Index of Publication 225 - Farmer's Tax Guide

A

Abandonment, Abandonment

Accounting method:

Accrual, Accrual Method

Cash, Cash Method

Change in, Change inAccounting Method

Crop, Crop method.

Farm inventory, Farm Inventory

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, Principal agricultural activity codes.

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 forDepreciable Property

Assistance, See: Tax help

Automobiles, depreciation, Limits for passenger automobiles.

B

Bankruptcy, Bankruptcy.

Barter income, Barter income.

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

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 Receivedas a Gift

Increases, Increases to Basis

Inherited, Inherited Property

Real property, Real Property

Received for services, Property received for services.

Transfer from spouse, Property TransferredFrom a Spouse

Uniform capitalization rules, Uniform Capitalization Rules

Below-market loans, Below-market loans.

Books and records, Importance of Records

Breeding fees, Breeding Fees

Business income limit, section 179 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 Gainsand Losses

Theft, defined, Theft.

Change in accounting method, Change inAccounting 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:

Futures, Hedging(Commodity Futures)

Wages, Noncash wages include food, lodging, clothing,...

Commodity Credit Corporation (CCC), Repayment of Commodity Credit Corporation (CCC) loans.

Community property, Community property., Community property.

Computer, software, Computer software.

Condemnation, Condemnation, Casualties, Thefts, and Condemnations

Conservation:

Cost-sharing exclusion, (Introduction)

District assessments, Assessment by Conservation District

Expenses, (Introduction)

Incentive payments, (Introduction)

Plans, Conservation plan.

Reserve Program (CRP), Conservation ReserveProgram (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 andHighly Erodible Cropland

Cooperatives, income from, Income From Cooperatives

Cost-sharing exclusion, Cost-Sharing Exclusion (Improvements)

Counter-cyclical payments, Payments under the Farm Security and Rural Investment Act of 2002, Direct payments and counter-cyclical payments.

Credits:

Earned income (EIC), Advance Payment of Earned Income Credit

Employment, Employment Credits

Fuel tax, Fuel tax credit and refund., How To Claim aCredit or Refund, Claiming a Credit

Social security and Medicare, Earning credits in 2007.

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., Unharvested standing crops sold with land..., Sale or exchange of unharvested crops. The...

Cropland, highly erodible, Converted Wetland andHighly Erodible Cropland

D

Damage:

Casualties and thefts, Casualties and Thefts

Crop insurance, Crop Insurance and Crop Disaster Payments

Tree seedlings, Tree Seedlings

Debt:

Bad, Nonbusiness bad debt.

Canceled, Cancellation of Debt, Cancellation of debt., Canceled debt., Canceled debt excluded from income.

Nonrecourse, Amount realized on a nonrecourse debt.

Qualified farm, Qualified Farm Debt

Recourse, Amount realized on a recourse debt.

Depletion, Depletion

Depreciable property:

Records, To figure any gain that must be reported...

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, Depreciation Recapture, Section 1250 Property, When Do You RecaptureMACRS Depreciation?

When to file, Do You Have To FileForm 4562?

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.

Direct payments, Payments under the Farm Security and Rural Investment Act of 2002, Direct payments and counter-cyclical payments.

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, Gain on sale of farmland., Disposition of installment obligation., Sale or other disposal of land during 9-year period., (Introduction)

Domestic production activities, Domestic production activities deduction percentage increases.

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,

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 deduction, How Do You Elect the Deduction?

Special valuation, estate, Special-use valuation method.

Electronic:

Deposit of taxes, Electronic deposits of taxes., Electronic deposits of taxes.

Filing,

Embryo transplants, Transplanted embryo.

Employer identification number, Publication on employer identification numbers (EIN)., 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 2007

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 inOff-HighwayBusiness 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., Farm defined.

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:

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, Form 1099-MISC., Nonemployee compensation.

1099-PATR, Form 1099-PATR.

2210–F, Estimated Tax Penalty for 2007

3115, Once you have set up your accounting method,...

4136, You make a claim for a fuel tax credit on...

4562, Do You Have To FileForm 4562?

4797, Recapture., Form 4797., If you have any recognized gain because you...

4835, Rents (Including Crop Shares)

5213, If you are starting out in farming and do...

6252, Form 6252.

8822, Change of address.

8824, Report the exchange of like-kind property,...

8849, You make a claim for refund of the excise...

8886, Reportable transactions.

940, Form 940.

943, Form 943.

982, Form 982

I-9, You must verify that each new employee is...

SS-4, Publication on employer identification numbers (EIN)., Special rules apply to crew leaders. See...

SS-5, Obtaining a social security number.

T, Form T.

W-2, Report the value of noncash wages on Form..., Form W-2.

