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Amended Tax Form

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Amended Tax Form

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

Amended tax form Index Symbols 10% owners, Ten-percent owners. Amended tax form 501(c) organizations, Foreign Governments and Certain Other Foreign Organizations 80/20 company, Dividends paid by a domestic corporation (an existing 80/20 company). Amended tax form A Acceptance agent, Unexpected payment. Amended tax form Accounts, offshore, Offshore accounts. Amended tax form Alien Illegal, Illegal aliens. Amended tax form Nonresident, Nonresident alien. Amended tax form Resident, Resident alien. Amended tax form Alimony, Pensions, Annuities, and Alimony (Income Code 14), Alimony payments. Amended tax form Allocation information, Failure to provide allocation information. Amended tax form American Samoa, U. Amended tax form S. Amended tax form Virgin Islands and American Samoa corporations. Amended tax form Amount to withhold, Determination of amount to withhold. Amended tax form Annuities, Pensions, Annuities, and Alimony (Income Code 14), Pensions and annuities. Amended tax form Artists and athletes Earnings of, Artists and Athletes (Income Codes 42 and 43) Special events and promotions, Artists and Athletes (Income Codes 42 and 43) Assistance (see Tax help) Awards, Other Grants, Prizes, and Awards B Backup withholding, Withholding and Reporting Obligations, Primary NRA and Form 1099 responsibility assumed. Amended tax form Banks, interest received by, Banks. Amended tax form Beneficial owner, Beneficial Owners Bonds sold between interest dates, Sales of bonds between interest dates. Amended tax form Branch profits tax, Corporation subject to branch profits tax. Amended tax form C Canada, Exception 3. Amended tax form , Deposit interest paid to nonresident alien individuals in 2012. Amended tax form , Deposit interest paid to certain nonresident alien individuals in 2013. Amended tax form Capital gains, Capital gains (Income Code 9). Amended tax form Central withholding agreements, Income Code 43. Amended tax form Consent dividends, Consent dividends. Amended tax form , Consent dividends. Amended tax form Contingent interest, Contingent interest. Amended tax form Controlled foreign corporations, interest paid to, Controlled foreign corporations. Amended tax form Controlling foreign corporations, Interest paid to controlling foreign corporations (Income Code 3). Amended tax form Covenant not to compete, Covenant not to compete. Amended tax form Crew members, Crew members. Amended tax form D Dependent personal services, Pay for dependent personal services (Income Code 17). Amended tax form Allowance for personal exemptions, Withholding exemptions. Amended tax form Defined, Pay for dependent personal services (Income Code 17). Amended tax form Exempt from withholding, Graduated rates. Amended tax form Depositing taxes How to, Depositing Withheld Taxes When to, When Deposits Are Required Deposits, Interest on deposits (Income Code 29). Amended tax form Disregarded entities, Disregarded entities. Amended tax form Dividends Direct dividend rate, Dividends qualifying for direct dividend rate (Income Code 7). Amended tax form Domestic corporation, Dividends paid by a domestic corporation (an existing 80/20 company). Amended tax form Foreign corporations, Dividends paid by foreign corporations (Income Code 8). Amended tax form In general, Dividends Documentary evidence, Documentary evidence. Amended tax form , Documentary Evidence, Documentary evidence. Amended tax form Documentation From foreign beneficial owners and U. Amended tax form S. Amended tax form payees, Documentation From foreign intermediaries and foreign flow-through entities, Foreign Intermediaries and Foreign Flow-Through Entities Presumptions in the absence of, Presumption Rules Qualified intermediaries, Documentation. Amended tax form E Effectively connected income, Effectively Connected Income Defined, Effectively Connected Income Foreign partners, Partnership Withholding on Effectively Connected Income EFTPS, Electronic deposit requirement. Amended tax form Electronic