Tax Preparation Help  
Publication 225 2008 Tax Year

Index

A

Abandonment, Abandonment
Accounting method:
Accrual, Accrual Method
Cash, Cash Method
Change in, Change in Accounting Method
Crop, Crop method.
Farm inventory, Special rule for related persons.
Accounting Periods, Introduction
Accrual method of accounting, Accrual Method
Adjusted basis for installment sale, Adjusted basis for installment sale purposes.
Adjusted basis of assets, Adjusted Basis
Agricultural activity codes, Schedule F, Reminders
Agricultural program payments, Agricultural Program Payments
Agricultural structure, defined, Agricultural structure.
Alternative Depreciation System (ADS), Required use of ADS., ADS election.
Amortization:
Going into business, Business Start-Up Costs
Pollution control facilities, Pollution Control Facilities
Reforestation expenses, Reforestation Costs
Section 197 intangibles, Section 197 Intangibles
Assessments:
By conservation district, Assessment by Conservation District
Depreciable property, Assessment for Depreciable Property
Assistance (see Tax help)
Automobiles, depreciation, Limits for passenger automobiles.

B

Bankruptcy, Bankruptcy.
Barter income, Barter income.
Basis of assets:
Adjusted basis, Adjusted Basis
Allocating to several assets, Allocating the Basis
Changed to business use, Property changed from personal to business or rental use.
Constructing assets, Constructing assets.
Cost, Cost Basis
Decreases, Decreases to Basis
Depreciation, What Is the Basis for Depreciation?
Exchanges:
Like-kind, Like-Kind Exchanges
Nontaxable, Nontaxable Exchanges
Partially nontaxable, Partially Nontaxable Exchanges
Taxable, Taxable Exchanges
Gifts, Property Received as a Gift
Increases, Increases to Basis
Inherited, Inherited Property
Real property, Real Property
Received for services, Property received for services.
Transfer from spouse, Property Transferred From a Spouse
Uniform capitalization rules, Uniform Capitalization Rules
Basis:
Adjusted, Adjusted basis.
Installment sale, Adjusted basis for installment sale purposes.
Involuntary conversion, Basis for depreciation.
Like-kind exchange, Basis for depreciation.
Partner's basis, Property Distributed From a Partnership or Corporation
Replacement property, Basis of replacement property.
Shareholder's basis, Property Distributed From a Partnership or Corporation
Below-market loans, Below-market loans.
Books and records, Importance of Records
Breeding fees, Breeding Fees
Business income limit, section 179 expense deduction, Business Income Limit
Business use of home, Business Use of Your Home

C

Canceled debt, Cancellation of Debt
Capital assets, Capital Assets
Capital expenses, Capital Expenses
Car expenses, Truck and Car Expenses
Cash method of accounting, Cash Method
Casualties and thefts:
Adjustments to basis, Adjustments to basis.
Casualty, defined, Casualty.
Disaster area losses, Disaster Area Losses
Leased property, Leased property.
Livestock, Livestock or produce bought for resale., Raised draft, breeding, dairy, or sporting animals.
Reimbursement, Insurance and other reimbursements.
Reporting gains and losses, Reporting Gains and Losses
Theft, defined, Theft.
Change in accounting method, Change in Accounting Method
Chickens, purchased, Chickens, seeds, and young plants.
Christmas trees, Christmas tree cultivation., Christmas trees.
Club dues, Club dues and membership fees.
Comments on publication, Comments and suggestions.
Commodity Credit Corporation (CCC):
Loans, Commodity Credit Corporation (CCC) Loans
Market gain, Market Gain
Commodity:
Futures, Land and depreciable properties.
Wages, Noncash wages.
Community property, Community property., More than one business.
Computer, software, Computer software.
Condemnation, Casualties, Thefts, and Condemnations, Condemnation
Conservation:
Cost-sharing exclusion, Introduction
District assessments, Assessment by Conservation District
Expenses, Introduction
Incentive payments, Introduction
Plans, Conservation plan.
Reserve Program (CRP), Conservation Reserve Program (CRP)
Constructing assets, Constructing assets.
Constructive receipt of income, Constructive receipt.
Contamination, Soil or other environmental contamination.
Contract price, Contract price.
Converted wetland, Converted Wetland and Highly Erodible Cropland
Cooperatives, income from, Income From Cooperatives
Cost-sharing exclusion, Cost-Sharing Exclusion (Improvements)
Counter-cyclical payments, Direct payments and counter-cyclical payments., Payments Under the Farm Security and Rural Investment Act of 2002
Credits:
Earned income (EIC), Advance Payment of Earned Income Credit
Employment, Employment Credits
Fuel tax, Fuel tax credit and refund., How To Claim a Credit or Refund, Claiming a Credit
Social security and Medicare, Earning credits in 2008.
Social security coverage, How to become insured under social security.
State unemployment tax, Tax rate and credit.
Crew leaders, Crew Leaders
Crop:
Destroyed, Standing crop destroyed by casualty.
Insurance proceeds, Crop Insurance and Crop Disaster Payments
Method of accounting, Crop method.
Shares, Rents (Including Crop Shares)
Unharvested, Cost of raising unharvested crops., Section 1231 transactions., Gain or loss.
Cropland, highly erodible, Converted Wetland and Highly Erodible Cropland

