Pub. 535, Business Expenses |
2005 Tax Year |
Index
A
- Accountable plan, Accountable Plans
- Achievement awards, Achievement awards.
- Advertising, Advertising expenses.
- Amortization:
-
- Anti-abuse rule, Anti-abuse rule.
- Anti-churning rules, Anti-Churning Rules
- Atmospheric pollution control facilities, Pollution Control Facilities
- Corporate organization costs, Costs of Organizing a Corporation
- Dispositions of section 197 intangibles, Disposition of Section 197 Intangibles
- Experimental costs, Research and Experimental Costs
- Geological and geophysical costs, Geological and Geophysical Costs
- Going into business costs, Going Into Business
- How to deduct, How To Deduct Amortization
- Incorrect amount deducted, Incorrect Amount of Amortization Deducted
- Partnership organization costs, Costs of Organizing a Partnership
- Pollution control facilities, Pollution Control Facilities
- Reforestation costs, Reforestation Costs
- Reforestation expenses, Reforestation Costs
- Related person, Related person.
- Research costs, Research and Experimental Costs
- Section 197 intangibles defined, Section 197 Intangibles Defined
- Start-up costs, Business Start-Up Costs
- Anticipated liabilities, Anticipated liabilities.
- Assessments, local, Taxes for local benefits.
- Assistance (see Tax help)
- At-risk limits, At-risk limits.
- Attorney fees, Legal and professional fees.
- Awards:
-
- Achievement, Achievement awards.
- Length-of-service, Length-of-service award.
- Safety achievement, Safety achievement award.
B
- Bad debts (see Business bad debts)
- Bonuses:
-
- Employee, Bonuses
- Royalties, Bonuses and advanced royalties.
- Bribes, Bribes and kickbacks.
- Brownfields (see Environmental cleanup costs)
- Business bad debts:
-
- Defined, Business Bad Debt Defined
- How to treat, How To Treat
- Recovery, Recovery
- Types of, Types of Business Bad Debts
- When worthless, When Debt Is Worthless
- Where to deduct, Where To Deduct
- Business:
-
- Assets, Business Assets
- Books and records, Business books and records, etc.
- Meal expenses, Meals and Entertainment
- Use of car, Business use of your car., Car and truck expenses.
- Use of home, Business use of your home.
C
- Campaign contribution, Political contributions.
- Capital expenses, Capital Expenses, Capital versus Deductible Expenses
- Capitalization of interest, Capitalization of Interest
- Car allowance, Car allowance.
- Car and truck expenses, Car and truck expenses.
- Carrying charges, Carrying Charges
- Charitable:
-
- Contributions, Charitable contributions.
- Circulation costs, newspapers and periodicals, Circulation Costs
- Clean-fuel property, Deductions for Clean-Fuel Vehicle and Refueling Property, How To Claim the Deductions, How To Claim the Credit
- Cleanup costs, environmental, Reminders, Environmental Cleanup Costs
- Club dues, Club dues and membership fees.
- Comments on publication, Comments and suggestions.
- Commitment fees, Commitment fees or standby charges.
- Compensation, Compensation.
- Computer software, Computer software.
- Constant-yield method, OID, Constant-yield method.
- Contested liability, Contested liability.
- Contributions:
-
- Charitable, Charitable contributions.
- Political, Political contributions.
- Copyrights, Patents, copyrights, etc.
- Cost depletion, Cost Depletion
- Cost of getting lease, Cost of Getting a Lease, Getting a Lease
- Cost of goods sold, Cost of Goods Sold
- Cost recovery, Cost recovery.
- Covenant not to compete, Covenant not to compete.
- Credit card convenience fees, Credit card convenience fees.
- Credit, electric vehicle, Electric Vehicle Credit
D
- De minimis OID, De minimis OID.
- Debt-financed:
-
- Distributions, Debt-financed distribution.
- Definitions:
-
- Achievement award, Achievement awards.
- Business bad debt, Business Bad Debt Defined
- Clean-burning fuel, Clean-burning fuels.
- Clean-fuel vehicle property, Clean-fuel vehicle property.
- Clean-fuel vehicle refueling property, Clean-fuel vehicle refueling property.
- Motor vehicle, Motor vehicle.
