Individuals

Individuals

	Bob Parrish C PA. P.C. Return to the Main Table of Contents The outline will expand or collapse by clicking on any text that is not underlined
	Individuals Contents- Life Events Tools for Organization Fact Finders For Planning TAX ORGANIZERS 1040 Checklist 1040 Checklist Itemized Deductions News Briefings Tax and Other News Headlines W2 Compliance 2005 and Later Before 2006 2003 Tax Law Briefing Tax Act 2001 MFS 2001 Tax Act Video Broadband 2001 tax act telephone modem Telephone Tax Credit Fast Facts 2002 Fast Facts 1040 Fast Facts Tax Changes 2001 Category Contents - Individuals IRS Forms & Publications Taxpayer Mistakes A Simple Checklist Address Change Adoption Advanced Payments 2001 Tax 2001 Advance Payments Alert Advance Payments 2001 Advance Refund Aliens Aliens and U.S. Taxes Forms for Aliens Income Exclusions Non Resident Aliens - General Information Nonresident Alien treatment of income Residency - Status Rules Sourcing Income Tax Numbers Tax Forms Reserved Alimony Alimony Paid Alimony Received Alternative Min Tax Alzheimer's Alzheimer's Predicted by Brain Scan Annuities Annuitant - Passing On Annuity Payments Received Asset Protection Asset Protection FL Bus. Jnl. Asset Protection - Trusts Trusts Asset Protection - Using Trusts Asset Protection - Trusts Trusts - Qualified Personal Residence Trusts & Their Uses Trust - Types of Trusts an Introduction Awards-Judgments, etc. Taxable - Warning! Awards & Settlements - IRS Whitepaper htm Awards & Settlements pdf Bad Debts Bad Debts Reserved Non-Business Rules Getting Organized: non-business MS Word to attach to return Bank Listing Bankruptcy Click Here for the Bankruptcy Main Topic Click Here to view the Bankruptcy Contents in this pane Tax Letter 9/2000 Bankruptcy ~ Pre-petition Planning Bankruptcy ~ Planning For the Initial Attorney Conference Bankruptcy and Taxes Bankruptcy Tax Bulletin 01 9-1-2000 Bankruptcy Tax Crucial Dates Cash Flow Worksheet Debt - Reduction Techniques Debt - Your FICO Score and Credit Rating Family Monthly Budget Basis See Also "Capital Gains" Adjusted Basis Property - Proof of Cost Property Basis - Acquired by Gifts Property Sales - Property Given To You Property Basis - Recvd by Inheritance 2 Property Basis - Acquired by Inheritance Property Basis Acquired By Reacquisition Sale of Prop - Gain or Loss Stepped Up Tax Basis (Inherited Property) Benefits Employee Benefits - Frequent Questions Birth of A Child Brackets for tax rates Bypass Trusts Bypass (Credit Shelter) Trusts Can Be A Disaster By (Cr Shelter) Trusts Can Be A Disaster PDF Budgets MONTHLY EXPENSE PLAN IRA - Pre-Retirement Drawing Cancellation of Debt Cancellation of Debt Capital Gains See Also "Basis" Address Change Basis - Acquired by Gifts Basis - Recvd by Inheritance 2 Basis - Acquired by Inheritance Basis Acquired By Reacquisition Capital Gains (Changes in 1997-1998) Capital Gains Capital Gains - Introduction Capital Gains - Real Property IRS Challenge - Real Estate Like Kind Exchange - aka �1031 Exchange Like Kind Exchange - aka �1031 Exchange Like Kind Exchange - aka �1031 Exchange Like Kind Exchange - aka �1031 Exchange Like Kind Exchange aka �1031 Exchange Proof of Cost Real Estate Binders Real Estate Closings - Exception to 1099-S Real Estate Sale Reporting - 1099S Residence Sales - Basis Residence Sale - Introduction Residence - Sale, Plain English Sales - Business Property Sales - How Much Is Taxable? Sales Organizer Sales - Installment Sales Organizer Sales - Property Given To You Sales - Residence Sale Organizer Sales - Residence IRS Pub 523 Sales - Like Kind Exchange Sales - Transferred Asset Organizer Car Expenses (See Also Car) Intro * Important Requirements Accountable Plans Accountable Plan Intro Accountable