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The Deluxe Edition is our best seller! The book includes the entire 1040 Edition (Individual Coverage) as well as the most referenced tabs from the Small Business Edition (Small Business Coverage). Do you prepare a significant number of small business returns? If so, you might be interested in the additional content found in the Small Business Edition (Tabs 18-33). Do you prepare only individual returns? If so, The 1040 Edition is your most economical option.

Individual Coverage
Tab	Tab Title	1040 Edition	Deluxe Edition	Small Business Edition
Tab 1	What's New Details(+)	X	X
Inflation Adjusted Amounts Chart Standard Deduction Chart Itemized Deduction Phaseout Chart Federal Tax Rate Schedules Chart Personal Exemptions Chart Social Security Highlights Chart Inflation Adjusted Amounts - Real Answers Real Fast Chart Expiring Tax Provisions Chart Types of Coverage Exemptions - Form 8965 Chart What's New Chart Market Reform and HRAs Disaster Tax Relief Act of 2017 Leave-Based Donations Other Disaster Relief Tax Reform Other Recent Tax Developments PTIN Court Ruling Taxpayer Says Repayment of APTC is Unfair Father on Drugs Gets Dependency Exemption Over Grandmother Wife Entitled to File Separate Return Even With Mental Illness Married Filing Jointly or Separately? Improper Filing Status is Not a Married Filing Separate Return Earned Income Credit Allowed Even Without Business Records 60-Day Rollover Hardship Waiver Allowed for Depressive Episode Termination Payments Subject to SE Tax Farm Rental Income Not Included in Self-Employment Income Despite Taxpayer's Material Participation Qualified Farmers for Charitable Contribution Purposes
Tab 2	Federal Tax Table and EIC Table Details(+)	X	X
Federal Tax Table Prior Year Tax Rate Schedules Earned Income Credit (EIC) Table
Tab 3	1040 Line Instructions Details(+)	X	X
Form 1040 U.S. Individual Income Tax Return Chart Capital Gain (or Loss) From Schedule D Pension and Annuities Unemployment Compensation Social Security Benefits Filing Requirements Filing Status Same-Sex Marriage Single Married Filing Joint (MFJ) Married Filing Separately (MFS) Head of Household (HOH) Filing Status Chart Qualifying Widow(er) (QW) Dependency Tests Qualifying Child of More than One Person Dependency Tests Chart Single Parent Situations Release of Claim for Exemption Multiple Support Agreements Exceptions to Time Lived With Taxpayer Other Dependency Rules Income (Form 1040) Wages Tip Reporting Excess Salary Deferrals Interest and Dividend Income Recoveries State and Local Income Tax Refund Repayments Social Security Lump-Sum Payments Other Income Disability Payments and Sick Pay Imputed Interest on Below-Market Loans Lawsuit Settlement and Awards Life Insurance Notary Public Fiduciaries Nontaxable Income Foster Care Payments Public Safety Officers Achieving a Better Life Experience (ABLE) Adjustments to Income Educator Expenses Reservists, Performing Artists, and Fee-Basis Government Officials Health Savings Accounts (HSAs) Moving Expenses Student Loan Interest Write-In Adjustments Other Adjustments Taxes and Credits Income Tax Other Taxes Additional Medicare Tax Net Investment Income Tax Failure to Maintain Health Coverage Credits Payments Expanded Due Diligence Requirements Payments by Married Taxpayers Estate or Trust Beneficiaries Excess Social Security and RRTA Tax Withheld Refund or Amount Due Delayed Refunds for Returns Claiming Certain Credits Refund Offsets Direct Deposit Amount Owed Signature Return Due Date - Extensions
FTF	FastTaxFacts Clients with Children Details(+)	PLUS	PLUS
Tri-fold laminated sheet included with the Deluxe Edition Plus and 1040 Edition Plus. Dependency Flow Chart Head of Household Flow Chart Earned Income Credit Flow Chart Child and Dependent Care Credit Flow Chart Child Tax Credit Flow Chart Additional Child Tax Credit Flow Chart Kiddie Tax Thresholds Kiddie Tax Reporting Options Tax Benefits of Employing Children Retirement Contributions for Children Education Tax Credits Tuition and Fees Deduction Education Expense Reporting Options Taxation of Distributions From Education Plans
Tab 4	Itemized Deductions—A Details(+)	X	X
Itemized Deduction Phaseout Chart Medical Expenses Standard Mileage Rates Fair Market Value Guide for Used Items Recordkeeping Rules for Charitable Contributions Medical Expenses AGI Limit for Medical Expenses What Medical Expenses Are Deductible When Medical Expenses Are Deductible Whose Medical Expenses Are Deductible Married Filing Separately Medical Expenses Decedent's Medical Expenses Capital Expenses Deductible as Medical Expenses Insurance Premiums Lifetime Care Advance Payments Dependents With Disabilities Lodging Expenses for Medical Care Long-Term Care Medicines Nursing Home Nursing Services - Nonprofessional Special Education Transportation Weight-Loss Program Reimbursed Medical Expenses Taxes Paid - Itemized Deductions Schedule A Taxes Election to Deduct Income Tax or Sales Tax State and Local Income Taxes State and Local General Sales Taxes Real Estate Taxes Personal Property Taxes Other Taxes Interest Paid - Itemized Deductions Interest Expense Home Mortgage Interest Deductible Amount Qualified Home Election to Treat Mortgage Interest as Not Secured by the Home Legal Liability to Make Payments Form 1098, Mortgage Interest Statement Form 1098-MA, Mortgage Assistance Payments Reverse Mortgage Points and Loan Origination Fees Mortgage Insurance Premiums Other Mortgage Interest Special Situations Investment Interest Paid Election to Capitalize Interest and Taxes Interest Tracing Rules (Allocation of Interest) Charitable Contributions Eligibility to Receive Tax-Deductible Contributions Qualified Charitable Organizations Cash Contributions Contributions That Benefit the Taxpayer Volunteer Expenses Contributions of Property Form 8283, Noncash Charitable Contributions Future Interest in Property When Contributions Are Deductible Charitable Contributions Deduction Limitation Charitable Contributions of IRA Distributions Vehicles, Boats, and Airplanes Recordkeeping Rules for Charitable Contributions Casualty and Theft Losses Deductible Casualty and Theft Losses How to Report Casualties and Thefts Insurance and Other Reimbursements Figuring a Loss Deduction Limits When to Deduct a Casualty or Theft Loss Gain on Reimbursement Federally-Declared Disaster Areas Gain Realized on Home in Disaster Area Loss on Deposits Miscellaneous Itemized Deductions Miscellaneous Itemized Deductions Not Subject to the 2% AGI Limitation Miscellaneous Itemized Deductions Subject to the 2% AGI Limitation Job Expenses Work-Related Education Expenses Tax Preparation Fees Investment Expenses Loss on Traditional IRA or Roth IRA Legal Expenses Total Itemized Deductions
