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TheTaxBook Series	WebLibrary	WebLibrary Plus
Deluxe Edition Plus	$119	$119
Deluxe Supplement	$89	$89
Small Business	$89	$89
All States Edition	$119	$119
California Edition		$89
Depreciation		$89
Social Security & Medicare		$89
What's New Tax Season Edition		$89
FastTaxFacts		$89
Occupations & Oddities		$79

Total Retail Value	$416	$940
1st User Price	$239	$389
Percent Savings over Retail	43%	59%

Occupations & Oddities - Online Exclusive!

Tab	Tab Title
Tab 1	High Income and AMT
High-Income Taxpayers Taxes on High-Income Taxpayers Medicare Part B Costs Deferring Taxes on Earnings Employee Stock Options Tax Treatment of Stock Options Chart Deferring Taxes With Annuities Deferring Taxes Through Retirement Plans Backdoor Roth IRA Lowering Taxes With Capital Gains Abandonment of Capital Assets Cost Basis is Zero Without Substantiation Investing in Tax-Exempt Bonds AGI Phaseouts for Deductions and Credits College Tuition Credits Qualified Tuition Plans (QTPs) Investors and Traders Itemized Deductions Medical Expenses Deduction Threshold State and Local Taxes Limitation Home Mortgage Interest Limitation Charitable Contributions Gift Tax Estate Tax Generation-Skipping Transfer (GST) Tax Additional Medicare Tax Form 8959, Additional Medicare Tax Amounts Subject to the Additional Medicare Tax Additional Medicare Tax Regulations Net Investment Income Tax Net Investment Income Passive Activity Form 8960, Net Investment Income Tax Alternative Minimum Tax Form 6251, Alternative Minimum Tax—Individuals AMT Computation Identifying AMT Situations Depreciation Disposition of Property Investment Interest Minimum Tax Credit Computation of Minimum Tax Credit Form 8801, Credit for Prior Year Minimum Tax—Individuals, Estates, and Trusts Form 6251, AMT Adjustments and Preferences Summary Chart
Tab 2	Military
Military Filing Returns Marital Status Due Date Extensions Signing Returns Where to File Extension of Deadlines Service That Qualifies for an Extension Length of Automatic Extension Deferral of Tax Payment Gross Income Included Items Excluded Items Community Property Adjustments to Income Travel Expense of Armed Forces Reservists Individual Retirement Arrangements Moving Expenses Foreign Moves Military Residency Home of Record Legal Residence and Domicile Military Service and Principal Residence Sale of Principal Residence Repayment of First-Time Homebuyer Credit Foreclosures Itemized Deductions Taxes and Interest Employee Business Expenses Credits Additional Child Tax Credit Earned Income Credit Child and Dependent Care Credit Deceased Servicemembers Death Income Exclusions Forgiveness of Decedent's Tax Liability How to Claim Forgiveness or Refund Deadline for Filing Claim Where to File Return or Claim for Refund Foreign Issues for Military Foreign-Source Income U.S. Possessions Alien Status Foreign Asset Reporting—Form 8938 and FBAR Chart Foreign Asset Reporting Combat Zone Provisions Combat Zone Exclusion Combat Zone Pay Combat Zones Hazardous Duty Areas Hostile Fire and Imminent Danger Pay Serving in a Combat Zone Combat Zone Extension Retirement and Disability Military Retirement Thrift Savings Plan (TSP) Military Disability VA Disability Compensation Combat-Related Special Compensation (CRSC) and Concurrent Retirement Disability Pay (CRDP) Other VA Disability Benefits
Tab 3	Truckers and Transportation Industry
Federal Trucking Regulations State Trucking Regulations Business Expenses Nondeductible Expenses Meals Employer Reimbursements Per Diem Repairs vs. Improvements Analyzing Whether Expenditures are for Deductible Repairs or Capital Improvements De Minimis Safe Harbor Election Materials and Supplies Routine Maintenance Safe Harbor Election to Capitalize Repair and Maintenance Costs Trucking Employment Issues Worker Classification Drivers Who Are Statutory Employees Operating Procedures and Terminology Labor Leasing Companies Heavy Highway Vehicle Use Tax Tax Rate Form 2290, Heavy Highway Vehicle Use Tax Return Vehicles Subject to Use Tax Low Mileage Exemption Used Vehicles Agricultural Vehicles Dyed Fuel
Tab 4	Contractors and Construction
