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Deceased Taxpayers

• Survivors, Executors, & Administrators ..IRS Pub 559
• Final Return of a Decedent ..IRS Pub 559
• What To Do When Someone Dies ..Milton Berry Scott
• Guide to Income Tax Returns for Estates & Trusts ..1041Accountant.com
• IRS Form 1041 - Income Tax Return for Estates & Trusts
• IRS Form 1041 Schedule K-1 - Income Tax Return for Estates & Trusts
• Form 1041 - Instructions
• Taxation of Accelerated Death Benefits & Viatical Settlements ..WorldWideWeb Tax
• Taxation of Life Insurance Proceeds & Accelerated Death Benefits ..IRS Pub 525
• Also See Estate & Gift Taxes

Filing Status

• Filing Status ..IRS Tax Topic 353
• Filing Status ..IRS Pub 17 Ch 2
• Filing Status ..IRS Pub 501
• A Look At Filing Status ..Bankrate.com

Personal Exemptions & Dependents

• Personal Exemptions ..IRS Pub 17 Ch 3
• Personal Exemptions ..IRS Pub 501
• 2005 New Definition of Qualifying Child ..IRS FS 2005-07
• IRS Guidance On the Tie-Breaking Rule ..IRS Notice 2006-86
• Uniform Definition - Unintended Consequences ..Tax Analysts
• New IRS Guidance On Dependency Exemption For An Unrelated Child ..Notice 2008-05
• Dependent Exemptions ..IRS Pub 17 Ch 3
• Dependent Exemptions ..IRS Pub 501
• Dependent Exemptions ..IRS Tax Topic 354
• Qualifying Child Learning Module ..IRS Link & Learn Taxes
• Qualifying Relative Learning Module ..IRS Link & Learn Taxes
• Tax Rules for Children and Dependents ..IRS Pub 929
• Also See Kiddie Tax

Standard Deduction

• Standard Deduction ..IRS Pub 17 Ch 20
• Standard Deduction ..IRS Pub 501

Filing Information

• General Filing Information ..IRS Pub 501
• Free E-Filing ..IRS
• 2007 IRS e-file Information for Individual Income Tax Returns
• Generic Info on How To E-File ..IRS
• E-File Qs & As for Tax Professionals ..IRS Pub 3452
• Where To File & Contact the IRS
• Free E-Filing Available for California Tax Returns
• Links to States Offering Free E-Filing for State Tax Return

Disability

• Tax Highlights for Persons with Disabilities ..IRS Pub 907
• Disability Retirement ..IRS Pub 575
• Sickness & Injury Benefits ..IRS Pub 525 Ch4
• Is Sick Pay Taxable ..WorldWideWeb Tax
• IRS Form W4-S: Tax Withholding From Sick Pay
• Rules for Disability Retirement - Federal Employees ..IRS Pub 721
• Social Security Disability Planner ..SSA
• Credit for the Elderly or Disabled ..IRS Pub 524
• Law, Health Policy & Disability Center ..Univ. of Iowa

Dividends

• Investment Income and Expenses ..IRS Pub 550
• What Are Qualified Dividends? ..IRS
• Qualified Dividends Capital Gains Tax Worksheet ..2005 Form 1040
• Mutual Fund Distributions ..IRS Pub 564
• Dividend Income ..IRS Tax Topic 504
• Mutual Fund Distributions ..Fairmark Press
• IRS Form 1099-DIV

Community Property

• Community Property ..IRS Pub 555
• Divorced or Separated Individuals ..IRS Pub 504
• Basic Principles of Community Property Law ..IRS IRM
• Comparison of State Law Differences in Community Property States ..IRS IRM
• Married Separate & Community Property ..Fool.com
• Division of IRA As Community Property Taxable If Distributed Before Divorce ..IRS Letter Ruling 9344027
• Community Property vs Joint Tenancy for Married Couples in California ..Tax Prophet
• Also See Divorce & Taxes below.

