Bad Debt

• Bad Debt Deduction: Business & Nonbusiness ..IRS Topic 453
• Business Bad Debts ..IRS Pub 535 See Ch 10

Canceled Debt

• Canceled Debt ..IRS Pub 4681
• Canceled Debt ..IRS Pub 525
• Cancellation of Debt & Related Transactions ..Tax Lawyer Feb. 2015
• Present Law & Background: Tax Treatment Business Debt ..JCT July 2011
• Present Law & Background: Tax Treatment Household Debt ..JCT July 2011
• Canceled Debt Treatment for Business ..IRS Pub 334
• IRS Qs & As On Foreclosure & Debt Cancellation
• Cancellation of Debt - Agriculture ..IRS
• IRS Guidance Mortgage Relief Program ..Rev Proc 2013-16
• IRS Form 982 Discharge of Indebtedness


• Also see "Bankruptcy" and "Insolvency" next.

Bankruptcy

• Bankruptcy Abuse Prevention and Consumer Protection Act of 2005 (PL 109-8)
  [ Text] [ CCH Special Report ] [ House Report 109-31 ]
• IRS Fact Sheet on PL 109-8
• Discharging Taxes in Bankruptcy
• You Can Discharge Income Taxes in Bankruptcy ..Dan Mueller, Atty
• Bankruptcy FAQs ..BankruptcyResources.org
• Bankruptcy Tax Guide ..IRS Pub 908
• Bankruptcy Information
• Cases, Statutes & Regulations: [ Findlaw]
  
• U.S. Bankruptcy Code ..Cornell Law
• Basics of Bankruptcy ..Bankrate.com

Insolvency

• Insolvency ..See IRS Pub 4681 Chapter 1
• What If I Am Insolvent ..IRS

Business Entities

• Compare Tax Considerations by Business Type ..CCH Toolkit
• Choosing A Form For Your Business ..Entrpreneur.com
• Entity Comparisons ..Business Filings, Inc.
• Choice of Business Entity: Present Law & Data ..JCT 04/2015
• Tax & Other Aspects of Four Business & Tax Entities ..Peter Riley, CPA
• Selected Issues Relating To Choice of Entity ..JCT 07/2012
• Starting Your Business ..IRS Small Business Resource Guide
• Choosing A Business Structure ..SBA
• Election for Married Couple Unincorporated Businesses ..IRS
• Starting A Business & Keeping Records ..IRS Pub 583
• Starting, Running & Growing A Small Business ..CCH SOHO Guidebook
• Small Business Startup Kit ..Small Business Admin.
• Closing A Business ..IRS
• Business Structures ..IRS
• Tax Aspects of Selling Your Business ..CCH SOHO Guidebook
• Accounting Periods & Methods ..IRS Pub 538


• How To Close A Partnership..IRS Pub 5447a
• How to Close A Sole Proprietorship..IRS Pub 5447
• How To Close An S Corporation..IRS Pub 5447b


• Tax Guide for Small Business ..IRS Pub 334
• Tax Guide for Corporations ..IRS Pub 542
• Tax Guide for Partnerships ..IRS Pub 541
• Taxation of LLCs ..IRS Pub 3402
• Tax Information For S Corporations ..ObliviousInvestor.com

Business Expenses

• Business Expenses ..IRS Pub 535
• Business Expenses ..IRS Pub 334 See Ch 8
• IRS Guidance: Expenses For Business Meals ..Notice 2018-76
• Proposed Regs 20% Business Deduction>/a>
• FAQs 20% Business Deduction ..IRS
• Final Regulations On Business Interest Expense Deduction Limitation
• The Cohan Rule ..Accountingweb.com
• Guidance On Traveling Away From Home Temporarily ..Rev. Ruling 93-86
• Rules Under Which Travel Expenses Are Deemed To Be Substantiated ..IRS RP 2008-59
• IRS Form 1040 Schedule C
• IRS Instructions Form 1040 Schedule C
• Also See Travel & Entertainment
• Standard Mileage Rates ..IRS
• Depreciation & Depletion
• Business Use of Your Home ..IRS Pub 587
• IRS Form 8829 - Business Use of Home
• IRS Instructions Form 8829
• IRS Form 3903 - Moving Expenses
• Tax Benefits for Work Related Education ..IRS Pub 970

Taxation of Marijuana

• IRS Guidance Marijuana Industry
• IRS FAQs
• Legal Marijuana and Federal Tax Law ..Intuit
• Road Map: Recreational Marijuana Taxation ..Tax Foundation
• State Excise Taxes On Marijuana Sales ..Tax Foundation
• Where Is Marijuana Legal and Taxable ..Urban Institute
• Guide to IRS Code Section 280E for Marijuana Businesses ..Würk

