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Http www irs gov efile Index A Adjusted basis for installment sale, Adjusted basis for installment sale purposes. Http www irs gov efile Assistance (see Tax help) B Basis Adjusted, Adjusted basis. Http www irs gov efile Assumed mortgage, Buyer Assumes Mortgage Installment obligation, Basis. Http www irs gov efile , Basis in installment obligation. Http www irs gov efile , Basis in installment obligation. Http www irs gov efile Installment sale, Adjusted basis for installment sale purposes. Http www irs gov efile Repossessed property, Basis in repossessed property. Http www irs gov efile , Basis. Http www irs gov efile Bond, Bond. Http www irs gov efile Buyer's note, Buyer's note. Http www irs gov efile C Contingent payment sale, Contingent Payment Sale Contract price, Contract price. Http www irs gov efile D Dealer sales, special rule, Dealer sales. Http www irs gov efile Depreciation recapture income, Depreciation Recapture Income Disposition of installment obligation, Disposition of an Installment Obligation E Electing out, Electing Out of the Installment Method Escrow account, Escrow Account F Fair market value, Fair market value (FMV). Http www irs gov efile , Fair market value (FMV). Http www irs gov efile Figuring installment sale income, Figuring Installment Sale Income Form 4797, Form 4797, Form 4797. Http www irs gov efile 6252, Form 6252, Reporting an Installment Sale 8594, Reporting requirement. Http www irs gov efile Schedule D (Form 1040), Schedule D (Form 1040), Other forms. Http www irs gov efile , Schedule D (Form 1040). Http www irs gov efile Free tax services, Free help with your tax return. Http www irs gov efile G Gross profit percentage, Gross profit percentage. Http www irs gov efile Gross profit, defined, Gross profit. Http www irs gov efile Guarantee, Debt not payable on demand. Http www irs gov efile H Help (see Tax help) I Installment obligation Defined, Installment obligation. Http www irs gov efile Disposition, Disposition of an Installment Obligation Used as security, Installment Obligation Used as Security (Pledge Rule) Installment Sale, What Is an Installment Sale? Interest Escrow account, Escrow Account Income, Interest Income Reporting, Seller-financed mortgage. Http www irs gov efile Unstated, Installment income after 2013. Http www irs gov efile Interest on deferred tax, Interest on Deferred Tax Exceptions, Exceptions. Http www irs gov efile L Like-kind exchange, Like-Kind Exchange N Note Buyer's, Buyer's note. Http www irs gov efile Third-party, Third-party note. Http www irs gov efile O Original issue discount, Installment income after 2013. Http www irs gov efile P Payments considered received, Payments Received or Considered Received Buyer assumes debts, Buyer Assumes Other Debts Buyer pays seller's expenses, Buyer Pays Seller's Expenses Mortgage assumed, Buyer Assumes Mortgage Pledge rule, Installment Obligation Used as Security (Pledge Rule) Payments received, Payments Received or Considered Received Pledge rule, Installment Obligation Used as Security (Pledge Rule) Publications (see Tax help) R Related person Land sale, Land transfers between related persons. Http www irs gov efile Reporting sale to, Related person. Http www irs gov efile Sale to, Sale to a Related Person Reporting installment sale, Reporting Installment Sale Income, Reporting an Installment Sale Repossession, Repossession Holding period for resale, Holding period for resales. Http www irs gov efile Personal property, Personal Property Real property, Real Property S Sale at a loss, Sale at a loss. Http www irs gov efile Sale of Business, Sale of a Business Home, Sale of Your Home Land between related persons, Land transfers between related persons. Http www irs gov efile Partnership interest, Sale of Partnership Interest Several assets, Single Sale of Several Assets, Several assets. Http www irs gov efile Stock or securities, Stock or securities. Http www irs gov efile Sales by dealers, Dealer sales. Http www irs gov efile Section 1274, Section 1274 Exceptions, Exceptions to Sections 1274 and 483 Section 483, Section 483 Exceptions, Exceptions to Sections 1274 and 483 Selling expenses, Selling expenses. Http www irs gov efile Selling price Defined, Selling price. Http www irs gov efile Reduced, Selling Price Reduced Single sale of several assets, Single Sale of Several Assets, Several assets. Http www irs gov efile T Tax help, How To Get Tax Help Third-party note, Third-party note. Http www irs gov efile TTY/TDD information, How To Get Tax Help U Unstated interest, Installment income after 2013. Http www irs gov efile Prev  Up     Home   More Online Publications
