Filing Your Taxes Online is Fast, Easy and Secure.
Start now and receive your tax refund in as little as 7 days.

1. Get Answers

Your online questions are customized to your unique tax situation.

2. Maximize your Refund

Find tax credits for everything from school tuition to buying a hybri

3. E-File for FREE

E-file free with direct deposit to get your refund in as few as 7 days.

Filing your taxes with paper mail can be difficult and it could take weeks for your refund to arrive. IRS e-file is easy, fast and secure. There is no paperwork going to the IRS so tax refunds can be processed in as little as 7 days with direct deposit. As you prepare your taxes online, you can see your tax refund in real time.

FREE audit support and representation from an enrolled agent – NEW and only from H&R Block

2012 Free Tax Return Filing

2011 Tax Forms2013 1040ezFree Federal And State Tax ReturnFile Irs ExtensionE File 2009 Tax Return2010 TaxesLast Day To File Taxes 2013File 1040ezFree 2007 Tax Preparation Online1040ez Download1040 Easy FormTax Software For 20122012 Ez Tax Form2011 Taxes OnlineIrs2011 Irs Form 5329Irs Gov Form 1040Www Irs Gov FreefileHow To File Prior Year Tax ReturnsFile 1040ez For FreeFree Federal Tax Filing 2012Form1040ezIrsState Tax Returns FreeAarp Org TaxaideAmending Income Tax Returns For IndividualsMilitary H&r BlockI Need A 1040x FormFiling State Taxes Online For FreeFree Tax Filing For 2011File Federal Taxes Online For FreeCan I Amend My Tax ReturnPrepare 1040x Online1040x 2013 FormMyfreetaxes Com TucsonWhen Can You Amend A Tax ReturnIrs Form 1040ez InstructionsFile Past Year Taxes1040ez Tax FormsH And R Block Free Tax Preparation