D

Damage:
Casualties and thefts, Casualties and Thefts
Crop insurance, Crop Insurance and Crop Disaster Payments
Tree seedlings, Tree Seedlings
Debt
Qualified principal residence, Qualified Principal Residence Debt
Debt:
Bad, Nonbusiness bad debt.
Canceled, Cancellation of Debt, Canceled debt excluded from income., Cancellation of debt., Canceled debt.
Nonrecourse, Amount realized on a nonrecourse debt.
Qualified farm, Qualified Farm Debt
Recourse, Amount realized on a recourse debt.
Depletion, Depletion
Depreciable property:
Records, Depreciation Recapture
Depreciation allowable, Basis adjustment for depreciation allowed or allowable.
Depreciation allowed, Basis adjustment for depreciation allowed or allowable.
Depreciation recapture:
Special depreciation allowance, Recapture for qualified section 179 GO Zone property.
Depreciation:, Claiming the Special Depreciation Allowance
ADS election, ADS election.
Conservation assets, Depreciable conservation assets.
Deduction, Overview of Depreciation
Incorrect amount deducted, How Do You Correct Depreciation Deductions?
Limit for automobiles, Limits for passenger automobiles.
Listed property, Additional Rules for Listed Property
Raised livestock, Livestock.
Recapture, When Do You Recapture MACRS Depreciation?, Depreciation Recapture, Section 1250 Property
When to file, Do You Have To File Form 4562?
Direct payments, Direct payments and counter-cyclical payments., Payments Under the Farm Security and Rural Investment Act of 2002
Disaster area losses, Disaster Area Losses
Disaster payments, Crop Insurance and Crop Disaster Payments
Disaster relief grants, Federal disaster relief grants.
Disaster relief payments, Qualified disaster relief payments.
Dispositions, Sale or other disposal of land during 9-year period., Gain on sale of farmland., Introduction, Disposition of installment obligation.
Domestic production activities deduction, Domestic Production Activities Deduction
Dyed diesel fuel, Dyed Diesel Fuel and Dyed Kerosene
Dyed kerosene, Dyed Diesel Fuel and Dyed Kerosene

E

e-file, Reminders
Easement, Easements and rights-of-way., Easements.
Election:
ADS depreciation, Electing ADS., ADS election.
Amortization:
Business start-up costs, Business Start-Up Costs
Pollution control facilities, Pollution Control Facilities
Reforestation costs, Reforestation Costs
Crop method, Election to use crop method.
Cutting of timber, Election to treat cutting as a sale or exchange.
Deducting conservation expenses, Choosing To Deduct
Not excluding cost-sharing payments, Electing not to exclude payments.
Out of installment method, Electing out of the installment method.
Postponing casualty gain, Postponing Gain
Postponing reporting crop insurance proceeds, Election to postpone reporting until the following year.
Section 179 expense deduction, How Do You Elect the Deduction?
Special valuation, estate, Special-use valuation method.
Electronic:
Deposit of taxes, Reminders, Reminder
Filing, Reminders
Embryo transplants, Transplanted embryo.
Employer identification number, Reminders, Employer identification number (EIN).
Environmental contamination, Soil or other environmental contamination.
Estimated tax:
Farm gross income, Gross Income From Farming
Gross income, Gross Income
Penalties, Estimated Tax Penalty for 2008
Exchanges:
Basis:
Like-kind, Like-Kind Exchanges
Nontaxable, Nontaxable Exchanges
Partially nontaxable, Partially Nontaxable Exchanges
Taxable, Taxable Exchanges
Like-kind, Like-Kind Exchanges
Nontaxable, Like-Kind Exchanges
Excise taxes:
Credit, Claiming a Credit
Diesel fuel, Dyed Diesel Fuel and Dyed Kerosene
Farming purposes, Fuels Used in Farming
Home use of fuels, Fuels Used for Household Use or Other Than as a Fuel
Off-highway uses, Fuels Used in Off-Highway Business Use
Refund, Claiming a Refund