Plans The Accountable Plan Defenses Defenses - IRS Interpretation Buyer Guide Car Expenses Car Expenses - What Does IRS Require for Proof Car Expense Form Cars for Employees Automobile Mileage Logbook Car Exp MORE Warnings Car Expenses - Sampling Car Expenses Financial Risks of Disallowed Tax Deductions Business car, travel, meal and entertainment Daily car Log Exceptions to limits Expense and Miles Log Expense and Miles - IRS Style Expense Form Expense Sheet Summary Organizing Entertainment Multiple Work Locations Multi Office Records - Troublesome Albeit Crucial Reimbursing Employees Sales Tax Deduction SUV Deduction Limits Travel Business with Personal Travel Meals Lodging Temporary Work Assignment Temporary Work Assignment � Fact Pattern for Determining Tax Home Temporary Work Assignment Fact Sheet (pdf) Temporary Assignment 1 Temporary Assignment 2 Weekly Travel Expense Weekly Travel Expense on Excel(c) Casualty or theft losses Casualty Losses Summary Casualty Losses Fact Gathering Sheet (pdf) Casualties & Thefts 4684 Casualty Loss Form Casualty or Theft Losses Casualties & Thefts Change of Address Charitable Donations Charitable Trusts - Inadvertent "Abusive" Charitable Donations Property Contributed Private Foundations Property Contributed Raffle Tickets - For Charity Tax Deductions See the Trusts Section CRT's Children Birth of A Child Child Tax Credit Child Becoming Married Child Getting Divorced Dependent Care Credit Education - State Tuition Programs IRA - Pre-Retirement Drawing College College IRA - Pre-Retirement Drawing Compare 1040 2 Year Comparison Contracts What is A Contract or Agreement? Reserved Credits to Pay Your Tax Credits to Pay Your Tax For You Saver's Credit Telephone Tax Credit Cash or Accrual Tax Reporting? Debt Cash Flow Worksheet Debt - Reduction Techniques Debt - Your FICO Score and Credit Rating Loans to others Loaning Money Lesson Debt Table of Contents Loaning Money Lesson Loans - SAMPLE Documents Money You Loan To Your Corporation Mortgage Interest Mortgage Management Paydex and D&B Ratings Promissory Note with Security Agreement Organizer Promissory Note with Security Agreement Security Agreement Organizer Security Agreement Specific Guaranty Agreement Checklist Documents/Debt/promissory_note.DOC Promissory Note with Security Agreement Organizer Debt Table of Contents Documents/Debt/promissory_note.DOC Death Catastrophic Death Deductions and Write-off's Deductions and Write-off's Tax Deductions - Protect Them Dependents Dependents - Proving the Exemption Dependent Care - Introduction Dependents Fact Sheet Dependent Care Credit Dependent - Citizenship Test Dependent Child Tax Credit Worksheet Credit Dependents - Claiming Flow Chart Worksheet Dependent - Claiming Presentation Dependents - Divorced Parents Dependents ~ Documents Proving Dependents-EIC-Filing Status ~ Protecting YOUR Position Earned Income Credit - IF IRS Questions You Dependents-EIC-Filing Status ~ Protecting YOUR Position Dependents - Flow Chart Worksheet Dependent Gross Income Test Household Help Tax Dependent - Joint Return Test Dependent - Member of Household or Relationship Test Dependents - Multiple Support Dependent Multiple Support Issues pt2 Reserved Dependent - Passing On Dependents Printable Version Dependent Rules for Claiming Dependent - Member of Household or Relationship Test Dependents Support Test Dependent Test - Yes & No Flow Support Test Chart TERRY U. NEAL, Petitioner v. COMMISSIONER OF INTERNAL REVENUE Worksheet For Support Reserved Dependent Test Report Organizers Organizer 1040 Additional Information Organizer 1040 Adoption Expenses Organizer 1040 Child Care Expenses- Credit Child Credit and Education Credit Dependent Care & Education Credit Organizer Organizer 1040 