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The Freetax

Freetax Index A Accounting method Accrual, Accrual Method, Accrual method. Freetax Automatic procedures, Automatic change procedures. Freetax Cash, Cash Method, Cash method. Freetax Change in, Change in Accounting Method Combination, Combination Method Special, Special Methods Accounting periods, Accounting Periods Accrual method Income - general rule, Income—General Rule Income - special rules, Income—Special Rules Of accounting, Accrual Method Adjusted basis, Adjusted basis. Freetax Administrator, Executor or administrator. Freetax Alternative fuel vehicle refueling property credit, Alternative fuel vehicle refueling property credit (Form 8911). Freetax Alternative motor vehicle credit, Alternative motor vehicle credit (Form 8910). Freetax Appeal rights, Appeals. Freetax Appreciation, Appreciation. Freetax Audits, Examinations (audits). Freetax Automobile (see Car expenses) B Bad debts, Bad Debts Barter income, Bartering for Property or Services Basis of property, Basis. Freetax Bribes, Expenses You Cannot Deduct Business expenses, Business Expenses Business income, Business Income Business use of your home, Business Use of Your Home C Canceled debt, Canceled Debt Cancellation of qualified real property business debt, Cancellation of qualified real property business debt. Freetax Capital gain or loss, Is My Gain or Loss Ordinary or Capital? Car expenses, Car and Truck Expenses, Methods for Deducting Car and Truck Expenses Carbon dioxide sequestration credit, Carbon dioxide sequestration credit (Form 8933). Freetax Cash discount, Cash discounts. Freetax , Cash discounts. Freetax Cash method Expenses, Expenses Income, Income Changing accounting method, Changing accounting method. Freetax Charitable contributions, Expenses You Cannot Deduct Child employed by parent, Child employed by parent. Freetax Claim for refund, Refunds. Freetax Collection of tax, Collections. Freetax Combination method of accounting, Combination Method Comments on publication, Comments and suggestions. Freetax Condemned property, Condemned property. Freetax Consignments, Consignments. Freetax Construction allowances, Construction allowances. Freetax Cost of goods sold, How To Figure Cost of Goods Sold Credit Alternative fuel vehicle refueling property, Alternative fuel vehicle refueling property credit (Form 8911). Freetax Alternative motor vehicle, Alternative motor vehicle credit (Form 8910). Freetax Carbon dioxide sequestration, Carbon dioxide sequestration credit (Form 8933). Freetax Disabled access, Disabled access credit (Form 8826). Freetax Distilled spirits, Distilled spirits credit (Form 8906). Freetax Employer-provided childcare, Credit for employer-provided childcare facilities and services (Form 8882). Freetax How to claim, How To Claim the Credit Indian coal, Renewable electricity, refined coal, and Indian coal production credit (Form 8835). Freetax Investment, Investment credit (Form 3468). Freetax Low sulfur diesel fuel production, Low sulfur diesel fuel production credit (Form 8896). Freetax Low-income housing, Low-income housing credit (Form 8586). Freetax New markets, New markets credit (Form 8874). Freetax Nonconventional source fuel, Nonconventional source fuel credit (Form 8907). Freetax Orphan drug, Orphan drug credit (Form 8820). Freetax Qualified plug-in electric drive motor vehicle, Qualified plug-in electric drive motor vehicle credit (Form 8936). Freetax Refined coal, Renewable electricity, refined coal, and Indian coal production credit (Form 8835). Freetax Renewable electricity, Renewable electricity, refined coal, and Indian coal production credit (Form 8835). Freetax Small employer health insurance premiums, Credit for small employer health insurance premiums (Form 8941). Freetax Small employer pension plan startup costs, Credit for small employer pension plan startup costs (Form 8881). Freetax Taxes paid on certain employee tips, Credit for employer social security and Medicare taxes paid on certain employee tips (Form 8846). Freetax Work opportunity, Work opportunity credit (Form 5884). Freetax D Damages, Damages. Freetax