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Form 8283-V: Payment Voucher for Filing Fee Under Section 170(f)(13)
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摘要: An IRS tax form completed by taxpayers claiming a charitable contribution exceeding $10,000. Form 8283-V is used if the charitable contribution is an easement on the exterior of a building located in [阅读全文:]

Educator Expenses Deduction
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摘要: An above-the-line deduction for teachers and other education professionals to compensate for unreimbursed out-of-pocket expenses incurred in the course of their teaching duties. The educator expenses [阅读全文:]

Elderly and Disabled Credit
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摘要: A non-refundable tax credit available for taxpayers who are aged 65 or over, or who are permanently and totally disabled. The Elderly and Disabled Credit is designed to provide a measure of financial [阅读全文:]

Federal Telephone Excise Tax
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摘要: The federal telephone excise tax is a statutory federal tax on communications services. It is collected from a customer (of a telephone company, for instance) by the entity receiving any payment for f[阅读全文:]

Federal Unemployment Tax Act - FUTA
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摘要: The original legislation that allows the federal government to tax businesses for the purpose of collecting revenue that is then allocated to state workforce agencies. The Federal Unemployment Tax Act[阅读全文:]

Field Audit
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摘要: An audit is an investigation conducted by the Internal Revenue Service (IRS) into a taxpayer's financial records and tax return(s). A field audit is a systematic investigation by the IRS that is cond[阅读全文:]

Filing Extension
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摘要: An exemption made to both individual taxpayers and businesses that are unable to file a tax return by the due date. Individual taxpayers can complete IRS Form 4868 for an automatic six-month extension[阅读全文:]

Filing Status
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摘要: A category that defines the type of tax return form an individual will use. Filing status is closely tied to marital status.

The five filing statuses are:

1. Single individual
2. Ma[阅读全文:]

Final Return For Decedent
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摘要: The final tax return filed for an individual in the year of that person's death. Taxpayers who die in any given year will have one final tax return filed on their behalf for this year. A copy of the [阅读全文:]

First-Time Homebuyer Tax Credit
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摘要: A refundable tax credit made available to Americans purchasing their first home. The first-time homebuyer tax credit originally applied to home purchases made by qualified first-time buyers between Ap[阅读全文:]