U.S. Federal Tax Topics and Related Publications
Cross-Reference
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A
Abandonment of assets | 544
Abroad, tax highlights for U.S. citizens and residents going | 593
Accelerated cost recovery system (ACRS):
Accelerated death benefits | 559
Depreciation | 534
Accident and health plans | 535
Accident insurance, medical expense | 502, 554, 907
Accountable plan | 463, 535
Accounting periods and methods | 538, 552, 911
Accrual method | 538
ACRS recovery tables | 534
ACTION volunteers | 525
Actuarial tables | 939
Adjusted basis (See Basis)
Adjustments to income:
Alimony paid | 504
IRAs (including traditional, Roth & education IRAs), contributions to | 560, 590
Keogh plan, contributions to | 535, 560
Medical savings accounts | 969
Moving expenses | 521
Penalty for early withdrawal of savings | 550
Self-employed health insurance | 502, 535
Self-employment tax | 533, 596, 596SP, 911
Administrators of estates | 559, 950
Adoption assistance programs | 535, 968
Adoption expenses:
Credit for | 968
Medical expenses, before adoption | 502
Advance payments:
Earned income tax credit | 596, 596SP, 926
For sales from services | 538
Advertising expenses | 535
Age 59½ rule | 590
Age 65 or older:
Standard deduction | 501, 554, 929
Tax credit | 524, 554
Air transportation of persons or property, excise tax | 510
Air travel facilities excise tax | 510
Alcohol fuels credit | 378
Aliens:
Spouses | 3
Tax obligations | 3, 519
Tax treaties, U.S. | 901
Visitors to U.S. | 513, 519
Withholding on nonresident | 515
Alimony | 504
Allocated tips | 531
Alternate depreciation system (ADS) | 946
Alternative minimum tax:
Corporations | 542
Farmers | 225
Individuals | 596, 596SP, 929
Amended returns:
Claims for refund | 378, 556
U.S. citizens abroad | 54
Amortization | 535
Bond premium | 529, 535, 550
Start-up costs | 535, 541, 542
Annuities (See also Pensions):
Civil service | 721, 939
Estate and gift taxes | (Forms 706 & 709 instructions)
Joint and survivor | 575, 939
Loans from employer plans | 560, 575
Older persons | 554
Other than civil service | 575, 939
Self-employed | 560
Tax-sheltered | 571
Tax treatment | 554, 575, 939
Variable | 575
Withholding on | 505, 575, 721
Anticipated liabilities | 535
Apartment, condominium, cooperative:
Owner's deductions | 530
Rental of | 527
Sale of | 523
Appeal of erroneous lien | 594, 594SP
Appeal procedures, exempt organizations | 557
Appeal rights and claims for refund | 556
Application procedures, exempt organizations | 557
Appraisals (See Valuation)
Appreciation in value of property:
Charitable donation | 526
Sale of asset | 544
Armed forces:
Alien status | 3
Combat zone compensation | 3
Combat zone forgiveness | 3
Decedents | 3
Dependency exemptions | 3, 501
Earned income tax credit | 3, 596, 596SP
Extension of deadline | 3
Filing returns | 3
Home, sale of | 3, 523
Income taxes on death | 3, 559
Itemized deductions | 3
Moving expenses | 3, 521
Tax liability | 3
Taxable and nontaxable income | 3
Transportation expenses of reservists | 463
Travel expenses | 3, 463
Uniforms | 3, 529
Articles of organization | 557
Assessments for local improvements | 530, 535, 551
Assets (See Property)
Associations:
Investment clubs | 550
At-risk rules | 925
Attorney fee:
Business expenses | 535
Divorce | 504
Investment expense | 550
Personal legal expenses | 529
Automobile expense (See Car expenses)
Aviation fuel, noncommercial, excise tax | 510
Awards and prizes | 525, 535, 911
B
Babysitters | 926
Backup withholding | 505, 550
Bad debts:
Business | 529, 535
Nonbusiness | 550
Bankruptcy | 594, 594SP, 908
Bar examination fees | 529
Bargain purchases | 526, 544, 551
Barter income | 525
Basis | 550, 551
Adjusted | 527, 530, 534, 551, 564, 946
Bonds | 550, 551
Cars | 463
Casualty and theft losses | 547, 551
Condemnation | 544
Cost | 551, 564
Gifts | 551, 564
Home | 523, 530
Inherited property | 551, 555, 559, 564
Intangible assets | 551
Mutual funds | 564
Partner's interest in partnerships | 541
Other than cost | 551
Rental property | 527, 551
S corporation stock | (Form 1120-S instructions)
Stocks | 550, 551
Below market loans | 550
Beneficiaries:
Annuity | 575, 721
Estate | 559
Inheritance | 525, 559
IRA | 590
Life insurance | 525
Medical savings accounts | 969
Bequests (See Gifts, bequests, and inheritances)
Billing information | 594, 594SP
Bingo games, exempt organizations | 598
Blindness:
Guide animals | 502
Medical deduction for special schools and equipment | 502
Standard deduction | 501
Blocked income | 54, 520
Blood donations | 526
Board and lodging (See Meals and lodging)
Bona fide residence test | 54
Bonds:
Amortization of premium | 535, 550
Basis | 550, 551
Coupon, stripped | 550, 1212
Discounted (original issue discount (OID)) | 550, 1212
List of original issue discount | 1212
Market discount | 550
Original issue discount (OID) | 550, 1212
State or local | 550
Treasury | 550
U.S. savings | 550
Acquired from decedent | 550, 559
Bonuses:
Direct sellers | 911
Employee | 525
Employer's deduction | 535
Books and records, business | 583, 911
Boycotts, international | 514
Braille materials | 502, 907
Bribes and kickbacks | 535
Brokerage fees | 550, 564
Buildings:
Demolition of | 946
Depreciation of | 946
Sale of | 544
Burglary | 547
Burial expenses (See Funeral expenses)
Buses, highway use tax | (Form 2290)
Business (See also Deductions):
Bad debt | 529, 535
Casualty losses | 547
Expenses | 463, 535, 555, 911
Overseas | 953
Sale of interest | 544
Start-up costs | 535, 541, 542
Taxes | 535, 583, 911
Use of car | 463, 529, 911
Use of home | 529, 587, 911
C
Cafeteria plans | 535
Calendars, tax | 509
Calls and puts | 550
Campaign contributions:
Business expense | 535
Received | 525
Canadian tax treaty | 597
Contribution | 526
Cancellation of debt:
Bankruptcy | 908
Effect on basis | 551
Farmers | 225
Income | 525
Insolvency | 908
Qualified real property business indebtedness | 334
Cancellation of lease | 521, 544
Capital assets (See Property)
Capital construction fund for Commercial fishermen | 595
Capital contributions | 542
Capital expenditures:
Basis | 551, 946
Business | 535, 911
Medical expense | 502
