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Listed Property
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摘要: A specific class of depreciable property that is subject to a special set of tax rules if it is used for business no more than 50% of the time. Listed property includes such items as vehicles, compute[阅读全文:]

IRS Publication 931: Deposit Requirements For Employment Taxes
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A document published by the Internal Revenue Service (IRS) that helps employers determine when they are to deposit Social Security, Medicare and income taxes for their employees. Employers must use[阅读全文:]

IRS Publication 936
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A document published by the Internal Revenue Service (IRS) that provides information on deducting home mortgage interest. Mortgage interest deductions are considered itemized deductions. IRS Public[阅读全文:]

IRS Publication 970
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A document published by the Internal Revenue Service (IRS) that provides information on tax benefits available to students and families saving for college. It explains the tax treatment for the mos[阅读全文:]

IRS Publication 971: Innocent Spouse Relief
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A document published by the Internal Revenue Service (IRS) that outlines the three types of tax liability relief for spouses or former spouses who filed joint income tax returns. Couples filing a j[阅读全文:]

IRS Publication 972: Child Tax Credit
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A document published by the Internal Revenue Service (IRS) that provides guidance on determining the child tax credit that can be claimed and how to calculate the amount of earned income to report [阅读全文:]

Itemized Deduction
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摘要: A deduction from a taxpayer's taxable adjusted gross income that is made up of deductions for money spent on certain goods and services throughout the year. The specific deductions that are allowed a[阅读全文:]

Job Hunting Expenses
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摘要: Deductible expenses incurred while searching for a job in the same or similar line of work. These expenses are deductible regardless of whether you find a new job.

The expenses are not d[阅读全文:]

Jobs And Growth Tax Relief Reconciliation Act of 2003 - JGTRRA
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摘要: A U.S. tax law, passed by Congress on May 23, 2003, that lowered the maximum individual income tax rate on corporate dividends to 15%. The act also reduced the long-term individual income tax rate on [阅读全文:]

Joint Return Test
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摘要: One of the tests administered by the IRS that potential dependents must pass in order to be claimed as such by another taxpayer. The joint return test stipulates that no dependent can file a joint ret[阅读全文:]