Publication 1436 (Rev. 10-2012) - Internal Revenue Service

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SCHEDULE F (Form 1040) Version A, Cycle 3 Department of the Treasury Internal Revenue Service (99) Profit or Loss From Farming ▶ Attach to Form 1040, Form 1040NR, Form 1041, Form 1065, or Form 1065-B. ▶ Information about Schedule F and its separate instructions is at www.irs.gov/form1040. OMB No. 1545-0074 2012 Attachment Sequence No. 14 Name of proprietor Social security number (SSN) Lynette Heather 400-00-1035 A Principal crop or activity B Enter code from Part IV C Accounting method: D Employer ID number (EIN), (see instr) Floral Plants ▶ 1 1 1 4 0 0 ✔ Cash Accrual E Did you “materially participate” in the operation of this business during 2012? If “No,” see instructions for limit on passive losses ✔ Yes No F Did you make any payments in 2012 that would require you to file Form(s) 1099 (see instructions) . . . . . . . . . Yes ✔ No G If “Yes,” did you or will you file required Forms 1099? . . . . . . . . . . . . . . . . . . . . . . Yes No Part I Farm Income—Cash Method. Complete Parts I and II (Accrual method. Complete Parts II and III, and Part I, line 9.) 1a Sales of livestock and other resale items (see instructions) . . . . . . 1a 2536 b Cost or other basis of livestock or other items reported on line 1a . . . . 1b 0 c Subtract line 1b from line 1a . . . . . . . . . . . . . . . . . . . . . . . . 1c 2 Sales of livestock, produce, grains, and other products you raised . . . . . . . . . . . . 2 3a Cooperative distributions (Form(s) 1099-PATR) . 3a 3b Taxable amount 3b 4a Agricultural program payments (see instructions) . 4a 4b Taxable amount 4b 5a Commodity Credit Corporation (CCC) loans reported under election . . . . . . . . . . . . 5a b CCC loans forfeited . . . . . . . . . 5b 5c Taxable amount 5c For Testing Purposes 8 Other income (see instructions) . . . . . . . . . . . . . . . . . . . . . . . 8 Only 6 Crop insurance proceeds and federal crop disaster payments (see instructions) a Amount received in 2012 . . . . . . . 6a 6b Taxable amount 6b c If election to defer to 2013 is attached, check here ▶ 6d Amount deferred from 2011 6d 7 Custom hire (machine work) income . . . . . . . . . . . . . . . . . . . . . 7 9 Gross income. Add amounts in the right column (lines 1c, 2, 3b, 4b, 5a, 5c, 6b, 6d, 7, and 8). If you use the accrual method, enter the amount from Part III, line 50 (see instructions) . . . . . . . . . . ▶ 9 Part II Farm Expenses—Cash and Accrual Method. Do not include personal or living expenses (see instructions). 10 Car and truck expenses (see 23 Pension and profit-sharing plans 23 instructions). Also attach Form 4562 10 24 Rent or lease (see instructions): a Vehicles, machinery, equipment 24a 12 Conservation expenses (see instructions) 12 b Other (land, animals, etc.) . . 24b 13 Custom hire (machine work) . 13 25 Repairs and maintenance . . 25 14 Depreciation and section 179 26 Seeds and plants . . . . . 26 expense (see instructions) . 14 27 Storage and warehousing . . 27 15 Employee benefit programs 28 Supplies . . . . . . . 28 994 other than on line 23 . . . 15 29 Taxes . . . . . . . . 29 166 30 Utilities . . . . . . . . 30 143 17 Fertilizers and lime . . . 17 626 31 Veterinary, breeding, and medicine 31 18 Freight and trucking . . . 18 32 Other expenses (specify): 19 Gasoline, fuel, and oil . . . 19 227 a 32a 20 Insurance (other than health) 20 101 b 32b 21 Interest: c 32c a Mortgage (paid to banks, etc.) 21a d 32d b Other . . . . . . . 21b e 32e 22 Labor hired (less employment credits) 22 f 32f 33 Total expenses. Add lines 10 through 32f. If line 32f is negative, see instructions . . . . . . . ▶ 33 34 Net farm profit or (loss). Subtract line 33 from line 9 . . . . . . . . . . . . . . . . 