Other Publications Related To Publication 225
Publication 15 (Circular E), Employer's Tax Guide
This publication explains your tax responsibilities as an employer.
Publication 15-A, Employer's Supplemental Tax Guide
This publication contains specialized and detailed employment tax information supplementing the basic information provided in Publication 15 (Circular E), Employer's Tax Guide.
Publication 15-B, Employer's Tax Guide to Fringe Benefits
This publication supplements Publication 15 (Circular E), Employer's Tax Guide, and Publication 15-A, Employer's Supplemental Tax Guide. It contains information for employers on the employment tax treatment of fringe benefits.
Publication 51 (Circular A), Agricultural Employer's Tax Guide
This publication contains information employers of agricultural workers (farmworkers) may need to comply with the laws for agricultural labor (farmwork) relating to social security and Medicare taxes, FUTA tax, and withheld federal income tax (employment taxes).
Publication 225, Farmer's Tax Guide
This publication explains how the federal tax laws apply to farming. Use this publication as a guide to figure your taxes and complete your farm tax return.
Publication 334, Tax Guide for Small Business (For Individuals Who Use Schedule C or C-EZ)
This publication contains general information about the federal tax laws that apply to small business owners who are sole proprietors and to statutory employees.
Publication 463, Travel, Entertainment, Gift, and Car Expenses
This publication explains what expenses are deductible, how to report them on your return, what records you need to prove your expenses, and how to treat any expense reimbursements you may receive.
Publication 505, Tax Withholding and Estimated Tax
This publication explains the two methods for the pay-as-you-go federal income tax, withholding and estimated tax.
Publication 510, Excise Taxes (Including Fuel Tax Credits and Refunds)
This publication covers the excise taxes for which you may be liable and which are reported on Form 720. It also covers fuel tax credits and refunds.
Publication 523, Selling Your Home
This publication explains the tax rules that apply when you sell your main home.
Publication 525, Taxable and Nontaxable Income
This publication discusses many kinds of income and explains whether they are taxable or nontaxable.
1195 Publ 534 (PDF)
Depreciating Property Placed In Service Before 1987
Publication 535, Business Expenses
This publication discusses common business expenses and explains what is and is not deductible. The chapters cover general rules for deducting business expenses and specific expenses.
Publication 536, Net Operating Losses (NOLs) for Individuals, Estates, and Trusts
This publication explains how to figure a net operating loss (NOL) (when deductions exceed income) for individuals, estates and trusts; when to use an NOL; how to claim an NOL deduction; and how to figure an NOL carryover.
Publication 537, Installment Sales
This publication discusses the general rules that apply to using the installment method and more complex rules when certain conditions exist or certain types of property are sold.
Publication 538, Accounting Periods and Methods
This publication explains some of the rules for accounting periods and accounting methods. It is not intended as a guide to general business and tax accounting rules.
Publication 544, Sales and Other Dispositions of Assets
This publication explains the tax rules that apply when you dispose of property.
Publication 547, Casualties, Disasters, and Thefts
This publication explains the tax treatment of casualties, thefts, and losses on deposits.
Publication 550, Investment Income and Expenses
This publication provides information on the tax treatment of investment income and expenses, including information for individual shareholders of mutual funds or other regulated investment companies, such as money market funds.
Publication 551, Basis of Assets
This publication discusses basis, the amount of your investment in property. It discusses cost basis, adjusted basis, and basis other than cost.
Publication 584, Casualty, Disaster, and Theft Loss Workbook (Personal-Use Property)
Publication 584 discusses non-business, disaster, casualty and theft loss.
Publication 587, Business Use of Your Home (Including Use by Daycare Providers)
This publication explains how to figure and claim the deduction for business use of your home. It includes special rules for daycare providers.
Publication 908, Bankruptcy Tax Guide
This publication explains the basic federal income tax aspects of bankruptcy.
Publication 925, Passive Activity and At-Risk Rules
This publication discusses the passive activity and at-risk rules that may limit the amount of deductible losses from a trade, business, rental, or other income-producing activity.
Publication 926, Household Employer's Tax Guide
This publication will help you decide whether you have a household employee and, if you do, whether you need to pay federal employment taxes (social security tax, Medicare tax, FUTA, and federal income tax withholding).
Publication 936, Home Mortgage Interest Deduction
This publication discusses the rules for deducting home mortgage interest.
Publication 946, How To Depreciate Property
This publication explains how you can recover the cost of business or income-producing property through deductions for depreciation.
Publication 4681, Canceled Debts, Foreclosures, Repossessions, and Abandonments
This publication explains the federal tax treatment of canceled debts, foreclosures, repossessions, and abandonments.