MONEY
abortion,legal accelerated death benefits accident and health insurance accidents accountable plans accounting methods accounting periods accounting to employer accuracy-related penalties ACTION volunteers activity not for profit address label adjusted basis administrator adoption adoption credit advance commissions advance earned income credit advance rent aliens alimony allocated tips alternative minimum tax amended returns American citizens abroad annuties annuties- amount contributed annuties- amount received appeal rights appraisal fees armed forces AF- dependency allotments AF- disability pensions AF- moving expenses AF- service academies AF- travel and transportation artistic works artists performing assessments, improvements ATIN attorney fees awards, prizes away from home babysitting back pay backup witholding bad debts bar exam review course bargain purchases barter oncome basis beneficiary of: deceased employee estate or trust bonds: amortization of premium basis of issued at discount orginal issue discount retirement of sale of savings bonds tax-exempt bonds bonuses bribes and illegal payments brokerage account burial or funeral expenses business use of home cafeteria plans campaign contributions campaign expenses canceling a lease cancellation of dept xapital assets capital gains CG- distributions CG-gains and losses CG-tax computation capital loss carryover car accidents car allowance car expenses: C- business use car pools C-charitable contribution C-medical expense C-moving expense carryover, capital loss casualties certificates of deposits change of address change of name charitable contributions check-writing fees checks, year received child care credit CHILD: C- care provider C-gifts to C- investment income C- support C- tax on investment income christmas gifts citizens outside the U.S. claims for refund clergy clerical help deduction closing costs (settlement fees) collection of tax combat zone: CZ-extension to file return CZ-extension to pay tax commissions, advance common law marriage community property commuting expenses computerized returns considered unmarried constructive receipt of income contributions, charitable convention expenses cooperative apartments copyrights cosmetic surgery cost basis cost-of-living allowances, gov coupon bonds court awards CPA exam review course CREDITS: C-adoption C-child and dependent care C-child tax C-earned income C-education expenses C-electric vehicle C-for the disabled C-for the elderly C-foreign tax C-higher education expenses C-miminum tax C-mortgage interest C-railroad retirement tax overpaid C-regulated investment company C-social security tax overpaid C-witholding custodial fees custody - noncustodial parent damages day-care center death benefits: D-employees D-life insurance D-public safety officers debts: D-bad debts D-cancellation of forgiveness D-paid by another deceased taxpayer deductions in respect of decedent deductions related to benefits dependent care: benefits credit for DEPENDENTS: child tax credit exemption filing requirements for education credits medical expenses social security number standard deduction support by divorced or separated parents tests to claim deposits, loss on depreciatiuon: car rental property deposits, loss on depreciation: car rental property Desert Storm diaper service directors' fees DISABILITY: benefits repaid income permanent and total disabled persons: credit for expenses for financially disaster area losses disaster refief disclosure statement discount bonds and notes distribution of: bond purchase plans corporations estates and trusts S corporations dividends divorced taxpayers: alimony dependent support test exemptions filing status transfers of proverty drugs and medicines due dates dues: chamber of commerce club union earned income earned income credit easements education credits education savings bond program education IRA educational assistance educational expenses electric vehicle credit electronic filing eligible educational institution employee achievement awards exployee expenses: cellular telephone education home computer miscellaneous travel and transportation employment: abroad agency fees interview expenses resume' expenses taxes entertainers and musicians entertainment expenses estate tax: credit for how to figure payment-voucher payments penalty when to pay examination of return excess reimbursements executors and administrators exempt income exemptions: decedent as dependent deduction for phaseout of expenses for higher education extensions eyeglasses fair market value fair rental value federal crime investigations prosecutions federal employee compensation act federal income taxes federal per diem fee-basis officials fellowships and scholarships filing requirements filing status: change to married filing joint change to married filing separate general rules qualifying widow final return financially disabled fines fiscal year foreclosure foreign: convetions employer students tax credit or deduction FORMS: irs form 56 irs form 1040 irs form 1040A irs form 1040EZ irs form 1040X irs form 1040-ES irs form 1040-ES(NR) irs form 1040-V irs form 1065 irs form 1098 irs form 1098-T irs form 1099 irs form 1099_A irs form 1099-B irs form 1099-C irs form 1099-DIV irs form 1099-G irs form 1099-INT irs form 1099-MISC irs form 1099-OID irs form 1099-R irs form 1099-S irs form 1120S irs form 1310 irs form 2106 irs form 2106-EZ irs form 2120 irs form 2210 irs form 2439 irs form 2441 irs form 2688 irs form 3115 irs form 