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Rental Property
Residential Rental Property
..IRS Pub 527
The Ultimate Guide to IRS Schedule E
..The Real Estate CPA
Is My Residential Rental Income Taxable and/or Are My Expenses Deductible?
..IRS
Top 10 Tax Deductions For Landlords
..Nolo.com
Present Law And Background Relating To Residential Real Estate
..JCT Mar 2023
Present Law And Background Relating To Tax Incentives For Residential Real Estate
..JCT Jul 2022
Improvements vs Repairs
..TheBalance.com
Also see final Treasury Regulations below.
IRS Rental Real Estate FAQs Re: QBI Deduction
IRS Form 1040 Schedule E
Form 1040 Schedule E
Instructions
Not Renting for Profit
..See IRS Pub 527 See Chapter 4
The ABCs of Home Office Or Vacation Home Rental Deductions
..Tax Management Inc.
How to Use Your Rental Property as Your Primary Home
..Pocketsense.com
IRS Form 4797
Sales of Business Property
Form 4797
Instructions
Final Treasury Regulations On Repairs
..T.D. 9636
Tax Consequences of Use & Rental of Timeshares
..David Fogel, CPA
Depreciation & Amortization
..IRS Pub 946
IRS Form 4562
Depreciation & Amortization
Form 4562
Instructions
Depreciating Property Placed In Service Before 1987
..IRS Pub 534
Passive Activity & At Risk Rules
..IRS Pub 925
Who Is A Real Estate Professional
..Forbes.com
IRS Form 8582
..Passive Activity Loss Limitations
Form 8582
Instructions
Like-Kind Exchanges Under IRC Code Section 1031
..IRS Guidance
1031 Exchange Manual
..EfirstBank.com
721 Exchange
..1031gateway.com
Instructions for Completing the Form 8824 (Excel Worksheet)
..1031CPAs.com
IRS Form 8824 Like-Kind Exchanges
Like-Kind Exchanges Final Regulations
..TD 9935
Royalty Income
Royalties
..IRS Pub 525 See Page 16
Mineral & Gas Royalty Taxation
..R. King & Co.
IRS Form 1040 Schedule E
Form 1040 Schedule E
Instructions
Copyright Basics
..US Copyright Office
General Information Concerning Patents
..US Patent & Trademark Office
Sales & Use Taxes
Supreme Court Wayfair Decision
..USSC 6/21/2018
KPMG Paper On Wayfair Decision
Rates & Resources By State
..Tax Foundation
Definitive Guide To Sales-Use Taxes
..Avalara.com
Status of Sales and Use Online Tax Laws
..CCH
Sales Tax News & Tips
..Sales Tax Institute
IRS Sales Tax Deduction Calculator
State Tax Rates
..Sales Tax Institute
Streamlined Sales Tax Agreement
State Sales Tax Holidays
..Sales Tax Institute
State Sales/Use Tax Registration Forms
..MTC
Settlements
Tax Consequences Of Settlement and Litigation Awards
..CPA Journal
Lawsuit Awards & Settlements
..IRS Audit Techniques Guide
Settlements Taxability
..IRS Pub 4345
Tax Aspects of Litigation Awards and Settlements
..Philadelphia Bar
Final Treasury Regulations: Sec. 104 Compensation For Injuries Or Sickness
..T.D. 9573
10 Things To Know About Taxes On Damages
..Forbes.com
Self-Employment
IRS Small Businesses One Stop Resource Website
Self-Employed Individuals Tax Center
..IRS
Tax Guide for Small Business
..IRS Pub 334
Gig Economy Tax Center
..IRS
Tax Reform Provisions that Affect Businesses
..IRS
FAQs 20% Business Deduction
..IRS
Final Regulations Corrected (IRC Sec. 199A)
Proposed Regulations (IRC Sec 199A) Relating To Suspended Losses and Other Items
Determination of W-2 Wages (IRC Sec. 199A)
..IRS Rev Proc 2019-11
Proposed Revenue Procedure: Safe Harbor For When Rental Real Estate Enterprise Will Be Treated As A Trade or Business Under Sec. 199A
Family Caregivers and Self-Employment Tax
..IRS
Self-Employment Taxes Working Abroad
..IRS
Small Business Retirement Plan Resources
..IRS
SE Retirement Plan Contributions Explained
..IRS
Resources for Home-Based Businessess
..SBA.gov
Small Businesses & Taxes
..TheBalance.com
IRS Employment Tax Information for Businesses
Is Your Hobby A Business?
..Motley Fool
Is Your Hobby A For Profit Endeavor?