deposit rules, Electronic deposit requirement. Amended tax form Employees, Employees. Amended tax form , Employee. Amended tax form Employer, Employer. Amended tax form F Federal unemployment tax, Federal unemployment tax (FUTA). Amended tax form Fellowship grants, Scholarships and Fellowship Grants (Income Code 15) Fellowship income, Scholarships, fellowships, and grants. Amended tax form Financial institutions, Branches of financial institutions. Amended tax form FIRPTA withholding, U. Amended tax form S. Amended tax form real property interest. Amended tax form , U. Amended tax form S. Amended tax form Real Property Interest Fiscally transparent entity, Fiscally transparent entity. Amended tax form Fixed or determinable annual or periodic income, Fixed or Determinable Annual or Periodical Income (FDAP) Flow-through entities, Flow-Through Entities, Nonqualified Intermediaries Foreign, Foreign partner. Amended tax form 501(c) organizations, Foreign Governments and Certain Other Foreign Organizations Bank, U. Amended tax form S. Amended tax form branches of foreign banks and foreign insurance companies. Amended tax form , Income paid to U. Amended tax form S. Amended tax form branch of foreign bank or insurance company. Amended tax form Charitable organizations, Other foreign organizations, associations, and charitable institutions. Amended tax form Corporations, Foreign corporations. Amended tax form Governments, Foreign Governments and Certain Other Foreign Organizations Insurance company, U. Amended tax form S. Amended tax form branches of foreign banks and foreign insurance companies. Amended tax form , Income paid to U. Amended tax form S. Amended tax form branch of foreign bank or insurance company. Amended tax form Intermediary, Foreign Intermediaries Organizations and associations, Other foreign organizations, associations, and charitable institutions. Amended tax form Partner, Who Must Withhold Partnerships, nonwithholding, Foreign partnerships. Amended tax form Person, Foreign Persons Private foundation, Foreign private foundations. Amended tax form , Foreign Governments and Certain Other Foreign Organizations Status, Establishment of foreign status. Amended tax form Trusts, Foreign simple and grantor trust. Amended tax form Form 1042, Withholding and Reporting Obligations, Form 1042 filing. Amended tax form , Responsibilities of WT. Amended tax form , Form 1042. Amended tax form 1042-S, Withholding and Reporting Obligations, Form 1042-S reporting. Amended tax form , Form 1042-S reporting. Amended tax form , Form 1042 filing. Amended tax form , Form 1042-S. Amended tax form 1099, Withholding and Reporting Obligations, Primary NRA and Form 1099 responsibility assumed. Amended tax form 1099-S, Form 1099-S, Proceeds From Real Estate Transactions. Amended tax form 4419, Electronic reporting. Amended tax form 7004, Extension to file Form 1042. Amended tax form 8233, Form 8233, Exemption From Withholding on Compensation for Independent (and Certain Dependent) Personal Services of a Nonresident Alien Individual. Amended tax form 8288, Reporting and Paying the Tax, Form 8288, U. Amended tax form S. Amended tax form Withholding Tax Return for Dispositions by Foreign Persons of U. Amended tax form S. Amended tax form Real Property Interests. Amended tax form 8288-A, Reporting and Paying the Tax, Form 8288-A, Statement of Withholding on Dispositions by Foreign Persons of U. Amended tax form S. Amended tax form Real Property Interests. Amended tax form 8288-B, Categories (1), (2), and (3). Amended tax form 8804, Form 8804, Annual Return for Partnership Withholding Tax (Section 1446). Amended tax form 8805, Form 8805, Foreign Partner's Information Statement of Section 1446 Withholding Tax. Amended tax form 8813, Form 8813, Partnership Withholding Tax Payment Voucher (Section 1446). Amended tax form 8833, Claiming treaty benefits. Amended tax form 940, Federal unemployment tax (FUTA). Amended tax form 941, Reporting requirements for wages and withheld taxes paid to nonresident aliens. Amended tax form 972, Consent dividends. Amended tax form SS-4, U. Amended tax form S. Amended tax form Taxpayer Identification Numbers SS-5, U. Amended