2012 Free Tax Return Filing

2012 free tax return filing 9. 2012 free tax return filing   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. 2012 free tax return filing Depreciation RecaptureSection 1245 Property Section 1250 Property Installment Sale Other Dispositions Other GainsExceptions. 2012 free tax return filing Amount to report as ordinary income. 2012 free tax return filing Applicable percentage. 2012 free tax return filing Amount to report as ordinary income. 2012 free tax return filing Applicable percentage. 2012 free tax return filing 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. 2012 free tax return filing 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. 2012 free tax return filing Any gain remaining after applying the depreciation recapture rules is a section 1231 gain, which may be taxed as a capital gain. 2012 free tax return filing Gains and losses from property used in farming are reported on Form 4797, Sales of Business Property. 2012 free tax return filing 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. 2012 free tax return filing 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. 2012 free tax return filing Section 1231 Gains and Losses Section 1231 gains and losses are the taxable gains and losses from section 1231 transactions (explained below). 2012 free tax return filing 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. 2012 free tax return filing Table 9-1. 2012 free tax return filing 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. 2012 free tax return filing Held 24 mos. 2012 free tax return filing  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. 2012 free tax return filing Held 12 mos. 2012 free tax return filing   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). 2012 free tax return filing Do not take that gain into account as section 1231 gain. 2012 free tax return filing Section 1231 transactions. 2012 free tax return filing   Gain or loss on the following transactions is subject to section 1231 treatment. 2012 free tax return filing Sale or exchange of cattle and horses. 2012 free tax return filing The cattle and horses must be held for draft, breeding, dairy, or sporting purposes and held for 24 months or longer. 2012 free tax return filing Sale or exchange of other livestock. 2012 free tax return filing This livestock must be held for draft, breeding, dairy, or sporting purposes and held for 12 months or longer. 2012 free tax return filing Other livestock includes hogs, mules, sheep, goats, donkeys, and other fur-bearing animals. 2012 free tax return filing Other livestock does not include poultry. 2012 free tax return filing Sale or exchange of depreciable personal property. 2012 free tax return filing This property must be used in your business and held longer than 1 year. 2012 free tax return filing Generally, property held for the production of rents or royalties is considered to be used in a trade or business. 2012 free tax return filing Examples of depreciable personal property include farm machinery and trucks. 2012 free tax return filing It also includes amortizable section 197 intangibles. 2012 free tax return filing Sale or exchange of real estate. 2012 free tax return filing This property must be used in your business and held longer than 1 year. 2012 free tax return filing Examples are your farm or ranch (including barns and sheds). 2012 free tax return filing Sale or exchange of unharvested crops. 2012 free tax return filing 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. 2012 free tax return filing 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). 2012 free tax return filing Growing crops sold with a leasehold on the land, even if sold to the same person in a single transaction, are not included. 2012 free tax return filing Distributive share of partnership gains and losses. 2012 free tax return filing 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). 2012 free tax return filing Cutting or disposal of timber. 2012 free tax return filing 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 . 2012 free tax return filing Condemnation. 2012 free tax return filing The condemned property (defined in chapter 11) must have been held longer than 1 year. 2012 free tax return filing 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. 2012 free tax return filing It cannot be property held for personal use. 2012 free tax return filing Casualty or theft. 2012 free tax return filing 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). 2012 free tax return filing You must have held the property longer than 1 year. 2012 free tax return filing 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. 2012 free tax return filing Section 1231 does not apply to personal casualty gains and losses. 2012 free tax return filing See chapter 11 for information on how to treat those gains and losses. 2012 free tax return filing 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. 2012 free tax return filing See Table 9-1. 2012 free tax return filing Property for sale to customers. 2012 free tax return filing   A sale, exchange, or involuntary conversion of property held mainly for sale to customers is not a section 1231 transaction. 2012 free tax return filing 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. 2012 free tax return filing Treatment as ordinary or capital. 2012 free tax return filing   To determine the treatment of section 1231 gains and losses, combine all of your section 1231 gains and losses for the year. 2012 free tax return filing If you have a net section 1231 loss, it is an ordinary loss. 2012 free tax return filing If you have a net section 1231 gain, it is ordinary income up to your nonrecaptured section 1231 losses from previous years, explained next. 2012 free tax return filing The rest, if any, is long-term capital gain. 2012 free tax return filing Nonrecaptured section 1231 losses. 2012 free tax return filing   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. 2012 free tax return filing These losses are applied against your net section 1231 gain beginning with the earliest loss in the 5-year period. 2012 free tax return filing Example. 2012 free tax return filing In 2013, Ben has a $2,000 net section 1231 gain. 2012 free tax return filing 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. 2012 free tax return filing From 2008 through 2012 he had the following section 1231 gains and losses. 2012 free tax return filing 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. 2012 free tax return filing 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. 2012 free tax return filing 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. 2012 free tax return filing 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. 2012 free tax return filing For more information, see chapter 3 of Publication 544. 2012 free tax return filing 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. 2012 free tax return filing Any recognized gain that is more than the part that is ordinary income is a section 1231 gain. 2012 free tax return filing See Treatment as ordinary or capital under Section 1231 Gains and Losses , earlier. 2012 free tax return filing 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. 2012 free tax return filing Personal property (either tangible or intangible). 2012 free tax return filing Other tangible property (except buildings and their structural components) used as any of the following. 2012 free tax return filing See Buildings and structural components below. 2012 free tax return filing An integral part of manufacturing, production, or extraction, or of furnishing certain services. 2012 free tax return filing A research facility in any of the activities in (a). 2012 free tax return filing A facility in any of the activities in (a) above, for the bulk storage of fungible commodities (discussed later). 2012 free tax return filing That part of real property (not included in (2)) with an adjusted basis reduced by (but not limited to) the following. 2012 free tax return filing Amortization of certified pollution control facilities. 2012 free tax return filing The section 179 expense deduction. 2012 free tax return filing Deduction for clean-fuel vehicles and certain refueling property. 2012 free tax return filing Expenditures to remove architectural and transportation barriers to the handicapped and elderly. 2012 free tax return filing Certain reforestation expenditures (as described under Reforestation Costs in chapter 7. 2012 free tax return filing Single purpose agricultural (livestock) or horticultural structures. 2012 free tax return filing Storage facilities (except buildings and their structural components) used in distributing petroleum or any primary product of petroleum. 2012 free tax return filing Buildings and structural components. 2012 free tax return filing   Section 1245 property does not include buildings and structural components. 2012 free tax return filing The term building includes a house, barn, warehouse, or garage. 2012 free tax return filing The term structural component includes walls, floors, windows, doors, central air conditioning systems, light fixtures, etc. 2012 free tax return filing   Do not treat a structure that is essentially machinery or equipment as a building or structural component. 2012 free tax return filing 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. 2012 free tax return filing   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. 2012 free tax return filing Structures such as oil and gas storage tanks, grain storage bins, and silos are not treated as buildings, but as section 1245 property. 2012 free tax return filing Facility for bulk storage of fungible commodities. 2012 free tax return filing   This is a facility used mainly for the bulk storage of fungible commodities. 2012 free tax return filing Bulk storage means storage of a commodity in a large mass before it is used. 2012 free tax return filing For example, if a facility is used to store oranges that have been sorted and boxed, it is not used for bulk storage. 2012 free tax return filing To be fungible, a commodity must be such that one part may be used in place of another. 2012 free tax return filing 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. 2012 free tax return filing The depreciation (which includes any section 179 deduction claimed) and amortization allowed or allowable on the property. 2012 free tax return filing The gain realized on the disposition (the amount realized from the disposition minus the adjusted basis of the property). 2012 free tax return filing 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. 2012 free tax return filing For details, see chapter 3 of Publication 544. 2012 free tax return filing Use Part III of Form 4797 to figure the ordinary income part of the gain. 2012 free tax return filing Depreciation claimed on other property or claimed by other taxpayers. 