Estimated Taxes & Withholding

• Tax Withholding & Estimated Tax ..IRS Pub 505
• IRS Withholding Estimator
• Employers Tax Guide With Withholding Tables ..IRS Pub 15
• Employers Supplemental Tax Guide ..IRS Pub 15A
• IRS Guidance On Withholding of Supplemental Wages ..Rev Rul 2008-29
• IRS Guidance On Withholding From Retirement and Annuity Distributions ..Notice 2020-03
• State Tax Withholding ..Nolo.com
• Pay Check Calculator - All States ..Paycheckcity.com
• IRS Form W-4 - Employees Withholding Certificate
• IRS Form W-4P - Pension or Annuity Withholding Certificate
• IRS Form W-4S - Sick Pay Withholding Certificate
• IRS Form W-4V - Unemployment & Social Security Voluntary Withholding Certificate


• Backup Withholding ..IRS
• Backup Withholding Rules & Procedures ..IRS Pub 1281


• Estimated Tax Payments ..IRS Pub 505 See Ch 2
• Estimated Taxes: Small Businesses & Self-Employed ..IRS
• Interest Rates: Under & Overpayments 1Q2021 ..IRS Rev Rul 2020-28
• IRS Form 1040-ES
• IRS Form 2210 - Underpayment of Estimated Taxes
• IRS Form 2210 Instructions
• IRS Info on the Electronic Federal Tax Payment System (EFTPS)
• The Electronic Federal Tax Payment System (EFTPS)

Gambling Income

• Federal Law & Reporting Requirements Relating to Gambling ..JCT
• Basics of Gambling Tax Laws ..Easy.vegas
• Gambling Income & Expenses ..IRS Topic 419
• Taxation of Recreational Gamblers ..Morrell Law PLLC
Sports Betting Taxation ..SafestBettingSites.com
• Wagering Losses ..Journal of Accountancy
• Top 5 Gambling Court Cases ..Casino.org
• What Is A Gambling Session? ..Morrel Law PLLC
• Estate Planning for Lottery winners ..Avvo.com
• Gaming Tax Law: Indian Tribal Governments ..IRS Pub 3908

Awards & Prizes

• Prizes & Awards ..Forbes
• What Compensation Is Taxable ..Walters Kluwer
• Gift Bags & Promotional Items ..CNBC

Interest Income

• Investment Income and Expenses ..IRS Pub 550
• Interest Income ..IRS Pub 17 See Ch 7
• Interest Received ..IRS Tax Topic 403
• Who Pays Tax On Joint Bank Accounts ..Tax Notes
• Original Issue Discount (OID) ..ReferenceforBusiness.com
• List of OID Instruments ..IRS Pub 1212
• OID ..See IRS Pub 550 Chapter 1
• Taxes & Savings Bonds ..US Treasury
• Present Law & Background Relating To State & Local Government Bonds ..JCT
• Family Loans: How Avoid the IRS ..MarketWatch.com
• IRS Form 1099-INT Interest Income
• IRS Form 1040 Schedule B Interest Income


• Municipal Bonds ..Wikipedia
• About Municipal Bonds ..ProjectInvested.com
• Investing In Municipal Bonds ..TheBalance.com
• How To Calculate Taxes On Municipal Bonds ..Learnbonds.com
• Prices & Information By State ..Municipalbonds.com
• Zero Coupon Muni Bonds & Taxes ..TheStreet.com
• Dept. of Revenue of Kentucky et al. vs Davis, US Supreme Court Decision


• Also see: Taxation of Investors for more information on Municipal Bonds.

Interest Expense

• Home Mortgage Interest Deduction (Rules Changed in 2018) ..IRS Pub 936
• Mortgage Insurance Premium Deduction: Expired 12/31/17 ..See IRS Pub 936 Part 1
• Making Home Affordable Mortgage Relief (MHA)
• IRS Guidance MHA Program ..Rev Proc 2013-16
• Internal Revenue Code Section 163
• Access to Treasury Regulation 1.163
• Definition of Home Equity Indebtedness under Section 163(h)(3) ..IRS ILM 200940030
• What You Need To Know About Mortgage Loans ..Mortgage Professor
• Help For Mortgages In Trouble ..Bills.com
• Closing Costs By State ..Bankrate.com
• Reverse Mortgages ..HUD
• Information On Reverse Mortgages ..ReverseMortgage.org
• What Is A Reverse Mortgage ..Reverse.org
• Use Your Home To Stay At Home ..Hud Booklet


• Investment Income and Expenses ..IRS Pub 550
• IRS Guidance on Interest Deductions & Tax-Exempt Interest Income ..IRS Rev Rul 2004-47
• Interest Expense ..IRS Topic 505
• Loans To Family Members ..Motley Fool

Indian Tribal Governments

• Tax Information for Indian Tribal Governments ..IRS
• Federal Tax Provisions Relating To Native American Tribes & Their Members ..JCT 05/2012
• List of Federally Recognized Tribes ..Federal Register
• Federal Recognized American Indian Tribes ..USA.gov
• Employment Tax Desk Guide for Indian Tribal Governments ..IRS Pub 3908
• Gaming Law for Indian Tribal Governments ..IRS Pub 3908
• California Income Taxation of Native Americans ..CA FTB
• New Mexico Income Taxation of Native Americans ..NM Tax Dept.