tax form S. Amended tax form Taxpayer Identification Numbers W-2, Reporting requirements for wages and withheld taxes paid to nonresident aliens. Amended tax form , Form W-2. Amended tax form W-4, Alternate withholding procedure. Amended tax form , Form W-4, Employee's Withholding Allowance Certificate. Amended tax form , Withholding exemptions. Amended tax form , Special instructions for Form W-4. Amended tax form W-7, U. Amended tax form S. Amended tax form Taxpayer Identification Numbers W-8BEN, Beneficial Owners W-8ECI, Documentary evidence. Amended tax form W-8EXP, Form W-8ECI, Certificate of Foreign Person's Claim That Income Is Effectively Connected With the Conduct of a Trade or Business in the United States. Amended tax form W-8IMY, Foreign Intermediaries and Foreign Flow-Through Entities W-9, U. Amended tax form S. Amended tax form Taxpayer Identification Numbers Free tax services, How To Get Tax Help FUTA, Federal unemployment tax (FUTA). Amended tax form G Gambling winnings, Gambling winnings (Income Code 28). Amended tax form Graduated rates, Graduated rates. Amended tax form Graduated withholding, Wages Paid to Employees— Graduated Withholding Grant income, Scholarships, fellowships, and grants. Amended tax form Grants, Scholarships and Fellowship Grants (Income Code 15), Other Grants, Prizes, and Awards Green card test, Resident alien. Amended tax form Guam, Guam or Northern Mariana Islands corporations. Amended tax form H Help (see Tax help) I Identification number, taxpayer, U. Amended tax form S. Amended tax form Taxpayer Identification Numbers, Identification numbers. Amended tax form Illegal aliens, Illegal aliens. Amended tax form Important reminders, Reminders Income Fixed or determinable annual or periodical, Fixed or Determinable Annual or Periodical Income (FDAP) Interest, Interest Notional principal contract, Notional principal contract income. Amended tax form Other than effectively connected, Income Not Effectively Connected Personal service, Personal service income. Amended tax form Source of, Source of Income Transportation, Transportation income. Amended tax form Income code 01, Interest paid by U. Amended tax form S. Amended tax form obligors—general (Income Code 1). Amended tax form 02, Interest on real property mortgages (Income Code 2). Amended tax form 03, Interest paid to controlling foreign corporations (Income Code 3). Amended tax form 04, Interest paid by foreign corporations (Income Code 4). Amended tax form 06, Dividends paid by U. Amended tax form S. Amended tax form corporations — general (Income Code 6). Amended tax form 07, Dividends qualifying for direct dividend rate (Income Code 7). Amended tax form 08, Dividends paid by foreign corporations (Income Code 8). Amended tax form 09, Capital gains (Income Code 9). Amended tax form 10, Industrial royalties (Income Code 10). Amended tax form 11, Motion picture or television copyright royalties (Income Code 11). Amended tax form 12, Other royalties (for example, copyright, recording, publishing) (Income Code 12). Amended tax form 13, Real Property Income and Natural Resources Royalties (Income Code 13) 14, Pensions, Annuities, and Alimony (Income Code 14) 15, Scholarships and Fellowship Grants (Income Code 15) 16, Pay for independent personal services (Income Code 16). Amended tax form 17, Pay for dependent personal services (Income Code 17). Amended tax form 18, Pay for teaching (Income Code 18). Amended tax form 19, Pay during studying and training (Income Code 19). Amended tax form 20, Artists and Athletes (Income Codes 42 and 43) 24, Reporting and Paying the Tax 25, Reporting and Paying the Tax 26, Reporting and Paying the Tax 27, Publicly Traded Partnerships 28, Gambling winnings (Income Code 28). Amended tax form 29, Interest on deposits (Income Code 29). Amended tax form 30, Original issue discount (Income Code 30). Amended tax form 50, Other income (Income Code 50). Amended tax form Independent personal services Defined, Pay for independent personal services (Income Code 16). Amended tax form Exempt from withholding, Pay for independent personal services (Income Code 16). Amended tax form , 30% rate. Amended tax form