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Tax Help Archives > 2005 > IRS Publications > IRS Publication 334
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Pub. 334, Tax Guide for Small Business |
2005 Tax Year |
Index
A
- Accounting method
-
- Accrual, Accrual Method
- Cash, Cash Method
- Change in, Change in Accounting Method
- Combination, Combination Method
- Special, Special Methods
- Accounting method:
-
- Accrual, Accrual method.
- Cash, Cash method.
- Accounting periods, Accounting Periods
- Accrual method of accounting, Accrual Method
-
- Expenses, Expenses
- Income — general rule, Income-General Rule
- Income — special rules, Income-Special Rules
- Related persons, special rule, Special rule for related persons.
- Adjusted basis of property, Adjusted basis.
- Administrator, Executor or administrator.
- Alternative fuel vehicle refueling credit, Alternative fuel vehicle refueling property credit (Form 8911).
- Alternative minimum tax, Alternative minimum tax (AMT).
- Alternative motor vehicle credit, Alternative motor vehicle credit (Form 8910).
- Appeal rights, Appeals.
- Audits, Examinations (audits).
C
- Calendar tax year defined, Calendar tax year.
- Canceled debt, Canceled Debt, Cancellation of qualified real property business debt.
- Capital gain or loss, Is My Gain or Loss Ordinary or Capital?
- Car expenses, Car and Truck Expenses, Methods for Deducting Car and Truck Expenses
- Cash discount, Cash discounts., Cash discounts.
- Cash method of accounting, Cash Method
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- Expenses, Expenses
- Income, Income
- Change, accounting method, Automatic change procedures.
- Changing methods, Changing methods.
- Claim for refund, Refunds.
- Clean-fuel vehicle credit, Car and Truck Expenses
- Collection of tax, Collections.
- Combination method of accounting, Combination Method
- Comments on publication, Comments and suggestions.
- Condemned property, Condemned property.
- Consignments, Consignments.
- Construction allowances, Construction allowances.
- Contributions to selected community development corporations, credit for, Credit for contributions to selected community development corporations (Form 8847).
- Cost of goods sold, How To Figure Cost of Goods Sold
- Credit:
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- Advanced lean burn technology motor vehicle credit, Alternative motor vehicle credit (Form 8910).
- Alternative fuel vehicle refueling, Alternative fuel vehicle refueling property credit (Form 8911).
- Alternative motor vehicle, Alternative motor vehicle credit (Form 8910).
- Biodiesel fuels, Biodiesel and renewable diesel fuels credit (Form 8864)
- Clean-fuel vehicle, Car and Truck Expenses
- Contributions to selected community development corporations, Credit for contributions to selected community development corporations (Form 8847).
- Diesel fuels, renewable, Biodiesel and renewable diesel fuels credit (Form 8864)
- Disabled access, Disabled access credit (Form 8826).
- Distilled spirits, Distilled spirits credit (Form 8906).
- Electric vehicle, Car and Truck Expenses
- Empowerment zone employment, Empowerment zone and renewal community employment credit (Form 8844).
- Enhanced oil recovery, Enhanced oil recovery credit (Form 8830).
- How to claim, How To Claim the Credit
- Indian coal, Renewable electricity, refined coal, and Indian coal production credit (Form 8835).
- Indian employment, Indian employment credit (Form 8845).
- Investment, Investment credit (Form 3468).
- Low sulfur diesel fuel production, Low sulfur diesel fuel production credit (Form 8896).
- Low-income housing, Low-income housing credit (Form 8586).
- New markets, New markets credit (Form 8874).
- Nonconventional source fuel, Nonconventional source fuel credit (Form 8907).
- Orphan drug, Orphan drug credit (Form 8820).
- Qualified alternative fuel motor vehicle credit, Alternative motor vehicle credit (Form 8910).
- Qualified fuel cell motor vehicle credit, Alternative motor vehicle credit (Form 8910).
- Qualified hybrid motor vehicle credit, Alternative motor vehicle credit (Form 8910).
