Symbols
- 0% capital gain rate
- 2% AGI floor
- 14-day/10% test
- 15% capital gain rate
- 28% capital gain rate
- 28% Rate Gain Worksheet
- 39-week test for employees
- 50% limit
- contributions to organizations with
- on entertainment costs
- on meal costs
- on T&E expense deductions
- 60-day rollover deadline
- 60% exclusion for empowerment zone business stock
- 78-week test for self-employed persons and partners
- 90% current year test
- 90-day letter. See Notice of Deficiency
- 120-day rollover period
- 183-day substantial presence test
- 401(k) plans
- corrective distributions from
- one-person
- Roth contributions to
- salary deferrals to
- saver’s credit and
- Section 457(b) plans vs.
- SIMPLE
- tax benefits
- withdrawals from
- withholdings for
- 403(b) plans
- 457 plans
- 2016 Standard Deduction
A
- Abandonments
- ABLE Account Contribution Information. See Form 5498-QA
- ABLE accounts. See Achieving a Better Life Experience accounts
- Abode test
- Absences
- Accelerated cost recovery system (ACRS). See also Modified ACRS (MACRS) depreciation
- Accelerated depreciation
- Accountable reimbursement plans
- about
- mileage allowance
- non-accountable plans and
- per diem allowance
- Accounting methods
- Accrual-basis accounting
- Achievement awards
- Achieving a Better Life Experience (ABLE) accounts
- Acknowledgment, of charitable contributions
- Acquisition debt
- Acquisition discounts
- Acquisition premiums
- Acquisitions. See also Home acquisition
- ACRS. See Accelerated cost recovery system (ACRS)
- Active participation
- in employer IRA plans
- rental real estate loss and
- test of
- Actual knowledge test
- Additional Medicare taxes
- on earnings
- on higher-income taxpayers
- and net investment income tax
- Additional taxes, IRS assessment of
- Additions, MACRS depreciation for
- Address
- Adjusted base amount
- Adjusted Basis of Home Sold
- Adjusted basis of property
- Adjusted gross income (AGI)
- 2% AGI floor
- claiming deductions from gross income
- deductible moving expenses
- elderly or disabled tax credit and
- figuring
- mortgage insurance premium deduction and
- Adjusted qualified expenses (AQHEE)
- Administrative tasks, home office for
- Administrators of wills
- Adopted children, medical expenses of
- Adoption benefits
- Adoption credit
- Adoption taxpayer identification number (ATIN)
- ADS. See Alternative depreciation system
- Advance payments
- Advance rentals
- Advances, against commissions
- Advance valuation of art
- Affordable Care Act
- AFR. See Applicable federal rate
- AFSP. See Annual Filing Season Program
- After-tax retirement contributions, direct rollover of
- Age 30 duration rule
- Age 59½ (persons under)
- Age 65 (persons over)
- Age 70½ (persons over)
- Age test
- Aggregate treatment of activities
- AGI. See Adjusted gross income
- Agreements. See specific types
- Aides (school)
- Air Force Academy
- Airline Deregulation Act (1978)
- Airline pilots
- Airplanes
- Aliens. See Nonresident aliens; See Resident aliens
- Alimony
- 3rd year recapture for drops in
- cash payments of
- child support payments vs.
- death of payee-spouse and
- deduction for
- minimum payment period for
- payments
- taxable, as compensation
- Allowable Dependent Care Credit
- Alternative depreciation system (ADS)
- Alternative minimum tax (AMT)
- adjustments and preferences for
- avoiding
- depreciation
- for farmers and fishermen
- on Form 6251
- and intangible drilling costs
- interest on tax-exempt securities and
- ISOs and
- kiddie tax and
- miscellaneous deductions
- for private activity bonds
- recovered deductions and
- state tax refunds and
- tax credit from regular tax
- tax credits against
- and tax rate
- Alternative trade adjustment assistance (ATAA) program
- Amended returns
- Amended U.S. Individual Income Tax Return. See Form 1040X
- American Opportunity credit
- Amortization
- of bond premium
- of computer software
- of intangible assets
- of loans from retirement plans
- of research and experimentation costs
- of start-up costs
- AMT. See Alternative minimum tax
- Annual contributions, to Roth IRAs
- Annual Filing Season Program (AFSP)
- Annualized Estimated Tax Worksheet
- Annualized income method
- Annualized rate
- Annuities
- employee cost of
- for employees of tax-exempt organizations and schools
- endorsement of annuity check for another annuity
- from endowment policies
- life expectancy tables for
- partial exchanges of contracts
- pre-age 59½ penalty
- reporting
- for surviving spouses
- taxable part of
- tax-sheltered
- withdrawals from retirement plans before start date of
- withholdings and
- Annulments
- Anti-churning restriction
- Apartment, cooperative. See Cooperative apartments
- Appeals
- Appliances, depreciation for
- Applicable federal rate (AFR)
- Appraisals
- deductions for
- for disaster relief
- of donated property
- fees for
- reasonable cause exception for relying on
- of rental property
- Appreciated financial positions
- Appreciated property
- Apps, mileage tracking
- AQHEE. See Adjusted qualified expenses
- Arbitrage transactions
- Archer Medical Savings Accounts (MSAs)
- Are Your Fringe Benefits Tax Free?
- Are Your Meals and Lodging Tax Free?
- Armed Forces Health Professions Scholarship and Financial Assistance Program
- Armed Forces personnel
- “away from home” test
- in combat zones
- in contingency operations
- deductions for
- as dependents
- differential wages of
- extensions for tax payment by new
- moving costs of
- overnight travel costs
- ownership and use test for
- refund claims by
- Reservists
- taxable pay and benefits
- Artists, expenses of
- Art objects
- Assessment (term)
- Assets. See also specific types
- estimating value of
- in service before 1987
- transfers of
- Assignments
- ATAA program. See Alternative trade adjustment assistance program
- Athletes, professional
- Athletic stadium tickets
- ATIN. See Adoption taxpayer identification number
- At-risk limits
- Attorneys
- Audits
- Authorization, for return processing discussions
- Authors, expenses of
- Automatic filing extensions
- Automobiles. See also Car and truck expenses
- charitable donations of
- damage to
- inclusion amount for leased
- license fees
- mileage allowance
- recapture of first-year expensing for
- tax credits for plug-in electric
- Auxiliary units
- Average cost method
- Average daily domestic production
- Avoiding tax
- Awards
- “Away from home” test
C
- Cab fare
- Cafeteria plans
- Calculators
- Callable bonds
- Calls
- Camps, workers in
- Canceled Debts, Foreclosures, Repossessions, and Abandonments. See IRS Publication 4681
- Cancellation
- Cannibis businesses
- Capital
- Capital assets
- Capital expenses
- Capital gains
- distribution of
- dividends and
- donation of property with
- on ETFs
- lump-sum distributions from retirement plans as
- ordinary income and
- on property sales
- regular income tax liability and
- on REITs
- on Section 1231 assets
- Section 1237 and
- short-term
- Capital improvements
- Capitalization
- Capital losses
- and amortizing premium
- carryover of
- on passive interests
- on personal-use assets
- on property sales
- short-term
- Car and truck expenses
- for business vehicles
- depreciation of cars, trucks, and vans
- annual ceilings
- MACRS rates
- after recovery period ends
- restrictions on
- straight-line method
- in year vehicle is disposed of
- as educational expenses
- expense allocations for
- standard mileage rate
- trade-ins of business vehicles
- of volunteer workers
- Care providers
- Carryback
- of foreign tax credit
- of net operating losses
- Carryforward
- Carryover
- of basis
- of business expenses
- of capital loss
- of foreign tax credit
- of losses over at-risk limits
- of net operating losses
- of excess contributions
- of excess donations
- of flexible spending account funds
- of mortgage interest credit
- Cash
- as boot
- charitable contributions of
- gifts of
- meal and lodging allowances
- small transactions in
- tax payments in
- wellness program rewards
- Cash-basis accounting
- Cash-basis investors
- Cash call
- Cashing out of annuities
- Casualty losses
- bank deposit losses
- damage to car
- damage to trees and shrubs
- disaster losses
- excess living costs paid by insurance
- in excess of income
- floors for personal-use property losses
- on Form 4864
- insurance reimbursements for
- nondeductible
- by property owners
- for property with personal and business use
- proving
- repairs and
- Section 1231 assets and
- sudden event test for
- timing of deduction for
- C corporation
- Ceilings
- charitable contributions
- deduction
- depreciation
- Cell phones
- Cemeteries
- Certificate of tax compliance
- Certified historic structures
- Character, of gains
- Charitable contribution deductions. See also Donated property
- benefits from contributions and
- business inventory and
- carryover for excess donations
- ceiling on contributions
- deductible contributions
- for donations through trusts
- election to reduce fair market value by appreciation
- for life insurance policies
- nondeductible contributions
- records for substantiating contributions
- for support of students in your home
- for unreimbursed expenses of volunteer workers
- Charitable organizations
- Charitable remainder trusts
- Charitable split-dollar insurance plans
- Charities
- acknowledgment from
- disclosure statement from
- IRAs and
- transfer of U.S. savings bonds to
- Chauffeur services
- Checking account fees
- Checklist of Taxes
- Child and dependent care credit
- credit percentage
- for disabled individuals
- figuring
- limits on eligible expenses
- qualifying for
- Childbirth classes
- Childless earned income credit
- Children
- alimony reductions and ages of
- claiming of American Opportunity credit by
- dependent care credit and age of
- educational benefits for employees’
- educational expenses paid by
- EIC for married
- filing returns for
- kiddie tax for multiple
- net investment income of
- QDRO distributions to
- Social Security benefits for
- U.S. savings bonds registered in names of
- wages paid by parents to
- withholdings on wages paid to
- Child support
- Child tax credit
- Child Tax Credit Worksheet
- Chronically ill persons
- Citizenship
- Citizen tests
- City government
- Civil disorders
- Cleaning, of work clothes/uniforms
- Clear business setting test
- Closely-held corporations