Debt Bad, Bad Debts Canceled, Canceled Debt Qualified real property business, Qualified real property business debt. Freetax Refund offset against, Offset against debts. Freetax Definitions Accounting methods, Accounting Methods Accounting periods, Accounting Periods Barter, Bartering for Property or Services Basis, Basis. Freetax Business bad debt, Business bad debt. Freetax Calendar tax year, Calendar tax year. Freetax Cash discount, Cash discounts. Freetax , Cash discounts. Freetax Disposition of property, What Is a Disposition of Property? Drawing account, Merchandise withdrawn from sale. Freetax Entertainment expenses, Entertainment expenses. Freetax Fair market value, Fair market value. Freetax Fiscal tax year, Fiscal tax year. Freetax Fringe benefit, Fringe benefits. Freetax Local transportation expenses, Local transportation expenses. Freetax Necessary expense, Introduction Net operating loss, Net Operating Losses (NOLs) Nonbusiness bad debt, Nonbusiness bad debts. Freetax Ordinary expense, Introduction Principal place of business, Principal place of business. Freetax Qualified long-term real property, Qualified long-term real property. Freetax Qualified real property business debt, Cancellation of qualified real property business debt. Freetax Rent, Rent Expense Restricted property, Other Income Retail space, Retail space. Freetax Self-employment (SE) tax, Self-Employment (SE) Tax Sole proprietor, Sole proprietor. Freetax Tax home, Local transportation expenses. Freetax Trade discount, Trade discounts. Freetax , Cash discounts. Freetax Travel expenses, Travel, Meals, and Entertainment Depreciation Deduction, Depreciation Listed property, Listed property. Freetax Depreciation, recapture, Recapture of depreciation. Freetax Direct seller, Direct seller. Freetax , Real estate agent or direct seller. Freetax Disabled access credit, Disabled access credit (Form 8826). Freetax Disposition of property Business property, Introduction Installment sale, Installment sales. Freetax , Installment sales. Freetax Like-kind exchange, Like-kind exchanges. Freetax , Like-kind exchanges. Freetax , Exchange of like-kind property. Freetax Nontaxable exchange, Nontaxable exchanges. Freetax Sale of a business, Sale of a business. Freetax Distilled spirits credit, Distilled spirits credit (Form 8906). Freetax Dividend income, Interest and Dividend Income Donation of inventory, Donation of inventory. Freetax Drawing account, Merchandise withdrawn from sale. Freetax Due date of return, When Is My Tax Return Due? E e-file, IRS e-file (Electronic Filing) Economic injury, Economic injury. Freetax EFTPS, EFTPS Electronic filing, IRS e-file (Electronic Filing) Employee, Employee. Freetax Employee benefit programs, Fringe benefits. Freetax Employees' pay, Employees' Pay Employer identification number (EIN), Employer identification number (EIN). Freetax Employment taxes About, Employment Taxes Deduction for, Employment taxes. Freetax Entertainment expenses, Entertainment expenses. Freetax (see Travel expenses) Escrow, payments placed in, Payment placed in escrow. Freetax Estimated tax, How Do I Pay Income Tax? Examinations (audits), Examinations (audits). Freetax Excise taxes About, Excise Taxes Deduction for, Excise taxes. Freetax Executor, Executor or administrator. Freetax Expenses, Business Expenses Bad debts, Bad Debts Car, Car and Truck Expenses Depreciation, Depreciation Employees' pay, Employees' Pay Entertainment, Travel, Meals, and Entertainment Home, business use, Business Use of Your Home Insurance, Insurance Interest, Interest Legal and professional fees, Legal and Professional Fees Meals, Travel, Meals, and Entertainment Nondeductible, Expenses You Cannot Deduct Other, Other Expenses You Can Deduct Pension plans, Pension Plans Rent, Rent Expense Taxes, Taxes Travel, Travel, Meals, and Entertainment Truck, Car and Truck Expenses F Fair market value, Fair market value. Freetax Filing business taxes, Filing and Paying Business Taxes Fishing crew member, Fishing crew member. Freetax , Fishing crew member. Freetax Form 1040 (tax return), How Do I File? 1040-ES (estimated tax), How Do I Pay Income Tax? 