| Publication 334 |
2003 Tax Year |
Index
This is archived information that pertains only to the 2003 Tax Year. If you
are looking for information for the current tax year, go to the Tax Prep Help Area.
A
- Accounting method
-
- Accrual, Accrual Method
- Cash, Cash Method
- Change in, Change in
Accounting Method
- Combination, Combination Method
- Special, Special Methods
- Accounting method:
-
- Accrual, Accrual method.
- Cash, Cash method.
- Accounting periods, Accounting Periods
- Accrual method of accounting, Accrual Method
-
- Expenses, Expenses
- Income — general rule, Income—General Rule
- Income — special rules, Income—Special Rules
- Related persons, special rule, Special rule for related persons.
- Adjusted basis of property, Adjusted basis.
- Alcohol fuels credit, Credit for alcohol used as a fuel (Form 6478).
- Alternative minimum tax, Alternative minimum tax (AMT).
- Appeal rights, Appeals.
- Assistance (see Tax help)
- Audits, Examinations (audits).
C
- Calendar tax year defined, Calendar tax year.
- Canceled debt, Canceled Debt, Cancellation of qualified real property business debt.
- Capital gain or loss, Is My Gain or Loss
Ordinary or Capital?
- Car expenses, Car and Truck Expenses, Methods for Deducting
Car and Truck Expenses
- Cash discount, Cash discounts., Cash discounts.
- Cash method of accounting, Cash Method
-
- Expenses, Expenses
- Income, Income
- Change, accounting method, Automatic change procedures.
- Changing methods, Changing methods.
- Claim for refund, Refunds.
- Clean-fuel vehicle credit, Car and Truck Expenses
- Collection of tax, Collections.
- Combination method of accounting, Combination Method
- Comments on publication, Comments and suggestions.
- Condemned property, Condemned property.
- Consignments, Consignments.
- Construction allowances, Construction allowances.
- Contributions to selected community development corporations, credit for, Credit for contributions to selected community development corporations (Form 8847).
- Cost of goods sold, How To Figure
Cost of Goods Sold
- Credit:
-
- Alcohol fuels, Credit for alcohol used as a fuel (Form 6478).
- Clean-fuel vehicle, Car and Truck Expenses
- Contributions to selected community development corporations, Credit for contributions to selected community development corporations (Form 8847).
- Disabled access, Disabled access credit (Form 8826).
- Electric vehicle, Car and Truck Expenses
- Empowerment zone employment, Empowerment zone and renewal community employment credit (Form 8844).
- Energy, Energy credit.
- Enhanced oil recovery, Enhanced oil recovery credit (Form 8830).
- General business, General Business Credit
- How to claim, How To Claim the Credit
- Indian employment, Indian employment credit (Form 8845).
- Investment, Investment credit (Form 3468).
- Liberty zone business employee , New York Liberty Zone business employee credit (Form 8884).
- Low-income housing, Low-income housing credit (Form 8586).
- Orphan drug, Orphan drug credit (Form 8820).
- Reforestation, Reforestation credit.
- Rehabilitation, Rehabilitation credit.
- Renewable electricity production, Renewable electricity production credit (Form 8835).
- Research, Credit for increasing research activities (Form 6765).
- Taxes paid on certain employee tips, Credit for employee social security and medicare taxes paid on certain employee tips (Form 8846).
- Welfare-to-work, Welfare-to-work credit (Form 8861).
- Work opportunity, Work opportunity credit (Form 5884).
D
- Damages as income, Damages.
- Debt:
-
- Bad, Bad Debts
- Canceled, Canceled Debt
- Qualified real property business, Qualified real property business debt.
- Debts:
-
- Refund offset against, Offset against debts.
- Definitions:
-
- Accounting method, Accounting Methods
- Accounting periods, Accounting Periods
- Bartering, Bartering for Property or Services
- Basis, Basis.
- Business bad debt, Business bad debt.
- Cash discount, Cash discounts., Cash discounts.
- Dispositions of property, What Is a Disposition
of Property?
- Drawing account, Merchandise withdrawn from sale.
- Entertainment expenses, Entertainment expenses.
- Fair market value, Fair market value.
- Fringe benefit, Fringe benefits.
- Local transportation expenses, Local transportation expenses.
- Necessary expense, Introduction
- Net operating loss, Net Operating Losses (NOLs)
- Nonbusiness bad debt, Nonbusiness bad debts.
- Ordinary expense, Introduction
- Principal place of business, Principal place of business.
- Qualified long-term real property, Qualified long-term real property.
- Qualified real property business debt, Cancellation of qualified real property business debt.
- Rent, Rent Expense
- Restricted property, Other Income
- Retail space, Retail space.
- Self-employment tax, Self-Employment Tax
- Sole proprietor, Introduction
- Statutory employee, Introduction
- Tax home, Local transportation expenses.