- Closing costs
- Closing of estate
- Clothing, charitable donation of
- Club dues
- Coaches
- Co-owners
- Coast Guard
- Coast Guard Academy
- COBRA coverage
- Code Section 165(i)
- Code Section 274(m)(2)
- Code Section 280E
- Code Section 1031
- Coins, exchanges of
- Collectibles
- College employees
- Combat-Injured Veterans Tax Fairness Act
- Combat pay
- Combat-related injuries
- Combat zones
- Commercial annuities
- Commercial buildings
- Commissions
- Commodities, holding period for
- Common law
- Common stock, dividends on
- Community chest
- Community income
- Community property
- Commuting
- Company cars
- Company eating facilities
- Company planes
- Company stock
- Compensated Work Therapy (CWT) program
- Compensation. See Salary or wage income (compensation)
- Compensation-related loans
- Compulsory home leave
- Computers
- Computer software
- Condemnation
- Condemnation awards
- Condominiums
- Conservation contributions
- Conservation easements
- Consistency requirement
- Construction
- Constructive receipts
- Constructive sales of appreciated financial positions
- Constructive stock dividends
- Consumer debt
- Consumer interest
- Contingency operations
- Contingent fees
- Contingent payment sales
- Continuing care facilities
- Continuing coverage for group health plans
- Contract price
- Contracts, investment in
- Convenants, release of restrictive
- Convenience fee (credit cards)
- Convenience of employer test
- Conventions
- Conversion transactions
- Convertible bonds
- Convertible stock
- Cooperative apartments
- depreciation on
- gain/loss on sales of
- home mortgage interest on
- offices in
- ownership/use tests for
- “points” on
- real estate tax deduction for
- Co-owners
- Copiers
- Copyright costs
- Corporate bonds
- Corporate dividends
- Corporate mergers
- Corporations. See also S corporations
- C
- closely-held
- organizational costs for
- personal service
- Corrections, tax return
- Cosmetic surgery
- Cost basis
- Cost depletion
- Co-tenants
- Counselors
- Covenant not to compete
- Coverdell Education Savings Accounts (Coverdell ESAs)
- Creative properties
- Credit
- Credit cards
- Creditors, property returned to
- Credits. See Tax credits
- Cruises
- Currency, blocked
- Custodial accounts
- Custodial parent
- Customer-based intangibles
- CWT program. See Compensated Work Therapy program
D
- Damages
- Day-care services
- Deadlines
- 60-day rollover
- Archer MSA contributions
- for combat zone personnel
- Coverdell ESA contribution
- disaster loss claim
- donation acknowledgment
- for filing returns
- for first required minimum distribution
- foreign earned income exclusion
- FSAs
- IRA contribution
- IRA recharacterizion
- IRA rollover
- qualified retirement plan set-up
- realized securities gains/losses
- separate liability relief
- SEP plan set-up
- SIMPLE IRA set-up
- Dealers
- Death
- of beneficiary
- in combat zone
- filing returns for decedents
- of IRA owner
- of passive interest owner
- of spouse
- transfers at
- Death benefits
- Debt(s). See also specific types
- cancellation of. See Cancellation, of debt
- as deductible contributions
- home equity loan to pay
- property over $150,000 plus $5 million in debt
- restructuring of
- for tax-exempt obligations
- withholding of refunds to cover
- Decedent(s). See also Income in respect of a decedent (IRD)
- Declining balance method
- Decrees of support
- Deductible Medical Expenses
- Deductible Travel and Transportation Expenses
- Deducting Car and Truck Expenses
- Deduction phaseout rules
- for adoption credit
- for American Opportunity credit
- for mortgage insurance premiums
- IRA deductions and
- itemized deductions
- for Lifetime Learning credit
- and MAGI for Roth IRAs
- for married persons filing separately
- for maximum loss allowances
- for nonparticipant spouses
- for spouses filing jointly
- for student loan interest deduction
- for U.S. savings bond tuition programs
- Deductions. See also specific deductions; See also specific types
- of decedents
- erroneous
- for expenses of looking for a new business
- for Armed Forces personnel
- foreign earned income and
- from gross income
- of IRA contributions
- MAGI and limits on
- in net operating losses
- for professionals
- for qualified retirement plans
- for rental real estate income
- for returned wages
- for SEP plans
- Deduction Worksheet for Self-Employed
- Default
- Defense Department (DOD)
- Defense of Marriage Act (DOMA)
- Deferred compensation
- Deferred exchanges of property
- Deferred interest
- Deferred payment sales
- Deferred pay plans
- Deficiency. See also Notice of Deficiency
- Defined-benefit plans
- Defined-contribution plans
- Deliquent child support
- De minimis safe harbor
- De minimus foreign taxes
- De minimus fringe benefits
- Demolition
- Demonstration cars
- Departure permits
- Dependency exemption
- Dependency status
- Dependent care assistance
- Dependent care benefits
- Dependent care credit
- Dependent care, employer-financed
- Dependent care expenses, allocating
- Dependent care FSAs
- Dependents
- blind
- citizen and resident tests for
- disabled
- filing tests for
- group-term life insurance for
- joint returns by
- medical expenses of
- parents as
- QDRO distributions to
- Social Security numbers for
- standard deduction for
- student loan interest deduction for
- as survivors of workers abroad
- T&E expenses of
- tuition/fees deduction and
- Depletion deduction
- Deposits
- Depreciable property
- Depreciation
- accelerated
- and allowance for standard mileage rate
- and business use of home
- of cars, trucks, and vans
- and conversion of home to rental property
- first-year expensing and
- of home office expenses
- like-kind exchange of property and
- of offices in cooperative apartments
- of property received as a gift
- recapture of
- Depreciation and Amortization. See Form 4562
- Depreciation deductions
- 150% rate election for
- and amortization
- for assets in service before 1987
- bonus depreciation
- computer software and
- demolition of buildings
- first-year expensing deduction
- for leasehold and retail improvements
- for listed property
- MACRS depreciation
- mid-quarter convention for
- property for
- real estate
- for straight-line depreciation
- on tax returns
- Destruction of home
- Diagnostic tests
- Differential wages
- Difficulty-of-care payments
- Direct deposit-refund option
- Directly related test
- Direct Pay!
- Direct rollovers
- Disability coverage
- Disability, determinations of
- Disability payments
- Disability pensions
- Disability retirement pay
- Disabled persons
- ABLE accounts for
- combat vets
- earned income credit for
- elderly or disabled tax credit for
- estimated tax penalty for
- impairment-related work expenses
- lifetime care of
- pre-age 59½ penalty for
- refund claims by
- schooling for
- special tax rules for
- Disallowance rule
- Disaster areas
- Disaster losses
- Disaster Relief Act
- Disaster relief payments
- Disclosure
- Discount bonds
- Discounts. See specific types
- Discriminatory plans
- Disposal
- Disposition, of interests
- Disputes
- Disqualified lump-sum distributions
- Disregard of IRS rules/regulations
- Distance test
- Distributions from ABLE Accounts. See Form 1099-QA
- Dividends
- capital gains rates for
- distribution not out of earnings
- of earnings
- from estates
- from ETFs
- as interest
- mutual-fund distributions and
- ordinary income and
- parents’ reporting of child’s
- from partnerships
- of profits
- in property
- real estate investment trust
- regular income tax liability and
- reinvestment of
- responsibility for reporting
- from S corporations
- from trusts
- Divorce. See also Former spouses (ex-spouses)
- alimony and
- amended returns and
- and child and dependent care credit
- community property rules and
- dependents’ medical costs
- and filing separate returns
- IRAs and
- and residence sales
- rollover of distribution received under
- stock redemptions and
- Doctors, malpractice insurance for
- DOD. See Defense Department
- DOMA. See Defense of Marriage Act
- Domestic partners
- Domestic production activities deduction
- Domiciles
- Donated property
- art objects
- bargain sales of appreciated property
- cars, motor vehicles, boats, and airplanes
- clothing
- easements as
- Form 8283 and
- free use of
- interests in real estate
- mortgaged realty
- penalty for substantial overvaluation of
- types
- Donations
- deductible
- to foreign charities
- for right to buy athletic stadium tickets
- of services
- through trusts
- year-end
- Donor-advised funds
- Drilling costs
- Drilling expense prepayments
- Drought damage
- Drought, livestock sales due to
- Drugs
- Drywall, Chinese corrosive
- Dual status aliens
- Dues
F
- Faculty lodging
- Fair market rent
- Fair market value
- Fake injury claims
- False Claims Act
- Family and Medical Leave Act (FMLA)
- Family income riders
- Family members, as equitable owners in home
- Farmers
- debt cancellation
- depreciation of property
- estimated tax payments for
- estimated tax penalty for
- installment method for
- installment payments by
- involuntary conversions
- regular income tax liability for
- remainder interest for
- retired, and material participation
- Schedule F for
- self-employment tax for
- Farm optional method (self-employment tax)
- FAVR. See Fixed and variable rate allowance
- Fax machines
- Federal crime investigators
- Federal False Claims Act
- Federally guaranteed obligations
- Federal public safety officers
- Federal subsidy, residence sales and
- Federal tax withholdings, on Form W-2
- Federal unemployment (FUTA) taxes
- Fiduciary(-ies)
- FIFO method. See First-in, first-out method
- Figuring Your Taxable Social Security Benefits Worksheet
- Filing returns
- address for
- applying for extensions
- basics
- for children
- deadlines for
- getting refunds
- for gift tax
- identity theft and
- interest on underpayments
- notifying IRS of address changes
- paying taxes due
- penalties for late filing and payments
- preparation for
- recordkeeping for
- situations requiring
- Filing status
- determining
- and expatriation tax
- and filing returns for children
- and filing returns for decedents
- and filing returns for an incompetent person
- head of household
- joint returns
- community property rules
- and death of spouse in 2017
- equitable relief on
- filing
- filing separate returns vs.
