Index

A

A-Z Index for Business, A-Z Index for Business.
Advertising, Advertising expenses.
Alternative Minimum Tax (AMT) Assistant, Using online tools to help prepare your return.
Amortization
Anti-abuse rule, Anti-abuse rule.
Anti-churning rules, Anti-Churning Rules
Atmospheric pollution control facilities, Pollution Control Facilities
Corporate organization costs, Costs of Organizing a Corporation
Dispositions of section 197 intangibles, Disposition of Section 197 Intangibles
Experimental costs, Research and Experimental Costs
Geological and geophysical costs, Geological and Geophysical Costs
How to deduct, How To Deduct Amortization
Incorrect amount deducted, Incorrect Amount of Amortization Deducted
Partnership organization costs, Costs of Organizing a Partnership
Pollution control facilities, Pollution Control Facilities
Reforestation costs, Reforestation Costs
Reforestation expenses, Reforestation Costs
Related person, Related person.
Research costs, Research and Experimental Costs
Section 197 intangibles defined, Section 197 Intangibles Defined
Start-up costs, Business Start-Up Costs
Starting a businesscosts, Starting a Business
Anticipated liabilities, Anticipated liabilities.
Assistance (see Tax help)
At-risk limits, At-risk limits.
Attorney fees, Legal and professional fees.
Authorized IRS e-file providers, How to choose a tax return preparer.
Awards, Achievement awards., Length-of-service award., Safety achievement award.

C

Campaign contribution, Political contributions.
Capital expenses, Capital Expenses, Capital Versus Deductible Expenses
Capitalization of interest, Capitalization of Interest
Car allowance, Car allowance.
Car and truck expenses, Car and truck expenses.
Carrying charges, Carrying Charges
Charitable contributions, Charitable contributions.
Checking amended return status, Checking the status of an amended return.
Choosing a tax return preparer, How to choose a tax return preparer.
Circulation costs, newspapers and periodicals, Circulation Costs
Claim a refund, Filing past due tax returns.
Club dues, Club dues and membership fees.
Collection and enforcement actions, Collection and enforcement actions.
Commitment fees, Commitment fees or standby charges.
Computer software, Computer software.
Constant-yield method, OID, Constant-yield method.
Contested liability, Contested liability.
Contributions
Charitable, Charitable contributions.
Political, Political contributions.
Copyrights, Patents, copyrights, etc.
Cost depletion, Cost Depletion
Cost of getting lease, Cost of Getting a Lease, Getting a Lease
Cost of goods sold, Cost of Goods Sold
Cost recovery, Cost recovery.
Covenant not to compete, Covenant not to compete.
Credit card convenience fees, Credit card convenience fees.

D

De minimis OID, De minimis OID.
Debt-financed distributions, Debt-financed distribution.
Definitions
Business bad debt, Definition of Business Bad Debt
Necessary expense, What Can I Deduct?
Ordinary expense, What Can I Deduct?
Section 197 intangibles, Section 197 Intangibles Defined
Demolition expenses, Demolition expenses or losses.
Depletion
Mineral property, Mineral Property
Oil and gas wells, Oil and Gas Wells
Percentage table, Mines and other natural deposits.
Timber, Timber
Who can claim, Who Can Claim Depletion?
Depreciation (see Cost recovery)
Development costs, miners, Development Costs
Direct Pay, Making a tax payment.
Dirty Dozen, Recognizing and reporting tax scams.
Disabled, improvements for, Barrier Removal Costs
Drilling and development costs, Intangible Drilling Costs
Dues, membership, Club dues and membership fees.