..IRS FS 2008-23
Sec. 183: Activities Not Engaged In For Profit
..IRS Audit Technique Guide
Hobby vs. Business
..Bankrate.com
Husband & Wife Businesses
..IRS
Election for Married Couples Unincorporated Businesses
..IRS
Starting A Business & Keeping Records
..IRS Pub 583
Industry Codes
..NAICS.com
Accounting Periods & Methods
..IRS Pub 538
IRS Form 1040 Schedule C
Form 1040 Schedule C
Instructions
IRS Form 1040 Schedule SE
Form 1040 Schedule SE
Instructions
Form 1099-MISC
Form 1099-MISC and 1099-NEC/span> Instructions
Employer's Tax Guide (Circular E)
..IRS Pub 15
Employers Supplemental Tax Guide
..IRS Pub 15-A
Employer's Tax Guide to Fringe Benefits
..IRS Pub 15-B
Employment Eligibility Verification Form I-9
..DOJ
Employer's Employment Eligibility Handbook
..DOJ
Employer's Social Security Forms & Pubs
..SSA
Tax Withholding and Estimated Tax
..IRS Pub 505
Federal Tax Deposits
..IRS Pub 3151a
Employment Law Guide
..U.S. DOL
Independent Contractor or Employee?
..IRS
Independent Contractor or Employee?
..IRS Pub 1779
Employment Taxes & Classifying Workers
..IRS Fact Sheet 2017-09
Working As An Independent Contractor
..TheBalance.com
Present Law & Background Relating To Worker Classification
..JCT (May 2007)
What Happens When IRS Determines Your Status is "Employee"
..IRS Notice 989
Travel, Entertainment, Gift, and Car Expenses
..IRS Pub 463
Health Insurance Deduction for Self-Employed
..IRS
The Self-Employed Health Insurance Deduction
..Nolo.com
Calculation Method To Compute Health Insurance Deduction with Premium Tax Credit
..IRS Rev proc 2014-41
Business Use of Your Home
..IRS Pub 587
IRS Form 8829
- Business Use of Home
Form 8829
Instructions
IRS Form 3903
- Moving Expenses
How to Depreciate Property
..IRS Pub 946
IRS Form 4562
Depreciation & Amortization
Form 4562
Instructions
IRS Audit Guides by Business Type
..IRS MSSP File
Tax Benefits for Work Related Education
..IRS Pub 970
Retirement Plans for Small Business
..IRS Pub 560
Choosing A Retirement Solution for Your Small Business
..IRS Pub 3998
Avoiding Incorrect Self-Employed Retirement Deductions
..IRS FS 2008-24
401(k) Plans for Small Businesses
..IRS Pub 4222
SEP Retirement Plans for Small Businesses
..IRS Pub 4333
Simple IRA Plans for Small Businesses
..IRS Pub 4334
SARSEP Employee Pensions
..IRS Pub 4336
U.S. Small Business Administration
Small Business Taxes & Management
..Smbiz.com
Ridesharing
Tax Tips for Uber Drivers
..TurboTax
Tax Tips for Lyft Drivers
..TurboTax
How to File Your Uber 1099
..Quickbooks
Tax Tips for Ridesharing Drivers
..TheBalance.com
16 Uber and Lyft Tax Deductions Drivers Can Use
..Hurdlr.com
Tax Info for Lyft Drivers
..Lyft
Employment Taxes
IRS Guidance Deferring Certain Employment Taxes Sept thru Dec 2020
..Notice 2020-65
Employment Taxes for Businesses
..IRS Portal
IRS Qs & As: Additional Medicare Tax
Treasury Final Regulations T.D. 9645: Additional Medicare Tax (0.9%)
Family Caregivers and Self-Employment Tax
..IRS
Basics of Payroll Taxes
..TheBalance.com
IRS Employment Tax Publications
What Is A Reasonable Salary: S Corporations
..Journal of Accountancy
FUTA (Federal Unemployment Taxes)
SUTA (State Unemployment Taxes)
Student Exception to FICA Tax
..IRS
Alien Liability for Social Security and Medicare Taxes
..IRS
Foreign Student Liability for Social Security and Medicare Taxes
..IRS
Also See
Employee or Independent Contractor
and
Self-Employment
Nonprofit Organizations
IRS Tax Information for Charities & Other Non-Profits
Tax Information for Nonprofits
..Mapnp.org
IRS Frequently Asked Questions about Tax-Exempt Organizations
Tax-Exempt Status for Your Organization
..IRS Pub 557
Managing Your Nonprofit's Finances and Taxes
..Mapnp.org
Unrelated Business Income Taxes (UBIT)
..Mapnp.org
Unrelated Business Income Taxes (UBIT)
..IRS Pub 598
IRS Tax Information for Charitable Organizations
IRS Form 990
IRS Form 990-EZ
Form 990
Instructions
Form 990-EZ
Instructions
IRS Form 990 Schedule A
Form 990 Schedule A
Instructions
IRS Form 990 Schedule B
IRS Form 990T
Form 990 Schedule T
Instructions
Taxation of Timber
National Timber Tax Website
Federal Income Tax On Timber
..US Dept. of Agriculture
Timber Taxation Overview
..Mississippi State Univ
Travel & Entertainment Deductions
