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Federal Tax Booklet

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Federal Tax Booklet

Federal tax booklet Publication 598 - Introductory Material Table of Contents What's New Introduction Useful Items - You may want to see: What's New Federal tax deposits must be made by electronic funds transfer. Federal tax booklet Beginning January 1, 2011, you must use electronic funds transfer to make all federal tax deposits. Federal tax booklet Forms 8109 and 8109-B, Federal Tax Deposit Coupon, cannot be used after 2010. Federal tax booklet See Federal Tax Deposits Must be Made by Electronic Funds Transfer on page 3. Federal tax booklet For large corporations, special rules apply for estimated tax payments that are required to be made for the period that includes July, August, or September of 2012, and the period that immediately follows these months. Federal tax booklet See the instructions for line 12 on the 2012 Form 990-W (Worksheet), Estimated Tax on Unrelated Business Taxable Income for Tax-Exempt Organizations. Federal tax booklet The maximum cost of a low-cost article, for organizations eligible to receive charitable contributions, was increased to $9. Federal tax booklet 70 for 2011. Federal tax booklet See Distribution of low-cost articles on page 8. Federal tax booklet The annual limit on associate member dues received by an agricultural or horticultural organization not treated as gross income was increased to $148 for 2011. Federal tax booklet See Exception under Dues of Agricultural Organizations and Business Leagues on page 10. Federal tax booklet The IRS has created a page on IRS. Federal tax booklet gov that includes information about Pub. Federal tax booklet 598 at www. Federal tax booklet irs. Federal tax booklet gov/pub598. Federal tax booklet Introduction An exempt organization is not taxed on its income from an activity substantially related to the charitable, educational, or other purpose that is the basis for the organization's exemption. Federal tax booklet Such income is exempt even if the activity is a trade or business. Federal tax booklet However, if an exempt organization regularly carries on a trade or business not substantially related to its exempt purpose, except that it provides funds to carry out that purpose, the organization is subject to tax on its income from that unrelated trade or business. Federal tax booklet This publication covers the rules for the tax on unrelated business income of exempt organizations. Federal tax booklet It explains: Which organizations are subject to the tax (chapter 1), What the requirements are for filing a tax return (chapter 2), What an unrelated trade or business is (chapter 3), and How to figure unrelated business taxable income (chapter 4). Federal tax booklet All section references in this publication are to the Internal Revenue Code. Federal tax booklet Useful Items - You may want to see: Publication 557 Tax-Exempt Status for Your Organization Form (and Instructions) 990-T Exempt Organization Business Income Tax Return See chapter 5 for information about getting these publications and forms. Federal tax booklet Comments and suggestions. Federal tax booklet   We welcome your comments about this publication and your suggestions for future editions. Federal tax booklet   You can write to us at: Internal Revenue Service Individual Forms and Publications Branch SE:W:CAR:MP:T:I 1111 Constitution Ave. Federal tax booklet NW, IR-6526 Washington, DC 20224   We respond to many letters by telephone. Federal tax booklet Therefore, it would be helpful if you would include your daytime phone number, including the area code, in your correspondence. Federal tax booklet   You can email us at taxforms@irs. Federal tax booklet gov. Federal tax booklet Please put “publications Comment” on the subject line. Federal tax booklet You can also send us comments from www. Federal tax booklet irs. Federal tax booklet gov/formspubs/, select “Comment on Tax Forms and Publications” under “Information about. Federal tax booklet ”   Although we cannot respond individually to each comment received, we do appreciate your feedback and will consider your comments as we revise our tax products. Federal tax booklet Prev  Up  Next   Home   More Online Publications
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The Federal Tax Booklet