E

e-File Form 940, 941, or 944 for Small Businesses, A-Z Index for Business.
e-News, A-Z Index for Business.
Earned Income Tax Credit Assistant, Using online tools to help prepare your return.
Economic interest, Who Can Claim Depletion?
Economic performance, Economic performance.
Education expenses, Education Expenses, Education expenses.
Elderly, improvements for, Barrier Removal Costs
Electronic Federal Tax Payment System (EFTPS®), Making a tax payment.
Electronic Filing PIN Request, Using online tools to help prepare your return.
Employee benefit programs, Employee benefit programs.
Employer ID Numbers (EINs), A-Z Index for Business.
Employment taxes, Employment Taxes
Employment Taxes, A-Z Index for Business.
Additional Medicare Tax, Additional Medicare Tax.
Self-employment tax
Additional Medicare Tax, Self-employment tax.
Unemployment fund, Unemployment fund taxes.
Entertainment, Reimbursement of Travel, Meals, and Entertainment
Experimentation costs, Research and Experimental Costs, Research and Experimental Costs
Exploration costs, Exploration Costs

G

Gas wells, Natural Gas Wells
Geological and geophysical costs
Development, oil and gas, Geological and Geophysical Costs
Exploration, oil and gas, Geological and Geophysical Costs
Geothermal wells, Intangible Drilling Costs, Mines and Geothermal Deposits
Gifts, nominal value, Gifts of nominal value.
Going into business, Going Into Business, Starting a Business
Goodwill, Goodwill.
Gross income, not-for-profit activity, Gross Income

H

Health Coverage Tax Credit (HCTC), What's New
Health insurance, deduction for self-employed, Self-Employed Health Insurance Deduction
Heating equipment, Heating equipment.
Home, business use of, Business use of your home.

I

Identity (ID) theft issues, Understanding identity (ID) theft issues.
Impairment-related expenses, Impairment-related expenses.
Improvements, Improvements
By lessee, Improvements by Lessee
For disabled and elderly, Barrier Removal Costs
Income Taxes, Income Taxes
Accrual of contested income taxes, Accrual of contested income taxes.
Federal income taxes, Federal income taxes.
Foreign income taxes, Foreign income taxes.
State and local income taxes, State and local income taxes.
Incorrect amount of amortization deducted, Incorrect Amount of Amortization Deducted
Independent Contractor (Self-Employed) or Employee?, A-Z Index for Business.
Information Return Filing Requirements, A-Z Index for Business.
Insurance
Capitalized premiums, Capitalized Premiums
Deductible premiums, Deductible Premiums
Nondeductible premiums, Nondeductible Premiums
Self-employed individuals, Self-Employed Health Insurance Deduction
Intangible drilling costs, Intangible Drilling Costs
Intangibles, amortization, Section 197 Intangibles
Interactive Tax Assistant, Getting answers to your tax law questions.
Interest, Forgone interest.
Allocation of, Allocation of Interest
Below-market, Below-Market Loans
Business expense for, Interest
Capitalized, Capitalized interest., Capitalization of Interest
Carrying charge, Carrying Charges
Deductible, Interest You Can Deduct
Life insurance policies, Interest on loans with respect to life insurance policies.
Not deductible, Interest You Cannot Deduct
Refunds of, Refunds of interest.
When to deduct, When To Deduct Interest
Internet-related expenses, Internet-related expenses.
Interview expenses, Interview expense allowances.
IRS Tax Professional Partners, How to choose a tax return preparer.
IRS Video Portal, A-Z Index for Business.

K

Key person, Who is a key person?
Kickbacks, Bribes and kickbacks.

L

Leases
Canceling, Canceling a lease.
Cost of getting, Cost of Getting a Lease, Getting a Lease
Improvements by lessee, Improvements by Lessee
Leveraged, Leveraged leases.
Mineral, Bonuses and advanced royalties.
Oil and gas, Bonuses and advanced royalties.
Sales distinguished, Lease or purchase.
Taxes on, Taxes on Leased Property
Legal and professional fees, Legal and professional fees.
Letter 5071C, Understanding identity (ID) theft issues.
Licenses, Government-granted license, permit, etc., Licenses and regulatory fees.
Life insurance coverage, Life insurance coverage.
Limit on deductions, Not-for-Profit Activities
Line of credit, Line of credit (continuous borrowings).
Loans
Below-market interestrate, Below-Market Loans
Discounted, Discounted loan.
Loans or Advances, Loans or Advances
Lobbying expenses, Lobbying expenses.
Long-term care insurance, Qualified long-term care insurance.
Losses, Limits on losses., Not-for-Profit Activities
At-risk limits, At-risk limits.
Net operating, Net operating loss.
Passive activities, Passive activities.
Low Income Taxpayer Clinics (LITCs) , Low Income Taxpayer Clinics (LITCs)

