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Index of Publication 334 - Tax Guide for Small Business (For Individuals Who Use Schedule C or C-EZ)TOC
A
Accounting method:
Automatic procedures, Automatic change procedures.
Combination, Combination Method
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.
Agricultural chemicals security credit, Agricultural chemicals security credit (Form 8931).
Alcohol and cellulosic biofuel fuels credit, Alcohol and cellulosic biofuel fuels credit (Form 6478).
Alternative fuel vehicle refueling property credit, Alternative fuel vehicle refueling property credit (Form 8911).
Alternative motor vehicle credit, Alternative motor vehicle credit (Form 8910).
Appeal rights, Appeals.
Appreciation, Appreciation.
Automobile, See: Car expenses
B
Bad debts, Bad Debts
Basis of property, Basis.
Biodiesel and renewable diesel fuels credit, Biodiesel and renewable diesel fuels credit (Form 8864).
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.
Carbon dioxide sequestration credit, Carbon dioxide sequestration credit (Form 8933).
Cash method:
Expenses, Expenses
Income, Income
Changing accounting method, Changing accounting method.
Charitable contributions, Charitable contributions.
Child employed by parent, Child employed by parent.
Claim for refund, Refunds.
Collection of tax, Collections.
Combination method of accounting, Combination Method
Comments on publication, Comments and suggestions.
Condemned property, Condemned property.
Consignments, Consignments.
Construction allowances, Construction allowances.
Credit:
Advanced lean burn technology motor vehicle, Advanced lean burn technology motor vehicle...
Alcohol and cellulosic biofuel fuels, Alcohol and cellulosic biofuel fuels credit (Form 6478).
Alternative fuel vehicle refueling property, Alternative fuel vehicle refueling property credit (Form 8911).
Qualified alternative fuel motor vehicle, Qualified alternative fuel motor vehicle...
Qualified fuel cell motor vehicle, Qualified fuel cell motor vehicle credit.
Qualified hybrid motor vehicle, Qualified hybrid motor vehicle credit.
Qualified railroad track maintenance, Qualified railroad track maintenance credit (Form 8900).
D
Damages, Damages.
Debt:
Canceled, Canceled Debt
Qualified real property business, Qualified real property business debt.
Refund offset against, Offset against debts.
Definitions:
Accounting methods, Accounting Methods
Accounting periods, Accounting Periods
Basis, Basis.
Calendar tax year, Calendar tax year.
Disposition of property, What Is a Disposition of Property?
Entertainment expenses, Entertainment expenses.
Fair market value, Fair market value.
Fiscal tax year, Fiscal tax year.
Fringe benefit, Fringe benefits.
Local transportation expenses, Local transportation expenses.
Net operating loss, Net Operating Losses (NOLs)
Nonbusiness bad debt, Nonbusiness bad debts.
Principal place of business, Principal place of business.
Qualified long-term real property, Qualified long-term real property.
Qualified real property business debt, Cancellation of qualified real property business debt.
Restricted property, Other Income
Retail space, Retail space.
Self-employment (SE) tax, Self-Employment (SE) Tax
Sole proprietor, Sole proprietor.
Depreciation:
Deduction, Depreciation
Listed property, Listed property.
Depreciation, recapture, Recapture of depreciation.
Disabled access credit, Disabled access credit (Form 8826).
Disposition of property:
Business property, (Introduction)
Nontaxable exchange, Nontaxable exchanges.
Sale of a business, Sale of a business.
Distilled spirits credit, Distilled spirits credit (Form 8906).
Donation of inventory, Donation of inventory.
Due date of return, When Is My Tax Return Due?
E
Economic injury, Economic injury.
EFTPS, EFTPS
Employee, Employee.
Employees' pay, Employees' Pay
Employer identification number (EIN), Employer identification number (EIN).
Employment taxes:
Deduction for, Employment taxes.
Energy efficient appliance credit, Energy efficient appliance credit (Form 8909).
Energy efficient home credit, Energy efficient home credit (Form 8908).
Entertainment expenses, See: Travel expenses
Escrow, payments placed in, Payment placed in escrow.
Examinations (audits), Examinations (audits).
Excise taxes:
Deduction for, Excise taxes.
F
Fair market value, Fair market value.
Filing business taxes, Filing and Paying Business Taxes
Form:
1040 (tax return), How Do I File?
1040-ES (estimated tax), How Do I Pay Income Tax?
1040-V (voucher), Balance due.
1128 (change tax year), Change in tax year.
2210 (underpayment of estimated tax), Penalty for underpayment of tax.
2290 (excise tax for heavy trucks), Form 2290.
3115 (change accounting method), Once you have set up your accounting method,...
3468 (investment credit), Investment credit (Form 3468).
3800 (general business credit), Form (and Instructions)
4562 (depreciation), Form 4562.
4868 (extension), When Is My Tax Return Due?
5884 (work opportunity credit), Work opportunity credit (Form 5884).
5884-B (new hire retention), New hire retention credit (Form 5884-B).