Federal tax booklet Index A Additional Medicare Tax, What's New for 2013, What's New, Employment Taxes, Additional Medicare Tax. Federal tax booklet Advertising, Advertising expenses. Federal tax booklet Amortization Anti-abuse rule, Anti-abuse rule. Federal tax booklet 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 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. Federal tax booklet Research costs, Research and Experimental Costs Section 197 intangibles defined, Section 197 Intangibles Defined Start-up costs, Business Start-Up Costs Starting a businesscosts, Starting a Business Anticipated liabilities, Anticipated liabilities. Federal tax booklet Assessments, local, Taxes for local benefits. Federal tax booklet Assistance (see Tax help) At-risk limits, At-risk limits. Federal tax booklet Attorney fees, Legal and professional fees. Federal tax booklet Awards, Achievement awards. Federal tax booklet , Length-of-service award. Federal tax booklet , Safety achievement award. Federal tax booklet B Bad debts Defined, Definition of Business Bad Debt How to treat, How To Claim a Business Bad Debt Recovery, Recovery of a Bad Debt Types of, Types of Business Bad Debts When worthless, When a Debt Becomes Worthless Bonuses Employee, Bonuses Royalties, Bonuses and advanced royalties. Federal tax booklet Bribes, Bribes and kickbacks. Federal tax booklet Business Assets, Business Assets Books and records, Business books and records, etc. Federal tax booklet Meal expenses, Meals and Entertainment Use of car, Business use of your car. Federal tax booklet , Car and truck expenses. Federal tax booklet Use of home, Business use of your home. Federal tax booklet C Campaign contribution, Political contributions. Federal tax booklet Capital expenses, Capital Expenses, Capital versus Deductible Expenses Capitalization of interest, Capitalization of Interest Car allowance, Car allowance. Federal tax booklet Car and truck expenses, Car and truck expenses. Federal tax booklet Carrying charges, Carrying Charges Charitable contributions, Charitable contributions. Federal tax booklet Circulation costs, newspapers and periodicals, Circulation Costs Club dues, Club dues and membership fees. Federal tax booklet Comments on publication, Comments and suggestions. Federal tax booklet Commitment fees, Commitment fees or standby charges. Federal tax booklet Computer software, Computer software. Federal tax booklet Constant-yield method, OID, Constant-yield method. Federal tax booklet Contested liability, Contested liability. Federal tax booklet Contributions Charitable, Charitable contributions. Federal tax booklet Political, Political contributions. Federal tax booklet Copyrights, Patents, copyrights, etc. Federal tax booklet 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. Federal tax booklet Covenant not to compete, Covenant not to compete. Federal tax booklet Credit card convenience fees, Credit card convenience fees. Federal tax booklet D De minimis OID, De minimis OID. Federal tax booklet Debt-financed distributions, Debt-financed distribution. Federal tax booklet Definitions Business bad debt, Definition of Business Bad Debt Necessary expense, What Can I Deduct? Ordinary expense, What Can I Deduct? Section 197 intangibles, Section 197 Intangibles Defined Demolition expenses, Demolition expenses or losses. Federal tax booklet Depletion Mineral property, Mineral Property Oil and gas wells, Oil and Gas Wells Percentage table, Mines and other natural deposits. Federal tax booklet 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. Federal tax booklet E Economic interest, Who Can Claim Depletion? Economic performance, Economic performance. Federal tax booklet Education expenses, Education Expenses, Education expenses. Federal tax booklet Elderly, improvements for, Barrier Removal Costs Employee benefit programs, Employee benefit programs. Federal tax booklet Employment taxes, Employment Taxes Entertainment, Reimbursement of Travel, Meals, and Entertainment Excise taxes, Excise taxes. Federal tax booklet Experimentation costs, Research and Experimental Costs, Research and Experimental Costs Exploration costs, Exploration Costs F Fees Commitment, Commitment fees or standby charges. Federal tax booklet Legal and professional, Legal and professional fees. Federal tax booklet Regulatory, Licenses and regulatory fees. Federal tax booklet Tax return preparation, Tax preparation fees. Federal tax booklet Fines, Penalties and fines. Federal tax booklet Forgone, Forgone interest. Federal tax booklet Forgone interest, Forgone interest. Federal tax booklet Form 3115, Form 3115. Federal tax booklet , Changing Your Accounting Method 4562, How To Deduct Amortization 5213, Using the presumption later. Federal tax booklet 8826, Disabled access credit. Federal tax booklet 8885, Health coverage tax credit. Federal tax booklet T, Form T. Federal tax booklet Franchise, Franchise, trademark, or trade name. Federal tax booklet , Franchise, trademark, trade name. Federal tax booklet Franchise taxes, Franchise taxes. Federal tax booklet Free tax services, Free help with your tax return. Federal tax booklet Fringe benefits, Fringe Benefits Fuel taxes, Fuel taxes. Federal tax booklet 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. Federal tax booklet Going into business, Going Into Business, Starting a Business Goodwill, Goodwill. Federal tax booklet Gross income, not-for-profit activity, Gross Income H Health insurance, deduction for self-employed, Self-Employed Health Insurance Deduction Heating equipment, Heating equipment. Federal tax booklet Help (see Tax help) Home, business use of, Business use of your home. Federal tax booklet I Impairment-related expenses, Impairment-related expenses. Federal tax booklet 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 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, Forgone interest. Federal tax booklet Allocation of, Allocation of Interest Below-market, Below-Market Loans Business expense for, Interest Capitalized, Capitalized interest. Federal tax booklet , Capitalization of Interest Carrying charge, Carrying Charges Deductible, Interest You Can Deduct Life insurance policies, Interest on loans with respect to life insurance policies. Federal tax booklet Not deductible, Interest You Cannot Deduct Refunds of, Refunds of interest. Federal tax booklet When to deduct, When To Deduct Interest Internet-related expenses, Internet-related expenses. Federal tax booklet Interview expenses, Interview expense allowances. Federal tax booklet K Key person, Who is a key person? Kickbacks, Bribes and kickbacks. Federal tax booklet L Leases Canceling, Canceling a lease. Federal tax booklet Cost of getting, Cost of Getting a Lease, Getting a Lease Improvements by lessee, Improvements by Lessee Leveraged, Leveraged leases. Federal tax booklet Mineral, Bonuses and advanced royalties. Federal tax booklet Oil and gas, Bonuses and advanced royalties. Federal tax booklet Sales distinguished, Lease or purchase. Federal tax booklet Taxes on, Taxes on Leased Property Legal and professional fees, Legal and professional fees. Federal tax booklet Licenses, Government-granted license, permit, etc. Federal tax booklet , Licenses and regulatory fees. Federal tax booklet Life insurance coverage, Life insurance coverage. Federal tax booklet Limit on deductions, Not-for-Profit Activities Line of credit, Line of credit (continuous borrowings). Federal tax booklet Loans Below-market interestrate, Below-Market Loans Discounted, Discounted loan. Federal tax booklet Loans or Advances, Loans or Advances Lobbying expenses, Lobbying expenses. Federal tax booklet Long-term care insurance, Qualified long-term care insurance. Federal tax booklet Losses, Limits on losses. Federal tax booklet , Not-for-Profit Activities At-risk limits, At-risk limits. Federal tax booklet Net operating, Net operating loss. Federal tax booklet Passive activities, Passive activities. Federal tax booklet M Machinery parts, Machinery parts. Federal tax booklet Meals, Reimbursement of Travel, Meals, and Entertainment Meals and entertainment, Meals and Entertainment Meals and lodging, Meals and lodging. Federal tax booklet Methods of accounting, When Can I Deduct an Expense? Mining Depletion, Mines and Geothermal Deposits Development costs, Development Costs Exploration costs, Exploration Costs Mortgage, Mortgage. Federal tax booklet , Expenses paid to obtain a mortgage. Federal tax booklet Moving expenses, machinery, Moving machinery. Federal tax booklet N Natural gas, Natural Gas Wells Nonqualifying intangibles, Assets That Are Not Section 197 Intangibles Not-for-profit activities, Not-for-Profit Activities Not-for-profit activity, gross income, Gross Income O Office in home, Business use of your home. Federal tax booklet 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 safe harbor method, Optional safe harbor method. Federal tax booklet 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). Federal tax booklet Outplacement services, Outplacement services. Federal tax booklet P Passive activities, Passive activities. Federal tax booklet Payments in