| Pub. 553, Highlights of 2006 Tax Changes |
2006 Tax Year |
This is archived information that pertains only to the 2006 Tax Year. If you
are looking for information for the current tax year, go to the Tax Prep Help Area.
A
- Accelerated death benefits, Increase in Limit on Long-Term Care and Accelerated Death Benefits Exclusion, 2007 Changes
- Adoption benefits, 2006 Changes, Adoption Benefits Increased
- Alternative minimum tax, 2006 Changes, 2007 Changes
- Amortization of musical compositions and copyrights, Amortization of Musical Compositions and Copyrights
- Annual exclusion for gifts to spouses, 2006 Tax Changes
- Annuities, rollover of nontaxable amounts, 2007 Changes
- Appraiser penalty, Appraiser Penalty
- Archer MSA, 2006 Changes, Archer MSA Limits Increased
- Assistance (see Tax help)
C
- Catch-up contributions, bankrupt employer, 2007 Changes
- Charitable contributions, Charitable Contributions, 2007 Changes, Contributions to donor advised funds.
- Child tax credit, additional, Earned Income for Additional Child Tax Credit, 2007 Changes
- Child's investment income, Investment Income of Child Under Age 18
- Clean-fuel vehicles, 2006 Changes
- Comments on publication, Comments and suggestions.
- Commuter transportation, 2007 Changes
- Compensation for labor or personal services, 2006 Changes
- Conflict-of-interest sales, 2006 Changes
- Conservation sale and excise tax, 2007 Changes
- Credits:
-
- Alternative fuel vehicle refueling property, Alternative Fuel Vehicle Refueling Property Credit
- Alternative motor vehicle, 2006 Changes
- Child tax, Earned Income for Additional Child Tax Credit, 2007 Changes
- District of Columbia first-time homebuyer, 2006 Changes
- Earned income, Earned Income Credit (EIC) Amounts Increased, Earned Income Credit (EIC)
- Energy efficient appliance, Energy Efficient Appliance Credit
- Energy efficient home, Energy Efficient Home Credit
- Hope, Income Limits Increased for Hope and Lifetime Learning Credits, Income Limits Increased for Hope and Lifetime Learning Credits
- Investment, Investment Credit for Energy Property Expanded
- Lifetime learning, Income Limits Increased for Hope and Lifetime Learning Credits, Income Limits Increased for Hope and Lifetime Learning Credits
- Mine rescue team training, Mine Rescue Team Training Credit
- Minimum tax, prior year, 2007 Changes
- Qualified electric vehicle, Expired Tax Benefits
- Renewable electricity, refined coal, and Indian coal production, 2006 Changes
- Residential energy, Residential Energy Credits
- Retirement savings contributions, 2007 Changes
- Telephone excise tax, federal, 2006 Changes
- Welfare-to-work, Work Opportunity and Welfare-to-Work Credits Extended
- Work opportunity, Work Opportunity and Welfare-to-Work Credits Extended, 2007 Changes
D
- Depreciation limits, Depreciation limits on business vehicles., 2007 Changes
- Depreciation:
-
- Cars, Depreciation limits on business vehicles.
- Electric vehicles, Depreciation limits on business vehicles., Depreciation and Section 179 Deduction
- Section 179 deduction, Increased section 179 limits., 2007 Changes
- Trucks or vans, Depreciation limits on business vehicles.
- Direct deposit of refund, 2006 Changes
- Distributions:
-
- Public safety employees, 2006 Changes
- Qualified charitable, 2006 Changes
- Qualified reservist, 2006 Changes
- Retired public safety officers, 2007 Changes
- Rollovers by nonspouse beneficiary, 2007 Changes
- District of Columbia Emancipation Day, Introduction
- Domestic production activities deduction, Domestic Production Activities Deduction, Domestic Production Activities Deduction
- Donor advised funds, Contributions to donor advised funds.
