Index

Symbols

403(b) plans, 403(b) Plans, 403(b) Plans

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

P

Penalty for late filing
S corporation return, Penalty for Late Filing of an S Corporation Return
Penalty for late filing:
Partnership return, Penalty for Late Filing of a Partnership Return
Penalty:
Failure to file income tax return, Failure To File Income Tax Return Penalty Increased
Personal exemptions, Personal Exemption Amount Increased, Personal Exemption Amount Increased
Publications (see Tax help)

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

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.

T

Tax help, How To Get Tax Help
Taxpayer Advocate, Contacting your Taxpayer Advocate.
TTY/TDD information, How To Get Tax Help
Tuition and fees deduction, Tuition and Fees Deduction

U

Unemployment compensation, Unemployment Compensation

V

Vehicle credit, Vehicle Credits
Volunteers of the Peace Corps, Employees and volunteers of the Peace Corps.

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