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Tax Prep Help > IRS Publications > IRS Publication 553
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| Publication 553 |
2008 Tax Year |
A
- Accelerated death benefits, Increase in Limit on Long-Term Care and Accelerated Death Benefits Exclusion, Increase in Limit on Long-Term Care and Accelerated Death Benefits Exclusion
- Additional child tax credit, earned income for, Earned Income for Additional Child Tax Credit, Earned Income for Additional Child Tax Credit
- Additional tax on recapture of a charitable contribution, Changes to the Instructions for Form 1040 and Form 1040NR
- Adoption benefits, Adoption Benefits Increased, Adoption Benefits Increased
- Alternative fuel vehicle refueling property credit, Alternative Fuel Vehicle Refueling Property Credit
- Alternative minimum tax, Alternative Minimum Tax (AMT), Alternative Minimum Tax (AMT)
- American Samoa economic development credit, Expired Tax Benefits
- Archer MSA, Archer Medical Savings Accounts (MSAs) Limits Increased, Archer Medical Savings Accounts (MSAs) Limits Increased
- Assistance (see Tax help)
C
- Certain cancellation of debt on principal residence, Exclusion From Income for Certain Cancellation of Debt on Principal Residence
- Certain timber losses, Certain Timber Losses
- Charitable contributions, Charitable Contributions, Contributions to donor advised funds.
- Child and dependent care credit, Child and Dependent Care Credit
- Child's investment income, Investment Income of Children Under a Certain Age
- Comments on publication, Comments and suggestions.
- Commuter transportation, Fringe Benefit Parking Exclusion and Commuter Transportation Benefit, Fringe Benefit Parking Exclusion and Commuter Transportation Benefit
- Conflict-of-interest sales, Conflict-of-Interest Sales
- Contributions:
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- Corporate computer equipment, Expired Tax Benefits
- Corporate computer technology, Expired Tax Benefits
- Employer bankrupt, Catch-up Contributions in Certain Employer Bankruptcies
- Food and book inventories, Expired Tax Benefits
- Roth IRA, Roth Contribution Limit
- Salary reduction, Salary reduction contributions.
- Simplified employee pensions (SEPs), Contribution limit increased., Contribution limit increased.
- Traditional IRA, Traditional IRA Contribution and Deduction Limit
- Corporate computer equipment contributions, Expired Tax Benefits
- Corporate computer technology contributions, Expired Tax Benefits
- Credits:
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- Adoption, Adoption Benefits Increased, Adoption Benefits Increased
- Alternative fuel refueling property, Alternative Fuel Vehicle Refueling Property Credit
- Child and dependent care, Child and Dependent Care Credit
- Credit for increasing research activities, Expired Tax Benefits
- District of Columbia first-time homebuyer, Expired Tax Benefits
- Earned income, Earned Income Credit (EIC) Amounts Increased, Earned Income Credit
- Employer credit for certain employee tips, Credit for Employer Social Security and Medicare Taxes Paid on Certain Employee Tips
- Energy efficient appliance, Expired Tax Benefits
- Hope, Income Limits Increased for Hope and Lifetime Learning Credits, Hope and Lifetime Learning Credits
- Indian employment, Expired Tax Benefits
- Lifetime learning, Income Limits Increased for Hope and Lifetime Learning Credits, Hope and Lifetime Learning Credits
- Low sulfur diesel fuel product, Low Sulfur Diesel Fuel Production Credit
- Minimum tax, prior year, Credit for Prior Year Minimum Tax, Credit for Prior Year Minimum Tax
- Nonbusiness energy property, Expired Tax Benefits
- Nonconventional source fuel, Expired Tax Benefits
- Qualified electric vehicle, Expired Tax Benefits
- Railroad track maintenance, Expired Tax Benefits
- Retirement savings contributions, Modified AGI Limit for Retirement Savings Credit Contributions Increased, Modified AGI Limit for Retirement Savings Contributions Credit Increased
- Work opportunity, Work Opportunity Credit
D
- Debt forgiveness, Exclusion From Income for Certain Cancellation of Debt on Principal Residence
- Deductible amount of long-term care insurance premiums, Increase in Deductible Limit for Long-Term Care Premiums, Increase in Deductible Limit for Long-Term Care Premiums
- Deduction:
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- Long-term care insurance premiums, Increase in Deductible Limit for Long-Term Care Premiums, Increase in Deductible Limit for Long-Term Care Premiums
- Mortgage insurance premium, Mortgage Insurance Premium Deduction
- Reforestation expense, Expired Tax Benefits
- Self-employed health insurance, Self-Employed Health Insurance Deduction
- Deferred compensation, nonqualified, Nonqualified Deferred Compensation Plans
- Depletion, oil and gas wells, Expired Tax Benefits
- Depreciation limits on business vehicles, Depreciation limits on business vehicles. , Depreciation limits on business vehicles.