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Http www irs gov efile 15. Http www irs gov 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. Http www irs gov efile . Http www irs gov efile  For tax years beginning in 2013, you may be subject to Net Investment Income Tax (NIIT). Http www irs gov efile NIIT is a 3. Http www irs gov efile 8% tax on the lesser of net investment income or the excess of your modified adjusted gross income (MAGI) over the threshold amount. Http www irs gov efile NIIT may need to be included when calculating your estimated tax. Http www irs gov efile For more information, see Publication 505,Tax Withholding and Estimated Tax. Http www irs gov efile Additional Medicare Tax. Http www irs gov efile  For tax years beginning in 2013, a 0. Http www irs gov 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. Http www irs gov efile You may need to include this amount when figuring your estimated tax. Http www irs gov efile For more information, see Publication 505. Http www irs gov efile Introduction Estimated tax is the method used to pay tax on income that is not subject to withholding. Http www irs gov efile See Publication 505 for the general rules and requirements for paying estimated tax. Http www irs gov efile If you are a qualified farmer, defined below, you are subject to the special rules covered in this chapter for paying estimated tax. Http www irs gov 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. Http www irs gov efile S. Http www irs gov 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. Http www irs gov efile Special Estimated Tax Rules for Qualified Farmers Special rules apply to the payment of estimated tax by individuals who are qualified farmers. Http www irs gov efile If you are not a qualified farmer as defined next, see Publication 505 for the estimated tax rules that apply. Http www irs gov 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. Http www irs gov 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. Http www irs gov efile See also Percentage From Farming , later, for information on how to determine the percentage of your gross income from farming. Http www irs gov 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. Http www irs gov efile On a joint return, you must add your spouse's gross income to your gross income. Http www irs gov 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. Http www irs gov efile Wages, salaries, tips, etc. Http www irs gov efile Taxable interest. Http www irs gov efile Ordinary dividends. Http www irs gov efile Taxable refunds, credits, or offsets of state and local income taxes. Http www irs gov efile Alimony. Http www irs gov efile Gross business income from Schedule C (Form 1040). Http www irs gov efile Gross business receipts from Schedule C-EZ (Form 1040). Http www irs gov efile Capital gains from Schedule D (Form 1040). Http www irs gov efile Losses are not netted against gains. Http www irs gov efile Gains on sales of business property. Http www irs gov efile Taxable IRA distributions, pensions, annuities, and social security benefits. Http www irs gov efile Gross rental income from Schedule E (Form 1040). Http www irs gov efile Gross royalty income from Schedule E (Form 1040). Http www irs gov efile Taxable net income from an estate or trust reported on Schedule E (Form 1040). Http www irs gov efile Income from a Real Estate Mortgage Investment Conduit reported on Schedule E (Form 1040). Http www irs gov efile Gross farm rental income from Form 4835. Http www irs gov efile Gross farm income from Schedule F (Form 1040). Http www irs gov efile Your distributive share of gross income from a partnership, or limited liability company treated as a partnership, from Schedule K-1 (Form 1065). Http www irs gov efile Your pro rata share of gross income from an S corporation, from Schedule K-1 (Form 1120S). Http www irs gov efile Unemployment compensation. Http www irs gov efile Other income not included with any of the items listed above. Http www irs gov efile Gross Income From Farming Gross income from farming is income from cultivating the soil or raising agricultural commodities. Http www irs gov efile It includes the following amounts. Http www irs gov efile Income from operating a stock, dairy, poultry, bee, fruit, or truck farm. Http www irs gov efile Income from a plantation, ranch, nursery, range, orchard, or oyster bed. Http www irs gov efile Crop shares for the use of your land. Http www irs gov efile Gains from sales of draft, breeding, dairy, or sporting livestock. Http www irs gov efile Gross income from farming is the total of the following amounts from your tax return. Http www irs gov efile Gross