Capital gain distributions | 550, 564, 929
Capital gains and losses (See Gains and losses)
Capitalizing expenses | 535, 911
Car expenses:
Business | 463, 535, 911
Car pool | 463, 525
Charitable | 463, 526
Depreciation | 463, 946
Education | 508
Medical | 502
Moving | 521
Carrybacks and carryovers:
Capital loss | 536, 544, 550, 564
Charitable contributions | 526
Foreign tax credit | 514
General business credit | 225, 334
Investment interest expense | 550
Net operating loss | 536
Termination of estate | 559
Carrying charges:
Capitalizing | 535
Straddles | 550
Cash method of accounting | 538
Cash or deferred arrangements | 575
Cash transactions over $10,000 | 1544, 1544SP
Casualty losses, nonbusiness | 547
Workbook | 584, 584SP
Cellular telephones | 529, 535, 946
Cemetery, contribution for | 526
Certificates of compliance (See Sailing permit)
Charitable contributions (See Contributions)
Charitable deductions, estate and gift taxes | (Forms 706 & 709 instructions)
Chemicals excise tax | 510
Child:
Credit for care of | 503
Divorced or separated parents | 504
Exclusion of dependent care assistance benefits for care of | 503
Exemptions | 501
Support payments | 504, 594, 594SP
Tax credit | 17
Tax rules | 929
Christian Science practitioners | 502, 517
Circulation expenses | 535
Citizens abroad | 54, 593
Civil service annuities:
Community property | 555
Disability annuity | 721
Retirement annuity | 721
Survivors | 721
Claim procedures | 3, 378, 556, 594, 594SP
Clean-fuel vehicle property | 535, 551
Cleaning and laundry expenses:
Business expense when traveling | 463
Work clothes | 529
Clergy:
Earned income tax credit | 596, 596SP
Income | 517, 525
Self-employment tax | 15-A, 517, 533, 596, 596SP
Social security | 15-A, 517
Closing costs | 523, 530, 551
Clothes, work | 526, 529
Club dues | 463, 529, 535
Collection of income, expenses of | 529, 550
Collection process:
Income tax accounts | 594, 594SP
Employment tax accounts | 594, 594SP
Your rights | 1, 1SP, 594, 594SP
Collateralized debt obligations | 938 (Available only on the IRS electronic bulletin board and the Internet)
Combat zone:
Compensation exclusion | 3
Decedents | 3
Extension of deadline | 3
Filing returns | 3
Telephone excise taxes | 510
Commercial fishermen | 595
Commissions | 525
Brokers | 550, 590
Direct sellers | 911
Sale of home | 523
Commitment fees | 535
Communications excise tax | 510
Community income and property | 504, 555
Commuting | 463, 529
Compensation | 15-A, 525, 535, 560, 590
Damages | 525
Unemployment | 525
Compete, agreement not to | 535, 544, 946
Computer, home | 529
Condemnations | 523, 544
Condominiums | 527
Conservation contribution, qualified | 561
Contributions:
Appreciated property | 526, 561
Capital | 542
Charitable:
Corporation | 542
Estates | 559 (Forms 706 & 709 instructions)
Individuals | 526
Noncash | 526, 561
Partnership | 541
Retirement plans (including IRAs) | 535, 560, 590
Valuation | 561
Convention expenses | 463, 526
Conversion to rental property:
Personal home | 523, 527, 551
Cooperatives:
Interest payments | 530, 936
Owner's deductions | 530
Rental | 527
Copyrights:
Basis | 551
Depreciation | 946
Sale of | 544
Corporations | 542
Corporations electing to be S corporations | (Form 1120-S instructions)
Corporations, small business stock losses | 550
Cosmetic surgery | 502
Cost annuity | 575, 721, 939
Cost depletion | 535
Cost-of-living allowance | 525
Cost of goods sold | 334, 911
Court, appeal to after examination | 556
Convenant not to compete (See Compete, agreement not to)
Credits:
Adoption | 968
Alcohol fuel | 378
Aviation fuels | 378
Child and dependent care | 503
Child tax credit | 17
Diesel fuel | 378
Disability, permanent and total | 524
Earned income | 3, 555, 596, 596SP
Elderly, for | 524, 554
Electric vehicle | 535
Estimated tax | 505
Foreign tax | 514
Gasoline tax | 378
General business | 225, 334
Mortgage interest | 530, 936
Prior year minimum tax | 542
Railroad retirement tax, overpaid | 505
Social security tax, overpaid | 505
Special motor fuels | 378
Student credits - Hope, lifetime learning | 970
Unified, estate and gift taxes | (Forms 706 & 709 instructions)
Withholding tax | 505
Crops, unharvested | 225
Cruise ship, conventions | 463
Custodial fees | 529, 550
Custodial parent | 501, 504
Custody | 501, 504
D
Damaged property | 334, 547
Damages:
Compensation for | 525
Medical expenses | 502
Severance | 334, 544
Danger pay | 516
Day care facility | 587
Deaf, guide dogs for | 502
Death benefit exclusion | 525, 559, 575, 721, 939
Death benefits | 525
Debt-financed income or property | 598
Debts:
Bad debts | 535, 547, 550
Canceled | 334, 525, 551, 908
Decedents | 3, 559, 950
Medical expenses | 502, 559
Declining balance depreciation | 534, 946
Deductions:
Amortization | 535
Bad debts:
Business | 535
Nonbusiness | 529, 550
Business use of home | 529, 587, 911
Car expenses | 463, 911
Casualty losses | 527, 547
Charitable contributions | 526, 561
Community property | 555
Convention expenses | 463
Corporations | 542
Dental expenses | 502
Depletion | 535
Depreciation | 527, 534, 911, 946
Disaster area losses | 547
Dividends received | 542
Domicile | 555
Educational assistance exclusion | 508
Educational expenses | 3, 508, 529, 970
Employee benefit programs | 535
Employees | 463, 529
Employee's pay | 535
Entertainment expenses | 463
Meals and entertainment | 535, 911
Estate tax | 950
Expenses of producing income | 529, 550
Final income tax return of decedent | 559
Fines:
Business | 535
Personal | 529
Foreign housing costs | 54
Foreign income taxes | 514
Fringe benefits | 525, 535
Gambling losses | 525, 529
Gift expenses | 463, 911
Home leave | 516
Home mortgage interest deduction | 530, 936
Income, expenses of producing | 529, 550
Interest expenses | 535, 550, 911, 936
Investment expenses | 550, 564
IRA contributions | 590
Itemized deductions, recovery of | 525
Keogh plan contributions | 560
Legal expenses:
Business | 535
Divorce | 504
Personal | 504, 529
Meals and lodging furnished to employees | 535, 595
Medical expenses | 502, 535, 554
Medical savings accounts | 969
Miscellaneous | 529
Moving expenses | 3, 521, 554