E
- Earned income credit, Earned Income Credit (EIC) Amounts Increased, Earned Income Credit (EIC)
- Easements, Charitable Contributions, 2007 Changes
- Education benefits:
-
- Education savings bonds, Income Limits Increased for Reduction of Education Savings Bond Exclusion, Income Limits Increased for Reduction of Education Savings Bond Exclusion
- Hope credit, Income Limits Increased for Hope and Lifetime Learning Credits, Income Limits Increased for Hope and Lifetime Learning Credits
- Lifetime learning credit, Income Limits Increased for Hope and Lifetime Learning Credits, Income Limits Increased for Hope and Lifetime Learning Credits
- Education expenses:, 2006 Changes
-
- (see also Tuition and fees deduction)
- Education savings bonds, Income Limits Increased for Reduction of Education Savings Bond Exclusion, Income Limits Increased for Reduction of Education Savings Bond Exclusion
- Educational assistance:, 2006 Changes
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- (see also Tuition and fees deduction)
- Educator expenses deduction, Educator Expenses Deduction
- Electric vehicles, 2006 Changes, Depreciation limits on business vehicles.
- Employer-owned life insurance, 2006 Changes
- Energy efficient commercial building property, Deduction for Energy Efficient Commercial Building Property
- Environmental cleanup costs, Environmental Cleanup Cost Deduction Extended and Expanded
- Estate and gift tax rate reduced, 2006 Tax Changes, Annual Exclusion for Gifts to Spouses Increased
- Estate tax applicable exclusion amount, 2006 Tax Changes
- Estimated tax payments, Adjusting your withholding or estimated tax payments for 2007.
- Exemption amount, Exemption Amount Increased, Exemption Amount Increased
- Expired tax benefits, Expired Tax Benefits, Expired Tax Benefits
- Extension of expired tax benefits, Extension of Expired Tax Benefits
F
- Flexible spending arrangement (FSA), health, 2007 Changes
- Foreign earned income exclusion, 2006 Changes, Foreign Earned Income and Housing Exclusions
- Foreign housing exclusion, 2006 Changes, Foreign Earned Income and Housing Exclusions
- Foreign tax credit, 2007 Changes
- Form
-
- 2290, Changes Effective for the Tax Period Beginning July 1, 2007
- 3468, Rehabilitation Credit
- 6765, Research Credit Expanded
- 8907, Nonconventional Source Fuel Credit
- 8911, Alternative Fuel Vehicle Refueling Property Credit
- Form 720, first quarter of 2006
-
- Air transportation taxes, Changes Effective for the First Quarter of 2006
- Arrow shafts, Changes Effective for the First Quarter of 2006
- Diesel-water fuel emulsion, Changes Effective for the First Quarter of 2006
- Registered credit card issuers, Changes Effective for the First Quarter of 2006
- Renewable diesel, Changes Effective for the First Quarter of 2006
- Taxable tires, Changes Effective for the First Quarter of 2006
- Form 720, first quarter of 2007
-
- Air transportation taxes, Changes Effective for the First Quarter of 2007
- Arrow shafts, Changes Effective for the First Quarter of 2007
- Diesel fuel used in trains, Changes Effective for the First Quarter of 2007
- Inland waterways fuel use tax, Changes Effective for the First Quarter of 2007
- Qualified blood collector organizations, Changes Effective for the First Quarter of 2007
- Taxable vaccines, Changes Effective for the First Quarter of 2007
- Form 720, fourth quarter of 2006
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- Alternative fuel, Changes Effective for the Fourth Quarter of 2006
- Form 720, second quarter of 2006
-
- Oil spill liability tax, Changes Effective for the Second Quarter of 2006
- Form 720, third quarter of 2006
-
- Communications tax, Changes Effective for the Third Quarter of 2006
- Form:
-
- 1040-ES, Adjusting your withholding or estimated tax payments for 2007.