Tab 5	Sole Proprietorships and Farmers—C, F, SE Details(+)	X	X
Business Use of Home Methods Chart Employer Identification Number (EIN) Day Care Providers Standard Meal and Snack Rates Chart Self-Employment (SE) Tax Schedule C-EZ, Net Profit From Business Hobby Loss Rules Farmers - Estimated Tax Features of Sole Proprietorships Chart Self-Employment Tax Situations Chart Principal Business or Professional Activity Codes Schedule C - Profit or Loss From Business Schedule C Filing Requirements Schedule C or Partnership Schedule C Recordkeeping and Substantiation Rules Planning Tips for Sole Proprietors Schedule C Line-by-Line Schedule C, Part I - Income Schedule C, Part II - Expenses Self-Employed Health Insurance Deduction Employee-Spouse Health Insurance Schedule C, Part III - Cost of Goods Sold Schedule C, Part IV - Information on Vehicle Schedule C, Part V - Other Expenses Business Use of Home Qualification Rules - Business Use of Home 1) Exclusive Use Test 2) Regular Use Test 3) Trade or Business Use Test 4) Principal Place of Business Test Employee Business Use of Home Calculation Methods for Business Use of Home Simplified Method Regular Method Reporting Expenses for Business Use of the Home Sole Proprietorships Daycare Providers - Deducting Meals Authors, Artists, and Musicians Sharing Economy (Uber, Lyft, Airbnb) Foster Care Business Kids in Business - Paper Routes, Babysitting, and Lawn Mowing Family Businesses - Employing Family Members Hobby Loss Rules Hobby or Business? Reporting Hobby Income and Expenses Hobby Loss Example Election to Postpone Determination of Hobby or Business Status Independent Contractor vs. Employee Worker Classifications Factors Used to Determine Independent Contractor vs. Common-Law Employee Status Safe Harbor for Businesses Other Relief for Employers Erroneous Treatment of Employees as Independent Contractors - Form 1099-MISC Received Voluntary Classification Settlement Program Self-Employment Tax Who Pays Self-Employment Tax Self-Employment Tax Self-Employment Tax Optional Methods Schedule F - Profit or Loss From Farming Where to Report Sales of Farm Products Reporting Farming Activities Farming Activities Farm Inventory Accounting Crop Method of Accounting Agricultural Program Payments Patronage Dividends From Cooperatives Per-Unit Retain Certificate From Cooperatives Farm Debt Cancellation Net Operating Losses on Farms Excess Farm Loss Limitation Income Averaging for Farmers and Fishermen Prepaid Farm Expenses Real Estate Taxes on Farm Land Farm Truck and Car Expenses Depreciation for Farm Property Business Use of the Home Soil and Water Conservation Expenses Uniform Capitalization Rules for Farmers Timber Sales by Farmers Postponing Gain on Weather-Related Sales of Livestock
Tab 6	Investment Income—B, D, 4797 Details(+)	X	X
Income Tax Treaties - Qualified Dividends Tax Rates: Capital Gain and Dividend Income Chart Types of Business Property Chart Tax Treatment of Settlement Costs on Purchase or Sale of Real Estate Chart Tax Treatment of Stock Options Chart Basis and Holding Period Rules Chart Interest and Dividends Taxable Interest Accrued Interest Original Issue Discount (OID) Tax-Exempt Interest Amortizable Bond Premium U.S. Savings Bonds U.S. Treasury Bills, Notes, and Bonds Taxable Dividends Qualified Dividends Nondividend Distributions Cash and Noncash Liquidation Distributions Exempt-Interest Dividends Stock Dividends Dividends Paid on Insurance Alaska Permanent Fund Dividends Nominee Income Foreign Accounts and Trusts Net Investment Income Tax Capital Gains and Losses Schedule D, Capital Gains and Losses Form 1099-B, Proceeds From Broker and Barter Exchange Transactions Basis Holding Periods Capital Gain Tax Rates Capital Gains Treatment for Self-Created Musical Works 28% Rate Gain Gains on Small Business Stock Losses on Small Business Stock Unrecaptured Section 1250 Gain Easements Capital Gain Distributions Capital Loss Limitation/Carryover Wash Sales (IRC 1091) Demutualization of Life Insurance Companies Short Sales Calls and Puts Straddles Classifying Investors and Traders Reporting Rules - Investors, Traders, and Dealers Virtual Currency Sale or Exchange Mutual Funds Sales of Business Property (Form 4797) Disposing of Business Property Section 1231 - Special Treatment for Gains and Losses on Sale of Business Assets Depreciation Recapture - Sale of Business or Investment Property Installment Sales (Form 6252) Interest Income (From an Installment Sale) Calculating Installment Sale Income (Gain on Sale) Unrecaptured Section 1250 Gain Installment Sale to a Related Party Selling Price Adjustment in Subsequent Year Electing Out of an Installment Sale Like-Kind Exchanges (Form 8824) Like-Kind Exchanges Like-Kind Property Deferred Exchanges Related Parties Qualified Intermediaries Employee Stock Options Employee Stock Options Statutory Stock Options Employee Stock Purchase Plan (ESPPs) Nonstatutory Stock Options Sale of Principal Residence Determining Basis in a Residence Adjusted Basis of a Residence Exclusion of Gain Installment Sales of Principal Residence Sale of Vacant Land Adjacent to Residence Reduced Maximum Exclusion Reduced Exclusion on Sale of Home Worksheet Nonqualified Use (Non-Use) Business Use or Rental of Home - Application of Exclusion Rules Reporting Sale of Residence
Tab 7	Rental, Passive, and At-Risk—E Details(+)	X	X
MACRS Recovery Periods for Property Used in Rental Activities Chart Partnerships flowchart Rental Real Estate Loss for Individuals flowchart How to Classify Rental Property for Tax Treatment flowchart Partnership (Form 1065) K-1 Codes S Corporation (Form 1120S) K-1 Codes Schedule E (Form 1040) Supplemental Income and Loss Schedule E (Form 1040), Supplemental Income and Loss Part I - Rental Real Estate and Royalties Rental of Personal Property Royalties Part II - Partnerships and S Corporations Pass-Through Entities - Fiscal Year Part III - Estates and Trusts Missing or Erroneous Schedule K-1 - Form 8082 Rental Real Estate Rental Income Rental Expenses Limits on Rental Losses Personal Use of Rental Property - Roommates and Boarders Repairs and Improvements Tangible Property Regulations Routine Maintenance Safe Harbor Capitalize Repair and Maintenance Costs Election De Minimis Safe Harbor Election Small Taxpayer Safe Harbor Election Materials and Supplies Mixed-Use Property - Vacation Homes (IRC 280A) Allocating Expenses: Personal vs. Rental Interest on Rental - Second Home Sale of Rental Property Farm Rentals Material Participation by Farm Landlord Passive Activity Losses At-Risk Limitations Activities That Are Not Passive Activities Passive Activity Loss Limits Passive Activity Credits Self-Rental Rule Material Participation Grouping Activities Partners, LLC Members, Corporation Shareholders Rental Activities Real Estate Professionals Form 8582, Passive Activity Loss Limitations Form 8810, Corporate Passive Activity Loss and Credit Limitations Special $25,000 Allowance for Rental Real Estate At-Risk Rules At-Risk Limits At-Risk Basis Qualified Nonrecourse Financing - Real Property. Form 6198, At-Risk Limitations