- Necessary expense, What Can I Deduct?
- Nonqualifying property, Nonqualifying property.
- Ordinary expense, What Can I Deduct?
- Qualified electric vehicle, Qualified Electric Vehicle
- Section 197 intangibles, Section 197 Intangibles Defined
- Demolition expenses, Demolition expenses or losses.
- Depletion:
-
- Mineral property, Mineral Property
- Oil and gas wells, Oil and Gas Wells
- Percentage table, Mines and other natural deposits.
- Timber, Timber
- Who can claim, Who Can Claim Depletion?
- Depreciation (see Cost recovery)
- Development costs, miners, Development Costs
- Disabled, improvements for, Barrier Removal Costs
- Drilling and development costs, Intangible Drilling Costs
- Dues, membership, Club dues and membership fees.
E
- Economic interest, Who Can Claim Depletion?
- Economic performance, Economic performance.
- Education expenses, Education Expenses, Education expenses.
- Elderly, improvements for, Barrier Removal Costs
- Election:
-
- SIMPLE IRA period, Election period.
- Electric vehicle credit, Electric Vehicle Credit
- Employee benefit programs, Employee benefit programs.
- Employees' pay, Employees' Pay
- Employment taxes, Employment Taxes
- Entertainment, Reimbursement of Travel, Meals, and Entertainment
- Environmental cleanup costs, Reminders, Environmental Cleanup Costs
- Environmental remediation costs (see Environmental cleanup costs)
- Excise taxes, Excise taxes.
- Experimentation costs, Research and Experimental Costs, Research and Experimental Costs
- Exploration costs, Exploration Costs
F
- Fees:
-
- Commitment, Commitment fees or standby charges.
- Legal and professional, Legal and professional fees.
- Loan origination, Points.
- Regulatory, Licenses and regulatory fees.
- Tax return preparation, Tax preparation fees.
- Fines, Penalties and fines.
- Forgone interest, Below-Market Loans
- Form:
-
- 1098, Statement.
- 3115, Form 3115., Changing Your Accounting Method
- 4562, How To Deduct Amortization
- 5213, Using the presumption later.
- 5304-SIMPLE, How To Set Up a SIMPLE IRA Plan
- 5305-S, Setting up a SIMPLE IRA.
- 5305-SA, Setting up a SIMPLE IRA.
- 5305-SEP, Form 5305-SEP.
- 5305-SIMPLE, How To Set Up a SIMPLE IRA Plan
- 8826, Disabled access credit.
- 8834, How To Claim the Credit
- 8885, Health coverage tax credit.
- T, Form T.
- W-2, Tax Treatment of Contributions
- Franchise, Franchise, trademark, or trade name., Franchise, trademark, trade name.
- Franchise taxes, Franchise taxes.
- Free tax services,
- Fringe benefits, Fringe Benefits
- Fuel taxes, Fuel taxes.
G
- Gas wells, Natural Gas Wells
- Geological and geophysical costs:
-
- Development, oil and gas, Geological and Geophysical Costs
- Exploration, oil and gas, Geological and Geophysical Costs
- Geothermal wells, Intangible Drilling Costs, Mines and Geothermal Deposits
- Gifts, nominal value, Gifts of nominal value.
- Going into business, Going Into Business
- Goodwill, Goodwill.
I
- Impairment-related expenses, Impairment-related expenses.
- Improvements, Improvements
- Improvements:
-
- By lessee, Improvements by Lessee
- For disabled and elderly, Barrier Removal Costs
- Income taxes, Income Taxes
- Incorrect amount of amortization deducted, Incorrect Amount of Amortization Deducted
- Individual retirement arrangements (IRAs), Individual Retirement Arrangement (IRA)
- Insurance:
-
- Capitalized premiums, Capitalized Premiums
- Deductible premiums, Deductible Premiums
- Nondeductible premiums, Nondeductible Premiums
- Self-employed individuals, Self-Employed Health Insurance Deduction
- Intangible drilling costs, Intangible Drilling Costs
- Intangibles, amortization, Section 197 Intangibles
- Interest:
-
- Allocation of, Allocation of Interest
- Below-market, Below-Market Loans
- Business expense for, Interest
- Capitalized, Capitalized interest., Capitalization of Interest
- Carrying charge, Carrying Charges
- Deductible, Interest You Can Deduct
- Forgone, Below-Market Loans
- Life insurance policies, Interest on loans with respect to life insurance policies.
