Tab 1
Federal Tax Rate Schedule
Standard Deduction
Personal Exemption Deduction
Penalty for Not Having Health Insurance
Kiddie Tax
Filing Requirement
Social Security and Medicare Taxes
Phaseouts Based on Modified AGI
Head of Household Filing Status Chart
Refund Status
Identity Protection PIN (IP PIN)
Married Filing Separately - Special Rules
Nontaxable Income - Excluded
Alimony Requirements
Retirement plan Limits
IRA Limits
Exceptions to 10% Penalty on Early Distributions
Retirement Savings Contribution Credit Chart
AMT Exemption Amount and Phaseout Range
Community Property States
Health Savings Account (HSA) Limits
Cafeteria Plan - Health FSA Limit
QSEHRA Limits
Earned Income Credit Chart
Schedule A (Form 1040) Highlights
Student Loan Interest Deduction
Preparer Due Diligence
Dependent Credits
American Opportunity Credit
Lifetime Learning Credit
Education Expenses
Tax Rats: Capital Gain and Dividend Income
Estate and Gift Tax
Tax Treatment of Stock Options
Household Employee Filing Requirements Chart
Net Investment Income Tax
Standard Mileage Rates
Per Diem Rates - Continental U.S. (CONUS)
Business Use of Home Methods
Deduction Shareholder's Suspended Pass-Through Losses
Partnerships
Schedule E (Form 1040) Details
Rental Activity Income
Rental Real Estate Loss for Individuals
How to Classify Rental Property for Tax Treatment
Tab 2
W-2, Wage Statement
W-2G, Certain Gambling Winnings
1099-MISC, Miscellaneous Income
1099-INT, Interest Income
1099-DIV, Dividends and Distributions
1099-B, Proceeds From Broker and Barter Exchange Transactions
1099-S, Proceeds From Real Estate Transactions
1099-R, Distributions From Pensions, Annuities, Retirement, or Profit-Sharing Plans, IRAs, Insurance Contracts, etc.
1099-G, Certain Government Payments
1099-SA, Distributions From an HSA, Archer MSA, or Medicare Advantage MSA
Form 1098-E, Student Loan Interest Statement
Form 1098-T, Tuition Statement
1099-Q, Payments From Qualified Education Programs (Under Section 529 and 530)
Form 1099-A, Acquisition or Abandonment of Secured Property
Form 1099-C, Cancellation of Debt
1099-LTC, Long-Term Care and Accelerated Death Benefits
1099-PATR, Taxable Distributions Received From Cooperatives
Tab 3
Dependency Tests Chart
Qualifying Child for Earned Income Credit (EIC) Chart
Earned Income Credit Additional Information Chart
Filing Requirements for Dependents Chart
Dependent Credits Chart
Kiddie Tax Chart
Qualifying Person for Child and Dependent Care Credit Chart
Child and Dependent Care Expenses Chart
Child and Dependent Care Credit Flow Chart
Claiming a Dependent's Education Expenses Chart
Qualifying Person for Head of Household Chart
Qualifying Widow(er) With Dependent Child Chart
Education Benefits Chart
Tab 4
Social Security & Medicare
More
Social Security - How to Qualify for Benefits
Taxability of Social Security Benefits
Working While Receiving Social Security Benefits
Social Security - Full Retirement Age
Lump-Sum Death Benefits
Social Security and Medicare Highlights
Social Security - Early Retirement Reduced Benefits
Social Security Benefits - Types and Requirement to Receive
Social Security - Taxable Benefits
Medicare - Basics
Medicare Eligibility
Medicare Part A, B, C, D
Medicare Basic Coverage
Supplement Security Income (SSI)
Railroad Retirement Benefits
Form SSA-1099
Form RRB-1099
Medicare Costs
Contact Information
Tab 5
Extensions for Military Personnel
Interest-Free Deferral Request
Combat Zone Tax Provisions
IRAs for Military Personnel
Income Exclusions/Inclusions
Joint Returns for Military Couples
Combat Zone Provisions for Deceased Taxpayer
Military Service and Principal Residence
Foreign Asset Reporting
Military Reservists
VA Benefits and Retiree Pay
CRDP and CRSC Payment to Military Retirees
Moving Expenses of Military Taxpayers
Legal Residence/Domicile
Home of Record
Tab 6
Taxation of Worldwide Income
Resident Aliens
Taxpayer Abroad Extension Summary
Form 2555, Foreign Earned Income
Bona Fide Residence Test
Physical Presence Test
Tax Home in a Foreign Country
Foreign Housing Expenses
Form 1116, Foreign Tax Credit
Individual Taxpayer Identification Number (ITIN)
Tax Treaties and Totalization Agreements
Reporting Foreign Assets
Dual-Status Aliens
Expatriation Tax
Exempt Aliens
Tab 7
C Corporations
Net Operating Loss (NOL)
Business Filing Requirements
Limited Liability Company (LLC)
Qualified Business Income (QBI) Deduction
Reduced QBI Deduction
Specified Service Trade or Business (SSTB)
Personal Service Corporations
Nondiscrimination Rules Chart
Where to Deduct Qualified Pension Plan and IRA Contributions Chart
Entertainment Expense Deduction
Like-Kind Exchanges
Where to Deduct Interest Expense
Section 179 Limits
Partnership Basis
Spousal Partnerships
Tax-Exempt Organizations
S Corporation Reasonable Compensation
S Corporation Shareholder's Basis Adjustments
Relief for Late S Corporation Elections
Tab 8
MACRS Recovery Periods
MACRS Percentage Charts
Section 179 Limits
MACRS Depreciation Methods
Depreciation and Alternative Minimum Tax
Qualified Real Property
Depreciation Formulas
Vehicle Depreciation Limitations
Farming Asset Recovery Periods
Repairs vs. Improvements
Special Depreciation Allowance
Amortization
Section 197 Intangibles
MACRS Conventions
Correcting Depreciation Errors
Tab 9
Estates, Trusts, Gifts
More
MACRS Recovery Periods
Repairs
Improvements
Betterments
Restorations
Adaptations
Small Taxpayer Safe Harbor Election
Unit of Property
Partial Dispositions
Materials and Supplies
Remodel-Refresh Safe Harbor
Units of Property
Routine Maintenance Safe Harbor
Capitalize Repair and Maintenance Costs Election
De Minimis Safe Harbor Election
Tab 10
Entity Classification Elections
Business Agreements
Employer Identification Numbers (EIN)
Which Forms to File
Starting a Business Checklist
Tax Treatment for Buyers and Sellers
Interview Questions
Business Planning
Tax Treatment for Buyers and Sellers
Special Rules for Various Types of Employment
Taxation Summary - Corporations and Partnerships
Employer's Payroll Tax Calendar
S Corporation Election
Business Entity Pros and Cons
Secretaries of State Contact Information