Tab 8	Business Deductions Details(+)	X	X
NOL Carryback/Carryforward Rules Chart Truckers/Transportation Industry Chart Amortization Chart Per Diem Rates Per Diem Rates/High-Low Method Business Deductions Ordinary and Necessary Business Expenses Limits on Business Deductions Services in Trade Bad Debts Barrier Removal Costs Capital Costs Circulation Expenses Election to Capitalize Carrying Charges Cell Phones Demolition Expenses Energy Efficient Commercial Building Property Gifts Insurance Intangible Drilling Costs Life Insurance Medical Marijuana Office Expense Penalties and Fines Professional Fees Recoveries Remodel-Refresh Safe Harbor Rent or Lease Research and Experimental Costs Wages Meals, Entertainment, Travel, and Lodging Substantiating Meals, Entertainment, Travel, and Lodging Meals and Entertainment Travel and Lodging Accountable/Nonaccountable Plans Reporting Reimbursements Per Diem Paying Expenses of an Employer Reservists, Performing Artists, and Fee-Basis Government Officials Inventory/Cost of Goods Sold Inventory Cost of Goods Sold (COGS) Inventory Methods Identifying Inventory Items Valuing Inventory Goods That Cannot Be Sold Loss of Inventory Uniform Capitalization Rules (UNICAP) Net Operating Loss (NOL) NOL Carryback and Carryforward What is a Net Operating Loss (NOL)? How to Calculate an NOL How to Use an NOL How to Calculate an NOL Carryover Start-Up/Organization Costs Capital Expenses Start-Up Costs Organizational Costs Deduction/Amortization Making the Election What if the Business Never Starts? Domestic Production Activities Deduction (Manufacturer's Deduction) Domestic Production Activities Deduction (DPAD) Construction Activities Farm Activities Partnerships and S Corporations Estates and Trusts Coordination With Other Deductions Accounting Periods and Methods Accounting Methods Cash Accrual Exceptions to the Accrual Method Rule for Inventory Hybrid Long-Term Construction Contracts Prepaid Expenses Change in Accounting Method Accounting Periods Required Tax Year for Partnerships Required Tax Year for S Corporations and PSCs Business Purpose Tax Year Election Other Than Required Taxable Year (Section 444)
Tab 9	Depreciation—4562 Details(+)	X	X
MACRS Recovery Periods Chart Half-Year Convention Depreciation Rates Special Depreciation Allowance Percentages Chart Form 4562, Depreciation and Amortization Basics of Depreciation Form 4562 Computing Depreciation Depreciation Formulas Under MACRS Depreciable Basis Allowed or Allowable What Can Be Depreciated Excluded Property Placed in Service Date Regular MACRS (GDS)/Alternative Depreciation System (ADS) Regular MACRS (GDS) Alternative Depreciation System (ADS) Comparison of MACRS Depreciation Methods Conventions MACRS Conventions Short Tax Year Depreciation Short Tax Year Short Tax Year Conventions Computing Depreciation in a Short Tax Year Section 179 Expense Section 179 Limits Section 179 Election/Revocation Section 179 Qualifying Property Section 179 Nonqualifying Property Section 179 Carryover Section 179 Recapture Special Depreciation Allowance Special Depreciation Allowance (Bonus Depreciation) Qualified Real Property Cost Recovery for Qualified Real Property Intangible Assets Section 197 Intangibles Recovering the Cost of Computer Software General Asset Accounts (GAA) GAA Election Depreciation Adjustments for Alternative Minimum Tax AMT Depreciation Adjustments Correcting Depreciation Errors Correcting Depreciation Errors Section 481 Adjustment Miscellaneous Depreciation Issues Income Forecast Method Unit-of-Production Method Cost Segregation Abandonment Idle Property Depletion Depletion Allowance Oil and Gas Wells Geothermal Property and Other Mineral Property Depreciation for Like-Kind Exchanges and Involuntary Conversions Depreciating Replacement Property MACRS Recovery Periods MACRS Recovery Periods, GDS, and ADS MACRS Percentage Charts Residential Rental Property Nonresidential Real Property MACRS Worksheet MACRS 200% Declining-Balance MACRS Short-Year Depreciation - Short Cut Percentage Method
Tab 10	Automobiles and Listed Property Details(+)	X	X
Vehicle Depreciation Limitations (Section 280F) Chart Vehicle Depreciation Chart Standard Mileage Rate Per Mile Chart Lease Inclusion Tables When Are Transportation Expenses Deductible? Listed Property Recordkeeping Adequate Records Business Autos Business Use of a Vehicle Standard Mileage Rate Method Actual Expense Method Auto Loan Interest Expense Section 280F Depreciation Limits MACRS Depreciation on Business Autos Maximizing Section 179 - Autos Worksheet Depreciation After End of Recovery Period Depreciation Recapture Leased Autos Converting Personal Use Auto to Business Use Converting Business Use Auto to Personal Use Sale of Business Auto Business Auto Trade-In Rules Business Auto Trade-In Worksheet Other Listed Property Other Listed Property
Tab 11	Tax Credits Details(+)	X	X
Retirement Savings Contribution Credit Chart Earned Income Credit Chart Child and Dependent Care Expenses Credit Percentages Chart Tax Credits Chart Due Diligence Requirements Due Diligence Requirements Chart Delayed Refunds for Refundable Credits Enforcement Adoption Expenses Adoption Credit and Exclusion When to Claim Credit and Exclusion Children With Special Needs Child and Dependent Care Expenses Exclusion or Credit Qualifying Person Child and Dependent Care Credit Eligibility flowchart Exclusion on Separate Returns Work-Related Expenses Provider Identification Earned Income Child Tax Credit Child Tax Credit Qualifying Child Additional Child Tax Credit Hurricane Relief Credit for the Elderly or the Disabled Credit for Elderly or Disabled Eligibility Chart Earned Income Credit Basics of the Earned Income Credit (EIC) Earned Income Credit Eligibility Chart Qualifying Child Investment Income Limit Earned Income Federal Tax Paid on Fuels Credit for Federal Tax Paid on Fuels First-Time Homebuyer Credit Repayment of First-Time Homebuyer Credit Foreign Tax Credit Tax Paid to a Foreign Country Mortgage Interest Credit Who May Claim the Credit Premium Tax Credit Premium Tax Credit (PTC) Premium Tax Credit (PTC) Terms Reconciliation/Repayment of Advance Payments Shared Policy Allocations Health Coverage Tax Credit Health Coverage Tax Credit (HCTC) Who May Claim the Credit Form 8885, Health Coverage Tax Credit Residential Energy Credits Expiration of Residential Energy Credits Nonbusiness Energy Property Credit Residential Energy Efficient Property Credit Retirement Savings Contribution Credit Credit Amount Residential Energy Credits Chart Vehicle Credits Expiration of Vehicle Credits Alternative Motor Vehicle Credit (IRC 30B) Alternative Fuel Vehicle Refueling Property Credit (IRC 30C) Plug-In Electric Drive Vehicle Credit (IRC 30D)
