Whittenburg Gerald E., Altus-Buller Martha. Income Tax Fundamentals
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P
Partnership Taxation
at risk, §10.7
current distributions, §10.4
defined, §10.1
formation, §10.2
guaranteed payments, §10.4
income reporting, §10.3
tax years, §10.5
transactions between partners and
partnership, §10.6
Passive Losses, §3.2
Payroll Taxes
FICA tax, §9.3
Form 940, §9.7
Form 941, §9.5
FUTA, §9.7
payroll tax deposit, §9.4
reporting requirements, §9.5
withholding methods, §9.1
W-2s, §9.5
Penalties, §12.3, §12.5
Personal and Dependency Exemptions
citizenship or residency, §1.6
divorced parents, §1.6
full-time student requirement, §1.6
gross income test, §1.6
joint return test, §1.6
member of household, §1.6
multiple support agreement, §1.6
relationship test, §1.6
support requirement, §1.6
Personal Holding Company Tax, §11.8
Personal Property Tax Expense, §5.2
Personal Residence, see Sale of a Personal
Residence
Personal Service Corporations, §7.1, §11.1
Prepaid Expenses
prepaid interest, §5.3, §7.2
prepaid rent, §7.2
Prepaid Interest, see Prepaid Expenses
Prizes and Awards, §2.4
scholarships, §2.8
Property Taxes, §5.2
Publications, see Dues, Subscriptions,
and Publications
Q
Qualified Retirement Plans, §3.8
Qualified Tuition Programs, §5.10
R
Recapture Potential
depreciation, §8.7
Related Parties, §7.9
Rental Expense, §3.1, see also Prepaid
Expenses
Rental Income, §3.1
prepaid rent, §7.2
Reporting Entities, §1.2
Reporting Requirements, see also Filing
Requirements
information returns, §9.5
payroll taxes, §9.4, §9.5
Retirement Plans, §3.8
Rollovers, §3.9
Roth IRAs, §3.6
S
S Corporations, §11.6
Safe-Deposit Box, §5.6
Safety Equipment, §4.8
Sale
sale or exchange (defined), §8.1
Sale of a Personal Residence, §8.12
Schedule C, §4.10
Schedule M-1, §11.4
Scholarships, §2.8
Section 267, §7.9
Section 401(k) Plans, §3.8
Section 529 Plans, §5.8
Section 1231 Gains and Losses,
§8.6
Section 1245 Recapture, §8.7
Section 1250 Recapture, §8.7
Self-Employed Taxpayers
estimated tax payments, §9.2
self-employment tax, §9.6
Self-Employment Tax, see Self-Employed
Taxpayers
Short Periods, see Accounting Periods
Social Considerations of the U.S. Tax
System, §1.1
Social Security Benefits, §2.12
Special Clothing, see Uniforms and
Special Clothing
Special Deductions for Corporations,
§11.3
Standard Deduction, §1.7
Schedule L, §5.2
Statute of Limitations, §12.4
Subscriptions, see Dues, Subscriptions,
and Publications
Substantiation Requirements
business gifts, §4.9
entertainment expenses, §4.9
theft losses, §5.5
travel, §4.2
T
Taxable Entities, §1.2
Tax Credits
adoption credit, §6.6
American Opportunity credit, §6.4
child and dependent care credit,
§6.3
child tax credit, §6.1
earned income credit, §6.2
energy credits, §6.7
foreign tax credit, §6.5
home buyer credit, §6.7
HOPE tax credit, §6.4
lifetime learning credit, §6.4
Tax Deposits, §9.4
Tax Expense
income taxes, §5.2
personal property taxes, §5.2
property taxes, §5.2
Tax Forms and Schedules, §1.2
Tax Formula for Individuals
adjusted gross income, §1.3
deductions for adjusted gross
income, §1.3
gross income, §1.3
itemized deductions, §1.3
Tax Planning, §12.7
Tax Preference Items, §6.8, §11.9
Tax Return Preparation Fees, §5.6
Taxpayer Bill of Rights, §12.6
Taxpayer Compliance Measurement
Program, §12.2
Temporary Living Expenses, see Moving
Expenses
Theft Losses, see Casualty and Theft
Losses
Tip Reporting, §9.1
Tools, §4.8
Transportation Expense
actual cost method, §4.3
automobile expense, §4.3
commuting, §4.3
medical, §5.1
standard mileage method, §4.3
Travel Expenses
away from home requirement, §4.2
combined business and pleasure, §4.2
educational, §4.6
moving, §4.11
overnight, §4.2
reimbursement, §4.2
temporary assignment, §4.2
U
Unearned Income of Minor Children,
§6.9
Unemployment, §2.13
Uniforms and Special Clothing, §4.8
Union Dues, §5.6
V
Vacation Homes, §3.1
Viatical Settlements, §2.6
W
Withholding Methods, §9.1
interest, §9.1
pensions, §9.1
W-2s, §9.5
Index I-3
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I-4 Index
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Form 940 Employer’s Annual Federal Unemployment (FUTA)
