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Free EfileFree efile 15. Free efile Estimated Tax Table of Contents What's New Introduction Topics - This chapter discusses: Useful Items - You may want to see: Special Estimated Tax Rules for Qualified FarmersQualified Farmer Special Rules for Qualified Farmers Estimated Tax Penalty for 2013 What's New Net Investment Income Tax. Free efile . Free efile For tax years beginning in 2013, you may be subject to Net Investment Income Tax (NIIT). Free efile NIIT is a 3. Free efile 8% tax on the lesser of net investment income or the excess of your modified adjusted gross income (MAGI) over the threshold amount. Free efile NIIT may need to be included when calculating your estimated tax. Free efile For more information, see Publication 505,Tax Withholding and Estimated Tax. Free efile Additional Medicare Tax. Free efile For tax years beginning in 2013, a 0. Free efile 9% Additional Medicare Tax applies to Medicare wages, Railroad Retirement Tax Act (RRTA) compensation, and self-employment income over a threshold amount based on your filing status. Free efile You may need to include this amount when figuring your estimated tax. Free efile For more information, see Publication 505. Free efile Introduction Estimated tax is the method used to pay tax on income that is not subject to withholding. Free efile See Publication 505 for the general rules and requirements for paying estimated tax. Free efile If you are a qualified farmer, defined below, you are subject to the special rules covered in this chapter for paying estimated tax. Free efile Topics - This chapter discusses: Special estimated tax rules for qualified farmers Estimated tax penalty Useful Items - You may want to see: Publication 505 Tax Withholding and Estimated Tax Form (and Instructions) 1040 U. Free efile S. Free efile Individual Income Tax Return 1040-ES Estimated Tax for Individuals 2210-F Underpayment of Estimated Tax by Farmers and Fishermen See chapter 16 for information about getting publications and forms. Free efile Special Estimated Tax Rules for Qualified Farmers Special rules apply to the payment of estimated tax by individuals who are qualified farmers. Free efile If you are not a qualified farmer as defined next, see Publication 505 for the estimated tax rules that apply. Free efile Qualified Farmer An individual is a qualified farmer for 2013 if at least two-thirds of his or her gross income from all sources for 2012 or 2013 was from farming. Free efile See Gross Income , next, for information on how to figure your gross income from all sources and see Gross Income From Farming , later, for information on how to figure your gross income from farming. Free efile See also Percentage From Farming , later, for information on how to determine the percentage of your gross income from farming. Free efile Gross Income Gross income is all income you receive in the form of money, goods, property, and services that is not exempt from income tax. Free efile On a joint return, you must add your spouse's gross income to your gross income. Free efile To decide whether two-thirds of your gross income was from farming, use as your gross income the total of the following income (not loss) amounts from your tax return. Free efile Wages, salaries, tips, etc. Free efile Taxable interest. Free efile Ordinary dividends. Free efile Taxable refunds, credits, or offsets of state and local income taxes. Free efile Alimony. Free efile Gross business income from Schedule C (Form 1040). Free efile Gross business receipts from Schedule C-EZ (Form 1040). Free efile Capital gains from Schedule D (Form 1040). Free efile Losses are not netted against gains. Free efile Gains on sales of business property. Free efile Taxable IRA distributions, pensions, annuities, and social security benefits. Free efile Gross rental income from Schedule E (Form 1040). Free efile Gross royalty income from Schedule E (Form 1040). Free efile Taxable net income from an estate or trust reported on Schedule E (Form 1040). Free efile Income from a Real Estate Mortgage Investment Conduit reported on Schedule E (Form 1040). Free efile Gross farm rental income from Form 4835. Free efile Gross farm income from Schedule F (Form 1040). Free efile Your distributive share of gross income from a partnership, or limited liability company treated as a partnership, from Schedule K-1 (Form 1065). Free efile Your pro rata share of gross income from an S corporation, from Schedule K-1 (Form 1120S). Free efile Unemployment compensation. Free efile Other income not included with any of the items listed above. Free efile Gross Income From Farming Gross income from farming is income from cultivating the soil or raising agricultural commodities. Free efile It includes the following amounts. Free efile Income from operating a stock, dairy, poultry, bee, fruit, or truck farm. Free efile Income from a plantation, ranch, nursery, range, orchard, or oyster bed. Free efile Crop shares for the use of your land. Free efile Gains from sales of draft, breeding, dairy, or sporting livestock. Free efile Gross income from farming is the total of the following amounts from your tax return. Free efile Gross farm income from Schedule F (Form 1040). Free efile Gross farm rental income from Form 