INDEX

Symbols

  1. 0% capital gain rate
  2. 2% AGI floor
  3. 14-day/10% test
  4. 15% capital gain rate
  5. 28% capital gain rate
  6. 28% Rate Gain Worksheet
  7. 39-week test for employees
  8. 50% limit
    1. contributions to organizations with
    2. on entertainment costs
    3. on meal costs
    4. on T&E expense deductions
  9. 60-day rollover deadline
  10. 60% exclusion for empowerment zone business stock
  11. 78-week test for self-employed persons and partners
  12. 90% current year test
  13. 90-day letter. See Notice of Deficiency
  14. 120-day rollover period
  15. 183-day substantial presence test
  16. 401(k) plans
    1. corrective distributions from
    2. one-person
    3. Roth contributions to
    4. salary deferrals to
    5. saver’s credit and
    6. SIMPLE
    7. tax benefits
    8. withdrawals from
    9. withholdings for
  17. 403(b) plans
  18. 457 plans
  19. 2016 Standard Deduction

A

  1. Abandonments
  2. ABLE Account Contribution Information. See Form 5498-QA
  3. ABLE accounts. See Achieving a Better Life Experience accounts
  4. Abode test
  5. Absences
    1. ownership/use tests and
  6. Accelerated cost recovery system (ACRS). See also Modified ACRS (MACRS) depreciation
  7. Accelerated depreciation
  8. Accountable reimbursement plans
    1. about
    2. mileage allowance
    3. non-accountable plans and
    4. per diem allowance
  9. Accounting methods
  10. Accrual-basis accounting
  11. Achievement awards
  12. Achieving a Better Life Experience (ABLE) accounts
  13. Acknowledgment, of charitable contributions
  14. Acquisition debt
  15. Acquisition discounts
  16. Acquisition premiums
  17. Acquisitions. See also Home acquisition
  18. ACRS. See Accelerated cost recovery system (ACRS)
  19. Active participation
    1. in employer IRA plans
    2. rental real estate loss and
    3. test of
  20. Actual knowledge test
  21. Additional Medicare taxes
    1. on earnings
    2. on higher-income taxpayers
    3. and net investment income tax
  22. Additional taxes, IRS assessment of
  23. Additions, MACRS depreciation for
  24. Address
  25. Adjusted Basis of Home Sold
  26. Adjusted basis of property
  27. Adjusted gross income (AGI)
    1. 2% AGI floor
    2. claiming deductions from gross income
    3. deductible moving expenses
    4. elderly or disabled tax credit and
    5. figuring
  28. Administrative tasks, home office for
  29. Administrators of wills
  30. Adopted children, medical expenses of
  31. Adoption benefits
  32. Adoption credit
  33. ADS. See Alternative depreciation system
  34. Advance payments
  35. Advance rentals
  36. Advances, against commissions
  37. Advance valuation of art
  38. AFR. See Applicable federal rate
  39. AFSP. See Annual Filing Season Program
  40. After-tax retirement contributions, direct rollover of
  41. Age 30 duration rule
  42. Age 59½ (persons under)
  43. Age 65 (persons over)
  44. Age 70½ (persons over)
  45. Age test
  46. Aggregate treatment of activities
  47. AGI. See Adjusted gross income
  48. Agreements. See specific types
  49. Aides (school)
  50. Air Force Academy
  51. Airline Deregulation Act (1978)
  52. Airline pilots
  53. Airplanes
  54. Aliens. See Nonresident aliens; See Resident aliens
  55. Alimony
    1. 3rd year recapture for drops in
    2. cash payments of
    3. child support payments vs.
    4. death of payee-spouse and
    5. deduction for
    6. minimum payment period for
    7. payments
    8. taxable, as compensation
  56. Allowable Dependent Care Credit
  57. Alternative depreciation system (ADS)
  58. Alternative minimum tax (AMT)
    1. adjustments and preferences for
    2. avoiding
    3. depreciation
    4. on Form 6251
    5. and intangible drilling costs
    6. interest on tax-exempt securities and
    7. ISOs and
    8. kiddie tax and
    9. miscellaneous deductions
    10. for private activity bonds
    11. recovered deductions and
    12. state tax refunds and
    13. tax credit from regular tax
    14. tax credits against
    15. and tax rate
  59. Alternative Motor Vehicle credit
  60. Alternative trade adjustment assistance (ATAA) program
  61. Amended returns
  62. Amended U.S. Individual Income Tax Return. See Form 1040X
  63. American Opportunity credit
  64. Amortization
    1. of bond premium
    2. of computer software
    3. of intangible assets
    4. of loans from retirement plans
    5. of research and experimentation costs
    6. of start-up costs
  65. AMT. See Alternative minimum tax
  66. Annual contributions, to Roth IRAs
  67. Annual Filing Season Program (AFSP)
  68. Annualized Estimated Tax Worksheet
  69. Annualized income method
  70. Annualized rate
  71. Annuities
    1. employee cost of
    2. for employees of tax-exempt organizations and schools
    3. endorsement of annuity check for another annuity
    4. from endowment policies
    5. life expectancy tables for
    6. partial exchanges of contracts
    7. pre-age 59½ penalty
    8. reporting
    9. for surviving spouses
    10. taxable part of
    11. tax-sheltered
    12. withdrawals from retirement plans before start date of
    13. withholdings and
  72. Annulments
  73. Anti-churning restriction
  74. Apartment, cooperative. See Cooperative apartments
  75. Appeals
  76. Appliances, depreciation for
  77. Applicable federal rate (AFR)
  78. Appraisals
    1. deductions for
    2. for disaster relief
    3. of donated property
    4. fees for
    5. reasonable cause exception for relying on
    6. of rental property
  79. Appreciated financial positions
  80. Appreciated property
  81. Apps, mileage tracking
  82. Arbitrage transactions
  83. Archer Medical Savings Accounts (MSAs)
  84. Are Your Fringe Benefits Tax Free?
  85. Are Your Meals and Lodging Tax Free?
  86. Armed Forces Health Professions Scholarship and Financial Assistance Program
  87. Armed Forces personnel
    1. “away from home” test
    2. in combat zones
    3. in contingency operations
    4. deductions for
    5. as dependents
    6. differential wages of
    7. extensions for tax payment by new
    8. moving costs of
    9. overnight travel costs
    10. ownership and use test for
    11. refund claims by
    12. Reservists
    13. taxable pay and benefits
  88. Artists, expenses of
  89. Art objects
  90. Assessment (term)
  91. Assets. See also specific types
    1. estimating value of
    2. in service before 1987
    3. transfers of
  92. Assignments
  93. ATAA program. See Alternative trade adjustment assistance program
  94. Athletes, professional
  95. Athletic stadium tickets
  96. At-risk limits
  97. Attorneys
  98. Audits
  99. Authorization, for return processing discussions
  100. Authors, expenses of
  101. Automatic filing extensions
  102. Automobiles. See also Car and truck expenses
    1. charitable donations of
    2. damage to
    3. inclusion amount for leased
    4. license fees
    5. mileage allowance
    6. recapture of first-year expensing for
    7. tax credits for fuel cell and plug-in electric
  103. Auxiliary units
  104. Average cost method
  105. Average daily domestic production
  106. Avoiding tax
  107. Awards
  108. “Away from home” test

B

  1. Backup withholdings
  2. Bad debts
  3. Balloon payment
  4. Bank deposit losses
  5. Bankruptcy
  6. Bargain sales
  7. Basis
    1. adjusted
    2. and annual deduction ceiling
    3. for contingent payment sales
    4. for depreciation
    5. for suspended tax credits
    6. for mutual funds
    7. overvaluing
    8. for property
    9. for stocks and bonds
    10. for vehicles
  8. BBA. See Bipartisan Budget Act of 2015
  9. Beginning date, retirement income
  10. Below-market-interest loans
  11. Beneficiaries
    1. basis of property for
    2. death of
    3. estates as
    4. income from estates/trusts for
    5. individual and non-individual as
    6. IRA
    7. life insurance proceeds for
    8. pre-age 59½ penalty and
    9. retirement income payments for
    10. retirement plan distributions for
    11. RMDs received by
    12. rollovers by
    13. special needs
    14. surviving spouses as
  12. Beneficiary’s Single Life Expectancy Table
  13. Benefits. See specific types, e.g.: Fringe benefits
  14. Benefit tickets
  15. Bicycles costs
  16. Bingo games
  17. Bipartisan Budget Act of 2015 (BBA)
  18. Blind persons. See also Standard Deduction of 65 or Older or Blind
  19. Blocked currency
  20. Boats, charitable donations of
  21. Bond premiums
  22. Bonds. See also specific types
    1. amortization and
    2. cost basis of
    3. discount on
    4. interest on
    5. partial principal payment on
    6. sale of
    7. of tax-exempt organizations
    8. Treasury bills, notes and
  23. Bonuses
  24. Books, production costs of
  25. Boot
  26. Borrowed funds. See also Loans
  27. Breast pumps
  28. Bribes
  29. Brokerage commissions
  30. Building permit, failure to obtain
  31. Buildings
  32. Bullion
  33. Burial companies, nonprofit
  34. Business activities
  35. Business associates, travel expenses of
  36. Businesses, related
  37. Business expenses
    1. carryover of
    2. clients’ expenses as
    3. of home office
    4. medical expenses as
    5. of ministers
    6. owed to related parties
    7. of self-employed persons
    8. taxes as
  38. Business income. See also Self-employed income
  39. Business interests
  40. Business interruption insurance
  41. Business lunches
  42. Business premises test
  43. Business property sales
    1. corporate liquidation and
    2. depreciable property
    3. depreciation recaptured as ordinary income
    4. disaster grants for losses on
    5. involuntary conversions/tax-free exchanges and
    6. property with personal and business use
    7. proprietorships
    8. recapture of first-year expensing for
    9. Section 1231 assets
    10. and trading in business equipment
  44. Business tax credits
  45. Business trips
    1. “away from home” test for
    2. business-vacation trips
    3. local lodging costs for
    4. spouse and dependents on
    5. types of
  46. Business use
    1. allocating car and truck expenses to
    2. allocating home office expenses to
    3. personal use and
    4. sale of property with
    5. in separate area of dwelling
    6. of vehicles
  47. Business-vacation trips
  48. Business vehicles
  49. Bus transportation
  50. Buyers. See also First-time home-buyers
  51. default by