Partnerships | 541
Pension plan, contributions to | 535, 560, 575
Personal exemptions | 501
Rental expenses | 527
Section 179 expense | 946
Self-employed health insurance | 502, 535, 541
Standard | 501
Taxes | 334, 530, 535, 911
Thefts | 334, 547
Travel, transportation | 3, 463, 595, 911
Deferrals, elective | 560, 571, 575, 590
Demonstrators | 911
Dental expenses | 502
Departing aliens | 513, 519
Dependent care assistance programs | 503, 535
Dependent care credit | 503
Dependents | 3, 501, 504
Medical expenses of | 502
Rules for children and | 929
Social security numbers | 501
Depletion | 535
Deposits:
Corporate taxes | 542
Due dates | 509
Employment taxes | 15
Excise taxes | 510
Frozen | 550, 590
Loss on | 529, 547, 564
Depreciation, depreciable property:
Accelerated cost recovery system
(ACRS) | 527, 534
Basis | 527, 551, 946
Car | 463, 946
Home, business use | 587, 911
Home, rental use | 527
Methods | 534, 946
Modified accelerated cost recovery system (MACRS) | 463, 527, 946
Recapture | 544
Sale of depreciable property | 544
Destruction of property | 547
Determination letters:
Employee benefit plans | 560
Exempt organizations | 557
Development expenses for oil, gas, and geothermal wells | 535
Diesel fuel credit | 378
Diesel fuel excise tax | 510
Direct sellers | 911
Directors' fees | 525
Disability:
Civil service retirement | 721
Income | 525
Persons with a | 502
Tax credit for | 524, 554
Disabled dependent care | 502, 503
Disaster area losses | 547
Workbook | 584
Disclosures required | 557, 590
Discount, original issue | 550, 1212
Dispositions:
Depreciable property | 544, 946
Installment obligations | 537
Mutual funds | 564
Partner's interest | 541
Passive activity | 925
Distributions:
Capital gains | 564
Corporate | 542, 550
Estates | 559
Individual retirement arrangements (IRAs) | 554, 590
Medical savings accounts | 969
Mutual funds | 564
Partnership | 541
Retirement plans | 575, 721
S corporations | (Form 1120-S instructions)
Dividends | 542, 550 | 564
Capital gains | 564
Children's | 929
Estate | 559
Exempt - interest | 564
Mutual fund | 564
Received, deduction for corporations | 542
Reinvestment of | 550, 564
S corporations | (Form 1120-S instructions)
Divorced taxpayers | 504
Exemptions | 501, 504
Individual retirement arrangement transfer | 590
Doctors, medical | 502
Domestic help | 503, 926
Donations (See Contributions)
Donee information return | 557
Drilling expenses for oil, gas, and geothermal wells | 535
Drug expenses | 502
Dual status tax year | 519
Due dates | 509
Due diligence | 972
Dues | 529, 535
E
Earned income:
Advance payment | 596, 596SP
Filing requirements, dependents | 501, 929
Foreign | 54
Tax credit | 3, 596, 596SP
Earnings and profits | 542
Easement | 544
Contribution of | 561
Effect on basis | 551
Economic performance rule | 538
Education:
Expenses | 3, 508, 529, 535
Savings bond program | 550
Scholarships and fellowships | 520
Student credits - Hope, lifetime learning | 970
Elderly persons:
Sale of home | 523, 554
Tax credit for | 524, 554
Elective deferrals | 560, 571, 590
Electric vehicle tax credit | 535, 551
Embezzlement | 547
Employee benefit programs | 535, 560
Employee expenses | 463, 529
Car | 463
Home | 587
Employees, defined | 15-A
Employees' pay | 535
Employer identification number (EIN) | 583, 911, 926
Employer-paid Accident and health insurance | 535
Adoption expenses | 535
Dependent care | 503, 535
Education | 508, 535, 970
Life insurance | 535
Employment abroad:
U.S. citizens | 54
U.S. government civilians | 516
U.S. possessions | 570
Employment agency fees | 529
Employment taxes:
Collection process | 594
Collection process (Spanish) | 594SP
Employer information | 15, 583, 911, 926
Exempt organizations | 15-A
Household employees | 503, 926
Empowerment zones | 594
Endowment insurance proceeds | 525
Enterprise communities | 954
Entertainment expenses | 463, 535
Environmental cleanup costs | 535, 954
Environmental excise taxes | 510
ERISA, identification numbers under | 1004
Estate and gift taxes | 950 (Forms 706 & 709 instructions)
Annual exclusion | 950
Basis | 559
Disclaimers | (Forms 706 & 709 instructions)
Divorced or separated | 504
Filing requirements | 559, 950
Interrelated computations | 904
Marital deduction | 950
Unified credit | 950
Unified rate schedule | (Forms 706 & 709 instructions)
Valuation methods | (Forms 706 & 709 instructions)
Estates and trusts, income from | 525, 559
Estimated tax:
Corporations | 542
Exempt organizations | 598
Farmers | 225
Fishermen | 595
Individual | 505, 520, 911
Nonresident aliens | 519
Examination of returns | 556
Your rights | 1, 1SP
Excess accumulations, IRA | 590
Excess contributions, IRA | 590
Exchanges of property (See Property and Sales and Exchanges)
Excise taxes | 510
Medical savings accounts | 969
Exclusion of:
Employer-provided dependent care | 503, 535
Employer-provided educational assistance | 508, 535
Gain on sale of home | 523
Income earned abroad | 54, 593
U.S. possessions | 570
Executors of estates | 559
Exempt income | 525
Exempt-interest dividends | 550, 564
Exempt organizations | 557
Application procedures | 557
Filing requirements | 557
Income from unrelated business | 598
Exemption from withholding | 505
Exemptions | 3, 501, 554
Expenses (See particular type of expense):
Accrual method | 538
Business | 535, 911
Going into business | 535, 541, 542
Car | 463
Cash method | 538
Condemnation award, securing | 544
Decedent, in respect of | 559
Employee | 463
Exploration, mineral deposits | 535
Foreign housing costs | 54
Income-producing | 529, 550
Inventory | 911
Investment | 550
Personal | 529, 911
Receipts | 552
Recovery of | 525
Rental | 527
Extension of time to file tax return:
Corporations | 542
Estate | (Forms 706 & 709 instructions)
Fiduciary | 559
Gift | (Forms 706 & 709 instructions)
Income | 4, 501, 929
Living abroad | 54
Members of armed forces | 3
Partnerships | 541
S corporations | (Form 1120-S instructions)
F
Fair market value:
Charitable contributions | 526, 561
Defined | 526, 527, 537, 544, 551, 561, 946
Mutual funds | 564
Valuation | 561
Family:
Employees | 15, 225, 926
Partnerships | 541
Related persons | 544, 550, 946
