Tax Relief

• IRS Disaster Relief Resource Center ..IRS
• IRS Relief for Affected Taxpayers of Terrorists Attack ..IRS Pub 3920
• Tax Relief Companies ..Federal Trade Commission
• Tax Relief Companies ..ConsumerAffairs.com


• Also See Tax Amnesty Programs and Casualties

Gross Income

• Definition of Gross Income ..IRC Sec. 61
• Items Specifically Included In Gross Income ..Internal Revenue Code
• Items Specifically Excluded From Gross Income ..Internal Revenue Code
• Gross Income Exclusions for Non-Resident Aliens ..IRS
• Wrongful Incarceration Exclusion ..IRS
• Taxable & Nontaxable Income ..IRS Pub 525


• See Page 23 Form 1040 for Line Item Instructions

Crypto Currency Transactions

• Virtual Currencies ..IRS
• IRS Guidance - Notice 2014-14
• IRS News Release - Additional Guidance
• IRS Expanded FAQs
• Revenue Ruling 2019-24

Constructive Receipt

• Treas. Reg. 1.451-2: Constructive Receipt of Income
• Constructive Receipt: Payment by Check ..IRS Info Letter 2006-0005
• Constructive Receipt ..American Bar Assoc.

Adjusted Gross Income

• What is AGI and Why It is Important
• Definition of Adjusted Gross Income ..IRC Sec. 62


• See Page 31 Form 1040 for Line Item Instructions

Tax Benefits for Adoption

• Adoption Credit & Adoption Assistance Programs ..IRS Tax Topic 607
• Adoption Tax Credit ..Bankrate.com
• Safe Harbors for Determining Finality of Foreign Adoptions ..IRS RP 2010-31
• IRS Form 8839 - Qualified Adoption Expenses
• IRS Form 8839 Instructions

Alternative Minimum Tax

• Tax Guide to the AMT ..Motley Fool
• Present Law & Background Relating To The Individual AMT ..JCT June '07
• Alternative Minimum Tax for Individuals ..CRS Report Sept. 2012
• AMT & Muni Bonds ..investinginbonds.com
• IRS Form 6251: AMT for Individuals
• IRS Form 6251: Instructions
• Who Pays the Individual AMT? ..Tax Policy Center

Tax Amnesty

• Current State Tax Amnesty Programs ..Fed. of Tax Admin.
• Upcoming & Current State Tax Amnesty Programs ..MTC.com
• Sales Tax Amnesty Programs By State ..Sales Tax Institute
• Multi-state Voluntary Disclosure Program ..MTC.gov
• IRS Voluntary Classification Settlement Program

Taxation of the Military

• IRS Tax Information for Members of the Military
• Armed Force's Tax Guide ..IRS Pub 3
• IRS Information for Veterans
• IRS Resources for Disabled Veterans
• IRS Qs & As on Combat Zone Tax Provisions
• Notifying the IRS by E-Mail about Combat Zone Service
• EITC Information for Members of the Military ..IRS
• State Income Tax for Military Members ..Military.com
• Property Tax Exemptions by State for Qualifying Veterans ..Veterans United
• Tax Guide for Citizens & Resident Aliens Abroad ..IRS Pub 54
• Qualified Reservist Distributions (QRD) From FSAs ..IRS Notice 2008-82
• Military Family Tax Benefits ..IRS.gov
• Dept. of Veterans Affairs (VA)


• Heroes Earnings Assistance and Relief Tax Act of 2008 (HEART Act) (PL 110-245)
  [ Text ] [ JCT Explanation ]
• HEART Act Guidance ..IRS Notice 2010-15
• Military Family Tax Relief Act of 2003 (PL 108-121)
  [ Text] [ My Summary ]
• Servicemembers Civil Relief Act (PL 108-189)
  [ Text] [ Justice Dept Summary ]
• Military Spouse Residency Relief Act (MSRRA) (PL 111-97)
  [ Text ] [ FAQs & Explanation ]
• Overview of The Uniformed Services Employment & Reemployment Rights Act (USERRA) ..U.S. DOL
• Overview of Soldiers' & Sailors' Civil Relief Act


• Also see the Servicemembers Civil Relief Act (PL 108-189) above. It revises the SSCRA.


• IRS Form 4868: Application for Automatic Extension of Time To File
• IRS Form 8822: IRS Change of Address
• Survivor Benefits Plan ..Military.com
• Overview Of The Survivor Benefit Plan (SBP) ..US Defense Dept.
• Retirement Plans FAQs regarding USERRA and SSCRA ..IRS
• Veterans Death Pension ..Military.com
• Access To All VA Benefit Brochures ..VA.gov
• Military Education Benefits: GI Bill ..Veterans Admin.
• Post-9/11 GI-Bill ..Veterans Admin.