C

  1. Cab fare
  2. Cafeteria plans
  3. Calculators
  4. Callable bonds
  5. Calls
  6. Camps, workers in
  7. Canceled Debts, Foreclosures, Repossessions, and Abandonments. See IRS Publication 4681
  8. Cancellation
    1. of debt
    2. of leases
  9. Cannibis businesses
  10. Capital
  11. Capital assets
  12. Capital expenses
  13. Capital gains
    1. distribution of
    2. dividends and
    3. donation of property with
    4. on ETFs
    5. lump-sum distributions from retirement plans as
    6. ordinary income and
    7. on property sales
    8. regular income tax liability and
    9. on REITs
    10. on Section 1231 assets
    11. Section 1237 and
    12. short-term
  14. Capital improvements
  15. Capitalization
  16. Capital losses
    1. and amortizing premium
    2. carryover of
    3. on passive interests
    4. on personal-use assets
    5. on property sales
    6. short-term
  17. Car and truck expenses
    1. for business vehicles
    2. depreciation of cars, trucks, and vans
      1. annual ceilings
      2. MACRS rates
      3. after recovery period ends
      4. restrictions on
      5. straight-line method
      6. in year vehicle is disposed of
    3. as educational expenses
    4. expense allocations for
    5. standard mileage rate
    6. trade-ins of business vehicles
    7. of volunteer workers
  18. Care providers
  19. Carryback
    1. of foreign tax credit
    2. of net operating losses
  20. Carryforward
  21. Carryover
    1. of basis
    2. of business expenses
    3. of capital loss
    4. of foreign tax credit
    5. of losses over at-risk limits
    6. of net operating losses
    7. of excess contributions
    8. of excess donations
    9. of flexible spending account funds
    10. of mortgage interest credit
  22. Cash
    1. as boot
    2. charitable contributions of
    3. gifts of
    4. meal and lodging allowances
    5. small transactions in
    6. tax payments in
    7. wellness program rewards
  23. Cash-basis accounting
  24. Cash-basis investors
  25. Cash call
  26. Cashing out of annuities
  27. Casualty losses
    1. bank deposit losses
    2. damage to car
    3. damage to trees and shrubs
    4. disaster losses
    5. excess living costs paid by insurance
    6. in excess of income
    7. floors for personal-use property losses
    8. on Form 4864
    9. insurance reimbursements for
    10. nondeductible
    11. by property owners
    12. for property with personal and business use
    13. proving
    14. repairs and
    15. Section 1231 assets and
    16. sudden event test for
    17. timing of deduction for
  28. Ceilings
    1. charitable contributions
    2. deduction
    3. depreciation
  29. Cell phones
  30. Cemeteries
  31. Certificate of tax compliance
  32. Certified historic structures
  33. Character, of gains
  34. Charitable contribution deductions. See also Donated property
    1. benefits from contributions and
    2. business inventory and
    3. carryover for excess donations
    4. ceiling on contributions
    5. deductible contributions
    6. for donations through trusts
    7. election to reduce fair market value by appreciation
    8. for life insurance policies
    9. nondeductible contributions
    10. records for substantiating contributions
    11. for support of students in your home
    12. for unreimbursed expenses of volunteer workers
  35. Charitable organizations
  36. Charitable remainder trusts
  37. Charitable split-dollar insurance plans
  38. Charities
    1. acknowledgment from
    2. disclosure statement from
    3. IRAs and
    4. transfer of U.S. savings bonds to
  39. Chauffeur services
  40. Checking account fees
  41. Checklist of Taxes
  42. Child and dependent care credit
    1. credit percentage
    2. for disabled individuals
    3. figuring
    4. limits on eligible expenses
    5. qualifying for
  43. Childbirth classes
  44. Children
    1. alimony reductions and ages of
    2. claiming of American Opportunity credit by
    3. dependent care credit and age of
    4. educational benefits for employees’
    5. educational expenses paid by
    6. EIC for married
    7. filing returns for
    8. kiddie tax for multiple
    9. net investment income of
    10. QDRO distributions to
    11. Social Security benefits for
    12. U.S. savings bonds registered in names of
    13. wages paid by parents to
    14. withholdings on wages paid to
  45. Child support
  46. Child tax credit
  47. Child Tax Credit Worksheet
  48. Chronically ill persons
  49. Citizenship
  50. Citizen tests
  51. City government
  52. Civil disorders
  53. Cleaning, of work clothes/uniforms
  54. Clear business setting test
  55. Closely-held corporations
  56. Closing costs
  57. Closing of estate
  58. Clothing, charitable donation of
  59. Club dues
  60. Coaches
  61. Co-owners
  62. Coast Guard
  63. Coast Guard Academy
  64. COBRA coverage
  65. Code Section 274(m)(2)
  66. Code Section 280E
  67. Code Section 1031
  68. Coins, exchanges of
  69. Collectibles
  70. College employees
  71. Combat pay
  72. Combat-related injuries
  73. Combat zones
  74. Commercial annuities
  75. Commercial buildings
  76. Commissions
  77. Commodities, holding period for
  78. Common law
  79. Common stock, dividends on
  80. Community chest
  81. Community income
  82. Community property
  83. Commuting
  84. Company cars
  85. Company eating facilities
  86. Company planes
  87. Company stock
  88. Compensated Work Therapy (CWT) program
  89. Compensation. See Salary or wage income (compensation)
  90. Compensation-related loans
  91. Compulsory home leave
  92. Computers
  93. Computer software
  94. Condemnation
  95. Condemnation awards
  96. Condominiums
  97. Conservation contributions
  98. Conservation easements
  99. Consistency requirement
  100. Construction
  101. Constructive receipts
  102. Constructive sales of appreciated financial positions
  103. Constructive stock dividends
  104. Consumer debt
  105. Consumer interest
  106. Contingency operations
  107. Contingent fees
  108. Contingent payment sales
  109. Continuing care facilities
  110. Continuing coverage for group health plans
  111. Contract price
  112. Contracts, investment in
  113. Convenants, release of restrictive
  114. Convenience fee (credit cards)
  115. Convenience of employer test
  116. Conventions
  117. Conversion transactions
  118. Convertible bonds
  119. Convertible stock
  120. Cooperative apartments
    1. depreciation on
    2. gain/loss on sales of
    3. home mortgage interest on
    4. offices in
    5. ownership/use tests for
    6. “points” on
    7. real estate tax deduction for
  121. Co-owners
  122. Copiers
  123. Copyright costs
  124. Corporate bonds
  125. Corporate dividends
  126. Corporate mergers
  127. Corporations. See also S corporations
    1. closely-held
    2. organizational costs for
    3. personal service
  128. Corrections, tax return
  129. Cosmetic surgery
  130. Cost basis
  131. Cost depletion
  132. Co-tenants
  133. Counselors
  134. Covenant not to compete
  135. Coverdell Education Savings Accounts (Coverdell ESAs)
  136. Creative properties
  137. Credit
  138. Credit cards
  139. Creditors, property returned to
  140. Credits. See Tax credits
  141. Cruises
  142. Currency, blocked
  143. Custodial accounts
  144. Custodial parent
  145. Customer-based intangibles
  146. CWT program. See Compensated Work Therapy program

D

  1. Damages
  2. Day-before-birthday rule
  3. Day-care services
  4. Deadlines
    1. 60-day rollover
    2. Archer MSA contributions
    3. for combat zone personnel
    4. Coverdell ESA contribution
    5. donation acknowledgment
    6. for filing returns
    7. foreign earned income exclusion
    8. FSAs
    9. IRA contribution
    10. IRA recharacterizion
    11. IRA rollover
    12. qualified retirement plan set-up
    13. realized securities gains/losses
    14. separate liability relief
    15. SEP plan set-up
    16. SIMPLE IRA set-up
  5. Dealers
  6. Death
    1. of beneficiary
    2. in combat zone
    3. filing returns for decedents
    4. of IRA owner
    5. of passive interest owner
    6. of spouse
    7. transfers at
    8. in year of 65th birthday
  7. Death benefits
  8. Debt(s). See also specific types
    1. cancellation of. See Cancellation, of debt
    2. as deductible contributions
    3. home equity loan to pay
    4. property over $150,000 plus $5 million in debt
    5. restructuring of
    6. for tax-exempt obligations
    7. withholding of refunds to cover
  9. Decedent(s), See also Income in respect of a decedent (IRD)
  10. Declining balance method
  11. Decrees of support
  12. Deductible Medical Expenses
  13. Deductible Travel and Transportation Expenses
  14. Deducting Car and Truck Expenses
  15. Deduction phaseout rules
    1. for adoption credit
    2. for American Opportunity credit
    3. for mortgage insurance premiums
    4. IRA deductions and
    5. itemized deductions
    6. for Lifetime Learning credit
    7. and MAGI for Roth IRAs
    8. for married persons filing separately
    9. for maximum loss allowances
    10. for nonparticipant spouses
    11. for spouses filing jointly
    12. for student loan interest deduction
    13. for U.S. savings bond tuition programs
  16. Deductions. See also specific deductions; See also specific types
    1. of decedents
    2. erroneous
    3. for expenses of looking for a new business
    4. for Armed Forces personnel
    5. foreign earned income and
    6. from gross income
    7. of IRA contributions
    8. MAGI and limits on
    9. in net operating losses
    10. for professionals
    11. for qualified retirement plans
    12. for rental real estate income
    13. for returned wages
    14. for SEP plans
  17. Deduction Worksheet for Self-Employed
  18. Default
  19. Defense of Marriage Act (DOMA)
  20. Deferred compensation
  21. Deferred exchanges of property
  22. Deferred interest
  23. Deferred payment sales
  24. Deferred pay plans
  25. Deficiency. See also Notice of Deficiency
  26. Defined-benefit plans
  27. Defined-contribution plans
  28. Deliquent child support
  29. De minimis safe harbor
  30. De minimus foreign taxes
  31. De minimus fringe benefits
  32. Demolition
  33. Demonstration cars
  34. Departure permits
  35. Dependency status
  36. Dependent care assistance
  37. Dependent care benefits
  38. Dependent care credit
  39. Dependent care, employer-financed
  40. Dependent care expenses, allocating
  41. Dependent care FSAs
  42. Dependents
    1. blind
    2. citizen and resident tests for
    3. disabled
    4. filing tests for
    5. group-term life insurance for
    6. joint returns by
    7. medical expenses of
    8. parents as
    9. QDRO distributions to
    10. Social Security numbers for
    11. standard deduction for
    12. student loan interest deduction for
    13. as survivors of workers abroad
    14. T&E expenses of
    15. tuition/fees deduction and
  43. Depletion deduction
  44. Deposits
  45. Depreciable property
  46. Depreciation
    1. accelerated
    2. and allowance for standard mileage rate
    3. and business use of home
    4. of cars, trucks, and vans
    5. and conversion of home to rental property
    6. first-year expensing and
    7. of home office expenses
    8. like-kind exchange of property and
    9. of offices in cooperative apartments
    10. of property received as a gift
    11. recapture of
  47. Depreciation and Amortization. See Form 4562
  48. Depreciation deductions
    1. 150% rate election for
    2. and amortization
    3. for assets in service before 1987
    4. bonus depreciation
    5. computer software and
    6. demolition of buildings
    7. first-year expensing deduction
    8. for leasehold and retail improvements
    9. for listed property
    10. MACRS depreciation
    11. mid-quarter convention for
    12. property for
    13. real estate
    14. for straight-line depreciation
    15. on tax returns
  49. Destruction of home
  50. Diagnostic tests
  51. Differential wages
  52. Difficulty-of-care payments
  53. Direct deposit-refund option
  54. Directly related test
  55. Direct Pay!
  56. Direct rollovers
  57. Disability coverage
  58. Disability, determinations of
  59. Disability payments
  60. Disability pensions
  61. Disability retirement pay
  62. Disabled persons
    1. ABLE accounts for
    2. earned income credit for
    3. elderly or disabled tax credit for
    4. estimated tax penalty for
    5. impairment-related work expenses
    6. lifetime care of
    7. pre-age 59½ penalty for
    8. refund claims by
    9. schooling for
    10. special tax rules for
  63. Disallowance rule
  64. Disaster areas
  65. Disaster losses
  66. Disaster Relief Act
  67. Disaster relief payments
  68. Disclosure
  69. Discount bonds
  70. Discounts. See specific types
  71. Discriminatory plans
  72. Disposal
  73. Disposition, of interests
  74. Disputes
  75. Disqualified lump-sum distributions
  76. Disregard of IRS rules/regulations
  77. Distance test
  78. Distributions from ABLE Accounts. See Form 1099-QA
  79. Dividends
    1. capital gains rates for
    2. distribution not out of earnings
    3. of earnings
    4. from estates
    5. from ETFs
    6. as interest
    7. mutual-fund distributions and
    8. ordinary income and
    9. parents’ reporting of child’s
    10. from partnerships
    11. of profits
    12. in property
    13. real estate investment trust
    14. regular income tax liability and
    15. reinvestment of
    16. responsibility for reporting
    17. from S corporations
    18. from trusts
  80. Divorce. See also Former spouses (ex-spouses)
    1. alimony and
    2. amended returns and
    3. and child and dependent care credit
    4. community property rules and
    5. dependents’ medical costs
    6. and filing separate returns
    7. IRAs and
    8. and residence sales
    9. rollover of distribution received under
    10. stock redemptions and
  81. Doctors, malpractice insurance for
  82. DOMA. See Defense of Marriage Act
  83. Domestic partners
  84. Domestic production activities deduction
  85. Domiciles
  86. Donated property
    1. art objects
    2. bargain sales of appreciated property
    3. cars, motor vehicles, boats, and airplanes
    4. clothing
    5. easements as
    6. Form 8283 and
    7. free use of
    8. interests in real estate
    9. mortgaged realty
    10. penalty for substantial overvaluation of
    11. types
  87. Donations
    1. deductible
    2. to foreign charities
    3. for right to buy athletic stadium tickets
    4. of services
    5. through trusts
    6. year-end
  88. Donor-advised funds
  89. Drilling costs
  90. Drilling expense prepayments
  91. Drought damage
  92. Drought, livestock sales due to
  93. Drugs
  94. Drywall, Chinese corrosive
  95. Dual status aliens
  96. Due diligence requirement
  97. Dues

E

  1. Earmarking
  2. Earned commissions
  3. Earned income
  4. Earned income credit (EIC)
  5. Earned Income Credit (EIC) Table
  6. Earned income rule
  7. Earnings
    1. additional Medicare taxes on
    2. dividends and
    3. IRA contributions and
    4. Section 409A plan defferals and
    5. Social Security benefits and
  8. Easements
  9. Eating facilities, company
  10. EATs. See Exchange accommodation titleholders
  11. Educational benefits
  12. Educational funding
  13. Educational grants
  14. Educational tax benefits
    1. Coverdell ESAs
    2. deductions
    3. education tax credits
    4. Fullbright awards
    5. qualified tuition programs
    6. scholarships and grants
    7. tuition reductions for college employees
    8. U.S. savings bond tuition plans
    9. work-related costs
  15. Education assistance programs
  16. Education-related deductions
  17. Education savings accounts. See Coverdell Education Savings Accounts (Coverdell ESAs)
  18. Education tax credits
  19. Educator expenses
  20. EFTPS. See Electronic Federal Tax Payment System
  21. EIC. See Earned income credit
  22. Elderly or disabled tax credit
  23. Electing out of installment sales
  24. Electronically-tracked slot machine play
  25. Electronic Federal Tax Payment System (EFTPS)
  26. Electronic filing
  27. Electronic payments
  28. Embezzlement losses
  29. Emergency distributions
  30. Emotional distress
  31. Employee achievement awards
  32. Employee leave-sharing plans
  33. Employee stock options
  34. Employee stock purchase plans (ESPPs)
  35. Employer contributions
  36. Employer convenience test
  37. Employer-financed adoption benefits
  38. Employer-financed dependent care
  39. Employer-financed housing costs
  40. Employer identification number (EIN)
  41. Employer-sponsored health coverage
  42. Employment agency fees
  43. Employment discrimination cases
  44. Employment status
  45. Employment tax
  46. Empowerment zone stock
  47. Endowment policies
  48. Entertainment costs
  49. Entertainment facilities
  50. Equipment trade-ins
  51. Equitable owners, family members as
  52. Equitable relief
  53. Errors
  54. ESAs. See Coverdell Education Savings Accounts (Coverdell ESAs)
  55. Escrow
  56. ESPPs. See Employee stock purchase plans
  57. Estate plans
  58. Estate(s)
    1. as beneficiaries
    2. dividends from
    3. possible insolvency of
    4. probate
    5. prompt closing of
    6. reporting beneficiaries’ income
    7. on Schedule K-1
    8. taking inventory of
  59. Estate tax
  60. Estimated tax payments
  61. Estimated Tax Worksheet for 2015
  62. ETFs, distributions from
  63. Excess contributions
  64. Excessive refund claims
    1. penalty for
  65. Exchange accommodation titleholders (EATs)
  66. Exchange rates
  67. Exchanges of property. See Tax-free exchanges of property
  68. Exchange-traded funds
  69. Exchange-traded stock
  70. Exclusive and regular use test
  71. Ex-dividend date
  72. Executives, discriminatory plans for
  73. Executors
  74. Exemptions
  75. Exempt-person exception
  76. Exercise, of stock rights
  77. Exercise programs
  78. Expatriates
  79. Expenses for Business Use of Your Home. See Form 8829
  80. Expiration, stock rights
  81. Ex-spouses. See Former spouses
  82. Extensions

