 Section 1231 does not apply to personal casualty gains and losses. 1040ez form 2013 See chapter 11 for information on how to treat those gains and losses. 1040ez form 2013 If the property is not held for the required holding period, the transaction is not subject to section 1231 treatment, and any gain or loss is ordinary income reported in Part II of Form 4797. 1040ez form 2013 See Table 9-1. 1040ez form 2013 Property for sale to customers. 1040ez form 2013   A sale, exchange, or involuntary conversion of property held mainly for sale to customers is not a section 1231 transaction. 1040ez form 2013 If you will get back all, or nearly all, of your investment in the property by selling it rather than by using it up in your business, it is property held mainly for sale to customers. 1040ez form 2013 Treatment as ordinary or capital. 1040ez form 2013   To determine the treatment of section 1231 gains and losses, combine all of your section 1231 gains and losses for the year. 1040ez form 2013 If you have a net section 1231 loss, it is an ordinary loss. 1040ez form 2013 If you have a net section 1231 gain, it is ordinary income up to your nonrecaptured section 1231 losses from previous years, explained next. 1040ez form 2013 The rest, if any, is long-term capital gain. 1040ez form 2013 Nonrecaptured section 1231 losses. 1040ez form 2013   Your nonrecaptured section 1231 losses are your net section 1231 losses for the previous 5 years that have not been applied against a net section 1231 gain by treating the gain as ordinary income. 1040ez form 2013 These losses are applied against your net section 1231 gain beginning with the earliest loss in the 5-year period. 1040ez form 2013 Example. 1040ez form 2013 In 2013, Ben has a $2,000 net section 1231 gain. 1040ez form 2013 To figure how much he has to report as ordinary income and long-term capital gain, he must first determine his section 1231 gains and losses from the previous 5-year period. 1040ez form 2013 From 2008 through 2012 he had the following section 1231 gains and losses. 1040ez form 2013 Year Amount 2008 -0- 2009 -0- 2010 ($2,500) 2011 -0- 2012 $1,800   Ben uses this information to figure how to report his net section 1231 gain for 2013 as shown below. 1040ez form 2013 1) Net section 1231 gain (2013) $2,000 2) Net section 1231 loss (2010) ($2,500)   3) Net section 1231 gain (2012) 1,800   4) Remaining net section 1231 loss from prior 5 years ($700)   5) Gain treated as  ordinary income $700 6) Gain treated as long-term  capital gain $1,300 His remaining net section 1231 loss from 2010 is completely recaptured in 2013. 1040ez form 2013 Depreciation Recapture If you dispose of depreciable or amortizable property at a gain, you may have to treat all or part of the gain (even if it is otherwise nontaxable) as ordinary income. 1040ez form 2013 To figure any gain that must be reported as ordinary income, you must keep permanent records of the facts necessary to figure the depreciation or amortization allowed or allowable on your property. 1040ez form 2013 For more information, see chapter 3 of Publication 544. 1040ez form 2013 Section 1245 Property A gain on the disposition of section 1245 property is treated as ordinary income to the extent of depreciation allowed or allowable. 1040ez form 2013 Any recognized gain that is more than the part that is ordinary income is a section 1231 gain. 1040ez form 2013 See Treatment as ordinary or capital under Section 1231 Gains and Losses , earlier. 1040ez form 2013 Section 1245 property includes any property that is or has been subject to an allowance for depreciation or amortization and that is any of the following types of property. 1040ez form 2013 Personal property (either tangible or intangible). 1040ez form 2013 Other tangible property (except buildings and their structural components) used as any of the following. 1040ez form 2013 See Buildings and structural components below. 1040ez form 2013 An integral part of manufacturing, production, or extraction, or of furnishing certain services. 1040ez form 2013 A research facility in any of the activities in (a). 1040ez form 2013 A facility in any of the activities in (a) above, for the bulk storage of fungible commodities (discussed later). 1040ez form 2013 That part of real property (not included in (2)) with an adjusted basis reduced by (but not limited to) the following. 1040ez form 2013 Amortization of certified pollution control facilities. 