2012 free tax return filing   Depreciation and amortization include the amounts you claimed on the section 1245 property as well as the following depreciation and amortization amounts. 2012 free tax return filing Amounts you claimed on property you exchanged for, or converted to, your section 1245 property in a like-kind exchange or involuntary conversion. 2012 free tax return filing For details on exchanges of property that are not taxable, see Like-Kind Exchanges in chapter 8. 2012 free tax return filing 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). 2012 free tax return filing Example. 2012 free tax return filing Jeff Free paid $120,000 for a tractor in 2012. 2012 free tax return filing On February 23, 2013, he traded it for a chopper and paid an additional $30,000. 2012 free tax return filing 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. 2012 free tax return filing Jeff can also depreciate the additional $30,000 for the chopper. 2012 free tax return filing Depreciation and amortization. 2012 free tax return filing   Depreciation and amortization deductions that must be recaptured as ordinary income include (but are not limited to) the following items. 2012 free tax return filing See Depreciation Recapture in chapter 3 of Publication 544 for more details. 2012 free tax return filing Ordinary depreciation deductions. 2012 free tax return filing Section 179 deduction (see chapter 7). 2012 free tax return filing Any special depreciation allowance. 2012 free tax return filing Amortization deductions for all the following costs. 2012 free tax return filing Acquiring a lease. 2012 free tax return filing Lessee improvements. 2012 free tax return filing Pollution control facilities. 2012 free tax return filing Reforestation expenses. 2012 free tax return filing Section 197 intangibles. 2012 free tax return filing Qualified disaster expenses. 2012 free tax return filing Franchises, trademarks, and trade names acquired before August 11, 1993. 2012 free tax return filing Example. 2012 free tax return filing You file your returns on a calendar year basis. 2012 free tax return filing 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. 2012 free tax return filing You used the half-year convention and your MACRS deductions for the truck were $1,500 in 2011 and $2,550 in 2012. 2012 free tax return filing You did not claim the section 179 expense deduction for the truck. 2012 free tax return filing You sold it in May 2013 for $7,000. 2012 free tax return filing The MACRS deduction in 2013, the year of sale, is $893 (½ of $1,785). 2012 free tax return filing Figure the gain treated as ordinary income as follows. 2012 free tax return filing 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. 2012 free tax return filing   You generally use the greater of the depreciation allowed or allowable when figuring the part of gain to report as ordinary income. 2012 free tax return filing 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. 2012 free tax return filing 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. 2012 free tax return filing This treatment applies only when figuring what part of the gain is treated as ordinary income under the rules for section 1245 depreciation recapture. 2012 free tax return filing Disposition of plants and animals. 2012 free tax return filing   If you elect not to use the uniform capitalization rules (see chapter 6), you must treat any plant you produce as section 1245 property. 2012 free tax return filing 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. 2012 free tax return filing For section 1231 transactions, show these expenses as depreciation on Form 4797, Part III, line 22. 2012 free tax return filing 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. 2012 free tax return filing You can use the farm-price method or the unit-livestock-price method discussed in  chapter 2 to figure these expenses. 2012 free tax return filing Example. 2012 free tax return filing Janet Maple sold her apple orchard in 2013 for $80,000. 2012 free tax return filing Her adjusted basis at the time of sale was $60,000. 2012 free tax return filing She bought the orchard in 2006, but the trees did not produce a crop until 2009. 2012 free tax return filing Her pre-productive expenses were $6,000. 2012 free tax return filing She elected not to use the uniform capitalization rules. 2012 free tax return filing Janet must treat $6,000 of the gain as ordinary income. 2012 free tax return filing 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. 2012 free tax return filing It includes buildings and structural components that are not section 1245 property (discussed earlier). 2012 free tax return filing It includes a leasehold of land or section 1250 property subject to an allowance for depreciation. 2012 free tax return filing A fee simple interest in land is not section 1250 property because, like land, it is not depreciable. 2012 free tax return filing Gain on the disposition of section 1250 property is treated as ordinary income to the extent of additional depreciation allowed or allowable. 2012 free tax return filing To determine the additional depreciation on section 1250 property, see Depreciation Recapture in chapter 3 of Publication 544. 2012 free tax return filing You will not have additional depreciation if any of the following apply to the property disposed of. 2012 free tax return filing 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. 2012 free tax return filing 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. 2012 free tax return filing 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. 2012 free tax return filing These properties are depreciated using the straight line method. 2012 free tax return filing 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. 2012 free tax return filing This applies even if no payments are received in that year. 2012 free tax return filing If the gain is more than the depreciation recapture income, report the rest of the gain using the rules of the installment method. 2012 free tax return filing For this purpose, include the recapture income in your installment sale basis to determine your gross profit on the installment sale. 2012 free tax return filing 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. 2012 free tax return filing To do this, allocate the selling price and the payments you receive in the year of sale to each asset. 2012 free tax return filing Report any depreciation recapture income in the year of sale before using the installment method for any remaining gain. 2012 free tax return filing For more information on installment sales, see chapter 10. 2012 free tax return filing Other Dispositions Chapter 3 of Publication 544 discusses the tax treatment of the following transfers of depreciable property. 2012 free tax return filing By gift. 2012 free tax return filing At death. 2012 free tax return filing In like-kind exchanges. 2012 free tax return filing In involuntary conversions. 2012 free tax return filing Publication 544 also explains how to handle a single transaction involving multiple properties. 2012 free tax return filing Other Gains This section discusses gain on the disposition of farmland for which you were allowed either of the following. 2012 free tax return filing Deductions for soil and water conservation expenditures (section 1252 property). 2012 free tax return filing Exclusions from income for certain cost sharing payments (section 1255 property). 2012 free tax return filing Section 1252 property. 2012 free tax return filing   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. 2012 free tax return filing Exceptions. 2012 free tax return filing   Do not treat gain on the following transactions as gain on section 1252 property. 2012 free tax return filing Disposition of farmland by gift. 2012 free tax return filing Transfer of farm property at death (except for income in respect of a decedent). 2012 free tax return filing For more information, see Regulations section 1. 2012 free tax return filing 1252-2. 2012 free tax return filing Amount to report as ordinary income. 2012 free tax return filing   You report as ordinary income the lesser of the following amounts. 2012 free tax return filing 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). 2012 free tax return filing The total deductions allowed for soil and water conservation expenses multiplied by the applicable percentage, discussed next. 2012 free tax return filing Applicable percentage. 2012 free tax return filing   The applicable percentage is based on the length of time you held the land. 2012 free tax return filing If you dispose of your farmland within 5 years after the date you acquired it, the percentage is 100%. 2012 free tax return filing 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. 2012 free tax return filing 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. 2012 free tax return filing Example. 2012 free tax return filing You acquired farmland on January 19, 2005. 2012 free tax return filing On October 3, 2013, you sold the land at a $30,000 gain. 2012 free tax return filing 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. 2012 free tax return filing The applicable percentage is 40% since you sold the land within the 8th year after you acquired it. 2012 free tax return filing 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. 2012 free tax return filing Section 1255 property. 2012 free tax return filing   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. 2012 free tax return filing If you chose not to exclude these payments, you will not have to recognize ordinary income under this provision. 2012 free tax return filing Amount to report as ordinary income. 2012 free tax return filing   You report as ordinary income the lesser of the following amounts. 2012 free tax return filing The applicable percentage of the total excluded cost-sharing payments. 2012 free tax return filing The gain on the disposition of the property. 2012 free tax return filing 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. 2012 free tax return filing However, if applicable, gain reported under this rule must be reported regardless of any contrary provisions (including nonrecognition provisions) under any other section. 2012 free tax return filing Applicable percentage. 2012 free tax return filing   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. 2012 free tax return filing If the property is held less than 10 years after you receive the payments, the percentage is 100%. 2012 free tax return filing After 10 years, the percentage is reduced by 10% a year, or part of a year, until the rate is 0%. 2012 free tax return filing Form 4797, Part III. 2012 free tax return filing   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. 2012 free tax return filing Prev  Up  Next   Home   More Online Publications
Español

