A
- Accelerated death benefits, Increase in Limit on Long-Term Care and Accelerated Death Benefits Exclusion, Increase in Limit on Long-Term Care and Accelerated Death Benefits Exclusion
- Additional child tax credit, earned income for, Reduction in Earned Income Needed to Claim Additional Child Tax Credit, Reduction in Earned Income Needed to Claim Additional Child Tax Credit
- Adoption benefits, Adoption Benefits Increased, Adoption Benefits Increased
- Agricultural chemical security credit, Agricultural Chemicals Security Credit
- Airline payments, Rollover of Airline Payments
- Alcohol and cellulosic biofuel fuels credit, Alcohol and Cellulosic Biofuel Fuels Credit, Alcohol and Cellulosic Biofuel Fuels Credit
- Alternative minimum tax, Alternative Minimum Tax (AMT), Decrease in credit for abatement of alternative minimum tax (AMT) related to incentive stock options (ISOs)., Alternative Minimum Tax (AMT), Changes to Investment Credit
- Annual exclusion for gifts, Annual Exclusion for Gifts Increased
- Archer MSA, Archer Medical Savings Accounts (MSAs), Archer Medical Savings Accounts (MSAs) Limits Increased
- Assistance (see Tax help)
C
- Cancellation of debt, Cancellation of Debt
- Carbon dioxide sequestration credit, Carbon Dioxide Sequestration Credit, Carbon Dioxide Sequestration Credit
- Child tax credit, qualifying child, Definition of Qualifying Child Revised
- Child's investment income, Investment Income of Certain Children, Increase in Investment Income Amount of Certain Children
- COBRA premium assistance credit, COBRA Premium Assistance Credit
- Comments on publication, Comments and suggestions.
- Compensation limit:
-
- Qualified plans, Compensation limit., Compensation limit.
- Simplified employee pensions (SEPs), Compensation limit., Compensation limit.
- Contribution limit:
-
- Qualified plans, Limits on contributions and benefits., Limits on contributions and benefits.
- Simplified employee pensions (SEPs), Contribution limit increased.
- Contributions:
-
- Roth IRA, Roth Contribution Limit
- Salary reduction, SIMPLE Plans
- Simplified employee pensions (SEPs), Contribution limit increased.
- Traditional IRA, Traditional IRA Contribution and Deduction Limit
- Convenience fees, credit or debit card deduction, Deduction for Credit or Debit Card Convenience Fees
- Credit for employer differential wage payments, Credit for Employer Differential Wage Payments
- Credits:
-
- Adoption, Adoption Benefits Increased, Adoption Benefits Increased
- Agricultural chemicals security, Agricultural Chemicals Security Credit
- Alcohol and cellulosic biofuel fuels, Alcohol and Cellulosic Biofuel Fuels Credit, Alcohol and Cellulosic Biofuel Fuels Credit
- Biodiesel and renewable diesel fuels, Biodiesel and Renewable Diesel Fuels Credit, Biodiesel and Renewable Diesel Fuels Credit
- Build America bonds, Build America Bonds
- Carbon dioxide sequestration, Carbon Dioxide Sequestration Credit, Carbon Dioxide Sequestration Credit
- COBRA premium assistance, COBRA Premium Assistance Credit
- Earned income, Earned Income Credit (EIC) Amounts Increased, Earned Income Credit (EIC) Amounts Increased
- Employer differential wage payments, Credit for Employer Differential Wage Payments
- Energy, Changes to Investment Credit
- First-time homebuyer, First-Time Homebuyer Credit
- Government retiree, Government retiree credit.
- Health coverage tax, Health Coverage Tax Credit
- Hope, Hope and Lifetime Learning Credits, Hope Credit Expanded
- Investment, Changes to Investment Credit
- Lifetime learning, Hope and Lifetime Learning Credits, Income Limits for Lifetime Learning Credit Increased
- Low-income housing, Low-Income Housing Credit
- Making work pay, Making work pay credit.