- Depreciation, section 179 deduction, Depreciation and Section 179 Deduction, Depreciation and Section 179 Deduction
- Distributions, retired public safety officers, Income Exclusion for Retired Public Safety Officers
- District of Columbia Enterprise Zone, Expired Tax Benefits
- District of Columbia first-time homebuyer credit, Expired Tax Benefits
- Domestic production activities deduction, Domestic Production Activities Deduction Increased
- Domestic production activities in Puerto Rico, Expired Tax Benefits
- Donor advised funds, Contributions to donor advised funds.
E
- Earned income credit, Earned Income Credit (EIC) Amounts Increased, Earned Income Credit
- Easements, Filing fee for easements on buildings in historic districts.
- Economic stimulus payment, Economic Stimulus Payment
- Education benefits:
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- Education savings bonds, Income Limits Increased for Reduction of Education Savings Bond Exclusion, Income Limits Increased for Reduction of Education Savings Bond Exclusion
- Hope credit, Income Limits Increased for Hope and Lifetime Learning Credits, Hope and Lifetime Learning Credits
- Lifetime learning credit, Income Limits Increased for Hope and Lifetime Learning Credits, Hope and Lifetime Learning Credits
- Tuition and fees deduction, New Form 8917, Tuition and Fees Deduction
- Education savings bonds, Income Limits Increased for Reduction of Education Savings Bond Exclusion, Income Limits Increased for Reduction of Education Savings Bond Exclusion
- Educator expenses, Expired Tax Benefits
- Electing small business trust, S Corporations
- Election to be an S corporation, S Corporations
- Employer credit for certain employee tips, Credit for Employer Social Security and Medicare Taxes Paid on Certain Employee Tips
- Employer-owned life insurance contracts, Employer-Owned Life Insurance Contracts
- Energy efficient appliance credit, Expired Tax Benefits
- Environmental cleanup (remediation) cost, Expired Tax Benefits
- Estate and gift tax rate reduced, Maximum Estate and Gift Tax Rate Reduced
- Estimated tax payments, Adjusting your withholding or estimated tax payments for 2008.
- Exclusion from income:
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- Certain cancellation of debt on principle residence, Exclusion From Income for Certain Cancellation of Debt on Principal Residence
- Exclusion of income:
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- Volunteer emergency medical responders, Exclusion of Income for Volunteer Firefighters and Emergency Medical Responders
- Volunteer firefighters, Exclusion of Income for Volunteer Firefighters and Emergency Medical Responders
- Expired tax benefits:
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- Businesses, Expired Tax Benefits
- Individuals, Expired Tax Benefits, Expired Tax Benefits
- IRAs and other retirement plans, Expired Tax Benefits
F
- Federal unemployment tax act (FUTA) tax rate, Federal Unemployment Tax Act (FUTA) Tax Rate
- Food and book inventory contributions, Expired Tax Benefits
- Foreign earned income exclusion, Foreign Earned Income and Housing Exclusions, Foreign Earned Income and Housing Exclusions
- Foreign Earned Income Tax Worksheet, Changes to the Instructions for Form 1040 and Form 1040NR