F

  1. Faculty lodging
  2. Fair market rent
  3. Fair market value
  4. Fake injury claims
  5. False Claims Act
  6. Family and Medical Leave Act (FMLA)
  7. Family income riders
  8. Family members, as equitable owners in home
  9. Farmers
    1. debt cancellation
    2. depreciation of property
    3. estimated tax payments for
    4. estimated tax penalty for
    5. installment method for
    6. installment payments by
    7. involuntary conversions
    8. regular income tax liability for
    9. remainder interest for
    10. retired, and material participation
    11. Schedule F for
    12. self-employment tax for
  10. Farm optional method (self-employment tax)
  11. FAVR. See Fixed and variable rate allowance
  12. Fax machines
  13. FBAR. See TD F 90-22.1
  14. Federal crime investigators
  15. Federal False Claims Act
  16. Federally guaranteed obligations
  17. Federal public safety officers
  18. Federal subsidy, residence sales and
  19. Federal tax withholdings, on Form W-2
  20. Federal unemployment (FUTA) taxes
  21. Fiduciary(-ies)
  22. FIFO method. See First-in, first-out method
  23. Figuring Your Taxable Benefits
  24. Filing returns
    1. address for
    2. applying for extensions
    3. basics
    4. for children
    5. deadlines for
    6. getting refunds
    7. for gift tax
    8. identity theft and
    9. interest on underpayments
    10. notifying IRS of address changes
    11. paying taxes due
    12. penalties for late filing and payments
    13. preparation for
    14. recordkeeping for
    15. situations requiring
  25. Filing status
    1. determining
    2. and expatriation tax
    3. and filing returns for children
    4. and filing returns for decedents
    5. and filing returns for an incompetent person
    6. head of household
    7. joint returns
      1. community property rules
      2. and death of spouse in 2016
      3. equitable relief on
      4. filing
      5. filing separate returns vs.
      6. innocent spouse rules
      7. nonresident alien spouse election
      8. separate liability relief for former spouses
    8. nonresident aliens
    9. qualifying widow or widower
    10. resident aliens
    11. separate returns
    12. tax rates based on
  26. Final maturity, savings bond
  27. Final returns
  28. Financial Crimes Enforcement Network
  29. Financial institutions, insolvent
  30. Financial transactions, sophisticated
  31. FinCEN Report 114
  32. Fines
  33. Fire department
  34. First-in, first-out (FIFO) method
  35. First-time home-buyers
  36. First-year elections
  37. First-year expensing
  38. Fiscal year
  39. Fishermen
  40. Fishing trips
  41. Five-year holding test
  42. Fixed and variable rate allowance (FAVR)
  43. Fixed operating costs, car/truck
  44. Flat price
  45. Fleet vehicles
  46. Flexible spending arrangements (FSAs)
  47. FMLA. See Family and Medical Leave Act
  48. Foods, special
  49. Foreclosures
  50. Foreign accounts
  51. Foreign charity(-ies)
  52. Foreign children, adopting
  53. Foreign countries, real estate exchanges
  54. Foreign cruises
  55. Foreign earned income
  56. Foreign earned income exclusion
  57. Foreign Earned Income Tax Worksheet
  58. Foreign financial assets
  59. Foreign governments
  60. Foreign residence test
  61. Foreign Service
  62. Foreign tax credit
  63. Foreign taxes
  64. Forfeitures
  65. Forgiveness, student loan
  66. Form 656
  67. Form 656-L
  68. Form 673
  69. Form 843
  70. Form 870
  71. Form 911
  72. Form 941
  73. Form 944
  74. Form 982
  75. Form 1040. See also Specific schedules
    1. 409A plan deferrals on
    2. accrued interest on
    3. adjusted gross income on
    4. adoption credit on
    5. AGI floor and
    6. alimony deduction on
    7. amortized premium on
    8. AMT liability on
    9. annuity payments on
    10. Archer MSAs on
    11. at-risk losses on
    12. bank deposit losses on
    13. bond redemption or retirement on
    14. capital losses and carryovers
    15. charitable contributions on
    16. child and dependent care credit on
    17. child tax credit on
    18. community property on
    19. compensation on
    20. dealer sales on
    21. death in combat zone and
    22. deductions on
    23. dividends on
    24. domestic production activities deduction on
    25. dual tax status on
    26. early withdrawal of CD on
    27. education expense deduction on
    28. EIC on
    29. employer stock/securities distributions on
    30. excess withholdings on
    31. farm/fishing income on
    32. FICA taxes on
    33. filing
    34. first-time homebuyer credit on
    35. foreclosures and voluntary conveyances on
    36. foreign earned income on
    37. forfeited interest on
    38. Form 2439 and
    39. Form 4797 and
    40. Form 8889 and
    41. gain or loss from residence sales on
    42. gambling winnings
    43. general business credit on
    44. health coverage credit on
    45. health insurance premium deduction on
    46. household employment on
    47. income from hobbies on
    48. income on
    49. for incompetent person
    50. intangible drilling costs on
    51. interest on
    52. IRA loss on
    53. itemizing on
    54. “kiddie tax” on
    55. loss deductions on
    56. lottery and sweepstakes winnings
    57. mandatory IRA dsitributions on
    58. medical expenses and
    59. mortgage interest credit on
    60. mutual-fund distributions on
    61. net capital gains on
    62. net operating losses on
    63. nondeductible IRA contributions on
    64. penalty for early withdrawal on
    65. for performing artists
    66. property donations on
    67. qualified charitable distribution on
    68. recapture tax on
    69. refunds and
    70. rental real estate and
    71. for reservists
    72. retirement plans and
    73. return processing problems on
    74. royalty income on
    75. Schedule A
    76. Schedule B
    77. Schedule C
    78. Schedule D
    79. Schedule E
    80. Schedule SE
    81. self-employed income on
    82. self-employment tax and
    83. Social Security and Medicare taxes on
    84. standard deduction on
    85. student loan interest deduction on
    86. substitute payments on
    87. tax-exempt bond funds on
    88. tax-exempt interest on
    89. tips on
    90. tuition and fees deduction on
    91. unemployment benefits on
    92. wage repayments on
  76. Form 1040A
    1. allocated tips and
    2. AMT on
    3. annuity payments on
    4. child and dependent care credit on
    5. child tax credit on
    6. compensation on
    7. death in combat zone and
    8. deductions on
    9. dividends on
    10. EIC on
    11. employer stock/securities distributions on
    12. excess withholdings on
    13. filing
    14. interest on
    15. IRA contributions on
    16. “kiddie tax” on
    17. mutual-fund distributions on
    18. qualified charitable distribution on
    19. refunds and
    20. retirement plans and
    21. return processing problems on
    22. standard deduction on
    23. student loan interest deduction on
    24. taxable income on
    25. tax-exempt bond funds on
    26. tips on
    27. unemployment benefits on
  77. Form 1040-C
  78. Form 1040-ES
  79. Form 1040EZ
    1. allocated tips and
    2. child’s dividends/interest on
    3. compensation on
    4. death in combat zone
    5. excess withholdings and
    6. filing
    7. interest on
    8. mutual fund distributions and
    9. refunds and
    10. reporting tips on
    11. return processing problems on
    12. standard deduction on
    13. unemployment benefits on
  80. Form 1040NR
  81. Form 1040NR-EZ
  82. Form 1040-V
  83. Form 1040X
  84. Form 1041
  85. Form 1041-ES
  86. Form 1045
  87. Form 1065
  88. Form 1095-A
  89. Form 1096
  90. Form 1098
  91. Form 1098-C
  92. Form 1098-E
  93. Form 1098-T
  94. Form 1099
  95. Form 1099-A
  96. Form 1099-B
  97. Form 1099-C
  98. Form 1099-DIV
  99. Form 1099-G
  100. Form 1099-INT
  101. Form 1099-K
  102. Form 1099-LTC
  103. Form 1099-MISC
  104. Form 1099-OID
  105. Form 1099-Q
  106. Form 1099-QA
  107. Form 1099-R
  108. Form 1099-S
  109. Form 1116
  110. Form 1120-S
  111. Form 1128
  112. Form 1310
  113. Form 2063
  114. Form 2106
  115. Form 2106-EZ
  116. Form 2120
  117. Form 2210
  118. Form 2210-F
  119. Form 2350
  120. Form 2439
  121. Form 2441
  122. Form 2555
  123. Form 2555-EZ
  124. Form 2848
  125. Form 3115
  126. Form 3468
  127. Form 3800
  128. Form 3903
  129. Form 3921
  130. Form 4070
  131. Form 4136
  132. Form 4137
  133. Form 4506
  134. Form 4506-T
  135. Form 4562
  136. Form 4563
  137. Form 4684
  138. Form 4797
  139. Form 4810
  140. Form 4835
  141. Form 4864
  142. Form 4868
  143. Form 4952
  144. Form 4972
  145. Form 5213
  146. Form 5304-SIMPLE
  147. Form 5305
  148. Form 5305-A
  149. Form 5305-SEP
  150. Form 5305-SIMPLE
  151. Form 5329
  152. Form 5330
  153. Form 5405
  154. Form 5498
  155. Form 5498-QA
  156. Form 5498-SA
  157. Form 5500
  158. Form 5500-EZ
  159. Form 5500-SF
  160. Form 5695
  161. Form 5754
  162. Form 5884
  163. Form 6198
  164. Form 6251
  165. Form 6252
  166. Form 6765
  167. Form 8275
  168. Form 8275-R
  169. Form 8282
  170. Form 8283
  171. Form 8283-V
  172. Form 8308
  173. Form 8332
  174. Form 8379
  175. Form 8396
  176. Form 8453
  177. Form 8582
  178. Form 8582-CR
  179. Form 8586
  180. Form 8594
  181. Form 8606
  182. Form 8609
  183. Form 8609-A
  184. Form 8615
  185. Form 8716
  186. Form 8752
  187. Form 8801
  188. Form 8810
  189. Form 8812
  190. Form 8814
  191. Form 8815
  192. Form 8820
  193. Form 8822
  194. Form 8824
  195. Form 8826
  196. Form 8828
  197. Form 8829
  198. Form 8832
  199. Form 8835
  200. Form 8839
  201. Form 8843
  202. Form 8844
  203. Form 8845
  204. Form 8846
  205. Form 8847
  206. Form 8853
  207. Form 8854
  208. Form 8857
  209. Form 8860
  210. Form 8862
  211. Form 8863
  212. Form 8864
  213. Form 8867
  214. Form 8874
  215. Form 8880
  216. Form 8881
  217. Form 8882
  218. Form 8885
  219. Form 8886
  220. Form 8888
  221. Form 8889
  222. Form 8896
  223. Form 8898
  224. Form 8899
  225. Form 8900
  226. Form 8903
  227. Form 8906
  228. Form 8907
  229. Form 8908
  230. Form 8910
  231. Form 8911
  232. Form 8917
  233. Form 8923
  234. Form 8932
  235. Form 8936
  236. Form 8938
  237. Form 8939
  238. Form 8941
  239. Form 8949
  240. Form 8958
  241. Form 8959
  242. Form 8960
  243. Form 8962
  244. Form 8971
  245. Form 9465
  246. Form 12203
  247. Form 14039
  248. Former employees
  249. Former spouses (ex-spouses)
    1. basis of property received from
    2. lump-sum distributions from retirement plans to
    3. retirement income distributions for
    4. separate liability relief for
    5. tax-free exchanges of property between
    6. transfer of installment notes to
  250. Form I-9
  251. Form RRB-1099
  252. Forms 1099
  253. Form SS-4
  254. Form SS-5
  255. Form SSA-1099
  256. Form TD F 90-22.56
  257. Form W-2
    1. 409A plan deferrals on
    2. active particpation status on
    3. adoption benefits on
    4. Archer MSA contributions on
    5. automobile benefits on
    6. combat pay on
    7. and death in combat zone
    8. dependent care assistance on
    9. disability coverage premiums on
    10. domestic production activities deduction and
    11. employee achievement awards
    12. employer reimbursements for dependent care on
    13. FICA taxes on
    14. filing returns
    15. foreign earned income on
    16. Form 1099 and
    17. FSA contributions on
    18. gain or loss from residence sales on
    19. grants on
    20. health insurance premiums on
    21. for household employees
    22. life insurance premiums on
    23. lodging on
    24. name and SSN on
    25. non-accountable plans reimbursements on
    26. nonstatutory stock options on
    27. payroll deduction contributions on
    28. per diem allowance on
    29. retirement plan box on
    30. salary or wage income (compensation) on
    31. salary-reduction contributions on
    32. SEP contributions on
    33. of statutory employees
    34. transcripts of
    35. Understanding Your Form W-2 for 2016 Wages and Tips
  258. Form W-2G
  259. Form W-2P
  260. Form W-3
  261. Form W-4
  262. Form W-4P
  263. Form W-4S
  264. Form W-4V
  265. Form W-7
  266. Form W-7A
  267. Form W-9
  268. Form W-10
  269. Fortune tellers
  270. Foster care payments
  271. Foundations
  272. Founder’s fee
  273. Fractional interest
  274. Fractional Rate Worksheet for Self-Employed
  275. Fractional shares
  276. Fractional Worksheet for Self-Employed
  277. Franchises
  278. Fraternal organizations
  279. Fraud
  280. Freelance work
  281. Free use of property
  282. Fringe benefits
    1. adoption benefits
    2. cafeteria plans
    3. company services at no cost
    4. de minimus
    5. dependent care assistance
    6. discounts on products or services
    7. education assistance programs
    8. employee achievement awards
    9. employer-furnished meals and lodging
    10. employer-provided retirement advice
    11. excluded from taxable wages
    12. flexible spending arrangements
    13. foreign earned income from
    14. on Form W-2
    15. group-term life insurance premiums
    16. health and accident plans
    17. minister’s housing or housing allowance
    18. transportation benefits
    19. working condition
  283. Frivolous court action
  284. Frivolous tax returns
  285. Frozen accounts
  286. FSAs. See Flexible spending arrangements
  287. Fuel cell vehicles
  288. Fuel-related tax credits
  289. Fullbright awards
  290. Full reporting method
  291. Fully-tax free exchanges of property
  292. Furniture, depreciation of
  293. Futures contracts