F

Fair market value defined, Fair market value (FMV).
Fair market value, defined, Fair market value (FMV).
Family member:
Business expenses, Special rule for related persons.
Installment sale, Sale to a related person.
Like-kind exchange, Like-kind exchanges between related persons.
Loss on sale or exchange of property, Losses from sales or exchanges between related persons.
Personal-use property, Personal-use property.
Social security coverage, Family Employees
Farm:
Business expenses, Farm Business Expenses
Business, defined, Business of Farming
Defined, Farm defined., Farm.
Income averaging, Income Averaging for Farmers
Rental, Farm rental.
Sale of, Sale of a Farm
Special usevaluation, Special-use valuation method.
Farmer, Farmer.
Federal unemployment tax (FUTA), Federal Unemployment (FUTA) Tax
Fertilizer, Fertilizer and Lime, Fertilizer and Lime
Foreclosure, Foreclosure or Repossession
Forestation costs, Forestation and reforestation costs.
Form 1128, Introduction
Form:
1099-A, Form 1099-A., Forms 1099-A and 1099-C.
1099-C, Cancellation of Debt, Form 1099-C., Forms 1099-A and 1099-C.
1099-G, Market Gain, Payment to More Than One Person
1099-MISC, Reminders, Nonemployee compensation.
1099-PATR, Form 1099-PATR.
2210–F, Estimated Tax Penalty for 2008
3115, Change in Accounting Method
4136, Claiming a Credit
4562, Do You Have To File Form 4562?
4797, Form 4797., Recapture., Reporting the exchange.
4835, Rents (Including Crop Shares)
5213, Using the presumption later.
6252, Form 6252.
8822, Reminders
8824, Reporting the exchange.
8849, Claiming a Refund
8886, Reminders
940, Form 940.
943, Form 943.
982, Form 982
I-9, Form I-9.
SS-4, Reminders, Farm Employment
SS-5, Obtaining a social security number.
T, Form T.
W-2, Noncash wages., Form W-2.
W-4, Reminders, New hire reporting., New Form W-4 for 2009.
W-4V, Commodity Credit Corporation (CCC) Loans, Crop Insurance and Crop Disaster Payments
W-5, Advance Payment of Earned Income Credit
W-7, Obtaining an individual taxpayer identification number.
Free tax services, How To Get Tax Help
Fuel tax credit or refund, Fuel tax credit and refund., How To Claim a Credit or Refund

G

Gains and losses:
Basis of assets, Cost Basis
Capital assets, defined, Capital Assets
Casualty, How To Figure a Loss, Figuring a Gain
Installment sales, Installment Sales
Livestock, Livestock
Long- or short-term, Long and Short Term
Ordinary or capital, Ordinary or Capital Gain or Loss
Sale of farm, Sale of a Farm
Section 1231, Section 1231 Gains and Losses
Theft, How To Figure a Loss, Figuring a Gain
Timber, Timber
General asset accounts, How Do You Use General Asset Accounts?
Gifts, Crop shares you give to others (gift)., Cost related to gifts., Property Received as a Gift, Gift.
Going into business, Business Start-Up Costs
Grants, disaster relief, Federal disaster relief grants.
Gross profit percentage, Gross profit percentage.
Gross profit, defined, Gross profit.
Guarantee, Debt not payable on demand.

H

Health insurance deduction, Self-employed health insurance deduction.
Hedging, Land and depreciable properties.
Help (see Tax help)
Highway use tax, Highway use tax.
Holding period, Holding period.
Horticultural structure, Horticultural structure.