Mobile App Gallery API Documentation

About the API

The USA.gov Mobile Apps Gallery and GobiernoUSA.gov Aplicaciones (apps) móviles feature mobile apps and websites from government agencies on a variety of platforms in English and Spanish.

The Mobile App Gallery API can be used to retrieve information about all of the apps in the galleries.

If you are using the Mobile App Gallery API and have feedback or want to tell us about your product, please e-mail us.

Back to Top

Accessing the API

Our Mobile App Gallery API is accessible via HTTP GET requests and does not require a login or API key to use.

The base URL for the API is http://apps.usa.gov/apps-gallery/api/. Append the API call you'd like to make to this URL.

There are 4 URLs available to query against.

Query Examples

Error Handling

  • HTTP Code 500 = internal server error
  • HTTP Code 200 = results found
  • HTTP Code 404 = query error

JSONP

API Data Model

The following fields are associated with mobile apps. Please note that not every record has data in every field, and the API will only return completed fields.

  • Id - Unique Sytem Id of the app.
  • Name – The name of the app.
  • Organization – The agency or organization for the app.
  • Friendly_URL – The URL to the app on the USA.gov or GobiernoUSA.gov App Gallery.
  • Short_Description – A short description of the app.
  • Long_Description – A long description of the app. Please note that the long description may include HTML coding.
  • Language – Whether the app is in English or Spanish.
  • Icon – The path to the icon for the app.
  • Agency - Agency associated with the app as an array.
  • Version_Details - List of version avaiable for the app as an array.