- Minimum tax, prior year, Credit for Prior Year Minimum Tax
- Nonbusiness energy property, Nonbusiness energy property credit expired., Nonbusiness energy property credit.
- Recovery rebate, Recovery Rebate Credit
- Rehabilitation, Changes to Investment Credit
- Residential energy efficient property, Residential energy efficient property credit expanded., Residential energy efficient property credit.
- Retirement savings contributions, Modified AGI Limit for Retirement Savings Contributions Credit Increased, Modified AGI Limit for Retirement Savings Contributions Credit Increased
- Vehicle, Vehicle Credits
- Work opportunity, Work Opportunity Credit
D
- Deductible limit for long-term care premiums, Increase in Deductible Limit for Long-Term Care Premiums, Increase in Deductible Limit for Long-Term Care Premiums
- Deduction limit:
-
- Simplified employee pensions (SEPs), Deduction limit increased., Deduction limit increased.
- Deductions:
-
- Convenience fees, credit or debit card, Deduction for Credit or Debit Card Convenience Fees
- Long-term care insurance premiums, Increase in Deductible Limit for Long-Term Care Premiums, Increase in Deductible Limit for Long-Term Care Premiums
- Personal casualty and theft loss limit, Increase in Personal Casualty and Theft Loss Limit
- Sales and excise taxes on purchase of new motor vehicles, Deduction for Sales and Excise Taxes Imposed on Purchase of New Motor Vehicles
- Student loan interest, Income Limits Increased for Student Loan Interest Deduction, Income Limits Increased for Student Loan Interest Deduction
- Tuition and fees, Tuition and Fees Deduction
- Deferred compensation, nonqualified, Nonqualified Deferred Compensation Plans
- Depletion:
-
- Marginal production of oil and gas, Depletion
- Depreciation limits for trucks or vans, Depreciation Limits for Trucks or Vans
- Depreciation limits on business vehicles, Depreciation limits on business vehicles.
- Depreciation, section 179 expense deduction, Depreciation and Section 179 Deduction
- Distributions:
-
- Qualified reservist, Qualified Reservist Distributions
- Divorced parents, New Rules for Children of Divorced or Separated Parents
E
- Earned income credit, Earned Income Credit (EIC) Amounts Increased, Earned Income Credit (EIC) Amounts Increased
- Economic recovery payment, Economic Recovery Payment
- Economic stimulus payments:
-
- Withdrawal of, Tax-Free Withdrawal of Economic Stimulus Payments
- Education benefits:
-
- Education savings bonds, Income Limits Increased for Reduction of Education Savings Bond Exclusion, Income Limits Increased for Reduction of Education Savings Bond Exclusion
- Hope credit, Hope and Lifetime Learning Credits, Hope Credit Expanded
- Lifetime learning credit, Hope and Lifetime Learning Credits, Income Limits for Lifetime Learning Credit Increased
- Qualified tuition program, Expanded Definition of Qualified Expenses for Qualified Tuition Programs
- Tuition and fees deduction, Tuition and Fees Deduction
- Education savings bonds, Income Limits Increased for Reduction of Education Savings Bond Exclusion, Income Limits Increased for Reduction of Education Savings Bond Exclusion
- Election to accelerate certain credits in lieu of the special depreciation allowance, Election to Accelerate Certain Credits in Lieu of the Special Depreciation Allowance
- Employees of the Peace Corps, Employees and volunteers of the Peace Corps.