Tax Return
9-27, S-53
Form 941 Employer’s QUARTERLY Federal Tax Return 9-15, S-49
Form 1040 U.S. Individual Income Tax Return 2-47, 3-45, 3-53, 4-55,
4-59, 5-47, 5-53, 6-47,
6-53, 7-45, 8-53,
8-61, 9-49, D-7
Form 1040A U.S. Individual Income Tax Return 1-43, 2-43
Form 1040-ES Payment Voucher 1 9-10, 9-43, S-48
Form 1040EZ Income Tax Return for Single and Joint Filers with
No Dependents
1-41
Form 1065 U.S. Return of Partnership Income 10-7, 10-27, S-59
Form 1098 Mortgage Interest Statement 5-43
Form 1099-B Proceeds From Broker and Barter Exchange Transactions 8-50
Form 1099-MISC Miscellaneous Income 9-44
Form 1099-INT Interest Income 2-40, 9-19, S-50
Form 1099-DIV Dividends and Distributi ons 2-40
Form 1120 U.S. Corporation Income Tax Return 11-9, 11-35, S-69
Form 1120S U.S. Income Tax Return for an S Corporation 11-19, 11-41, S-75
Form 2106 Employee Business Expenses 4-9, 4-39, S-15
Form 2441 Child and Dependent Care Expenses 6-7, 6-51, D-21, S-29
Form 3903 Moving Expenses 4-27, 4-49, 4-57, S-19
Form 4562 Depreciation and Amortization 7-17, 7-37, 7-41, S-37
Form 4684 Casualties and Thefts 5-21, 5-39, 5-57, S-23
Form 4797 Sales of Business Property 8-17, 8-43, S-45
Form 6251 Alternative Minimum Tax—Individuals 6-23, 6-57, S-33
Form 6252 Installment Sale Income 8-25, 8-45, 8-69
Form 8027 Employer’s Annual Information Return
of Tip Income and Allocated Tips
9-9, 9-41
Form 8582 Passive Activity Loss Limitations 3-13, 3-39, 3-57, S-11
Form 8814 Parents’ Election to Report Child’s
Interest and Dividends
6-27, D-23
Form 8829 Expenses for Business Use of Your Home 4-65
Form 8839 Qualified Adoption Expenses 6-17, S-31
Form W-2 Wage and Tax Statement 1-38, 1-39, 9-18,
9-44, S-50
Form W-4 Employee’s Withholding Allowance Certificate 9-3, 9-37, 9-39
List of Forms
L-1
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Editorial review has deemed that any suppressed content does not materially affect the overall learning experience. Cengage Learning reserves the right to remove additional content at any time if subsequent rights restrictions require it.
L-2 List of Forms
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Editorial review has deemed that any suppressed content does not materially affect the overall learning experience. Cengage Learning reserves the right to remove additional content at any time if subsequent rights restrictions require it.
Schedule A Itemized Deductions 5-49, 5-55, 6-49, 6-55,
7-47, 8-55, 8-63, 9-51,
D-9, S-21
Schedule B Interest and Ordinary Dividends 2-7, 2-33, 4-61, 5-50,
5-56, 6-56, 7-48, 8-56,
8-64, D-10, S-5
Schedule C Profit or Loss from Business 3-47, 4-35, 4-45, 4-63,
7-39, 9-53, D-11, S-17
Schedule D Capital Gains and Losses 3-49, 7-49, 8-13, 8-41,
8-57, 8-65, 9-55,
D-13, S-41
Schedule E Supplemental Income and Loss 3-7, 3-51, 3-55,
D-17, S-9
Schedule EIC Earned Income Credit 6-39
Schedule H Household Employment Taxes 9-33, S-55
Schedules K-1 Partner’s Share of Income, Deductions,
Credits, etc.
10-13, 10-33, 10-35, S-64
Shareholder’s Share of Income, Deductions,
Credits, etc.
11-23, 11-45, S-79
Schedule M Making Work Pay and Government Retiree Credits 1-15, 1-45, 2-46, 2-49,
3-52, 3-58, 4-58, 4-66,
5-52, 5-58, 6-52, 7-50,
8-59, 8-67, 9-59, D-24
Schedule SE Self-Employment Tax 9-21, 9-23, 9-47, 9-57,
D-19, S-51
List of Schedules
L-3
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Editorial review has deemed that any suppressed content does not materially affect the overall learning experience. Cengage Learning reserves the right to remove additional content at any time if subsequent rights restrictions require it.
L-4 List of Schedules
Copyright 2010 Cengage Learning. All Rights Reserved. May not be copied, scanned, or duplicated, in whole or in part. Due to electronic rights, some third party content may be suppressed from the eBook and/or eChapter(s).
Editorial review has deemed that any suppressed content does not materially affect the overall learning experience. Cengage Learning reserves the right to remove additional content at any time if subsequent rights restrictions require it.