Deceased Taxpayers

• FAQs About Estate Taxes ..IRS
• Guide for Survivors, Executors, & Administrators ..IRS Pub 559
• What To Do When Someone Dies ..Mitchell A. Port
• Income Tax Returns for Estates & Trusts ..IRS IRM
• Income Tax Issues Affecting Decedent's Estates ..South Dakota Bar
• IRS Form 1041 - Income Tax Return for Estates & Trusts
• IRS Form 1041 Schedule K-1 - Income Tax Return for Estates & Trusts
• Form 1041 - Instructions
• Taxation of Accelerated Death Benefits & Viatical Settlements ..WorldWideWeb Tax
• Taxation of Life Insurance Proceeds & Accelerated Death Benefits ..IRS Pub 525
• Inheriting an IRA ..Fidelity
• Rolling Over An Inherited Pension .. IRS (See Sec. V, page 5)

• Also See Estate & Gift Taxes and Income Taxation of Estates & Trusts

Filing Status

• Filing Status ..IRS Pub 17 Ch 2
• Filing Status ..IRS Pub 501
• A Look At Filing Status ..Bankrate.com

• The Marriage Tax Penalty ..About.com
• Understanding The Marriage Penalty ..PacificTax1040.com
• Marriage Penalty Relief May Be Coming To An End ..Accounting Today
• Does Your State Have A Marriage Penalty ..Tax Foundation

Personal Exemptions & Dependents

• Personal Exemptions ..IRS Pub 501
• Dependent Exemptions ..IRS Pub 501
• Who Is A Qualifying Child? ..IRS Pub 501
• Tax Rules for Children and Dependents ..IRS Pub 929

• Also See Kiddie Tax

Standard Deduction

• Standard Deduction ..IRS Pub 501
• Deduct the Sales Tax Paid on a New Car (2009) ..Intuit.com

Filing Information

• General Filing Information ..IRS Pub 501
• Free E-Filing ..IRS
• IRS E-File Options
• Locate IRS VITA Site - Free Tax Preparation
• Locate AARP Taxaide Site - Free Tax Preparation
• E-File Handbook For Providers ..IRS Pub 1345
• 2012 List of Forms That Can Be E-Filed
• How To Contact the IRS
• Links to States Offering E-Filing for State Tax Return

Disability, Sickness & Injury

• Tax Highlights for Persons with Disabilities ..IRS Pub 907
• Disability Retirement ..IRS Pub 575
• Sickness & Injury Benefits ..IRS Pub 525 Ch4
• Is Sick Pay Taxable ..WorldWideWeb Tax
• IRS Form W4-S: Tax Withholding From Sick Pay
• Rules for Disability Retirement - Federal Employees ..IRS Pub 721
• Credit for the Elderly or Disabled ..IRS Pub 524
• Law, Health Policy & Disability Center ..Univ. of Iowa
• See Social Security Disability on my Retirement Resources page.

Dividends

• Investment Income and Expenses ..IRS Pub 550
• What Are Qualified Dividends? ..IRS
• Qualified Foreign Corporation Dividends ..IRS Notice 20011-64
• Dividend Income ..IRS Tax Topic 504
• Mutual Fund Distributions ..Fairmark Press
• IRS Form 1099-DIV

Community Property

• Community Property ..IRS Pub 555
• Divorced or Separated Individuals ..IRS Pub 504
• Basic Principles of Community Property Law ..IRS IRM
• Comparison of State Law Differences in Community Property States ..IRS IRM
• Married Separate & Community Property ..Fool.com
• Community Property vs Joint Tenancy for Married Couples ..Ca-Trusts.com

• Also See Divorce & Taxes below.

Same Sex Marriage, Civil Unions & Domestic Partnerships

• Defense of Marriage Act (DOMA): Text, Impact & Court Rulings ..Wikipedia
• Answers to Frequently Asked Questions for Same-Sex Couples ..IRS
• Qs & As for Registered Domestic Partners and Same-Sex Spouses in Community Property States ..IRS
• U.S. Supreme Court Asked to Review DOMA
• Tax Issues for Same Sex Couples ..Google Search
• Same-Sex Marriage, Civil Unions, and Domestic Partnerships ..NY Times Topics
• Same Sex Tax Law Blog ..Santa Clara Univ. Law
• Federal Non-Recognition Complicates State Income Taxation of Same-Sex Relationships ..Cardozo School of Law
• Same Sex Marriage & Taxes ..The Dinesen Tax Times