Tab 12	Children, College, and Family Details(+)	X	X
Claiming a Dependent's Education Expenses Chart Comparison of Education Credits Chart Modified AGI for Computing Education Tax Benefits Chart Education Benefits Comparison Chart Coordinating Education Benefits Form 1098-T, Tuition Statement American Opportunity Credit Due Diligence Requirements American Opportunity Credit Amount Restrictions Eligible Students Qualified Education Expenses Lifetime Learning Credit Lifetime Learning Credit Tax Benefit Restrictions Eligible Students Qualified Education Expenses Tuition and Fees Deduction Tuition and Fees Deduction Tax Benefit Restrictions Eligible Students Qualified Education Expenses Qualified Tuition Programs (QTPs) and Education Savings Accounts (ESAs) QTP and ESA Tax Benefits QTP and ESA Contributions Chart Qualified Expenses for QTPs and ESAs Tax-Free Distributions Taxable Distributions ESA Rollovers Exceptions to 10% Additional Tax - Education Losses on QTPs and ESAs Scholarships, Fellowships, and Grants Tax-Free Scholarships Taxable Scholarships Coordination With Other Education Benefits Reporting Qualified Tuition Reductions Graduate Education U.S. Savings Bond Interest Exclusion Exclusion Rules Qualified Savings Bonds Qualified Education Expenses Dependents Penalty-Free IRA Distributions Penalty Exception Qualified Education Expenses Coordination With Other Education Benefits Student Loan Interest Deduction Student Loan Interest Deduction Children and Taxes Kiddie Tax Divorce Property Settlements and Transfers Qualified Domestic Relations Order (QDRO) Deducting Costs of Divorce Alimony Child Support Underpayment of Alimony or Child Support
Tab 13	Retirment and Employee Benefits Details(+)	X	X
Hurricane Relief HSA Limitations Chart Archer MSA Limitations Chart IRA Limits Chart Pension Plan Limitations Chart Rollover Chart Exceptions to the 10% Penalty on Early Distributions Chart Pension Plan Characteristics Chart Pension Plan Advantages/Disadvantages Chart Who Qualifies as Employees? Chart Life Expectancy Tables Individual Retirement Arrangements (IRAs) Who Can Set Up a Traditional IRA? Compensation for IRA Contribution Purposes IRA Investment Prohibited Transactions Involving IRAs Investment in Collectibles Distributions Excess IRA Contributions Excess Contribution Penalty How to Correct an Excess Contribution Excess Contribution Withdrawn After Due Date for the Return Deducting an Excess Contribution in a Later Year Reduced IRA Deduction Phaseout Based on Modified AGI (MAGI) IRA Deduction Phaseout Worksheet Modified Adjusted Gross Income (MAGI) Covered By an Employer Retirement Plan Nondeductible Contributions to IRAs Roth IRAs What is a Roth IRA? Distributions Distributions After Roth IRA Participant's Death Conversion Rules Recharacterization Rules Reconversion Rules Reporting for Roth IRAs Roth 401(k) and Roth 403(b) Plans Simplified Employee Pension (SEP) SEP IRAs Savings Incentive Match Plans for Employees (SIMPLE) SIMPLE IRAs SIMPLE IRA Contributions Distributions From SIMPLE IRAs Other Retirement Plans Qualified Plans Defined Contribution Plans Defined Benefit Plans Section 401(k) Plans Tax-Sheltered Annuity Plans, or Section 403(b) Plans Employee Stock Ownership Plan (ESOP) Section 457 Deferred Compensation Plans Vesting Rules Deemed IRA Railroad Retirement Federal Retirement Distributions Loans From Retirement Plans Survivors and Beneficiaries Nonqualified Plans Lump-Sum Distributions Rollovers and Transfers Tax-Free Rollovers and Transfers Rollover Trustee-to-Trustee Transfer Transfers Incident to a Divorce Disaster-Related Relief Required Minimum Distributions (RMD) Required Minimum Distribution Rules 50% Penalty Tax on Excess Accumulations Inherited IRAs Inherited Retirement Plans Other RMD Rules Contributions After Age 70 1/2 Miscellaneous Distributions Pension Plans of Public Safety Employees Qualified Reservist Distribution Employee Fringe Benefits Tax Treatment of Fringe Benefits Employees for Tax-Favored Fringe Benefit Purposes Nondiscrimination Rules for Fringe Benefits Achievement Awards [IRC §74(c)] Archer MSAs (IRC §220) Athletic Facilities [IRC §132(j)(4)] Cafeteria Plans (IRC §125) De Minimis Benefits [IRC §132(e)] Dependent Care Assistance (IRC §129) Educational Assistance (IRC §127) Employee Discounts [IRC §132(c)] Employer-Provided Cell Phone Employer-Provided Vehicles Group-Term Life Insurance (IRC §79) Health Benefits (IRC §105 and IRC §106) Health Savings Accounts (HSAs) (IRC §223) Meals and Lodging (IRC §119) Moving Expense Reimbursements [IRC §132(g)] No-Additional-Cost Services [IRC §132(b)] Retirement Planning Services [IRC §132(m)] Transportation Commuting Benefits [IRC §132(f)] Tuition Reduction [IRC §117(d)] Working Condition Benefits [IRC §132(d)]
Tab 14	Other 1040 Topics Details(+)	X	X
Household Employment Tax Requirements Chart AMT Exemption Phaseout Range Chart AMT Exemption - Individuals Chart Form 6251 - 2017 AMT Adjustments Summary Chart Household Employees Schedule H, Household Employment Taxes Filing Requirements Alternative Minimum Tax AMT Rate Schedule AMT Exemption - Individuals AMT Exemption Phaseout Range Form 6251, Alternative Minimum Tax - Individuals Incentive Stock Options - AMT Adjustments AMT and Children Corporations Partners and S Corporation Shareholders Credits and AMT Credit for Prior Year AMT Community Property Community Property Filing Separately Community Property Rules for RDPs and Same-Sex Married Couples Clergy and Religious Workers Ministers Parsonage (Housing) Allowance U.S. Armed Forces Armed Forces Income Combat Zones Combat Zone Tax Provisions Extensions and Deferrals Principal Residence Purchase or Sale Military Reservists Involuntary Conversions Involuntary Conversion Defined Condemnations Postponement of Gain Foreclosures, Repossessions, and Cancellation of Debt Definitions Cancellation of Debt Foreclosure or Repossession Property Secured by Recourse Debt Property Secured by Nonrecourse Debt Short Sale and Deed in Lieu of Foreclosure Nontaxable Cancellation of Debt Income Taxpayer Insolvency Abandonment - Foreclosure or Repossession Reduction of Tax Attributes (Form 982) Qualified Real Property Business Debt Qualified Principal Residence Debt Forms 1099-A and 1099-C Foreign Income Taxation of Worldwide Income Foreign Earned Income Bona Fide Residence Test Physical Presence Test Foreign Earned Income Exclusion and Housing Exclusion and Deduction Extensions for Taxpayers Abroad
