10. Business Bad Debts

About Form 1040-X, Amended U.S. Individual Income Tax Return

Information about Form 1040-X, Amended U.S. Individual Income Tax Return, including recent updates, related forms and instructions on how to file. Use Form 1040-X to file an amended tax return. Form 1040X is used by individual taxpayers to amend prior year tax returns.

About Form 1045, Application for Tentative Refund

Information about Form 1045, Application for Tentative Refund, including recent updates, related forms and instructions on how to file.

About Form 1139, Corporation Application for Tentative Refund

Information about Form 1139, Corporation Application for Tentative Refund, including recent updates, related forms and instructions on how to file.

About Form 3115, Application for Change in Accounting Method

Information about Form 3115, Application for Change in Accounting Method, including recent updates, related forms and instructions on how to file.

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 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 544, Sales and Other Dispositions of Assets

Publication 544 explains the tax rules that apply when you dispose of property. It discusses how to figure gain (loss), whether it is ordinary or capital, how to treat the gain or loss, and how to report gains and losses.

About Publication 550, Investment Income and Expenses

Publication 550 discusses the tax treatment of investment income and expenses. It explains what investment income is taxable, what investment expenses are deductible, and how to show them on your tax return.

About Publication 556, Examination of Returns, Appeal Rights, and Claims for Refund

Publication 556 discusses general rules and procedures that IRS follows in examinations, what happens during an examination, your appeal rights, and how to file a claim for refund of tax you already paid.

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.