34 If a profit, stop here and see instructions for where to report. If a loss, complete lines 35 and 36. 35 Did you receive an applicable subsidy in 2012? (see instructions) . . . . . . . . . . . . . . . . . Yes No 36 Check the box that describes your investment in this activity and see instructions for where to report your loss. a All investment is at risk. b Some investment is not at risk. For Paperwork Reduction Act Notice, see your tax return instructions. Cat. No. 11346H Schedule F (Form 1040) 2012 11 Chemicals . . . . DRAFT . . 11 AS OF August 1, 2012 16 Feed . . . . . . . 16 80
SCHEDULE J (Form 1040) Department of the Treasury Internal Revenue Service (99) Income Averaging for Farmers and Fishermen ▶ Attach to Form 1040 or Form 1040NR. ▶ Information about Schedule J and its separate instructions is at www.irs.gov/form1040. OMB No. 1545-0074 2012 Attachment Sequence No. 20 Name(s) shown on return Social security number (SSN) Lynette Heather 400-00-1035 1 Enter the taxable income from your 2012 Form 1040, line 43, or Form 1040NR, line 41 . . . 1 21948 DRAFT AS OF August 8, 2012 2a Enter your elected farm income (see instructions). Do not enter more than the amount on line 1 2a b Capital gain included on line 2a: Excess, if any, of net long-term capital gain over net short-term capital loss . . . . . . . . . . . . . . . . . 2b c Unrecaptured section 1250 gain . . . . . . . . . . 2c 3 Subtract line 2a from line 1 . . . . . . . . . . . . . . . . . . . . . . . 3 4 Figure the tax on the amount on line 3 using the 2012 tax rates (see instructions) . . . . . 4 DO NOT FILE } 5 If you used Schedule J to figure your tax for: • 2011, enter the amount from your 2011 Schedule J, line 11. • 2010 but not 2011, enter the amount from your 2010 Schedule J, line 15. • 2009 but not 2010 or 2011, enter the amount from your 2009 5 Schedule J, line 3. Otherwise, enter the taxable income from your 2009 Form 1040, line 43; Form 1040A, line 27; Form 1040EZ, line 6; Form 1040NR, line 40; or Form 1040NR-EZ, line 14. If zero or less, see instructions. 6 Divide the amount on line 2a by 3.0 . . . . . . . . . 6 7 Combine lines 5 and 6. If zero or less, enter -0- . . . . . 7 8 Figure the tax on the amount on line 7 using the 2009 tax rates (see instructions) . . . . . 8 9 } If you used Schedule J to figure your tax for: • 2011, enter the amount from your 2011 Schedule J, line 15. • 2010 but not 2011, enter the amount from your 2010 Schedule J, line 3. Otherwise, enter the taxable income from your 2010 Form 1040, line 43; Form 1040A, line 27; Form 1040EZ, line 6; Form 1040NR, line 41; or Form 1040NR-EZ, line 14. If zero or less, see instructions. 9 19710 10 Enter the amount from line 6 . . . . . . . . . . . 10 11 Combine lines 9 and 10. If less than zero, enter as a negative amount 11 12 Figure the tax on the amount on line 11 using the 2010 tax rates (see instructions) . . . . . 12 13 If you used Schedule J to figure your tax for 2011, enter the amount from your 2011 Schedule J, line 3. Otherwise, enter the taxable income from your 2011 Form 1040, line 43; Form 1040A, line 27; Form 1040EZ, line 6; Form 1040NR, line 41; or Form 1040NR-EZ, line 14. If zero or less, see instructions . . 13 14 Enter the amount from line 6 . . . . . . . . . . . 14 15 Combine lines 13 and 14. If less than zero, enter as a negative amount 15 16 Figure the tax on the amount on line 15 using the 2011 tax rates (see instructions) . . . . . 16 17 Add lines 4, 8, 12, and 16 . . . . . . . . . . . . . . . . . . . . . . . 17 9511 For Paperwork Reduction Act Notice, see your tax return instructions. 81 Cat. No. 25513Y Schedule J (Form 1040) 2012 0 0 14256 3135 17391 3135 22845 18815 3135 21950 9405 12543 1444 2191 3008 2868
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Procedures Test Package for the for