- Foreign housing exclusion, Foreign Earned Income and Housing Exclusions, Foreign Earned Income and Housing Exclusions
- Foreign tax credit, Foreign Tax Credit
- Forgiveness of debt
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- Exclusion from income, Exclusion From Income for Certain Cancellation of Debt on Principal Residence
- Principal residence, exclusion from income, Exclusion From Income for Certain Cancellation of Debt on Principal Residence
- Form 1040 and 1040NR instructions changed, Changes to the Instructions for Form 1040 and Form 1040NR
- Form 720, first quarter of 2007
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- Air transportation taxes, Changes Effective for the First Quarter of 2007
- Arrow shafts, Changes Effective for the First Quarter of 2007
- Diesel fuel used in trains, Changes Effective for the First Quarter of 2007
- Inland waterways fuel use tax, Changes Effective for the First Quarter of 2007
- Qualified blood collector organizations, Changes Effective for the First Quarter of 2007
- Taxable vaccines, Changes Effective for the First Quarter of 2007
- Form 720, first quarter of 2008
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- Air transportation taxes, Changes Effective for the First Quarter of 2008
- Arrow shafts, Changes Effective for the First Quarter of 2008
- Disregarded entities and qualified subchapter S subsidiaries (QSubs), Changes Effective for the First Quarter of 2008
- Dyed diesel fuel used in trains, Changes Effective for the First Quarter of 2008
- Inland waterways fuel use tax, Changes Effective for the First Quarter of 2008
- Form:
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- 1040, Changes to the Instructions for Form 1040 and Form 1040NR
- 1040-ES, Adjusting your withholding or estimated tax payments for 2008.
- 1040NR, Changes to the Instructions for Form 1040 and Form 1040NR
- 1065, Penalty for Late Filing of a Partnership Return
- 1065-B, Penalty for Late Filing of a Partnership Return
- 1120S, Penalty for Late Filing of an S Corporation Return
- 2290, Changes Effective for the Tax Period Beginning July 1, 2007
- 2553, S Corporations
- 2555, Changes to the Instructions for Form 1040 and Form 1040NR
- 2555-EZ, Changes to the Instructions for Form 1040 and Form 1040NR
- 4562-FY, Special depreciation allowance for certain property.
- 5884, Work Opportunity Credit
- 6251, Alternative Minimum Tax (AMT)
- 8283-V, Filing fee for easements on buildings in historic districts.
- 8615, Investment Income of Children Under a Certain Age
- 8801, Credit for Prior Year Minimum Tax
- 8824, Reporting of sales.
- 8846, Credit for Employer Social Security and Medicare Taxes Paid on Certain Employee Tips
- 8850, Work Opportunity Credit
- 8889, Health Savings Accounts (HSAs), Changes to the Instructions for Form 1040 and Form 1040NR
- 8896, Low Sulfur Diesel Fuel Production Credit
- 8903, Domestic Production Activities Deduction Increased
- 8911, Alternative Fuel Vehicle Refueling Property Credit
- 8917, New Form 8917, Tuition and Fees Deduction
- 8919, New Form 8919, Uncollected Social Security and Medicare Tax on Wages
- 8925, Employer-Owned Life Insurance Contracts
- W-4, Adjusting your withholding or estimated tax payments for 2008.