1040ez form 2013 The section 179 expense deduction. 1040ez form 2013 Deduction for clean-fuel vehicles and certain refueling property. 1040ez form 2013 Expenditures to remove architectural and transportation barriers to the handicapped and elderly. 1040ez form 2013 Certain reforestation expenditures (as described under Reforestation Costs in chapter 7. 1040ez form 2013 Single purpose agricultural (livestock) or horticultural structures. 1040ez form 2013 Storage facilities (except buildings and their structural components) used in distributing petroleum or any primary product of petroleum. 1040ez form 2013 Buildings and structural components. 1040ez form 2013   Section 1245 property does not include buildings and structural components. 1040ez form 2013 The term building includes a house, barn, warehouse, or garage. 1040ez form 2013 The term structural component includes walls, floors, windows, doors, central air conditioning systems, light fixtures, etc. 1040ez form 2013   Do not treat a structure that is essentially machinery or equipment as a building or structural component. 1040ez form 2013 Also, do not treat a structure that houses property used as an integral part of an activity as a building or structural component if the structure's use is so closely related to the property's use that the structure can be expected to be replaced when the property it initially houses is replaced. 1040ez form 2013   The fact that the structure is specially designed to withstand the stress and other demands of the property and cannot be used economically for other purposes indicates it is closely related to the use of the property it houses. 1040ez form 2013 Structures such as oil and gas storage tanks, grain storage bins, and silos are not treated as buildings, but as section 1245 property. 1040ez form 2013 Facility for bulk storage of fungible commodities. 1040ez form 2013   This is a facility used mainly for the bulk storage of fungible commodities. 1040ez form 2013 Bulk storage means storage of a commodity in a large mass before it is used. 1040ez form 2013 For example, if a facility is used to store oranges that have been sorted and boxed, it is not used for bulk storage. 1040ez form 2013 To be fungible, a commodity must be such that one part may be used in place of another. 1040ez form 2013 Gain Treated as Ordinary Income The gain treated as ordinary income on the sale, exchange, or involuntary conversion of section 1245 property, including a sale and leaseback transaction, is the lesser of the following amounts. 1040ez form 2013 The depreciation (which includes any section 179 deduction claimed) and amortization allowed or allowable on the property. 1040ez form 2013 The gain realized on the disposition (the amount realized from the disposition minus the adjusted basis of the property). 1040ez form 2013 For any other disposition of section 1245 property, ordinary income is the lesser of (1) above or the amount by which its fair market value (FMV) is more than its adjusted basis. 1040ez form 2013 For details, see chapter 3 of Publication 544. 1040ez form 2013 Use Part III of Form 4797 to figure the ordinary income part of the gain. 1040ez form 2013 Depreciation claimed on other property or claimed by other taxpayers. 1040ez form 2013   Depreciation and amortization include the amounts you claimed on the section 1245 property as well as the following depreciation and amortization amounts. 1040ez form 2013 Amounts you claimed on property you exchanged for, or converted to, your section 1245 property in a like-kind exchange or involuntary conversion. 1040ez form 2013 For details on exchanges of property that are not taxable, see Like-Kind Exchanges in chapter 8. 1040ez form 2013 Amounts a previous owner of the section 1245 property claimed if your basis is determined with reference to that person's adjusted basis (for example, the donor's depreciation deductions on property you received as a gift and part of the transfer is a sale or exchange). 1040ez form 2013 Example. 1040ez form 2013 Jeff Free paid $120,000 for a tractor in 2012. 1040ez form 2013 On February 23, 2013, he traded it for a chopper and paid an additional $30,000. 1040ez form 2013 To figure his depreciation deduction on the chopper for the current year, Jeff continues to use the basis of the tractor as he would have before the trade. 1040ez form 2013 Jeff can also depreciate the additional $30,000 for the chopper. 