- Qualified railroad track maintenance, Qualified railroad track maintenance credit (Form 8900).
- Refined coal, Renewable electricity, refined coal, and Indian coal production credit (Form 8835).
- Renewable electricity, Renewable electricity, refined coal, and Indian coal production credit (Form 8835).
- Research, Credit for increasing research activities (Form 6765).
- Taxes paid on certain employee tips, Credit for employee social security and Medicare taxes paid on certain employee tips (Form 8846).
- Welfare-to-work, Welfare-to-work credit (Form 8861).
- Work opportunity, Work opportunity credit (Form 5884).
- Credits:
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- Business, General Business Credits
D
- Damages as income, Damages.
- Debt, Debt.
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- Qualified real property business, Qualified real property business debt.
- Refund offset against, Offset against debts.
- Debt:
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- Bad, Bad Debts
- Canceled, Canceled Debt
- Definitions:
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- Accounting methods, Accounting Methods
- Accounting periods, Accounting Periods
- Bartering, Bartering for Property or Services
- Basis, Basis.
- Business bad debt, Business bad debt.
- Cash discount, Cash discounts., Cash discounts.
- Dispositions of property, What Is a Disposition of Property?
- Drawing account, Merchandise withdrawn from sale.
- Entertainment expenses, Entertainment expenses.
- Fair market value, Fair market value.
- Fringe benefit, Fringe benefits.
- Local transportation expenses, Local transportation expenses.
- Necessary expense, Introduction
- Net operating loss, Net Operating Losses (NOLs)
- Nonbusiness bad debt, Nonbusiness bad debts.
- Ordinary expense, Introduction
- Principal place of business, Principal place of business.
- Qualified long-term real property, Qualified long-term real property.
- Qualified real property business debt, Cancellation of qualified real property business debt.
- Rent, Rent Expense
- Restricted property, Other Income
- Retail space, Retail space.
- Self-employment (SE) tax, Self-Employment (SE) Tax
- Sole proprietor, Sole proprietor.
- Tax home, Local transportation expenses.
- Tax year, Accounting Periods
- Trade discount, Trade discounts., Cash discounts.
- Travel expenses, Travel, Meals, and Entertainment
- Depreciation recapture, Recapture of depreciation.
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- Listed property, Listed property.
- Depreciation recapture:
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- Section 179 property, Section 179 property.
- Depreciation:
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- Deduction, Depreciation
- Listed property, Listed property.
- Special allowance, Limited applicability of special depreciation allowance.
- Direct seller, Direct seller., Real estate agent or direct seller.
- Disabled access credit, Disabled access credit (Form 8826).
- Disposition of property:
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- Business property, Introduction
- Installment sale, Installment sales., Installment sales.
- Like-kind exchange, Like-kind exchanges., Like-kind exchanges., Exchange of like-kind property.
- Nontaxable exchange, Nontaxable exchanges.
- Sale of a business, Sale of a business.
- Distilled spirits credit, Distilled spirits credit (Form 8906).
- Dividend income, Interest and Dividend Income
- Donation of inventory, Donation of inventory.
- Drawing account, Merchandise withdrawn from sale.
E
- e-file, IRS e-file (Electronic Filing)
- Economic injury, Economic injury.
- EFTPS, EFTPS
- Electric vehicle credit, Car and Truck Expenses
- Electronic filing, IRS e-file (Electronic Filing)
- Employee benefit programs, Fringe benefits.
- Employees' pay, Employees' Pay
- Employer identification number (EIN), Employer identification number (EIN).
- Employment taxes:
-
- About, Employment Taxes
- Deduction for, Employment taxes.
- Empowerment zone employment credit, Empowerment zone and renewal community employment credit (Form 8844).
- Energy efficient appliance credit, Energy efficient appliance credit (Form 8909).
- Energy efficient home credit, Energy efficient home credit (Form 8908).
- Enhanced oil recovery credit, Enhanced oil recovery credit (Form 8830).
- Entertainment expenses, Entertainment expenses.
- Escrow, payments placed in, Payment placed in escrow.
