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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
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
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
..Wolters Kluwer
Choosing A Form For Your Business
..Entrpreneur.com
Choice of Business Entity: Present Law & Data
..JCT 04/2015
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
Small Business Startup Kit
..Small Business Admin.
Closing A Business
..IRS
Business Structures
..IRS
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
..CPA Journal
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
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
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
..Irstaxapp.com
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
IRS Form 6252:
Installment Sales
Multi-state Taxation
Multi-state Tax Commission (MTC) Home Page
Multi-state Tax Compact
..MTC
Partnerships
Partnerships
..IRS Pub 541
IRS Tax Information for Partnerships
Partnership FAQs
..Nolo.com
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
US Tax Guide For Foreign Owned Single Member LLC
..GW Carter CPA
Limited Liability Companies
..IRS
C Corporations
Tutorial:C Corporations
C and S Corporate Income Tax Guide
S Corporations
What is an S Corporation?
..Findlaw Blog
S Corporations
..IRS
Tax Information For S Corporations
..ObliviousInvestor.com
C and S Corporate Income Tax Guide
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 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
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
..Millionacres.com
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
IRS Form 1040X
Amended U.S. Tax Return
IRS Form 1040X
Instructions
History of Taxation
Brief History of U.S. Tax System
..Investopedia.com
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
Keeping Your Children Safe Online
Safe Online Surfing
..FBI
Virus, Trojan, Spyware, and Malware Removal Help
..BleepingComputer.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 and Crisis Lifeline (Dial 988)
Veterans Crisis Line
American Civil Liberties Union
Arolsen Archives (International Tracing Service)
Please read the
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