Itemized Deductions

• Medical & Dental
• Taxes Paid
• Interest Expense
• Charitable Contributions
• Casualties & Disasters
• Miscellaneous Itemized
• Recoveries of Previously Deducted Items
• Form 1040 Schedule A: Itemized Deductions
• Form 1040 Schedule A: Itemized Deductions

Employee Business Expense

• Deductions Subject to the 2% AGI Limit ..IRS Pub 529
• Taxes & Your Job Change ..Kiplinger
• Tax Impact of Job Loss ..IRS Pub 4128
• IRS Form 2106: Employee Business Expense
• IRS Form 2106: Instructions

Kiddie Tax & Taxation of Minors

• See: What's New for latest tax law changes to Kiddie Tax.
• Tax Rules for Children and Dependents ..IRS Pub 929
• Tax on Investment Income of Certain Minor Children ..IRS Pub 17 See Ch 31
• IRS Form 8615: Tax for Certain Children
• IRS Form 8615: Instructions
• IRS Form 8814: Parent's Election to Report Child's Interest & Dividends

Medical & Dental Expenses

• Medical & Dental Expenses ..IRS Pub 502
• Medical & Dental Expenses ..IRS Tax Topic 502
• Deductible Medical Expenses Checklist ..PracticalCPA.com
• Are Payments to Assisted Living Facilities Deductible? ..Ruskin Moscou Faltischek, P.C.
• Health Insurance Deduction for Self-Employed ..IRS
• The Self-Employed Health Insurance Deduction ..Nolo.com
• Calculation Method To Compute Health Insurance Deduction with Premium Tax Credit ..IRS Rev proc 2014-41
• Internal Revenue Code Section 213
• Access to Treasury Regulation 1.213
• Revenue Ruling Allowing Deduction for Medically Approved Weight Loss Programs
• JCT Overview of Tax Provisions Relating To Health Care
• Present Law & Background Of Tax Treatment of OTC Medicine As a Medical Expense"> ..JCT 04/2012


• Also See Long Term Care
• Medicare for Railroad Workers ..RRB
• Medicare Prescription Drug Coverage (Part D)
• Health Savings Accounts (HSAs) ..benefitslink.com
• Interaction of HSAs With Other Employer Health Arrangements ..IRS Rev Rul 2004-45

Affordable Care Act

• Affordable Care Act Tax Provisions
• Premium Tax Credit
• Updates To Frequently Asked Questions ..IRS FS 2024-04
• Guidance Clarifying Premium Tax Credit Unaffected by Suspension of Personal Exemption Deduction ..IRS
• Report Changes To Your Circumstances To The Health Insurance Marketplace ..IRS Pub 5152
• Eligibility for Premium Tax Credit for Victims of Domestic Abuse ..IRS Notice 2014-23
• IRS Form 8962: Premium Tax Credit
• IRS Form 8962: Instructions
• 2015 Applicable Percentage Tables for Premium Tax Credit ..IRS Rev Proc 2014-37
• 2016 Applicable Percentage Tables for Premium Tax Credit ..IRS Rev Proc 2014-62
• 2017 Applicable Percentage Tables for Premium Tax Credit ..IRS Rev Proc 2016-24
• Proposed Regulations: Premium Tax Credit - IRC Section 36B
• Final & Temporary Regulations: Premium Tax Credit - IRC Section 36B ..TD 9683


• Health Care and Education Reconciliation Act of 2010 (PL 111-152)
  [ Text ] [ Kaiser Family Foundation Summary ]
  
• Patient Protection and Affordable Care Act (PL 111-148)
  [ Text ] [ Kaiser Family Foundation Summary ] [ JCT: Law & Background Relating To Tax Provisions ] [ Supreme Court Upholds Premium Tax Credit]

Shared Responsibility Payment

• Shared Responsibility Payment Repealed 2019


• Individual Shared Responsibility Provision ..IRS
• Requirement To Maintain Minimum Essential Coverage ..IRC Sec. 5000A
• IRS Qs & As: Individual Shared Responsibility Payment
• Claiming Or Reporting Exemptions ..IRS
• 2018 Hardship Exemptions ..IRS Notice 2019-5
• Facts About Healthcare Exemptions .. IRS Pub 5172
• IRS Guidance Hardship Exemptions - Jan. 1214 ..Notice 2014-76
• 2016 National Averages Used To Compute The Shared Responsibility Payment ..IRS Rev Proc 2016-43
• 2015 National Averages Used To Compute The Shared Responsibility Payment ..IRS Rev Proc 2015-15
• 2014 National Averages Used To Compute The Shared Responsibility Payment ..IRS Rev Proc 2014-46
• Transition Relief From The Penalty ..IRS Notice 2014-10
• Sec. 5000A Final Regulations & Guidance ..TD 9632
• HHS Dept. Final Regulations On Exemptions & Minimum Coverage

Miscellaneous Itemized Deductions