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Comparison of Federal Editions

The Deluxe Edition Plus contains the entire 1040 Edition and the most referenced tabs from the Small Business.

Individual Coverage
Tab	Tab Title	1040 Edition	Deluxe Edition Plus	Small Business
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 Social Security and Medicare Inflation Adjusted Amounts Expiring Tax Provisions Chart What's New - Individuals Chart What's New - Business Chart New Tax Law Disaster Tax Relief 10% Early Withdrawal Penalty Rollovers 3-Year Income Inclusion Casualty Losses Re-Contributions of Withdrawals for Home Purchases Loans From Qualified Plans Employee Retention Credit Suspension of Limitations on Charitable Contributions Earned Income Extension of Due Dates to File Various Tax Returns Hardship Distributions Preparer Due Diligence
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
Standard Deduction Chart Federal Tax Rate Schedules Chart Personal Exemption Chart Form 1040 U.S. Individual Income Tax Return 2018 Schedule 1 (Form 1040) Schedule 2 (Form 1040) Schedule 3 (Form 1040) Schedule 4 (Form 1040) Schedule 5 (Form 1040) Schedule 6 (Form 1040) Filing Requirements Name, Address, Social Security Number Name Address Social Security Number (SSN) Individual Taxpayer Identification Number (ITIN) 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 Dependent Defined Qualifying Child of More than One Person Dependency Tests for 2018 Release of Child to Noncustodial Parent (Release of Claim for Exemption) Multiple Support Agreements Dependency Tests Chart Single Parent Situations Chart Exceptions to Time Lived With Taxpayer Other Dependency Rules Standard Deduction 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 Unemployment Compensation 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 Retirement Distributions Public Safety Officers Adjustments to Income Educator Expenses Health Savings Accounts (HSAs) Moving Expenses Penalty on Early Withdrawal of Savings 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 Withholdings 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 Third Party Designee Return Due Date Extensions
FTF	FastTaxFacts Dependents Details(+)		X
Tri-fold laminated sheet included with the Deluxe 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
Standard Mileage Rates Medical Expenses 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 (Form 1040) Taxes Limitations on Taxes Paid Deduction 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 Contributions to Donor-Advised Funds 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 Casualty and Theft Losses Deductible Losses Nondeductible Losses How to Report Casualties and Thefts Chart Disaster Losses Other Losses Loss on Deposits Damaged Concrete Foundations Insurance and Other Reimbursements Figuring a Loss Casualty Gains Gain Realized on Home in Disaster Area Other Itemized Deductions Net Qualified Disaster Loss Increased Standard Deduction Other Itemized Deductions Miscellaneous Itemized Deductions Subject to the 2% AGI Limitation
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 (Form 1040) Filing Requirements Schedule C or Partnership Schedule C Recordkeeping and Substantiation Rules Planning Tips for Sole Proprietors Schedule C (Form 1040) Line-by-Line Schedule C (Form 1040), Part I - Income Schedule C (Form 1040), Part II - Expenses Self-Employed Health Insurance Deduction Employee-Spouse Health Insurance Schedule C (Form 1040), Part III - Cost of Goods Sold Schedule C (Form 1040), Part IV - Information on Vehicle Schedule C (Form 1040), Part V - Other Expenses Excess Business Loss Limitation 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 Relevant Factors 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 (SE) Tax Self-Employment Tax Self-Employment Tax Optional Methods Election Schedule F - Profit or Loss From Farming Where to Report Sales of Farm Products Reporting Farming Activities Farming Activities Farm Accounting Methods Farm Inventory Crop Method Election 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 Net Investment Income Tax (NIIT) 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 Election 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 Involuntary Conversions Involuntary Conversion Defined Condemnations Postponement of Gain Election 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
Tab 7	Rental, Passive, and At-Risk, E Details(+)	X	X