Barter Income

• Bartering Income ..IRS Tax Topic 420
• Property or Services Income .. IRS Pub 334
• How Bartering Works ..Howstuffworks.com
• IRS Form 1099-B
• IRS Form 1099-B Instructions

Basic Tax Law

Notice: Always check the dates on each publication.

• IRS Tax Reform Home Page
• Overview of The Federal Tax System As In Effect For 2020 ..JCT
• Overview of The Federal Tax System As In Effect For 2021 ..JCT
• Overview of The Federal Tax System As In Effect For 2022 ..JCT
• Present Law And Historical Overview Of The Federal Tax System ..JCT
• The Taxation Of Individuals And Families ..JCT Jul. 2017
• Present Law And Background Relating To Tax Incentives For Residential Real Estate ..JCT
• Present Law And Background Regarding The Federal Income Taxation Of Small Businesses ..JCT Jul 2017
• Present Law & Background Information Related To Federal Taxation & State & Local Government Finance ..JCT March 2013
• Present Law And Background Relating To The Federal Tax Treatment Of Charitable Contributions ..JCT
• Present Law And Background Relating To Retirement Plans ..JCT
• Present Law And Background Relating On The Taxation Of High Income And High Wealth Taxpayers ..JCT
• Constitutionality Of Retroactive Tax Legislation ..CRS Report
• IRS Tax Publications
• Index to IRS Tax Topics

Basics of Tax Law ..Wikipedia
• Armed Forces Tax Guide: IRS Pub 3 (Pdf) or (Text)
• Circular E: Employer's Tax Guide: IRS Pub 15 (Pdf) or (Text)
• Employer's Supplemental Tax Guide: IRS Pub 15-A (Pdf) or (Text)
• Employer's Tax Guide to Fringe Benefits: IRS Pub 15-B (Pdf) or (Text)
• Tax Guide for Individuals: IRS Pub 17 (Pdf) or (Text)
• Circular A: Agricultural Employer's Tax Guide: IRS Pub 51 (Pdf) or (Text)
• Farmers Tax Guide: IRS Pub 225 (Pdf) or (Text)
• Tax Guide for Small Business: IRS Pub 334 (Pdf) or (Text)
• Tax Guide for Seniors: IRS Pub 554 (Pdf) or (Text)
• Tax Guide for the Retiree: IRS Pub 4190 (Pdf)
• Tax Rules for Children & Dependents: IRS Pub 929 (Pdf) or (Text)
• Individual Retirement Accounts - Contributions: IRS Pub 590-A (Pdf) or (Text)
• Individual Retirement Accounts - Distributions: IRS Pub 590-B (Pdf) or (Text)
• Retirement Plans for Small Business: IRS Pub 560 (Pdf) or (Text)
• Pension & Annuity Income: IRS Pub 575 (Pdf) or (Text)
• Tax Guide to US Civil Service Retirement Benefits: IRS Pub 721 (Pdf) or (Text)
• Household Employers Tax Guide: IRS Pub 926 (Pdf) or (Text)
• Tax Benefits for Education: IRS Pub 970 (Pdf) or (Text)
• Tax Information for First Time Home Buyers: IRS Pub 530 (Pdf) or (Text)
• Survivors, Executors, and Administrators: IRS Pub 559 (Pdf) or (Text)
• Tax Guide for US Citizens & Resident Aliens Abroad: IRS Pub 54 (Pdf) or (Text)
• Tax Guide for Individuals With Income From US Possessions: IRS Pub 570 (Pdf) or (Text)
• US Tax Guide for Aliens: IRS Pub 519 (Pdf) or (Text)
• Employer's Tax Guide - US Territories: IRS Pub 80 (Pdf) or (Text)
• Partnerships: IRS Pub 541 (Pdf) or (Text)
• Corporations: IRS Pub 542 (Pdf) or (Text)


• Joint Committee on Taxation Documents
• The Truth About Frivolous Tax Arguments ..IRS Office of Chief Counsel>
• Complexity of the Internal Revenue Code ..JCT Staff Testimony 7/01
• Present Law And Background On Dependent Care And Paid Leave .. JCT
• Tax Treatment of The Cost of Health Care .. JCT
• Overview Of Federal Tax Provisions Relating To Native American Tribes And Their Members .. JCT
• Present Law & Background Relating To The Tax Treatment Of Retirement Savings ..JCT 01/16
• Present Law And Background Relating To Challenges In The Retirement System ..JCT 5/19
• Tax Law Relating to IRAs .. JCT
• Tax Law Relating to Tax Benefits for Higher Education .. JCT
• Tax Law Relating to Treatment of Derivatives .. JCT
• Tax Law Relating to The AMT .. JCT
• Tax Law Relating to Refundable Credits ..JCT
• Present Law And Selected Policy Issues In The U.S. Taxation Of Cross-Border Income ..JCT 03/15
• History, Present Law, And Analysis Of The Federal Wealth Transfer Tax System ..JCT 03/15