- 3468, Investment Credit for Energy Property Expanded
- 5884, 2007 Changes
- 8283-V, 2007 Changes
- 8801, Form 8801.
- 8824, Reporting of sales.
- 8850, 2007 Changes
- 8908, Energy Efficient Home Credit
- 8909, Energy Efficient Appliance Credit
- 8910, 2006 Changes
- 8912, 2006 Changes
- 8923, Mine Rescue Team Training Credit
- 944, Annual Employment Tax Filing for Small Employers
- 944(SP), Annual Employment Tax Filing for Small Employers
- 944-PR, Annual Employment Tax Filing for Small Employers
- 944-SS, Annual Employment Tax Filing for Small Employers
- W-2, 2006 Changes
- W-4, Adjusting your withholding or estimated tax payments for 2007.
- Free tax services, How To Get Tax Help
- Fringe benefit parking exclusion, 2006 Changes, 2007 Changes
- Frivolous tax submissions, 2007 Changes
H
- Health savings accounts, 2006 Changes, 2007 Changes, 2007 Changes
- Help (see Tax help)
- Home mortgage interest, 2007 Changes
- Home schooling expenses not deductible, Qualified expenses.
- Hope credit, Income Limits Increased for Hope and Lifetime Learning Credits, Income Limits Increased for Hope and Lifetime Learning Credits
- Hurricanes Katrina, Rita, and Wilma, Expired Tax Benefits
M
- Meal expenses, Meal Expenses When Subject to Hours of Service Limits
- Medicare Part D, Medicare Part D Premiums Deductible as Medical Expenses
- Members of targeted groups, 2007 Changes
- Minimum tax credit, prior year, 2007 Changes
- Modified AGI limit for Roth IRA contribution, Modified AGI Limit for Roth IRA Contribution Increased
- Modified AGI tuition and fees deduction worksheet, Tuition and Fees Deduction Worksheet
- More information (see Tax help)
- Mortgage insurance premiums, 2007 Changes
- Motor vehicle credit, alternative, 2006 Changes
- Musical compositions and copyrights, amortization of, Amortization of Musical Compositions and Copyrights
- Musical works, self-created, Capital Asset Treatment for Self-Created Musical Works
S
- S corporation stock basis adjustments, 2006 Changes
- Sale of home by employee of intelligence community, 2006 Changes
- Sales tax deduction, 2006 Changes
- Schedule A (Form 1040), Schedule A (Form 1040).
- Section 179 deduction, Increased section 179 limits., 2007 Changes
- Self-employment tax, Self-Employment Tax, Self-Employment Tax
- SIMPLE plans, SIMPLE Plans
- Simple plans, SIMPLE Plans
- Simplified employee pensions (SEPs), Simplified Employee Pensions (SEPs), Simplified Employee Pensions (SEPs)
- Social security and Medicare taxes, Social Security and Medicare Taxes, Social Security and Medicare Taxes, Social Security and Medicare Taxes, Social Security and Medicare Taxes
- Special depreciation allowance:, Limited applicability of special depreciation allowance.
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- Limited applicability, Limited applicability of special depreciation allowance.
- Property subject to allowance, Limited applicability of special depreciation allowance.
- Standard deduction, Standard Deduction Amount Increased, Standard Deduction Amount Increased
- Standard mileage rate, Standard Mileage Rate, Standard Mileage Rate
- Student loan interest deduction, Income Limits Increased for Student Loan Interest Deduction
- Suggestions for publication, Comments and suggestions.
T
- Tax help, How To Get Tax Help
- Taxpayer Advocate, Contacting your Taxpayer Advocate.
- Telephone excise tax, credit for federal, 2006 Changes
- Thrift Savings Plan, 2006 Changes
- Trucks or vans, Depreciation limits on business vehicles.
- TTY/TDD information, How To Get Tax Help
- Tuition and fees deduction, Tuition and Fees Deduction, 2006 Changes
- Tuition deduction when married filing separately, 2006 Changes
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