4835. Free efile Gross farm income from Schedule E (Form 1040), Parts II and III. Free efile Gains from the sale of livestock used for draft, breeding, sport, or dairy purposes reported on Form 4797. Free efile For more information about income from farming, see chapter 3. Free efile Farm income does not include any of the following: Wages you receive as a farm employee. Free efile Income you receive from contract grain harvesting and hauling with workers and machines you furnish. Free efile Gains you receive from the sale of farm land and depreciable farm equipment. Free efile Percentage From Farming Figure your gross income from all sources, discussed earlier. Free efile Then figure your gross income from farming, discussed earlier. Free efile Divide your farm gross income by your total gross income to determine the percentage of gross income from farming. Free efile Example 1. Free efile Jane Smith had the following total gross income and farm gross income amounts in 2013. Free efile Gross Income Total Farm Taxable interest $3,000 Dividends 500 Rental income (Sch E) 41,500 Farm income (Sch F) 75,000 $75,000 Gain (Form 4797) 5,000 5,000 Total $125,000 $80,000 Schedule D showed gain from the sale of dairy cows carried over from Form 4797 ($5,000) in addition to a loss from the sale of corporate stock ($2,000). Free efile However, that loss is not netted against the gain to figure Ms. Free efile Smith's total gross income or her gross farm income. Free efile Her gross farm income is 64% of her total gross income ($80,000 ÷ $125,000 = 0. Free efile 64). Free efile Special Rules for Qualified Farmers The following special estimated tax rules apply if you are a qualified farmer for 2013. Free efile You do not have to pay estimated tax if you file your 2013 tax return and pay all the tax due by March 3, 2014. Free efile You do not have to pay estimated tax if your 2013 income tax withholding (including any amount applied to your 2013 estimated tax from your 2012 return) will be at least 662/3% (. Free efile 6667) of the total tax shown on your 2013 tax return or 100% of the total tax shown on your 2012 return. Free efile If you must pay estimated tax, you are required to make only one estimated tax payment (your required annual payment) by January 15, 2014, using special rules to figure the amount of the payment. Free efile See Required Annual Payment , next, for details. Free efile Figure 15-1 presents an overview of the special estimated tax rules that apply to qualified farmers. Free efile Example 2. Free efile Assume the same fact as in Example 1. Free efile Ms. Free efile Smith's gross farm income is only 64% of her total income. Free efile Therefore, based on her 2013 income, she does not qualify to use the special estimated tax rules for qualified farmers. Free efile However, she does qualify if at least two-thirds of her 2012 gross income was from farming. Free efile Example 3. Free efile Assume the same facts as in Example 1 except that Ms. Free efile Smith's farm income from Schedule F was $90,000 instead of $75,000. Free efile This made her total gross income $140,000 ($3,000 + $500 + $41,500 + $90,000 + $5,000) and her farm gross income $95,000 ($90,000 + $5,000). Free efile She qualifies to use the special estimated tax rules for qualified farmers, since 67. Free efile 9% (at least two-thirds) of her gross income is from farming ($95,000 ÷ $140,000 = . Free efile 679). Free efile Required Annual Payment If you are a qualified farmer and must pay estimated tax for 2013, use the worksheet on Form 1040-ES to figure the amount of your required annual payment. Free efile Apply the following special rules for qualified farmers to the worksheet. Free efile On line 14a, multiply line 13c by 662/3% (. Free efile 6667). Free efile On line 14b, enter 100% of the tax shown on your 2012 tax return regardless of the amount of your adjusted gross income. Free efile For this purpose, the “tax shown on your 2012 tax return” is the amount on line 61 of your 2012 return modified by certain adjustments. Free efile For more information, see chapter 4 of Publication 505. Free efile Estimated Tax Penalty for 2013 If you do not pay all your required estimated tax for 2013 by January 15, 2014, or file your 2013 return and pay any tax due by March 3, 2014, you may owe a penalty. Free efile Use Form 2210-F, Underpayment of Estimated Tax by Farmers and Fishermen, to determine if you owe a penalty. Free efile See the instructions for Form 2210-F. Free efile Figure 15-1. Free efile Estimated Tax for Farmers Please click here for the text description of the image. Free efile Figure 2–A If you receive a penalty notice, do not ignore it, even if you think it is in error. Free efile You may get a penalty notice even though you filed your return on time, attached Form 2210-F, and met the gross-income-from-farming requirement. Free efile If you receive a penalty notice for underpaying estimated tax and you think it is in error, write to the address on the notice and explain why you think the notice is in error. Free efile Include a computation similar to the one in Example 1 (earlier), showing that you met the gross income from farming requirement. Free efile Prev Up Next Home More Online Publications
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