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Tax Relief

• See Gulf Oil Spill for information on claims and tax relief.
• Tax Relief in Disaster Situations ..IRS
• State Sales Tax Treatment: Red Cross Client Assistance Cards
• Relief for Victims of Terrorism ..IRS
• IRS Relief for Affected Taxpayers of Terrorists Attack ..IRS Pub 3920
• Also See Tax Amnesty Programs

Gross Income

• Gross Income by Category ..WorldWideWeb Tax
• Definition of Gross Income ..IRC Sec. 61
• Items Specifically Included In Gross Income ..Internal Revenue Code
• Items Specifically Excluded From Gross Income ..Internal Revenue Code
• Gross Income Exclusions for Non-Resident Aliens ..IRS
• Taxable & Nontaxable Income ..IRS Pub 525
• Miscellaneous Income ..IRS Fact Sheet 2007-26


• See Page 21 Form 1040 for Line Item Instructions

Constructive Receipt

• Treas. Reg. 1-451-2: Constructive Receipt of Income
• Barriers to the Constructive Receipt Doctrine
• Constructive Receipt: Payment by Check ..IRS Info Letter 2006-0005
• Constructive Receipt: Lost Check ..Allbusiness.com
• Constructive Receipt: Substantial Restrictions Limitation ..Allbusiness.com
• Constructive Receipt: NonQualified Deferred Compensation Plans ..Deferral.com

Adjusted Gross Income

• What is AGI and Why It is Important
• Definition of Adjusted Gross Income ..IRC Sec. 62


• See Page 29 Form 1040 for Line Item Instructions

Tax Benefits for Adoption

• Adoption Credit ..IRS Tax Topic 607
• Tax Benefits for Adoption ..CompleteTax.com
• Adoption Tax Credit ..Bankrate.com
• IRS Form 8839 - Qualified Adoption Expenses
• IRS Form 8839 Instructions

Alternative Minimum Tax

• Tax Guide to the AMT ..Fairmark Press
• IRS AMT Assistant
• Present Law & Background Relating To The Individual AMT ..JCT: June '07
• Qualified Dividends Must Be Included In AMT ..129 TC 18
• Alternative Minimum Tax for Individuals ..CRS Report
• AMT & Muni Bonds ..investinginbonds.com
• IRS Form 6251: AMT for Individuals
• IRS Form 6251: Instructions
• Who Pays the Individual AMT? ..Treasury Office of Tax Analysis

Tax Amnesty

• State Tax Amnesty Programs 2010 ..About.com
• State Tax Amnesty Programs (1982 to Present) ..Fed. of Tax Admin.
• New Mexico (All State Taxes): Until 9/30/10 ..NM Tax & Rev
• Amnesty & Voluntary Disclosure Programs by State ..State Tax Central
• Analysis of Tax Amnesty Programs (1998) ..JCT

Taxation of the Military

• IRS Tax Information for Members of the U.S. Armed Forces
• Armed Force's Tax Guide ..IRS Pub 3
• Employer Differential Pay Only Subject To Withholding: Active Military ..IRS RR 2009-11
• Heroes Earnings Assistance and Relief Tax Act of 2008 (HEART Act) (PL 110-245)
  [ Text ] [ JCT Explanation ]
• HEART Act Guidance ..IRS Notice 2010-15
• Military Family Tax Relief Act of 2003 (PL 108-121)
  [ Text] [ My Summary ] [ IRS Examples ]
• Servicemembers Civil Relief Act (PL 108-189)
  [ Text] [ My Summary ] [ CRS Summary ]
• IRS Qs & As on Combat Zone Tax Provisions
• EITC Information for Members of the Military ..IRS
• State Income Tax Guide for Military Members ..About.com
• Select Tax & Social Security Issues Relating To Military, Volunteer Firefighters, Peace Corps Volunteers & Americorps Volunteers ..JCT 10/07
• Tax Guide for Citizens & Resident Aliens Abroad ..IRS Pub 54
• Active-Duty Reservists Get Relief on Retirement Plan Payments ..IRS
• Qualified Reservist Distributions (QRD) From FSAs ..IRS Notice 2008-82
• Dept. of Veterans Affairs (VA)

• IRS Form 4868: Application for Automatic Extension of Time To File
• IRS Form 8822: IRS Change of Address
• Overview of The Uniformed Services Employment & Reemployment Rights Act (USERRA) ..U.S. DOL
• Information On the Survivor Benefit Plan (SBP) ..Military.com
• Overview of Soldiers' & Sailors' Civil Relief Act ..about.com
• Also see the Servicemembers Civil Relief Act (PL 108-189) above. It revises the SSCRA.
• Military Education Benefits: GI Bill ..Veterans Admin.