Dependents Organizer 1040 Education Exp Credits Organizer - Gift Tax Data Organizer 1040 Parent's Election to Report Child's Income 1040 Personal Data Depletion Marginal Wells Disability Disability - General Comments Dividend Income Dividend Income Introduction Divorce Divorce Divorce ~ QDRO Retirement Plans Due Dates Spot in construction Due Dates For Individuals Limit - 3 yrs Earned Income Credit Earned Income Credit Summary Earned Income Credit Qualifications Earned Income Credit - IF IRS Questions You Preparer Checklist Protesting IRS Disallowance Protesting Disallowance Documentation and Cover Letter Tax Preparer's Kit Earned Income Credit - What is Income? Education Costs Letters to my clients Credits: Letter to my clients Scholarships or Tuition Reduction Refer to Edu Assistance Education - 529 State Tuition Programs Education Credits Education Credits Non-dependents 529 Plan Summary College Tuition 529 Plans IRA - Pre-Retirement Drawing Tax Killers Focus Educ Loans Costs of edu. Tax Credits Intro Tax Credits Comments Reserved Tax Credits Tax Credits explained Tax Credits Table IRA's for educ. IRA's for educ - explained Cost Killers Focus Getting Organized - what to bring Getting Organized Organizer - Full Elderly Credits for Age or Disability Social Security Taxable - Introduction Taxable - Commentary IRA - Pre-Retirement Drawing Electronic Filing Deadlines Employment Employee Business Deductions Entity - Form of Business Introduction - Business Forms Explained Business Forms FAQ Business Forms Compared Business Forms Tables Reserved Estimated Tax Payments Estimated Income Tax Tables 2001 Tax Act Requirements Computations Estimated Income Tax Category Tax Rate Tables Year 2000 (BEFORE Tax Act) Estimated Income Tax Category Apply Overdeposited Income Tax To Payroll Tax Payroll � 941 Taxes Estimated Tax Revisions During The Year Fact Finders For Planning Family Family Monthly Budget Itemized Deductions Filing Status Filing Status for Individuals Head of Household Head of Household Filing Status Heads of Household Filing Status - Head of Household May I Claim Head of Household - what are the qualifications? Click here to display the printable version Decision Chart Filing Status for Individuals Filing Status Head of Household Filing Status Heads of Household Filing Status - Surviving Spouse Divorce Divorce ~ QDRO Retirement Plans Filing Status for Individuals Getting Married Re-marriage Separation Surviving Spouse Form of business See" Entity" Graduation IRA - Pre-Retirement Drawing Graduation - College Health Care Alzheimer's Predicted by Brain Scan Diets or weight-loss IRS News Release - Wt Loss Program Deductible Weight Loss Program May be Deductible Insurance Medical Savings Accounts Medical Savings Account - Pro & Con Self-employed Health Insurance Self-employed Health Insurance Medical Savings Accounts Intro Medical Savings Accounts Medical Savings Account Contribution Medical Savings Accounts - General Comments Services at Home Nursing Services Nursing Services Homes Address Change Buying the First Home Buying a New Home Homestead - Essentials for Protection Real Estate Mortgage Refinancing Mortgage Terms Mortgages - FHA Style Mortgages - Hidden Costs Mortgages FAQ Mortgages - Seller Cost Loan Limit Mortgage Points Worksheet Home Mortgage Points For Refinancing Nehemiah Foundation and Home Buyers Nehemiah Foundation and Home Buyers Personal Residence - Sale, Plain English Real Estate - Seller Paid Closing Costs Real Estate Closings - Exception to 1099-S Residence Sale - Introduction Residence sale no tax Residence Sale - Technical Analysis Real Property Transactions - If You Receive a 1099-S Selling your Home Seller Paid Closing Costs Succession Planning For Personal Assets Trusts - Qualified Personal Residence Trusts & Their Uses Home Office or SOHO Letter to my clients Home Office Intro Tax Killers Focus Home Office Update Home Office Rules Forms & Checklists What I need for Home Office deductions Finding the Costs Home Office Deductions - Qualifications Spreadsheets, etc. Step 1 in your defense Home Office Home Office Home Office Deduction Home Office Expense Home Office Rules Home Office - Tax Computations Household Help Tax Individual Retirement Accounts Individual Retirement Accounts IRA - Pre-Retirement Drawing Installment Sales 1040 Installment Sale Organizer Property Sales - Installment Sales Organizer Installment Sales Introduction Installment Sales for Dealers Interest Income Interest Income Introduction Insurance (also see Insurance) Life Insurance - General Comments Medical Savings Accounts Self-employed Health Insurance Self-employed health insurance Interest Expense Introduction Investment Interest Exp Mortgage Interest Interest Income Accrued int. on bonds Bonds sold between int. dates Education Savgs Bond Program Form 1099-INT Interest below normal Interest Income in general Reserved Tax FREE bonds Taxable Interest U.S. Savings Bonds U.S. Treasury Bills, T-Bills, etc. Investors Itemized Deductions Jobs First Job Tools IRA - Pre-Retirement Drawing Keogh Plans Keogh Contributions Leases - Equipment Leave or Absence Employee Leave - FMLA Long Term Care Medicaid Basics Marriage Divorce Divorce ~ QDRO Retirement Plans Getting Married Re-marriage Separation Medicaid Medicaid Basics Misc Deductions Allowed Not Allowed Organizing Emp Pg Reserved Organizing Car Exp Organizing Misc Exp Medical Costs Also See Healthcare Medical & Dental Medical Deductions Medical Savings Accounts Medical Conference Costs Deductible Medicaid Basics Mileage Rates Moving Expenses Moving Expenses Organizing Moving Expenses - Organizer Address Change Moving Expenses - Employer Issues from IRS Moving Expenses Moving Expenses Moving Expenses Qualifications Moving Expenses General Mutual Funds Buying or Selling Mutual Fd Shares - Working With The Selling Agent Distributions Mutual Fd - Avg Basis Election IRC 1012 Organizers Refer to TAX ORGANIZERS Parents Parents - Caring For Personal Budgets Cash Flow For 12 months MONTHLY EXPENSE PLAN - Family Spreadsheets/PERSBDGT.XLS Amount Problems Cash Flow Timing Problems Debt Principal - Decreasing Debt Payments - Decreasing Earned Income Credits Education Credits Finding Hidden Assets Finding Hidden Cash Goals - Common Family Goals - Other Members Goals - Personal IRA - Pre-Retirement Drawing MONTHLY EXPENSE PLAN - Family Tax - Installment Agreements (open the Advocacy contents) Tax - Offer In Compromise (open the Advocacy Contents) Personal Financials Spreadsheets/PERBDGT.XLS Spreadsheets/PERFS.XLS Spreadsheets/PERSFS.XLS Personal Financials - from rtf format Personal Financials Personal Financials from Excel format Personal Financial - rtf format Property & Sales Address Change Personal Residence - Sale, Plain English Property - Proof of Cost Property Basis - Acquired by Gifts Property Basis - Recvd by Inheritance 2 Property Basis - Acquired by Inheritance Property Basis Acquired By Reacquisition Property Sales - Business Property Property Sales - How Much Is Taxable? Property Sales Organizer Property Sales - Installment Sales Organizer Property Sales - Residence Sale Organizer Property Sales - Residence IRS Pub 523 Property Sales - Like Kind Exchange Property Sales - Transferred Asset Organizer Address Change Basis - Acquired by Gifts Basis - Recvd by Inheritance 2 Basis - Acquired by Inheritance Basis Acquired By Reacquisition Capital Gains (Changes in 1997-1998) Capital Gains Capital Gains - Introduction Capital Gains - Real Property IRS