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 Part III - Estates and Trusts Missing or Erroneous Schedule K-1 - Form 8082 Rental Real Estate Qualified Business Income (QBI) Deduction Excess Business Loss Limitation Rental Income Qualified Joint Venture Rental Expenses Limits on Rental Losses Personal Use of Rental Property - Roommates and Boarders Mixed-Use Property - Vacation Homes (IRC 280A) Sharing Economy - Airbnb Allocating Expenses: Personal vs. Rental Rented 14 Days or Less Interest on Rental - Second Home Sale of Rental Property Farm Rentals Material Participation by Farm Landlord Passive Activity Losses At-Risk Limitations Passive Activity Loss Limits Activities That Are Not Passive Activities 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 Rental Real Estate Loss for Individuals 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
Per Diem Rates - Continental U.S. (CONUS) Chart Net Operating Loss (NOL) 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 Education Expenses Energy Efficient Commercial Building Property Gifts Insurance Intangible Drilling Costs Life Insurance Marijuana Sales Office Expense Penalties and Fines Professional Fees Recoveries Rent or Lease Repairs and Improvements Research and Experimental Costs Wages Meals, Entertainment, Travel, and Lodging Substantiating Meals, Travel, and Lodging Entertainment Meals 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) TCJA: Qualified Business Income Deduction (Section 199A) Qualified Business Income (QBI) Deduction Qualified Business Income (QBI) Deduction Flowchart Qualified Trades or Businesses Threshold Amount Specified Service Trade or Business (SSTB) Qualified Business Income (QBI) Calculation of QBI Deduction QBI Deduction - Simplified Calculation 2018 QBI Deduction - Simplified Worksheet Agricultural and Horticultural Cooperatives 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 Accounting Periods and Methods Accounting Methods Cash Method Accrual Method Exception 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
Half-Year Convention Depreciation Rates MACRS Recovery Periods 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 Improvement Property Cost Recovery for Qualified Improvement Property 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 Remodel-Refresh Safe Harbor 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 Section 481 Adjustment Miscellaneous Depreciation Issues Income Forecast Method Unit-of-Production Method Abandonment Idle Property Cost Segregation 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
Standard Mileage Rate Per Mile Chart Vehicle Depreciation Limitations (Section 280F) Chart Business Autos Transportation vs. Travel Commuting Office in the Home - Commuting Exception Standard Mileage Rate vs. Actual Expenses Standard Mileage Rate Method Actual Expense Method Section 280F Depreciation Limits Qualified Nonpersonal-Use Vehicles MACRS Depreciation on Business Autos Depreciation After End of Recovery Period Converting Personal Use Auto to Business Use Converting Business Use Auto to Personal Use Depreciation Recapture Sale of Business Auto Business Auto Trade-In Rules Trade-Ins After 2017 Trade-Ins Before 2018 Business Auto Trade-In Worksheet Leased Autos Listed Property Rules for Listed Property Depreciation for Listed Property Recordkeeping for Listed Property Lease Inclusion Tables
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 Exclusion on Separate Returns Child and Dependent Care Credit Eligibility Work-Related Expenses Provider Identification Earned Income Child Tax Credit and Credit for Other Dependents Child Tax Credit Qualifying Child Additional Child Tax Credit Credit for Other Dependents Disaster 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 QTP Rollovers 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 Legal Fees Alimony Child Support Underpayment of Alimony or Child Support
Tab 13	Retirement, Social Security, and Medicare Details(+)	X	X
Disaster Relief IRA Limits Chart Social Security and Medicare Highlights 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 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) 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 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 Life Expectancy Tables Miscellaneous Distributions Pension Plans of Public Safety Employees Qualified Reservist Distribution Achieving a Better Life Experience (ABLE) Social Security Social Security Basics Earnings Records Taxable Social Security Benefits How Benefits Are Calculated How Work Affects Retirement Benefits Supplemental Security Income (SSI) Medicare Medicare Is a Health Insurance Program for: Medicare Eligibility 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
Tab 14	Other 1040 Topics Details(+)	X	X