1040-V (voucher), Balance due. Freetax 1099-B (barter), Information returns. Freetax 1099-MISC (miscellaneous), Form 1099-MISC. Freetax , Information returns. Freetax 1128 (change tax year), Change in tax year. Freetax 2210 (underpayment of estimated tax), Penalty for underpayment of tax. Freetax 2290 (excise tax for heavy trucks), Form 2290. Freetax 3115 (change accounting method), Change in Accounting Method 3468 (investment credit), Investment credit (Form 3468). Freetax 3800 (general business credit), Useful Items - You may want to see: 4562 (depreciation), Form 4562. Freetax 4684 (casualty and theft), Casualties and thefts. Freetax 4797 (sale of business property), Dispositions of business property and depreciable property. Freetax , Condemned property. Freetax , Listed property. Freetax 4868 (extension), When Is My Tax Return Due? 5884 (work opportunity credit), Work opportunity credit (Form 5884). Freetax 6251 (alternative minimum tax), Useful Items - You may want to see: 6252 (installment sale), Installment sales. Freetax 720 (excise tax return), Form 720. Freetax 8300 (cash payments over $10,000), Form 8300. Freetax 8586 (low-income housing), Low-income housing credit (Form 8586). Freetax 8594 (asset acquisition), Sale of a business. Freetax 8820 (orphan drug credit), Orphan drug credit (Form 8820). Freetax 8824 (like-kind exchange), Like-kind exchanges. Freetax , Like-kind exchanges. Freetax 8826 (disabled access credit), Disabled access credit (Form 8826). Freetax 8829 (business in home), Deduction limit. Freetax 8835 (renewable electricity, coal credit), Renewable electricity, refined coal, and Indian coal production credit (Form 8835). Freetax 8846 (credit for social security on tip income), Credit for employer social security and Medicare taxes paid on certain employee tips (Form 8846). Freetax 8857 (innocent spouse), Innocent spouse relief. Freetax 8874 (new markets credit), New markets credit (Form 8874). Freetax 8879 (self-selected PIN), Using an Authorized IRS e-file Provider 8881 (pension plan startup costs credit), Credit for small employer pension plan startup costs (Form 8881). Freetax 8882 (employer-provided childcare credit), Credit for employer-provided childcare facilities and services (Form 8882). Freetax 8886 (transaction statement), Reminders 8896 (low sulfur diesel fuel production credit), Low sulfur diesel fuel production credit (Form 8896). Freetax 8906 (distilled spirits credit), Distilled spirits credit (Form 8906). Freetax 8907 (nonconventional fuel credit), Nonconventional source fuel credit (Form 8907). Freetax 8910 (alternative vehicle credit), Alternative motor vehicle credit (Form 8910). Freetax , Car and Truck Expenses 8911 (alternative fuel refueling property credit), Alternative fuel vehicle refueling property credit (Form 8911). Freetax 8933 (carbon dioxide sequestration credit), Carbon dioxide sequestration credit (Form 8933). Freetax 8936 (qualified plug-in electric drive motor vehicle), Qualified plug-in electric drive motor vehicle credit (Form 8936). Freetax 8941 (small employer health insurance premiums), Credit for small employer health insurance premiums (Form 8941). Freetax 982 (discharge of indebtedness), Exclusions Schedule C (sole proprietor), How Do I File? Schedule C-EZ (sole proprietor), How Do I File? Schedule SE (self-employment tax), Who must pay self-employment tax. Freetax SS-4 (application for EIN), Employer identification number (EIN). Freetax SS-5 (application for SSN), Social security number (SSN). Freetax W-2 (report wages), Form W-2. Freetax W-4 (employee withholding), Employee. Freetax W-7 (application for ITIN), Individual taxpayer identification number (ITIN). Freetax W-9 (request for TIN), Other payee. Freetax Fringe benefits, Fringe benefits. Freetax Fuel taxes, Fuel taxes. Freetax G Gains and losses, Gains and losses. Freetax General business credits, General Business Credits, Business Credits Gross profit Accuracy, Testing Gross Profit Accuracy Additions to, Additions to Gross Profit Guidelines for selected occupations, Guidelines for Selected Occupations (see also Occupations, selected) H Health insurance, deduction