Barter Income

• IRS Bartering Tax Center
• IRS Tax Tip 2009-58
• Record Keeping for Business Barter Transaction
• Property or Services Income .. IRS Pub 334
• IRS Form 1099-B
• IRS Form 1099-B Instructions

Basic Tax Law

Notice: Always check the dates on each publication.

• Present Law And Background Data Related To The Federal Tax System In Effect For 2010 And 2011 ..JCT
• Overview of The Federal Tax System ..CRS Report
• IRS Tax Publications
• Topical Index to IRS Forms & Pubs
• Index to IRS Tax Topics

• Tax Guide for Individuals: IRS Pub 17 (Pdf) or (Text)
• Tax Guide for Small Business: IRS Pub 334 (Pdf) or (Text)
• Understanding Taxes ..IRS Tutorial
• Basics of Tax Law ..about.com
• Circular E: Employer's Tax Guide: IRS Pub 15 (Pdf) or (Text)
• Employer's Supplemental Tax Guide: IRS Pub 15-A (Pdf) or (Text)
• Employer's Tax Guide to Fringe Benefits: IRS Pub 15-B (Pdf) or (Text)
• Employer's Tax Guide - US Territories: IRS Pub 80 (Pdf) or (Text)
• Circular A: Agricultural Employer's Tax Guide: IRS Pub 51 (Pdf) or (Text)
• Tax Rules for Children & Dependents: IRS Pub 929 (Pdf) or (Text)
• Armed Forces Tax Guide: IRS Pub 3 (Pdf) or (Text)
• Tax Guide for Seniors: IRS Pub 554 (Pdf) or (Text)
• Tax Guide for the Retiree: IRS Pub 4190 (Pdf)
• Individual Retirement Accounts: IRS Pub 590 (Pdf) or (Text)
• Retirement Plans for Small Business: IRS Pub 560 (Pdf) or (Text)
• Pension & Annuity Income: IRS Pub 575 (Pdf) or (Text)
• Tax Guide to US Civil Service Retirement Benefits: IRS Pub 721 (Pdf) or (Text)
• Farmers Tax Guide: IRS Pub 225 (Pdf) or (Text)
• Household Employers Tax Guide: IRS Pub 926 (Pdf) or (Text)
• Tax Benefits for Education: IRS Pub 970 (Pdf) or (Text)
• Tax Information for First Time Home Buyers: IRS Pub 530 (Pdf) or (Text)
• Survivors, Executors, and Administrators: IRS Pub 559 (Pdf) or (Text)
• Estate & Gift Taxes: IRS Pub 950 (Pdf) or (Text)
• Tax Guide for US Citizens & Resident Aliens Abroad: IRS Pub 54 (Pdf) or (Text)
• Tax Guide for Individuals With Income From US Possessions: IRS Pub 570 (Pdf) or (Text)
• US Tax Guide for Aliens: IRS Pub 519 (Pdf) or (Text)
• US Tax Information for Visitors: IRS Pub 513 (Pdf) or (Text)
• US Tax Guide for Green Card Holders: IRS Pub 4588 (Pdf)
• Partnerships: IRS Pub 541 (Pdf) or (Text)
• Corporations: IRS Pub 542 (Pdf) or (Text)

• Joint Committee on Taxation Documents
• The Truth About Frivolous Tax Arguments ..IRS Office of Chief Counsel
• Complexity of the Internal Revenue Code ..JCT Staff Testimony 7/01
• Tax Treatment of The Cost of Health Care .. JCT
• Overview Of Federal Tax Provisions Relating To Native American Tribes And Their Members .. JCT
• Tax Law Relating to IRAs .. JCT
• Tax Law Relating to Tax Benefits for Higher Education .. JCT
• Tax Law Relating to Treatment of Derivatives .. JCT
• Tax Law Relating to The AMT .. JCT