Farmers and farming | 225
Estimated tax | 225, 505
Federal employees compensation act (FECA) payments | 525, 721
Federal employees overseas | 516
Federal insurance contributions act (FICA) | 517
Clergy and religious workers | 517
Federal retirees | 721
Federal retirees, disabled | 721
Federal unemployment tax (FUTA) | 15, 926
Fees:
Appraisal | 526, 529, 547, 561
Check-writing | 529
Club membership | 463, 529,535
Commitment | 535
Custodial | 529, 550, 564
Directors' | 525
Legal | 529, 535
License and regulation | 535
Personal services | 525
Service, broker | 529, 550, 564
Fellowships | 520
Fiduciaries | 559
Filing requirements:
Age 65 or over | 501, 554, 915
Corporations | 542
Dependents | 501, 929
Employee benefit plans | 1004
Estates | (Forms 706 & 709 instructions)
Excise taxes | 510
Exempt organizations | 557, 598
Gift taxes | (Forms 706 & 709 instructions)
Information returns | 911
IRA | 590
Partnerships | 541
S corporations | (Form 1120-S instructions)
Filing status | 501, 554
Final return, individual | 559
Fines | 529, 535
Fire losses | 527, 547
First-in first-out (FIFO) inventory method | 538, 911
Fishermen, commercial | 595
Fishing expenses | 595
Five-year or ten-year tax options, pension lump-sums | 575
Fixing-up expenses, home | 523
Flood losses | 547
Foreclosures | 544
Foreign:
Convention expenses | 463
Corporations, withholding on | 515
Earned income | 54
Employer | 525
Income taxes | 514
Moving expenses | 3, 54, 521
Person, disposition of U.S. real property by a | 515
Service representation and official residence expenses | 516
Tax credit | 514
Visitors to the United States | 513, 519
Franchises | 535, 544, 551
Fraternal societies, contributions to | 526
Fringe benefits | 525, 535
Withholding | 15-A, 505
Fuel tax credit or refund | 378, 595
Fulbright grants | 54, 520
Funeral expenses:
Estates | 559
Individuals | 502, 529
G
Gains and losses | 544, 550
Basis | 550, 551
Capital gain distributions | 550, 564
Casualty losses | 527, 547
Condemnation | 544
Corporations | 542
Depreciable property | 544
Employee stock options | 525
Estate | 559
Investment property | 550
Liquidating dividends | 550
Loss on savings deposits | 529, 550
Mutual funds | 564
Nonresident aliens | 519
Partner's interest | 541
Rental property | 527
S corporations | (Form 1120-S instructions)
Sale of assets | 544, 550
Sale of home | 523, 554
Stock options | 550
Theft losses | 527, 547
Gambling winnings and losses | 525, 529
Withholding requirements, winnings | 505, 515
Gas guzzler excise tax | 510
Gasohol tax and credit | 378, 510
Gasoline excise taxes | 510
Gasoline tax, credit or refund | 378
General business credit | 225, 334
General depreciation system (GDS) | 527, 946
General rule, annuities | 939
Gift expenses | 463, 911
Gift tax (See also Estate and gift taxes) | 504, 950
Gifts, bequests, and inheritances | 559, 950
Basis | 551, 559
Business | 463
Depreciable property | 544
Exclusion from income | 525
Home | 523
Mutual funds | 564
Partnership interest | 541
Property received as | 559
Survivor annuities | 559, 575
Going-into-business expenses | 535, 541, 542
Goodwill:
Amortization | 535, 946
Basis | 551
Depreciation | 534, 946
Partnership | 541
Sale of | 544
Government officials | 529
Grants | 520
Gross estate | (Forms 706 & 709 instructions)
Gross income test, dependents | 501
Gross profit on sales | 911
Gross profit percentage | 537
Ground rent | 530, 936
Group exemption letter | 557
Group health plans | 535
Group-term life insurance | 525, 535
Guaranteed payments to partners | 541
Guaranteed annual wage | 525
Guide dogs for the blind and deaf | 502, 554
H
Health insurance | 502, 535, 554, 969
Hearing aids | 502
Highlights of tax changes | 553
Highway heavy motor vehicle use tax | (Form 2290)
Holding period | 523, 544, 550
Home:
Business use of | 529, 587, 911
Changed to rental | 527, 551, 946
Computer | 529
Construction | 523
First-time owner's deductions | 530
Main | 523
Mortgage interest deduction | 530, 936
Purchase | 530
Repairs and improvements | 530
Sale of | 3, 523
Tax | 463
Hope credit | 970
Hospital insurance (See Social Security)
Hospitalization | 502, 554
Household employers | 503, 926
Housekeeper, child care | 503, 926
Housing allowances | 525
H.R. 10 plans | 560
I
Identification numbers:
Adoption | 501, 968
Aliens | 501, 519
Employer | 225, 334, 583, 911, 926
ERISA | 1004
Social security | 501
Impairment related | 529
Importers, excise taxes | 510
Improvements and repairs:
Assessments for | 527, 530
Business property | 535
Depreciation | 946
Home | 530
Rental property | 527
Selling home | 523
Inclusion amount | 463
Income (See particular type of income) | 525
Accrual of | 538
Advance income | 538
Alimony | 504
Clergy | 517, 525
Collection process | 594
Collection process (Spanish) | 594SP
Combat zone compensation | 3
Constructive receipt | 525, 538
Corporate | 542
Cost of goods sold | 334, 538, 911
Decedent, in respect of | 3, 559
Disability | 525, 554, 907
Effectively connected with U.S. trade or business | 519
Foreign source | 54
Investment | 550
Leasing a car | 911
Miscellaneous | 525
Mutual fund distributions | 564
Nontaxable | 3, 525, 554
Other than cash | 525
Partnership | 541
Railroad retirement benefits | 525, 554, 915
Recapture of depreciation | 537, 544, 946
Rental | 527
S corporations | (Form 1120-S instructions)
Social security benefits | 525, 554, 915
Taxable | 3, 525
Taxes on death | 3, 559
Tips | 531, 1244
Unemployment compensation | 525
Unrelated business, exempt organization | 598
When included | 538
Income tax withholding | 505, 515
Indebtedness (See Debts)
Indefinite assignment | 463, 970
Individual retirement arrangements (IRAs) | 3, 535, 554, 590, 970
Inheritance (See Gifts, bequests, and inheritances)
Innocent spouse relief | 971
Installment:
Agreements | 594, 594SP
Obligations, disposition of | 537
Payments, estate tax | (Forms 706 & 709 instructions)
Payments, highway use tax | (Form 2290)
Sales | 537
Insurance:
Accident and health | 535
Beneficiaries | 559
Business, deductible and nondeductible premiums | 535
Casualty losses | 547
Employer-financed | 525
Estate tax | (Forms 706 & 709 instructions)