for self-employed, Self-employed health insurance deduction. Freetax Home, business use of, Business Use of Your Home Hotels, boarding houses, and apartments, Hotels, boarding houses, and apartments. Freetax Husband and wife business, Business owned and operated by spouses. Freetax I Identification numbers, Identification Numbers Income, Items That Are Not Income (see also Not income) Accounting for your, Accounting for Your Income Barter, Bartering for Property or Services Business, Business Income Damages, Damages. Freetax Gains and losses, Gains and losses. Freetax Kickbacks, Kickbacks. Freetax Kinds of income, Kinds of Income Lost income payments, Lost income payments. Freetax Other, Other Income Paid to a third party, Income paid to a third party. Freetax Personal property rent, Personal Property Rents Promissory notes, Promissory notes. Freetax Recapture of depreciation, Recapture of depreciation. Freetax Recovery of items previously deducted, Recovery of items previously deducted. Freetax Rental, Real Estate Rents, Personal Property Rents Restricted property, Restricted property. Freetax Income tax About, Income Tax Deduction for, Income taxes. Freetax How to pay, How Do I Pay Income Tax? Underpayment penalty, Penalty for underpayment of tax. Freetax Income tax return, who must file, Do I Have To File an Income Tax Return? Independent contractor, Independent contractor. Freetax , Employment Taxes, Sole proprietor or independent contractor. Freetax Individual taxpayer identification number (ITIN), Individual taxpayer identification number (ITIN). Freetax Information returns, Information Returns Information, How to get more, How To Get More Information Innocent spouse relief, Innocent spouse relief. Freetax Installment sales, Installment sales. Freetax Insurance Expense, Insurance Nondeductible premiums, Nondeductible premiums. Freetax Prepayment, Prepayment. Freetax Proceeds, Insurance proceeds. Freetax Self-employed health, Self-employed health insurance deduction. Freetax Insurance agent Former, Insurance agent, former. Freetax Retired, Insurance agent, retired. Freetax Interest Expenses, Interest Income, Interest and Dividend Income Inventories, Inventories Investment credit, Investment credit (Form 3468). Freetax K Kickbacks, Kickbacks. Freetax , Expenses You Cannot Deduct L Lease bonus, Lease bonus. Freetax Lease cancellation payments, Lease cancellation payments. Freetax Legal fees, Legal and Professional Fees Like-kind exchanges, Like-kind exchanges. Freetax , Exchange of like-kind property. Freetax Limited liability company, Limited liability company (LLC). Freetax Listed property, Listed property. Freetax Lobbying expense, Expenses You Cannot Deduct Local transportation expenses, Local transportation expenses. Freetax Lodging, Meals and lodging. Freetax Long-term capital gain or loss, Is My Capital Gain or Loss Short Term or Long Term? Lost income payments, Lost income payments. Freetax Low sulfur diesel fuel production credit, Low sulfur diesel fuel production credit (Form 8896). Freetax Low-income housing credit, Low-income housing credit (Form 8586). Freetax M Meals, Meals and lodging. Freetax (see Travel expenses) Methods for figuring net earnings, Methods for Figuring Net Earnings Mileage rate for vehicles, Standard mileage rate. Freetax Motor vehicle, alternative credit, Alternative motor vehicle credit (Form 8910). Freetax N Net operating losses, Net Operating Losses (NOLs) Net profit or loss, Introduction New markets credit, New markets credit (Form 8874). Freetax Newspaper carrier or distributor, Newspaper carrier or distributor. Freetax Newspaper or magazine vendor, Newspaper or magazine vendor. Freetax Nonbusiness bad debt, Nonbusiness bad debts. Freetax Nonconventional source fuel credit, Nonconventional source fuel credit (Form 8907). Freetax Nondeductible insurance premiums, Nondeductible premiums. Freetax Nonemployee compensation, Introduction Nontaxable exchanges, Nontaxable exchanges. Freetax Not income Appreciation, Appreciation. Freetax Consignments, Consignments. Freetax Constructions allowances, Construction allowances. Freetax Exchange of like-kind