1040ez form 2013 Depreciation and amortization. 1040ez form 2013   Depreciation and amortization deductions that must be recaptured as ordinary income include (but are not limited to) the following items. 1040ez form 2013 See Depreciation Recapture in chapter 3 of Publication 544 for more details. 1040ez form 2013 Ordinary depreciation deductions. 1040ez form 2013 Section 179 deduction (see chapter 7). 1040ez form 2013 Any special depreciation allowance. 1040ez form 2013 Amortization deductions for all the following costs. 1040ez form 2013 Acquiring a lease. 1040ez form 2013 Lessee improvements. 1040ez form 2013 Pollution control facilities. 1040ez form 2013 Reforestation expenses. 1040ez form 2013 Section 197 intangibles. 1040ez form 2013 Qualified disaster expenses. 1040ez form 2013 Franchises, trademarks, and trade names acquired before August 11, 1993. 1040ez form 2013 Example. 1040ez form 2013 You file your returns on a calendar year basis. 1040ez form 2013 In February 2011, you bought and placed in service for 100% use in your farming business a light-duty truck (5-year property) that cost $10,000. 1040ez form 2013 You used the half-year convention and your MACRS deductions for the truck were $1,500 in 2011 and $2,550 in 2012. 1040ez form 2013 You did not claim the section 179 expense deduction for the truck. 1040ez form 2013 You sold it in May 2013 for $7,000. 1040ez form 2013 The MACRS deduction in 2013, the year of sale, is $893 (½ of $1,785). 1040ez form 2013 Figure the gain treated as ordinary income as follows. 1040ez form 2013 1) Amount realized $7,000 2) Cost (February 2011) $10,000   3) Depreciation allowed or allowable (MACRS deductions: $1,500 + $2,550 + $893) 4,943   4) Adjusted basis (subtract line 3 from line 2) $5,057 5) Gain realized (subtract line 4 from line 1) 1,943 6) Gain treated as ordinary income (lesser of line 3 or line 5) $1,943 Depreciation allowed or allowable. 1040ez form 2013   You generally use the greater of the depreciation allowed or allowable when figuring the part of gain to report as ordinary income. 1040ez form 2013 If, in prior years, you have consistently taken proper deductions under one method, the amount allowed for your prior years will not be increased even though a greater amount would have been allowed under another proper method. 1040ez form 2013 If you did not take any deduction at all for depreciation, your adjustments to basis for depreciation allowable are figured by using the straight line method. 1040ez form 2013 This treatment applies only when figuring what part of the gain is treated as ordinary income under the rules for section 1245 depreciation recapture. 1040ez form 2013 Disposition of plants and animals. 1040ez form 2013   If you elect not to use the uniform capitalization rules (see chapter 6), you must treat any plant you produce as section 1245 property. 1040ez form 2013 If you have a gain on the property's disposition, you must recapture the pre-productive expenses you would have capitalized if you had not made the election by treating the gain, up to the amount of these expenses, as ordinary income. 1040ez form 2013 For section 1231 transactions, show these expenses as depreciation on Form 4797, Part III, line 22. 1040ez form 2013 For plant sales that are reported on Schedule F (1040), Profit or Loss From Farming, this recapture rule does not change the reporting of income because the gain is already ordinary income. 1040ez form 2013 You can use the farm-price method or the unit-livestock-price method discussed in  chapter 2 to figure these expenses. 1040ez form 2013 Example. 1040ez form 2013 Janet Maple sold her apple orchard in 2013 for $80,000. 1040ez form 2013 Her adjusted basis at the time of sale was $60,000. 1040ez form 2013 She bought the orchard in 2006, but the trees did not produce a crop until 2009. 1040ez form 2013 Her pre-productive expenses were $6,000. 1040ez form 2013 She elected not to use the uniform capitalization rules. 1040ez form 2013 Janet must treat $6,000 of the gain as ordinary income. 1040ez form 2013 Section 1250 Property Section 1250 property includes all real property subject to an allowance for depreciation that is not and never has been section 1245 property. 1040ez form 2013 It includes buildings and structural components that are not section 1245 property (discussed earlier). 1040ez form 2013 It includes a leasehold of land or section 1250 property subject to an allowance for depreciation. 