- innocent spouse rules
- nonresident alien spouse election
- separate liability relief for former spouses
- nonresident aliens
- qualifying widow or widower
- resident aliens
- separate returns
- tax rates based on
- Final maturity, savings bond
- Final returns
- Financial Crimes Enforcement Network
- Financial institutions, insolvent
- Financial transactions, sophisticated
- FinCEN Report 114
- Fines
- Fire department
- First-in, first-out (FIFO) method
- First-time home-buyers
- First-year elections
- First-year expensing
- Fiscal year
- Fishermen
- Fishing trips
- Five-year holding test
- Fixed and variable rate allowance (FAVR)
- Fixed operating costs, car/truck
- Flat price
- Fleet vehicles
- Flexible spending arrangements (FSAs)
- FMLA. See Family and Medical Leave Act
- Foods, special
- Foreclosures
- Foreign accounts
- Foreign charity(-ies)
- Foreign children, adopting
- Foreign countries, real estate exchanges
- Foreign cruises
- Foreign earned income
- Foreign earned income exclusion
- Foreign Earned Income Tax Worksheet
- Foreign financial assets
- Foreign governments
- Foreign residence test
- Foreign Service
- Foreign tax credit
- Foreign taxes
- Forfeitures
- Forgiveness, student loan
- Form 656
- Form 656-L
- Form 673
- Form 706
- Form 843
- Form 870
- Form 911
- Form 941
- Form 944
- Form 982
- Form 1040. See also Specific schedules
- 409A plan deferrals on
- accrued interest on
- adjusted gross income on
- adoption credit on
- AGI floor and
- alimony deduction on
- amortized premium on
- AMT liability on
- annuity payments on
- Archer MSAs on
- at-risk losses on
- bank deposit losses on
- bond redemption or retirement on
- capital losses and carryovers
- charitable contributions on
- child and dependent care credit on
- child tax credit on
- community property on
- compensation on
- dealer sales on
- death in combat zone and
- deductions on
- dividends on
- domestic production activities deduction on
- dual tax status on
- early withdrawal of CD on
- education expense deduction on
- EIC on
- employer stock/securities distributions on
- excess withholdings on
- farm/fishing income on
- FICA taxes on
- filing
- first-time homebuyer credit on
- foreclosures and voluntary conveyances on
- foreign earned income on
- forfeited interest on
- Form 2439 and
- Form 4797 and
- Form 8889 and
- gain or loss from residence sales on
- gambling winnings
- general business credit on
- health coverage credit on
- health insurance premium deduction on
- household employment on
- income from hobbies on
- income on
- for incompetent person
- intangible drilling costs on
- interest on
- IRA loss on
- itemizing on
- “kiddie tax” on
- loss deductions on
- lottery and sweepstakes winnings
- mandatory IRA dsitributions on
- medical expenses and
- mortgage interest credit on
- mutual-fund distributions on
- net capital gains on
- net operating losses on
- nondeductible IRA contributions on
- penalty for early withdrawal on
- for performing artists
- property donations on
- qualified charitable distribution on
- recapture tax on
- refunds and
- rental real estate and
- for reservists
- retirement plans and
- return processing problems on
- royalty income on
- self-employed income on
- self-employment tax and
- Social Security and Medicare taxes on
- standard deduction on
- student loan interest deduction on
- substitute payments on
- tax-exempt bond funds on
- tax-exempt interest on
- tips on
- tuition and fees deduction on
- unemployment benefits on
- wage repayments on
- Form 1040A
- allocated tips and
- AMT on
- annuity payments on
- child and dependent care credit on
- child tax credit on
- compensation on
- death in combat zone and
- deductions on
- dividends on
- EIC on
- employer stock/securities distributions on
- excess withholdings on
- filing
- interest on
- IRA contributions on
- “kiddie tax” on
- mutual-fund distributions on
- qualified charitable distribution on
- refunds and
- retirement plans and
- return processing problems on
- standard deduction on
- student loan interest deduction on
- taxable income on
- tax-exempt bond funds on
- tips on
- tuition and fees deduction on
- unemployment benefits on
- Form 1040-C
- Form 1040-ES
- Form 1040EZ
- allocated tips and
- child’s dividends/interest on
- compensation on
- death in combat zone
- excess withholdings and
- filing
- interest on
- mutual fund distributions and
- refunds and
- reporting tips on
- return processing problems on
- standard deduction on
- unemployment benefits on
- Form 1040NR
- Form 1040NR-EZ
- Form 1040-V
- Form 1040X
- Form 1041
- Form 1041-ES
- Form 1045
- Form 1065
- Form 1095-A
- Form 1096
- Form 1098
- Form 1098-C
- Form 1098-E
- Form 1098-T
- Form 1099
- Form 1099-A
- Form 1099-B
- Form 1099-C
- Form 1099-DIV
- Form 1099-G
- Form 1099-INT
- Form 1099-K
- Form 1099-LTC
- Form 1099-MISC
- Form 1099-OID
- Form 1099-Q
- Form 1099-QA
- Form 1099-R
- Form 1099-S
- Form 1116
- Form 1120-S
- Form 1128
- Form 1310
- Form 2016-EZ
- Form 2063
- Form 2106
- Form 2106-EZ
- Form 2120
- Form 2210
- Form 2210-F
- Form 2350
- Form 2439
- Form 2441
- Form 2555
- Form 2555-EZ
- Form 2848
- Form 3115
- Form 3468
- Form 3800
- Form 3903
- Form 3921
- Form 4070
- Form 4136
- Form 4137
- Form 4506
- Form 4506-T
- Form 4562
- Form 4563
- Form 4684
- Form 4797
- Form 4810
- Form 4835
- Form 4864
- Form 4868
- Form 4952
- Form 4972
- Form 5213
- Form 5304-SIMPLE
- Form 5305
- Form 5305-A
- Form 5305-SEP
- Form 5305-SIMPLE
- Form 5329
- Form 5330
- Form 5405
- Form 5498
- Form 5498-QA
- Form 5498-SA
- Form 5500
- Form 5500-EZ
- Form 5500-SF
- Form 5695
- Form 5754
- Form 5884
- Form 6198
- Form 6251
- Form 6252
- Form 6765
- Form 8275
- Form 8275-R
- Form 8282
- Form 8283
- Form 8283-V
- Form 8308
- Form 8332
- Form 8379
- Form 8396
- Form 8453
- Form 8582
- Form 8582-CR
- Form 8586
- Form 8594
- Form 8606
- Form 8609
- Form 8609-A
- Form 8615
- Form 8716
- Form 8752
- Form 8801
- Form 8810
- Form 8812
- Form 8814
- Form 8815
- Form 8820
- Form 8822
- Form 8824
- Form 8826
- Form 8828
- Form 8829
- Form 8832
- Form 8835
- Form 8839
- Form 8843
- Form 8845
- Form 8846
- Form 8847
- Form 8853
- Form 8854
- Form 8857
- Form 8860
- Form 8862
- Form 8863
- Form 8864
- Form 8867
- Form 8874
- Form 8880
- Form 8881
- Form 8882
- Form 8885
- Form 8886
- Form 8888
- Form 8889
- Form 8896
- Form 8898
- Form 8899
- Form 8900
- Form 8903
- Form 8906
- Form 8908
- Form 8910
- Form 8911
- Form 8917
- Form 8923
- Form 8932
- Form 8936
- Form 8938
- Form 8939
- Form 8941
- Form 8949
- Form 8958
- Form 8959
- Form 8960
- Form 8962
- Form 8965
- Form 8971
- Form 9465
- Form 12203
- Form 13441-A
- Form 14039
- Former employees
- Former spouses (ex-spouses)
- basis of property received from
- lump-sum distributions from retirement plans to
- retirement income distributions for
- separate liability relief for
- tax-free exchanges of property between
- transfer of installment notes to
- Form I-9
- Form RRB-1099
- Forms 1099
- Form SS-4
- Form SS-5
- Form SSA-1099
- Form TD F 90-22.56
- Form W-2
- 409A plan deferrals on
- active particpation status on
- adoption benefits on
- Archer MSA contributions on
- automobile benefits on
- combat pay on
- and death in combat zone
- dependent care assistance on
- disability coverage premiums on
- domestic production activities deduction and
- employee achievement awards
- employer reimbursements for dependent care on
- FICA taxes on
- filing returns
- foreign earned income on
- Form 1099 and
- FSA contributions on
- gain or loss from residence sales on
- grants on
- health insurance premiums on
- for household employees
- life insurance premiums on
- lodging on
- name and SSN on
- non-accountable plans reimbursements on
- nonstatutory stock options on
- payroll deduction contributions on
- per diem allowance on
- retirement plan box on
- salary or wage income (compensation) on
- salary-reduction contributions on
- SEP contributions on
- of statutory employees
- transcripts of
- Understanding Your Form W-2 for 2017 Wages and Tips
- Form W-2G
- Form W-2P
- Form W-3
- Form W-4
- Form W-4P
- Form W-4S
- Form W-4V
- Form W-7
- Form W-7A
- Form W-9
- Form W-10
- Fortune tellers
- Foster care payments
- Foundations
- Founder’s fee
- Fractional interest
- Fractional Rate Worksheet for Self-Employed
- Fractional shares
- Fractional Worksheet for Self-Employed
- Franchises
- Fraternal organizations
- Fraud
- Freelance work
- Free use of property
- Fringe benefits
- adoption benefits
- cafeteria plans
- company services at no cost
- de minimus
- dependent care assistance
- discounts on products or services
- education assistance programs
- employee achievement awards
- employer-furnished meals and lodging
- employer-provided retirement advice
- excluded from taxable wages
- flexible spending arrangements
- foreign earned income from
- on Form W-2
- group-term life insurance premiums
- health and accident plans
- minister’s housing or housing allowance
- transportation benefits
- working condition
- Frivolous court action
- Frivolous tax returns
- Frozen accounts
- Frozen deposits
- FSAs. See Flexible spending arrangements
- Fuel-related tax credits
- Fullbright awards
- Full reporting method
- Fully-tax free exchanges of property
- Furniture, depreciation of
- Futures contracts
G
- Gain (or Loss), Exclusion, and Taxable Gain
- Gain(s). See also Capital gains
- character of
- deadlines for realizing
- on foreclosures
- on futures contracts
- on ISOs
- nonqualified use of residences and
- on property sales
- recognized
- on repossessions
- on residence sales
- on short sales of real estate
- on stock
- traders’ reporting of
- unrecaptured Section 1250
- Gambling winnings
- Gasoline taxes
- Gas percentage depletion
- Gas wells
- GDS. See General Depreciation System
- General business credit
- General Depreciation System (GDS)
- Generally related test
- General sales taxes
- Generation-skipping transfer (GST) tax
- Gift loans
- Gifts
- annual exclusion on
- of appreciated value
- as income
- basis for property received as
- of depreciable business property
- from employers
- of income interests in trust
- of installment notes
- losses on residence sales acquired as
- mutual fund shares as
- of passive interests
- sponsorship
- strike benefits as
- taxable
- unadjusted basis of property recieved as
- U.S. savings bonds as
- Gift tax
- Going-concern value
- Golden parachute arrangements
- Goodwill
- Goodwill entertainment
- Governmental 457(b) plans
- Government employees
- Government payments, withholdings on
- Government services, assessments for
- Grace period, for FSA fund use
- Graduate assistants
- Graduated payment mortgages
- Grantor trusts
- Grants
- Green card
- Groceries, employer-furnished
- Gross income
- Gross profit
- Gross receipts
- Ground rents
- Group-term life insurance
- GST tax. See Generation-skipping transfer tax
- Guam
- Guaranteed salaries
- Guardians, returns by
- Gulf Opportunity Zone
H
- Hague Adoption Convention
- Half-year convention (MACRS depreciation)
- Hardest Hit Fund
- Hardship distributions
- Hardship waiver, of penalty
- HCTC. See Health coverage tax credit
- HCTC Monthly Registration and Update Form. See Form 13441-A
- HDHPs. See High deductible health plans
- Head of household
- Health and accident plans
- Health care premium tax credit
- Health Coverage Exemptions. See Form 8965
- Health coverage tax credit (HCTC)
- Health flexible spending arrangements (HFSAs)
- Health Insurance Marketplace
- Health insurance premiums
- Health problems, residence sales due to
- Health reimbursement arrangements (HRAs)
- Health savings accounts (HSAs)
- deductible contributions to
- distributions from
- employer contributions to
- Heavy trucks, depreciation on. See also Car and truck expenses
- Heirs, reporting property values to
- Herbal supplements
- HFSAs. See Health flexible spending arrangements
- High-deductible health plans (HDHPs)
- Higher education expenses
- Higher-income taxpayers
- additional Medicare taxes for
- deductions for
- Highly compensated employees
- Historic structures
- Hobbies
- Hobby losses
- Holding periods
- Holidays, business-vacation trips over
- Holocaust restitution payments
- Home. See also Tax home; See also Vacation homes
- adjusted basis for
- converting, to rental property
- distributions for acquisition of
- donation of
- gain on sale of
- maintenance of home test
- remainder interest in
- support of students in
- Home acquisition loans
- Home construction loans
- Home entertaining
- Home equity debt
- Home improvement loans
- Home improvements
- Home mortgage interest. See also Mortgage interest deduction
- for condominiums
- for cooperative apartments
- as expense
- home acquisition loans
- home construction loans
- home equity loans
- home improvement loans
- interest on refinanced loans
- payment rules
- records of
- from retirement plan loans
- Home office
- allocation of expenses
- business income and
- deduction for
- depreciation of
- incidental personal use of
- of investors
- job expenses for
- in principal residence
- sideline business
- Homeowner’s association
- Hospitalization
- Household employees
- Household employment taxes
- Household income
- Household items, casualty loss of
- Household requirement (EIC)
- Housekeepers
- Housing allowance, minister’s
- Housing costs, foreign earned income and
- HRAs. See Health reimbursement arrangements
- HSAs. See Health savings accounts
- HUD-1 (Uniform Settlement Statement) form
- Hunting trips
I
- Identity Protection Personal Identification Number (IP PIN)
- Identity theft
- Identity Theft Affidavit. See Form 14039
- Illnesses, job-related
- Immediate relative (IR) visas
- Impairment-related work expenses
- Improvements
- adjusted basis and
- allocation of basis and
- to business vehicles
- home improvement loans
- leasehold
- MACRS depreciation for
- to principal residence
- on real estate after 1986
- to rental property
- repair vs.