Tab 15	IRS, Penalties, and Audits Details(+)	X	X
IRS Contact Information Taxpayer Advocate Service Refund Inquiries Filing and Extended Due Dates Chart Extensions Overpayment/Underpayment Interest Rates Chart Get Transcript Taxpayer Penalties Chart Return Preparer Penalties Chart Preparer Tax Identification Number (PTIN) Private Debt Collection Statutes of Limitation Military Exceptions Date Considered Filed Assessment Collection Claim for Refund Penalty for Underpayment of Estimated Tax Estimated Tax Penalty for 2017 Joint Return to Separate Form 2210, Underpayment of Estimated Tax by Individuals, Estates, and Trusts Directing Payments Taxpayer Unable to Pay File the Tax Return on Time Additional Time to Pay Amended Returns Filing Claim for Refund Form 1040X, Amended U.S. Individual Income Tax Return Form 1045, Application for Tentative Refund IRS Audits Selection of Returns for Examination Schedule C, Profit or Loss From Business IRS Audits Audit Strategy Requesting a Different Auditor Repeat Examinations Appeals Process Tax Court Annual Filing Season Program AFSP Requirements Practice Before the IRS Authorizing a Representative Disclosure of Tax Return Information Disclosure or Use of Tax Return Information Tax Return Information Taxpayer Consent IRS Collection Process Taxpayer Bill of Rights Fast Track Mediation - Collection (FTMC) Payment Options Federal Tax Liens IRS Levies Offer in Compromise (OIC) Summary of an Offer in Compromise (OIC) Eligibility To Submit an Offer Evaluation Process Relief from Joint and Several Liability on Joint Returns Innocent Spouse Injured Spouse Electronic Filing e-File Requirement for Tax Return Preparers Applying to Become an e-File Provider Electronic Return Originators (EROs) Individual Returns Not Eligible for e-File Timely Filing Signing an Electronic Return - Individuals Corporations, Partnerships, Estates, and Trusts Signing an Electronic Return
Tab 16	Worksheets and Where to File Details(+)	X	X
Sales Tax Tables Where to File Forms 1040, 4868, and 1040-ES Child Tax Credit Worksheet Standard Deduction Worksheet for Dependents Student Loan Interest Deduction Worksheet Standard Deduction Chart for People Who Were Born Before January 2, 1953, or Were Blind Capital Loss Carryover Worksheet Social Security Benefits Worksheet Earned Income Credit (EIC) Worksheet Itemized Deductions Phaseout Worksheet Annual Lease Value Worksheet for Employer-Provided Vehicles Exemptions Phaseout Worksheet W-2 Codes and 1099-R Codes 1099-A Instructions 1099-C Instructions Worksheet for Determining Support Recommended Names for PDFs Attached to e-Filed Returns
FTF	FastTaxFacts W2/1099 Roadmap Details(+)	PLUS	PLUS
Tri-fold laminated sheet included with the Deluxe Edition Plus and 1040 Edition Plus. Tax Treatment for Sellers and Buyers chart Book to Tax Adjustments Income per Books vs. Taxable Income Book to Tax Adjustments - Schedule M-1 chart Contributed Property Depreciation Schedule M-1, Reconciliation of Income (Loss per Books With Income per Return) Schedule M-3 Closing a Business Closing a Business Checklist Canceling an Employer Identification Number (EIN) - Closing an Account Sale of a Business Sale of Business Assets Classes of Assets Asset Acquisition Statement Sale of a Business Planning Issues Buyer vs. Seller Sale of Stock vs. Sale of Assets Self-Employment Tax - Sale of Business Partnership - Sale of Business Non-Tax Issues Sale of Business Examples, C Corporation, S Corporation, Partnership
Tab 17	States Details(+)	X	X
Filing Requirements Tax Rate Schedules State Websites Contact Information Return Mailing Addresses Extension Information Federal Attachments State e-File Information
Small Business Coverage
Tab	Tab Title	1040 Edition	Deluxe Edition	Small Business Edition
Tab 18	C Corporations Details(+)		X	X
C Corporation Income Tax Rate Schedule, Form 1120 Chart Where to File Filing Requirements Filing Deadline Extension of Time to File Penalties Electronic Filing Special Returns for Certain Organizations Chart Amended C Corporation Return Corporations Businesses Taxed as Corporations Legal Aspects of Corporations Payments to Shareholders Controlled Groups C Corporation Taxation C Corporation Income Tax Estimated Tax Depositing Taxes Quick Refund of Overpayment of Estimated Tax Change of Name or Address Capital Contributions Basis IRC Section 351 - Nontaxable Transfers Use Caution When Transferring Personal Assets Stock C Corporation Advantages Fringe Benefits Rents and Royalty Payments Employer-Provided Living Expenses (IRC 119) Loans Losses on IRC Section 1244 Small Business Stock Gain on IRC Section 1202 Small Business Stock C vs. S Corporation Comparison Income and Expenses of a Corporation Tax Rules for Corporations Capital Losses Capital Gains Charitable Contributions Start-Up Costs and Organizational Costs Dividends Received Deduction Corporate Net Operating Loss (NOL) Miscellaneous Corporate Topics Corporate Alternative Minimum Tax (AMT) Tax Credits Shareholder Wages Employee/Shareholder Reasonable Compensation Assignment of Income Distributions to Shareholders Dividends Constructive Dividends (Taxable Distributions) Form 1099-DIV Form 5452, Corporate Report of Nondividend Distributions Earnings and Profits (E&P) Entity Classification Election Basic Classification Rules Accumulated Earnings Tax Personal Service Corporations (PSCs) Personal Holding Companies (PHCs) Personal Holding Company Income Personal Holding Company Tax Homeowners' Associations Form 1120, 1120-H, or 990 Series Homeowners' Associations (IRC 528) Types of Homeowners' Associations Choice of Tax Form Stock Redemptions Tax Planning with Stock Redemptions and Liquidations Corporate Reorganizations Qualifications for Tax-Free Reorganization Distributions of Stock Under Reorganization Corporate Liquidations Complete Liquidation - C or S Corporations Election to Treat Stock Purchase as Asset Acquisition C Corporation Example Scenario Incorporation Agreement Health Savings Accounts SIMPLE Plan Organizational Costs and Start-Up Costs Purchase of Assets Payroll Dividends Financial Statements Line-by-Line Explanation of C Corporation Example - Page 1, Form 1120 Income Deductions Schedule J, Tax Computation and Payment Schedule L, Balance Sheet per Books Schedule M-1, Reconciliation of Income (Loss) per Books With Income per Return Schedule M-2, Analysis of Unappropriated Retained Earnings per Books (Line 25, Schedule L) Depreciation Worksheet - Greener Pastures, Inc.
