1. Deducting Business Expenses
Form 5213, Election to Postpone Determination as To Whether the Presumption Applies That an Activity Is Engaged in for Profit
Individuals, trusts, estates, and S corporations use this form to elect to postpone an IRS determination as to whether the presumption applies that an activity is engaged in for profit.
Publication 334, Tax Guide for Small Business (For Individuals Who Use Schedule C or C-EZ)
This publication contains general information about the federal tax laws that apply to small business owners who are sole proprietors and to statutory employees.
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 525, Taxable and Nontaxable Income
This publication discusses many kinds of income and explains whether they are taxable or nontaxable.
Publication 529, Miscellaneous Deductions
This publication explains which expenses you can claim as miscellaneous itemized deductions on Schedule A (Form 1040 or Form 1040NR).
Publication 536, Net Operating Losses (NOLs) for Individuals, Estates, and Trusts
If your deductions for the year are more than your income for the year, you may have a net operating loss (NOL). This publication discusses NOLs for individuals, estates, and trusts.
Publication 538, Accounting Periods and Methods
This publication 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.
Publication 542, Corporations
This publication discusses the general tax laws that apply to ordinary domestic corporations.
Publication 547, Casualties, Disasters, and Thefts
This publication explains the tax treatment of casualties, thefts, and losses on deposits.
Publicación 547(SP), Hechos Fortuitos, Desastres y Robos
Esta publicación explica el trato tributario de casos de hechos fortuitos, robos y pérdidas de depósitos monetarios.
Publication 587, Business Use of Your Home (Including Use by 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.
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 936, Home Mortgage Interest Deduction
This publication discusses the rules for deducting home mortgage interest.
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.
Schedule A (Form 1040), Itemized Deductions
Use this schedule to figure your itemized deductions. In most cases, your federal income tax will be less if you take the larger of your itemized deductions or your standard deduction.