- Tax year, Accounting Periods
- Trade discount, Trade discounts., Cash discounts.
- Travel expenses, Travel, Meals,
and Entertainment
- Depreciation:
-
- Deduction, Depreciation
- Listed property, Listed property.
- Recapture, Recapture of depreciation.
- Special allowance, Special depreciation allowance.
- Disabled access credit, Disabled access credit (Form 8826).
- Disposition of property:
-
- Business property, Introduction
- Installment sale, Installment sales., Installment sales.
- Like-kind exchange, Like-kind exchanges., Like-kind exchanges., Exchange of like-kind property.
- Nontaxable exchange, Nontaxable exchanges.
- Sale of a business, Sale of a business.
- Dividend income, Interest and Dividend Income
- Donation of inventory, Donation of inventory.
- Drawing account, Merchandise withdrawn from sale.
E
- e-file, IRS e-file (Electronic Filing)
- Electric vehicle credit, Car and Truck Expenses
- Electronic filing, IRS e-file (Electronic Filing)
- Employee benefit programs, Fringe benefits.
- Employees' pay, Employees' Pay
- Employer identification number (EIN), Employer identification number (EIN).
- Employment taxes:
-
- About, Employment Taxes
- Deduction for, Employment taxes.
- Empowerment zone employment credit, Empowerment zone and renewal community employment credit (Form 8844).
- Energy credit, Energy credit.
- Enhanced oil recovery credit, Enhanced oil recovery credit (Form 8830).
- Entertainment expenses, Entertainment expenses.
- Escrow, payments placed in, Payment placed in escrow.
- Estimated tax, How Do I Pay Income Tax?
- Examinations (audits), Examinations (audits).
- Excise taxes:
-
- About, Excise Taxes
- Deduction for, Excise taxes.
- Expenses, Business Expenses
F
- Fair market value defined, Fair market value.
- Filing business taxes, Filing and Paying
Business Taxes
- Fiscal tax year defined, Fiscal tax year.
- Form 4797, Listed property.
- Form:
-
- 1040, How Do I File?
- 1040–ES, How Do I Pay Income Tax?
- 1040–V, Balance due., Line 72.
- 1099–B, Information returns.
- 1099–MISC, Form 1099–MISC., Information returns.
- 1128, Change in tax year.
- 2210, Penalty for underpayment of tax.
- 2290, Form 2290.
- 3115, Change in
Accounting Method
- 3468, Investment credit (Form 3468).
- 3800, How To Claim the Credit
- 4562, Form 4562.
- 4684, Casualties and thefts.
- 4797, Dispositions of business property and depreciable property., Condemned property.
- 4868, When Is My Tax Return Due?
- 5884, Work opportunity credit (Form 5884).
- 6251, Alternative minimum tax (AMT).
- 6252, Installment sales.
- 6478, Credit for alcohol used as a fuel (Form 6478).
- 6765, Credit for increasing research activities (Form 6765).
- 720, Form 720.
- 8300, Form 8300.
- 8586, Low-income housing credit (Form 8586).
- 8594, Sale of a business.
- 8820, Orphan drug credit (Form 8820).
- 8824, Like-kind exchanges., Like-kind exchanges.
- 8826, Disabled access credit (Form 8826).
- 8829, Deduction limit.
- 8830, Enhanced oil recovery credit (Form 8830).
- 8835, Renewable electricity production credit (Form 8835).
- 8844, Empowerment zone and renewal community employment credit (Form 8844).
- 8845, Indian employment credit (Form 8845).
- 8846, Credit for employee social security and medicare taxes paid on certain employee tips (Form 8846).
- 8847, Credit for contributions to selected community development corporations (Form 8847).
- 8857, Innocent spouse relief.
- 8861, Welfare-to-work credit (Form 8861).
- 8884, New York Liberty Zone business employee credit (Form 8884).
- 8886, Important Reminders
- 982, Exclusions
- Schedule C, How Do I File?
- Schedule C–EZ, How Do I File?
- SS–4, Employer identification number (EIN).
- SS–5, Social security number (SSN).
- W–2, Form W–2.
- W–7, Individual taxpayer identification number (ITIN).
- W–9, Other payee.
- Fringe benefits, Fringe benefits.
- Fuel taxes, Fuel taxes.
I
- Identification numbers, Identification Numbers
- Income tax return, who must file, Do I Have To File
an Income Tax Return?
- Income tax:
-
- About, Income Tax
- Deduction for, Income taxes.
- How to pay, How Do I Pay Income Tax?
- Underpayment penalty, Penalty for underpayment of tax.
- Income:
-
- Barter, Bartering for Property or Services
- Bonus, Lease bonus.
- Cancelled lease payments, Lease cancellation payments.
- Dividend, Dividends.
