Chapter 5. Business Income

 

About Form 982, Reduction of Tax Attributes Due to Discharge of Indebtedness (and Section 1082 Basis Adjustment)

Information about Form 982, Reduction of Tax Attributes Due to Discharge of Indebtedness (and Section 1082 Basis Adjustment), including recent updates, related forms, and instructions on how to file. Form 982 is used to find the discharged indebtedness amount that can be excluded from gross income.

About Form 1099-B, Proceeds from Broker and Barter Exchange Transactions

Information about Form 1099-B, Proceeds from Broker and Barter Exchange Transactions (Info Copy Only), including recent updates, related forms and instructions on how to file.

About Form 1099-MISC, Miscellaneous Income

Information about Form 1099-MISC, Miscellaneous Income, including recent updates, related forms and instructions on how to file. Form 1099-MISC is used to report rents, royalties, prizes and awards, and other fixed determinable income.

About Form 4797, Sales of Business Property

Information about Form 4797, Sales of Business Property, including recent updates, related forms and instructions on how to file. Form 4797 is used to report the details of gains and losses from the sale, exchange, involuntary conversion, or disposition of certain business property and assets.

About Form 8824, Like-Kind Exchanges

Information about Form 8824, Like-Kind Exchanges, including recent updates, related forms, and instructions on how to file. Use Parts I, II, and III of Form 8824 to report each exchange of business or investment property for property of a like kind.

About Publication 15, (Circular E), Employer's Tax Guide

Publication 15 explains an employer's tax responsibilities for withholding, depositing, reporting, and paying employment taxes. Includes the tax tables needed to figure the taxes to withold from each employee. This publication explains your tax responsibilities as an employer.

About Publication 54, Tax Guide for U.S. Citizens and Resident Aliens Abroad

Publication 54 discusses special tax rules for U.S. citizens and resident aliens who work abroad or who have income earned in foreign countries.

About Publication 225, Farmer's Tax Guide

Publication 225 explains how the federal tax laws apply to farming. 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.

About Publication 525, Taxable and Nontaxable Income

Publication 525 discusses many kinds of income (money, property, or services) and explains whether they are taxable or nontaxable.

About Publication 527, Residential Rental Property (Including Rental of Vacation Homes)

Information about Publication 527, Residential Rental Property, including recent updates. Publication 527 discusses rental income and expenses (including depreciation) and explains how to report them on your return.

About Publication 537, Installment Sales

Publication 537 discusses the general rules that apply to all installment sales (those with one or more payments after the year of the sale). It discusses more complex rules when certain conditions exist or certain types of property are sold. 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.

About Publication 547, Casualties, Disasters, and Thefts

Publication 547 explains how to treat casualties, thefts, and losses on deposits. It discusses definitions, how to figure gain or loss, how to treat reimbursements, and how to report them. This publication explains the tax treatment of casualties, thefts, and losses on deposits.

Información sobre la Publicación 547 (SP), Hechos Fortuitos, Desastres y Robos

Esta publicación explica el trato tributario de casos de hechos fortuitos, robos y pérdidas de depósitos monetarios.

About Publication 550, Investment Income and Expenses

Information about Publication 550, Investment Income and Expenses, including recent updates and related forms. Publication 550 discusses the tax treatment of investment income and expenses.

About Publication 908, Bankruptcy Tax Guide

Publication 908 covers the federal income tax aspects of bankruptcy. This publication explains the basic federal income tax aspects of bankruptcy.

About Publication 946, How to Depreciate Property

Publication 946 explains how you can recover the cost of business or income-producing property through deductions for depreciation.

About Schedule C (Form 1040), Profit or Loss from Business (Sole Proprietorship)

Information about Schedule C (Form 1040), Profit or Loss from Business (Sole Proprietorship), including recent updates, related forms, and instructions on how to file. Schedule C (Form 1040) is used to report income or loss from a business operated or a profession practiced as a sole proprietor.

About Schedule C-EZ (Form 1040), Net Profit from Business (Sole Proprietorship)

Information about Schedule C-EZ (Form 1040), Net Profit from Business (Sole Proprietorship), including recent updates, related forms, and instructions on how to file. Schedule C-EZ is used instead of Schedule C by qualifying small businesses and statutory employees with expenses of $5,000 or less.

About Schedule SE (Form 1040), Self-Employment Tax

Information about Schedule SE (Form 1040), Self-Employment Tax, including recent updates, related forms and instructions on how to file. Schedule SE (Form 1040) is used by self-employed persons to figure the self-employment tax due on net earnings.