Taxation of Investors

• Understanding Capital Gains and Losses
• Present Law Relating To Taxation of Capital Gains..JCT 09/2012
• Sales and other Dispositions of Assets ..IRS Pub 544
• Basis of Assets ..IRS Pub 551
• Final Regulations: Reporting of Cost Basis


• Investment Income & Expenses ..IRS Pub 550
• Taxes & Short Sales ..Motley Fool
• Worthless Securities ..Fairmark.com
• IRS Form 1040 Schedule D - Capital Gains & Losses
• IRS Form 1040 Schedule D Instructions
• IRS Form 8949 Sales & Other Dispositions of Capital Assets
• IRS Form 8949 Instructions
• IRS Form 4952 Investment Interest Expense Deduction
• IRS Form 1099-B Proceeds From A Broker


• Wash Sale Rule ..Fairmark Press
• Wash Sales - IRA & Roth IRAs ..Rev. Rul. 2008-05
• Tax Breaks on Small Business Stock ..CheckpointMarketing.com
• Certificates of Divestiture (Capital Gains Deferral) ..NIH


• Bond Basics ..ProjectInvested.com
• Investment Guide to Bonds ..Investment Canvas
• Investor Guide To Muni Bonds ..Project Invested
• Zero Coupon Muni Bonds & Taxes ..TheStreet.com
• AMT & Muni Bonds ..investinginbonds.com
• IRS Info on Tax Exempt Bonds
• Tax-Exempt Private Activity Bonds ..IRS Pub 4078


• Tax Resources for Traders ..Tradelog
• Mark-To-Market Accounting Method ..IRS Rev Proc 99-17


• All You Want to Know About Stock Options ..myStockOptions.com
• Stock Options Basics ..Nat'l Center for Employee Ownership
• Stock Options ..IRS Pub 525
• Taxation of Employee Stock Options ..Michael Gray, CPA
• Stock Option Compensation Warnings for the Unwary ..KPMG Sept. 2015 Report
• ISO Final Regs (TD 9144 8/3/04)
• Non-Qualified Stock Options ..Michael Gray, CPA
• Employee Stock Purchase Plans (ESPPs) ..Fairmark.com
• Employee Stock Purchase Plans (ESPPs) ..TurboTax
• JCT Overview of Federal Income Tax Provisions Relating to Employee Stock Options
• § 83(b) Election To Include In Gross Income In Year Of Transfer ..IRS Rev Proc 2012-29
• IRS Notice Stopping FICA Withholding on Statutory Stock Options


• For information on ESOPs, see Retirement Plans


• Also see: Mutual Funds


• UGMA/UTMA Custodial Accounts ..Fairmark Press
• Historic Stock Prices ..MarketWatch/b>
• Historic Stock Prices ..Nasdaq
• Dividend Dates ..Dividend.com
• Search Key Topics at SEC

Tax On Net Investment Income aka 3.8% Medicare Contribution Tax

• IRS FAQs
• Overview Of The New 3.8% Investment Income Tax, Part 1 ..Forbes.com
• Overview Of The New 3.8% Investment Income Tax, Part 2: Passive Activities ..Forbes.com
• Overview Of The New 3.8% Investment Income Tax, Part 3: Property Gains ..Forbes.com
• Overview Of The New 3.8% Investment Income Tax, Part 4: Rental Income And The Real Estate Professional ..Forbes.com
• Who Is A Real Estate Professional ..Forbes.com
• Treasury Final Regulations T.D. 9644

Selling Your Home

• Selling Your Home ..IRS Pub 523


• See My Summary of the tax law for members of the armed forces.
• IRS Final & Temporary Regulations on Sale of Home
  [ Exclusion of Gain (T.D. 9030) ] [ Reduced Maximum Exclusion (T.D. 9031) ] [ Final Regs On Reduced Maximum Exclusion (T.D. 9152) ]
• Which Home Is the Principal Residence ..SfGate.com
• Tax Information for First-Time Homeowners ..IRS Pub 530
• Tax Breaks for Selling Your Home ..Nolo.com