G

  1. Gain (or Loss), Exclusion, and Taxable Gain
  2. Gain(s). See also Capital gains
    1. character of
    2. deadlines for realizing
    3. on foreclosures
    4. on futures contracts
    5. on ISOs
    6. nonqualified use of residences and
    7. on property sales
    8. recognized
    9. on repossessions
    10. on residence sales
    11. on short sales of real estate
    12. on stock
    13. traders’ reporting of
    14. unrecaptured Section 1250
  3. Gambling winnings
  4. Gasoline taxes
  5. Gas percentage depletion
  6. Gas wells
  7. GDS. See General Depreciation System
  8. General business credit
  9. General Depreciation System (GDS)
  10. Generally related test
  11. General sales taxes
  12. Generation-skipping transfer (GST) tax
  13. Gift loans
  14. Gifts
    1. annual exclusion on
    2. of appreciated value
    3. as income
    4. basis for property received as
    5. of depreciable business property
    6. from employers
    7. of income interests in trust
    8. of installment notes
    9. losses on residence sales acquired as
    10. mutual fund shares as
    11. of passive interests
    12. sponsorship
    13. strike benefits as
    14. taxable
    15. unadjusted basis of property recieved as
    16. U.S. savings bonds as
  15. Gift tax
  16. Going-concern value
  17. Golden parachute arrangements
  18. Goodwill
  19. Goodwill entertainment
  20. Government employees
  21. Government payments, withholdings on
  22. Government services, assessments for
  23. Grace period, for FSA fund use
  24. Graduate assistants
  25. Graduated payment mortgages
  26. Grantor trusts
  27. Green card
  28. Groceries, employer-furnished
  29. Gross income
  30. Gross profit
  31. Gross receipts
  32. Ground rents
  33. Group-term life insurance
  34. GST tax. See Generation-skipping transfer tax
  35. Guam
  36. Guaranteed salaries
  37. Guardians, returns by
  38. Gulf Opportunity Zone

H

  1. Half-year convention (MACRS depreciation)
  2. Hardest Hit Fund
  3. Hardship distributions
  4. Hardship waiver, of penalty
  5. HCTC. See Health coverage tax credit
  6. HDHPs. See High deductible health plans
  7. Head of household
  8. Health and accident plans
  9. Health care premium tax credit
  10. Health coverage tax credit (HCTC)
  11. Health flexible spending arrangements (HFSAs)
  12. Health Insurance Marketplace
  13. Health insurance premiums
  14. Health problems, residence sales due to
  15. Health reimbursement arrangements (HRAs)
  16. Health savings accounts (HSAs)
    1. deductible contributions to
    2. distributions from
    3. employer contributions to
  17. Heavy trucks, depreciation on. See also Car and truck expenses
  18. Heirs, reporting property values to
  19. Herbal supplements
  20. HFSAs. See Health flexible spending arrangements
  21. High-deductible health plans (HDHPs)
  22. Higher education expenses
  23. Higher-income taxpayers
    1. additional Medicare taxes for
    2. deductions for
  24. Highly compensated employees
  25. Historic structures
  26. Hobbies
  27. Hobby losses
  28. Holding periods
  29. Holidays, business-vacation trips over
  30. Holocaust restitution payments
  31. Home. See also Tax home; See also Vacation homes
    1. adjusted basis for
    2. converting, to rental property
    3. distributions for acquisition of
    4. donation of
    5. gain on sale of
    6. maintenance of home test
    7. remainder interest in
    8. support of students in
  32. Home acquisition loans
  33. Home construction loans
  34. Home entertaining
  35. Home equity debt
  36. Home improvement loans
  37. Home improvements
  38. Home mortgage interest. See also Mortgage interest deduction
    1. for condominiums
    2. for cooperative apartments
    3. as expense
    4. home acquisition loans
    5. home construction loans
    6. home equity loans
    7. home improvement loans
    8. interest on refinanced loans
    9. payment rules
    10. records of
    11. from retirement plan loans
  39. Home office
    1. allocation of expenses
    2. business income and
    3. deduction for
    4. depreciation of
    5. incidental personal use of
    6. of investors
    7. job expenses for
    8. in principal residence
    9. sideline business
  40. Homeowner’s association
  41. Hospitalization
  42. Household employees
  43. Household employment taxes
  44. Household income
  45. Household items, casualty loss of
  46. Household requirement (EIC)
  47. Housekeepers
  48. Housing allowance, minister’s
  49. Housing costs, foreign earned income and
  50. HRAs. See Health reimbursement arrangements
  51. HSAs. See Health savings accounts
  52. HUD-1 (Uniform Settlement Statement) form
  53. Hunting trips

I

  1. Identity Protection Personal Identification Number (IP PIN)
  2. Identity theft
  3. Identity Theft Affidavit. See Form 14039
  4. Illnesses, job-related
  5. Impairment-related work expenses
  6. Improvements
    1. adjusted basis and
    2. allocation of basis and
    3. to business vehicles
    4. home improvement loans
    5. leasehold
    6. MACRS depreciation for
    7. to principal residence
    8. on real estate after 1986
    9. to rental property
    10. repair vs.
    11. by tenants
    12. to restaurants
    13. to retail property
  7. Imputed interest
  8. Imputed interest rules
  9. Inaccurate returns
  10. Incapacitated homeowners
  11. Incarceration, wrongful
  12. Incentive stock options (ISOs)
  13. Income. See also specific types, e.g.: Partnership income
    1. casualty/theft losses and
    2. debt cancellation and
    3. from estates
    4. first-year expensing and
    5. foster care payments
    6. gambling winnings and losses
    7. gifts and inheritances
    8. household
    9. jury duty fees
    10. legal damages
    11. from life insurance policies
    12. lottery and sweepstakes winnings
    13. on market discount bonds
    14. prizes and awards as
    15. recovered tax deductions and
    16. refunds of state and local income tax
    17. regular income tax liability and
    18. for S corporations
    19. taxable
    20. from trusts
    21. tuition and fees deduction and
  14. Income in respect of a decedent (IRD)
  15. Income interests in trust, gifts of
  16. Income tests (EIC)
  17. Incompetent persons
  18. Independent contractors
  19. Indian tribal government
  20. Individual responsibility penalty
  21. Individual retirement accounts (IRAs). See also specific types, e.g.: Roth IRAs
    1. combat pay and
    2. fees of
    3. records of contributions
    4. replacement shares and
    5. self-directed
    6. Social Security benefits and
    7. transfers to HSAs from
    8. withholdings on distributions
  22. Individual taxpayer identification number (ITIN)
  23. Infant formula
  24. Information base, amortizing
  25. Inheritances
    1. basis of redeemed shares
    2. depreciable business properties
    3. holding periods for
    4. HSAs in
    5. income from
    6. residences acquired as
    7. traditional IRAs as
    8. unadjusted basis of property
  26. Initiation fees, union
  27. Injuries
  28. Innocent spouse rules
  29. Insolvency
  30. Insolvent financial institutions
  31. Installment payments
  32. Installment sales
    1. depreciable property
    2. dispositions of notes
    3. electing out of
    4. first-year expensing and
    5. for investors in real estate
    6. passive interests
    7. to relatives
    8. repossessions and
    9. Section 1231 assets
    10. tax advantage of
  33. Instructors
  34. Insurance. See also specific types
    1. chronically/terminally ill persons use of
    2. excess living costs paid by
    3. premiums for
    4. proceeds from, as rental income
    5. reimbursements from
    6. tax-free exchanges of
  35. Intangible assets
  36. Intangible drilling costs
  37. Intangible property
  38. Intellectual property
  39. Intelligence officers
  40. Interest. See also specific types
    1. abatement of
    2. on back taxes
    3. on bonds
    4. on business tax deficiency
    5. on deferred payment sales
    6. dividends and
    7. on escrow accounts
    8. estate tax paid on
    9. on frozen accounts
    10. for late payments
    11. on marital property settlements
    12. on penalties
    13. premature withdrawal and
    14. on refunds
    15. rental property and
    16. on savings bonds
    17. on seller-financed sales
    18. state and city interest on bonds
    19. on taxes owed by reservists
    20. on tax-exempt securities
    21. on tax returns
    22. on tax underpayments
    23. timing of reporting of
    24. on U.S. savings bonds
    25. for U.S. savings bond tuition programs
    26. on vehicle loans
  41. Interest expense deductions. See also Home mortgage interest; See also Investment interest
    1. deferral of
    2. home construction loans
    3. limitation on
    4. passive activity and
    5. “points”
    6. prepaid interest
    7. for sales of subdivided land
    8. time period for claiming
  42. Interest income
  43. Interest payment dates
  44. Interest tax
  45. Inter vivos trusts
  46. Inventory
  47. Investment
    1. in collectibles
    2. personal property held for
  48. Investment expenses, deductible
  49. Investment income. See also “Kiddie tax”
  50. Investment interest
  51. Investment in the contract
  52. Investment losses
  53. Investors
    1. cash-basis
    2. computers used by
    3. overcoming status of
  54. Investors in mutual funds
  55. Investors in real estate
    1. abandonments
    2. cancellation of leases for
    3. foreclosure on non-purchase money mortgages
    4. foreclosure sales to third parties
    5. granting of easements for
    6. mortgage debt restructuring by
    7. property returned to creditors by
    8. sales of options for
    9. sales of subdivided land by
    10. self-employment income of
    11. seller’s repossession after buyer’s default and
    12. tax credits for
    13. tax-free exchanges by
    14. timing of real property sales by
    15. transfers of mortgaged real estate by
    16. types of ventures for
  56. Investors in securities
    1. bonds
    2. constructive sales of appreciated financial positions by
    3. home office use by
    4. options
    5. stock
    6. tax treatment of dealers vs.
    7. traders
  57. Involuntary conversions
    1. basis of property acquired with proceeds of
    2. of business property
    3. casualties as cause of
    4. deferring gain from
    5. election to defer gain for
    6. holding periods for
    7. qualifying types of
    8. recapture for
    9. replacement property for
    10. special assessments and severance damages for
  58. IP PIN. See Identity Protection Personal Identification Number
  59. IRAs. See Individual retirement accounts
  60. IRD. See Income in respect of a decedent
  61. IRS
    1. advance valuation of art from
    2. audit extensions for
    3. denial of earned income credit by
    4. figuring of estimated tax penalty by
    5. levies by
    6. meal allowance of
    7. notifying, of address changes
    8. notifying, of related party transfers
    9. questioning of self-certification by
    10. regrouping of activities by
    11. release of lien by
    12. reporting of basis for redeemed shares to
    13. reporting payments and receipts of self-employed persons
    14. review of Form W-4 by
    15. seizure of IRA by
    16. unauthorized collection lawsuits against
    17. waiver of estimated tax penalty by
    18. withholding of refunds by
  62. IRS Fact Sheet 2016-3
  63. IRS Publication 3
  64. IRS Publication 54
  65. IRS Publication 78
  66. IRS Publication 463
  67. IRS Publication 502
  68. IRS Publication 505
  69. IRS Publication 514
  70. IRS Publication 519
  71. IRS Publication 534
  72. IRS Publication 535
  73. IRS Publication 536
  74. IRS Publication 538
  75. IRS Publication 544
  76. IRS Publication 550
  77. IRS Publication 570
  78. IRS Publication 590
  79. IRS Publication 901
  80. IRS Publication 915
  81. IRS Publication 926
  82. IRS Publication 939
  83. IRS Publication 946
  84. IRS Publication 972
  85. IRS Publication 1212
  86. IRS Publication 1546
  87. IRS Publication 4524
  88. IRS Publication 4681
  89. IRS Publication 4895
  90. IRS regulations
  91. IRS regulation Section 15A.453-1(c)
  92. IRS Tax Table
  93. ISOs. See Incentive stock options
  94. Itemized deductions. See also specific deductions
  95. Itemized Deductions and the Standard Deduction for 2016
  96. ITIN. See Individual taxpayer identification number

J

  1. January 1, 1936 (persons born after)
  2. January 2, 1936 (persons born before)
  3. Job changes
  4. Job expenses
    1. cell phones, calculators, copiers, and fax machines
    2. computers bought for work
    3. dues and subscriptions
    4. employee’s home office
    5. expenses of looking for a new job
    6. impairment-related
    7. local transportation costs
    8. not subject to 2% AGI floor
    9. small tools
    10. subject to 2% AGI floor
    11. telephone costs
    12. uniforms and work clothes
    13. unusual
  5. Job-hunting costs
  6. Job placement assistance
  7. Job-related illnesses
  8. Job-related injuries
  9. Job searches
  10. Job skills
  11. Job transfers
  12. Joint accounts
  13. Joint and Last Survivor Expectancy Table
  14. Joint Life and Last Survivor Life Expectancy
  15. Joint ownership
  16. Joint returns
    1. and 39-week test for moving costs
    2. carryovers from
    3. community property rules
    4. and death of spouse
    5. by dependents
    6. direct deposit of refunds on
    7. elderly or disabled tax credit on
    8. equitable relief on
    9. filing
    10. innocent spouse rules
    11. “kiddie tax” and
    12. nonresident alien spouse election
    13. relief from liability on
    14. Schedule C for
    15. separate liability relief and
    16. separate vs.
    17. signing
    18. Social Security numbers for
  17. Joint tenancy
  18. Joint ventures
  19. Jury duty fees