Construction Industry Construction Businesses Construction Contract Bonding Long-Term Contracts Accounting Methods Construction and Manufacturing Contracts Contract Classifications Non-Long-Term Contract Activities Related Party Contract Severing and Aggregating Contracts Small Contractors Accounting Methods Qualifying Taxpayers Summary of Accounting Methods for Construction Contractors Cash Method of Accounting Accrual Method of Accounting Completed-Contract Method (CCM) Exempt-Contract Percentage-of-Completion Method (EPCM) Alternative Minimum Tax (AMT) Small Construction Contractors Becoming Large Construction Contractors Large Contractors Percentage-of-Completion Method (PCM) Simplified Cost-to-Cost Method Percentage-of-Completion 10% Method Percentage-of-Completion Capitalized-Cost Method (PCCM) Total Estimated Contract Price and Claim Income Reversal of Income on Terminated Contract Look-Back Interest Look-Back Method Computation of Look-Back Simplified Marginal Impact Method (SMIM) Post-Completion Revenue and Expenses Revenue Acceleration Rule Reporting Home Builders and Land Developers Home Construction Contract Homes Built for Speculation—No Contract Land Developers—No Contract
Tab 5	Ministers
Clergy and Religious Workers Tax Issues for Ministers Who Qualifies as a Minister? Ministerial Income and Expenses Gifts or Compensation for Services Parsonage (Housing) Allowance Members of Religious Orders/Vow of Poverty Business Expenses Health Insurance Costs of Self-Employed Ministers Self-Employment Tax Exemption Minister's Self-Employment (SE) Tax Retirement Savings Arrangements Earned Income Credit Employee vs. Independent Contractor Parsonage (Housing) Allowance Worksheet 1 Parsonage (Housing) Allowance Worksheet 2 Parsonage (Housing) Allowance Worksheet 3 Ministerial Earnings Covered Under FICA or SECA
Tab 6	Gambling
Casual Gambling Gambling Income Reporting and Withholding Requirements Gambling Losses Gambling Expenses Professional Gambling Gambling as a Trade or Business Gambling Business Expenses Gambling Losses Gambling Comp Income Internet Gambling Fantasy Sports Taxation Compulsive Gambling Signs and Symptoms Medicine-Induced Compulsive Gambling Resources Gambling Trivia Las Vegas Facts Slot Machines Blackjack (21) Roulette Craps Poker Gambling Log
Tab 7	Seniors and Taxpayers With Disabilities
Provisions Per Age for Older Taxpayers Chart Income Tax Issues for Seniors Form 1040-SR Filing Requirements Standard Deduction Required Minimum Distributions Required Minimum Distribution Rules Inherited IRAs Updated Life Expectancy Tables Social Security Benefits Taxable Social Security Benefits Lump-Sum Benefits Deductions Related to Social Security Benefits Repayments More Than Gross Benefits Back Pay Workers' Compensation Offset Disability Disability Insurance Military and Government Disability Benefits Disability Pensions Workers' Compensation Court Awards Public Assistance Benefits Impairment-Related Work Expenses Achieving a Better Life Experience (ABLE) Long-Term Care Long-Term Care Insurance Contracts Life Insurance Contracts Long-Term Care Expenses Credit for the Elderly or the Disabled Income Limits
Tab 8	Divorced and Separated Taxpayers
Change of Information Change of Address Change of Name Change of Withholding Health Insurance Marketplace Filing Status Marital Status Married Filing Jointly Married Filing Separately Joint Return vs. Separate Returns Head of Household Health Care Issues Dependents Exemptions Dependents Children of Divorced or Separated Parents Qualifying Child of More Than One Person Form 8332 Required for Noncustodial Parent to Claim Child as a Dependent Dependency Claim for Divorced Parents Custodial Agreement Does Not Determine Custodial Parent Pre-July 2, 2008 Divorce Decree Amount of Financial Support Provided by Noncustodial Parent is Irrelevant Form 8332 Determines Who Gets Dependency Alimony Tax Treatment of Alimony Divorce or Separation Instrument Alimony Rules Alimony Requires an Agreed-Upon Amount Payments to Student Loan of Former Spouse Are Alimony Family Support Payments Treated as Alimony Lump-Sum Payment Not Deductible as Alimony Taxpayer Cannot Deduct Distributions from IRA as Alimony Retirement Plan Issues Qualified Domestic Relations Order Individual Retirement Arrangements Taxpayer Cannot Exclude Ex-Spouse's Disability Pay Property Settlements Transfer Between Spouses Gift Tax on Property Settlements Sale of Jointly-Owned Property Costs of Getting a Divorce Community Property Domicile Community or Separate Property and Income Community Property Laws Disregarded Ending the Marital Community Alimony Under Community Property Rules
Tab 9	Crowdfunding