Casualties, Disasters & Theft

• Casualties, Disasters, & Thefts: Expired 12/31/17 Except Federally Declared Disasters ..IRS Pub 547
• Tax Relief in Disaster Situations ..IRS
• Ebola Outbreak Designated A Qualified Disaster ..IRS Notice 2014-65
• Help for Victims of Hurricane Sandy ..IRS
• Qualified Disaster Treatment for Haiti ..IRS Notice 2010-16
• Relief for Victims of Hurricane Katrina, Rita and Wilma ..IRS
• Help for Victims of Hurricane Harvey ..IRS
• Help for Victims of Hurricane Irma and Maria ..IRS
• Tax Relief for Victims of Wildfires in California ..IRS
• Internal Revenue Code Section 165
• Access to Treasury Regulation 1.165
• Final Regulation:Election To Claim Casualty Loss in Prior Year ..TD 9878
• IRS Workbook: Loss of Personal Use Property
• IRS Workbook: Loss of Business Use Property
• Disaster Area Losses ..IRS Topic 515


• IRS Guidance On Ponzi Schemes
• Tax Treatment of Distributions Received From a Trustee/Receiver (Ponzi)
• Updated IRS Guidance On Ponzi Schemes ..Rev. Proc. 2011-58


• IRS Form 4684 Casualties & Thefts
• IRS Form 4684 Instructions
• IRS Form 1045 - Application for Tentative Refund
• Federally Declared Disasters ..FEMA
• Disaster Assistance ..Disasterassistance.gov

Abandonments, Foreclosures & Repossessions

• Abandonments, Foreclosures & Repossessions ..IRS Pub 4681
• Qs & As On Home Foreclosure and Debt Cancellation ..IRS
• Homeowner Foreclosure Guide ..Foreclosedreams.com
• State Foreclosure Laws ..Nolo.com
• Help For Mortgages In Trouble ..Bills.com
• State Anti-Deficiency and Non-Recourse Laws at a Glance ..Bills.com
• IRS Form 1099-A: Acquisition or Abandonment of Secured Property
• IRS Form 1099-C: Cancellation of Debt

Charitable Contributions

• Charitable Contributions ..IRS Pub 526
• Charitable Contributions ..IRS Tax Topic 506
• Can I Deduct My Charitable Contributions ..IRS
• Tips on Tax Deductions for Charitable Contributions ..UpCounsel.com
• Internal Revenue Code Section 170
• Final Regulations July 2018- Substantiation and Reporting ..IRS
• Access to Treasury Regulation 1-170A
• Qualified Charitable Contributions From An IRA ..WealthManagement.com
• Determining the Value of Donated Property ..IRS Pub 561
• Valuation Guide For Charitable Donations ..Small Bus. Taxes & Mgt.
• Valuation Guide For Charitable Donations ..Salvation Army
• Charitable Contributions: Substantiation & Disclosure ..IRS Pub 1771
• Present Law & Background of Federal Tax Treatment of Charitable Contributions ..JCT Feb. 2013
• IRS Allows for Donating Vacation, Sick & Leave Time ..Notice 2001-69


• IRS Form 8283: Non-cash Charitable Contributions
• IRS Form 8283: Instructions
• Search the IRS Online for Charities (Formerly Pub 78)
• Searchable Database of 620,000 Nonprofit Organizations ..GuideStar
• National Charities Reports ..Give.org
• How To Read & Understand Form 990 ..Nonprofit Coordinating Comm. of N.Y.


• Also see: Trusts

Taxation of the Clergy

• Tax Guide for Churches and Religious Organizations ..IRS Pub 1828
• Clergy Tax information ..United Methodist Church
• Church Law & Tax ..ChurchLawandTax.com
• Social Security & Other Information for Members of the Clergy ..IRS Pub 517
• Special Rules for Clergy ..IRS Pub 525
• IRS Audit Techniques Guide: Ministers
• IRS Form 4029 - Application for Exemption From Social Security & Medicare Taxes
• IRS Form 4361 - Application for Exemption From Self-Employment Tax for Use by Ministers

• Microsoft Security Advisories and Bulletins
• Apple Security Updates
• Best Practices For Keeping Your Home Network Secure ..NSA
• Keeping Your Children Safe Online
• Safe Online Surfing ..FBI
• Virus, Trojan, Spyware, and Malware Removal Help ..Bleeping Computer
• 15 Essential Support Sites for Windows ..TechRepublic
• Apple Support Communities ..Apple
• Google Support Forums ..Google
• Internet Crime Complaint Center ..FBI
• Information on Identity Theft ..FTC
• Fact Checks On Snopes.com
• Rumors & Hoaxes ..TruthorFiction.com
• National Center for Missing and Exploited Children
• Information on Organ Donation ..Coalition on Donation
• Suicide and Crisis Lifeline (Dial 988)
• Veterans Crisis Line
• Amnesty International USA
• American Civil Liberties Union
• Arolsen Archives (International Tracing Service)

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