- by tenants
- to restaurants
- to retail property
- Imputed interest
- Imputed interest rules
- Inaccurate returns
- Incapacitated homeowners
- Incentive stock options (ISOs)
- Income. See also specific types, e.g.: Partnership income
- casualty/theft losses and
- debt cancellation and
- from estates
- first-year expensing and
- foster care payments
- gambling winnings and losses
- gifts and inheritances
- household
- jury duty fees
- legal damages
- from life insurance policies
- lottery and sweepstakes winnings
- on market discount bonds
- prizes and awards as
- recovered tax deductions and
- refunds of state and local income tax
- regular income tax liability and
- for S corporations
- taxable
- from trusts
- tuition and fees deduction and
- Income in respect of a decedent (IRD)
- Income interests in trust, gifts of
- Income tests (EIC)
- Incompetent persons
- Independent contractors
- Indian tribal government
- Individual responsibility penalty
- Individual retirement accounts (IRAs). See also specific types, e.g.: Roth IRAs
- combat pay and
- fees of
- records of contributions
- replacement shares and
- self-directed
- Social Security benefits and
- transfers to HSAs from
- withholdings on distributions
- Individual taxpayer identification number (ITIN)
- Infant formula
- Information base, amortizing
- Inheritances
- basis of redeemed shares
- depreciable business properties
- holding periods for
- HSAs in
- income from
- residences acquired as
- traditional IRAs as
- unadjusted basis of property
- Initiation fees, union
- Injuries
- Innocent spouse rules
- Insolvency
- Insolvent financial institutions
- Installment payments
- Installment sales
- depreciable property
- dispositions of notes
- electing out of
- first-year expensing and
- for investors in real estate
- passive interests
- to relatives
- repossessions and
- Section 1231 assets
- tax advantage of
- Instructors
- Insurance. See also specific types
- chronically/terminally ill persons use of
- excess living costs paid by
- premiums for
- proceeds from, as rental income
- reimbursements from
- tax-free exchanges of
- Intangible assets
- Intangible drilling costs
- Intangible property
- Intellectual property
- Intelligence officers
- Interest. See also specific types
- abatement of
- on back taxes
- on bonds
- on business tax deficiency
- on deferred payment sales
- dividends and
- on escrow accounts
- estate tax paid on
- on frozen accounts
- for late payments
- on marital property settlements
- on penalties
- premature withdrawal and
- on refunds
- rental property and
- on savings bonds
- on seller-financed sales
- state and city interest on bonds
- on taxes owed by reservists
- on tax-exempt securities
- on tax returns
- on tax underpayments
- timing of reporting of
- on U.S. savings bonds
- for U.S. savings bond tuition programs
- on vehicle loans
- Interest expense deductions. See also Home mortgage interest; See also Investment interest
- deferral of
- home construction loans
- limitation on
- passive activity and
- “points”
- prepaid interest
- for sales of subdivided land
- time period for claiming
- Interest income
- Interest payment dates
- Interest tax
- Inter vivos trusts
- Inventory
- Investment
- in collectibles
- personal property held for
- Investment expenses, deductible
- Investment income. See also “Kiddie tax”
- Investment interest
- Investment in the contract
- Investment losses
- Investors
- cash-basis
- computers used by
- overcoming status of
- Investors in mutual funds
- Investors in real estate
- abandonments
- cancellation of leases for
- foreclosure on non-purchase money mortgages
- foreclosure sales to third parties
- granting of easements for
- mortgage debt restructuring by
- property returned to creditors by
- sales of options for
- sales of subdivided land by
- self-employment income of
- seller’s repossession after buyer’s default and
- tax credits for
- tax-free exchanges by
- timing of real property sales by
- transfers of mortgaged real estate by
- types of ventures for
- Investors in securities
- bonds
- constructive sales of appreciated financial positions by
- home office use by
- options
- stock
- tax treatment of dealers vs.
- traders
- Involuntary conversions
- basis of property acquired with proceeds of
- of business property
- casualties as cause of
- deferring gain from
- election to defer gain for
- holding periods for
- qualifying types of
- recapture for
- replacement property for
- special assessments and severance damages for
- IP PIN. See Identity Protection Personal Identification Number
- IRAs. See Individual retirement accounts
- IRD. See Income in respect of a decedent
- IRS
- advance valuation of art from
- audit extensions for
- denial of earned income credit by
- figuring of estimated tax penalty by
- levies by
- meal allowance of
- notifying, of address changes
- notifying, of related party transfers
- questioning of self-certification by
- regrouping of activities by
- release of lien by
- reporting of basis for redeemed shares to
- reporting payments and receipts of self-employed persons
- review of Form W-4 by
- seizure of IRA by
- unauthorized collection lawsuits against
- waiver of estimated tax penalty by
- withholding of refunds by
- IRS Fact Sheet 2016-3
- IRS Publication 3
- IRS Publication 54
- IRS Publication 78
- IRS Publication 463
- IRS Publication 502
- IRS Publication 505
- IRS Publication 514
- IRS Publication 519
- IRS Publication 534
- IRS Publication 535
- IRS Publication 536
- IRS Publication 538
- IRS Publication 544
- IRS Publication 550
- IRS Publication 570
- IRS Publication 590
- IRS Publication 590-A
- IRS Publication 901
- IRS Publication 915
- IRS Publication 926
- IRS Publication 939
- IRS Publication 946
- IRS Publication 972
- IRS Publication 1212
- IRS Publication 1546
- IRS Publication 4524
- IRS Publication 4681
- IRS Publication 4895
- IRS regulations
- IRS regulation Section 15A.453-1(c)
- IRS Tax Table
- IR visas. See Immediate relative visas
- ISOs. See Incentive stock options
- Itemized deductions. See also specific deductions
- Itemized Deductions and the Standard Deduction for 2017
- ITIN. See Individual taxpayer identification number
J
- January 1, 1936 (persons born after)
- January 2, 1936 (persons born before)
- Job changes
- Job expenses
- cell phones, calculators, copiers, and fax machines
- computers bought for work
- dues and subscriptions
- employee’s home office
- expenses of looking for a new job
- impairment-related
- local transportation costs
- not subject to 2% AGI floor
- small tools
- subject to 2% AGI floor
- telephone costs
- uniforms and work clothes
- unusual
- Job-hunting costs
- Job placement assistance
- Job-related illnesses
- Job-related injuries
- Job searches
- Job skills
- Job transfers
- Joint accounts
- Joint and Last Survivor Expectancy Table
- Joint Life and Last Survivor Life Expectancy
- Joint ownership
- Joint returns
- and 39-week test for moving costs
- carryovers from
- community property rules
- and death of spouse
- by dependents
- direct deposit of refunds on
- elderly or disabled tax credit on
- equitable relief on
- filing
- innocent spouse rules
- “kiddie tax” and
- nonresident alien spouse election
- relief from liability on
- Schedule C for
- separate liability relief and
- separate vs.