1040ez form 2013 A fee simple interest in land is not section 1250 property because, like land, it is not depreciable. 1040ez form 2013 Gain on the disposition of section 1250 property is treated as ordinary income to the extent of additional depreciation allowed or allowable. 1040ez form 2013 To determine the additional depreciation on section 1250 property, see Depreciation Recapture in chapter 3 of Publication 544. 1040ez form 2013 You will not have additional depreciation if any of the following apply to the property disposed of. 1040ez form 2013 You figured depreciation for the property using the straight line method or any other method that does not result in depreciation that is more than the amount figured by the straight line method and you have held the property longer than 1 year. 1040ez form 2013 You chose the alternate ACRS (straight line) method for the property, which was a type of 15-, 18-, or 19-year real property covered by the section 1250 rules. 1040ez form 2013 The property was nonresidential real property placed in service after 1986 (or after July 31, 1986, if the choice to use MACRS was made) and you held it longer than 1 year. 1040ez form 2013 These properties are depreciated using the straight line method. 1040ez form 2013 Installment Sale If you report the sale of property under the installment method, any depreciation recapture under section 1245 or 1250 is taxable as ordinary income in the year of sale. 1040ez form 2013 This applies even if no payments are received in that year. 1040ez form 2013 If the gain is more than the depreciation recapture income, report the rest of the gain using the rules of the installment method. 1040ez form 2013 For this purpose, include the recapture income in your installment sale basis to determine your gross profit on the installment sale. 1040ez form 2013 If you dispose of more than one asset in a single transaction, you must separately figure the gain on each asset so that it may be properly reported. 1040ez form 2013 To do this, allocate the selling price and the payments you receive in the year of sale to each asset. 1040ez form 2013 Report any depreciation recapture income in the year of sale before using the installment method for any remaining gain. 1040ez form 2013 For more information on installment sales, see chapter 10. 1040ez form 2013 Other Dispositions Chapter 3 of Publication 544 discusses the tax treatment of the following transfers of depreciable property. 1040ez form 2013 By gift. 1040ez form 2013 At death. 1040ez form 2013 In like-kind exchanges. 1040ez form 2013 In involuntary conversions. 1040ez form 2013 Publication 544 also explains how to handle a single transaction involving multiple properties. 1040ez form 2013 Other Gains This section discusses gain on the disposition of farmland for which you were allowed either of the following. 1040ez form 2013 Deductions for soil and water conservation expenditures (section 1252 property). 1040ez form 2013 Exclusions from income for certain cost sharing payments (section 1255 property). 1040ez form 2013 Section 1252 property. 1040ez form 2013   If you disposed of farmland you held more than 1 year and less than 10 years at a gain and you were allowed deductions for soil and water conservation expenses for the land, as discussed in chapter 5, you must treat part of the gain as ordinary income and treat the balance as section 1231 gain. 1040ez form 2013 Exceptions. 1040ez form 2013   Do not treat gain on the following transactions as gain on section 1252 property. 1040ez form 2013 Disposition of farmland by gift. 1040ez form 2013 Transfer of farm property at death (except for income in respect of a decedent). 1040ez form 2013 For more information, see Regulations section 1. 1040ez form 2013 1252-2. 1040ez form 2013 Amount to report as ordinary income. 1040ez form 2013   You report as ordinary income the lesser of the following amounts. 1040ez form 2013 Your gain (determined by subtracting the adjusted basis from the amount realized from a sale, exchange, or involuntary conversion, or the FMV for all other dispositions). 1040ez form 2013 The total deductions allowed for soil and water conservation expenses multiplied by the applicable percentage, discussed next. 1040ez form 2013 Applicable percentage. 1040ez form 2013   The applicable percentage is based on the length of time you held the land. 1040ez form 2013 If you dispose of your farmland within 5 years after the date you acquired it, the percentage is 100%. 