farm income from Schedule F (Form 1040). Http www irs gov efile Gross farm rental income from Form 4835. Http www irs gov efile Gross farm income from Schedule E (Form 1040), Parts II and III. Http www irs gov efile Gains from the sale of livestock used for draft, breeding, sport, or dairy purposes reported on Form 4797. Http www irs gov efile For more information about income from farming, see chapter 3. Http www irs gov efile Farm income does not include any of the following: Wages you receive as a farm employee. Http www irs gov efile Income you receive from contract grain harvesting and hauling with workers and machines you furnish. Http www irs gov efile Gains you receive from the sale of farm land and depreciable farm equipment. Http www irs gov efile Percentage From Farming Figure your gross income from all sources, discussed earlier. Http www irs gov efile Then figure your gross income from farming, discussed earlier. Http www irs gov efile Divide your farm gross income by your total gross income to determine the percentage of gross income from farming. Http www irs gov efile Example 1. Http www irs gov efile Jane Smith had the following total gross income and farm gross income amounts in 2013. Http www irs gov 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). Http www irs gov efile However, that loss is not netted against the gain to figure Ms. Http www irs gov efile Smith's total gross income or her gross farm income. Http www irs gov efile Her gross farm income is 64% of her total gross income ($80,000 ÷ $125,000 = 0. Http www irs gov efile 64). Http www irs gov efile Special Rules for Qualified Farmers The following special estimated tax rules apply if you are a qualified farmer for 2013. Http www irs gov 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. Http www irs gov 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% (. Http www irs gov efile 6667) of the total tax shown on your 2013 tax return or 100% of the total tax shown on your 2012 return. Http www irs gov 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. Http www irs gov efile See Required Annual Payment , next, for details. Http www irs gov efile Figure 15-1 presents an overview of the special estimated tax rules that apply to qualified farmers. Http www irs gov efile Example 2. Http www irs gov efile Assume the same fact as in Example 1. Http www irs gov efile Ms. Http www irs gov efile Smith's gross farm income is only 64% of her total income. Http www irs gov efile Therefore, based on her 2013 income, she does not qualify to use the special estimated tax rules for qualified farmers. Http www irs gov efile However, she does qualify if at least two-thirds of her 2012 gross income was from farming. Http www irs gov efile Example 3. Http www irs gov efile Assume the same facts as in Example 1 except that Ms. Http www irs gov efile Smith's farm income from Schedule F was $90,000 instead of $75,000. Http www irs gov 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). Http www irs gov efile She qualifies to use the special estimated tax rules for qualified farmers, since 67. Http www irs gov efile 9% (at least two-thirds) of her gross income is from farming ($95,000 ÷ $140,000 = . Http www irs gov efile 679). Http www irs gov 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. Http www irs gov efile Apply the following special rules for qualified farmers to the worksheet. Http www irs gov efile On line 14a, multiply line 13c by 662/3% (. Http www irs gov efile 6667). Http www irs gov efile On line 14b, enter 100% of the tax shown on your 2012 tax return regardless of the amount of your adjusted gross income. Http www irs gov 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. Http www irs gov efile For more information, see chapter 4 of Publication 505. Http www irs gov 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. Http www irs gov efile Use Form 2210-F, Underpayment of Estimated Tax by Farmers and Fishermen, to determine if you owe a penalty. Http www irs gov efile See the instructions for Form 2210-F. Http www irs gov efile Figure 15-1. Http www irs gov efile Estimated Tax for Farmers Please click here for the text description of the image. Http www irs gov efile Figure 2–A If you receive a penalty notice, do not ignore it, even if you think it is in error. Http www irs gov 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. Http www irs gov 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. Http www irs gov efile Include a computation similar to the one in Example 1 (earlier), showing that you met the gross income from farming requirement. Http www irs gov efile Prev  Up  Next   Home   More Online Publications