1. Deducting Business Expenses

About Form 5213, Election to Postpone Determination As To Whether the Presumption Applies That an Activity is Engaged in for Profit

Form 5213 is used by individuals, trusts, estates, and S corporations to elect to postpone an IRS determination as to whether the presumption applies that an activity is engaged in for profit.

About Publication 334, Tax Guide for Small Business (For Individuals Who Use Schedule C or C-EZ)

Publication 334 contains general information about the federal tax laws that apply to small business owners who are sole proprietors or statutory employees.

About Publication 463, Travel, Entertainment, Gift, and Car Expenses

Information about Publication 463, Travel, Entertainment, Gift, and Car Expenses, including recent updates. Publication 463 explains what expenses are deductible, how to report them, what records you'll need, and how to treat expense reimbursements.

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 529, Miscellaneous Deductions

Publication 529 explains which deductions you can claim as miscellaneous itemized deductions on Schedule A (Form 1040).

About Publication 536, Net Operating Losses (NOLs) for Individuals, Estates, and Trusts

Information about Publication 536, Net Operating Losses (NOLs) for Individuals, Estates, and Trusts, including recent updates and related forms. Publication 536 explains how to figure a net operating loss (when deductions exceed income) for individuals, estates and trusts.

About Publication 538, Accounting Periods and Methods

Publication 538 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.

About Publication 542, Corporations

Publication 542 discusses the general tax laws that apply to ordinary domestic corporations.

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.

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.

About Publication 587, Business Use of Your Home (Including Use by Day-Care Providers)

Publication 587 explains how to figure and claim the deduction for business use of your home. It includes special rules for 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.

About Publication 925, Passive Activity and At-Risk Rules

This publication discusses two sets of rules that may limit the amount of your deductible loss from a trade, business, rental, or other income-producing activity.

About Publication 936, Home Mortgage Interest Deduction

Publication 936 explains the general rules for deducting home mortgage interest, including points. It also explains how the deductible amount of home mortgage interest may be limited.

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 A (Form 1040), Itemized Deductions

Information about Schedule A (Form 1040), Itemized Deductions, including recent updates, related forms and instructions on how to file. Schedule A (Form 1040) is used by filers to report itemized deductions.