- Estimated tax, How Do I Pay Income Tax?
- Examinations (audits), Examinations (audits).
- Excise taxes:
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- About, Excise Taxes
- Deduction for, Excise taxes.
- Executor, Executor or administrator.
- Expenses, Business Expenses
F
- Fair market value, Fair market value.
- Figuring earnings subject to SE tax, Figuring Earnings Subject to Self-Employment (SE) Tax
- Filing business taxes, Filing and Paying Business Taxes
- Fiscal tax year defined, Fiscal tax year.
- Fishing crew member, Fishing crew member., Fishing crew member.
- Form
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- 4797, Listed property.
- Form:
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- 1040, How Do I File?
- 1040-ES, How Do I Pay Income Tax?
- 1040-V, Balance due.
- 1099-B, Information returns.
- 1099-MISC, Form 1099-MISC., Information returns.
- 1128, Change in tax year.
- 2210, Penalty for underpayment of tax.
- 2290, Form 2290.
- 3115, Change in Accounting Method
- 3468, Investment credit (Form 3468).
- 3800, How To Claim the Credit
- 4562, Form 4562.
- 4684, Casualties and thefts.
- 4797, Dispositions of business property and depreciable property., Condemned property.
- 4868, When Is My Tax Return Due?
- 5884, Work opportunity credit (Form 5884).
- 6251, Alternative minimum tax (AMT).
- 6252, Installment sales.
- 6765, Credit for increasing research activities (Form 6765).
- 720, Form 720.
- 8300, Form 8300.
- 8586, Low-income housing credit (Form 8586).
- 8594, Sale of a business.
- 8820, Orphan drug credit (Form 8820).
- 8824, Like-kind exchanges., Like-kind exchanges.
- 8826, Disabled access credit (Form 8826).
- 8829, Deduction limit.
- 8830, Enhanced oil recovery credit (Form 8830).
- 8835, Renewable electricity, refined coal, and Indian coal production credit (Form 8835).
- 8844, Empowerment zone and renewal community employment credit (Form 8844).
- 8845, Indian employment credit (Form 8845).
- 8846, Credit for employee social security and Medicare taxes paid on certain employee tips (Form 8846).
- 8847, Credit for contributions to selected community development corporations (Form 8847).
- 8857, Innocent spouse relief.
- 8861, Welfare-to-work credit (Form 8861).
- 8864, Biodiesel and renewable diesel fuels credit (Form 8864)
- 8874, New markets credit (Form 8874).
- 8896, Low sulfur diesel fuel production credit (Form 8896).
- 8900, Qualified railroad track maintenance credit (Form 8900).
- 8906, Distilled spirits credit (Form 8906).
- 8907, Nonconventional source fuel credit (Form 8907).
- 8910, Alternative motor vehicle credit (Form 8910).
- 982, Exclusions
- Schedule C, How Do I File?
- Schedule C-EZ, How Do I File?
- SS-4, Employer identification number (EIN).
- SS-5, Social security number (SSN).
- W-2, Form W-2.
- W-7, Individual taxpayer identification number (ITIN).
- W-9, Other payee.
- Fringe benefits, Fringe benefits.
- Fuel taxes, Fuel taxes.
H
- Health insurance, deduction for self-employed, Self-employed health insurance deduction.
- Help (see Tax help)
- Help from Small Business Administration, Small Business Administration
- Home, business use of, Business Use of Your Home
- Hotels, boarding houses, and apartments, Hotels, boarding houses, and apartments.
- Husband and wife business, Husband and wife business.
I
- Identification numbers, Identification Numbers
- Income tax return, who must file, Do I Have To File an Income Tax Return?
- Income tax:
-
- About, Income Tax
- Deduction for, Income taxes.
- How to pay, How Do I Pay Income Tax?
- Underpayment penalty, Penalty for underpayment of tax.
- Income:
-
- Accounting for your, Accounting for Your Income
- Barter, Bartering for Property or Services
- Other, Other Income
- Paid to a third party, Income paid to a third party.
