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Index of Publication 225 - Farmer's Tax GuideTOC
Accounting method:
Accrual method of accounting, Accrual Method
Additional Medicare Tax withholding, Additional Medicare Tax.
Adjusted basis of assets, Adjusted Basis
Agricultural activity codes, Schedule F, Principal agricultural activity codes.
Agricultural structure, defined, Agricultural structure.
Alternative Depreciation System (ADS), Required use of ADS., ADS election.
By conservation district, Assessment by Conservation District
Assistance, See: Tax help
Automobiles, depreciation, Limits for passenger automobiles.
Canceled debt, Cancellation of Debt
Cash method of accounting, Cash Method
Certified professional employer organizations, New certification program for professional employer organizations.
Change in accounting method, Changes in Methods of Accounting
Comments on publication, Comments and suggestions.
Commodity Credit Corporation (CCC):
Cost-sharing exclusion, Conservation Expenses
Conservation Reserve Program, Conservation Reserve Program (CRP) payments.
Constructive receipt of income, Constructive receipt.
Cooperatives, income from, Income From Cooperatives
Disaster relief grants, Federal disaster relief grants.
Disaster relief payments, Qualified disaster relief payments.
ADS depreciation, Electing ADS., ADS election.
Deducting conservation expenses, When To Deduct or Capitalize
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?
Embryo transplants, Transplanted embryo.
Environmental contamination, Soil or other environmental contamination.
Estimated tax:
Farm gross income, Gross Income From Farming
Partially nontaxable, Partially Nontaxable Exchanges
Fair market value defined, Fair market value (FMV)., FMV.
Family member:
Loss on sale or exchange of property, Losses from sales or exchanges between related persons.
Social security coverage, Family Employees
Business expenses, Farm Business Expenses
Business, defined, Business of Farming
Rental, Farm rental.
Federal unemployment tax (FUTA), Federal Unemployment (FUTA) Tax
Figuring Installment Sale Income:
Adjusted basis and installment sale income (gain on sale), Figuring Installment Sale Income
Adjusted basis for installment sale purposes, Figuring Installment Sale Income
Amount to report as installment sale income, Figuring Installment Sale Income
Depreciation recapture, Figuring Installment Sale Income
Disposition of Installment Obligation, Figuring Installment Sale Income
Figuring adjusted basis and gross profit percentage for installment sale purposes, Figuring Installment Sale Income
Gross profit percentage, Figuring Installment Sale Income
Sale of depreciable property, Figuring Installment Sale Income
Selling price reduced, Figuring Installment Sale Income
Transfer due to death, Figuring Installment Sale Income
Illegal irrigation subsidy, Illegal federal irrigation subsidy.
Important dates, Important Dates for 2018
Accounting for, Accounting Methods
Accrual method of accounting, Income
Canceled debt excluded, Cancellation of Debt
Schedule F, Farm Income
Withholding of tax, Federal Income Tax Withholding
Income averaging, See: Farm: Income averaging
Incorrect amount of depreciation deducted, How Do You Correct Depreciation Deductions?
Individual taxpayer identification number (ITIN), Obtaining an individual taxpayer identification number.
Installment Method:
Electing out of the installment method, Installment Method
Inventory, See: More information
Revoking the election, See: More information
Sale at a loss, Installment Method
When to elect out, Installment Method
Installment Sales:
Intangible property, Section 197 Intangibles
Expense, Interest
Items included, Farm Inventory
Methods of valuation, Inventory valuation methods.
Landlord participation, Landlord Participation in Farming
Life tenant, See: Term interests
Business use of home, Deduction limit.
Excluded farm debt, Exclusion limit.
Passive activity, Passive Activity Limits
Percentage depletion, Taxable income limit.
Prepaid farm supplies, Deduction limit.
Section 179 expense deduction:
Business income, Business Income Limit
Time to keep records, How Long To Keep Records
Listed property:
Passenger automobile, Passenger automobiles.
Lost income payments, Payments for lost income.
National Center for Missing & Exploited Children, Photographs of missing children.
Noncapital asset, Noncapital Assets
Nontaxable exchanges, Like-Kind Exchanges
Nontaxable transfer of MACRS property, Property acquired in a nontaxable transfer.
Partners, limited, Limited partner.
Partners, retired, Retired partner.
Passenger automobile, Passenger automobiles.
Payments considered received:
Buyer assumes other debts, Payments Received or Considered Received
Buyer pays seller's expenses, Payments Received or Considered Received
Debt not payable on demand, Payments Received or Considered Received
Property used as a payment, Payments Received or Considered Received
Trading property for like-kind property, Payments Received or Considered Received
Trust fund recovery, Trust fund recovery penalty.
Postponing casualty gain, Postponing Gain
Prepaid expense:
Extends useful life, Prepayment.
Farm supplies, Prepaid Farm Supplies
Livestock feed, Prepaid Livestock Feed
Property used as a payment:
Publications, See: Tax help
Records on depreciable property, To figure any gain that must be reported...
Rented property, improvements, Improvements to rented property.
Right-of-way income, Easements and rights-of-way.
Sale of home, Sale of your home.
Self-employed health insurance, Self-employed health insurance deduction.
Selling price:
Settlement costs (fees), Settlement costs.
Social security and Medicare:
Credits of coverage, Earning credits in 2017.
Social security number, Obtaining a social security number.
Software, computer, Computer software.
Special depreciation allowance:
Start-up costs for businesses, Business start-up and organizational costs.
Suggestions for publication, Comments and suggestions.
Uniform capitalization rules:
Water conservation, Conservation Expenses
Social security and Medicare tax, Social Security and Medicare Taxes