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Current Year Tax Map
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
Accrual method:
Income - general rule, Income—General Rule
Income - special rules, Income—Special Rules
Of accounting, Accrual Method
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.
Automobile, See: Car expenses
C
Carbon dioxide sequestration credit, Carbon dioxide sequestration credit (Form 8933).
Cash method:
Claim for refund, Refunds.
Collection of tax, Collections.
Combination method of accounting, Combination Method
Comments on publication, Comments and suggestions.
Credit:
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 plug-in electric drive motor vehicle, Qualified plug-in electric drive motor vehicle credit (Form 8936).
D
Debt:
Canceled, Canceled Debt
Qualified real property business, Qualified real property business debt.
Refund offset against, Offset against debts.
Depreciation:
Deduction, Depreciation
Depreciation, recapture, Recapture of depreciation.
Disabled access credit, Disabled access credit (Form 8826).
Disposition of property:
Business property, (Introduction)
Nontaxable exchange, Nontaxable exchanges.
Distilled spirits credit, Distilled spirits credit (Form 8906).
Due date of return, When Is My Tax Return Due?
F
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).
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).
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).
8906 (distilled spirits credit), Distilled spirits credit (Form 8906).
8907 (nonconventional fuel credit), Nonconventional source fuel credit (Form 8907).
8911 (alternative fuel refueling property credit), Alternative fuel vehicle refueling property credit (Form 8911).
8931 (agricultural chemicals security), Agricultural chemicals security credit (Form 8931).
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.
M
Meals, See: Travel expenses
Mileage rate for vehicles, Standard mileage rate.
More information, See: Tax help
Motor vehicle, alternative credit, Alternative motor vehicle credit (Form 8910).
P
Partners, husband and wife, Husband and wife business.
Pay, kinds of, Kinds of pay.
Paying:
Penalty:
Failure to file Form 8300, Penalties.
Failure to file information returns, Penalties.
Failure to furnish correct payee statements, Penalties.
Prepaid expense:
Extends useful life, Prepayment.
Professional fees, Legal and Professional Fees
R
Refund:
Offsets against debts, Offset against debts.
Related persons:
Renewable electricity, refined coal, and Indian coal production credit, Renewable electricity, refined coal, and Indian coal production credit (Form 8835).
Rental income, Real Estate Rents
Reportable transaction disclosure statement, Reportable transactions.
Retirement plans, See: Pension plans
S
Salaries, Employees' Pay
Sales of assets, (Introduction)
Schedule SE (Form 1040), Who must pay self-employment tax.
Schedule SE, filing requirement, Reporting Self-Employment Tax
Section 179:
Securities:
Self-employment tax, See: SE tax
Signature, electronic, Electronic signatures.
Small employer health insurance premiums credit, Credit for small employer health insurance premiums (Form 8941).
Suggestions for publication, Comments and suggestions.
W
Work opportunity credit, Work opportunity credit (Form 5884).
TOC