6251 (alternative minimum tax), Form (and Instructions)
6478 (alcohol and cellulosic biofuel fuels), Alcohol and cellulosic biofuel fuels credit (Form 6478).
720 (excise tax return), Form 720.
8300 (cash payments over $10,000), Form 8300.
8586 (low-income housing), Low-income housing credit (Form 8586).
8820 (orphan drug credit), Orphan drug credit (Form 8820).
8826 (disabled access credit), Disabled access credit (Form 8826).
8845 (Indian employment), Indian employment credit (Form 8845).
8864 (biodiesel/renewable diesel credit), Biodiesel and renewable diesel fuels credit (Form 8864).
8874 (new markets credit), New markets credit (Form 8874).
8886 (transaction statement), Reportable transactions.
8896 (low sulfur diesel fuel production credit), Low sulfur diesel fuel production credit (Form 8896).
8900 (railroad track maintenance credit), Qualified railroad track maintenance credit (Form 8900).
8906 (distilled spirits credit), Distilled spirits credit (Form 8906).
8907 (nonconventional fuel credit), Nonconventional source fuel credit (Form 8907).
8908 (energy efficient home credit), Energy efficient home credit (Form 8908).
8911 (alternative fuel refueling property credit), Alternative fuel vehicle refueling property credit (Form 8911).
8923 (mine rescue team training), Mine rescue team training credit (Form 8923).
8931 (agricultural chemicals security), Agricultural chemicals security credit (Form 8931).
8932 (employer differential wage payments), Credit for employer differential wage payments (Form 8932).
8933 (carbon dioxide sequestration credit), Carbon dioxide sequestration credit (Form 8933).
8936 (qualified plug-in electric drive motor vehicle), Qualified plug-in electric drive motor vehicle credit (Form 8936).
8941 (small employer health insurance premiums), Credit for small employer health insurance premiums (Form 8941).
982 (discharge of indebtedness), Do not include canceled debt in income in...
Schedule C (sole proprietor), File your income tax return on Form 1040...
Schedule C-EZ (sole proprietor), File your income tax return on Form 1040...
Schedule SE (self-employment tax), Who must pay self-employment tax.
SS-4 (application for EIN), Employer identification number (EIN).
W-2 (report wages), Form W-2.
W-4 (employee withholding), Employee.
W-9 (request for TIN), Other payee.
Fringe benefits, Fringe benefits.
Fuel taxes, Fuel taxes.
G
Gains and losses, Gains and losses.
General business credits, General Business Credits, Business Credits
Gross profit:
Guidelines for selected occupations, Guidelines for Selected Occupations
H
Health insurance, deduction for self-employed, Self-employed health insurance deduction.
Home, business use of, Business Use of Your Home
Hotels, boarding houses, and apartments, Hotels, boarding houses, and apartments.
Husband and wife business, Husband and wife business.
I
Identification numbers, Identification Numbers
Income, Items That Are Not Income
Accounting for your, Accounting for Your Income
Damages, Damages.
Gains and losses, Gains and losses.
Kickbacks, Kickbacks.
Kinds of income, Kinds of Income
Lost income payments, Lost income payments.
Paid to a third party, Income paid to a third party.
Personal property rent, Personal Property Rents
Promissory notes, Promissory notes.
Recapture of depreciation, Recapture of depreciation.
Recovery of items previously deducted, Recovery of items previously deducted.
Restricted property, Restricted property.
See also: Not income
Income tax:
About, Income Tax
Deduction for, Income taxes.
Underpayment penalty, Penalty for underpayment of tax.
Income tax return, who must file, Do I Have To File an Income Tax Return?
Indian employment credit, Indian employment credit (Form 8845).
Individual taxpayer identification number (ITIN), Individual taxpayer identification number (ITIN).
Information returns, Information Returns
Information, How to get more, How To Get More Information
Innocent spouse relief, Innocent spouse relief.
Installment sales, Installment sales.
Insurance:
Expense, Insurance
Nondeductible premiums, Nondeductible premiums.
Prepayment, Prepayment.
Insurance agent:
Interest:
Expenses, Interest
Inventories, Inventories
L
Lease bonus, Lease bonus.
Lease cancellation payments, Lease cancellation payments.
Limited liability company, Limited liability company (LLC).
Listed property, Listed property.
Lobbying expense, Lobbying expenses.
Local transportation expenses, Local transportation expenses.
Lost income payments, Lost income payments.
Low sulfur diesel fuel production credit, Low sulfur diesel fuel production credit (Form 8896).
Low-income housing credit, Low-income housing credit (Form 8586).
M
Meals, See: Travel expenses
Methods for figuring net earnings, Methods for Figuring Net Earnings
Mileage rate for vehicles, Standard mileage rate.
Mine rescue team training credit, Mine rescue team training credit (Form 8923).
More information, See: Tax help
Motor vehicle, alternative credit, Alternative motor vehicle credit (Form 8910).
N
Net operating losses, Net Operating Losses (NOLs)
New hire retention credit, New hire retention credit (Form 5884-B).