3903 irs form 4070 irs form 4070A irs form 4137 irs form 4506 irs form 4562 irs form 4684 irs form 4810 irs form 4868 irs form 4972 irs form 5329 irs form 5495 irs form 5498 irs form 6251 irs form 8271 irs form 8275 irs form 8283 irs form 8332 irs form 8379 irs form 8396 irs form 8453 irs form 8582 irs form 8606 irs form 8615 irs form 8801 irs form 8814 irs form 8818 irs form 8822 irs form 8824 irs form 8828 irs form 8834 irs form 8839 irs form 8855-V irs form 8863 irs form 9465 irs form SS-5 irs form W-10 irs form W-2 irs form W-2G irs form W-4 irs form W-4P irs form W-4S irs form W-5 irs form W-7 irs form W-7A irs form W-9 irs form W-9S foster child foster parents and providers free tax services free tour received fringe benefits funeral or burial expenses GAINS AND LOSSES: basis casualty and theft losses deposits estates and trusts figuring gambling hobby passive activity losses personal items related parties reporting rollover of gain gambling winnings and losses garnishments and attachments GIFTS: charitable basis business christmas, from employer holding period not taxed taxes on to reduce the public debt grants gross income ground rents group life insurance group medical insurance premiums guranteed payments guide dogs H.R. 10 (Keogh) plans hazardous duty area head of household health insurance hearing aids help with your taxes hobbies holding period HOME: abandoned business use of charged to rental property closing costs cost of keeping up damage to exclusion of gain foreclosure main home defined vacation hope credit hours of service limits household employees how to figure medical expenses identification number, qualifying person impairment-related work expenses improvements income in respect of a decedent INCOME TAXES: deductible amounts interest on nondeductible amonts refund of income-producing expenses indefinite assignment individual retirement arrangements IRAs administrative fees contributions deductions education IRA general rules married filing separately penalties rollovers and other transfers Roth IRA Inheritances: basis holding period not taxed injured spouse injury and illness payments innocent spouse installment agreement installment sale insurance policies exchanged insurance premiums: alimony payments group life home liability life long-term care medical mortgage paid in advance rental self-employed Insurance proceeds: accident and health dividends interest on dividends endowment long-term care contract installment payments life medical property veterans INTEREST: expense fees to collect frozen deposits income mortgage on refunds on unpaid taxes personal usurious interlocutory decree of divorce interview expenses investment property involuntary conversions ITEMIZED DEDUCTIONS: changing your mind decedent's return limit recoveries of state benefit funds who should itemize ITIN joint accounts jury duty keeping up a home keogh (H.R. 10) plans kickbacks laboratory fees late payment charges leases conceled or transferred leasing a car legal expenses license and similar fees life insurance: paid before death premiums proceeds lifetime learning credit LIMITS: business gifts capital loss casualty and theft losses charitable contributions depreciation of car entertainment itemized deductions meals medical and dental expenses miscellaneous deductions postponement of gain from securities sale liquidating distributions literary compositions loan origination fees lobbying expenses lockout benefits long-term gains and losses lost property lotteries lump-sum distributions M&IE main home married taxpayers: child and dependent care credit estimated tax filing status signing joint return surviving spouse maternity clothes meals and lodging: business travel medical support for dependent medical expenses: checklist costs you can deduct insurance work-related medical savings account medicare medicines and drugs mineral royalties minium tax credit ministers miscellaneous deductions modified accelerated cost recovery system MACRS modified adjusted gross income: for education credits money market certificates mortage interest: credit deduction prepayment pentalty seller-financed moving expenses multiple support: agreement medical expenses municipal bonds musical compositions musicians and entertainers mutual funds name change net operating loss NEW JOB: employment agency fees interview expenses job search expenses moving expenses travel expenses nominees nonaccountable plans nonresident aliens NONTAXABLE: distributions exchanges income not-for-profit activities notes: discounted received for services nursing home office rent office, use of home as older taxpayers: credit for the elderly filing requirements original issue discount other basis overpayment of tax: credited to estimated tax refunded parent's responsibility for child's tax parking fees and tolls: contributions employee business expenses medical partners and partnerships passive activity losses patents patronage dividends payment of tax peace corp allowances PENALTIES: accuracy-related criminal deductibility estimated tax failure to file failure to furnish tax shelter no. failure to pay failure to supply social security number form W-4 fraud frivolous return negligence substantial understatement of income tax pensions: amount contributed amount received unrecovered investment per diem allowance performing artists permanent and total disability personal exemption personal interest personal property taxes personal representative ponts political campaign expenses power