Crowdfunding History Types of Crowdfunding Platforms Tax Issues Tax-Free Gift, Business Income, or Other Income Investing in a Business Venture Gift Tax Issues Charitable Contribution Deduction Form 1099-K Information Returns Medical Expense Deduction
Tab 10	Death of a Taxpayer
Personal Representatives Decedent's Estate Personal Representative Personal Representative Duties Identification Number Notice of Fiduciary Relationship Insolvent Estate Fees Received by Personal Representatives Common Forms and Returns Taxpayer Assets at Death Estate Begins at Death Property Passing at Death Probate Wills and Intestacy Who Needs a Will? Income in the Year of Death Income in the Year of Death Income Income in Respect of a Decedent (IRD) Revocable Trusts at Death Deductions Credits Final Filing Requirements Final Form 1040—Filing Requirements Form 1041—Filing Requirements Form 709—Filing Requirements Form 706—Filing Requirements Gifts, Insurance, and Inheritances Gifts, Insurance, and Inheritances Life Insurance Basis of Inherited Property Other Items of Income Distributions to Beneficiaries Distributions to Beneficiaries Income That Must Be Distributed Currently Other Amounts Distributed Discharge of a Beneficiary's Legal Obligation Character of Distributions How and When to Report Bequest Termination of Estate Period of Administration Transfer of Unused Deductions to Beneficiaries Transfer of Credit for Estimated Tax Payments Form 1041—Income Tax Return of an Estate Form 1041 Filing Requirements Schedule K-1 (Form 1041) Amended Return Information Returns Copy of the Will Income to Include Exemption Deduction Charitable Contributions Losses Administration Expenses Depreciation and Depletion Income Distribution Deduction Funeral and Medical Expenses Credits Form 1041—Estates and Trusts Taxable Income Payments Name, Address, and Signature When and Where to File Form 709—Gift Tax Return Form 709—Gift Tax Return Gift Tax Applicable Credit Amount Generation-Skipping Transfer (GST) Tax Form 706—Estate Tax Return Form 706—Filing Requirements Estate Tax Marital Deduction Marital Estate Tax Planning Portability of the Deceased Spousal Unused Exclusion (DSUE) Election Charitable Deduction Valuation Basis Reporting Requirement Asset Schedules—Form 706 Deductions Comprehensive Example Comprehensive Example Final Return for Decedent—Form 1040 Estate Income Tax Return—Form 1041 Estate Tax Return—Form 706 Death of a Taxpayer—Common Forms and Returns Reconcile Amounts Reported in Name of Decedent on Information Returns Worksheet (Forms W-2, 1099-INT, 1099-DIV, etc.) Estate Inventory Worksheet
Tab 11	Public Safety Personnel
Public Safety Personnel Compensation Self-Employment Killed or Injured in the Line of Duty Insurance Premiums for Retired Public Safety Officers Tax on Early Distributions From Retirement Plans Deductions for Work-Related Expenses
Tab 12	Household Employees
Household Employees Household Employee Defined Household Work Legal Status of Household Employees Employer Identification Number (EIN) Employment Taxes Social Security and Medicare Taxes (FICA) Wages Not Counted Withholding the Employee's Share Federal Unemployment (FUTA) Tax Credit Reduction State Federal Income Tax Withholding Wages Earned Income Credit Notice How to Make Tax Payments Paying Estimated Tax Forms That Must Be Filed Form W-2, Wage and Tax Statement Schedule H (Form 1040), Household Employment Taxes Record Retention Correcting Schedule H (Form 1040) Child and Dependent Care Expenses Credit Au Pairs Employment Taxes Income Tax Completed Examples of Schedule H, Form W-2, and Form W-3 Employee Social Security (6.2%) and Medicare (1.45%) Tax Withholding Table
Tab 13	Foreign Tax Issues
Resident vs. Nonresident Alien Resident Aliens Nonresident Aliens Dual-Status Aliens Nonresident Spouse Source of Income Dual-Status Tax Year Students, Teachers, and Trainees Students Teachers and Trainees U.S. Citizens and Resident Aliens Abroad Extensions Social Security and Medicare Taxes Foreign Earned Income and Housing Tax Treaties Common Benefits Foreign Tax Credit and Deduction Choosing to Take the Credit or Deduction Foreign Tax Credit Foreign Asset Reporting Report of Foreign Bank and Financial Accounts (FBAR) Form 8938, Statement of Specified Foreign Financial Assets Form 3520, Annual Return to Report Transactions With Foreign Trusts and Receipt of Certain Foreign Gifts Form 3520-A, Annual Information Return of Foreign Trust With a U.S. Owner Comparison of Form 8938 and FBAR Requirements