Household Employment Tax Requirements Chart AMT Exemption - Individuals Chart AMT Exemption Phaseout Range Chart Health Savings Account (HSA) Limits Form 6251 - 2018 AMT Adjustments Summary Chart Household Employees Schedule H, Household Employment Taxes 2018 Filing Requirements Alternative Minimum Tax 2018 AMT Rate Schedule 2018 AMT Exemption - Individuals 2018 AMT Exemption Phaseout Range Form 6251, Alternative Minimum Tax - Individuals Incentive Stock Options - AMT Adjustments AMT and Children Partners and S Corporation Shareholders Credits and AMT Credit for Prior Year AMT Community Property Filing Separately Community Property Rules for Registered Domestic Partners Clergy and Religious Workers Ministers Parsonage (Housing) Allowance Health Savings Account (HSA) U.S. Armed Forces Armed Forces Income Combat Zones Extensions and Deferrals Principal Residence Purchase or Sale Military Reservists 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 Amended Returns Filing Claim for Refund Form 1040X, Amended U.S. Individual Income Tax Return Form 1045, Application for Tentative Refund Tax-Related Identity Theft Detecting and Reporting Identity Theft Identity Protection PIN (IP PIN) Program Data Theft Information for Tax Professionals
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) First Time Penalty Abatement Private Debt Collection Disaster Extended Tax Deadlines Disaster Relief Statutes of Limitations Recordkeeping Military Exceptions Date Considered Filed Assessment Collection Unfiled Returns Penalty for Underpayment of Estimated Tax Estimated Tax Penalty for 2018 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 Offer in Compromise (OIC) Summary of an Offer in Compromise (OIC) Eligibility To Submit an Offer Evaluation Process 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 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 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	Where to File and Tools Details(+)	X	X
Submission Processing Center Street Addresses for Private Delivery Service (PDS) Chart Where to File Forms 1040, 4868, and 1040-ES Private Delivery Services (PDS) Chart Where to File Business Returns Tools for Tax Pros Client Communications Client Organizers Client Tracking Tools/Preparer Tools Consent and Engagement Tax Preparer Worksheets and Tables
FTF	FastTaxFacts 1099/W2 Roadmap Details(+)		X
Tri-fold laminated sheet included with the Deluxe 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 Plus	Small Business
Tab 18	C Corporations, 1120 Details(+)		X	X
C Corporation Income Tax Rates, Form 1120 Where to File Filing Deadline Extension of Time to File Penalties Electronic Filing Special Returns for Certain Organizations Chart Filing Requirements 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 C Corporation Tax Rates C Corporation Estimated Tax Depositing Taxes Quick Refund of Overpayment of Estimated Tax Change of Name or Address Capital Contributions Basis IRC Section 351 - Nontaxable Transfers Reporting an IRC Section 351 Transfer 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 Entertainment Expense Business Interest Expense 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) Accounting Methods 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 Business Activity Codes Filing Deadline Amended Form 1120S Where to File S Corporation (Form 1120S) K-1 Codes S Corporation Advantages/Disadvantages Chart Penalties Taxation Summary - Corporations and Partnerships Chart 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 (E&P) 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 Partnership (Form 1065) K-1 Codes 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 Centralized Partnership Audit Regime Partnership Income and Expenses Trade or Business Income (Loss) Start-Up Costs and Organizational Costs Distributive Share Guaranteed Payments Self-Employed Health Insurance Premiums Business Interest Expense Limitation Entertainment Expense 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 Federal Tax Rate Schedule Form 1041 - Estates and Trusts Income Tax Return Prior Years Form 1041 Federal Tax Rate Schedules Where to File - Form 1041 State Estate and Inheritance Tax Form 706 - Estate Tax Return Where to File - Form 706 or 709 (2018) Estate and Gift Tax Federal Tax Rate Schedules Form 709 - Gift Tax Return 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 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 Income Deductions Form 1041, Income Tax Return for Estates and Trusts Estates Simple and Complex Trusts Accounting Income Income Capital Gains and Losses Deductions Termination Year Income Distribution Deduction, Schedule B (Form 1041) Schedule K-1 (Form 1041) Form 1041 Examples Alternative Minimum Tax - Estates and Trusts Grantor Trusts Estate and Gift Tax Estate Tax Generation-Skipping Transfer (GST) Tax Marital Deduction Portability of the Deceased Spousal Unused Exclusion (DSUE) Election Charitable Deduction Valuation Form 709, Gift Tax Return Gifts Subject to Gift Tax Annual Exclusion Taxable Gifts Think Twice Before Giving Form 709 Gift Tax Return Examples Gift Splitting Form 706, Estate Tax Return Deductions Deduction for Estate Tax Paid on IRD Basis Basis of Inherited Property Basis of Gifts
Tab 22	Employee Benefits Details(+)		X	X