Divorce & Taxes

• Divorced or Separated Individuals ..IRS Pub 504
• Taxes in Divorce ..Laymen Version
• Taxes in Divorce ..Tax Preparer Version
• Info on Divorce by State & Canadian Province ..DivourceSource
• Divorce & Pensions & Retirement Accounts ..Divorcesupport.com
• IRAs & Divorce ..Divorcemag.com
• Qualified Domestic Relations Orders (QDRO) & Pensions ..Labor Dept
• Sample Language For A Qualified Domestic Relations Orders (QDRO) ..IRS Notice 97-11
• Qualified Domestic Relations Orders (QDRO) & PBGC
• Handbook for Attorneys - Dividing Federal Pensions ..OPM
• Dividing Military Pensions In Divorce ..About.com
• Military Divorce & Separation Issues ..About.com
• IRS Form 2120 - Multiple Support Agreement
• IRS Form 8332 - Release of Claim to Exemption
• Treasury Offset Program: Failure to Pay Child Support ..IRS Topic 203

• Tax Planning For The Divorcing & Newly Divorced ..Chicago Tribune
• Can State Court Order Unwilling Spouse To File Joint Return ..Tax Wars Blog
• More On State Court Order That Unwilling Spouse File Joint Return ..Tax Wars Blog
• Nebraska Supreme Ct Holds Unwilling Spouse Can Not Be Forced To Sign Joint Return ..Tax Wars Blog
• Alimony ..IRS Pub 17 Ch 18
• Alimony Paid ..IRS Tax Topic 452
• Alimony ..DivorceInfo.com
• IRC Sec. 71 Statutory Requirement
• Alimony Recapture Rule ..Rosen Law Firm

• Innocent Spouse Relief ..IRS Pub 971
• IRS Tax Information for Innocent Spouses
• Two-Year Limit No Longer Applies to Many Innocent Spouse Requests ..IRS Notice 2011-70
• Proposed Rev. Procedure: More Liberal Guidance On Innocent Spouse Relief ..IRS Notice 2012-08
• Innocent Spouse Relief: How To Apply
• Innocent Spouse Relief ..Fairmark Press
• IRS Form 8857 - Request for Innocent Spouse Relief

• Injured Spouse Rule ..Fairmark Press
• IRS Form 8379 - Injured Spouse Claim and Allocation

Tax Benefits for Education

• IRS Tax Benefits for Education: Information Center
• Tax Benefits for Education ..IRS Pub 970
• Present Law & Analysis Relating To Tax Benefits for Higher Education ..JCT 07/2012

• Scholarships, Fellowships, Grants, and Tuition Reductions ..IRS Pub 970
• American Opportunity Tax Credit ..IRS Pub 970
• Lifetime Learning Credit ..IRS Pub 970
• Final Regulations: Education Credits (12/02) ..UncleFed.com
• IRS Form 8863 - Hope & Lifetime Learning Education Credits

• Also see: Tax Credits

• Student Loan Interest Deduction ..IRS Pub 970
• Student Loan Interest Deduction Final Regs ..TD 9125
• Cancellation of Student Loans ..IRS Pub 970

• Tuition & Fees Deduction ..IRS Pub 970

• Coverdell Education Savings Account (CESA) ..IRS Pub 970
• Internet Guide to Coverdell Education Savings Account ..Savingforcollege.com
• Qualified Tuition Program (QTP) ..IRS Pub 970
• Introduction to Section 529 (College Savings) Plans ..Savingforcollege.com
• Compareof 529 Plans By State ..Collegesavings.org
• Transfering UGMA/UTMA Accounts to a 529 Plan ..Fairmark Press

• Early Distributions from IRAs ..IRS Pub 970
• Education Savings Bond Program ..IRS Pub 970

• Employer Provided Educational Assistance ..IRS Pub 970
• Employer Provided Educational Assistance ..Journal of Accountancy
• Business Deduction for Work-Related Education ..IRS Pub 970
• IRS Form 2106: Employee Business Expense

• IRS Tax Information For Students
• Graduate Student Tax Information ..Univ. of Alabama
• U.S. Dept. of Education Student Aid Resources
• Financial Aid Information Page ..FinAid
• California Student Aid Commission
• Military Education Benefits: GI Bill ..Veterans Admin.
• Guide to all U. S. Government Grants and Loans Benefiting Students ..FedMoney.org