Divorce & Taxes

• Divorced or Separated Individuals ..IRS Pub 504
• Taxes in Divorce ..Laymen Version
• Taxes in Divorce ..Tax Preparer Version
• California Divorce Law .. Split-Up.com
• Info on Divorce by State & Canadian Province ..DivourceSource
• More on Divorce ..DivorceSupport
• Qualified Domestic Relations Orders (QDRO) & Pensions ..Labor Dept
• Sample Language For A Qualified Domestic Relations Orders (QDRO) ..IRS Notice 97-11
• IRS Form 2120 - Multiple Support Agreement
• IRS Form 8332 - Release of Claim to Exemption
• Treasury Offset Program: Failure to Pay Child Support ..IRS Topic 203

• Alimony ..IRS Pub 17 Ch 18
• Alimony Received ..IRS Tax Topic 406
• Alimony Paid ..IRS Tax Topic 452
• Alimony ..DivorceInfo.com
• IRC Sec. 71 Statutory Requirement
• Alimony Recapture Rule ..CCH Toolkit

• Innocent Spouse Relief ..IRS Pub 971
• Innocent Spouse Relief: How To Apply
• Innocent Spouse Relief ..Fairmark Press
• IRS Form 8857 - Request for Innocent Spouse Relief
• IRS Tax Information for Innocent Spouses

• Injured Spouse Rule ..Fairmark Press
• IRS Form 8379 - Injured Spouse Claim and Allocation

Tax Benefits for Education

• Scholarships, Fellowships, Grants, and Tuition Reductions ..IRS Pub 970
• Hope Scholarship Credit ..IRS Pub 970
• Lifetime Learning Credit ..IRS Pub 970
• Final Regulations: Education Credits (12/02)
• IRS Form 8863 - Hope & Lifetime Learning Education Credits
• Parent & Student Guide to Federal Tax Benefits for Tuition & Fees ..Nasfaa.org
• Also see: Tax Credits

• Student Loan Interest Deduction ..IRS Pub 970
• Student Loan Interest Deduction Final Regs ..TD 9125
• Cancellation of Student Loans ..IRS Pub 970

• Tuition & Fees Deduction ..IRS Pub 970
• Education Tax Benefits Calculator ..Taxcut.com

• Coverdell Education Savings Account (CESA) ..IRS Pub 970
• Internet Guide to Coverdell Education Savings Account ..Savingforcollege.com
• Qualified Tuition Program (QTP) ..IRS Pub 970
• Intoduction to Section 529 (College Savings) Plans ..Savingforcollege.com
• Comparison of Various Savings Plan for College ..529solutions.com
• Transfering UGMA/UTMA Accounts to a 529 Plan ..Fairmark Press

• Early Distributions from IRAs ..IRS Pub 970
• Education Savings Bond Program ..IRS Pub 970

• Employer Provided Educational Assistance ..IRS Pub 970
• Employer Provided Educational Assistance ..AICPA
• Business Deduction for Work-Related Education ..IRS Pub 970
• IRS Form 2106: Employee Business Expense

• IRS Tax Information For Students
• Graduate Student Tax Information ..Univ. of Alabama

• US Dept. of Education Student Guide to Financial Aid
• Financial Aid Information Page ..FinAid
• California Student Aid Commission
• Military Education Benefits: GI Bill ..Veterans Admin.
• List of U. S. Gov't Programs Benefiting Students ..Federal Money Retriever

Employee Benefits

• Employee Benefits Legal Resource Site ..Carol V. Calhoun, JD
• Fundamentals of Employee Benefit Programs ..Employee Benefit Research Institute
• Taxable Fringe Benefits Guide ..IRS
• 2008 Employer's Tax Guide to Fringe Benefits ..IRS Pub 15-B
• Compensation in Stocks and Options Tax Guide ..Fairmark Press
• JCT Overview Of Present Law & Background: Executive Compensation (4/02)
• Employer Stock Options Tax Estimators ..SmartMoney
• Employee Stock Purchase Plans (ESPPs) ..MyStockOptions.com
• Restricted Stock ..MyStockOptions.com
• JCT Overview of Income Tax Provisions Relating to Employee Stock Options
• ESOPs ..Nat'l Center for Employee Ownership
• Stock Options ..Nat'l Center for Employee Ownership
• Also see: Stock Options

• Flexible Compensation & Cafeteria Plans ..Arnstein & Lehr
• Flexible Spending Account ..Wikipedia
• Sec. 125 (Cafeteria Plans) Qs & As ..Benefits Link
• Cafeteria Plans ..AFCSME, AFL-CIO
• Dependent Care Credit vs. Dependent Care FSA ..MHM Resources, Inc
• Final Regulations: Sec 125 Cafeteria Plans ..TD 8878
• IRS Guidance: Notice 2005-42