Group Term Life Insurance - Cost per $1,000 of Protection per Month Chart Who Qualifies as Employees? HSA Limitations Chart 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)] Employee Stock Options [IRC §83(i)] 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 23	Payroll and Labor Laws, 940, 941 Details(+)		X	X
Payroll Deposit Penalties Chart Form 941 - Payroll Deposit Schedule Chart 2019 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 FUTA Tax 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 Where to File and Tools Details(+)		X	X
Where to File Business Returns Where to File Individual Returns Private Delivery Services (PDS) Tools for Tax Pros Client Communications Client Organizers Client Tracking Tools/Preparer Tools Consent and Engagement Tax Preparer Worksheets and Tables
Tab 25	Other Business Topics Details(+)		X	X
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 Tax-Exempt Organization Overview Tax-Exempt Filing Requirements for Exempt Organizations Penalties Unrelated Business Income Tax Principal Business or Professional Activity Codes for Corporations and Partnerships Tax-Exempt Organization Search
Tab 26	Small Business Recent Developments Details(+)		X	X
What's New - Small Business Partnership Audit Rules Proposed HRA Regulations New Backup Withholding Rate Entertainment Expense Deduction Employer Credit for Paid Family and Medical Leave State Credit Programs Clarification for Businesses Congressional Intent Concerning TCJA Technical Errors Deduction for Qualified Business Income Proposed Regulations Miscellaneous Itemized Deductions for Estates and Trusts Sales Tax on Internet Purchases Mileage Logs Required to Deduct Business Mileage Substantiation Required to Deduct an NOL Carryforward Advances Were Equity Investments, Not Loans Proof by a Preponderance of the Evidence is Required for Repair Costs Music Club Not Operated for Profit Election Must Be Made by S Corporation Withdrawals by Shareholder Did Not Create Second Class of Stock Medical Marijuana Business Organized as an S Corporation Sheltering Business Profits in a Roth IRA
Tab 27	Starting/Closing a Business, Accounting Details(+)			X
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 A corporation or partnership with total assets of $10 million or more on the last day of the tax year must complete Schedule M-3 (Form 1120, 1120S, or 1065) instead of Schedule M-1. Closing a Business Closing a Business Checklist Actions to Take When Closing a Business 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
Where to Deduct Qualified Pension Plan and IRA Contributions Chart Pension Plan Limitations Chart Rollover Chart Pension Plan Characteristics Chart Pension Plan Advantages/Disadvantages Chart Financial Hardship Distributions Chart 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 Limit Worksheet flowchart HSA Limitations Chart HSA Penalties Chart Where to Deduct HSA Contributions Chart Archer MSA Limitations Chart 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 Qualifying for an HRA HRA Contributions HRA Distributions Qualified Small Employer HRA (QSEHRA) 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 Oxide 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) Credit for Small Employer Pension Plan Start-Up Costs (Form 8881) Credits for Affected Disaster Area Employers (Form 5884-A) Disabled Access Credit (Form 8826) Distilled Spirits Credit (Form 8906) Employer Credit for Paid Family and Medical Leave (Form 8994) 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) 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	Tax-Exempt Organizations Details(+)			X
Websites Starting a Business Checklist Business Entity Pros and Cons Chart Business Entity Comparison Chart Entity Classification Elections Chart Targeting a Business Plan to a Specific Audience Chart Business Agreements Chart Business Plans Starting a Business Preparation of a Business Plan 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 Tax-Exempt Organizations State Secretaries of State Contact Information Patents, Trademarks, and Copyrights 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 Annual Filing Requirements Penalties Unrelated Business Income Tax Unrelated Business Income Exceptions and Special Rules Form 990-T, Exempt Organization Business Income Tax Return
Tab 32	Business Audit Strategies Details(+)			X
Websites Industries/Professions Tax Centers Examination Letters 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 In-Depth Examinations of Income Formal Indirect Methods - IRS Audit IRS Audit Techniques for Businesses IRS Links to Industries and Professions Partnership Audit Rules Partnership Distributions - Disguised Sales Activities Not Engaged in For Profit Cash Intensive Businesses Daycare 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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