I am struggling for the best way to present tax rules as clear as possible about one week. Finally, I divide the tax issues into 3 categories: Gross income & Adjustments, itemized deductions, tax credits. OK, I am going to list out detailed items for each categories and try to go through each of them in the future.
Salaries and wages
Employee Compensation
Miscellaneous Compensation
Advance commissions and other earnings
Allowances and reimbursements
Back pay awards
Bonuses and awards
Differential wage payments
Government cost-of-living allowances
Nonqualified deferred compensation plans
Note received for services
Severance pay
Sick pay
Social security and Medicare taxes paid by employer
Stock appreciation rights
Fringe Benefits
General
Accident or Health Plan
Long-term care coverage
Health Savings Accounts (HSAs)
Medical Savings Accounts (MSAs)
Archer MSAs
Medicare Advantage MSAs
Flexible Spending Arrangements (FSAs)
Health Reimbursement Arrangements (HRAs)
Adoption Assistance
Athletic Facilities
De Minimis (Minimal) Benefits
Employee Discount
Financial Counseling Fees
Educational Assistance
Group-Term Life Insurance
Retirement Planning Services
Meals and Lodging
Moving Expense Reimbursement
No-Additional-Cost Services
Transportation
Retirement Plan Contributions
Stock Options
Restricted Property
Special Rules for Certain Employees
Clergy
Member of Religious Orders
Foreign Employer
Military
Volunteers
Sickness and Injury Benefits
Disability Pensions
Long-Term Care Insurance Contracts
Workers' Compensation
Other Sickness and Injury Benefits
Foreign Income
Tips
General
Allocated Tips
Interest Income
General
Taxable Interest
U.S. Savings Bonds
Education Savings Bond Program
U.S. Treasury Bills, Notes and Bonds
Bonds sold between interest dates
State or local government Obligations
Original Issue Discount (OID)
Dividends and other Distributions
General
Ordinary Dividends
Capital gain distributions
Nondividend distributions
Other distributions you may receive from a corporation or a mutual fund
Rental Income and Expenses
General
Rent Income
Rent Expense
Renting part of Property
Property Changed to Rental Use
Not Rented for Profit
Personal Use of dwelling unit (including vacation home)
Depreciation
Limits on rental losses
Retirement Plans, Pensions and annuities
General
Taxation of Periodic Payments
Taxation of Nonperiodic Payment
Rollovers
Special Additional Taxes
Tax on Early Distributions
Tax on Excess Accumulation
Other Income
Bartering
Canceled debts
Sales parties at which you are the host or hostess
Life insurance proceeds
Partnership income
S Corporation income
Recoveries (including state income tax refunds)
Rents from personal property
Repayments
Royalties
Unemployment benefits
Welfare and other public assistance benefits
PSQ
Source: http://www.irs.gov
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