India, Students and business apprentices from India. Amended tax form Indirect account holders, Indirect Account Holders Installment payment, Installment payments. Amended tax form , Installment payments. Amended tax form Insurance proceeds, Insurance proceeds. Amended tax form Interest Contingent, Contingent interest. Amended tax form Controlling foreign corporations, Interest paid to controlling foreign corporations (Income Code 3). Amended tax form Deposits, Interest on deposits (Income Code 29). Amended tax form Foreign business arrangements, Interest from foreign business arrangements. Amended tax form Foreign corporations, Interest paid by foreign corporations (Income Code 4). Amended tax form Income, Interest Portfolio, Portfolio interest. Amended tax form , Interest that does not qualify as portfolio interest. Amended tax form Real property mortgages, Interest on real property mortgages (Income Code 2). Amended tax form Intermediary Foreign, Foreign Intermediaries Nonqualified, Nonqualified intermediary. Amended tax form Qualified, Qualified intermediary. Amended tax form , Qualified Intermediaries International organizations, Foreign Governments and Certain Other Foreign Organizations ITIN, U. Amended tax form S. Amended tax form Taxpayer Identification Numbers K Knowledge, standards of, Standards of Knowledge L Liability of withholding agent, Liability for tax. Amended tax form M Magnetic media reporting, Electronic reporting. Amended tax form Marketable securities, Marketable securities. Amended tax form Mexico, Exception 3. Amended tax form Missing children, Reminders More information (see Tax help) Mortgages, Interest on real property mortgages (Income Code 2). Amended tax form N Non-registered obligations, Obligations not in registered form. Amended tax form Nonqualified intermediary, Nonqualified intermediary. Amended tax form , Nonqualified Intermediaries Nonresident alien Defined, Nonresident alien. Amended tax form Married to U. Amended tax form S. Amended tax form citizen or resident, Married to U. Amended tax form S. Amended tax form citizen or resident alien. Amended tax form Nonwage pay, Pay that is not wages. Amended tax form Northern Mariana Islands, Guam or Northern Mariana Islands corporations. Amended tax form Notional principal contract income, Notional principal contract income. Amended tax form NRA withholding In general, Withholding of Tax Income subject to, Income Subject to NRA Withholding Persons subject to, Persons Subject to NRA Withholding O Obligations Registered, Obligations in registered form. Amended tax form Obligations: Not in registered form, Obligations not in registered form. Amended tax form Offshore accounts, Offshore accounts. Amended tax form Original issue discount, Original issue discount (Income Code 30). Amended tax form Overwithholding, adjustment for, Adjustment for Overwithholding P Partner, Foreign partner. Amended tax form Partner, foreign, Who Must Withhold Partnerships Effectively connected income of foreign partners, Partnership Withholding on Effectively Connected Income Foreign, Foreign partnerships. Amended tax form Publicly traded, Publicly Traded Partnerships Smaller, Smaller partnerships and trusts. Amended tax form , Smaller partnerships and trusts. Amended tax form , Smaller partnerships and trusts. Amended tax form Withholding foreign, Withholding foreign partnership and foreign trust. Amended tax form , Withholding Foreign Partnerships Pay for personal services Artists and athletes, Artists and Athletes (Income Codes 42 and 43) Dependent personal services, Pay for dependent personal services (Income Code 17). Amended tax form Employees, Wages Paid to Employees— Graduated Withholding Exempt from withholding, Pay for Personal Services Performed Independent personal services, Pay for independent personal services (Income Code 16). Amended tax form Salaries and wages, Wages Paid to Employees— Graduated Withholding Scholarship or fellowship recipient, Pay for services rendered. Amended tax form Studying, Pay during studying and training (Income Code 19). Amended tax form Teaching, Pay for teaching (Income Code 18). Amended tax form Training, Pay during studying