Foreign insurer, excise tax | 510
Group-term life | 525, 535
Home | 529
Interest on policy | 550
Life | 525, 529, 535, 554
Malpractice | 529
Medical | 502, 535, 554
Medical for self-employed | 502, 535, 554, 596, 596SP
Proceeds, life | 525
Thefts | 547
Interest income:
Below-market loans | 525, 550
Children's | 929
Education savings bond program | 550, 970
General | 550, 554
Original issue discount (OID) | 550, 1212
Unstated | 537
Interest expense:
Below-market interest rate loans | 535
Business | 535, 911
Capitalization of | 535
Home mortgage | 530, 936
Limit on home mortgage interest | 936
Investment | 550, 564
Prepaid interest | 530, 535
Shared appreciation mortgage (SAM) | 936
Unstated | 537
International air travel facilities, excise tax | 510
International boycott | 514
International business | 953
Interrelated computations, estate and gift taxes | (Form 706 supplement)
Interview expenses:
Business | 535
Reimbursed | 525
Inventories | 538, 911
Substantially appreciated in value | 541
Uniform capitalization rules | 538
Investment:
Annuity contract | 575
Clubs | 550
Counsel fees | 550, 564
Income and expenses | 550, 564, 929
Interest | 550, 564
Property | 550
Investigation, crime | 529
Involuntary conversions | 544, 547, 551
Itemized deduction recoveries | 525
J
Job:
Expenses of looking for a new job | 529
Interview | 535
Moving expenses | 521, 535
Transportation expenses | 463, 911
Travel expenses | 463, 911
Work opportunity credit | 334
Joint and survivor annuities | 575, 939
Joint interests, gross estate | (Forms 706 & 709 instructions)
Joint return:
Decedent and surviving spouse | 3, 501, 559
Filing | 501
Nonresident aliens | 3, 519
Signing | 501
Jury duty fees | 525
K
Keogh plans | 535, 560
Kickbacks | 535
L
Land (See Real property)
Last-in first-out (LIFO) inventory method | 538, 911
Leases | 535
Cancellation | 521
Cars | 463, 911
Leveraged | 535
Legal expenses (See Attorney fee)
Letters, memoranda, etc. | 544
Levy | 594, 594SP
Liabilities:
At-risk rules | 925
Contested | 535, 538
Partnership | 541
Release from | 525
License fees | 529
Lien | 594, 594SP
Lifetime learning credit | 970
Like-kind exchanges | 544, 550, 551
Limits:
Business meals and entertainment | 463
Casualty, disaster, theft loss deductions | 547
Charitable contribution deductions | 526
Depreciation of business car | 463
Home mortgage interest deduction | 936
IRA contributions and deductions | 590
Liquidation:
Distributions in | 550
Partner's interest | 541
Listed property | 534, 946
Cars | 463, 946
Livestock, raised | 225
Loan origination fees (points) | 530, 535, 551, 936
Loans, interest on:
Below market | 525, 535, 542, 550
Business expense | 535, 911
Lobbying expenses | 529, 535
Exempt organizations | 557
Lockout and strike benefits | 525
Lodging and meals furnished to employees | 535
Long-term care | 502
Long-term gains and losses | 550, 564
Losses:
Abandonment | 544, 946
At-risk limits | 925
Bad debt | 535, 550
Business expenses | 535
Business property | 544
Casualty | 547
Condemnations | 544
Deposits | 529, 547, 550
Disaster | 547
Workbook | 584
Estate | 559
Exchange of property | 544, 550, 551
Gambling | 529
Home, sale of | 523
Involuntary conversions | 544, 547, 551
IRA investments | 590
Mutual funds | 564
Net operating | 536
Options | 550
Partnerships | 541
Passive activity limits | 925
Recovery in later year | 525, 547
Related party transactions | 550
Rental | 527
Reporting | 544, 547, 550
S corporations | (Form 1120-S instructions)
Sales and other dispositions | 544, 550, 564
Section 1231 | 544
Section 1244 stock | 550
Small business corporation | 550
Straddles | 550
Thefts | 547
Wash sales rules | 550
Worthless securities | 550
Lost property | 547
Lump-sum payments:
Civil service annuities | 721
Employees' plan | 554, 575
Retirement annuities | 554, 575
Rollover, tax-free | 575, 590
Special 5-year or 10-year tax options | 575
Wages | 525
Withholding on | 505
Luxury excise taxes | 510
M
MACRS percentage tables | 946
Main home | 523
Maintenance of household:
Child and dependent care | 503
Divorced or separated | 504
Exemptions | 501
Head of household | 501
Household employer | 926
Manufacturing:
Excise taxes | 510
Marital deduction, estate and gift taxes | (Forms 706 & 709 instructions)
Market discount bonds | 550
Meals and lodging:
Business travel | 463, 535, 911
Charitable travel | 526
Furnished to employees | 535, 595
Medical expenses | 502, 554
Moving expenses | 3, 521, 535
Per diem rates | 1542
Standard meal allowance | 463
Taxability of reimbursements | 3, 525
Medical savings accounts | 969
Medical reimbursement plans | 535
Medical expenses | 502, 554, 934
Decedent | 502, 559
Guide dogs for blind and deaf | 502, 554
Insurance for self-employed | 502, 535, 554
Medical savings accounts | 559, 969
Medicare | 502, 554
Reimbursement | 502
Schools, special | 502
Medical savings accounts | 535, 969
Medicare tax (See Social security)
Memberships, club dues | 463, 529, 535
Mileage allowances:
Business car | 463, 535, 911
Charitable contributions | 526
Medical expenses | 502, 554
Moving expenses | 521
Military personnel (See Armed forces)
Mines | 535
Minimum distributions:
IRAs | 590
Retirement plans | 575
Minimum tax credit | 542
Ministers (See Clergy)
Miscellaneous deductions | 529
Modified accelerated cost recovery system (MACRS) | 946
Mortgage assistance payments | 525, 936
Mortgage credit certificates | 530
Mortgaged property:
Contribution of | 526
Sale of | 544
Mortgages:
Basis | 551
Installment sales, assumed | 537
Interest deduction, home | 530, 936
Property exchanged, effect on | 544
Motor fuels excise tax | 510
Motor vehicle, excise tax | 510
Moving expenses | 3, 521, 535
Foreign move | 3, 54, 516, 521
Multiple support agreement | 501
Municipal bonds | 550
Musical compositions, sale of | 544
Mutual funds | 550, 564
N
Net operating losses | 536
Nonaccountable plan | 463, 535
Nonbusiness bad debt | 550
Noncommercial aviation fuel, excise tax | 510
Nondeductible contributions:
IRAs | 590
Keogh plans | 560
Nonresident aliens | 3, 513, 519, 559
Joint return | 519
Withholding on | 515
Nonresident U.S. citizens | 54, 593
Nontaxable exchanges | 544, 550