Additionally, each Version Detail secion includes following sub-data elements.

  • Version_Number - This version's number,
  • Published - The date this version of the app was published.
  • Description - Description of this version, should be similar to the registration's long description,
  • Store_Url -The URL to download or access the app.
  • Whats_New - Description of changes or features distinct to this version.
  • Platform - Operating System this version is available for.
  • Device - List of device types this version is available for as an array.
  • Rating - Average rating of this version.
  • Rating_Count - Number of ratings given.
  • Screenshot - List of url paths to screenshots of the app as an array.
  • Video - List of url paths to videos of the app as an array.
  • Language - Whether this version is in English or Spanish.

Results

All results are in json format.

No Results

{
        "metadata": {
            "uri":    "http://apps.usa.gov/apps-gallery/api/registrations.json?Name=NotFound",
            "count":  0,
            "offset": null
        },
        "results": []
    }

Good Results

{
        "metadata": {
            "uri":    "http://apps.usa.gov/apps-gallery/api/registrations.json?limit=3",
            "count":  3,
            "limit":  3,
            "offset": 1
        },
        "results": [ {},{},{} ]
    }

JSONP Results

fname({
        "metadata": {
            "uri":    "http://apps.usa.gov/apps-gallery/api/registrations.json?limit=3&_callback=fname",
            "count":  3,
            "limit":  3,
            "offset": 1
        },
        "results": [ {},{},{} ]
    });

Back to Top

Terms of Service

By using this data, you agree to the Terms of Service.

