Business Tax Law

Business General Information

Business Entertainment Expenses
Business Income
Business Travel Expenses
Business Use of Car
Business Use of Home
Business Use of Home – Is It Deductible?
Business Use of Home – Taxes and Interest
Principal Business Activity Codes

Partnership / 1065

2005 1065 K-1 instructions
Basis Limitations for K-1 Losses
Dispositions with Prior Section 179 Expense
Form 1065
Partner Health Insurance Premiums
Partner Section 179 Expense Deduction
Partner’s Capital Account Analysis
Schedule K-1 (Forms 1065 and 1120S)
Schedule K-1 – Line 20 (Form 1065) Code Definition

Corporate / 1120

Alternative Taxation of Income from Qualifying Shipping Activities
Corporate Extensions
Form 1120
Schedule M-3 FAQs
Unrecaptured 1250 Gain
Retroactive 1120 Tax Return
RE in a Corp

S Corporate / 1120S

Basis Limitations for K-1 Losses
Dispositions with Prior Section 179 Expense
Distributions from AAA
Electing S Corporation Status
Election: Family as Single Shareholders for “S” Corps.
Form 1120S
S Corporation Distributions
S Corporation Excess Net Passive Income Tax
S Corporation Termination of Shareholders Interest
Schedule K-1 (Forms 1065 and 1120S)

Fiduciary / 1041

Fiduciary Terms
Form 1041

Estates and Trusts

Bankruptcy Estates
Complex Trusts
Decedent’s Estates
Electing Small Business Trusts (ESBT)
Estate Tax Filing Requirement
Estate Terms
Estate and Gift Tax Reporting of Gifts from Prior Periods
Grantor Trusts
GST Exemption
Guide to Types of Estate and Trust Entities
How to File a Trust Return
Qualified Disability Trusts
Qualified Funeral Trusts
Simple Trusts
Split-Interest Charitable Trusts
Trust 1041-A
Trust 1041-T
Trust Depreciation
Trust Schedule D

Gift Tax / 709

Annual Exclusion for Gift Tax
Estate and Gift Tax Reporting of Gifts from Prior Periods
Gift Tax Filing Requirement
GST Exemption
Unified Credit for Gift and Estate Tax
Related Internal Revenue Code Sections
Sec. 2012. Credit for gift tax
Sec. 2505. Unified credit against gift tax
Sec. 6019. Gift tax returns
Sec. 6075. Time for filing estate and gift tax returns

Exempt Organizations (Non-Profit) / 990s

Exempt Organization Reference Chart
Exempt Organization Return Filing
990-N Filing ePostcard
Gross Receipts Normally $25,000 or Less Test

Business