Accountable Plans

• Accountable Plans ..See IRS Pub 463 Chapter 6
• Accountable & Nonaccountable Plans ..VonLehman CPA
• "Accountable Plan" Reimbursements May Not Substitute for Wages ..Deloitte
• Treasury Regulation 1.62-2


• Also see Travel & Entertainment

Depreciation & Depletion

• How to Depreciate Property ..IRS Pub 946
• New Rules and Limitations for Depreciation and Expensing Under the Tax Cuts and Jobs Act ..IRS FS 2018-09
• Final Regulations On New Depreciation Rules (TD 9874)
• Additional Proposed Regs On New Depreciation Rules
• Final Regulations On 100% Bonus Deprexiation (TD 9916)
• Sec 179 Deduction ..IRS Pub 946 See Chap 2
• The Section 179 Deduction ..Section179.org
• Sec. 179 Final Regs (TD 9209)
• IRS FAQs
• IRS Guidance On Additional First Year Depreciation ..RP 2017-33
• Start-Up & Organizational Costs (TD 9411) ..Final & Proposed Regs
• Changes In Methods Of Accounting For Depreciation ..Eisner Amper LLP
• Depreciating Residential Rental Property ..IRS Pub 527
• IRS Form 4562 - Depreciation & Amortization
• IRS Form 4562 Instructions
• Capitalization of Tangible Property Under Treas. Reg. § 1.263(a) and Related rrgulations


• Farmers & Ranchers Depreciation, Depletion & Amortization ..IRS Pub 225 See Ch 7
• Depletion ..IRS Pub 535


• Final Treasury Regulations On Repairs ..T.D. 9636
• Issues, Insights and Guidance to Regs ..KPMG

Employer Information

• Employer Information ..USCIS
• People Who Work For You ..CCH Toolkit
• Employer W-2 Filing Instructions & Information ..SSA.gov
• Tax Information for Businessess ..IRS
• U.S. Dept. of Labor: By Topic
• 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)
• Employer's Tax Guide - U.S. Territories: IRS Pub 80 (Pdf) or (Text)
• Circular A: Agricultural Employer's Tax Guide: IRS Pub 51 (Pdf) or (Text)
• Household Employers Tax Guide: IRS Pub 926 (Pdf) or (Text)

Excise Tax

• IRS Pub 510: Excise Taxes
• IRS General Information On Excise Taxes
• Present Law And Background Information On Federal Excise Taxes ..JCT July 2015
s
• Federal Excise Tax Forms & Pubs ..IRS
• IRS Form 720: Quarterly Federal Excise Tax Return
• Firearms Excise Tax ..U.S. Treasury


• Also See Vehicle Fuels tax

Farming, Fishing & Ranching

• Farmer's Tax Guide ..IRS Pub 225
• IRS Resources Agriculture & Farmers
• Farming & Fishing Income ..IRS Topic 416
• A Guide For Farmers, Growers & Crew Leaders ..SSA Pub 10025
• Tax Highlights for Commercial Fishermen ..IRS Pub 595
• Circular A, Agricultural Employer's Tax Guide ..IRS Pub 51
• Tax Treatment of Timber ..National Timber Tax Website
• IRS Form 1040 Schedule F Profit or Loss from Farming
• Schedule F: Instructions

Home Office Deductions

• Home Office Deduction Calculator ..Money Crashers
• Home Office Tax Deduction ..Nolo Press
• Business Use of Your Home ..IRS Pub 587
• Simplified Option for Claiming Home Office Deduction (Effective 2013 Tax Year) ..IRS Rev.Proc. 2013-13
• IRS Form 8829 - Expenses for Business Use of Your Home
• IRS Form 8829 Instructions

Taxation of Household Employers & Employees

• Household Employer's Tax Guide ..IRS Pub 926
• Employment Taxes for Household Employees ..IRS Tax Topic 756
• Family Caregivers and Self-Employment Tax ..IRS
• Minimum Wage and Overtime Pay for Direct Care Workers ..DOL.gov
• Guide to Privately Hiring Senior Home Care ..Homeworker Solutions
• Au Pair Taxation ..IRS
• IRS Form 1040 Schedule H - Household Employment Taxes
• IRS Form 1040 Schedule H Instructions

Installment Sales

• Installment Sales ..IRS Pub 537
• IRS Taxpayer Help - Installment Sales ..Tax Topic 705
• Installment Sales Tax Primer ..Morse, Barnes-Brown & Pendleton, PC
• IRS Form 6252: Installment Sales

Multi-state Taxation

• Multi-state Tax Commission (MTC) Home Page
• Multi-state Tax Compact ..MTC
• Electronic Commerce & Multi-state Taxation