I

Illegal irrigation subsidy, Illegal federal irrigation subsidy.
Important Dates, Important Dates
Improvements, Cost-Sharing Exclusion (Improvements)
Income averaging (see Farm: Income averaging)
Income:
Accounting for, Accounting Methods
Accrual method of accounting, Income
Canceled debt excluded, Cancellation of Debt
From farming, Farm Income, Gross income from farming., Gross Income From Farming
Gross, Gross Income
Not-for-profit farming, Not-for-Profit Farming
Pasture, Pasture income and rental.
Schedule F, Farm Income
Withholding of tax, Federal Income Tax Withholding
Incorrect amount of depreciation deducted, How Do You Correct Depreciation Deductions?
Individual taxpayer identification number (ITIN), Obtaining an individual taxpayer identification number.
Insolvency, Insolvency.
Installment sales:, Form 6252.
Electing out, Electing out of the installment method.
Farm, sale of, Installment Sale of a Farm
Figuring income, Figuring Installment Sale Income
Reporting income, Form 6252.
Unstated interest, Unstated interest.
Insurance, Insurance, Self-employed health insurance deduction.
Intangible property, Section 197 Intangibles
Interest:
Expense, Interest
Income, Interest income.
Unstated, Unstated interest.
Inventory:
Items included, Special rule for related persons.
Methods of valuation, Inventory valuation methods.
Involuntary conversions, Involuntary Conversions, Property acquired in a like-kind exchange or involuntary conversion., Introduction
Irrigation:
Illegal subsidy, Illegal federal irrigation subsidy.
Project, Irrigation Project

K

Kerosene for use in aviation, Reminders

L

Labor:
Hired, Labor Hired
Landlord participation, Landlord Participation in Farming
Lease or purchase, Lease or Purchase
Life tenant (see Term interests)
Like-kind exchanges, Like-Kind Exchanges, Like-Kind Exchanges
Lime, Fertilizer and Lime
Limits:
At-risk, At-Risk Limits
Business use of home, Deduction limit.
Capital losses, Treatment of Capital Losses
Conservation expenses, Assessment for Depreciable Property, 25% Limit on Deduction
Depreciation:
Business-use, What Is the Business-Use Requirement?
Excluded farm debt, Exclusion limit.
Farm losses, Losses From Operating a Farm
Loss of personal-use property, Deduction Limits on Losses of Personal-Use Property
Not-for-profit farming, Not-for-Profit Farming
Passive activity, Passive Activity Limits
Percentage depletion, Taxable income limit.
Prepaid farm supplies, Deduction limit.
Reforestation costs, Reforestation Costs
Section 179 expense deduction:
Automobile, Limits for passenger automobiles.
Business income, Business Income Limit
Dollar, Dollar Limits
Time for deferred exchange, Deferred exchange.
Time to keep records, How Long To Keep Records
Listed property:
Defined, What Is Listed Property?
Passenger automobile, Passenger automobiles.
Rules, Additional Rules for Listed Property
livestock, Section 1231 transactions.
Livestock:
Casualty and theft losses, Livestock or produce bought for resale.
Crop shares, Crop shares you use to feed livestock.
Depreciation, Livestock.
Diseased, Diseased livestock.
Feed assistance, Feed Assistance and Payments
Immature, Immature livestock.
Losses, Loss of livestock., Livestock
Purchased, Purchased livestock.
Raised, Raised livestock.
Sale of, Sales of Farm Products, Livestock
Unit-livestock-price, inventory valuation, Unit-livestock-price method.
Used in a farm business, Livestock used in farm business.
Weather-related sales, Sales Caused by Weather-Related Conditions, Weather-related sales of livestock.
Loans, Commodity Credit Corporation (CCC) Loans, Loan expenses.
Losses:
At-risk limits, At-Risk Limits
Casualty, Casualties, Thefts, and Condemnations
Disaster areas, Disaster Area Losses
Farming, Farming Losses
Growing crops, Loss of growing plants, produce, and crops.
Hobby farming, Not-for-Profit Farming
Livestock, Livestock, Diseased livestock.
Nondeductible, Other Nondeductible Items
Theft, Casualties, Thefts, and Condemnations
Lost income payments, Lost income payments.
Lost property, Mislaid or lost property.