- signing
- Social Security numbers for
- Joint tenancy
- Joint ventures
- Jury duty fees
K
- Keogh plans
- Key employees, life insurance for
- Key Numbers for 2017
- Kickbacks
- “Kiddie tax”
- Kidnapping ransom
- Know-how, amortizing
L
- Lactation supplies
- Land
- Landlord’s expenses
- Last year of residence (resident aliens)
- Late filing
- Late payments
- Laundering, of work clothes/uniforms
- Lawsuits
- Leasehold improvements
- Leases
- computer
- residential
- vehicle
- Leave-sharing plans
- Legal costs
- Legal damages
- Legal form of business
- Legal guardians, returns by
- Legally required educational courses
- Legal representative, of decedents
- Legal separation
- Lenders, interest in activities by
- Length of service awards
- License fees, automobile
- Liens, release of
- Life-care fee
- Life expectancy rule
- Life expectancy tables
- Life income plans
- Life insurance policies
- benefits from
- charitable contribution deductions for
- dividends on
- with family income riders
- selling or surrendering
- taxes on proceeds from
- Lifetime Learning credit
- Lifetime trusts
- Light trucks, depreciation on. See also Car and truck expenses
- “Like-class” test
- Like-kind exchanges of property. See also Tax-free exchanges of property
- Limited entrepreneurs
- Limited liability, for oil or gas wells
- Limited partners
- Line-of-credit mortgages
- Lines of business, companies with multiple
- Liquidation
- Listed property
- Livestock sales due to drought
- Living costs
- LLC members
- LLP members
- Load charges
- Loan Repayment Assistance program
- Loans. See also specific types
- assumptions of
- to continuing care facilities
- earmarking proceeds from
- imputed interest rule and
- interest-free
- minimum interest rules for
- from retirement plans
- Local bonuses, for Armed Forces personnel
- Local lodging costs
- Local officials, business expenses of
- Local taxes
- Local transportation costs
- Lockout benefits
- Lodging
- Lodging as condition of employment test
- Long-term care insurance policies
- Long-term care services
- Long-term contracts
- Loss deduction
- Losses
- deadlines for realizing
- on exchanges of property
- first-year expensing and
- on foreclosures
- on gambling
- on like-kind exchange of property
- on liquidation of Roth IRAs
- in partnerships
- on QTP investment
- on regulated futures contracts
- on repossessions
- on residence sales
- on sale of ISOs
- and sales of property
- of S corporation stockholders
- on Section 197 intangibles
- securities investors’ planning for
- self-employment tax and
- on short sales of stock
- on temporary rental of residence
- traders’ reporting of
- on wash sales
- Lost deposits
- Lotteries
- Low earners
- Low-income housing credit
- Low-income years, self-employment tax for
- Lump-sum distributions from retirement plans
- Lump-sum payment election, Social Security
- Lunches, business
M
- MACRS. See Modified ACRS
- MACRS Deduction: Half-Year Convention
- MACRS Deduction: Mid-Quarter Convention
- MACRS Depreciation Rates
- MAGI. See Modified adjusted gross income
- Mailing returns
- Maintenance of home test
- Maintenance, on residence
- Malpractice insurance
- Management expenses
- Management fees
- Managers (sports)
- Managing executives, business-vacation trips of
- Manufacturer sales, plug-in electric motor vehicle
- Marital deduction
- Marital property settlements
- Marital status
- Market discount
- Market discount bonds
- Mark-to-market election
- Marriage penalty
- Married couples. See also Joint returns; See also Spouse(s)
- amended returns by
- capital losses on property sales for
- earned income rule for
- elderly or disabled tax credit for
- estimated tax payments for
- itemized deductions on separate returns
- joint returns
- marriage penalty for
- principal residence exclusion for
- self-employment income for
- tax home for couples in different cities
- traditional IRA contributions by
- Married dependents
- Material participation
- Material participation tests
- Maturity, savings bond
- Maximum Depreciation Deduction for Cars
- Maximum Depreciation Deduction for Trucks and Vans
- MBA courses
- Meal allowance
- Meal charges
- Meal costs
- 50% limitation on
- directly related test
- IRS meal allowance
- at nursing homes
- overnight-sleep test for
- restrictive test for
- while traveling for medical treatment
- Meal money
- Meals
- Medicaid, difficulty-of-care payments and
- Medical care costs, allowable
- Medical conferences
- Medical exception, resident alien
- Medical expense deductions
- AGI threshold and
- allowable medical care costs
- for decedent’s expenses
- for dependents’ expenses
- for disabled individuals
- fees for continuing care facilities
- health insurance premiums
- home improvements as
- life insurance used by chronically/terminally ill persons
- long-term care premiums and services
- and medical expenses as business expenses
- nondeductible expenses
- nurses’ wages
- nursing homes
- refundable entrance fees for continuing care facilities
- reimbursements for expenses and
- schooling for mentally/physically disabled persons as
- for spouse’s expenses
- travel costs as
- Medical expenses
- AMT adjustments for
- as business expenses
- of decedents
- and dependent care credit
- pre-age 59½ penalty and
- tax-free reimbursements of
- Medical insurance, pre-age 59½ penalty and. See also Health insurance
- Medical plans, for self-employed persons
- Medical savings accounts. See Archer Medical Savings Accounts (MSAs)
- Medicare Part B
- Medicare Part D
- Medicare, premiums for. See also Social Security and Medicare (FICA) taxes
- Medicare taxes
- on earnings
- on higher-income taxpayers
- and net investment income
- and net investment income tax
- Medicine
- Member-of-household test
- Membership benefits
- Membership dues
- Merchant Marine Academy
- Merchant transactions
- Mergers
- Mid-month convention (depreciation)
- Mid-quarter convention (depreciation)
- Midwestern disaster area bonds
- Mileage rate
- Mileage-tracking apps
- Military action
- Military service. See also Armed Forces personnel
- Minimum Interest Rate for Seller Financing
- Minimum interest rules
- Minimum standards for job, educational courses required for
- Mining
- Ministers, housing or housing allowance for
- Minors, custodial accounts for
- Miscellaneous expenses. See also Job expenses
- 2% AGI floor on
- contingent fees paid out of awards
- investment expenses
- legal costs
- tax preparation and audit costs
- Miscellaneous itemized deductions
- Missing status (Armed Forces personnel)
- Mobile offices
- Model custodial account agreement. See Form 5305-A
- Model trust. See Form 5305
- Modified ACRS (MACRS) depreciation
- accelerated
- and AMT
- anti-churning restriction
- half-year convention
- rates for
- for real estate placed in service after 1986
- recovery periods
- Modified adjusted gross income (MAGI)
- More-than-50%-business-use test
- Mormon missionaries
- Mortgage debt, restructuring
- Mortgaged property
- Mortgage insurance premiums
- Mortgage interest credit
- Mortgage interest deduction
- Mortgage revenue bonds
- Mortgages
- Mortgage subsidies
- Moving expense deductions
- 39-week test for employees
- 78-week test for self-employed persons and partners
- about
- claiming
- distance test for
- overseas
- Moving expense reimbursements
- MSAs. See Archer Medical Savings Accounts (MSAs)
- Multiple support agreements
- Multi-unit residences
- Municipal bond funds
- Mutual funds. See also Investors in mutual funds
- MyRA accounts
N
- NAE method. See Non-accrual experience method
- Name, on tax returns
- National Guard members
- National Health Services Corps Loan Repayment Program
- National Health Services Corps Scholarship Program
- National Housing Act
- National Oceanic and Atmospheric Administration
- Naval Academy
- Negative taxable income
- Negligence of IRS rules/regulations
- Net capital gains
- Net interest income
- Net investment income
- Net investment income tax (NIIT)
- Net operating losses (NOLs)
- about
- and AMT
- carryback of
- carryover of
- farm-related
- losses and deductions in
- and real estate allowance
- recapture of
- reporting
- for self-employed persons
- News Release IR-2017-63
- New York Liberty bonds
- NIIT. See Net investment income tax
- NOLs. See Net operating losses
- Nominee distributions
- Nominees, dividends received by
- Non-accountable plans
- Non-accrual experience (NAE) method
- Nonbusiness bad debts
- Noncare services, child and dependent credit and
- Noncitizen spouses
- Nondepreciable assets
- Nonfarm optional method (self-employment tax)
- Nongift loans
- Non-governmental½ 457(b) plans
- Nonpassive income
- Nonperiodic distributions
- Nonperiodic payments, retirement plan
- Nonprofit organizations
- Nonqualified deferred compensation
- Nonqualified plan distributions
- Nonqualified use of residence
- Nonqualifiying rental activities
- Nonrecourse financing
- Nonrefundable tax credits
- Nonresident aliens
- Nonspouse beneficiaries
- Nonstatutory stock options
- Nontaxable distributed stock rights
- Nontaxable pensions
- Nonworking spouses
- Northern Mariana Islands
- Notes
- Notice 797
- Notice 2007-34
- Notice 2010-33
- Notice 2014-7
- Notice 2014-54
- Notice 2015-77
- Notice 2017-10
- Notice of Deficiency
- Nursery schools
- Nurses, wages of
- Nursing homes
- Nutritional supplements
O
- Obligations
- Offers in compromise (OIC). See also Form 656
- Officers, in combat zones
- Offshore Voluntary Disclosure Program (OVDP)
- OIC. See Offers in compromise
- OID. See Original issue discount
- Oil percentage depletion
- Oil wells, working interests in
- Olympic medals
- One-person 401(k) plans
- Operating expenses, traders’
- Options
- Ordering rules, Roth IRA distribution
- Ordinary and necessary requirement
- Ordinary income
- Ordinary income property, donation of
- Ordinary losses
- Organizational costs
- Original issue discount (OID)
- Overnight-sleep test
- Overnight travel
- Overseas, moving
- Overtime work
- Overvaluation, of donated property
- Owners. See also Co-owners
- casualty loss deductions for
- depreciation of cooperative apartments by
- IRA
- Ownership. See also Joint ownership
- Ownership tests
P
- Paid-up life insurance
- Paralympic games
- Parents
- Parking
- Partial blindness
- Partial disposition of passive interests
- Partially rented homes
- Partially tax-free distributions
- Partially-tax free exchanges of property
- Partial payments
- Partners
- 78-week test for
- as at-risk
- distributions from partnerships to
- first-year expensing for
- meals and lodging for
- passive activities for
- reporting of income and losses by
- self-employment tax for
- Partnership income
- reporting of partnership profit and loss
- tax audits for
- Partnerships
- debt cancellation
- disposition of
- distributions to partners from
- dividends from
- domestic production activities deduction for
- elections made by
- foreign earned income from
- grouping of business activities by
- holding periods for property of
- like-kind exchanges of interests
- loss limitations for
- organizational costs for
- and partners’ income and loss
- profit and loss of
- rental real estate interests held by
- retirement plans
- on Schedule K-1
- tax audits for
- transfers of interest
- Part-year employees
- Passenger cars, depreciation on. See also Car and truck expenses
- Passive activities
- aggregate vs. separate treatment of
- for closely-held corporations
- on Form 8582
- interest expense and
- for LLC and LLP members
- material participation tests for businesses
- net operating losses and
- for partners
- passive loss restrictions and
- for personal service corporations
- and property loss reimbursements
- rental activities
- sales of property and business interests
- sales of subdivided land and
- suspended losses on business interest and
- tax credits and
- tax-shelter farm activities
- working interests in oil/gas wells and
- Passive activity deductions
- Passive equity-financed lending
- Passive income
- Passive interests
- Passive losses
- Patents
- PATH Act. See Protecting Americans from Tax Hikes Act of 2015
- Patronage dividends
- Pay. See also Salary or wage income (compensation)
- assignment of
- of government employees in foreign countries
- of Armed Forces personnel
- property received as
- Payment period
- Payments. See also specific types
- over $10,000
- of clients’ expenses
- donations as
- from health and accident plans
- home mortgage interest and
- for independent contractors
- for insurance premiums
- for itemized expenses
- for prior installment sales
- for reservists
- self-employed persons’ reporting of
- taxable part of
- to third parties
- PayNearMe option
- PBGC. See Pension Benefit Guaranty Corporation
- Peace Corps workers
- Pell grants
- Penalty(-ies)
- for 2017 payments
- deductible
- for excess IRA contributions
- for excessive refund claims
- for failure to report tips
- for frivolous court action
- for frivolous tax returns
- interest on
- for IRA withdrawals
- for late filing and late payments
- marriage
- for not reporting foreign financial accounts
- for reportable transactions
- single
- for substantial overvaluation of donated property
- for understating tax on inherited property
- Pension Benefit Guaranty Corporation (PBGC)
- Pension plans. See also Simplified employee pension (SEP) plans
- Pensions
- disability
- nontaxable
- self-employed income and
- Percentage depletion
- Per diem travel allowance
- Performing artists
- Periodic interest
- Periodic payments, retirement plan
- Permanent life insurance
- Permanently and totally disabled person
- Permits, departure (sailing)
- Personal creative works, donating
- Personal exemptions
- citizen and resident tests for dependents
