Tax Topics By Category
2018 Tax Changes
Federal Tax Library
California Tax Libray
Foreign & International Taxes
Retirement Resources
Forms & Pubs
Tax News
Filing Season Info
Abandonments
Accountable Plans
Accounting Periods & Methods
Additional Medicare Tax (0.9%)
Adjusted Gross Income (AGI)
Adoption
Affordable Care Act Provisions
Alimony
Alternative Minimum Tax (AMT)
Amending Tax Returns
Amnesty
Annuities
Appeal Rights
Armed Forces
Audits
Awards & Prizes
Backup Withholding
Bad Debt
Bankruptcy
Barter Income
Basics of Tax Law
Business Entities
Business Expenses
Business Use of Vehicle
C Corporations
Cafeteria Plans
Calculators
Canceled Debt
Capital Gains & Losses
Casualty Losses
Charitable Contributions
Child Related Tax Benefits Comparison
Child & Dependent Care
Child Tax Credit
Circular 230
Clergy
Community Property
Condemnations
Constructive Receipt of Income
Court Decisions
Credits: Business
Credits: Individual
Day Traders
Deceased Taxpayers
Deductible Taxes
Defined Benefit Plans
Dependents
Depreciation & Depletion
Disability
Disasters
Dividends
Divorce
Earned Income Tax Credit
E-Commerce
Education Benefits
Education Savings Accts (CESA)
Education Tax Credits
E- Filing
Elderly Tax Credit
Employee Benefits
Employee Business Expense
Employee Or Independent Contractor?
Employer Information
Employment Taxes
Energy Tax Credit
ESOPs
Estate, Gift & GST Tax
Estate Planning
Estate & Trust Income Taxes
Estimated Taxes
Excise Tax
Exempt Organizations
Farm, Fish & Ranch
FATCA & FBAR
Filing Information
Filing Status
First Time HomeBuyer Tax Credit
Flexible Spending Accts (FSA)
Foreclosures
Foreign Earned Income & Housing Exclusion
Foreign Taxes
Foreign Tax Credit
Forms & Pubs
Frauds & Scams
Free Tax Preparation
Frequently Asked Questions
Fringe Benefits
Frivolous Tax Arguments
Fuel Tax
Gambling Winnings & Losses
Gifts
Glossaries & Dictionaries
Gross Income
Health Coverage Tax Credit
Health Reimbursement Accounts (HRAs)
Health Savings Accounts (HSAs)
History of Taxation
Hobby Or A Business?
Home Office
Home Sales
Household Employers
Identity Theft
Independent Contractor or Employee?
Indian Tribal Governments
Individual Retirement Accts (IRA)
Individual Shared Responsibility Payment
Innocent Spouse
Injured Spouse
Insolvency
Installment Payment Agreements
Installment Sales
Interest Income
Interest Expense
Internal Revenue Code (Title 26)
Internal Revenue Manual
International Taxes
Investment Expense
Investments
Involuntary Conversions
IRA Rollovers
IRS Guidance
IRS Individual Notices & Letters
IRS Regulations
Itemized Deductions
Job Expense
Keogh (HR 10) Plans
Kiddie Tax
Law Libraries
Legal Dictionaries
Legislation: Current Congress
Life Insurance Contracts
Like-Kind Exchanges
Limited Liability Companies (LLCs)
Long-Term Care
Lottery Winnings
Marriage Tax Penalty
Medical & Dental Expense
Medicare Contribution Tax
Medicare & Medicaid
Military
Minimum Required Distributions
Ministers
Minors: Taxation
Miscellaneous Subjects
Miscellaneous Deductions
Mortgage Interest
Mortgage Interest Credit
Motor Vehicle Tax Credits
Moving Expense
Municipal Bonds
Multi-State Taxes
Mutual Funds
Nanny Tax
Net Investment Income Tax
Net Operating Losses (NOLs)
Nonprofit Organizations
Nonresident Aliens
Older Americans
Original Interest Discount (OID)
Other Federal
Partnerships
Passive Activity
Payment Options If You Can't Pay In Full
Penalties & Interest
Pensions
401(k), 403(b) & 457 Plans
Roth 401(k) Plan
Per Diem Rates
Personal Exemptions
Policy & Reform
Ponzi Schemes
Premium Tax Credit
Property Tax
Qualified Business Income (QBI) Deduction
Qualified Tuition (529) Plans
Railroad Retirement
Rates & Indices
Real Estate
Recordkeeping
Recoveries & Repayments
Refunds
REITS & REMICS
Rental Property
Repossessions
Retirement