M

MACRS property:
Involuntary conversion, Property acquired in a like-kind exchange or involuntary conversion.
Like-kind exchange, Property acquired in a like-kind exchange or involuntary conversion.
Nontaxable transfer, Property acquired in a nontaxable transfer.
Market gain, reporting, Market Gain
Marketing quota penalties, Marketing Quota Penalties
Material participation, Landlord Participation in Farming
Maximum net self-employment earnings, What's New for 2008
Meals, Meals.
Membership fees, Club dues and membership fees.
Methods of accounting, Accounting Methods
Modified ACRS (MACRS):
ADS election, ADS election.
Conventions, Which Convention Applies?
Depreciation methods, Which Depreciation Method Applies?
Exchange, Property acquired in a like-kind exchange or involuntary conversion.
Figuring the deduction, How Is the Depreciation Deduction Figured?
Involuntary conversion, Property acquired in a like-kind exchange or involuntary conversion.
Nontaxable transfer, Property acquired in a nontaxable transfer.
Percentage tables, Rules for using the tables.
Property classes, Which Property Class Applies Under GDS?
Recovery periods, Which Recovery Period Applies?
More information (see Tax help)

N

New hire reporting, New hire reporting.
Noncapital asset, Noncapital Assets
Nontaxable exchanges, Like-Kind Exchanges
Nontaxable transfer of MACRS property, Property acquired in a nontaxable transfer.
Not-for-profit farming, Not-for-Profit Farming
Notification requirement:
Earned income credit, Notification.

P

Partners, husband and wife, Husband and wife partners.
Partners, limited, Limited partner.
Partners, retired, Retired partner.
Partnership, Partnership income or loss.
Passenger automobile, Passenger automobiles.
Pasture income, Pasture income and rental.
Patronage dividends, Patronage Dividends
Payments considered received, Payments Received or Considered Received
Payments received, Payments Received or Considered Received
Penalties:
Estimated tax, Estimated Tax Penalty for 2008
Trust fund recovery, Trust fund recovery penalty.
Per-unit retain certificates, Per-Unit Retain Certificates
Personal expenses, Personal, Living, and Family Expenses
Placed in service, Placed in Service, What Is the Placed-in-Service Date?
Pollution control facilities, Pollution Control Facilities
Postponing casualty gain, Postponing Gain
Prepaid expense:
Advance premiums, Advance premiums.
Extends useful life, Prepayment.
Farm supplies, Prepaid Farm Supplies
Livestock feed, Prepaid Livestock Feed
Prizes, Prizes.
Produce, Sales of Farm Products
Property:
Changed to business use, Property changed from personal to business or rental use.
Received for services, Property received for services.
Repairs and improvements, How Do You Treat Repairs and Improvements?
Section 1231, Section 1231 transactions.
Section 1245, Section 1245 Property
Section 1250, Section 1250 Property
Section 1252, Section 1252 property.
Section 1255, Section 1255 property.
Tangible personal, Tangible personal property.
Publications (see Tax help)

Q

Qualified disaster relief payments, Qualified disaster relief payments.
Qualified farm debt, Qualified Farm Debt
Qualified principal residence debt, Qualified Principal Residence Debt
Quotas and allotments, Quotas and allotments.

R

Recapture:
Amortization, Depreciation and amortization.
Basis reductions, Recapture of basis reductions.
Certain depreciation, Recapture of certain depreciation.
Cost-sharing payments, Recapture.
Depreciation, When Do You Recapture MACRS Depreciation?, Depreciation Recapture, Depreciation recapture.
Section 1245 property, Section 1245 Property
Section 1250 property, Section 1250 Property
Section 179 expense deduction, When Must You Recapture the Deduction?
Recordkeeping, Importance of Records, Meals.
Reforestation costs, Forestation and reforestation costs., Reforestation Costs
Refund:
Deduction taken, Refund or reimbursement.
Fuel tax, Fuel tax credit and refund., Including the Credit or Refund in Income
Reimbursements:
Casualties and thefts, Casualty and theft losses., Casualties and Thefts, Insurance and other reimbursements.
Deduction taken, Refund or reimbursement.
Expenses, Reimbursed expenses.
Feed assistance, Feed Assistance and Payments
Real estate taxes, Real estate taxes.
Reforestation expenses, Qualifying costs.
To employees, Reimbursements to employees.
Related persons, Special rule for related persons., Losses from sales or exchanges between related persons., Special rules for related persons., Like-kind exchanges between related persons., Sale to a related person., Buying replacement property from a related person., Related persons.
Rental income, Rents (Including Crop Shares)
Rented property, improvements, Improvements to rented property.
Repairs, Repairs and Maintenance
Repairs and improvements, How Do You Treat Repairs and Improvements?
Repayment of income, Repayment of income.
Replacement:
Period, Replacement Period
Property, Replacement Property
Reportable transactions., Reminders
Repossessions, Foreclosure or Repossession
Residual method, sale of business, Consideration.
Returns:
Penalties, Estimated Tax Penalty for 2008
Right-of-way income, Easements and rights-of-way.