and training (Income Code 19). Amended tax form Payee, Identifying the Payee Penalties Deposit, Penalty for failure to make deposits on time. Amended tax form Form 1042, Penalties Form 8804, Penalties. Amended tax form Form 8805, Penalties. Amended tax form Magnetic media, Failure to file electronically. Amended tax form Trust fund recovery, Trust fund recovery penalty. Amended tax form Pensions, Pension payments. Amended tax form , Pensions, Annuities, and Alimony (Income Code 14), Pensions and annuities. Amended tax form Per diem, Per diem paid by the U. Amended tax form S. Amended tax form Government. Amended tax form Personal service income, Personal service income. Amended tax form Pooled withholding information, Pooled withholding information. Amended tax form Portfolio interest, Portfolio interest. Amended tax form , Interest that does not qualify as portfolio interest. Amended tax form Presumption Corporation, Presumption Rules Individual, Presumption Rules Partnership, Presumption Rules Rules, Presumption Rules Trust, Presumption Rules Private foundation, foreign, Foreign private foundations. Amended tax form Prizes, Other Grants, Prizes, and Awards Publications (see Tax help) Puerto Rico, Resident of a U. Amended tax form S. Amended tax form possession. Amended tax form , Exception 4. Amended tax form Q QI withholding agreement, QI withholding agreement. Amended tax form Qualified intermediary, Qualified intermediary. Amended tax form , Qualified Intermediaries Qualified investment entity (QIE) Distributions paid by, Qualified investment entities. Amended tax form Dividends paid by, Dividends paid by U. Amended tax form S. Amended tax form corporations — general (Income Code 6). Amended tax form R Racing purses, Racing purses. Amended tax form Real property interest Disposition of, U. Amended tax form S. Amended tax form Real Property Interest Withholding certificates, Withholding Certificates Reason to know, Reason To Know Refund procedures Qualified intermediaries, Collective refund procedures. Amended tax form Registered obligations, Obligations in registered form. Amended tax form Researchers, Tax treaties. Amended tax form Resident alien defined, Resident alien. Amended tax form Returns required, Returns Required Royalties, Royalties, Real Property Income and Natural Resources Royalties (Income Code 13) Ryukyu Islands, Income from U. Amended tax form S. Amended tax form Savings Bonds of residents of the Ryukyu Islands or the Trust Territory of the Pacific Islands. Amended tax form S Salaries, Wages Paid to Employees— Graduated Withholding Saving clause, Nonresident alien who becomes a resident alien. Amended tax form Scholarship, Scholarships, fellowships, and grants. Amended tax form , Scholarships and Fellowship Grants (Income Code 15) Securities, Marketable securities. Amended tax form , Income from securities. Amended tax form Services performed outside the U. Amended tax form S. Amended tax form , Services performed outside the United States. Amended tax form Short-term obligation, Short-term obligations. Amended tax form Social security, Social security and Medicare tax. Amended tax form Source of income, Source of Income Standards of knowledge, Standards of Knowledge Substantial presence test, Resident alien. Amended tax form T Tax Reporting and paying, Reporting and Paying the Tax Tax help, How To Get Tax Help Tax treaties Claiming benefits, Claiming treaty benefits. Amended tax form Dependent personal services, Tax treaties. Amended tax form Entertainers and athletes, Tax treaties. Amended tax form Gains, Tax treaties. Amended tax form Gambling winnings, Tax treaties. Amended tax form Independent personal services, Tax treaties. Amended tax form Student, Tax treaties. Amended tax form Students and trainees, Tax treaties. Amended tax form Tables, Tax Treaty Tables Teaching, Tax treaties. Amended tax form Tax-exempt entities, Foreign Governments and Certain Other Foreign Organizations Taxpayer Advocate, Taxpayer Advocate Service. Amended tax form Taxpayer identification number (TIN), U. Amended tax form S. Amended tax form Taxpayer Identification Numbers, Identification numbers. Amended tax form