K

  1. Keogh plans
  2. Key employees, life insurance for
  3. Key Numbers for 2016
  4. Kickbacks
  5. “Kiddie tax”
  6. Kidnapping ransom
  7. Know-how, amortizing

L

  1. Lactation supplies
  2. Land
  3. Landlord’s expenses
  4. Last year of residence (resident aliens)
  5. Late filing
  6. Late payments
  7. Laundering, of work clothes/uniforms
  8. Lawsuits
  9. Leasehold improvements
  10. Leases
    1. computer
    2. residential
    3. vehicle
  11. Leave-sharing plans
  12. Legal costs
  13. Legal damages
  14. Legal form of business
  15. Legal guardians, returns by
  16. Legally required educational courses
  17. Legal representative, of decedents
  18. Legal separation
  19. Lenders, interest in activities by
  20. Length of service awards
  21. License fees, automobile
  22. Liens, release of
  23. Life-care fee
  24. Life expectancy rule
  25. Life expectancy tables
  26. Life income plans
  27. Life insurance policies
    1. benefits from
    2. charitable contribution deductions for
    3. dividends on
    4. with family income riders
    5. selling or surrendering
    6. taxes on proceeds from
  28. Lifetime Learning credit
  29. Lifetime trusts
  30. Light trucks, depreciation on. See also Car and truck expenses
  31. “Like-class” test
  32. Like-kind exchanges of property. See also Tax-free exchanges of property
  33. Limited entrepreneurs
  34. Limited liability, for oil or gas wells
  35. Limited partners
  36. Line-of-credit mortgages
  37. Lines of business, companies with multiple
  38. Liquidation
  39. Listed property
  40. Livestock sales due to drought
  41. Living costs
  42. LLC members
  43. LLP members
  44. Load charges
  45. Loan Repayment Assistance program
  46. Loans. See also specific types
    1. assumptions of
    2. to continuing care facilities
    3. earmarking proceeds from
    4. imputed interest rule and
    5. interest-free
    6. minimum interest rules for
    7. from retirement plans
  47. Local bonuses, for Armed Forces personnel
  48. Local lodging costs
  49. Local officials, business expenses of
  50. Local taxes
  51. Local transportation costs
  52. Lockout benefits
  53. Lodging
  54. Lodging as condition of employment test
  55. Long-term care insurance policies
  56. Long-term care services
  57. Long-term contracts
  58. Loss deduction
  59. Losses
    1. deadlines for realizing
    2. on exchanges of property
    3. first-year expensing and
    4. on foreclosures
    5. on gambling
    6. on like-kind exchange of property
    7. on liquidation of Roth IRAs
    8. in partnerships
    9. on QTP investment
    10. on regulated futures contracts
    11. on repossessions
    12. on residence sales
    13. on sale of ISOs
    14. and sales of property
    15. of S corporation stockholders
    16. on Section 197 intangibles
    17. securities investors’ planning for
    18. self-employment tax and
    19. on short sales of stock
    20. on temporary rental of residence
    21. traders’ reporting of
    22. on wash sales
  60. Lost deposits
  61. Lotteries
  62. Low earners
  63. Low-income housing credit
  64. Low-income years, self-employment tax for
  65. Lump-sum distributions from retirement plans
  66. Lump-sum payment election, Social Security
  67. Lunches, business

M

  1. MACRS. See Modified ACRS
  2. MACRS Deduction: Half-Year Convention
  3. MACRS Deduction: Mid-Quarter Convention
  4. MACRS Depreciation Rates
  5. MAGI. See Modified adjusted gross income
  6. Mailing returns
  7. Maintenance of home test
  8. Maintenance, on residence
  9. Malpractice insurance
  10. Management expenses
  11. Management fees
  12. Managers (sports)
  13. Managing executives, business-vacation trips of
  14. Marginal production
  15. Marital deduction
  16. Marital property settlements
  17. Marital status
  18. Market discount
  19. Market discount bonds
  20. Mark-to-market election
  21. Marriage penalty
  22. Married couples. See also Joint returns; See also Spouse(s)
    1. amended returns by
    2. capital losses on property sales for
    3. earned income rule for
    4. elderly or disabled tax credit for
    5. estimated tax payments for
    6. itemized deductions on separate returns
    7. joint returns
    8. marriage penalty for
    9. principal residence exclusion for
    10. self-employment income for
    11. tax home for couples in different cities
    12. traditional IRA contributions by
  23. Married dependents
  24. Material participation
  25. Material participation tests
  26. Maturity, savings bond
  27. Maximum Depreciation Deduction for Cars
  28. Maximum Depreciation Deduction for Trucks and Vans
  29. MBA courses
  30. Meal allowance
  31. Meal charges
  32. Meal costs
    1. 50% limitation on
    2. directly related test
    3. IRS meal allowance
    4. at nursing homes
    5. overnight-sleep test for
    6. restrictive test for
    7. while traveling for medical treatment
  33. Meal money
  34. Meals
  35. Medicaid, difficulty-of-care payments and
  36. Medical care costs, allowable
  37. Medical conferences
  38. Medical exception, resident alien
  39. Medical expense deductions
    1. AGI threshold and
    2. allowable medical care costs
    3. for decedent’s expenses
    4. for dependents’ expenses
    5. for disabled individuals
    6. fees for continuing care facilities
    7. health insurance premiums
    8. home improvements as
    9. life insurance used by chronically/terminally ill persons
    10. long-term care premiums and services
    11. and medical expenses as business expenses
    12. nondeductible expenses
    13. nurses’ wages
    14. nursing homes
    15. refundable entrance fees for continuing care facilities
    16. reimbursements for expenses and
    17. schooling for mentally/physically disabled persons as
    18. for spouse’s expenses
    19. travel costs as
  40. Medical expenses
    1. of decedents
    2. and dependent care credit
    3. pre-age 59½ penalty and
    4. tax-free reimbursements of
  41. Medical insurance, pre-age 59½ penalty and. See also Health insurance
  42. Medical plans, for self-employed persons
  43. Medical savings accounts. See Archer Medical Savings Accounts (MSAs)
  44. Medicare Part B
  45. Medicare Part D
  46. Medicare, premiums for. See also Social Security and Medicare (FICA) taxes
  47. Medicare taxes
    1. on earnings
    2. on higher-income taxpayers
    3. and net investment income
    4. and net investment income tax
  48. Medicine
  49. Member-of-household test
  50. Membership benefits
  51. Membership dues
  52. Merchant Marine Academy
  53. Merchant transactions
  54. Mergers
  55. Mid-month convention (depreciation)
  56. Mid-quarter convention (depreciation)
  57. Midwestern disaster area bonds
  58. Mileage rate
  59. Mileage-tracking apps
  60. Military action
    1. death in
  61. Military service. See also Armed Forces personnel
  62. Minimum Interest Rate for Seller Financing
  63. Minimum interest rules
  64. Minimum standards for job, educational courses required for
  65. Mining
  66. Ministers, housing or housing allowance for
  67. Minors, custodial accounts for
  68. Miscellaneous expenses. See also Job expenses
    1. 2% AGI floor on
    2. contingent fees paid out of awards
    3. investment expenses
    4. legal costs
    5. tax preparation and audit costs
  69. Miscellaneous itemized deductions
  70. Missing status (Armed Forces personnel)
  71. Mobile offices
  72. Model custodial account agreement. See Form 5305-A
  73. Model trust. See Form 5305
  74. Modified ACRS (MACRS) depreciation
    1. accelerated
    2. and AMT
    3. anti-churning restriction
    4. half-year convention
    5. rates for
    6. for real estate placed in service after 1986
    7. recovery periods
  75. Modified adjusted gross income (MAGI)
  76. More-than-50%-business-use test
  77. Mormon missionaries
  78. Mortgage debt, restructuring
  79. Mortgaged property
  80. Mortgage interest credit
  81. Mortgage interest deduction
  82. Mortgage revenue bonds
  83. Mortgages
  84. Mortgage subsidies
  85. Moving expense deductions
    1. 39-week test for employees
    2. 78-week test for self-employed persons and partners
    3. about
    4. claiming
    5. distance test for
    6. overseas
  86. Moving expense reimbursements
  87. MSAs. See Archer Medical Savings Accounts (MSAs)
  88. Multiple support agreements
  89. Multi-unit residences
  90. Municipal bond funds
  91. Mutual funds. See also Investors in mutual funds
  92. MyRA accounts

N

  1. NAE method. See Non-accrual experience method
  2. Name, on tax returns
  3. National Guard members
  4. National Health Services Corps Loan Repayment Program
  5. National Health Services Corps Scholarship Program
  6. National Housing Act
  7. National Oceanic and Atmospheric Administration
  8. Naval Academy
  9. Negative taxable income
  10. Negligence of IRS rules/regulations
  11. Net capital gains
  12. Net interest income
  13. Net investment income
  14. Net investment income tax (NIIT)
  15. Net operating losses (NOLs)
    1. about
    2. and AMT
    3. carryback of
    4. carryover of
    5. farm-related
    6. losses and deductions in
    7. and real estate allowance
    8. recapture of
    9. reporting
    10. for self-employed persons
  16. New York Liberty bonds
  17. NIIT. See Net investment income tax
  18. NOLs. See Net operating losses
  19. Nominee distributions
  20. Nominees, dividends received by
  21. Non-accountable plans
  22. Non-accrual experience (NAE) method
  23. Nonbusiness bad debts
  24. Nonbusiness energy property credit
  25. Noncare services, child and dependent credit and
  26. Noncitizen spouses
  27. Nondepreciable assets
  28. Nonfarm optional method (self-employment tax)
  29. Nongift loans
  30. Nonpassive income
  31. Nonperiodic distributions
  32. Nonperiodic payments, retirement plan
  33. Nonprofit organizations
  34. Nonqualified deferred compensation
  35. Nonqualified plan distributions
  36. Nonqualified use of residence
  37. Nonqualifiying rental activities
  38. Nonrecourse financing
  39. Nonrefundable tax credits
  40. Nonresident aliens
  41. Nonspouse beneficiaries
  42. Nonstatutory stock options
  43. Nontaxable distributed stock rights
  44. Nontaxable pensions
  45. Nonworking spouses
  46. Northern Mariana Islands
  47. Notes
  48. Notice 797
  49. Notice 2007-34
  50. Notice 2010-33
  51. Notice 2014-7
  52. Notice 2014-54
  53. Notice 2015-77
  54. Notice of Deficiency
  55. Nursery schools
  56. Nurses, wages of
  57. Nursing homes
  58. Nutritional supplements

O

  1. Obligations
  2. Offers in compromise (OIC). See also Form 656
  3. Officers, in combat zones
  4. Offshore Voluntary Disclosure Program (OVDP)
  5. OIC. See Offers in compromise
  6. OID. See Original issue discount
  7. Oil percentage depletion
  8. Oil wells, working interests in
  9. Once-a-year rollover rule
  10. One-person 401(k) plans
  11. Operating expenses, traders’
  12. Options
  13. Ordering rules, Roth IRA distribution
  14. Ordinary and necessary requirement
  15. Ordinary income
  16. Ordinary income property, donation of
  17. Ordinary losses
  18. Organizational costs
  19. Original issue discount (OID)
  20. Overnight-sleep test
  21. Overnight travel
  22. Overseas, moving
  23. Overtime work
  24. Overvaluation, of donated property
  25. Owners. See also Co-owners
    1. casualty loss deductions for
    2. depreciation of cooperative apartments by
    3. IRA
  26. Ownership. See also Joint ownership
  27. Ownership tests

