• Home
• Income
  • Wages, Salaries, and Tips
    • Taxation of Employee Bonuses and Awards
  • Interest Received
  • Dividends
  • Business Income
  • Capital Gains and Losses
  • Pensions and Annuities
    • Pensions – The General Rule and the Simplified Method
    • Lump-Sum Distributions
    • Rollovers from Retirement Plans
    • 401(k) Plans
  • Rental Income and Expenses
  • Renting Residential and Vacation Property
  • Farming and Fishing Income
  • Earnings for Clergy
  • Unemployment Compensation
  • Gambling Income and Losses
  • Bartering Income
  • Scholarship and Fellowship Grants
  • Social Security and Equivalent Railroad Retirement Benefits
  • Passive Activities – Losses and Credits
  • Stock Options
  • Traders in Securities (Information for Form 1040 Filers)
  • Receipt of Stock in a Demutualization
  • Canceled Debt – Is It Taxable or Not?
  • Gifts and Inheritances
    • Is money received from the sale of inherited property taxable income?
• Dependents and Personal Exemptions
• Deductions
  • Business Expenses
    • Cost of Goods Sold
    • Payments to Employees for Services
    • Rent Expense
    • Insurance
    • Trade or Business
    • Deductibility of Employee Awards
    • Research and Experimental Costs
    • Hobby Losses – Is Your Business a For-Profit Activity?
  • Personal Expenses
    • Home Mortgage Interest
    • Should I Itemize?
    • Standard Deduction
    • Individual Retirement Arrangements (IRAs)
    • Alimony Paid
    • Medical and Dental Expenses
    • Bad Debt Deduction
    • Moving Expenses
    • Student Loan Interest Deduction
    • Tuition and Fees Deduction
    • Educator Expense Deduction
    • Deductible Taxes
    • Home Mortgage Points
    • Interest Expense
    • Charitable Contributions
    • Miscellaneous Itemized Deductions
    • Business Use of Home
    • Business Use of Car
    • Business Travel Expenses
    • Business Entertainment Expenses
    • Educational Expenses
    • Employee Business Expenses
    • Casualty, Disaster, and Theft Losses
• Tax Credits
  • Personal Credits
    • Earned Income Credit
    • Adoption Credit and Adoption Assistance Programs
    • Excess Social Security and RRTA Tax Withheld
    • Retirement Savings Contributions Credit
    • Repayment of the First-time Homebuyer Credit
  • Business Credits
• Payments, Withholding and Tax Rates
  • Tax Withholding
  • When are the quarterly estimated tax payments due?
  • Penalty for Underpayment of Estimated Tax
  • Ensuring Proper Credit of Payments
  • Refund Information
  • Backup Withholding
  • Tax Withholding Rules for Family Help
• Employers
  • Social Security and Medicare Withholding Rates
  • Form W-2 – Where, When, and How to File
  • Form W-4 – Employee’s Withholding Allowance Certificate
  • Employer Identification Number (EIN) – How to Apply
  • Employment Taxes for Household Employees
  • Forms 941 and 944 – Deposit Requirements
  • Form 941 and Form 944 filing requirements
  • Form 940 – Employer’s Annual Federal Unemployment (FUTA) Tax Return – Filing and Deposit Requirements
  • Reporting and Deposit Requirements for Agricultural Employers
  • Tips – Withholding and Reporting
  • Independent Contractor vs. Employee
• Other
  • What is adjusted gross income?
  • Filing Your Tax Return
    • Where to File Form 7004
    • Which Form – 1040, 1040A, or 1040EZ?
    • Applications, Forms, and Information
    • When, Where, and How to File
    • Checklist of Common Errors When Preparing Your Tax Return
    • Extensions of Time to File Your Tax Return
    • What To Do if You Haven’t Filed Your Tax Return
    • Form W-2 and Form 1099-R (What to Do if Incorrect or Not Received)
    • Waivers and Extensions
    • Tax and Credits Figured by the IRS
    • Amended Returns
    • Recordkeeping
    • Electronic Filing of Information Returns
    • Who Must File Electronically
    • Test Files and Combined Federal and State Filing
    • Decedents
  • IRS Services
    • IRS Taxpayer Assistance
    • Tax Assistance for Individuals with Disabilities
    • Taxpayer Advocate Service – Your Voice at the IRS
    • Armed Forces Tax Information
    • Tax Relief in Disaster Situations
    • Forms and Publications – How to Order
    • Copy of Your Tax Return – How to Get One
    • Prior Year(s) Form W-2 (How to Get a Copy)
    • Change of Address – How to Notify the IRS
  • The Collection Process
    • Tax Payment Options
    • Refund Offsets
    • Offers In Compromise
    • Innocent Spouse Relief
    • Dishonored Payments
    • Your Appeal Rights
    • IRS Notices – What to Do
    • Notice of Underreported Income – CP-2000
    • IRS Notices and Bills, Penalties and Interest Charges
  • Form 1099-A (Acquisition or Abandonment of Secured Property) and Form 1099-C (Cancellation of Debt)
  • Substitute Tax Forms
  • How to Choose a Tax Return Preparer
  • Self-Select PIN Signature Method for Online Registration
  • Roth IRA Contributions
  • Coverdell Education Savings Accounts
  • Power of Attorney Information
  • Disclosure Authorizations
  • Qualified Tuition Programs (QTPs)
  • Tax on a Child’s Investment Income
  • Self-Employment Tax
  • Alternative Minimum Tax
  • Additional Tax on Early Distributions from Traditional and ROTH IRAs
  • Additional Tax on Early Distributions from Retirement Plans, Other Than IRAs
  • Form 1099-MISC, Miscellaneous Income
  • Sale of Your Home
  • Basis of Assets
  • Depreciation
  • Installment Sales
  • The “Affordable Care Act” of 2010 Offers New Tax Deductions and Credits
  • Resident and Nonresident Aliens
    • Foreign Tax Credit
    • Individual Taxpayer Identification Number (ITIN) – Form W-7
    • Alien Tax Clearance
  • Is a Person With Income from Puerto Rican Sources Required to File a U.S. Federal Income Tax Return?
  • Credits and Deductions for Taxpayers With Puerto Rican Source Income That is Exempt From U.S. Tax
  • Federal Employment Tax in Puerto Rico
  • Tax Assistance for Residents of Puerto Rico
• LLCs
  • Payments to LLC Owners
  • LLCs with Foreign Members
• Partnerships
  • Terminating a partnership