Taxation of Investors

• Tax Guide to Capital Gains and Losses ..Fairmark Press
• Sales and other Dispositions of Assets ..IRS Pub 544
• Basis of Assets ..IRS Pub 551
• Investment Income & Expenses ..IRS Pub 550
• Tax Consequences of Puts & Calls ..Smartmoney.com
• Taxes & Short Sales ..Motley Fool
• Capital Loss Carryover Worksheet ..Completetax.com
• Postmortem Income Planning: Capital Loss Carryovers ..NYSSCPA.org
• Capital Gains Calculator ..Moneychimp.com
• FAQ on Worthless Securities ..Fairmark.com
• IRS Form 1040 Schedule D - Capital Gains & Losses
• IRS Form 1040 Schedule D Instructions
• IRS Form 4952 Investment Interest Expense Deduction
• IRS Form 1099-B Proceeds From A Broker

• Wash Sale Rule ..Fairmark Press
• Wash Sales - IRA & Roth IRAs ..Rev. Rul. 2008-05
• Tax Breaks on Small Business Stock ..CCH Business Owner's Toolkit
• Certificates of Divestiture (Capital Gains Deferral) ..NIH

• Investing In Bonds ..CNNMoney.com
• Bond Basics ..Investinginbonds.com
• Investors Guide to Muni Bonds ..Bond Market Assoc.
• Zero Coupon Muni Bonds & Taxes ..TheStreet.com
• AMT & Muni Bonds ..investinginbonds.com
• IRS Info on Tax Exempt Bonds
• Tax-Exempt Private Activity Bonds ..IRS Pub 4078
• T Bills, Notes, Bonds & US Savings Bonds Online ..Bureau of Public Debt

• Tax Guide for Traders ..Fairmark Press
• Mark-To-Market Accounting Method ..IRS Rev Proc 99-17

• Compensation in Stocks & Options ..Fairmark Press
• All You Want to Know About Stock Options ..myStockOptions.com
• Stock Options Basics ..Nat'l Center for Employee Ownership
• Stock Options ..IRS Pub 525
• Taxation of Employee Stock Options ..Michael Gray, CPA
• ISO Final Regs (TD 9144 8/3/04)
• Non-Qualified Stock Options ..Michael Gray, CPA
• Employer Stock Options Tax Estimators ..SmartMoney
• Employee Stock Purchase Plans (ESPPs) ..Fairmark.com
• Employee Stock Purchase Plans (ESPPs) ..TurboTax
• JCT Overview of Federal Income Tax Provisions Relating to Employee Stock Options
• IRS Notice Stopping FICA Withholding on Statutory Stock Options
• For information on ESOPs, see Retirement Plans

• Tax Guide to Mutual Funds ..Fairmark Press
• Taxes & Mutual Funds ..SmartMoney
• Mutual Fund Distributions ..IRS Pub 564
• Also see: Mutual Funds

• UGMA/UTMA Custodial Accounts ..Fairmark Press
• Historic Stock Prices ..Yahoo! Finance
• Historic Stock Prices ..Big Charts
• Search Key Topics at SEC

Selling Your Home

• Selling Your Home ..IRS Pub 523
• Tax Aspects of Selling A Home ..TurboTax
• See My Summary of the tax law for members of the armed forces.
• IRS Final & Temporary Regulations on Sale of Home (12/02)
• Final Regs Regarding Two Year Rule (TD 9152 8/16/04)
• Which Home Is the Principal Residence ..CPA Journal
• Tax Information for First-Time Homeowners ..IRS Pub 530
• Tax Breaks for Selling Your Home ..Nolo.com

Casualties, Disasters & Theft

• Casualties, Disasters, & Thefts ..IRS Pub 547
• Qualified Disaster Treatment for Haiti ..IRS Notice 2010-16
• Relief for Victims of Hurricane Katrina ..IRS
• Internal Revenue Code Section 165
• Access to Treasury Regulation 1.165
• IRS Workbook: Loss of Personal Use Property
• IRS Workbook: Loss of Business Use Property
• Disaster Area Losses ..IRS Topic 515