Retirement Plan Rollovers
Retirement Savers Credit
Revenue Procedures
Revenue Rulings
Reverse Mortgages
Ridesharing (Uber & Lyft)
Roth IRAs
Royalty Income
S Corporations
Sales & Use Taxes
Same Sex Marriage
Scholarships & Fellowships
Self-Employment
Settlements
Shared Responsibility Payment
Sharing Economy Tax Center
Sickness & Injury
Small Businesses (SOHO)
Social Security
Spousal Liability
Standard Deduction
Statistics
State Taxes
Statute of Limitations
Stock Options
Student Loan Interest
Supplemental Security Income (SSI)
Taxpayer Rights
Taxable & Nontaxable Income
Tax Blogs
Tax Court Procedures
Tax Guides
Tax Legislation Enacted Since 1969
Tax Liens
Tax Links
Tax News
Tax Planning
Tax Problems & Help
Tax Relief
Tax Software
Tax Tips & FAQs
Theft Losses
Timber
Tip Income
Travel & Entertainment
Treasury Offset Program
Treaties
Trusts
Trust Accounting
Tuition
UGMA & UTMA
Unemployment Compensation
Unemployment Insurance - State
Unemployment Tax - Federal (FUTA)
Vacation Homes
Value Added Taxes
Viatical Settlements
Virtual Currency Guidance
Wash Sale Rule
Virtual Currency Guidance
What's New
Withholding
Workers' Compensation
Worthless Securities
Search the Internet
The Web
Search TaxTopics.net
All links were last tested and verified on Feb. 18, 2019.
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
..Lawyers.com
Bankruptcy Tax Guide
..IRS Pub 908
Bankruptcy Information
Cases, Statutes & Regulations:
[
Findlaw
] [
LawTrove.com
]
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
Insolvency Procedures Under IRC Sec. 108
..Willamette.com
Business Entities
Compare Tax Considerations by Business Type
..CCH Toolkit
Choosing A Form For Your Business
..Inc.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
Choice Of Entity Poses Tax & Liability Issues
..Robert W. Wood, Tax Atty
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.
Business Structures
..IRS
Tax Aspects of Selling Your Business
..CCH SOHO Guidebook
Accounting Periods & Methods
..IRS Pub 538
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
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
IRS Form 1040 Schedule C-EZ
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
Moving Expenses
..IRS Pub 521
IRS Form 3903
- Moving Expenses
Tax Benefits for Work Related Education
..IRS Pub 970
Accountable Plans
Accountable Plans
..See IRS Pub 463 Chapter 6
Accountable & Nonaccountable Plans
..L Burdick & Assoc.
"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
100% Depreciation Deduction Proposed Regs and Guidance
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
IRS Guidance On 50% & 100% Bonus Depreciation
..RP 2011-26
Start-Up & Organizational Costs (TD 9411)
..Final & Proposed Regs
Changes In Methods Of Accounting For Depreciation
..IRS Rev. Proc. 2014-54
Depreciating Residential Rental Property
..IRS Pub 527
IRS Form 4562
- Depreciation & Amortization
IRS Form 4562
Instructions
Final Regulations: Disposition of Tangible Assets Subject To Depreciation
Farmers & Ranchers Depreciation, Depletion & Amortization
..IRS Pub 225 See Ch 7
Depletion
..IRS Pub 535
s
Final Treasury Regulations On Repairs
..T.D. 9636
Quick Overview of Regs
..Baker Tilly
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
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
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
Changes In Individuals' Marginal Federal Income Tax Rates
..Urban Institute
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
Online Forums Supporting Windows Users
..Aumha.org
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 (1-800-273-8255)
Amnesty International USA
American Civil Liberties Union
International Tracing Service
Please read the
Disclaimer!
© 1998-2019, Alan G. Kalman, B.B.A., M.S.T.