- Personal property rent, Personal Property Rents
- Rental, Real Estate Rents, Personal Property Rents
- Independent contractor, Employment Taxes, Sole proprietor or independent contractor.
- Indian employment credit, Indian employment credit (Form 8845).
- Individual taxpayer identification number (ITIN), Individual taxpayer identification number (ITIN).
- Information returns, Information Returns
- Innocent spouse relief, Innocent spouse relief.
- Installment sales, Installment sales.
- Insurance agent
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- Former, Insurance agent, former.
- Retired, Insurance agent, retired.
- Insurance:
-
- Expense, Insurance
- Proceeds, Insurance proceeds.
- Interest expense, Interest
- Interest income, Interest and Dividend Income
- International organization employee, Foreign government or international organization employee.
- Inventories, Inventories
- Investment credit, Investment credit (Form 3468).
- IRS mission, IRS mission.
L
- Lease bonus, Lease bonus.
- Lease cancellation payments, Lease cancellation payments.
- Legal fees, Legal and Professional Fees
- Like-kind exchanges, Like-kind exchanges., Exchange of like-kind property.
- Limited liability company, Limited liability company (LLC).
- Local transportation expenses, Local transportation expenses.
- Lodging, Meals and lodging.
- Long-term capital gain or loss, Is My Capital Gain or Loss Short Term or Long Term?
- Lost income payments, Lost income payments.
- Low sulfur diesel fuel production credit, Low sulfur diesel fuel production credit (Form 8896).
- Low-income housing credit, Low-income housing credit (Form 8586).
N
- Net operating losses, Net Operating Losses (NOLs)
- Net profit or loss, Introduction
- New markets credit, New markets credit (Form 8874).
- Newspaper carrier or distributor, Newspaper carrier or distributor.
- Newspaper or magazine vendor, Newspaper or magazine vendor.
- Nonbusiness bad debt, Nonbusiness bad debts.
- Nonconventional source fuel credit, Nonconventional source fuel credit (Form 8907).
- Nondeductible insurance premiums, Nondeductible premiums.
- Nonemployee compensation, Introduction
- Nontaxable exchanges, Nontaxable exchanges.
- Not-for-profit activities, Not-for-Profit Activities
- Notary public, Notary public.
P
- Parking fees, Parking fees and tolls.
- Partners, husband and wife, Husband and wife business.
- Pay, different kinds of, Kinds of pay.
- Paying:
-
- Business taxes, Filing and Paying Business Taxes
- Income tax, How Do I Pay Income Tax?
- Payments to third parties, Payments to third parties.
- Penalty:
-
- Failure to file information returns, Penalties.
- Failure to furnish correct payee statements, Penalties.
- Underpayment of tax, Penalty for underpayment of tax.
- Pension plans, Pension Plans
- Personal property tax, Personal property tax.
- Prepaid expense:
-
- Extends useful life, Prepayment.
- Rent, Rent paid in advance.
- Prepaid rent, Prepaid rent.
- Professional fees, Legal and Professional Fees
- Promissory notes, Promissory notes.
- Public official, Public official.
- Punitive damages, Punitive damages.
R
- Real estate agent, Real estate agent or direct seller.
- Real estate dealer, Real estate dealer
- Real estate rents, Real Estate Rents
- Real estate taxes, Real estate taxes.
- Recovery of deductions, Recovery of items previously deducted.
- Refund, offset against debts, Offset against debts.
- Related persons:
-
- Special rule, Special rule for related persons.
- Unreasonable rent, Unreasonable rent.
- Renewable electricity, refined coal, and Indian coal production credit, Renewable electricity, refined coal, and Indian coal production credit (Form 8835).
- Rent expense, Rent Expense
- Rental income, Real Estate Rents
- Repayment of income, Repayment of income.
- Reporting self-employment tax, Reporting Self-Employment Tax
- Research credit, Credit for increasing research activities (Form 6765).
- Restricted property, Restricted property.
- Retirement plans, Pension Plans
S
- Salaries, Employees' Pay
- Sale of a business, Sale of a business.