- Free tax services, How To Get Tax Help
- Fringe benefit parking exclusion, Fringe Benefit Parking Exclusion and Commuter Transportation Benefit, Fringe Benefit Parking Exclusion and Commuter Transportation Benefit
H
- Health savings accounts, Health Savings Accounts (HSAs), Changes to the Instructions for Form 1040 and Form 1040NR, Health Savings Accounts (HSAs), Health Savings Accounts, Health Savings Accounts
- Help (see Tax help)
- Hope credit, Income Limits Increased for Hope and Lifetime Learning Credits, Hope and Lifetime Learning Credits
- Hurricanes Katrina, Rita, and Wilma, Vacant Land Used as Part of Main Home Destroyed by a Hurricane, Expired Tax Benefits
- Husband-wife business, qualified joint venture, Husband-Wife Business
I
- Indian employment credit, Expired Tax Benefits
- Insurance, employer-owned contracts, Employer-Owned Life Insurance Contracts
- Intelligence community, sale of home, Sale of Main Home by Employees of the Intelligence Community
- IRAs:
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- Contribution and deduction limit, Traditional IRA Contribution and Deduction Limit
- Modified AGI limit, Modified AGI Limit for Traditional IRA Contributions Increased, Modified AGI Limit for Traditional IRA Contributions Increased
- Itemized deductions, Limits Increased for Itemized Deductions, Limits Increased for Itemized Deductions
P
- Penalties:
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- Dishonored check, Dishonored Check Penalty Increased
- Filing an erroneous claim for refund or credit, Penalty for Filing Erroneous Claim for Refund or Credit
- Frivolous return, Penalty for Frivolous Tax Submissions Increased
- Penalty for late filing:
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- Partnership return, Penalty for Late Filing of a Partnership Return, Penalty for Late Filing of a Partnership Return
- S corporation return, Penalty for Late Filing of an S Corporation Return
- Personal exemption amount, Personal Exemptions, Personal Exemption Amount Increased
- Personal exemptions, Personal Exemptions, Personal Exemption Amount Increased
- Principal residence, certain cancellation of debt, Exclusion From Income for Certain Cancellation of Debt on Principal Residence
- Public safety officers insurance premiums, Income Exclusion for Retired Public Safety Officers
- Publications (see Tax help)
Q
- Qualified blood collector organizations, Qualified Blood Collector Organizations, Changes Effective for the Tax Period Beginning July 1, 2007
- Qualified charitable distributions, Expired Tax Benefits
- Qualified conservation contribution, Expired Tax Benefits
- Qualified dividends, maximum tax rate reduction, Maximum Tax Rate on Qualified Dividends and Net Capital Gain Reduced
- Qualified Indian reservation property, Expired Tax Benefits
- Qualified joint venture, Husband-Wife Business
- Qualified leasehold improvement property, Expired Tax Benefits
- Qualified motorsports entertainment complex, Expired Tax Benefits
- Qualified plans, Qualified Plans, Qualified Plans
- Qualified reservist distributions, Expired Tax Benefits
- Qualified restaurant property, Expired Tax Benefits
- Qualifying relative clarified, Qualifying relative clarified.
R
- Railroad track maintenance credit, Expired Tax Benefits
- Recovery rebate credit, Recovery Rebate Credit
- Research credit, Expired Tax Benefits
- Rollovers to Roth IRA, Rollovers From Other Retirement Plans to Roth IRAs
- Rollovers:
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- Nonspouse beneficiary, Rollover by Nonspouse Beneficiary
- Nontaxable amounts, Rollover of Nontaxable Amounts
- Roth IRAs:
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- Contribution limit, Roth Contribution Limit
- Modified AGI limit, Modified AGI Limit for Roth IRA Contributions Increased, Modified AGI Limit for Roth IRA Contributions Increased
- Rollovers to, Rollovers From Other Retirement Plans to Roth IRAs
S
- S corporation election, S Corporations
- S corporations, S Corporations
- Sale of main home:
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- Employees of the intelligence community, Sale of Main Home by Employees of the Intelligence Community
- Surviving spouse, Exclusion on Sale of Main Home by Surviving Spouse
- Sales tax deduction, Expired Tax Benefits
- Section 179 deduction, Depreciation and Section 179 Deduction, Depreciation and Section 179 Deduction
- Self-employed health insurance deduction, Self-Employed Health Insurance Deduction
- Self-employment tax, Self-Employment Tax, Self-Employment Tax
- SIMPLE plans, SIMPLE Plans
- Simplified employee pensions (SEPs), Simplified Employee Pensions (SEPs), Simplified Employee Pensions (SEPs)
- Social security and Medicare taxes, Social Security and Medicare Taxes, Social Security and Medicare Taxes, Social Security and Medicare Taxes, Social Security and Medicare Taxes
- Special rules for owners of cooperative apartments, Special Rules for Owners of Cooperative Apartments
- Standard deduction, Standard Deduction Amount Increased, Standard Deduction Amount Increased
- Standard mileage rate, Standard Mileage Rate, Standard Mileage Rate
- Student loan interest deduction, Income Limits Increased for Student Loan Interest Deduction, Income Limits Increased for Student Loan Interest Deduction
- Suggestions for publication, Comments and suggestions.
- Surviving spouse, sale of main home, Exclusion on Sale of Main Home by Surviving Spouse
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