Travel & Entertainment Expense
..IRS Pub 463
Guidance On Traveling Away From Home Temporarily
..Rev. Ruling 93-86
IRS Guidance: Expenses For Business Meals
..Notice 2018-76
Final Regulations: Meal and Entertainment Expense
..TD 9925
Rules Under Which Travel Expenses Are Deemed To Be Substantiated
..IRS RP 2010-39
Deductibility of Lodging Expenses
..IRS Notice 2007-47
Applicable Code & Regulations
Deductibility of Local Lodging When Not Traveling Away From Home
..Final Regulations (TD 9696)
IRS FAQS
Significant Court Cases
IRS Taxpayer Help - Business Travel Expense
..Topic 511
IRS Guidance Using Standard Mileage Rates
..IRS Rev. Proc. 2019-46
Standard Mileage Rates (All Years)
..IRS
2024 Standard Mileage Rates
..IRS Notice 2024-08
2022 Last Half of Year Standard Mileage Rates
..IRS Announcement 2022-13
2022 Standard Mileage Rates
..IRS Notice 2022-03
2023 Standard Mileage Rates
..IRS Notice 2023-03
Per Diem Amounts
..GSA
Per Diem Rates Effective 10/1/22
..IRS Notice 2022-44
Per Diem Rates Effective 10/1/21
..IRS Notice 2021-52
IRS Guidance On Using Per Diem Rates
..IRS Rev. Proc. 2019-48
Car and Truck Expense Deduction Reminders
..IRS Fact Sheet 2006-26
Statistics
IRS Statistics: Home Page
Office of Tax Analysis: US Treasury
Quarterly Tax Revenues
.. U.S. Census Bureau
State Government Tax Collections By Year
..Census Bureau
Distributional Analysis of The Tax Systems in All 50 States
..Inst. on Taxation & Economic Policy
Distribution of Tax Burdens
..Tax Policy Center
Tax Expenditures: Background & Evaluation
..GAO 2012
Federal Reserve Economic Research & Data
OECD Country Tax Burdens
..OECD Observer
IRS & Other Agency Enforcement Information
..TRAC
National Debt Clock and A Whole Bunch Of Other Stuff
National Debt To The Penny
..Right From the Horse's Mouth
FAQs About the Public Debt
..U.S. Treasury
Population of the U.S.
.. U.S. Census Bureau
Tax Software
TurboTax by Intuit
TurboTax Service & Support
TaxAct
TaxAct Service & Support Center
IRS Link to Free Online Filing
Links To Other Tax Sites
Estate Planning Tax Links
Miscellaneous
Federal, State & Local Wages and Payroll Guides
..ADP
Industry NAICS & SIC Codes
..NAICS.com
Employer W-2 Filing Instructions & Information
..Social Security Admin.
Tax Returns of U.S. Presidents
..Tax Analysts
Motor Vehicle Fuels Tax
Motor Fuel Taxes by State
..API
IRS Issues Guidance For Claiming 2017 Fuel Tax Credits
..RSM US LLP
Taxes & E-Commerce
Scholarly Articles On E-Commerce & Taxation
..Google Scholar Search
E-Commerce Taxation Links
..Prof. Annette nellen, SJSU
Taxation of Domain Names
..Tax Advisor
Tax Blogs
Tax Prof Blog
..Paul L. Caron
Tax Wars Blog
..Robert S. Steinberg
California Tax Blog
..Sanger & Manes
The Tax Lawyer
..Robert W. Wood
Federal Tax Crimes
..Jack Townsend, Univ. Houston Law
Mauled Again
..James E. Maule
Federal Tax Procedure
..Jack Townsend, Univ. Houston Law
ataxingmatter
..L.Beale
Don't Mess With Taxes
..K. Bell
Thorn Law Group
Tax Foundation Blog
Accounting/Legal Dictionaries
Tax Glossary
..TurboTax
Glossary of Financial Terms:
[A - M]
[N - Z]
..Small Business Taxes & Management
Black's Law Dictionary
..LawDictionary.org
Plain English Law Dictionary
..Nolo Press
IRS Pub 850: English - Spanish Glossary of Words & Phrases
Basic Legal Citation
..Cornell Law School
Microsoft Security Advisories and Bulletins
Apple Security Updates
Best Practices For Keeping Your Home Network Secure
..NSA
Keeping Your Children Safe Online
9 Simple and Effective Online Safety Tips for Seniors
..Wizcase.com
Safe Online Surfing
..FBI
Virus, Trojan, Spyware, and Malware Removal Help
..Bleeping Computer
Apple Support Communities
..Apple
Google Support Forums
..Google
Internet Crime Complaint Center
..FBI
Information on Identity Theft
..FTC
Fact Checks On Snopes.com
Rumors & Hoaxes
..TruthorFiction.com
National Center for Missing and Exploited Children
Information on Organ Donation
..Coalition on Donation
Suicide Prevention Lifeline (1-800-273-8255)
Veterans Crisis Line
Amnesty International USA
American Civil Liberties Union
Arolsen Archives (International Tracing Service)
Please read the
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© 1998-2023, Alan G. Kalman, B.B.A., M.S.T.