1040ez form 2013 If you dispose of the land within the 6th through 9th year after you acquired it, the applicable percentage is reduced by 20% a year for each year or part of a year you hold the land after the 5th year. 1040ez form 2013 If you dispose of the land 10 or more years after you acquired it, the percentage is 0%, and the entire gain is a section 1231 gain. 1040ez form 2013 Example. 1040ez form 2013 You acquired farmland on January 19, 2005. 1040ez form 2013 On October 3, 2013, you sold the land at a $30,000 gain. 1040ez form 2013 Between January 1 and October 3, 2013, you incur soil and water conservation expenditures of $15,000 for the land that are fully deductible in 2013. 1040ez form 2013 The applicable percentage is 40% since you sold the land within the 8th year after you acquired it. 1040ez form 2013 You treat $6,000 (40% of $15,000) of the $30,000 gain as ordinary income and the $24,000 balance as a section 1231 gain. 1040ez form 2013 Section 1255 property. 1040ez form 2013   If you receive certain cost-sharing payments on property and you exclude those payments from income (as discussed in chapter 3), you may have to treat part of any gain as ordinary income and treat the balance as a section 1231 gain. 1040ez form 2013 If you chose not to exclude these payments, you will not have to recognize ordinary income under this provision. 1040ez form 2013 Amount to report as ordinary income. 1040ez form 2013   You report as ordinary income the lesser of the following amounts. 1040ez form 2013 The applicable percentage of the total excluded cost-sharing payments. 1040ez form 2013 The gain on the disposition of the property. 1040ez form 2013 You do not report ordinary income under this rule to the extent the gain is recognized as ordinary income under sections 1231 through 1254, 1256, and 1257. 1040ez form 2013 However, if applicable, gain reported under this rule must be reported regardless of any contrary provisions (including nonrecognition provisions) under any other section. 1040ez form 2013 Applicable percentage. 1040ez form 2013   The applicable percentage of the excluded cost-sharing payments to be reported as ordinary income is based on the length of time you hold the property after receiving the payments. 1040ez form 2013 If the property is held less than 10 years after you receive the payments, the percentage is 100%. 1040ez form 2013 After 10 years, the percentage is reduced by 10% a year, or part of a year, until the rate is 0%. 1040ez form 2013 Form 4797, Part III. 1040ez form 2013   Use Form 4797, Part III, to figure the ordinary income part of a gain from the sale, exchange, or involuntary conversion of section 1252 property and section 1255 property. 1040ez form 2013 Prev  Up  Next   Home   More Online Publications
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The 1040ez Form 2013

1040ez form 2013 Index A Absence, temporary, Temporary absence from work. 1040ez form 2013 , Temporary absence from work. 1040ez form 2013 Accountable plans, Accountable Plans Address, change of, Reminders Adequate accounting, Adequate accounting. 1040ez form 2013 Armed Forces, Retirees, survivors, and Armed Forces members. 1040ez form 2013 , Members of the Armed Forces Distance test, special rule, Armed Forces. 1040ez form 2013 Form 3903, how to complete, How to complete Form 3903 for members of the Armed Forces. 1040ez form 2013 Services or reimbursements provided by government, Services or reimbursements provided by government. 1040ez form 2013 Spouse and dependents, Spouse and dependents. 1040ez form 2013 Assistance (see Tax help) C Change of address, Reminders Closely related in place, Closely related in place. 1040ez form 2013 Closely related in time, Closely related in time. 1040ez form 2013 D Deductible moving expenses, Deductible Moving Expenses, Moving expenses allocable to excluded foreign income. 1040ez form 2013 Household goods, Household goods and personal effects. 1040ez form 2013 Moving to and from storage, Moving goods and effects to and from storage. 1040ez form 2013 Member of your household, Member of your household. 1040ez form 2013 Moves in U. 1040ez form 2013 S. 1040ez form 2013 , Moves to Locations in the United States Moves outside U. 1040ez form 2013 S. 1040ez form 2013 , Moves to Locations Outside the United States Moving expenses allocable to excluded foreign income, Moving expenses allocable to excluded foreign income. 