• File A Claim With BP ..Disasterassistance.gov
• IRS Gulf Oil Spill Information Center
• Nonbusiness Casualty & Theft Losses ..IRS Pub 17 Ch 25
• IRS Guidance On Ponzi Schemes
  [ Tax Treatment of Losses ] [ Safe Harbor Method for Deducting Losses ]
• IRS Form 4684 - Casualties & Thefts
• IRS Form 4684 Instructions
• IRS Form 1045 - Application for Tentative Refund
• Home Office Casualty Losses ..CCH Toolkit
• Federally Declared Disasters by Calendar Year & State ..FEMA
• Disaster Assistance ..FEMA

Abandonments, Foreclosures & Repossessions

• Abandonments, Foreclosures & Repossessions ..IRS Pub 4681
• Abandonments, Foreclosures & Repossessions ..IRS Pub 544
• Qs & As On Home Foreclosure and Debt Cancellation ..IRS
• Homeowner Foreclosure Guide ..Foreclosedreams.com
• State By State Foreclosure Laws ..Foreclosedreams.com
• IRS Form 1099-A: Acquisition or Abandonment of Secured Property
• IRS Form 1099-C: Cancellation of Debt
• Mortgage Foregiveness Debt Relief Act of 2007 ..CCH Briefing

Charitable Contributions

• Charitable Contributions ..IRS Pub 526
• Charitable Contributions ..IRS Tax Topic 506
• Disaster Relief ..IRS Pub 3833
• Tips on Tax Deductions for Charitable Contributions ..Lectric Law Library
• Internal Revenue Code Section 170
• Proposed Regulations - Aug. 25008 ..IRS
• Access to Treasury Regulation 1.170 & 1-170A
• Special Charitable Contributions for Certain IRA Owners ..IRS
• Charitable Gift Annuity Calculator ..PhilanthroCalc
• Determining the Value of Donated Property ..IRS Pub 561
• A Donor's Guide To Car Donations ..IRS Pub 4303
• Valuation Guide For Charitable Donations ..Small Bus. Taxes & Mgt.
• Valuation Guide For Charitable Donations ..Salvation Army South
• Valuation Guide For Charitable Donations ..Salvation Army
• Charitable Contributions: Substantiation & Disclosure ..IRS Pub 1771
• JCT Analysis & Overview: Federal Tax Treatment of Charitable Contributions
• IRS Allows for Donating Vacation, Sick & Leave Time ..Notice 2001-69

• IRS Form 8283: Non-cash Charitable Contributions
• IRS Form 8283: Instructions
• Search the Online Version of IRS Pub 78 for Charities
• IRS Addendum to Pub 78
• Download Electronic Version of IRS Pub 78
• Searchable Database of 620,000 Nonprofit Organizations ..GuideStar
• National Charities Reports ..BBB.org
• How To Read & Understand Form 990 ..Nonprofit Coordinating Comm. of N.Y.
• Also see: Trusts

Taxation of the Clergy

• Tax Guide for Churches and Religious Organizations ..IRS Pub 1828
• Clergy Tax information ..United Methodist Church
• Social Security & Other Information for Members of the Clergy ..IRS Pub 517
• Special Rules for Clergy ..IRS Pub 525
• IRS Form 4029 - Application for Exemption From Social Security & Medicare Taxes
• IRS Form 4361 - Application for Exemption From Self-Employment Tax for Use by Ministers

• Microsoft Security Bulletins
• Apple Security Updates
• Child Safety on the Internet Highway ..Larry Magid
• National Center for Missing and Exploited Children
• Information on Organ Donation ..Coalition on Donation
• Suicide Prevention Center
• Internet Crime Complaint Center ..FBI
• Information on Identity Theft ..FTC
• Virus Hoaxes & False Alerts
• Rumors & Hoaxes ..TruthorFiction.com
• Various Security Forums ..Spywareinfo.com
• Online Forums Supporting Windows Users ..Aumha.net
• Amnesty International USA
• American Civil Liberties Union
• International Tracing Service

• New Mexico Taxation & Revenue Dept.
• New Mexico Bureau of Elections
• New Mexico's Blue Book of Information
• New Mexico State & Local Government Services
• Welcome to Santa Fe
• New Mexico Tourism Department

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