W-4, Form W-4 for 2008., New hire reporting., New Form W-4 for 2008.

W-4V, You can request income tax withholding from..., You can request income tax withholding from...

W-5, Advance Payment of Earned Income Credit

W-7, Obtaining an individual taxpayer identification number.

Form 1128, (Introduction)

Free tax services, How To Get Tax Help

Fuel tax credit or refund, Fuel tax credit and refund., How To Claim aCredit 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 CapitalGain or Loss

Sale of farm, Sale of a Farm

Section 1231, Section 1231Gains 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 Receivedas 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, Hedging(Commodity Futures)

Help, See: Tax help

Highway use tax, Highway use tax.

Holding period, Holding period.

Horticultural structure, Horticultural structure.

Husband-wife farm, Husband-wife farm.

I

Illegal irrigation subsidy, Illegal federal irrigation subsidy.

Important Dates, Important Dates

Improvements, Cost-Sharing Exclusion (Improvements)

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 IncomeTax 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.

Insolvency, Insolvency.

Installment sales:

Electing out, Electing out of the installment method.

Farm, sale of, Installment Saleof 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, Farm Inventory

Methods of valuation, Inventory valuation methods.

Involuntary conversions, Involuntary Conversions, Property acquired in a like-kind exchange or involuntary conversion., An involuntary conversion occurs when you...

Irrigation:

Illegal subsidy, Illegal federal irrigation subsidy.

Project, Irrigation Project

K

Kerosene, Kerosene for use in aviation.

Kerosene for use in aviation, Kerosene for use in aviation.

L

Labor:

Hired, Labor Hired

Landlord participation, Landlord Participationin 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, The total assessment limit. The yearly assessment..., 25% Limit on Deduction

Depreciation:

Business-use, What Is the Business-Use Requirement?

Excluded farm debt, Exclusion limit.

Farm losses, If your deductible farm expenses are more...

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 deduction:

Automobile, Limits for passenger automobiles.

Business income, Business Income Limit

Dollar, Dollar Limits

Time for deferred exchange, A deferred exchange for like-kind property...

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:

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.

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, Diseased livestock., 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 Participationin Farming

Maximum net self-employment earnings, Maximum net earnings.

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.

O

Organizational costs, Business start-up and organizational costs.

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

Peanut quota, Peanut quota buyout program payments expire.

Penalties:

Estimated tax, Estimated Tax Penalty for 2007

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, What Is the Placed-in-Service Date?, Placed in Service

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 1245, Defined.

Section 1252, Section 1252 property.

Section 1255, Section 1255 property.

Tangible personal, Tangible personal property.

Publication 378 eliminated, Publication 378, Fuel Tax Credits and Refunds, eliminated.

Publications, See: Tax help

Q

Qualified disaster relief payments, Qualified disaster relief payments.

Qualified farm debt, Qualified Farm 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, Depreciation recapture., Depreciation Recapture, When Do You RecaptureMACRS Depreciation?

Section 1245 property, Section 1245 Property

Section 1250 property, Section 1250 Property

Section 179 deduction, When Must You Recapture the Deduction?

Recordkeeping, Importance of Records, Recordkeeping requirements. You must be able...

Reforestation costs, Forestation and reforestation costs., Reforestation Costs

Refund:

Deduction taken, Refund or reimbursement.

Fuel tax, Including the Creditor Refund in Income, Fuel tax credit and refund.

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.

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., Reportable transactions.

Repossessions, Foreclosure or Repossession

Residual method, sale of business, Residual method.

Returns:

Penalties, Estimated Tax Penalty for 2007

Sample, Sample Return

Right-of-way income, Easements and rights-of-way.

S

Sale of home, Sale of your home.

Section 179 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, Community property.

Deduction, Self-employment tax deduction.

How to pay, How To Pay Self-Employment Tax

Landlord participation, Landlord Participationin 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 Participationin Farming

Reporting, Reporting Self-Employment Tax

Self-employment tax rate, Self-employment tax rate.

Share farming, Share farmer.

Tax rates and maximum net earnings, Tax rates and maximum net earnings., Tax rates and maximum net earnings.

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 2007.

Withholding of tax, Social Securityand 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 TransferredFrom 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 Securityand Medicare Taxes, Federal IncomeTax Withholding

Taxpayer Advocate, Contacting your Taxpayer Advocate.

Telephone excise tax refund, Telephone excise tax refund.

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, Timber Depletion

Tobacco, Tobacco growers.

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.

Welfare-to-work credit, Welfare-to-work credit.

Withholding:

Income tax, Federal IncomeTax Withholding

Social security and Medicare tax, Social Securityand Medicare Taxes