INDEX

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
    • ownership/use tests and
  • 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

B

  • Backup withholdings
  • Bad debts
  • Balloon payment
  • Bank deposit losses
  • Bankruptcy
  • Bargain sales
  • Base amount
  • Basis
    • adjusted
    • and annual deduction ceiling
    • for contingent payment sales
    • for depreciation
    • for suspended tax credits
    • for mutual funds
    • overvaluing
    • for property
    • for stocks and bonds
    • for vehicles
  • BBA. See Bipartisan Budget Act of 2015
  • Beginning date, retirement income
  • Below-market-interest loans
  • Beneficiaries
    • basis of property for
    • death of
    • estates as
    • income from estates/trusts for
    • individual and non-individual as
    • IRA
    • life insurance proceeds for
    • pre-age 59½ penalty and
    • qualified tuition program
    • retirement income payments for
    • retirement plan distributions for
    • RMDs received by
    • rollovers by
    • special needs
    • surviving spouses as
  • Beneficiary’s Single Life Expectancy Table
  • Benefits. See specific types, e.g.: Fringe benefits
  • Benefit tickets
  • Bicycle commuting
  • Bingo games
  • Bipartisan Budget Act of 2015 (BBA)
  • Blind persons. See also Standard Deduction of 65 or Older or Blind
  • Blocked currency
  • Boats, charitable donations of
  • Bond premiums
  • Bonds. See also specific types
    • amortization and
    • cost basis of
    • discount on
    • interest on
    • partial principal payment on
    • sale of
    • of tax-exempt organizations
    • Treasury bills, notes and
  • Bonuses
  • Books, production costs of
  • Boot
  • Borrowed funds. See also Loans
  • Breast pumps
  • Bribes
  • Brokerage commissions
  • Building permit, failure to obtain
  • Buildings
  • Bullion
  • Burial companies, nonprofit
  • Business activities
  • Business associates, travel expenses of
  • Businesses, related
  • Business expenses
    • carryover of
    • clients’ expenses as
    • of home office
    • medical expenses as
    • of ministers
    • owed to related parties
    • of self-employed persons
    • taxes as
  • Business income. See also Self-employed income
  • Business interests
  • Business interruption insurance
  • Business lunches
  • Business premises test
  • Business property sales
    • corporate liquidation and
    • depreciable property
    • depreciation recaptured as ordinary income
    • disaster grants for losses on
    • involuntary conversions/tax-free exchanges and
    • property with personal and business use
    • proprietorships
    • recapture of first-year expensing for
    • Section 1231 assets
    • and trading in business equipment
  • Business tax credits
  • Business trips
    • “away from home” test for
    • business-vacation trips
    • local lodging costs for
    • spouse and dependents on
    • types of
  • Business use
    • allocating car and truck expenses to
    • allocating home office expenses to
    • personal use and
    • sale of property with
    • in separate area of dwelling
    • of vehicles
  • Business-vacation trips
  • Business vehicles
  • Buyers. See also First-time home-buyers
    • default by

C

  • Cab fare
  • Cafeteria plans
  • Calculators
  • Callable bonds
  • Calls
  • Camps, workers in
  • Canceled Debts, Foreclosures, Repossessions, and Abandonments. See IRS Publication 4681
  • Cancellation
    • of debt
    • of leases
  • 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

E

  • Earmarking
  • Earned commissions
  • Earned income
  • Earned income credit (EIC)
  • Earned Income Credit (EIC) Table
  • Earned income rule
  • Earnings
    • additional Medicare taxes on
    • dividends and
    • IRA contributions and
    • Section 409A plan defferals and
    • Social Security benefits and
  • Easements
  • Eating facilities, company
  • EATs. See Exchange accommodation titleholders
  • Educational benefits
  • Educational funding
  • Educational grants
  • Educational institutions
  • Educational tax benefits
    • Coverdell ESAs
    • deductions
    • Fullbright awards
    • qualified tuition programs
    • scholarships and grants
    • tuition reductions for college employees
    • U.S. savings bond tuition plans
    • work-related costs
  • Education assistance programs
  • Education-related deductions
  • Education savings accounts. See Coverdell Education Savings Accounts (Coverdell ESAs)
  • Educator expenses
  • EFTPS. See Electronic Federal Tax Payment System
  • EIC. See Earned income credit
  • Elderly or disabled tax credit
  • Electing out of installment sales
  • Electronically-tracked slot machine play
  • Electronic Federal Tax Payment System (EFTPS)
  • Electronic filing
  • Electronic payments
  • Embezzlement losses
  • Emergency distributions
  • Emotional distress
  • Employee achievement awards
  • Employee leave-sharing plans
  • Employee stock options
  • Employee stock purchase plans (ESPPs)
  • Employer contributions
  • Employer convenience test
  • Employer-financed adoption benefits
  • Employer-financed dependent care
  • Employer-financed housing costs
  • Employer identification number (EIN)
  • Employer-sponsored health coverage
  • Employment agency fees
  • Employment discrimination cases
  • Employment status
  • Employment tax
  • Empowerment zone property
  • Empowerment zone stock
  • Endowment policies
  • Entertainment costs
  • Entertainment facilities
  • Equipment trade-ins
  • Equitable owners, family members as
  • Equitable relief
  • Errors
  • ESAs. See Coverdell Education Savings Accounts (Coverdell ESAs)
  • Escrow
  • ESPPs. See Employee stock purchase plans
  • Estate plans
  • Estate(s)
    • as beneficiaries
    • dividends from
    • possible insolvency of
    • probate
    • prompt closing of
    • reporting beneficiaries’ income
    • on Schedule K-1
    • taking inventory of
  • Estate tax
  • Estimated tax payments
  • Estimated Tax Worksheet for 2015
  • ETFs, distributions from
  • Excess contributions
  • Excessive refund claims
    • penalty for
  • Exchange accommodation titleholders (EATs)
  • Exchange rates
  • Exchanges of property. See Tax-free exchanges of property
  • Exchange-traded funds
  • Exchange-traded stock
  • Exclusive and regular use test
  • Ex-dividend date
  • Executives, discriminatory plans for
  • Executors
  • Exemptions
  • Exempt-person exception
  • Exercise, of stock rights
  • Exercise programs
  • Expatriates
  • Expenses for Business Use of Your Home. See Form 8829
  • Expiration, stock rights
  • Ex-spouses. See Former spouses
  • Extensions

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 rollover
  • 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
    • athletic
    • benefit
  • 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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