P

  1. Paid-up life insurance
  2. Parents
  3. Parking
  4. Partial blindness
  5. Partial disposition of passive interests
  6. Partially rented homes
  7. Partially tax-free distributions
  8. Partially-tax free exchanges of property
  9. Partial payments
  10. Partners
    1. 78-week test for
    2. as at-risk
    3. distributions from partnerships to
    4. first-year expensing for
    5. meals and lodging for
    6. passive activities for
    7. reporting of income and losses by
    8. self-employment tax for
  11. Partnership income
    1. reporting of partnership profit and loss
    2. tax audits for
  12. Partnerships
    1. debt cancellation
    2. disposition of
    3. distributions to partners from
    4. dividends from
    5. domestic production activities deduction for
    6. elections made by
    7. foreign earned income from
    8. grouping of business activities by
    9. holding periods for property of
    10. like-kind exchanges of interests
    11. loss limitations for
    12. organizational costs for
    13. and partners’ income and loss
    14. profit and loss of
    15. rental real estate interests held by
    16. retirement plans
    17. on Schedule K-1
    18. tax audits for
    19. transfers of interest
  13. Part-year employees
  14. Passenger cars, depreciation on. See also Car and truck expenses
  15. Passive activities
    1. aggregate vs. separate treatment of
    2. for closely-held corporations
    3. on Form 8582
    4. interest expense and
    5. for LLC and LLP members
    6. material participation tests for businesses
    7. net operating losses and
    8. for partners
    9. passive loss restrictions and
    10. for personal service corporations
    11. and property loss reimbursements
    12. rental activities
    13. sales of property and business interests
    14. sales of subdivided land and
    15. suspended losses on business interest and
    16. tax credits and
    17. tax-shelter farm activities
    18. working interests in oil/gas wells and
  16. Passive activity deductions
  17. Passive equity-financed lending
  18. Passive income
  19. Passive interests
  20. Passive losses
  21. Patents
  22. PATH Act. See Protecting Americans from Tax Hikes Act of 2015
  23. Patronage dividends
  24. Pay. See also Salary or wage income (compensation)
    1. assignment of
    2. of government employees in foreign countries
    3. of Armed Forces personnel
    4. property received as
  25. Payment period
  26. Payments. See also specific types
    1. over $10,000
    2. of clients’ expenses
    3. donations as
    4. from health and accident plans
    5. home mortgage interest and
    6. for independent contractors
    7. for insurance premiums
    8. for itemized expenses
    9. for prior installment sales
    10. for reservists
    11. self-employed persons’ reporting of
    12. taxable part of
    13. to third parties
  27. PayNearMe option
  28. PBGC. See Pension Benefit Guaranty Corporation
  29. Peace Corps workers
  30. Penalty(-ies)
    1. for 2016 payments
    2. for late filing and late payments
    3. deductible
    4. for excess IRA contributions
    5. for excessive refund claims
    6. for failure to report tips
    7. for beneficiaries
    8. for understating tax on inherited property
    9. for frivolous court action
    10. for frivolous tax returns
    11. interest on
    12. for IRA withdrawals
    13. for late filing and late payments
    14. marriage
    15. for not reporting foreign financial accounts
    16. for reportable transactions
    17. single
    18. for substantial overvaluation of donated property
  31. Pension Benefit Guaranty Corporation (PBGC)
  32. Pension plans. See also Simplified employee pension (SEP) plans
  33. Pensions
    1. disability
    2. nontaxable
    3. self-employed income and
  34. Percentage depletion
  35. Per diem travel allowance
  36. Performing artists
  37. Periodic interest
  38. Periodic payments, retirement plan
  39. Permanent life insurance
  40. Permanently and totally disabled person
  41. Permits, departure (sailing)
  42. Personal creative works, donating
  43. Personal exemptions
    1. citizen and resident tests for dependents
    2. and joint returns by dependents
    3. number of
    4. phaseout of
    5. qualifying children
    6. qualifying relatives
    7. and Social Security numbers of dependents
    8. spouse
  44. Personal injury settlements. See also Legal damages
  45. Personal interest
  46. Personal property
  47. Personal rollovers (retirement plan)
  48. Personal service corporations
  49. Personal tax credits
    1. adoption credit
    2. child and dependent care credit
    3. child tax credit
    4. earned income credit
    5. for fuel cell and plug-in electric vehicles
    6. health coverage credit
    7. mortgage interest credit
    8. overview
    9. for permanently disabled
    10. premium tax credit
    11. residential energy credits
    12. saver’s credit
  50. Personal use
    1. with business use
    2. capital losses on assets with
    3. losses on
    4. vehicles with
  51. Personal-use days for residence
  52. Personal-use property
    1. and imputed interest rule
    2. with business use
    3. losses on
    4. rental of
    5. with business use
  53. Personal-use test for residence
  54. Phaseout Range for Deduction Limit on 2016 Returns
  55. Phaseout rules. See Deduction phaseout rules
  56. Phaseout threshold
  57. Physical presence test
  58. Pilots
  59. Placed in service (term)
  60. Pledge rule
  61. Plug-in electric vehicles
  62. “Points”
  63. Ponzi schemes
  64. Portability election (estate tax)
  65. Portfolio income
  66. Postmarks, for returns
  67. Pre-1936 buildings
  68. Pre-1974 participation in retirement plans
  69. Premature distributions
  70. Premium tax credit
  71. Prepaid expenses
  72. Prepaid interest
  73. Prepaid mortgage insurance premiums
  74. Pre-tax retirement contributions, direct rollover of
  75. Primary purpose determination, educational program
  76. Principal residence
  77. Principal residence exclusion
  78. Principal residence indebtedness
  79. Principals (school)
  80. Prior law deferral rules
  81. Prior law rollover rules
  82. Private activity bonds
  83. Private letter ruling
  84. Private non-operating foundations
  85. Private schools
  86. Prizes, as income
  87. Probate estate
  88. Production activities
  89. Production costs
  90. Products, discounts on
  91. Product testing
  92. Professional gamblers
  93. Professionals, deductions for
  94. Professional sports players
  95. Profit presumption
  96. Profits. See also Gross profit
    1. dividends of
    2. in partnerships
    3. of property sales
    4. from sole proprietorships and partnerships
  97. Profit-sharing plans
  98. Promissory notes
  99. Property. See also specific types, e.g.: Community property; See also Tax-free exchanges of property
    1. adjusted basis of
    2. alimony and transfer of
    3. basis of
    4. cost of
    5. for depreciation deductions
    6. dividends paid as
    7. free use of
    8. listed
    9. overvaluing
    10. ownership of separate
    11. pay received as
    12. pledges of other, as at-risk investment
    13. repossession of
    14. returns of, to creditors
  100. Property management
  101. Property sales. See also Business property sales; See also Residence sales
  102. adjusted basis of property
  103. amount realized for
  104. and escrow
  105. boot for like-kind exchanges of property
  106. capital losses on
  107. carryovers
  108. classification and taxation of
  109. contingent payment sales
  110. cost of property
  111. deferred payment sales
  112. Form 8949 and Schedule D entries for
    1. gains on
    2. general rules
    3. holding periods
    4. of inherited property
    5. installment sales
    6. losses on
    7. over $150,000 plus $5 million in debt
    8. as passive activities
    9. real estate sales
    10. of real property
    11. restricted
    12. and rollovers of retirement plans
    13. of subdivided land
    14. to third parties
    15. unadjusted basis of property
  113. Proprietorships
  114. Protecting Americans from Tax Hikes Act of 2015 (PATH Act)
  115. Proving a Casualty Loss
  116. Provisional income
  117. PTPs. See Publicly traded partnerships
  118. Public Health Service
  119. Public Health Service Act
  120. Publicly traded partnerships (PTPs)
  121. Publicly traded securities
  122. Public safety employees
  123. Puerto Rico
  124. Punitive damages
  125. Purchased stock rights
  126. Purchase money mortgages
  127. Purchase price adjustment
  128. Puts

Q

  1. QCD. See Qualified charitable distribution
  2. QDRO. See Qualified domestic relations order
  3. QEAAs. See Qualified exchange accommodation arrangements
  4. QJV. See Qualified joint venture
  5. QSB stock. See Qualified small business stock
  6. QTPs. See Qualified tuition programs
  7. Qualified charitable distribution (QCD)
  8. Qualified charitable organizations
  9. Qualified conservation contributions
  10. Qualified disability expenses
  11. Qualified disclaimer
  12. Qualified distributions, IRA
  13. Qualified dividends
  14. Qualified Dividends and Capital Gain Tax Worksheet
  15. Qualified domestic relations orders (QDROs)
  16. Qualified education expenses
  17. Qualified employer retirement plans
  18. Qualified exchange accomodation arrangements (QEAAs)
  19. Qualified intermediary, default by
  20. Qualified joint interest rule
  21. Qualified joint venture (QJV)
  22. Qualified longevity annuity contracts (QLACs)
  23. Qualified plan (term). See also Qualified retirement plans
  24. Qualified retirement plans
    1. choosing
    2. deductible contributions
    3. distributions
  25. Qualified small business (QSB) stock
  26. Qualified tuition programs (QTPs)
  27. Qualifying children
  28. Qualifying relatives (personal exemptions)
  29. Qualifying tests
    1. for adoption credit
    2. for Armed Forces personnel in combat zones
    3. for child and dependent care credit
      1. and care of qualifying persons
    4. for EIC
    5. for head of household
    6. for innocent spouse relief
    7. for reduced maximum exclusion
    8. for resident aliens
    9. for U.S. savings bond tuition programs
    10. for work-related costs of education
  30. Qualifying widows or widowers

R

  1. Rabbi trusts
  2. Railroad Retirement benefits
  3. Railroad Retirement Tax Act (RRTA)
  4. Ransom
  5. Rate Table for Self-Employed
  6. Real estate
    1. business
    2. charitable donations of
    3. donation limit for
    4. exchanges of U.S. and foreign country’s
    5. fair market value deduction for
    6. holding periods for
    7. losses
    8. recaputure of depreciation for
    9. Section 1250 gain on
    10. in service after 1986
    11. in service between 1980 and 1987
    12. tax credits for real estate activities
    13. types of ventures
  7. Real estate investment trusts (REITs)
    1. capital gains from
  8. Real estate losses. See also Losses, on residence sales
  9. Real estate mortgage investment companies (REMICs)
  10. Real estate professionals
  11. Real estate taxes
  12. Real property
    1. timing of
  13. Reasonable cause exception
  14. Recapture
    1. of American Opportunity credit
    2. of business vehicle deductions
    3. for computers/listed property
    4. of deduction for appreciated tangible personal property
    5. of deductions for fractional interests
    6. of depreciation
    7. for drops in alimony
    8. for exchanges/involuntary conversions
    9. of federal subsidies
    10. first-year expensing and
    11. of Lifetime Learning credit
    12. of MACRS depreciation
    13. of mortgage subsidies
    14. of net ordinary losses
    15. of tuition and fees deduction
  15. Receipts. See also Constructive receipts; See also Gross receipts
  16. Recertification, for EIC
  17. Recharacterizations, of IRAs
  18. Recklessness, denial of EIC due to
  19. Recognized gain
  20. Recognized loss
  21. Record date, dividend
  22. Recording, of audit examination
  23. Recordkeeping
    1. on adjusted basis for property
    2. of business use for business vehicles
    3. of deductible losses
    4. on fair market value of property
    5. for filing returns
    6. for substantiating contributions
    7. of rental property improvements
    8. for Section 1244 stock
    9. on self-employed income
    10. standard mileage rate and
    11. for T&E expense deductions
  24. Recourse debt
  25. Recovered tax deductions
  26. Recovery, of tax dispute costs
  27. Recovery period
    1. for cars, trucks, and vans after
    2. for home office
    3. MACRS
    4. straight-line depreciation over
  28. Recovery property
  29. Recreational purposes, travel for
  30. Recreational vehicles
  31. Red Cross personnel
  32. Redeemed shares (mutual fund)
  33. Redemptions, interest received from
  34. Reduced Maximum Exclusion
  35. Reduced principal residence exclusion
  36. Reduced Roth IRA Contribution Limit for 2016 Worksheet
  37. Reemployment trade adjustment assistance (RTAA) program
  38. REEP credit. See Residential energy efficient property credit
  39. Refinanced loans
  40. Refinanced mortgages
  41. Refiners, oil/gas percentage depletion
  42. Reforestation expenses
  43. Refundable entrance fees, continuing care facility
  44. Refundable tax credits
  45. Refund claims
    1. interest paid on
    2. penalty for excessive
    3. quick
    4. stating reasons for
    5. time limits for
    6. withholding of refunds by IRS
  46. Refunds
    1. deliquent child support and
    2. disaster losses and
    3. estimated tax and
    4. filing to obtain
    5. on final returns
    6. getting
    7. income and
    8. military disability determination and
  47. Registration, U.S. savings bond
  48. Regular business employees, of self-employed persons
  49. Regular income tax liability. See Tax liability
  50. Regular tax
  51. Regulated futures contracts
  52. Rehabilitation of buildings
  53. Reimbursements
    1. for casualty/theft losses
    2. dependent care credit and
    3. foreign earned income as
    4. from health and accident plans
    5. medical expense deductions and
    6. moving expense deductions and
    7. of moving expenses
    8. standard mileage rate and
    9. for T&E expenses
    10. wellness program
  54. Reinvestment plans
  55. REITs. See Real estate invesment trusts
  56. Related businesses, daily exemption rate for
  57. Related parties
    1. acquisitions from
    2. business expenses owed to
    3. capital losses on sales to
    4. resale of property by
    5. tax-free exchanges of property between
  58. Relationship test
  59. Relatives. See also specific types, e.g.: Children
    1. capital losses on sales of property to
    2. and daily exemption rate
    3. installment sales of property to
    4. renting residences to
  60. Religious beliefs
  61. Remainder interest
  62. REMICs. See Real estate mortgage investment companies
  63. Rental activities
    1. about
    2. grouped with business activities
    3. loss allowance for
    4. nonqualifiying, and rental loss allowance
    5. for real estate professionals
  64. Rental days (for residence)
  65. Rental losses
  66. Rental property
    1. 14-day/10% test
    2. depreciation on
    3. home office in
    4. improvements to
    5. with insubstantial depreciable basis
    6. personal use of
    7. as rental income
    8. residence converted to
    9. safe harbor for like-kind exchange of
    10. short-term vacation home rentals
  67. Rental real estate income
    1. deductions for
    2. depreciation on rental property and
    3. from multi-unit residences
    4. personal use and rental of residence
    5. renting residences to relatives
    6. repair vs. improvements and
    7. reporting expenses and
  68. Rental use of property
  69. Rent, below fair market
  70. Rented rooms
  71. Reorganizations
  72. Repairs
  73. Repayments
  74. Replacement property, identifying
  75. Replacement shares
  76. Reportable transactions
  77. Reporting Mutual Fund Distributions for 2016
  78. Repossession
  79. Request for Appeals Review. See Form 12203
  80. Request for Taxpayer Advocate Service Assistance. See Form 911
  81. Required minimum distributions (RMDs)
  82. Resale of property
  83. Research and experimentation costs
  84. Research assistants
  85. Reservists
  86. Residence interest
  87. Residence(s). See also Home; See also Principal residence
    1. converting, to rental property
    2. depreciation on rented
    3. domiciles vs.
    4. insurance proceeds for damaged/destroyed
    5. personal use of
    6. rental of
    7. reporting changes to
    8. vacant
  88. Residence sales
    1. adjusted basis for home
    2. gains on
    3. losses on
    4. loss on temporary rental before
    5. personal use of home
    6. principal residence exclusion
  89. Residence test
  90. Residency
  91. Resident aliens
  92. Residential energy efficient property (REEP) credits
  93. Residential rental property
  94. Residents (U.S.)
  95. Resident tests
  96. Restaurants
  97. Restitution for wrongful incarceration
  98. Restricted stock
  99. Restrictive convenants, release of
  100. Restrictive test
  101. Restructuring of mortgage debt
  102. Retailers, oil/gas percentage depletion for
  103. Retail property, improvements to
  104. Retirees
  105. Retirement
    1. of bonds
    2. waiver of estimated tax penalty due to
  106. Retirement advice
  107. Retirement benefits. See also Social Security benefits
  108. Retirement communities
  109. Retirement income
    1. 401(k) plans
    2. 403(b) plans
    3. before annuity starting date
    4. disability pay
    5. distribution of employer stock/securities
    6. distributions before age 59½
    7. on Form 1099-R
    8. government and exempt organization deferred pay plans
    9. lump-sum distributions
    10. from partnerships
    11. payouts to beneficiaries of
    12. QDRO distributions of
    13. required beginning date for
    14. restrictions on loans from company plans
    15. rollovers of retirement plans
    16. survivor annuities for spouses
    17. withholdings on
  110. Retirement plan rollovers
    1. by beneficiaries
    2. direct rollover
    3. from employer plan to Roth IRA
    4. by nonspouse beneficiaries
    5. once-a-year rollover rule
    6. personal rollover
    7. proceeds from sale of property and
    8. by surviving spouses
    9. tax-free rollover
    10. and transfers between traditional IRAs
  111. Retirement plans. See also specific types
    1. distributions from
    2. elective deferrals to
    3. for self-employed persons
    4. loans from
    5. qualified
    6. rollovers of
    7. for self-employed persons
    8. withdrawals from, before annuity starting date
    9. withholdings for
  112. Retirement savers credit. See Saver’s credit
  113. Retroactive military disability determination
  114. Returned wages
  115. Return of capital
  116. Return of property to creditors
  117. Revenue Procedure 99-17
  118. Revenue Procedure 2001-10
  119. Revenue Procedure 2002-28
  120. Revenue Procedure 2007-12
  121. Revenue Procedure 2009-20
  122. Revenue Procedure 2011-38
  123. Revenue Procedure 2011-41
  124. Revenue Procedure 2012-29
  125. Revenue Procedure 2015-32
  126. Revenue rulings
  127. Reverse exchanges
  128. Reverse mortgage loans
  129. Reversionary interest
  130. Revocable grantor trusts
  131. Revocable trusts
  132. Revocation
  133. Riots
  134. Risk of forfeiture
  135. RMDs. See Required minimum distributions
  136. Robert T. Stafford Disaster Relief and Emergency Assistance Act
  137. Rollovers. See also Retirement plan rollovers
    1. of Coverdell ESAs
    2. of gain from QSP
    3. of gain on residence sales
    4. Section 529 plan
    5. to SSBICs
  138. Roth IRAs
    1. advantages of
    2. as alternative to traditional IRAs
    3. annual contributions to
    4. contributions to, after age 70½
    5. contributions to traditional and
    6. converting traditional IRAs and
    7. deductible IRA vs.
    8. direct rollover to
    9. distributions to beneficiaries from
    10. myRA accounts
    11. and once-a-year rollover rule
    12. penalty for excess contributions to
    13. qualified distributions from
    14. recharacterizations
    15. rollovers from 403(b) plan to
  139. Royalty income
  140. RRTA. See Railroad Retirement Tax Act
  141. RTAA program. See Reemployment trade adjustment assistance program
  142. Rural Housing Service