Tab 19	S Corporations - 1120S Details(+)		X	X
Filing Requirements Electronic Filing Where to File S Corporation Advantages/Disadvantages Chart Business Activity Codes Filing Deadline Taxation Summary - Corporations and Partnerships Chart Penalties Amended Form 1120S Basics of S Corporations S Corporation Formation S Corporation Qualifications Ineligible Corporations One-Class-of-Stock Rule Form 2553, Election by a Small Business Corporation Relief for Late S Corporation Elections Termination of S Corporation Status Termination Inadvertent Termination Five-Year Waiting Period for Reinstatement Treatment of S Corporation Termination Year Flow-Through to S Corporation Shareholders Ordinary Business Income Pro-Rata Allocation/Per-Share/Per-Day Separately Stated Items Shareholder Basis S Corporation Shareholder's Basis S Corporation Shareholder's Basis Adjustments Loans Charitable Contributions of Appreciated Property by S Corporations Basis of S Corporation Stock Upon Conversion From C Corporation Discharge of Indebtedness Distributions Acronyms S Corporations With No Earnings and Profits Accumulated Adjustments Account (AAA) Other Adjustments Account (OAA) Ordering Rules Election to Distribute Earnings and Profits First Post Termination Transition Period (PTTP) S Corporation Liquidation S Corporation Taxes S Corporation Pass Through Excess Net Passive Income Tax (IRC §1375) Built-In Gains (BIG) Tax Investment Credit Recapture Tax Last-In First-Out (LIFO) Recapture Tax Estimated Tax Payments Miscellaneous S Corporation Issues Required Tax Year for S Corporations and PSCs Employee Business Expense for S Corporation Shareholder Reasonable Compensation Fringe Benefits for S Corporation Shareholders No Carryovers Between C and S Year S Corporation Example Scenario Incorporation Agreement Health Savings Accounts SIMPLE Plan Organizational and Start-Up Costs Purchase of Assets Payroll Distributions Financial Statements Line-by-Line Instructions (Form 1120S) Income Deductions Schedules K and K-1 (Form 1120S) Schedule L - Balance Sheet per Books Schedule M-1 - Reconciliation of Income (Loss) per Books with Income (Loss) per Return Schedule M-2
Tab 20	Partnerships and LLCs - 1065 Details(+)		X	X
Electronic Filing Where to File Filing Requirements Business Activity Codes Filing Deadline Extension of Time to File Where to Report Income and Expenses (Form 1065) Chart Penalties Amended Partnership Return Partnership Advantages/Disadvantages Chart Partnerships Partnership Defined Spousal Partnerships Family Partnerships Exclusion From Partnership Treatment General and Limited Partners Fundamentals of Partnership Taxation Partnership Agreement Partnership Tax Year Partnership Income and Expenses Trade or Business Income (Loss) Start-Up Costs and Organizational Costs Distributive Share Guaranteed Payments Self-Employed Health Insurance Premiums Separately Stated Items Limit on Losses Timing of Income Change in Partnership Interest Unreimbursed Partnership Expenses Basis Partnership's Basis (Inside Basis) Partner's Basis in the Partnership (Outside Basis) Effect of Partnership Liabilities Contribution of Services Alternative Rule for Computing Partner's Basis Partner's Capital Account Partner's Outside Basis Compared to Partner's Capital Account IRC Section 754 Election to Adjust Basis of Partnership Property Partnership Distributions Tax Effects of Distributions Current Distributions Liquidating Distributions Liabilities Sale of Partnership Interest Disguised Sale Rules Certain Distributions Treated as Sales or Exchanges Payments for Unrealized Receivables and Inventory Items Form 8308, Report of a Sale or Exchange of Certain Partnership Interests Distribution of Inventory Liquidation at Partner's Retirement or Death Terminating a Partnership Limited Liability Companies (LLCs) LLC Defined Classification of LLCs LLCs Classified as Partnerships LLCs Classified as Disregarded Entities LLCs Classified as Corporations LLC Treated as Partnership vs. S Corporation Subsequent Elections (Changing Elections) Limited Liability Partnerships (LLPs) Publicly Traded Partnership (PTPs) Partnership Example Scenario Partnership Agreement Health Savings Accounts SIMPLE Plan Organizational Costs and Start-Up Costs Purchase of Assets Payroll Distributions Financial Statements Line-by-Line Explanations (Form 1065) Income Deductions Schedules K and K-1 (Form 1065) Schedule L - Balance Sheets per Books Schedule M-1 - Reconciliation of Income (Loss) per Books With Income (Loss) per Return Schedule M-2 - Analysis of Partners' Capital Accounts
Tab 21	Estates, Trusts, and Fiduciaries - 1041, 706, 709 Details(+)		X	X
Annual Exclusion for Gifts Chart Estate and Gift Tax Exclusion, Credit, and Tax Rate Chart Capital Gain and Qualified Dividend Rates Form 1041 - Estates and Trusts Taxable Income Form 1041 Federal Tax Rate Schedule Form 1041 - Estates and Trusts Income Tax Return Chart Prior Years Form 1041 Federal Tax Rate Schedules Where to File - Form 1041 State Estate and Inheritance Tax States with Estate or Inheritance Tax Chart Form 706 - Estate Tax Return Where to File - Form 706 or 709 Estate and Gift Tax Federal Tax Rate Schedules Form 709 - Gift Tax Return Form 709 - Filing Requirements Chart Death of a Taxpayer - Common Forms and Returns Estates and Trusts (Form 1041) K-1 Codes Death of Taxpayer Property Passing at Death Probate Wills and Intestacy Personal Representatives Revocable Trusts at Death Income in the Year of Death Income in Respect of Decedent (IRD) Wages U.S. Savings Bonds at Death Decedent's Final Form 1040 Who Files and Signs Filing Requirements Income Deductions Credits Form 1041, Income Tax Return for Estates and Trusts Estates Simple and Complex Trusts Other Trust Entities Accounting Income Income Capital Gains and Losses Tax-Exempt Income Deductions AGI Calculation for Estates and Trusts Termination Year Charitable Deductions, Schedule A (Form 1041) Income Distribution Deduction, Schedule B (Form 1041) Distributable Net Income (DNI) Distributions Schedule K-1 (Form 1041) Form 1041 Examples Alternative Minimum Tax - Estates and Trusts Alternative Minimum Tax (AMT) Calculating AMT Grantor Trusts Grantor Trust Filing Methods Chart Estate and Gift Tax Estate Tax Generation-Skipping Transfer (GST) Tax Marital Deduction Marital Estate Tax Planning Portability of the Deceased Spousal Unused Exclusion (DSUE) Election Charitable Deduction Valuation Form 709, Gift Tax Return Gift Tax Gifts Subject to Gift Tax Loans Joint Tenancies Not Gifts Gift Tax Lifetime Exclusion Annual Exclusion Taxable Gifts Think Twice Before Giving Form 709 Gift Tax Return Examples Gift Splitting Form 706, Estate Tax Return Gross Estate Asset Schedules Deductions Schedule PC, Protective Claim for Refund State Death Tax Deduction for Estate Tax Paid on IRD Basis Basis of Inherited Property Basis of Gifts
