6. Insurance

About Form 1040, U.S. Individual Income Tax Return

Information about Form 1040, U.S. Individual Income Tax Return, including recent updates, related forms and instructions on how to file. Form 1040 is used by citizens or residents of the United States to file an annual income tax return.

About Publication 15-B, Employer's Tax Guide to Fringe Benefits

Information about Publication 15-B, Employer's Tax Guide to Fringe Benefits, including recent updates and related forms. Publication 15-B is for employers who provide fringe benefits to employees, and is used to determine whether the benefits are taxable.

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 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 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.