S

  1. Safe harbor
    1. de minimis
    2. for estimated tax payments
    3. for slot machine players
    4. for small taxpayers
    5. for Ponzi scheme investors
  2. Safety awards
  3. Sailing permits
  4. Salary or wage income (compensation)
    1. assignment of pay
    2. for children and spouse(s)
    3. commissions
    4. constructive receipt rule
    5. deferred
    6. differential wages
    7. disability pensions
    8. and domestic production activities deduction
    9. educational benefits for employees’ children
    10. employee leave-sharing plans
    11. on Form W-2
    12. fringe benefits excluded from taxable
    13. gifts from employers
    14. golden parachute arrangements
    15. guaranteed salaries
    16. life insurance benefits
    17. nonqualified deferred compensation plans
    18. nurses’ wages as medical expense
    19. paid by parents to children
    20. pay received in property
    21. for personal services
    22. as rental deductions
    23. restricted stock
    24. self-employed income and
    25. self-employment tax and
    26. sick pay
    27. stock appreciation rights
    28. stock options
    29. strike and lockout benefits
    30. taxable alimony as
    31. taxable, IRA contributions based on
    32. unemployment compensation
    33. and waiver of executors’/trustees’ commissions
    34. withholdings for retirement plans
    35. withholdings on
    36. workers’ compensation
  5. Salary-reduction SEPs
  6. Sales. See also specific types of sales
    1. of appreciated financial positions
    2. of business interests
    3. of ISOs
    4. of bonds
    5. of life insurance policies
    6. of options
    7. on Schedule C
    8. short sales of stock
    9. of stock dividends
  7. Sales taxes
  8. Salvage value
  9. Same-sex marriage, recognition of
  10. Samoa
  11. SARs. See Stock appreciation rights
  12. Saver’s credit
  13. Savings Bond Maturity Dates
  14. Savings certificates
  15. Schedule 1
  16. Schedule A
  17. Schedule B
  18. Schedule C
  19. Schedule C-EZ
  20. Schedule D
  21. Schedule D Tax Worksheet
  22. Schedule E
  23. Schedule EIC
  24. Schedule F
  25. Schedule H
  26. Schedule J
  27. Schedule K-1
  28. Schedule Q
  29. Schedule R
  30. Schedule SE
  31. Scheduling, audit
  32. Scholarships
  33. Schools
  34. S corporations
    1. debt cancellation
    2. disposition of
    3. dividends from
    4. domestic production activities deduction for
    5. first-year expensing for
    6. grouping of business activities by
    7. rental real estate interests held by
    8. reporting stockholders’ income or loss
    9. on Schedule K-1
  35. Second homes. See also Vacation homes
  36. Second lowest cost silver plan (SLCSP)
  37. Section 1.448-2T
  38. Section 71
  39. Section 83
  40. Section 121
  41. Section 127 exclusion
  42. Section 179 deduction
  43. Section 197
  44. Section 215
  45. Section 263A
  46. Section 274(m)(2)
  47. Section 409A
  48. Section 444
  49. Section 453A
  50. Section 453 (l)
  51. Section 457 plans
  52. Section 460
  53. Section 469(c)(7)(A)
  54. Section 475(f)
  55. Section 483
  56. Section 529 plans
  57. Section 1041
  58. Section 1045 rollover
  59. Section 1202 exclusion
  60. Section 1231 assets
  61. Section 1237
  62. Section 1244 stock
  63. Section 1245 property
  64. Section 1250
    1. unrecaptured
  65. Section 1274
  66. Section 1341
  67. Section 2005(d)(3)
  68. Securities. See also specific types
    1. as deductible contributions
    2. donation limit for appreciated
    3. holding periods for
    4. purchase of, with custodial accounts
    5. Treasury inflation-indexed
    6. worthless
    7. year-end sales of
  69. Securities Investor Protection Corporation (SIPC)
  70. Security arrangements
  71. Security deposits
  72. Self-certification, for 60-day IRA waiver
  73. Self-charged interest
  74. Self-charged management fees
  75. Self-created intangibles
  76. Self-directed IRAs
  77. Self-employed income. See also Home office
    1. accounting methods for
    2. business tax credits and
    3. deductions
    4. defined
    5. domestic production activities deduction
    6. earned income credit and
    7. expenses
    8. legal form of business and
    9. and net operating losses
    10. reporting
    11. and reporting of payments/receipts to IRS
    12. on Schedule C
    13. tax reporting year for
  78. Self-Employed or Employee?
  79. Self-employed persons
    1. 78-week test for
    2. additional Medicare taxes
    3. Archer MSA premiums for
    4. business-vacation trips by
    5. determination of employees vs.
    6. health insurance premium deduction for
    7. housing costs of
    8. medical plans
      1. Archer MSAs
      2. deductible contributions
      3. distributions from
      4. health savings accounts
      5. overview of
      6. small business health tax credit and
      7. with coverage for spouses
    9. regular business and household employees of
    10. reporting of payments and receipts by
    11. reporting of T&E expenses by
    12. retirement plans
  80. Self-employment tax
    1. above-the-line deduction for
    2. definition of self-employment income
    3. determination of employees vs. self-employed persons for
    4. for low-income/loss years
    5. for partners
    6. Schedule E and
    7. wages and
  81. Self-insured medical reimbursement plans
  82. Self-rental rule
  83. Self-support test
  84. Seller-financed sales
  85. Seller-paid points
  86. Sellers, repossession of property by
  87. Selling expenses
  88. Selling price
  89. Senior citizens. See also Social Security benefits
    1. elderly or disabled tax credit
    2. Medicare Part B and Part D premiums
    3. tax effects of continuing care facilities for
    4. tax rules favoring
  90. Separated couple
  91. Separate dwelling units, rented rooms vs.
  92. Separate household rule
  93. Separate liability relief
  94. Separate liability rules
  95. Separate residences, married couples with
  96. Separate returns
    1. American Opportunity credit and
    2. carryovers from
    3. community property rules and
    4. first-year expensing on
    5. itemized deductions for married couples with
    6. joint vs.
    7. for married dependents
    8. medical expenses
    9. Social Security benefits on
    10. standard deduction restriction
    11. student loan interest deduction and
  97. Separate structure, home office in
  98. Separation. See Legal separation
  99. SEPs. See Simplified employee pension plans
  100. Series E bonds
  101. Series EE bonds
  102. Series H bonds
  103. Series HH bonds
  104. Series I bonds
  105. Service Academy appointees
  106. Service income, NAE for
  107. Services
    1. discounts on
    2. donation of
    3. for no additional cost
    4. property obtained for
    5. as rental income
  108. Services performed test
  109. Settlement fees
  110. Settlements
  111. Severance pay
  112. Sex reassignment surgery
  113. Shared-equity financing agreements
  114. Shared responsibility tax
  115. Shares, fractional
  116. Short sales
  117. Short tax year
  118. Short-term gains
  119. Short-term losses
  120. Short-term obligations
  121. Short-term vacation home rentals
  122. Shrubs, damage to
  123. Sick leave
  124. Sickness, military service and
  125. Sick pay
  126. Sideline businesses
  127. Signatures
  128. Significant participation
  129. SIMPLE IRAs
    1. converting to Roth IRAs
    2. distributions from
    3. elective salary deferrals to
    4. eligibility for
    5. employer contributions
    6. rollovers to
    7. setting up
    8. withholdings for
  130. Simplified employee pension (SEP) plans
    1. basics of
    2. claiming deductions for
    3. converting to Roth IRAs
    4. deductible contributions to
    5. elective salary deferrals to
    6. qualifying for
    7. salary-reduction
    8. self-employed persons
  131. Singles penalty
  132. Skybox rentals
  133. Slot machine players
  134. Small business health care tax credit
  135. Small business stock
  136. Small cash transactions
  137. Small employer credit for retirement plan startup
  138. Small tools, job expenses for
  139. Smoking cessation programs
  140. Social Security and Medicare (FICA) taxes
    1. for children
    2. dependent care credit and
    3. estimated tax payments and
    4. for household employees
    5. for former employees
    6. on Form W-2
    7. for S corporation stockholders
    8. for household employees
    9. for low income earners
    10. self-employment tax and
    11. on tips
    12. withholdings for
    13. withholdings on
  141. Social Security benefits
    1. computing taxable portion of
    2. disability
    3. earnings and tax on
    4. and IRA deductions
    5. legal costs for claiming
    6. lump-sum payment election
    7. net
    8. retirement benefits
    9. taxable types
    10. workers’ compensation and
  142. Social Security numbers (SSNs)
    1. for child’s tax return
    2. of dependents
    3. of employees
    4. for educational tax benefits
    5. for personal tax credits
    6. of spouse
  143. Software, computer
  144. Sole beneficiary(-ies)
  145. Source income, expatriation tax on
  146. Special allocations
  147. Special foods
  148. Special needs adoption
  149. Special needs beneficiaries
  150. Specific identification method
  151. Split-dollar insurance arrangements
  152. Sponsorship gifts
  153. Sports managers
  154. Sports players
  155. Spouse(s). See also Former spouses (ex-spouses)
    1. as active plan participant
    2. allocating tax liability between
    3. Archer MSA contributions for
    4. of Armed Forces personnel
    5. as students
    6. basis of property received from
    7. in combat zone
    8. death of
    9. disabled
    10. elderly or disabled tax credit for
    11. failure to file by
    12. gifts to
    13. health plan coverage for
    14. innocent spouse rules
    15. IRAs for
    16. legal fees of
    17. and lump-sum averaging
    18. lump-sum retirement distributions for
    19. medical expenses of
    20. noncitizen
    21. nonresident alien spouse election
    22. nonworking or low-earning
    23. personal exemptions for
    24. QJV filed by
    25. and RMD
    26. Social Security numbers for
    27. surviving
    28. suspicious tax reporting by
    29. tax-free exchanges of property between
    30. T&E expenses of
    31. transfer of U.S. savings bonds to
    32. transfers of IRAs to
    33. withholdings on wages paid to
  156. SSBIC, rollover to
  157. Standard deduction
    1. and state tax refunds
    2. basic
    3. for blind persons
    4. claiming
    5. for dependents
    6. if over age 65 or blind
    7. itemized deduction vs.
    8. for persons over 65
    9. rules and limitations
    10. on separate returns
  158. Standard Deduction for Dependents in 2016
  159. Standard Deduction of 65 or Older or Blind
  160. Standard mileage rate
  161. Startup costs
  162. State bonuses, for Armed Forces personnel
  163. State government, donations to
  164. State Housing Finance Agency (State HFA)
  165. State law, treatment of home mortgage debt as nonrecourse financing under
  166. Statement of Person Claiming Refund Due a Deceased Taxpayer. See Form 1310
  167. State officials, expenses of
  168. State public safety officers, fallen
  169. State short-term disability payments
  170. State taxes
    1. for Armed Forces personnel
    2. deductions for
    3. on Form W-2
    4. income and refunds of
    5. refund offset for
    6. unemployment
  171. State unemployment tax
  172. Statute of limitations
    1. for additional taxes
    2. for disability determinations
    3. for gift valuation
  173. Statutory employees
  174. Stock. See also specific types
    1. devaluation due to corporate misconduct
    2. divorce-related redemptions of
    3. donation of
    4. earmarking of stock lots
    5. held by broker in street name
    6. redemption of
    7. sales of stock dividends
    8. short sales
    9. stock rights of investors
    10. stripped coupon bonds and
    11. tax-free exchanges of
    12. theft losses
    13. wash sales for
    14. worthless securities
  175. Stock appreciation rights (SARs)
  176. Stock dividends
  177. Stockholders
  178. Stock lots
  179. Stock options. See also Incentive stock options (ISOs)
  180. Stock rights
  181. Stock splits
  182. Stock subscriptions, holding period for
  183. Storage of inventory, in home
  184. Straddle losses
  185. Straddles
  186. Straight-line depreciation
    1. of cars, trucks, and vans
    2. deductions for
    3. and MACRS rate
    4. for real estate
  187. Straight-line depreciation method
  188. Straight-Line Half-Year Convention
  189. Straight-Line Mid-Quarter Convention
  190. Streamlined determinations of equitable relief
  191. Strike benefits
  192. Stripped coupon bonds
  193. Stripped coupons, reporting OID for
  194. Stripped tax-exempt obligations
  195. Student loan cancellation
  196. Student loan interest
  197. Students
  198. Student test
  199. Subdivided land
  200. Subscriptions
  201. Substantially equal payments
  202. “Substantially identical” securities
  203. Substantial risk of forfeiture
  204. Sudden event test
  205. Supplemental unemployment benefits
  206. Supplements, nutritional
  207. Supplier-based intangibles
  208. Support
  209. Support personnel (Armed Forces)
  210. Support test for qualifying relatives
  211. Surrender, of life insurance policies
  212. Surviving spouses
  213. Surviving tenants
  214. Survivor annuities for spouses
  215. Suspended losses
  216. Suspended tax credits
  217. SUVs, depreciation on. See also Car and truck expenses
  218. Sweepstakes winnings
  219. Swimming pools