Back to Top

The 2012 Free Tax Return Filing

2012 free tax return filing Publication 225 - Introductory Material Table of Contents IntroductionOrdering forms and publications. 2012 free tax return filing Tax questions. 2012 free tax return filing Future Developments What's New for 2013 What's New for 2014 Reminders Introduction You are in the business of farming if you cultivate, operate, or manage a farm for profit, either as owner or tenant. 2012 free tax return filing A farm includes livestock, dairy, poultry, fish, fruit, and truck farms. 2012 free tax return filing It also includes plantations, ranches, ranges, and orchards. 2012 free tax return filing This publication explains how the federal tax laws apply to farming. 2012 free tax return filing Use this publication as a guide to figure your taxes and complete your farm tax return. 2012 free tax return filing If you need more information on a subject, get the specific IRS tax publication covering that subject. 2012 free tax return filing We refer to many of these free publications throughout this publication. 2012 free tax return filing See chapter 16 for information on ordering these publications. 2012 free tax return filing The explanations and examples in this publication reflect the Internal Revenue Service's interpretation of tax laws enacted by Congress, Treasury regulations, and court decisions. 2012 free tax return filing However, the information given does not cover every situation and is not intended to replace the law or change its meaning. 2012 free tax return filing This publication covers subjects on which a court may have made a decision more favorable to taxpayers than the interpretation of the Service. 2012 free tax return filing Until these differing interpretations are resolved by higher court decisions, or in some other way, this publication will continue to present the interpretation of the Service. 2012 free tax return filing The IRS Mission. 2012 free tax return filing   Provide America's taxpayers top quality service by helping them understand and meet their tax responsibilities and by applying the tax law with integrity and fairness to all. 2012 free tax return filing Comments and suggestions. 2012 free tax return filing   We welcome your comments about this publication and your suggestions for future editions. 2012 free tax return filing   You can write to us at the following address: Internal Revenue Service Business Forms and Publications Branch SE:W:CAR:MP:T:B 1111 Constitution Ave. 2012 free tax return filing NW, IR-6526 Washington, DC 20224   We respond to many letters by telephone. 2012 free tax return filing Therefore, it would be helpful if you would include your daytime phone number, including the area code, in your correspondence. 2012 free tax return filing   You can email us at taxforms@irs. 2012 free tax return filing gov. 2012 free tax return filing Please put “Publications Comment” on the subject line. 2012 free tax return filing You can also send us comments from www. 2012 free tax return filing irs. 2012 free tax return filing gov/formspubs/, select “Comment on Tax Forms and Publications” under “More Information. 2012 free tax return filing ”   Although we cannot respond individually to each comment received, we do appreciate your feedback and will consider your comments as we revise our tax products. 2012 free tax return filing Ordering forms and publications. 2012 free tax return filing   Visit www. 2012 free tax return filing irs. 2012 free tax return filing gov/formspubs/ to download forms and publications, call 1-800-TAX-FORM (1-800-829-3676), or write to the address below and receive a response within 10 days after your request is received. 2012 free tax return filing Internal Revenue Service 1201 N. 2012 free tax return filing Mitsubishi Motorway Bloomington, IL 61705-6613 Tax questions. 2012 free tax return filing   If you have a tax question, check the information available on IRS. 2012 free tax return filing gov or call 1-800-829-1040. 2012 free tax return filing We cannot answer tax questions sent to either of the above addresses. 2012 free tax return filing Comments on IRS enforcement actions. 2012 free tax return filing   The Small Business and Agricultural Regulatory Enforcement Ombudsman and 10 Regional Fairness Boards were established to receive comments from small business about federal agency enforcement actions. 2012 free tax return filing The Ombudsman will annually evaluate the enforcement activities of each agency and rate its responsiveness to small business. 2012 free tax return filing If you wish to comment on the enforcement actions of the IRS, you can: Call 1-888-734-3247, Fax your comments to 202-481-5719, Write to Office of the National Ombudsman U. 2012 free tax return filing S. 2012 free tax return filing Small Business Administration 409 3rd Street, S. 2012 free tax return filing W. 2012 free tax return filing  Washington, DC 20416 Send an email to ombudsman@sba. 2012 free tax return filing gov, or Download the appraisal form at  www. 2012 free tax return filing sba. 2012 free tax return filing gov/ombudsman. 2012 free tax return filing Treasury Inspector General for Tax Administration. 2012 free tax return filing   If you want to confidentially report misconduct, waste, fraud, or abuse by an IRS employee, you can call 1-800-366-4484 (1-800-877-8339 for TTY/TDD users). 2012 free tax return filing You can remain anonymous. 2012 free tax return filing Farm tax classes. 2012 free tax return filing   Many state Cooperative Extension Services conduct farm tax workshops in conjunction with the IRS. 2012 free tax return filing Contact your county extension office for more information. 2012 free tax return filing Rural tax education website. 2012 free tax return filing   The Rural Tax Education website is a source for information concerning agriculturally related income and deductions and self-employment tax. 2012 free tax return filing The website is available for farmers and ranchers, other agricultural producers, Extension educators, and any one interested in learning about the tax side of the agricultural community. 2012 free tax return filing Members of the National Farm Income Tax Extension Committee are contributors for the website and the website is hosted by Utah State University Cooperative Extension. 2012 free tax return filing You can visit the website at www. 2012 free tax return filing ruraltax. 2012 free tax return filing org. 2012 free tax return filing Future Developments The IRS has created a page on IRS. 2012 free tax return filing gov for information about Publication 225, at  www. 2012 free tax return filing irs. 2012 free tax return filing gov/pub225. 2012 free tax return filing Information about recent developments affecting Publication 225 will be posted on that page. 2012 free tax return filing What's New for 2013 The following items highlight a number of administrative and tax law changes for 2013. 2012 free tax return filing They are discussed in more detail throughout the publication. 