property, Exchange of like-kind property. Freetax Leasehold improvements, Leasehold improvements. Freetax Loans, Loans. Freetax Sales tax, Sales tax. Freetax Not-for-profit activities, Not-for-Profit Activities Notary public, Notary public. Freetax , Notary public. Freetax O Occupations, selected Administrator, Executor or administrator. Freetax Direct seller, Direct seller. Freetax , Real estate agent or direct seller. Freetax Executor, Executor or administrator. Freetax Fishing crew member, Fishing crew member. Freetax Insurance agent, former, Insurance agent, former. Freetax Insurance agent, retired, Insurance agent, retired. Freetax Newspaper carrier or distributor, Newspaper carrier or distributor. Freetax Newspaper or magazine vendor, Newspaper or magazine vendor. Freetax Notary public, Notary public. Freetax Public official, Public official. Freetax Real estate agent, Real estate agent or direct seller. Freetax Securities dealer, Securities dealer. Freetax Securities trader, Securities trader. Freetax Office in the home, Office in the home. Freetax (see also Business use of your home) Optional methods, using both, Using Both Optional Methods Ordinary gain or loss, Is My Gain or Loss Ordinary or Capital? Orphan drug credit, Orphan drug credit (Form 8820). Freetax P Parking fees, Parking fees and tolls. Freetax Partners, husband and wife, Business owned and operated by spouses. Freetax Pay, kinds of, Kinds of pay. Freetax Paying Business taxes, Filing and Paying Business Taxes Income tax, How Do I Pay Income Tax? Payments to third parties, Payments to third parties. Freetax Penalties and fines, Expenses You Cannot Deduct Penalty Failure to file Form 8300, Penalties. Freetax Failure to file information returns, Penalties. Freetax Failure to furnish correct payee statements, Penalties. Freetax Underpayment of tax, Penalty for underpayment of tax. Freetax Waiver of, Waiver of penalties. Freetax Pension plans, Pension Plans Personal property tax, Personal property tax. Freetax Prepaid expense Extends useful life, Prepayment. Freetax Rent, Rent paid in advance. Freetax Professional fees, Legal and Professional Fees Promissory notes, Promissory notes. Freetax Public official, Public official. Freetax Punitive damages, Punitive damages. Freetax Q Qualified plug-in electric drive motor vehicle credit, Qualified plug-in electric drive motor vehicle credit (Form 8936). Freetax Qualified real property business debt, Qualified real property business debt. Freetax R Real estate Agent, Real estate agent or direct seller. Freetax Dealer, Real estate dealer. Freetax Rent, Real Estate Rents Taxes, Real estate taxes. Freetax Recovery of items previously deducted, Recovery of items previously deducted. Freetax Refund Inquiries, Refund inquiries. Freetax Offsets against debts, Offset against debts. Freetax Related persons Unreasonable rent, Unreasonable rent. Freetax Renewable electricity, refined coal, and Indian coal production credit, Renewable electricity, refined coal, and Indian coal production credit (Form 8835). Freetax Rent expense, Rent Expense Rental income, Real Estate Rents Repayment of income, Repayment of income. Freetax Reportable transaction disclosure statement, Reminders Reporting self-employment tax, Reporting Self-Employment Tax Restricted property, Restricted property. Freetax Retirement plans (see Pension plans) S Salaries, Employees' Pay Sale of a business, Sale of a business. Freetax Sale of property, What Is a Disposition of Property? (see also Disposition of property) Sales of assets, Introduction Sales tax, Sales tax. Freetax Schedule C, How Do I File? Schedule C-EZ, How Do I File? Schedule SE (Form 1040), Who must pay self-employment tax. Freetax Schedule SE, filing requirement, Reporting Self-Employment Tax SE tax About, Self-Employment (SE) Tax Aliens, Aliens. Freetax Child employed by parent, Child employed by parent. Freetax Church employee, Church employee. Freetax Community property income, Community Property Income Deduction for, Self-employment tax. Freetax Earning credits, Earning credits in 2013 and 2014. Freetax Effects of using an optional method, Effects of using an