- Not deductible, Interest You Cannot Deduct
- Refunds of, Refunds of interest.
- When to deduct, When To Deduct Interest
- Interview expenses, Interview expense allowances.
- IRA, Individual Retirement Arrangement (IRA)
L
- Leases:
-
- Canceling, Canceling a lease.
- Cost of getting, Cost of Getting a Lease, Getting a Lease
- Improvements by lessee, Improvements by Lessee
- Leveraged, Leveraged leases.
- Mineral, Bonuses and advanced royalties.
- Oil and gas, Bonuses and advanced royalties.
- Sales distinguished, Lease or purchase.
- Taxes on, Taxes on Leased Property
- Legal and professional fees, Legal and professional fees.
- Licenses, Government-granted license, permit, etc., Licenses and regulatory fees.
- Limit on deductions, Not-for-Profit Activities
- Line of credit, Line of credit (continuous borrowings).
- Loans:
-
- Below-market interest rate, Below-Market Loans
- Discounted, Discounted loan.
- Origination fees, Points.
- To employees, Loans or Advances
- Lobbying expenses, Lobbying expenses.
- Lodging and meals, Meals and lodging.
- Long-term care insurance, Qualified long-term care insurance.
- Losses:, Limits on losses., Not-for-Profit Activities
-
- At-risk limits, At-risk limits.
- Net operating, Net operating loss.
- Passive activities, Passive activities.
M
- Machinery parts, Machinery parts.
- Meals, Reimbursement of Travel, Meals, and Entertainment
- Meals and entertainment, Meals and Entertainment
- Meals and lodging, Meals and lodging.
- Medical expenses, Impairment-related expenses.
- Methods of accounting, When Can I Deduct an Expense?
- Mining:
-
- Depletion, Mines and Geothermal Deposits
- Development costs, Development Costs
- Exploration costs, Exploration Costs
- Money purchase pension plan, Money purchase pension plan.
- More information (see Tax help)
- Mortgage:, Mortgage.
-
- Cost of acquiring, Expenses paid to obtain a mortgage.
- Interest, Mortgage.
- Moving expenses, machinery, Moving machinery.
O
- Office in home, Business use of your home.
- Oil and gas wells:
-
- Depletion, Oil and Gas Wells
- Drilling costs, Intangible Drilling Costs
- Partnerships, Partnerships and S Corporations
- S corporations, Partnerships and S Corporations
- Optional write-off method:
-
- Circulation costs, Optional Write-off of Certain Tax Preferences
- Experimental costs, Optional Write-off of Certain Tax Preferences
- Intangible drilling and development costs, Optional Write-off of Certain Tax Preferences
- Mining exploration and development costs, Optional Write-off of Certain Tax Preferences
- Research costs, Optional Write-off of Certain Tax Preferences
- Organization costs:
-
- Corporate, Costs of Organizing a Corporation
- Partnership, Costs of Organizing a Partnership
- Organizational costs, Business Start-Up and Organizational Costs
- Original issue discount, Original issue discount (OID).
- Outplacement services, Outplacement services.
P
- Passive activities, Passive activities.
- Payments in kind, Payments in kind.
- Penalties:, Prepayment penalty.
-
- Deductible, Penalties and fines.
- Nondeductible, Penalties and fines.
- Prepayment, Prepayment penalty.
- Per diem and car allowances:
-
- High-low rate, Per Diem and Car Allowances
- Regular rate, Per Diem and Car Allowances
- Reporting allowance, Per Diem and Car Allowances
- Standard meal allowance, Per Diem and Car Allowances
- Standard mileage rate, Per Diem and Car Allowances
- Percentage depletion, Percentage Depletion
- Personal property tax, Personal property tax.
- Points, Points.
- Political contributions, Political contributions.
- Pollution control facilities, Pollution Control Facilities
- Prepaid expense, Prepayment.
- Prepaid expense:
-
- Extends useful life, Prepayment.
- Interest, Prepaid interest., Prepaid interest.