Employee Benefits

• Employee Benefits Legal Resource Site ..Carol V. Calhoun, JD
• Fundamentals of Employee Benefit Programs ..Employee Benefit Research Institute
• Employer's Tax Guide to Fringe Benefits ..IRS Pub 15-B
• Tax Treatment of Employer Provided Cellphones ..IRS Notice 2011-72
• Compensation in Stocks and Options Tax Guide ..Fairmark Press
• JCT Overview Of Present Law & Background: Executive Compensation (4/02)
• Employer Stock Options Tax Estimators ..SmartMoney
• Employee Stock Purchase Plans (ESPPs) ..MyStockOptions.com
• Restricted Stock ..MyStockOptions.com
• JCT Overview of Income Tax Provisions Relating to Employee Stock Options
• ESOPs ..Nat'l Center for Employee Ownership
• Stock Options ..Nat'l Center for Employee Ownership

• Also see: Stock Options

• Cafeteria Plans ..MyCafeteriaPlan.com
• Flexible Spending Account ..Wikipedia
• How Much Should I Put Into My FSA? ..Kiplinger.com
• Qualified Reservist Distributions (QRD) From FSAs ..IRS Notice 2008-82
• Sec. 125 (Cafeteria Plans) Qs & As ..Benefits Link
• Dependent Care Credit vs. Dependent Care FSA ..MHM Resources
• Final Regulations: Sec 125 Cafeteria Plans ..TD 8878
• Revised Definition of Medical Expenses Relating to OTC Medicines ..IRS Notice 2010-59
• IRS Guidance: $2500 Limit ..IRS Notice 2012-40

• HSAs & MSAs ..IRS Pub 969
• HSA Resource Center & Guidance ..US Treasury
• 2013 Inflation Adjusted Amounts for HSAs ..IRS Rev Proc 2012-26
• 2014 Inflation Adjusted Amounts for HSAs ..IRS Rev Proc 2013-25
• HSAs ..SBA
• IRS Guidance ..Notice 2008-52
• IRS Guidance ..Notice 2008-59
• High Deductible Health Plans (HDHP) With HSAs ..U.S. OPM
• Understanding Health Savings Accounts (HSAs) ..HSAfinder.com
• HSA How-To Guide ..HSA for America
• Health Savings Accounts (HSAs) ..benefitslink.com
• Present Law & Analysis Relating To Tax Treatment of HSAs ..JCT
• Medicare Medical Savings Accounts ..Medicare Interactive

• How Archer Medical Savings Accounts Work ..FACPA
• Archer Medical Savings Accounts ..IRS Pub 969
• Sec. 127 Educational Assistance ..Univ. of California

• Also See Education Benefits
• Tax Law & Background Relating to Health Care ..JCT 4/98
• Tax Law Relating to Health & Long-Term Care ..JCT 6/99
• COBRA Healthcare Continuation Coverage ..IRS Notice 98-12

Estate & Gift Taxes

• Summary of The American Taxpayer Relief Act of 2012 ..Goodwin Proctor
• Summary of The Tax Relief, Unemployment Insurance Reauthorization, and Job Creation Act of 2010
• 2010 Tax Law Changes to the Estate and Gift Tax ..Buckley Law, PC
• Guidance for Decedents Who Died In 2010 ..IRS Notice 2011-66
• Safe Harbor Guidance for Decedents Who Died in 2010 ..IRS RP 2011-41
• Guidance on Electing Portability of Deceased Spousal Unused Exclusion Amount ..IRS Notice 2011-41
• FAQs About Estate Taxes ..IRS
• Intro to Estate & Gift Taxes ..IRS Pub 950
• Guide for Survivors, Executors & Administrators ..IRS Pub 559
• IRS Primer On Estate & Gift Taxes
• Estate & Gift Taxes: Economic Issues ..CRS Report
• Inheritance and Estate Tax Rates and Exemptions (Jan. 2013) ..Tax Foundation
• States With State Death Taxes For 2013 (Interactive Map) ..Forbes
• State Estate Tax Exemptions for 2009, 2010 and 2011 ..About.com
• How The States Have Reacted to Estate Tax Changes (06/11) ..Northern Trust
• Impact of the Federal Estate Tax on State Estate Taxes ..CRS Report
• State Estate Taxes: Currently ..McGuireWoods LLP
• Estate & Inheritance Taxes by State ..Findlaw
• Estate & Gift Taxes ..Nolo Press Legal Encyclopedia
• U.S. Estate and Gift Taxes for NRA ..Tax Prophet (Robert Sommers, Atty)
• Estate Taxation of Nonresident Aliens ..JPM Financial Services
• International Estate Planning: A Primer ..Cadwalader Wickersham & Taft

