Section #s
A tax-favored savings account for educational expenses
What is Section 529?
Filing status that may only deduct up to $1500 in capital loss carryover each year
What is Married Filing Separately?
Business entity that files on a Schedule C
What is a sole proprietorship?
Most individual taxpayers use this method to calculate their tax
What are the tax tables?
If you need to know how much you can contribute to an IRA, you'll likely use this Publication.
What is Publication 590-A, Contributions to IRAs
Form of accelerated depreciation that cannot be used to generate a business loss
What is Section 179?
What are charitable contributions/donations?
Income from pass-through entities is reported on an individual's return on this schedule
What is Schedule E?
Worksheet that must be used to calculate tax for an individual whose taxable income exceeds $100,000
What is the Tax Computation Worksheet?
You can find instructions for miscellaneous Schedule A deductions on this publication
What is Publication 529, Miscellaneous Deductions
Exclusion of gain on the sale of an individual's primary residence
What is Section 121?
Deduction allowed if a taxpayer under certain income thresholds has a loss in a passive activity in which they actively participate in
What is the Special Allowance?
A married couple filing jointly may elect to be treated as this kind of entity if their business is not registered as an LLC
What is a Qualified Joint Venture?
Taxpayers with certain tax-favored investment income such as long-term capital gains may calculate their tax using this worksheet
What is the Qualified Dividends and Capital Gains Tax Worksheet?
You may need this Publication if you have questions about Form 1116
What is Publication 514, Foreign Tax Credit for Individuals
A 20% deduction on qualified business income
What is Section 199A?
The Foreign Tax Credit may be carried forward for up to this many years
What is 10 years?
Entity that pays a flat rate of 21% on its net business income
What is a C corporation?
Form 8615 calculates tax for certain dependents with unearned income, commonly referred to as this
What is the Kiddie Tax?
If you receive a 1095-A and need Form 8962, this Publication can help you.
What is Publication 974, Premium Tax Credit (PTC)
Form of accelerated depreciation often referred to as bonus or special depreciation
What is Section 168(k)?
Of the two home energy credits, this one may NOT be carried forward to future years
What is the Energy Efficient Home Improvement Credit?
Along with a final 1040, the executor of an estate may be required to file these two tax returns under certain conditions
What are Forms 1041 and 706?
The Schedule D Tax Worksheet is used when a taxpayer has gain on the sale of one of these two investments
What are collectibles and Section 1250 property with unrecaptured depreciation?
Which Publication contains the instructions for reconfiguring your deductible home mortgage interest if your principal payment is more than $750K?
What is Publication 936, Home Mortgage Interest Deduction