- Sales of assets, Introduction
- Sales tax, Sales tax.
- Schedule C, How Do I File?
- Schedule C-EZ, How Do I File?
- Schedule SE, filing requirement, Reporting Self-Employment Tax
- SE tax:
-
- About, Self-Employment (SE) Tax
- Aliens, Aliens.
- Church employee, Church employee.
- Community property income, Community Property Income
- Deduction for, Self-employment tax.
- Effects of using an optional method, Effects of using an optional method.
- Farm optional method, Farm Optional Method
- Fiscal year filer, Fiscal Year Filer
- Fishing crew member, Fishing crew member.
- Foreign government employee, Foreign government or international organization employee.
- Gain or loss, Gain or Loss
- Joint return, Joint return.
- Local government employee, State or local government employee.
- Lost income payments, Lost Income Payments
- Maximum earnings, Maximum earnings subject to self-employment tax.
- Methods for figuring net earnings, Methods for Figuring Net Earnings
- More than one business, More Than One Business, More than one business.
- Nonfarm optional method, Nonfarm Optional Method
- Optional methods
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- Farm, Farm Optional Method
- Nonfarm, Nonfarm Optional Method
- Rate, Self-employment (SE) tax rate.
- Regular method, Regular Method
- Residing abroad, U.S. citizen or resident alien residing abroad.
- Special rules and exceptions, Special Rules and Exceptions
- State government employee, State or local government employee.
- Tax rate, SE tax rate.
- Time limit for posting income, The Social Security Administration (SSA) time limit for posting self-employment income.
- Who must pay, Who Must Pay Self-Employment Tax?
- Why use an optional method, Why use an optional method?
- Section 179 deduction, Section 179 deduction.
- Securities
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- Dealer, Securities dealer.
- Trader, Securities trader.
- Self-employed health insurance deduction, Self-employed health insurance deduction.
- Self-employment tax (see SE tax)
- Self-employment tax: (see SE tax)
- Settlement payments, Settlement payments.
- Short-term capital gain or loss, Is My Capital Gain or Loss Short Term or Long Term?
- Small Business Administration, Small Business Administration
- Social security coverage, Social security coverage.
- Social security number (SSN), Social security number (SSN).
- Sole proprietor, Sole proprietor., Sole proprietor or independent contractor.
- Sport utility vehicle, Section 179 deduction.
- Standard mileage rate, Standard mileage rate.
- Statutory employee, Statutory employee.
- Suggestions for publication, Comments and suggestions.
- SUV, Section 179 deduction.
T
- Tax help, How To Get More Information
- Tax home, Local transportation expenses., Travel expenses.
- Tax preparation fees, Tax preparation fees.
- Tax refund:
-
- Claim for, Refunds.
- Offset against debts, Offset against debts.
- Tax return:
-
- How to file, How Do I File?
- Who must file, Do I Have To File an Income Tax Return?
- Tax year, Accounting Periods
- Taxes:
-
- Deduction for, Taxes
- Employment, Employment Taxes, Employment taxes.
- Excise, Excise Taxes, Excise taxes.
- Fuel, Fuel taxes.
- Income, Income Tax, Income taxes.
- Paid on certain employee tips, Credit for employee social security and Medicare taxes paid on certain employee tips (Form 8846).
- Personal property, Personal property tax.
- Real estate, Real estate taxes.
- Sales, Sales tax.
- Self-employment, Self-Employment (SE) Tax, Self-employment tax.
- Taxpayer Advocate, Contacting your Taxpayer Advocate.
- Taxpayer rights, Declaration of Taxpayer Rights
- Third parties, Payments to, Payments to third parties.
- Tolls, Parking fees and tolls.
- Trade discount, Trade discounts., Trade discounts.
- Trade or business, Trade or business.
- Trailer park owner, Trailer park owner.
- Transportation expenses, Local transportation expenses.
- Travel expenses, Travel expenses.
- Truck expenses, Car and Truck Expenses, Methods for Deducting Car and Truck Expenses
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