- Rent, Rent paid in advance.
- Prepayment penalty, Prepayment penalty.
- Presumption of profit, Not-for-Profit Activities
- Profit-sharing plans, Profit-sharing plan.
- Publications (see Tax help)
R
- Rate Worksheet for Self-Employed, Figuring Your Deduction
- Real estate taxes, Real Estate Taxes
- Recapture:
-
- Clean-fuel deductions, Recapture of the Deductions
- Electric vehicle credit, Recapture of the Credit
- Exploration expenses, Recapture of exploration expenses.
- Timber property, Recapture.
- Recovery of amount deducted, Recovery of amount deducted (tax benefit rule).
- Refiners who cannot claim percentage depletion, Refiners who cannot claim percentage depletion.
- Reforestation costs, Reforestation Costs, Reforestation Costs
- Regulatory fees, Licenses and regulatory fees.
- Reimbursements, Reimbursements
- Reimbursements:
-
- Accountable plan, Accountable Plans
- Mileage, Per Diem and Car Allowances
- Nonaccountable plan, Nonaccountable Plans
- Per diem, Per Diem and Car Allowances
- Qualifying requirements, Accountable Plans
- Related persons:
-
- Anti-churning rules, Related person.
- Clean-fuel vehicle deduction, Related persons.
- Coal or iron ore, Disposal to related person.
- Payments to, Related person., Related person.
- Refiners, Related person.
- Unreasonable rent, Unreasonable rent.
- Removal:
-
- Barrier, Barrier Removal Costs
- Retired asset, Retired Asset Removal Costs
- Rent expense, capitalizing, Capitalizing Rent Expenses
- Repairs, Repairs.
- Repayments (claim of right), Repayments.
- Research costs, Research and Experimental Costs, Research and Experimental Costs
- Retirement plans:
-
- Defined benefit, Defined Benefit Plan
- Defined contribution, Defined Contribution Plan
- IRA, Individual Retirement Arrangement (IRA)
- Money purchase, Money purchase pension plan.
- Profit-sharing, Profit-sharing plan.
- Qualified, Qualified Plan
- Salary reduction arrangement, Salary Reduction Simplified Employee Pension (SARSEP)
- SEP, Simplified Employee Pension (SEP)
- SIMPLE, SIMPLE Retirement Plans
S
- Salaries and wages, Employees' Pay
- Sales taxes, Sales tax.
- Section 179 expense deduction (see Cost recovery)
- Self-employed health insurance deduction, Self-Employed Health Insurance Deduction
- Self-employment tax, Self-employment tax.
- Self-insurance, reserve for, Nondeductible Premiums
- SEP plans, Simplified Employee Pension (SEP)
- Sick pay, Sick and Vacation Pay
- SIMPLE plans, Excludable employees., Compensation., Notification Requirement, Contribution Limits, Employer matching contributions., Nonelective contributions., When To Deduct Contributions, Distributions (Withdrawals)
- Standard meal allowance, Standard meal allowance.
- Standard mileage rate, Per Diem and Car Allowances
- Standby charges, Commitment fees or standby charges.
- Start-up costs, Business Start-Up and Organizational Costs, Business Start-Up Costs
- Subscriptions, Club dues and membership fees., Subscriptions.
- Suggestions for publication, Comments and suggestions.
- Supplies and materials, Supplies and materials.
T
- Tax help,
- Tax preparation fees, Tax preparation fees.
- Taxes:, Taxes on Leased Property
-
- Carrying charge, Carrying Charges
- Employment, Employment Taxes
- Excise, Excise taxes.
- Franchise, Franchise taxes.
- Fuel, Fuel taxes.
- Income, Income Taxes
- Leased property, Taxes on Leased Property
- Personal property, Personal property tax.
- Real estate, Real Estate Taxes
- Sales, Sales tax.
- Unemployment fund, Unemployment fund taxes.
- Taxpayer Advocate, Contacting your Taxpayer Advocate.
- Telephone, Telephone.
- Timber, Reforestation Costs, Timber
- Tools, Tools.
- Trademark, trade name, Franchise, trademark, or trade name., Franchise, trademark, trade name.
- Travel, Reimbursement of Travel, Meals, and Entertainment
- TTY/TDD information,
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