| Tab 1 |
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- Federal Tax Rate Schedule
- Standard Deduction
- Personal Exemption Deduction
- Penalty for Not Having Health Insurance
- Kiddie Tax
- Filing Requirement
- Social Security and Medicare Taxes
- Phaseouts Based on Modified AGI
- Head of Household Filing Status Chart
- Refund Status
- Identity Protection PIN (IP PIN)
- Married Filing Separately - Special Rules
- Nontaxable Income - Excluded
- Alimony Requirements
- Retirement plan Limits
- IRA Limits
- Exceptions to 10% Penalty on Early Distributions
- Retirement Savings Contribution Credit Chart
- AMT Exemption Amount and Phaseout Range
- Community Property States
- Health Savings Account (HSA) Limits
- Cafeteria Plan - Health FSA Limit
- QSEHRA Limits
- Earned Income Credit Chart
- Schedule A (Form 1040) Highlights
- Student Loan Interest Deduction
- Preparer Due Diligence
- Dependent Credits
- American Opportunity Credit
- Lifetime Learning Credit
- Education Expenses
- Tax Rats: Capital Gain and Dividend Income
- Estate and Gift Tax
- Tax Treatment of Stock Options
- Household Employee Filing Requirements Chart
- Net Investment Income Tax
- Standard Mileage Rates
- Per Diem Rates - Continental U.S. (CONUS)
- Business Use of Home Methods
- Deduction Shareholder's Suspended Pass-Through Losses
- Partnerships
- Schedule E (Form 1040) Details
- Rental Activity Income
- Rental Real Estate Loss for Individuals
- How to Classify Rental Property for Tax Treatment
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| Tab 2 |
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- W-2, Wage Statement
- W-2G, Certain Gambling Winnings
- 1099-MISC, Miscellaneous Income
- 1099-INT, Interest Income
- 1099-DIV, Dividends and Distributions
- 1099-B, Proceeds From Broker and Barter Exchange Transactions
- 1099-S, Proceeds From Real Estate Transactions
- 1099-R, Distributions From Pensions, Annuities, Retirement, or Profit-Sharing Plans, IRAs, Insurance Contracts, etc.
- 1099-G, Certain Government Payments
- 1099-SA, Distributions From an HSA, Archer MSA, or Medicare Advantage MSA
- Form 1098-E, Student Loan Interest Statement
- Form 1098-T, Tuition Statement
- 1099-Q, Payments From Qualified Education Programs (Under Section 529 and 530)
- Form 1099-A, Acquisition or Abandonment of Secured Property
- Form 1099-C, Cancellation of Debt
- 1099-LTC, Long-Term Care and Accelerated Death Benefits
- 1099-PATR, Taxable Distributions Received From Cooperatives
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| Tab 3 |
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- Dependency Tests Chart
- Qualifying Child for Earned Income Credit (EIC) Chart
- Earned Income Credit Additional Information Chart
- Filing Requirements for Dependents Chart
- Dependent Credits Chart
- Kiddie Tax Chart
- Qualifying Person for Child and Dependent Care Credit Chart
- Child and Dependent Care Expenses Chart
- Child and Dependent Care Credit Flow Chart
- Claiming a Dependent's Education Expenses Chart
- Qualifying Person for Head of Household Chart
- Qualifying Widow(er) With Dependent Child Chart
- Education Benefits Chart
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| Tab 4 |
Social Security & Medicare
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- Social Security - How to Qualify for Benefits
- Taxability of Social Security Benefits
- Working While Receiving Social Security Benefits
- Social Security - Full Retirement Age
- Lump-Sum Death Benefits
- Social Security and Medicare Highlights
- Social Security - Early Retirement Reduced Benefits
- Social Security Benefits - Types and Requirement to Receive
- Social Security - Taxable Benefits
- Medicare - Basics
- Medicare Eligibility
- Medicare Part A, B, C, D
- Medicare Basic Coverage
- Supplement Security Income (SSI)
- Railroad Retirement Benefits
- Form SSA-1099
- Form RRB-1099
- Medicare Costs
- Contact Information
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| Tab 5 |
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- Extensions for Military Personnel
- Interest-Free Deferral Request
- Combat Zone Tax Provisions
- IRAs for Military Personnel
- Income Exclusions/Inclusions
- Joint Returns for Military Couples
- Combat Zone Provisions for Deceased Taxpayer
- Military Service and Principal Residence
- Foreign Asset Reporting
- Military Reservists
- VA Benefits and Retiree Pay
- CRDP and CRSC Payment to Military Retirees
- Moving Expenses of Military Taxpayers
- Legal Residence/Domicile
- Home of Record
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| Tab 6 |
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- Taxation of Worldwide Income
- Resident Aliens
- Taxpayer Abroad Extension Summary
- Form 2555, Foreign Earned Income
- Bona Fide Residence Test
- Physical Presence Test
- Tax Home in a Foreign Country
- Foreign Housing Expenses
- Form 1116, Foreign Tax Credit
- Individual Taxpayer Identification Number (ITIN)
- Tax Treaties and Totalization Agreements
- Reporting Foreign Assets
- Dual-Status Aliens
- Expatriation Tax
- Exempt Aliens
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| Tab 7 |
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- C Corporations
- Net Operating Loss (NOL)
- Business Filing Requirements
- Limited Liability Company (LLC)
- Qualified Business Income (QBI) Deduction
- Reduced QBI Deduction
- Specified Service Trade or Business (SSTB)
- Personal Service Corporations
- Nondiscrimination Rules Chart
- Where to Deduct Qualified Pension Plan and IRA Contributions Chart
- Entertainment Expense Deduction
- Like-Kind Exchanges
- Where to Deduct Interest Expense
- Section 179 Limits
- Partnership Basis
- Spousal Partnerships
- Tax-Exempt Organizations
- S Corporation Reasonable Compensation
- S Corporation Shareholder's Basis Adjustments
- Relief for Late S Corporation Elections
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| Tab 8 |
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- MACRS Recovery Periods
- MACRS Percentage Charts
- Section 179 Limits
- MACRS Depreciation Methods
- Depreciation and Alternative Minimum Tax
- Qualified Real Property
- Depreciation Formulas
- Vehicle Depreciation Limitations
- Farming Asset Recovery Periods
- Repairs vs. Improvements
- Special Depreciation Allowance
- Amortization
- Section 197 Intangibles
- MACRS Conventions
- Correcting Depreciation Errors
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| Tab 9 |
Repairs & Improvements
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- MACRS Recovery Periods
- Repairs
- Improvements
- Betterments
- Restorations
- Adaptations
- Small Taxpayer Safe Harbor Election
- Unit of Property
- Partial Dispositions
- Materials and Supplies
- Remodel-Refresh Safe Harbor
- Units of Property
- Routine Maintenance Safe Harbor
- Capitalize Repair and Maintenance Costs Election
- De Minimis Safe Harbor Election
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| Tab 10 |
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- Entity Classification Elections
- Business Agreements
- Employer Identification Numbers (EIN)
- Which Forms to File
- Starting a Business Checklist
- Tax Treatment for Buyers and Sellers
- Interview Questions
- Business Planning
- Tax Treatment for Buyers and Sellers
- Special Rules for Various Types of Employment
- Taxation Summary - Corporations and Partnerships
- Employer's Payroll Tax Calendar
- S Corporation Election
- Business Entity Pros and Cons
- Secretaries of State Contact Information
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