- and joint returns by dependents
- number of
- phaseout of
- qualifying children
- qualifying relatives
- and Social Security numbers of dependents
- spouse
- Personal injury settlements. See also Legal damages
- Personal interest
- Personal property
- Personal rollovers (retirement plan)
- Personal service corporations
- Personal tax credits
- adoption credit
- child and dependent care credit
- child tax credit
- earned income credit
- health coverage credit
- mortgage interest credit
- overview
- for permanently disabled
- for plug-in electric vehicles
- premium tax credit
- residential energy credits
- saver’s credit
- Personal use
- with business use
- capital losses on assets with
- losses on
- vehicles with
- Personal-use days for residence
- Personal-use property
- and imputed interest rule
- with business use
- losses on
- rental of
- with business use
- Personal-use test for residence
- Phaseout of IRA Deduction Limit for 2017 Worksheet
- Phaseout of Roth IRA Contribution Limit for 2017 Worksheet
- Phaseout Range for Deduction Limit on 2017 Returns
- Phaseout rules. See Deduction phaseout rules
- Phaseout threshold
- Physical presence test
- Pilots
- Placed in service (term)
- Pledge rule
- Plug-in electric vehicles
- “Points”
- Ponzi schemes
- Portability election (estate tax)
- Portfolio income
- Postmarks, for returns
- Pre-1936 buildings
- Pre-1974 participation in retirement plans
- Premature distributions
- Premium tax credit
- Prepaid expenses
- Prepaid interest
- Pre-tax retirement contributions, direct rollover of
- Primary purpose determination, educational program
- Principal residence
- Principal residence exclusion
- Principal residence indebtedness
- Principals (school)
- Prior law deferral rules
- Prior law rollover rules
- Private activity bonds
- Private letter ruling
- Private non-operating foundations
- Private schools
- Prizes, as income
- Probate estate
- Production activities
- Production costs
- Products, discounts on
- Product testing
- Professional gamblers
- Professionals, deductions for
- Professional sports players
- Profit presumption
- Profits. See also Gross profit
- dividends of
- in partnerships
- of property sales
- from sole proprietorships and partnerships
- Profit-sharing plans
- Promissory notes
- Property. See also specific types, e.g.: Community property; See also Tax-free exchanges of property
- adjusted basis of
- alimony and transfer of
- basis of
- cost of
- for depreciation deductions
- dividends paid as
- free use of
- listed
- overvaluing
- ownership of separate
- pay received as
- pledges of other, as at-risk investment
- repossession of
- returns of, to creditors
- Property management
- Property sales. See also Business property sales; See also Residence sales
- adjusted basis of property
- amount realized for
- boot for like-kind exchanges of property
- capital losses on
- carryovers
- classification and taxation of
- contingent payment sales
- cost of property
- deferred payment sales
- and escrow
- Form 8949 and Schedule D entries for
- gains on
- general rules
- holding periods
- of inherited property
- installment sales
- losses on
- over $150,000 plus $5 million in debt
- as passive activities
- real estate sales
- of real property
- restricted
- and rollovers of retirement plans
- of subdivided land
- to third parties
- unadjusted basis of property
- Proprietorships
- Protecting Americans from Tax Hikes Act of 2015 (PATH Act)
- Proving a Casualty Loss
- Provisional income
- PTPs. See Publicly traded partnerships
- Public Health Service
- Public Health Service Act
- Publicly traded partnerships (PTPs)
- Publicly traded securities
- Public safety employees
- Puerto Rico
- Punitive damages
- Purchased stock rights
- Purchase money mortgages
- Purchase price adjustment
- Puts
Q
- QCD. See Qualified charitable distribution
- QDRO. See Qualified domestic relations order
- QEAAs. See Qualified exchange accommodation arrangements
- QJV. See Qualified joint venture
- QSB stock. See Qualified small business stock
- QSEHRAs. See Qualified small employer health reimbursement arrangements
- QTPs. See Qualified tuition programs
- Qualified charitable distribution (QCD)
- Qualified charitable organizations
- Qualified conservation contributions
- Qualified disability expenses
- Qualified disclaimer
- Qualified distributions, IRA
- Qualified dividends
- Qualified Dividends and Capital Gain Tax Worksheet
- Qualified domestic relations orders (QDROs)
- Qualified education expenses
- Qualified employer retirement plans
- Qualified exchange accomodation arrangements (QEAAs)
- Qualified improvements
- Qualified intermediary, default by
- Qualified joint interest rule
- Qualified joint venture (QJV)
- Qualified longevity annuity contracts (QLACs)
- Qualified plan (term). See also Qualified retirement plans
- Qualified retirement plans
- choosing
- deductible contributions
- distributions
- Qualified small business (QSB) stock
- Qualified small employer health reimbursement arrangements (QSEHRAs)
- Qualified tuition programs (QTPs)
- Qualifying children
- Qualifying relatives (personal exemptions)
- Qualifying tests
- for adoption credit
- and care of qualifying persons
- for Armed Forces personnel in combat zones
- for child and dependent care credit
- for EIC
- for head of household
- for innocent spouse relief
- for reduced maximum exclusion
- for resident aliens
- for U.S. savings bond tuition programs
- for work-related costs of education
- Qualifying widows or widowers
R
- Rabbi trusts
- Railroad Retirement benefits
- Railroad Retirement Tax Act (RRTA)
- Ransom
- Rate Table for Self-Employed
- Ready availability tests
- Real estate
- business
- charitable donations of
- donation limit for
- exchanges of U.S. and foreign country’s
- fair market value deduction for
- holding periods for
- losses. See also Losses, on residence sales
- recaputure of depreciation for
- Section 1250 gain on
- in service after 1986
- in service between 1980 and 1987
- tax credits for real estate activities
- types of ventures
- Real estate investment trusts (REITs)
- Real estate mortgage investment companies (REMICs)
- Real estate professionals
- Real estate taxes
- Real property
- Reasonable cause exception
- Recapture
- of American Opportunity credit
- of business vehicle deductions
- for computers/listed property
- of deduction for appreciated tangible personal property
- of deductions for fractional interests
- of depreciation
- for drops in alimony
- for exchanges/involuntary conversions
- of federal subsidies
- first-year expensing and
- of Lifetime Learning credit
- of MACRS depreciation
- of mortgage subsidies
- of net ordinary losses
- of tuition and fees deduction
- Receipts. See also Constructive receipts; See also Gross receipts
- Recertification, for EIC
- Recharacterizations, of IRAs
- Recklessness, denial of EIC due to
- Recognized gain
- Recognized loss
- Record date, dividend
- Recording, of audit examination
- Recordkeeping
- on adjusted basis for property
- of business use for business vehicles
- of deductible losses
- on fair market value of property
- for filing returns
- for substantiating contributions
- of rental property improvements
- for Section 1244 stock
- on self-employed income
- standard mileage rate and
- for T&E expense deductions
- Recourse debt
- Recovered tax deductions
- Recovery, of tax dispute costs
- Recovery period
- for cars, trucks, and vans after
- for home office
- MACRS
- straight-line depreciation over
- Recovery property
- Recreational purposes, travel for
- Recreational vehicles
- Red Cross personnel
- Redeemed shares (mutual fund)
- Redemptions, interest received from
- Reduced Maximum Exclusion
- Reduced principal residence exclusion
- Reemployment trade adjustment assistance (RTAA) program
- REEP credit. See Residential energy efficient property credit
- Refinanced loans
- Refinanced mortgages
- Refiners, oil/gas percentage depletion
- Reforestation expenses
- Refundable entrance fees, continuing care facility
- Refundable tax credits
- Refund claims
- interest paid on
- penalty for excessive
- quick
- stating reasons for
- time limits for
- withholding of refunds by IRS
- Refunds
- deliquent child support and
- estimated tax and
- filing to obtain
- on final returns
- for disabled combat vets
- getting
- income and
- Registration, U.S. savings bond
- Regular business employees, of self-employed persons
- Regular income tax liability. See Tax liability
- Regular tax
- Regulated futures contracts
- Rehabilitation of buildings
- Reimbursements
- for casualty/theft losses
- dependent care credit and
- foreign earned income as
- from health and accident plans
- medical expense deductions and
- moving expense deductions and
- of moving expenses
- standard mileage rate and
- for T&E expenses
- wellness program
- Reinvestment plans
- REITs. See Real estate invesment trusts
- Related businesses, daily exemption rate for
- Related parties
- acquisitions from
- business expenses owed to
- capital losses on sales to
- resale of property by
- tax-free exchanges of property between
- Relationship test
- Relatives. See also specific types, e.g.: Children
- capital losses on sales of property to
- and daily exemption rate
- installment sales of property to
- renting residences to
- Religious beliefs
- Remainder interest
- REMICs. See Real estate mortgage investment companies
- Rental activities
- about
- grouped with business activities
- loss allowance for
- nonqualifiying, and rental loss allowance
- for real estate professionals
- Rental days (for residence)
- Rental losses
- Rental property
- 14-day/10% test
- depreciation on
- home office in
- improvements to
- with insubstantial depreciable basis
- personal use of
- as rental income
- residence converted to
- safe harbor for like-kind exchange of
- short-term vacation home rentals
- Rental real estate income
- deductions for
- depreciation on rental property and
- from multi-unit residences
- personal use and rental of residence
- renting residences to relatives
- repair vs. improvements and
- reporting expenses and
- Rental use of property
- Rent, below fair market
- Rented rooms
- Reorganizations
- Repairs
- Repayments
- Replacement property, identifying
- Replacement shares
- Reportable transactions
- Reporting Mutual Fund Distributions for 2017
- Repossession
- Request for Appeals Review. See Form 12203
- Request for Taxpayer Advocate Service Assistance. See Form 911
- Required minimum distributions (RMDs)
- Resale of property
- Research and experimentation costs
- Research assistants
- Reservists
- Residence interest
- Residence(s). See also Home; See also Principal residence
- converting, to rental property
- depreciation on rented
- domiciles vs.
- insurance proceeds for damaged/destroyed
- personal use of
- rental of
- reporting changes to
- vacant
- Residence sales
- adjusted basis for home
- gains on
- losses on
- loss on temporary rental before
- personal use of home
- principal residence exclusion
- Residence test
- Residency
- Resident aliens
- Residential energy efficient property (REEP) credits
- Residential rental property
- Residents (U.S.)
- Resident tests
- Restaurants
- Restricted stock
- Restrictive convenants, release of
- Restrictive test
- Restructuring of mortgage debt
- Retailers, oil/gas percentage depletion for
- Retail property, improvements to
- Retirees
- Retirement
- of bonds
- waiver of estimated tax penalty due to
- Retirement advice
- Retirement benefits. See also Social Security benefits
- Retirement communities
- Retirement income
- 401(k) plans
- 403(b) plans
- before annuity starting date
- disability pay
- distribution of employer stock/securities
- distributions before age 59½
- on Form 1099-R
- government and exempt organization deferred pay plans
- lump-sum distributions
- from partnerships
- payouts to beneficiaries of
- QDRO distributions of
- required beginning date for
- restrictions on loans from company plans
- rollovers of retirement plans
- survivor annuities for spouses
- withholdings on
- Retirement plan rollovers
- by beneficiaries
- direct rollover
- from employer plan to Roth IRA
- by nonspouse beneficiaries
- once-a-year rollover rule
- personal rollover
- proceeds from sale of property and
- from Roth account to Roth IRA
- by surviving spouses
- tax-free rollover
- and transfers between traditional IRAs
- Retirement plans. See also specific types
- distributions from
- elective deferrals to
- for self-employed persons
- loans from
- qualified
- rollovers of
- for self-employed persons
- withdrawals from, before annuity starting date
- withholdings for
- Retirement savers credit. See Saver’s credit
- Returned wages
- Return of capital
- Return of property to creditors
- Revenue Procedure 99-17
- Revenue Procedure 2001-10
- Revenue Procedure 2002-28
- Revenue Procedure 2007-12
- Revenue Procedure 2009-20
- Revenue Procedure 2011-38
- Revenue Procedure 2011-41
- Revenue Procedure 2012-29
- Revenue Procedure 2015-32
- Revenue Procedure 2016-53
- Revenue rulings
- Reverse exchanges
- Reverse mortgage loans
- Reversionary interest
- Revocable grantor trusts
- Revocable trusts
- Revocation
- Riots
- Risk of forfeiture
- RMDs. See Required minimum distributions
- Robert T. Stafford Disaster Relief and Emergency Assistance Act
- Rollovers. See also Retirement plan rollovers
- of Coverdell ESAs
- of gain from QSP
- of gain on residence sales
- of QTP distributions
- Section 529 plan
- to SSBICs
- Roth accounts
- Roth IRAs
- advantages of
- as alternative to traditional IRAs
- annual contributions to
- contributions to, after age 70½
- contributions to traditional and
- converting traditional IRAs and
- deductible IRA vs.