• Tax Rules for Gifts ..Fairmark.com
• Know The Gift Tax Rules ..Bankrate.com
• Gift Tax Rules for 2012 & Beyond ..Zucker Law Firm
• Eight Tips To Help Determine If A Gift Is Taxbale ..IRS

• Modeling the Federal Revenue Effects of Changes in Estate and Gift Taxation ..JCT 11/12
• Present Law & Historical Overview (See Page 29) ..JCT 01/11
• A History of Estate & Gift Taxes ..CRS Report
• IRS Study of Federal Taxation of Inheritance & Wealth Transfers
• IRS Form 706 - Estate & GST Tax Return
• IRS Form 709 - Gift & GST Tax Return
• Source Material: Estate & Gift Taxes ..Cornell Law

Estate Planning

• Summary of The American Taxpayer Relief Act of 2012 ..Goodwin Proctor
• Estate Planning Info & Basics ..Bankrate.com
• States With State Death Taxes For 2013 (Interactive Map) ..Forbes
• How The States Have Reacted to Estate Tax Changes ..Federation of Tax Administrators
• Effect On States Of Repeal of Federal Estate Taxes ..FTA Bulletin
• Introduction to Estate Planning ..Findlaw
• Forbes Guide To Estate Planning
• A Married Couple's Guide To Estate Planning ..Forbes
• Forbes: Estate Planning For A Married Couple
  [ Part I: Ethics In Estate Planning ] [ Part II: Unified Credit Freeze ] [ Part III: Estate Plan Funding ]
• Smart Money Guide to Estate Planning
• Avoiding the Estate Tax Collector ..CCH Business Owner's Toolkit
• Estate Planning Guide ..Robert Clofine, Atty at Law
• Wills, Trusts & Estates Prof Blog
• Essential Tax & Wealth Planning Guide: Update ..Deloitte
• Community Property vs Joint Tenancy for Married Couples ..Ca-Trusts.com
• Passing Your Home to Heirs ..SmartMoney
• Estate Planning Memoranda ..Pillsbury, Madison & Sutro
• Estate Planning Tax Links ..Estateplanninglinks.com
• International Estate Planning: A Primer ..Cadwalader Wickersham & Taft

• A Practical Guide to Wills and Trusts ..Sturm College of Law
• The Role of Executors ..Findlaw.com
• Wills, Trusts and Estate Planning ..Nolo Press Legal Encyclopedia
• Uniform Probate Code ..Cornell Law

• Sophisticated Estate Planning Ideas ..WWLAW.com
• Life Insurance Trusts ..P. Bassing, Atty
• Qualified Personal Residence Trust (QPRT) ..Wills.About.com
• Living Trusts ..SaveWealth.com
• Revocable Living Trusts ..Ohio State Bar Assoc.
• Internet Law Library ..Trusts and Estates
• Charitable Lead Trust (CLT) Handbook ..Charitabletrust.com
• Charitable Remainder Trust (CRT) Handbook ..Charitabletrust.com

Income Tax Returns of Estates & Trusts

• Income Tax Accounting for Estates & Trusts ..Journal of Acountancy
• Income Taxation of Estates & Trusts ..Kelley, Scritsmeir & Byrne PC
• Income Taxation of Estates & Trusts ..Heritage Wealth Managers
• Subchapter J: Taxation of Estates & Trusts ..Richard Colombik & Assoc. PC
• Overview of Fiduciary Income Taxation ..IRS
• Income Tax Returns for Estates & Trusts ..IRS IRM
• Income Tax Issues Affecting Decedent's Estates ..South Dakota Bar
• General Instructions for Form 10401 & Schedules ..IRS
• IRS Form 1041 - Income Tax Return for Estates & Trusts
• IRS Form 1041 Instructions

• Microsoft Security Bulletins
• Apple Security Updates
• Best Practices For Keeping Your Home Network Secure ..NSA
• A Parent's Guide to Internet Safety ..FBI
• Various Security Forums ..Spywareinfo.com
• Online Forums Supporting Windows Users ..Aumha.net
• Apple Support Communities ..Apple
• Google Support Forums ..Google
• Internet Crime Complaint Center ..FBI
• Information on Identity Theft ..FTC
• Virus Hoaxes & False Alerts
• Rumors & Hoaxes ..TruthorFiction.com
• National Center for Missing and Exploited Children
• Information on Organ Donation ..Coalition on Donation
• Suicide Prevention (1-800-273-8255)
• Amnesty International USA
• American Civil Liberties Union
• International Tracing Service

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