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IRS will shut down MeF systems for year end maintenance to prepare for the upcoming season. Times shown are the IRS cutoff. Software providers will have an earlier time for transmitting through their service. Individual returns: IRS will accept returns up until 10 p.m. on Nov 16, 2019 and will reopen in 2020. Business returns: Schedule Shutdown for "Send Submissions" only is scheduled to begin at 11:59 a.m., Thursday, December 26, 2019, to prepare the system for the upcoming 2019 Filing Season. Transmitters can continue to use the other service requests except "Send Submissions" until 11:59 p.m., Thursday, December 26, 2019.

It sound like your numbers are correct. When an exchange involves multiple properties you report it on a single form 8824. (see instructions). You leave lines 12-18 blank and attach a worksheet to show how you arrived at those individual amounts and the net is reported on lines 19-25. An excel spreadsheet works great when multiple properties are involved.

Although there are articles such as 3rd link above posted by bbstacker that suggest the surviving spouse in you situation is entitled to capital gains treatment, I do not see the authority that allows it. Reference is given to 1223(9) which refers to the holding period of inherited property but does not mention character of the income. Although it is clear that capital gains treatment is allowed in cases where the crop is sold along with land, that is not the situation here. In your situation, it appears wife is continuing the operation and is in the business of raising and selling crops. I think there is a strong case that the IRS would include the sale on her Schedule F, offset by the stepped up basis at date of death. However, I do not have an authoritative reference to back that up. If on the other hand surviving spouse was to discontinue the operation by lease or sell of the land I believe there would be a case for capital gains treatment. The term estate has different meaning, but in this case I believe the term applies to the assets and liabilities of the deceased and the distribution to heirs, which passed to surviving spouse. Something else to keep in mind is that supplies ( seed.fertilizer, fuel etc) purchased and held as inventory on date of death also get a stepped up basis and are deductible by surviving spouse if used in the farming operation and also deducted on the final Schedule F of husband. See Backemeyer vs com.

We had a 67 Plymouth GTX and used to leave your roadrunners in the dust at the drag strip. We've been Jeep people for a couple of decades now and believe that all those other SUVs out there are just Jeep wannabes. I just so happen to be wearing my Jeep sweatshirt right now (not the kind with the printing upside down). I will reluctantly switch to Win10, even though 7 does everything I need it to do very well. Just like the old 1040 did what it was supposed to do in two pages instead of six.

Hah! They won't. Then they'll expect us to "fix" the mismatch letters. And probably SSA reporting, too - 'cuz somehow it will be "our" fault. Example: my church gave employees six weeks' notice to double check their addresses (all seven of them). AND the church secretary reminded people at staff meetings at least THREE times. Of the two people who moved that year, ONE checked - and told the new address AFTER the deadline but at least before we mailed W2s. The other's was returned to the church office; forwarding time expired. You can't fix clueless.

And I have a 2013 Suzuki SX4 with all wheel drive and a 6-speed manual. I *love* my manual transmission, and am going to fight tooth and nail to stick with them! If only cars around here lasted like they do in states where the roads are not covered with salt spray half the year.