- direct rollover to
- distributions to beneficiaries from
- myRA accounts
- and once-a-year rollover rule
- penalty for excess contributions to
- qualified distributions from
- recharacterizations
- rollovers from 403(b) plan to
- rollovers from Roth accounts to
- Royalty income
- RRTA. See Railroad Retirement Tax Act
- RTAA program. See Reemployment trade adjustment assistance program
- Rural Housing Service
S
- Safe harbor
- de minimis
- for estimated tax payments
- for Ponzi scheme investors
- for slot machine players
- for small taxpayers
- Safety awards
- Sailing permits
- Salary or wage income (compensation)
- assignment of pay
- for children and spouse(s)
- commissions
- constructive receipt rule
- deferred
- differential wages
- disability pensions
- and domestic production activities deduction
- educational benefits for employees’ children
- employee leave-sharing plans
- on Form W-2
- fringe benefits excluded from taxable
- gifts from employers
- golden parachute arrangements
- guaranteed salaries
- life insurance benefits
- nonqualified deferred compensation plans
- nurses’ wages as medical expense
- paid by parents to children
- pay received in property
- for personal services
- as rental deductions
- restricted stock
- self-employed income and
- self-employment tax and
- sick pay
- stock appreciation rights
- stock options
- strike and lockout benefits
- taxable alimony as
- taxable, IRA contributions based on
- unemployment compensation
- and waiver of executors’/trustees’ commissions
- withholdings for retirement plans
- withholdings on
- workers’ compensation
- Salary-reduction SEPs
- Sales. See also specific types of sales
- of appreciated financial positions
- of business interests
- of ISOs
- of bonds
- of life insurance policies
- of options
- on Schedule C
- short sales of stock
- of stock dividends
- Sales taxes
- Salvage value
- Same-sex marriage, recognition of
- Samoa
- SARs. See Stock appreciation rights
- Saver’s credit
- Saver’s Credit Based on AGI for 2017
- Savings Bond Maturity Dates
- Savings certificates
- Schedule 1
- Schedule A
- Schedule B
- Schedule C
- Schedule C-EZ
- Schedule D
- Schedule D Tax Worksheet
- Schedule E
- Schedule EIC
- Schedule F
- Schedule H
- Schedule J
- Schedule K-1
- Schedule Q
- Schedule R
- Schedule SE
- Scheduling, audit
- Scholarships
- Schools
- S corporations
- debt cancellation
- disposition of
- dividends from
- domestic production activities deduction for
- first-year expensing for
- grouping of business activities by
- rental real estate interests held by
- reporting stockholders’ income or loss
- on Schedule K-1
- Second homes. See also Vacation homes
- Second lowest cost silver plan (SLCSP)
- Section 1.448-2T
- Section 71
- Section 83
- Section 121
- Section 127 exclusion
- Section 179 deduction
- Section 197
- Section 215
- Section 263A
- Section 274(m)(2)
- Section 409A
- Section 444
- Section 453A
- Section 453 (l)
- Section 457(b) plans
- Section 457 plans
- Section 460
- Section 469(c)(7)(A)
- Section 475(f)
- Section 483
- Section 529 plans
- Section 1041
- Section 1045 rollover
- Section 1202 exclusion
- Section 1231 assets
- Section 1237
- Section 1244 stock
- Section 1245 property
- Section 1250
- Section 1274
- Section 1341
- Section 2005(d)(3)
- Securities. See also specific types
- as deductible contributions
- donation limit for appreciated
- holding periods for
- purchase of, with custodial accounts
- Treasury inflation-indexed
- worthless
- year-end sales of
- Securities Investor Protection Corporation (SIPC)
- Security arrangements
- Security deposits
- Self-certification, for 60-day IRA waiver
- Self-charged interest
- Self-charged management fees
- Self-created intangibles
- Self-directed IRAs
- Self-employed income. See also Home office
- accounting methods for
- business tax credits and
- deductions
- defined
- domestic production activities deduction
- earned income credit and
- expenses
- legal form of business and
- Medicare tax on
- and net operating losses
- reporting
- and reporting of payments/receipts to IRS
- on Schedule C
- tax reporting year for
- Self-Employed or Employee?
- Self-employed persons
- 78-week test for
- additional Medicare taxes
- Archer MSA premiums for
- business-vacation trips by
- determination of employees vs.
- health insurance premium deduction for
- housing costs of
- medical plans
- Archer MSAs
- deductible contributions
- distributions from
- health savings accounts
- overview of
- small business health tax credit and
- with coverage for spouses
- regular business and household employees of
- reporting of payments and receipts by
- reporting of T&E expenses by
- retirement plans
- Self-employment tax,
- above-the-line deduction for
- definition of self-employment income
- determination of employees vs. self-employed persons for
- for low-income/loss years
- for partners
- Schedule E and
- wages and
- Self-insured medical reimbursement plans
- Self-rental rule
- Self-support test
- Seller-financed sales
- Seller-paid points
- Sellers, repossession of property by
- Selling expenses
- Selling price
- Senior citizens. See also Social Security benefits
- elderly or disabled tax credit
- Medicare Part B and Part D premiums
- tax effects of continuing care facilities for
- tax rules favoring
- Separated couple
- Separate dwelling units, rented rooms vs.
- Separate household rule
- Separate liability relief
- Separate liability rules
- Separate residences, married couples with
- Separate returns
- American Opportunity credit and
- carryovers from
- community property rules and
- first-year expensing on
- itemized deductions for married couples with
- joint vs.
- for married dependents
- medical expenses
- Social Security benefits on
- standard deduction restriction
- student loan interest deduction and
- Separate structure, home office in
- Separation. See Legal separation
- SEPs. See Simplified employee pension plans
- Series E bonds
- Series EE bonds
- Series H bonds
- Series HH bonds
- Series I bonds
- Service Academy appointees
- Service income, NAE for
- Services
- discounts on
- donation of
- for no additional cost
- property obtained for
- as rental income
- Services performed test
- Settlement fees
- Settlements
- Severance pay
- Sex reassignment surgery
- Shared-equity financing agreements
- Shared responsibility tax
- Shares, fractional
- Short sales
- Short tax year
- Short-term gains
- Short-term losses
- Short-term obligations
- Short-term vacation home rentals
- Shrubs, damage to
- Sick leave
- Sickness, military service and
- Sick pay
- Sideline businesses
- Signatures
- Significant participation
- SIMPLE IRAs
- converting to Roth IRAs
- distributions from
- elective salary deferrals to
- eligibility for
- employer contributions
- rollovers to
- setting up
- withholdings for
- Simplified employee pension (SEP) plans
- basics of
- claiming deductions for
- converting to Roth IRAs
- deductible contributions to
- elective salary deferrals to
- qualifying for
- salary-reduction
- self-employed persons
- Singles penalty
- Skybox rentals
- Slot machine players
- Small business health care tax credit
- Small business stock
- Small cash transactions
- Small employer credit for retirement plan startup
- Small estates, portability election extension for
- Small tools, job expenses for
- Smoking cessation programs
- Social Security and Medicare (FICA) taxes
- for children
- dependent care credit and
- estimated tax payments and
- for household employees
- for former employees
- on Form W-2
- for S corporation stockholders
- for household employees
- for low income earners
- self-employment tax and
- on tips
- withholdings for
- withholdings on
- Social Security benefits
- computing taxable portion of
- disability
- earnings and tax on
- and IRA deductions
- legal costs for claiming
- lump-sum payment election
- net
- retirement benefits
- taxable types
- workers’ compensation and
- Social Security numbers (SSNs)
- for child’s tax return
- of dependents
- of employees
- for educational tax benefits
- for personal tax credits
- of spouse
- Software, computer
- Sole beneficiary(-ies)
- Source income, expatriation tax on
- Special allocations
- Special foods
- Special needs adoption
- Special needs beneficiaries
- Specific identification method
- Split-dollar insurance arrangements
- Sponsorship gifts
- Sports managers
- Sports players
- Spouse(s). See also Former spouses (ex-spouses)
- as active plan participant
- allocating tax liability between
- Archer MSA contributions for
- of Armed Forces personnel
- as students
- basis of property received from
- in combat zone
- death of
- disabled
- elderly or disabled tax credit for
- failure to file by
- gifts to
- health plan coverage for
- innocent spouse rules
- IRAs for
- legal fees of
- and lump-sum averaging
- lump-sum retirement distributions for
- medical expenses of
- noncitizen
- nonresident alien spouse election
- nonworking or low-earning
- personal exemptions for
- QJV filed by
- and RMD
- Social Security numbers for
- surviving
- suspicious tax reporting by
- tax-free exchanges of property between
- T&E expenses of
- transfer of U.S. savings bonds to
- transfers of IRAs to
- withholdings on wages paid to
- SSBIC, rollover to
- Standard deduction
- and state tax refunds
- basic
- for blind persons
- claiming
- for dependents
- itemized deduction vs.