Tab 22	Social Security, Medicare, and Exempt Organizations Details(+)		X	X
Full Retirement Age - Social Security Chart Early Retirement Reduced Benefits Chart Social Security and Medicare Highlights Chart Working While Receiving Social Security Benefits Chart Supplemental Security Income (SSI) Chart Social Security Social Security Basics Taxable Social Security Benefits How Benefits Are Calculated How Work Affects Retirement Benefits Medicare Medicare Basic Coverage Chart Medicare Eligibility Chart Medicare Part A Premiums Medicare Part B Premiums Medicare Part C Coverage Medicare Part D Prescription Drug Plan (PDP) Coverage Gap (“Donut Hole”) Medigap (Medicare Supplemental Insurance) Medicaid Tax-Exempt Organizations Tax-Exempt Common Types of Exempt Organizations Exempt Organization Components Tax-Exempt Qualifications Nonqualified Organizations Private Foundations Exempt Organization Responsibilities Applying for Exempt Status Types of Applications User Fees Filing Requirements for Exempt Organizations Penalties Unrelated Business Income Tax Unrelated Business Income Exceptions and Special Rules Form 990-T, Exempt Organization Business Income Tax Return
Tab 23	Payroll and Labor Laws - 940, 941 Details(+)		X	X
Payroll Deposit Penalties Chart Form 941 - Payroll Deposit Schedule Chart 2018 Employer's Payroll Tax Calendar Payroll Tax Deposits Electronic Federal Tax Payment System (EFTPS) Certified Professional Employer Organization (CPEO) Other Payroll Deposit Rules Form W-4, Employees Withholding Allowance Certificate Form 941, Employer's Quarterly Federal Tax Return Federal Insurance Contributions Act (FICA) Employer's Quarterly Return (Form 941) Form 944, Employer's Annual Federal Tax Return Form 943, Employer's Annual Federal Tax Return for Agricultural Employees Form 945, Annual Return of Withheld Federal Income Tax Backup Withholding Employment Tax Form Corrections Form W-2 and Form W-3 Form 940, Employer's Annual Federal Unemployment (FUTA) Tax Return Special Rules for Various Types of Employment Trust Fund Recovery Penalty Form 1099-MISC, Miscellaneous Income Non-Employee Payments for Work Performed by Outside Workers Other Payroll Issues Payroll Recordkeeping Gross-Up Computation Fringe Benefits Supplemental Wages Tip vs. Wage Reporting Employer-Sponsored Health Insurance Labor Laws Fair Labor Standards Act (FLSA) Family and Medical Leave Act Equal Employment Opportunity (EEO) Occupational Safety and Health Act of 1970 (OSHA) New Hire Reporting Requirements
Tab 24	Business Tools and Worksheets Details(+)		X	X
Business Agreements Starting a Business Checklist Section 351 Statements Principal Business Activity Codes for Corporations and Partnerships S Corporation Shareholder's Adjusted Basis Worksheet Partner's Adjusted Basis Worksheet (Outside Basis) Cash Flow Reconciliation NOL Business/Nonbusiness Allocation Worksheet Depreciation Worksheet Organizational Costs and Start-Up Costs: Statement of Election to Amortize Simplified Production Method under Section 263A Worksheet to Reconcile Amounts Reported in Name of Decedent on Information Returns (Forms W-2, 1099-INT, 1099-DIV, etc.)
Tab 25	Other Business Topics Details(+)		X	X
Where to File Individual Returns Where to File Business Returns Chart Learning to Prepare Income Tax Returns for Partnerships/Corporations Starting with Schedule C (Form 1040) Structure and Taxation of Business Entities Greener Pastures Partnership Scenario Effect on Forms 1040 of Partners Corporations Employee Benefit Plan Excise Taxes Return of Excise Taxes Related to Employee Benefit Plans Identity Theft and the Tax Return Identity Security Changes Detecting and Reporting Identity Theft Identity Protection PIN (IP PIN) Program Victims of Credit Card Fraud or Identity Theft Data Theft Information for Tax Professionals Suspicious Emails and Scams Scam Phone Calls - Five Easy Ways to Spot Suspicious Calls IRS Publications Index
Tab 26	Small Business Recent Developments Details(+)			X
What's New - 2017 and Beyond Contemporaneous vs. Reconstructed Records Hobby Loss Rules Can Apply to Non-Hobby Activities C Corporation Accumulated Earnings Tax The Wrong Way to Transfer S Corporation Stock Creation of Loan Documents After the Fact Does Not Make it a Loan LLC Members Subject to SE Tax CEO Not Liable for Trust-Fund Tax Partnership Audit Regulations Business Bad Debt vs. Nonbusiness Bad Debt No Automatic Exemption to Partnership Filing Requirement New Partnership Section 754 Election Regulations Unreasonable Management Fees Paid to a Controlled Corporation
Tab 27	Sales, Dispositions, and Adjustments Details(+)			X
Tax Treatment for Sellers and Buyers Chart Book to Tax Adjustments Income per Books vs. Taxable Income Contributed Property Depreciation Book to Tax Adjustments - Schedule M-1 Chart Schedule M-1, Reconciliation of Income (Loss) per Books With Income per Return Schedule M-3 Closing a Business Closing a Business Checklist Actions to Take When Closing a Business Chart Cancelling an Employer Identification Number (EIN) - Closing an Account Sale of a Business Sale of Business Assets Asset Acquisition Statement Classes of Assets Sale of a Business Planning Issues Buyer vs. Seller Sale of Stock vs. Sale of Assets Self-Employment Tax - Sale of Business Partnership - Sale of Business Non-Tax Issues Sale of Business Examples C Corporation - Sale of Business Example S Corporation - Sale of Business Example Partnership - Sale of Business Example
Tab 28	Small Business Retirement Details(+)			X
