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Form 1120S Additional Publications You May Find Useful

Publication 225, Farmer's Tax Guide
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.

Publication 463, Travel, Entertainment, Gift, and Car Expenses
This publication explains what expenses are deductible, how to report them on your return, what records you need to prove your expenses, and how to treat any expense reimbursements you may receive.

Publication 514, Foreign Tax Credit for Individuals
This publication discusses the credit or itemized deduction you may be able to take if you paid or accrued foreign taxes to a foreign country on foreign source income and you are subject to U.S. tax on that same income.

Publication 526, Charitable Contributions
This publication explains how to claim a deduction for charitable contributions. It discusses organizations qualified to receive them, the types of contributions you can deduct, how much you can deduct, what records to keep, and how to report them.

Publication 542, Corporations
This publication discusses the general tax laws that apply to ordinary domestic corporations.

Publication 550, Investment Income and Expenses
This publication provides information on the tax treatment of investment income and expenses, including information for individual shareholders of mutual funds or other regulated investment companies, such as money market funds.

Publication 561, Determining the Value of Donated Property
This publication is designed to help donors and appraisers determine the value of property (other than cash) that is given to qualified organizations. It also explains what kind of information you must have to support the charitable contribution deduction you claim on your return.

Publication 595, Capital Construction Fund for Commercial Fishermen
This publication discusses the Capital Construction Fund (CCF). The CCF is a special investment program administered by the National Marine Fisheries Service (NMFS) and the Internal Revenue Service (IRS). This program allows fishermen to defer paying income tax on certain income they invest in a CCF account and later use to acquire, build, or rebuild fishing vessels.

Publication 908, Bankruptcy Tax Guide
This publication explains the basic federal income tax aspects of bankruptcy.

Publication 925, Passive Activity and At-Risk Rules
This publication discusses the passive activity and at-risk rules that may limit the amount of deductible losses from a trade, business, rental, or other income-producing activity.

Publication 946, How To Depreciate Property
This publication explains how you can recover the cost of business or income-producing property through deductions for depreciation.

Publication 947, Practice Before the IRS and Power of Attorney
This publication discusses who can represent a taxpayer before the IRS and what forms or documents are used to authorize a representative.

Publication 1167, General Rules and Specifications for Substitute Forms and Schedules
The purpose of this revenue procedure is to provide guidelines and general requirements for the development, printing, and approval of substitute tax forms.

Page Last Reviewed or Updated: 27-Jul-2016