- How to account for, Accounting for Your Income
- Other types, Other Income
- Paid to a third party, Payments to third parties., Income paid to a third party.
- Prepaid rent, Prepaid rent.
- Rental, Real Estate Rents, Personal Property Rents
- Independent contractor, Employment Taxes
- Indian employment credit, Indian employment credit (Form 8845).
- Individual taxpayer identification number (ITIN), Individual taxpayer identification number (ITIN).
- Information returns, Information Returns
- Innocent spouse relief, Innocent spouse relief.
- Installment sales, Installment sales.
- Insurance:
-
- Expense, Insurance
- Proceeds, Insurance proceeds.
- Interest:
-
- Expense, Interest
- Income, Interest and Dividend Income
- Inventories, Inventories
- Investment credit, Investment credit (Form 3468).
- IRS mission, IRS mission.
P
- Parking fees, Parking fees and tolls.
- Partners, husband and wife, Husband and wife business.
- Pay, different kinds of, Kinds of pay.
- Paying:
-
- Business taxes, Filing and Paying
Business Taxes
- Income tax, How Do I Pay Income Tax?
- Penalty:
-
- Failure to file information returns, Penalties.
- Failure to furnish correct payee statements, Penalties.
- Underpayment of tax, Penalty for underpayment of tax.
- Pension plans, Pension Plans
- Personal property tax, Personal property tax.
- Prepaid expense:
-
- Extends useful life, Prepayment.
- Rent, Rent paid in advance.
- Professional fees, Legal and Professional Fees
- Promissory notes, Promissory notes.
- Publications (see Tax help)
R
- Real estate rents, Real Estate Rents
- Real estate taxes, Real estate taxes.
- Recovery of deductions, Recovery of items previously deducted.
- Reforestation credit, Reforestation credit.
- Refund:
-
- Offset against debts, Offset against debts.
- Rehabilitation credit, Rehabilitation credit.
- Related persons:
-
- Special rule, Special rule for related persons.
- Unreasonable rent, Unreasonable rent.
- Renewable electricity production credit, Renewable electricity production credit (Form 8835).
- Rent expense, Rent Expense
- Rental income, Real Estate Rents
- Repayment of income, Repayment of income.
- Reportable transactions., Important Reminders
- Research credit, Credit for increasing research activities (Form 6765).
- Restricted property, Restricted property.
- Retirement plans, Pension Plans
S
- Salaries, Employees' Pay
- Sale of a business, Sale of a business.
- Sales of assets, Introduction
- Sales tax, Sales tax.
- Sample returns, Sample Returns
- Schedule C, How Do I File?
- Schedule C–EZ, How Do I File?
- Section 179 deduction, Section 179 deduction.
- Self-employed health insurance deduction, Self-employed health insurance deduction.
- Self-employment tax:
-
- About, Self-Employment Tax
- Deduction for, Self-employment tax.
- Tax rate, SE tax rate.
- Time limit for posting income, The Social Security Administration (SSA) time limit for posting self-employment income.
- Short-term capital gain or loss, Is My Capital Gain or Loss
Short Term or Long Term?
- Small Business Administration, Small Business Administration
- Social security coverage, Social security coverage.
- Social security number (SSN), Social security number (SSN).
- Sole proprietor, defined, Introduction
- Standard mileage rate, Standard mileage rate.
- Statutory employee, Introduction
- Suggestions for publication, Comments and suggestions.
T
- Tax help, Internal Revenue Service
- Tax home, Local transportation expenses., Travel expenses.
- Tax preparation fees, Tax preparation fees.
- Tax refund:
-
- Claim for , Refunds.
- Offset against debts, Offset against debts.
- Tax return:
-
- How to file, How Do I File?
- Who must file, Do I Have To File
an Income Tax Return?
- Tax year, Accounting Periods
- Taxes:
-
- Deduction for, Taxes
- Employment, Employment Taxes, Employment taxes.
- Excise, Excise Taxes, Excise taxes.
- Fuel, Fuel taxes.
- Income, Income Tax, Income taxes.
- Paid on certain employee tips, Credit for employee social security and medicare taxes paid on certain employee tips (Form 8846).
- Personal property, Personal property tax.
- Real estate, Real estate taxes.
- Sales, Sales tax.
- Self-employment, Self-Employment Tax, Self-employment tax.
- Taxpayer Advocate, Contacting your Taxpayer Advocate.
- Taxpayer rights, Declaration of
Taxpayer Rights
- Tolls, Parking fees and tolls.
- Trade discount, Trade discounts., Trade discounts.
- Transportation expenses, Local transportation expenses.
- Travel expenses, Travel expenses.
- Truck expenses, Car and Truck Expenses, Methods for Deducting
Car and Truck Expenses
- TTY/TDD information, Internal Revenue Service
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