Retirement Plan Limitations Chart Where to Deduct Qualified Pension Plan and IRA Contributions Chart Pension Plan Limitations Chart Rollover Chart Pension Plan Characteristics Pension Plan Advantages/Disadvantages Financial Hardship Distributions Small Business Retirement Plans Benefits for Offering a Retirement Plan IRS Retirement Plans Navigator Definitions IRA Based Plans Individual Retirement Arrangement (IRA) Payroll-Deduction IRA Simplified Employee Pension (SEP) SIMPLE IRA Plan Qualified Plans Qualified Retirement Plans Defined Contribution Plans Defined Benefit Plans IRC Section 414(x) Combined Plans How to Set Up a Qualified Plan Employment Retirement Income Security Act (ERISA) Minimum Funding Requirement Vesting Rules Contributions Employer Deduction 401(k) Plans SIMPLE 401(k) Plan Safe Harbor 401(k) Plan Solo 401(k) Plan Qualified Roth Contribution Program Distributions Rollovers and Transfers Inherited Retirement Plans Disaster-Related Relief Prohibited Transactions Plan Errors and Corrections Reporting Requirements Nonqualified Deferred Compensation Plans Nonqualified Deferred Compensation Plans Section 457 Deferred Compensation Plans IRC Section 409A Rules
Tab 29	Employee Health Benefits Details(+)			X
HSA Limitation flowchart HSA Limitations Chart HSA Penalties Where to Deduct HSA Contributions Archer MSA Limitations Medical Fringe Benefit Plans Chart Employer Contributions to Accident and Health Plans Employer-Provided Medical Coverage Employer Mandate - Affordable Care Act COBRA Penalty for Large Employers Health Reimbursement Arrangements (HRAs) Tax Benefits Qualified Small Employer HRA (QSEHRA) Qualifying for an HRA HRA Contributions HRA Distributions Flexible Spending Arrangements (FSAs) Tax Benefits Qualifying for an FSA FSA Contributions FSA Distributions Health Savings Accounts (HSAs) Health Savings Accounts (HSAs) HSA Qualifications Contributions to an HSA Limit on Contributions Rollovers Contribution Deadline Reporting Contributions HSA Distributions Reporting Distributions on the Tax Return Balance in an HSA Death of HSA Holder Form 8889, Health Savings Accounts (HSAs) Employer Participation Medical Savings Accounts (MSAs) Qualifying for an MSA Excess Medical Reimbursements Are Excess Medical Reimbursements Taxable?
Tab 30	Business Credits Details(+)			X
Assembling Form 3800 3 Steps to Determine Qualification for the Credit for Small Employer Health Insurance Premiums Chart Business Credits Chart General Business Credit General Business Credit (Form 3800) Reducing Certain Expenses for Which Credits Are Allowable Alternative Fuel Vehicle Refueling Property Credit (Form 8911) Alternative Motor Vehicle Credit (Form 8910) Biodiesel and Renewable Diesel Fuels Credit (Form 8864) Biofuel Producer Credit (Form 6478) Carbon Dioxide Sequestration Credit (Form 8933) Credit for Employer Differential Wage Payments (Form 8932) Credit for Employer-Provided Childcare Facilities and Services (Form 8882) Credit for Employer Social Security and Medicare Taxes Paid on Certain Employee Tips (Form 8846) Credit for Increasing Research Activities (Form 6765) Payroll Tax Credit Credit for Small Employer Pension Plan Start-Up Costs (Form 8881) Disabled Access Credit (Form 8826) Distilled Spirits Credit (Form 8906) Empowerment Zone Employment Credit (Form 8844) Energy Efficient Home Credit (Form 8908) Enhanced Oil Recovery Credit (Form 8830) Indian Employment Credit (Form 8845) Investment Credit (Form 3468) Low-Income Housing Credit (Form 8586) Mine Rescue Team Training Credit (Form 8923) New Markets Tax Credit (Form 8874) Orphan Drug Credit (Form 8820) Qualified Plug-In Electric Drive Motor Vehicle Credit (Form 8936) Qualified Railroad Track Maintenance Credit (Form 8900) Renewable Electricity, Refined Coal, and Indian Coal Production Credit (Form 8835) Credit for Small Employer Health Insurance Premiums (Form 8941) Work Opportunity Credit (Form 5884) Credits for Hurricane Disaster Area Employers Other Credits Credit for Federal Tax Paid on Fuels (Form 4136) Credit for Prior Year Minimum Tax - Corporations (Form 8827) Credit for Small Employer Health Insurance Premiums
Tab 31	Starting a Business Details(+)			X
Websites Entity Classification Elections Chart Business Entity Comparison Chart Business Entity Pros and Cons Chart Business Plans Starting a Business Preparation of a Business Plan Targeting a Business Plan to a Specific Audience Organization of the Business Plan Executive Summary Mission, Vision, and Description Products and Services Marketing Plan Operational Plan Management and Organization Personal Financial Statement Start-Up Costs and Capitalization Financial Plan Forecasting Profit and Loss Monthly Sales Forecast Projected Cash Flow (12 Months) Use of Budgets in Ongoing Operations Internal Control, Accounting Procedures, and Insurance Internal Control Accounting Procedures Insurance SWOT Analysis Reasons Businesses Fail Going Out of Business Tax Checklist Succession Planning Business Valuation Hiring Practices Avoiding Improper Interview Questions Legal Considerations Truth in Advertising Patents, Trademarks, and Copyrights Contracts Financing - Small Business Administration 7(a) Loan Program Certified Development Company (CDC), 504 Loan Program Microloan Program Disaster Loans State Secretaries of State Contact Information Patents, Trademarks, and Copyrights
Tab 32	Business Audit Strategies Details(+)			X
Websites Industries/Professions Tax Centers Examination Letters Examination Terms IRS Databases Guide to an IRS Audit Taxpayer Bill of Rights IRS Audit Audit Process Records The Audit Examination Workpapers and Initial Interview Sample Initial Interview Questions Worker Classification Voluntary Classification Settlement Program Minimum Income Probes - IRS Audit In-Depth Examinations of Income Formal Indirect Methods - IRS Audit IRS Audit Techniques for Businesses IRS Links to Industries and Professions Partnership Distributions - Disguised Sales Activities Not Engaged in For Profit Cash Intensive Businesses Day Care Provider Expenses Excise Tax on Indoor Tanning Executive Compensation - Fringe Benefits Capitalization of Tangible Property Cost Segregation Farmers - Income General Livestock Monitoring of Authorized IRS e-file Providers Industry Issue Resolution (IIR) Program IIR Program Goal Business Tax Issues Appropriate for IIR IIR Submission Procedures
Tab 33	States Business Tax Summary Details(+)			X
Business Return Filing Requirements Sales and Use Tax Tax Rate Schedules State Web Sites Contact Information
Index	TheTaxBook Index Details(+)	X	X	X
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