M

Machinery parts, Machinery parts.
Making a tax payment, Making a tax payment.
Meals, Reimbursement of Travel, Meals, and Entertainment
Meals and entertainment, Meals and Entertainment
Meals and lodging, Meals and lodging.
Methods of accounting, When Can I Deduct an Expense?
Mining
Depletion, Mines and Geothermal Deposits
Development costs, Development Costs
Exploration costs, Exploration Costs
Mortgage, Mortgage., Expenses paid to obtain a mortgage.
Moving expenses, machinery, Moving machinery.

N

Natural gas, Natural Gas Wells
Nonqualifying intangibles, Assets That Are Not Section 197 Intangibles
Not-for-profit activities, Not-for-Profit Activities
Not-for-profit activity, gross income, Gross Income
Notice of Deficiency CP3219N, Substitute return.

O

Offer in compromise (OIC), What if I can’t pay now?
Office in home, Business use of your home.
Oil and gas wells
Depletion, Oil and Gas Wells
Drilling costs, Intangible Drilling Costs
Partnerships, Partnerships and S Corporations
S corporations, Partnerships and S Corporations
Online EIN Application, Using online tools to help prepare your return.
Online payment agreement, What if I can’t pay now?
Online Tools & Educational Products, A-Z Index for Business.
Optional safe harbor method, Optional safe harbor method.
Optional write-off method
Circulation costs, Optional Write-off of Certain Tax Preferences
Experimental costs, Optional Write-off of Certain Tax Preferences
Intangible drilling and development costs, Optional Write-off of Certain Tax Preferences
Mining exploration and development costs, Optional Write-off of Certain Tax Preferences
Research costs, Optional Write-off of Certain Tax Preferences
Organization costs
Corporate, Costs of Organizing a Corporation
Partnership, Costs of Organizing a Partnership
Organizational costs, Business Start-Up and Organizational Costs
Original issue discount, Original issue discount (OID).
Other Taxes, Other Taxes
Excise taxes, Excise taxes.
Franchise taxes, Franchise taxes.
Fuel taxes, Fuel taxes.
Occupational taxes, Occupational taxes.
Personal property taxes, Personal property tax.
Sales taxes, Sales tax.
Outplacement services, Outplacement services.
Over-the-phone interpreter service, Getting tax information in other languages.

P

Passive activities, Passive activities.
Payments in kind, Payments in kind.
Penalties, Prepayment penalty.
Deductible, Penalties and fines.
Nondeductible, Penalties and fines.
Prepayment, Prepayment penalty.
Per diem and car allowances, Per Diem and Car Allowances
Percentage depletion, Percentage Depletion
Political contributions, Political contributions.
Pollution control facilities, Pollution Control Facilities
Prepaid expense, Prepayment.
Extends useful life, Prepayment.
Interest, Prepaid interest., Prepaid interest.
Rent, Rent paid in advance.
Prepayment penalty, Prepayment penalty.
Presumption of profit, Not-for-Profit Activities
Pub 974, Reminder
Publication 1, Your Rights as a Taxpayer, How Can You Learn About Your Taxpayer Rights?
Publications (see Tax help)