- Employment tax
-
- Amend, New Forms to Adjust Employment Tax Returns
- Energy credit, Changes to Investment Credit
- Estate tax applicable exclusion amount, Estate Tax Applicable Exclusion Amount Increased
- Estimated tax payments, Adjusting your withholding or estimated tax payments for 2009., Decreased Estimated Tax Payments for Qualified Individuals With Small Businesses
- Exclusion of income:
-
- Volunteer emergency medical responders, Exclusion of Income for Volunteer Firefighters and Emergency Medical Responders
- Volunteer firefighters, Exclusion of Income for Volunteer Firefighters and Emergency Medical Responders
- Expatriates, New Rules for Former U.S. Citizens and Former Long-Term Residents
- Exxon Valdez settlement income, Rollover of Exxon Valdez Settlement Income
F
- Federally declared disasters, Federally Declared Disasters
- First-time homebuyer credit, First-Time Homebuyer Credit
- Foreign earned income exclusion, Foreign Earned Income and Housing Exclusions, Foreign Earned Income and Housing Exclusions
- Foreign housing exclusion, Foreign Earned Income and Housing Exclusions, Foreign Earned Income and Housing Exclusions
- Form:
-
- 1040-ES, Adjusting your withholding or estimated tax payments for 2009.
- 1045, 5-Year Carryback of 2008 Net Operating Losses (NOLs) for Eligible Small Businesses (ESBs)
- 1139, 5-Year Carryback of 2008 Net Operating Losses (NOLs) for Eligible Small Businesses (ESBs)
- 4684, Federally Declared Disasters, Increase in Personal Casualty and Theft Loss Limit
- 5405, First-Time Homebuyer Credit
- 5884, Work Opportunity Credit
- 6478, Alcohol and Cellulosic Biofuel Fuels Credit, Alcohol and Cellulosic Biofuel Fuels Credit
- 8332, New Rules for Children of Divorced or Separated Parents
- 8586, Low-Income Housing Credit
- 8615, Investment Income of Certain Children, Increase in Investment Income Amount of Certain Children
- 8804-C, Withholding on Foreign Partners
- 8834, Vehicle Credits
- 8864, Biodiesel and Renewable Diesel Fuels Credit, Biodiesel and Renewable Diesel Fuels Credit
- 8910, Vehicle Credits
- 8911, Vehicle Credits
- 8912, Build America Bonds
- 8926, Disqualified Corporate Interest Expense Disallowed Under Section 163(j) and Related Information
- 8931, Agricultural Chemicals Security Credit
- 8932, Credit for Employer Differential Wage Payments
- 8933, Carbon Dioxide Sequestration Credit, Carbon Dioxide Sequestration Credit
- 8936, Vehicle Credits
- 941-X, New Forms to Adjust Employment Tax Returns
- 943-X, New Forms to Adjust Employment Tax Returns
- 944-X, New Forms to Adjust Employment Tax Returns
- 945-X, New Forms to Adjust Employment Tax Returns
- W-4, Adjusting your withholding or estimated tax payments for 2009.
- Free tax services, How To Get Tax Help
- Fringe benefits:
-
- Bicycle commuting reimbursement, qualified, Qualified Transportation Fringe Benefits, Qualified Transportation Fringe Benefits
- Commuter transportation, Qualified Transportation Fringe Benefits, Fringe Benefit Parking Exclusion and Commuter Transportation Benefit, Qualified Transportation Fringe Benefits
- Parking exclusion, Qualified Transportation Fringe Benefits, Fringe Benefit Parking Exclusion and Commuter Transportation Benefit, Qualified Transportation Fringe Benefits
H
- Health coverage tax credit, Health Coverage Tax Credit
- Health flexible spending arrangements, Health Flexible Spending Arrangements (FSAs)
- Health savings accounts, Health Savings Accounts (HSAs), Health Savings Accounts (HSAs), Health Savings Accounts (HSAs), Health Savings Accounts (HSAs)
- Help (see Tax help)
- Hope credit, Hope and Lifetime Learning Credits, Hope Credit Expanded
- Hurricanes Katrina, Rita, and Wilma, Special Rules for Individuals Impacted by Hurricanes Katrina, Rita, and Wilma
M
- Making work pay credit, Making work pay credit.
- Maximum automobile value, Maximum Automobile Value for Using the Cents-Per-Mile Valuation Rule, Maximum Automobile Value for Using the Cents-Per-Mile Valuation Rule
- Meal expenses, Meal Expenses When Subject to Hours of Service Limits
- Midwestern disaster areas, Tax relief for the Midwestern disaster areas.