• HSAs & MSAs ..IRS Pub 969
• High Deductible Health Plans (HDHP) With HSAs ..U.S. OPM
• Understanding Health Savings Accounts (HSAs) ..HSAfinder.com
• HSA How-To Guide ..HSA for America
• HSA Frequently Asked Questions ..US Treasury
• Health Savings Accounts (HSAs) ..benefitslink.com
• Treasury & IRS Guidance on HSAs
• Present Law & Analysis Relating To Tax Treatment of HSAs ..JCT
• Fact Sheet: Medicare Medical Savings Accounts ..cms.hhs.gov

• Info on Archer Medical Savings Accounts ..State Farm Ins.
• How Archer Medical Savings Accounts Work ..FACPA
• Archer Medical Savings Accounts ..IRS Pub 969
• Sec. 127 Educational Assistance ..Univ. of California
• Also See Education Benefits
• Tax Law & Background Relating to Health Care ..JCT 4/98
• Tax Law Relating to Health & Long-Term Care ..JCT 6/99
• COBRA Healthcare Continuation Coverage ..IRS Notice 98-12

Estate & Gift Taxes

• Intro to Estate & Gift Taxes ..IRS Pub 950
• Survivors, Executors & Administrators ..IRS Pub 559
• IRS Primer On Estate & Gift Taxes
• Estate & Gift Taxes: Economic Issues ..CRS Report
• 2003 Tax Act Provisions on Estate & Gift Taxes ..IRS
• 2001 Tax Act & Your Estate Plan ..National Academies
• State Estate and Inheritance Taxes After the 2001 Federal Estate Tax Changes
• Estate & Inheritance Taxes by State ..CCH Toolkit
• Estate & Gift Taxes ..Nolo Press Legal Encyclopedia
• Tax Rules for Gifts ..Fairmark.com

• Present Law & Analysis Relating to Estate & Gift Taxes ..JCT 11/07
• A History of Estate & Gift Taxes ..CRS Report
• IRS Study of Federal Taxation of Inheritance & Wealth Transfers
• IRS Form 706 - Estate & GST Tax Return
• IRS Form 709 - Gift & GST Tax Return
• Source Material: Estate & Gift Taxes ..Cornell Law
• Supreme Court Cases - Estate & Gift Taxes ..Cornell Law
• Circuit Court Cases - Estate & Gift Taxes ..Cornell Law

Estate Planning

• 2001 Tax Act Provisions on Estate & Gift Taxes ..Poyner & Spruill, LLP
• The State of the Estate Tax as of 2006 ..CBPP.org
• How The States Have Reacted to Estate Tax Changes ..Federation of Tax Administrators
• Effect On States Of Repeal of Federal Estate Taxes ..FTA Bulletin
• Introduction to Estate Planning ..Findlaw
• Estate Planning: Where to Begin ..TIAA
• Smart Money Guide to Estate Planning
• Avoiding the Estate Tax Collector ..CCH Business Owner's Toolkit
• Estate Planning Guide ..Robert Clofine, Atty at Law
• Community Property vs Joint Tenancy for Married Couples in California ..Tax Prophet
• Passing Your Home to Heirs ..SmartMoney
• Estate Planning Memoranda ..Pillsbury, Madison & Sutro
• Estate Planning Tax Links ..Estateplanninglinks.com

• California Estate Planning Notebook ..J.M. Thompson, Santa Clara Univ. Law School
• Crash Course in Wills and Trusts ..Michael T. Palermo, Atty at Law
• FAQs on the Role of Executors ..Nolo Press Legal Encyclopedia
• Wills and Estate Planning ..Nolo Press Legal Encyclopedia
• Uniform Probate Code ..Cornell Law

• Sophisticated Estate Planning Ideas ..WWLAW.com
• Life Insurance Trusts ..P. Bassing, Atty
• Qualified Personal Residence Trust (QPRT) ..NYS Society of CPAs
• Living Trusts ..SaveWealth.com
• Living Trusts ..MSN MoneyCentral
• Internet Law Library ..Trusts and Estates

• Microsoft Security Bulletins
• Child Safety on the Internet Highway ..Lawrence J. 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 To Help PC Users ..Spywareinfo.com
• Various Online Forums To MS 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