Nontaxable income | 525, 554
Notes, interest on | 550
Nursing services | 502, 554
O
Offers in compromise | 594, 594SP
Office expenses | 535
Office in home | 529, 587, 911
Oil and gas property:
Depletion | 535
Drilling and development expenses | 535
Operating loss, net | 536
Operation desert shield/storm:
Combat zone compensation exclusion | 3
Decedents | 3
Extension of deadline | 3
Filing returns | 3
Options | 525, 550
Employee stock | 525
Stock | 550
Original issue discount (OID) | 550, 1212
Original issue discount obligations, list of | 1212
Out-of-pocket expenses, contributions | 526
Overseas:
Business | 953
Citizens and residents, U.S. | 54
Government, U.S., civilian employees | 516
Possessions, U.S. | 570
Scholars | 520
Tax highlights, citizens and residents | 593
Ozone-depleting chemicals excise tax | 510
P
Paid-in capital | 542
Parking fees and tolls | 463
Partial liquidation (See Liquidation)
Partners and partnerships | 541
Passive activities | 925
Patents, depreciation | 946
Payments:
Beneficiaries, to | 559
Cash, large | 1544, 1544SP
Employee plans | 535, 560
Installment | 537, 594, 594SP
Large cash | 1544, 1544SP
Procedures | 594, 594SP
Peace Corps | 516, 525
Penalties:
Accuracy related | 550, 911
Business | 594
Deductibility | 535
Early withdrawal of savings | 550
Estimated tax | 505
Failure to file | 911
Failure to pay | 911
Failure to report large cash payment | 1544, 1544SP
Filing late | 510, 594, 594SP
Frivolous return | 911
Information reporting | 911
IRAs (including traditional, Roth, and education IRAs) | 590
Overstating the value of donated property | 561
Paying late | 510, 594, 594SP
Tax deposits not made | 510, 594, 594SP
Trust fund recovery | 594, 594SP
Underpayment of tax | 505
Pensions:
Civil service | 721, 939
Loans from employer plans | 554, 560, 575
Lump-sum distributions | 554, 575, 590, 721
Other than civil service | 575, 939
Self-employed, retirement plans for the | 560
SIMPLE retirement plans | 560, 590
Simplified employee | 535, 560, 590
Small business, retirement plans for | 560
Taxation of | 554, 575, 939
Withholding on | 15-A, 505, 575, 721
Percentage depletion | 535
Per diem allowances | 463, 535, 1542
Performing artists | 529
Periodic payments, alimony | 504
Permanent and total disability:
Credit | 524, 554
Defined | 524
Personal exemption | 501, 554
Personal injury, damages | 502, 525
Personal property:
Depreciation | 534, 946
Installment sales | 537
Repossessions | 537
Sale of | 544
Section 1245 | 544
Physical presence test | 54
Points | 521, 523, 530, 535, 551, 936
Political contributions | 529, 535
Pollution control facilities | 535
Possessions, U.S., exclusion for citizens in | 570
Post differentials | 516
Power of attorney | 556, 947
Practice before the IRS | 947
Premature distributions:
IRA | 554, 590
Keogh plan | 560
Pension plan | 575
Premium, bond amortization | 535, 550
Prepaid
Expenses | 535, 538
Interest | 535, 936
Medical insurance | 502, 554
Present value, annuity | 575, 721
Privacy act notice | 594, 594SP
Private foundations | 557
Prizes and awards | 525, 911
Problem resolution program (PRP) | 1, 1SP, 17, 225, 334, 594, 594SP
Professional expenses | 529
Prohibited transactions | 560, 590
Prompt assessment, request for | 559
Property:
Abandoned | 523, 544, 946
Appreciation in value | 544
Assessments | 535
Basis | 551, 946
Business, sale of | 544
Business use, partial | 463, 587
Capital assets | 544, 550
Casualty losses | 547
Charitable contributions | 526, 561
Community | 555
Condemned | 544
Depletion | 535
Depreciable | 534, 946
Donated | 526, 561
Estate | Form 706 instructions, 559
Exchanges | 544, 550, 551
Gifts | (Forms 706 & 709 instructions)
Inherited | 544, 551, 559
Installment sales | 537
Intangible | 544, 551, 946
Investment | 550
Involuntary conversion | 544, 547, 551
Leased | 535, 946
Cars | 463
Like-kind | 544, 550
Received for services | 525
Recovery property, percentage tables | 534, 946
Rental | 527
Repossessions | 523, 537, 544
Sales and exchanges | 544, 550
Section 179 | 946
Section 1231 gains and losses | 544
Section 1244 stock | 550
Section 1245 | 544
Section 1250 | 544
Section 1256 contracts | 550
Settlements | 504
Taxes | 535
Theft losses | 547
Prosecution, crime | 529
Protective clothing | 529
Protest, written, after examination | 556
Public assistance payments | 525
Public safety officer's benefits | 525, 559
Puts and calls | 550
Q
Qualified domestic relations order (QDRO) | 504, 590
R
Railroad retirement benefits | 525, 554, 575, 915
Real estate investment trust (REIT) | 550
Real estate mortgage investment conduit (REMIC) | 550, 938
Real estate taxes | 523, 530, 535
Real property:
Basis | 551, 559
Depreciable | 534, 544, 946
Foreign investment in U.S. | 515, 519
Installment sales | 537
Passive activity rules | 925
Rental | 527
Repossessions | 537
Sale | 544
Trade or business | 544
Valuation, estate | (Forms 706 & 709 instructions)
Rebates | 525
Recapture of depreciation | 544, 946
Records and record keeping requirements:
Car expenses | 463, 911
Charitable contributions | 526
Employee's business expenses | 463
Employment taxes | 926
Entertainment | 463
Excise taxes | 510
Gambling | 529
Gifts, business | 463, 911
Home ownership | 530
Individuals | 552
Listed property | 534, 946
Medical | 502
Small business | 583, 911
Tip income | 531
Travel | 463, 911
Recoveries:
Bad debt | 535
Expenses | 525, 535
Income | 525
Itemized deductions | 525
Losses | 547
Tax refunds | 525
Recovery property | 534, 946
Disposition of | 544
Reforestation expenses | 535
Refund feature, annuities | 939
Refunds:
Claim for | 3, 556
Decedents | 3, 559
Excise taxes | 378, 595
Net operating loss | 536
State income tax | 525
Reimbursements and allowances:
Accountable plan 463, 535
Car expenses | 3, 463, 911
Casualty or theft losses | 547
Employee's expenses | 3, 463
Involuntary conversions | 544
Medical expenses | 502
Moving expenses | 3, 521, 535 Nonaccountable plan | 463, 535
Travel, transportation | 3, 463, 535, 911
Reinvested dividends | 550, 564
Related persons:
Dependents | 501
Employee's expenses | 463
Gains and losses on transactions | 544, 550, 564
Religious organizations, contributions to | 526