Challenge - Real Estate Like Kind Exchange - aka �1031 Exchange Like Kind Exchange - aka �1031 Exchange Like Kind Exchange - aka �1031 Exchange Like Kind Exchange - aka �1031 Exchange Like Kind Exchange aka �1031 Exchange Proof of Cost Real Estate Binders Real Estate Closings - Exception to 1099-S Real Estate Sale Reporting - 1099S Residence Sales - Basis Residence Sale - Introduction Residence - Sale, Plain English Sales - Business Property Sales - How Much Is Taxable? Sales Organizer Sales - Installment Sales Organizer Sales - Property Given To You Sales - Residence Sale Organizer Sales - Residence IRS Pub 523 Sales - Like Kind Exchange Sales - Transferred Asset Organizer Real Estate Also refer to Capital Gains Also refer to Property Sales Real Estate Binders Closings - nonresident aliens Closings - tax reporting Closings - Reporting Exceptions Property Sales - Like Kind Exchange Real Estate Recapture of Depreciation Real Estate - Rent Income Defined Real Estate - Renting to Family Members Residence sales Introduction Excluding gains Technical Analysis Affidavit avoids 1099-S Trusts - Qualified Personal Residence Trusts & Their Uses Records to keep Records Individuals Should Keep Records Retention For A More Complete Listing See Records Records Retention - Disaster Mitigation Records - General Discussion (MS Word) Records Individuals Should Keep Records for All Money Received Advice to Advisers ~ Records for Deposits Records For Business Records - Troublesome Albeit Crucial Records Retention Records Retention Records Retention - ppt Records � Rention? (slides in your browser) Records Retention - Acrobat Reader Business Startup - Records Required Travel Deductions Recordkeeping Tax Records - General Comments Recordkeeping IRS Publication Tax Records- Basic Refunds Limit - 3 yrs Re-marriage Retirement Plans See the retirement plans section IRA tax information organizer IRA Losses IRA - Pre-Retirement Drawing Tax Act 2001 Retirement Plan Contributions Preservation Planning "IRA Preservation Planning" Seminar IRA Preservation Planning (PowerPoint) IRA Preservation Fact Finder Saver's Credit Retirement Savers Credit Retirement Savers Credit Retirement plan credit Savers Credit part 2 SEP IRA 2002 Security Identification Information Virus Protection Seller Financing 1040 Installment Sale Organizer Property Sales - Installment Sales Organizer Installment Sales Introduction Installment Sales for Dealers Separation Settlements - awards judgments Settlements - awards - judgments Spouse Common Law Divorce Divorce Divorce ~ QDRO Retirement Plans Loss of Spouse Getting Married Newly Weds Re-marriage Separation TAX ORGANIZERS Tax 1040 Checklist Telephone Telephone Tax Credit Tools For the Job Transportation of tools Tax Brackets and Tax Rates Estimated Income Tax Tables 2001 Tax Act Tax Rate Tables Year 2000 (BEFORE Tax Act) Travel Expenses (See Travel) Automobile Mileage Logbook Auto-Car Mileage Log - Daily Charts: Car Sample Expense Deductions How to Prove Local Transportation Records to keep Sample Records Records - Troublesome Albeit Crucial Travel Business with Personal Travel Companions Travel Deductions Travel - Email and Fax Qualify as Evidence Travel - Entertainment - Gifts Travel Records Lodging Business Trips - Per Diem Method Travel Reimbursement Form Travel Meals Lodging Travel Temporary job 1 Travel Temp Assignment 2 Travel Temp Assignment 3 Weekly Travel Expense Weekly Travel Expense on Excel(c) Weekly Travel & Reimbursement Form Truckers - Pilots - Mariners - Etc. Trusts Bypass (Credit Shelter) Trusts Can Be A Disaster By (Cr Shelter) Trusts Can Be A Disaster PDF Year-End ToDo 2000 Year End Tax Methods Year-End Planning For Businesses
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