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INTRODUCTION…………………
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INTRODUCTION This Publication will
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Test Process Are there Differences
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WHO MUST TEST? The Submission Proce
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SOFTWARE DEVELOPER ACCEPTANCE PROCE
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The IRS will only accept these SSNs
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Form 1040 Department of the Treasur
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Employer identification number (EIN
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SCHEDULE B (Form 1040A or 1040) Dep
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Form Department of the Treasury—I
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Form 2441 (2012) Part III Dependent
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SCHEDULE 8812 (Form 1040A or 1040)
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Form 8863 Department of the Treasur
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Version A, Cycle 3 Form 8880 Depart
Page 33 and 34: Employer identification number (EIN
Page 35 and 36: Enclose, but do not attach, any pay
Page 37 and 38: Tax Year 2012 Assurance Testing Sys
Page 39 and 40: Forms and schedules that may be fil
Page 41 and 42: WHAT IS TESTED? The test package fo
Page 43 and 44: PRACTIONER PIN Taxpayers using an E
Page 45 and 46: SOCIAL SECURITY RANGE FOR STATE RET
Page 49 and 50: Form 1040 Department of the Treasur
Page 53 and 54: Form 2555 (2012) Page 3 Part V All
Page 57 and 58: Version A, Cycle 5 Form 1040 For (2
Page 59 and 60: Form 8938 (November 2012) Departmen
Page 61 and 62: ATS Test Scenario 3 Taxpayer: Sam a
Page 67 and 68: SCHEDULE C (Form 1040) Profit or Lo
Page 69 and 70: SCHEDULE EIC (Form 1040A or 1040) D
Page 71 and 72: Form 8862 (Rev. December 2012) Depa
Page 75 and 76: Version A, Cycle 1 Form 8867 (2012)
Page 81 and 82: CORRECTED (if checked) PAYER’S na
Page 83: Version A, Cycle 2 Schedule E (Form
Page 87 and 88: DRAFT AS OF 9 Chemicals. . . . . .
Page 89 and 90: ATS Test Scenario 05 Taxpayer: Zeus
Page 95 and 96: Version A, Cycle 2 SCHEDULE A (Form
Page 97 and 98: Part III Complete this DRAFT part t
Page 99 and 100: Form 6198 At-Risk Limitations OMB N
Page 101 and 102: DRAFT AS OF 5 Meals and entertainme
Page 115 and 116: ATS/PATS Test Scenario 8 Taxpayer:
Page 123 and 124: Version A, Cycle 5 Form 1040A (2012
Page 125 and 126: Form 2441 Child and Dependent Care
Page 127 and 128: SCHEDULE EIC (Form 1040A or 1040) D
Page 129 and 130: Version B, Cycle 6 Schedule 8812 (F
Page 131 and 132: Form 8863 (2012) Page 2 Name(s) sho
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ATS Test Scenario 11 Taxpayer: Edga
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Section A—Farm Income—Cash Meth
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DRAFT AS OF b Multiply line 5a by 9
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ATS Test Scenario 12 Taxpayer: Susa
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ATS Test Scenario 13 Taxpayer: Apri
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Form 9465 ATS Test Scenario 14 Taxp
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ATS Test Scenario 15 Taxpayer: Lind
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Test Scenario 16 Taxpayer: Joann Bi
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Form 56 (Rev. 12-2011) Page 2 Part
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Publication 1436 (Rev. 10-2012) - Internal Revenue Service

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