1040ez form 2013 Personal effects, Household goods and personal effects. 1040ez form 2013 Moving to and from storage, Moving goods and effects to and from storage. 1040ez form 2013 Reasonable expenses, Reasonable expenses. 1040ez form 2013 Storage expenses, Storage expenses. 1040ez form 2013 , Storage expenses. 1040ez form 2013 Travel by car, Travel by car. 1040ez form 2013 Travel expenses, Travel expenses. 1040ez form 2013 Distance test, Distance Test Armed Forces, special rule, Armed Forces. 1040ez form 2013 First job, First job or return to full-time work. 1040ez form 2013 Illustration of (Figure A), Main job location, Main job location. 1040ez form 2013 Return to full-time work, First job or return to full-time work. 1040ez form 2013 Worksheet 1, Distance Test E Employees Time test for, Time Test for Employees Estimated tax, Tax Withholding and Estimated Tax, Estimated tax. 1040ez form 2013 Excess reimbursements, Excess reimbursement. 1040ez form 2013 Excluded foreign income Moving expenses allocable to, Moving expenses allocable to excluded foreign income. 1040ez form 2013 F Figures (see Tables and figures) First job, First job or return to full-time work. 1040ez form 2013 Form 1040 Moving expense deduction, Where to deduct. 1040ez form 2013 Form 3903 Armed Forces members, how to complete, How to complete Form 3903 for members of the Armed Forces. 1040ez form 2013 Completing form, Completing Form 3903. 1040ez form 2013 Moving expense deduction calculation, Form 3903 Form W-2 Reimbursements, You meet accountable plan rules. 1040ez form 2013 , Expenses deducted in earlier year. 1040ez form 2013 Government provided for Armed Forces members, Services or reimbursements provided by government. 1040ez form 2013 Form W-4 Withholding allowance, Amount of income tax withheld. 1040ez form 2013 Free tax services, Free help with your tax return. 1040ez form 2013 Full-time work, defined, Full-time work. 1040ez form 2013 H Help (see Tax help) Home, defined, Home defined. 1040ez form 2013 Household goods, Household goods and personal effects. 1040ez form 2013 Moving to and from storage, Moving goods and effects to and from storage. 1040ez form 2013 I Important reminders, Reminders J Joint returns, Joint Return M Main job location Defined, Main job location. 1040ez form 2013 More than one job, More than one job. 1040ez form 2013 Union members, Union members. 1040ez form 2013 Member of household, Member of your household. 1040ez form 2013 Members of Armed Forces (see Armed Forces) Mileage rate, What's New Missing children, photographs of, Reminders Moves In U. 1040ez form 2013 S. 1040ez form 2013 , Moves to Locations in the United States Outside U. 1040ez form 2013 S. 1040ez form 2013 , Moves to Locations Outside the United States To and from storage, Moving goods and effects to and from storage. 1040ez form 2013 Moving expenses, Who Can Deduct Moving Expenses, Deductible Moving Expenses (see also Deductible moving expenses) (see also Who can deduct) N Nonaccountable plans, Nonaccountable Plans Nondeductible expenses, Nondeductible Expenses Reimbursements of, Reimbursement of nondeductible expenses. 1040ez form 2013 , Reimbursement for deductible and nondeductible expenses. 1040ez form 2013 P Permanently retired, defined, Retirees who were working abroad. 1040ez form 2013 Personal effects, Household goods and personal effects. 1040ez form 2013 Moving to and from storage, Moving goods and effects to and from storage. 1040ez form 2013 Publications (see Tax help) R Reasonable expenses, Reasonable expenses. 1040ez form 2013 Reasonable period of time, Reasonable period of time. 1040ez form 2013 Reimbursements, Reimbursements, Estimated tax. 1040ez form 2013 Accountable plans, Accountable Plans Adequate accounting, Adequate accounting. 1040ez form 2013 Armed Forces members, Services or reimbursements provided by government. 1040ez form 2013 Estimated tax, Estimated tax. 1040ez form 2013 Excess, Excess reimbursement. 1040ez form 2013 Excluded from income, Reimbursements excluded from income. 1040ez form 2013 Included in income, Reimbursements included in income. 1040ez form 2013 Nonaccountable plans, Nonaccountable Plans Nondeductible expenses, Reimbursement of nondeductible expenses. 1040ez form 2013 , Reimbursement for deductible and nondeductible expenses. 