Partnerships

• Partnerships ..IRS Pub 541
• IRS Tax Information for Partnerships
• Partnership FAQs ..Nolo.com
• Tax Tutorial: Partnership Taxation ..CCH
• How To Close A Partnership ..IRS Pub 5447a
• Limited Liability Partnerships ..Nolo.com
• Tax Rule for Married Business Owners
• Passive Activity & At-Risk Rules ..IRS Pub 925


• Also see: Passive Activity

• IRS Form 1065
• 1065 Instructions
• IRS Form 1065 Schedule K-1
• 1065 K-1 Instructions
• IRS Form 8308
• IRS Form 8582
• 8582 Instructions
• IRS Form 8832
• IRS Form 8865
• 8865 Instructions

Limited Liability Companies

• What Is An LLC? ..David K. Staub, Atty
• LLC FAQs ..Nolo.com
• Taxation of LLCs ..IRS Pub 3402
• Limited Liability Companies ..IRS

C Corporations

• Tax Tutorial:C Corporation Taxation – Formation Issues ..CCH
• Tax Tutorial:C Corporation Taxation - Operations ..CCH
• Tax Tutorial:C Corporation Taxation – Tax Computation ..CCH
• Advantages & Disadvantages of a C Corporation ..Mark Borel & Assoc.

S Corporations

• What is an S Corporation? ..Findlaw Blog
• S Corporations ..IRS
• Tax Information For S Corporations ..ObliviousInvestor.com
• Advantages & Disadvantages ..SCorporationsExplained.com
• How Do States Treat S Corporations? ..SCorporationsExplained.com
• How To Save Taxes With An S Corporation ..Stephen L. Nelson, CPA
• What Is Reasonable Compensation ..TheBalance.com
• Preparing IRS Form 1120S ..TheBalance.com
• IRS Form 1120S
• 1120S Instructions

Passive Activity

• Passive Activity & At Risk Rules ..IRS Pub 925
• Passive Activity Losses ..IRS Audit Techniques Guide
• Sec. 469 of Internal Revenue Code ..Cornell Law
• IRS Form 8582 ..Passive Activity Loss Limitations
• Form 8582 Instructions
• IRS Form 8582CR ..Passive Activity Credit Limitations
• IRS Form 8582CR Instructions
• IRS Form 6198 ..At-Risk Limitations
• IRS Form 6198 Instructions

Real Estate Taxation

• Selling Your Home ..IRS Pub 523
• Residential Rental Property ..IRS Pub 527
• Tax Articles On Real Estate Investing ..Michael Gray, CPA
• 1031 Exchange Handbook ..Investment Exchange Group
• 1031 Exchange Manual ..EfirstBank.com
• Involuntary Conversion & Condemnations ..See IRS Pub 544 Chapter 1
• Involuntary Conversions Tips ..IRS
• IRS Form 4797 Sales of Business Property
• Form 4797 Instructions
• Tax Planning For Owning A Second Home ..Kiplinger.com
• The ABCs of Home Office Or Vacation Home Rental Deductions ..Tax Management Inc.
• Everything You Need To Know About Mortgages & Acquiring Property ..Mortgage Professor
• How Much Can I Borrow? ..MortgageCalculator.org
• Freddie Mac Calculators For Buying A Home


• Also see: Rental Property

REITS & REMICS

• REMICS ..IRS Pub 938
• REMICS ..Freddie Mac


• IRS Guidance On Stock Distributions ..Rev. Proc. 2017-45
• IRS Documents on REITs
• National Association of Real Estate Investment Trusts

Recordkeeping & Tax Accounting

• Accounting Periods and Methods ..IRS Pub 538
• Automatic Consent For Change In Method Of Accounting ..IRS R.P. 2011-14
• Starting A Business & Keeping Records ..IRS Pub 583
• Cash Method of Accounting for Small Business Taxpayers ..IRS Notice
• Small Business Taxpayer Exceptions to Accrual Method ..Proposed Regulations July 2020
• Recordkeeping For Individuals ..IRS
• IRS Form 3115 Change In Accounting Method
• Form 3115 Instructions

Amending Tax Returns

• Amended Returns ..IRS Topic 308
• Filing An Amended Tax Return ..TheBalance.com
• Amending Your Income Tax Return ..TurboTax
• IRS Form 1040X Amended U.S. Tax Return
• IRS Form 1040X Instructions

History of Taxation

• History of U.S. Tax System ..U.S. Treasury
• Tax History Project ..Tax Analysts
• Personal Exemptions & Highest/Lowest Individual Tax Rates 1913 - 2002 ..IRS

• Microsoft Security Advisories and Bulletins
• Apple Security Updates
• Best Practices For Keeping Your Home Network Secure ..NSA
• Safe Online Surfing ..FBI
• Various Security Forums ..Spywareinfo.com
• 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 Prevention Lifeline (1-800-273-8255)
• Veterans Crisis Line
• American Civil Liberties Union
• Arolsen Archives (International Tracing Service)


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