of attorney prepaid: income insurance interest rent preparer's fee: deductible amount rental expense presidential election campaign fund private delivery services private schools tuition prizes and awards problem resolution program profit-sharing plans: employer contributions lump-sum distributions prompt assessment request PROPERTY: basis of casualty and theft loss change to rental gifts to charity inherited received as gift received for services rental transfer from a spouse prorating standard meal allowance protective clothing psychiatric care public assisstance benefits Puerto Rico residents qualified domestic relations order QDRO raffles railroad retirement benefits: repayments taxation of witholding railroad retirement tax credit real estate investment trust REIT real estate taxes: basis adjustment deductible amounts local benefits refund of service charges recapture, alimony recordkeeping: contributions employee business expenses general requirements home savings bonds used for education recoveries of: amounts previously deducted itemized deductions stolen property refunds: of interest of state income tax offset against debts past due taxibility of regulated investment company reimbursements: casualty and theft loss medical expenses moving expenses related parties release from personal liability request rental income and expenses repayment of social security benefits repayment, amount previously included repossession of home resident aliens retirement of bonds retirement pay: armed forces pensions and annuties RETIREMENT PLANS: 401 (k) plans 457 plans elective deferrals federal thrift savings fund for employees keogh individual retirement arragements IRAs tax on early distributions Roth IRA voluntary payments to return of capital RETURNS: aliens amended child copies of deceased taxpayer estimated tax extension of filing date filing status final how to file joint Puerto Rican residents separate signatures when to file which form to use who must file rollovers: gain from sale of securities IRAs pensions Roth IRA rounding off dollars royalties S corporations safe deposit box salaries and wages sales and exchanges: bonds general rules home savings: bonds bonds used for education certificate schedule K-1 scholarships security deposit self-employed tax: deduction for who must pay seller-financed mortgage separated taxpayers: dependent support test filing status seaparte maintainance decree separation agreement service charges settlement fees severance apy shareholder, S corporation short-term gains and losses sick pay signing your return simplified method small business stock social security benefits: medicare repayments taxation of social security number social security tax credit for overpayment deductibility specialized small business investment company spouse: taxpayers deceased disabled exemption for medical expenses standard deduction student standard deduction age 65 or older blindness decedent's return dependents persons not eligible spouse standard meal allowance standard milegae rate state: benefit fubnds benefit payments income tax refunds obligations. interest on officials sterilization stock bonus palns: employer contributions lump-sum distributions STOCK: appreciation rights basis dividends for services holding period indirect ownership mutual fund options rights rollover of gain from sale sale or exchange small business worthless stockholders' meeting expenses strike benefits STUDENTS: dependent fellowships, grants and scholarships living in your home loan canceled theological withholding exemption from supplemental security income support for dependents support. decree of survivor annuties survivors tax tax counsel fees tax firgured by irs tax home tax preference items tax refunds: claim for deceased taxpayer general rules interest on less than a dollar offset against debts past due state income tax recoveries tax-empt: bonds income interest TAXES: alternative minimum credits for deductible estimated miminum distributions foreign how to figure income IRA penalties minor children not deductible on capital gains on child's investment income on early pension distributions personal property railroad retirement real estate self-employment social security withholding taxpayer advocate taxpayer identification number taxpayer rights teacher's educational expenses telefile telephones temporary assignment tenants by the entirety tenants in common the federal rate theft losses tip income tools trade-in trades transfer taxes transporting schoolchildren travel and transportation contributions educational employees expenses paid for others in the United States investment-related local transportation medical moving new employment outside of the United States ental travel advance treasury notes trusts and estates income tuition parochial school U.S. citizens abroad U.S. oblibgations interest underpayment of estimated tax, penalty for unemployment compensation uniforms union: assessments benefits dues unpaid salaries and wages unresolved tax problems unstated interest use of home in business usurious interest utility rebate vandalism veterans benefits VISTA volunteers wages welfare wheelchair when to file where to file who should itemize widow widower with dependent children WITHHOLDING: backup credit for federal payments fringe benefits gambling winnings general rules pensions and annuities railroad retirement benefits salaries sick pay tips unemployment compensation work clothes wokers' compensation worthless securities wristwatch