Newspaper carrier or distributor, Newspaper carrier or distributor.
Newspaper or magazine vendor, Newspaper or magazine vendor.
Nonbusiness bad debt, Nonbusiness bad debts.
Nonconventional source fuel credit, Nonconventional source fuel credit (Form 8907).
Nondeductible insurance premiums, Nondeductible premiums.
Nontaxable exchanges, Nontaxable exchanges.
Not income:
Appreciation, Appreciation.
Consignments, Consignments.
Constructions allowances, Construction allowances.
Exchange of like-kind property, Exchange of like-kind property.
Leasehold improvements, Leasehold improvements.
Loans, Loans.
Sales tax, Sales tax.
Not-for-profit activities, Not-for-Profit Activities
O
Occupations, selected:
Fishing crew member, Fishing crew member.
Insurance agent, former, Insurance agent, former.
Insurance agent, retired, Insurance agent, retired.
Newspaper carrier or distributor, Newspaper carrier or distributor.
Newspaper or magazine vendor, Newspaper or magazine vendor.
Notary public, Notary public.
Public official, Public official.
Securities dealer, Securities dealer.
Securities trader, Securities trader.
Office in the home, Office in the home.
Optional methods, using both, Using Both Optional Methods
P
Partners, husband and wife, Husband and wife business.
Pay, kinds of, Kinds of pay.
Paying:
Payments to third parties, Payments to third parties.
Penalty:
Failure to file Form 8300, Penalties.
Failure to file information returns, Penalties.
Failure to furnish correct payee statements, Penalties.
Pension plans, Pension Plans
Personal property tax, Personal property tax.
Prepaid expense:
Extends useful life, Prepayment.
Professional fees, Legal and Professional Fees
Promissory notes, Promissory notes.
Public official, Public official.
Punitive damages, Punitive damages.
Q
Qualified plug-in electric drive motor vehicle credit, Qualified plug-in electric drive motor vehicle credit (Form 8936).
Qualified railroad track maintenance credit, Qualified railroad track maintenance credit (Form 8900).
Qualified real property business debt, Qualified real property business debt.
R
Recovery of items previously deducted, Recovery of items previously deducted.
Refund:
Offsets against debts, Offset against debts.
Related persons:
Unreasonable rent, Unreasonable rent.
Renewable electricity, refined coal, and Indian coal production credit, Renewable electricity, refined coal, and Indian coal production credit (Form 8835).
Rent expense, Rent Expense
Rental income, Real Estate Rents
Repayment of income, Repayment of income.
Reportable transaction disclosure statement, Reportable transactions.
Reporting self-employment tax, Reporting Self-Employment Tax
Restricted property, Restricted property.
Retirement plans, See: Pension plans
S
Salaries, Employees' Pay
Sale of a business, Sale of a business.
Sales of assets, (Introduction)
Sales tax, Sales tax.
Schedule SE (Form 1040), Who must pay self-employment tax.
Schedule SE, filing requirement, Reporting Self-Employment Tax
SE tax:
Aliens, Aliens.
Child employed by parent, Child employed by parent.
Church employee, Church employee.
Community property income, Community Property Income
Deduction for, Self-employment tax.
Effects of using an optional method, Effects of using an optional method.
Farm optional method, Farm Optional Method
Fiscal year filer, Fiscal Year Filer
Fishing crew member, Fishing crew member.
Gain or loss, Gain or Loss
Joint return, Joint return.
Lost income payments, Lost Income Payments
Methods for figuring net earnings, Methods for Figuring Net Earnings
Nonfarm optional method, Nonfarm Optional Method
Notary public, Notary public.
Optional methods:
Regular method, Regular Method
Special rules and exceptions, Special Rules and Exceptions
Tax rate, SE tax rate.
Who must pay, Who Must Pay SE Tax?
Why use an optional method, Why use an optional method?
Section 179:
Securities:
Self-employed health insurance deduction, Self-employed health insurance deduction.
Self-employment tax, See: SE tax
Settlement payments, Settlement payments.
Signature, electronic, Electronic signatures.
Small Business Administration, Small Business Administration
Small employer health insurance premiums credit, Credit for small employer health insurance premiums (Form 8941).
Social security coverage, Social security coverage.
Social security number (SSN), Social security number (SSN).
Standard mileage rate, Standard mileage rate.
Suggestions for publication, Comments and suggestions.
T
Tax preparation fees, Tax preparation fees.
Tax refund:
Claim for, Refunds.
Offset against debts, Offset against debts.
Tax return:
How to file, How Do I File?
Tax year:
Taxpayer Advocate, Taxpayer Advocate Service.
Third parties, Payments to, Payments to third parties.
Trade or business, Trade or business.
Trailer park owner, Trailer park owner.
Transportation expenses, Local transportation expenses.
Travel expenses, Travel expenses.
U
Underpayment of tax penalty, Penalty for underpayment of tax.
Uniform capitalization rules, Uniform Capitalization Rules
W
Work opportunity credit, Work opportunity credit (Form 5884).
TOC