1040ez form 2013 Reasonable period of time, Reasonable period of time. 1040ez form 2013 Reporting moving expenses and reimbursements (Table 2), How and When To Report Types of plans, Types of Reimbursement Plans Reporting expenses, How and When To Report Expenses equal to or less than reimbursement, Expenses equal to or less than reimbursement. 1040ez form 2013 Expenses greater than reimbursement, Expenses greater than reimbursement. 1040ez form 2013 Form 3903, deduction calculation, Form 3903 Moving expenses and reimbursements (Table 2), How and When To Report Retirees who move to U. 1040ez form 2013 S. 1040ez form 2013 , Retirees, survivors, and Armed Forces members. 1040ez form 2013 , Retirees or survivors. 1040ez form 2013 Permanently retired, defined, Retirees who were working abroad. 1040ez form 2013 Return to full-time work, First job or return to full-time work. 1040ez form 2013 S Seasonal trade or business, Seasonal trade or business. 1040ez form 2013 Seasonal work, Seasonal work. 1040ez form 2013 Self-employed persons Time test, Time Test for Self-Employed Persons, Self-employment. 1040ez form 2013 Table 1, Time Test for Employees Spouse of Armed Forces member, Spouse and dependents. 1040ez form 2013 Standard mileage rate, What's New Storage expenses, Storage expenses. 1040ez form 2013 , Storage expenses. 1040ez form 2013 Survivors who move to U. 1040ez form 2013 S. 1040ez form 2013 , Retirees, survivors, and Armed Forces members. 1040ez form 2013 , Retirees or survivors. 1040ez form 2013 , Retirees or Survivors Who Move to the United States, Survivors of decedents who were working abroad. 1040ez form 2013 When move begins, When a move begins. 1040ez form 2013 T Tables and figures Distance test, Distance Test Nonmilitary move within U. 1040ez form 2013 S. 1040ez form 2013 , can you deduct expenses (Figure B), Seasonal work. 1040ez form 2013 Reporting moving expenses and reimbursements (Table 2), How and When To Report Time test, satisfying for employees and self-employed persons (Table 1), Time Test for Employees Tax help, How To Get Tax Help Temporary absence, Temporary absence from work. 1040ez form 2013 , Temporary absence from work. 1040ez form 2013 Time test, Time Test Employees, Time Test for Employees Exceptions to, Exceptions to the Time Test Full-time work, Full-time work. 1040ez form 2013 Joint return, Joint Return Not yet met, Time Test Not Yet Met Satisfying for employees and self-employed persons (Table 1), Time Test for Employees Seasonal trade or business, Seasonal trade or business. 1040ez form 2013 Seasonal work, Seasonal work. 1040ez form 2013 Self-employed persons, Time Test for Self-Employed Persons, Self-employment. 1040ez form 2013 Temporary absence from work, Temporary absence from work. 1040ez form 2013 , Temporary absence from work. 1040ez form 2013 Travel by car, Travel by car. 1040ez form 2013 Travel expenses, Travel expenses. 1040ez form 2013 TTY/TDD information, How To Get Tax Help U Uniform Relocation Assistance and Real Property Acquisition Policies Act of 1970, Uniform Relocation Assistance and Real Property Acquisition Policies Act of 1970 Unions Main job location of member, Union members. 1040ez form 2013 W When to deduct expenses, When To Deduct Expenses, Illustrated Example Choosing when to deduct, Choosing when to deduct. 1040ez form 2013 Expenses not reimbursed, Expenses not reimbursed. 1040ez form 2013 Expenses reimbursed, Expenses reimbursed. 1040ez form 2013 How to make choice, How to make the choice. 1040ez form 2013 Who can deduct, Who Can Deduct Moving Expenses, When a move begins. 1040ez form 2013 Armed Forces, members of, Retirees, survivors, and Armed Forces members. 1040ez form 2013 Distance test, Distance Test Nonmilitary move within U. 1040ez form 2013 S. 1040ez form 2013 (Figure B), Seasonal work. 1040ez form 2013 Related to start of work, Move Related to Start of Work Retirees who move to U. 1040ez form 2013 S. 1040ez form 2013 , Retirees, survivors, and Armed Forces members. 1040ez form 2013 , Retirees or survivors. 1040ez form 2013 , Retirees or Survivors Who Move to the United States Survivors who move to U. 1040ez form 2013 S. 1040ez form 2013 , Retirees, survivors, and Armed Forces members. 1040ez form 2013 , Retirees or survivors. 1040ez form 2013 , Retirees or Survivors Who Move to the United States, Survivors of decedents who were working abroad. 1040ez form 2013 Time test, Time Test Withholding, Tax Withholding and Estimated Tax Worksheet Distance test (Worksheet 1), Distance Test Prev  Up     Home   More Online Publications