T

  1. TAA benefits. See Trade Adjustment Assistance benefits
  2. Table of MACRS Depreciation Rates
  3. Tangible personal property
  4. Taxable income. See also Salary or wage income (compensation)
  5. Taxable Income Brackets for 2016
  6. Taxable income limit
  7. Taxable interest
  8. Taxable Premiums for Group-Term Insurance Coverage Over $50,000
  9. Tax advice
  10. Tax assessments
  11. Tax attributes
  12. Tax benefits
  13. Tax brackets
  14. Tax Computation Worksheet
  15. Tax Court
    1. actual knowledge test in
    2. appeals to
  16. Tax credits. See also Personal tax credits; See also specific credits; See also specific types
    1. against AMT
    2. erroneous
    3. for gift tax
    4. for investors in mutual funds
    5. for investors in real estate
    6. for passive activities
    7. real estate allowance for
    8. refundable
    9. regular income tax liability and
    10. from regular tax
    11. for returned wages
  17. Tax deferral
  18. Taxes paid, allocating vehicle expenses for
  19. Tax-exempt bond funds
  20. Tax-exempt bonds
  21. Tax-exempt income, mutual fund
  22. Tax-exempt interest
  23. Tax-exempt obligations, debts for
  24. Tax-exempt organizations
  25. Tax-free exchanges of property
    1. basis of property received in
    2. between related parties
    3. between spouses and ex-spouses
    4. boot
    5. business property in
    6. closely-held corporations and
    7. exchanges of coins and bullion
    8. exchanges of insurance policies
    9. exchanges of stock in same corporation
    10. by investors in real estate
    11. joint ownership interests and
    12. like-kind property
    13. personal property held for investment
    14. QEAAs for reverse exchanges
    15. time limits and security arrangement for deferred exchanges
  26. Tax-free pay
  27. Tax-free rollovers (retirement plan)
  28. Tax-free rule of common stock
  29. Tax-free stock rights
  30. Tax Guide for Individuals With Income From U.S. Possessions. See IRS Publication 570
  31. Tax home
  32. Tax identification number
  33. Tax liability
    1. allocating, between spouses
    2. of children
    3. and child tax credit
    4. elderly or disabled tax credit and
    5. equitable relief for
    6. for farmers and fishermen
    7. from Foreign Earned Income Tax Worksheet
    8. from Tax Computation Worksheet
    9. and innocent spouse rules
    10. Lifetime Learning credit and
    11. mortgage interest credit and
    12. with net capital gain or qualified dividends
    13. saver’s credit and
    14. separate liability relief
    15. of surviving spouse
    16. taxable income and
    17. transfer of
    18. understatement of
    19. using Tax Table
  34. Tax matters partner (TMP)
  35. Taxpayer Guide to Identity Theft
  36. Taxpayer identification number (TIN)
  37. Tax payment deductions
    1. and assessments
    2. automobile license fees
    3. buying/selling real estate and
    4. deductible taxes
    5. foreign taxes
    6. real estate taxes
    7. and taxes as business expenses
    8. and tenants’ payment of taxes
  38. Tax payments
  39. Tax preference items
  40. Tax preparation costs
  41. Tax rates
  42. Tax Relief, Unemployment Insurance Reauthorization, and Job Creation Act of 2010
  43. Tax return preparation costs
  44. Tax returns
    1. children’s investment income on parents’
    2. copies of
    3. corrections to prior
    4. depreciation deductions on
    5. filing basics
    6. identifying care provider on
    7. inaccurate
    8. mailing
    9. name and social security number of spouse on
    10. recapture for alimony on
    11. reporting foreign income on
  45. Tax-sheltered annuities
  46. Tax-shelter farm activity
  47. Tax Table
  48. Tax treaties
  49. Tax year
  50. Teachers
  51. Teaching assistants
  52. TEFRA audit rules
  53. Telephones. See also Cell phones
  54. Temporary assignments
  55. Temporary property rental
  56. Tenancy by the entireties
  57. Tenancy in common
  58. Tenants
  59. Terminally ill persons
  60. Termite damage
  61. Terrorist attacks
  62. Terroristic action, death in
  63. Testamentary trusts
  64. Theft losses
    1. deductible
    2. in excess of income
    3. floors for personal-use property losses
    4. on Form 4864
    5. insurance reimbursements for
    6. nondeductible
    7. for property with personal and business use
    8. proving
    9. repairs and
    10. and Section 1231 assets
  65. Third homes, mortgage interest on
  66. Third parties
  67. Threshold conditions for divorced/separated parents
  68. Threshold conditions for equitable relief
  69. Thrift Savings Plan
  70. Tickets
    1. athletic
    2. benefit
  71. Tie-breaker rules
  72. Time limits
  73. Time test for foreign earned income
  74. TIN. See See Taxpayer identification number
  75. Tips
  76. TIPS. See Treasury inflation-protected securities
  77. Title issues/disputes
  78. TMP. See Tax matters partner
  79. Token items
  80. “Too good to be true” test
  81. Total blindness
  82. Town government, donations to
  83. Trade Act (1974)
  84. Trade Adjustment Assistance (TAA) benefits
  85. Trade-ins
  86. Trademarks
  87. Trade names
  88. Trade Preferences Extension Act (2015)
  89. Traders
  90. Traditional IRAs
    1. active participation in
    2. contributions to
    3. contributions to Roth and
    4. converting Roth IRAs and
    5. distributions from
    6. inherited
    7. penalty for withdrawals before age 59½
    8. recharacterizations
    9. starting
    10. transfers between
  91. Trainees, exempt-person exception for
  92. Training exercises, Armed Forces
  93. Transfers
    1. of Coverdell ESA assets
    2. of employer plan benefits
    3. between IRAs
    4. of IRAs
    5. of mortgaged real estate
    6. of partnership interest
    7. of property
    8. Section 83
    9. separate liability relief and
  94. Transfers in trust
  95. Transfer taxes
  96. Transit passes
  97. Transportation benefits
  98. Transportation costs
  99. Transportation industry workers
  100. Travel
    1. as education expense
    2. to National Guard and Reserve meetings
    3. and payment extensions
  101. Travel allowance, on Form W-2
  102. Travel and entertainment expense deductions
    1. 50% limit on
    2. business gifts
    3. for business trips
    4. business-vacation trips
    5. commuting expenses
    6. for conventions
    7. entertainment costs
    8. meal costs
    9. proving
    10. record-keeping requirements
    11. reimbursements for
    12. reporting of
    13. rules for
    14. and tax home
  103. Travel expenses
    1. deductions for Armed Forces Reservists/National Guard members
    2. investment-related
    3. for job search
    4. medical expense deductions for
    5. for recreational purposes
    6. as rental deductions
    7. repayment of disallowed
    8. as work-related costs of education
  104. Travel restrictions, income from countries with
  105. Treasury bills
  106. Treasury Department
  107. Treasury inflation-indexed securities
  108. Treasury inflation-protected securities (TIPS)
  109. Treaury Department
  110. Trees, damage to
  111. Trustees, waiver of commissions by
  112. Trusts. See also specific types
    1. additional Medicare taxes on
    2. basis of property received by
    3. charitable donations through
    4. deductible donations to
    5. dividends from
    6. gifts of income interests in
    7. gift tax and
    8. as IRA beneficiaries
    9. on Schedule K-1
    10. transfer of U.S. savings bonds to
    11. transfers of mortgaged property to
  113. Tuition
  114. Two-year resale rule
  115. Two-year rule

U

  1. Unadjusted basis of property
  2. Unauthorized collection lawsuits
  3. Underpayments (tax)
  4. Underpriced award items
  5. Understanding Your Form W-2 for 2016 Wages and Tips
  6. Unearned commissions
  7. Unemployed persons
  8. Unemployment benefits
  9. Unemployment taxes
    1. dependent care credit and
    2. for housekeepers
  10. Unforeseen circumstances, sales due to
  11. Unified Estate and Gift Tax Schedule for 2016
  12. Uniform Lifetime Table
  13. Uniforms
  14. Uniform Transfers to Minors Act
  15. Union costs
  16. Unmarried co-owners of home
  17. Unmarried head of household
  18. Unmarried joint tenants
  19. Unrecaptured Section 1250 gain
  20. Unrecaptured Section 1250 Gain Worksheet
  21. Unreimbursed expenses
  22. Unused tax credits
  23. Useful life
  24. Use-it-or-lose-it deadline
  25. Use tests
  26. U.S. Military Academy
  27. U.S. savings bonds
  28. U.S. savings bond tuition plans
  29. U.S. Tax Guide for Aliens. See IRS Publication 519

V

  1. VA. See Veterans Administration
  2. Vacant land
  3. Vacant residences
  4. Vacation homes
  5. Vacations
  6. Vans, depreciation on. See also Car and truck expenses
  7. Van transportation
  8. Vehicle loans
  9. Vehicles
    1. business
    2. charitable donations of
  10. Vehicles, business. See also Automobiles; See also Car and truck expenses
  11. Vesting
  12. Veterans
  13. Veterans Administration (VA)
  14. Virgin Islands
  15. VISTA volunteers
  16. Vitamins
  17. Voluntary conveyances
  18. Voluntary interest payments
  19. Volunteers

W

  1. Wage and Tax Statement. See Form W-2
  2. Wage income. See Salary or wage income (compensation)
  3. Waiver of Restrictions on Assessment and Collection of Deficiency in Tax and Acceptance of Overassessment. See Form 870
  4. Waivers
  5. Warrants
  6. Wash sales
  7. Weekends, business-vacation trips on
  8. Weight-reduction programs
  9. Wellness programs
  10. What’s New for 2016
  11. What You Need To Substantiate Your Donations
  12. Whistleblower awards
  13. Who Claims the Deduction for Real Estate Taxes?
  14. Widows or widowers. See Qualifying widows or widowers
  15. Wills, contesting
  16. Winnings
  17. Withdrawals
    1. from 401(k) plans
    2. of nondeductible IRA contributions
    3. premature
    4. by reservists
    5. from Roth IRAs, penalties on
    6. saver’s credit and
  18. Withholdings
    1. additional Medicare taxes and
    2. for Armed Forces personnel
    3. backup
    4. for children
    5. and child tax credit
    6. to cover prior tax underpayments
    7. estimated tax and
    8. FICA
    9. filing for refund of
    10. on Form W-2
    11. on gambling winnings
    12. on government payments
    13. for household employees
    14. for housekeepers
    15. on late-filed original returns
    16. on lump-sum distributions from retirement plans
    17. and retirement distributions
    18. for retirement plans
    19. on Social Security benefits
    20. on tips
    21. on wages
  19. Work camps
  20. Work clothes
  21. Workers abroad
  22. Workers’ compensation
  23. Workforce, amortization of
  24. Working condition fringe benefits
  25. Working interests, in oil and gas wells
  26. “Workouts,” mortgage loan
  27. Work-related costs of education
  28. Worthless securities
  29. Wrongful death actions
  30. Wrongful incarceration, restitution for
  31. Wrongful termination

Y

  1. Year-end benefits
  2. Year-end dividends
  3. Year-end donations
  4. Year-end purchases
  5. Year-end sales
  6. Year-end securities transactions

Z

  1. Zero coupon bond discount
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