Religious workers, social security for | 15-A, 517, 533
Relocation payments | 521
REMICs | 550, 938
Rental:
Advance rent | 527
Allowance, clergy | 517
Business expenses | 535
Cars | 463, 911
Expenses | 527
Home, use of | 527, 911
Income | 527
Passive activity rules | 527, 925
Property | 527
Sale of property | 544
Temporary, sale of home | 523
Repairs and improvements (See Improvements and repairs)
Repayment of items previously reported as income | 525
Replacement period:
Home | 3, 523
Involuntary conversions | 544, 547
Reporting requirements:
Additional taxes | 590
Cash payments, large | 1544, 1544SP
Charitable contributions | 526, 561
Sale of main home | 523
Tip income | 531
Withholding taxes | 15
Repossessions | 537, 544
Representation | 594, 594SP, 947
Required distributions:
IRAs | 590
Retirement plans | 575
Research and experimentation expenses | 535
Residence (See Home)
Residence test, bona fide | 54
Resident aliens | 519
Retail and use excise taxes | 510
Retained earnings | 542
Retirement:
Bonds | 550
Income | 554
IRAs | 554, 590
Self-employed individuals, plans for | 535, 560
Returns:
Child's | 929
Corporation | 542
Decedent | 559
Dependent's | 929
Donee information | 557
Due dates | 3, 509
Employment tax | 15
Estate | (Forms 706 & 709 instructions)
Excise | 510
Exempt organization business income tax | 598
Fiduciary | 559
Gift | (Forms 706 & 709 instructions)
Highway use | 510
Individual, final | 559
Information | 334, 557, 911
Nonresident alien | 519
Partnership | 541
Political activity | 557
S corporations | (Form 1120-S instructions)
Rights as a taxpayer | 1, 1SP
Rollover of gain from sale of securities | 550
Rollovers to an IRA | 571, 575, 590
Royalty income | 525
S
S corporations | (Form 1120-S instructions)
Sailing permit | 513, 519
Salaries | 525, 535
Salary reduction arrangement | 560, 571, 575, 590
Sales and exchanges:
Basis | 550, 551
Business property | 544
Depreciable property | 544
Foreign move | 54
Holding period | 544, 550
Home | 523
Age 55 or older | 523, 554
How to report | 544, 550
Installment | 537
Investment property | 550
Like kind | 544, 550
Mutual funds | 564
Nonresident aliens | 519
Nontaxable exchanges | 544, 550
Partnership interests | 541
Passive activity interests | 925
Patents and copyrights | 544
Personal items | 525, 911
Reporting | 544, 550
Sales tax | 535
Salvage value | 534
Savings account interest | 550
Savings bonds, U.S. | 550, 559
Savings incentive match plan for employees (SIMPLE) plans
Treatment by employees | 590
Schedule D (capital gain) tax computation | 550, 564
Scholars and scholarships | 4, 519, 520
Scrip dividends | 550
Section 179 expense deduction | 911, 946
Cars | 463
Section 401(k) plans | 560, 575
Section 444 election | 538
Section 501(c)(3) organizations | 557
Section 911 exclusion | 54
Section 1231 gains and losses | 544
Section 1244 stock | 550
Section 1245 property | 544, 946
Section 1250 real property | 544
Section 1256 contracts | 550
Securities, worthless | 550
Seizure and sales | 594, 594SP
Self-employed medical insurance | 502, 535
Self-employed, medical savings account | 969
Self-employed, retirement plans for the | 535, 560, 590
Self-employment contribution act (SECA)
Clergy and religious workers | 517
Self-employment income | 517, 533, 911
Clergy | 517
Self-employment tax | 533, 595, 911
Exemption from | 517
Selling expenses:
Home, sale of | 523
Separated spouses | 504
Community property states | 504, 555
Separate maintenance decree | 504
Separation agreement, alimony | 504
Series E, EE, H, and HH bonds | 550
Settlement costs | 530, 551
Severance damages | 544
Severance pay | 525
Sewer assessments (See Assessments for local improvements) | 530
Shared appreciation mortgage (SAM) | 936
Shareholder, corporation choosing not to be taxed | 550
Shareholder, mutual funds | 564
Ship passenger excise tax | 510
Short sale of stock | 550
Short tax year | 538
Depreciation | 534, 946
Short-term gains and losses | 544, 550, 564
Sick pay (See also Disability):
Reporting | 15-A
Tax withholding on | 505
SIMPLE IRAs
Treatment by employee | 590
SIMPLE retirement plans | 560
Simplified employee pension (SEP):
Treatment by employee | 590
Treatment by employer | 535, 560
Simplified method, pensions | 554, 575, 721
Small business investment company stock | 550
Small business, record keeping for a | 583
Small business stock | 550
Social security and Medicare:
Aliens | 519
Benefits | 525, 915
Christian Science tax professionals | 517
Church employees | 557
Clergy, religious workers | 517, 533
Household workers | 926
Social security numbers for dependents | 501
Social security numbers for earned income tax credit | 501
Taxable benefits | 525, 554, 915
Taxes | 15, 15A, 225, 533
Withholding on benefits | 505
Withholding requirements | 15, 15-A, 503
Sole proprietorship, sale of | 544
Spanish language publications:
Earned income tax credit | 596SP
How to prepare the federal income tax return | 579SP
Nonbusiness disaster, casualty, and theft loss workbook | 584SP
The collection process | 594SP
Your rights as a taxpayer | 1SP
Specialized small business investment company | 550
Sporting events, college | 526
Spouse:
Alien | 3, 519
Business expenses for | 463
Child and dependent care credit | 503
Divorced | 504
Exemption for | 501, 504
IRA for | 590
Medical expenses of | 502, 554
Surviving | 559
Standard deduction | 501, 554, 929
Standard meal allowance | 463
Standard mileage rate | 463
Start-up costs, amortization | 535, 541, 542
State or local bonds | 550
State income tax refunds | 525
State or local income taxes | 535
State or local transfer taxes | 550
Statute of limitations | 594, 594SP
Stock:
Basis | 550, 551
Charitable donation of | 526, 561
Compensation paid in | 525
Distribution of | 542, 550
Dividends | 550
Employee options | 525
Exchange of (trades) | 544, 550
Identifying | 550
Investment income and expense | 550
Mutual funds | 564
Options | 550
Sale of | 550
Short sales | 550
Small business | 550
Splits | 550
Wash sales | 550, 564
Worthless | 550
Stockholders:
Contribution by | 542
Distribution of property | 542
Investments | 550
Meetings | 529