R

Real EstateTaxes, Real Estate Taxes
Assessments Local, Taxes for local benefits.
Charges for services, Charges for services.
Electing to ratably accrue to a definite period, Electing to ratably accrue.
Form 3115, Form 3115.
Making the election to ratably accrue the taxes, Making the election.
Purchase or sale of real estate, Purchase or sale of real estate.
Separate elections to ratably accrue for each separate trade or business and for nonbusiness activities, Separate elections.
Recapture
Exploration expenses, Recapture of exploration expenses.
Timber property, Recapture.
Recordkeeping, Partnerships and S Corporations
Recovery of amount deducted, Recovery of amount deducted (tax benefit rule).
Refiners who cannot claim percentage depletion, Refiners who cannot claim percentage depletion.
Reforestation costs, Reforestation Costs, Reforestation Costs
Regulatory fees, Licenses and regulatory fees.
Reimbursements, Reimbursements
Business expenses, Reimbursements for Business Expenses
Mileage, Per Diem and Car Allowances
Nonaccountable plan, Nonaccountable Plans
Per diem , Per Diem and Car Allowances
Related persons
Anti-churning rules, Related person.
Coal or iron ore, Disposal to related person.
Payments to, Related person., Related person.
Refiners, Related person.
Unreasonable rent, Unreasonable rent.
Removal, Retired Asset Removal Costs, Barrier Removal Costs
Rent expense, capitalizing, Capitalizing Rent Expenses
Repairs, Repairs.
Repayments (claim of right), Repayments.
Reporting abusive tax preparers, How to choose a tax return preparer.
Research costs, Research and Experimental Costs, Research and Experimental Costs

S

Scammers, Recognizing and reporting tax scams.
Section 179 expense deduction (see Cost recovery)
Self-employed health insurance deduction, Self-Employed Health Insurance Deduction
Self-Employed Individuals Tax Center, A-Z Index for Business.
Self-insurance, reserve for, Nondeductible Premiums
Sick pay, Sick and Vacation Pay
Small Business and Self-Employed (SB/SE) Tax Center, Small Business and Self-Employed (SB/SE) Tax Center.
Small Business Events, A-Z Index for Business.
Small Business Forms and Publications, A-Z Index for Business.
Standard meal allowance, Standard meal allowance.
Standard mileage rate, Car allowance. (see Business use of your car)
Standby charges, Commitment fees or standby charges.
Start-up costs, Business Start-Up and Organizational Costs, Business Start-Up Costs
Starting, Operating, or Closing a Business, A-Z Index for Business.
Subscriptions, Subscriptions.
Substitute return, Substitute return.
Supplies and materials, Supplies and materials.

T

Tax forms and publications, Getting tax forms and publications.
Tax help, How To Get Tax Help
Tax information in other languages, Getting tax information in other languages.
Tax law questions, Getting answers to your tax law questions.
Tax preparation, Preparing and filing your tax return.
Tax preparation fees, Tax preparation fees.
Tax scams, Recognizing and reporting tax scams.
Taxes, Taxes on Leased Property, Taxes
Carrying charge, Carrying Charges
Leased property, Taxes on Leased Property
When To Deduct Taxes, When To Deduct Taxes
Taxpayer Advocate Service (TAS), What is the Taxpayer Advocate Service?
Taxpayer Assistance Center (TAC) locator, Visiting the IRS.
Taxpayer Bill of Rights, What is the Taxpayer Advocate Service?
Telephone, Telephone.
Timber, Reforestation Costs, Timber
Tools, Tools.
Trademark, trade name, Franchise, trademark, or trade name., Franchise, trademark, trade name.
transcript or copy of a return, Getting a transcript or copy of a return.
Travel, Reimbursement of Travel, Meals, and Entertainment
TTY/TDD information, How To Get Tax Help

U

Understanding an IRS notice or letter, Understanding an IRS notice or letter.
Unpaid expenses, related person, Related person.
Utilities, Utilities.

V

Vacation pay, Sick and Vacation Pay

W

Wages
Property, Property
Tests for deducting pay, Tests for Deducting Pay
Welfare benefit funds, Welfare benefit funds.
When To Deduct Taxes
Carrying charges, Carrying charges.
Limit on accrual of taxes, Limit on accrual of taxes.
Refunds of taxes, Refunds of taxes.
Uniform capitalization rules, Uniform capitalization rules.
Where to file, Where to file your tax return.
Where’s My Refund?, Checking on the status of a refund.
Withholding Calculator, Using online tools to help prepare your return.

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