Exceptions, Exceptions to TIN requirement. Amended tax form Teachers, Pay for teaching (Income Code 18). Amended tax form Ten-percent owners, Ten-percent owners. Amended tax form Territorial limits, Territorial limits. Amended tax form Totalization agreements, Social security and Medicare tax. Amended tax form Transportation income, Transportation income. Amended tax form Travel expenses, Travel expenses. Amended tax form Trust Territory of the Pacific Islands, Income from U. Amended tax form S. Amended tax form Savings Bonds of residents of the Ryukyu Islands or the Trust Territory of the Pacific Islands. Amended tax form Trusts Foreign, Foreign simple and grantor trust. Amended tax form Smaller, Smaller partnerships and trusts. Amended tax form Withholding foreign, Withholding foreign partnership and foreign trust. Amended tax form , Withholding Foreign Trusts TTY/TDD information, How To Get Tax Help U U. Amended tax form S. Amended tax form agent of foreign person, U. Amended tax form S. Amended tax form agent of foreign person. Amended tax form U. Amended tax form S. Amended tax form branch Foreign bank, U. Amended tax form S. Amended tax form branches of foreign banks and foreign insurance companies. Amended tax form , Income paid to U. Amended tax form S. Amended tax form branch of foreign bank or insurance company. Amended tax form Foreign insurance company, U. Amended tax form S. Amended tax form branches of foreign banks and foreign insurance companies. Amended tax form , Income paid to U. Amended tax form S. Amended tax form branch of foreign bank or insurance company. Amended tax form Foreign person, U. Amended tax form S. Amended tax form branches of foreign persons. Amended tax form U. Amended tax form S. Amended tax form national, 30% rate. Amended tax form U. Amended tax form S. Amended tax form real property interest, U. Amended tax form S. Amended tax form real property interest. Amended tax form U. Amended tax form S. Amended tax form savings bonds, Income from U. Amended tax form S. Amended tax form Savings Bonds of residents of the Ryukyu Islands or the Trust Territory of the Pacific Islands. Amended tax form U. Amended tax form S. Amended tax form territorial limits, Territorial limits. Amended tax form U. Amended tax form S. Amended tax form Virgin Islands, U. Amended tax form S. Amended tax form Virgin Islands and American Samoa corporations. Amended tax form Unexpected payment, Unexpected payment. Amended tax form W Wages Paid to employees, Wages Paid to Employees— Graduated Withholding Pay that is not, Pay that is not wages. Amended tax form When to withhold, When to withhold. Amended tax form Withhold, amount to, Determination of amount to withhold. Amended tax form Withhold, when to, When to withhold. Amended tax form Withholding Agreements, QI withholding agreement. Amended tax form , WP and WT withholding agreements. Amended tax form , Withholding agreements. Amended tax form , Income Code 43. Amended tax form Alternative procedure, Alternative procedure. Amended tax form Certificate, Withholding Certificates, Withholding certificate. Amended tax form Rate pool, Pooled withholding information. Amended tax form Real property, U. Amended tax form S. Amended tax form Real Property Interest Withholding agent Defined, Withholding Agent Liability, Liability for tax. Amended tax form Returns required, Returns Required Tax deposit requirements, Depositing Withheld Taxes Withholding exemptions and reductions Dependent personal services, Graduated rates. Amended tax form Exemption, Withholding exemption. Amended tax form Final payment exemption, Final payment exemption. Amended tax form Foreign governments, Foreign Governments and Certain Other Foreign Organizations International organizations, Foreign Governments and Certain Other Foreign Organizations Real property interest, Withholding Certificates Researchers, Tax treaties. Amended tax form Scholarships and fellowship grants, Alternate withholding procedure. Amended tax form Students, Tax treaties. Amended tax form Withholding agreements, Withholding agreements. Amended tax form , Income Code 43. Amended tax form Prev  Up     Home   More Online Publications