2012 free tax return filing Standard mileage rate. 2012 free tax return filing  For 2013, the standard mileage rate for the cost of operating your car, van, pickup, or panel truck for each mile of business use is 56. 2012 free tax return filing 5 cents. 2012 free tax return filing See chapter 4. 2012 free tax return filing Simplified method for business use of home deduction. 2012 free tax return filing  The IRS now provides a simplified method to determine your expenses for business use of your home. 2012 free tax return filing For more information, see Schedule C (Form 1040), Part II, and its instructions. 2012 free tax return filing See chapter 4. 2012 free tax return filing Increased section 179 expense deduction dollar limits. 2012 free tax return filing  The maximum amount you can elect to deduct for most section 179 property you placed in service in 2013 is $500,000. 2012 free tax return filing This limit is reduced by the amount by which the cost of the property placed in service during the tax year exceeds $2 million. 2012 free tax return filing See chapter 7. 2012 free tax return filing Extension of special depreciation allowance for certain qualified property acquired after December 31, 2007. 2012 free tax return filing  You may be able to take a 50% special depreciation allowance for certain qualified property acquired after December 31, 2007, and placed in service before January 1, 2014. 2012 free tax return filing See chapter 7. 2012 free tax return filing Expiration of the 3-year recovery period for certain race horses. 2012 free tax return filing . 2012 free tax return filing  The 3-year recovery period for race horses two years old or younger will expire for such horses placed in service after December 31, 2013. 2012 free tax return filing See chapter 7. 2012 free tax return filing Tax rates. 2012 free tax return filing  For tax years beginning in 2013, the social security part of the self-employment tax increases from 10. 2012 free tax return filing 4% to 12. 2012 free tax return filing 4%. 2012 free tax return filing As a result, the self-employment tax is increased from 13. 2012 free tax return filing 3% to 15. 2012 free tax return filing 3%. 2012 free tax return filing See chapter 12. 2012 free tax return filing Maximum net earnings. 2012 free tax return filing  The maximum net self-employment earnings subject to the social security part (12. 2012 free tax return filing 4%) of the self-employment tax increased to $113,700 for 2013. 2012 free tax return filing There is no maximum limit on earnings subject to the Medicare part (2. 2012 free tax return filing 9%). 2012 free tax return filing See chapter 12. 2012 free tax return filing Net investment income tax. 2012 free tax return filing  For tax years beginning in 2013, individuals, estates, and trusts may be subject to the net investment income tax (NIIT). 2012 free tax return filing If you are a trader in financial instruments and commodities and required to file Schedule C (Form 1040), your investment income (for purposes of the NIIT) may be reduced by your interest and other investment expenses to the extent those expenses are not used to reduce your self-employment income. 2012 free tax return filing For information about NIIT and the special rule for traders in financial instruments and commodities, see the Instructions for Form 8960. 2012 free tax return filing Social Security and Medicare Tax for 2013. 2012 free tax return filing  The employee tax rate for social security is 6. 2012 free tax return filing 2%. 2012 free tax return filing The employer tax rate for social security remains unchanged at 6. 2012 free tax return filing 2%. 2012 free tax return filing The social security wage base limit is $113,700. 2012 free tax return filing The Medicare tax rate is 1. 2012 free tax return filing 45% each for the employee and employer, unchanged from 2012. 2012 free tax return filing There is no wage base limit for Medicare tax. 2012 free tax return filing See chapter 13. 2012 free tax return filing Additional Medicare Tax. 2012 free tax return filing  For tax years beginning in 2013, a 0. 2012 free tax return filing 9% Additional Medicare Tax applies to your Medicare wages, Railroad Tax Act (RRTA) compensation, and self-employment income above a threshold amount. 2012 free tax return filing Use Form 8959, Additional Medicare Tax, to figure this tax. 2012 free tax return filing For more information, see the Instructions for Form 8959 and the Instructions for Schedule SE (Form 1040). 2012 free tax return filing In addition to withholding Medicare tax at 1. 2012 free tax return filing 45%, you must withhold a 0. 2012 free tax return filing 9% Additional Medicare Tax from wages you pay to an employee in excess of $200,000 in a calendar year. 2012 free tax return filing You are required to begin withholding Additional Medicare Tax in the pay period in which you pay wages in excess of $200,000 to an employee and continue to withhold it each pay period until the end of the calendar year. 2012 free tax return filing Additional Medicare Tax is only imposed on the employee. 2012 free tax return filing There is no employer share of Additional Medicare Tax. 2012 free tax return filing All wages that are subject to Medicare tax are subject to Additional Medicare Tax withholding if paid in excess of the $200,000 withholding threshold. 2012 free tax return filing For more information on what wages are subject to Medicare tax, see the chart, Special Rules for Various Types of Services and Payments, in section 15 of Publication 15 (Circular E), Employer's Tax Guide. 2012 free tax return filing For more information on Additional Medicare Tax, visit IRS. 2012 free tax return filing gov and enter “Additional Medicare Tax” in the search box. 2012 free tax return filing See chapter 13. 2012 free tax return filing Leave-Based donation programs to aid victims of Hurricane Sandy. 2012 free tax return filing  Under these programs, employees may donate their vacation, sick, or personal leave in exchange for employer cash payments made before January 1, 2014, to qualified tax-exempt organizations providing relief for the victims of Hurricane Sandy. 2012 free tax return filing The donated leave will not be included in the income or wages of the employee. 2012 free tax return filing The employer may deduct the cash payments as business expenses or charitable contributions. 2012 free tax return filing See chapter 13. 2012 free tax return filing Work opportunity tax credit for qualified tax-exempt organizations hiring qualified veterans extended. 2012 free tax return filing  The work opportunity tax credit is now available for eligible unemployed veterans who begin work before January 1, 2014. 2012 free tax return filing Qualified tax-exempt organizations that hire eligible unemployed veterans can claim the work opportunity tax credit against their payroll tax liability using Form 5884-C, Work Opportunity Credit for Qualified Tax-Exempt Organizations Hiring Qualified Veterans. 