- for persons over 65
- rules and limitations
- on separate returns
- Standard Deduction for Dependents in 2017
- Standard Deduction of 65 or Older or Blind
- Standard mileage rate
- Startup costs
- State bonuses, for Armed Forces personnel
- State government, donations to
- State Housing Finance Agency (State HFA)
- State law, treatment of home mortgage debt as nonrecourse financing under
- Statement of Person Claiming Refund Due a Deceased Taxpayer. See Form 1310
- State officials, expenses of
- State public safety officers, fallen
- State short-term disability payments
- State taxes
- for Armed Forces personnel
- deductions for
- on Form W-2
- income and refunds of
- refund offset for
- unemployment
- State unemployment tax
- Statute of limitations
- for additional taxes
- for disability determinations
- for gift valuation
- Statutory employees
- Stephen Beck Jr. Achieving a Better Life Experience Act
- Stock. See also specific types
- devaluation due to corporate misconduct
- divorce-related redemptions of
- donation of
- earmarking of stock lots
- held by broker in street name
- redemption of
- sales of stock dividends
- short sales
- stock rights of investors
- stripped coupon bonds and
- tax-free exchanges of
- theft losses
- wash sales for
- worthless securities
- Stock appreciation rights (SARs)
- Stock dividends
- Stockholders
- Stock lots
- Stock options. See also Incentive stock options (ISOs)
- Stock rights
- Stock splits
- Stock subscriptions, holding period for
- Storage of inventory, in home
- Straddle losses
- Straddles
- Straight-line depreciation
- of cars, trucks, and vans
- deductions for
- and MACRS rate
- for real estate
- Straight-Line Half-Year Convention
- Straight-Line Mid-Quarter Convention
- Streamlined determinations of equitable relief
- Strike benefits
- Stripped coupon bonds
- Stripped coupons, reporting OID for
- Stripped tax-exempt obligations
- Student loan cancellation
- Student loan interest
- Students
- Student test
- Subdivided land
- Subscriptions
- Substantially equal payments
- “Substantially identical” securities
- Substantial risk of forfeiture
- Sudden event test
- Supplemental unemployment benefits
- Supplements, nutritional
- Supplier-based intangibles
- Support
- Support personnel (Armed Forces)
- Support test for qualifying relatives
- Surrender, of life insurance policies
- Surviving spouses
- Surviving tenants
- Survivor annuities for spouses
- Suspended losses
- Suspended tax credits
- SUVs, depreciation on. See also Car and truck expenses
- Sweepstakes winnings
- Swimming pools
- Syndicated conservation easement promotions
T
- TAA benefits. See Trade Adjustment Assistance benefits
- Table of MACRS Depreciation Rates
- Tangible personal property
- Taxable income. See also Salary or wage income (compensation)
- Taxable Income Brackets for 2017
- Taxable income limit
- Taxable interest
- Taxable Premiums for Group-Term Insurance Coverage Over $50,000
- Taxable Social Security benefits
- Tax advice
- Tax assessments
- Tax attributes
- Tax benefits
- Tax brackets
- Tax Computation Worksheet
- Tax Court
- actual knowledge test in
- appeals to
- Tax credits. See also Personal tax credits; See also specific credits; See also specific types
- against AMT
- erroneous
- for gift tax
- for investors in mutual funds
- for investors in real estate
- for passive activities
- real estate allowance for
- refundable
- regular income tax liability and
- from regular tax
- for returned wages
- Tax deferral
- Taxes paid, allocating vehicle expenses for
- Tax-exempt bond funds
- Tax-exempt bonds
- Tax-exempt income, mutual fund
- Tax-exempt interest
- Tax-exempt obligations, debts for
- Tax-exempt organizations
- Tax-free distributions
- Tax-free exchanges of property
- basis of property received in
- between related parties
- between spouses and ex-spouses
- boot
- business property in
- closely-held corporations and
- exchanges of coins and bullion
- exchanges of insurance policies
- exchanges of stock in same corporation
- by investors in real estate
- joint ownership interests and
- like-kind property
- personal property held for investment
- QEAAs for reverse exchanges
- time limits and security arrangement for deferred exchanges
- Tax-free pay
- Tax-free rollovers (retirement plan)
- Tax-free rule of common stock
- Tax-free stock rights
- Tax Guide for Individuals With Income From U.S. Possessions. See IRS Publication 570
- Tax home
- Tax identification number
- Tax liability
- allocating, between spouses
- of children
- and child tax credit
- elderly or disabled tax credit and
- equitable relief for
- for farmers and fishermen
- from Foreign Earned Income Tax Worksheet
- from Tax Computation Worksheet
- and innocent spouse rules
- Lifetime Learning credit and
- mortgage interest credit and
- with net capital gain or qualified dividends
- saver’s credit and
- separate liability relief
- of surviving spouse
- taxable income and
- transfer of
- understatement of
- using Tax Table
- Tax matters partner (TMP)
- Taxpayer Guide to Identity Theft
- Taxpayer identification number (TIN)
- Tax payment deductions
- and assessments
- automobile license fees
- buying/selling real estate and
- deductible taxes
- foreign taxes
- real estate taxes
- and taxes as business expenses
- and tenants’ payment of taxes
- Tax payments
- Tax preference items
- Tax preparation costs
- Tax rates
- Tax Relief, Unemployment Insurance Reauthorization, and Job Creation Act of 2010
- Tax return preparation costs
- Tax returns
- children’s investment income on parents’
- copies of
- corrections to prior
- depreciation deductions on
- filing basics
- identifying care provider on
- inaccurate
- mailing
- name and social security number of spouse on
- recapture for alimony on
- reporting foreign income on
- Tax-sheltered annuities
- Tax-shelter farm activity
- Tax Table
- Tax treaties
- Tax year
- Teachers
- Teaching assistants
- TEFRA audit rules
- Telephones. See also Cell phones
- Temporary assignments
- Temporary property rental
- Tenancy by the entireties
- Tenancy in common
- Tenants
- Terminally ill persons
- Termite damage
- Terrorist attacks
- Terroristic action, death in
- Testamentary trusts
- Theft losses
- deductible
- in excess of income
- floors for personal-use property losses
- on Form 4864
- insurance reimbursements for
- nondeductible
- for property with personal and business use
- proving
- repairs and
- and Section 1231 assets
- Third homes, mortgage interest on
- Third parties
- Threshold conditions for divorced/separated parents
- Threshold conditions for equitable relief
- Thrift Savings Plan (TSP)
- Tickets
- Tie-breaker rules
- Time limits
- Time test for foreign earned income
- TIN. See See Taxpayer identification number
- Tips
- TIPS. See Treasury inflation-protected securities
- Title issues/disputes
- TMP. See Tax matters partner
- Token items
- “Too good to be true” test
- Top Hat plans. See Section 457(b) plans
- Total blindness
- Town government, donations to
- Trade Act (1974)
- Trade Adjustment Assistance (TAA) benefits
- Trade-ins
- Trademarks
- Trade names
- Traders
- Traditional IRAs
- active participation in
- contributions to
- converting Roth IRAs and
- distributions from
- inherited
- penalty for withdrawals before age 59½
- recharacterizations
- starting
- transfers between
- Trainees, exempt-person exception for
- Training exercises, Armed Forces
- Transfers
- of Coverdell ESA assets
- of employer plan benefits
- between IRAs
- of IRAs
- of mortgaged real estate
- of partnership interest
- of property
- Section 83
- separate liability relief and
- Transfers in trust
- Transfer taxes
- Transit passes
- Transportation benefits
- Transportation costs
- Transportation industry workers
- Travel
- as education expense
- to National Guard and Reserve meetings
- and payment extensions
- Travel allowance, on Form W-2
- Travel and entertainment expense deductions
- 50% limit on
- business gifts
- for business trips
- business-vacation trips
- commuting expenses
- for conventions
- entertainment costs
- meal costs
- proving
- record-keeping requirements
- reimbursements for
- reporting of
- rules for
- and tax home
- Travel expenses
- deductions for Armed Forces Reservists/National Guard members
- investment-related
- for job search
- medical expense deductions for
- for recreational purposes
- as rental deductions
- repayment of disallowed
- as work-related costs of education
- Travel restrictions, income from countries with
- Treasury bills
- Treasury Department
- TreasuryDirect accounts
- Treasury inflation-indexed securities
- Treasury inflation-protected securities (TIPS)
- Trees, damage to
- Trustees, waiver of commissions by
- Trusts. See also specific types
- additional Medicare taxes on
- basis of property received by
- charitable donations through
- deductible donations to
- dividends from
- gifts of income interests in
- gift tax and
- as IRA beneficiaries
- on Schedule K-1
- transfer of U.S. savings bonds to
- transfers of mortgaged property to
- TSP. See Thrift Savings Plan
- Tuition
- Two-year resale rule
- Two-year rule
U
- Unadjusted basis of property
- Unauthorized collection lawsuits
- Underpayments (tax)
- Underpriced award items
- Understanding Your Form W-2 for 2017 Wages and Tips
- Unearned commissions
- Unemployed persons
- Unemployment benefits
- Unemployment taxes
- dependent care credit and
- for housekeepers
- Unforeseen circumstances, sales due to
- Unified Estate and Gift Tax Schedule for 2017
- Uniform Lifetime Table
- Uniforms
- Uniform Transfers to Minors Act
- Union costs
- United States Estate and Generation-Skipping Transfer Tax Return. See Form 706
- Unmarried co-owners of home
- Unmarried head of household
- Unmarried joint tenants
- Unrecaptured Section 1250 gain
- Unrecaptured Section 1250 Gain Worksheet
- Unreimbursed expenses
- Unused tax credits
- Useful life
- Use-it-or-lose-it deadline
- Use tests
- U.S. Military Academy
- U.S. Olympic Committee
- U.S. savings bonds
- U.S. savings bond tuition plans
- U.S. Tax Guide for Aliens. See IRS Publication 519
V
- VA. See Veterans Administration
- Vacant land
- Vacant residences
- Vacation homes
- Vacations
- Vans, depreciation on. See also Car and truck expenses
- Van transportation
- Vehicle loans
- Vehicles. See also Automobiles
- business. See also Car and truck expenses
- charitable donations of
- Vesting
- Veterans
- Veterans Administration (VA)
- Virgin Islands
- VISTA volunteers
- Vitamins
- Voluntary conveyances
- Voluntary interest payments
- Volunteers
W
- W-2G
- Wage and Tax Statement. See Form W-2
- Wage income. See Salary or wage income (compensation)
- Waiver of Restrictions on Assessment and Collection of Deficiency in Tax and Acceptance of Overassessment. See Form 870
- Waivers
- Warrants
- Wash sales
- Weekends, business-vacation trips on
- Weight-reduction programs
- Wellness programs
- What’s New for 2018
- What You Need To Substantiate Your Donations
- Whistleblower awards
- Who Claims the Deduction for Real Estate Taxes?
- Widows or widowers. See Qualifying widows or widowers
- Wills, contesting
- Winnings
- Withdrawals
- from 401(k) plans
- of nondeductible IRA contributions
- premature
- by reservists
- from Roth IRAs, penalties on
- saver’s credit and
- Withholdings
- additional Medicare taxes and
- for Armed Forces personnel
- backup
- for children
- and child tax credit
- to cover prior tax underpayments
- estimated tax and
- FICA
- filing for refund of
- for Armed Forces personnel
- on Form W-2
- on gambling winnings
- on government payments
- for household employees
- for housekeepers
- on late-filed original returns
- on lump-sum distributions from retirement plans
- and retirement distributions
- for retirement plans
- on Social Security benefits
- on tips
- on wages
- Work camps
- Work clothes
- Workers abroad
- Workers’ compensation
- Workforce, amortization of
- Working condition fringe benefits
- Working interests, in oil and gas wells
- “Workouts,” mortgage loan
- Work-related costs of education
- Worthless securities
- Wrongful death actions
- Wrongful termination
Y
- Year-end benefits
- Year-end dividends
- Year-end donations
- Year-end purchases
- Year-end sales
- Year-end securities transactions
Z
- Zero coupon bond discount
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