S

Sale of home, Sale of your home.
Section 179 expense deduction:, Section 179 Expense Deduction
How to elect, How Do You Elect the Deduction?
Listed property, Additional Rules for Listed Property
Qualifying property, What Property Qualifies?
Recapture, When Must You Recapture the Deduction?
Self-employed health insurance, Self-employed health insurance deduction.
Self-employment tax:
Community property, More than one business.
Deduction, Self-employment tax deduction.
How to pay, How To Pay Self-Employment Tax
Landlord participation, Landlord Participation in Farming
Material participation, Material participation for landlords.
Methods for figuring net earnings, Methods for Figuring Net Earnings
Optional method, Farm Optional Method
Regular method, Regular Method
Rental income, Landlord Participation in Farming
Reporting, Reporting Self-Employment Tax
Self-employment tax rate, Self-employment tax rate.
Share farming, Share farmer.
Tax rates and maximum net earnings, What's New for 2008
Who must pay, Who Must Pay Self-Employment Tax?
Selling expenses, Selling expenses.
Selling price:
Defined, Selling price.
Reduced, Selling price reduced.
Settlement costs (fees), Settlement costs.
Social security and Medicare:
Credits of coverage, Earning credits in 2008.
Withholding of tax, Social Security and Medicare Taxes
Social security number, Obtaining a social security number.
Software, computer, Computer software.
Soil:
Conservation, Conservation Expenses
Contamination, Soil or other environmental contamination.
Special depreciation allowance:
How to elect not to claim, How Can You Elect Not To Claim the Allowance?
Spouse, property transferred from, Property Transferred From a Spouse
Standard mileage rate, Standard mileage rate.
Start-up costs for businesses, Business start-up and organizational costs.
Suggestions for publication, Comments and suggestions.

T

Tangible personal property, Tangible personal property.
Tax help, How To Get Tax Help
Tax preparation fees, Tax preparation fees.
Tax shelter:
At-risk limits, At-Risk Limits
Defined, Tax shelter.
Tax-free exchanges, Like-Kind Exchanges
Taxes:
Excise, Excise Taxes
Federal use, Highway use tax.
General, Taxes
Self-employment, Self-Employment Tax
State and federal, State and federal income taxes.
State and local general sales, State and local general sales taxes.
Withholding, Federal income tax withholding., Social Security and Medicare Taxes, Federal Income Tax Withholding
Taxpayer Advocate, Contacting your Taxpayer Advocate.
Telephone expense, Telephone expense.
Tenant house expenses, Tenant House Expenses
Term interests, Certain term interests in property.
Theft losses, Casualties, Thefts, and Condemnations
Timber, Timber., Timber Depletion, Timber
Tobacco quota buyout payments, Tobacco Quota Buyout Program Payments
Tobacco settlement payments, National Tobacco Growers' Settlement Trust Fund Payments
Trade-in, Sale and Purchase
Travel expenses, Travel Expenses
Truck expenses, Truck and Car Expenses
Trust fund recovery penalty, Trust fund recovery penalty.
TTY/TDD information, How To Get Tax Help

U

Uniform capitalization rules:
Basis of assets, Uniform Capitalization Rules
Inventory, Growing crops.
Unstated interest, Unstated interest.

W

Wages and salaries, Wages and salaries.
Water conservation, Conservation Expenses
Water well, Water well., Water wells.
Weather-related sales, livestock, Sales Caused by Weather-Related Conditions, Weather-related sales of livestock.
Withholding:
Income tax, Federal Income Tax Withholding
Social security and Medicare tax, Social Security and Medicare Taxes

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