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TaxBert	WebLibrary	WebLibrary Plus
TaxBert AI Assistant

TheTaxBook Series	WebLibrary	WebLibrary Plus
Deluxe Edition Plus
Individual Forms 1040, 2441, 4562, 4684, 4797, 6251, 8283, 8582, 8606, 8829, 8863, 8949 Business Forms 1120, 1120S, 1065, 1041, 706, 709, 941, 940, 990 Schedules 1, 2, 3, A, B, C, D, E, EIC, F, H, S
Deluxe Supplement Edition
Business Forms 996, 990, 1023, 1024, 1028, 1099-DIV, 1099-SA, 3800, 5330, 8594, 8889, 8925 Schedules M-1, M-2, M-3
All States Edition
Individual tax rates, filing requirements, additions, subtractions, adjustments, exemptions, credits, and more for each state.
California Edition
California income tax filing for individuals, corporations, partnerships, LLCs, estates, and trusts.
Depreciation
Depreciation, amortization, and depletion pertaining to business property and other tangible assets.
Social Security & Medicare
Detailed coverage of Social Security, Medicare, Medicaid, and other programs.
What's New Early Edition
New tax laws, regulations, procedures, rulings, court cases, and more.
What's New Tax Season Edition
New tax laws, regulations, procedures, rulings, court cases, and more.
Occupations & Oddities
Unique details relating to deductions, depreciation, strategies, challenges, and reporting requirements based on particular industries and professions.
FastTaxFacts
10 tabs. Each tab contains six pages packed with fast-answer charts!
Tax Industry News
Find year round coverage of new legislation and industry news affecting the tax preparation industry. Log in and click on "Tax Industry News" in the left nav to view articles.
Tools for Tax Pros
Electronic documents tax professionals use to provide disclosures, recordkeeping, substantiation, and more. Login and click on "Tools for Tax Pros" to view documents.
TheTaxBook Archives
New editions of TheTaxBook are released in December. The homepage will automatically switch to the new editions. Click on TheTaxBook Archives to access previous year editions from 2009 to present

Government Documents	WebLibrary	WebLibrary Plus
Publications
Includes all updates posted by the IRS through the previous week.
Forms & Instructions
Includes all updates posted by the IRS through the previous week.
Internal Revenue Code
The IRC is updated within three weeks after new law has been enacted.
Treasury Regulations
Includes all updates posted by the IRS through the previous week.
Court Cases
US Circuit Court of Appeals - January, 1994 - present US Tax Court Cases - October, 1995 - present US District Court Cases - October, 1997 - present US Court of Federal Claims - March, 2003 - present Supreme Court of the United States - February, 1992 - present
Letter Rulings
Includes all updates posted by the IRS through the previous week.
Revenue Procedures
Includes all updates posted by the IRS through the previous week.
Revenue Rulings
Includes all updates posted by the IRS through the previous week.
Notices
Includes all updates posted by the IRS through the previous week.
Announcements
Includes all updates posted by the IRS through the previous week.
Internal Revenue Bulletins
Includes all updates posted by the IRS through the previous week.
Internal Revenue Manual
Includes the full Internal Revenue Manual published by the IRS, formatted and updated periodically.

Pricing	WebLibrary	WebLibrary Plus
1st User	$239	$389
Add Users *	$139 Per User	$179 Per User
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Tax Industry News

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Product	Free Online CPE Hours
TheTaxBook Series	1 hour per copy
WebLibrary Plus 1st User	5 hours per 1st user
Additional WebLibrary Plus User	1 hour per additional user
WebLibrary 1st User	2 hours per 1st User
Additional WebLibrary User	1 hour per additional user

Tools for Tax Pros

Electronic printable documents tax professionals use to provide disclosures, recordkeeping, substantiation, and more.

Tax Organizers: Individual, Sole Proprietor, LLC, C Corporation, S Corporation
Consent to Disclose Information
Engagement Letter
Estate Inventory Worksheet
Fair Market Value Guide for Noncash Contributions
Depreciation Worksheet
and more!

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TheTaxBook Updates

Find a listing of pages in TheTaxBook affected by new tax law. Updates provided in PDF format for easy printing.
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