S corporations | (Form 1120-S instructions)
Transactions with corporations | 542
Stolen or embezzled property | 547
Storm damage | 547
Straddles | 550
Straight line depreciation | 534, 946
Street assessment (See Assessments for local improvements)
Strike and lockout benefits | 525
Students:
Charitable contribution for expenses of | 526
Credits-Hope, lifetime learning | 970
Exemptions, dependency | 501
Expenses | 508
Guide to federal income tax | 4
Interest paid on loans | 970
Scholarships | 520
Subchapter C corporations (See Corporations)
Subchapter S corporations (See S corporations)
Subdivisions of land | 551
Subscriptions, professional journals deductibility | 529, 535, 911
Substantiation:
Appraisals:
Donated property | 526, 529, 561
Car expenses | 463, 911
Casualty or theft losses | 547
Entertainment expenses | 463, 911
Gift expenses | 463, 911
Itemized deductions | 552
Travel, transportation | 463, 911
Supplemental unemployment benefits | 525
Supplies and materials | 535, 911
Support, decree of | 504
Support of dependents | 3, 501, 504
Survivor:
Annuities | 559, 575, 721
Of federal employee | 721
Of federal retiree | 721
Survivors, general | 559
T
Tangible property, depreciation of | 946
Tax calendars for 1999 | 509
Tax changes, highlights of 1998 | 553
Tax computation (capital gain) | 550
Tax counsel fees | 504, 529
Tax court | 556
Tax credit (See Credits)
Tax-exempt:
Interest | 550, 564
Mutual funds | 564
Organizations | 557
Scholarship | 520
Tax-free exchanges | 544, 550
Tax home | 463
Tax obligations, aliens | 519, 927
Tax penalties, estimated tax | 505
Tax preparation | 529
Tax-sheltered annuities | 571
Tax shelters | 550
Tax treaties:
Canada | 597
Reduced tax rates | 519, 686, 901
U.S. citizens and residents overseas |54
Withholding on nonresident aliens | 515, 519
Tax withholding (See Withholding)
Tax year | 538
Taxable and nontaxable income | 3, 525
Taxable estate | (Forms 706 & 709 instructions)
Taxable gift | (Forms 706 & 709 instructions)
Taxable income defined | 525
Taxable income, estate | 559
Taxes:
Business | 535, 583
Deductibility | 530, 535
Employment | 15, 15-A, 926
Estimated | 225, 505, 542, 595, 911
Excise | 510, 590
Foreign | 514
IRAs | 590
Real estate | 530
Refunds | 378, 525, 556, 595
Self-employment | 533, 595, 911
Unrelated business income | 598
Teachers, education expenses | 508
Telephone:
Cellular | 529, 535
Excise tax | 510
Residential | 529, 535, 911
Temporary assignment | 463
$10,000, cash payments over | 1544, 1544SP
Ten-year or five-year averaging, lump-sum pensions | 554, 575
Termination, estate | 559
Theft losses | 547
Threat of condemnation | 544
Timber, coal, and iron ore:
Depletion | 535
Sale of | 225, 544
Tips | 531, 1244
Reporting of, for employees | 531, 1244
Reporting rules for employers | 531
Tax withholding | 505
Tools | 529
Trademarks and trade names | 535, 544, 551, 946
Trades, nontaxable | 550
Transfer, moving expenses | 521
Transient workers | 463
Transportation and travel expenses:
Business | 3, 463, 535, 595, 911
Charitable | 526
Educational | 3, 508
Employee | 463
Investment-related | 529, 550
Medical | 502
Moving | 3, 521
Reimbursements | 535, 911
Rental | 527
Reservists | 463
Transportation fuels excise tax | 378, 510
Transportation of persons or property by air, excise tax | 510
Transportation of persons by ship | 510
Treasury bills, bonds, and notes | 550, 559
Treaties, tax | 54, 515, 519, 597, 901
Treaty countries, certification for reduced tax rates | 686
Trucks:
Highway use tax | Form 2290
Retail excise tax | 510
Trust fund recovery penalty | 594, 594SP
Trusts (See Estates and trusts)
Tuition reduction | 520
U
Unadjusted basis, depreciation | 463, 527, 946
Underpayment penalty | 505
Undistributed capital gains | 564
Unemployment compensation | 525
Withholding on | 505
Unemployment tax (FUTA) | 15, 926
Uniforms | 3, 526, 529
Union:
Assessments | 529
Benefits | 525
Dues | 529
Unpaid expenses | 535
Unpaid salary | 535
Unrealized receivables, partnership | 541
Unrelated business income, exempt organization | 598
Unstated interest | 537
U.S. court of federal claims | 556
U.S. court of appeals for the federal circuit | 556
U.S. district court | 556
U.S. real property interest | 515, 519
U.S. Tax Court | 556
Useful life, depreciation | 534
Usurious interest | 550
Utilities | 535
V
Vacation homes | 527
Vacation pay, accrual | 535, 538
Valuation:
Casualty or theft losses | 547
Charitable contributions | 526, 561
Condemnation | 544
Employer-provided car | 535
Estate | (Forms 706 & 709 instructions)
Fringe benefits | 535
Gifts | (Forms 706 & 709 instructions)
Inventories | 538, 911
Value, fair market, defined | 524, 537, 544, 551, 561, 564, 946
Vandalism loss | 547
Vehicles, heavy:
Highway use tax | Form 2290
Retail excise tax | 510
Veterans' benefits | 525
Educational | 508
VISTA | 525
W
Wage bracket method of withholding | 15-A
Wagering (See Gambling winnings and losses)
Wages | 525, 535
Wash sales | 550
Welfare benefit funds | 535
Welfare payments | 525
Withholding:
Backup | 505, 550, 594, 594SP
Correct | 919
Credit for | 505
Dispositions, U.S. real property interest | 515, 519
Employer information, reporting requirements | 15
Exemption from | 505, 929
Foreign corporations | 515
Forms W-2, W-2c, W-4, W-4P, W-4S,
W-4V, or W-5 | 15, 505, 919
Fringe benefits | 15-A, 505
Gambling winnings | 505
Household employees | 926
IRA distributions | 590
Keogh distributions | 560, 575
Methods | 15, 15-A
Nonresident aliens | 515, 519
Pensions and annuities | 15-A, 505, 575, 721
Salaries | 15, 505
Sick pay | 15, 505
Social security benefits | 505
Tips | 505, 531
Unemployment compensation | 505
Wages | 15, 505, 919
Work clothes | 529
Work opportunity credit | 334
Workers' compensation insurance | 525
Worthless debts:
Business | 535
Nonbusiness | 550
Y
Year deductible | 538
Year taxable | 538
Your rights as a taxpayer | 1, 1SP
Numbers
179 expense deduction | 911, 946
401(k) plans | 560, 575
444 election | 538
501(c)(3) organizations | 557
911 exclusion | 54
1231 gains and losses | 544
1244 stock | 550
1245 property | 544
1250 real property | 544
1256 contracts | 550
$10,000, cash payments over | 1544, 1544SP