optional method. Freetax Farm optional method, Farm Optional Method Fiscal year filer, Fiscal Year Filer Fishing crew member, Fishing crew member. Freetax Gain or loss, Gain or Loss Government employee, State or local government employee. Freetax , Foreign government or international organization employee. Freetax Joint return, Joint return. Freetax Lost income payments, Lost Income Payments Maximum earnings For 2011, What's New for 2013, Maximum earnings subject to SE tax. Freetax Subject to, Maximum earnings subject to self-employment tax. Freetax Methods for figuring net earnings, Methods for Figuring Net Earnings More than one business, More Than One Business, More than one business. Freetax Nonfarm optional method, Nonfarm Optional Method Notary public, Notary public. Freetax Optional methods Farm, Farm Optional Method Nonfarm, Nonfarm Optional Method Rate, SE tax rate. Freetax Regular method, Regular Method Residing abroad, U. Freetax S. Freetax citizen or resident alien residing abroad. Freetax Special rules and exceptions, Special Rules and Exceptions Tax rate, SE tax rate. Freetax Time limit for posting income, The Social Security Administration (SSA) time limit for posting self-employment income. Freetax Who must pay, Who Must Pay SE Tax? Why use an optional method, Why use an optional method? Section 179 Deduction, Section 179 deduction. Freetax Property, Section 179 property. Freetax Securities Dealer, Securities dealer. Freetax Trader, Securities trader. Freetax Self-employed health insurance deduction, Self-employed health insurance deduction. Freetax Self-employment tax (see SE tax) Settlement payments, Settlement payments. Freetax Short-term capital gain or loss, Is My Capital Gain or Loss Short Term or Long Term? Signature, electronic, Electronic signatures. Freetax Small Business Administration, Small Business Administration Small employer health insurance premiums credit, Credit for small employer health insurance premiums (Form 8941). Freetax Social security coverage, Social security coverage. Freetax Social security number (SSN), Social security number (SSN). Freetax Sole proprietor, Sole proprietor. Freetax , Sole proprietor or independent contractor. Freetax Sport utility vehicle, Section 179 deduction. Freetax Standard mileage rate, Standard mileage rate. Freetax For 2011, What's New for 2013 Statutory employee, Statutory employee. Freetax Suggestions for publication, Comments and suggestions. Freetax SUV, Section 179 deduction. Freetax T Tax home, Local transportation expenses. Freetax , Travel expenses. Freetax Tax preparation fees, Tax preparation fees. Freetax Tax refund Claim for, Refunds. Freetax Offset against debts, Offset against debts. Freetax Tax return How to file, How Do I File? Who must file, Do I Have To File an Income Tax Return? Tax year, Accounting Periods Calendar, Calendar tax year. Freetax Change in, Change in tax year. Freetax Fiscal, Fiscal tax year. Freetax Taxes Deduction for, Taxes Employment, Employment Taxes, Employment taxes. Freetax Excise, Excise Taxes, Excise taxes. Freetax Fuel, Fuel taxes. Freetax Income, Income Tax, Income taxes. Freetax Paid on certain employee tips, Credit for employer social security and Medicare taxes paid on certain employee tips (Form 8846). Freetax Personal property, Personal property tax. Freetax Real estate, Real estate taxes. Freetax Sales, Sales tax. Freetax Self-employment, Self-Employment (SE) Tax, Self-employment tax. Freetax Taxpayer rights, Declaration of Taxpayer Rights Third parties, Payments to, Payments to third parties. Freetax Tolls, Parking fees and tolls. Freetax Trade discount, Trade discounts. Freetax , Trade discounts. Freetax Trade or business, Trade or business. Freetax Trailer park owner, Trailer park owner. Freetax Transportation expenses, Local transportation expenses. Freetax Travel expenses, Travel expenses. Freetax U Underpayment of tax penalty, Penalty for underpayment of tax. Freetax Uniform capitalization rules, Uniform Capitalization Rules W Wages, Employees' Pay Work opportunity credit, Work opportunity credit (Form 5884). Freetax Prev  Up     Home   More Online Publications