kind, Payments in kind. Federal tax booklet Penalties, Prepayment penalty. Federal tax booklet Deductible, Penalties and fines. Federal tax booklet Nondeductible, Penalties and fines. Federal tax booklet Prepayment, Prepayment penalty. Federal tax booklet Per diem and car allowances, Per Diem and Car Allowances Percentage depletion, Percentage Depletion Personal property tax, Personal property tax. Federal tax booklet Political contributions, Political contributions. Federal tax booklet Pollution control facilities, Pollution Control Facilities Prepaid expense, Prepayment. Federal tax booklet Extends useful life, Prepayment. Federal tax booklet Interest, Prepaid interest. Federal tax booklet , Prepaid interest. Federal tax booklet Rent, Rent paid in advance. Federal tax booklet Prepayment penalty, Prepayment penalty. Federal tax booklet Presumption of profit, Not-for-Profit Activities Publications (see Tax help) R Real estate taxes, Real Estate Taxes Recapture Exploration expenses, Recapture of exploration expenses. Federal tax booklet Timber property, Recapture. Federal tax booklet Recordkeeping, Partnerships and S Corporations Recovery of amount deducted, Recovery of amount deducted (tax benefit rule). Federal tax booklet Refiners who cannot claim percentage depletion, Refiners who cannot claim percentage depletion. Federal tax booklet Reforestation costs, Reforestation Costs, Reforestation Costs Regulatory fees, Licenses and regulatory fees. Federal tax booklet Reimbursements, Reimbursements Business expenses, Reimbursements for Business Expenses Mileage, Per Diem and Car Allowances Nonaccountable plan, Nonaccountable Plans Per diem , Per Diem and Car Allowances Related persons Anti-churning rules, Related person. Federal tax booklet Coal or iron ore, Disposal to related person. Federal tax booklet Payments to, Related person. Federal tax booklet , Related person. Federal tax booklet Refiners, Related person. Federal tax booklet Unreasonable rent, Unreasonable rent. Federal tax booklet Removal, Retired Asset Removal Costs, Barrier Removal Costs Rent expense, capitalizing, Capitalizing Rent Expenses Repairs, Repairs. Federal tax booklet Repayments (claim of right), Repayments. Federal tax booklet Research costs, Research and Experimental Costs, Research and Experimental Costs Retiree drug subsidy, What's New for 2013, What's New S Sales taxes, Sales tax. Federal tax booklet Section 179 expense deduction (see Cost recovery) Self-employed health insurance deduction, Self-Employed Health Insurance Deduction Self-employment tax, Self-employment tax. Federal tax booklet Self-insurance, reserve for, Nondeductible Premiums Sick pay, Sick and Vacation Pay Standard meal allowance, Standard meal allowance. Federal tax booklet Standard mileage rate, Car allowance. Federal tax booklet (see Business use of your car) Standby charges, Commitment fees or standby charges. Federal tax booklet Start-up costs, Business Start-Up and Organizational Costs, Business Start-Up Costs Subscriptions, Subscriptions. Federal tax booklet Suggestions for publication, Comments and suggestions. Federal tax booklet Supplies and materials, Supplies and materials. Federal tax booklet T Tax help, How To Get Tax Help Tax preparation fees, Tax preparation fees. Federal tax booklet Taxes, Taxes on Leased Property Carrying charge, Carrying Charges Employment, Employment Taxes Excise, Excise taxes. Federal tax booklet Franchise, Franchise taxes. Federal tax booklet Fuel, Fuel taxes. Federal tax booklet Income, Income Taxes Leased property, Taxes on Leased Property Personal property, Personal property tax. Federal tax booklet Real estate, Real Estate Taxes Sales, Sales tax. Federal tax booklet Unemployment fund, Unemployment fund taxes. Federal tax booklet Telephone, Telephone. Federal tax booklet Timber, Reforestation Costs, Timber Tools, Tools. Federal tax booklet Trademark, trade name, Franchise, trademark, or trade name. Federal tax booklet , Franchise, trademark, trade name. Federal tax booklet Travel, Reimbursement of Travel, Meals, and Entertainment TTY/TDD information, How To Get Tax Help U Unemployment fund taxes, Unemployment fund taxes. Federal tax booklet Unpaid expenses, related person, Related person. Federal tax booklet Utilities, Utilities. Federal tax booklet V Vacation pay, Sick and Vacation Pay W Wages Property, Property Tests for deducting pay, Tests for Deducting Pay Welfare benefit funds, Welfare benefit funds. Federal tax booklet Prev  Up     Home   More Online Publications