2012 free tax return filing For more information, visit IRS. 2012 free tax return filing gov and enter “work opportunity credit” in the search box. 2012 free tax return filing See chapter 13. 2012 free tax return filing Estimated tax. 2012 free tax return filing  For tax years beginning in 2013, the Net Investment Income Tax (NIIT) may need to be included when calculating your estimated tax. 2012 free tax return filing Also, when figuring your estimated tax, you may need to include the 0. 2012 free tax return filing 9% Additional Medicare Tax applicable to Medicare wages, Railroad Retirement Tax Act (RRTA) compensation, and self-employment income above the threshold amount based on your filing status. 2012 free tax return filing For more information, see Publication 505. 2012 free tax return filing What's New for 2014 Maximum net earnings. 2012 free tax return filing  The maximum net self-employment earnings subject to the social security part of the self-employment tax for 2014 will be discussed in the 2013 Publication 334. 2012 free tax return filing See chapter 12. 2012 free tax return filing Social security and Medicare tax for 2014. 2012 free tax return filing  The employee and employer tax rates for social security and the maximum amount of wages subject to social security tax for 2014 will be discussed in Publication 51 (Circular A), Agricultural Employer's Tax Guide (For use in 2014). 2012 free tax return filing The Medicare tax rate for 2014 will also be discussed in Publication 51 (Circular A) (For use in 2014). 2012 free tax return filing There is no limit on the amount of wages subject to Medicare tax. 2012 free tax return filing See chapter 13. 2012 free tax return filing Reminders The following reminders and other items may help you file your tax return. 2012 free tax return filing   IRS e-file (Electronic Filing) You can file your tax returns electronically using an IRS e-file option. 2012 free tax return filing The benefits of IRS e-file include faster refunds, increased accuracy, and acknowledgment of IRS receipt of your return. 2012 free tax return filing You can use one of the following IRS e-file options. 2012 free tax return filing Use an authorized IRS e-file provider. 2012 free tax return filing Use a personal computer. 2012 free tax return filing Visit a Volunteer Income Tax Assistance (VITA) or Tax Counseling for the Elderly (TCE) site. 2012 free tax return filing For details on these fast filing methods, see your income tax package. 2012 free tax return filing Principal agricultural activity codes. 2012 free tax return filing  You must enter on line B of Schedule F (Form 1040) a code that identifies your principal agricultural activity. 2012 free tax return filing It is important to use the correct code because this information will identify market segments of the public for IRS Taxpayer Education programs. 2012 free tax return filing The U. 2012 free tax return filing S. 2012 free tax return filing Census Bureau also uses this information for its economic census. 2012 free tax return filing See the list of Principal Agricultural Activity Codes on page 2 of Schedule F (Form 1040). 2012 free tax return filing Publication on employer identification numbers (EIN). 2012 free tax return filing  Publication 1635, Understanding Your Employer Identification Number, provides general information on employer identification numbers. 2012 free tax return filing Topics include how to apply for an EIN and how to complete Form SS-4. 2012 free tax return filing Change of address. 2012 free tax return filing  If you change your home address, you should use Form 8822, Change of Addres, to notify the IRS. 2012 free tax return filing If you change your business address, you should use Form 8822-B, Change of Address or Responsible Party — Business, to notify the IRS. 2012 free tax return filing Be sure to include your suite, room, or other unit number. 2012 free tax return filing Reportable transactions. 2012 free tax return filing  You must file Form 8886, Reportable Transaction Disclosure Statement, to report certain transactions. 2012 free tax return filing You may have to pay a penalty if you are required to file Form 8886 but do not do so. 2012 free tax return filing Reportable transactions include (1) transactions the same as or substantially similar to tax avoidance transactions identified by the IRS, (2) transactions offered to you under conditions of confidentiality and for which you paid an advisor a minimum fee, (3) transactions for which you have or a related party has a right to a full or partial refund of fees if all or part of the intended tax consequences from the transaction are not sustained, (4) transactions that result in losses of at least $2 million in any single year or $4 million in any combination of years, and (5) transactions with asset holding periods of 45 days or less and that result in a tax credit of more than $250,000. 2012 free tax return filing For more information, see the Instructions for Form 8886. 2012 free tax return filing Form W-4 for 2014. 2012 free tax return filing  You should make new Forms W-4 available to your employees and encourage them to check their income tax withholding for 2014. 2012 free tax return filing Those employees who owed a large amount of tax or received a large refund for 2013 may need to submit a new Form W-4. 2012 free tax return filing See Publication 919, How Do I Adjust My Tax Withholding. 2012 free tax return filing Form 1099-MISC. 2012 free tax return filing  Generally, file Form 1099-MISC if you pay at least $600 in rents, services, and other miscellaneous payments in your farming business to an individual (for example, an accountant, an attorney, or a veterinarian) who is not your employee. 2012 free tax return filing Limited Liability Company (LLC). 2012 free tax return filing  For purposes of this publication, a limited liability company (LLC) is a business entity organized in the United States under state law. 2012 free tax return filing Unlike a partnership, all of the members of an LLC have limited personal liability for its debts. 2012 free tax return filing An LLC may be classified for federal income tax purposes as a partnership, corporation, or an entity disregarded as separate from its owner by applying the rules in Regulations section 301. 2012 free tax return filing 7701-3. 2012 free tax return filing See Publication 3402 for more details. 2012 free tax return filing Photographs of missing children. 2012 free tax return filing  The Internal Revenue Service is a proud partner with the National Center for Missing and Exploited Children. 2012 free tax return filing Photographs of missing children selected by the Center may appear in this publication on pages that would otherwise be blank. 2012 free tax return filing You can help bring these children home by looking at the photographs and calling 1-800-THE-LOST (1-800-843-5678) if you recognize a child. 2012 free tax return filing Prev  Up  Next   Home   More Online Publications