- Military death gratuities, Military Death Gratuities and Servicemembers' Group Life Insurance (SGLI) Payments
- Military retirement:
-
- Special limitation period, Special Limitation Period for Retroactively Excluding Military Retirement Pay
- Military:
-
- Qualified benefits, Definition of Qualified Military Benefit Expanded
- Minimum tax credit, prior year, Credit for Prior Year Minimum Tax
- More information (see Tax help)
- Mutual fund distributions, Exemption for Certain Distributions From Mutual Funds Extended
Q
- Qualified dividends, maximum tax rate reduction, Maximum Tax Rate on Qualified Dividends and Net Capital Gain Reduced
- Qualified plans, Qualified Plans, Qualified Plans
- Qualified principal residence indebtedness, Discharge of Qualified Principal Residence Indebtedness
- Qualified reservist distributions, Qualified Reservist Distributions
- Qualified settlement income, Rollover of Exxon Valdez Settlement Income
- Qualified timber gain, capital gain tax rate reduction for corporations with, Capital Gain Tax Rate Reduction for Corporations With Qualified Timber Gain
- Qualified tuition program, Expanded Definition of Qualified Expenses for Qualified Tuition Programs
- Qualifying child, Definition of Qualifying Child Revised
R
- Recovery rebate credit, Recovery Rebate Credit
- Rehabilitation credit, Changes to Investment Credit
- Required minimum distribution:
-
- Temporary waiver, Temporary Waiver of Required Minimum Distributions (RMDs) for 2009
- Residential energy efficient property credit, Residential energy efficient property credit expanded., Residential energy efficient property credit.
- Rollovers to Roth IRA, Rollovers From Other Retirement Plans to Roth IRAs
- Rollovers:
-
- Airline payments, Rollover of Airline Payments
- Roth IRAs:
-
- Contribution limit, Roth Contribution Limit
- Modified AGI limit, Modified AGI Limit for Roth IRA Contributions Increased, Modified AGI Limit for Roth IRA Contributions Increased
- Rollovers to, Rollovers From Other Retirement Plans to Roth IRAs
S
- S corporation built-in gains tax, S Corporation Built-in Gains Tax
- Sale of main home, Sale of Main Home
- Sale of main home:
-
- Employees of the Peace Corps, Employees and volunteers of the Peace Corps.
- Surviving spouse, Surviving spouse.
- Volunteers of the Peace Corps, Employees and volunteers of the Peace Corps.
- Section 179 expense deduction, Depreciation and Section 179 Deduction
- Self-employment tax, Self-Employment Tax, Self-Employment Tax
- Self-employment tax:
-
- Conservation Reserve Program payments, Self-Employment Tax
- Optional method, Self-Employment Tax
- Separated parents, New Rules for Children of Divorced or Separated Parents
- Servicemembers' Group Life Insurance (SGLI) payments, Military Death Gratuities and Servicemembers' Group Life Insurance (SGLI) Payments
- SIMPLE plans, SIMPLE Plans
- Simplified employee pensions (SEPs), Simplified Employee Pensions (SEPs), Simplified Employee Pensions (SEPs)
- Small business stock, Partial Exclusion Increased for Gain From Certain Small Business Stock
- Social security and Medicare taxes, Social Security and Medicare Taxes, Social Security and Medicare Taxes, Social Security and Medicare Taxes, Social Security and Medicare Taxes
- Special depreciation allowance, Depreciation and Section 179 Deduction, Special depreciation allowance for qualified property.
- Special depreciation allowance, election to accelerate certain credits in lieu of, Election to Accelerate Certain Credits in Lieu of the Special Depreciation Allowance
- Standard deduction, Standard Deduction Increased, Standard Deduction Increased
- Standard mileage rate, Standard Mileage Rate, Standard Mileage Rate
- Student loan interest deduction, Income Limits Increased for Student Loan Interest Deduction, Income Limits Increased for Student Loan Interest Deduction
- Suggestions for publication, Comments and suggestions.
- Surviving spouse, sale of main home, Surviving spouse.
